Document:

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                                  EXHIBIT 4(a)

                 PROTOTYPE CASH OR DEFERRED PROFIT-SHARING PLAN
                           AND TRUST/CUSTODIAL ACCOUNT

                                  SPONSORED BY

                        UNITED NATIONAL BANK & TRUST CO.

                             BASIC PLAN DOCUMENT #04

     FEBRUARY 1993

COPYRIGHT 1993  MCKAY HOCHMAN CO., INC.

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THIS DOCUMENT IS COPYRIGHTED UNDER THE LAWS OF THE UNITED STATES. USE,
DUPLICATION OR REPRODUCTION, INCLUDING THE USE OF ELECTRONIC MEANS, IS
PROHIBITED BY LAW WITHOUT THE EXPRESS CONSENT OF THE AUTHOR.

                                TABLE OF CONTENTS
                                -----------------

PARAGRAPH                                                           PAGE
---------                                                           ----

                                    ARTICLE I
                                   DEFINITIONS

    1.1               Actual Deferral Percentage                       1
    1.2               Adoption Agreement                               1
    1.3               Aggregate Limit                                  1
    1.4               Annual Additions                                 2
    1.5               Annuity Starting Date                            2
    1.6               Applicable Calendar Year                         2
    1.7               Applicable Life Expectancy                       2
    1.8               Average Contribution Percentage (ACP)            2
    1.9               Average Deferral Percentage (ADP)                2
    1.10              Break In Service                                 2
    1.11              Code                                             2
    1.12              Compensation                                     3
    1.13              Contribution Percentage                          4
    1.14              Custodian                                        5
    1.15              Defined Benefit Plan                             5
    1.16              Defined Benefit (Plan) Fraction                  5
    1.17              Defined Contribution Dollar Limitation           5
    1.18              Defined Contribution Plan                        5
    1.19              Defined Contribution (Plan) Fraction             5
    1.20              Designated Beneficiary                           6
    1.21              Disability                                       6
    1.22              Distribution Calendar Year                       6
    1.23              Early Retirement Age                             6
    1.24              Earned Income                                    6
    1.25              Effective Date                                   6
    1.26              Election Period                                  6
    1.27              Elective Deferral                                6
    1.28              Eligible Participant                             6
    1.29              Employee                                         7
    1.30              Employer                                         7
    1.31              Entry Date                                       7
    1.32              Excess Aggregate Contributions                   7
    1.33              Excess Amount                                    7
    1.34              Excess Contribution                              7
    1.35              Excess Elective Deferrals                        7
    1.36              Family Member                                    8
    1.37              First Distribution Calendar Year                 8
    1.38              Fund                                             8
    1.39              Hardship                                         8
    1.40              Highest Average Compensation                     8

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    1.41              Highly Compensated Employee                      8
    1.42              Hour Of Service                                  9
    1.43              Key Employee                                     9
    1.44              Leased Employee                                  10
    1.45              Limitation Year                                  10
    1.47              Matching Contribution                            10
    1.48              Maximum Permissible Amount                       10
    1.49              Net Profit                                       10
    1.50              Normal Retirement Age                            10
    1.51              Owner-Employee                                   10
    1.52              Paired Plans                                     10
    1.53              Participant                                      10
    1.54              Participant's Benefit                            10
    1.55              Permissive Aggregation Group                     11
    1.56              Plan                                             11
    1.57              Plan Administrator                               11
    1.58              Plan Year                                        11
    1.59              Present Value                                    11
    1.60              Projected Annual Benefit                         11
    1.61              Qualified Deferred Compensation Plan             11
    1.62              Qualified Domestic Relations Order               11
    1.63              Qualified Early Retirement Age                   11
    1.64              Qualified Joint And Survivor Annuity             12
    1.65              Qualified Matching Contribution                  12
    1.66              Qualified Non-Elective Contributions             12
    1.67              Qualified Voluntary Contribution                 12
    1.68              Required Aggregation Group                       12
    1.69              Required Beginning Date                          12
    1.70              Rollover Contribution                            12
    1.71              Salary Savings Agreement                         12
    1.72              Self-Employed Individual                         13
    1.73              Service                                          13
    1.74              Shareholder Employee                             13
    1.75              Simplified Employee Pension Plan                 13
    1.76              Sponsor                                          13
    1.77              Spouse (Surviving Spouse)                        13
    1.78              Super Top-Heavy Plan                             13
    1.79              Taxable Wage Base                                13
    1.80              Top-Heavy Determination Date                     13
    1.81              Top-Heavy Plan                                   14
    1.82              Top-Heavy Ratio                                  13
    1.83              Top-Paid Group                                   15
    1.84              Transfer Contribution                            15
    1.85              Trustee                                          15
    1.86              Valuation Date                                   15
    1.87              Vested Account Balance                           15
    1.88              Voluntary Contribution                           15
    1.89              Welfare Benefit Fund                             15
    1.90              Year Of Service                                  15

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                                   ARTICLE II
                            ELIGIBILITY REQUIREMENTS

    2.1               Participation                                    16
    2.2               Change In Classification Of Employment           16
    2.3               Computation Period                               16
    2.4               Employment Rights                                16
    2.5               Service With Controlled Groups                   16
    2.6               Owner-Employees                                  16
    2.7               Leased Employees                                 17
    2.8               Thrift Plans                                     17

                                   ARTICLE III
                             EMPLOYER CONTRIBUTIONS

    3.1               Amount                                           18
    3.2               Expenses And Fees                                18
    3.3               Responsibility For Contributions                 18
    3.4               Return Of Contributions                          18

                                   ARTICLE IV
                             EMPLOYEE CONTRIBUTIONS

    4.1               Voluntary Contributions                          19
    4.2               Qualified Voluntary Contributions                19
    4.3               Rollover Contribution                            19
    4.4               Transfer Contribution                            20
    4.5               Employer Approval Of Transfer Contributions      20
    4.6               Elective Deferrals                               20
    4.7               Required Voluntary Contributions                 20
    4.8               Direct Rollover Of Benefits                      21

                                    ARTICLE V
                              PARTICIPANT ACCOUNTS

    5.1               Separate Accounts                                22
    5.2               Adjustments To Participant Accounts              22
    5.3               Allocating Employer Contributions                23
    5.4               Allocating Investment Earnings And Losses        23
    5.5               Participant Statements                           23

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                                   ARTICLE VI
                      RETIREMENT BENEFITS AND DISTRIBUTIONS

    6.1       Normal Retirement Benefits                               24
    6.2       Early Retirement Benefits                                24
    6.3       Benefits On Termination Of Employment                    24
    6.4       Restrictions On Immediate Distributions                  25
    6.5       Normal Form Of Payment                                   26
    6.6       Commencement Of Benefits                                 26
    6.7       Claims Procedures                                        26
    6.8       In-Service Withdrawals                                   27
    6.9       Hardship Withdrawal                                      28

                                   ARTICLE VII
                            DISTRIBUTION REQUIREMENTS

    7.1       Joint And Survivor Annuity Requirements                  29
    7.2       Minimum Distribution Requirements                        29
    7.3       Limits On Distribution Periods                           29
    7.4       Required Distributions On Or After The Required
               Beginning Date                                          29
    7.5       Required Beginning Date                                  31
    7.6       Transitional Rule                                        32
    7.7       Designation Of Beneficiary For Death Benefit             33
    7.8       Nonexistence Of Beneficiary                              33
    7.9       Distribution Beginning Before Death                      33
    7.10      Distribution Beginning After Death                       33
    7.11      Distribution Of Excess Elective Deferrals                35
    7.12      Distributions Of Excess Contributions                    34
    7.13      Distribution Of Excess Aggregate Contributions           35

                                  ARTICLE VIII
                     JOINT AND SURVIVOR ANNUITY REQUIREMENTS

    8.1       Applicability Of Provisions                              36
    8.2       Payment Of Qualified Joint And Survivor Annuity          36
    8.3       Payment Of Qualified Pre-Retirement Survivor Annuity     36
    8.4       Qualified Election                                       36
    8.5       Notice Requirements For Qualified Joint And Survivor
               Annuity                                                 37
    8.6       Notice Requirements For Qualified Pre- Retirement
               Survivor Annuity                                        37
    8.7       Special Safe-Harbor Exception For Certain
               Profit-Sharing Plans                                    37
    8.8       Transitional Joint And Survivor Annuity Rules            38
    8.9       Automatic Joint And Survivor Annuity And Early
               Survivor Annuity                                        38
    8.10      Annuity Contracts                                        39

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                                   ARTICLE IX
                                     VESTING

    9.1        Employee Contributions                                 40
    9.2        Employer Contributions                                 40
    9.3        Computation Period                                     40
    9.4        Requalification Prior To Five Consecutive One-Year
                Breaks In Service                                     40
    9.5        Requalification After Five Consecutive One-Year
                Breaks In Service                                     40
    9.6        Calculating Vested Interest                            40
    9.7        Forfeitures                                            40
    9.8        Amendment Of Vesting Schedule                          41
    9.9        Service With Controlled Groups                         41

                                    ARTICLE X
                         LIMITATIONS ON ALLOCATIONS AND
                           ANTIDISCRIMINATION TESTING

    10.1       Participation In This Plan Only                        42
    10.2       Disposition Of Excess Annual Additions                 42
    10.3       Participation In This Plan And Another Prototype
                Defined Contribution Plan, Welfare Benefit Fund,
                Or Other Medical Account Maintained By The Employer   43
    10.4       Disposition Of Excess Annual Additions Under Two Plans 43
    10.5       Participation In This Plan And Another Defined
                Contribution Plan Which Is Not A Master Or
                Prototype Plan                                        44
    10.6       Participation In This Plan And A Defined Benefit Plan  44
    10.7       Average Deferral Percentage (ADP) Test                 44
    10.8       Special Rules Relating To Application Of ADP Test      44
    10.9       Recharacterization                                     45
    10.10      Average Contribution Percentage (ACP) Test             45
    10.11      Special Rules Relating To Application Of ACP Test      46

                                   ARTICLE XI
                                 ADMINISTRATION

    11.1       Plan Administrator                                     48
    11.2       Trustee/Custodian                                      48
    11.3       Administrative Fees And Expenses                       49
    11.4       Division Of Duties And Indemnification                 49

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                                   ARTICLE XII
                          TRUST FUND/CUSTODIAL ACCOUNT

    12.1       The Fund                                               51
    12.2       Control Of Plan Assets                                 51
    12.3       Exclusive Benefit Rules                                51
    12.4       Assignment And Alienation Of Benefits                  51
    12.5       Determination Of Qualified Domestic Relations
                Order (QDRO)                                          51

                                  ARTICLE XIII
                                   INVESTMENTS

    13.1       Fiduciary Standards                                    53
    13.2       Funding Arrangement                                    53
    13.3       Investment Alternatives Of The Trustee                 53
    13.4       Investment Alternatives Of The Custodian               54
    13.5       Participant Loans                                      54
    13.6       Insurance Policies                                     55
    13.7       Employer Investment Direction                          56
    13.8       Employee Investment Direction                          57

                                   ARTICLE XIV
                              TOP-HEAVY PROVISIONS

    14.1        Applicability Of Rules                                58
    14.2        Minimum Contribution                                  58
    14.3        Minimum Vesting                                       58
    14.4        Limitations On Allocations                            58

                                   ARTICLE XV
                            AMENDMENT AND TERMINATION

    15.1        Amendment By Sponsor                                  59
    15.2        Amendment By Employer                                 59
    15.3        Termination                                           59
    15.4        Qualification Of Employer's Plan                      59
    15.5        Mergers And Consolidations                            59
    15.6        Resignation And Removal                               60
    15.7        Qualification Of Prototype                            60

                                   ARTICLE XVI
                                  GOVERNING LAW

                                                                      61

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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

                 PROTOTYPE CASH OR DEFERRED PROFIT-SHARING PLAN
                          AND TRUST/CUSTODIAL ACCOUNT

                                  SPONSORED BY

                        UNITED NATIONAL BANK & TRUST CO.

The Sponsor hereby establishes the following Prototype Retirement Plan and
Trust/Custodial Account for use by those of its customers who qualify and wish
to adopt a qualified retirement program. Any Plan and Trust/Custodial Account
established hereunder shall be administered for the exclusive benefit of
Participants and their beneficiaries under the following terms and conditions:

                                    ARTICLE I

                                   DEFINITIONS

1.1 ACTUAL DEFERRAL PERCENTAGE The ratio (expressed as a percentage and
calculated separately for each Participant) of:

     (a)  the amount of Employer contributions [as defined at (c) and (d)]
          actually paid over to the Fund on behalf of such Participant for the
          Plan Year to

     (b)  the Participant's Compensation for such Plan Year.

Compensation will only include amounts for the period during which the Employee
was eligible to participate.

Employer contributions on behalf of any Participant shall include:

     (c)  any Elective Deferrals made pursuant to the Participant's deferral
          election, including Excess Elective Deferrals, but excluding Elective
          Deferrals that are either taken into account in the Contribution
          Percentage test (provided the ADP test is satisfied both with and
          without exclusion of these Elective Deferrals) or are returned as
          excess Annual Additions; and

     (d)  at the election of the Employer, Qualified Non-Elective 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.

1.2 ADOPTION AGREEMENT The document attached to this Plan by which an Employer
elects to establish a qualified retirement plan and trust/custodial account
under the terms of this Prototype Plan and Trust/Custodial Account.

1.3 AGGREGATE LIMIT The sum of:

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     (a)  125 percent of the greater of the ADP of the non-Highly Compensated
          Employees for the Plan Year or the ACP of non-Highly Compensated
          Employees under the Plan subject to Code Section 401(m) for the Plan
          Year beginning with or within the Plan Year of the cash or deferred
          arrangement as described in Code Section 401(k) or Code Section
          402(h)(1)(B), and

     (b)  the lesser of 200% or two percent plus the lesser of such ADP or ACP.

Alternatively, the aggregate limit can be determined by substituting "the lesser
of 200% or 2 percent plus" for "125% of" in (a) above, and substituting "125%
of" for "the lesser of 200% or 2 percent plus" in (b) above.

1.4 ANNUAL ADDITIONS The sum of the following amounts credited to a
Participant's account for the Limitation Year:

     (a)  Employer Contributions,

     (b)  Employee Contributions (under Article IV),

     (c)  forfeitures,

     (d)  amounts allocated after March 31, 1984 to an individual medical
          account, as defined in Code Section 415(l)(2), which is part of a
          pension or annuity plan maintained by the Employer (these amounts are
          treated as Annual Additions to a Defined Contribution Plan though they
          arise under a Defined Benefit Plan), and

     (e)  amounts derived from contributions paid or accrued after 1985, in
          taxable years ending after 1985, which are either attributable to
          post-retirement medical benefits allocated to the account of a Key
          Employee, or to a Welfare Benefit Fund maintained by the Employer, are
          also treated as Annual Additions to a Defined Contribution Plan. For
          purposes of this paragraph, an Employee is a Key Employee if he or she
          meets the requirements of paragraph 1.43 at any time during the Plan
          Year or any preceding Plan Year. Welfare Benefit Fund is defined at
          paragraph 1.89.

Excess amounts applied in a Limitation Year to reduce Employer contributions
will be considered Annual Additions for such Limitation Year, pursuant to the
provisions of Article X.

1.5 ANNUITY STARTING DATE The first day of the first period for which an amount
is paid as an annuity or in any other form.

1.6 APPLICABLE CALENDAR YEAR The First Distribution Calendar Year, and in the
event of the recalculation of life expectancy, such succeeding calendar year. If
payments commence in accordance with paragraph 7.4(e) before the Required
Beginning Date, the Applicable Calendar Year is the year such payments commence.
If distribution is in the form of an immediate annuity purchased after the

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Participant's death with the Participant's remaining interest, the Applicable
Calendar Year is the year of purchase.

1.7 APPLICABLE LIFE EXPECTANCY Used in determining the required minimum
distribution. The life expectancy (or joint and last survivor expectancy)
calculated using the attained age of the Participant (or Designated Beneficiary)
as of the Participant's (or Designated Beneficiary's) birthday in the Applicable
Calendar Year reduced by one for each calendar year which has elapsed since the
date life expectancy was first calculated. If life expectancy is being
recalculated, the Applicable Life Expectancy shall be the life expectancy as so
recalculated. The life expectancy of a non-Spouse Beneficiary may not be
recalculated.

1.8 AVERAGE CONTRIBUTION PERCENTAGE (ACP) The average of the Contribution
Percentages for each Highly Compensated Employee and for each non-Highly
Compensated Employee.

1.9 AVERAGE DEFERRAL PERCENTAGE (ADP) The average of the Actual Deferral
Percentages for each Highly Compensated Employee and for each non-Highly
Compensated Employee.

1.10 BREAK IN SERVICE A 12-consecutive month period during which an Employee
fails to complete more than 500 Hours of Service.

1.11 CODE The Internal Revenue Code of 1986, including any amendments.

1.12 COMPENSATION The Employer may select one of the following three safe-harbor
definitions of Compensation in the Adoption Agreement. Compensation shall only
include amounts earned while a Participant if Plan Year is chosen as the
applicable computation period.

     (a)  Code Section 3401(a) Wages. Compensation is defined as wages within
          the meaning of Code Section 3401(a) for the purposes of Federal income
          tax withholding at the source 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)].

     (b)  Code Section 6041 and 6051 Wages. Compensation is defined as wages as
          defined in Code Section 3401(a) and all other payments of compensation
          to an Employee by the Employer (in the course of the Employer's trade
          or business) for which the Employer is required to furnish the
          employee a written statement under Code Section 6041(d) and
          6051(a)(3). Compensation must be determined without regard to any
          rules under Code Section 3401(a) 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)].

     (c)  Code Section 415 Compensation. For purposes of applying the
          limitations of Article X and Top-Heavy Minimums, the definition of
          Compensation shall be Code Section 415 Compensation defined as
          follows: a Participant's Earned Income, wages, salaries, and fees for
          professional services and other amounts received (without regard to
          whether or not an amount is paid in cash) for

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          personal services actually rendered in the course of employment with
          the Employer maintaining the Plan to the extent that the amounts are
          includable in gross income [including, but not limited to, commissions
          paid salesmen, Compensation for services on the basis of a percentage
          of profits, commissions on insurance premiums, tips, bonuses, fringe
          benefits and reimbursements or other expense allowances under a
          nonaccountable plan (as described in Regulation 1.62-2(c)], and
          excluding the following:

          1.   Employer contributions to a plan of deferred compensation which
               are not includable in the Employee's gross income for the taxable
               year in which contributed, or Employer contributions under a
               Simplified Employee Pension Plan or any distributions from a plan
               of deferred compensation,

          2.   Amounts realized from the exercise of a non-qualified stock
               option, or when restricted stock (or property) held by the
               Employee either becomes freely transferable or is no longer
               subject to a substantial risk of forfeiture,

          3.   Amounts realized from the sale, exchange or other disposition of
               stock acquired under a qualified stock option; and

          4.   other amounts which received special tax benefits, or
               contributions made by the Employer (whether or not under a salary
               reduction agreement) towards the purchase of an annuity contract
               described in Code Section 403(b) (whether or not the
               contributions are actually excludible from the gross income of
               the Employee).

For purposes of applying the limitations of Article X and Top-Heavy Minimums,
the definition of Compensation shall be Code Section 415 Compensation described
in this paragraph 1.12(c). Also, for purposes of applying the limitations of
Article X, Compensation for a Limitation Year is the Compensation actually paid
or made available during such Limitation Year. Notwithstanding the preceding
sentence, Compensation for a Participant in a defined contribution plan who is
permanently and totally disabled [as defined in Code Section 22(e)(3)] is the
Compensation such Participant would have received for the Limitation Year if the
Participant had been paid at the rate of Compensation paid immediately before
becoming permanently and totally disabled. Such imputed Compensation for the
disabled Participant may be taken into account only if the participant is not a
Highly Compensated Employee [as defined in Code Section 414(q)] and
contributions made on behalf of such Participant are nonforfeitable when made.

If the Employer fails to pick the applicable period in the Adoption Agreement,
the Plan Year shall be used. Unless otherwise specified by the Employer in the
Adoption Agreement, Compensation shall be determined as provided in Code Section
3401(a) [as defined in this paragraph 1.12(a)]. In nonstandardized Adoption
Agreement 002, the Employer may choose to eliminate or exclude categories of
Compensation which do not violate the provisions of Code Sections 401(a)(4),
414(s) the regulations thereunder and Revenue Procedure 89-65.

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Beginning with 1989 Plan Years, the annual Compensation of each Participant
which may be taken into account for determining all benefits provided under the
Plan (including benefits under Article XIV) for any year shall not exceed
$200,000, as adjusted under Code Section 415(d). In determining the Compensation
of a Participant for purposes of this limitation, the rules of Code Section
414(q)(6) shall apply, except in applying such rules, the term "family" shall
include only the Spouse of the Participant and any lineal descendants of the
Participant who have not attained age 19 before the end of the Plan year. If, as
a result of the application of such rules the adjusted $200,000 limitation is
exceeded, then (except for purposes of determining the portion of Compensation
up to the integration level if this Plan provides for permitted disparity), the
limitation shall be prorated among the affected individuals in proportion to
each such individual's Compensation as determined under this section prior to
the application of this limitation.

If a Plan has a Plan Year that contains fewer than 12 calendar months, then the
annual Compensation limit for that period is an amount equal to the $200,000 as
adjusted for the calendar year in which the Compensation period begins,
multiplied by a fraction the numerator of which is the number of full months in
the Short Plan Year and the denominator of which is 12. If Compensation for any
prior Plan Year is taken into account in determining an Employee's contributions
or benefits for the current year, the Compensation for such prior year is
subject to the applicable annual Compensation limit in effect for that prior
year. For this purpose, for years beginning before January 1, 1990, the
applicable annual Compensation limit is $200,000.

Compensation shall not include deferred Compensation other than contributions
through a salary reduction agreement to a cash or deferred plan under Code
Section 401(k), a Simplified Employee Pension Plan under Code Section
402(h)(1)(B), a cafeteria plan under Code Section 125 or a tax-deferred annuity
under Code Section 403(b). Unless elected otherwise by the Employer in the
Adoption Agreement, these deferred amounts will be considered as Compensation
for Plan purposes. These deferred amounts are not counted as Compensation for
purposes of Articles X and XIV. When applicable to a Self-Employed Individual,
Compensation shall mean Earned Income.

1.13 CONTRIBUTION PERCENTAGE The ratio (expressed as a percentage and calculated
separately for each Participant) of:

     (a)  the Participant's Contribution Percentage Amounts [as defined at
          (c)-(f)] for the Plan Year, to

     (b)  the Participant's Compensation for the Plan Year. Compensation will
          only include amounts for the period during which the Employee was
          eligible to participate.

Contribution Percentage Amounts on behalf of any Participant shall include:

     (c)  the amount of Employee Voluntary Contributions, Matching
          Contributions, and Qualified Matching Contributions (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,
     (d)  forfeitures of Excess Aggregate Contributions or Matching
          Contributions allocated to the Participant's account which shall be
          taken into account in the year in which such forfeiture is allocated,

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     (e)  at the election of the Employer, Qualified Non-Elective Contributions,
          and

     (f)  the Employer also may elect to use Elective Deferrals in the
          Contribution Percentage Amounts so long as the ADP test is met before
          the Elective Deferrals are used in the ACP test and continues to be
          met following the exclusion of those Elective Deferrals that are used
          to meet the ACP test.

Contribution Percentage Amounts shall not include Matching Contributions,
whether or not Qualified, 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.

1.14 CUSTODIAN The Sponsor of this Prototype, or, if applicable, an affiliate or
successor, shall serve as Custodian if a Custodian is appointed in the Adoption
Agreement.

1.15 DEFINED BENEFIT PLAN A Plan under which a Participant's benefit is
determined by a formula contained in the Plan and no individual accounts are
maintained for Participants.

1.16 DEFINED BENEFIT (PLAN) FRACTION A fraction, the numerator of which is the
sum of the Participant's Projected Annual Benefits under all the Defined Benefit
Plans (whether or not terminated) maintained by the Employer, and the
denominator of which is the lesser of 125 percent of the dollar limitation
determined for the Limitation Year under Code Sections 415(b) and (d) or 140
percent of the Highest Average Compensation, including any adjustments under
Code Section 415(b).

Notwithstanding the above, if the Participant was a Participant as of the first
day of the first Limitation Year beginning after 1986, in one or more Defined
Benefit Plans maintained by the Employer which were in existence on May 6, 1986,
the denominator of this fraction will not be less than 125 percent of the sum of
the annual benefits under such plans which the Participant had accrued as of the
close of the last Limitation Year beginning before 1987, disregarding any
changes in the terms and conditions of the plan after May 5, 1986. The preceding
sentence applies only if the Defined Benefit Plans individually and in the
aggregate satisfied the requirements of Section 415 for all Limitation Years
beginning before 1987.

1.17 DEFINED CONTRIBUTION DOLLAR LIMITATION Thirty thousand dollars ($30,000) or
if greater, one-fourth of the defined benefit dollar limitation set forth in
Code Section 415(b)(1) as in effect for the Limitation Year.

1.18 DEFINED CONTRIBUTION PLAN A Plan under which individual accounts are
maintained for each Participant to which all contributions, forfeitures,
investment income and gains or losses, and expenses are credited or deducted. A
Participant's benefit under such Plan is based solely on the fair market value
of his or her account balance.

1.19 DEFINED CONTRIBUTION (PLAN) FRACTION A Fraction, the numerator of which is
the sum of the Annual Additions to the Participant's account under all the
Defined Contribution Plans (whether or not terminated) maintained by the
Employer for the current and all prior Limitation Years (including the Annual
Additions attributable to the Participant's nondeductible Employee contributions
to all Defined Benefit Plans, whether or not terminated, maintained by the
Employer, and the Annual Additions

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attributable to all Welfare Benefit Funds, as defined in paragraph 1.89 and
individual medical accounts, as defined in Code Section 415(l)(2), maintained by
the Employer), and the denominator of which is the sum of the maximum aggregate
amounts for the current and all prior Limitation Years of service with the
Employer (regardless of whether a Defined Contribution Plan was maintained by
the Employer). The maximum aggregate amount in the Limitation Year is the lesser
of 125 percent of the dollar limitation determined under Code Sections 415(b)
and (d) in effect under Code Section 415(c)(1)(A) or 35 percent of the
Participant's Compensation for such year.

If the Employee was a Participant as of the end of the first day of the first
Limitation Year beginning after 1986, in one or more Defined Contribution Plans
maintained by the Employer which were in existence on May 6, 1986, the numerator
of this fraction will be adjusted if the sum of this fraction and the Defined
Benefit Fraction would otherwise exceed 1.0 under the terms of this Plan. Under
the adjustment, an amount equal to the product of (1) the excess of the sum of
the fractions over 1.0 times (2) the denominator of this fraction will be
permanently subtracted from the numerator of this fraction. The adjustment is
calculated using the fractions as they would be computed as of the end of the
last Limitation Year beginning before 1987, and disregarding any changes in the
terms and conditions of the Plan made after May 6, 1986, but using the Section
415 limitation applicable to the first Limitation Year beginning on or after
January 1, 1987. The Annual Addition for any Limitation Year beginning before
1987, shall not be re-computed to treat all Employee Contributions as Annual
Additions.

1.20 DESIGNATED BENEFICIARY The individual who is designated as the beneficiary
under the Plan in accordance with Code Section 401(a)(9) and the regulations
thereunder.

1.21 DISABILITY An illness or injury of a potentially permanent nature, expected
to last for a continuous period of not less than 12 months, certified by a
physician selected by or satisfactory to the Employer, which prevents the
Employee from engaging in any occupation for wage or profit for which the
Employee is reasonably fitted by training, education or experience.

1.22 DISTRIBUTION CALENDAR YEAR A calendar year for which a minimum distribution
is required.

1.23 EARLY RETIREMENT AGE The age set by the Employer in the Adoption Agreement
(but not less than 55), which is the earliest age at which a Participant may
retire and receive his or her benefits under the Plan.

1.24 EARNED INCOME Net earnings from self-employment in the trade or business
with respect to which the Plan is established, determined without regard to
items not included in gross income and the deductions allocable to such items,
provided that personal services of the individual are a material
income-producing factor. Earned income shall be reduced by contributions made by
an Employer to a qualified plan to the extent deductible under Code Section 404.
For tax years beginning after 1989, net earnings shall be determined taking into
account the deduction for one-half of self-employment taxes allowed to the
Employer under Code Section 164(f) to the extent deductible.

1.25 EFFECTIVE DATE The date on which the Employer's retirement plan or
amendment to such plan becomes effective. For amendments reflecting statutory
and regulatory changes post Tax Reform Act of 1986, the Effective Date will be
the earlier of the date upon which such amendment is first administratively
applied or the first day of the Plan Year following the date of adoption of such
amendment.

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1.26 ELECTION PERIOD The period which begins on the first day of the Plan Year
in which the Participant attains age 35 and ends on the date of the
Participant's death. If a Participant separates from service prior to the first
day of the Plan Year in which age 35 is attained, the Election Period shall
begin on the date of separation, with respect to the account balance as of the
date of separation.

1.27 ELECTIVE DEFERRAL Employer contributions made to the Plan at the election
of the Participant, in lieu of cash Compensation. Elective Deferrals shall also
include contributions made pursuant to a Salary Savings Agreement or other
deferral mechanism, such as a cash option contribution. 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 simplified employee pension cash or deferred arrangement as
described in Code Section 402(h)(1)(B), any eligible deferred compensation plan
under Code Section 457, any plan as described under Code Section 501(c)(18), and
any Employer contributions made on the behalf of a Participant for the purchase
of an annuity contract under Code Section 403(b) pursuant to a Salary Savings
Agreement. Elective Deferrals shall not include any deferrals properly
distributed as Excess Annual Additions.

1.28 ELIGIBLE PARTICIPANT Any Employee who is eligible to make a Voluntary
Contribution, or an Elective Deferral (if the Employer takes such contributions
into account in the calculation of the Contribution Percentage), or to receive a
Matching Contribution (including forfeitures) or a Qualified Matching
Contribution. If a Voluntary Contribution or Elective Deferral 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 even though no Voluntary Contributions or Elective
Deferrals are made.

1.29 EMPLOYEE Any person employed by the Employer (including Self-Employed
Individuals and partners), all Employees of a member of an affiliated service
group [as defined in Code Section 414(m)], Employees of a controlled group of
corporations [as defined in Code Section 414(b)], all Employees of any
incorporated or unincorporated trade or business which is under common control
[as defined in Code Section 414(c)], Leased Employees [as defined in Code
Section 414(n)] and any Employee required to be aggregated by Code Section
414(o). All such Employees shall be treated as employed by a single Employer.

1.30 EMPLOYER The Self-Employed Individual, partnership, corporation or other
organization which adopts this Plan including any firm that succeeds the
Employer and adopts this Plan. For purposes of Article X, Limitations on
Allocations, Employer shall mean the Employer that adopts this Plan, and all
members of a controlled group of corporations [as defined in Code Section 414(b)
as modified by Code Section 415(h)], all commonly controlled trades or
businesses [as defined in Code Section 414(c) as modified by Code Section
415(h)] 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).

1.31 ENTRY DATE The date on which an Employee commences participation in the
Plan as determined by the Employer in the Adoption Agreement.

1.32 EXCESS AGGREGATE CONTRIBUTIONS The excess, with respect to any Plan Year,
of:

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     (a)  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

     (b)  The maximum Contribution Percentage Amounts permitted by the ACP test
          (determined by reducing contributions made on behalf of Highly
          Compensated Employees in order of their Contribution Percentages
          beginning with the highest of such percentages).

Such determination shall be made after first determining Excess Elective
Deferrals pursuant to paragraph 1.35 and then determining Excess Contributions
pursuant to paragraph 1.34.

1.33 EXCESS AMOUNT The excess of the Participant's Annual Additions for the
Limitation Year over the Maximum Permissible Amount.

1.34 EXCESS CONTRIBUTION With respect to any Plan Year, the excess of:

     (a)  The aggregate amount of Employer contributions actually taken into
          account in computing the ADP of Highly Compensated Employees for such
          Plan Year, over

     (b)  The maximum amount of such contributions permitted by the ADP test
          (determined by reducing contributions made on behalf of Highly
          Compensated Employees in order of the ADPs, beginning with the highest
          of such percentages).

1.35 EXCESS ELECTIVE DEFERRALS Those Elective Deferrals that are includable in a
Participant's gross income under Code Section 402(g) to the extent such
Participant's Elective Deferrals for a taxable year exceed the dollar limitation
under such Code Section. Excess Elective Deferrals shall be treated as Annual
Additions under the Plan, unless such amounts are distributed no later than the
first April 15th following the close of the Participant's taxable year.

1.36 FAMILY MEMBER The Employee's Spouse, any lineal descendants and ascendants
and the Spouse of such lineal descendants and ascendants.

1.37 FIRST DISTRIBUTION CALENDAR YEAR For distributions beginning before the
Participant's death, the First Distribution Calendar Year is the calendar year
immediately preceding the calendar year which 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 paragraph 7.10.

1.38 FUND All contributions received by the Trustee/Custodian under this Plan
and Trust/Custodial Account, investments thereof and earnings and appreciation
thereon.

1.39 HARDSHIP An immediate and heavy financial need of the Employee where such
Employee lacks other available resources.

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1.40 HIGHEST AVERAGE COMPENSATION The average Compensation for the three
consecutive Years of Service with the Employer that produces the highest
average. A Year of Service with the Employer is the 12-consecutive month period
defined in the Adoption Agreement.

1.41 HIGHLY COMPENSATED EMPLOYEE Any Employee who performs service for the
Employer during the determination year and who, during the immediate prior year:

     (a)  received Compensation from the Employer in excess of $75,000 [as
          adjusted pursuant to Code Section 415(d)]; or

     (b)  received Compensation from the Employer in excess of $50,000 [as
          adjusted pursuant to Code Section 415(d)] and was a member of the
          Top-Paid Group for such year; or

     (c)  was an officer of the Employer and received Compensation during such
          year that is greater than 50 percent of the dollar limitation in
          effect under Code Section 415(b)(1)(A).

          Notwithstanding (a), (b) and (c), an Employee who was not Highly
          Compensated during the preceding Plan Year shall not be treated as a
          Highly Compensated Employee with respect to the current Plan Year
          unless such Employee is a member of the 100 Employees paid the
          greatest Compensation during the year for which such determination is
          being made.
     (d)  Employees who are five percent (5%) Owners at any time during the
          immediate prior year or determination year.

Highly Compensated Employee includes Highly Compensated active Employees and
Highly Compensated former Employees.

1.42 HOUR OF SERVICE

     (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

     (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 paragraph
          for any single continuous period (whether or not such period occurs in
          a single computation period). Hours under this paragraph shall be
          calculated and credited pursuant to Section 2530.200b-2 of the
          Department of Labor Regulations which are incorporated herein by this
          reference; and

     (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

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          be credited both under paragraph (a) or paragraph (b), as the case may
          be, and under this paragraph (c). These hours shall be credited to the
          Employee for the computation period or periods to which the award or
          agreement pertains rather than the computation period in which the
          award, agreement or payment is made.

     (d)  Hours of Service shall be credited for employment with the Employer
          and with other members of an affiliated service group [as defined in
          Code Section 414(m)], a controlled group of corporations [as defined
          in Code Section 414(b)], or a group of trades or businesses under
          common control [as defined in Code Section 414(c)] of which the
          adopting Employer is a member, and any other entity required to be
          aggregated with the Employer pursuant to Code Section 414(o) and the
          regulations thereunder. Hours of Service shall also be credited for
          any individual considered an Employee for purposes of this Plan under
          Code Section 414(n) or Code Section 414(o) and the regulations
          thereunder.

     (e)  Solely for purposes of determining whether a Break in Service, as
          defined in paragraph 1.10, 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 which 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 by reason of the pregnancy of the
          individual, by reason of a birth of a child of the individual, by
          reason of the placement of a child with the individual in connection
          with the adoption of such child by such individual, or 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 in the computation period in which the
          absence begins if the crediting is necessary to prevent a Break in
          Service in that period, or in all other cases, in the following
          computation period. No more than 501 hours will be credited under this
          paragraph.

     (f)  Hours of Service shall be determined on the basis of the method
          selected in the Adoption Agreement.

1.43 KEY EMPLOYEE Any Employee or former Employee (and the beneficiaries of such
employee) who at any time during the determination period was an officer of the
Employer if such individual's annual compensation exceeds 50% of the dollar
limitation under Code Section 415(b)(1)(A) (the defined benefit maximum annual
benefit), an owner (or considered an owner under Code Section 318) of one of the
ten largest interests in the employer if such individual's compensation exceeds
100% of the dollar limitation under Code Section 415(c)(1)(A), a 5% owner of the
Employer, or a 1% owner of the Employer who has an annual compensation of more
than $150,000. For purposes of determining who is a Key Employee, annual
compensation shall mean Compensation as defined for Article X, but including
amounts deferred through a salary reduction agreement to a cash or deferred plan
under Code Section 401(k), a Simplified Employee Pension Plan under Code Section
408(k), a cafeteria plan

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under Code Section 125 or a tax-deferred annuity under Code Section 403(b). The
determination period is the Plan Year containing the Determination Date and the
four preceding Plan Years. The determination of who is a Key Employee will be
made in accordance with Code Section 416(i)(1) and the regulations thereunder.

1.44 LEASED EMPLOYEE Any person (other than an Employee of the recipient) who,
pursuant to an agreement between the recipient and any other person ("leasing
organization"), has performed services for the recipient [or for the recipient
and related persons determined in accordance with Code Section 414(n)(6)] on a
substantially full-time basis for a period of at least one year, and such
services are of a type historically performed by Employees in the business field
of the recipient Employer.

1.45 LIMITATION YEAR The calendar year or such other 12-consecutive month period
designated by the Employer in the Adoption Agreement for purposes of determining
the maximum Annual Addition to a Participant's account. All qualified 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.

1.46 MASTER OR PROTOTYPE PLAN A plan, the form of which is the subject of a
favorable opinion letter from the Internal Revenue Service.

1.47 MATCHING CONTRIBUTION An Employer contribution made to this or any other
defined contribution plan on behalf of a Participant on account of an Employee
Voluntary Contribution made by such Participant, or on account of a
Participant's Elective Deferral, under a Plan maintained by the Employer.

1.48 MAXIMUM PERMISSIBLE AMOUNT 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 Defined Contribution Dollar Limitation, or

     (b)  25% of the Participant's Compensation for the Limitation Year.

The compensation limitation referred to in (b) shall not apply to any
contribution for medical benefits [within the meaning of Code Section 401(h) or
Code Section 419A(f)(2)] which is otherwise treated as an Annual Addition under
Code Section 415(l)(1) or 419(d)(2). If a short Limitation Year is created
because of an amendment changing the Limitation Year to a different
12-consecutive month period, the Maximum Permissible Amount will not exceed the
Defined Contribution Dollar Limitation multiplied by the following fraction:
Number of months in the short Limitation Year divided by 12.

1.49 NET PROFIT The current and accumulated operating earnings of the Employer
before Federal and State income taxes, excluding nonrecurring or unusual items
of income, and before contributions to this and any other qualified plan of the
Employer. Alternatively, the Employer may fix another definition in the Adoption
Agreement.

1.50 NORMAL RETIREMENT AGE The age, set by the Employer in the Adoption
Agreement, at which a Participant may retire and receive his or her benefits
under the Plan.

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1.51 OWNER-EMPLOYEE A sole proprietor, or a partner owning more than 10% of
either the capital or profits interest of the partnership.

1.52 PAIRED PLANS Two or more Plans maintained by the Sponsor designed so that a
single or any combination of Plans adopted by an Employer will meet the
antidiscrimination rules, the contribution and benefit limitations, and the
Top-Heavy provisions of the Code.

1.53 PARTICIPANT Any Employee who has met the eligibility requirements and is
participating in the Plan.

1.54 PARTICIPANT'S BENEFIT 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 or
forfeitures allocated to the account balance as of the dates in the valuation
calendar year after the Valuation Date and decreased by distributions made in
the valuation calendar year after the Valuation Date. A special exception exists
for the second distribution Calendar Year. For purposes of this paragraph, if
any portion of the minimum distribution for the First Distribution Calendar Year
is made in the second Distribution Calendar Year on or before the Required
Beginning Date, the amount of the minimum distribution made in the second
distribution calendar year shall be treated as if it had been made in the
immediately preceding Distribution Calendar Year.

1.55 PERMISSIVE AGGREGATION GROUP Used for Top-Heavy testing purposes, it is the
Required Aggregation Group of plans plus any other plan or plans of the Employer
which, when considered as a group with the Required Aggregation Group, would
continue to satisfy the requirements of Code Sections 401(a)(4) and 410.

1.56 PLAN The Employer's retirement plan as embodied herein and in the Adoption
Agreement.

1.57 PLAN ADMINISTRATOR The Employer.

1.58 PLAN YEAR The 12-consecutive month period designated by the Employer in the
Adoption Agreement.

1.59 PRESENT VALUE Used for Top-Heavy test and determination purposes, when
determining the Present Value of accrued benefits, with respect to any Defined
Benefit Plan maintained by the Employer, interest and mortality rates shall be
determined in accordance with the provisions of the respective plan. If
applicable, interest and mortality assumptions will be specified in Section 11
of the Adoption Agreement.

1.60 PROJECTED ANNUAL BENEFIT Used to test the maximum benefit which may be
obtained from a combination of retirement plans, it is the annual retirement
benefit (adjusted to an actuarial equivalent straight life annuity if such
benefit is expressed in a form other than a straight life annuity or Qualified
Joint and Survivor Annuity) to which the Participant would be entitled under the
terms of a Defined Benefit Plan or plans, assuming:

     (a)  the Participant will continue employment until Normal Retirement Age
          under the plan (or current age, if later), and

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     (b)  the Participant's Compensation for the current Limitation Year and all
          other relevant factors used to determine benefits under the plan will
          remain constant for all future Limitation Years.

1.61 QUALIFIED DEFERRED COMPENSATION PLAN Any pension, profit-sharing, stock
bonus, or other plan which meets the requirements of Code Section 401 and
includes a trust exempt from tax under Code Section 501(a) or any annuity plan
described in Code Section 403(a).

An Eligible Retirement Plan is an individual retirement account (IRA) as
described in Code Section 408(a), an individual retirement annuity (IRA) as
described in Code Section 408(b), an annuity plan as described in Code Section
403(a), or a qualified trust as described in Code Section 401(a), which accepts
Eligible Rollover Distributions. However in the case of an Eligible Rollover
Distribution to a Surviving Spouse, an Eligible Retirement Plan is an individual
retirement account or individual retirement annuity.

1.62 QUALIFIED DOMESTIC RELATIONS ORDER A QDRO is a signed Domestic Relations
Order issued by a State Court which creates, recognizes or assigns to an
alternate payee(s) the right to receive all or part of a Participant's Plan
benefit and which meets the requirements of Code Section 414(p). An alternate
payee is a Spouse, former Spouse, child, or other dependent who is treated as a
beneficiary under the Plan as a result of the QDRO.

1.63 QUALIFIED EARLY RETIREMENT AGE For purposes of paragraph 8.9, Qualified
Early Retirement Age is the latest of:

     (a)  the earliest date, under the Plan, on which the Participant may elect
          to receive retirement benefits, or

     (b)  the first day of the 120th month beginning before the Participant
          reaches Normal Retirement Age, or

     (c)  the date the Participant begins participation.

1.64 QUALIFIED JOINT AND SURVIVOR ANNUITY An immediate annuity for the life of
the Participant with a survivor annuity for the life of the Participant's Spouse
which is at least one-half of but not more than the amount of the annuity
payable during the joint lives of the Participant and the Participant's Spouse.
The exact amount of the Survivor Annuity is to be specified by the Employer in
the Adoption Agreement. If not designated by the Employer, the Survivor Annuity
will be 1/2 of the amount paid to the Participant during his or her lifetime.
The Qualified Joint and Survivor Annuity will be the amount of benefit which can
be provided by the Participant's Vested Account Balance.

1.65 QUALIFIED MATCHING CONTRIBUTION Matching Contributions which when made are
subject to the distribution and nonforfeitability requirements under Code
Section 401(k).

1.66 QUALIFIED NON-ELECTIVE CONTRIBUTIONS Contributions (other than Matching
Contributions or Qualified Matching Contributions) made by the Employer and
allocated to Participants' accounts that the Participants may not elect to
receive in cash until distributed from the Plan; that are nonforfeitable when
made; and that are distributable only in accordance with the distribution
provisions that are applicable to Elective Deferrals and Qualified Matching
Contributions.

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1.67 QUALIFIED VOLUNTARY CONTRIBUTION A tax-deductible voluntary Employee
contribution. These contributions may no longer be made to the Plan.

1.68 REQUIRED AGGREGATION GROUP Used for Top-Heavy testing purposes, it consists
of:

     (a)  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

     (b)  any other qualified plan of the Employer which enables a plan
          described in (a) to meet the requirements of Code Sections 401(a)(4)
          or 410.

1.69 REQUIRED BEGINNING DATE The date on which a Participant is required to take
his or her first minimum distribution under the Plan. The rules are set forth at
paragraph 7.5.

1.70 ROLLOVER CONTRIBUTION A contribution made by a Participant of an amount
distributed to such Participant from another Qualified Deferred Compensation
Plan in accordance with Code Sections 402(a)(5), (6), and (7).

An Eligible Rollover Distribution is any distribution of all or any portion of
the balance to the credit of the Participant except that an Eligible Rollover
Distribution does not include:

     (a)  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 Participant or the joint lives (or
          joint life expectancies) of the Participant and the Participant's
          Designated Beneficiary, or for a specified period of ten years or
          more;

     (b)  any distribution to the extent such distribution is required under
          Code Section 401(a)(9); and

     (c)  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).

A Direct Rollover is a payment by the plan to the Eligible Retirement Plan
specified by the Participant.

1.71 SALARY SAVINGS AGREEMENT An agreement between the Employer and a
participating Employee where the Employee authorizes the Employer to withhold a
specified percentage of his or her Compensation for deposit to the Plan on
behalf of such Employee.

1.72 SELF-EMPLOYED INDIVIDUAL An individual who has Earned Income for the
taxable year from the trade or business for which the Plan is established
including an individual who would have had Earned Income but for the fact that
the trade or business had no Net Profit for the taxable year.

1.73 SERVICE The period of current or prior employment with the Employer. If the
Employer maintains a plan of a predecessor employer, Service for such
predecessor shall be treated as Service for the Employer.

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1.74 SHAREHOLDER EMPLOYEE An Employee or Officer who owns [or is considered as
owning within the meaning of Code Section 318(a)(1)], on any day during the
taxable year of an electing small business corporation (S Corporation), more
than 5% of such corporation's outstanding stock.

1.75 SIMPLIFIED EMPLOYEE PENSION PLAN An individual retirement account which
meets the requirements of Code Section 408(k), and to which the Employer makes
contributions pursuant to a written formula. These plans are considered for
contribution limitation and Top-Heavy testing purposes.

1.76 SPONSOR UNITED NATIONAL BANK & TRUST CO., or any successor(s) or assign(s).

1.77 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 Code Section 414(p).

1.78 SUPER TOP-HEAVY PLAN A Plan described at paragraph 1.81 under which the
Top-Heavy Ratio [as defined at paragraph 1.82] exceeds 90%.

1.79 TAXABLE WAGE BASE For plans with an allocation formula which takes into
account the Employer's contribution under the Federal Insurance Contributions
Act (FICA), the maximum amount of earnings which may be considered wages for
such Plan Year under the Social Security Act [Code Section 3121(a)(1)], or the
amount elected by the Employer in the Adoption Agreement.

1.80 TOP-HEAVY 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.

1.81 TOP-HEAVY PLAN For any Plan Year beginning after 1983, the Employer's Plan
is top-heavy if any of the following conditions exist:

     (a)  If the Top-Heavy Ratio for the Employer's Plan exceeds 60% and this
          Plan is not part of any required Aggregation Group or Permissive
          Aggregation Group of Plans.

     (b)  If the Employer's 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 the Employer's 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 exceeds 60%.

1.82 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 which during the 5-year period
          ending on the Determination Date(s) has or has had accrued benefits,
          the Top-Heavy Ratio for this Plan alone, or for the Required or
          Permissive Aggregation Group as appropriate, is a fraction,

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          (1)  the numerator of which is the sum of the account balances of all
               Key Employees as of the Determination Date(s) [including any part
               of any account balance distributed in the 5-year period ending on
               the Determination Date(s)], and

          (2)  the denominator of which is the sum of all account balances
               [including any part of any account balance distributed in the
               5-year period ending on the Determination Date(s)], both computed
               in accordance with 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 which
          during the 5-year period ending on the Determination Date(s) has or
          has had any accrued benefits, the Top-Heavy Ratio for any Required or
          Permissive Aggregation Group as appropriate is a fraction, the
          numerator of which is the sum of account balances under the aggregated
          Defined Contribution Plan or Plans for all Key Employees, determined
          in accordance with (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 5-year period ending on the Determination Date.

     (c)  For purposes of (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 5-year period ending on the Determination Date,
          will be disregarded. The calculation of the Top-Heavy

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          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. Qualified Voluntary 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. The
          accrued benefit of a Participant other than a Key Employee shall be
          determined under (1) the method, if any, that uniformly applies for
          accrual purposes under all Defined Benefit Plans maintained by the
          Employer, or (2) if there is no such method, as if such benefit
          accrued not more rapidly than the slowest accrual rate permitted under
          the fractional rule of Code Section 411(b)(1)(C).

1.83 TOP-PAID GROUP The group consisting of the top 20% of Employees when ranked
on the basis of Compensation paid during such year. For purposes of determining
the number of Employees in the group (but not who is in it), the following
Employees shall be excluded:

     (a)  Employees who have not completed 6 months of Service.

     (b)  Employees who normally work less than 17-1/2 hours per week.

     (c)  Employees who normally do not work more than 6 months during any year.

     (d)  Employees who have not attained age 21.

     (e)  Employees included in a collective bargaining unit, covered by an
          agreement between employee representatives and the Employer, where
          retirement benefits were the subject of good faith bargaining and
          provided that 90% or more of the Employer's Employees are covered by
          the agreement.

     (f)  Employees who are nonresident aliens and who receive no earned income
          which constitutes income from sources within the United States.

1.84 TRANSFER CONTRIBUTION A non-taxable transfer of a Participant's benefit
directly from a Qualified Deferred Compensation Plan to this Plan.

1.85 TRUSTEE The Sponsor of this Prototype Plan shall serve as Trustee.

1.86 VALUATION DATE The last day of the Plan Year or such other date as agreed
to by the Employer and the Trustee/Custodian on which Participant accounts are
revalued in accordance with Article V hereof. For Top-Heavy purposes, the date
selected by the Employer as of which the Top-Heavy Ratio is calculated.

1.87 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

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provisions of Article VIII shall apply to a Participant who is vested in amounts
attributable to Employer contributions, Employee contributions (or both) at the
time of death or distribution.

1.88 VOLUNTARY CONTRIBUTION An Employee contribution made 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.

1.89 WELFARE BENEFIT FUND Any fund that is part of a plan of the Employer, or
has the effect of a plan, through which the Employer provides welfare benefits
to Employees or their beneficiaries. For these purposes, Welfare Benefits means
any benefit other than those with respect to which Code Section 83(h) (relating
to transfers of property in connection with the performance of services), Code
Section 404 (relating to deductions for contributions to an Employee's trust or
annuity and Compensation under a deferred payment plan), Code Section 404A
(relating to certain foreign deferred compensation plans) apply. A "Fund" is any
social club, voluntary employee benefit association, supplemental unemployment
benefit trust or qualified group legal service organization described in Code
Section 501(c)(7), (9), (17) or (20); any trust, corporation, or other
organization not exempt from income tax, or to the extent provided in
regulations, any account held for an Employer by any person.

1.90 YEAR OF SERVICE A 12-consecutive month period during which an Employee is
credited with not less than 1,000 (or such lesser number as specified by the
Employer in the Adoption Agreement) Hours of Service.

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                                   ARTICLE II

                            ELIGIBILITY REQUIREMENTS

2.1 PARTICIPATION Employees who meet the eligibility requirements in the
Adoption Agreement on the Effective Date of the Plan shall become Participants
as of the Effective Date of the Plan. If so elected in the Adoption Agreement,
all Employees employed on the Effective Date of the Plan may participate, even
if they have not satisfied the Plan's specified eligibility requirements. Other
Employees shall become Participants on the Entry Date coinciding with or
immediately following the date on which they meet the eligibility requirements.
The Employee must satisfy the eligibility requirements specified in the Adoption
Agreement and be employed on the Entry Date to become a Participant in the Plan.
In the event 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 such Employee has satisfied the minimum age and service
requirements and would have previously become a Participant had he or she been
in the eligible class. A former Participant shall again become a Participant
upon returning to the employ of the Employer at the next Entry Date or if
earlier, the next Valuation Date. For this purpose, Participant's Compensation
and Service shall be considered from date of rehire.

2.2 CHANGE IN CLASSIFICATION OF EMPLOYMENT In the event a Participant becomes
ineligible to participate because he or she is no longer a member of an eligible
class of Employees, such Employee shall participate upon his or her return to an
eligible class of Employees.

2.3 COMPUTATION PERIOD To determine Years of Service and Breaks in Service for
purposes of eligibility, the 12-consecutive month period shall commence on the
date on which an Employee first performs an Hour of Service for the Employer and
each anniversary thereof, such that the succeeding 12-consecutive month period
commences with the employee's first anniversary of employment and so on. If,
however, the period so specified is one year or less, the succeeding
12-consecutive month period shall commence on the first day of the Plan Year
prior to the anniversary of the date they first performed an Hour of Service
regardless of whether the Employee is entitled to be credited with 1,000 (or
such lesser number as specified by the Employer in the Adoption Agreement) Hours
of Service during their first employment year.

2.4 EMPLOYMENT RIGHTS Participation in the Plan shall not confer upon a
Participant any employment rights, nor shall it interfere with the Employer's
right to terminate the employment of any Employee at any time.

2.5 SERVICE WITH CONTROLLED GROUPS All Years of Service with other members of a
controlled group of corporations [as defined in Code Section 414(b)], trades or
businesses under common control [as defined in Code Section 414(c)], or members
of an affiliated service group [as defined in Code Section 414(m)] shall be
credited for purposes of determining an Employee's eligibility to participate.

2.6 OWNER-EMPLOYEES If this Plan provides contributions or benefits for one or
more Owner-Employees who control both the business for which this Plan is
established and one or more other trades or businesses, this Plan and the Plan
established for other trades or businesses must, when looked at as a single
Plan, satisfy Code Sections 401(a) and (d) for the Employees of this and all
other trades or businesses.

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If the Plan provides contributions or benefits for one or more Owner-Employees
who control one or more other trades or businesses, the Employees of the other
trades or businesses must be included in a Plan which satisfies Code Sections
401(a) and (d) and which provides contributions and benefits not less favorable
than provided for Owner-Employees under this Plan.

If an individual is covered as an Owner-Employee under the plans of two or more
trades or businesses which are not controlled, and the individual controls a
trade or business, then the contributions or benefits of the Employees under the
plan of the trades or businesses which are controlled must be as favorable as
those provided for him or her under the most favorable plan of the trade or
business which is not controlled.

For purposes of the preceding sentences, an Owner-Employee, or two or more
Owner-Employees, will be considered to control a trade or business if the
Owner-Employee, or two or more Owner-Employees together:

     (a) own the entire interest in an unincorporated trade or business, or

     (b) in the case of a partnership, own more than 50% of either the capital
         interest or the profits interest in the partnership.

For purposes of the preceding sentence, an Owner-Employee, or two or more
Owner-Employees shall be treated as owning any interest in a partnership which
is owned, directly or indirectly, by a partnership which such Owner-Employee, or
such two or more Owner-Employees, are considered to control within the meaning
of the preceding sentence.

2.7 LEASED EMPLOYEES Any Leased Employee shall be treated as an Employee of the
recipient Employer; however, contributions or benefits provided by the leasing
organization which are attributable to services performed for the recipient
Employer shall be treated as provided by the recipient Employer. A Leased
Employee shall not be considered an Employee of the recipient if such Employee
is covered by a money purchase pension plan providing:

     (a) a non-integrated Employer contribution rate of at least 10% of
         Compensation, [as defined in Code Section 415(c)(3) but including
         amounts contributed by the Employer pursuant to a salary reduction
         agreement, which are excludable from the Employee's gross income under
         a cafeteria plan covered by Code Section 125, a cash or deferred
         profit-sharing plan under Section 401(k) of the Code, a Simplified
         Employee Pension Plan under Code Section 402(h)(1)(B ) and a
         tax-sheltered annuity under Code Section 403(b)],

     (b) immediate participation, and

     (c) full and immediate vesting.

This exclusion is only available if Leased Employees do not constitute more than
twenty percent (20%) of the recipient's non-highly compensated work force.

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2.8 THRIFT PLANS If the Employer makes an election in the Adoption Agreement to
require Voluntary Contributions to participate in this Plan, the Employer shall
notify each eligible Employee in writing of his or her eligibility for
participation at least 30 days prior to the appropriate Entry Date. The Employee
shall indicate his or her intention to join the Plan by authorizing the Employer
to withhold a percentage of his or her Compensation as provided in the Plan.
Such authorization shall be returned to the Employer at least 10 days prior to
the Employee's Entry Date. The Employee may decline participation by so
indicating on the enrollment form or by failure to return the enrollment form to
the Employer prior to the Employee's Entry Date. If the Employee declines to
participate, such Employee shall be given the opportunity to join the Plan on
the next Entry Date. The taking of a Hardship Withdrawal under the provisions of
paragraph 6.9 will impact the Participant's ability to make these contributions.

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                                   ARTICLE III

                             EMPLOYER CONTRIBUTIONS

3.1 AMOUNT The Employer intends to make periodic contributions to the Plan in
accordance with the formula or formulas selected in the Adoption Agreement.
However, the Employer's contribution for any Plan Year shall be subject to the
limitations on allocations contained in Article X.

3.2 EXPENSES AND FEES The Employer shall also be authorized to reimburse the
Fund for all expenses and fees incurred in the administration of the Plan or
Trust/Custodial Account and paid out of the assets of the Fund. Such expenses
shall include, but shall not be limited to, fees for professional services,
printing and postage. Brokerage commissions may not be reimbursed.

3.3 RESPONSIBILITY FOR CONTRIBUTIONS Neither the Trustee/Custodian nor the
Sponsor shall be required to determine if the Employer has made a contribution
or if the amount contributed is in accordance with the Adoption Agreement or the
Code. The Employer shall have sole responsibility in this regard. The
Trustee/Custodian shall be accountable solely for contributions actually
received by it, within the limits of Article XI.

3.4 Return Of Contributions Contributions made to the Fund by the Employer shall
be irrevocable except as provided below:

     (a) Any contribution forwarded to the Trustee/Custodian because of a
         mistake of fact, provided that the contribution is returned to the
         Employer within one year of the contribution.

     (b) In the event that 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.

     (c) Contributions forwarded to the Trustee/Custodian are presumed to be
         deductible and are conditioned on their deductibility. Contributions
         which are determined to not be deductible will be returned to the
         Employer.

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                                   ARTICLE IV

                             EMPLOYEE CONTRIBUTIONS

4.1 VOLUNTARY CONTRIBUTIONS An Employee may make Voluntary Contributions to the
Plan established hereunder if so authorized by the Employer in a uniform and
nondiscriminatory manner. Such contributions are subject to the limitations on
Annual Additions and are subject to antidiscrimination testing.

4.2 QUALIFIED VOLUNTARY CONTRIBUTIONS A Participant may no longer make Qualified
Voluntary Contributions to the Plan. Amounts already contributed may remain in
the Trust Fund/Custodial Account until distributed to the Participant. Such
amounts will be maintained in a separate account which will be nonforfeitable at
all times. The account will share in the gains and losses of the Trust in the
same manner as described at paragraph 5.4 of the Plan. No part of the Qualified
Voluntary Contribution account will be used to purchase life insurance. Subject
to Article VIII, Joint and Survivor Annuity Requirements (if applicable), the
Participant may withdraw any part of the Qualified Voluntary Contribution
account by making a written application to the Plan Administrator.

4.3 ROLLOVER CONTRIBUTION Unless provided otherwise in the Adoption Agreement, a
Participant may make a Rollover Contribution to any Defined Contribution Plan
established hereunder of all or any part of an amount distributed or
distributable to him or her from a Qualified Deferred Compensation Plan
provided:

     (a) the amount distributed to the Participant is deposited to the Plan no
         later than the sixtieth day after such distribution was received by the
         Participant,

     (b) the amount distributed is not one of a series of substantially equal
         periodic payments made for the life (or life expectancy) of the
         Participant or the joint lives (or joint life expectancies) of the
         Participant and the Participant's Designated Beneficiary, or for a
         specified period of ten years or more;

     (c) the amount distributed is not required under Code Section 401(a)(9);

     (d) if the amount distributed included property such property is rolled
         over, or if sold the proceeds of such property may be rolled over,

     (e) the amount distributed is not includable in gross income (determined
         without regard to the exclusion for net unrealized appreciation with
         respect to employer securities).

In addition, if the Adoption Agreement allows Rollover Contributions, the Plan
will also accept any Eligible Rollover Distribution (as defined at paragraph
1.70) directly to the Plan.

Rollover Contributions, which relate to distributions prior to January 1, 1993,
must be made in accordance with paragraphs (a) through (e) and additionally meet
the requirements of paragraph (f):

     (f) The distribution from the Qualified Deferred Compensation Plan
         constituted the Participant's entire interest in such Plan and was
         distributed within one taxable year to the Participant:

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         (1) on account of separation from Service, a Plan termination, or in
             the case of a profit-sharing or stock bonus plan, a complete
             discontinuance of contributions under such plan within the meaning
             of Code Section 402(a)(6)(A), or

         (2) in one or more distributions which constitute a qualified lump sum
             distribution within the meaning of Code Section 402(e)(4)(A),
             determined without reference to subparagraphs (B) and (H).

Such Rollover Contribution may also be made through an individual retirement
account qualified under Code Section 408 where the IRA was used as a conduit
from the Qualified Deferred Compensation Plan, the Rollover Contribution is made
in accordance with the rules provided under paragraphs (a) through (e) and the
Rollover Contribution does not include any regular IRA contributions, or
earnings thereon, which the Participant may have made to the IRA. Rollover
Contributions, which relate to distributions prior to January 1, 1993, may be
made through an IRA in accordance with paragraphs (a) through (f) and additional
requirements as provided in the previous sentence. The Trustee/Custodian shall
not be held responsible for determining the tax-free status of any Rollover
Contribution made under this Plan.

4.4 TRANSFER CONTRIBUTION Unless provided otherwise in the Adoption Agreement a
Participant may, subject to the provisions of paragraph 4.5, also arrange for
the direct transfer of his or her benefit from a Qualified Deferred Compensation
Plan to this Plan. For accounting and record keeping purposes, Transfer
Contributions shall be treated in the same manner as Rollover Contributions.

In the event the Employer accepts a Transfer Contribution from a Plan in which
the Employee was directing the investments of his or her account, the Employer
may continue to permit the Employee to direct his or her investments in
accordance with paragraph 13.7 with respect only to such Transfer Contribution.
Notwithstanding the above, the Employer may refuse to accept such Transfer
Contributions.

4.5 EMPLOYER APPROVAL OF TRANSFER CONTRIBUTIONS The Employer maintaining a
Safe-Harbor Profit-Sharing Plan in accordance with the provisions of paragraph
8.7, acting in a nondiscriminatory manner, may in its sole discretion refuse to
allow Transfer Contributions to its profit-sharing plan, if such contributions
are directly or indirectly being transferred from a defined benefit plan, a
money purchase pension plan (including a target benefit plan), a stock bonus
plan, or another profit-sharing plan which would otherwise provide for a life
annuity form of payment to the Participant.

4.6 ELECTIVE DEFERRALS A Participant may enter into a Salary Savings Agreement
with the Employer authorizing the Employer to withhold a portion of such
Participant's Compensation not to exceed $7,000 per calendar year as adjusted
under Code Section 415(d) or, if lesser, the percentage of Compensation
specified in the Adoption Agreement and to deposit such amount to the Plan. No
Participant shall be permitted to have Elective Deferrals made under this Plan
or any other qualified plan maintained by the Employer, during any taxable year,
in excess of the dollar limitation contained in Code Section 402(g) in effect at
the beginning of such taxable year. Thus, the $7,000 limit may be reduced if a
Participant contributes pre-tax contributions to qualified plans of this or
other Employers. Any such contribution shall be credited to the Employee's
Salary Savings Account. Unless otherwise specified in the Adoption Agreement, a
Participant may amend his or her Salary Savings Agreement to

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increase, decrease or terminate the percentage upon 30 days written notice to
the Employer. If a Participant terminates his or her agreement, such Participant
shall not be permitted to put a new Salary Savings Agreement into effect until
the first pay period in the next Plan Year, unless otherwise stated in the
Adoption Agreement. The Employer may also amend or terminate said agreement on
written notice to the Participant. If a Participant has not authorized the
Employer to withhold at the maximum rate and desires to increase the total
withheld for a Plan Year, such Participant may authorize the Employer upon 30
days notice to withhold a supplemental amount up to 100% of his or her
Compensation for one or more pay periods. In no event may the sum of the amounts
withheld under the Salary Savings Agreement plus the supplemental withholding
exceed 25% of a Participant's Compensation for a Plan Year. The Employer may
also recharacterize as after-tax Voluntary Contributions all or any portion of
amounts previously withheld under any Salary Savings Agreement within the Plan
Year as provided for at paragraph 10.9. This may be done to insure that the Plan
will meet one of the antidiscrimination tests under Code Section 401(k).
Elective Deferrals shall be deposited in the Trust within 30 days after being
withheld from the Participant's pay.

4.7 REQUIRED VOLUNTARY CONTRIBUTIONS If the Employer makes a thrift election in
the Adoption Agreement, each eligible Participant shall be required to make
Voluntary Contributions to the Plan for credit to his or her account as provided
in the Adoption Agreement. Such Voluntary Contributions shall be withheld from
the Employee's Compensation and shall be transmitted by the Employer to the
Trustee/Custodian as agreed between the Employer and Trustee/Custodian. A
Participant may discontinue participation or change his or her Voluntary
Contribution percentage by so advising the Employer at least 10 days prior to
the date on which such discontinuance or change is to be effective. If a
Participant discontinues his or her Voluntary Contributions, such Participant
may not again authorize Voluntary Contributions for a period of one year from
the date of discontinuance. A Participant may voluntarily change his or her
Voluntary Contribution percentage once during any Plan Year and may also agree
to have a reduction in his or her contribution, if required to satisfy the
requirements of the ACP test.

4.8 DIRECT ROLLOVER OF BENEFITS Notwithstanding any provision of the Plan to the
contrary that would otherwise limit a Participant's election under this
paragraph, for distributions made on or after January 1, 1993, a Participant may
elect, at the time and in the manner prescribed by the Plan Administrator, to
have any portion of an Eligible Rollover Distribution paid directly to an
Eligible Retirement Plan specified by the Participant in a Direct Rollover. Any
portion of a distribution which is not paid directly to an Eligible Retirement
Plan shall be distributed to the Participant. For purposes of this paragraph, a
Surviving Spouse or a Spouse or former Spouse who is an alternate payee under a
Qualified Domestic Relations Order as defined in Code Section 414(p), will be
permitted to elect to have any Eligible Rollover Distribution paid directly to
an individual retirement account (IRA) or an individual retirement annuity
(IRA).

The plan provisions otherwise applicable to distributions continue to apply to
Rollover and Transfer Contributions.

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                                    ARTICLE V

                              PARTICIPANT ACCOUNTS

5.1 SEPARATE ACCOUNTS The Employer shall establish a separate bookkeeping
account for each Participant showing the total value of his or her interest in
the Fund. Each Participant's account shall be separated for bookkeeping purposes
into the following sub-accounts:

     (a) Employer contributions.

         (1) Matching Contributions.

         (2) Qualified Matching Contributions.

         (3) Qualified Non-Elective Contributions.

         (4) Discretionary Contributions.

         (5) Elective Deferrals.

     (b) Voluntary Contributions (and additional amounts including required
         contributions and, if applicable, either repayments of loans previously
         defaulted on and treated as "deemed distributions" on which a tax
         report has been issued, and amounts paid out upon a separation from
         service which have been included in income and which are repaid after
         being re-hired by the Employer).

     (c) Qualified Voluntary Contributions (if the Plan previously accepted
         these).

     (d) Rollover Contributions and Transfer Contributions.

5.2 ADJUSTMENTS TO PARTICIPANT ACCOUNTS As of each Valuation Date of the Plan,
the Employer shall add to each account:

     (a) the Participant's share of the Employer's contribution and forfeitures
         as determined in the Adoption Agreement,

     (b) any Elective Deferrals, Voluntary, Rollover or Transfer Contributions
         made by the Participant,

     (c) any repayment of amounts previously paid out to a Participant upon a
         separation from Service and repaid by the Participant since the last
         Valuation Date, and

     (d) the Participant's proportionate share of any investment earnings and
         increase in the fair market value of the Fund since the last Valuation
         Date, as determined at paragraph 5.4.

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The Employer shall deduct from each account:

     (e) any withdrawals or payments made from the Participant's account since
         the last Valuation Date, and

     (f) the Participant's proportionate share of any decrease in the fair
         market value of the Fund since the last Valuation Date, as determined
         at paragraph 5.4.

5.3 ALLOCATING EMPLOYER CONTRIBUTIONS The Employer's contribution shall be
allocated to Participants in accordance with the allocation formula selected by
the Employer in the Adoption Agreement, and the minimum contribution and
allocation requirements for Top-Heavy Plans. Beginning with the 1990 Plan Year
and thereafter, for plans on Standardized Adoption Agreement 001, Participants
who are credited with more than 500 Hours of Service or are employed on the last
day of the Plan Year must receive a full allocation of Employer contributions.
In Nonstandardized Adoption Agreement 002, Employer contributions shall be
allocated to the accounts of Participants employed by the Employer on the last
day of the Plan Year unless indicated otherwise in the Adoption Agreement. In
the case of a non-Top-Heavy, Nonstandardized Plan, Participants must also have
completed a Year of Service unless otherwise specified in the Adoption
Agreement. For Nonstandardized Adoption Agreement 002, the Employer may only
apply the last day of the Plan Year and Year of Service requirements if the Plan
satisfies the requirements of Code Sections 401(a)(26) and 410(b) and the
regulations thereunder including the exception for 401(k) plans. If, when
applying the last day and Year of Service requirements, the Plan fails to
satisfy the aforementioned requirements, additional Participants will be
eligible to receive an allocation of Employer Contributions until the
requirements are satisfied. Participants who are credited with a Year of
Service, but not employed at Plan Year end, are the first category of additional
Participants eligible to receive an allocation. If the requirements are still
not satisfied, Participants credited with more than 500 Hours of Service and
employed at Plan Year end are the next category of Participants eligible to
receive an allocation. Finally, if necessary to satisfy the said requirements,
any Participant credited with more than 500 Hours of Service will be eligible
for an allocation of Employer Contributions. The Service requirement is not
applicable with respect to any Plan Year during which the Employer's Plan is
Top-Heavy.

5.4 ALLOCATING INVESTMENT EARNINGS AND LOSSES A Participant's share of
investment earnings and any increase or decrease in the fair market value of the
Fund shall be based on the proportionate value of all active accounts (other
than accounts with segregated investments) as of the last Valuation Date less
withdrawals since the last Valuation Date. If Employer and/or Employee
contributions are made monthly, quarterly, or on some other systematic basis,
the adjusted value of such accounts for allocation of investment income and
gains or losses shall include one-half the contributions for such period. If
Employer and/or Employee contributions are not made on a systematic basis, it is
assumed that they are made at the end of the valuation period and therefore will
not receive an allocation of investment earnings and gains or losses for such
period. Account balances not yet forfeited shall receive an allocation of
earnings and/or losses. Accounts with segregated investments shall receive only
the income or loss on such segregated investments.

5.5 PARTICIPANT STATEMENTS Upon completing the allocations described above for
the Valuation Date coinciding with the end of the Plan Year, the Employer shall
prepare a statement for each

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Participant showing the additions to and subtractions from his or her account
since the last such statement and the fair market value of his or her account as
of the current Valuation Date. Employers so choosing may prepare Participant
statements for each Valuation Date.

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                                                               Prototype Cash or
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                                   ARTICLE VI

                      RETIREMENT BENEFITS AND DISTRIBUTIONS

6.1 NORMAL RETIREMENT BENEFITS A Participant shall be entitled to receive the
balance held in his or her account from Employer contributions upon attaining
Normal Retirement Age or at such earlier dates as the provisions of this Article
VI may allow. If the Participant elects to continue working past his or her
Normal Retirement Age, he or she will continue as an active Plan Participant and
no distribution shall be made to such Participant until his or her actual
retirement date unless the employer elects otherwise in the Adoption Agreement,
or a minimum distribution is required by law. Settlement shall be made in the
normal form, or if elected, in one of the optional forms of payment provided
below.

6.2 EARLY RETIREMENT BENEFITS If the Employer so provides in the Adoption
Agreement, an Early Retirement Benefit will be available to individuals who meet
the age and Service requirements. An individual who meets the Early Retirement
Age requirements and separates from Service, will become fully vested,
regardless of any vesting schedule which otherwise might apply. If a Participant
separates from Service before satisfying the age requirements, but after having
satisfied the Service requirement, the Participant will be entitled to elect an
Early Retirement benefit upon satisfaction of the age requirement.

6.3 BENEFITS ON TERMINATION OF EMPLOYMENT

     (a) If a Participant terminates employment prior to Normal Retirement Age,
         such Participant shall be entitled to receive the vested balance held
         in his or her account payable at Normal Retirement Age in the normal
         form, or if elected, in one of the optional forms of payment provided
         hereunder. If applicable, the Early Retirement Benefit provisions may
         be elected. Notwithstanding the preceding sentence, a former
         Participant may, if allowed in the Adoption Agreement, make application
         to the Employer requesting early payment of any deferred vested and
         nonforfeitable benefit due.

     (b) If a Participant terminates employment, and the value of that
         Participant's Vested Account Balance derived from Employer and Employee
         contributions is not greater than $3,500, the Participant may receive a
         lump sum distribution of the value of the entire vested portion of such
         account balance and the non-vested portion will be treated as a
         forfeiture. The Employer shall continue to follow their consistent
         policy, as may be established, regarding immediate cash-outs of Vested
         Account Balances of $3,500 or less. For purposes of this Article, if
         the value of a Participant's Vested Account Balance is zero, the
         Participant shall be deemed to have received a distribution of such
         Vested Account Balance immediately following termination. Likewise, if
         the Participant is reemployed prior to incurring 5 consecutive 1-year
         Breaks in Service they will be deemed to have immediately repaid such
         distribution. For Plan Years beginning prior to 1989, a Participant's
         Vested Account Balance shall not include Qualified Voluntary
         Contributions. Notwithstanding the above, if the Employer maintains or
         has maintained a policy of not distributing any amounts until the

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         Participant's Normal Retirement Age, the Employer can continue to
         uniformly apply such policy.

     (c) If a Participant terminates employment with a Vested Account Balance
         derived from Employer and Employee contributions in excess of $3,500,
         and elects (with his or her Spouse's consent, if required) to receive
         100% of the value of his or her Vested Account Balance in a lump sum,
         the non-vested portion will be treated as a forfeiture. The Participant
         (and his or her Spouse, if required) must consent to any distribution,
         when the Vested Account Balance described above exceeds $3,500 or if at
         the time of any prior distribution it exceeded $3,500. For purposes of
         this paragraph, for Plan Years beginning prior to 1989, a Participant's
         Vested Account Balance shall not include Qualified Voluntary
         Contributions.

     (d) Distribution of less than 100% of the Participant's Vested Account
         Balance shall only be permitted if the Participant is fully vested upon
         termination of employment.

     (e) If a Participant who is not 100% vested receives or is deemed to
         receive a distribution pursuant to this paragraph and resumes
         employment covered under this Plan, the Participant shall have the
         right to repay to the Plan the full amount of the distribution
         attributable to Employer contributions on or before the earlier of the
         date that the Participant incurs 5 consecutive 1-year Breaks in Service
         following the date of distribution or five years after the first date
         on which the Participant is subsequently reemployed. In such event, the
         Participant's account shall be restored to the value thereof at the
         time the distribution was made and may further be increased by the
         Plan's income and investment gains and/or losses on the undistributed
         amount from the date of distribution to the date of repayment.

     (f) A Participant shall also have the option, to postpone payment of his or
         her Plan benefits until the first day of April following the calendar
         year in which he or she attains age 70-1/2. Any balance of a
         Participant's account resulting from his or her Employee contributions
         not previously withdrawn, if any, may be withdrawn by the Participant
         immediately following separation from Service.

     (g) If a Participant ceases to be an active Employee as a result of a
         Disability as defined at paragraph 1.21, such Participant shall be able
         to make an application for a disability retirement benefit payment. The
         Participant's account balance will be deemed "immediately
         distributable" as set forth in paragraph 6.4, and will be fully vested
         pursuant to paragraph 9.2.

6.4 RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS

     (a) An account balance is immediately distributable if any part of the
         account balance could be distributed to the Participant (or Surviving
         Spouse) before the Participant attains (or would have attained if not
         deceased) the later of the Normal Retirement Age or age 62.

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     (b) If the value of a Participant's Vested Account Balance derived from
         Employer and Employee Contributions exceeds (or at the time of any
         prior distribution exceeded) $3,500, and the account balance is
         immediately distributable, the Participant and his or her Spouse (or
         where either the Participant or the Spouse has died, the survivor) must
         consent to any distribution of such account balance. The consent of the
         Participant and the Spouse shall be obtained in writing within the
         90-day period ending on the annuity starting date, which is the first
         day of the first period for which an amount is paid as an annuity or
         any other form. The Plan Administrator shall notify the Participant and
         the Participant's 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.

     (c) Notwithstanding the foregoing, only the Participant need consent to the
         commencement of a distribution in the form of a qualified Joint and
         Survivor Annuity while the account balance is immediately
         distributable. Furthermore, if payment in the form of a Qualified Joint
         and Survivor Annuity is not required with respect to the Participant
         pursuant to paragraph 8.7 of the Plan, only the Participant need
         consent to the distribution of an account balance that is immediately
         distributable. Neither the consent of the Participant nor the
         Participant's Spouse shall be required to the extent that a
         distribution is required to satisfy Code Section 401(a)(9) or Code
         Section 415. In addition, upon termination of this Plan if the Plan
         does not offer an annuity option (purchased from a commercial
         provider), the Participant's account balance may, without the
         Participant's consent, be distributed to the Participant or transferred
         to another Defined Contribution Plan [other than an employee stock
         ownership plan as defined in Code Section 4975(e)(7)] within the same
         controlled group.

     (d) For purposes of determining the applicability of the foregoing consent
         requirements to distributions made before the first day of the first
         Plan Year beginning after 1988, the Participant's Vested Account
         Balance shall not include amounts attributable to Qualified Voluntary
         Contributions.

6.5 NORMAL FORM OF PAYMENT The normal form of payment for a profit- sharing plan
satisfying the requirements of paragraph 8.7 hereof shall be a lump sum with no
option for annuity payments. For all other plans, the normal form of payment
hereunder shall be a Qualified Joint and Survivor Annuity as provided under
Article VIII. A Participant whose Vested Account Balance derived from Employer
and Employee contributions exceeds $3,500, or if at the time of any prior
distribution it exceeded $3,500, shall (with the consent of his or her Spouse)
have the right to receive his or her benefit in a lump sum or in monthly,
quarterly, semi-annual or annual payments from the Fund over any period not
extending beyond the life expectancy of the Participant and his or her
Beneficiary. For purposes of this paragraph, for Plan Years prior to 1989, a
Participant's Vested Account Balance shall

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not include Qualified Voluntary Contributions. The normal form of payment shall
be automatic, unless the Participant files a written request with the Employer
prior to the date on which the benefit is automatically payable, electing a lump
sum or installment payment option. No amendment to the Plan may eliminate one of
the optional distribution forms listed above.

6.6 COMMENCEMENT OF BENEFITS

     (a) Unless the Participant elects otherwise, distribution of benefits will
         begin no later than the 60th day after the close of the Plan Year in
         which the latest of the following events occurs:

         (1) the Participant attains age 65 (or normal retirement age if
             earlier),

         (2) the 10th anniversary of the year in which the Participant commenced
             participation in the Plan, or

         (3) the Participant terminates Service with the Employer.

     (b) Notwithstanding the foregoing, the failure of a Participant and Spouse
         (if necessary) to consent to a distribution while a benefit is
         immediately distributable, within the meaning of paragraph 6.4 hereof,
         shall be deemed an election to defer commencement of payment of any
         benefit sufficient to satisfy this paragraph.

6.7 CLAIMS PROCEDURES Upon retirement, death, or other severance of employment,
the Participant or his or her representative may make application to the
Employer requesting payment of benefits due and the manner of payment. If no
application for benefits is made, the Employer shall automatically pay any
vested benefit due hereunder in the normal form at the time prescribed at
paragraph 6.4. If an application for benefits is made, the Employer shall
accept, reject, or modify such request and shall notify the Participant in
writing setting forth the response of the Employer and in the case of a denial
or modification the Employer shall:

     (a) state the specific reason or reasons for the denial,

     (b) provide specific reference to pertinent Plan provisions on which the
         denial is based,

     (c) provide a description of any additional material or information
         necessary for the Participant or his representative to perfect the
         claim and an explanation of why such material or information is
         necessary, and

     (d) explain the Plan's claim review procedure as contained in this Plan.

In the event the request is rejected or modified, the Participant or his or her
representative may within 60 days following receipt by the Participant or
representative of such rejection or modification, submit a written request for
review by the Employer of its initial decision. Within 60 days following such
request for review, the Employer shall render its final decision in writing to
the Participant or representative stating specific reasons for such decision. If
the Participant or representative is not

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satisfied with the Employer's final decision, the Participant or representative
can institute an action in a federal court of competent jurisdiction; for this
purpose, process would be served on the Employer.

6.8 IN-SERVICE WITHDRAWALS An Employee may withdraw all or any part of the fair
market value of his or her Mandatory Contributions, Voluntary Contributions,
Qualified Voluntary Contributions or Rollover Contributions, upon written
request to the Employer. Transfer Contributions, which originate from a Plan
meeting the safe-harbor provisions of paragraph 8.7, may also be withdrawn by an
Employee upon written request to the Employer. Transfer Contributions not
meeting the safe-harbor provisions may only be withdrawn upon retirement, death,
Disability, termination or termination of the Plan, and will be subject to
Spousal consent requirements contained in Code Sections 411(a)(11) and 417. No
such withdrawals are permitted from a money purchase plan until the participant
reaches Normal Retirement Age. Such request shall include the Participant's
address, social security number, birthdate, and amount of the withdrawal. If at
the time a distribution of Qualified Voluntary Contributions is received the
Participant has not attained age 59-1/2 and is not disabled, as defined at Code
Section 22(e)(3), the Participant will be subject to a federal income tax
penalty, unless the distribution is rolled over to a qualified plan or
individual retirement plan within 60 days of the date of distribution. A
Participant may withdraw all or any part of the fair market value of his or her
pre-1987 Voluntary Contributions with or without withdrawing the earnings
attributable thereto. Post-1986 Voluntary Contributions may only be withdrawn
along with a portion of the earnings thereon. The amount of the earnings to be
withdrawn is determined by using the formula: DA[1-(V <184> V + E)], where DA is
the distribution amount, V is the amount of Voluntary Contributions and V + E is
the amount of Voluntary Contributions plus the earnings attributable thereto. A
Participant withdrawing his or her other contributions prior to attaining age
59-1/2, will be subject to a federal tax penalty to the extent that the
withdrawn amounts are includable in income. Unless the Employer provides
otherwise in the Adoption Agreement, any Participant in a profit-sharing plan
who is 100% fully vested in his or her Employer contributions may withdraw all
or any part of the fair market value of any of such contributions that have been
in the account at least two years, plus the investment earnings thereon, after
attaining age 59-1/2 without separation from Service. Such distributions shall
not be eligible for redeposit to the Fund. A withdrawal under this paragraph
shall not prohibit such Participant from sharing in any future Employer
Contribution he or she would otherwise be eligible to share in. A request to
withdraw amounts pursuant to this paragraph must if applicable, be consented to
by the Participant's Spouse. The consent shall comply with the requirements of
paragraph 6.4 relating to immediate distributions.

Elective Deferrals, Qualified Non-elective Contributions, and Qualified Matching
Contributions, and income allocable to each are not distributable to a
Participant or his or her Beneficiary or Beneficiaries, in accordance with such
Participant's or Beneficiary's or Beneficiaries' election, earlier than upon
separation from Service, death, or Disability. Such amounts may also be
distributed upon:

     (a) Termination of the Plan without the establishment of another Defined
         Contribution Plan.

     (b) 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.

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     (c) 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.

     (d) The attainment of age 59-1/2.

     (e) The Hardship of the Participant as described in paragraph 6.9.

All distributions that may be made pursuant to one or more of the foregoing
distributable events are subject to the Spousal and Participant consent
requirements, if applicable, contained in Code Sections 401(a)(11) and 417.

6.9 HARDSHIP WITHDRAWAL If permitted by the Trustee/Custodian and the Employer
in the Adoption Agreement, a Participant may request a Hardship withdrawal prior
to attaining age 59-1/2. If the Participant has not attained age 59-1/2, the
Participant may be subject to a federal income tax penalty. Such request shall
be in writing to the Employer who shall have sole authority to authorize a
Hardship withdrawal, pursuant to the rules below. Hardship withdrawals may
include Elective Deferrals regardless of when contributed and any earnings
accrued and credited thereon as of the last day of the Plan Year ending before
July 1, 1989 and Employer related contributions, including but not limited to
Employer Matching Contributions, plus the investment earnings thereon to the
extent vested. Qualified Matching Contributions, Qualified Non-Elective
Contributions and Elective Deferrals reclassified as Voluntary Contributions
plus the investment earnings thereon are only available for Hardship withdrawal
prior to age 59-1/2 to the extent that they were credited to the Participant's
Account as of the last day of the Plan Year ending prior to July 1, 1989. The
Plan Administrator may limit withdrawals to Elective Deferrals and the earnings
thereon as stipulated above. Hardship withdrawals are subject to the Spousal
consent requirements contained in Code Sections 401(a)(11) and 417. Only the
following reasons are valid to obtain Hardship withdrawal:

     (a) medical expenses [within the meaning of Code Section 213(d)], incurred
         or necessary for the medical care of the Participant, his or her
         Spouse, children and other dependents,

     (b) the purchase (excluding mortgage payments) of the principal residence
         for the Participant,

     (c) payment of tuition and related educational expenses for the next twelve
         (12) months of post-secondary education for the Participant, his or her
         Spouse, children or other dependents, or

     (d) the need to prevent eviction of the Employee from or a foreclosure on
         the mortgage of, the Employee's principal residence.

Furthermore, the following conditions must be met in order for a withdrawal to
be authorized:

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     (e) the Participant has obtained all distributions, other than hardship
         distributions, and all nontaxable loans under all plans maintained by
         the Employer,

     (f) all plans maintained by the Employer, other than flexible benefit plans
         under Code Section 125 providing for current benefits, provide that the
         Employee's Elective Deferrals and Voluntary Contributions will be
         suspended for twelve months after the receipt of the Hardship
         distribution,

     (g) the distribution is not in excess of the amount of the immediate and
         heavy financial need [(a) through (d) above], including amounts
         necessary to pay any federal, state or local income tax or penalties
         reasonably anticipated to result from the distribution, and

     (h) all plans maintained by the Employer provide that an Employee may not
         make Elective Deferrals for the Employee's taxable year immediately
         following the taxable year of the Hardship distribution in excess of
         the applicable limit under Code Section 402(g) for such taxable year,
         less the amount of such Employee's pre-tax contributions for the
         taxable year of the Hardship distribution.

If a distribution is made at a time when a Participant has a nonforfeitable
right to less than 100% of the account balance derived from Employer
contributions and the Participant may increase the nonforfeitable percentage in
the account:

     (a) A separate account will be established for the Participant's interest
         in the Plan as of the time of the distribution, and

     (b) At any relevant time the Participant's nonforfeitable portion of the
         separate account will be equal to an amount ("X") determined by the
         formula:

                         X = P [AB + (R X D)] - (R X D)

For purposes of applying the formula: "P" is the nonforfeitable percentage at
the relevant time, "AB" is the account balance at the relevant time, "D" is the
amount of the distribution and "R" is the ratio of the account balance at the
relevant time to the account balance after distribution.

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                                   ARTICLE VII

                            DISTRIBUTION REQUIREMENTS

7.1 JOINT AND SURVIVOR ANNUITY REQUIREMENTS All distributions made under the
terms of this Plan must comply with the provisions of Article VIII including, if
applicable, the safe harbor provisions thereunder.

7.2 MINIMUM DISTRIBUTION REQUIREMENTS All distributions required under this
Article shall be determined and made in accordance with the minimum distribution
requirements of Code Section 401(a)(9) and the regulations thereunder, including
the minimum distribution incidental benefit rules found at Regulations Section
1.401(a)(9)-2. The entire interest of a Participant must be distributed or begin
to be distributed no later than the Participant's Required Beginning Date. Life
expectancy and joint and last survivor life expectancy are computed by using the
expected return multiples found in Tables V and VI of Regulations Section
1.72-9.

7.3 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):

     (a) the life of the Participant,

     (b) the life of the Participant and a Designated Beneficiary,

     (c) a period certain not extending beyond the life expectancy of the
         participant, or

     (d) a period certain not extending beyond the joint and last survivor
         expectancy of the Participant and a designated beneficiary.

7.4 REQUIRED DISTRIBUTIONS ON OR AFTER THE REQUIRED BEGINNING DATE

     (a) 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.

     (b) For calendar years beginning before 1989, if the Participant's Spouse
         is not the Designated Beneficiary, the method of distribution selected
         must have assured that at least 50% of the Present Value of the amount
         available for distribution was to be paid within the life expectancy of
         the Participant.

     (c) For calendar years beginning after 1988, the amount to be distributed
         each year, beginning with distributions for the First Distribution
         Calendar Year shall not be less than the quotient obtained by dividing
         the Participant's benefit by the lesser of (1) the Applicable Life
         Expectancy or (2) if the

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         Participant's Spouse is not the Designated Beneficiary, the applicable
         divisor determined from the table set forth in Q&A-4 of Regulations
         Section 1.401(a)(9)-2. Distributions after the death of the Participant
         shall be distributed using the Applicable Life Expectancy as the
         relevant divisor without regard to Regulations Section 1.401(a)(9)-2.

     (d) The minimum distribution required for the Participant's First
         Distribution Calendar Year must be made on or before the Participant's
         Required Beginning Date. The minimum distribution for other calendar
         years, including the minimum distribution for the Distribution Calendar
         Year in which the Participant's Required Beginning Date occurs, must be
         made on or before December 31 of that Distribution Calendar Year.

     (e) If the Participant's benefit is distributed in the form of an annuity
         purchased from an insurance company, distributions thereunder shall be
         made in accordance with the requirements of Code Section 401(a)(9) and
         the Regulations thereunder.

     (f) For purposes of determining the amount of the required distribution for
         each Distribution Calendar Year, the account balance to be used is the
         account balance determined as of the last valuation preceding the
         Distribution Calendar Year. This balance will be increased by the
         amount of any contributions or forfeitures allocated to the account
         balance after the valuation date in such preceding calendar year. Such
         balance will also be decreased by distributions made after the
         Valuation Date in such preceding Calendar Year.

     (g) For purposes of subparagraph 7.4(f), if any portion of the minimum
         distribution for the First Distribution Calendar Year is made in the
         second Distribution Calendar Year on or before the Required Beginning
         Date, the amount of the minimum distribution made in the second
         Distribution Calendar Year shall be treated as if it had been made in
         the immediately preceding Distribution Calendar Year.

7.5 REQUIRED BEGINNING DATE

     (a) General Rule. The Required Beginning Date of a Participant is the first
         day of April of the calendar year following the calendar year in which
         the Participant attains age 70-1/2.

     (b) Transitional Rules. The Required Beginning Date of a Participant who
         attains age 70-1/2 before 1988, shall be determined in accordance with
         (1) or (2) below:

         (1) Non-5-percent owners. The Required Beginning Date of a Participant
             who is not a 5-percent owner is the first day of April of the
             calendar year following the calendar year in which the later of
             retirement or attainment of age 70-1/2 occurs. In the case of a
             Participant who is not a 5-percent

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             owner who attains age 70-1/2 during 1988 and who has not retired as
             of January 1, 1989, the Required Beginning Date is April 1, 1990.

         (2) 5-percent owners. The Required Beginning Date of a Participant who
             is a 5-percent owner during any year beginning after 1979, is the
             first day of April following the later of:

             (i)  the calendar year in which the Participant attains age 70-1/2,
                  or

             (ii) the earlier of the calendar year with or within which ends the
                  plan year in which the Participant becomes a 5-percent owner,
                  or the calendar year in which the Participant retires.

     (c) A Participant is treated as a 5-percent owner for purposes of this
         Paragraph if such Participant is a 5-percent owner as defined in Code
         Section 416(i) (determined in accordance with Code 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 Owner
         attains age 66-1/2 or any subsequent Plan Year.

     (d) Once distributions have begun to a 5-percent owner under this
         paragraph, they must continue to be distributed, even if the
         Participant ceases to be a 5-percent owner in a subsequent year.

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7.6 TRANSITIONAL RULE

     (a) Notwithstanding the other requirements of this Article and subject to
         the requirements of Article VIII, Joint and Survivor Annuity
         Requirements, distribution on behalf of any Employee, including a
         5-percent owner, may be made in accordance with all of the following
         requirements (regardless of when such distribution commences):

         (1) The distribution by the Trust is one which would not have
             disqualified such Trust under Code Section 401(a)(9) as in effect
             prior to amendment by the Deficit Reduction Act of 1984.

         (2) The distribution is in accordance with a method of distribution
             designated by the Employee whose interest in the Trust is being
             distributed or, if the Employee is deceased, by a beneficiary of
             such Employee.

         (3) Such designation was in writing, was signed by the Employee or the
             beneficiary, and was made before 1984.

         (4) The Employee had accrued a benefit under the Plan as of December
             31, 1983.

         (5) The method of distribution designated by the Employee or the
             beneficiary specifies the time at which distribution will commence,
             the period over which distributions will be made, and in the case
             of any distribution upon the Employee's death, the beneficiaries of
             the Employee listed in order of priority.

     (b) A distribution upon death will not be covered by this transitional rule
         unless the information in the designation contains the required
         information described above with respect to the distributions to be
         made upon the death of the Employee.

     (c) For any distribution which commences before 1984, but continues after
         1983, the Employee or the beneficiary, to whom such distribution is
         being made, will be presumed to have designated the method of
         distribution under which the distribution is being made if the method
         of distribution was specified in writing and the distribution satisfies
         the requirements in subparagraphs (a)(1) and (5) above.

     (d) If a designation is revoked, any subsequent distribution must satisfy
         the requirements of Code Section 401(a)(9) and the regulations
         thereunder. If a designation is revoked subsequent to the date
         distributions are required to begin, the Trust must distribute by the
         end of the calendar year following the calendar year in which the
         revocation occurs the total amount not yet distributed which would have
         been required to have been distributed to

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         satisfy Code Section 401(a)(9) and the regulations thereunder, but for
         the section 242(b)(2) election of the Tax Equity and Fiscal
         Responsibility Act of 1982. For calendar years beginning after 1988,
         such distributions must meet the minimum distribution incidental
         benefit requirements in section 1.401(a)(9)-2 of the Income Tax
         Regulations. Any changes in the designation will be considered to be a
         revocation of the designation. However, the mere substitution or
         addition of another beneficiary (one not named in the designation)
         under the designation will not be considered to be a revocation of the
         designation, so long as such substitution or addition does not alter
         the period over which distributions are to be made under the
         designation, directly or indirectly (for example, by altering the
         relevant measuring life). In the case in which an amount is transferred
         or rolled over from one plan to another plan, the rules in Q&A J-2 and
         Q&A J-3 of the regulations shall apply.

7.7 DESIGNATION OF BENEFICIARY FOR DEATH BENEFIT Each Participant shall file a
written designation of beneficiary with the Employer upon qualifying for
participation in this Plan. Such designation shall remain in force until revoked
by the Participant by filing a new beneficiary form with the Employer. The
Participant may elect to have a portion of his or her account balance invested
in an insurance contract. If an insurance contract is purchased under the Plan,
the Trustee must be named as Beneficiary under the terms of the contract.
However, the Participant shall designate a Beneficiary to receive the proceeds
of the contract after settlement is received by the Trustee. Under a
profit-sharing plan satisfying the requirements of paragraph 8.7, the Designated
Beneficiary shall be the Participant's Surviving Spouse, if any, unless such
Spouse properly consents otherwise.

7.8 NONEXISTENCE OF BENEFICIARY Any portion of the amount payable hereunder
which is not disposed of because of the Participant's or former Participant's
failure to designate a beneficiary, or because all of the Designated
Beneficiaries predeceased the Participant, shall be paid to his or her Spouse.
If the Participant had no Spouse at the time of death, payment shall be made to
the personal representative of his or her estate in a lump sum.

7.9 DISTRIBUTION BEGINNING BEFORE DEATH If the Participant dies after
distribution of his or her 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.

7.10 DISTRIBUTION BEGINNING AFTER DEATH If the Participant dies before
distribution of his or her interest begins, distribution of the Participant's
entire interest shall be completed by December 31 of the calendar year
containing the fifth anniversary of the Participant's death except to the extent
that an election is made to receive distributions in accordance with (a) or (b)
below:

     (a) If any portion of the Participant's interest is payable to a Designated
         Beneficiary, distributions may be made over the life or over a period
         certain not greater than the life expectancy of the Designated
         Beneficiary commencing on or before December 31 of the calendar year
         immediately following the calendar year in which the Participant died;

     (b) If the Designated Beneficiary is the Participant's surviving Spouse,
         the date distributions are required to begin in accordance with (a)
         above shall not be earlier than the later of (1) December 31 of the
         calendar year immediately

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         following the calendar year in which the participant died or (2)
         December 31 of the calendar year in which the Participant would have
         attained age 70-1/2.

If the Participant has not made an election pursuant to this paragraph 7.10 by
the time of his or her death, the Participant's Designated Beneficiary must
elect the method of distribution no later than the earlier of (1) December 31 of
the calendar year in which distributions would be required to begin under this
section, or (2) December 31 of the calendar year which contains the fifth
anniversary of the date of death of the participant. If the Participant has no
Designated Beneficiary, or if the Designated Beneficiary does not elect a method
of distribution, then distribution of the Participant's entire interest must be
completed by December 31 of the calendar year containing the fifth anniversary
of the Participant's death.

For purposes of this paragraph if the Surviving Spouse dies after the
Participant, but before payments to such Spouse begin, the provisions of this
paragraph with the exception of paragraph (b) therein, shall be applied as if
the Surviving Spouse were the Participant. For the purposes of this paragraph
and paragraph 7.9, distribution of a Participant's interest is considered to
begin on the Participant's Required Beginning Date (or, if the preceding
sentence is applicable, the date distribution is required to begin to the
Surviving Spouse). If distribution in the form of an annuity described in
paragraph 7.4(e) irrevocably commences to the Participant before the Required
Beginning Date, the date distribution is considered to begin is the date
distribution actually commences.

For purposes of paragraph 7.9 and this paragraph, if an amount is payable to
either a minor or an individual who has been declared incompetent, the benefits
shall be paid to the legally appointed guardian for the benefit of said minor or
incompetent individual, unless the court which appointed the guardian has
ordered otherwise.

7.11 DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS

     (a) Notwithstanding any other provision of the Plan, Excess Elective
         Deferrals plus any income and minus any loss allocable thereto, shall
         be distributed no later than April 15, 1988, and each April 15
         thereafter, to Participants to whose accounts Excess Elective Deferrals
         were allocated for the preceding taxable year, and who claim Excess
         Elective Deferrals for such taxable year. Excess Elective Deferrals
         shall be treated as Annual Additions under the Plan, unless such
         amounts are distributed no later than the first April 15th following
         the close of the Participant's taxable year. A Participant is deemed to
         notify the Plan Administrator of any Excess Elective Deferrals that
         arise by taking into account only those Elective Deferrals made to this
         Plan and any other plans of this Employer.

     (b) Furthermore, a Participant who participates in another plan allowing
         Elective Deferrals may assign to this Plan any Excess Elective
         Deferrals made during a taxable year of the Participant, by notifying
         the Plan Administrator of the amount of the Excess Elective Deferrals
         to be assigned. The Participant's claim shall be in writing; shall be
         submitted to the Plan Administrator not later than March 1 of each
         year; shall specify the amount of the Participant's Excess Elective
         Deferrals for the preceding taxable year; and shall be accompanied by
         the Participant's written statement that if such amounts are

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         not distributed, such Excess Elective Deferrals, when added to amounts
         deferred under other plans or arrangements described in Code Sections
         401(k), 408(k) [Simplified Employee Pensions], or 403(b) [annuity
         programs for public schools and charitable organizations] will exceed
         the $7,000 limit as adjusted under Code Section 415(d) imposed on the
         Participant by Code Section 402(g) for the year in which the deferral
         occurred.

     (c) Excess Elective Deferrals shall be adjusted for any income or loss up
         to the end of the taxable year, during which such excess was deferred.
         Income or loss will be calculated under the method used to calculate
         investment earnings and losses elsewhere in the Plan.

     (d) If the Participant receives a return of his or her Elective Deferrals,
         the amount of such contributions which are returned must be brought
         into the Employee's taxable income.

7.12 DISTRIBUTIONS OF EXCESS CONTRIBUTIONS

     (a) Notwithstanding any other provision of this Plan, Excess Contributions,
         plus any income and minus any loss allocable thereto, shall be
         distributed no later than the last day of each Plan Year to
         Participants to whose accounts such Excess Contributions were allocated
         for the preceding Plan Year. If such excess amounts are distributed
         more than 2-1/2 months after the last day of the Plan Year in which
         such excess amounts arose, a ten (10) percent excise tax will be
         imposed on the Employer maintaining the Plan with respect to such
         amounts. Such distributions shall be made to Highly Compensated
         Employees on the basis of the respective portions of the Excess
         Contributions attributable to each of such Employees. Excess
         Contributions of Participants who are subject to the Family Member
         aggregation rules of Code Section 414(q)(6) shall be allocated among
         the Family Members in proportion to the Elective Deferrals (and amounts
         treated as Elective Deferrals) of each Family Member that is combined
         to determine the Average Deferral Percentage.

     (b) Excess Contributions (including the amounts recharacterized) shall be
         treated as Annual Additions under the Plan.

     (c) Excess Contributions shall be adjusted for any income or loss up to the
         end of the Plan Year. Income or loss will be calculated under the
         method used to calculate investment earnings and losses elsewhere in
         the Plan.

     (d) Excess Contributions shall be distributed from the Participant's
         Elective Deferral account and Qualified 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 Non-Elective Contribution account only to
         the extent that such Excess Contributions exceed the balance in the
         Participant's Elective Deferral account and Qualified Matching
         Contribution account.

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7.13 DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS

     (a) Notwithstanding any other provision of this Plan, Excess Aggregate
         Contributions, plus any income and minus any loss allocable thereto,
         shall be forfeited, if forfeitable, or if not forfeitable, distributed
         no later than the last day of each Plan Year to Participants to whose
         accounts such Excess Aggregate Contributions were allocated for the
         preceding Plan Year. Excess Aggregate Contributions shall be allocated
         to Participants who are subject to the Family Member aggregation rules
         of Code Section 414(q)(6) in the manner prescribed by the regulations.
         If such Excess Aggregate Contributions are distributed more than 2-1/2
         months after the last day of the Plan Year in which such excess amounts
         arose, a ten (10) percent excise tax will be imposed on the Employer
         maintaining the Plan with respect to those amounts. Excess Aggregate
         Contributions shall be treated as Annual Additions under the plan.

     (b) Excess Aggregate Contributions shall be adjusted for any income or loss
         up to the end of the Plan Year. The income or loss allocable to Excess
         Aggregate Contributions is the sum of income or loss for the Plan Year
         allocable to the Participant's Voluntary Contribution account, Matching
         Contribution account (if any, and if all amounts therein are not used
         in the ADP test) and, if applicable, Qualified Non-Elective
         Contribution account and Elective Deferral account. Income or loss will
         be calculated under the method used to calculate investment earnings
         and losses elsewhere in the Plan.

     (c) Forfeitures of Excess Aggregate Contributions may either be reallocated
         to the accounts of non-Highly Compensated Employees or applied to
         reduce Employer contributions, as elected by the employer in the
         Adoption Agreement.

     (d) Excess Aggregate Contributions shall be forfeited if such amount is not
         vested. If vested, such excess shall be distributed on a pro-rata basis
         from the Participant's Voluntary Contribution account (and, if
         applicable, the Participant's Qualified Non-Elective Contribution
         account, Matching Contribution account, Qualified Matching Contribution
         account, or Elective Deferral account, or both).

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                                  ARTICLE VIII

                     JOINT AND SURVIVOR ANNUITY REQUIREMENTS

8.1 APPLICABILITY OF PROVISIONS The provisions of this Article shall apply to
any Participant who is credited with at least one Hour of Service with the
Employer on or after August 23, 1984 and such other Participants as provided in
paragraph 8.8.

8.2 PAYMENT OF QUALIFIED JOINT AND SURVIVOR ANNUITY Unless an optional form of
benefit is selected pursuant to a Qualified Election within the 90-day period
ending on the Annuity Starting Date, a married Participant's Vested Account
Balance will be paid in the form of a Qualified Joint and Survivor Annuity and
an unmarried Participant's Vested Account Balance will be paid in the form of a
life annuity. The Participant may elect to have such annuity distributed upon
attainment of the Early Retirement Age under the Plan.

8.3 PAYMENT OF QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY Unless an optional form
of benefit has been selected within the Election Period pursuant to a Qualified
Election, if a Participant dies before benefits have commenced then the
Participant's Vested Account Balance shall be paid in the form of an annuity for
the life of the Surviving Spouse. The Surviving Spouse may elect to have such
annuity distributed within a reasonable period after the Participant's death.

A Participant who does not meet the age 35 requirement set forth in the Election
Period as of the end of any current Plan Year may make a special qualified
election to waive the qualified Pre-retirement Survivor Annuity for the period
beginning on the date of such election and ending on the first day of the Plan
Year in which the Participant will attain age 35. Such election shall not be
valid unless the Participant receives a written explanation of the Qualified
Pre-retirement Survivor Annuity in such terms as are comparable to the
explanation required under paragraph 8.5. Qualified Pre-retirement Survivor
Annuity coverage will be automatically reinstated as of the first day of the
Plan Year in which the Participant attains age 35. Any new waiver on or after
such date shall be subject to the full requirements of this Article.

8.4 QUALIFIED ELECTION A Qualified Election is an election to either waive a
Qualified Joint and Survivor Annuity or a qualified pre-retirement survivor
annuity. Any such election 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, which 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.

Additionally, a Participant's waiver of the Qualified Joint and Survivor Annuity
shall not be effective unless the election designates a form of benefit payment
which may not be changed without spousal consent (or the Spouse expressly
permits designations by the Participant without any further spousal

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consent). If it is established to the satisfaction of the Plan Administrator
that there is no Spouse or that the Spouse cannot be located, a waiver will be
deemed a Qualified Election. Any consent by a Spouse obtained under this
provision (or establishment that the consent of a Spouse may not be obtained)
shall be effective only with respect to such Spouse. A consent that permits
designations by the Participant without any requirement of further consent by
such Spouse must acknowledge that the Spouse has the right to limit consent to a
specific beneficiary, and a specific form of benefit where applicable, and that
the Spouse voluntarily elects to relinquish either or both of such rights. A
revocation of a prior waiver may be made by a Participant without the consent of
the Spouse at any time before the commencement of benefits. The number of
revocations shall not be limited. No consent obtained under this provision shall
be valid unless the Participant has received notice as provided in paragraphs
8.5 and 8.6 below.

8.5 NOTICE REQUIREMENTS FOR QUALIFIED JOINT AND SURVIVOR ANNUITY In the case of
a Qualified Joint and Survivor Annuity, the Plan Administrator shall, no less
than 30 days and no more than 90 days prior to the Annuity Starting date,
provide each Participant a written explanation of:

     (a)  the terms and conditions of a Qualified Joint and Survivor Annuity;

     (b)  the Participant's right to make and the effect of an election to waive
          the Qualified Joint and Survivor Annuity form of benefit;

     (c)  the rights of a Participant's Spouse; and

     (d)  the right to make, and the effect of, a revocation of a previous
          election to waive the Qualified Joint and Survivor Annuity.

8.6 NOTICE REQUIREMENTS FOR QUALIFIED PRE-RETIREMENT SURVIVOR ANNUITY In the
case of a qualified pre-retirement survivor annuity as described in paragraph
8.3, the Plan Administrator shall provide each Participant within the applicable
period for such Participant a written explanation of the qualified
pre-retirement survivor annuity in such terms and in such manner as would be
comparable to the explanation provided for meeting the requirements of paragraph
8.5 applicable to a Qualified Joint and Survivor Annuity. The applicable period
for a Participant is whichever of the following periods ends last:

     (a)  the period beginning with the first day of the Plan Year in which the
          Participant attains age 32 and ending with the close of the Plan Year
          preceding the Plan Year in which the Participant attains age 35;

     (b)  a reasonable period ending after the individual becomes a Participant;

     (c)  a reasonable period ending after this Article first applies to the
          Participant. Notwithstanding the foregoing, notice must be provided
          within a reasonable period ending after separation from Service in the
          case of a Participant who separates from Service before attaining age
          35.

For purposes of applying the preceding paragraph, a reasonable period ending
after the events described in (b) and (c) is the end of the two-year period
beginning one-year prior to the date the applicable event occurs, and ending
one-year after that date. In the case of a Participant who separates from
Service before the Plan Year in which age 35 is attained, notice shall be
provided within the two-

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year period beginning one year prior to separation and ending one year after
separation. If such a Participant subsequently returns to employment with the
Employer, the applicable period for such Participant shall be re-determined.

8.7 SPECIAL SAFE-HARBOR EXCEPTION FOR CERTAIN PROFIT-SHARING PLANS

     (a)  This paragraph shall apply to a Participant in a profit-sharing plan,
          and to any distribution, made on or after the first day of the first
          plan year beginning after 1988, from or under a separate account
          attributable solely to Qualified Voluntary contributions, as
          maintained on behalf of a Participant in a money purchase pension
          plan, (including a target benefit plan) if the following conditions
          are satisfied:

          (1)  the Participant does not or 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 90-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. These safe-harbor rules
          shall not be operative with respect to a Participant in a
          profit-sharing plan if that plan is a direct or indirect transferee of
          a Defined Benefit Plan, money purchase plan, a target benefit plan,
          stock bonus plan, or profit-sharing plan which is subject to the
          survivor annuity requirements of Code Section 401(a)(11) and Code
          Section 417, and would therefore have a Qualified Joint and Survivor
          Annuity as its normal form of benefit.

     (b)  The Participant may waive the spousal death benefit described in this
          paragraph at any time provided that no such waiver shall be effective
          unless it satisfies the conditions (described in paragraph 8.4) that
          would apply to the Participant's waiver of the Qualified
          Pre-Retirement Survivor Annuity.

     (c)  If this paragraph 8.7 is operative, then all other provisions of this
          Article other than paragraph 8.8 are inoperative.

          8.8 TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES Special transition
          rules apply to Participants who were not receiving benefits on August
          23, 1984.

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     (a)  Any living Participant not receiving benefits on August 23, 1984, who
          would otherwise not receive the benefits prescribed by the previous
          paragraphs of this Article, must be given the opportunity to elect to
          have the prior paragraphs of this Article apply if such Participant is
          credited with at least one Hour of Service under this Plan or a
          predecessor Plan in a Plan Year beginning on or after January 1, 1976
          and such Participant had at least 10 Years of Service for vesting
          purposes when he or she separated from Service.

     (b)  Any living Participant not receiving benefits on August 23, 1984, who
          was credited with at least one Hour of Service under this Plan or a
          predecessor Plan on or after September 2, 1974, and who is not
          otherwise credited with any Service in a Plan Year beginning on or
          after January 1, 1976, must be given the opportunity to have his or
          her benefits paid in accordance with paragraph 8.9.

     (c)  The respective opportunities to elect [as described in (a) and (b)
          above] must be afforded to the appropriate Participants during the
          period commencing on August 23, 1984 and ending on the date benefits
          would otherwise commence to said Participants.

8.9 AUTOMATIC JOINT AND SURVIVOR ANNUITY AND EARLY SURVIVOR ANNUITY Any
Participant who has elected pursuant to paragraph 8.8(b) and any Participant who
does not elect under paragraph 8.8(a) or who meets the requirements of paragraph
8.8(a), except that such Participant does not have at least 10 years of vesting
Service when he or she separates from Service, shall have his or her benefits
distributed in accordance with all of the following requirements if benefits
would have been payable in the form of a life annuity.

     (a)  Automatic Joint and Survivor Annuity. If benefits in the form of a
          life annuity become payable to a married Participant who:

          (1)  begins to receive payments under the Plan on or after Normal
               Retirement Age, or

          (2)  dies on or after Normal Retirement Age while still working for
               the Employer, or

          (3)  begins to receive payments on or after the Qualified Early
               Retirement Age, or

          (4)  separates from Service on or after attaining Normal Retirement
               (or the Qualified Early Retirement Age) and after satisfying the
               eligibility requirements for the payment of benefits under the
               Plan and thereafter dies before beginning to receive such
               benefits, then such benefits will be received under this Plan in
               the form of a Qualified Joint and Survivor Annuity, unless the
               Participant has elected otherwise during the Election Period. The
               Election Period must begin at least 6 months before the
               Participant attains Qualified Early

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               Retirement Age and end not more than 90 days before the
               commencement of benefits. Any election will be in writing and may
               be changed by the Participant at any time.

     (b)  Election of Early Survivor Annuity. A Participant who is employed
          after attaining the Qualified Early Retirement Age will be given the
          opportunity to elect, during the Election Period, to have a survivor
          annuity payable on death. If the Participant elects the survivor
          annuity, payments under such annuity must not be less than the
          payments which would have been made to the Spouse under the Qualified
          Joint and Survivor Annuity if the Participant had retired on the day
          before his or her death. Any election under this provision will be in
          writing and may be changed by the Participant at any time. The
          Election Period begins on the later of:

          (1)  the 90th day before the Participant attains the Qualified Early
               Retirement Age, or

          (2)  the date on which participation begins, and ends on the date the
               Participant terminates employment.

8.10 ANNUITY CONTRACTS Any annuity contract distributed under this Plan must be
nontransferable. The terms of any annuity contract purchased and distributed by
the Plan to a Participant or Spouse shall comply with the requirements of this
Plan.

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                                   ARTICLE IX

                                     VESTING

9.1 EMPLOYEE CONTRIBUTIONS A Participant shall always have a 100% vested and
nonforfeitable interest in his or her Elective Deferrals, Voluntary
Contributions, Qualified Voluntary Contributions, Rollover Contributions, and
Transfer Contributions plus the earnings thereon. No forfeiture of Employer
related contributions (including any minimum contributions made under paragraph
14.2) will occur solely as a result of an Employee's withdrawal of any Employee
contributions.

9.2 EMPLOYER CONTRIBUTIONS A Participant shall acquire a vested and
nonforfeitable interest in his or her account attributable to Employer
contributions in accordance with the table selected in the Adoption Agreement,
provided that if a Participant is not already fully vested, he or she shall
become so upon attaining Normal Retirement Age, Early Retirement Age, on death
prior to normal retirement, on retirement due to Disability, or on termination
of the Plan.

9.3 COMPUTATION PERIOD The computation period for purposes of determining Years
of Service and Breaks in Service for purposes of computing a Participant's
nonforfeitable right to his or her account balance derived from Employer
contributions shall be determined by the Employer in the Adoption Agreement. In
the event a former Participant with no vested interest in his or her Employer
contribution account requalifies for participation in the Plan after incurring a
Break in Service, such Participant shall be credited for vesting with all
pre-break and post-break Service.

9.4 REQUALIFICATION PRIOR TO FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE The
account balance of such Participant shall consist of any undistributed amount in
his or her account as of the date of re-employment plus any future contributions
added to such account plus the investment earnings on the account. The Vested
Account Balance of such Participant shall be determined by multiplying the
Participant's account balance (adjusted to include any distribution or redeposit
made under paragraph 6.3) by such Participant's vested percentage. All Service
of the Participant, both prior to and following the break, shall be counted when
computing the Participant's vested percentage.

9.5 REQUALIFICATION AFTER FIVE CONSECUTIVE ONE-YEAR BREAKS IN SERVICE If such
Participant is not fully vested upon re-employment, a new account shall be
established for such Participant to separate his or her deferred vested and
nonforfeitable account, if any, from the account to which new allocations will
be made. The Participant's deferred account to the extent remaining shall be
fully vested and shall continue to share in earnings and losses of the Fund.
When computing the Participant's vested portion of the new account, all
pre-break and post-break Service shall be counted. However, notwithstanding this
provision, no such former Participant who has had five consecutive one-year
Breaks in Service shall acquire a larger vested and nonforfeitable interest in
his or her prior account balance as a result of requalification hereunder.

9.6 CALCULATING VESTED INTEREST A Participant's vested and nonforfeitable
interest shall be calculated by multiplying the fair market value of his or her
account attributable to Employer contributions on the Valuation Date preceding
distribution by the decimal equivalent of the vested percentage as of his or her
termination date. The amount attributable to Employer contributions for purposes
of the calculation includes amounts previously paid out pursuant to paragraph
6.3 and not repaid. The Participant's vested and nonforfeitable interest, once
calculated above, shall be reduced to reflect those amounts previously paid out
to the Participant and not repaid by the Participant. The

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Participant's vested and nonforfeitable interest so determined shall continue to
share in the investment earnings and any increase or decrease in the fair market
value of the Fund up to the Valuation Date preceding or coinciding with payment.

9.7 FORFEITURES Any balance in the account of a Participant who has separated
from Service to which he or she is not entitled under the foregoing provisions,
shall be forfeited and applied as provided in the Adoption Agreement. A
forfeiture may only occur if the Participant has received a distribution from
the Plan or if the Participant has incurred five consecutive 1-year Breaks in
Service. Furthermore, a Highly Compensated Employee's Matching Contributions may
be forfeited, even if vested, if the contributions to which they relate are
Excess Deferrals, Excess Contributions or Excess Aggregate Contributions.

9.8 AMENDMENT OF VESTING SCHEDULE No amendment to the Plan shall have the effect
of decreasing a Participant's vested interest determined without regard to such
amendment as of the later of the date such amendment is adopted or the date it
becomes effective. Further, if the vesting schedule of the Plan is amended, or
the Plan is amended in any way that directly or indirectly affects the
computation of any 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 three Years of Service with the Employer may
elect, within a reasonable period after the adoption of the amendment, to have
his or her nonforfeitable percentage computed under the Plan without regard to
such amendment. For Participants who do not have at least one Hour of Service in
any Plan Year beginning after 1988, the preceding sentence shall be applied by
substituting "Five Years of Service" for "Three Years of Service" where such
language appears. The period during which the election may be made shall
commence with the date the amendment is adopted and shall end on the later of:

     (a)  60 days after the amendment is adopted;

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

     (c)  60 days after the Participant is issued written notice of the
          amendment by the Employer or the Trustee/Custodian. If the
          Trustee/Custodian is asked to so notify, the Fund will be charged for
          the costs thereof.

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 section 412(c)(8) of the Code (relating to financial hardships). For
purposes of this paragraph, a Plan amendment which has the effect of decreasing
a Participant's account balance or eliminating an optional form of benefit, with
respect to benefits attributable to service before the amendment, shall be
treated as reducing an accrued benefit.

9.9 SERVICE WITH CONTROLLED GROUPS All Years of Service with other members of a
controlled group of corporations [as defined in Code Section 414(b)], trades or
businesses under common control [as defined in Code Section 414(c)], or members
of an affiliated service group [as defined in Code Section 414(m)] shall be
considered for purposes of determining a Participant's nonforfeitable
percentage.

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                                    ARTICLE X

                           LIMITATIONS ON ALLOCATIONS
                         AND ANTIDISCRIMINATION TESTING

10.1 PARTICIPATION IN THIS PLAN ONLY If the Participant does not participate in
and has never participated in another qualified plan, a Welfare Benefit Fund (as
defined in paragraph 1.89) or an individual medical account, as defined in Code
Section 415(l)(2), maintained by the adopting Employer, which provides an Annual
Addition as defined in paragraph 1.4, the amount of Annual Additions which 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 Permissible Amount. 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 estimate of the Participant's Compensation for the Limitation Year,
uniformly determined for all Participants similarly situated. 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.

10.2 DISPOSITION OF EXCESS ANNUAL ADDITIONS If, pursuant to paragraph 10.1 or as
a result of the allocation of forfeitures, there is an Excess Amount, the excess
will be disposed of under one of the following methods as determined in the
Adoption Agreement. If no election is made in the Adoption Agreement then method
"(a)" below shall apply.

     (a)  Suspense Account Method

          (1)  Any nondeductible Employee Voluntary, Required Voluntary
               Contributions and unmatched Elective Deferrals to the extent they
               would reduce the Excess Amount will be returned to the
               Participant. To the extent necessary to reduce the Excess Amount,
               non-Highly Compensated Employees will have all Elective Deferrals
               returned whether or not there was a corresponding match.

          (2)  If after the application of paragraph (1) an Excess Amount still
               exists, and the Participant is covered by the Plan at the end of
               the Limitation Year, the Excess Amount in the Participant's
               account will be used to reduce Employer contributions (including
               any allocation of forfeitures) for such Participant in the next
               Limitation Year, and each succeeding Limitation Year if
               necessary;

          (3)  If after the application of paragraph (1) an Excess Amount still
               exists, and the Participant is not covered by the Plan at the end
               of the Limitation Year, the Excess Amount will be held
               unallocated in a suspense account. The suspense account will be
               applied to reduce future Employer

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               contributions (including allocation of any forfeitures) for all
               remaining Participants in the next Limitation Year, and each
               succeeding Limitation Year if necessary;

          (4)  If a suspense account is in existence at any time during the
               Limitation Year pursuant to this paragraph, it will not
               participate in the allocation of 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 contributions or any Employee Contributions
               may be made to the Plan for that Limitation Year. Excess amounts
               may not be distributed to Participants or former Participants.

     (b)  Spillover Method

          (1)  Any nondeductible Employee Voluntary, Required Voluntary
               Contributions and unmatched Elective Deferrals to the extent they
               would reduce the Excess Amount will be returned to the
               Participant. To the extent necessary to reduce the Excess Amount,
               non-Highly Compensated Employees will have all Elective Deferrals
               returned whether or not there was a corresponding match.

          (2)  Any Excess Amount which would be allocated to the account of an
               individual Participant under the Plan's allocation formula will
               be reallocated to other Participants in the same manner as other
               Employer contributions. No such reallocation shall be made to the
               extent that it will result in an Excess Amount being created in
               such Participant's own account.

          (3)  To the extent that amounts cannot be reallocated under (1) above,
               the suspense account provisions of (a) above will apply.

10.3 PARTICIPATION IN THIS PLAN AND ANOTHER MASTER AND PROTOTYPE DEFINED
CONTRIBUTION PLAN, WELFARE BENEFIT FUND OR INDIVIDUAL MEDICAL ACCOUNT MAINTAINED
BY THE EMPLOYER The Annual Additions which may be credited to a Participant's
account under this Plan for any Limitation Year will not exceed the Maximum
Permissible Amount reduced by the Annual Additions credited to a Participant's
account under the other Master or Prototype Defined Contribution Plans, Welfare
Benefit Funds, and individual medical accounts as defined in Code Section
415(l)(2), maintained by the Employer, which provide an Annual Addition as
defined in paragraph 1.4 for the same Limitation Year. If the Annual Additions,
with respect to the Participant under other Defined Contribution Plans and
Welfare Benefit Funds 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

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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 Defined Contribution Plans and Welfare
Benefit Funds 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 Limitation Year. 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 paragraph 10.1. As soon as 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.

10.4 DISPOSITION OF EXCESS ANNUAL ADDITIONS UNDER TWO PLANS If, pursuant to
paragraph 10.3 or as a result 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 Welfare
Benefit Fund or Individual Medical Account as defined in Code Section 415(l)(2)
will be deemed to have been allocated first regardless of the actual allocation
date. If an Excess Amount was allocated to a Participant on an allocation date
of this Plan which coincides with an allocation date of another plan, the Excess
Amount attributed to this Plan will be the product of:

     (a)  the total Excess Amount allocated as of such date, times

     (b)  the ratio of:

          (1)  the Annual Additions allocated to the Participant for the
               Limitation Year as of such date under the Plan, to

          (2)  the total Annual Additions allocated to the Participant for the
               Limitation Year as of such date under this and all the other
               qualified Master or Prototype Defined Contribution Plans.

Any Excess Amount attributed to this Plan will be disposed of in the manner
described in paragraph 10.2.

10.5 PARTICIPATION IN THIS PLAN AND ANOTHER DEFINED CONTRIBUTION PLAN WHICH IS
NOT A MASTER OR PROTOTYPE PLAN If the Participant is covered under another
qualified Defined Contribution Plan maintained by the Employer which is not a
Master or Prototype Plan, Annual Additions which may be credited to the
Participant's account under this Plan for any Limitation Year will be limited in
accordance with paragraphs 10.3 and 10.4 as though the other plan were a Master
or Prototype Plan, unless the Employer provides other limitations in the
Adoption Agreement.

10.6 PARTICIPATION IN THIS PLAN AND A DEFINED BENEFIT PLAN If the Employer
maintains, or at any time maintained, a qualified Defined Benefit Plan covering
any Participant in this Plan, the sum of the Participant's Defined Benefit Plan
Fraction and Defined Contribution Plan Fraction will not exceed 1.0 in any
Limitation Year. For any Plan Year during which the Plan is Top-Heavy, the
Defined Benefit and Defined Contribution Plan Fractions shall be calculated in
accordance with Code Section 416(h). The Annual Additions which may be credited
to the Participant's account under this Plan for any Limitation Year will be
limited in accordance with the provisions set forth in the Adoption Agreement.

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10.7 AVERAGE DEFERRAL PERCENTAGE (ADP) TEST With respect to any Plan Year, the
Average Deferral Percentage for Participants who are Highly Compensated
Employees and the Average Deferral Percentage for Participants who are
non-Highly Compensated Employees must satisfy one of the following tests:

     (a)  Basic Test - The Average Deferral Percentage for Participants who are
          Highly Compensated Employees for the Plan Year is not more than 1.25
          times the Average Deferral Percentage for Participants who are
          non-Highly Compensated Employees for the same Plan Year, or

     (b)  Alternative Test - The Average Deferral Percentage for Participants
          who are Highly Compensated Employees for the Plan Year does not exceed
          the Average Deferral Percentage for Participants who are non-Highly
          Compensated Employees for the same Plan Year by more than 2 percentage
          points provided that the Average Deferral Percentage for Participants
          who are Highly Compensated Employees is not more than 2.0 times the
          Average Deferral Percentage for Participants who are non-Highly
          Compensated Employees.

10.8 SPECIAL RULES RELATING TO APPLICATION OF ADP TEST

     (a)  The Actual Deferral Percentage for any Participant who is a Highly
          Compensated Employee for the Plan Year and who is eligible to have
          Elective Deferrals (and Qualified Non-Elective Contributions or
          Qualified Matching Contributions, or both, if treated as Elective
          Deferrals for purposes of the ADP test) allocated to his or her
          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, if applicable, such Qualified
          Non-Elective 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
          that have different Plan Years, all cash or deferred arrangements
          ending with or within the same calendar year shall be treated as a
          single arrangement.

     (b)  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 Code Sections only if aggregated with this Plan,
          then this Section shall be applied by determining the Actual Deferral
          Percentage of Employees as if all such plans were a single plan. For
          Plan Years beginning after 1989, plans may be aggregated in order to
          satisfy Code Section 401(k) only if they have the same Plan Year.

     (c)  For purposes of determining the Actual Deferral Percentage of a
          Participant who is a 5-percent owner or one of the ten most
          highly-paid Highly Compensated Employees, the Elective Deferrals (and
          Qualified Non-Elective Contributions or Qualified Matching
          Contributions, or both, if

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          treated as Elective Deferrals for purposes of the ADP test) and
          Compensation of such Participant shall include the Elective Deferrals
          (and, if applicable, Qualified Non-Elective Contributions and
          Qualified Matching Contributions, or both) for the Plan Year of Family
          Members as defined in paragraph 1.36 of this Plan. Family Members,
          with respect to such Highly Compensated Employees, shall be
          disregarded as separate Employees in determining the ADP both for
          Participants who are non-Highly Compensated Employees and for
          Participants who are Highly Compensated Employees. In the event of
          repeal of the family aggregation rules under Code Section 414(q)(6),
          all applications of such rules under this Plan will cease as of the
          effective date of such repeal.

     (d)  For purposes of determining the ADP test, Elective Deferrals,
          Qualified Non-Elective 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.

     (e)  The Employer shall maintain records sufficient to demonstrate
          satisfaction of the ADP test and the amount of Qualified Non-Elective
          Contributions or Qualified Matching Contributions, or both, used in
          such test.

     (f)  The determination and treatment of the Actual Deferral Percentage
          amounts of any Participant shall satisfy such other requirements as
          may be prescribed by the Secretary of the Treasury.

10.9 RECHARACTERIZATION If the Employer allows for Voluntary Contributions in
the Adoption Agreement, a Participant may treat his or her Excess Contributions
as an amount distributed to the Participant and then contributed by the
Participant to the Plan. Recharacterized amounts will remain nonforfeitable and
subject to the same distribution requirements as Elective Deferrals. Amounts may
not be recharacterized by a Highly Compensated Employee to the extent that such
amount in combination with other Employee Contributions made by that Employee
would exceed any stated limit under the Plan on Voluntary Contributions.
Recharacterization must occur no later than two and one-half months after the
last day of the Plan Year in which such Excess Contributions arose and is deemed
to occur no earlier than the date the last Highly Compensated Employee is
informed in writing of the amount recharacterized and the consequences thereof.
Recharacterized amounts will be taxable to the Participant for the Participant's
tax year in which the Participant would have received them in cash.

10.10 AVERAGE CONTRIBUTION PERCENTAGE (ACP) TEST If the Employer makes Matching
Contributions or if the Plan allows Employees to make Voluntary Contributions
the Plan must meet additional nondiscrimination requirements provided under Code
Section 401(m). If Employee Contributions (including any Elective Deferrals
recharacterized as Voluntary Contributions) are made pursuant to this Plan, then
in addition to the ADP test referenced in paragraph 10.7, the Average
Contribution Percentage test is also applicable. The Average Contribution
Percentage for Participants who are Highly Compensated Employees for each Plan
Year and the Average Contribution Percentage for Participants who are Non-Highly
Compensated Employees for the same Plan Year must satisfy one of the following
tests:

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     (a)  Basic Test - The Average Contribution Percentage for Participants who
          are Highly Compensated Employees for the Plan Year shall not exceed
          the Average Contribution Percentage for Participants who are
          non-Highly Compensated Employees for the same Plan Year multiplied by
          1.25; or

     (b)  Alternative Test - The ACP for Participants who are Highly Compensated
          Employees for the Plan Year shall not exceed the Average Contribution
          Percentage for Participants who are non-Highly Compensated Employees
          for the same Plan Year multiplied by two (2), provided that the
          Average Contribution Percentage for Participants who are Highly
          Compensated Employees does not exceed the Average Contribution
          Percentage for Participants who are non-Highly Compensated Employees
          by more than two (2) percentage points.

10.11 SPECIAL RULES RELATING TO APPLICATION OF ACP TEST

     (a)  If one or more Highly Compensated Employees participate in both a cash
          or deferred arrangement and a plan subject to the ACP test maintained
          by the Employer and the sum of the ADP and ACP of those Highly
          Compensated Employees subject to either or both tests exceeds the
          Aggregate Limit, then the ADP or ACP of those Highly Compensated
          Employees who also participate in a cash or deferred arrangement will
          be reduced (beginning with such Highly Compensated Employee whose ADP
          or ACP is the highest) as set forth in the Adoption Agreement so that
          the limit is not exceeded. The amount by which each Highly Compensated
          Employee's Contribution Percentage Amounts is reduced shall be treated
          as an Excess Aggregate Contribution. The ADP and ACP of the Highly
          Compensated Employees are determined after any corrections required to
          meet the ADP and ACP tests. 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.

     (b)  For purposes of this Article, the Contribution Percentage for any
          Participant who is a Highly Compensated Employee and who is eligible
          to have Contribution Percentage Amounts allocated to his or her
          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 was made under each Plan. If a Highly Compensated
          Employee participates in two or more cash or deferred arrangements
          that have different plan years, all cash or deferred arrangements
          ending with or within the same calendar year shall be treated as a
          single arrangement.

     (c)  In the event that this Plan satisfies the requirements of Code
          Sections 401(a)(4), 401(m), or 410(b) only if aggregated with one or
          more other plans, or if one or more other plans satisfy the
          requirements of such Code Sections only if aggregated with this Plan,
          then this Section shall be applied by determining the Contribution
          Percentage of Employees as if all such

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          plans were a single plan. For plan years beginning after 1989, plans
          may be aggregated in order to satisfy Code Section 401(m) only if the
          aggregated plans have the same Plan Year.

     (d)  For purposes of determining the Contribution percentage of a
          Participant who is a five-percent owner or one of the ten most
          highly-paid, Highly Compensated Employees, the Contribution Percentage
          Amounts and Compensation of such Participant shall include the
          Contribution Percentage Amounts and Compensation for the Plan Year of
          Family Members as defined in Paragraph 1.36 of this Plan. Family
          Members, with respect to Highly Compensated Employees, shall be
          disregarded as separate Employees in determining the Contribution
          Percentage both for Participants who are non-Highly Compensated
          Employees and for Participants who are Highly Compensated Employees.
          In the event of repeal of the family aggregation rules under Code
          Section 414(q)(6), all applications of such rules under this Plan will
          cease as of the effective date of such repeal.

     (e)  For purposes of determining the Contribution Percentage test, Employee
          Contributions are considered to have been made in the Plan Year in
          which contributed to the trust. Matching Contributions and Qualified
          Non-Elective 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.

     (f)  The Employer shall maintain records sufficient to demonstrate
          satisfaction of the ACP test and the amount of Qualified Non-Elective
          Contributions or Qualified Matching Contributions, or both, used in
          such test.

     (g)  The determination and treatment of the Contribution Percentage of any
          Participant shall satisfy such other requirements as may be prescribed
          by the Secretary of the Treasury.

     (h)  Qualified Matching Contributions and Qualified Non-Elective
          Contributions used to satisfy the ADP test may not be used to satisfy
          the ACP test.

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                                   ARTICLE XI

                                 ADMINISTRATION

11.1 PLAN ADMINISTRATOR The Employer shall be the named fiduciary and Plan
Administrator. These duties shall include:

     (a)  appointing the Plan's attorney, accountant, actuary, or any other
          party needed to administer the Plan,

     (b)  directing the Trustee/Custodian with respect to payments from the
          Fund,

     (c)  communicating with Employees regarding their participation and
          benefits under the Plan, including the administration of all claims
          procedures,

     (d)  filing any returns and reports with the Internal Revenue Service,
          Department of Labor, or any other governmental agency,

     (e)  reviewing and approving any financial reports, investment reviews, or
          other reports prepared by any party appointed by the Employer under
          paragraph (a),

     (f)  establishing a funding policy and investment objectives consistent
          with the purposes of the Plan and the Employee Retirement Income
          Security Act of 1974, and

     (g)  construing and resolving any question of Plan interpretation. The Plan
          Administrator's interpretation of Plan provisions including
          eligibility and benefits under the Plan is final, and unless it can be
          shown to be arbitrary and capricious will not be subject to "de novo"
          review.

11.2 TRUSTEE/CUSTODIAN The Trustee/Custodian shall be responsible for the
administration of investments held in the Fund. These duties shall include:

     (a)  receiving contributions under the terms of the Plan,

     (b)  making distributions from the Fund in accordance with written
          instructions received from an authorized representative of the
          Employer,

     (c)  keeping accurate records reflecting its administration of the Fund and
          making such records available to the Employer for review and audit.
          Within 90 days after each Plan Year, and within 90 days after its
          removal or resignation, the Trustee/Custodian shall file with the
          Employer an accounting of its administration of the Fund during such
          year or from the end of the preceding Plan Year to the date of removal
          or resignation. Such accounting shall include a statement of cash
          receipts and disbursements since the date of its last accounting and
          shall contain an asset list showing the fair market value of
          investments held in the Fund as of the end of the Plan Year. The value
          of

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          marketable investments shall be determined using the most recent price
          quoted on a national securities exchange or over the counter market.
          The value of non-marketable investments shall be determined in the
          sole judgement of the Trustee/Custodian which determination shall be
          binding and conclusive. The value of investments in securities or
          obligations of the Employer in which there is no market shall be
          determined in the sole judgement of the Employer and the
          Trustee/Custodian shall have no responsibility with respect to the
          valuation of such assets. The Employer shall review the
          Trustee/Custodian's accounting and notify the Trustee/Custodian in the
          event of its disapproval of the report within 90 days, providing the
          Trustee/Custodian with a written description of the items in question.
          The Trustee/Custodian shall have 60 days to provide the Employer with
          a written explanation of the items in question. If the Employer again
          disapproves, the Trustee/Custodian shall file its accounting in a
          court of competent jurisdiction for audit and adjudication, and

     (d)  employing such agents, attorneys or other professionals as the Trustee
          may deem necessary or advisable in the performance of its duties.

The Trustee's/Custodian's duties shall be limited to those described above. The
Employer shall be responsible for any other administrative duties required under
the Plan or by applicable law.

11.3 ADMINISTRATIVE FEES AND EXPENSES All reasonable costs, charges and expenses
incurred by the Trustee/Custodian in connection with the administration of the
Fund and all reasonable costs, charges and expenses incurred by the Plan
Administrator in connection with the administration of the Plan (including fees
for legal services rendered to the Trustee/Custodian or Plan Administrator) may
be paid by the Employer, but if not paid by the Employer when due, shall be paid
from the Fund. Such reasonable compensation to the Trustee/Custodian as may be
agreed upon from time to time between the Employer and the Trustee/Custodian and
such reasonable compensation to the Plan Administrator as may be agreed upon
from time to time between the Employer and Plan Administrator may be paid by the
Employer, but if not paid by the Employer when due shall be paid by the Fund.
The Trustee shall have the right to liquidate trust assets to cover its fees.
Notwithstanding the foregoing, no compensation other than reimbursement for
expenses shall be paid to a Plan Administrator who is the Employer or a
full-time Employee of the Employer. In the event any part of the Trust/Custodial
Account becomes subject to tax, all taxes incurred will be paid from the Fund
unless the Plan Administrator advises the Trustee/Custodian not to pay such tax.

11.4 DIVISION OF DUTIES AND INDEMNIFICATION

     (a)  The Trustee/Custodian shall have the authority and discretion to
          manage and govern the Fund to the extent provided in this instrument,
          but does not guarantee the Fund in any manner against investment loss
          or depreciation in asset value, or guarantee the adequacy of the Fund
          to meet and discharge all or any liabilities of the Plan.

     (b)  The Trustee/Custodian shall not be liable for the making, retention or
          sale of any investment or reinvestment made by it, as herein provided,
          or for any

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          loss to, or diminution of the Fund, or for any other loss or damage
          which may result from the discharge of its duties hereunder except to
          the extent it is judicially determined that the Trustee/Custodian has
          failed to exercise the care, skill, prudence and diligence under the
          circumstances then prevailing that a prudent person acting in a like
          capacity and familiar with such matters would use in the conduct of an
          enterprise of a like character with like aims.

     (c)  The Employer warrants that all directions issued to the
          Trustee/Custodian by it or the Plan Administrator will be in
          accordance with the terms of the Plan and not contrary to the
          provisions of the Employee Retirement Income Security Act of 1974 and
          regulations issued thereunder.

     (d)  The Trustee/Custodian shall not be answerable for any action taken
          pursuant to any direction, consent, certificate, or other paper or
          document on the belief that the same is genuine and signed by the
          proper person. All directions by the Employer, Participant or the Plan
          Administrator shall be in writing. The Employer shall deliver to the
          Trustee/Custodian certificates evidencing the individual or
          individuals authorized to act as set forth in the Adoption Agreement
          or as the Employer may subsequently inform the Trustee/Custodian in
          writing and shall deliver to the Trustee/Custodian specimens of their
          signatures.

     (e)  The duties and obligations of the Trustee/Custodian shall be limited
          to those expressly imposed upon it by this instrument or subsequently
          agreed upon by the parties. Responsibility for administrative duties
          required under the Plan or applicable law not expressly imposed upon
          or agreed to by the Trustee/Custodian, shall rest solely with the
          Employer.

     (f)  The Trustee shall be indemnified and saved harmless by the Employer
          from and against any and all liability to which the Trustee/Custodian
          may be subjected, including all expenses reasonably incurred in its
          defense, for any action or failure to act resulting from compliance
          with the instructions of the Employer, the employees or agents of the
          Employer, the Plan Administrator, or any other fiduciary to the Plan,
          and for any liability arising from the actions or non-actions of any
          predecessor Trustee/Custodian or fiduciary or other fiduciaries of the
          Plan.

     (g)  The Trustee/Custodian shall not be responsible in any way for the
          application of any payments it is directed to make or for the adequacy
          of the Fund to meet and discharge any and all liabilities under the
          Plan.

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                                   ARTICLE XII

                          TRUST FUND/CUSTODIAL ACCOUNT

12.1 THE FUND The Fund shall consist of all contributions made under Article III
and Article IV of the Plan and the investment thereof and earnings thereon. All
contributions and the earnings thereon less payments made under the terms of the
Plan, shall constitute the Fund. The Fund shall be administered as provided in
this document.

12.2 CONTROL OF PLAN ASSETS The assets of the Fund or evidence of ownership
shall be held by the Trustee/Custodian under the terms of the Plan and
Trust/Custodial Account. If the assets represent amounts transferred from
another trustee/custodian under a former plan, the Trustee/Custodian named
hereunder shall not be responsible for the propriety of any investment under the
former plan.

12.3 EXCLUSIVE BENEFIT RULES No part of the Fund shall be used for, or diverted
to, purposes other than for the exclusive benefit of Participants, former
Participants with a vested interest, and the beneficiary or beneficiaries of
deceased Participants having a vested interest in the Fund at death.

12.4 ASSIGNMENT AND ALIENATION OF BENEFITS No right or claim to, or interest in,
any part of the Fund, or any payment from the Fund, shall be assignable,
transferable, or subject to sale, mortgage, pledge, hypothecation, commutation,
anticipation, garnishment, attachment, execution, or levy of any kind. The
Trustee/Custodian shall not recognize any attempt to assign, transfer, sell,
mortgage, pledge, hypothecate, commute, or anticipate the same, except to the
extent required by law. The preceding sentences shall also apply to the
creation, assignment, or recognition of a right to any benefit payable with
respect to a Participant pursuant to a domestic relations order, unless such
order is determined to be a qualified domestic relations order, as defined in
Code Section 414(p), or any domestic relations order entered before January 1,
1985 which the Plan attorney and Plan Administrator deem to be qualified.

12.5 DETERMINATION OF QUALIFIED DOMESTIC RELATIONS ORDER (QDRO) A Domestic
Relations Order shall specifically state all of the following in order to be
deemed a Qualified Domestic Relations Order ("QDRO"):

     (a)  The name and last known mailing address (if any) of the Participant
          and of each alternate payee covered by the QDRO. However, if the QDRO
          does not specify the current mailing address of the alternate payee,
          but the Plan Administrator has independent knowledge of that address,
          the QDRO will still be valid.

     (b)  The dollar amount or percentage of the Participant's benefit to be
          paid by the Plan to each alternate payee, or the manner in which the
          amount or percentage will be determined.

     (c)  The number of payments or period for which the order applies.

     (d)  The specific plan (by name) to which the Domestic Relations Order
          applies.

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          The Domestic Relations Order shall not be deemed a QDRO if it requires
          the Plan to provide:

     (e)  any type or form of benefit, or any option not already provided for in
          the Plan;

     (f)  increased benefits, or benefits in excess of the Participant's vested
          rights;

     (g)  payment of a benefit earlier than allowed by the Plan's earliest
          retirement provisions or in the case of a profit-sharing plan, prior
          to the allowability of in-service withdrawals, or

     (h)  payment of benefits to an alternate payee which are required to be
          paid to another alternate payee under another QDRO.

Promptly, upon receipt of a Domestic Relations Order ("Order") which may or may
not be "Qualified", the Plan Administrator shall notify the Participant and any
alternate payee(s) named in the Order of such receipt, and include a copy of
this paragraph 12.5. The Plan Administrator shall then forward the Order to the
Plan's legal counsel for an opinion as to whether or not the Order is in fact
"Qualified" as defined in Code Section 414(p). Within a reasonable time after
receipt of the Order, not to exceed 60 days, the Plan's legal counsel shall make
a determination as to its "Qualified" status and the Participant and any
alternate payee(s) shall be promptly notified in writing of the determination.

If the "Qualified" status of the Order is in question, there will be a delay in
any payout to any payee including the Participant, until the status is resolved.
In such event, the Plan Administrator shall segregate the amount that would have
been payable to the alternate payee(s) if the Order had been deemed a QDRO. If
the Order is not Qualified, or the status is not resolved (for example, it has
been sent back to the Court for clarification or modification) within 18 months
beginning with the date the first payment would have to be made under the Order,
the Plan Administrator shall pay the segregated amounts plus interest to the
person(s) who would have been entitled to the benefits had there been no Order.
If a determination as to the Qualified status of the Order is made after the
18-month period described above, then the Order shall only be applied on a
prospective basis. If the Order is determined to be a QDRO, the Participant and
alternate payee(s) shall again be notified promptly after such determination.
Once an Order is deemed a QDRO, the Plan Administrator shall pay to the
alternate payee(s) all the amounts due under the QDRO, including segregated
amounts plus interest which may have accrued during a dispute as to the Order's
qualification.

Unless specified otherwise in the Adoption Agreement, the earliest retirement
age with regard to the Participant against whom the order is entered shall be
the date the order is determined to be qualified. This will only allow payouts
to alternate payee(s) and not the Participant.

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                                  ARTICLE XIII

                                   INVESTMENTS

13.1 FIDUCIARY STANDARDS The Trustee/Custodian shall invest and reinvest
principal and income in the same Fund in accordance with the investment
objectives established by the Employer, provided that:

     (a)  such investments are prudent under the Employee Retirement Income
          Security Act of 1974 and the regulations thereunder,

     (b)  such investments are sufficiently diversified or otherwise insured or
          guaranteed to minimize the risk of large losses, and

     (c)  such investments are similar to those which would be purchased by
          another professional money manager for a like plan with similar
          investment objectives.

13.2 FUNDING ARRANGEMENT The Employer shall, in the Adoption Agreement, appoint
the Sponsor to serve as either Trustee or Custodian of the Fund. If the Sponsor
is appointed Trustee, the Fund shall be invested in any of the alternatives
available to the Trustee under paragraph 13.3 herein. If the Sponsor is
appointed Custodian, the Fund shall be invested only in the alternatives
available to the Custodian under paragraph 13.4 herein.

13.3 INVESTMENT ALTERNATIVES OF THE TRUSTEE As Trustee, the Sponsor shall
implement an investment program based on the Employer's investment objectives
and the Employee Retirement Income Security Act of 1974. In addition to powers
given by law, the Trustee may:

     (a)  invest the Fund in any form of property, including common and
          preferred stocks, exchange traded put and call options, bonds, money
          market instruments, mutual funds (including funds for which the
          Trustee or its affiliates serve as investment advisor), savings
          accounts, certificates of deposit, Treasury bills, insurance policies
          and contracts, or in any other property, real or personal, having a
          ready market. The Trustee may invest in time deposits (including, if
          applicable, its own or those of affiliates) which bear a reasonable
          interest rate. No portion of any Qualified Voluntary Contribution, or
          the earnings thereon, may be invested in life insurance contracts or,
          as with any Participant-directed investment, in tangible personal
          property characterized by the IRS as a collectible,

     (b)  transfer any assets of the Fund to a group or collective trust
          established to permit the pooling of funds of separate pension and
          profit-sharing trusts, provided the Internal Revenue Service has ruled
          such group or collective trust to be qualified under Code Section
          401(a) and exempt under Code Section 501(a) (or the applicable
          corresponding provision of any other Revenue Act) or to any other
          common, collective, or commingled trust fund which has been or may
          hereafter be established and maintained by the Trustee and/or
          affiliates of the Trustee. Such commingling of assets of the Fund with
          assets of other qualified trusts is specifically authorized, and to
          the extent of the investment of the Fund in such a group or collective
          trust, the terms of the

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          instrument establishing the group or collective trust shall be a part
          hereof as though set forth herein,

     (c)  invest up to 100% of the Fund in the common stock, debt obligations,
          or any other security issued by the Employer or by an affiliate of the
          Employer within the limitations provided under Sections 406, 407, and
          408 of the Employee Retirement Income Security Act of 1974 and further
          provided that such investment does not constitute a prohibited
          transaction under Code Section 4975. Any such investment in Employer
          securities shall only be made upon written direction of the Employer
          who shall be solely responsible for propriety of such investment,

     (d)  hold cash uninvested and deposit same with any banking or savings
          institution, including its own banking department,

     (e)  join in or oppose the reorganization, recapitalization, consolidation,
          sale or merger of corporations or properties, including those in which
          it is interested as Trustee, upon such terms as it deems wise,

     (f)  hold investments in nominee or bearer form,

     (g)  vote proxies and, if appropriate, pass them on to any investment
          manager which may have directed the investment in the equity giving
          rise to the proxy,

     (h)  exercise all ownership rights with respect to assets held in the Fund.

13.4 INVESTMENT ALTERNATIVES OF THE CUSTODIAN As Custodian, the Sponsor shall be
depository of the Fund and shall, at the direction of the Employer, invest all
contributions exclusively in savings or time accounts, savings certificates of
deposit, or other savings or time instruments offered by the Custodian and, if
offered, by an affiliate of the Custodian.

13.5 PARTICIPANT LOANS If agreed upon by the Trustee and permitted by the
Employer in the Adoption Agreement, a Plan Participant may make application to
the Employer requesting a loan from the Fund. The Employer shall have the sole
right to approve or disapprove a Participant's application provided that loans
shall be made available to all Participants on a reasonably equivalent basis.
Loans shall not be made available to Highly Compensated Employees [as defined in
Code Section 414(q)] in an amount greater than the amount made available to
other Employees. Any loan granted under the Plan shall be made subject to the
following rules:

     (a)  No loan, when aggregated with any outstanding Participant loan(s),
          shall exceed the lesser of (i) $50,000 reduced by the excess, if any,
          of the highest outstanding balance of loans during the one year period
          ending on the day before the loan is made, over the outstanding
          balance of loans from the Plan on the date the loan is made or (ii)
          one-half of the fair market value of a Participant's Vested Account
          Balance built up from Employer Contributions, Voluntary Contributions,
          and Rollover Contributions. If the Participant's Vested Account
          Balance is $20,000 or less, the maximum loan shall not exceed the
          lesser of $10,000 or 100% of the Participant's Vested Account Balance.
          For the purpose of the above limitation, all loans from all plans of
          the Employer and other members of a group of employers described in
          Code

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          Sections 414(b), 414(c), and 414(m) are aggregated. An assignment or
          pledge of any portion of the Participant's interest in the Plan and a
          loan, pledge, or assignment with respect to any insurance contract
          purchased under the Plan, will be treated as a loan under this
          paragraph.

     (b)  All applications must be made on forms provided by the Employer and
          must be signed by the Participant.

     (c)  Any loan shall bear interest at a rate reasonable at the time of
          application, considering the purpose of the loan and the rate being
          charged by representative commercial banks in the local area for a
          similar loan unless the Employer sets forth a different method for
          determining loan interest rates in its loan procedures. The loan
          agreement shall also provide that the payment of principal and
          interest be amortized in level payments not less than quarterly.

     (d)  The term of such loan shall not exceed five years except in the case
          of a loan for the purpose of acquiring any house, apartment,
          condominium, or mobile home (not used on a transient basis) which is
          used or is to be used within a reasonable time as the principal
          residence of the Participant. The term of such loan shall be
          determined by the Employer considering the maturity dates quoted by
          representative commercial banks in the local area for a similar loan.

     (e)  The principal and interest paid by a Participant on his or her loan
          shall be credited to the Fund in the same manner as for any other Plan
          investment. If elected in the Adoption Agreement, loans may be treated
          as segregated investments of the individual Participants. This
          provision is not available if its election will result in
          discrimination in operation of the Plan.

     (f)  If a Participant's loan application is approved by the Employer, such
          Participant shall be required to sign a note, loan agreement, and
          assignment of 50% of his or her interest in the Fund as collateral for
          the loan. The Participant, except in the case of a profit-sharing plan
          satisfying the requirements of paragraph 8.7 must obtain the consent
          of his or her Spouse, if any, within the 90 day period before the time
          his or her account balance is used as security for the loan. A new
          consent is required if the account balance is used for any
          renegotiation, extension, renewal or other revision of the loan,
          including an increase in the amount thereof. The consent must be
          written, must acknowledge the effect of the loan, and must be
          witnessed by a plan representative or notary public. Such consent
          shall subsequently be binding with respect to the consenting Spouse or
          any subsequent Spouse.

     (g)  If a valid Spousal consent has been obtained, then, notwithstanding
          any other provision of this Plan, the portion of the Participant's
          Vested Account Balance used as a security interest held by the Plan by
          reason of a loan outstanding to the Participant shall be taken into
          account for purposes of determining the amount of the account balance
          payable at the time of death or distribution, but only if the
          reduction is used as repayment of the loan. If less than 100% of

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          the Participant's Vested Account Balance (determined without regard to
          the preceding sentence) is payable to the Surviving Spouse, then the
          account balance shall be adjusted by first reducing the Vested Account
          Balance by the amount of the security used as repayment of the loan,
          and then determining the benefit payable to the Surviving Spouse.

     (h)  The Employer may also require additional collateral in order to
          adequately secure the loan.

     (i)  A Participant's loan shall immediately become due and payable if such
          Participant terminates employment for any reason or fails to make a
          principal and/or interest payment as provided in the loan agreement.
          If such Participant terminates employment, the Employer shall
          immediately request payment of principal and interest on the loan. If
          the Participant refuses payment following termination, the Employer
          shall reduce the Participant's Vested Account Balance by the remaining
          principal and interest on his or her loan. If the Participant's Vested
          Account Balance is less than the amount due, the Employer shall take
          whatever steps are necessary to collect the balance due directly from
          the Participant. However, no foreclosure on the Participant's note or
          attachment of the Participant's account balance will occur until a
          distributable event occurs in the Plan.

     (j)  No loans will be made to Owner-Employees (as defined in paragraph
          1.51) or Shareholder-Employees (as defined in paragraph 1.74), unless
          the Employer obtains a prohibited transaction exemption from the
          Department of Labor.

13.6 INSURANCE POLICIES If agreed upon by the Trustee and permitted by the
Employer in the Adoption Agreement, Employees may elect the purchase of life
insurance policies under the Plan. If elected, the maximum annual premium for a
whole life policy shall not exceed 50% of the aggregate Employer contributions
allocated to the account of a Participant. For profit-sharing plans the 50% test
need only be applied against Employer contributions allocated in the last two
years. Whole life policies are policies with both nondecreasing death benefits
and nonincreasing premiums. The maximum annual premium for term contracts or
universal life policies and all other policies which are not whole life shall
not exceed 25% of aggregate Employer contributions allocated to the account of a
Participant. The two-year rule for profit-sharing plans again applies. The
maximum annual premiums for a Participant with both a whole life and a term
contract or universal life policies shall be limited to one-half of the whole
life premium plus the term premium, but shall not exceed 25% of the aggregate
Employer contributions allocated to the account of a Participant, subject to the
two year rule for profit-sharing plans. Any policies purchased under this Plan
shall be held subject to the following rules:

     (a)  The Trustee shall be applicant and owner of any policies issued.

     (b)  All policies or contracts purchased hereunder, shall be endorsed as
          nontransferable, and must provide that proceeds will be payable to the
          Trustee; however, the Trustee shall be required to pay over all
          proceeds of the contracts to the Participant's Designated Beneficiary
          in accordance with the distribution provisions of this Plan. Under no
          circumstances shall the Trust retain any part of the proceeds.

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     (c)  Each Participant shall be entitled to designate a beneficiary under
          the terms of any contract issued; however, such designation will be
          given to the Trustee which must be the named beneficiary on any
          policy. Such designation shall remain in force, until revoked by the
          Participant, by filing a new beneficiary form with the Trustee. A
          Participant's Spouse will be the Designated Beneficiary of the
          proceeds in all circumstances unless a Qualified Election has been
          made in accordance with paragraph 8.4. The beneficiary of a deceased
          Participant shall receive, in addition to the proceeds of the
          Participant's policy or policies, the amount credited to such
          Participant's investment account.

     (d)  A Participant who is uninsurable or insurable at substandard rates,
          may elect to receive a reduced amount of insurance, if available, or
          may waive the purchase of any insurance.

     (e)  All dividends or other returns received on any policy purchased shall
          be applied to reduce the next premium due on such policy, or if no
          further premium is due, such amount shall be credited to the Fund as
          part of the account of the Participant for whom the policy is held.

     (f)  If Employer contributions are inadequate to pay all premiums on all
          insurance policies, the Trustee may, at the option of the Employer,
          utilize other amounts remaining in each Participant's account to pay
          the premiums on his or her respective policy or policies, allow the
          policies to lapse, reduce the policies to a level at which they may be
          maintained, or borrow against the policies on a prorated basis,
          provided that the borrowing does not discriminate in favor of the
          policies on the lives of Officers, Shareholders, and highly
          compensated Employees.

     (g)  On retirement or termination of employment of a Participant, the
          Employer shall direct the Trustee to cash surrender the Participant's
          policy and credit the proceeds to his or her account for distribution
          under the terms of the Plan. However, before so doing, the Trustee
          shall first offer to transfer ownership of the policy to the
          Participant in exchange for payment by the Participant of the cash
          value of the policy at the time of transfer. Such payment shall be
          credited to the Participant's account for distribution under the terms
          of the Plan. All distributions resulting from the application of this
          paragraph shall be subject to the Joint and Survivor Annuity Rules of
          Article VIII, if applicable.

     (h)  The Employer shall be solely responsible to see that these insurance
          provisions are administered properly and that if there is any conflict
          between the provisions of this Plan and any insurance contracts issued
          that the terms of this Plan will control.

13.7 EMPLOYER INVESTMENT DIRECTION If agreed upon by the Trustee and approved by
the Employer in the Adoption Agreement, the Employer shall have the right to
direct the Trustee with respect to investments of the Fund, may appoint an
investment manager (registered as an investment advisor under the Investment
Advisors Act of 1940) to direct investments, or may give the Trustee sole

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investment management responsibility. The Employer may purchase and sell
interests in a registered investment company (i.e., mutual funds) for which the
Sponsor, its parent, affiliates, or successors, may serve as investment advisor
and receive compensation from the registered investment company for its services
as investment advisor. The Employer shall advise the Trustee in writing
regarding the retention of investment powers, the appointment of an investment
manager, or the delegation of investment powers to the Trustee. Any investment
directive under this Plan shall be made in writing by the Employer or investment
manager, as the case may be. In the absence of such written directive, the
Trustee shall automatically invest the available cash in its discretion in an
appropriate interim investment until specific investment directions are
received. Such instructions regarding the delegation of investment
responsibility shall remain in force until revoked or amended in writing. The
Trustee shall not be responsible for the propriety of any directed investment
made and shall not be required to consult with or advise the Employer regarding
the investment quality of any directed investment held hereunder. If the
Employer fails to designate an investment manager, the Trustee shall have full
investment authority. If the Employer does not issue investment directions, the
Trustee shall have authority to invest the Fund in its sole discretion. While
the Employer may direct the Trustee with respect to Plan investments, the
Employer may not:

     (a)  borrow from the Fund or pledge any of the assets of the Fund as
          security for a loan,

     (b)  buy property or assets from or sell property or assets to the Fund,

     (c)  charge any fee for services rendered to the Fund, or

     (d)  receive any services from the Fund on a preferential basis.

13.8 EMPLOYEE INVESTMENT DIRECTION If agreed to by the Trustee and approved by
the Employer in the Adoption Agreement, Participants shall be given the option
to direct the investment of their personal contributions and their share of the
Employer's contribution among alternative investment funds established as part
of the overall Fund. Unless otherwise specified by the Employer in the Adoption
Agreement, such investment funds shall be under the full control of the
management of the Trustee. If investments outside the Trustee's control are
allowed, Participants may not direct that investments be made in collectibles,
other than U.S. Government or State issued gold and silver coins. In this
connection, a Participant's right to direct the investment of any contribution
shall apply only to selection of the desired fund. The following rules shall
apply to the administration of such funds.

     (a)  At the time an Employee becomes eligible for the Plan, he or she shall
          complete an investment designation form stating the percentage of his
          or her contributions to be invested in the available funds.

     (b)  A Participant may change his or her election with respect to future
          contributions by filing a new investment designation form with the
          Employer in accordance with the procedures established by the Plan
          Administrators.

     (c)  A Participant may elect to transfer all or part of his or her balance
          from one investment fund to another by filing an investment
          designation form with the Employer in accordance with the procedures
          established by the Plan Administrators.

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     (d)  The Employer shall be responsible when transmitting Employee and
          Employer contributions to show the dollar amount to be credited to
          each investment fund for each Employee.

     (e)  Except as otherwise provided in the Plan, neither the Trustee, nor the
          Employer, nor any fiduciary of the Plan shall be liable to the
          Participant or any of his or her beneficiaries for any loss resulting
          from action taken at the direction of the Participant.

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                                   ARTICLE XIV

                              TOP-HEAVY PROVISIONS

14.1 APPLICABILITY OF RULES If the Plan is or becomes Top-Heavy in any Plan Year
beginning after 1983, the provisions of this Article will supersede any
conflicting provisions in the Plan or Adoption Agreement.

14.2 MINIMUM CONTRIBUTION Notwithstanding any other provision in the Employer's
Plan, for any Plan Year in which the Plan is Top-Heavy or Super Top-Heavy, the
aggregate Employer contributions and forfeitures allocated on behalf of any
Participant (without regard to any Social Security contribution) under this Plan
and any other Defined Contribution Plan of the Employer shall be lesser of 3% of
such Participant's Compensation or the largest percentage of Employer
contributions and forfeitures, as a percentage of the first $200,000, as
adjusted under Code Section 415(d), of the Key Employee's Compensation,
allocated on behalf of any Key Employee for that year.

Each Participant who is employed by the Employer on the last day of the Plan
Year shall be entitled to receive an allocation of the Employer's minimum
contribution for such Plan Year. The minimum allocation applies 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 the Participant fails to make Mandatory Contributions to the Plan, the
Participant's Compensation is less than a stated amount, or the Participant
fails to complete 1,000 Hours of Service (or such lesser number designated by
the Employer in the Adoption Agreement) during the Plan Year. A Paired
profit-sharing plan designated to provide the minimum Top-Heavy contribution
must do so regardless of profits. An Employer may make the minimum Top-Heavy
contribution available to all Participants or just non-Key Employees.

For purposes of computing the minimum allocation, Compensation shall mean
Compensation as defined in paragraph 1.12(c) of the Plan.

The Top-Heavy minimum contribution does not apply to any Participant to the
extent the Participant is covered under any other plan(s) of the Employer and
the Employer has provided in Section 11 of the Adoption Agreement that the
minimum allocation or benefit requirements applicable to Top-Heavy Plans will be
met in the other plan(s).

If a Key Employee makes an Elective Deferral or has an allocation of Matching
Contributions made to his or her account, a Top-Heavy minimum will be required
for non-Key Employees who are Participants, however, neither Elective Deferrals
by nor Matching Contributions to non-Key Employees may be taken into account for
purposes of satisfying the top-heavy Minimum Contribution requirement.

14.3 MINIMUM VESTING For any Plan Year in which this Plan is Top-Heavy, the
minimum vesting schedule elected by the Employer in the Adoption Agreement will
automatically apply to the Plan. If the vesting schedule selected by the
Employer in the Adoption Agreement is less liberal than the allowable schedule,
the schedule will automatically be modified. If the vesting schedule under the
Employer's Plan shifts in or out of the Top-Heavy schedule for any Plan Year,
such shift is an amendment to the vesting schedule and the election in paragraph
9.8 of the Plan applies. The minimum vesting schedule applies to all accrued
benefits within the meaning of Code Section 411(a)(7) except those attributable
to Employee contributions, including benefits accrued before the effective date
of Code Section 416 and benefits accrued before the Plan became Top-Heavy.
Further,

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no reduction in vested benefits may occur in the event the Plan's status as
Top-Heavy changes for any Plan Year. However, this paragraph does not apply to
the account balances of any Employee who does not have an Hour of Service after
the Plan initially becomes Top-Heavy and such Employee's account balance
attributable to Employer contributions and forfeitures will be determined
without regard to this paragraph.

14.4 LIMITATIONS ON ALLOCATIONS In any Plan Year in which the Top-Heavy Ratio
exceeds 90% (i.e., the Plan becomes Super Top-Heavy), the denominators of the
Defined Benefit Fraction (as defined in paragraph 1.16) and Defined Contribution
Fraction (as defined in paragraph 1.19) shall be computed using 100% of the
dollar limitation instead of 125%.

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                                   ARTICLE XV

                            AMENDMENT AND TERMINATION

15.1 AMENDMENT BY SPONSOR The Sponsor may amend any or all provisions of this
Plan and Trust/Custodial Account at any time without obtaining the approval or
consent of any Employer which has adopted this Plan and Trust/Custodial Account
provided that no amendment shall authorize or permit any part of the corpus or
income of the Fund to be used for or diverted to purposes other than for the
exclusive benefit of Participants and their beneficiaries, or eliminate an
optional form of distribution. In the case of a mass-submitted plan, the
mass-submitter shall amend the Plan on behalf of the Sponsor.

15.2 AMENDMENT BY EMPLOYER The Employer may amend any option in the Adoption
Agreement, and may include language as permitted in the Adoption Agreement,

     (a)  to satisfy Code Section 415, or

     (b)  to avoid duplication of minimums under Code Section 416 because of the
          required aggregation of multiple plans.

The Employer may add certain model amendments published by the Internal Revenue
Service which specifically provide that their adoption will not cause the Plan
to be treated as an individually designed plan for which the Employer must
obtain a separate determination letter.

If the Employer amends the Plan and Trust/Custodial Account other than as
provided above, the Employer's Plan shall no longer participate in this
Prototype Plan and will be considered an individually designed plan.

15.3 TERMINATION Employers shall have the right to terminate their Plans upon 60
days notice in writing to the Trustee/Custodian. If the Plan is terminated,
partially terminated, or if there is a complete discontinuance of contributions
under a profit-sharing plan maintained by the Employer, all amounts credited to
the accounts of Participants shall vest and become nonforfeitable. In the event
of a partial termination, only those who are affected by such partial
termination shall be fully vested. In the event of termination, the Employer
shall direct the Trustee/Custodian with respect to the distribution of accounts
to or for the exclusive benefit of Participants or their beneficiaries. The
Trustee/Custodian shall dispose of the Fund in accordance with the written
directions of the Plan Administrator, provided that no liquidation of assets and
payment of benefits, (or provision therefor), shall actually be made by the
Trustee/Custodian until after it is established by the Employer in a manner
satisfactory to the Trustee/Custodian, that the applicable requirements, if any,
of the Employee Retirement Income Security Act of 1974 and the Internal Revenue
Code governing the termination of employee benefit plans, have been or are
being, complied with, or that appropriate authorizations, waivers, exemptions,
or variances have been, or are being obtained.

15.4 QUALIFICATION OF EMPLOYER'S PLAN If the adopting Employer fails to attain
or retain Internal Revenue Service qualification, such Employer's Plan shall no
longer participate in this Prototype Plan and will be considered an individually
designed plan.

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15.5 MERGERS AND CONSOLIDATIONS

     (a)  In the case of any merger or consolidation of the Employer's Plan
          with, or transfer of assets or liabilities of the Employer's Plan to,
          any other plan, Participants in the Employer's Plan shall be entitled
          to receive benefits immediately after the merger, consolidation, or
          transfer which are equal to or greater than the benefits they would
          have been entitled to receive immediately before the merger,
          consolidation, or transfer if the Plan had then terminated.

     (b)  Any corporation into which the Trustee/Custodian or any successor
          trustee/custodian may be merged or with which it may be consolidated,
          or any corporation resulting from any merger or consolidation to which
          the Trustee/Custodian or any successor trustee/custodian may be a
          party, or any corporation to which all or substantially all the trust
          business of the Trustee/Custodian or any successor trustee/custodian
          may be transferred, shall be the successor of such Trustee/Custodian
          without the filing of any instrument or performance of any further
          act, before any court.

15.6 RESIGNATION AND REMOVAL The Trustee/Custodian may resign by written notice
to the Employer which shall be effective 60 days after delivery. The Employer
may discontinue its participation in this Prototype Plan and Trust/Custodial
Account effective upon 60 days written notice to the Sponsor. In such event the
Employer shall, prior to the effective date thereof, amend the Plan to eliminate
any reference to this Prototype Plan and Trust/Custodial Account and appoint a
successor trustee or custodian or arrange for another funding agent. The
Trustee/Custodian shall deliver the Fund to its successor on the effective date
of the resignation or removal, or as soon thereafter as practicable, provided
that this shall not waive any lien the Trustee/Custodian may have upon the Fund
for its compensation or expenses. If the Employer fails to amend the Plan and
appoint a successor trustee, custodian, or other funding agent within the said
60 days, or such longer period as the Trustee/Custodian may specify in writing,
the Plan shall be deemed individually designed and the Employer shall be deemed
the successor trustee/custodian. The Employer must then obtain its own
determination letter.

15.7 QUALIFICATION OF PROTOTYPE The Sponsor intends that this Prototype Plan
will meet the requirements of the Code as a qualified Prototype Retirement Plan
and Trust/Custodial Account. Should the Commissioner of Internal Revenue or any
delegate of the Commissioner at any time determine that the Plan and
Trust/Custodial Account fails to meet the requirements of the Code, the Sponsor
will amend the Plan and Trust/Custodial Account to maintain its qualified
status.

                                       74
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

                                   ARTICLE XVI

                                  GOVERNING LAW

Construction, validity and administration of the Prototype Plan and
Trust/Custodial Account, and any Employer Plan and Trust/Custodial Account as
embodied in the Prototype document and accompanying Adoption Agreement, shall be
governed by Federal law to the extent applicable and to the extent not
applicable by the laws of the State/Commonwealth in which the principal office
of the Sponsor is located.

                                       75
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

                     PART I - SECTION 401(a)(17) LIMITATION
                     [MAY BE ADOPTED BY DEFINED CONTRIBUTION
                           AND DEFINED BENEFIT PLANS]

In addition to other applicable limitations set forth in the Plan, and
notwithstanding any other provision of the Plan to the contrary, for Plan Years
beginning on or after January 1, 1994, the annual Compensation of each Employee
taken into account under the Plan shall not exceed the OBRA '93 annual
compensation limit. The OBRA '93 annual compensation limit is $150,000, as
adjusted by the Commissioner for increases in the cost of living in accordance
with Section 401(a)(17)(B) of the Internal Revenue Code. The cost-of-living in
effect for a calendar year applies to any period, not exceeding 12 months, over
which Compensation is determined (determination period) beginning in such
calendar year. If a determination period consists of fewer than 12 months, the
OBRA '93 annual compensation limit will be multiplied by a fraction, the
numerator of which is the number of months in the determination period, and the
denominator of which is 12.

For Plan Years beginning on or after January 1, 1994, any reference in this Plan
to the limitation under Section 401(a)(17) of the Code shall mean the OBRA '93
annual compensation limit set forth in this provision.

If Compensation for any prior determination period is taken into account in
determining an Employee's benefits accruing in the current Plan Year, the
Compensation for that prior determination period is subject to the OBRA '93
annual compensation limit in effect for that prior determination period. For
this purpose, for determination periods beginning before the first day of the
first Plan Year beginning on or after January 1, 1994, the OBRA '93 annual
compensation limit is $150,000.

                                       76
<PAGE>
                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

                                 MODEL AMENDMENT

                             REVENUE PROCEDURE 93-47

(This model amendment allows Participants receiving distribution from
safe-harbored profit sharing plans to waive the 30-day period required under the
Unemployment Compensation Act of 1992. Non-safe harbored plans must still
provide notice not less than 30 days and not more than 90 days prior to the
distribution.)

If a distribution is one to which Section 401(a)(11) and 417 of the Internal
Revenue Code do not apply, such distribution may commence less than 30 days
after the notice required under Section 1.411(a)-11(c) of the Income Tax
Regulations is given, provided that:

          (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.

                                       77
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

                                 NONSTANDARDIZED

                               ADOPTION AGREEMENT

                    PROTOTYPE CASH OR DEFERRED PROFIT-SHARING

                        PLAN AND TRUST/CUSTODIAL ACCOUNT

                                  Sponsored by

                        UNITED NATIONAL BANK & TRUST CO.

THE EMPLOYER NAMED BELOW HEREBY ESTABLISHES A CASH OR DEFERRED PROFIT-SHARING
PLAN FOR ELIGIBLE EMPLOYEES AS PROVIDED IN THIS ADOPTION AGREEMENT AND THE
ACCOMPANYING BASIC PROTOTYPE PLAN AND TRUST/CUSTODIAL ACCOUNT BASIC PLAN
DOCUMENT #04.

1. EMPLOYER INFORMATION

     NOTE: IF MULTIPLE EMPLOYERS ARE ADOPTING THE PLAN, COMPLETE THIS SECTION
           BASED ON THE LEAD EMPLOYER. ADDITIONAL EMPLOYERS MAY ADOPT THIS PLAN
           BY ATTACHING EXECUTED SIGNATURE PAGES TO THE BACK OF THE EMPLOYER'S
           ADOPTION AGREEMENT.

     (a)   NAME AND ADDRESS:

           Peoples Federal Savings & Loan Association
           211 Lincoln Way East
           Massillon, OH 44646

     (b)   TELEPHONE NUMBER:(330)832-7441

     (c)   TAX ID NUMBER:            34-0684576

     (d)   FORM OF BUSINESS:

           [ ]     (i)      SOLE PROPRIETOR

           [ ]     (ii)     PARTNERSHIP

           [X]     (iii)    CORPORATION

           [ ]     (iv)     "S" CORPORATION (FORMERLY KNOWN AS SUBCHAPTER S)

           [ ]     (v)      OTHER:

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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

     (e)   NAME(S) OF INDIVIDUAL(S) AUTHORIZED TO ISSUE
           INSTRUCTIONS TO THE TRUSTEE/CUSTODIAN:

           Paul von Gunten

     (f)   NAME OF PLAN:    Peoples Federal  401(k) Profit Sharing Plan

     (g)   THREE DIGIT PLAN NUMBER
           FOR ANNUAL RETURN/REPORT:        002

2. EFFECTIVE DATE

     (a)  THIS IS A NEW PLAN HAVING AN EFFECTIVE DATE OF                      .
                                                        ---------------------

     (b)  THIS IS AN AMENDED PLAN.

          THE EFFECTIVE DATE OF THE ORIGINAL PLAN WAS October 1, 1988 .
                                                      ----------------

          THE EFFECTIVE DATE OF THE AMENDED PLAN IS April 1, 2002 .
                                                    --------------

     (c)  IF DIFFERENT FROM ABOVE, THE EFFECTIVE DATE FOR THE PLAN'S ELECTIVE
          DEFERRAL PROVISIONS SHALL BE .

3. DEFINITIONS

     (a)  "COLLECTIVE OR COMMINGLED FUNDS" (APPLICABLE TO INSTITUTIONAL TRUSTEES
          ONLY.) INVESTMENT IN COLLECTIVE OR COMMINGLED FUNDS AS PERMITTED AT
          PARAGRAPH 13.3(b) OF THE BASIC PLAN DOCUMENT #04 SHALL ONLY BE MADE TO
          THE FOLLOWING SPECIFICALLY NAMED FUND(S):

          FUNDS MADE AVAILABLE AFTER THE EXECUTION OF THIS ADOPTION AGREEMENT
          WILL BE LISTED ON SCHEDULES ATTACHED TO THE END OF THIS ADOPTION
          AGREEMENT.

     (b)  "COMPENSATION" COMPENSATION SHALL BE DETERMINED ON THE BASIS OF THE:

          [X]     (i)      PLAN YEAR.

          [ ]     (ii)     EMPLOYER'S TAXABLE YEAR.

          [ ]     (iii)    CALENDAR YEAR.

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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          COMPENSATION SHALL BE DETERMINED ON THE BASIS OF THE FOLLOWING
          SAFE-HARBOR DEFINITION OF COMPENSATION IN IRS REGULATION SECTION
          1.414(s)-1(c):

          [ ]     (iv)     CODE SECTION 6041 AND 6051 COMPENSATION,

          [X]     (v)      CODE SECTION 3401(a) COMPENSATION, OR

          [ ]     (vi)     CODE SECTION 415 COMPENSATION.

          COMPENSATION [X] SHALL [] SHALL NOT INCLUDE EMPLOYER CONTRIBUTIONS
          MADE PURSUANT TO A SALARY SAVINGS AGREEMENT WHICH ARE NOT INCLUDABLE
          IN THE GROSS INCOME OF THE EMPLOYEE FOR THE REASONS INDICATED IN THE
          DEFINITION OF COMPENSATION AT 1.12 OF THE BASIC PLAN DOCUMENT #04.

          FOR PURPOSES OF THE PLAN, COMPENSATION SHALL BE LIMITED TO $, THE
          MAXIMUM AMOUNT WHICH WILL BE CONSIDERED FOR PLAN PURPOSES. [IF AN
          AMOUNT IS SPECIFIED, IT WILL LIMIT THE AMOUNT OF CONTRIBUTIONS ALLOWED
          ON BEHALF OF HIGHER COMPENSATED EMPLOYEES. COMPLETION OF THIS SECTION
          IS NOT INTENDED TO COORDINATE WITH THE $200,000 OF CODE SECTION
          415(d), THUS THE AMOUNT SHOULD BE LESS THAN $200,000 AS ADJUSTED FOR
          COST-OF-LIVING INCREASES.]

          (iii) EXCLUSIONS FROM COMPENSATION:

                (1)      OVERTIME.

                (2)      BONUSES.

                (3)      COMMISSIONS.

                (4)

               TYPE OF CONTRIBUTION(S)                              EXCLUSION(S)

               ELECTIVE DEFERRALS [SECTION 7(b)]                       --------

               MATCHING CONTRIBUTIONS [SECTION 7(c)]                   --------

               QUALIFIED NON-ELECTIVE CONTRIBUTIONS [SECTION 7(d)]
               AND NON-ELECTIVE CONTRIBUTIONS [SECTION 7(e)]           --------

     (c)  "ENTRY DATE"

          [ ]    (i)   THE FIRST DAY OF THE PLAN YEAR NEAREST THE DATE ON WHICH
                       AN EMPLOYEE MEETS THE ELIGIBILITY REQUIREMENTS.

                                       80
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          [ ]    (ii)  THE EARLIER OF THE FIRST DAY OF THE PLAN YEAR OR THE
                       FIRST DAY OF THE SEVENTH MONTH OF THE PLAN YEAR
                       COINCIDING WITH OR FOLLOWING THE DATE ON WHICH AN
                       EMPLOYEE MEETS THE ELIGIBILITY REQUIREMENTS.

          [ ]    (iii) THE FIRST DAY OF THE PLAN YEAR FOLLOWING THE DATE ON
                       WHICH THE EMPLOYEE MEETS THE ELIGIBILITY REQUIREMENTS.
                       IF THIS ELECTION IS MADE, THE SERVICE REQUIREMENT AT
                       4(a)(ii) MAY NOT EXCEED 1/2 YEAR AND THE AGE REQUIREMENT
                       AT 4(b)(ii) MAY NOT EXCEED 20 1/2.

          [X]    (iv)  THE FIRST DAY OF THE MONTH COINCIDING WITH OR FOLLOWING
                       THE DATE ON WHICH AN EMPLOYEE MEETS THE ELIGIBILITY
                       REQUIREMENTS.

          [ ]    (v)   THE FIRST DAY OF THE PLAN YEAR, OR THE FIRST DAY OF THE
                       FOURTH MONTH, OR THE FIRST DAY OF THE SEVENTH MONTH OR
                       THE FIRST DAY OF THE TENTH MONTH, OF THE PLAN YEAR
                       COINCIDING WITH OR FOLLOWING THE DATE ON WHICH AN
                       EMPLOYEE MEETS THE ELIGIBILITY REQUIREMENTS.

     (d)  "HOURS OF SERVICE" SHALL BE DETERMINED ON THE BASIS OF THE METHOD
          SELECTED BELOW. ONLY ONE METHOD MAY BE SELECTED. THE METHOD SELECTED
          SHALL BE APPLIED TO ALL EMPLOYEES COVERED UNDER THE PLAN AS FOLLOWS:

          [X]    (i)   ON THE BASIS OF ACTUAL HOURS FOR WHICH AN EMPLOYEE IS
                       PAID OR ENTITLED TO PAYMENT.

          [ ]    (ii)  ON THE BASIS OF DAYS WORKED.
                       AN EMPLOYEE SHALL BE CREDITED WITH TEN (10) HOURS OF
                       SERVICE IF UNDER PARAGRAPH 1.42 OF THE BASIC PLAN
                       DOCUMENT #04 SUCH EMPLOYEE WOULD BE CREDITED WITH AT
                       LEAST ONE (1) HOUR OF SERVICE DURING THE DAY.

          [ ]    (iii) ON THE BASIS OF WEEKS WORKED.
                       AN EMPLOYEE SHALL BE CREDITED WITH FORTY-FIVE (45) HOURS
                       OF SERVICE IF UNDER  PARAGRAPH 1.42 OF THE BASIC PLAN
                       DOCUMENT #04 SUCH EMPLOYEE WOULD BE CREDITED WITH AT
                       LEAST ONE (1) HOUR OF SERVICE DURING THE WEEK.

          [ ]    (iv)  ON THE BASIS OF SEMI-MONTHLY PAYROLL PERIODS.
                       AN EMPLOYEE SHALL BE CREDITED WITH NINETY-FIVE (95) HOURS
                       OF SERVICE IF UNDER PARAGRAPH 1.42 OF THE BASIC PLAN
                       DOCUMENT #04 SUCH EMPLOYEE WOULD BE CREDITED WITH AT
                       LEAST ONE (1) HOUR OF SERVICE DURING THE SEMI-MONTHLY
                       PAYROLL PERIOD.

          [ ]    (v)   ON THE BASIS OF MONTHS WORKED.
                       AN EMPLOYEE SHALL BE CREDITED WITH ONE-HUNDRED-NINETY
                       (190) HOURS OF SERVICE IF UNDER PARAGRAPH 1.42 OF THE
                       BASIC PLAN DOCUMENT #04 SUCH EMPLOYEE WOULD BE CREDITED
                       WITH AT LEAST ONE (1) HOUR OF SERVICE DURING THE MONTH.

                                       81
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

     (e)  "LIMITATION YEAR" THE 12-CONSECUTIVE MONTH PERIOD COMMENCING ON
          October 1 AND ENDING ON September 30 .
          ---------               ------------

          IF APPLICABLE, THE LIMITATION YEAR WILL BE A SHORT LIMITATION YEAR
          COMMENCING ON AND            ENDING ON              .
                            ----------           ------------

     (f)  "NET PROFIT"

          [X]  (i)    NOT APPLICABLE (PROFITS WILL NOT BE REQUIRED FOR ANY
                      CONTRIBUTIONS TO THE PLAN).

          [ ]  (ii)   AS DEFINED IN PARAGRAPH 1.49 OF THE BASIC PLAN
                      DOCUMENT #04.

          [ ]  (iii)  SHALL BE DEFINED AS:

               (ONLY USE IF DEFINITION IN PARAGRAPH 1.49 OF THE BASIC PLAN
                DOCUMENT #04 IS TO BE SUPERSEDED.)

     (g)  "PLAN YEAR" THE 12-CONSECUTIVE MONTH PERIOD COMMENCING ON October 1
          AND ENDING ON September 30.                               ---------
                        ----------

          IF APPLICABLE, THE PLAN YEAR WILL BE A SHORT PLAN YEAR COMMENCING ON
                       AND ENDING ON            . THEREAFTER, THE PLAN YEAR
          ------------               ----------
          SHALL END ON THE DATE LAST SPECIFIED ABOVE.

     (h)  "QUALIFIED EARLY RETIREMENT AGE" FOR PURPOSES OF MAKING DISTRIBUTIONS
          UNDER THE PROVISIONS OF A QUALIFIED DOMESTIC RELATIONS ORDER, THE
          PLAN'S QUALIFIED EARLY RETIREMENT AGE WITH REGARD TO THE PARTICIPANT
          AGAINST WHOM THE ORDER IS ENTERED [X] SHALL [] SHALL NOT BE THE DATE
          THE ORDER IS DETERMINED TO BE QUALIFIED. IF "SHALL" IS ELECTED, THIS
          WILL ONLY ALLOW PAYOUT TO THE ALTERNATE PAYEE(S).

     (i)  "QUALIFIED JOINT AND SURVIVOR ANNUITY" THE SAFE-HARBOR PROVISIONS OF
          PARAGRAPH 8.7 OF THE BASIC PLAN DOCUMENT #04 [X] ARE [] ARE NOT
          APPLICABLE. IF NOT APPLICABLE, THE SURVIVOR ANNUITY SHALL BE % (50%,
          66-2/3%, 75% OR 100%) OF THE ANNUITY PAYABLE DURING THE LIVES OF THE
          PARTICIPANT AND SPOUSE. IF NO ANSWER IS SPECIFIED, 50% WILL BE USED.

     (j)  "TAXABLE WAGE BASE" [PARAGRAPH 1.79]

          [X]    (i)    NOT APPLICABLE - PLAN IS NOT INTEGRATED WITH SOCIAL
                        SECURITY.

                                       82
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          [ ]    (ii)   THE MAXIMUM EARNINGS CONSIDERED WAGES FOR SUCH PLAN
                        YEAR UNDER CODE SECTION 3121(a).

          [ ]    (iii)  % (NOT MORE THAN 100%) OF THE AMOUNT CONSIDERED WAGES
                        FOR SUCH PLAN YEAR UNDER CODE SECTION 3121(a).

          [ ]    (iv)   $, PROVIDED THAT SUCH AMOUNT IS NOT IN EXCESS OF THE
                        AMOUNT DETERMINED UNDER PARAGRAPH 3(j)(ii) ABOVE.

          [ ]    (v)    FOR THE 1989 PLAN YEAR $10,000. FOR ALL SUBSEQUENT PLAN
                        YEARS, 20% OF THE MAXIMUM EARNINGS CONSIDERED WAGES FOR
                        SUCH PLAN YEAR UNDER CODE SECTION 3121(a).

          NOTE:  USING LESS THAN THE MAXIMUM AT (ii) MAY RESULT IN A CHANGE IN
                 THE ALLOCATION FORMULA IN SECTION 7.

     (k)  "VALUATION DATE(S)" ALLOCATIONS TO PARTICIPANT ACCOUNTS WILL BE DONE
          IN ACCORDANCE WITH ARTICLE V OF THE BASIC PLAN DOCUMENT #04:

          (i)  DAILY         (v) QUARTERLY

          (ii) WEEKLY   (vi) SEMI-ANNUALLY

          (iii) MONTHLY      (vii) ANNUALLY

          (iv) BI-MONTHLY

          INDICATE VALUATION DATE(S) TO BE USED BY SPECIFYING OPTION FROM LIST
          ABOVE:

<TABLE>
<CAPTION>
               TYPE OF CONTRIBUTION(S)                                VALUATION DATE(S)

<S>                                                                    <C>
               AFTER-TAX VOLUNTARY CONTRIBUTIONS [SECTION 6(b)]
                                                                         ----------
               ELECTIVE DEFERRALS [SECTION 6(a)]                              v
                                                                         ----------

               MATCHING CONTRIBUTIONS [SECTION 7(c)]                          v
                                                                         ----------

               QUALIFIED NON-ELECTIVE CONTRIBUTIONS [SECTION 7(d)]            v
                                                                         ----------
               NON-ELECTIVE CONTRIBUTIONS [SECTION 7(e), (f), (g)]
                                                                         ----------

               MINIMUM TOP-HEAVY CONTRIBUTIONS [SECTION 7(i)]
                                                                         ----------

</TABLE>

     (l)  "YEAR OF SERVICE"

          (i)  FOR ELIGIBILITY PURPOSES: THE 12-CONSECUTIVE MONTH PERIOD DURING
               WHICH AN EMPLOYEE IS CREDITED WITH 1000 (NOT MORE THAN 1,000)
               HOURS OF SERVICE.

                                       83
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          (ii)  FOR ALLOCATION ACCRUAL PURPOSES: THE 12-CONSECUTIVE MONTH PERIOD
                DURING WHICH AN EMPLOYEE IS CREDITED WITH 1000 (NOT MORE THAN
                1,000) HOURS OF SERVICE.

          (iii) FOR VESTING PURPOSES: THE 12-CONSECUTIVE MONTH PERIOD DURING
                WHICH AN EMPLOYEE IS CREDITED WITH 1000 (NOT MORE THAN 1,000)
                HOURS OF SERVICE.

4. ELIGIBILITY REQUIREMENTS

     (a)  SERVICE:

          [ ]    (i)    THE PLAN SHALL HAVE NO SERVICE REQUIREMENT.

          [X]    (ii)   THE PLAN SHALL COVER ONLY EMPLOYEES HAVING COMPLETED
                        AT LEAST 1/2 [NOT MORE THAN THREE (3)] YEARS OF SERVICE.
                        IF MORE THAN ONE (1) IS SPECIFIED, FOR PLAN YEARS
                        BEGINNING IN 1989 AND LATER, THE ANSWER WILL BE DEEMED
                        TO BE ONE (1).

          NOTE:  IF THE ELIGIBILITY PERIOD SELECTED IS LESS THAN ONE YEAR, AN
                 EMPLOYEE WILL NOT BE REQUIRED TO COMPLETE ANY SPECIFIED NUMBER
                 OF HOURS OF SERVICE TO RECEIVE CREDIT FOR SUCH PERIOD.

     (b)  AGE:

          [ ]    (i)    THE PLAN SHALL HAVE NO MINIMUM AGE REQUIREMENT.

          [X]    (ii)   THE PLAN SHALL COVER ONLY EMPLOYEES HAVING ATTAINED
                        AGE 21 (NOT MORE THAN AGE 21).

     (c)  CLASSIFICATION:

          THE PLAN SHALL COVER ALL EMPLOYEES WHO HAVE MET THE AGE AND SERVICE
          REQUIREMENTS WITH THE FOLLOWING EXCEPTIONS:

          [X]    (i)    NO EXCEPTIONS.

          [ ]    (ii)   THE PLAN SHALL EXCLUDE 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. FOR THIS PURPOSE, THE TERM "EMPLOYEE
                        REPRESENTATIVE" DOES NOT INCLUDE ANY ORGANIZATION MORE
                        THAN HALF OF WHOSE MEMBERS ARE EMPLOYEES WHO ARE OWNERS,
                        OFFICERS, OR EXECUTIVES OF THE EMPLOYER.

                                       84
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          [ ]    (iii)  THE PLAN SHALL EXCLUDE EMPLOYEES WHO ARE NONRESIDENT
                        ALIENS AND WHO RECEIVE NO EARNED INCOME FROM THE
                        EMPLOYER WHICH CONSTITUTES INCOME FROM SOURCES WITHIN
                        THE UNITED STATES.

          [ ]    (iv)   THE PLAN SHALL EXCLUDE FROM PARTICIPATION ANY
                        NONDISCRIMINATORY CLASSIFICATION OF EMPLOYEES
                        DETERMINED AS FOLLOWS:

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

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

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

     (d)  EMPLOYEES ON EFFECTIVE DATE:

          [X]    (i)    NOT APPLICABLE. ALL EMPLOYEES WILL BE REQUIRED TO
                        SATISFY BOTH THE AGE AND SERVICE REQUIREMENTS SPECIFIED
                        ABOVE.

          [ ]    (ii)   EMPLOYEES EMPLOYED ON THE PLAN'S EFFECTIVE DATE DO NOT
                        HAVE TO SATISFY THE SERVICE REQUIREMENTS SPECIFIED
                        ABOVE.

          [ ]    (iii)  EMPLOYEES EMPLOYED ON THE PLAN'S EFFECTIVE DATE DO NOT
                        HAVE TO SATISFY THE AGE REQUIREMENTS SPECIFIED ABOVE.

5. RETIREMENT AGES

     (a)  NORMAL RETIREMENT AGE:

          IF THE EMPLOYER IMPOSES A REQUIREMENT THAT EMPLOYEES RETIRE UPON
          REACHING A SPECIFIED AGE, THE NORMAL RETIREMENT AGE SELECTED BELOW MAY
          NOT EXCEED THE EMPLOYER IMPOSED MANDATORY RETIREMENT AGE.

          [X]   (i)   NORMAL RETIREMENT AGE SHALL BE 65 (NOT TO EXCEED AGE 65).
                                                     --

          [ ]   (ii)  NORMAL RETIREMENT AGE SHALL BE THE LATER OF ATTAINING AGE
                      (NOT TO EXCEED AGE 65) OR THE (NOT TO EXCEED THE 5TH)
                      ANNIVERSARY OF THE FIRST DAY OF THE FIRST PLAN YEAR IN
                      WHICH THE PARTICIPANT COMMENCED PARTICIPATION IN THE PLAN.

     (b)  EARLY RETIREMENT AGE:

          [ ]   (i)   NOT APPLICABLE.

          [X]   (ii)  THE PLAN SHALL HAVE AN EARLY RETIREMENT AGE OF 55 (NOT
                      LESS THAN 55) AND COMPLETION OF 1 YEARS OF SERVICE.
                                                     --

                                       85
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

6. EMPLOYEE CONTRIBUTIONS

   [X]    (a)   PARTICIPANTS SHALL BE PERMITTED TO MAKE ELECTIVE DEFERRALS IN
                ANY AMOUNT FROM 1% UP TO 12% OF THEIR COMPENSATION.
                                -        --

                IF (A) IS APPLICABLE, PARTICIPANTS SHALL BE PERMITTED TO AMEND
                THEIR SALARY SAVINGS AGREEMENTS TO CHANGE THE CONTRIBUTION
                PERCENTAGE AS PROVIDED BELOW:

                [ ]    (i)    ON THE ANNIVERSARY DATE OF THE PLAN,

                [ ]    (ii)   ON THE ANNIVERSARY DATE OF THE PLAN AND ON THE
                              FIRST DAY OF THE SEVENTH MONTH OF THE PLAN YEAR,

                [ ]    (iii)  ON THE ANNIVERSARY DATE OF THE PLAN AND ON THE
                              FIRST DAY FOLLOWING ANY VALUATION DATE, OR

                [X]    (iv)   UPON 30 DAYS NOTICE TO THE EMPLOYER.

    [ ]    (b)  PARTICIPANTS SHALL BE PERMITTED TO MAKE AFTER TAX VOLUNTARY
                CONTRIBUTIONS.

    [ ]    (c)  PARTICIPANTS SHALL BE REQUIRED TO MAKE AFTER TAX VOLUNTARY
                CONTRIBUTIONS AS FOLLOWS (THRIFT SAVINGS PLAN):

                [ ]    (i)    % OF COMPENSATION.

                [ ]    (ii)   A PERCENTAGE DETERMINED BY THE EMPLOYEE ON HIS OR
                              HER ENROLLMENT FORM.

    [ ]    (d)  IF NECESSARY TO PASS THE AVERAGE DEFERRAL PERCENTAGE TEST,
                PARTICIPANTS [ ] MAY [ ] MAY NOT HAVE ELECTIVE DEFERRALS
                RECHARACTERIZED AS VOLUNTARY CONTRIBUTIONS.

           NOTE: THE AVERAGE DEFERRAL PERCENTAGE TEST WILL APPLY TO
                 CONTRIBUTIONS UNDER (a) ABOVE. THE AVERAGE CONTRIBUTION
                 PERCENTAGE TEST WILL APPLY TO CONTRIBUTIONS UNDER (b) AND (c)
                 ABOVE, AND MAY APPLY TO (a).

                                       86
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

7. EMPLOYER CONTRIBUTIONS AND ALLOCATION THEREOF

   NOTE:  THE EMPLOYER SHALL MAKE CONTRIBUTIONS TO THE PLAN IN ACCORDANCE WITH
          THE FORMULA OR FORMULAS SELECTED BELOW. THE EMPLOYER'S CONTRIBUTION
          SHALL BE SUBJECT TO THE LIMITATIONS CONTAINED IN ARTICLES III AND X.
          FOR THIS PURPOSE, A CONTRIBUTION FOR A PLAN YEAR SHALL BE LIMITED FOR
          THE LIMITATION YEAR WHICH ENDS WITH OR WITHIN SUCH PLAN YEAR. ALSO,
          THE INTEGRATED ALLOCATION FORMULAS BELOW ARE FOR PLAN YEARS BEGINNING
          IN 1989 AND LATER. THE EMPLOYER'S ALLOCATION FOR EARLIER YEARS SHALL
          BE AS SPECIFIED IN ITS PLAN PRIOR TO AMENDMENT FOR THE TAX REFORM ACT
          OF 1986.

   (a)    PROFITS REQUIREMENT:

          (i)    CURRENT OR ACCUMULATED NET PROFITS ARE REQUIRED FOR:

                 [ ]    (a)    MATCHING CONTRIBUTIONS.

                 [ ]    (b)    QUALIFIED NON-ELECTIVE CONTRIBUTIONS.

                 [ ]    (c)     DISCRETIONARY CONTRIBUTIONS.

           (ii)  NO NET PROFITS ARE REQUIRED FOR:

                 [X]    (a)     MATCHING CONTRIBUTIONS.

                 [ ]    (b)     QUALIFIED NON-ELECTIVE CONTRIBUTIONS.

                 [X]    (c)     DISCRETIONARY CONTRIBUTIONS.

            NOTE:  ELECTIVE DEFERRALS CAN ALWAYS BE CONTRIBUTED REGARDLESS OF
                   PROFITS.

[ ] (b)     SALARY SAVINGS AGREEMENT:

            THE EMPLOYER SHALL CONTRIBUTE AND ALLOCATE TO EACH PARTICIPANT'S
            ACCOUNT AN AMOUNT EQUAL TO THE AMOUNT WITHHELD FROM THE
            COMPENSATION OF SUCH PARTICIPANT PURSUANT TO HIS OR HER SALARY
            SAVINGS AGREEMENT. IF APPLICABLE, THE MAXIMUM PERCENTAGE IS
            SPECIFIED IN SECTION 6 ABOVE.

            AN EMPLOYEE WHO HAS TERMINATED HIS OR HER ELECTION UNDER THE
            SALARY SAVINGS AGREEMENT OTHER THAN FOR HARDSHIP REASONS MAY NOT
            MAKE ANOTHER ELECTIVE DEFERRAL:

            [ ]    (i)     UNTIL THE FIRST DAY OF THE NEXT PLAN YEAR.

            [ ]    (ii)    UNTIL THE FIRST DAY OF THE NEXT VALUATION PERIOD.

                                       87
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            [X]    (iii)   FOR A PERIOD OF 1 MONTH(S) (NOT TO EXCEED 12 MONTHS).
                                          --
[X] (c)     MATCHING EMPLOYER CONTRIBUTION [SEE PARAGRAPHS (h) AND (i)]:

            [ ]    (i)     Percentage Match: THE EMPLOYER SHALL CONTRIBUTE AND
                           ALLOCATE TO EACH ELIGIBLE PARTICIPANT'S ACCOUNT AN
                           AMOUNT EQUAL TO % OF THE AMOUNT CONTRIBUTED AN
                           ALLOCATED IN ACCORDANCE WITH PARAGRAPH 7(B) AOVE
                           AND (IF CHECKED) % OF [] THE AMOUNT OF VOLUNTARY
                           CONTRIBUTIONS MADE IN ACCORDANCE WITH PARAGRAPH 4.1
                           OF THE BASIC PLAN DOCUMENT #04. THE EMPLOYER SHALL
                           NOT MATCH PARTICIPANT ELECTIVE DEFERRALS AS PROVIDED
                           ABOVE IN EXCESS OF $ OR IN EXCESS OF % OF THE
                           PARTICIPANT'S COMPENSATION OR IF APPLICABLE,
                           VOLUNTARY CONTRIBUTIONS IN EXCESS OF $ OR IN EXCESS
                           OF % OF THE PARTICIPANT'S COMPENSATION. IN NO EVENT
                           WILL THE MATCH ON BOTH ELECTIVE DEFERRALS AND
                           VOLUNTARY CONTRIBUTIONS EXCEED A COMBINED AMOUNT OF
                           $ OR %.

             [X]    (ii)   Discretionary Match: THE EMPLOYER SHALL CONTRIBUTE
                           AND ALLOCATE TO EACH ELIGIBLE PARTICIPANT'S ACCOUNT
                           A PERCENTAGE OF THE PARTICIPANT'S ELECTIVE DEFERRAL
                           CONTRIBUTED AND ALLOCATED IN ACCORDANCE WITH
                           PARAGRAPH 7(B) ABOVE. THE EMPLOYER SHALL SET SUCH
                           PERCENTAGE PRIOR TO THE END OF THE PLAN YEAR. THE
                           EMPLOYER SHALL NOT MATCH PARTICIPANT ELECTIVE
                           DEFERRALS IN EXCESS OF $ OR IN EXCESS OF 10% OF THE
                           PARTICIPANT'S COMPENSATION.

              [ ]   (iii)  Tiered Match: THE EMPLOYER SHALL CONTRIBUTE AND
                           ALLOCATE TO EACH PARTICIPANT'S ACCOUNT AN AMOUNT
                           EQUAL TO % OF THE FIRST % OF THE PARTICIPANT'S
                           COMPENSATION, TO THE EXTENT DEFERRED.

                            % OF THE NEXT % OF THE PARTICIPANT'S COMPENSATION,
                            TO THE EXTENT DEFERRED.

                            % OF THE NEXT % OF THE PARTICIPANT'S COMPENSATION,
                            TO THE EXTENT DEFERRED.

    NOTE: PERCENTAGES SPECIFIED IN (iii) ABOVE MAY NOT INCREASE AS THE
          PERCENTAGE OF PARTICIPANT'S CONTRIBUTION INCREASES.

          [ ]   (iv)   Flat Dollar Match: THE EMPLOYER SHALL CONTRIBUTE AND
                       ALLOCATE TO EACH PARTICIPANT'S ACCOUNT $ IF THE
                       PARTICIPANT DEFERS AT LEAST 1% OF COMPENSATION.

          [ ]   (v)    Percentage of Compensation Match: THE EMPLOYER SHALL
                       CONTRIBUTE AND ALLOCATE TO EACH PARTICIPANT'S ACCOUNT
                       % OF COMPENSATION IF THE PARTICIPANT DEFERS AT LEAST
                       1% OF COMPENSATION.

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          [ ]   (vi)   Proportionate Compensation Match: THE EMPLOYER SHALL
                       CONTRIBUTE AND ALLOCATE TO EACH PARTICIPANT WHO DEFERS AT
                       LEAST 1% OF COMPENSATION, AN AMOUNT DETERMINED BY
                       MULTIPLYING SUCH EMPLOYER MATCHING CONTRIBUTION BY A
                       FRACTION THE NUMERATOR OF WHICH IS THE PARTICIPANT'S
                       COMPENSATION AND THE DENOMINATOR OF WHICH IS THE
                       COMPENSATION OF ALL PARTICIPANTS ELIGIBLE TO RECEIVE SUCH
                       AN ALLOCATION. THE EMPLOYER SHALL SET SUCH DISCRETIONARY
                       CONTRIBUTION PRIOR TO THE END OF THE PLAN YEAR.

           [ ]  (vii)  Qualified Match: EMPLOYER MATCHING CONTRIBUTIONS WILL BE
                       TREATED AS QUALIFIED MATCHING CONTRIBUTIONS TO THE
                       EXTENT SPECIFIED BELOW:

                       [ ]    (A)     ALL MATCHING CONTRIBUTIONS.

                       [ ]    (B)     NONE.

                       [ ]    (C)     % OF THE EMPLOYER'S MATCHING CONTRIBUTION.

                       [ ]    (D)     UP TO % OF EACH PARTICIPANT'S
                                      COMPENSATION.

                       [ ]    (E)     THE AMOUNT NECESSARY TO MEET THE [ ]
                                      AVERAGE DEFERRAL PERCENTAGE (ADP) TEST,
                                      [ ] AVERAGE CONTRIBUTION PERCENTAGE (ACP)
                                      TEST, [ ] BOTH THE ADP AND ACP TESTS.

                (viii) Matching Contribution Computation Period: THE TIME PERIOD
                       UPON WHICH  MATCHING CONTRIBUTIONS WILL BE BASED SHALL BE

                       [ ]    (A)     WEEKLY

                       [ ]    (B)     BI-WEEKLY

                       [X]    (C)     SEMI-MONTHLY

                       [ ]    (D)     MONTHLY

                       [ ]    (E)     QUARTERLY

                       [ ]    (F)     SEMI-ANNUALLY

                       [ ]    (G)     ANNUALLY

                (ix)   Eligibility for Match: EMPLOYER MATCHING CONTRIBUTIONS,
                       WHETHER OR NOT QUALIFIED, WILL ONLY BE MADE ON EMPLOYEE
                       CONTRIBUTIONS NOT WITHDRAWN PRIOR TO THE END OF THE
                       [ ] VALUATION PERIOD [ ] PLAN YEAR.

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                                                               Sharing Plan #004

[ ] (d)     QUALIFIED NON-ELECTIVE EMPLOYER CONTRIBUTION -[SEE PARAGRAPHS (h)
            AND (i)] THESE CONTRIBUTIONS ARE FULLY VESTED WHEN CONTRIBUTED.

            THE EMPLOYER SHALL HAVE THE RIGHT TO MAKE AN ADDITIONAL
            DISCRETIONARY CONTRIBUTION WHICH SHALL BE ALLOCATED TO EACH ELIGIBLE
            EMPLOYEE IN PROPORTION TO HIS OR HER COMPENSATION AS A PERCENTAGE OF
            THE COMPENSATION OF ALL ELIGIBLE EMPLOYEES. THIS PART OF THE
            EMPLOYER'S CONTRIBUTION AND THE ALLOCATION THEREOF SHALL BE
            UNRELATED TO ANY EMPLOYEE CONTRIBUTIONS MADE HEREUNDER. THE AMOUNT
            OF QUALIFIED NON-ELECTIVE CONTRIBUTIONS TAKEN INTO ACCOUNT FOR
            PURPOSES OF MEETING THE ADP OR ACP TEST REQUIREMENTS IS:

            [ ]    (i)    ALL SUCH QUALIFIED NON-ELECTIVE CONTRIBUTIONS.

            [ ]    (ii)   THE AMOUNT NECESSARY TO MEET [ ] THE ADP TEST,
                          [ ] THE ACP TEST, [ ] BOTH THE ADP AND ACP TESTS.

            QUALIFIED NON-ELECTIVE CONTRIBUTIONS WILL BE MADE TO:

            [ ]    (iii)  ALL EMPLOYEES ELIGIBLE TO PARTICIPATE.

            [ ]    (iv)   ONLY NON-HIGHLY COMPENSATED EMPLOYEES ELIGIBLE TO
                          PARTICIPATE.

[ ] (e)     ADDITIONAL EMPLOYER CONTRIBUTION OTHER THAN QUALIFIED NON-ELECTIVE
            CONTRIBUTIONS - NON-INTEGRATED [SEE PARAGRAPHS (h) AND (i)]

            THE EMPLOYER SHALL HAVE THE RIGHT TO MAKE AN ADDITIONAL
            DISCRETIONARY CONTRIBUTION WHICH SHALL BE ALLOCATED TO EACH ELIGIBLE
            EMPLOYEE IN PROPORTION TO HIS OR HER COMPENSATION AS A PERCENTAGE OF
            THE COMPENSATION OF ALL ELIGIBLE EMPLOYEES. THIS PART OF THE
            EMPLOYER'S CONTRIBUTION AND THE ALLOCATION THEREOF SHALL BE
            UNRELATED TO ANY EMPLOYEE CONTRIBUTIONS MADE HEREUNDER.

[ ] (f)     ADDITIONAL EMPLOYER CONTRIBUTION - INTEGRATED ALLOCATION FORMULA
            [SEE PARAGRAPHS (h) AND (i)]

            THE EMPLOYER SHALL HAVE THE RIGHT TO MAKE AN ADDITIONAL
            DISCRETIONARY CONTRIBUTION. THE EMPLOYER'S CONTRIBUTION FOR THE PLAN
            YEAR PLUS ANY FORFEITURES SHALL BE ALLOCATED TO THE ACCOUNTS OF
            ELIGIBLE PARTICIPANTS AS FOLLOWS:

            (i)  FIRST, TO THE EXTENT CONTRIBUTIONS AND FORFEITURES ARE
                 SUFFICIENT, ALL PARTICIPANTS WILL RECEIVE AN ALLOCATION EQUAL
                 TO 3% OF THEIR COMPENSATION.

            (ii) NEXT, ANY REMAINING EMPLOYER CONTRIBUTIONS AND FORFEITURES WILL
                 BE ALLOCATED TO PARTICIPANTS WHO HAVE COMPENSATION IN EXCESS OF
                 THE TAXABLE WAGE BASE (EXCESS COMPENSATION). EACH SUCH
                 PARTICIPANT WILL RECEIVE AN ALLOCATION IN THE RATIO THAT HIS OR
                 HER EXCESS COMPENSATION BEARS TO THE EXCESS

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                                                               Sharing Plan #004

                 COMPENSATION OF ALL PARTICIPANTS. PARTICIPANTS MAY ONLY RECEIVE
                 AN ALLOCATION OF 3% OF EXCESS COMPENSATION.

          (iii)  NEXT, ANY REMAINING EMPLOYER CONTRIBUTIONS AND FORFEITURES WILL
                 BE ALLOCATED TO ALL PARTICIPANTS IN THE RATIO THAT THEIR
                 COMPENSATION PLUS EXCESS COMPENSATION BEARS TO THE TOTAL
                 COMPENSATION PLUS EXCESS COMPENSATION OF ALL PARTICIPANTS.
                 PARTICIPANTS MAY ONLY RECEIVE AN ALLOCATION OF UP TO 2.7% OF
                 THEIR COMPENSATION PLUS EXCESS COMPENSATION, UNDER THIS
                 ALLOCATION METHOD. IF THE TAXABLE WAGE BASE DEFINED AT SECTION
                 3(J) IS LESS THAN OR EQUAL TO THE GREATER OF $10,000 OR 20% OF
                 THE MAXIMUM, THE 2.7% NEED NOT BE REDUCED. IF THE AMOUNT
                 SPECIFIED IS GREATER THAN THE GREATER OF $10,000 OR 20% OF THE
                 MAXIMUM TAXABLE WAGE BASE, BUT NOT MORE THAN 80%, 2.7% MUST BE
                 REDUCED TO 1.3%. IF THE AMOUNT SPECIFIED IS GREATER THAN 80%
                 BUT LESS THAN 100% OF THE MAXIMUM TAXABLE WAGE BASE, THE 2.7%
                 MUST BE REDUCED TO 2.4%.

          NOTE:  IF THE PLAN IS NOT TOP-HEAVY OR IF THE TOP-HEAVY MINIMUM
                 CONTRIBUTION OR BENEFIT IS PROVIDED UNDER ANOTHER PLAN [SEE
                 SECTION 11(c)(ii)] COVERING THE SAME EMPLOYEES, SUB-PARAGRAPHS
                 (i) AND (ii) ABOVE MAY BE DISREGARDED AND 5.7%, 4.3% OR 5.4%
                 MAY BE SUBSTITUTED FOR 2.7%, 1.3% OR 2.4% WHERE IT APPEARS IN
                 (iii) ABOVE.

          (iv)   NEXT, ANY REMAINING EMPLOYER CONTRIBUTIONS AND FORFEITURES WILL
                 BE ALLOCATED TO ALL PARTICIPANTS (WHETHER OR NOT THEY RECEIVED
                 AN ALLOCATION UNDER THE PRECEDING PARAGRAPHS) IN THE RATIO THAT
                 EACH PARTICIPANT'S COMPENSATION BEARS TO ALL PARTICIPANTS'
                 COMPENSATION.

[ ] (g)     ADDITIONAL EMPLOYER CONTRIBUTION-ALTERNATIVE INTEGRATED ALLOCATION
            FORMULA. [SEE PARAGRAPH (h) AND (i)]

            THE EMPLOYER SHALL HAVE THE RIGHT TO MAKE AN ADDITIONAL
            DISCRETIONARY CONTRIBUTION. TO THE EXTENT THAT SUCH CONTRIBUTIONS
            ARE SUFFICIENT, THEY SHALL BE ALLOCATED AS FOLLOWS:

            % OF EACH ELIGIBLE PARTICIPANT'S COMPENSATION PLUS % OF COMPENSATION
            IN EXCESS OF THE TAXABLE WAGE BASE DEFINED AT SECTION 3(j) HEREOF.
            THE PERCENTAGE ON EXCESS COMPENSATION MAY NOT EXCEED THE LESSER OF
            (i) THE AMOUNT FIRST SPECIFIED IN THIS PARAGRAPH OR (ii) THE GREATER
            OF 5.7% OR THE PERCENTAGE RATE OF TAX UNDER CODE SECTION 3111(a) AS
            IN EFFECT ON THE FIRST DAY OF THE PLAN YEAR ATTRIBUTABLE TO THE OLD
            AGE (OA) PORTION OF THE OASDI PROVISIONS OF THE SOCIAL SECURITY ACT.
            IF THE EMPLOYER SPECIFIES A TAXABLE WAGE BASE IN SECTION 3(j) WHICH
            IS LOWER THAN THE TAXABLE WAGE BASE FOR SOCIAL SECURITY PURPOSES
            (SSTWB) IN EFFECT AS OF THE FIRST DAY OF THE PLAN YEAR, THE
            PERCENTAGE CONTRIBUTED WITH RESPECT TO EXCESS COMPENSATION MUST BE
            ADJUSTED. IF THE PLAN'S TAXABLE WAGE BASE IS GREATER THAN THE LARGER
            OF $10,000 OR 20% OF THE SSTWB BUT NOT MORE THAN 80% OF THE SSTWB,
            THE EXCESS PERCENTAGE IS 4.3%. IF THE PLAN'S TAXABLE WAGE BASE IS
            GREATER THAN 80% OF THE SSTWB BUT LESS THAN 100% OF THE SSTWB, THE
            EXCESS PERCENTAGE IS 5.4%.

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                                                               Sharing Plan #004

          NOTE:  ONLY ONE PLAN MAINTAINED BY THE EMPLOYER MAY BE INTEGRATED
          WITH SOCIAL SECURITY.

     (h)  ALLOCATION OF EXCESS AMOUNTS (ANNUAL ADDITIONS)

          IN THE EVENT THAT THE ALLOCATION FORMULA ABOVE RESULTS IN AN EXCESS
          AMOUNT, SUCH EXCESS SHALL BE:

          [X]    (i)    PLACED IN A SUSPENSE ACCOUNT ACCRUING NO GAINS OR
                        LOSSES FOR THE BENEFIT OF THE PARTICIPANT.

          [ ]    (ii)   REALLOCATED AS ADDITIONAL EMPLOYER CONTRIBUTIONS TO ALL
                        OTHER PARTICIPANTS TO THE EXTENT THAT THEY DO NOT HAVE
                        ANY EXCESS AMOUNT.

     (i)  MINIMUM EMPLOYER CONTRIBUTION UNDER TOP-HEAVY PLANS:

          FOR ANY PLAN YEAR DURING WHICH THE PLAN IS TOP-HEAVY, THE SUM OF THE
          CONTRIBUTIONS AND FORFEITURES AS ALLOCATED TO ELIGIBLE EMPLOYEES UNDER
          PARAGRAPHS 7(d), 7(e), 7(f), 7(g) AND 9 OF THIS ADOPTION AGREEMENT
          SHALL NOT BE LESS THAN THE AMOUNT REQUIRED UNDER PARAGRAPH 14.2 OF THE
          BASIC PLAN DOCUMENT #04. TOP-HEAVY MINIMUMS WILL BE ALLOCATED TO:

          [X]    (i)    ALL ELIGIBLE PARTICIPANTS.

          [ ]    (ii)   ONLY ELIGIBLE NON-KEY EMPLOYEES WHO ARE PARTICIPANTS.

     (j)  RETURN OF EXCESS CONTRIBUTIONS AND/OR EXCESS AGGREGATE CONTRIBUTIONS:

          IN THE EVENT THAT ONE OR MORE HIGHLY COMPENSATED EMPLOYEES IS SUBJECT
          TO BOTH THE ADP AND ACP TESTS AND THE SUM OF SUCH TESTS EXCEEDS THE
          AGGREGATE LIMIT, THE LIMIT WILL BE SATISFIED BY REDUCING THE:

          [X]    (i)    THE ADP OF THE AFFECTED HIGHLY COMPENSATED EMPLOYEES.

          [ ]    (ii)   THE ACP OF THE AFFECTED HIGHLY COMPENSATED EMPLOYEES.

          [ ]    (iii)   A COMBINATION OF THE ADP AND ACP OF THE AFFECTED
                         HIGHLY COMPENSATED EMPLOYEES.

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                                                               Sharing Plan #004

8. ALLOCATIONS TO TERMINATED EMPLOYEES

   [ ]    (a)    THE EMPLOYER WILL NOT ALLOCATE EMPLOYER RELATED CONTRIBUTIONS
                 TO EMPLOYEES WHO TERMINATE DURING A PLAN YEAR, UNLESS REQUIRED
                 TO SATISFY THE REQUIREMENTS OF CODE SECTION 401(a)(26) AND
                 410(b). (THESE REQUIREMENTS ARE EFFECTIVE FOR 1989 AND
                 SUBSEQUENT PLAN YEARS.)

   [X]    (b)    THE EMPLOYER WILL ALLOCATE EMPLOYER MATCHING AND OTHER RELATED
                 CONTRIBUTIONS AS INDICATED BELOW TO EMPLOYEES WHO TERMINATE
                 DURING THE PLAN YEAR AS A RESULT OF:

                 MATCHING    OTHER

                 [X]   [X]    (i)    RETIREMENT.

                 [X]   [X]    (ii)   DISABILITY.

                 [X]   [X]    (iii)  DEATH.

                 [X]   [X]    (iv)   OTHER TERMINATION OF EMPLOYMENT PROVIDED
                                     THAT THE PARTICIPANT HAS COMPLETED A YEAR
                                     OF SERVICE AS DEFINED FOR ALLOCATION
                                     ACCRUAL PURPOSES.

                 [ ]   [ ]    (v)    OTHER TERMINATION OF EMPLOYMENT EVEN
                                     THOUGH THE PARTICIPANT HAS NOT COMPLETED A
                                     YEAR OF SERVICE.

                 [ ]   [ ]    (vi)   TERMINATION OF EMPLOYMENT (FOR ANY REASON)
                                     PROVIDED THAT THE PARTICIPANT HAD COMPLETED
                                     A YEAR OF SERVICE FOR ALLOCATION ACCRUAL
                                     PURPOSES.

9. ALLOCATION OF FORFEITURES

   NOTE: SUBSECTIONS (a), (b) AND (c) BELOW APPLY TO FORFEITURES OF AMOUNTS
         OTHER THAN EXCESS AGGREGATE CONTRIBUTIONS.

         (a)  ALLOCATION ALTERNATIVES:

              IF FORFEITURES ARE ALLOCATED TO PARTICIPANTS, SUCH ALLOCATION
              SHALL BE DONE IN THE SAME MANNER AS THE EMPLOYER'S CONTRIBUTION.

              [ ]    (i)    NOT APPLICABLE. ALL CONTRIBUTIONS ARE ALWAYS FULLY
                            VESTED.

              [X]    (ii)   FORFEITURES SHALL BE ALLOCATED TO PARTICIPANTS IN
                            THE SAME MANNER AS THE EMPLOYER'S CONTRIBUTION.

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                                                               Sharing Plan #004

                            IF ALLOCATION TO OTHER PARTICIPANTS IS SELECTED, THE
                            ALLOCATION SHALL BE AS FOLLOWS:

                            [1]  AMOUNT ATTRIBUTABLE TO EMPLOYER DISCRETIONARY
                                 CONTRIBUTIONS AND TOP-HEAVY MINIMUMS WILL BE
                                 ALLOCATED TO:

                                 [X]  ALL ELIGIBLE PARTICIPANTS UNDER THE PLAN.

                                 [ ]  ONLY THOSE PARTICIPANTS ELIGIBLE FOR AN
                                      ALLOCATION OF EMPLOYER CONTRIBUTIONS IN
                                      THE CURRENT YEAR.

                                 [ ]  ONLY THOSE PARTICIPANTS ELIGIBLE FOR AN
                                      ALLOCATION OF MATCHING CONTRIBUTIONS IN
                                      THE CURRENT YEAR.

                            [2]  AMOUNTS ATTRIBUTABLE TO EMPLOYER MATCHING
                                 CONTRIBUTIONS WILL BE ALLOCATED TO:

                                 [ ]  ALL ELIGIBLE PARTICIPANTS.

                                 [X]  ONLY THOSE PARTICIPANTS ELIGIBLE FOR
                                      ALLOCATIONS OF MATCHING CONTRIBUTIONS IN
                                      THE CURRENT YEAR.

       [ ] (iii)   FORFEITURES SHALL BE APPLIED TO REDUCE THE EMPLOYER'S
                   CONTRIBUTION FOR SUCH PLAN YEAR.

       [ ] (iv)    FORFEITURES SHALL BE APPLIED TO OFFSET ADMINISTRATIVE
                   EXPENSES OF THE PLAN. IF FORFEITURES EXCEED THESE EXPENSES,
                   (III) ABOVE SHALL APPLY.

   (b) DATE FOR REALLOCATION:

    NOTE: IF NO DISTRIBUTION HAS BEEN MADE TO A FORMER PARTICIPANT, SUB-SECTION
          (i) BELOW WILL APPLY TO SUCH PARTICIPANT EVEN IF THE EMPLOYER ELECTS
          (ii), (iii) OR (iv) BELOW AS ITS NORMAL ADMINISTRATIVE POLICY.

          [ ]  (i)   FORFEITURES SHALL BE REALLOCATED AT THE END OF THE PLAN
                     YEAR DURING WHICH THE FORMER PARTICIPANT INCURS HIS OR HER
                     FIFTH CONSECUTIVE ONE YEAR BREAK IN SERVICE.

          [ ]  (ii)  FORFEITURES WILL BE REALLOCATED IMMEDIATELY (AS OF THE NEXT
                     VALUATION DATE).

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          [ ]  (iii) FORFEITURES SHALL BE REALLOCATED AT THE END OF THE PLAN
                     YEAR DURING WHICH THE FORMER EMPLOYEE INCURS HIS OR HER
                     (1ST, 2ND, 3RD, OR 4TH) CONSECUTIVE ONE YEAR BREAK IN
                     SERVICE.

          [X]  (iv)  FORFEITURES WILL BE REALLOCATED IMMEDIATELY (AS OF THE PLAN
                     YEAR END).

     (c) RESTORATION OF FORFEITURES:

         IF AMOUNTS ARE FORFEITED PRIOR TO FIVE CONSECUTIVE 1-YEAR BREAKS IN
         SERVICE, THE FUNDS FOR RESTORATION OF ACCOUNT BALANCES WILL BE
         OBTAINED FROM THE FOLLOWING RESOURCES IN THE ORDER INDICATED (FILL IN
         THE APPROPRIATE NUMBER):

         [1]   (i)   CURRENT YEAR'S FORFEITURES.

         [3]   (ii)  ADDITIONAL EMPLOYER CONTRIBUTION.

         [2]   (iii) INCOME OR GAIN TO THE PLAN.

     (d) FORFEITURES OF EXCESS AGGREGATE CONTRIBUTIONS SHALL BE:

     [X] (i)   APPLIED TO REDUCE EMPLOYER CONTRIBUTIONS.

     [ ] (ii)  ALLOCATED, AFTER ALL OTHER FORFEITURES UNDER THE PLAN, TO THE
               MATCHING CONTRIBUTION ACCOUNT OF EACH NON-HIGHLY COMPENSATED
               PARTICIPANT WHO MADE ELECTIVE DEFERRALS OR VOLUNTARY
               CONTRIBUTIONS IN THE RATIO WHICH EACH SUCH PARTICIPANT'S
               COMPENSATION FOR THE PLAN YEAR BEARS TO THE TOTAL COMPENSATION OF
               ALL PARTICIPANTS FOR SUCH PLAN YEAR. SUCH FORFEITURES CANNOT BE
               ALLOCATED TO THE ACCOUNT OF ANY HIGHLY COMPENSATED EMPLOYEE.

          FORFEITURES OF EXCESS AGGREGATE CONTRIBUTIONS WILL BE SO APPLIED AT
          THE END OF THE PLAN YEAR IN WHICH THEY OCCUR.

10. CASH OPTION

    [X]    (a)   THE EMPLOYER MAY PERMIT A PARTICIPANT TO ELECT TO DEFER TO THE
                 PLAN, AN AMOUNT NOT TO EXCEED 100% OF ANY EMPLOYER PAID CASH
                 BONUS MADE FOR SUCH PARTICIPANT FOR ANY YEAR. A PARTICIPANT
                 MUST FILE AN ELECTION TO DEFER SUCH CONTRIBUTION AT LEAST
                 FIFTEEN (15) DAYS PRIOR TO THE END OF THE PLAN YEAR. IF THE
                 EMPLOYEE FAILS TO MAKE SUCH AN ELECTION, THE ENTIRE EMPLOYER
                 PAID CASH BONUS TO WHICH THE PARTICIPANT WOULD BE ENTITLED
                 SHALL BE PAID AS CASH AND NOT TO THE PLAN. AMOUNTS DEFERRED
                 UNDER THIS SECTION SHALL BE TREATED FOR ALL PURPOSES AS
                 ELECTIVE DEFERRALS. NOTWITHSTANDING THE ABOVE, THE ELECTION TO
                 DEFER MUST BE MADE BEFORE THE BONUS IS MADE AVAILABLE TO THE
                 PARTICIPANT.

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                                                               Prototype Cash or
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                                                               Sharing Plan #004

    [ ]    (b)   NOT APPLICABLE.

11. LIMITATIONS ON ALLOCATIONS

    [ ]    THIS IS THE ONLY PLAN THE EMPLOYER MAINTAINS OR EVER MAINTAINED,
           THEREFORE, THIS SECTION IS NOT APPLICABLE.

    [X]    THE EMPLOYER DOES MAINTAIN OR HAS MAINTAINED ANOTHER PLAN (INCLUDING
           A WELFARE BENEFIT FUND OR AN INDIVIDUAL MEDICAL ACCOUNT (AS DEFINED
           IN CODE SECTION 415(l)(2)), UNDER WHICH AMOUNTS ARE TREATED AS ANNUAL
           ADDITIONS) AND HAS COMPLETED THE PROPER SECTIONS BELOW.

           COMPLETE (a), (b) AND (c) ONLY IF THE EMPLOYER MAINTAINS OR EVER
           MAINTAINED ANOTHER QUALIFIED PLAN, INCLUDING A WELFARE BENEFIT FUND
           OR AN INDIVIDUAL MEDICAL ACCOUNT [AS DEFINED IN CODE SECTION
           415(L)(2)] IN WHICH ANY PARTICIPANT IN THIS PLAN IS (OR WAS) A
           PARTICIPANT OR COULD POSSIBLY BECOME A PARTICIPANT.

     (a)   IF THE PARTICIPANT IS COVERED UNDER ANOTHER QUALIFIED DEFINED
           CONTRIBUTION PLAN MAINTAINED BY THE EMPLOYER, OTHER THAN A MASTER OR
           PROTOTYPE PLAN:

           [X]   (i)    THE PROVISIONS OF ARTICLE X OF THE BASIC PLAN DOCUMENT
                        #04 WILL APPLY, AS IF THE OTHER PLAN WERE A MASTER OR
                        PROTOTYPE PLAN.

           [ ]   (ii)   ATTACH PROVISIONS STATING THE METHOD UNDER WHICH THE
                        PLANS WILL LIMIT TOTAL ANNUAL ADDITIONS TO THE MAXIMUM
                        PERMISSIBLE AMOUNT, AND WILL PROPERLY REDUCE ANY EXCESS
                        AMOUNTS, IN A MANNER THAT PRECLUDES EMPLOYER DISCRETION.

     (b)   IF A PARTICIPANT IS OR EVER HAS BEEN A PARTICIPANT IN A DEFINED
           BENEFIT PLAN MAINTAINED BY THE EMPLOYER:

           ATTACH PROVISIONS WHICH WILL SATISFY THE 1.0 LIMITATION OF CODE
           SECTION 415(e). SUCH LANGUAGE MUST PRECLUDE EMPLOYER DISCRETION. THE
           EMPLOYER MUST ALSO SPECIFY THE INTEREST AND MORTALITY ASSUMPTIONS
           USED IN DETERMINING PRESENT VALUE IN THE DEFINED BENEFIT PLAN.

     (c)   THE MINIMUM CONTRIBUTION OR BENEFIT REQUIRED UNDER CODE SECTION 416
           RELATING TO TOP-HEAVY PLANS SHALL BE SATISFIED BY:

           [X]   (i)    THIS PLAN.

           [ ]   (ii)

                 (NAME OF OTHER QUALIFIED PLAN OF THE EMPLOYER).

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                                                               Sharing Plan #004

           [ ]   (iii)  ATTACH PROVISIONS STATING THE METHOD UNDER WHICH THE
                        MINIMUM CONTRIBUTION AND BENEFIT PROVISIONS OF CODE
                        SECTION 416 WILL BE SATISFIED. IF A DEFINED BENEFIT PLAN
                        IS OR WAS MAINTAINED, AN ATTACHMENT MUST BE PROVIDED
                        SHOWING INTEREST AND MORTALITY ASSUMPTIONS USED IN THE
                        TOP-HEAVY RATIO.

12.  VESTING

     EMPLOYEES SHALL HAVE A FULLY VESTED AND NONFORFEITABLE INTEREST IN ANY
     EMPLOYER CONTRIBUTION AND THE INVESTMENT EARNINGS THEREON MADE IN
     ACCORDANCE WITH PARAGRAPHS (SELECT ONE OR MORE OPTIONS) [] 7(c), [] 7(e),
     [] 7(f), [] 7(g) and [] 7(i) HEREOF. CONTRIBUTIONS UNDER PARAGRAPH 7(b),
     7(c)(vii) AND 7(d) ARE ALWAYS FULLY VESTED. IF ONE OR MORE OF THE FOREGOING
     OPTIONS ARE NOT SELECTED, SUCH EMPLOYER CONTRIBUTIONS SHALL BE SUBJECT TO
     THE VESTING TABLE SELECTED BY THE EMPLOYER.

     EACH PARTICIPANT SHALL ACQUIRE A VESTED AND NONFORFEITABLE PERCENTAGE IN
     HIS OR HER ACCOUNT BALANCE ATTRIBUTABLE TO EMPLOYER CONTRIBUTIONS AND THE
     EARNINGS THEREON UNDER THE PROCEDURES SELECTED BELOW EXCEPT WITH RESPECT TO
     ANY PLAN YEAR DURING WHICH THE PLAN IS TOP-HEAVY, IN WHICH CASE THE
     TWO-TWENTY VESTING SCHEDULE [OPTION (b)(iv)] SHALL AUTOMATICALLY APPLY
     UNLESS THE EMPLOYER HAS ALREADY ELECTED A FASTER VESTING SCHEDULE. IF THE
     PLAN IS SWITCHED TO OPTION (b)(iv), BECAUSE OF ITS TOP-HEAVY STATUS, THAT
     VESTING SCHEDULE WILL REMAIN IN EFFECT EVEN IF THE PLAN LATER BECOMES
     NON-TOP-HEAVY UNTIL THE EMPLOYER EXECUTES AN AMENDMENT OF THIS ADOPTION
     AGREEMENT INDICATING OTHERWISE.

     (a)  COMPUTATION PERIOD:

          THE COMPUTATION PERIOD FOR PURPOSES OF DETERMINING YEARS OF SERVICE
          AND BREAKS IN SERVICE FOR PURPOSES OF COMPUTING A PARTICIPANT'S
          NONFORFEITABLE RIGHT TO HIS OR HER ACCOUNT BALANCE DERIVED FROM
          EMPLOYER CONTRIBUTIONS:

          [ ]   (i)    SHALL NOT BE APPLICABLE SINCE PARTICIPANTS ARE ALWAYS
                       FULLY VESTED,

          [X]   (ii)   SHALL COMMENCE ON THE DATE ON WHICH AN EMPLOYEE FIRST
                       PERFORMS AN HOUR OF SERVICE FOR THE EMPLOYER AND EACH
                       SUBSEQUENT 12-CONSECUTIVE MONTH PERIOD SHALL COMMENCE ON
                       THE ANNIVERSARY THEREOF, OR

          [ ]   (iii)  SHALL COMMENCE ON THE FIRST DAY OF THE PLAN YEAR DURING
                       WHICH AN EMPLOYEE FIRST PERFORMS AN HOUR OF SERVICE FOR
                       THE EMPLOYER AND EACH SUBSEQUENT 12-CONSECUTIVE MONTH
                       PERIOD SHALL COMMENCE ON THE ANNIVERSARY THEREOF.

       A PARTICIPANT SHALL RECEIVE CREDIT FOR A YEAR OF SERVICE IF HE OR SHE
       COMPLETES AT LEAST 1,000 HOURS OF SERVICE [OR IF LESSER, THE NUMBER OF
       HOURS SPECIFIED AT 3(l)(iii) OF THIS ADOPTION AGREEMENT] AT ANY TIME
       DURING THE 12-CONSECUTIVE MONTH COMPUTATION PERIOD. CONSEQUENTLY, A YEAR
       OF SERVICE MAY BE EARNED PRIOR TO THE END OF THE 12-CONSECUTIVE

                                       97
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                                                               Prototype Cash or
                                                               Deferred Profit-
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       MONTH COMPUTATION PERIOD AND THE PARTICIPANT NEED NOT BE EMPLOYED AT
       THE END OF THE 12-CONSECUTIVE MONTH COMPUTATION PERIOD TO RECEIVE
       CREDIT FOR A YEAR OF SERVICE.

       (b)  VESTING SCHEDULES:

       NOTE: THE VESTING SCHEDULES BELOW ONLY APPLY TO A PARTICIPANT WHO HAS AT
             LEAST ONE HOUR OF SERVICE DURING OR AFTER THE 1989 PLAN YEAR. IF
             APPLICABLE, PARTICIPANTS WHO SEPARATED FROM SERVICE PRIOR TO THE
             1989 PLAN YEAR WILL REMAIN UNDER THE VESTING SCHEDULE AS IN EFFECT
             IN THE PLAN PRIOR TO AMENDMENT FOR THE TAX REFORM ACT OF 1986.

             (i)  FULL AND IMMEDIATE VESTING.

                        YEARS OF SERVICE

                         1        2        3       4        5        6        7
                        --      ---       --      --       --       --       --
             (ii)         %     100%
             (iii)       0%       0%     100%
                         -        -
             (iv)         %      20%      40%     60%      80%     100%
             (v)          %        %      20%     40%      60%      80%     100%
             (vi)       10%      20%      30%     40%      60%      80%     100%
             (vii)        %        %        %       %     100%
             (viii)       %        %        %       %        %        %     100%

       NOTE: THE PERCENTAGES SELECTED FOR SCHEDULE (viii) MAY NOT BE LESS FOR
             ANY YEAR THAN THE PERCENTAGES SHOWN AT SCHEDULE (v).

             [X]  ALL CONTRIBUTIONS OTHER THAN THOSE WHICH ARE FULLY VESTED
                  WHEN CONTRIBUTED WILL VEST UNDER SCHEDULE III ABOVE.

             [ ]  CONTRIBUTIONS OTHER THAN THOSE WHICH ARE FULLY VESTED WHEN
                  CONTRIBUTED WILL VEST AS PROVIDED BELOW:

                    VESTING
                    OPTION SELECTED    TYPE OF EMPLOYER CONTRIBUTION

                                       7(c) EMPLOYER MATCH ON SALARY SAVINGS
                    ------------

                                       7(c) EMPLOYER MATCH ON EMPLOYEE VOLUNTARY
                    ------------

                                       7(e) EMPLOYER DISCRETIONARY
                    ------------

                                       7(f) & (g) EMPLOYER DISCRETIONARY
                                       -INTEGRATED
                    ------------

                                       98
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

     (c)  SERVICE DISREGARDED FOR VESTING:

          [ ]    (i)    NOT APPLICABLE. ALL SERVICE SHALL BE CONSIDERED.

          [ ]    (ii)   SERVICE PRIOR TO THE EFFECTIVE DATE OF THIS PLAN OR A
                        PREDECESSOR PLAN SHALL BE DISREGARDED WHEN COMPUTING A
                        PARTICIPANT'S VESTED AND NONFORFEITABLE INTEREST.

          [X]    (iii)  SERVICE PRIOR TO A PARTICIPANT HAVING ATTAINED AGE 18
                        SHALL BE DISREGARDED WHEN COMPUTING A PARTICIPANT'S
                        VESTED AND NONFORFEITABLE INTEREST.

13. SERVICE WITH PREDECESSOR ORGANIZATION

     FOR PURPOSES OF SATISFYING THE SERVICE REQUIREMENTS FOR ELIGIBILITY, HOURS
     OF SERVICE SHALL INCLUDE SERVICE WITH THE FOLLOWING PREDECESSOR
     ORGANIZATION(S):
     (THESE HOURS WILL ALSO BE USED FOR VESTING PURPOSES.)

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

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

14.  ROLLOVER/TRANSFER CONTRIBUTIONS

     (a)   ROLLOVER CONTRIBUTIONS, AS DESCRIBED AT PARAGRAPH 4.3 OF THE BASIC
           PLAN DOCUMENT #04, [X] SHALL [] SHALL NOT BE PERMITTED. IF PERMITTED,
           EMPLOYEES [X] MAY [] MAY NOT MAKE ROLLOVER CONTRIBUTIONS PRIOR TO
           MEETING THE ELIGIBILITY REQUIREMENTS FOR PARTICIPATION IN THE PLAN.

     (b)   TRANSFER CONTRIBUTIONS, AS DESCRIBED AT PARAGRAPH 4.4 OF THE BASIC
           PLAN DOCUMENT #04 [X] SHALL [] SHALL NOT BE PERMITTED. IF PERMITTED,
           EMPLOYEES [X] MAY [] MAY NOT MAKE TRANSFER CONTRIBUTIONS PRIOR TO
           MEETING THE ELIGIBILITY REQUIREMENTS FOR PARTICIPATION IN THE PLAN.

     NOTE: EVEN IF AVAILABLE, THE EMPLOYER MAY REFUSE TO ACCEPT SUCH
           CONTRIBUTIONS IF ITS PLAN MEETS THE SAFE-HARBOR RULES OF PARAGRAPH
           8.7 OF THE BASIC PLAN DOCUMENT #04.

15.  HARDSHIP WITHDRAWALS

     HARDSHIP WITHDRAWALS, AS PROVIDED FOR IN PARAGRAPH 6.9 OF THE BASIC PLAN
     DOCUMENT #04, [X] ARE [] ARE NOT PERMITTED.

                                       99
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

16.  PARTICIPANT LOANS

     PARTICIPANT LOANS, AS PROVIDED FOR IN PARAGRAPH 13.5 OF THE BASIC PLAN
     DOCUMENT #04, [X] ARE [ ] ARE NOT PERMITTED. IF PERMITTED, REPAYMENTS OF
     PRINCIPAL AND INTEREST SHALL BE REPAID TO [X] THE PARTICIPANT'S SEGREGATED
     ACCOUNT OR [ ] THE GENERAL FUND.

17.  INSURANCE POLICIES

     THE INSURANCE PROVISIONS OF PARAGRAPH 13.6 OF THE BASIC PLAN DOCUMENT #04
     [ ] SHALL [X] SHALL NOT BE APPLICABLE.

18.  EMPLOYER INVESTMENT DIRECTION

     THE EMPLOYER INVESTMENT DIRECTION PROVISIONS, AS SET FORTH IN PARAGRAPH
     13.7 OF THE BASIC PLAN DOCUMENT #04, [ ] SHALL [X] SHALL NOT BE APPLICABLE.

19.  EMPLOYEE INVESTMENT DIRECTION

     (a)  THE EMPLOYEE INVESTMENT DIRECTION PROVISIONS, AS SET FORTH IN
          PARAGRAPH 13.8 OF THE BASIC PLAN DOCUMENT #04, [X] SHALL [] SHALL NOT
          BE APPLICABLE.

          IF APPLICABLE, PARTICIPANTS MAY DIRECT THEIR INVESTMENTS:

          [X]   (i)    AMONG FUNDS OFFERED BY THE TRUSTEE.

          [ ]   (ii)   AMONG ANY ALLOWABLE INVESTMENTS.

     (b)  PARTICIPANTS MAY DIRECT THE FOLLOWING KINDS OF CONTRIBUTIONS AND THE
          EARNINGS THEREON (CHECK ALL APPLICABLE):

          [X]   (i)    ALL CONTRIBUTIONS

          [ ]   (ii)   ELECTIVE DEFERRALS

          [ ]   (iii)  EMPLOYEE VOLUNTARY CONTRIBUTIONS (AFTER-TAX)

          [ ]   (iv)   EMPLOYEE MANDATORY CONTRIBUTIONS (AFTER-TAX)

          [ ]   (v)    EMPLOYER QUALIFIED MATCHING CONTRIBUTIONS

          [ ]   (vi)   OTHER EMPLOYER MATCHING CONTRIBUTIONS

                                      100
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          [ ]   (vii)  EMPLOYER QUALIFIED NON-ELECTIVE CONTRIBUTIONS

          [ ]   (viii) EMPLOYER DISCRETIONARY CONTRIBUTIONS

          [ ]   (ix)   ROLLOVER CONTRIBUTIONS

          [ ]   (x)    TRANSFER CONTRIBUTIONS

          [ ]   (xi)   ALL OF ABOVE WHICH ARE CHECKED, BUT ONLY TO THE EXTENT
                       THAT THE PARTICIPANT IS VESTED IN THOSE CONTRIBUTIONS.

    NOTE: TO THE EXTENT THAT EMPLOYEE INVESTMENT DIRECTION WAS PREVIOUSLY
          ALLOWED, THE TRUSTEE SHALL HAVE THE RIGHT TO EITHER MAKE THE ASSETS
          PART OF THE GENERAL TRUST, OR LEAVE THEM AS SEPARATELY INVESTED
          SUBJECT TO THE RIGHTS OF PARAGRAPH 13.8.

20. EARLY PAYMENT OPTION

    (a)   A PARTICIPANT WHO SEPARATES FROM SERVICE PRIOR TO RETIREMENT, DEATH OR
          DISABILITY [X] MAY [] MAY NOT MAKE APPLICATION TO THE EMPLOYER
          REQUESTING AN EARLY PAYMENT OF HIS OR HER VESTED ACCOUNT BALANCE.

    (b)   A PARTICIPANT WHO HAS ATTAINED AGE 59 1/2 AND WHO HAS NOT SEPARATED
          FROM SERVICE [X] MAY [] MAY NOT OBTAIN A DISTRIBUTION OF HIS OR HER
          VESTED EMPLOYER CONTRIBUTIONS. DISTRIBUTION CAN ONLY BE MADE IF THE
          PARTICIPANT IS 100% VESTED.

    (c)   A PARTICIPANT WHO HAS ATTAINED THE PLAN'S NORMAL RETIREMENT AGE AND
          WHO HAS NOT SEPARATED FROM SERVICE [X] MAY [] MAY NOT RECEIVE A
          DISTRIBUTION OF HIS OR HER VESTED ACCOUNT BALANCE.

    NOTE: IF THE PARTICIPANT HAS HAD THE RIGHT TO WITHDRAW HIS OR HER ACCOUNT
          BALANCE IN THE PAST, THIS RIGHT MAY NOT BE TAKEN AWAY. NOTWITHSTANDING
          THE ABOVE, TO THE CONTRARY, REQUIRED MINIMUM DISTRIBUTIONS WILL BE
          PAID. FOR TIMING OF DISTRIBUTIONS, SEE ITEM 21(a) BELOW.

                                      101
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

21.   DISTRIBUTION OPTIONS

     (a)  TIMING OF DISTRIBUTIONS:

          IN CASES OF TERMINATION FOR OTHER THAN DEATH, DISABILITY OR
          RETIREMENT, BENEFITS SHALL BE PAID:

          [ ]   (i)    AS SOON AS ADMINISTRATIVELY FEASIBLE, FOLLOWING THE
                       CLOSE OF THE VALUATION PERIOD DURING WHICH A DISTRIBUTION
                       IS REQUESTED OR IS OTHERWISE PAYABLE.

          [ ]   (ii)   AS SOON AS ADMINISTRATIVELY FEASIBLE FOLLOWING THE CLOSE
                       OF THE PLAN YEAR DURING WHICH A DISTRIBUTION IS REQUESTED
                       OR IS OTHERWISE PAYABLE.

          [X]   (iii)  AS SOON AS ADMINISTRATIVELY FEASIBLE, FOLLOWING THE DATE
                       ON WHICH A DISTRIBUTION IS REQUESTED OR IS OTHERWISE
                       PAYABLE.

          [ ]   (iv)   AS SOON AS ADMINISTRATIVELY FEASIBLE, AFTER THE CLOSE OF
                       THE PLAN YEAR DURING WHICH THE PARTICIPANT INCURS
                       CONSECUTIVE ONE-YEAR BREAKS IN SERVICE.

          [ ]   (v)    ONLY AFTER THE PARTICIPANT HAS ACHIEVED THE PLAN'S NORMAL
                       RETIREMENT AGE, OR EARLY RETIREMENT AGE, IF APPLICABLE.

          IN CASES OF DEATH, DISABILITY OR RETIREMENT, BENEFITS SHALL BE PAID:

          [ ]   (vi)   AS SOON AS ADMINISTRATIVELY FEASIBLE, FOLLOWING THE
                       CLOSE OF THE VALUATION PERIOD DURING WHICH A DISTRIBUTION
                       IS REQUESTED OR IS OTHERWISE PAYABLE.

          [ ]   (vii)  AS SOON AS ADMINISTRATIVELY FEASIBLE FOLLOWING THE CLOSE
                       OF THE PLAN YEAR DURING WHICH A DISTRIBUTION IS REQUESTED
                       OR IS OTHERWISE PAYABLE.

          [X]   (viii) AS SOON AS ADMINISTRATIVELY FEASIBLE, FOLLOWING THE DATE
                       ON WHICH A DISTRIBUTION IS REQUESTED OR IS OTHERWISE
                       PAYABLE.

     (b)  OPTIONAL FORMS OF PAYMENT:

          [X]   (i)    LUMP SUM.

          [X]   (ii)   INSTALLMENT PAYMENTS.

                                      102
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

          [ ]   (iii)  LIFE ANNUITY*.

          [ ]   (iv)   LIFE ANNUITY TERM CERTAIN*.
                       LIFE ANNUITY WITH PAYMENTS GUARANTEED FOR YEARS (NOT TO
                       EXCEED 20 YEARS, SPECIFY ALL APPLICABLE).

          [ ]   (v)    JOINT AND [ ] 50%, [ ] 66-2/3%, [ ] 75% OR [ ] 100%
                       SURVIVOR ANNUITY* (SPECIFY ALL APPLICABLE).

          [X]   (vi)   OTHER FORM(S) SPECIFIED:In Kind - Company Stock

          *NOT AVAILABLE IN PLAN MEETING PROVISIONS OF PARAGRAPH 8.7 OF BASIC
           PLAN

     (c)  RECALCULATION OF LIFE EXPECTANCY:

          IN DETERMINING REQUIRED DISTRIBUTIONS UNDER THE PLAN, PARTICIPANTS
          AND/OR THEIR SPOUSE (SURVIVING SPOUSE) [X] SHALL [] SHALL NOT HAVE THE
          RIGHT TO HAVE THEIR LIFE EXPECTANCY RECALCULATED ANNUALLY.

          IF "SHALL",

          [ ]   ONLY THE PARTICIPANT SHALL BE RECALCULATED.

          [ ]   BOTH THE PARTICIPANT AND SPOUSE SHALL BE RECALCULATED.

          [X]   WHO IS RECALCULATED SHALL BE DETERMINED BY THE PARTICIPANT.

22.  SPONSOR CONTACT

     EMPLOYERS SHOULD DIRECT QUESTIONS CONCERNING THE LANGUAGE CONTAINED IN AND
     QUALIFICATION OF THE PROTOTYPE TO:

     Richard J. Reiland, Jr.
     (JOB TITLE)  Asst. V P & T O
     (PHONE NUMBER)  (330)438-1232

     IN THE EVENT THAT THE SPONSOR AMENDS, DISCONTINUES OR ABANDONS THIS
     PROTOTYPE PLAN, NOTIFICATION WILL BE PROVIDED TO THE EMPLOYER'S ADDRESS
     PROVIDED ON THE FIRST PAGE OF THIS AGREEMENT.

                                      103
<PAGE>

                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

23. SIGNATURES:

Due to the significant tax ramifications, the Sponsor recommends that before you
execute this Adoption Agreement, you contact your attorney or tax advisor, if
any.

     (a)  EMPLOYER:

          NAME AND ADDRESS OF EMPLOYER IF DIFFERENT THAN SPECIFIED IN SECTION 1
          ABOVE.

          THIS AGREEMENT AND THE CORRESPONDING PROVISIONS OF THE PLAN AND
          TRUST/CUSTODIAL ACCOUNT BASIC PLAN DOCUMENT #04 WERE ADOPTED BY THE
          EMPLOYER THE       DAY OF                   ,               .
                       -----        -----------------  --------------

          SIGNED FOR THE EMPLOYER BY:        Paul von Gunten

          TITLE:                             President & CEO

          SIGNATURE:                         /s/ Paul Von Gunten
                                                  -----------------------------

          The Employer understands that its failure to properly complete the
          Adoption Agreement may result in disqualification of its Plan.

          EMPLOYER'S RELIANCE: THE ADOPTING EMPLOYER MAY NOT RELY ON AN OPINION
          LETTER ISSUED BY THE NATIONAL OFFICE OF THE INTERNAL REVENUE SERVICE
          AS EVIDENCE THAT THE PLAN IS QUALIFIED UNDER CODE SECTION 401. IN
          ORDER TO OBTAIN RELIANCE WITH RESPECT TO PLAN QUALIFICATION, THE
          EMPLOYER MUST APPLY TO THE APPROPRIATE KEY DISTRICT OFFICE FOR A
          DETERMINATION LETTER.

          THIS ADOPTION AGREEMENT MAY ONLY BE USED IN CONJUNCTION WITH BASIC
          PLAN DOCUMENT #04.

                                      104
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                                                               Prototype Cash or
                                                               Deferred Profit-
                                                               Sharing Plan #004

[X]  (b)    TRUSTEE:

            NAME OF TRUSTEE:

            United National Bank & Trust Co.

            THE ASSETS OF THE FUND SHALL BE INVESTED IN ACCORDANCE WITH
            PARAGRAPH 13.3 OF THE BASIC PLAN DOCUMENT #04 AS A TRUST. AS SUCH,
            THE EMPLOYER'S PLAN AS CONTAINED HEREIN WAS ACCEPTED BY THE TRUSTEE
            THE 27TH DAY OF JULY, 2001.

      SIGNED FOR THE TRUSTEE BY:         Richard J. Reiland, Jr.

      TITLE:                             Asst V. P. & T. O.

      SIGNATURE:                         /s/ Richard J. Reiland, Jr.
                                         --------------------------------------

[]   (c)    CUSTODIAN:

            NAME OF CUSTODIAN:

            THE ASSETS OF THE FUND SHALL BE INVESTED IN ACCORDANCE WITH
            PARAGRAPH 13.4 OF THE BASIC PLAN DOCUMENT #04 AS A CUSTODIAL
            ACCOUNT. AS SUCH, THE EMPLOYER'S PLAN AS CONTAINED HEREIN WAS
            ACCEPTED BY THE CUSTODIAN THE DAY OF      ,     .

      SIGNED FOR THE CUSTODIAN BY:

      TITLE:

      SIGNATURE:
                      ---------------------------  ---------------------------

     (d)    SPONSOR:

            THE EMPLOYER'S AGREEMENT AND THE CORRESPONDING PROVISIONS OF THE
            PLAN AND TRUST/CUSTODIAL ACCOUNT BASIC PLAN DOCUMENT #04 WERE
            ACCEPTED BY THE SPONSOR THE 27TH DAY OF JULY, 2001.

      SIGNED FOR THE SPONSOR BY:         Richard J. Reiland, Jr.

      TITLE:                             Asst. V. P. & T. O.

      SIGNATURE:                         /s/ Richard J. Reiland, Jr.
                                         --------------------------------------

                                      105[LETTERHEAD OF TLC LASER EYE CENTERS INC.]

Personal & Confidential

October 15, 2001

Tom O'Hare
c/o TLC Laser Eye Centers Inc.
5280 Solar Drive,  Suite 300
Mississauga, Ontario  L4W 5M8
CANADA

Re:  TLC Laser Eye Centers Inc.

Dear Tom:

            As you have discussed with the Board of Directors and Elias
Vamvakas, your services will no longer be needed by TLC Laser Eye Centers
effective the day after the intended merger by and between TLC Laser Eye Centers
Inc. ("TLC") and Laser Vision Centers, Inc. ("LVCI") is closed (the "Termination
Date").

            In addition to this notice of termination, you will be given a lump
sum payment representing twenty-four (24) months' compensation. Your health and
dental benefits (excluding life insurance and short and long-term disability)
will also be continued, at company expense, until the earlier of twenty four
months following your Termination Date or the date that you commence alternate
employment whichever is sooner.

            All of your options will vest effective the Termination Date. You
(or, if you die before exercise, your estate) will have until twenty-four (24)
months following the Termination Date to exercise these options. If you do not
exercise your options they will expire and will no longer be exercisable
effective the second anniversary of the Termination Date.

            We have calculated the severance payment as $650,000 based upon your
current TLC bi-weekly salary of $12,500. Provided that you have executed the
attached release, this payment will be made to you within 10 days after the
closing of the intended merger between TLC and LVCI but not earlier than January
2, 2002.

            You represent that you have complied with the terms and provisions
of a certain employment agreement by and between you and TLC dated July 31, 2000
and that you shall continue to comply and be bound by the Agreement.
<PAGE>
                                     - 2 -

            You also acknowledge and agree that you have read this offer,
understand the legal and binding nature of it, were advised to and had the
opportunity to consult with legal counsel prior to executing it, and are acting
voluntarily and of your own free will in executing it.

            Please return a signed copy of the Release to Paul Frederick.

            In the meantime, I wish to take this opportunity to thank you for
your professional services to TLC and wish you much success in your future
endeavours.

                                        Yours sincerely,

                                        TLC LASER EYE CENTERS INC.

                                        /s/ Elias Vamvakas

                                        Elias Vamvakas
                                        Chairman and Chief Executive Officer

<PAGE>
                                     - 3 -

              CONFIDENTIAL SEPARATION AGREEMENT AND GENERAL RELEASE

            This is a Confidential Separation Agreement and General Release
(hereinafter "Agreement") between TLC Laser Eye Centers, Inc. (hereinafter
"TLC") and Mr. Thomas G. O'Hare, (hereinafter "you"). You should talk to an
attorney before you sign this Agreement because it affects your legal rights.

1.    What You Are Receiving

      You (or if you die before payment is made, your estate) will receive a
      severance payment provided by TLC for a lump sum amount equal to $650,000
      which represents twenty-four (24) months of your current base salary,
      reduced by normal deductions, if any. You will also continue to be covered
      under the company's health and dental plan at company expense for a period
      up to the earlier of twenty four months from the date of your termination
      or the date you accept employment with another employer. All of your
      options will vest effective the date of your termination and you (or if
      you die before the options are exercised, your estate) will have 24 months
      following the date of your termination to exercise your options,
      (collectively, the "Severance Benefits"). The lump sum payment will be
      paid to you ten (10) business days after the closing of the intended
      merger between TLC and Laser Vision Centers, Inc. ("LVCI") but not earlier
      than January 2, 2002 and when TLC has received this signed Release. You
      would not otherwise be due this payment or these benefits, and it is what
      you are receiving for signing this agreement. The payment and benefits are
      not wages.

      You agree that all payments or benefits paid to you under this Agreement
      or otherwise are subject to withholding from such payments or benefits in
      accordance with applicable plan provisions, laws and regulations.

      This agreement does not preclude your exercise of your rights to continued
      health insurance coverage under COBRA or similar law, provided you make
      the appropriate election and payments.

2.    General Release

      In exchange for the Severance Benefits, you agree to release and hereby do
      release TLC, LVCI, their subsidiaries and affiliates, and their benefits
      plans, from all claims, demands, actions or liabilities you may have
      against TLC or LVCI of whatever kind including, but not limited to, those
      that are related to your employment at TLC, the employment agreement dated
      July 31, 2000 between you and TLC (the "Employment Agreement"), the
      termination of that employment, your eligibility for other severance
      payments or non-vested TLC benefits plans, or claims for attorneys' fees.
      This part of the Agreement is hereinafter called the "General Release".

<PAGE>
                                     - 4 -

      You agree that the General Release covers TLC's and LVCI's agents,
      directors, officers, employees, representatives, successors and assigns
      (hereinafter "those associated with TLC").

      You agree that you have voluntarily given this General Release on your own
      behalf, and also on behalf of any heirs, agents, representatives,
      successors, and assigns that you may have now or in the future.

      You agree that this General Release covers, but is not limited to, claims
      arising from the Age Discrimination in Employment Act, as amended, Title
      VII of the Civil Rights Act of 1964, as amended, the Equal Pay Act, the
      Americans with Disabilities Act, the Rehabilitation Act of 1973, and any
      other federal, state or local law dealing with discrimination in
      employment including, but not limited to, discrimination based on sex,
      sexual orientation, race, national origin, religion, disability, veteran
      status, or age. You also agree that this General Release covers claims
      arising from the Family and Medical Leave Act of 1993 and any state or
      local law dealing with leave time or wages and hours of work. You also
      agree that this General Release covers, but is not limited to, claims
      based on theories of contract or tort, whether based on common law or
      otherwise. In addition, you agree to waive any right you have to pursue
      any claim or grievance through any TLC internal channel.

      This General Release covers both claims you know about and those you may
      not know about that accrued by the time you execute this General Release.
      In this regard, you agree to waive all rights that any state or local law
      may provide with respect to a general release of unknown claims.

3.    Covenant Not To Sue Or Recover From TLC

      In exchange for the Severance Benefits, you promise never to file a
      lawsuit asserting any claims covered by the General Release. If you file
      any such lawsuit, you agree to pay for all costs, damages, expenses, and
      attorneys' fees incurred by TLC or those associated with TLC in defending
      against the lawsuit, and for all further costs and fees, including
      attorneys' fees, incurred in connection with collection of this amount.
      You also agree, if you file such a lawsuit, that TLC can immediately cease
      any Severance Benefits not yet provided to you. You also agree, if you
      file any such lawsuit, that you must "tender back", that is, give back
      before filing a lawsuit, any of the Severance Benefits you have received.
      You agree that a court cannot even consider any such lawsuit until you do
      this. In that event, you agree that TLC can set-off any claim you make
      against it by the amount of the Severance Benefits you have already
      received. The provisions of this paragraph, however, do not apply to
      lawsuits contending that this Agreement does not comply with the Older
      Worker Benefit Protection Act.

      If any government agency pursues a claim on your behalf against TLC, or on
      behalf of a group of individuals of which you are part, you promise not to
      seek or

<PAGE>
                                     - 5 -

      accept any damages arising from or relating to your employment at TLC or
      the termination of that employment.

4.    Employment Agreement

      You agree and acknowledge that you will continue to be bound by sections
      12 (Non-Competition), 13 (Non-Solicitation), 14 (Non-Solicitation of
      Employees), 15 (Confidentiality) and 16 (Remedies) of the Employment
      Agreement.

5.    Confidentiality of the Terms and Conditions of this Agreement

      The terms and conditions of this Agreement are confidential. You agree not
      to disclose the terms of this Agreement to anyone except immediate family
      members and your attorney and financial adviser. You further agree to
      inform these people that the Agreement is confidential and must not be
      disclosed to anyone else. You may disclose the terms of this Agreement if
      compelled to do so by a court, but you agree to notify TLC immediately if
      anyone seeks to compel your testimony in this regard, and to cooperate
      with TLC if TLC decides to oppose such effort.

      You agree that disclosure by you in violation of this Agreement would
      cause so much injury to TLC that money alone could not fully compensate
      TLC and that TLC is entitled to injunctive and equitable relief. You also
      agree that TLC would be entitled to recover money from you if this
      Agreement were violated.

6.    Nondisparagement

      TLC shall use its commercially reasonable best efforts to cause its
      officers, directors and shareholders to refrain from making or publishing
      any statement critical of you or otherwise disparage your reputation in
      the business community (other than as may be required by applicable law or
      judicial or administrative process), and you agree that you will not make
      or publish any statement critical of TLC and those associated with TLC,
      its affiliates, directors, executive officers, shareholders or employees
      or otherwise disparage the reputation of TLC and those associated with TLC
      or any such persons in the business community (other than as may be
      required by applicable law or judicial or administrative process).

7.    Return of Property

      Before signing this Agreement, you will return all property, documents,
      business records in any form, manuals, handbooks, or any other possessions
      of TLC, both tangible and intangible, that are in your possession, custody
      or control.

8.    Time to Decide; Time to Revoke

      You have up to twenty-one (21) calendar days to decide whether or not or
      sign this Agreement. You agree, if you decide not to take all that time,
      that your reasons for doing so are entirely personal and not due to any
      pressure by TLC.

<PAGE>
                                     - 6 -

      You also may revoke this Agreement up to seven (7) calendar days after
      signing it. For that revocation to be effective, you need to deliver
      written notice to TLC by 5:00 p.m. on the seventh calendar day after you
      sign this Agreement, at the following address: 5280 Solar Drive,
      Mississauga, Ontario, L4W 5M8 Attn: Paul Frederick, Executive
      Vice-President, Human Resources. You agree that, if you revoke this
      Agreement, it will not be effective or enforceable and you will not
      receive the Severance Benefits. TLC will provide the Severance Benefits
      starting on the tenth calendar day after you sign the Agreement.

9.    Advice to Counsel

      You acknowledge that TLC has expressly advised you to seek the advice of
      an attorney before executing this Agreement and that you have had adequate
      time to do so. You acknowledge that the decision to sign this Agreement is
      yours alone.

10.   Nonadmission of Liability

      TLC makes this Agreement to avoid the expense and disruption of
      litigation. By making this Agreement, TLC does not admit that it has done
      anything wrong.

11.   Severability and Interpretation

      Whenever possible, each provision of this Agreement shall be interpreted
      in such a manner as to be effective and valid under applicable law. In
      case any part of this Agreement shall be invalid, illegal, or otherwise
      unenforceable, the validity, legality, and enforceability of the remaining
      provisions shall not in any way be affected or impaired thereby.

/s/ Thomas G. O'Hare                    October 17, 2001
-----------------------------------     ----------------------------------------
Thomas G. O'Hare                        Date

Subscribed to and sworn before me
this 17th day of October, 2001

/s/ John Brege-Blanchard
-----------------------------------
Notary Public
County of Fairfax
State of VA

My commission expires: October 31, 2003

/s/  Elias Vamvakas                     October 15, 2001
-----------------------------------     ----------------------------------------
For TLC Laser Eye Centers Inc.          Date

<PAGE>
                                     - 7 -

                   [LETTERHEAD OF TLC LASER EYE CENTERS INC.]

December 4, 2001

Mr. Thomas O'Hare
3096 Windsong Drive
Oakton, VA 22124

Re: Confidential Separation Agreement and General Release Dated 10/15/01

Dear Tom,

            You are in receipt of and have executed the above referenced
separation agreement from TLC. A notarized copy of the executed agreement,
signed by yourself and Elias Vamvakas has been returned to Paul Frederick at
TLC. The agreement provides that your separation and the terms and conditions of
the agreement, including the severance payment, are contingent on the closing of
the previously announced merger transaction with Laser Vision Centers, Inc.
("LVCI").

            Because of mutually beneficial reasons you and TLC have agreed to
amend this agreement to eliminate the condition of the "Termination Date"
(transaction closing date) for it to be effective and have agreed that your last
day of work will be Friday, December 7, 2001. You will however continue to be
paid as a regular employee through Friday, December 28, 2001 at which time the
terms of the Separation Agreement will go into effect. It is also further agreed
that all other terms and conditions of the original agreement, dated October 15,
2001 remain in full force and effect and are not altered, changed, affected or
amended in any way by this agreement.

            If you are in agreement with this amendment please so indicate by
signing a copy of this letter below and return it to Paul Frederick at TLC. This
amendment will then become a part of the original agreement.

                                        Yours truly,

                                        /s/  Elias Vamvakas

                                        Elias Vamvakas
                                        Chairman and CEO
                                        TLC Laser Eye Centers Inc.

Agreed to this 5th day of December, 2001

By: /s/ Thomas O'Hare                   Witness: /s/ Mary O'Hare
   --------------------------------             --------------------------------
        Thomas O'Hare

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