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**Exhibit 10-A**

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 1 |
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|  | (a) | Code means the Internal      Revenue Code of 1986, as it may be amended from time to    time. |
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|  | (b) | ERISA means the Employee      Retirement Income Security Act of 1974, as  amended. |
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|  | (a) | Compensation means,      except as provided in Section 1.2(b) hereof, any earnings reportable      as W-2 wages for federal income tax withholding purposes and earned      income, plus elective contributions, for the determination      period.  For this purpose, the determination period is the plan      year.  Such earnings shall include any amount contributed to a      Roth elective deferral account under this or any other qualified      plan.  However, compensation shall not include any earnings      reportable as W-2 wages that are payable following the termination of      employment pursuant to a severanceagreement. |
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|   | · | A      cafeteria plan (excludable under Code section 125 and as provided in      Section 5.1(c)(2)); |
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|   | · | A      Code section 401(k) arrangement (excludable under Code      section 402(e)(3)); |
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|   | · | A      simplified employee pension (excludable under Code      section 402(h)); |
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|   | · | A      tax sheltered annuity (excludable under Code      section 403(b)); |
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|   | · | A      deferred compensation plan excludable under Code section 457(b);      or |
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|   | · | A      Code section 132(f)(4) qualified transportation fringe benefit      plan. |
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|  | (b) | Exclusions From      Compensation – Notwithstanding the provisions of      Section 1.2(a), the following types of remuneration shall be excluded      from the participant’scompensation: |
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|   | · | Meal      Allowances |
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|   | · | Auto      Personal Use |
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|   | · | Sick      Pay |
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|   | · | Stock      Appreciation Rights |
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|   | · | Bonuses |
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|   | · | Compensation      in excess of $22,000 for Pharmacists with less than 10 years of      service. |
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|   | · | Compensation      in excess of $24,000 for Pharmacists with 10 or more years of      service. |
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|  | (c) | Limitations on      Compensation – For any plan year beginning after      December 31, 2001, the plan administrator shall take into      account only the first $200,000 (as adjusted for cost-of-living      increases in accordance with Code section 401(a)(17)(B) for plan      years beginning on or after January 1, 2003) of any      participant's annual compensation for determining all benefits provided      under the plan.  If compensation for any prior determination      period is taken into account in determining a participant's allocations      for the current plan year, the compensation for such prior determination      period is subject to the applicable annual compensation limit in effect      for that prior period.  For any plan year beginning after      December 31, 1993 but before January 1, 2002, the plan      administrator shall take into account only the first $150,000 (or, for      plan years beginning after December 31, 1994 but before      January 1, 2002, such larger amount as the Commissioner of      Internal Revenue may prescribe) of any participant's compensation for      determining all benefits provided under the plan.  The      compensation dollar limitation for a plan year shall be the limitation      amount in effect on January 1 of the calendar year in which the plan      year begins.  Annual compensation means compensation during the      plan year or such other 12-consecutive-month period over which      compensation is otherwise determined under the plan (the determination      period for purposes of Section 1.2).  If the plan should      determine compensation on a period of time that contains less than      12 calendar months (such as for a short plan year), the annual      compensation dollar limitation shall be an amount equal to the      compensation dollar limitation for the plan year multiplied by the ratio      obtained by dividing the number of full months in the period      by 12. |
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|  | (d) | Compensation for      Nondiscrimination Testing – For purposes of determining whether the      plan discriminates in favor of highly compensated employees, compensation      means compensation as defined in this Section 1.2, except that the      employer will not give effect to any exclusion from compensation specified      in Section 1.2(b). |
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|  | (e) | Compensation for Compliance      with Section 5.5 – For purposes of conducting the actual      deferral percentage test or the actual contribution percentage test,      compensation means compensation as defined in Section 1.2(a) for the      entire determination period. |
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|  | (a) | Accounting Date means      the date(s) on which investment results are allocated to participants’      accounts as set forth below: |
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|   | · | With      respect to investment funds for which there is a daily market value, the      investment results shall be allocated on a daily basis.  For      this purpose, daily means as of each business day on which the New York      Stock Exchange is open.  The accounting date for dividends that      accrue on a daily basis but are paid monthly shall be the dividend      distribution date.  The last day of each quarter shall be an      investment allocation date for all other  investments. |
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|  | (b) | Allocation Date means      the date(s) as of which any contribution is allocated to participants'      accounts. |
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|  | (c) | The      Effective Date of      the plan is July 1, 1994. |
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| Provision                                                           |   | Effective Date        |
|---------------------------------------------------------------------|--------|-----------------------|
| Section      1.2(b) Exclusions from Compensation                    |   | December      1, 2009 |
| Section      1.3(a) Accounting Date                                 |   | October      1, 2009  |
| Section      1.3(b) Allocation Date                                 |   | October      1, 2009  |
| Section      1.10(c)(3) Predecessor Service                         |   | October      1, 2009  |
| Section      2.2 Plan Participation                                 |   | December      1, 2009 |
| Sections      3.2 and 3.2(A)                                        |   | December      1, 2009 |
| Section      3.6(c) Conditions for Allocations                      |   | October      1, 2009  |
| Section      3.8(b) Investment Elections                            |   | October      1, 2009  |
| Section      4.2(a)(6)(A) Profit Sharing Account                    |   | December      1, 2009 |
| Section      4.2(c)(1) Profit Sharing Account                       |   | December      1, 2009 |
| Section      4.3(a)(3) Payment Upon Other Termination of Employment |   | October      1, 2009  |
| Section      4.3(b) Form of Payment                                 |   | October      1, 2009  |
| Section      4.3(c)(1) General Payment Provisions                   |   | October      1, 2009  |
| Section      4.4(a) Withdrawals                                     |   | December      1, 2009 |

|  | (d) | Plan Entry Date means      the participation date(s) specified in  Article II. |
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|  | (e) | Plan Year means the      12-consecutive-month period beginning on January 1 and ending on      December 31. |
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|   | (f) | Limitation Year means      the 12-consecutive-month period beginning on January 1 and ending on      December 31. |
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|         (a) | (1) | Employee means any      person employed by the employer, including an owner-employee or other      self-employed individual (as defined in      Section 1.4(a)(3)).  The term employee shall include any      employee of the employer as defined in Section 1.5(b).  The      term employee shall also include any leased employee deemed to be an      employee of any such employer as provided in Code section 414(n) or      (o) and as defined inSection 1.4(a)(2). |
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|   | (2) | Leased Employee means an      individual (who otherwise is not an employee of the employer) who,      pursuant to a leasing agreement between the employer and any other person,      has performed services for the employer (or for the employer and any      persons related to the employer within the meaning of Code      section 414(n)(6)) on a substantially full time basis for at least      one year and such services are performed under the primary direction or      control of the employer.  If a leased employee is treated as an      employee by reason of this Section 1.4(a)(2), compensation from the      leasing organization that is attributable to services performed for the      employer shall be considered as compensation under the      plan.  Contributions or benefits provided a leased employee by      the leasing organization that are attributable to services performed for      the employer shall be treated as provided by the  employer. |
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|   | (3) | Owner-Employee/Self-Employed      Individual – Owner-employee means a self-employed individual who is      a sole proprietor (if the employer is a sole proprietorship) or who is a      partner (if the employer is a partnership) owning more than 10% of either      the capital or profits interest of the      partnership.  Self-employed individual means an individual who      has earned income for the taxable year from the trade or business for      which the plan is established, or who would have had earned income but for      the fact that the trade or business had no net profits for the taxable      year. |
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|  | (b) | Highly Compensated      Employee means any employeewho: |
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|   | (1) | was      a more than 5% owner of the employer (applying the constructive ownership      rules of Code section 318, and applying the principles of Code      section 318, for an unincorporated entity) at any time during the      current plan year or the look-back year;or |
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|   | (2) | for      the look-back year – |
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|   | (A) | had      compensation from the employer (as defined under Section 1.5(b)) in      excess of $80,000 (as adjusted by the Commissioner of Internal Revenue      pursuant to Code section 415(d), except that the base period shall be      the calendar quarter ending September 30, 1996),    and |
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|   | (B) | if      the employer elects the application of this Subparagraph for such      look-back year, was in the top-paid group of employees for such look-back      year.  For this purpose, an employee is in the top-paid group of      employees for any look-back year if such employee is in the group      consisting of the top 20% of the employees when ranked on the basis of      compensation paid during such look-backyear. |
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|  | (c) | Nonhighly Compensated      Employee means any employee who is not a highly compensated      employee. |
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|  | (a) | Employer means Weis      Markets, Inc. or any successor entity by merger, purchase, consolidation,      or otherwise; or an organization affiliated with the employer that may      assume the obligations of this plan with respect to its employees by      becoming a party to this plan.  Another employer, whether or not      it is affiliated with the sponsor employer, may adopt this plan to cover      its employees by filing with the sponsor employer a written resolution      adopting the plan, upon which the sponsor employer shall indicate its      acceptance of such employer as an employer under the plan.  Each      such employer shall be deemed to be the employer only as to persons who      are on its payroll. |
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|  | (b) | Employer for Compliance      Testing – For purposes of determining whether the plan satisfies      the participation coverage requirements of Code section 410(b) and      the limitations on benefits and allocations under Code section 415,      employer shall mean the employer that adopts this plan as set forth in      Section 1.5(a), and all members of a controlled group of corporations      (as defined in Code section 414(b)), all commonly controlled trades      or businesses (as defined in Code section 414(c)) or affiliated      service groups (as defined in Code section 414(m)) of which the      adopting employer is a part, and any other entity required to be      aggregated with the employer pursuant to regulations under Code      section 414(o). |
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|  | (a) | Named Fiduciary means      the person or persons having fiduciary responsibility for the management      and control of plan assets. |
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|  | (b) | Plan Administrator means the      person or persons appointed by the named fiduciary to administer the      plan. |
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|  | (c) | Trustee means the      trustee named in the trust agreement executed pursuant to this plan, or      any duly appointed successortrustee. |
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|  | (d) | Investment Manager means      a person or corporation other than the trustee appointed for the      investment of plan assets. |
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|  | (a) | Participant means an      eligible employee of the employer who becomes a member of the plan      pursuant to the provisions of Article II, or a former employee who      has an accrued benefit under the plan.  A participant shall be      treated as benefiting under the plan for any plan year during which the      participant received or is deemed to receive an allocation in accordance      with Regulationsection 1.410(b)-3(a). |
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|  | (b) | Beneficiary means a      person designated by a participant who is or may become entitled to a      benefit under the plan.  A beneficiary who becomes entitled to a      benefit under the plan remains a beneficiary under the plan until the      trustee has fully distributed his benefit to him.  A      beneficiary's right to (and the plan administrator's, or a trustee's duty      to provide to the beneficiary) information or data concerning the plan      shall not arise until he first becomes entitled to receive a benefit under      the plan. |
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|  | (c) | Spouse means the person      of the opposite sex married to the participant at the time of the      determination and as further defined by section 3 of the Defense of      Marriage Act, 1 U.S.C. § 7(1996). |
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|  | (d) | Dependent means a      dependent as defined by Code section 152 without regard to      section 152(d)(1)(B). |
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|  | (a) | Profit Sharing Account      means the balance of the separate account derived from employer’s profit      sharing contributions, including forfeitures (if any) (if so provided      under Section 3.2). |
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|  | (b) | Qualified Nonelective      Contribution Account means the balance of the separate account      derived from employer's qualified nonelective contributions (if so      provided under Section 3.3). |
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|  | (c) | Employee 401(k) Elective      Deferral Account means the balance of the separate account derived      from the participant's 401(k) elective deferrals (if so provided under      Section 3.4). |
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|  | (d) | Employee Nondeductible      Contribution Account means the balance of the separate account      derived from the participant’s non-deductible employee contributions (if      so provided underSection 3.5). |
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|  | (e) | Employer Matching Contribution      Account means the balance of the separate account derived from      employer's matching contributions (if so provided under      Section 3.6). |
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|   | (f) | Qualified Employer Matching      Contribution Account means the balance of the separate account      derived from employer's qualified matching contributions (if so provided      under Section 3.6). |
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|  | (g) | Rollover/Transfer      Account means the balance of the separate account derived from      rollover contributions and/or transfer contributions (if so provided under      Section 3.7). |
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|  | (h) | Accrued Benefit means      the total of the participant’s account balances as of the accounting date      falling on or before the day on which the accrued benefit is being      determined. |
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|  | (a) | Service means any period      of time the employee is in the employ of the employer, including any      period the employee is on an unpaid leave of absence authorized by the      employer under a uniform, nondiscriminatory policy applicable to all      employees.  Separation from service means that the employee no      longer has an employment relationship with the  employer. |
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|              (b) | (1) | Hour of Service      means: |
|-----------------------------------------------------|-----|-----------------------------|

|   | (A) | Each      hour for which an employee is paid, or entitled to payment, for the      performance of duties for the employer.  These hours shall be      credited to the employee for the computation period in which the duties      are performed; and |
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|   | (B) | Each      hour for which an employee is paid, or entitled to payment, by the      employer on account of a period of time during which no duties are      performed (irrespective of whether the employment relationship has      terminated) due to vacation, holiday, illness, incapacity (including      disability), layoff, jury duty, military duty, or leave of      absence.  No more than 501 hours of service shall be      credited under this Subparagraph (B) for any single continuous period      (whether or not such period occurs in a single computation      period).  An hour of service shall not be credited to an      employee under this Subparagraph (B) if the employee is paid, or      entitled to payment, under a plan maintained solely for the purpose of      complying with applicable worker's compensation or unemployment      compensation or disability insurance laws.  Hours under this      Subparagraph (B) shall be calculated and credited pursuant to      section 2530.200b-2 of the Department of Labor Regulations that are      incorporated herein by this reference;and |
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|   | (C) | Each      hour for which back pay, irrespective of mitigation of damages, is either      awarded or agreed to by the employer.  The same hours of service      shall not be credited both under Subparagraph (A) or      Subparagraph (B), as the case may be, and under this      Subparagraph (C).  These hours shall be credited to the      employee for the computation period or periods to which the award or      agreement pertains rather than the computation period in which the award,      agreement, or payment is made. |
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| Basis      Upon Which RecordsAre      Maintained |   | Credit      Granted to Individual if Individual Earns Oneor      More Hours of Service During Period |
|--------------------------------------------------|--------|------------------------------------------------------------------------------------------------------|
| Shift                                            |   | Actual      hours of full shift                                                                      |
| Day                                              |   | 10      hours of service                                                                             |
| Week                                             |   | 45      hours of service                                                                             |
| Semi-Monthly      Payroll Period                 |   | 95      hours of service                                                                             |
| Months      of Employment                        |   | 190      hours of service                                                                            |

|   | (2) | Solely      for purposes of determining whether a break in service for participation      and vesting purposes has occurred in a computation period, an individual      who is absent from work for maternity or paternity reasons shall receive      credit for the hours of service that would otherwise have been credited to      such individual but for such absence, or in any case in which such hours      cannot be determined, 8 hours of service per day of such      absence.  For purposes of this paragraph, an absence from work      for maternity or paternity reasons means an absence (A) by reason of      the pregnancy of the individual, (B) by reason of a birth of a child      of the individual, (C) by reason of the placement of a child with the      individual in connection with the adoption of such child by such      individual, or (D) for purposes of caring for such child for a period      beginning immediately following such birth or placement.  The      hours of service credited under this paragraph shall be      credited:  (A) in the computation period in which the      absence begins if the crediting is necessary to prevent a break in service      in that period, or (B) in all other cases, in the following      computation period.  No more than 501 hours of service      shall be credited under this paragraph for any single continuous period      (whether or not such period occurs in a single computation      period). |
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|   | (3) | Solely      for purposes of determining whether a break in service for participation      and vesting purposes has occurred in a computation period, an individual      who is absent from work on unpaid leave under the Family and Medical Leave      Act shall receive credit for the hours of service that would otherwise      have been credited to such individual but for such absence, or in any case      in which such hours cannot be determined, 8 hours of service per day      of such absence.  Such an individual shall be treated as      actively employed for the purposes of participation and eligibility for an      allocation of any employer contribution that may be provided under this      plan.  Notwithstanding the preceding, this paragraph shall not      apply if the employer or the particular employee is not subject to the      requirements of the Family and Medical Leave Act at the time of the      absence. |
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|   | (4) | Hours      of service shall be credited for employment with the employer as defined      in Section 1.5(b).  Hours of service shall also be credited      for any leased employee who is considered an employee for purposes of this      plan under Code section 414(n) or Code      section 414(o). |
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|              (c) | (1) | Year of Service means a      12-consecutive-month computation period during which the employee      completes the required number of hours of service with the employer as      specified in Sections 2.1 or 4.1.  No more than one      year of service will be credited for any 12-consecutive-month period      unless otherwise required by Sections 2.1(c)      and 4.1(c). |
|-----------------------------------------------------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Service With Related      Employers – For purposes of crediting years of service, hours of      service credited in accordance with Section 1.10(b)(4) shall be taken      into account. |
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|   | (3) | Predecessor Service – If      the employer maintains the plan of a predecessor employer, service with      such predecessor employer shall be treated as service for the      employer.  If the employer does not maintain the plan of a      predecessor employer, then service as an employee of a predecessor      employer shall not be considered as service under the plan, except as      noted below: |
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|   | · | Effective      November 18, 1994, with respect to an employee employed by the      predecessor employer as of the day immediately prior, service as an      employee of Kings Markets, Strasburg store (Store No. 159) shall be      considered as service under the plan solely for the purpose of determining      eligibility years of service (under  Section 2.1). |
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|   | · | Effective      August 24, 2009, with respect to an employee employed by the predecessor      employer as of the day immediately prior, service as an employee of      Binghamton Giant Markets, Inc. shall be considered as service under the      plan for the purposes of determining eligibility years of service (under      Section 2.1) and vesting years of service (under      Section 4.1). |
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|  | (d) | Break in Service (or One      Year Break in Service) means a 12-consecutive-month computation period      during which a participant or former participant does not complete the      specified number of hours of service with the employer as set forth in      Sections 2.1(b)and 4.1(b). |
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|  | (e) | Qualified Military      Service – Notwithstanding any provision of this plan to the      contrary, effective December 12, 1994, contributions, benefits,      and service credit with respect to qualified military service will be      provided in accordance with Code section 414(u).  An      employee reemployed after qualified military service shall not be treated      as having incurred a break in service, for purposes of vesting and benefit      accruals, solely because of an absence due to qualified military      service. |
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|  | (a) | Trust means the      qualified trust created under the employer’s  plan. |
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|  | (b) | Trust Fund means all      property held or acquired by theplan. |
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|  | (a) | Eligibility Year of      Service means an eligibility computation period during which the      employee completes at least 1,000 hours of service with the      employer. |
|--|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | One Year Break in      Service means for the purposes of this Article II an      eligibility computation period during which the participant or former      participant does not complete more than 500 hours of service with the      employer. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Eligibility Computation      Period – The initial eligibility computation period shall be the      12-consecutive-month period beginning with the day on which the employee      first performs an hour of service for the employer (employment      commencement date). |
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|  | (a) | Eligibility |
|--|-----|-------------|

|   |  (1) | Eligibility for Employer Profit      Sharing Contributions |
|--------|-----------|------------------------------------------------------------|

|   | (A) | Age/Service Requirements      – An employee who is a member of the eligible class of employees shall be      eligible for participation for the purpose of the employer profit sharing      provision after he has satisfied the following participation      requirement(s): |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Completion      of 1 year of service. |
|--------|-----|--------------------------------------------|

|   | (ii) | Attainment      of age 21. |
|--------|------|---------------------------------|

|   | (B) | Eligible Class of      Employees – All employees of the employer except those described in      (i), (ii), (iii), (iv), (v), (vi), (vii), and (viii) below shall be      eligible for purposes of receiving a profit sharing allocation if employed      in the following categories:  Salaried Employee, Level I      Department Manager, Head Pharmacist, Assistant Head Pharmacist, Foreman,      Corporate Lead Person, Corporate Department Assistant, Corporate      Administrative Assistant, Corporate Reorder Buyer, or Corporate      Architectural Draftsperson. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Individuals      not directly employed by the employer as defined in Section 1.5(a)      shall not be eligible to receive a profit sharing      contribution.  An employee of the employer as that term is      defined in Section 1.5(b) with respect to the sponsoring employer      shall not be eligible to receive a profit sharing allocation unless such      employee's direct employer affirmatively elects to become a participating      employer hereunder. |
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|   | (ii) | Employees      who became employees as the result of a “Code section 410(b)(6)(C)      transaction.”  These employees shall be excluded during the      period beginning on the date of the transaction and ending on the last day      of the first plan year beginning after the date of the      transaction.  A “Code section 410(b)(6)(C) transaction” is      an asset or stock acquisition, merger, or similar transaction involving a      change in the employer of the employees of a trade or      business. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | Employees      included in a unit of employees covered by a collective bargaining      agreement between the employer and employee representatives shall not be      eligible to receive a profit sharing allocation if retirement benefits      were the subject of good faith bargaining and if less than 2% of the      employees of the employer who are covered pursuant to that agreement are      professionals as defined in Regulation section      1.410(b)-9(g).  For this purpose, the term "employee      representatives" does not include any organization more than half of whose      members are employees who are owners, officers, or executives of the      employer. |
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|   | (iv) | Leased      employees who are considered employees under the plan shall not be      eligible to receive a profit sharingallocation. |
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|   | (v) | Employees      who are non-resident aliens (as defined in Code      section 7701(b)(1)(B)) and who receive no earned income (as defined      in Code section 911(d)(2)) from the employer that constitutes income      from sources within the United States (as defined in Code      section 861(a)(3)) shall not be eligible to receive a profit sharing      allocation. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | Highly      compensated employees as defined in Section 1.4(b) shall not be eligible      to receive a profit sharingallocation. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | Employees      of Superpetz, LLC shall not be eligible to receive a profit sharing      allocation. |
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|   | (viii) | Employees      of Binghamton Giant Markets, Inc. shall not be eligible to receive a      profit sharing allocation prior to January 1,  2010. |
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|   | (2) | Eligibility for All Other      Purposes |
|--------|-----|-----------------------------------------|

|   | (A) | Age/Service Requirements      – An employee who is a member of the eligible class of employees shall be      eligible for all other purposes under the plan after he has satisfied the      following participationrequirement(s): |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | Completion      of 1 year of service. |
|--------|-----|---------------------------------------|

|   | (ii) | Attainment      of age 21. |
|--------|------|---------------------------------|

|   | (B) | Eligible Class of      Employees – All employees of the employer shall be eligible for the      purposes of this Section 2.2(a)(2) except for employees in the      following categories: |
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|   | · | Individuals      not directly employed by the employer as defined in      Section 1.5(a).  An employee of the employer as that term      is defined in Section 1.5(b) with respect to the sponsoring employer      shall not participate in this plan unless such employee's direct employer      affirmatively elects to become a participating employer      hereunder. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Employees      who became employees as the result of a “Code section 410(b)(6)(C)      transaction.”  These employees shall be excluded during the      period beginning on the date of the transaction and ending on the last day      of the first plan year beginning after the date of the      transaction.  A “Code section 410(b)(6)(C) transaction” is      an asset or stock acquisition, merger, or similar transaction involving a      change in the employer of the employees of a trade or      business. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Employees      included in a unit of employees covered by a collective bargaining      agreement between the employer and employee representatives if retirement      benefits were the subject of good faith bargaining and if 2% or less of      the employees of the employer who are covered pursuant to that agreement      are professionals as defined in Regulation      section 1.410(b)-9.  For this purpose, the term “employee      representatives” does not include any organization more than half of whose      members are employees who are owners, officers, or executives of the      employer. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Leased      employees who are considered employees under the  plan. |
|--------|--------|---------------------------------------------------------------------|

|   | · | Employees      who are non-resident aliens (as defined in Code      section 7701(b)(1)(B)) and who receive no earned income (as defined      in Code section 911(d)(2)) from the employer that constitutes income      from sources within the United States (as defined in Code      section 861(a)(3)). |
|--------|--------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Entry    Date |
|--|-----|---------------|

|   | (1) | Entry Date for Purposes of      Employer Profit Sharing Contributions – An eligible employee shall      participate in the plan for the purpose of the employer profit sharing      contribution provisions on the earlier of the March 31, June 30,      September 30, or December 31 coinciding with or immediately      following the date on which he has met the age and service requirements,      provided he is employed on thatdate. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | Entry Date for All Other      Purposes – An eligible employee shall participate in the plan for      all purposes on the earlier of the March 31, June 30,      September 30, or December 31 coinciding with or immediately      following the date on which he has met the age and service requirements,      provided he is employed on thatdate. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | If      an employee who is not a member of the eligible class of employees becomes      a member of the eligible class, such employee shall participate      immediately, if he has satisfied the age and service requirements and      would have otherwise previously become a  participant. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Vested Participant – A      former participant who had a nonforfeitable right to all or a portion of      his account balance derived from employer contributions at the time of his      termination from service shall become a participant immediately upon      returning to the employ of the employer, if he is a member of the eligible      class of employees. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Nonvested Participant or      Employee – In the case of an employee who does not have any      nonforfeitable right to his account balance derived from employer      contributions at the time of his termination from service, years of      service before a period of consecutive one-year breaks in service shall      not be taken into account in computing eligibility service if the number      of consecutive one-year breaks in service in such period equals or exceeds      the greater of 5 or the aggregate number of years of service before      such breaks in service.  Such aggregate number of years of      service shall not include any years of service disregarded under the      preceding sentence by reason of prior breaks in  service. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Return to Eligible Class      – If a participant becomes an inactive participant, because he is no      longer a member of the eligible class of employees, but does not incur a      break in service, such inactive participant shall become an active      participant immediately upon returning to the eligible class of      employees.  If such participant incurs a break in service,      eligibility shall be determined under the re-participation rules in      Section 2.4(a) and (b)above. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Maintenance of Participant      Accounts – The plan administrator shall maintain separate accounts      covering each participant under the plan as herein      described.  Such accounts shall be increased by contributions,      reallocation of forfeitures (if any), investment income, and market value      appreciation of the fund.  They shall be decreased by market      value depreciation of the fund, forfeiture of nonvested amounts, benefit      payments, withdrawals, andexpenses. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Amount and Payment of Employer      Contribution |
|--|-----|--------------------------------------------------|

|   | (1) | Amount of Contribution –      For each plan year, the employer contribution to the plan shall be the      amount that is determined under the provisions of this Article; provided,      however, that the employer may not make a contribution to the plan for any      plan year to the extent the contribution would exceed the participants'      maximum permissible amounts under Code      section 415.  Further, the employer contribution shall not      exceed the maximum amount deductible under Code section 404, subject      to the provisions for a nondeductible contribution without penalty as      permitted under Code section 4972(c)(6).  For this purpose,      effective for plan years beginning on or after January 1, 2002,      participant elective deferrals shall not be taken into account as provided      under Code section 404(n). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | Payment of Contribution      – The employer shall make its contribution to the plan in cash within the      time prescribed by the Code or applicable Treasury      regulations.  Subject to the consent of the trustee, the      employer may make its contribution in property rather than in cash,      provided the contribution is discretionary and the property contributed is      unencumbered. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Allocation if More Than One      Employer – If the employer consists of a sponsoring employer and      one or more participating employers, the contribution made by each such      entity shall be allocated to the accounts of the participants directly      employed by the contributing employer.  If a participant is      employed by more than one entity during the applicable period, each entity      shall contribute with respect to the compensation earned by the      participant while employed by thatentity. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Limitations and      Conditions – Notwithstanding the allocation procedures set forth in      this Article, the allocations to participants' accounts shall be limited      or modified to the extent required to comply with the provisions of      Article V (limitations on allocations under Code section 415,      top-heavy provisions under Code section 416, and related employer      provisions under Codesection 414). |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Amount of Contribution –      The employer shall determine, in its sole discretion, the amount of      employer profit sharing contribution to be made to the plan each year;      provided, however, that the employer shall contribute such amount as may      be required for restoration of a forfeited amount under      Section 4.2. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Conditions for      Allocations – A participant shall be eligible for an allocation of      the employer profit sharing contribution and forfeitures as of an      allocation date, provided that he satisfies the following      conditions: |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | He      completed at least 1,000 hours of service during the current plan      year, except that the hours of service requirement shall not apply with      respect to any minimum top-heavy allocation as provided in      Section 5.4. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | He      is employed by the employer on the last day of the plan    year. |
|--------|-----|--------------------------------------------------------------------------|

|   | (3) | He      is not a Highly CompensatedEmployee. |
|--------|-----|----------------------------------------------|

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|--------|-----------------------------------------------------------------|----|

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|   | (4) | He      is employed in one of the eligible job categories listed in Section      2.2(a)(1)(B) on the last day of the planyear. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------|

|              (c) | (1) | Allocation      Formula |
|-----------------------------------------------------|-----|-------------------------|

|   | (2) | Top-Heavy Plan      Years |
|--------|-----|---------------------------|

|   | (3) | Compensation – For      purposes of the allocation of the employer profit sharing contribution,      compensation means compensation as defined in Section 1.2(a)      and (b) (subject to the limitations of Section 1.2(c)) for the      entire plan year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Amount of Contribution –      The employer shall determine, in its sole discretion, the amount of      special employer profit sharing contribution to be made to the plan as of      December 31, 2009. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Conditions for      Allocations – A participant shall be eligible for an allocation of      the special employer profit sharing contribution as of December 31, 2009,      provided that he satisfies the following  conditions: |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | He      is employed by the employer on December 31,  2008. |
|--------|-----|------------------------------------------------------------|

|   | (2) | He      is not a Highly Compensated Employee in2009. |
|--------|-----|------------------------------------------------------|

|   | (3) | He      is employed by the employer on December 31,  2009. |
|--------|-----|------------------------------------------------------------|

|  | (c) | Allocation      Formula |
|--|-----|-------------------------|

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|--------|-----------------------------------------------------------------|----|

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|  | (a) | Amount of      Contribution |
|--|-----|-----------------------------|

|  | (b) | Allocation of      Contribution |
|--|-----|---------------------------------|

|   | (1) | Allocation      of the qualified nonelective contribution shall be made to the group of      eligible non-highly compensated employees that consists of half of all      eligible non-highly compensated employees for the plan year determined by      identifying the nonhighly compensated employee with the smallest amount of      compensation and continuing in ascending order until half of all eligible      non-highly compensated employees have been identified, subject to the      further requirements of  Section 5.5(b)(1)(A)(viii). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Top-Heavy Plan      Years |
|--------|-----|---------------------------|

|   | (3) | Compensation – For      purposes of the allocation of the qualified nonelective contribution,      compensation means compensation as defined in Section 1.2(a)      and (b) (subject to the limitations of Section 1.2(c)) for the      entire plan year, but limited to the employee's compensation for the      portion of the plan year in which the employee actually is a member of the      eligible class of employees as defined in      Section 2.2.  However, for purposes of the top-heavy      contribution, compensation means compensation as defined in      Section 5.1(c)(2), subject to the limitations of      Section 1.2(c). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Amount of Contribution –      The employer shall contribute each plan year on behalf of each active      participant who elects salary deferral a sum equal to the amount that the      participant has elected to defer under a salary reduction arrangement or      under a cash or deferred arrangement.  The contribution shall be      credited to the participant's employee 401(k) elective deferral      account. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  |  (b) | Salary Reduction      Election |
|--|-----------|--------------------------------|

|   | (1) | Availability of Election      – An active participant may effect a salary reduction agreement with the      employer under which an employer contribution will be made to the plan on      behalf of such participant only if he elects to reduce his compensation or      to forgo an increase in his compensation.  The amount of salary      deferral may range from 0% to 50% of  compensation. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Election Procedures – A      written notice of a participant’s salary reduction election shall be given      to the employer and to the plan administrator upon such forms as may be      provided by the plan administrator.  The written notice shall be      given at least 10 days before March 31, June 30,      September 30, or December 31 on which it is to be      effective.  However, in no event shall such notice be given or      be effective before the adoption of the employee 401(k) elective deferral      contribution provision under the plan.  A participant electing      salary reduction will be deemed to desire to continue at the same rate,      unless he notifies the plan administrator at least 10 days before the      applicable date of his desire to change the amount of salary      reduction.  The revised election shall be effective on the      applicable date.  A salary reduction may be discontinued at any      time upon proper notice.  A participant who has declined or      suspended salary reduction may elect salary reduction at a subsequent      election date by written notification to the plan administrator in the      manner and on the forms as provided under this paragraph.  The      plan administrator and employer shall treat a salary reduction election as      having been revoked by the participant upon his termination of employment      or his ceasing to be a member of the eligible class of      participants. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (3) | Compensation – For this      purpose, compensation means compensation as defined in Section 1.2(a)      and (b) (subject to the limitations of Section 1.2(c)), but      excluding short term disability benefits not paid through the employer's      payroll system.  The participant’s salary reduction election      shall apply only to compensation that becomes currently available to the      employee after the effective date of the election.  The employer      shall apply the salary reduction election to all of the participant’s      compensation (and to increases in compensation), unless the participant’s      salary reduction election specifies that the election is to be limited to      certain compensation. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Catch-Up Contributions –      Effective April 1, 2004, all employees who are eligible to make elective      deferrals under this plan before the close of the plan year and who have      attained age 50 or over by the end of their applicable taxable years      shall be eligible to make catch-up contributions in accordance with, and      subject to the limitations of, Section 5.5(a)(2).  The      employer-imposed limitations on the maximum amount of permissible salary      deferral shall not apply. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Cash or Deferred      Election |
|--|-----|--------------------------------|

|  |  (a) | Qualified Matching      Contributions – The employer matching contribution shall not be      treated as a qualified matching contribution.  A qualified      matching contribution means matching contributions that are subject to the      distribution and nonforfeitability requirements under Code      section 401(k) when made. |
|--|-----------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Contributions Subject to      Matching – Employer matching contributions shall be made for an      eligible participant with respect to the following      contributions: |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|--------|-----------------------------------------------------------------|----|

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|   | · | Any      contributions made under a salary reduction agreement pursuant to      Section 3.4 |
|--------|--------|--------------------------------------------------------------------------------------------------|

|   | · | Effective      April 1, 2004, any catch-up  contributions |
|--------|--------|---------------------------------------------------------------------|

|  | (c) | Conditions for      Allocation – A participant shall be eligible for an allocation of      an employer matching contribution as of an allocation date, provided that      he satisfies the followingconditions: |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | He      made a contribution that is subject to matching during the current plan      year. |
|--------|-----|--------------------------------------------------------------------------------------------|

|   | (2) | He      completed at least one hour of service during the current allocation      period. |
|--------|-----|-------------------------------------------------------------------------------------------|

|   | (3) | Effective      for allocations made after March 31, 2004, he is not a highly compensated      employee who has held the title of chairman, vice chairman, president, or      vice president with respect to the employer as of any day in the plan year      on or before the allocation date. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|              (d) | (1) | Allocation Formula – The      employer matching contribution and any applicable forfeitures shall be      equal to the employer matching percentage applied to the participant’s      contributions for each allocation period within the current plan year that      are subject to matching. |
|-----------------------------------------------------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Limitation on Total Matching      Allocation – Notwithstanding the preceding allocation formula(s),      an allocation shall not be made to an individual participant's account to      the extent that when combined with any other employer matching      contribution made to the participant's account for the plan year, it would      exceed the greatest of:  (i) 5% of his compensation; (ii)      his elective deferrals for the plan year; or (iii) the product of 2      times the sum of the plan’s representative matching rate (as defined in      Section 5.5(c)(1)(A)(ix)) plus the participant’s elective deferrals      for the plan year.  Such an excess allocation shall be      reallocated among the remaining eligible  participants. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Compensation – For      purposes of the allocation of the employer matching contribution,      compensation means compensation as defined in Section 1.2(a)      and (b) (subject to the limitations of Section 1.2(c)) for the      allocation period.  Compensation includable under      Section 1.2(a) and (b) but not paid through payroll shall be      treated as being paid as of the last day of the plan year or the last day      of employment, if earlier. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (e) | Forfeitures of Excess Aggregate      Contributions |
|--|-----|----------------------------------------------------|

|  | (a) | Rollover Contributions –      An active participant may contribute to his rollover/transfer account any      amounts that he previously received either as a lump sum distribution (as      defined in Code section 402(e)(4)(D)) or within one taxable year as a      distribution from another qualified plan on account of termination of that      plan provided that: |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | He      transferred such distribution to an individual retirement account or      annuity within sixty (60) days after receipt,  or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | He      transferred such distribution to this plan within sixty (60) days      after receipt. |
|--------|-----|----------------------------------------------------------------------------------------------------|

|  | (b) | Transfer Contributions –      With the consent of the plan administrator, an active participant may have      funds transferred directly to this plan from another qualified      plan.  Consent shall not be given if the optional forms of      payment to which the funds are subject under the prior plan are not      properly disclosed by the prior plan or cannot be accommodated by this      plan and trust. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | A      direct rollover of an eligible rollover distribution from a qualified plan      described in Code section 401(a) or 403(a), excluding after-tax      employee contributions. |
|--------|--------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Transfers      from a Roth elective deferral account under a qualified Code      section 401(a) plan shall not bepermitted. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------|

|   | · | A      direct rollover of an eligible rollover distribution from an annuity      contract described in Code section 403(b), excluding after-tax      employee contributions. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Transfers      from a Roth elective deferral account under a Code section 403(b)      account shall not be permitted. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------|

|   | · | A      direct rollover or a participant contribution of an eligible rollover      distribution from an eligible plan under Code section 457(b) that is      maintained by a state, political subdivision of a state, or any agency or      instrumentality of a state or political subdivision of a      state. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Transfers      from an individual retirement account or annuity described in Code      section 408(a) or 408(b) (including an account more specifically      described under Code section 408(k) or (p)) shall not be      permitted. |
|--------|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Contributions Before Plan Entry      Date – An employee, (who is in the eligible class of employees)      prior to satisfying the plan’s eligibility conditions, may make a rollover      or transfer contribution to the plan to the same extent and in the same      manner as a participant.  If an employee makes a rollover or      transfer contribution to the plan before satisfying the plan's eligibility      conditions, the plan administrator and trustee will treat the employee as      a participant for all purposes of the plan, except the employee is not a      participant for purposes of sharing in contributions or forfeitures under      the plan until he actually becomes a participant in the      plan.  If the employee has a separation from service prior to      becoming a participant, the trustee will distribute his rollover/transfer      account to him. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Distribution –      Withdrawals may be made from a rollover/transfer account under the terms      and conditions set forth inSection 4.4. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | General Allocation      Procedures |
|--|-----|------------------------------------|

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|  |  (b) | Investment      Elections |
|--|-----------|---------------------------|

|  | (a) | Vesting Year of Service      means a vesting computation period during which the employee completes at      least 1,000 hours of service with the employer.  All of an      employee's years of service with the employer shall be counted to      determine the nonforfeitable percentage in the employee's account      balance(s) derived from employer contributions,  except: |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Years      of service disregarded under the break in service rules in      Section 4.1(d) below.  (Post-ERISA break in service      rules) |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Years      of service before the effective date of ERISA if such service would have      been disregarded under the break in service rules of the prior plan in      effect from time to time before such date.  For this purpose,      break in service rules are rules that result in the loss of prior vesting      or benefit accruals, or that deny an employee eligibility to participate,      by reason of separation or failure to complete a required period of      service within a specified period of time.  (Pre-ERISA break in      service rules) |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | One Year Break in      Service means for the purposes of this Article IV a vesting      computation period during which the employee or former employee does not      complete more than 500 hours of service with the      employer. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Vesting Computation      Period means the 12-consecutive-month period coinciding with the      plan year. |
|--|-----|-----------------------------------------------------------------------------------------------------------|

|  | (d) | Break in Service      Rules |
|--|-----|-----------------------------|

|   | (1) | Vested Participant – A      former participant who had a nonforfeitable right to all or a portion of      his account balance(s) derived from employer contributions or who      (effective for plan years beginning on or after January 1, 2006)      had made an employee elective deferral contribution at the time of his      termination from service shall retain credit for all vesting years of      service prior to a break in service as that term is defined in      Section 4.1(b). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Nonvested Participant or      Employee – In the case of a former participant or employee who did      not have any nonforfeitable right to his account balance(s) derived from      employer contributions and who (effective for plan years beginning on or      after January 1, 2006) had made no employee elective deferral      contribution at the time of his termination from service, years of service      before a period of consecutive one-year breaks in service shall not be      taken into account in computing service if the number of consecutive      one-year breaks in service in such period equals or exceeds the greater      of 5 or the aggregate number of years of service before such breaks in service.  Such aggregate number of years of service shall not      include any years of service disregarded under the preceding sentence by      reason of prior breaks in service. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Vesting for Pre-Break and      Post-Break Accounts – In the case of a participant or employee who      has five or more consecutive one-year breaks in service, all years of      service after such breaks in service shall be disregarded for the purpose      of vesting the employer-derived account balance(s) that accrued before      such breaks in service.  Whether or not such pre-break service      counts in vesting the post-break employer-derived account balance(s) shall      be determined according to the rules set forth in Section 4.1(d)(1)      and (2) above.  Separate accounts shall be maintained for each      of the participant’s pre-break and post-break employer-derived account      balance(s).  All accounts shall share in the investment earnings      and losses of the fund. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (a) | Determination of      Vesting |
|--|-----|-------------------------------|

|   | (1) | Normal Retirement – An      employee's right to his account balance(s) shall be 100% vested and      nonforfeitable upon the attainment of age 65, the normal retirement      age.  The vesting of an inactive participant who terminates      employment prior to normal retirement age shall remain subject to the      provisions of the vesting schedule following attainment of such specified      age.  Distributions shall be administered in accordance with      termination from employment provisions of      Section 4.3(a)(3). |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Late Retirement – If a      participant remains employed after his normal retirement age, his account      balance(s) shall remain 100% vested and nonforfeitable.  Such      participant shall continue to receive allocations to his account as he did      before his normal retirement age. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Early Retirement – In      the case of a participant who has attained age 60 and      completed 7 years of service before his normal retirement age, the      participant's right to his account balance(s) shall be 100% vested and      nonforfeitable.  Such participant may retire before his normal      retirement age without the consent of the employer and receive payment of      benefits from the plan.  If a participant separates from service      before satisfying the age requirement for early retirement, but has      satisfied the service requirement, the participant shall be entitled to      elect an early retirement benefit upon satisfaction of such age      requirement. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Disability – If a      participant separates from service due to disability, such participant’s      right to his account balance(s) as of his date of disability shall be 100%      vested and nonforfeitable.  Disability means the participant has      been determined by the Social Security Administration to be eligible for      either full or partial Social Security disability  benefits. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|                      (5) | (A) | Death – In the event of      the death of a participant who has an accrued benefit under the plan,      (whether or not he is an active participant), 100% of the participant’s      account balance(s) as of the date of death shall be paid to his surviving      spouse; except that, if there is no surviving spouse, or if the surviving      spouse has already consented in a manner that is (or conforms to) a      qualified election under the joint and survivor annuity provisions of Code      section 417(a) and regulations issued pursuant thereto and as set      forth in Section 5.2, then such balance(s) shall be paid to the      participant's designated beneficiary.  The payment options      available to the beneficiary shall be those payment options available to      the participant underSection 4.3(b). |
|-----------------------------------------------------------------------------------------------------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Beneficiary Designation      – Subject to the spousal consent requirements of Section 5.2, the      participant shall have the right to designate his beneficiaries, including      a contingent death beneficiary, and shall have the right at any time prior      to his death to change such beneficiaries. The designation shall be      effective only if made in writing on a form signed by the participant and      supplied by and filed with the plan administrator prior to his death. If      the participant fails to designate a beneficiary, or if the designated      person or persons predecease the participant, "beneficiary" shall mean:      (a) the spouse, (b) if no surviving spouse, then to the surviving children      in equal shares, (c) if no surviving children, then to the surviving      parents in equal shares, (d) if no surviving parents, then to the      surviving brothers and sisters in equal shares, (e) if no surviving      brothers and sisters, then (f) to the participant’s estate if an estate is      opened within 2 years of the participant’s death; and otherwise to a      charity selected in the sole discretion of the plan      administrator. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (6) | Termination From Service      – If a participant separates from the service of the employer other than      by retirement, disability, or death, his vested interest in his accounts      shall be equal to the account balance multiplied by the vesting percentage      determined below: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Profit Sharing Account –      The vesting percentage applicable to the participant’s profit sharing      account shall be determined based on his vesting years of service as      follows: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Years      of Service |   | Vesting Percentage |   |
|-----------------------|--------|-------------------------|--------|
| 0–1      Year   |   |                    | 0      | % |
| 2                     |   |                    | 20     | % |
| 3                     |   |                    | 40     | % |
| 4                     |   |                    | 60     | % |
| 5                     |   |                    | 80     | % |
| 6      or More Years  |   |                    | 100    | % |

|   | (B) | Employer Matching Contribution      Account – The vesting percentage applicable to the participant's      employer matching contribution account shall be determined as      follows: |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Years      of Service |   | Vesting Percentage |   |
|-----------------------|--------|-------------------------|--------|
| 0–1      Year   |   |                    | 0      | % |
| 2                     |   |                    | 20     | % |
| 3                     |   |                    | 40     | % |
| 4                     |   |                    | 60     | % |
| 5                     |   |                    | 80     | % |
| 6      or More Years  |   |                    | 100    | % |

|   | (C) | Other Accounts – The      participant shall always be 100% vested in his following      accounts:  employee 401(k) elective deferral account; employee      nondeductible contribution account; qualified employer matching      contribution account; qualified nonelective contribution account;      rollover/transfer account.  The accrued benefit in such accounts      shall be nonforfeitable. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Forfeitures |
|--|-----|-------------|

|   | (1) | Time of Forfeiture – If      a participant terminates employment before his account balances derived      from employer contributions are fully vested, the nonvested portion of his      accounts shall be forfeited on the earlierof: |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      last day of the vesting computation period in which the participant first      incurs five consecutive one-year breaks in service,  or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (B) | The      date the participant receives his entire vested accrued      benefit. |
|--------|-----|--------------------------------------------------------------------------------|

|   | (2) | Cashout Distributions and      Restoration |
|--------|-----|--------------------------------------------|

|   | (A) | Cashout Distribution –      If an employee terminates service and the value of his vested account      balances derived from employer and employee contributions are not greater      than $5,000, the employee shall receive a distribution of the value of the      entire vested portion of such account balances and the nonvested portion      will be treated as a forfeiture.  If an employee would have      received a distribution under the preceding sentence but for the fact that      the employee's vested account balance exceeded $5,000 when the employee      terminated service and if at a later time such account balance is reduced      such that it is not greater than $5,000, the employee will receive a      distribution of such account balance and the nonvested portion will be      treated as a forfeiture.  For purposes of this section, if the      value of an employee's vested account balances is zero, he shall be deemed      to have received a distribution of such vested account      balances.  Effective for distributions made on or after      March 22, 1999, for the purpose of determining the value of a      participant's vested account balance, prior distributions shall be      disregarded if distributions have not commenced under an optional form of      payment described inSection 4.3. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Restoration of Accounts      – If an employee receives a cashout distribution pursuant to this section      and resumes employment covered under this plan before he incurs five      consecutive one-year breaks in service, his employer-derived account      balances shall each be restored to the amount on the date of distribution,      if he repays to the plan the full amount of the distribution attributable      to employer contributions before the earlier of five years after the first      date on which he is subsequently re-employed by the employer, or the date      he incurs five consecutive one-year breaks in service following the date      of the distribution.  If an employee is deemed to receive a      distribution pursuant to this Section 4.2(b)(2), and he resumes      employment covered under this plan before he incurs five consecutive      one-year breaks in service, upon the re-employment of such employee his      employer-derived account balances will be restored to the amount on the      date of such deemed distribution. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Disposition of      Forfeitures |
|--|-----|---------------------------------|

|   | (1) | Profit Sharing Account –      Forfeitures of profit sharing accounts shall be reallocated among the      eligible active participants at the end of the plan year in which such      forfeitures occur in accordance with the allocation procedures set forth      in Section 3.2. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Employer Matching Contribution      Account – Forfeitures of employer matching contribution accounts      first shall be used to reduce administrative expenses; any remaining      forfeitures shall be used to reduce the employer matching contribution for      the plan year in which such forfeituresoccur. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Withdrawal of Employee      Nondeductible Contributions – No forfeitures shall occur solely as      a result of an employee's withdrawal of employee nondeductible      contributions. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (e) | Unclaimed      Benefits |
|--|-----|-------------------------|

|   | (1) | Forfeiture – The plan      does not require the trustee or the plan administrator to search for, or      to ascertain the whereabouts of, any participant or      beneficiary.  At the time the participant's or beneficiary's      benefit becomes distributable under the plan, the plan administrator, by      certified or registered mail addressed to his last known address of      record, shall notify any participant or beneficiary that he is entitled to      a distribution under this plan.  If the participant or      beneficiary fails to claim his distributive share or make his whereabouts      known in writing to the plan administrator within twelve months from the      date of mailing of the notice, the plan administrator shall treat the      participant's or beneficiary's unclaimed payable accrued benefit as      forfeited and shall reallocate such forfeiture in accordance with      Section 4.2(c).  A forfeiture under this paragraph shall      occur at the end of the notice period or, if later, the earliest date      applicable Treasury regulations would permit the      forfeiture.  These forfeiture provisions apply solely to the      participant’s or beneficiary’s accrued benefit derived from employer      contributions. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Restoration – If a      participant or beneficiary who has incurred a forfeiture of his accrued      benefit under the provisions of this Subsection makes a claim, at any      time, for his forfeited accrued benefit, the plan administrator shall      restore the participant's or beneficiary's forfeited accrued benefit to      the same dollar amount as the dollar amount of the accrued benefit      forfeited, unadjusted for any gains or losses occurring after the date of      the forfeiture.  The plan administrator shall make the      restoration during the plan year in which the participant or beneficiary      makes the claim from forfeitures occurring in that plan      year.  If forfeitures are insufficient for the restoration, the      employer shall make a contribution to the plan to satisfy the      restoration.  The plan administrator shall direct the trustee to      distribute the participant's or beneficiary's restored accrued benefit to      him not later than 60 days after the close of the plan year in which      the plan administrator restores the forfeited accrued    benefit. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Time of      Payment |
|--|-----|----------------------|

|   | (1) | Commencement of Benefits      – Unless the participant elects otherwise, distribution of benefits shall      begin no later than the 60th day after the latest of the close of the      plan year in which: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      participant attains age 65 (or normal retirement age, if      earlier); |
|--------|-----|---------------------------------------------------------------------------------------|

|   | (B) | Occurs      the 10th anniversary of the year in which the participant commenced      participation in the plan; or |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------|

|   | (C) | The      participant terminates service with the employer (i.e. late      retirement). |
|--------|-----|----------------------------------------------------------------------------------------|

|   | (2) | Payment Upon Retirement,      Disability, or Death – Subject to the provisions set forth in      Section 4.3(a)(1), in the Joint and Survivor Requirements of      Section 5.2, and in the Distribution Requirements of      Section 5.3, if the participant terminates employment due to      retirement, disability, or death, his account(s) shall be paid as soon as      administratively possible after the occurrence of the event creating the      right to a distribution. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Payment Upon Other Termination      of Employment – Subject to the provisions set forth in      Section 4.3(a)(1) and in the Distribution Requirements of      Section 5.3, if the participant terminates employment other than by      retirement, disability, or death, his account(s) shall be paid as soon as      administratively possible after the date of severance of      employment. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Notwithstanding      the foregoing, the failure of a participant (and spouse where the spouse's      consent is required) to consent to a distribution while a benefit is      immediately distributable, within the meaning of Section 5.2(a),      shall be deemed to be an election to defer commencement of payment of any      benefit sufficient to satisfy thissection. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Form of Payment – A      participant or beneficiary may elect to receive distribution of his      account(s) as a lump sum benefit payment.  The participant or      beneficiary shall file a written request for benefits with the plan      administrator before payment will be made.  The lump sum benefit      payment shall be made in cash from the fund.  However, if the      vested accrued benefit is no more than $5,000, benefits shall      automatically be paid in a lump sum in accordance with      Section 4.3(d)(5). |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (c) | General Payment      Provisions |
|--|-----|---------------------------------|

|   | (1) | All      distributions due to be made under this plan shall be made on the basis of      the amount to the credit of the participant as of the accounting date      coincident with or immediately preceding the occurrence of the event      calling for a distribution. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | If      any person entitled to receive benefits hereunder is physically or      mentally incapable of receiving or acknowledging receipt thereof, and if a      legal guardian or power of attorney has been appointed for him, the plan      administrator may direct the benefit payment to be made to such legal      representative.  The plan administrator may cause benefits to be      paid to any other individual recognized by the state law under which the      plan trust has been established. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Each      optional form of benefit provided under the plan shall be made available      to all participants on a nondiscriminatory basis.  The plan may      not retroactively reduce or eliminate optional forms of benefits and any      other Code section 411(d)(6) protected benefits, except as provided      in Regulation section 1.411(d)-4, Q&A-2(b) and in other relief      granted statutorily or by the Commissioner of Internal      Revenue. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | The      participant's election of a form of benefit payment shall be irrevocable      as of the annuity starting date, subject to the notice requirements      contained in Section 4.3(e).  For purposes of accounting,      an installment distribution shall be debited from each of a participant's      accounts on a pro rata basis. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Eligible Rollover      Distributions |
|--|-----|--------------------------------------|

|   | (1) | Eligible Rollover      Distribution – An eligible rollover distribution is any      distribution of all or any portion of the balance to the credit of the      distributee, except that an eligible rollover distribution does not      include:  any distribution that is one of a series of      substantially equal periodic payments (not less frequently than annually)      made for the life (or life expectancy) of the distributee or the joint      lives (or joint life expectancies) of the distributee and the      distributee's designated beneficiary, or for a specified period of ten      years or more; any distribution to the extent such distribution is      required under Code section 401(a)(9), the portion of any      distribution that is not includable in gross income (determined without      regard to the exclusion for net unrealized appreciation with respect to      employer securities); any hardship withdrawal made on or after      January 1, 1999 from a participant's employee 401(k) elective      deferral account before he has attained age 591⁄2; any hardship      withdrawal made on or after January 1, 2002 from any account;      and any other distribution(s) that is reasonably expected to total less      than $200 during a year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | Eligible Retirement Plan      – An eligible retirement plan is an individual retirement account      described in Code section 408(a), an individual retirement annuity      described in Code section 408(b), an annuity plan described in Code      section 403(a), or a qualified plan described in Code      section 401(a), that accepts the distributee's eligible rollover      distribution.  Effective for distributions made on or after      January 1, 2002, an eligible retirement plan shall also mean an      annuity contract described in Code section 403(b) or an eligible plan      under Code section 457(b) that is maintained by a state, political      subdivision of a state, or any agency or instrumentality of a state or      political subdivision of a state and that agrees to separately account for      amounts transferred into such plan from this plan.  The      definition of eligible retirement plan shall also apply in the case of a      distribution to a surviving spouse, or to a spouse or former spouse who is      the alternate payee under a qualified domestic relations order, as defined      in Code section 414(p).  However, effective for      distributions made on or after January 1, 1993 and before      January 1, 2002, in the case of an eligible rollover      distribution to the surviving spouse, an eligible retirement plan is      limited to an individual retirement account or individual retirement      annuity. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Distributee – A      distributee includes an employee or former employee.  In      addition, the employee's or former employee's surviving spouse and the      employee's or former employee's spouse or former spouse who is the      alternate payee under a qualified domestic relations order, as defined in      Code section 414(p), are distributees with regard to the interest of      the spouse or former spouse. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Direct Rollover – A      direct rollover is a payment by the plan to the eligible retirement plan      specified by the distributee. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Automatic Rollovers – In      the event of a mandatory distribution greater than $1,000 in      accordance with the provisions of Section 4.2(b)(2)(A), if the      participant does not elect to have such distribution paid directly to an      eligible retirement plan specified by the participant in a direct rollover      or to receive the distribution directly in accordance with      Section 4.3(e), then the plan administrator shall pay the      distribution in a direct rollover to an individual retirement plan      designated by the plan administrator.  For purposes of      determining whether a mandatory distribution is greater than $1,000,      the portion of the participant’s distribution attributable to any rollover      contribution shall be included. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (e) | Payment Election      Procedures |
|--|-----|----------------------------------|

|   | (1) | The      plan administrator clearly informs the participant that the participant      has a right to a period of at least 30 days after receiving the      notice to consider the decision of whether or not to elect a distribution      (and, if applicable, a particular distribution option),  and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      participant, after receiving the notice, affirmatively elects a      distribution. |
|--------|-----|---------------------------------------------------------------------------------------------|

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|  | (a) | Withdrawals – An      employee may withdraw amounts from his account(s) before his separation      from service only under the circumstances and only to the extent provided      below. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Availability of Withdrawal      Privilege – Subject to the limitations and conditions set forth      herein, an employee who has completed at least 5 years of participation in      the plan and has attained age 55 may request a transfer in one lump sum      from his vested profit sharing account to an individual retirement      account. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Amount of Withdrawal –      The amount that an eligible participant may withdraw from an account shall      not exceed the vested portion of suchaccount. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Request for Withdrawal –      The participant's request to withdraw shall be made in writing to the plan      administrator.  The plan administrator shall approve requests on      a nondiscriminatory basis. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Availability of Withdrawal      Privilege – An employee who has a financial hardship may request a      lump sum withdrawal from his employee 401(k) elective deferral account,      subject to the limitations and conditions set forth  herein. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Amount of Withdrawal –      The amount that an eligible participant may withdraw from his account      shall not exceed the cumulative amount of his 401(k) salary deferral      contributions.  Earnings thereon may not be      withdrawn. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Request for Withdrawal –      The participant's request to withdraw must be made in writing to the plan      administrator and shall be subject to his consent.  The basis      for the plan administrator's consenting to or refusing to consent to the      participant’s request shall be demonstrated financial hardship of the      participant as described in Hardship  Withdrawals. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | 1. | The      employee has obtained all distributions, other than hardship      distributions, and all nontaxable loans under all plans maintained by the      employer; |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 2. | All      plans maintained by the employer provide that the employee's elective      deferrals (and employee nondeductible contributions) will be suspended for      6 months (12 months, for hardship distributions      before 2002) after the receipt of the hardship distribution;      and |
|--------|----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | 3. | The      distribution is not in excess of the amount of the immediate and heavy      financial need (including amounts necessary to pay any federal, state or      local income taxes or penalties reasonably anticipated to result from the      distribution). |
|--------|----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | A      separate account will be established with respect to each of the      participant's accounts that is subject to a vesting schedule that shall be      credited with the participant's interest in such account as of the time of      the distribution, and |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | At      any relevant time the participant's nonforfeitable portion of each such      separate account will be equal to an amount (“X”) determined by the      formula: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Participant      Loans |
|--|-----|------------------------|

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|  | (a) | Single Plan      Limitations |
|--|-----|------------------------------|

|  | (1) | If      the participant does not participate in, and has never participated in      another qualified plan maintained by the employer, or a welfare benefit      fund (as defined in Code section 419(e)) maintained by the employer,      or an individual medical account (as defined in Code      section 415(l)(2)) maintained by the employer, or a simplified      employee pension (as defined in Code section 408(k)) maintained by      the employer, that provides an annual addition as defined in      Section 5.1(c)(1), the amount of annual additions that may be      credited to the participant's account for any limitation year will not      exceed the lesser of the maximum permissible amount or any other      limitation contained in this plan.  If the employer contribution      that would otherwise be contributed or allocated to the participant's      account would cause the annual additions for the limitation year to exceed      the maximum permissible amount, the amount contributed or allocated will      be reduced so that the annual additions for the limitation year will equal      the maximum permissibleamount. |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Prior      to determining the participant's actual compensation for the limitation      year, the employer may determine the maximum permissible amount for a      participant on the basis of a reasonable estimation of the participant's      compensation for the limitation year, uniformly determined for all      participants similarly situated. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | As      soon as is administratively feasible after the end of the limitation year,      the maximum permissible amount for the limitation year will be determined      on the basis of the participant's actual compensation for the limitation      year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | If,      pursuant to Section 5.1(a)(3) or as a result of either the allocation      of forfeitures or a reasonable error in determining the amount of elective      deferrals that may be made with respect to a participant, there is an      excess amount, the excess will be disposed of as  follows: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Any      employee nondeductible contributions (and any gain attributable thereto),      to the extent they would reduce the excess amount, will be returned to the      participant.  Effective for plan years beginning on or after      January 1, 2006, the attributable gain allocable to the excess      amount is the sum of:  (i) the income allocable to the      participant's employee nondeductible contributions for the taxable year      multiplied by a fraction, the numerator of which is such participant's      excess amount for the year and the denominator is the participant's      account balance attributable to employee nondeductible contributions      without regard to any income or loss occurring during such taxable year;      and (ii) to the extent the excess contributions are or will be      credited with gain or loss as of an accounting date within the gap period      (i.e., the period after the close of the plan year and prior to the      distribution),10% of the amount determined under (i) multiplied by      the number of whole calendar months between the end of the participant's      taxable year and the date of distribution, taking into account the month      of distribution if distribution occurs after the 15th of such      month. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      after the application of Subparagraph (A) an excess amount still      exists, any elective deferrals (and any gain attributable thereto      determined in the same manner as for Section 5.1(a)(4)(A)), to the      extent they would reduce the excess amount, will be distributed to the      participant with any Roth elective deferrals being distributed prior to      any other elective deferrals. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (C) | If      after the application of Subparagraph (B) an excess amount still      exists, the excess amount shall be allocated and reallocated to the profit      sharing account or qualified nonelective contribution account of the other      participants in the plan to the extent permissible under the limitations      of this Section 5.1. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | If      after the application of Subparagraph (C) an excess amount still      exists, the excess amount will be held unallocated in a suspense      account.  The suspense account will be applied to reduce future      employer contributions for all active participants in the next limitation      year, and each succeeding limitation year if  necessary. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (E) | If      a suspense account is in existence at any time during a limitation year      pursuant to this Section 5.1(a)(4), it will not participate in the      allocation of the trust's investment gains and losses.  If a      suspense account is in existence at any time during a particular      limitation year, all amounts in the suspense account must be allocated and      reallocated to participants' accounts before any employer, elective      deferral, or employee nondeductible contributions may be made to the plan      for that limitation year.  Excess amounts may not be distributed      to participants or formerparticipants. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Combined Limitations – Other      Defined Contribution Plan |
|--|-----|-------------------------------------------------------------------|

|   | (1) | This      Section 5.1(b) applies if, in addition to this plan, the participant      is covered under another qualified defined contribution plan maintained by      the employer, a welfare benefit fund maintained by the employer, an      individual medical account maintained by the employer, or a simplified      employee pension maintained by the employer, that provides an annual      addition as defined in Section 5.1(c)(1), during any limitation      year.  The annual additions that may be credited to a      participant's account under this plan for any such limitation year will      not exceed the maximum permissible amount reduced by the annual additions      credited to a participant's account under the other qualified defined      contribution plans, welfare benefit funds, individual medical accounts,      and simplified employee pensions for the same limitation      year.  If the annual additions with respect to the participant      under other qualified defined contribution plans, welfare benefit funds,      individual medical accounts, and simplified employee pensions maintained      by the employer are less than the maximum permissible amount and the      employer contribution that would otherwise be contributed or allocated to      the participant's account under this plan would cause the annual additions      for the limitation year to exceed this limitation, the amount contributed      or allocated will be reduced so that the annual additions under all such      plans and funds for the limitation year will equal the maximum permissible      amount.  If the annual additions with respect to the participant      under such other qualified defined contribution plans, welfare benefit      funds, individual medical accounts, and simplified employee pensions in      the aggregate are equal to or greater than the maximum permissible amount,      no amount will be contributed or allocated to the participant's account      under this plan for the limitationyear. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Prior      to determining the participant's actual compensation for the limitation      year, the employer may determine the maximum permissible amount for a      participant in the manner described in    Section 5.1(a)(2). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | As      soon as is administratively feasible after the end of the limitation year,      the maximum permissible amount for the limitation year will be determined      on the basis of the participant's actual compensation for the limitation      year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | If,      pursuant to Section 5.1(b)(3) or as a result of the allocation of      forfeitures, a participant's annual additions under this plan and such      other plans would result in an excess amount for a limitation year, the      excess amount will be deemed to consist of the annual additions last      allocated, except that annual additions attributable to a simplified      employee pension will be deemed to have been allocated first, followed by      annual additions to a welfare benefit fund or individual medical account,      regardless of the actual allocationdate. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | If      an excess amount was allocated to a participant on an allocation date of      this plan that coincides with an allocation date of another plan, the      excess amount will be disposed of in the manner provided in      Section 3.1(c). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Any      excess amount attributed to this plan will be disposed of in the manner      described inSection 5.1(a)(4). |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Definitions (Code Section 415      Limitations) |
|--|-----|-------------------------------------------------|

|   | (1) | Annual Additions – The      sum of the following amounts credited to a participant's account for the      limitation year:  (A) employer contributions;      (B) employee contributions (excluding catch-up contributions made in      accordance with Code section 414(v)); (C) forfeitures;      (D) amounts allocated to an individual medical account (as defined in      Code section 415(l)(2)), that is part of a pension or annuity plan      maintained by the employer are treated as annual additions to a defined      contribution plan; and (E) allocations under a simplified employee      pension.  Also, amounts derived from contributions paid or      accrued that are attributable to postretirement medical benefits allocated      to the separate account of a key employee (as defined in Code      section 419A(d)(3)) under a welfare benefit fund (as defined in Code      section 419(e)) maintained by the employer are treated as annual      additions to a defined contributionplan. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (2) | Compensation – A      participant's earned income and any earnings reportable as W-2 wages for      federal income tax withholding purposes that are paid by the      employer.  W-2 wages means wages as defined in Code      section 3401(a) but determined without regard to any rules that limit      the remuneration included in wages based on the nature or location of the      employment or the services performed (such as the exception for      agricultural labor in Code  section 3401(a)(2)). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Defined Contribution Dollar      Limitation – $40,000, as adjusted under Code section 415(d)      for limitation years beginning after      December 31, 2002.  The defined contribution dollar      limitation is $30,000, as adjusted under Code section 415(d) for      limitation years beginning before    January 1, 2003. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Employer – For purposes      of this Section 5.1, employer shall mean the employer as defined in      Section 1.5(b) but including all members of a controlled group of      corporations as defined in Code section 414(b) as modified by Code      section 415(h) and all commonly controlled trades or businesses as      defined in Code section 414(c) as modified by Code      section 415(h). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Excess Amount – The      excess of the participant's annual additions for the limitation year over      the maximum permissible amount. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Limitation Year – The      12-consecutive-month period defined in Section 1.3(f).  All      qualified defined contribution plans maintained by the employer must use      the same limitation year.  If the limitation year is amended to      a different 12-consecutive-month period, the new limitation year must      begin on a date within the limitation year in which the amendment is      made. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7) | Maximum Permissible      Amount – For limitation years beginning before      January 1, 2002, the maximum annual addition that may be      contributed or allocated to a participant's account under the plan for any      limitation year shall not exceed the lesser of:  (A) the      applicable defined contribution dollar limitation, or (B) 25% of the      participant's compensation for the limitation  year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (A) | the      defined contribution dollar limitation as defined in      Section 5.1(c)(3); or |
|--------|-----|-----------------------------------------------------------------------------------------------|

|   | (B) | 100%      of the participant's compensation for the limitation  year. |
|--------|-----|-----------------------------------------------------------------------|

|  | (a) | Restrictions on Immediate      Distributions – If the value of a participant's vested account      balance derived from employer and employee contributions (1) in plan      years beginning before January 1, 1998, exceeded $3,500 or      (2) in plan years beginning after January 1, 1997, exceeds      $5,000 and the account balance is immediately distributable, the      participant (or where the participant has died, the participant's spouse)      must consent to any distribution of such account      balance.  Effective for distributions made on or after      March 22, 1999, for the purpose of determining the value of a      participant's vested account balance, prior distributions shall be      disregarded if distributions have not commenced under an optional form of      payment described in Section 4.3.  The consent of the      participant (or the participant's surviving spouse) shall be obtained in      writing within the 90-day period ending on the annuity starting      date.  The annuity starting date is the first day of the first      period for which an amount is paid in any form.  The plan      administrator shall notify the participant (or the participant's surviving      spouse) of the right to defer any distribution until the participant's      account balance is no longer immediately distributable.  Such      notification shall include a general description of the material features,      and an explanation of the relative values of, the optional forms of      benefit available under the plan in a manner that would satisfy the notice      requirements of Code section 417(a)(3), and shall be provided no less      than 30 days and no more than 90 days prior to the annuity      starting date.  However, distribution may commence less than      30 days after the notice described in the preceding sentence is      given, provided the distribution is one to which Code      sections 401(a)(11) and 417 do not apply, the plan administrator      clearly informs the participant that the participant has a right to a      period of at least 30 days after receiving the notice to consider the      decision of whether or not to elect a distribution (and, if applicable, a      particular distribution option), and the participant, after receiving the      notice, affirmatively elects adistribution. |
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|  | (b) | Safe Harbor Rules – This      Section 5.2(b) shall apply to a participant in this profit sharing      plan, and to any distribution, made on or after the first day of the first      plan year beginning after December 31, 1988, from or under a      separate account attributable solely to accumulated deductible employee      contributions, as defined in Code section 72(o)(5)(B), and maintained      on behalf of a participant in a money purchase pension plan (including a      target benefit plan).  This plan satisfies and shall continue to      satisfy the following conditions: |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 30 |
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|   | (1) | The      participant may waive the spousal death benefit described in this      Section 5.2(b) at any time provided that no such waiver shall be      effective unless it satisfies the conditions of Section 5.2(c)(1)      that would apply to the participant's waiver of the qualified      preretirement survivor annuity. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | For      purposes of this Section 5.2(b), vested account balance shall have      the same meaning as provided in  Section 5.2(c)(3). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Definitions (Code Section 417      Requirements) |
|--|-----|--------------------------------------------------|

|   | (1) | Qualified Election – A      waiver of a qualified preretirement survivor annuity.  Any      waiver of a qualified preretirement survivor annuity shall not be      effective unless:  (a) the participant's spouse consents in      writing to the election; (b) the election designates a specific      beneficiary, including any class of beneficiaries or any contingent      beneficiaries, that may not be changed without spousal consent (or the      spouse expressly permits designations by the participant without any      further spousal consent); (c) the spouse's consent acknowledges the      effect of the election; and (d) the spouse's consent is witnessed by      a plan representative or notary public.  If it is established to      the satisfaction of a plan representative that there is no spouse or that      the spouse cannot be located, a waiver will be deemed a qualified      election. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Spouse (Surviving      Spouse) – The spouse or surviving spouse of the participant,      provided that a former spouse will be treated as the spouse or surviving      spouse and a current spouse will not be treated as the spouse or surviving      spouse to the extent provided under a qualified domestic relations order      as described in Codesection 414(p). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Vested Account Balance –      The aggregate value of the participant's vested account balances derived      from employer and employee contributions (including rollovers), whether      vested before or upon death, including the proceeds of insurance      contracts, if any, on the participant's life.  The provisions of      this Section 5.2 shall apply to a participant who is vested in      amounts attributable to employer contributions, employee contributions, or      both at the time of death ordistribution. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 31 |
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|  | (a) | Required Beginning Date      – The entire interest of a participant must be distributed or begin to be      distributed no later than the participant's required beginning      date. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Limits on Distribution      Periods – As of the first distribution calendar year,      distributions, if not made in a single sum, may only be made over one of      the following periods (or a combination  thereof): |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | the      life of the participant; |
|--------|-----|-----------------------------------|

|   | (2) | the      life of the participant and a designated  beneficiary; |
|--------|-----|-----------------------------------------------------------------|

|   | (3) | a      period certain not extending beyond the life expectancy of the      participant; or |
|--------|-----|--------------------------------------------------------------------------------------------|

|   | (4) | a      period certain not extending beyond the joint life and last survivor      expectancy of the participant and a designated  beneficiary. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Death of Participant Before      Distributions Begin – If the participant dies before distributions      begin, the participant's entire interest will be distributed, or begin to      be distributed, no later than asfollows: |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | If      the participant's surviving spouse is the participant's sole designated      beneficiary, then distributions to the surviving spouse will begin by      December 31 of the calendar year immediately following the calendar      year in which the participant died, or by December 31 of the calendar      year in which the participant would have attained age 701⁄2, if      later.  If the surviving spouse so elects, the participant's      entire interest will be distributed to such surviving spouse by      December 31 of the calendar year containing the fifth anniversary of      the participant's death.  If no election is received,      distributions to the surviving spouse will begin by December 31 of      the calendar year in which the participant would have attained      age 701⁄2, or the participant's entire interest will be distributed to      such surviving spouse by December 31 of the calendar year containing      the fifth anniversary of the participant's death, if  later. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | If      the participant's surviving spouse is not the participant's sole      designated beneficiary, then distributions to the designated beneficiary      will begin by December 31 of the calendar year immediately following      the calendar year in which the participant died.  If the      designated beneficiary so elects or if no election is received, the      participant's entire interest will be distributed to such designated      beneficiary by December 31 of the calendar year containing the fifth      anniversary of the participant'sdeath. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | If      there is no designated beneficiary as of September 30 of the year      following the year of the participant's death, the participant's entire      interest will be distributed by December 31 of the calendar year      containing the fifth anniversary of the participant's    death. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | If      the participant's surviving spouse is the participant's sole designated      beneficiary and the surviving spouse dies after the participant but before      distributions to the surviving spouse begin, this Section 5.3(c),      other than Section 5.3(c)(1), will apply as if the surviving spouse      were the participant. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Forms of Distribution –      Unless the participant's interest is distributed in the form of an annuity      purchased from an insurance company or in a single sum on or before the      required beginning date, as of the first distribution calendar year      distributions will be made in accordance with Subsection (2) and      (3).  If the participant's interest is distributed in the form      of an annuity purchased from an insurance company, distributions      thereunder will be made in accordance with the requirements of Code      section 401(a)(9) and the Treasury  regulations. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 32 |
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|  | (e) | Required Minimum Distributions      During Participant's Lifetime – If a participant's benefit is to be      distributed over (1) a period not extending beyond the life      expectancy of the participant or the joint life and last survivor      expectancy of the participant and the participant's designated beneficiary      or (2) a period not extending beyond the life expectancy of the      designated beneficiary, the amount required to be distributed for each      calendar year, beginning with distributions for the first distribution      calendar year, must at least equal the quotient obtained by dividing the      participant's benefit by the applicable life  expectancy. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Amount of Required Minimum      Distribution For Each Distribution Calendar Year – During the      participant's lifetime, the minimum amount that will be distributed for      each distribution calendar year is the lesser  of: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | The      quotient obtained by dividing the participant's account balance by the      distribution period in the Uniform Lifetime Table set forth in Regulation      section 1.401(a)(9)-9, using the participant's age as of the      participant's birthday in the distribution calendar year;    or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      the participant's sole designated beneficiary for the distribution      calendar year is the participant's spouse, the quotient obtained by      dividing the participant's account balance by the number in the Joint and      Last Survivor Table set forth in Regulation section 1.401(a)(9)-9,      using the participant's and spouse's attained ages as of the participant's      and spouse's birthdays in the distribution calendar  year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Lifetime Required Minimum      Distributions Continue Through Year of Participant's Death –      Required minimum distributions will be determined under this      Section 5.3(e) beginning with the first distribution calendar year      and up to and including the distribution calendar year that includes the      participant's date of death. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | Required Minimum Distributions      After Participant's Death |
|--------|-----|---------------------------------------------------------------|

|   | (1) | Death On or After Date      Distributions Begin – If the participant dies after distribution of      his interest has begun, the remaining portion of such interest will      continue to be distributed at least as rapidly as under the method of      distribution being used prior to the participant's  death. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Participant Survived by      Designated Beneficiary – If the participant dies on or after the      date distributions begin and there is a designated beneficiary, the      minimum amount that will be distributed for each distribution calendar      year after the year of the participant's death is the quotient obtained by      dividing the participant's account balance by the longer of the remaining      life expectancy of the participant or the remaining life expectancy of the      participant's designated beneficiary, determined as    follows: |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (i) | The      participant's remaining life expectancy is calculated using the age of the      participant in the year of death, reduced by one for each subsequent      year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | If      the participant's surviving spouse is the participant's sole designated      beneficiary, the remaining life expectancy of the surviving spouse is      calculated for each distribution calendar year after the year of the      participant's death using the surviving spouse's age as of the spouse's      birthday in that year.  For distribution calendar years after      the year of the surviving spouse's death, the remaining life expectancy of      the surviving spouse is calculated using the age of the surviving spouse      as of the spouse's birthday in the calendar year of the spouse's death,      reduced by one for each subsequent calendar  year. |
|--------|------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | If      the participant's surviving spouse is not the participant's sole      designated beneficiary, the designated beneficiary's remaining life      expectancy is calculated using the age of the beneficiary in the year      following the year of the participant's death, reduced by one for each      subsequent year. |
|--------|-------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | No Designated      Beneficiary – If the participant dies on or after the date      distributions begin and there is no designated beneficiary as of      September 30 of the year after the year of the participant's death,      the minimum amount that will be distributed for each distribution calendar      year after the year of the participant's death is the quotient obtained by      dividing the participant's account balance by the participant's remaining      life expectancy calculated using the age of the participant in the year of      death, reduced by one for each subsequentyear. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 33 |
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|   | (2) | Death Before Date Distributions      Begin |
|--------|-----|--------------------------------------------|

|   | (A) | Participant Survived by      Designated Beneficiary – If the participant dies before the date      distributions begin and there is a designated beneficiary, the minimum      amount that will be distributed for each distribution calendar year after      the year of the participant's death is the quotient obtained by dividing      the participant's account balance by the remaining life expectancy of the      participant's designated beneficiary, determined as provided in      Section 5.3(f)(1). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | No Designated      Beneficiary – If the participant dies before the date distributions      begin and there is no designated beneficiary as of September 30 of      the year following the year of the participant's death, distribution of      the participant's entire interest will be completed by December 31 of      the calendar year containing the fifth anniversary of the participant's      death. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Death of Surviving Spouse      Before Distributions to Surviving Spouse Are Required to Begin – If      the participant dies before the date distributions begin, the      participant's surviving spouse is the participant's sole designated      beneficiary, and the surviving spouse dies before distributions are      required to begin to the surviving spouse under Section 5.3(c), this      Section 5.3(f)(2) will apply as if the surviving spouse were the      participant. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (g) | Definitions (Code Section      401(a)(9) Requirements) |
|--|-----|--------------------------------------------------------|

|   | (1) | Designated Beneficiary –      The individual who is designated as the beneficiary under the plan and is      the designated beneficiary under Code section 401(a)(9) and      Regulationsection 1.401(a)(9)-4. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Distribution Calendar      Year – A calendar year for which a minimum distribution is      required.  For distributions beginning before the participant's      death, the first distribution calendar year is the calendar year      immediately preceding the calendar year that contains the participant's      required beginning date.  For distributions beginning after the      participant's death, the first distribution calendar year is the calendar      year in which distributions are required to begin pursuant to      Section 5.3(c).  The required minimum distribution for the      participant's first distribution calendar year will be made on or before      the participant's required beginning date.  The required minimum      distribution for other distribution calendar years, including the required      minimum distribution for the distribution calendar year in which the      participant's required beginning date occurs, will be made on or before      December 31 of that distribution calendar  year. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Life Expectancy – Life      expectancy as computed by use of the Single Life Table in Regulation      section 1.401(a)(9)-9. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Participant's Account      Balance – The account balance as of the last valuation date in the      calendar year immediately preceding the distribution calendar year      (valuation calendar year) increased by the amount of any contributions      made and allocated or forfeitures allocated to the account balance as of      dates in the valuation calendar year after the valuation date and      decreased by distributions made in the valuation calendar year after the      valuation date.  The account balance for the valuation calendar      year includes any amounts rolled over or transferred to the plan either in      the valuation calendar year or in the distribution calendar year if      distributed or transferred in the valuation calendar  year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Required Beginning      Date |
|--------|-----|------------------------------|

|   | (A) | Non-5% Owner – The      required beginning date is April 1 of the calendar year following the      later of:  (i) the calendar year in which the participant      attains age 701⁄2, or (ii) the calendar year in which the      participant retires. |
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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 34 |
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|   | (B) | 5% Owner – The required      beginning date for a participant who is a 5% owner is April 1 of      the calendar year following the calendar year in which the participant      attains age 701⁄2.  A participant is treated as a      5% owner for purposes of this Section 5.3(g)(5) if such      participant is a 5% owner as defined in Code section 416(i)      (determined in accordance with section 416 but without regard to      whether the plan is top-heavy) at any time during the plan year ending      with or within the calendar year in which such participant attains      age 701⁄2. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Once      distributions have begun to a 5% owner under this      Section 5.3(g)(5), they must continue to be distributed, even if the      participant ceases to be a 5% owner in a subsequent    year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Application of      Provisions – If the plan is or becomes top-heavy in any plan year      beginning after December 31, 1983, the provisions of      Section 5.4 will supersede any conflicting provisions in the      plan. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Minimum      Allocation |
|--|-----|-------------------------|

|   | (1) | Except      as otherwise provided in Section 5.4(b)(3) and (4) below, the      employer contributions and forfeitures allocated on behalf of any      participant who is not a key employee shall not be less than the lesser of      3% of such participant's compensation or in the case where the employer      has no defined benefit plan that designates this plan to satisfy Code      section 401, the largest percentage of employer contributions and      forfeitures, as a percentage of key employee's compensation that may be      taken into account under Section 1.2(c), allocated on behalf of any      key employee for that year.  For this purpose, amounts      contributed to the key employee's elective deferral account(s) shall be      included as allocations on his behalf for that year.  However,      amounts contributed to a non-key employee's elective deferral account(s)      shall not be taken into account in determining whether he has received his      minimum allocation.  The minimum allocation is determined      without regard to any Social Security contribution.  This      minimum allocation shall be made even though, under other plan provisions,      the participant would not otherwise be entitled to receive an allocation,      or would have received a lesser allocation for the year because of      (i) the participant's failure to complete 1,000 hours of service      (or any equivalent provided in the plan), or (ii) the participant's      failure to make mandatory employee contributions to the plan, or      (iii) the participant's failure to make elective contributions to the      plan, or (iv) compensation less than a stated  amount. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | For      purposes of computing the minimum allocation, compensation shall mean      compensation as defined in Section 5.1(c)(2), subject to the      limitations of Section 1.2(c). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | The      provision in Section 5.4(b)(1) above shall not apply to any      participant who was not employed by the employer on the last day of the      plan year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | The      provision in Section 5.4(b)(1) above shall not apply to any      participant to the extent the participant is covered under any other plan      or plans of the employer and the employer has provided in Section 3.2      or 3.3 that the minimum allocation or benefit requirement applicable      to top-heavy plans will be met in the other plan or plans (including      another plan that consists solely of a cash or deferred arrangement that      meets the ADP safe harbor requirements and matching contributions with      respect to which the ACP safe harbor requirements are met).  If      this plan is intended to meet the minimum allocation or benefit      requirement applicable to another plan or plans, the employer shall so      provide in Section 3.2(c) or 3.3(b), as    appropriate. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | The      minimum allocation required (to the extent required to be nonforfeitable      under Code section 416(b)) may not be forfeited under Code      section 411(a)(3)(B) or411(a)(3)(D). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Matching Contributions –      Employer matching contributions shall be taken into account for purposes      of satisfying the minimum contribution requirements of Code      section 416(c)(2) and the plan if so provided in Section 3.2(c)      or 3.3(b).  The preceding sentence shall apply with respect      to matching contributions under the plan or, if the plan provides that the      minimum contribution requirement shall be met in another plan, such other      plan.  Employer matching contributions that are used to satisfy      the minimum contribution requirements shall be treated as matching      contributions for purposes of the actual contribution percentage test and      other requirements of Codesection 401(m). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 35 |
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|  | (c) | Adjustments in Code Section 415      Limits – If the plan is top-heavy, the defined benefit fraction and      the defined contribution fraction shall be computed by applying a factor      of 1.0 (instead of 1.25) to the applicable dollar limits under Code      section 415(b)(1)(A) and 415(c)(1)(A) for such year, unless the      plan meets the followingconditions: |
|--|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | Such      plan would not be a top-heavy plan if “90%” were substituted for “60%” in      the top-heavy tests; and |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | The      minimum employer contribution percentage under Section 5.4(b) is 4%      instead of 3%. |
|--------|-----|-------------------------------------------------------------------------------------------------------|

|   | (3) | A      non-key employee who participates in this plan and in a defined benefit      plan aggregated herewith will receive in accordance with      Section 3.2(c)(2) or Section 3.3(b) either (i) a minimum      employer contribution of 7.5% under this plan or another defined      contribution plan aggregated herewith or (ii) a minimum nonintegrated      accrued benefit of 3% of average annual compensation, not to exceed a      cumulative accrued benefit of 30% under the defined benefit      plan. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Minimum Vesting Schedule      – For any plan year in which this plan is top-heavy, the following minimum      vesting schedule shall automatically apply to the  plan: |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| Years      of Service     |   | Vesting      Percentage |   |
|---------------------------|--------|-------------------------|--------|
|  0–1      Year |   |                    | 0      | % |
| 2                         |   |                    | 20     | % |
| 3                         |   |                    | 40     | % |
| 4                         |   |                    | 60     | % |
| 5                         |   |                    | 80     | % |
| 6      or More Years      |   |                    | 100    | % |

|  | (e) | Definitions (Code Section 416      Requirements) |
|--|-----|--------------------------------------------------|

|   | (1) | Key Employee – In      determining whether the plan is top-heavy for plan years beginning after      December 31, 2001, key employee means any employee or former      employee (and the beneficiaries of such employee) who at any time during      the determination period is an officer of the employer if such      individual's annual compensation exceeds $130,000 (as adjusted under Code      section 416(i)(1) for plan years beginning after      December 31, 2002), a 5% owner of the employer, or a      1% owner of the employer who has an annual compensation of more than      $150,000.  Annual compensation means compensation as defined in      Section 5.1(c)(2), but including elective contributions as defined in      Section 1.2(a) and elective contributions under a Code      section 457 plan or a Code section 501(c)(18) plan for any plan      year and subject to the limitations of Section 1.2(c).  The      determination period is the plan year containing the determination      date.  In determining whether an employee is a key employee in      2002, this paragraph shall be treated as having been in effect for the      last plan year beginning before  January 1, 2002. |
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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 36 |
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|   | (2) | Top-Heavy Plan – For any      plan year beginning after December 31, 1983, this plan is      top-heavy if any of the following conditions  exists: |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | If      the top-heavy ratio for this plan exceeds 60% and this plan is not part of      any required aggregation group or permissive aggregation group of      plans. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      this plan is a part of a required aggregation group of plans but not part      of a permissive aggregation group and the top-heavy ratio for the group of      plans exceeds 60%. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | If      this plan is a part of a required aggregation group and part of a      permissive aggregation group of plans and the top-heavy ratio for the      permissive aggregation group exceeds60%. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Top-Heavy      Ratio |
|--------|-----|----------------------|

|   | (A) | If      the employer maintains one or more defined contribution plans (including      any Simplified Employee Pension Plan) and the employer has not maintained      any defined benefit plan that during the one-year period (five-year period      in determining whether the plan is top-heavy for plan years beginning      before January 1, 2002) ending on the determination date(s) has      or has had accrued benefits, the top-heavy ratio for this plan alone or      for the required or permissive aggregation group as appropriate is a      fraction, the numerator of which is the sum of the account balances of all      key employees as of the determination date(s) including any part of any      account balance distributed in the one-year period ending on the      determination date(s) (five-year period ending on the determination date      in the case of a distribution made for a reason other than severance from      employment, death or disability and in determining whether the plan is      top-heavy for plan years beginning before January 1, 2002), and      the denominator of which is the sum of all account balances including any      part of any account balance distributed in the one-year period ending on      the determination date(s) (five-year period ending on the determination      date in the case of a distribution made for a reason other than severance      from employment, death or disability and in determining whether the plan      is top-heavy for plan years beginning before January 1, 2002),      both computed in accordance with Code section 416 and the regulations      thereunder.  Both the numerator and denominator of the top-heavy      ratio are increased to reflect any contribution not actually made as of      the determination date, but which is required to be taken into account on      that date under Code section 416 and the regulations      thereunder. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | If      the employer maintains one or more defined contribution plans (including      any Simplified Employee Pension Plan) and the employer maintains or has      maintained one or more defined benefit plans that during the one-year      period (five-year period in determining whether the plan is top-heavy for      plan years beginning before January 1, 2002) ending on the      determination date(s) has or has had any accrued benefits, the top-heavy      ratio for any required or permissive aggregation group as appropriate is a      fraction, the numerator of which is the sum of account balances under the      aggregated defined contribution plan or plans for all key employees,      determined in accordance with (A) above, and the present value of      accrued benefits under the aggregated defined benefit plan or plans for      all key employees as of the determination date(s), and the denominator of      which is the sum of the account balances under the aggregated defined      contribution plan or plans for all participants, determined in accordance      with (A) above, and the present value of accrued benefits under the      defined benefit plan or plans for all participants as of the determination      date(s), all determined in accordance with Code section 416 and the      regulations thereunder.  The accrued benefits under a defined      benefit plan in both the numerator and denominator of the top-heavy ratio      are increased for any distribution of an accrued benefit made in the      one-year period ending on the determination date (five-year period ending      on the determination date in the case of a distribution made for a reason      other than severance from employment, death or disability and in      determining whether the plan is top-heavy for plan years beginning before      January 1, 2002). |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 37 |
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|   | (C) | For      purposes of Section 5.4(e)(3)(A) and (B) above the value of      account balances and the present value of accrued benefits will be      determined as of the most recent valuation date that falls within or ends      with the 12-month period ending on the determination date, except as      provided in Code section 416 and the regulations thereunder for the      first and second plan years of a defined benefit plan.  The      account balances and accrued benefits of a participant (1) who is not      a key employee but who was a key employee in a prior year, or (2) who      has not been credited with at least one hour of service with any employer      maintaining the plan at any time during the one-year period (five-year      period in determining whether the plan is top-heavy for plan years      beginning before January 1, 2002) ending on the determination      date will be disregarded.  The calculation of the top-heavy      ratio, and the extent to which distributions, rollovers, and transfers are      taken into account will be made in accordance with Code section 416      and the regulations thereunder.  Deductible employee      contributions will not be taken into account for purposes of computing the      top-heavy ratio.  When aggregating plans the value of account      balances and accrued benefits will be calculated with reference to the      determination dates that fall within the same calendar    year. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Permissive Aggregation      Group – The required aggregation group of plans plus any other plan      or plans of the employer that, when considered as a group with the      required aggregation group, would continue to satisfy the requirements of      Code sections 401(a)(4)and 410. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | Required Aggregation      Group – (1) Each qualified plan of the employer in which at      least one key employee participates or participated at any time during the      determination period (regardless of whether the plan has terminated), and      (2) any other qualified plan of the employer that enables a plan      described in (1) to meet the requirements of Code sections 401(a)(4)      or 410. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Determination Date – For      any plan year subsequent to the first plan year, the last day of the      preceding plan year.  For the first plan year of the plan, the      last day of that year. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7) | Valuation Date – The      last day of the plan year shall be the date as of which account balances      or accrued benefits are valued for purposes of calculating the top-heavy      ratio. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (8) | Present Value – Present      value shall be based only on the interest and mortality rates specified in      the employer’s defined benefitplan. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (9) | Non-Key Employee – Any      employee who is not a key employee.  Non-key employees include      employees who are former keyemployees. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | (1)       Limit Maximum Amount of      Elective Deferrals Under Code Section  402(g) |
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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 38 |
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|   | (2) | Catch-up      Contributions |
|--------|-----|-----------------------------|

|   | (A) | the      dollar limit on catch-up contributions under Code      section 414(v)(2)(B)(i) for the taxable year;  or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------|

|   | (B) | when      added to other elective deferrals, 85% of the participant’s compensation      for the taxable year. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------|

|   | (A) | subject      to the limits on annual additions; |
|--------|-----|-------------------------------------------------|

|   | (B) | taken      into account under the ADP test;and |
|--------|-----|------------------------------------------------|

|   | (C) | taken      into account in determining the minimum allocation under      Section 5.4(b); however, catch-up contributions made in prior years      shall be taken into account in determining whether the plan is      top-heavy. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Distribution of Excess Elective      Deferrals |
|--------|-----|------------------------------------------------|

|   | (4) | Claims |
|--------|-----|--------|

|   | (5) | Definitions (Code Section      402(g) Limitations) |
|--------|-----|----------------------------------------------------|

|   | (A) | Elective Deferrals shall      mean any employer contributions made to the plan at the election of the      participant, in lieu of cash compensation, and shall include contributions      made pursuant to a salary reduction agreement or other deferral      mechanism.  With respect to any taxable year, a participant's      elective deferral is the sum of all employer contributions made on behalf      of such participant pursuant to an election to defer under any qualified      cash or deferred arrangement as described in Code section 401(k), any      salary reduction simplified employee pension described in      section 408(k)(6), any SIMPLE IRA plan described in      section 408(p), any plan as described under section 501(c)(18),      and any employer contributions made on the behalf of a participant for the      purchase of an annuity contract under section 403(b) pursuant to a      salary reduction agreement.  Elective deferrals shall not      include any deferrals properly distributed as excess annual      additions. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 39 |
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|   | (B) | Excess Elective      Deferrals shall mean those elective deferrals that      either:  (i) are made during the participant's taxable year      and exceed the dollar limitation under Section 5.5(a) (including, if      applicable, the dollar limitation on catch-up contributions described in      Section 5.5(a)(2)) for such year; or (ii) are made during a      calendar year and exceed such dollar limitations for the participant's      taxable year beginning in such calendar year, counting only elective      deferrals made under this plan and any other plan, contract or arrangement      maintained by the employer.  Excess elective deferrals shall be      treated as annual additions under the plan, unless such amounts are      distributed no later than the first April 15 following the close of      the participant's taxable year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | Determination of Income or      Loss |
|--------|-----|--------------------------------------|

|  | (b) | (1)      Actual Deferral Percentage      Test |
|--|-----|-----------------------------------------------------------------------------|

|   | (A) | Special Rules Applying to ADP      Test |
|--------|-----|-----------------------------------------|

|   | (i) | A      participant is a highly compensated employee for a particular plan year if      he meets the definition of a highly compensated employee in effect for      that plan year.  A participant is a non-highly compensated      employee for a particular plan year if he does not meet the definition of      a highly compensated employee in effect for that plan  year. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | The      ADP for any participant who is a highly compensated employee for the plan      year and who is eligible to have elective deferrals (and qualified      nonelective contributions or qualified matching contributions, or both, to      the extent treated as elective deferrals for purposes of the ADP test)      allocated to his accounts under two or more arrangements described in Code      section 401(k), that are maintained by the employer, shall be      determined as if such elective deferrals (and, to the extent taken into      account, such qualified nonelective contributions or qualified matching      contributions, or both) were made under a single      arrangement.  If a highly compensated employee participates in      two or more cash or deferred arrangements of the employer that have      different plan years, all elective deferrals made during the plan year for      this plan under all such arrangements shall be aggregated.  For      plan years beginning before January 1, 2006, all elective      deferrals made under all such cash or deferred arrangements ending with or      within the same calendar year shall be treated as a single      arrangement.  Notwithstanding the foregoing, certain plans shall      be treated as separate if mandatorily disaggregated under regulations      under Code section 401(k). |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 40 |
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|   | (iii) | In      the event that this plan satisfies the requirements of Code      sections 401(k), 401(a)(4), or 410(b) only if aggregated with      one or more other plans, or if one or more other plans satisfy the      requirements of such sections only if aggregated with this plan, then this      Section 5.5(b)(1) shall be applied by determining the ADP of      employees as if all such plans were a single plan.  If more than      10% of the employer's non-highly compensated employees are involved in a      plan coverage change as defined in Regulation      section 1.401(k)-2(c)(4), then any adjustments to the nonhighly      compensated employees' ADP for the prior year shall be made in accordance      with such regulation, unless the employer has elected in      Section 3.4(a) to use the current year testing method.  For      plan years beginning after December 31, 1989, plans may be      aggregated in order to satisfy Code section 401(k) only if they have      the same plan year.  For plan years beginning after      December 31, 1996, plans may be permissively aggregated in order      to satisfy Code section 401(k) only if they use the same ADP testing      method. |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | If:  (A) this      plan is not a successor plan (as defined in Regulation      section 1.401(k)-2(c)(2)(iii)), (B) this plan is not aggregated      under Regulation section 1.401(k)-1(b)(4) for such plan year with any      other plan that was or that included a Code section 401(k) plan in      the prior year, and (C) the first plan year commences after      December 31, 1996; then, in the case of the first plan year the      plan permits any participant to make elective deferrals the amount treated      as the ADP for participants who are non-highly compensated employees for      the prior plan year shall be 3% or, if the employer so elects, the ADP for      participants who are non-highly compensated employees as calculated for      such first plan year.  Such election shall be set forth in      Section 3.4(a). |
|--------|------|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | For      purposes of determining the ADP test, elective deferrals, qualified      nonelective contributions and qualified matching contributions must be      made before the last day of the twelve-month period immediately following      the plan year to which contributions relate.  An elective      deferral shall be taken into account only if it relates to compensation      that either (a) would have been received by the participant in the      plan year but for the deferral election, or (b) is attributable to      services performed by the participant in the plan year and would have been      received by the participant within 21⁄2 months after the last day of      the plan year but for the deferralelection. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | The      plan administrator shall maintain records sufficient to demonstrate      satisfaction of the ADP test and the amount of qualified nonelective      contributions or qualified matching contributions, or both, used in such      test. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | When      the current year testing method is used, qualified nonelective      contributions may be taken into account as elective deferrals only to the      extent needed to meet the ADP test.  Further, qualified matching      contributions may be taken into account only to the extent such      contributions are not needed to meet the average deferral percentage test      unless it is the intention of the plan administrator to test all qualified      nonelective and matching contributions under the ADP  test. |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (viii) | Effective      for plan years beginning on or after January 1, 2006, qualified      nonelective contributions cannot be taken into account for a plan year for      a non-highly compensated employee to the extent such contributions exceed      the product of that non-highly compensated employee's compensation and the      greater of 5% or two times the plan's representative contribution      rate.  For this purpose, the plan's representative contribution      rate is the lowest applicable contribution rate of any eligible non-highly      compensated employee among a group of eligible non-highly compensated      employees that consists of half of all eligible non-highly compensated      employees for the plan year (or, if greater, the lowest applicable      contribution rate of any eligible non-highly compensated employee in the      group of all eligible non-highly compensated employees for the plan year      and who is employed by the employer on the last day of the plan      year). |
|--|--------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 41 |
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|   | (ix) | Applicable      limitations when testing changes from current year testing to prior year      testing:  The ADP for the prior plan year shall be determined      taking into account only:  (A) elective contributions for      non-highly compensated employees that were taken into account for purposes      of the ADP test in the prior plan year under the current plan year testing      method and (B) qualified nonelective contributions not previously      taken into account under either the ADP or ACP  test. |
|--------|------|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (x) | The      determination and treatment of the ADP amounts of any participant shall      satisfy such other requirements as may be prescribed by the Secretary of      the Treasury. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Actual Deferral      Percentage (ADP) shall mean, for a specified group of participants      (either highly compensated employees or non-highly compensated employees)      for a plan year, the average of the ratios (calculated separately for each      participant in such group) of (1) the amount of employer      contributions actually paid over to the trust on behalf of such      participant for the plan year to (2) the participant's compensation      as defined in Section 1.2(e).  The actual deferral ratio of      each participant and the actual deferral percentage of each group shall be      calculated to the nearest hundredth of a percentage      point.  Employer contributions on behalf of any participant      shall include: (1) any elective deferrals (other than catch-up      contributions) made pursuant to the participant's deferral election,      including excess elective deferrals of highly compensated employees, but      excluding (a) excess elective deferrals of nonhighly compensated      employees that arise solely from elective deferrals to the extent the      excess deferrals are prohibited under Code section 401(a)(30) due to      the contributions made under this plan and without taking into account      deferrals made under an unrelated employer's plan and (b) elective      deferrals that are taken into account in the actual contribution      percentage test (provided the ADP test is satisfied both with and without      exclusion of these elective deferrals); and (2) at the election of      the employer, qualified nonelective contributions and qualified matching      contributions.  For purposes of computing actual deferral      percentages, an employee who would be a participant but for the failure to      make elective deferrals shall be treated as a participant on whose behalf      no elective deferrals are made.  Amounts distributed under      Section 5.1(a)(4)(B) shall not be included in the calculation of the      ADP. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Distribution of Excess      Contributions |
|--------|-----|-------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 42 |
|--------|------------------------------------------------------------|----|

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|   | (A) | Determination of Income or      Loss – Excess contributions shall be adjusted for any income or      loss.  The income or loss allocable to excess contributions      allocated to each participant is the sum of:  (i) the      income or loss allocable to the participant's elective deferral account(s)      (and, if applicable, the qualified nonelective contribution account or the      qualified employer matching contribution account or both) for the plan      year multiplied by a fraction, the numerator of which is such      participant's excess contributions for the year and the denominator is the      participant's account balance(s) attributable to elective deferrals (and      qualified nonelective contributions or qualified matching contributions,      or both, if any of such contributions are included in the ADP test)      without regard to any income or loss occurring during such plan year; and      (ii) effective for plan years beginning on or after      January 1, 2006, and to the extent the excess contributions are      or will be credited with gain or loss as of an accounting date within the      gap period (i.e., the period after the close of the plan year and prior to      the distribution), 10% of the amount determined under (i) multiplied by      the number of whole calendar months between the end of the plan year and      the date of distribution, counting the month of distribution if      distribution occurs after the 15th of such  month. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Accounting for Excess      Contributions – Excess contributions allocated to a participant      shall be distributed from the participant's elective deferral account(s)      and qualified employer matching contribution account (if applicable) in      proportion to the participant's elective deferrals and qualified matching      contributions (to the extent used in the ADP test) for the plan      year.  Excess contributions shall be distributed from the      participant's qualified nonelective contribution account only to the      extent that such excess contributions exceed the balance in the      participant's elective deferral account(s) and employer matching      contribution account. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Excess Contributions      shall mean, with respect to any plan year, the excess      of:  (i) The aggregate amount of employer contributions      actually taken into account in computing the ADP of highly compensated      employees for such plan year, over (ii) The maximum amount of such      contributions permitted by the ADP test (determined by hypothetically      reducing contributions made on behalf of highly compensated employees in      order of the ADPs, beginning with the highest of such      percentages). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | (1)            Limitations on Employee and      Matching Contributions Under Code    Section 401(m) |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | Special Rules for Limitations      Under Code Section 401(m) |
|--------|-----|--------------------------------------------------------------|

|   | (i) | A      participant is a highly compensated employee for a particular plan year if      he meets the definition of a highly compensated employee in effect for      that plan year.  A participant is a nonhighly compensated      employee for a particular plan year if he does not meet the definition of      a highly compensated employee in effect for that plan  year. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 43 |
|--------|------------------------------------------------------------|----|

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|   | (ii) | Multiple      Use:  If one or more highly compensated employees are      subject to both the ADP test and the ACP test and the sum of the ADP and      ACP of those highly compensated employees subject to either or both tests      exceeds the aggregate limit, then for plan years beginning before      January 1, 2002 either the ADP or the ACP of those highly      compensated employees who are subject to both tests will be reduced (in      accordance with Section 5.5(b)(2) or Section 5.5(c)(2), as      applicable) so that the limit is not exceeded.  The plan      administrator shall determine whether the ADP or the ACP for the plan will      be reduced for the plan year.  The amount by which each highly      compensated employee's percentage is reduced shall be treated as either an      excess contribution or an excess aggregate contribution, as      appropriate.  The ADP and ACP of the highly compensated      employees are determined after any corrections required to meet the ADP      and ACP tests and are deemed to be the maximum permitted under such tests      for the plan year.  Multiple use does not occur if both the ADP      and ACP of the highly compensated employees does not exceed 1.25      multiplied by the ADP and ACP of the non-highly compensated      employees.  Multiple use shall not occur if the ADP test is met      by satisfying the ADP safe harbor requirements of Section 5.5(f)(2)      or if the ACP test is met by satisfying the ACP safe harbor requirements      of Section 5.5(f)(3), the plan administrator meets the notice      requirements of Section 5.5(f)(4), and there are no employee      nondeductible contributions under a plan sponsored by the      employer.  Restrictions on multiple use do not apply for plan      years beginning after  December 31, 2001. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iii) | For      purposes of this Section 5.5(c)(1), the contribution percentage for      any participant who is a highly compensated employee and who is eligible      to have contribution percentage amounts allocated to his account under two      or more plans described in Code section 401(a), or arrangements      described in Code section 401(k) that are maintained by the employer,      shall be determined as if the total of such contribution percentage      amounts were made under each plan and arrangement.  If a highly      compensated employee participates in two or more such plans or cash or      deferred arrangements that have different plan years, all contribution      percentage amounts made during the plan year for this plan under all such      plans and arrangements shall be aggregated.  For plan years      beginning before January 1, 2006, all such plans and cash or      deferred arrangements ending with or within the same calendar year shall      be treated as a single arrangement.  Notwithstanding the      foregoing, certain plans shall be treated as separate if mandatorily      disaggregated under regulations under Code      section 401(m). |
|--------|-------|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | In      the event that this plan satisfies the requirements of Code      sections 401(m), 401(a)(4) or 410(b) only if aggregated with one      or more other plans, or if one or more other plans satisfy the      requirements of such sections only if aggregated with this plan, then this      Section 5.5(c)(1) shall be applied by determining the ACP of      employees as if all such plans were a single plan.  If more than      10% of the employer's non-highly compensated employees are involved in a      plan coverage change as defined in Regulation      section 1.401(m)-2(c)(4), then any adjustments to the nonhighly      compensated employee ACP for the prior year shall be made in accordance      with such regulation, unless the employer has elected in Section 3.6      to use the current year testing method.  For plan years      beginning after December 31, 1989, plans may be aggregated in      order to satisfy Code section 401(m) only if they have the same plan      year.  For plan years beginning after      December 31, 1996, plans may be permissively aggregated in order      to satisfy Code section 401(m) only if they use the same ACP testing      method. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | If:  (A) this      plan is not a successor plan (as defined in Regulation      section 1.401(m)-2(c)(2)(iii)), (B) this plan is not aggregated      under Regulation section 1.401(m)-1(b)(4) for such plan year with any      other plan that was or that included a Code section 401(m) plan in      the prior year, and (C) the first plan year commences after      December 31, 1996; then, in the case of the first plan year this      plan permits any participant to make employee contributions, provides for      matching contributions or both the amount treated as the ACP for      participants who are non-highly compensated employees for the prior plan      year shall be 3% or, if the employer so elects, the ACP for participants      who are non-highly compensated employees as calculated for such first plan      year.  Such election shall be set forth in      Section 3.6. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 44 |
|--------|------------------------------------------------------------|----|

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|   | (vi) | For      purposes of determining the ACP test, employee contributions are      considered to have been made in the plan year in which contributed to the      trust.  Matching contributions and qualified nonelective      contributions will be considered made for a plan year if made no later      than the end of the twelve-month period beginning on the day after the      close of the plan year. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | The      plan administrator shall maintain records sufficient to demonstrate      satisfaction of the ACP test and the amount of qualified nonelective      contributions or qualified matching contributions, or both, used in such      test. |
|--------|-------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (viii) | Elective      deferral contributions may be taken into account; however, the ADP test      shall be met before any elective deferrals are used in the ACP test and      the elective deferrals needed to meet the ADP test shall not be used to      meet the ACP test.  When the current year testing method is      used, qualified nonelective contributions shall be taken into account to      the extent such contributions are not used to meet the ADP      test. |
|--|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (ix) | Effective      for plan years beginning on or after January 1, 2006, a matching      contribution with respect to an elective deferral for a non-highly      compensated employee shall not be taken into account under the ACP test to      the extent it exceeds the greatest of:  (A) 5% of      compensation; (B) the employee's elective deferrals for a year; and      (C) the product of 2 times the plan's representative matching rate      and the employee's elective deferrals for a year.  For this      purpose, the plan's representative matching rate is the lowest matching      rate for any eligible non-highly compensated employee among a group of      non-highly compensated employees that consists of half of all eligible      non-highly compensated employees in the plan for the plan year who make      elective deferrals for the plan year (or, if greater, the lowest matching      rate for all eligible non-highly compensated employees in the plan who are      employed by the employer on the last day of the plan year and who make      elective deferrals for the planyear). |
|--|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (x) | Applicable      limitations when testing changes from current year testing to prior year      testing:  The ACP for the prior plan year shall be determined      taking into account only:  (A) employee contributions for      non-highly compensated employees made for the prior plan year,      (B) matching contributions for non-highly compensated employees that      were taken into account for purposes of the ACP test in the prior plan      year under the current plan year testing method, and (C) qualified      nonelective contributions not previously taken into account under either      the ADP or ACP test. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (xi) | The      determination and treatment of the ACP amounts of any participant shall      satisfy such other requirements as may be prescribed by the Secretary of      the Treasury. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Definitions (Code Section      401(m) Limitations) |
|--------|-----|----------------------------------------------------|

|   | (i) | Aggregate Limit, for      plan years beginning before January 1, 2002 only, shall mean the      sum of (i) 125% of the greater of the ADP of the nonhighly      compensated employees for the prior plan year or the ACP of nonhighly      compensated employees under the plan subject to Code section 401(m)      for the plan year beginning with or within the prior plan year of the      401(k) plan and (ii) the lesser of 200% or two plus the lesser of      such ADP or ACP.  “Lesser” is substituted for “greater”      in (i) above, and “greater” is substituted for “lesser” after “two      plus the” in (ii) if it would result in a larger aggregate      limit.  If the employer has elected the use of the current year      testing method, then, in calculating the aggregate limit for a particular      plan year, the nonhighly compensated employees' ADP and ACP for that plan      year is used in place of the ADP and ACP for the prior plan      year. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (ii) | Actual Contribution      Percentage (ACP) shall mean, for a specified group of participants      (either highly compensated employees or non-highly compensated employees)      for a plan year, the average of the contribution percentages of the      eligible participants in the group. |
|--------|------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 45 |
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|   | (iii) | Contribution Percentage      shall mean the ratio (expressed as a percentage calculated to the nearest      hundredth of a percentage point) of the participant's contribution      percentage amounts to the participant's compensation as defined in      Section 1.2(e). |
|--------|-------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (iv) | Contribution Percentage      Amounts shall mean the sum of the employee nondeductible      contributions, employer matching contributions and elective deferrals (to      the extent not taken into account for purposes of the ADP test) made under      the plan on behalf of the participant for the plan year.  Such      contribution percentage amounts shall not include matching contributions      that are forfeited either to correct excess aggregate contributions or      because the contributions to which they relate are excess deferrals,      excess contributions, or excess aggregate      contributions.  Qualified nonelective contributions may be      included in the contribution percentage amounts.  Elective      deferrals may also be used in calculating the contribution percentage      amounts so long as the ADP test is met before the elective deferrals are      used in the ACP test and the ADP test continues to be met following the      exclusion of those elective deferrals that are used to meet the ACP      test.  The contribution percentage amounts shall be calculated      to the nearest hundredth of a percentage point.  Amounts      distributed under Section 5.1(a)(4)(A) and (B) shall not be      included in the calculation. |
|--------|------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (v) | Eligible Participant      shall mean any employee who is eligible to make an employee nondeductible      contribution, or an elective deferral (if the employer takes such      contributions into account in the calculation of the contribution      percentage), or to receive an employer matching contribution (including      forfeitures).  If an employee nondeductible contribution is      required as a condition of participation in the plan, any employee who      would be a participant in the plan if such employee made such a      contribution shall be treated as an eligible participant on behalf of whom      no employee contributions are made. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vi) | Employee Nondeductible      Contribution (or employee contribution) shall mean any contribution      made under Section 3.5 to the plan by or on behalf of a participant      that is included in the participant's gross income in the year in which      made and that is maintained under a separate account to which earnings and      losses are allocated. |
|--------|------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (vii) | Matching Contribution      shall mean an employer contribution made to this or any other defined      contribution plan on behalf of a participant on account of an employee      nondeductible contribution made by such participant, or on account of a      participant's elective deferral, under a plan maintained by the      employer. |
|--------|-------|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Distribution of Excess      Aggregate Contributions |
|--------|-----|-----------------------------------------------------|

|   | (A) | Determination of Income or      Loss – Excess aggregate contributions shall be adjusted for any      income or loss.  The income or loss allocable to excess      aggregate contributions allocated to each participant is the sum      of:  (i) the income or loss allocable to the participant's      employee nondeductible contribution account, employer matching      contribution account (if any, and if all amounts therein are not used in      the ADP test) and, if applicable, qualified nonelective contribution      account and elective deferral account(s) for the plan year multiplied by a      fraction, the numerator of which is such participant's excess aggregate      contributions for the year and the denominator is the participant's      account balance(s) attributable to contribution percentage amounts without      regard to any income or loss occurring during such plan year; and      (ii) effective for plan years beginning on or after      January 1, 2006, and to the extent the excess contributions are      or will be credited with gain or loss as of an accounting date within the      gap period (i.e., the period after the close of the plan year and prior to      the distribution), 10% of the amount determined under (i) multiplied by      the number of whole calendar months between the end of the plan year and      the date of distribution, counting the month of distribution if      distribution occurs after the 15th of such  month. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | Copyright © 2006 by      Conrad Siegel      Actuaries | 46 |
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|   | (B) | Forfeitures of Excess Aggregate      Contributions – Forfeitures of excess aggregate matching      contributions may either be reallocated to the accounts of non-highly      compensated employees or applied to reduce employer contributions, as      provided in Section 3.6(e). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (C) | Accounting for Excess Aggregate      Contributions – Excess aggregate contributions allocated to a      participant shall be forfeited, if forfeitable or distributed on a      pro-rata basis from the participant's employee nondeductible contribution      account and employer matching contribution account (and, if applicable,      the participant's qualified nonelective contribution account or elective      deferral account(s), or both). |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (D) | Excess Aggregate      Contributions shall mean, with respect to any plan year, the excess      of:  (i) The aggregate contribution percentage amounts      taken into account in computing the numerator of the contribution      percentage actually made on behalf of highly compensated employees for      such plan year, over (ii) The maximum contribution percentage amounts      permitted by the ACP test (determined by hypothetically reducing      contributions made on behalf of highly compensated employees in order of      their contribution percentages beginning with the highest of such      percentages). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Required Forfeitures –      Any employer matching contribution attributable to an excess elective      deferral determined pursuant to Section 5.5(a) or an excess      contribution determined pursuant to Section 5.5(b)(2) shall be      forfeited.  Any nonvested excess aggregate contribution      determined pursuant to Section 5.5(c)(2) shall also be      forfeited. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Top-Heavy      Requirements |
|--|-----|-----------------------------|

|  | (e) | Restrictions on Payment of      Certain Accounts |
|--|-----|--------------------------------------------------|

|   | (1) | Such      account balances may also be distributedupon: |
|--------|-----|---------------------------------------------------------|

|   | (A) | Termination      of the plan without the employer maintaining or establishing another      defined contribution plan (other than an employee stock ownership plan (as      defined in Code section 4975(e)(7) or 409), a simplified      employee pension plan (as defined in Code section 408(k)), a SIMPLE      IRA plan (as defined in Code section 408(p)), a plan or contract      described in Code section 403(b) or a plan described in Code      section 457(b) or (f)) at any time during the period beginning      on the date of plan termination and ending 12 months after all assets      have been distributed from the plan.  Such a distribution must      be made in a lump sum or through the purchase of an annuity contract that      shall be owned by the participant (if an annuity payment option is      otherwise available underSection 4.3(b)). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | The      attainment of age 591⁄2 in the case of a profit sharing      plan. |
|--------|-----|-------------------------------------------------------------------------------------|

|   | (C) | The      hardship of the participant as described in      Section 4.4(a). |
|--------|-----|--------------------------------------------------------------------------------|

|   | (2) | For      plan years beginning before 2002, such account balances could also be      distributed upon: |
|--------|-----|-------------------------------------------------------------------------------------------------------|

|   | (A) | The      disposition by a corporation to an unrelated corporation of substantially      all of the assets (within the meaning of Code section 409(d)(2)) used      in a trade or business of such corporation if such corporation continues      to maintain this plan after the disposition, but only with respect to      employees who continue employment with the corporation acquiring such      assets.  Such a distribution must be made in a lump      sum. |
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|   | (B) | The      disposition by a corporation to an unrelated entity of such corporation's      interest in a subsidiary (within the meaning of Code      section 409(d)(3)) if such corporation continues to maintain this      plan, but only with respect to employees who continue employment with such      subsidiary.  Such a distribution must be made in a lump      sum. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (f) | Safe Harbor Alternative      Compliance |
|--------|-----|-----------------------------------------|

|   | (1) | If      the plan so provides in Section 3.4(a) or Section 3.6 that the      safe harbor requirements will be met, the provisions of this      Section 5.5(f) shall apply for the plan year as provided in such      Sections and any provisions relating to the ADP test described in      Section 5.5(b) or the ACP test described in Section 5.5(c) shall      not apply.  To the extent that any other provision of the plan      is inconsistent with the provisions of this Section 5.5(f), the      provisions of this Section 5.5(f) shall govern when      Section 3.4(a) or Section 3.6 so  provide. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | ADP Test Safe Harbor      Contributions – The plan may provide in Section 3.4(a) that      the ADP test safe harbor requirements shall be satisfied by the employer      making a safe harbor employer matching contribution as provided under      Section 3.6 (or as a separate safe harbor employer matching      contribution as provided under Section 3.6A) or by the employer      making a safe harbor nonelective contribution under Section 3.3 of at      least 3% of the employee's compensation or under another defined      contribution plan sponsored by the employer.  In any case, the      notice described in Section 5.5(f)(4) shall be given.  The      participant's accrued benefit derived from ADP test safe harbor      contributions shall be nonforfeitable and may not be distributed earlier      than provided in Section 5.5(e), regardless of the form of the      contribution. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | ACP Test Safe Harbor      Requirements – The plan may provide in Section 3.6 that the      ACP test safe harbor requirements shall be satisfied by the employer      making a safe harbor nonelective contribution under Section 3.3 of at      least 3% of the employee's compensation or by the employer making a      matching contribution on behalf of each eligible employee that      either: |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (A) | is      equal to 100% of the elective contributions of the employee to the extent      such elective contributions do not exceed 3% of the employee's      compensation, plus 50% of the elective contributions of the employee to      the extent that such elective contributions exceed 3% but do not exceed 5%      of the employee's compensation; or |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | does      not increase as an employee's rate of elective contributions increase and      the aggregate amount of which shall be at least equal to the aggregate      amount of matching contributions which would be made if matching      contributions were made on the basis of the percentages described in      Section 5.5(f)(3)(A). |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Safe Harbor Notice – If      the employer elects to satisfy the safe harbor requirements of this      Section 5.5(f), the plan administrator shall provide to each employee      eligible to participate in the plan, no less than 30 days and no more      than 90 days prior to any plan year (or his entry date in the case of      a new participant), written notice of the employee's rights and      obligations under the plan that is sufficiently accurate and comprehensive      to apprise the employee of such rights and obligations.  If an      employee becomes eligible to participate after the 90th day before the      beginning of the plan year and does not receive the notice for that      reason, the notice must be provided no more than 90 days before the      employee becomes eligible but not later than the date the employee becomes      eligible. |
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|   | (A) | Contents of the Notice –      Such notice shall be written in a manner calculated to be understood by      the average employee eligible to participate hereunder.  The      notice shall accurately describe:  (i) the safe harbor      matching or nonelective contribution formula used under the plan      (including a description of the levels of matching contributions, if any,      available under the plan); (ii) any other contributions under the      plan (including the potential for discretionary matching contributions)      and the conditions under which such contributions are made; (iii) the      plan to which safe harbor contributions will be made if such contributions      will be made to another plan; (iv) the type and amount of      compensation that may be deferred under the plan; (v) how to make      cash or deferred elections, including any administrative requirements that      apply to such elections; (vi) the periods available under the plan      for making cash or deferred elections; and (vii) withdrawal and      vesting provisions applicable to contributions under the      plan.  If eligible employees have been provided with the current      summary plan description, the written notice may instead cross-reference      the relevant portion with respect to items (ii), (iii),      and (iv); however, such notice must also provide the telephone      numbers, addresses and, if applicable, electronic addresses, of the      individuals or offices from whom employees can obtain additional      information about the plan. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (B) | Alternative Timing of Amendment      and Notice for Safe Harbor Nonelective Contribution – If the      employer determines that it may choose during a plan year to satisfy the      ADP test safe harbor requirements by providing a safe harbor nonelective      contribution, the plan administrator shall provide a written notice to      eligible employees before the beginning of the plan year that (i) the      plan may be amended during the plan year to provide that the employer will      make a safe harbor nonelective contribution of at least 3% to the plan for      the plan year and (ii) if the plan is so amended, a supplemental      notice will be given to eligible employees 30 days prior to the last      day of the plan year informing them of such an amendment.  If      the employer elects during the plan year to satisfy the ADP test safe      harbor requirements by providing a safe harbor nonelective contribution,      the amendment shall be adopted not later than 30 days before the last      day of the plan year.  The supplemental notice shall be      distributed no later than 30 days prior to the last day of the plan      year and shall state that a 3% safe harbor nonelective contribution will      be made for the plan year. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Fiduciary Standards – A      fiduciary shall discharge his duties with respect to a plan solely in the      interest of the participants and beneficiaries and  – |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Allocation of Fiduciary      Responsibility |
|--|-----|---------------------------------------------|

|   | (1) | It      is intended to allocate to each fiduciary, either named or otherwise, the      individual responsibility for the prudent execution of the functions      assigned to him.  None of the allocated responsibilities or any      other responsibilities shall be shared by two or more fiduciaries unless      specifically provided for in theplan. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | When      one fiduciary is required to follow the directions of another fiduciary,      the two fiduciaries shall not be deemed to share such      responsibility.  Instead, the responsibility of the fiduciary      giving the directions shall be deemed to be his sole responsibility and      the responsibility of the fiduciary receiving directions shall be to      follow those directions insofar as such instructions on their face are      proper under applicable law. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Any      person or group of persons may serve in more than one fiduciary capacity      with respect to this plan. |
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|   | (4) | A      fiduciary under this plan may employ one or more persons, including      independent accountants, attorneys and actuaries to render advice with      regard to any responsibility such fiduciary has under the      plan. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Indemnification by      Employer – Unless resulting from the gross negligence, willful      misconduct or lack of good faith on the part of a fiduciary who is an      officer or employee of the employer, the employer shall indemnify and save      harmless such fiduciary from, against, for and in respect of any and all      damages, losses, obligations, liabilities, liens, deficiencies, costs and      expenses, including without limitation, reasonable attorney's fees and      other costs and expenses incident to any suit, action, investigation,      claim or proceedings suffered in connection with his acting as a fiduciary      under the plan. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Named Fiduciary – The      person or persons named by the employer as having fiduciary responsibility      for the management and control of plan assets shall be known as the “named      fiduciary” hereunder.  Such responsibility shall include the      appointment of the plan administrator (Section 6.2(a)) and the      investment manager (Section 6.4(b)) and the deciding of benefit      appeals (Section 6.3).  The employer shall retain the      authority to appoint the trustee  (Section 6.4(a)). |
|--|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Appointment of Plan      Administrator |
|--|-----|----------------------------------------|

|  | (b) | Duties and Powers of Plan      Administrator |
|--|-----|----------------------------------------------|

|   | (1) | To      determine in a nondiscriminatory manner all questions relating to the      eligibility of employees to becomeparticipants. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | To      determine in a nondiscriminatory manner eligibility for benefits and to      determine and certify the amount and kind of benefits payable to      participants. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | To      authorize all disbursements from thefund. |
|--------|-----|---------------------------------------------------|

|   | (4) | To      appoint or employ any independent person to perform necessary plan      functions and to assist in the fulfillment of administrative      responsibilities as he deems advisable, including the retention of a third      party administrator, custodian, auditor, accountant, actuary, or      attorney. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | When      appropriate, to select an insurance company and annuity contracts that, in      his opinion, will best carry out the purposes of the  plan. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (6) | To      construe and interpret any ambiguities in the plan and to make, publish,      interpret, alter, amend or revoke rules for the regulation of the plan      that are consistent with the terms of the plan and with    ERISA. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (7) | To      prepare and distribute, in such manner as determined to be appropriate,      information explaining the plan. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------|

|  | (c) | Allocation of Fiduciary      Responsibility Within Plan Administrative  Committee |
|--|-----|-----------------------------------------------------------------------------------|

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|  | (d) | Miscellaneous      Provisions |
|--|-----|-------------------------------|

|   | (1) | Plan Administrative Committee      Actions – The actions of such committee shall be determined by the      vote or other affirmative expression of a majority of its      members.  Either the chairperson or the secretary may execute      any certificate or other written direction on behalf of the      committee.  A member of the committee who is a participant shall      not vote on any question relating specifically to himself.  If      the remaining members of the committee, by majority vote thereof, are      unable to come to a determination of any such question, the named      fiduciary shall appoint a substitute member who shall act as a member of      the committee for the special vote. |
|--------|-----|-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Expenses – The plan      administrator shall serve without compensation for service as      such.  All reasonable expenses of the plan administrator shall      be paid by the employer or from thefund. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | Examination of Records –      The plan administrator shall make available to any participant for      examination during business hours such of the plan records as pertain only      to the participant involved. |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (4) | Information to the Plan      Administrator – To enable the plan administrator to perform the      administrative functions, the employer shall supply full and timely      information to the plan administrator on all participants as the plan      administrator may require. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Notification of Claim      Determination – The plan administrator shall notify each      participant in writing of his determination of benefits.  If the      plan administrator denies any benefit, such written denial shall      include: |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | The      specific reasons for denial; |
|--------|--------|---------------------------------------|

|   | · | Reference      to provisions on which the denial isbased; |
|--------|--------|-----------------------------------------------------------|

|   | · | A      description of and reason for any additional information needed to process      the claim; and |
|--------|--------|-------------------------------------------------------------------------------------------------------|

|   | · | A      description of the Plan’s review procedures and the time limits applicable      to such procedures, including a statement of the claimant’s right to bring      a civil action under ERISA section 502(a) following an adverse      benefit determination on review. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

| (b) | Appeal – The participant      or his duly authorized representativemay: |
|-----|-------------------------------------------------------------------------------|

|   | · | Make      a written request for a review of the participant's case by the named      fiduciary; |
|--------|--------|-------------------------------------------------------------------------------------------------|

|   | · | Review      upon request and free of charge, have reasonable access to, and have      copies of, all documents, records, and other information relevant to the      claimant's claim for benefits; |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Submit      written issues, comments, documents, records, and other information      relating to the claim for benefits, without regard to whether such      information was submitted or considered in the initial benefit      determination. |
|--------|--------|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | · | Was      relied upon in making the benefitdetermination; |
|--------|--------|----------------------------------------------------------|

|   | · | Was      submitted, considered, or generated in the course of making the benefit      determination, without regard to whether such document, record, or other      information was relied upon in making the benefit determination;      or |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | · | Demonstrates      compliance with the administrative processes and safeguards required by      law in making the benefitdetermination. |
|--------|--------|----------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Appeal      Procedure |
|--|-----|-----------------------|

|   | (1) | Except      as provided in Section 6.3(c)(2), the named fiduciary must render a      decision no later than 60 days after receiving the written request      for review, unless circumstances make it impossible to do so; but in no      event shall the decision be rendered later than 120 days after the      request for review is received.  If the named fiduciary      determines that an extension of time for processing is required, written      notice of the extension shall be furnished to the claimant by the plan      administrator prior to the termination of the initial 60-day      period.  The extension notice shall indicate the special      circumstances requiring an extension of time and the date by which the      plan expects to render the determination on  review. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | If      the named fiduciary is a committee or board of trustees that holds      regularly scheduled meetings at least quarterly, Section 6.3(c)(1)      shall not apply.  The named fiduciary shall instead make a      benefit determination no later than the date of the meeting of the      committee or board that immediately follows the plan's receipt of a      request for review, unless the request for review is filed within      30 days preceding the date of such meeting.  In such case,      a benefit determination may be made by no later than the date of the      second meeting following the plan's receipt of the request for      review.  If special circumstances require a further extension of      time for processing, a benefit determination shall be rendered not later      than the third meeting of the committee or board following the plan's      receipt of the request for review.  If such an extension of time      for review is required because of special circumstances, the plan      administrator shall provide the claimant with written notice of the      extension, describing the special circumstances and the date as of which      the benefit determination will be made, prior to the commencement of the      extension.  The plan administrator shall notify the claimant of      the benefit determination as soon as possible, but not later than      5 days after the benefit determination is  made. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (3) | The      review shall take into account all comments, documents, records, and other      information submitted by the claimant relating to the claim, without      regard to whether such information was submitted or considered in the      initial benefit determination.  If the claim is denied upon      review, the written notice of denial shall include the items listed in      Section 6.3(a) and the statement required by Regulation      section 2560.503-1(j)(5)(iii) regarding the possible availability of      alternative dispute resolutionoptions. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (d) | Limitation on Time Period for      Litigation of a Benefit Claim – Following receipt of the written      rendering of the named fiduciary's decision under Section 6.3(c), the      participant shall have 365 days in which to file suit in the      appropriate court.  Thereafter, the right to contest the      decision shall be waived. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | Appointment of      Trustee |
|--|-----|-----------------------------|

|  | (b) | Appointment of Investment      Manager |
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|  | (c) | Funding      Policy |
|--|-----|---------------------|

|  | (d) | Valuation of the      Fund |
|--|-----|----------------------------|

|  | (e) | Expenses |
|--|-----|----------|

|  | (a) | No      amendment shall increase the duties or liabilities of the plan      administrator, the trustee, or other fiduciary without their respective      written consent. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | No      amendments shall have the effect of vesting in the employer any interest      in or control over any contracts issued pursuant hereto or any other      property in the fund. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | No      amendment to the plan shall be effective to the extent that it has the      effect of decreasing a participant's accrued      benefit.  Notwithstanding the preceding sentence, a      participant's account balance may be reduced to the extent permitted under      Code section 412(c)(8).  For purposes of this paragraph, a      plan amendment that has the effect of decreasing a participant's account      balance, with respect to benefits attributable to service before the      amendment shall be treated as reducing an accrued      benefit.  Furthermore, if the vesting schedule of a plan is      amended, in the case of an employee who is a participant as of the later      of the date such amendment is adopted or the date it becomes effective,      the nonforfeitable percentage (determined as of such date) of such      employee's right to his employer-derived accrued benefit will not be less      than his percentage computed under the plan without regard to such      amendment. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (d) | No      amendment to the plan shall be effective to eliminate or restrict an      optional form of benefit.  The preceding sentence shall not      apply to a plan amendment that eliminates or restricts the ability of a      participant to receive payment of his or her account balance under a      particular optional form of benefit if the amendment provides a single-sum      distribution form that is otherwise identical to the optional form of      benefit being eliminated or restricted.  For this purpose, a      single-sum distribution form is otherwise identical only if the single-sum      distribution form is identical in all respects to the eliminated or      restricted optional form of benefit (or would be identical except that it      provides greater rights to the participant) except with respect to the      timing of payments aftercommencement. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (e) | No      amendment to the vesting schedule adopted by the employer hereunder shall      deprive a participant of his vested portion of his employer contribution      accounts to the date of such amendment.  If the plan's vesting      schedule is amended, or the plan is amended in any way that directly or      indirectly affects the computation of the participant's nonforfeitable      percentage or if the plan is deemed amended by an automatic change to or      from a top-heavy vesting schedule, each participant with at least      3 years of service with the employer may elect, within a reasonable      period after the adoption of the amendment or change, to have the      nonforfeitable percentage computed under the plan without regard to such      amendment or change.  For participants who do not have at least      one hour of service in any plan year beginning after      December 31, 1988, "5 years of service" shall be      substituted for "3 years of service" in the preceding      sentence.  The period during which the election may be made      shall commence with the date the amendment is adopted or deemed to be made      and shall end on the latest of: |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (1) | 60 days      after the amendment is adopted; |
|--------|-----|---------------------------------------------------|

|   | (2) | 60 days      after the amendment becomes effective;or |
|--------|-----|------------------------------------------------------------|

|   | (3) | 60 days      after the participant is issued written notice of the amendment by the      employer or plan administrator. |
|--------|-----|-------------------------------------------------------------------------------------------------------------------------------|

|  | (a) | When Plan Terminates –      This plan shall terminate upon the happening of any of the following      events:  legal adjudication of the employer as bankrupt; a      general assignment by the employer to or for the benefit of its creditors;      the legal dissolution of the employer; or termination of the plan by the      employer. |
|--|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | Allocation of Assets –      Upon termination, partial termination, or complete discontinuance of      employer contributions, the account balance(s) of each affected      participant who is an active participant or who is not an active      participant but has neither received a complete distribution of his vested      accrued benefit nor incurred five one-year breaks in service shall be 100%      vested and nonforfeitable.  The amount of the fund assets shall      be allocated to each participant, subject to provisions for expenses of      administration of the liquidation, in the ratio that such participant's      account(s) bears to all accounts.  If a participant under this      plan has terminated his employment at any time after the first day of the      plan year in which the employer made his final contribution to the plan,      and if any portion of any account of such terminated participant was      forfeited and reallocated to the remaining participants, such forfeiture      shall be reversed and the forfeited amount shall be credited to the      account of such terminatedparticipant. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (a) | Any      contribution made by the employer because of a mistake of fact must be      returned to the employer within one year of the    contribution. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (b) | In      the event the deduction of a contribution made by the employer is      disallowed under Code section 404, such contribution (to the extent      disallowed) must be returned to the employer within one year of the      disallowance of the deduction. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | If      the Commissioner of Internal Revenue determines that the plan is not      initially qualified under the Internal Revenue Code, any contribution made      incident to that initial qualification by the employer must be returned to      the employer within one year after the date the initial qualification is      denied, but only if the application for the qualification is made by the      time prescribed by law for filing the employer's return for the taxable      year in which the plan is adopted, or such later date as the Secretary of      the Treasury may prescribe. |
|--|-----|-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (4) | If      a participant elects to make employee nondeductible contributions or      elective deferrals that together with any contribution the employer is      obligated to make under the terms of this plan (including pursuant to any      published discretionary contribution) would otherwise cause the annual      additions for the limitation year to exceed the maximum permissible      amount, the contribution election of the participant shall be limited      before any employer contribution is reduced so that the annual additions      for the limitation year will equal the maximum permissible      amount. |
|--------|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (5) | If      an allocation date of this plan coincides with an allocation date of      another plan and the employee or employer contribution that would      otherwise be contributed or allocated to a participant's account under the      plans would cause the annual additions for the limitation year to exceed      the maximum permissible amount, Section 3.1(c) shall control which      contribution or allocation will be reduced so that the annual additions      for the limitation year will equal the maximum permissible      amount. |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (c) | Limitations and      Conditions – Notwithstanding the allocation procedures set forth in      this Article, the allocations otherwise contributable to participants'      accounts under this plan shall be limited or reduced as provided in      Section 5.1. |
|--|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (6) | Determination of Income or      Loss |
|--------|-----|--------------------------------------|

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|  | (c) | Exclusive Benefit – In      compliance with the exclusive benefit requirements of Code      section 401(a), the sponsorship of this plan may not be transferred      to an unrelated entity if the transfer is not in connection with a      transfer of business assets or operations from the employer to such      entity. |
|--|-----|------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|   | (2) | Eligible Retirement Plan      – An eligible retirement plan is an individual retirement account      described in Code section 408(a), an individual retirement annuity      described in Code section 408(b), an annuity plan described in Code      section 403(a), or a qualified plan described in Code      section 401(a), that accepts the distributee's eligible rollover      distribution.  Effective for distributions made on or after      January 1, 2002, an eligible retirement plan shall also mean an      annuity contract described in Code section 403(b) or an eligible plan      under Code section 457(b) that is maintained by a state, political      subdivision of a state, or any agency or instrumentality of a state or      political subdivision of a state and that agrees to separately account for      amounts transferred into such plan from this  plan. |
|--------|-----|---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|   | (3) | Distributee – A      distributee includes an employee or former employee.  In      addition, the employee's or former employee's surviving spouse and the      employee's or former employee's spouse or former spouse who is the      alternate payee under a qualified domestic relations order, as defined in      Code section 414(p), are distributees with regard to the interest of      the spouse or former spouse.  Effective for death benefit      distributions made on or after January 1, 2007, a distributee      shall include a nonspouse beneficiary but only with respect to a direct      transfer to an inherited individual retirement account or annuity that is      established on his behalf and that will be treated as an inherited      individual retirement account or annuity pursuant to the provisions of      Code section 402(c)(11). |
|--------|-----|--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

|  | (e) | Payment Election      Procedures |
|--|-----|----------------------------------|

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|   | (2) | Compensation – A      participant's earned income and any earnings reportable as W-2 wages      for federal income tax withholding purposes that are paid by the      employer.  W-2 wages means wages as defined in Code      section 3401(a) but determined without regard to any rules that limit      the remuneration included in wages based on the nature or location of the      employment or the services performed (such as the exception for      agricultural labor in Code  section 3401(a)(2)). |
|--------|-----|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|

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|  | (a) | Restrictions on Immediate      Distributions – If the value of a participant's vested account      balance derived from employer and employee contributions(1) in plan      years beginning before January 1, 1998, exceeded $3,500 or      (2) in plan years beginning after January 1, 1997, exceeds      $5,000 and the account balance is immediately distributable, the      participant (or where the participant has died, the participant's spouse)      must consent to any distribution of such account      balance.  Effective for distributions made on or after March 22,      1999, for the purpose of determining the value of a participant's vested      account balance, prior distributions shall be disregarded if distributions      have not commenced under an optional form of payment described in Section      4.3.  The consent of the participant (or the participant's      surviving spouse) shall be obtained in writing within the 180-day period      ending on the annuity starting date.  The annuity starting date      is the first day of the first period for which an amount is paid in any      form.  The plan administrator shall notify the participant (or      the participant's surviving spouse) of the right to defer any distribution      until the participant's account balance is no longer immediately      distributable.  Such notification shall include a general      description of the material features (and an explanation of the relative      values) of the optional forms of benefit available under the plan in a      manner that would satisfy the notice requirements of Code      section 417(a)(3), and shall be provided no less than 30 days      and no more than 180 days prior to the annuity starting      date.  However, distribution may commence less than 30 days      after the notice described in the preceding sentence is given, provided      the distribution is one to which Code sections 401(a)(11)      and 417 do not apply, the plan administrator clearly informs the      participant that the participant has a right to a period of at least      30 days after receiving the notice to consider the decision of      whether or not to elect a distribution (and, if applicable, a particular      distribution option), and the participant, after receiving the notice,      affirmatively elects a distribution.  Effective for notices      issued on or after January 1, 2007, the written explanation      shall include a description of the consequences of failing to defer      receipt of the distribution. |
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|  | (b) | Safe Harbor Rules – This      Section 5.2(b) shall apply to a participant in this profit sharing      plan, and to any distribution, made on or after the first day of the first      plan year beginning after December 31, 1988, from or under a      separate account attributable solely to accumulated deductible employee      contributions, as defined in Code section 72(o)(5)(B), and maintained      on behalf of a participant in a money purchase pension plan, (including a      target benefit plan).  This plan satisfies and shall continue to      satisfy the following conditions:  (1) the participant      cannot elect payments in the form of a life annuity; and (2) on the      death of a participant, the participant's vested account balance will be      paid to the participant's surviving spouse, but if there is no surviving      spouse, or if the surviving spouse has consented in a manner conforming to      a qualified election, then to the participant's designated      beneficiary.  The surviving spouse may elect to have      distribution of the vested account balance commence within the 180-day      period following the date of the participant's death.  The      account balance shall be adjusted for gains or losses occurring after the      participant's death in accordance with the provisions of the plan      governing the adjustment of account balances for other types of      distributions. |
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|  | (e) | Definitions (Code Section 416      Requirements) |
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|   | (3) | Top-Heavy      Ratio |
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|   | (A) | If      the employer maintains one or more defined contribution plans (including      any Simplified Employee Pension Plan) and the employer has not maintained      any defined benefit plan that during the five-year period ending on the      determination date(s) has or has had accrued benefits, the top-heavy ratio      for this plan alone or for the required or permissive aggregation group as      appropriate is a fraction, the numerator of which is the sum of the      account balances of all key employees as of the determination date(s)      including any part of any account balance distributed in the one-year      period ending on the determination date(s) (five-year period ending on the      determination date in the case of a distribution made for a reason other      than severance from employment, death or disability and in determining      whether the plan is top-heavy for plan years beginning before      January 1, 2002), and the denominator of which is the sum of all      account balances including any part of any account balance distributed in      the one-year period ending on the determination date(s) (five-year period      ending on the determination date in the case of a distribution made for a      reason other than severance from employment, death or disability and in      determining whether the plan is top-heavy for plan years beginning before      January 1, 2002), both computed in accordance with Code      section 416 and the regulations thereunder.  Both the      numerator and denominator of the top-heavy ratio are increased to reflect      any contribution not actually made as of the determination date, but which      is required to be taken into account on that date under Code      section 416 and the regulationsthereunder. |
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|   | (B) | If      the employer maintains one or more defined contribution plans (including      any Simplified Employee Pension Plan) and the employer maintains or has      maintained one or more defined benefit plans that during the five-year      period ending on the determination date(s) has or has had any accrued      benefits, the top-heavy ratio for any required or permissive aggregation      group as appropriate is a fraction, the numerator of which is the sum of      account balances under the aggregated defined contribution plan or plans      for all key employees, determined in accordance with (A) above, and      the present value of accrued benefits under the aggregated defined benefit      plan or plans for all key employees as of the determination date(s), and      the denominator of which is the sum of the account balances under the      aggregated defined contribution plan or plans for all participants,      determined in accordance with (A) above, and the present value of      accrued benefits under the defined benefit plan or plans for all      participants as of the determination date(s), all determined in accordance      with Code section 416 and the regulations thereunder.  The      accrued benefits under a defined benefit plan in both the numerator and      denominator of the top-heavy ratio are increased for any distribution of      an accrued benefit made in the one-year period ending on the determination      date (five-year period in determining whether the plan is top-heavy for      plan years beginning before  January 1, 2002). |
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|   | (6) | Determination of Income or      Loss |
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|   | (A) | Determination of Income or      Loss – Excess contributions shall be adjusted for any income or      loss.  The income or loss allocable to excess contributions      allocated to each participant is the sum of:  (i) the      income or loss allocable to the participant's elective deferral account(s)      (and, if applicable, the qualified nonelective contribution account or the      qualified employer matching contribution account or both) for the plan      year multiplied by a fraction, the numerator of which is such      participant's excess contributions for the year and the denominator is the      participant's account balance(s) attributable to elective deferrals (and      qualified nonelective contributions or qualified matching contributions,      or both, if any of such contributions are included in the ADP test)      without regard to any income or loss occurring during such plan year; and      (ii) effective solely for the plan year beginning on or after      January 1, 2006 and the plan year beginning on or after      January 1, 2007, and to the extent the excess contributions are      or will be credited with gain or loss as of an accounting date within the      gap period (i.e., the period after the close of the plan year and prior to      the distribution), 10% of the amount determined under (i) multiplied by      the number of whole calendar months between the end of the plan year and      the date of distribution, counting the month of distribution if      distribution occurs after the 15th of such  month. |
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|   | (A) | Determination of Income or      Loss – Excess aggregate contributions shall be adjusted for any      income or loss.  The income or loss allocable to excess      aggregate contributions allocated to each participant is the sum      of:  (i) the income or loss allocable to the participant's      employee nondeductible contribution account, employer matching      contribution account (if any, and if all amounts therein are not used in      the ADP test) and, if applicable, qualified nonelective contribution      account and elective deferral account(s) for the plan year multiplied by a      fraction, the numerator of which is such participant's excess aggregate      contributions for the year and the denominator is the participant's      account balance(s) attributable to contribution percentage amounts without      regard to any income or loss occurring during such plan year; and      (ii) effective solely for the plan year beginning on or after      January 1, 2006 and the plan year beginning on or after      January 1, 2007, and to the extent the excess contributions are      or will be credited with gain or loss as of an accounting date within the      gap period (i.e., the period after the close of the plan year and prior to      the distribution), 10% of the amount determined under (i) multiplied by      the number of whole calendar months between the end of the plan year and      the date of distribution, counting the month of distribution if      distribution occurs after the 15th of such  month. |
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