Document:

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                                                                    EXHIBIT 10.1

                          MFS RETIREMENT SERVICES, INC.
                   PROTOTYPE PAIRED DEFINED CONTRIBUTION PLANS
                                       For
            CORPORATIONS, ASSOCIATIONS AND SELF-EMPLOYED INDIVIDUALS
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                                TABLE OF CONTENTS

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                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

<S>      <C>                                                                    <C>
2.1      POWERS AND RESPONSIBILITIES OF THE EMPLOYER .........................  11
2.2      DESIGNATION OF ADMINISTRATIVE AUTHORITY..............................  11
2.3      ALLOCATION AND DELEGATION OF RESPONSIBILITIES .......................  11
2.4      POWERS AND DUTIES OF THE ADMINISTRATOR ..............................  11
2.5      RECORDS AND REPORTS .................................................  12
2.6      APPOINTMENT OF ADVISERS .............................................  12
2.7      INFORMATION FROM EMPLOYER ...........................................  12
2.8      PAYMENT OF EXPENSES..................................................  13
2.9      MAJORITYACTIONS......................................................  13
2.10     CLAIMS PROCEDURE.....................................................  13
2.11     CLAIMS REVIEW PROCEDURE..............................................  13

                                   ARTICLE III
                                   ELIGIBILITY

3.1      CONDITIONS OF ELIGIBILITY ...........................................  13
3.2      EFFECTIVE DATE OF PARTICIPATION .....................................  13
3.3      DETERMINATION OF ELIGIBILITY ........................................  14
3.4      TERMINATION OF ELIGIBILITY ..........................................  14
3.5      OMISSION OF ELIGIBLE EMPLOYEE .......................................  14
3.6      INCLUSION OF INELIGIBLE EMPLOYEE ....................................  14
3.7      REHIRED EMPLOYEES ...................................................  14
3.8      ELECTION NOT TO PARTICIPATE .........................................  15
3.9      CONTROL OF ENTITIES BY OWNER-EMPLOYEE ...............................  15

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1      FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION......................  15
4.2      TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION...........................  15
4.3      ALLOCATION OF CONTRIBUTION. FORFEITURES AND EARNINGS.................  15
4.4      MAXIMUM ANNUAL ADDITIONS ............................................  19
4.5      ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS............................  22
4.6      ROLLOVERS............................................................  22
4.7      PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS..........................  23
4.8      VOLUNTARY EMPLOYEE CONTRIBUTIONS.....................................  24
4.9      QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS...........................  24
4.10     DIRECTED INVESTMENT ACCOUNT..........................................  24
4.11     INTEGRATION IN MORE THAN ONE PLAN....................................  25
4.12     UNIFORMED SERVICES ..................................................  25

                                    ARTICLE V
                                   VALUATIONS

5.1      VALUATION OF THE TRUST FUND .........................................  26
5.2      METHOD OF VALUATION .................................................  26

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1      DETERMINATION OF BENEFITS UPON RETIREMENT............................  26
6.2      DETERMINATION OF BENEFITS UPON DEATH.................................  26
6.3      DETERMINATION OF BENEFITS IN EVENT OF DISABILITY ....................  27
6.4      DETERMINATION OF BENEFITS UPON TERMINATION ..........................  27
6.5      DISTRIBUTION OF BENEFITS ............................................  28
6.6      DISTRIBUTION OF BENEFITS UPON DEATH..................................  32
6.7      TIME OF SEGREGATION OR DISTRIBUTION .................................  34
6.8      DISTRIBUTION FOR MINOR BENEFICIARY ..................................  34
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<S>      <C>                                                                    <C>
6.9      LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN ......................  34
6.10     IN-SERVICE DISTRIBUTION..............................................  34
6.11     ADVANCE DISTRIBUTION FOR HARDSHIP ...................................  34
6.12     SPECIAL RULE FOR NON-ANNUITY PLANS ..................................  35
6.13     QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION .....................  35
6.14     DIRECT ROLLOVERS.....................................................  36
6.15     TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN........................  36

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1      BASIC RESPONSIBILITIES OF THE TRUSTEE ...............................  36
7.2      POWERS AND DUTIES OF DISCRETIONARY TRUSTEE ..........................  37
7.3      DIRECTED TRUSTEE ....................................................  39
7.4      POWERS AND DUTIES OF CUSTODIAN ......................................  41
7.5      LIFE INSURANCE ......................................................  41
7.6      LOANS TO PARTICIPANTS ...............................................  42
7.7      MAJORITY ACTIONS ....................................................  43
7.8      TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES .......................  43
7.9      ANNUAL REPORT OF THE TRUSTEE ........................................  43
7.10     AUDIT................................................................  43
7.11     RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE ......................  43
7.12     TRANSFER OF INTEREST ................................................  44
7.13     TRUSTEE INDEMNIFICATION .............................................  44
7.14     EMPLOYER SECURITIES AND REAL PROPERTY ...............................  44

                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1      AMENDMENT............................................................  45
8.2      TERMINATION..........................................................  46
8.3      MERGER, CONSOLIDATION OR TRANSFER OF ASSETS..........................  46

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1      TOP HEAVY PLAN REQUIREMENTS..........................................  47
9.2      DETERMINATION OF TOP HEAVY STATUS ...................................  47

                                    ARTICLE X
                                  MISCELLANEOUS

10.1     EMPLOYER ADOPTIONS...................................................  48
10.2     PARTICIPANT'S RIGHTS.................................................  48
10.3     ALIENATION...........................................................  48
10.4     CONSTRUCTION OF PLAN ................................................  49
10.5     GENDER AND NUMBER....................................................  49
10.6     LEGAL ACTION.........................................................  49
10.7     PROHIBITION AGAINST DIVERSION OF FUNDS...............................  49
10.8     EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE...........................  49
10.9     INSURER'S PROTECTIVE CLAUSE..........................................  49
10.10    RECEIPT AND RELEASE FOR PAYMENTS.....................................  49
10.11    ACTION BY THE EMPLOYER...............................................  49
10.12    NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY...................  49
10.14    HEADINGS.............................................................  50
10.15    APPROVAL BY INTERNAL REVENUE SERVICE.................................  50
10.16    UNIFORMITY...........................................................  50
10.17    PAYMENT OF BENEFITS..................................................  50

                                   ARTICLE XI
                             PARTICIPATING EMPLOYERS

11.1     ELECTION TO BECOME A PARTICIPATING EMPLOYER .........................  50
11.2     REQUIREMENTS OF PARTICIPATING EMPLOYERS .............................  50
11.3     DESIGNATION OF AGENT ................................................  50
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<S>      <C>                                                                    <C>
11.4     EMPLOYEE TRANSFERS ..................................................  51
11.5     PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES ...............  51
11.6     AMENDMENT ...........................................................  51
11.7     DISCONTINUANCE OF PARTICIPATION .....................................  51
11.8     ADMINISTRATOR'S AUTHORITY ...........................................  51
11.9     PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE ...................  51

                                  ARTICLE XII
                          CASH OR DEFERRED PROVISIONS

12.1     FORMULA FAR DETERMINING EMPLOYER'S CONTRIBUTION .....................  51
12.2     PARTICIPANT'S SALARY REDUCTION ELECTION .............................  52
12.3     ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS ................  54
12.4     ACTUAL DEFERRAL PERCENTAGE TESTS.....................................  55
12.5     ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS.......................  56
12.6     ACTUAL CONTRIBUTION PERCENTAGE TESTS ................................  58
12.7     ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS ..................  60
12.8     SAFE HARBOR PROVISIONS ..............................................  62
12.9     ADVANCE DISTRIBUTION FOR HARDSHIP....................................  63

                                  ARTICLE XIII
                            SIMPLE 401(K) PROVISIONS

13.1     DEFINITIONS..........................................................  64
13.2     CONTRIBUTIONS........................................................  64
13.3     ELECTION AND NOTICE REQUIREMENTS.....................................  65
13.4     VESTING REQUIREMENTS.................................................  65
13.5     TOP HEAVY RULES......................................................  65
13.6     NONDISCRIMINATION TESTS..............................................  65
</TABLE>
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                                    ARTICLE I
                                   DEFINITIONS

      As used in this Plan, the following words and phrases shall have the
meanings set forth herein unless a different meaning is clearly required by the
context:

      1.1   "ACP" means the Actual Contribution Percentage determined pursuant
to Section 12.6(e).

      1.2   "Act" means the Employee Retirement Income Security Act of 1974, as
it may be amended from time to time.

      1.3   "ADP" means the Actual Deferral Percentage determined pursuant to
Section 12.4(e).

      1.4   "ADMINISTRATOR" means the Employer unless another person or entity
has been designated by the Employer pursuant to Section 2.2 to administer the
Plan on behalf of the Employer.

      1.5   "Adoption Agreement" means the separate agreement which is executed
by the Employer and sets forth the elective provisions of this Plan- and Trust
as specified by the Employer.

      1.6   "AFFILIATED EMPLOYER" means any corporation which is a member of a
controlled group of corporations (as defined in Code Section 414(b)) which
includes the Employer; any trade or business (whether or not incorporated) which
is under common control (as defined in Code Section 414(c)) with the Employer;
any organization (whether or not incorporated) which is a member of an
affiliated service group (as defined in Code Section 414(m)) which includes the
Employer; and any other entity required to be aggregated with the Employer
pursuant to Treasury Regulations under Code Section 414(o).

      1.7   "Anniversary Date" means the last day of the Plan Year.

      1.8   "ANNUITY STARTING DATE" means, with respect to any Participant, the
first day of the first period for which an amount is paid as an annuity, or, in
the case of a benefit not payable in the form of an annuity, the first day on
which all events have occurred which entitle the Participant to such benefit.

      1.9   "Beneficiary" means the person (or entity) to whom all or a portion
of a deceased Participant's interest in the Plan is payable, subject to the
restrictions of Sections 6.2 and 6.6.

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

      1.11  "COMPENSATION" with respect to any Participant means one of the
following as elected or stated in the Adoption Agreement:

            (a) Information required to be reported under Code Sections 6041,
      6051 and 6052 (Wages, tips and other compensation as reported on Form
      W-2). Compensation means wages, within the meaning of 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 Sections 6041(d), 6051(a)(3) and 6052. 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)).

            (b) Code Section 3401(a) Wages. Compensation means wages within the
      meaning of Code Section 3401(a) for the purposes of 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)).

            (c) 415 Safe-Harbor Compensation. Compensation means wages,
      salaries, and fees for professional services and other amounts
      receive(L(without regard to whether or not an amount is paid in cash) for
      personal services actually rendered in the course of employment with the
      Employer maintaining the Plan to the extent that the amounts are
      includible in gross income (including, but not limited to, commissions
      paid salespersons, 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 Treasury Regulation Section
      1.62-2(c)), and excluding the following:

            (1)   Employer contributions to a plan of deferred compensation
            which are not includible in the Employee's gross income for the
            taxable year in which contributed, or Employer contributions under a
            simplified employee pension plan to the extent such contributions
            are excludable from the Employee's gross income, or any
            distributions from a plan of deferred compensation;

            (2)   Amounts realized from the exercise of a nonqualified 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

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            (4)   Other amounts which receive 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 excludable from the gross income of the Employee).

            However, Compensation for any Self-Employed Individual shall be
equal to Earned Income.

Compensation shall include only that Compensation which is actually paid to the
Participant during the determination period. 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. For Limitation Years beginning before
January 1, 1997, such imputed compensation for a disabled Participant may be
taken into account only if the Participant is not a Highly Compensated Employee
and contributions made on behalf of such Participant are nonforfeitable when
made. Except as otherwise provided in this Plan, the determination period shall
be the period elected by the Employer in the Adoption Agreement. If the Employer
makes no election, the determination period shall be the Plan Year. Furthermore,
unless otherwise elected in the Adoption Agreement, Compensation for a
determination period shall only be recognized for an Employee's period of
participation in the component of the Plan for which Compensation is being used.

            Notwithstanding the above, if elected or stated in the Adoption
Agreement, Compensation shall include all of the following types of elective
contributions and all of the following types of deferred compensation:

            (a)   Elective contributions that are made by the Employer on behalf
      of a Participant that are not includible in gross income under Code
      Sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B) and 403(b);

            (b)   Compensation deferred under an eligible deferred compensation
      plan within the meaning of Code Section 457(b); and

            (c)   Employee contributions (under governmental plans) described in
      Code Section 414(h)(2) that are picked up by the employing unit and thus
      are treated as Employer contributions.

            Compensation in excess-of $150,000 (or such other amount as adjusted
in accordance with the Code) shall be disregarded for all purposes other than
for purposes of salary deferral elections. Such amount shall be adjusted by the
Commissioner for increases in the cost-of-living in accordance with Code Section
401(a)(17)(B). The cost-of-living adjustment in effect for a calendar year
applies to any determination period beginning in such calendar year. If a
determination period consists of fewer than twelve (12) months, the $150,000
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 twelve (12).

            Notwithstanding the foregoing, except as otherwise elected in an
Adoption Agreement, the family member aggregation rules of Code Sections
401(a)(17) and 414(q)(6) as in effect prior to the enactment of the Small
Business Job Protection Act of 1996 shall not apply to this Plan effective with
respect to Plan Years beginning after December 31, 1996.

            If, in the Adoption Agreement, the Employer elects to exclude a
class of Employees from the Plan, then Compensation for any Employee who becomes
eligible or ceases to be eligible to participate during a determination period
shall only include Compensation while the Employee is an Eligible Employee.

            If, in connection with the adoption of any amendment, the definition
of Compensation has been modified, then, except as otherwise provided herein,
for Plan Years prior to the Plan Year which includes the adoption date of such
amendment, Compensation means compensation determined pursuant to the terms of
the Plan then in effect.

      1.12  "CONTRACT" OR "POLICY" means any life insurance policy, retirement
income policy, or annuity contract (group or individual) issued by the Insurer.
In the event of any conflict between the terms of this Plan and the terms of any
contract purchased hereunder, the Plan provisions shall control.

      1.13  "DESIGNATED INVESTMENT ALTERNATIVE" means, as defined under 29 CFR
2550.404c-1, a specific investment identified by name by the Employer (or such
other Fiduciary who has been given the authority to select investment options)
as an available investment under the Plan to which Plan assets may be invested
by the Trustee pursuant to the investment direction of a Participant.

      1.14  "DIRECTED INVESTMENT OPTION" means a Designated Investment
Alternative and any other investment permitted by the Plan and the Participant
Direction Procedures to which Plan assets may be invested pursuant to the
investment direction of a Participant.

      1.15  "EARLY RETIREMENT DATE" means the date specified in the Adoption
Agreement on which a Participant or Former Participant satisfies the
requirements specified in the Adoption Agreement (Early Retirement Age). If
elected in the Adoption Agreement, a Participant shall become fully Vested upon
satisfying such requirements if the Participant is still employed at the Early
Retirement Age.

            A Former Participant who separates from service after satisfying any
service requirement but before satisfying the age requirement for Early
Retirement Age and who thereafter reaches the age requirement contained herein
shall be entitled to receive benefits under this Plan (other than any
accelerated vesting and allocations of Employer's contributions) as though the
requirements for Early Retirement Age had been satisfied.

      1.16  "EARNED INCOME" means the net earnings from self-employment in the
trade or business with respect to which the Plan is established, for which the
personal services of the individual are a material income-producing factor. Net
earnings will be determined without

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regard to items not included in gross income and the deductions allocable to
such items. Net earnings are reduced by contributions by the Employer to a
qualified Plan to the extent deductible under Code Section 404. In addition, net
earnings shall be determined with regard to the deduction allowed to the
taxpayer by Code Section 164(f), for taxable years beginning after December 31,
1989.

      1.16A "ELAPSED TIME METHOD" means the service crediting method under which
an Employee will receive credit for the aggregate of all time period(s)
commencing with the Employee's first day of employment or reemployment and
ending on the date a Break in Service begins. The first day of employment or
reemployment is the first day the employee performs an Hour of Service. An
Employee will also receive credit for any period of severance of less than 12
consecutive months. Fractional periods of a year will be expressed in terms of
days.

      1.17  "ELECTIVE DEFERRALS" means the Employer's contributions to the Plan
that are made pursuant to a Participant's deferral election pursuant to Section
12.2, excluding any such amounts distributed as excess annual additions pursuant
to Section 4.5. Elective Deferrals shall be subject to the requirements of
Sections 12.2(b) and 12.2(c) and shall, except as otherwise provided herein, be
required to satisfy the nondiscrimination requirements of Treasury Regulation
Section 1.401(k)-I(b)(2), the provisions of which are specifically incorporated
herein by reference.

      1.18  "ELIGIBLE EMPLOYEE" means any Eligible Employee as elected in the
Adoption Agreement. However, with respect to a non-standardized Adoption
Agreement, Employees classified by the Employer as independent contractors who
are subsequently determined by the IRS to be Employees shall not be Eligible
Employees. Furthermore, with respect to a standardized Adoption Agreement, the
Employees of an entity which is an Affiliated Employer may only be treated as
Eligible Employees after the earlier of the date the entity adopts the Plan as a
Participating Employer or the first day after the expiration of the transition
period for certain dispositions or acquisitions set forth in Code Section
410(b)(6)(C). With respect to a non-standardized Adoption Agreement, the
Employees of an Affiliated Employer may not be treated as Eligible Employees
until the date the entity adopts the Plan as a Participating Employer.

            If, in the Adoption Agreement, the Employer elects to exclude union
employees, then Employees whose employment is governed by a collective
bargaining agreement between the Employer and "employee representatives" under
which retirement benefits were the subject of good faith bargaining shall not be
eligible to participate in- this Plan. For this purpose, the term "employee
representatives" does not include any organization more than half of whose
members are employees who are owners, officers, or executives of the Employer.

            If, in the Adoption Agreement, the Employer elects to exclude
non-resident aliens, then Employees who are non-resident aliens (within the
meaning of Code Section 7701(b)(1)(B)) who received no earned income (within the
meaning of Code Section 911(d)(2)) from the Employer which constitutes income
from sources within the United States (within the meaning of Code Section
861(a)(3)) shall not be eligible to participate in this Plan.

      1.19  "Employee" means any person who is employed by the Employer, and
excludes any person who is employed as an independent contractor. The term
"Employee" shall also include any person who is an employee of an Affiliated
Employer and any Leased Employees to the extent required by Code Section 414(n)
or (o).

      1.20  "Employer" means the entity specified in the Adoption Agreement, any
successor which shall maintain this Plan and any predecessor which has
maintained this Plan. In addition, unless the context means otherwise, the term
"Employer" shall include any Participating Employer (as defined in Section 11.1)
which shall adopt this Plan.

      1.21  "EXCESS AGGREGATE CONTRIBUTIONS" means, with respect to any Plan
Year, the excess of:

      (a)   The aggregate Contribution Percentage Amounts (as defined in Section
      12.6(e)) actually made on behalf of Highly Compensated Participants for
      such Plan Year and taken into account in computing the numerator of the
      ACP, over

      (b)   The maximum Contribution Percentage Amounts permitted by the ACP
      test in Section 12.6 (determined by reducing contributions made on behalf
      of Highly Compensated Participants in order of their Contribution
      Percentages, beginning with the highest of such percentages).

Such determination shall be made after first taking into account corrections of
any Excess Deferrals pursuant to Section 12.2 and then taking into account
adjustments of any Excess Contributions pursuant to Section 12.5.

      1.22  "EXCESS COMPENSATION" means, with respect to a Plan that is
integrated with Social Security (permitted disparity), a Participant's
Compensation which is in excess of the amount elected in the Adoption Agreement.

            However, if Compensation is based on less than a twelve (12) month
period, Excess Compensation shall be reduced by a fraction, the numerator of
which is the number of full months in the short period and the denominator of
which is twelve (12).

      1.23  "EXCESS CONTRIBUTIONS" means, with respect to any Plan Year, the
excess of:

      (a)   The aggregate amount of Employer contributions actually made on
      behalf of Highly Compensated Participants for such Plan Year and taken
      into account in computing the numerator of the ADP, over

      (b)   The maximum amount of such contributions permitted by the ADP test
      in Section 12.4 (determined by reducing contributions made on behalf of
      Highly Compensated Participants in order of the actual deferral ratios,
      beginning with the highest of such ratios).

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In determining the amount of Excess Contributions to be distributed and/or
recharacterized with respect to an affected Highly Compensated Participant as
determined herein, such amount shall be reduced by any Excess Deferrals
previously distributed to such affected Highly Compensated Participant for the
Participant's taxable year ending with or within such Plan Year.

      1.24  "EXCESS DEFERRALS" means, with respect to any taxable year of a
Participant, those elective deferrals (within the meaning of Code Section
402(g)) that are includible in the Participant's gross income under Code Section
402(g) to the extent such Participant's elective deferrals for the taxable year
exceed the dollar limitation under such Code Section. Excess Deferrals shall be
treated as an Annual Addition pursuant to Section 4.4 when contributed to the
Plan unless distributed to the affected Participant not later than the first
April 15th following the close of the Participant's taxable year in which the
Excess Deferral was made. Additionally, for purposes of Sections 4.3(f) and 9.2,
Excess Deferrals shall continue to be treated as Employer contributions even if
distributed pursuant to Section 12.2(e). However, Excess Deferrals of Non-Highly
Compensated Participants are not taken into account for purposes of Section
12.4.

      1.25  "FIDUCIARY" means any person who (a) exercises any discretionary
authority or discretionary control respecting management of the Plan or
exercises any authority or control respecting management or disposition of its
assets, (b) renders investment advice for a fee or other compensation, direct or
indirect, with respect to any monies or other property of the Plan or has any
authority or responsibility to do so, or (c) has any discretionary authority or
discretionary responsibility in the administration of the Plan.

      1.26  "FISCAL YEAR" means the Employer's accounting year as specified in
the Adoption Agreement.

      1.27  "FORFEITURE" means, with respect to a Former Participant who has
severed employment, that portion of the Participant's Account that is not
Vested. Unless otherwise elected in the Adoption Agreement, Forfeitures occur
pursuant to (a) below.

      (a)   A Forfeiture will occur on the earlier of:

            (1) The last day of the Plan Year in which a Former Participant who
            has severed employment with the Employer incurs five (5) consecutive
            1-Year Breaks in Service (or, if fewer, the number of consecutive
            1-Year Breaks in Service specified in the Adoption Agreement), or

            (2) The distribution of the entire Vested portion of the
            Participant's Account of a Former Participant who has severed
            employment with the Employer. For purposes of this provision, if the
            Former Participant has a Vested benefit of zero, then such Former
            Participant shall be deemed to have received a distribution of such
            Vested benefit as of the year in which the severance of employment
            occurs.

      (b)   If elected in the Adoption Agreement, a Forfeiture will occur as of
      the last day of the Plan Year in which the Former Participant incurs the
      number of consecutive 1-Year Breaks in Service elected in the Adoption
      Agreement.

Regardless of the preceding provisions, if a Former Participant is eligible to
share in the allocation of Employer contributions or Forfeitures in the year in
which the Forfeiture would otherwise occur, then the Forfeiture will not occur
until the end of the first Plan Year for which the Former Participant is not
eligible to share in the allocation of Employer contributions or Forfeitures.
Furthermore, the term Forfeiture sf"aI( alio5-drr clude arriounts deemed robe
Forfeitures pursuant to any other provision of this Plan.

      1.28  "FORMER PARTICIPANT" means a person who has been a Participant, but
who has ceased to be a Participant for any reason.

      1.29  "414(S) COMPENSATION" means a definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Treasury Regulations thereunder and, if applicable, as elected in the Adoption
Agreement. An Employer may limit the period taken into account to that part of
the Plan Year or calendar year in which an Employee was a Participant in the
component of the Plan being tested. The period used to determine 414(s)
Compensation must be applied uniformly to all Participants for the Plan Year. To
the extent elected in the Adoption Agreement, 414(s) Compensation shall not
include elective amounts that are not includable in gross income of the
Participant under Code Section 132(f)(4) for Plan Years beginning on or after
January 1, 2001, or the first day of the first Plan Year (no earlier than
January 1, 1998) for which the Plan was operated to exclude amounts.

      1.30  "415 COMPENSATION" means, with respect to any Participant, such
Participant's (a) Wages, tips and other compensation on Form W-2, (b) Section
3401(a) wages or (c) 415 safe-harbor compensation as elected or stated in the
Adoption Agreement for purposes of Compensation. 415 Compensation shall be based
on the full Limitation Year regardless of when participation in the Plan
commences. Furthermore, regardless of any election made in the Adoption
Agreement, with respect to Limitation Years beginning after December 31, 1997,
415 Compensation shall include any elective deferral (as defined in Code Section
402(g)(3)) and any amount which is contributed or deferred by the Employer at
the election of the Participant and which is not includible in the gross income
of the Participant by reason of Code Section 125 or 457 For Limitation Years
beginning prior to January 1, 1998, 415 Compensation shall exclude such amounts
and for Limitation Years beginning on or after January 1, 2001 (or, if
applicable, a date no earlier than January 1, 1998) to the extent elected in the
Adoption Agreement, 415 Compensation shall include any amount not includible in
gross income of the Participant by reason of Code Section 132(f)(4).

            Except as otherwise provided herein, if, in connection with the
adoption of any amendment, the definition of 415 Compensation has been modified,
then for Plan Years prior to the Plan Year which includes the adoption date of
such amendment, 415 Compensation means compensation determined pursuant to the
terms of the Plan then in effect.

      1.31  "HIGHLY COMPENSATED EMPLOYEE" means, effective for Plan Years
beginning after December 31, 1996, an Employee described in Code Section 414(q)
and the Treasury Regulations thereunder, and generally means any Employee who:

      (a) was a five percent (5%) owner as defined in Section 1.37(c) at any
      time during the determination year or the look-back year; or

                                       4
<PAGE>
      (b) for the look-back year had 415 Compensation from the Employer in
      excess of $80,000 and, if elected in the Adoption Agreement, was in the
      Top-Paid Group for the look-back year. The $80,000 amount is adjusted at
      the same time and in the same manner as under Code Section 415(d), except
      that the base period is the calendar quarter ending September 30, 1996.

            The "determination year" means the Plan Year for which testing is
being performed and the look-back year means the immediately preceding twelve
(12) month period. However, if the calendar year data election is made in the
Adoption Agreement, for purposes of (b) above, the look-back year shall be the
calendar year beginning within the twelve (12) month period immediately
preceding the determination year. Notwithstanding the preceding sentence, if the
calendar year data election is effective with respect to a Plan Year beginning
in 1997, then for such Plan Year the look-back year shall be the calendar year
ending with or within the Plan Year for which testing is being performed, and
the determination year shall be the period of time, if any, which extends beyond
the look-back year and ends on the last day of the Plan Year for which testing
is being performed.

            A highly compensated former employee is based on the rules
applicable to determining highly compensated employee status as in effect for
that determination year," in accordance with Treasury Regulation Section
1.414(q)-1T, A-4 and IRS Notice 97-45 (or any superseding guidance).

            In determining whether an employee is a Highly Compensated Employee
for a Plan Year beginning in 1997, the amendments to Code Section 414(q) stated
above are treated as having been in effect for years beginning in 1996.

            For purposes of this Section, for Plan Years beginning prior to
January 1, 1998, the determination of 415 Compensation shall be made by
including amounts that would otherwise be excluded from a Participant's gross
income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B) and, in the case of Employer contributions made pursuant to a
salary reduction agreement, Code Section 403(b).

            In determining who is a Highly Compensated Employee, Employees who
are non-resident aliens and who received no earned income (within the meaning of
Code Section 911(d)) from the Employer constituting United States source income
within the meaning of Code Section 861(a)(3) shall not be treated as Employees.
Additionally, all Affiliated Employers shall be taken into account as a single
employer and Leased Employees within the meaning of Code Sections 414(n)(2) and
414(o)(2) shall be considered Employees unless such Leased Employees are covered
by a plan described in Code Section 414(n)(5) and are not covered in any
qualified plan maintained by the Employer. The exclusion of Leased Employees for
this purpose shall be applied on a uniform and consistent basis for all of'the
Employer's retirement plans.

      1.32  "HIGHLY COMPENSATED PARTICIPANT" means any Highly Compensated
Employee who is eligible to participate in the component of the Plan being
tested.

      1.33  "HOUR OF SERVICE" means (1) each hour for which an Employee is
directly or indirectly compensated or entitled to compensation by the Employer
for the performance of duties during the applicable computation period (these
hours will be credited to the Employee for the computation period in which the
duties are performed); (2) each hour for which an Employee is directly or
indirectly compensated or entitled to compensation by the Employer (irrespective
of whether the employment relationship has terminated) for reasons other than
performance of duties (such as vacation, holidays, sickness, jury duty,
disability, lay-off, military duty or leave of absence) during the applicable
computation period (these hours will be calculated and credited pursuant to
Department of Labor Regulation Section 2530.200b-2 which is incorporated herein
by reference); (3) each hour for which back pay is awarded or agreed to by the
Employer without regard to mitigation of damages (these hours will 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). The same Hours of Service shall not be credited
both under (1) or (2), as the case may be, and under (3).

            Notwithstanding (2) above, (i) no more than 501 Hours of Service are
required to be credited to an Employee on account of any single continuous
period during which the Employee performs no duties (whether or not such period
occurs in a single computation period); (ii) an hour for which an Employee is
directly or indirectly paid, or entitled to payment, on account of a period
during which no duties are performed is not required to be credited to the
Employee if such payment is made or due under a plan maintained solely for the
purpose of complying with applicable workers' compensation, or unemployment
compensation or disability insurance laws; and (iii) Hours of Service are not
required to be credited for a payment which solely reimburses an Employee for
medical or medically related expenses incurred by the Employee. Furthermore, for
purposes of (2) above, a payment shall be deemed to be made by or due from the
Employer regardless of whether such payment is made by or due from the Employer
directly, or indirectly through, among others, a trust fund, or insurer, to
which the Employer contributes or pays premiums and regardless of whether
contributions made or due to the trust fund, insurer, or other entity are for
the benefit of particular Employees or are on behalf of a group of Employees in
the aggregate.

            Hours of Service will be credited for employment with all Affiliated
Employers and for any individual considered to be a Leased Employee pursuant to
Code Section 414(n) or 414(o) and the Treasury Regulations thereunder.
Furthermore, the provisions of Department of Labor Regulations Section
2530.200b-2(b) and (c) are incorporated herein by reference.

            Hours of Service will be determined on the basis of the method
elected in the Adoption Agreement.

      1.34  "INSURER" means any legal reserve insurance company which shall
issue one or more Contracts or Policies under the Plan.

      1.35  "INVESTMENT MANAGER" means an entity that (a) has the power to
manage, acquire, or dispose of Plan assets and (b) acknowledges fiduciary
responsibility to the Plan in writing. Such entity must be a person, firm, or
corporation registered as an investment adviser under the Investment Advisers
Act of 1940, a bank, or an insurance company.

      1.35A "IRS" means the United States Internal Revenue Service.

                                       5
<PAGE>
      1.36  "JOINT AND SURVIVOR ANNUITY" means an annuity for the life of a
Participant with a survivor annuity for the life of the Participant's spouse
which is not less than fifty percent (50%), nor more than one-hundred percent
(100%) of the amount of the annuity payable during the joint lives of the
Participant and the Participant's spouse which can be purchased with the
Participant's Vested interest in the Plan reduced by any outstanding loan
balances pursuant to Section 7.6.

      1.37  "KEY EMPLOYEE" means an Employee as defined in Code Section 416(i)
and the Treasury Regulations thereunder. Generally, any Employee or former
Employee (as well as each of such Employee's or former Employee's Beneficiaries)
is considered a Key Employee if, the individual at any time during the Plan Year
that contains the Determination Date or any of the preceding four (4) Plan
Years, has been included in one of the following categories:

      (a) an officer of the Employer (as that term is defined within the meaning
      of the Treasury Regulations under Code Section 416) having annual 415
      Compensation greater than fifty percent (50%) of the amount in effect
      under Code Section 415(b)(1)(A) for any such Plan Year;

      (b) one of the ten Employees having annual 415 Compensation from the
      Employer for a Plan Year greater than the dollar limitation in effect
      under Code Section 415(c)(1)(A) for the calendar year in which such Plan
      Year ends and owning (or considered as owning within the meaning of Code
      Section 318) both more than one-half percent (1/i%) interest and the
      largest interests in the Employer;

      (c) a "five percent (5%) owner" of the Employer. Five percent (5%) owner
      means any person who owns (or is considered as owning within the meaning
      of Code Section 318) more than five percent (5%) of the value of the
      outstanding stock of the Employer or stock possessing more than five
      percent (5%) of the total combined voting power of all stock of the
      Employer or, in the case of an unincorporated business, any person who
      owns more than five percent (5%) of the capital or profits interest in the
      Employer; and

      (d) "one percent (1%) owner" of the Employer having an annual 415
      Compensation from the Employer of more than $150,000. One percent (1%)
      owner means any person who owns (or is considered as owning within the
      meaning of Code Section 318) more than one percent (I%) of the value of
      the outstanding stock of the Employer or stock possessing more than one
      percent (1%) of the total combined voting power of all stock of the
      Employer or, in the case of an unincorporated business, any person who
      owns more than one percent (1 %) of the capital or profits interest in the
      Employer.

In determining percentage ownership hereunder, employers that would otherwise be
aggregated under Code Sections 414(b), (c), (in) and (o) shall be treated as
separate employers. In determining whether an individual has 415 Compensation of
more than $150,000, 415 Compensation from each employer required to be
aggregated under Code Sections 414(b), (c), (m) and (o) shall be taken into
account. Furthermore, for purposes of this Section, for Plan Years beginning
prior to January I, 1998, the determination of 415 Compensation shall be made by
including amounts that would otherwise be excluded from a Participant's gross
income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B) and, in the case of Employer contributions made pursuant to a
salary reduction agreement, Code Section 403(b).

      1.38  "LATE RETIREMENT DATE" means the date of, or the first day of the
month or the Anniversary Date coinciding with or next following, whichever
corresponds to the election in the Adoption Agreement for the Normal Retirement
Date, a Participant's actual retirement after having reached the Normal
Retirement Date.

      1.39  "LEASED EMPLOYEE" means, effective with respect to Plan Years
beginning on or after January 1, 1997, any person (other than an Employee of the
recipient Employer) who, pursuant to an agreement between the recipient Employer
and any other person or entity ("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 performed under primary
direction or control by the recipient Employer. Contributions or benefits
provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by
the recipient Employer. Furthermore, Compensation for a Leased Employee shall
only include Compensation from the leasing organization that is attributable to
services performed for the recipient Employer.

            A Leased Employee shall not be considered an employee of the
recipient Employer if: (a) such employee is covered by a money purchase pension
plan providing: (1) a nonintegrated employer contribution rate of at least 10
percent of compensation, as defined in Code Section 415(c)(3), but for Plan
Years beginning prior to January 1, 1998, including amounts contributed pursuant
to a salary reduction agreement which are excludable from the employee's gross
income under Code Sections 125, 402(e)(3), 402(h)(1)(B), or 403(b), (2)
immediate participation, and (3) full and immediate vesting; and (b) leased
employees do not constitute more than 20 percent of the recipient Employer's
nonhighly compensated workforce.

      1.40  "LIMITATION YEAR" means the determination period used to determine
Compensation. However, the Employer may elect a different Limitation Year in the
Adoption Agreement or by adopting a written resolution to such effect. All
qualified plans maintained by the Employer must use the same Limitation Year.
Furthermore, unless there is change to a new Limitation Year, the Limitation
Year will be a twelve (12) consecutive month period. In the case of an initial
Limitation Year, the Limitation Year will be the twelve (12) consecutive month
period ending on the last day of the period specified in the Adoption Agreement
(or written resolution). If the Limitation Year is amended to a different twelve
(12) consecutive month period, the new Limitation Year must begin on a date
within the Limitation Year in which the amendment is made.

      1.41  "NET PROFIT" means, with respect to any Fiscal Year, the Employer's
net income or profit for such Fiscal Year determined upon the basis of the
Employer's books of account in accordance with generally accepted accounting
principles, without any reduction for taxes based upon income, or for
contributions made by the Employer to this Plan and any other qualified plan.

                                       6
<PAGE>
      1.42  "NON-ELECTIVE CONTRIBUTION" means the Employer's contributions to
the Plan other than Elective Deferrals, any Qualified Non-Elective Contributions
and any Qualified Matching Contributions. Employer matching contributions which
are not Qualified Matching Contributions shall be considered a Non-Elective
Contribution for purposes of the Plan.

      1.42A "Non-Highly Compensated Employee" means any Employee who is not a
Highly Compensated Employee.

      1.43  "NON-HIGHLY COMPENSATED PARTICIPANT" means any Participant who is
not a Highly Compensated Employee. However, if pursuant to Sections 12.4 or 12.6
the prior year testing method is used to calculate the ADP or the ACP, a
Non-Highly Compensated Participant shall be determined using the definition of
Highly Compensated Employee in effect for the preceding Plan Year.

      1.44  "Non-Key Employee" means any Employee or former Employee (and such
Employee's or former Employee's Beneficiaries) who is not, and has never been, a
Key Employee.

      1.45  "NORMAL RETIREMENT AGE" means the age elected in the Adoption
Agreement at which time a Participant's Account shall be nonforfeitable (if the
Participant is employed by the Employer on or after that date).

      1.46  "NORMAL RETIREMENT DATE" means the date elected in the Adoption
Agreement.

      1.47  "1-YEAR BREAK IN SERVICE" means, if the Hour of Service method is
elected in the Adoption Agreement, the applicable computation period during
which an Employee has not completed more than 500 Hours of Service. Further,
solely for the purpose of determining whether a Participant has incurred a
1-Year Break in Service, Hours of Service shall be recognized for authorized
leaves of absence and maternity and paternity leaves of absence.

            "Authorized leave of absence" means an unpaid, temporary cessation
from active employment with the Employer pursuant to an established
nondiscriminatory policy, whether occasioned by illness, military service, or
any other reason.

            A "maternity or paternity leave of absence" means an absence from
work for any period by reason of the Employee's pregnancy, birth of the
Employee's child, placement of a child with the Employee in connection with the
adoption of such child, or any absence for the purpose of caring for such child
for a period immediately following such birth or placement. For this purpose,
Hours of Service shall be credited for the computation period in which the
absence from work begins, only if credit therefore is necessary to prevent the
Employee from incurring a 1-Year Break in Service, or, in any other case, in the
immediately following computation period. The Hours of Service credited for a
maternity or paternity leave of absence shall be those which would normally have
been credited but for such absence, or, in any case in which the Administrator
is unable to determine such hours normally credited, eight (8) Hours of Service
per day. The total Hours of Service required to be credited for a maternity or
paternity leave of absence shall not exceed the number of Hours of Service
needed to prevent the Employee from incurring a 1-Year Break in Service.

            If the Elapsed Time method is elected in the Adoption Agreement, a
1-Year Break in Service means a twelve (12) consecutive month period beginning
on the severance from service date or any anniversary thereof and ending on the
next succeeding anniversary of such date; provided, however, that the Employee
during such twelve (12) consecutive month period does not perform an Hour of
Service for the Employer.

      1.48  "Owner-Employee" means a sole proprietor who owns the entire
interest in the Employer or a partner (or member in the case of a limited
liability company treated as a partnership or sole proprietorship for federal
income tax purposes) who owns more than ten percent (10%) of either the capital
interest or the profits interest in the Employer and who receives income for
personal services from the Employer.

      1.49  "Participant" means any Eligible Employee who has satisfied the
requirements of Section 3.2 and has not for any reason become ineligible to
participate further in the Plan.

      1.50  "Participant Directed Account" means that portion of a Participant's
interest in the Plan with respect to which the Participant has directed the
investment in accordance with the Participant Direction Procedures.

      1.51  "Participant Direction Procedures" means such instructions,
guidelines or policies, the terms of which are incorporated herein, as shall be
established pursuant to Section 4.10 and observed by the Administrator and
applied and provided to Participants who have Participant Directed Accounts.

      1.52  Participant's Account" means the account established and maintained
by the Administrator for each Participant with respect to such Participant's
total interest under the Plan resulting from (a) the Employer's contributions in
the case of a Profit Sharing Plan or Money Purchase Plan, and (b) the Employer's
Non-Elective Contributions in the case of a 401(k) Profit Sharing Plan. Separate
accountings shall be maintained with respect to that portion of a Participant's
Account attributable to Employer matching, contributions and to Employer
discretionary contributions made pursuant to Section 12.1(a)(3).

      1.53  "Participant's Combined Account" means the total aggregate amount of
a Participant's interest under the Plan resulting from Employer contributions
(including Elective Deferrals).

      1.54  "Participant's Elective Deferral Account" means the account
established and maintained by the Administrator for each Participant with
respect to such Participant's total interest in the Plan resulting from Elective
Deferrals. Amounts in the Participant's Elective Deferral Account are
nonforfeitable when made and are subject to the distribution restrictions of
Section 12.2(c).

                                       7
<PAGE>
      1.55  Participant's Rollover Account" means the separate account
established and maintained by the Administrator for each Participant with
respect to such Participant's interest in the Plan resulting from amounts
transferred from another qualified plan or conduit Individual Retirement Account
in accordance with Section 4.6.

      1.56  "Participant's Transfer Account" means the account established and
maintained by the Administrator for each Participant with respect to the total
interest in the Plan resulting from amounts transferred to this Plan from a
direct plan-to-plan transfer in accordance with Section 4.7

      1.57  "Period of Service" means the aggregate of all periods commencing
with an Employee's first day of employment or reemployment with the Employer or
an Affiliated Employer and ending on the first day of a Period of Severance. The
first day of employment or reemployment is the first day the Employee performs
an Hour of Service. An Employee will also receive partial credit for any Period
of Severance of less than twelve (12) consecutive months. Fractional periods of
a year will be expressed in terms of days.

            Periods of Service with any Affiliated Employer shall be recognized.
Furthermore, Periods of Service with any predecessor employer which maintained
this Plan shall be recognized. Periods of Service with any other predecessor
employer shall be recognized as elected in the Adoption Agreement.

            In determining Periods of Service for purposes of vesting under the
Plan, Periods of Service will be excluded as elected in the Adoption Agreement
and as specified in Section 3.7.

            In the event the method of crediting service is amended from the
Hour of Service method to the Elapsed Time method, an Employee will receive
credit for a period of service consisting of:

      (a)   A number of years equal to the number of Years of Service credited
      to the Employee before the computation period during which the amendment
      occurs; and

      (b)   The greater of (1) the period of service that would be credited to
      the Employee under the Elapsed Time Method for service during the entire
      computation period in which the transfer occurs or (2) the service taken
      into account under the Hour of Service Method as of the date of the
      amendment.

In addition, the Employee will receive credit for service subsequent to the
amendment commencing on the day after the last day of the computation period in
which the transfer occurs.

      1.58  "Period of Severance" means a continuous period of time during which
an Employee is not employed by the Employer. Such period begins on the date the
Employee retires, quits or is discharged, or if earlier, the twelve (12) month
anniversary of the date on which the Employee was otherwise first absent from
service.

            In the case of an individual who is absent from work for maternity
or paternity reasons, the twelve (12) consecutive month period beginning on the
first anniversary of the first day of such absence shall not constitute a one
year Period of Severance. For purposes of this paragraph, an absence from work
for maternity or paternity reasons means an absence (a) by reason of the
pregnancy of the individual, (b) by reason of the birth of a child of the
individual, (c) by reason of the placement of a child with the individual in
connection with the adoption of such child by such individual, or (d) for
purposes of caring for such child for a period beginning immediately following
such birth or placement.

      1.59  "Plan" means this instrument (also referred to as MFS Retirement
Services, Inc. Prototype Paired Defined Contribution Plans for Corporations,
Associations and Self-Employed Individuals, Basic Plan Document #01 and the
Adoption Agreement as adopted by the Employer, including all amendments thereto
and any addendum which is specifically permitted pursuant to the terms of the
Plan.

      1.60  "Plan Year" means the Plan's accounting year as specified in the
Adoption Agreement.

      1.61  "PRE-RETIREMENT SURVIVOR ANNUITY" means an immediate annuity for the
life of a Participant's spouse, the payments under which must be equal to the
benefit which can be provided with the percentage, as specified in the Adoption
Agreement, of the Participant's Vested interest in the Plan as of the date of
death. If no election is made in the Adoption Agreement, the percentage shall be
equal to fifty percent (50(degree)!0). Furthermore, if less than one hundred
percent (100%) of the Participant's Vested interest in the Plan is used to
provide the Pre-Retirement Survivor Annuity, a proportionate share of each of
the Participant's accounts shall be used to provide the PreRetirement Survivor
Annuity.

      1.62  "Qualified Matching Contribution" means any Employer matching
contributions that are made pursuant to Sections 12.1(a)(2), if elected in the
Adoption Agreement, 12.5 and 12.7.

      1.63  "Qualified Matching Contribution Account" means the account
established hereunder to which Qualified Matching Contributions are allocated.
Amounts in the Qualified Matching Contribution Account are nonforfeitable when
made and are subject to the distribution restrictions of Section 12.2(c).

      1.64  "Qualified Non-Elective Contribution" means the Employer's
contributions to the Plan that are made pursuant to Sections 12.1(a)(4), if
elected in the Adoption Agreement, 12.5 and 12.7.

      1.65  Qualified Non-Elective Contribution Account" means the account
established hereunder to which Qualified Non-Elective Contributions are
allocated. Amounts in the Qualified Non-Elective Contribution Account are
nonforfeitable when made and are subject to the distribution restrictions of
Section 12.2(c).

                                       8
<PAGE>
      1.66  "QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTION ACCOUNT" means the
account established hereunder to which a Participant's tax deductible qualified
voluntary employee contributions made pursuant to Section 4.9 are allocated.

      1.67  "Treasury Regulation" means the Income Tax Regulations as
promulgated by the Secretary of the Treasury or a delegate of the Secretary of
the Treasury, and as amended from time to time.

      1.68  "Retired Participant" means a person who has been a Participant, but
who has become entitled to retirement benefits under the Plan.

      1.69  "RETIREMENT DATE" means the date as of which a Participant retires
for reasons other than Total and Permanent Disability, whether such retirement
occurs on a Participant's Normal Retirement Date, Early Retirement Date or Late
Retirement Date (see Section 6.1).

      1.70  "Self-Employed Individual" means an individual who has Earned Income
for the taxable year from the trade or business for which the Plan is
established, and, also, an individual who would have had Earned Income but for
the fact that the trade or business had no net profits for the taxable year. A
Self-Employed Individual shall be treated as an Employee.

      1.71  "Shareholder-Employee" means a Participant who owns more than five
percent (5%) of the Employer's outstanding capital stock during any year in
which the Employer elected to be taxed as a Small Business Corporation (S
Corporation) under the applicable Code sections relating to Small Business
Corporations.

      1.72  "SHORT PLAN YEAR" means, if specified in the Adoption Agreement, a
Plan Year of less than a twelve (12) month period. If there is a Short Plan
Year, the following rules shall apply in the administration of this Plan. In
determining whether an Employee has completed a Year of Service (or Period of
Service if the Elapsed Time Method is used) for benefit accrual purposes in the
Short Plan Year, the number of the Hours of Service (or months of service if the
Elapsed Time Method is used) required shall be proportionately reduced based on
the number of days (or months) in the Short Plan Year. The determination of
whether an Employee has completed a Year of Service (or Period of Service) for
vesting and eligibility purposes shall be made in accordance with Department of
Labor Regulation Section 2530.203-2(c). In addition, if this Plan is integrated
with Social Security, then the integration level shall be proportionately
reduced based on the number of months in the Short Plan Year.

      1.73  "SUPER TOP HEAVY PLAN" means a plan which,would be a Top Heavy Plan
if sixty percent (60%) is replaced with ninety percent (90%) in Section 9.2(a).
However, effective as of the first Plan Year beginning after December 31, 1999,
no Plan shall be considered a Super Top Heavy Plan.

      1.74  "Taxable Wage Base" means, with respect to any Plan Year, the
contribution and benefit base under Section 230 of the Social Security Act at
the beginning of such Plan Year.

      1.75  "TERMINATED PARTICIPANT" means a person who has been a Participant,
but whose employment has been terminated other than by death, Total and
Permanent Disability or retirement.

      1.76  "TOP HEAVY PLAN" means a plan described in Section 9.2(a).

      1.77  "TOP HEAVY PLAN YEAR" means a Plan Year commencing after December
31, 1983, during which the Plan is a Top Heavy Plan.

      1.78  "TOP-PAID GROUP" shall be determined pursuant to Code Section 414(q)
and the Treasury Regulations thereunder and generally means the top twenty
percent (20%) of Employees who performed services for the Employer during the
applicable year, ranked according to the amount of 415 Compensation received
from the Employer during such year. All Affiliated Employers shall be taken into
account as a single employer, and Leased Employees shall be treated as Employees
if required pursuant to Code Section 414(n) or (o). Employees who are
non-resident aliens who received no earned income (within the meaning of Code
Section 911(d)(2)) from the Employer constituting United States source income
within the meaning of Code Section 861(a)(3) shall not be treated as Employees.
Furthermore, for the purpose of determining the number of active Employees in
any year, the following additional Employees may also be excluded, however, such
Employees shall still be considered for the purpose of identifying the
particular Employees in the Top-Paid Group:

      (a)   Employees with less than six (6) months of service;

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

      (c)   Employees who normally work less than six (6) months during a year;
            and

      (d)   Employees who have not yet attained age twenty-one (21).

            In addition, if ninety percent (90%) or more of the Employees of the
Employer are covered under agreements the Secretary of Labor finds to be
collective bargaining agreements between Employee representatives and the
Employer, and the Plan covers only Employees who are not covered under such
agreements, then Employees covered by such agreements shall be excluded from
both the total number of active Employees as well as from the identification of
particular Employees in the Top-Paid Group.

            The foregoing exclusions set forth in this Section shall be applied
on a uniform and consistent basis for all purposes for which the Code Section
414(q) definition is applicable. Furthermore, in applying such exclusions, the
Employer may substitute any lesser service, hours or age.

                                       9
<PAGE>
      1.79  "TOTAL AND PERMANENT DISABILITY" Unless elected otherwise in the
Adoption Agreement, means the inability to engage in any substantial gainful
activity by reason of any medically determinable physical or mental impairment
that can be expected to result in death or which has lasted or can be expected
to last for a continuous period of not less than twelve (12) months. The
disability of a Participant shall be determined by a licensed physician chosen
by the Administrator. However, if the condition constitutes total disability
under the federal Social Security Acts, the Administrator may rely upon such
determination that the Participant is Totally and Permanently Disabled for the
purposes of this Plan. The determination shall be applied uniformly to all
Participants.

      1.80  "TRUSTEE" means the person or entity named in the Adoption
Agreement, or any successors thereto.

      1.81  "TRUST FUND" means the assets of the Plan and Trust as the same
shall exist from time to time.

      1.82  "VALUATION DATE" means the date or dates specified in the Adoption
Agreement. Regardless of any election to the contrary or in the absence of any
election, the Valuation Date shall include the Anniversary Date and may include
any other date or dates deemed necessary or appropriate by the Administrator for
the valuation of Participants' Accounts during the Plan Year, which may include
any day that the Trustee, any transfer agent appointed by the Trustee or the
Employer, or any stock exchange used by such agent, are open for business.

      1.83  "Vested" means the nonforfeitable portion of any account maintained
on behalf of a Participant.

      1.84  "VOLUNTARY CONTRIBUTION ACCOUNT" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's total interest in the Plan resulting from the Participant's
after-tax voluntary Employee contributions made pursuant to Section 4.8.

            Amounts recharacterized as after-tax voluntary Employee
contributions pursuant to Section 12.5 shall remain subject to the limitations
of Section 12.2. Therefore, a separate accounting shall be maintained with
respect to that portion of the Voluntary Contribution Account attributable to
after-tax voluntary Employee contributions made pursuant to Section 4.8.

      1.85  "YEAR OF SERVICE" means the computation period of twelve (12)
consecutive months, herein set forth, and during which an Employee has completed
at least 1000 Hours of Service or, if less, the number of Hours of Service
specified in the Adoption Agreement.

            For purposes of eligibility for participation, the initial
computation period shall begin with the date on which the Employee first
performs an Hour of Service (employment commencement date). The initial
computation period beginning after a 1-Year Break in Service shall be measured
from the date on which an Employee again performs an Hour of Service. The
succeeding computation periods shall begin on the anniversary of the Employee's
employment commencement date. However, if elected in the Adoption Agreement, the
computation period after the initial computation period shall shift to the
current Plan Year which includes the anniversary of the date on which the
Employee first performed an Hour of Service, and subsequent computation periods
shall be the Plan Year. If there is a shift to the Plan Year, an Employee who is
credited with the number of Hours of Service to be credited with a Year of
Service in both the initial eligibility computation period and the first Plan
Year which commences prior to the first anniversary of the Employee's initial
eligibility computation period will be credited with two (2) Years of Service
for purposes of eligibility to participate.

            If two (2) Years of Service are required as a condition of
eligibility, a Participant will only have completed two (2) Years of Service for
eligibility purposes upon completing two (2) consecutive Years of Service
without an intervening 1-Year Break-in Service.

            For vesting purposes, and all other purposes not specifically
addressed in this Section, the computation period shall be the period elected in
the Adoption Agreement. If no election is made in the Adoption Agreement, the
computation period shall be the Plan Year.

            In determining Years of Service for purposes of vesting under the
Plan, Years of Service will be excluded as elected in the Adoption Agreement and
as specified in Section 3.7.

                        Years of Service and 1-Year Breaks in Service will be
measured on the same computation period.

            Years of Service with any Affiliated Employer shall be recognized.
Furthermore, Years of Service with any predecessor employer which maintained
this Plan shall be recognized. Years of Service with any other predecessor
employer shall be recognized as elected in the Adoption Agreement.

            In the event the method of crediting service is amended from the
Elapsed Time Method to the Hour of Service Method, an Employee will receive
credit:

            (a) The number of Years of Service equal to the number of 1-year
            Periods of Service credited to the Employee as of the date of the
            amendment; and

            (b) In the computation period which includes the date of the
            amendment, a number of Hours of Service (using the Hours of Service
            equivalency method elected in the Adoption Agreement) to any
            fractional part of a year credited to the Employee under this
            Section as of the date of the amendment.

                                       10
<PAGE>
                                   ARTICLE II
                                 ADMINISTRATION

2.1   POWERS AND RESPONSIBILITIES OF THE EMPLOYER

            (a) In addition to the general powers and responsibilities otherwise
      provided for in this Plan, the Employer shall be empowered to appoint and
      remove the Trustee and the Administrator from time to time as it deems
      necessary for the proper administration of the Plan to ensure that the
      Plan is being operated for the exclusive benefit of the Participants and
      their Beneficiaries in accordance with the terms of the Plan, the Code,
      and the Act. The Employer may appoint counsel, specialists, advisers,
      agents (including any nonfiduciary agent) and other persons as the
      Employer deems necessary or desirable in connection with the exercise of
      its fiduciary duties under this Plan. The Employer may compensate such
      agents or advisers from the assets of the Plan as fiduciary expenses (but
      not including any business (settlor) expenses of the Employer), to the
      extent not paid by the Employer.

            (b) The Employer shall establish a funding policy and method, i.e.,
      it shall determine whether the Plan has a short run need for liquidity
      (e.g., to pay benefits) or whether liquidity is a long run goal and
      investment growth (and stability of same) is a more current need, or shall
      appoint a qualified person to do so. If the Trustee has discretionary
      authority, the Employer or its delegate shall communicate such needs and
      goals to the Trustee, who shall coordinate such Plan needs with its
      investment policy. The communication of such a funding policy and method
      shall not, however, constitute a directive to the Trustee as to the
      investment of the Trust Funds. Such funding policy and method shall be
      consistent with the objectives of this Plan and with the requirements of
      Title I of the Act.

            (c) The Employer may appoint, at its option, an Investment Manager,
      investment adviser, or other agent to provide direction to the Trustee
      with respect to any or all of the Plan assets. Such appointment shall be
      given by the Employer in writing in a form acceptable to the Trustee and
      shall specifically identify the Plan assets with respect to which the
      Investment Manager or other agent shall have the authority to direct the
      investment.

            (d) The Employer shall periodically review the performance of any
      Fiduciary or other person to whom duties have been delegated or allocated
      by it under the provisions of this Plan or pursuant to procedures
      established hereunder. This requirement may be satisfied by formal
      periodic review by the Employer or by a qualified person specifically
      designated by the Employer. through day-to-day conduct and evaluation, or
      through other appropriate ways.

2.2   DESIGNATION OF ADMINISTRATIVE AUTHORITY

            The Employer may appoint one or more Administrators. If the Employer
does not appoint an Administrator, the Employer will be the Administrator. Any
person, including, but not limited to, the Employees of the Employer, shall be
eligible to serve as an Administrator. Any person so appointed shall signify
acceptance by filing written acceptance with the Employer. An Administrator may
resign by delivering a written resignation to the Employer or be removed by the
Employer by delivery of written notice of removal, to take effect at a date
specified therein, or upon delivery to the Administrator if no date is
specified. Upon the resignation or removal of an Administrator, the Employer may
designate in writing a successor to this position.

2.3   ALLOCATION AND DELEGATION OF RESPONSIBILITIES

            If more than one person is appointed as Administrator, the
responsibilities of each Administrator may be specified by the Employer and
accepted in writing by each Administrator. In the event that no such delegation
is made by the Employer, the Administrators may allocate the responsibilities
among themselves, in which event the Administrators shall notify the Employer
and the Trustee in writing of such action and specify the responsibilities of
each Administrator. The Trustee thereafter shall accept and rely upon any
documents executed by the appropriate Administrator until such time as the
Employer or the Administrators file with the Trustee a written revocation of
such designation.

2.4   POWERS AND DUTIES OF THE ADMINISTRATOR

            The primary responsibility of the Administrator is to administer the
Plan for the exclusive benefit of the Participants and their Beneficiaries,
subject to the specific terms of the Plan. The Administrator shall administer
the Plan in accordance with its terms and shall have the power and discretion to
construe the terms of the Plan and determine all questions arising in connection
with the administration, interpretation, and application of the Plan. Any such
determination by the Administrator shall be conclusive and binding upon all
persons. The Administrator may establish procedures, correct any defect, supply
any information, or reconcile any inconsistency in such manner and to such
extent as shall be deemed necessary or advisable to carry out the purpose of the
Plan; provided, however, that any procedure, discretionary act, interpretation
or construction shall be done in a nondiscriminatory manner based upon uniform
principles consistently applied and shall be consistent with the intent that the
Plan continue to be deemed a qualified plan under the terms of Code Section
401(a), and shall comply with the terms of the Act and all regulations issued
pursuant thereto. The Administrator shall have all powers necessary or
appropriate to accomplish its duties under this Plan.

            The Administrator shall be charged with the duties of the general
administration of the Plan as set forth under the terms of the Plan, including,
but not limited to, the following:

            (a)   the discretion to determine all questions relating to the
      eligibility of an Employee to participate or remain a Participant
      hereunder and to receive benefits under the Plan;

                                       11
<PAGE>
            (b)   to compute, certify, and direct the Trustee with respect to
      the amount and the kind of benefits to which any Participant shall be
      entitled hereunder;

            (c)   to authorize and direct the Trustee with respect to all
      discretionary or otherwise directed disbursements from the Trust Fund;

            to maintain all necessary records for the administration of the
            Plan;

            (e)   to interpret the provisions of the Plan and to make and
      publish such rules for regulation of the Plan that are consistent with the
      terms hereof;

            (f)   to determine the size and type of any Contract to be purchased
      from any Insurer, and to designate the Insurer from which such Contract
      shall be purchased;

            (g)   to compute and certify to the Employer and to the Trustee from
      time to time the sums of money necessary or desirable to be contributed to
      the Plan;

            (h)   to consult with the Employer and the Trustee regarding the
      short and long-term liquidity needs of the Plan in order that the Trustee
      can exercise any investment discretion (if the Trustee has such
      discretion), in a manner designed to accomplish specific objectives;

            (i)   to prepare and implement a procedure for notifying
      Participants and Beneficiaries of their rights to elect Joint and Survivor
      Annuities and Pre-Retirement Survivor Annuities if required by the Plan,
      Code and Treasury Regulations thereunder;

            (j)   to assist Participants regarding their rights, benefits, or
      elections available under the Plan;

            (k)   to act as the named Fiduciary responsible for communicating
      with Participants as needed to maintain Plan compliance with Act Section
      404(c) (if the Employer intends to comply with Act Section 404(c))
      including, but not limited to, the receipt and transmission of
      Participants' directions as to the investment of their accounts under the
      Plan and the formation of policies, rules, and procedures pursuant to
      which Participants may give investment instructions with respect to the
      investment of their accounts;

            (1)   to determine the validity of, and take appropriate action with
      respect to, any qualified domestic relations order received by it; and

            (m)   to carry out the duties, rights, powers and authority ascribed
      to it under the provisions of Article VII of the Plan, including, without
      limitation, the duties, rights, powers and authority of the Administrator
      when the Trustee is a Directed Trustee.

2.5   RECORDS AND REPORTS

            The Administrator shall keep a record of all actions taken and shall
keep all other books of account, records, and other data that may be necessary
for proper administration of the Plan and shall be responsible for supplying all
information and reports to the IRS, Department of Labor, Participants,
Beneficiaries and others as required by law.

2.6   APPOINTMENT OF ADVISERS

            The Administrator, or the Trustee with the consent of the
Administrator, may appoint counsel, specialists, advisers, agents (including
nonfiduciary agents) and other persons as the Administrator or the Trustee deems
necessary or desirable in connection with the administration of this Plan,
including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among such
other duties as the Administrator may delegate, assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries and, if applicable, to Plan Participants.

2.7   INFORMATION FROM EMPLOYER

            The Employer shall supply full and timely information to the
Administrator on all pertinent facts as the Administrator may require in order
to perform its functions hereunder and the Administrator shall advise the
Trustee of such of the foregoing facts as may be

                                       12
<PAGE>
pertinent to the Trustee's duties under the Plan. The Administrator may rely
upon such information as is supplied by the Employer and shall have no duty or
responsibility to verify such information.

2.8   PAYMENT OF EXPENSES

            All expenses of administration may be paid out of the Trust Fund
unless paid by the Employer. Such expenses shall include any expenses incident
to the functioning of the Administrator, or any person or persons retained or
appointed by any named Fiduciary incident to the exercise of their duties under
the Plan, including, but not limited to, fees of accountants, counsel,
Investment Managers, agents (including nonfiduciary agents) appointed for the
purpose of assisting the Administrator or Trustee in carrying out the
instructions of Participants as to the directed investment of their accounts (if
permitted) and other specialists and their agents, the costs of any bonds
required pursuant to Act Section 412, and other costs of administering the Plan.
Until paid, the expenses shall constitute a liability of the Trust Fund. Any
administration expense paid to the Trust Fund as a reimbursement shall not be
considered an Employer Contribution.

2.9   MAJORITY ACTIONS

            Except where there has been an allocation and delegation of
administrative authority pursuant to Section 2.3, if there is more than one
Administrator, then they shall act by a majority of their number, but may
authorize one or more of them to sign all papers on their behalf.

2.10  CLAIMS PROCEDURE

            Claims for benefits under the Plan may be filed in writing with the
Administrator. Written notice of the disposition of a claim shall be furnished
to the claimant within ninety (90) days after the application is filed, or such
period as is required by applicable law or Department of Labor regulation. In
the event the claim is denied, the reasons for the denial shall be specifically
set forth in the notice in language calculated to be understood by the claimant,
pertinent provisions of the Plan shall be cited, and, where appropriate, an
explanation as to how the claimant can perfect the claim will be provided. In
addition, the claimant shall be furnished with an explanation of the Plan's
claims review procedure.

2.11  CLAIMS REVIEW PROCEDURE

            Any Employee, former Employee, or Beneficiary of either, who has
been denied a benefit by a decision of the Administrator pursuant to Section
2.10 shall be entitled to request the Administrator to give further
consideration to the claim by filing with the Administrator a written request
for a hearing. Such request, together with a written statement of the reasons
why the claimant believes such claim should be allowed, shall be filed with the
Administrator no later than sixty (60) days after receipt of the written
notification provided for in Section 2.10. The Administrator shall then conduct
a hearing within the next sixty (60) days, at which the claimant may be
represented by an attorney or any other representative of such claimant's
choosing and expense and at which the claimant shall have an opportunity to
submit written and oral evidence and arguments in support of the claim. At the
hearing (or prior thereto upon five (5) business days written notice to the
Administrator) the claimant or the claimant's representative shall have an
opportunity to review all documents in the possession of the Administrator which
are pertinent to the claim at issue and its disallowance. Either the claimant or
the Administrator may cause a court reporter to attend the hearing and record
the proceedings. In such event, a complete written transcript of the proceedings
shall be furnished to both parties by the court reporter. The full expense of
any such court reporter and such transcripts shall be borne by the party causing
the court reporter to attend the hearing. A final decision as to the allowance
of the claim shall be made by the Administrator within sixty (60) days of
receipt of the appeal (unless there has been an extension of sixty (60) days due
to special circumstances, provided the delay and the special circumstances
occasioning it are communicated to the claimant within the sixty (60) day
period). Such communication shall be written in a manner calculated to be
understood by the claimant and shall include specific reasons for the decision
and specific references to the pertinent Plan provisions on which the decision
is based. Notwithstanding the preceding, to the extent any of the time periods
specified in this Section are amended by law or Department of Labor regulation,
then the time frames specified herein shall automatically be changed in
accordance with such law or regulation.

                                   ARTICLE III
                                   ELIGIBILITY

3.1   CONDITIONS OF ELIGIBILITY

            Any Eligible Employee shall be eligible to participate hereunder on
the date such Employee has satisfied the conditions of eligibility elected in
the Adoption Agreement.

3.2   EFFECTIVE DATE OF PARTICIPATION

            An Eligible Employee who has satisfied the conditions of eligibility
pursuant to Section 3.1 shall become a Participant effective as of the date
elected in the Adoption Agreement. If said Employee is not employed on such
date, but is reemployed before a 1-Year Break in Service has occurred, then such
Employee shall become a Participant on the date of reemployment or, if later,
the date that the Employee would have otherwise entered the Plan had the
Employee not terminated employment.

            Unless specifically provided otherwise in the Adoption Agreement, an
Eligible Employee who satisfies the Plan's eligibility requirement conditions by
reason of recognition of service with a predecessor employer will become a
Participant as of the day the Plan credits service with a predecessor employer
or, if later, the date the Employee would have otherwise entered the Plan had
the service with the predecessor employer been service with the Employer.

            If an Employee, who has satisfied the Plan's eligibility
requirements and would otherwise have become a Participant, shall go from a
classification of a noneligible Employee to an Eligible Employee, such Employee
shall become a Participant on the date such

                                       13
<PAGE>
Employee becomes an Eligible Employee or, if later, the date that the Employee
would have otherwise entered the Plan had the Employee always been an Eligible
Employee.

            If an Employee, who has satisfied the Plan's eligibility
requirements and would otherwise become a Participant, shall go from a
classification-of an Eligible Employee to a noneligible class of Employees, such
Employee shall become a Participant in the Plan on the date such Employee again
becomes an Eligible Employee, or, if later, the date that the Employee would
have otherwise entered the Plan had the Employee always been an Eligible
Employee. However, if such Employee incurs a 1-Year Break in Service,
eligibility will be determined under the break in service rules set forth in
Section 3.7.

3.3   DETERMINATION OF ELIGIBILITY

            The Administrator shall determine the eligibility of each Employee
for participation in the Plan based upon information furnished by the Employer.
Such determination shall be conclusive and binding upon all persons, as long as
the same is made pursuant to the Plan and the Act. Such determination shall be
subject to review pursuant to Section 2.11.

3.4   TERMINATION OF ELIGIBILITY

            In the event a Participant shall go from a classification of an
Eligible Employee to an ineligible Employee, such Former Participant shall
continue to vest in the Plan for each Year of Service (or Period of Service, if
the Elapsed Time Method is used) completed while an ineligible Employee, until
such time as the Participant's Account is forfeited or distributed pursuant to
the terms of the Plan. Additionally, the Former Participant's interest in the
Plan shall continue to share in the earnings of the Trust Fund.

3.5   OMISSION OF ELIGIBLE EMPLOYEE

            If, in any Plan Year, any Employee who should have been included as
a Participant in the Plan is erroneously omitted and discovery of such omission
is not made until after a contribution by the Employer for the year has been
made and allocated, then the Employer shall make a subsequent contribution, if
necessary after the application of Section 4.3(e), so that the omitted Employee
receives the total amount which the Employee would have received (including both
Employer contributions and earnings thereon) had the Employee not been omitted.
Such contribution shall be made regardless of whether it is deductible in whole
or in part in any taxable year under applicable provisions of the Code.

3.6   INCLUSION OF INELIGIBLE EMPLOYEE

            If, in any Plan Year, any person who should not have been included
as a Participant in the Plan is erroneously included and discovery of such
inclusion is not made until after a contribution for the year has been made and
allocated, the Employer shall be entitled to recover the contribution made with
respect to the ineligible person provided the error is discovered within twelve
(12) months of the date on which it was made. Otherwise, the amount contributed
with respect to the ineligible person shall constitute a Forfeiture for the Plan
Year in which the discovery is made. Notwithstanding the forgoing, any Elective
Deferrals made by an ineligible person shall be distributed to the person (along
with any earnings attributable to such Elective Deferrals).

3.7   REHIRED EMPLOYEES AND BREAKS IN SERVICE

            (a) If any Participant becomes a Former Participant due to severance
      from employment with the Employer and is reemployed by the Employer before
      a 1-Year Break in Service occurs, the Former Participant shall become a
      Participant as of the reemployment date.

            (b) If any Participant becomes a Former Participant due to severance
      from employment with the Employer and is reemployed after a 1-Year Break
      in Service has occurred, Years of Service (or Periods of Service if the
      Elapsed Time Method is being used) shall include Years of Service (or
      Periods of Service if the Elapsed Time Method is being used) prior to the
      1-Year Break in Service subject to the following rules:

                  (1) In the case of a Former Participant who under the Plan
                  does not have a nonforfeitable right to any interest in the
                  Plan resulting from Employer contributions, Years of Service
                  (or Periods of Service) before a period of 1-Year Breaks in
                  Service will not be taken into account if the number of
                  consecutive 1-Year Breaks in Service equals or exceeds the
                  greater of (A) five (5) or (B) the aggregate number of
                  pre-break Years of Service (or Periods of Service). Such
                  aggregate number of Years of Service (or Periods of Service)
                  will not include any Years of Service (or Periods of Service)
                  disregarded under the preceding sentence by reason of prior
                  1-Year Breaks in Service;

                  (2) A Former Participant who has not had Years of Service (or
                  Periods of Service) before a 1-Year Break in Service
                  disregarded pursuant to (1) above, shall participate in the
                  Plan as of the date of reemployment:

            (c) After a Former Participant who has severed employment with the
      Employer incurs five (5) consecutive 1-Year Breaks in Service, the Vested
      portion of such Former Participant's Account attributable to pre-break
      service shall not be increased as a result of post-break service. In such
      case, separate accounts will be maintained as follows:

                  (1) one account for nonforfeitable benefits attributable to
                  pre-break service; and

                  (2) one account representing the Participant's
                  Employer-derived account balance in the Plan attributable to
                  post-break service.

                                       14
<PAGE>
            (d) If any Participant becomes a Former Participant due to
      separation from service with the Employer and is reemployed by the
      Employer before five (5) consecutive 1-Year Breaks in Service, and such
      Former Participant had received a distribution of the entire Vested
      interest prior to reemployment, then the forfeited account shall be
      reinstated only if the Former Participant repays the full amount which had
      been distributed. Such repayment must be made before the earlier of five
      (5) years after the first date on which the Participant is subsequently
      reemployed by the Employer or the close of the first period of five (5)
      consecutive 1-Year Breaks in Service commencing after the distribution. If
      a distribution occurs for any reason other than a severance of employment,
      the time for repayment may not end earlier than five (5) years after the
      date of distribution. In the event the Former Participant does repay the
      full amount distributed, the undistributed forfeited portion of the
      Participant's Account must be restored in full, unadjusted by any gains or
      losses occurring subsequent to the Valuation Date preceding the
      distribution. The source for such reinstatement may be Forfeitures
      occurring during the Plan Year. If such source is insufficient, then the
      Employer will contribute an amount which is sufficient to restore the
      Participant's Account, provided, however, that if a discretionary
      contribution is made for such year, such contribution will first be
      applied to restore any such accounts and the remainder shall be allocated
      in accordance with the terms of the Plan. If a non-Vested Former
      Participant was deemed to have received a distribution and such Former
      Participant is reemployed by the Employer before five (5) consecutive
      1-Year Breaks in Service, then such Participant will be deemed to have
      repaid the deemed distribution as of the date of reemployment.

3.8   ELECTION NOT TO PARTICIPATE

            An Employee may, subject to the approval of the Employer, elect
voluntarily not to participate in the Plan. The election not to participate must
be communicated to the Employer, in writing, .within a reasonable period of time
before the beginning of a Plan Year. For standardized Plans, a Participant or an
Eligible Employee may not elect not to participate. Furthermore, the foregoing
election not to participate shall not be available with respect to partners in a
partnership unless such election is a one-time irrevocable election made
pursuant to Treasury Regulation Section 1.401(k)-1(a)(3)(iv) or (6)(ii)(C).

3.9   CONTROL OF ENTITIES BY OWNER-EMPLOYEE

            Effective with respect to Plan Years beginning after December 31,
1996, if this Plan provides contributions or benefits for one or more
Owner-Employees, the contributions on behalf of any Owner-Employee shall be made
only with respect to the Earned Income for such Owner-Employee which is derived
from the trade or business with respect to which such Plan is established.

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1   FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

            (a)   For a money purchase plan:

            (1) The Employer will make contributions on the following basis. On
            behalf of each Participant eligible to share in allocations, for
            each year of such Participant's participation in this Plan, the
            Employer will contribute the amount elected in the Adoption
            Agreement. The Employer must obtain a waiver from the IRS for any
            Plan Year in which it is unable to make the full required
            contribution to the Plan. In the event a waiver is obtained, this
            Plan shall be deemed to be an individually designed plan.

            (2) Notwithstanding the foregoing, with respect to an Employer which
            is not a tax-exempt entity, the Employer's contribution for any
            Fiscal Year will generally not exceed the maximum amount allowable
            as a deduction to the Employer under the provisions of Code Section
            404. However, to the extent necessary to provide the top heavy
            minimum allocations, the Employer shall make a contribution even if
            it exceeds the amount that is deductible under Code Section 404.

            (b)   For a profit sharing plan:

            (1)   For each Plan Year, the Employer will contribute to the Plan
            such amount as elected by the Employer in the Adoption Agreement.

            (2)   Additionally, the Employer will contribute to the Plan the
            amount necessary, if any, to provide the top heavy minimum
            allocations, even if it exceeds current or accumulated Net Profit or
            the amount that is deductible under Code Section 404.

4.2   TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION

            Unless otherwise provided by contract, the Employer may make its
contribution to the Plan for a particular Plan Year at such time as the
Employer, in its sole discretion, determines. If the Employer makes a
contribution for a particular Plan Year after the close of that Plan Year, the
Employer will designate to the Trustee the Plan Year for which the Employer is
making its contribution.

4.3   ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

            (a) The Administrator shall establish and maintain an account in the
      name of each Participant to which the Administrator shall credit as of
      each Anniversary Date, or other Valuation Date, all amounts allocated to
      each such Participant as set forth herein.

                                       15
<PAGE>
            (b) The Employer shall provide the Administrator with all
      information required by the Administrator to make a proper allocation of
      the Employer's contribution, if any, for each Plan Year. Within a
      reasonable period of time after the date of receipt by the Administrator
      of such information, the Administrator shall allocate any contributions as
      follows:

            (1)   For a money purchase plan (other than a money purchase plan
                  which is integrated by allocation):

                  (i) The Employer's contribution shall be allocated to each
                  Participant's Account in the manner set forth in Section 4.1
                  herein and as specified in the Adoption Agreement.

                  (ii) However, regardless of the preceding, a Participant shall
                  only be eligible to share in the allocations of the Employer's
                  contribution for the Plan Year if the conditions set forth in
                  the Adoption Agreement are satisfied, unless a contribution is
                  required pursuant to Section 4.3(f). Furthermore, regardless
                  of any election in the Adoption Agreement to the contrary, for
                  the Plan Year in which this Plan terminates, a Participant
                  shall only be eligible to share in the allocation of the
                  Employer's contributions for the Plan Year if the Participant
                  is employed at the end of the Plan Year and has completed a
                  Year of Service (or Period of Service if the Elapsed Time
                  Method is elected).

            (2)   For an integrated profit sharing plan or a money purchase plan
                  which is integrated by allocation:

                  (i) The Employer's contribution shall be allocated to each
                  Participant's Account, except as provided in Section 43(f) in
                  a dollar amount equal to 5.7% of the sum of each Participant's
                  Compensation plus Excess Compensation. If the Employer does
                  not contribute such amount for all Participants, each
                  Participant will be allocated a share of the contribution in
                  the same proportion that each such Participant's Compensation
                  plus Excess Compensation for the Plan Year bears to the total
                  Compensation plus the total Excess Compensation of all
                  Participants for such year. However, in the case of any
                  Participant who has exceeded the cumulative permitted
                  disparity limit, the allocation set forth in this paragraph
                  shall be based on such Participant's Compensation rather than
                  Compensation plus Excess Compensation.

            Regardless of the preceding, 4.3% shall be substituted for 5.7%
            above if Excess Compensation is based on more than 20% and less than
            or equal to 80%0 of the Taxable Wage Base. If Excess Compensation is
            based on less than 100% and more than 80% of the Taxable Wage Base,
            then 5.4% shall be substituted for 5.7% above.

            (ii) The balance of the Employer's contribution over the amount
            allocated above, if any, shall be allocated to each Participant's
            Account in the same proportion that each such Participant's
            Compensation for the Plan Year bears to the total Compensation of
            all Participants for such year.

            (iii) However, regardless of the preceding, a Participant shall only
            be eligible to share in the allocations of the Employer's
            contribution for the year if the conditions set forth in the
            Adoption Agreement are satisfied, unless a contribution is required
            pursuant to Section 4.3(f). Furthermore, regardless of any election
            in the Adoption Agreement to the contrary, for the Plan Year in
            which this Plan terminates, a Participant shall only be eligible to
            share in the allocation of the Employer's contributions for the Plan
            Year if the Participant is employed at the end of the Plan Year and
            has completed a Year of Service (or Period of Service if the Elapsed
            Time Method is elected).

      (3)   For a non-integrated profit sharing plan:

            (i) The Employer's contribution shall be allocated to each
            Participant's Account in accordance with the allocation method
            elected in the Adoption Agreement.

            (ii) However, regardless of the preceding, a Participant shall only
            be eligible to share in the allocations of the Employer's
            contribution for the Plan Year if the conditions set forth in the
            Adoption Agreement are satisfied, unless a contribution is required
            pursuant to Section 4.3(f). Furthermore, regardless of any election
            in the Adoption Agreement to the contrary, for the Plan Year in
            which this Plan terminates, a Participant shall only be eligible to
            share in the allocation of the Employer's contributions for the Plan
            Year if the Participant is employed at the end of the Plan Year and
            has completed a Year of Service (or Period of Service if the Elapsed
            Time Method is elected).

      (4)   Overall Permitted Disparity Limits:

            Annual Overall Permitted Disparity Limit: Notwithstanding the
            preceding paragraphs, if in any Plan Year this Plan benefits any
            Participant who benefits under another qualified plan or simplified
            employee pension, as defined in Code Section 408(k), maintained by
            the Employer that either provides for or imputes permitted disparity
            (integrates), then such plans will be considered to be one plan and
            will be considered to comply with the permitted disparity rules if
            the extent of the permitted disparity of all such plans does not
            exceed 100%. For purposes of the preceding sentence, the extent of
            the permitted disparity of a plan is the ratio, expressed as a
            percentage, which the actual benefits, benefit rate, offset rate, or
            employer contribution rate, whatever is applicable under the Plan,
            bears to the limitation under Code Section 401(1) applicable to such
            Plan. Notwithstanding the foregoing, if the Employer maintains two
            or more standardized paired plans, only one plan may provide for
            permitted disparity.

            Cumulative Permitted Disparity Limit: With respect to a Participant
            who benefits or has benefited under a defined benefit or target
            benefit plan of the Employer, effective for Plan Years beginning on
            or after January 1, 1994, the cumulative permitted disparity limit
            for the Participant is thirty five (35) total cumulative permitted
            disparity years. Total cumulative permitted disparity years means
            the number of years credited to the Participant for allocation or
            accrual purposes under the Plan, any other qualified plan or
            simplified employee pension plan (whether or not terminated) ever
            maintained by the Employer, while such plan either provides for or
            imputes permitted disparity. For purposes of determining the
            Participant's cumulative permitted disparity limit, all years

                                       16
<PAGE>
            ending in the same calendar year are treated as the same year. If
            the Participant has not benefited under a defined benefit or target
            benefit plan which neither provides for nor imputes permitted
            disparity for any year beginning on or after January 1, 1994, then
            such Participant has no cumulative permitted disparity limit.

            For purposes of this Section, benefiting means benefiting under the
            Plan for any Plan Year during which a Participant received or is
            deemed to receive an allocation in accordance with Treasury
            Regulation Section 1.410(b)-3(a).

      (c)   Except as otherwise elected in the Adoption Agreement or as provided
in Section 4.10 with respect to Participant Directed Accounts, as of each
Valuation Date, before allocation of any Employer contributions and Forfeitures,
any earnings or (net appreciation or net depreciation) of the Trust Fund
(exclusive of assets segregated for distribution) shall be allocated in the same
proportion that each Participant's and Former Participant's nonsegregated
accounts bear to the total of all Participants' and Former Participants'
nonsegregated accounts as of such date. If any nonsegregated account of a
Participant has been distributed prior to the Valuation Date subsequent to a
Participant's termination of employment, no earnings or losses shall be credited
to such account.

      (d)   Participants' Accounts shall be debited for any insurance or annuity
premiums paid, if any, and credited with any dividends or interest received on
Contracts.

      (e)   On or before each Anniversary Date any amounts which became
Forfeitures may be made available to reinstate previously forfeited account
balances of Former Participants, if any, in accordance with Section 3.7(d), used
to satisfy any contribution that may be required pursuant to Section 3.5 and/or
6.9, or used to pay any administrative expenses of the Plan. The remaining
Forfeitures, if any, shall be treated in accordance with the Adoption Agreement.
If no election is made in the Adoption Agreement, any remaining Forfeitures will
be used to reduce any future Employer contributions under the Plan. Regardless
of the preceding sentences, in the event the allocation of Forfeitures provided
herein shall cause the annual additions (as defined in Section 4.4) to any
Participant's Account to exceed the amount allowable by the Code, an adjustment
shall be made in accordance with Section 4.5. Except, however, a Participant
shall only be eligible to share in the allocations of Forfeitures for the year
if the conditions set forth in the Adoption Agreement are satisfied, unless a
contribution is required pursuant to Section 4.3(f).

      (f)   Minimum Allocations Required for Top Heavy Plan Years:
Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of the
Employer's contributions and Forfeitures allocated to the Participant's Combined
Account of each Non-Key Employee shall be equal to at least three percent (3%)
of such Non-Key Employee's 415 Compensation (reduced by contributions and
forfeitures, if any, allocated to each Non-Key Employee in any defined
contribution plan included with this Plan in a required aggregation group (as
defined in Section 9.2(f)). However, if (i) the sum of the Employer's
contributions and Forfeitures allocated to the Participant's Combined Account of
each Key Employee for such Top Heavy Plan Year is less than three percent (3%)
of each Key Employee's 415 Compensation and (ii) this Plan is not required to be
included in a required aggregation group (as defined in Section 9.2(f)) to
enable a defined benefit plan to meet the requirements of Code Section 401(a)(4)
or 410, the sum of the Employer's contributions and Forfeitures allocated to the
Participant's Combined Account of each Non-Key Employee shall be equal to the
largest percentage allocated to the Participant's Combined Account of any Key
Employee.

            However, for each Non-Key Employee who is a Participant in a paired
profit sharing plan or 401(k) profit sharing plan and a paired money purchase
plan, the minimum three percent (3%) allocation specified above shall be
provided in the money purchase plan.

            If this is an integrated Plan, then for any Top Heavy Plan Year the
Employer's contribution shall be allocated as follows and shall still be
required to satisfy the other provisions of this subsection:

      (1) An amount equal to three percent (3%0) multiplied by each
      Participant's Compensation for the Plan Year shall be allocated to each
      Participant's Account. If the Employer does not contribute such amount for
      all Participants, the amount shall be allocated to each Participant's
      Account in the same proportion that such Participant's total Compensation
      for the Plan Year bears to the total Compensation of all Participants for
      such year.

      (2) The balance of the Employer's contribution over the amount allocated
      under subparagraph (1) hereof shall be allocated to each Participant's
      Account in a dollar amount equal to three percent (3%0) multiplied by a
      Participant's Excess Compensation. If the Employer does not contribute
      such amount for all Participants, each Participant will be allocated a
      share of the contribution in the same proportion that such Participant's
      Excess Compensation bears to the total Excess Compensation of all
      Participants for that year. For purposes of this paragraph, in the case of
      any Participant who has exceeded the cumulative permitted disparity limit
      described in Section 4.3(b)(4), such Participant's total Compensation will
      be taken into account.

      (3) The balance of the Employer's contribution over the amount allocated
      under subparagraph (2) hereof shall be allocated to each Participant's
      Account in a dollar amount equal to 2.7% multiplied by the sum of each
      Participant's total Compensation plus Excess Compensation. lf.the Employer
      does not contribute such amount for all Participants, each Participant
      will be allocated a share of the contribution in the same proportion that
      such Participant's total Compensation plus Excess Compensation for the
      Plan Year bears to the total Compensation plus Excess Compensation of all
      Participants for that year. For purposes of this paragraph in the case of
      any Participant who has exceeded the cumulative permitted disparity limit
      described in Section 4.3(b)(4), such Participant's total Compensation
      rather than Compensation plus Excess Compensation will be taken into
      account.

      Regardless of the preceding, 1.3% shall be substituted for 2.7% above if
      Excess Compensation is based on more than 20% and less than or equal to
      80% of the Taxable Wage Base. If Excess Compensation is based on less than
      100% and more than 80% of the Taxable Wage Base, then 2.4% shall be
      substituted for 2.7% above.

      (4) The balance of the Employer's contributions over the amount allocated
      above, if any, shall be allocated to each Participant's Account in the
      same proportion that such Participant's total Compensation for the Plan
      Year bears to the teal Compensation of all Participants for such year.

                                       17
<PAGE>
            For each Non-Key Employee who is a Participant in this Plan and
another non-paired defined contribution plan maintained by the Employer, the
minimum three percent (3%) allocation specified above shall be provided as
specified in the Adoption Agreement.

      (g)   For purposes of the minimum allocations set forth above, the
percentage allocated to the Participant's Combined Account of any Key Employee
shall be equal to the ratio of the sum of the Employer's contributions and
Forfeitures allocated on behalf of such Key Employee divided by the 415
Compensation for such Key Employee.

      (h)   For any Top Heavy Plan Year, the minimum allocations set forth in
this Section shall be allocated to the Participant's Combined Account of all
Non-Key Employees who are Participants and who are employed by the Employer on
the last day of the Plan Year, including Non-Key Employees who have (1) failed
to complete a Year of Service; or (2) declined to make mandatory contributions
(if required) or, in the case of a cash or deferred arrangement, Elective
Deferrals to the Plan.

      (i)   Notwithstanding anything herein to the contrary, in any Plan Year in
which the Employer maintains both this Plan and a defined benefit pension plan
included in a required aggregation group (as defined in Section 9.2(f)) which is
top heavy, the Employer will not be required (unless otherwise elected in the
Adoption Agreement) to provide a Non-Key Employee with both the full separate
minimum defined benefit plan benefit and the full separate defined contribution
plan allocations. In such case, the top heavy minimum benefits will be provided
as elected in the Adoption Agreement and, if applicable, as follows:

      (1)   If the 5% defined contribution minimum is elected in the Adoption
      Agreement:

                        (i)   The requirements of Section 9.1 will apply except
            that each Non-Key Employee who is a Participant in the profit
            sharing plan or money purchase plan and who is also a Participant in
            the defined benefit plan will receive a minimum allocation of five
            percent (5%) of such Participant's 415 Compensation from the
            applicable defined contribution plan(s).

                        (ii)  For each Non-Key Employee who is a Participant
            only in the defined benefit plan the Employer will provide a minimum
            non-integrated benefit equal to two percent (2%) of such
            Participant's highest five (5) consecutive year average 415
            Compensation for each Year of Service while a participant in the
            plan, in which the Plan is top heavy, not to exceed ten (10).

                        (iii) For each Non-Key Employee who is a Participant
            only in this defined contribution plan, the Employer will provide a
            minimum allocation equal to three percent (3%) of such Participant's
            415 Compensation.

      (2)   If the 7-1/2% defined contribution minimum is elected in the
      Adoption Agreement, the provisions of (1) above shall apply except as
      provided below:

                        (i)   The minimum allocation specified in Section
            4.3(i)(1)(i) will be seven and one-half percent (7 1/2%) for Plan
            Years beginning prior to January 1, 2000, in which the Plan is a Top
            Heavy Plan, but not a Super Top Heavy Plan.

                        (ii)  The minimum benefit specified in Section
            4.3(i)(1)(ii) will be three percent (3%) for years beginning prior
            to January 1, 2000, in which the Plan is a Top Heavy Plan, but not a
            Super Top Heavy Plan.

                        (iii) The minimum allocation specified in Section
            4.3(i)(1)(iii) will be four percent (4%) for years beginning prior
            to January 1, 2000, in which the Plan is a Top Heavy Plan, but not a
            Super Top Heavy Plan.

      (3)   If the 2% defined benefit minimum is elected in the Adoption
      Agreement, for each Non-Key Employee who is a Participant only in the
      defined benefit plan the Employer will provide a minimum non-integrated
      benefit equal to two percent (2%) of such Participant's highest five (5)
      consecutive year average of 415 Compensation for each Year of Service
      while a participant in the plan, in which the Plan is top heavy, not to
      exceed ten (10).

      (4)   If the 3% defined benefit minimum is elected in the Adoption
      Agreement, for each Non-Key Employee who is a Participant only in the
      defined benefit plan, the Employer will provide a minimum non-integrated
      benefit equal to three percent (3%) of such Participant's highest five (5)
      consecutive year average of 415 Compensation for each Year of Service
      while a participant in the plan, in which the Plan is top heavy, not to
      exceed ten (10). Regardless of the preceding, for years in which the Plan
      is Super Top Heavy and for years beginning after December 31, 1999, two
      percent (2%) shall be substituted for three percent (3%).

      (j)   For the purposes of this Section, 415 Compensation will be limited
to the same dollar limitations set forth in Section 1.11. adjusted in such
manner as permitted under Code Section 415(d).

      (k)   Notwithstanding anything in this Section to the contrary, all
information necessary to properly reflect a given transaction may not be
available until after the date specified herein for processing such transaction,
in which case the transaction will be reflected when such information is
received and processed. Subject to express limits that may be imposed under the
Code, the processing of any contribution, distribution or other transaction may
be delayed for any legitimate business reason (including, but not limited to,
failure of systems or computer programs, failure of the means of the
transmission of data, force majeure, the failure of a service provider to timely
receive values or prices, and correction for errors or omissions or the errors
or omissions of any service provider). The processing date of a transaction will
be binding for all purposes of the Plan.

                                       18
<PAGE>
            (1)   Notwithstanding anything to the contrary, if this is a
      non-standardized Plan that would otherwise fail to meet the requirements
      of Code Section 410(b)(1) or 410(b)(2)(A)(i) and the Treasury Regulations
      thereunder (including Treasury Regulation Section
      1.401(a)(4)-2(b)(4)(vi)(D)(3) which treats Participants only receiving top
      heavy minimums as not benefiting) because Employer contributions would not
      be allocated to a sufficient number or percentage of Participants for a
      Plan Year, then the following rules may be applied:

            (1) The group of Participants eligible to share in the Employer's
            contributions or Forfeitures for the Plan Year will be expanded to
            include the minimum number of Participants who would not otherwise
            be eligible as are necessary to satisfy the applicable test
            specified above. The specific Participants who shall become eligible
            under the terms of this paragraph shall be those who have not
            separated from service prior to the last day of the Plan Year and,
            when compared to similarly situated Participants, have completed the
            greatest number of Hours of Service in the Plan Year.

            (2) If after application of paragraph (1) above, the applicable test
            is still not satisfied, then the group of Participants eligible to
            share in the Employer's contributions or Forfeitures for the Plan
            Year shall be further expanded to include the minimum number of
            Participants who have separated from service prior to the last day
            of the Plan Year as are necessary to satisfy the applicable test.
            The specific Participants who shall become eligible to share shall
            be those Participants, when compared to similarly situated
            Participants, who have completed the greatest number of Hours of
            Service in the Plan Year before separation from service.

                  Nothing in this subsection shall permit the reduction of a
      Participant's accrued benefit. Therefore any amounts that have previously
      been allocated to Participants may not be reallocated to satisfy these
      requirements. In such event, the Employer shall make an additional
      contribution equal to the amount such affected Participants would have
      received had they been included in the allocations, even if it exceeds the
      amount that would be deductible under Code Section 404. Any adjustment to
      the allocations pursuant to this paragraph shall be considered a
      retroactive amendment adopted by the last day of the Plan Year.

4.4   MAXIMUM ANNUAL ADDITIONS

            (a)(1) If a Participant does not participate in, and has never
      participated in another qualified plan maintained by the Employer, or a
      welfare benefit fund (as defined in Code Section 419(e)) maintained by the
      Employer, or an individual medical account (as defined in Code Section
      415(1)(2)) maintained by the Employer, or a simplified employee pension
      (as defined in Code Section 408(k)) maintained by the Employer which
      provides Annual Additions (as defined below), the amount of Annual
      Additions which may be credited- to the Participant's accounts for any
      Limitation Year shall 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 accounts 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, and any amount in excess
      of the Maximum Permissible Amount which would have been allocated to such
      Participant may be allocated to other Participant's accounts in a manner
      consistent with that specified in the Adoption Agreement.

            (2) Prior to determining the Participant's actual 415 Compensation
            for the Limitation Year, the Employer may determine the Maximum
            Permissible Amount for a Participant on the basis of a reasonable
            estimation of the Participant's 415 Compensation for the Limitation
            Year, uniformly determined for all Participants similarly situated.

            (3) As soon as is administratively feasible after the end of the
            Limitation Year the Maximum Permissible Amount for such Limitation
            Year shall be determined on the basis of the Participant's actual
            415 Compensation for such Limitation Year.

                  For Limitation Years beginning after December 31, 1997, for
      purposes of applying the limitations of this Article, Compensation paid or
      made available during such Limitation Year shall include any elective
      deferral (as defined in Code Section 402(g)(3)), and any amount which is
      contributed or deferred by the Employer at the election of the Employee
      and which is not includible in the gross income of the Employee by reason
      of Code Section 125 or 457. For Limitation Years beginning on or after
      January 1, 2001 (or, if applicable, a date no earlier than January 1,
      1998) to the extent elected in the Adoption Agreement, for purposes of
      applying the limitations of this Article, Compensation shall include any
      amount not includible in gross income of the Participant by reason of Code
      Section 132(f)(4).

      (b)(1) This subsection applies if, in addition to this Plan, a Participant
is covered under another qualified master or prototype defined contribution plan
maintained by the Employer, a welfare benefit fund (as defined in Code Section
419(e)) maintained by the Employer, an individual medical account (as defined in
Code Section 415(1)(2)) maintained by the

      Employer, or a simplified employee pension (as defined in Code Section
      408(k)) maintained by the Employer, which provides Annual Additions,
      during any Limitation Year. The Annual Additions which may be credited to
      a Participant's accounts under this Plan for any such Limitation Year
      shall not exceed the Maximum Permissible Amount reduced by the Annual
      Additions credited to a Participant's accounts under the other plans and
      welfare benefit funds, individual medical accounts, and simplified
      employee pensions for the same Limitation Year. If the Annual Additions
      with respect to the Participant under other 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 accounts under this Plan
      would cause the Annual Additions for the Limitation Year to exceed this
      limitation, the amount contributed or allocated will be reduced so that
      the Annual Additions under all such plans and welfare benefit funds for
      the Limitation Year will equal the Maximum Permissible Amount, and any
      amount in excess of the Maximum Permissible Amount which would have been
      allocated to such Participant may be allocated to other Participants. If
      the Annual Additions with respect to the Participant under such other
      defined contribution plans, welfare benefit funds, individual

                                       19
<PAGE>
      medical accounts and simplified employee pensions in the aggregate are
      equal to or greater than the Maximum Permissible Amount, no amount will be
      contributed or allocated to the Participant's account under this Plan for
      the Limitation Year.

            (2) Prior to determining the Participant's actual 415 Compensation
            for the Limitation Year, the Employer may determine the Maximum
            Permissible Amount for a Participant on the basis of a reasonable
            estimation of the Participant's 415 Compensation for the Limitation
            Year, uniformly determined for all Participants similarly situated.

            (3) As soon as is administratively feasible after the end of the
            Limitation Year, the Maximum Permissible Amount for the Limitation
            Year will be determined on the basis of the Participant's actual 415
            Compensation for the Limitation Year.

            (4) If, pursuant to Section 44(b)(3) or Section 4.5, a Participant's
            Annual Additions under this Plan and such other plans would result
            in an Excess Amount (as defined below) for a Limitation Year, the
            Excess Amount will be deemed to consist of the Annual Additions last
            allocated, except that Annual Additions attributable to a simplified
            employee pension will be deemed to have been allocated first,
            followed by Annual Additions to a welfare benefit fund or individual
            medical account, and then by Annual Additions to a plan subject to
            Code Section 412, regardless of the actual allocation date.

            (5) 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:

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

                  (ii)  the ratio of (1) the Annual Additions allocated to the
                        Participant for the Limitation Year as of such date
                        under this 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
                        defined contribution plans.

            (6) Any Excess Amount attributed to this Plan will be disposed of in
            the manner described in Section 4.5.

            (c) If the Participant is covered under another qualified defined
      contribution plan maintained by the Employer which is not a Master or
      Prototype Plan (as defined below), Annual Additions which may be credited
      to the Participant's Combined Account under this Plan for any Limitation
      Year will be limited in accordance with Section 4.4(b), unless the
      Employer provides other limitations in the Adoption Agreement.

            (d) For any Limitation Year beginning prior to the date the Code
      Section 415(e) limits are repealed with respect to this Plan (as specified
      in the Adoption Agreement for the GUST transitional rules), if the
      Employer maintains, or at any time maintained, a qualified defined benefit
      plan covering any Participant in this Plan, then the sum of the
      Participant's Defined Benefit Plan Fraction (as defined below) and Defined
      Contribution Plan Fraction (as defined below) may not exceed 1.0. In such
      event, the rate of accrual in the defined benefit plan will be reduced to
      the extent necessary so that the sum of the Defined Contribution Fraction
      and Defined Benefit Fraction will equal 1.0. However, the Employer may
      specify an alternative method under which the plans involved will satisfy
      the limitations of Code Section 415(e), including increased top heavy
      minimum benefits so that the combined limitation is 1.25 rather than 1.0.
      This subsection 4.4(d) does not apply for Limitation Years beginning on or
      after January 1, 2000.

            (e) For purposes of applying the limitations of Code Section 415,
      the transfer of funds from one qualified plan to another is not an Annual
      Addition. In addition, the following are not Employee contributions for
      the purposes of Section 4.4(f)(1)(b): (1) rollover contributions (as
      defined in Code Sections 402(c), 403(a)(4), 403(b)(8) and 408(d)(3)); (2)
      repayments of loans made to a Participant from the Plan; (3) repayments of
      distributions received by an Employee pursuant to Code Section
      411(a)(7)(B) (cash-outs); (4) repayments of distributions received by an
      Employee pursuant to Code Section 411(a)(3)(D) (mandatory contributions);
      and (5) Employee contributions to a simplified employee pension excludable
      from gross income under Code Section 408(k)(6).

            (f) For purposes of this Section, the following terms shall be
      defined as follows:

(1) "Annual Additions" means the sum credited to a Participant's accounts for
any Limitation Year of (a) Employer contributions, (b) Employee contributions
(except as provided below), (c) forfeitures, (d) amounts allocated, after March
31, 1984, to an individual medical account, as defined in Code Section
415(1)(2), which is part of a pension or annuity plan maintained by the
Employer, (e) amounts derived from contributions paid or accrued after December
31, 1985, in taxable years ending after such date, which are attributable to
post-retirement medical benefits allocated to the separate account of a key
employee (as defined in Code Section 419A(d)(3)) under a welfare benefit fund
(as defined in Code Section 419(e)) maintained by the Employer and (f)
allocations under a simplified employee pension. Except, however, the
Compensation percentage limitation referred to in paragraph (f)(9)(ii) below
shall not apply to: (1) any contribution for medical benefits (within the
meaning of Code Section 419A(f)(2)) after separation from service which is
otherwise treated as an Annual Addition, or (2) any amount otherwise treated as
an Annual Addition under Code Section 415(1)(1). Notwithstanding the foregoing,
for Limitation Years beginning prior to January 1, 1987, only that portion of
Employee contributions equal to the lesser of Employee contributions in excess
of six percent (6%) of 415 Compensation or one-half of Employee contributions
shall be considered an Annual Addition.

            For this purpose, any Excess Amount applied under Section 4.5 in the
Limitation Year to reduce Employer contributions shall be considered Annual
Additions for such Limitation Year.

(2) "Defined Benefit Fraction" means a fraction, the numerator of which is the
sum of the Participant's Projected Annual Benefits (as defined below) under all
the defined benefit plans (whether or not terminated) maintained by the
Employer, and the denominator of which is the lesser of one hundred twenty-five
percent (125%) of the dollar limitation determined for the Limitation Year under
Code Sections 415(b)(1)(A) as

                                       20
<PAGE>
adjusted by Code Section 415(d) or one hundred forty percent (140%) of the
Highest Average Compensation (as defined below) 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 December 31, 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
one hundred twenty-five percent (125%) of the sum of the annual benefits under
such plans which the Participant had accrued as of the end of the close of the
last Limitation Year beginning before January 1, 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 Code Section 415 for all Limitation
Years beginning before January 1, 1987.

            Notwithstanding the foregoing, for any Top Heavy Plan Year, one
hundred percent (100%) shall be substituted for one hundred twenty-five percent
(125%) unless the extra minimum allocation or benefit is being made pursuant to
the Employer's election in the Adoption Agreement. However, for any Plan Year in
which this Plan is a Super Top Heavy Plan, one hundred percent (100%) shall
always be substituted for one hundred twenty-five percent (125%).

(3)   "Defined Contribution Dollar Limitation" means $30,000 as adjusted under
Code Section 4:5(d).

(4)   "Defined Contribution Fraction" means a fraction, the numerator of which
is the sum of the Annual Additions to the Participant's accounts 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 voluntary employee
contributions to any defined benefit plans, whether or not terminated,
maintained by the Employer and the Annual Additions attributable to all welfare
benefit funds (as defined in Code Section 419(e)), individual medical accounts
(as defined in Code Section 415(1)(2)), and simplified employee pensions (as
defined in Code Section 408(k)) 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 in which the Employee had service with the Employer
(regardless of whether a defined contribution plan was maintained by the
Employer). The maximum aggregate amount in any Limitation Year is the lesser of
one hundred twenty-five percent (125%) of the dollar limitation determined under
Code Section 415(c)(1)(A) as adjusted by Code Section 415(d) or thirty-five
percent (35%) of the Participant's 415 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 December 31, 1986, in one or more
defined contribution plans maintained by the Employer which were in existence on
May 5, 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 January 1,
1987, and disregarding any chauW-in tho icrnis and conditions of the plan made
after May 5, 1986, but using the Code Section 415 limitation applicable to the
first Limitation Year beginning on or after January 1, 1987.

For Limitation Years beginning prior to January 1, 1987, the Annual Additions
shall not be recomputed to treat all Employee contributions as Annual Additions.

            Notwithstanding the foregoing, for any Top Heavy Plan Year, one
      hundred percent (100%) shall be substituted for one hundred twenty-five
      percent (125%) unless the extra minimum allocation or benefit is being
      made pursuant to the Employer's election in the Adoption Agreement.
      However, for any Plan Year in which this Plan is a Super Top Heavy Plan,
      one hundred percent (100%) shall always be substituted for one hundred
      twenty-five percent (125%).

      (5)   "Employer" means the Employer that adopts this Plan and all
      Affiliated Employers, except that for purposes of this Section, the
      determination of whether an entity is an Affiliated Employer shall be made
      by applying Code Section 415(h).

      (6)   "Excess Amount" means the excess of the Participant's Annual
      Additions for the Limitation Year over the Maximum Permissible Amount.

      (7)   "Highest Average Compensation" means the average Compensation for
      the three (3) consecutive Years of Service with the Employer while a
      Participant in the Plan that produces the highest average. A Year of
      Service with the Employer is the twelve (12) consecutive month period
      ending on the last day of the Limitation Year.

      (8)   "Master or Prototype Plan" means a plan the form of which is the
      subject of a favorable opinion letter from the IRS.

      (9)   "Maximum Permissible Amount" means the maximum Annual Addition that
      may be contributed or allocated to a Participant's accounts under the Plan
      for any Limitation Year, which shall not exceed the lesser of:

            (i)   the Defined Contribution Dollar Limitation, or

            (ii)  twenty-five percent (25%) of the Participant's 415
                  Compensation for the Limitation Year.

                  The Compensation Limitation referred to in (ii) shall not
apply to any contribution for medical benefits (within the meaning of Code
Sections 401(h) or 419A(f)(2)) which is otherwise treated as an Annual Addition
under Code Section 4150)(1) or Code Section 419A(d)(2).

                        If a short Limitation Year is created because of an
      amendment changing the Limitation Year to a different twelve (12)
      consecutive month period, the Maximum Permissible Amount will not exceed
      the Defined

                                       21
<PAGE>
      Contribution Dollar Limitation multiplied by a fraction, the numerator of
      which is the number of months in the short Limitation Year and the
      denominator of which is twelve (12).

      (10) "Projected Annual Benefit" means the annual retirement benefit
      (adjusted to an actuarially 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 the plan assuming:

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

                        (ii) the Participant's 415 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.

      For purposes of this subsection, straight life annuity means an annuity
      that is payable in equal installments for the life of the Participant that
      terminates upon the Participant's death.

            (g) Notwithstanding anything contained in this Section to the
      contrary, the limitations, adjustments and other requirements prescribed
      in this Section shall at all times comply with the provisions of Code
      Section 415 and the Treasury Regulations thereunder, the terms of which
      are specifically incorporated herein by reference.

4.5   ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

            Allocation of Annual Additions to a Participant's Combined Account
for a Limitation Year generally will cease once the limits of Section 4.4 have
been reached for such Limitation Year. However, if as a result of the allocation
of Forfeitures, a reasonable error in estimating a Participant's annual 415
Compensation, a reasonable error in determining the amount of elective deferrals
(within the meaning of Code Section 402(g)(3)) that may be made with respect to
any Participant under the limits of Section 4.4, or other facts and
circumstances to which Treasury Regulation Section 1.415-6(b)(6) shall be
applicable, the Annual Additions under this Plan would cause the maximum
provided in Section 4.4 to be exceeded, the Excess Amount will be disposed of in
one of the following manners, as uniformly determined by the Plan Administrator
for all Participants similarly situated:

                  (a) Any after-tax voluntary Employee contributions (plus
            attributable earnings), to the extent they would reduce the Excess
            Amount, will be distributed to the Participant;

                  (b) If, after the application of subparagraph (a), an Excess
            Amount still exists, any unmatched Elective Deferrals (and for
            Limitation Years beginning after December 31, 1995, any earnings
            attributable to such Elective Deferrals), to the extent they would
            reduce the Excess Amount, will be distributed to the Participant;

                  (c) To the extent necessary, matched Elective Deferrals and
            Employer matching contributions will be proportionately reduced from
            the Participant's Account. The Elective Deferrals (and for
            Limitation Years beginning after December 31, 1995, any earnings
            attributable to such Elective Deferrals) will be distributed to the
            Participant and the related Employer matching contributions will be
            forfeited;

                  (d) If, after the application of subparagraphs (a), (b) and
            (c), an Excess Amount still exists, and the Participant is covered
            by the Plan at the end of the Linutation 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;

                  (e) If, after the application of subparagraphs (a), (b) and
            (c), an Excess Amount still exists, and the Participant is not
            covered by the Plan at the end of a Limitation Year, the Excess
            Amount will be held unallocated in a suspense account. The suspense
            account will be applied to reduce future Employer contributions
            (including allocation of any Forfeitures) for all remaining
            Participants in the next Limitation Year, and each succeeding
            Limitation Year if necessary; and

                  (f) If a suspense account is in existence at any time during a
            Limitation Year pursuant to this Section, no investment gains and
            losses shall be allocated to such suspense account. If a suspense
            account is in existence at any time during a particular Limitation
            Year, all amounts in the suspense account must be allocated to
            Participants' Accounts before any Employer contributions or any
            Employee contributions may be made to the Plan for that Limitation
            Year. Except as provided in (a), (b) and (c) above, Excess Amounts
            may not be distributed to Participants or Former Participants.

4.6   ROLLOVERS

            (a) Unless elected otherwise in the Adoption Agreement, with the
      consent of the Administrator, the Plan may accept a rollover, provided the
      rollover will not jeopardize the tax-exempt status of the Plan or create
      adverse tax consequences for the Employer. The amounts rolled over shall
      be placed in a Participant's Rollover Account. Such account shall be fully
      Vested at all times and shall not be subject to forfeiture for any reason.
      For purposes of this Section, the term Participant shall include any
      Eligible Employee who is not yet a Participant if, pursuant to the
      Adoption Agreement, a rollover is permitted by such Eligible Employee.

                                       22
<PAGE>
            (b) Amounts in a Participant's Rollover Account shall be held by the
      Trustee pursuant to the provisions of this Plan and may not be withdrawn
      by, or distributed to the Participant, in whole or in part, except as
      elected in the Adoption Agreement and subsection (c) below. The Trustee
      shall have no duty or responsibility to inquire as to the propriety of the
      amount, value or type of assets transferred, nor to conduct any due
      diligence with respect to such assets; provided, however, that such assets
      are otherwise eligible to be held by the Trustee under the terms of this
      Plan.

            (c) At Normal Retirement Date, or such other date when the
      Participant or Eligible Employee or such Participant's or Eligible
      Employee's Beneficiary shall be entitled to receive benefits, the
      Participant's Rollover Account shall be used to provide additional
      benefits to the Participant or the Participant's Beneficiary. Any
      distribution of amounts held in a Participant's Rollover Account shall be
      made in a manner which is consistent with and satisfies the provisions of
      Sections 6.5 and 6.6, including, but not limited to, all notice and
      consent requirements of Code Sections 411(a)(11) and 417 and the Treasury
      Regulations thereunder. Furthermore, such amounts shall be considered to
      be part of a Participant's benefit in determining whether an involuntary
      cash-out of benefits may be made without Participant consent.

            (d) The Administrator may direct that rollovers made after a
      Valuation Date be segregated into a separate account for each Participant
      until such time as the allocations pursuant to this Plan have been made,
      at which time they may remain segregated, invested as part of the general
      Trust Fund or, if elected in the Adoption Agreement, directed by the
      Participant.

            (e) For purposes of this Section, the term "qualified plan" shall
      mean any tax qualified plan under Code Section 401(a), or any other plans
      from which distributions are eligible to be rolled over into this Plan
      pursuant to the Code. The term "rollover" means: (i) amounts transferred
      to this Plan directly from another qualified plan; (ii) distributions
      received by an Employee from other qualified plans which are eligible for
      tax-free rollover to a qualified plan and which are transferred by the
      Employee to this Plan within sixty (60) days following receipt thereof;
      (iii) amounts transferred to this Plan from a conduit individual
      retirement account provided that the conduit individual retirement account
      has no assets other than assets which (A) were previously distributed to
      the Employee by another qualified plan (B) were eligible for tax-free
      rollover to a qualified plan and (C) were deposited in such conduit
      individual retirement account within sixty (60) days of receipt thereof;
      (iv) amounts distributed to the Employee from a conduit individual
      retirement account meeting the requirements of clause (iii) above, and
      transferred by the Employee to this Plan within sixty (60) days of receipt
      thereof from such conduit individual retirement account; and (v) any other
      amounts which are eligible to be rolled over to this Plan pursuant to the
      Code..

            (f) Prior to accepting any rollovers to which this Section applies,
      the Adnunistrator may require the Employee to establish (by providing
      opinion of counsel or otherwise) that the amounts to be rolled over to
      this Plan meet the requirements of this Section and the Code.

4.7   PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

            (a) With the consent of the Administrator, amounts may be
      transferred (within the meaning of Code Section 414(1)) to this Plan from
      other tax qualified plans under Code Section 401(a), provided the plan
      from which such funds are transferred permits the transfer to be made and
      the transfer will not jeopardize the tax-exempt status of the Plan or
      Trust or create adverse tax consequences for the Employer. Prior to
      accepting any transfers to which this Section applies, the Administrator
      may require an opinion of counsel that the amounts to be transferred meet
      the requirements of this Section. The amounts transferred shall be placed
      in a Participant's Transfer Account. Furthermore, for Vesting purposes,
      the Participant's Transfer Account shall be treated as a separate
      Participant's Account.

            (b) Amounts in a Participant's Transfer Account shall be held by the
      Trustee pursuant to the provisions of this Plan and may not be withdrawn
      by, or distributed to the Participant, in whole or in part, except as
      elected in the Adoption Agreement and subsection (d) below, provided the
      restrictions of subsection (c) below and Section 6.15 are satisfied. The
      Trustee shall have no duty or responsibility to inquire as to the
      propriety of the amount, value or type of assets transferred, nor to
      conduct any due diligence with respect to such assets; provided, however,
      that such assets are otherwise eligible to be held by the Trustee under
      the terms of this Plan.

            (c) Except as permitted by Treasury Regulations (including Treasury
      Regulation Section 1.411 (d)-4), amounts attributable to elective
      contributions (as defined in Treasury Regulation Section
      1.401(k)-1(g)(3)), including amounts treated as elective contributions,
      which are transferred from another qualified plan in a plan-to-plan
      transfer (other than a direct rollover) shall be subject to the
      distribution limitations provided for in Treasury Regulation Section
      1.401(k)-1(d).

            (d) At Normal Retirement Date, or such other date when the
      Participant or the Participant's Beneficiary shall be entitled to receive
      benefits, the Participant's Transfer Account shall be used to provide
      additional benefits to the Participant or the Participant's Beneficiary.
      Any distribution of amounts held in a Participant's Transfer Account shall
      be made in a manner which is consistent with and satisfies the provisions
      of Sections 6.5 and 6.6, including, but not limited to, all notice and
      consent requirements of Code Sections 411(a)(11) and 417 and the Treasury
      Regulations thereunder. Furthermore, such amounts shall be considered to
      be part of a Participant's benefit in determining whether an involuntary
      cash-out of benefits may be made without Participant consent.

            (e) The Administrator may direct that Employee transfers made after
      a Valuation Date be segregated into a separate account for each
      Participant until such time as the allocations pursuant to this Plan have
      been made, at which time they may remain segregated, invested as part of
      the general Trust Fund or, if elected in the Adoption Agreement, directed
      by the Participant.

            (f) Notwithstanding anything herein to the contrary, a transfer
      directly to this Plan from another qualified plan (or a transaction having
      the effect of such a transfer) shall only be permitted if it will not
      result in the elimination or reduction of any Section 411(d)(6) protected
      benefit as described in Section 8.1(e).

                                       23
<PAGE>
4.8   VOLUNTARY EMPLOYEE CONTRIBUTIONS

                  (a)   If elected in the Adoption Agreement, each Participant
            may, in accordance with nondiscriminatory procedures established by
            the Administrator, elect to make after-tax voluntary Employee
            contributions to this Plan. Such contributions must generally be
            paid to the Trustee within a reasonable period of time after being
            received by the Employer.

                  (b)   The balance in each Participant's Voluntary Contribution
            Account shall be fully Vested at all times and shall not be subject
            to Forfeiture for any reason.

                  (c)   A Participant may elect at any time to withdraw
            after-tax voluntary Employee contributions from such Participant's
            Voluntary Contribution Account and the actual earnings thereon in a
            manner which is consistent with and satisfies the provisions of
            Section 6.5, including, but not limited to, all notice and consent
            requirements of Code Sections 411(a)(11) and 417 and the Treasury
            Regulations thereunder. If the Administrator maintains sub-accounts
            with respect to after-tax voluntary Employee contributions (and
            earnings thereon) which were made on or before a specified date, a
            Participant shall be permitted to designate which sub-account shall
            be the source for the withdrawal. Forfeitures of Employer
            contributions shall not occur solely as a result of an Employee's
            withdrawal of after-tax voluntary Employee contributions.

                        In the event a Participant has received a hardship
            distribution pursuant to Treasury Regulation Section
            1.401(k)-1(d)(2)(iii)(B) from any plan maintained by the Employer,
            then the Participant shall be barred from making any after tax
            voluntary Employee contributions for a period of twelve (12) months
            after receipt of the hardship distribution.

      (d) At Normal Retirement Date, or such other date when the Participant or
the Participant's Beneficiary is entitled to receive benefits, the Participant's
Voluntary Contribution Account shall be used to provide additional benefits to
the Participant Or the Participant's Beneficiary.

4.9   QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS

      (a) If this is an amendment to a Plan that previously permitted deductible
voluntary Employee contributions, then each Participant who made Qualified
Voluntary Employee Contributions within the meaning of Code Section 219(e)(2) as
it existed prior to the enactment of the Tax Reform Act of 1986, shall have such
contributions held in a separate Qualified Voluntary Employee Contribution
Account which shall be fully Vested at all times. Such contributions, however,
shall not be permitted for taxable years beginning after December 31, 1986.

            A Participant may, upon written request delivered to the
Administrator, make withdrawals from such Participant's Qualified Voluntary
Employee Contribution Account. Any distribution shall be made in a manner which
is consistent with and satisfies the provisions of Section 6.5, including, but
not limited to, all notice and consent requirements of Code Sections 411(a)(11)
and 417 and the Regulations thereunder.

      (c) At Normal Retirement Date, or such other date when the Participant or
the Participant's Beneficiary is entitled to receive benefits, the Qualified
Voluntary Employee Contribution Account shall be used to provide additional
benefits to the Participant or the Participant's Beneficiary.

4.10  DIRECTED INVESTMENT ACCOUNT

      (a) If elected in the Adoption Agreement, all Participants may direct the
Trustee as to the investment of all or a portion of- their individual account
balances as set forth in the Adoption Agreement and within limits set by the
Employer. Participants may direct the Trustee, in writing (or in such other form
which is acceptable to the Trustee), to invest their accounts in specific
assets, specific funds or other investments permitted under the Plan and the
Participant Direction Procedures. That portion of the account of any Participant
that is subject to investment direction of such Participant will be considered a
Participant Directed Account.

      (b) The Administrator will establish a Participant Direction Procedure, to
be applied in a uniform and nondiscriminatory manner, setting forth the
permissible investment options under this Section, how often changes between
investments may be made, and any other limitations and provisions that the
Administrator may impose on a Participant's right to direct investments.

      (c) The Administrator may, in its discretion, include or exclude by
amendment or other action from the Participant Direction Procedures such
instructions, guidelines or policies as it deems necessary or appropriate to
ensure proper administration of the Plan, and may interpret the same
accordingly.

      (d) As of each Valuation Date, all Participant Directed Accounts shall be
charged or credited with the net earnings, gains, losses and expenses as well as
any appreciation or depreciation in the market value using publicly listed fair
market values when available or appropriate as follows:

      (1) to the extent the assets in a Participant Directed Account are
      accounted for as pooled assets or investments, the allocation of earnings,
      gains and losses of each Participant's Account shall be based upon the
      total amount of funds so invested in a manner proportionate to the
      Participant's share of such pooled investment; and

      (2) to the extent the assets in a Participant Directed Account are
      accounted for as segregated assets, the allocation of earnings, gains on
      and losses from such assets shall be made on a separate and distinct
      basis.

      (e) Investment directions will be processed as soon as administratively
practicable after proper investment directions are received from the
Participant. No guarantee is made by the Plan, Employer, Administrator or
Trustee that investment directions will be processed on a daily

                                       24
<PAGE>
basis, and no guarantee is made in any respect regarding the processing time of
an investment direction. Notwithstanding any other provision of the Plan, the
Employer, Administrator or Trustee reserves the right to not value an investment
option on any given Valuation Date for any reason deemed appropriate by the
Employer, Administrator or Trustee. Furthermore, the processing of any
investment transaction may be delayed for any legitimate business reason
(including, but not limited to, failure of systems or computer programs, failure
of the means of the transmission of data, force majeure, the failure of a
service provider to timely receive values or prices, and correction for errors
or omissions or the errors or omissions of any service provider). The processing
date of a transaction will be binding for all purposes of the Plan and
considered the applicable Valuation Date for an investment transaction.

      (f) If the Employer has elected in the Adoption Agreement that it intends
to operate any portion of this Plan as an Act Section 404(c) plan, the
Participant Direction Procedures should provide an explanation of the
circumstances under which Participants and their Beneficiaries may give
investment instructions, including but not limited to, the following:

      (1) the conveyance of instructions by the Participants and their
Beneficiaries to invest Participant Directed Accounts in a Directed Investment
Option;

      (2) the name, address and phone number of the Fiduciary (and, if
applicable, the person or persons designated by the Fiduciary to act on its
behalf) responsible for providing information to the Participant or a
Beneficiary upon request relating to the Directed Investment Options;

      (3) applicable restrictions on transfers to and from any Designated
Investment Alternative;

      (4) any restrictions on the exercise of voting, tender and similar rights
related to a Directed Investment Option by the Participants or their
Beneficiaries;

      (5) a description of any transaction fees and expenses which affect the
balances in Participant Directed Accounts in connection with the purchase or
sale of a Directed Investment Option; and

      (6) general procedures for the dissemination of investment and other
information relating to the Designated Investment Alternatives as deemed
necessary or appropriate, including but not limited to a description of the
following:

            (i) the investment vehicles available under the Plan, including
            specific information regarding any Designated Investment
            Alternative;

            (ii) any designated Investment Managers; and

            (iii) a description of the additional information that may be
            obtained upon request from the Fiduciary designated to provide such
            information.

      (g) With respect to those assets in a Participant Directed Account, the
Participant or Beneficiary shall direct the Trustee with regard to any voting,
tender and similar rights associated with the ownership of such assets
(hereinafter referred to as the "Stock Rights"), unless elected otherwise in the
Adoption Agreement, as follows:

      (1) each Participant or Beneficiary shall direct the Trustee to vote or
      otherwise exercise such Stock Rights in accordance with the provisions,
      conditions and terms of any such Stock Rights;

      (2) such directions shall be provided to the Trustee by the Participant or
      Beneficiary in accordance with the procedure as established by the
      Administrator and the Trustee shall vote or otherwise exercise such Stock
      Rights with respect to which it has received directions to do so under
      this Section; and to the extent to which a Participant or Beneficiary does
      not instruct the Trustee to vote or otherwise exercise such Stock Rights,
      such Participants or Beneficiaries shall be deemed to have directed the
      Trustee that such Stock Rights remain nonvoted and unexercised.

      (h) Any information regarding investments available under the Plan, to the
extent not required to be described in the Participant Direction Procedures, may
be provided to Participants in one or more documents (or in any other form,
including, but not limited to, electronic media) which are separate from the
Participant Direction Procedures and are not thereby incorporated by reference
into this Plan.

4.11 INTEGRATION IN MORE THAN ONE PLAN

            If the Employer maintains qualified retirement plans that provide
for permitted disparity (integration), the provisions of Section 4.3(b)(4) will
apply. Furthermore, If the Employer maintains two or more standardized paired
plans, only one plan may provide for permitted disparity.

4.12 QUALIFIED MILITARY SERVICE

            Notwithstanding any provisions of this Plan to the contrary,
effective as of the later of December 12, 1994, or the Effective Date of the
Plan, contributions, benefits and service credit with respect to qualified
military service will be provided in accordance with Code Section 414(u).
Furthermore, loan repayments may be suspended under this Plan as permitted under
Code Section 414(u)(4).

                                       25
<PAGE>
                                    ARTICLE V
                                   VALUATIONS

5.1   VALUATION OF THE TRUST FUND

            The Administrator shall direct the Trustee, as of each Valuation
Date, to determine the net worth of the assets comprising the Trust Fund as it
exists on the Valuation Date. In determining such net worth, the Trustee shall
value the assets comprising the Trust Fund at their fair market value (or their
contractual value in the case of a Contract or Policy) as of the Valuation Date
and shall deduct all expenses for which the Trustee has not yet been paid by the
Employer or the Trust Fund. The Trustee may update the value of any shares held
in a Participant Directed Account by reference to the number of shares held on
behalf of the Participant, priced at the market value as of the Valuation Date.

5.2   METHOD OF VALUATION

            In determining the fair market value of securities held in the Trust
Fund which are listed on a registered stock exchange, the Administrator shall
direct the Trustee to value the same at the prices they were last traded on such
exchange preceding the close of business on the Valuation Date. If such
securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the
securities shall be valued at the prices at which they were last traded prior to
the Valuation Date. Any unlisted security held in the Trust Fund shall be valued
at its bid price next preceding the close of business on the Valuation Date,
which bid price shall be obtained from a registered broker or an investment
banker. In determining the fair market value of assets other than securities for
which trading or bid prices can be obtained, the Trustee may appraise such
assets itself, or in its discretion, employ one or more appraisers for that
purpose and rely on the values established by such appraiser or appraisers.

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1   DETERMINATION OF BENEFITS UPON RETIREMENT

            Every Participant may terminate employment with the Employer and
retire for purposes hereof on the Participant's Normal Retirement Date or Early
Retirement Date. However, a Participant may postpone the termination of
employment with the Employer to a later date, in which event the participation
of such Participant in the Plan, including the right to receive allocations
pursuant to Section 4.3, shall continue until such Participant's Retirement
Date. Upon a Participant's Retirement Date, or, if elected in the Adoption
Agreement, the attainment of Normal Retirement Date without termination of
employment with the Employer, or as soon thereafter as is practicable, the
Administrator shall direct the distribution, at the election of the Participant,
of all amounts credited to such Participant's Combined Account in accordance
with Section 6.5.

6.2   DETERMINATION OF BENEFITS UPON DEATH

            (a) Upon the death of a Participant before the Participant's
      Retirement Date or other termination of employment, all amounts credited
      to such Participant's Combined Account shall, unless elected otherwise in
      the Adoption Agreement, become fully Vested. The Administrator shall
      direct, in accordance with the provisions of Sections 6.6 and 6.7, the
      distribution of the deceased Participant's Vested accounts to the
      Participant's Beneficiary.

            (b) Upon the death of a Former Participant, the Administrator shall
      direct, in accordance with the provisions of Sections 6.6 and 6.7, the
      distribution of any remaining Vested amounts credited to the accounts of
      such deceased Former Participant to such Former Participant's Beneficiary.

            (c) The Administrator may require such proper proof of death and
      such evidence of the right of any person to receive payment of the value
      of the account of a deceased Participant or Former Participant as the
      Administrator may deem desirable. The Administrator's determination of
      death and of the right of any person to receive payment shall be
      conclusive.

            (d) Unless otherwise elected in the manner prescribed in Section
      6.6, the Beneficiary of the Pre-Retirement Survivor Annuity shall be the
      Participant's surviving spouse. Except, however, the Participant may
      designate a Beneficiary other than the spouse for the Pre-Retirement
      Survivor Annuity if:

            (1)   the Participant and the Participant's spouse have validly
            waived the Pre-Retirement Survivor Annuity in the manner prescribed
            in Section 6.6, and the spouse has waived the right to be the
            Participant's Beneficiary,

            (2)   the Participant is legally separated or has been abandoned
            (within the meaning of local law) and the Participant has a court
            order to such effect (and there is no qualified domestic relations
            order as defined in Code Section 414(p),which provides otherwise),

            (3)   the Participant has no spouse, or

            (4)   the spouse cannot be located.

                  In such event, the designation of a Beneficiary shall be made
      on a form satisfactory to the Administrator. A Participant may at any time
      revoke a designation of a Beneficiary or change a Beneficiary by filing
      written (or in such other form as permitted by the IRS) notice of such
      revocation or change with the Administrator. However, the Participant's
      spouse must again consent in writing (or in such other form as permitted
      by the IRS) to any change in Beneficiary unless the original consent

                                       26
<PAGE>
      acknowledged that the spouse had the right to limit consent only to a
      specific Beneficiary and that the spouse voluntarily elected to relinquish
      such right.

            (e) A Participant may, at any time, designate a Beneficiary for
      death benefits, if any, payable under the Plan that are in excess of the
      Pre-Retirement Survivor Annuity without the waiver or consent of the
      Participant's spouse. In the event no valid designation of Beneficiary
      exists, or if the Beneficiary is not alive at the time of the
      Participant's death, the death benefit will be paid in the following order
      of priority, unless the Employer specifies a different order of priority
      in an addendum to the Adoption Agreement, to:

            (1)   The Participant's surviving spouse;

            (2)   The Participant's children, including adopted children, per
                  stirpes

            (3)   The Participant's surviving parents, in equal shares; or

            (4)   The Participant's estate.

      If the Beneficiary does not predecease the Participant, but dies prior to
      distribution of the death benefit, the death will be paid to the
      Beneficiary's estate.

            (f) If the Plan provides an insured death benefit and a Participant
      dies before any insurance coverage to which the Participant is entitled
      under the Plan is effected, the death benefit from such insurance coverage
      shall be limited to the standard rated premium which was or should have
      been used for such purpose.

            (g) In the event of any conflict between the terms of this Plan and
      the terms of any Contract issued hereunder, the Plan provisions shall
      control.

6.3   DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

            In the event of a Participant's Total and Permanent Disability prior
to the Participant's Retirement Date or other termination of employment, all
amounts credited to such Participant's Combined Account shall, unless elected
otherwise in the Adoption Agreement, become fully Vested. In the event of a
Participant's Total and Permanent Disability, the Administrator, in accordance
with the provisions of Sections 6.5 and 6.7, shall direct the distribution to
such Participant of all Vested amounts credited to such Participant's Combined
Account.

6.4   DETERMINATION OF BENEFITS UPON TERMINATION

            (a)   If a Participant's employment with the Employer is terminated
      for any reason other than death, Total and Permanent Disability, or
      retirement, then such Participant shall be entitled to such benefits as
      are provided hereinafter pursuant to this Section.

                  Distribution of the funds due to a Terminated Participant
      shall be made on the occurrence of an event which would result in the
      distribution had the Terminated Participant remained in the employ of the
      Employer (upon the Participant's death, Total and Permanent Disability,
      Early or Normal Retirement). However, at the election of the Participant,
      the Administrator shall direct that the entire Vested portion of the
      Terminated Participant's Combined Account be payable to such Terminated
      Participant provided the conditions, if any, set forth in the Adoption
      Agreement have been satisfied. Any distribution under this paragraph shall
      be made in a manner which is consistent with and satisfies the provisions
      of Section 6.5, including but not limited to, all notice and consent
      requirements of Code Sections 411(a)(11) and 417 and the Treasury
      Regulations thereunder.

                  Regardless of whether distributions in kind are permitted, in
      the event that the amount of the Vested portion of the Terminated
      Participant's Combined Account equals or exceeds the fair market value of
      any insurance Contracts, the Trustee, when so directed by the
      Administrator and agreed to by the Terminated Participant, shall assign,
      transfer, and set over to such Terminated Participant all Contracts on
      such Terminated Participant's life in such form or with such endorsements,
      so that the settlement options and forms of payment are consistent with
      the provisions of Section 6.5. In the event that the Terminated
      Participant's Vested portion does not at least equal the fair market value
      of the Contracts, if any, the Terminated Participant may pay over to the
      Trustee the sum needed to make the distribution equal to the value of the
      Contracts being assigned or transferred, or the Trustee, pursuant to the
      Participant's election, may borrow the cash value of the Contracts from
      the Insurer so that the value of the Contracts is equal to the Vested
      portion of the Terminated Participant's Combined Account and then assign
      the Contracts to the Terminated Participant.

            Notwithstanding the above, unless otherwise elected in the Adoption
Agreement, if the value of a Terminated Participant's Vested benefit derived
from Employer and Employee contributions does not exceed $5,000 (or, $3,500 for
distributions made prior to the later of the first day of the first Plan Year
beginning on or after August 5, 1997, or the date specified in the Adoption
Agreement) the Administrator shall direct that the entire Vested benefit be paid
to such Participant in a single lump-sum without regard to the consent of the
Participant or the Participant's spouse. A Participant's Vested benefit shall
not include Qualified Voluntary Employee Contributions within the meaning of
Code Section 72(o)(5)(B) for Plan Years beginning prior to January 1, 1989.
Furthermore, the determination of whether the $5,000 (or, if applicable, $3,500)
threshold has been exceeded is generally based on the value of the Vested
benefit as of the Valuation Date preceding the date of the distribution.
However, if the lookback rule applies, the applicable threshold is deemed to be
exceeded if the Vested benefit exceeded the applicable threshold at the time of
any prior distribution. The lookback rule generally applies to all distributions
made prior to March 22, 1999. With respect to distributions made on or after
March 22, 1999, the lookback rule applies if

                                       27
<PAGE>
either (1) the provisions of Section 6.12 do not apply or (2) a Participant has
begun to receive distributions pursuant to an optional form of benefit under
which at least one scheduled periodic distribution has not yet been made, and if
the value of the Participant's benefit, determined at the time of the first
distribution under that optional form of benefit exceeded the applicable
threshold. However, the Plan does not fail to satisfy the requirements of this
paragraph if, prior to the adoption of this Prototype Plan, the lookback rule
was applied to all distributions. Notwithstanding the preceding, the lookback
rule will not apply to any distributions made on or after October 17, 2000, the
effective date of Treasury Regulations that repeal the lookback rule for
distributions that are not already exempt from such rules.

      (b) The Vested portion of any Participant's Account shall be a percentage
of such Participant's Account determined on the basis of the Participant's
number of Years of Service (or Periods of Service if the Elapsed Time Method is
elected) according to the vesting schedule specified in the Adoption Agreement.
However, a Participant's entire interest in the Plan shall be non-forfeitable
upon the Participant's Normal Retirement Age (if the Participant is employed by
the Employer on or after such date).

      (c) For any Top Heavy Plan Year, the minimum top heavy vesting schedule
elected by the Employer in the Adoption Agreement will automatically apply to
the Plan. If no top heavy vesting schedule is elected and the regular vesting
schedules) elected in the Adoption Agreement do not satisfy the minimum top
heavy vesting requirements under Code Section 416(b), a 6 year graded or, if
applicable, a 3 year cliff schedule (as provided under Code Section 416(b)) will
automatically apply to the Plan and shall be treated as a Plan amendment
pursuant to this Plan.. The minimum top heavy vesting schedule applies to all
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, no decrease in a Participant's Vested percentage shall occur in the
event the Plan's status as top heavy changes for any Plan Year. However, this
Section does not apply to the account balances of any Employee who does not have
an Hour of Service after the Plan has initially become top heavy and the Vested
percentage of such Employee's Participant's Account shall be determined without
regard to this Section 6.4(c).

            If in any subsequent Plan Year the Plan ceases to be a Top Heavy
Plan, then unless a specific Plan amendment is made to provide otherwise, the
Administrator will continue to use the vesting schedule in effect while the Plan
was a Top Heavy Plan.

      (d) Notwithstanding the vesting schedule above, upon the complete
discontinuance of the Employer's contributions to the Plan (if this is a profit
sharing plan) or upon any full or partial termination of the Plan, all amounts
then credited to the account of any affected Participant shall become 100%a
Vested and shall not thereafter be subject to Forfeiture.

      (e) If this is an amended or restated Plan, then notwithstanding the
vesting schedule specified in the Adoption Agreement, the Vested percentage of a
Participant's Account shall not be less than the Vested percentage attained as
of the later of the effective date or adoption date of this amendment and
restatement. The computation of a Participant's nonforfeitable percentage of
such Participant's interest in the Plan shall not be reduced as the result of
any direct or indirect amendment to this Article, or due to changes in the
Plan's status as a Top Heavy Plan.

      (f) If the Plan's vesting schedule is amended, or if the Plan is amended
in any way that directly or indirectly affects the computation of the
Participant's nonforfeitable percentage or if the Plan is deemed amended by an
automatic change to a top heavy vesting schedule, then each Participant with at
least three (3) Years of Service (or Periods of Service if the Elapsed Time
Method is elected) as of the expiration date of the election period may elect to
have such Participant's nonforfeitable percentage computed under the Plan
without regard to such amendment or change. IF A PARTICIPANT FAILS to make such
election, then such Participant shall be subject to the new vesting schedule.
The Participant's election period shall commence on the adoption date of the
amendment and shall end sixty (60) days after the latest of:

            (1)   the adoption date of the amendment,

            (2)   the effective date of the amendment, or

            (3)   the date the Participant receives written notice of the
                  amendment from the Employer or Administrator.

            (g) In determining Years of Service or Periods of Service for
      purposes of vesting under the Plan, Years of Service or Periods of Service
      shall be excluded as elected in the Adoption Agreement.

6.5   DISTRIBUTION OF BENEFITS

            (a)(1) Unless otherwise elected as provided below, a Participant who
      is married on the Annuity Starting Date and who does not die before the
      Annuity Starting Date shall receive the value of all Plan benefits in the
      form of a Joint and Survivor Annuity. The Joint and Survivor Annuity is an
      annuity that commences immediately and shall be equal in value to a single
      life annuity. Such joint and survivor benefits following the Participant's
      death shall continue to the spouse during the spouse's lifetime at a rate
      equal to fifty percent (50%) of the rate at which such benefits were
      payable to the Participant. This Joint and Survivor Annuity shall be
      considered the designated qualified Joint and Survivor Annuity and the
      automatic form of payment for the purposes of this Plan. However, the
      Participant may, without spousal consent, elect to receive a smaller
      annuity benefit with continuation of payments to the spouse at a rate of
      seventy-five percent (75%) or one hundred percent (100%) of the rate
      payable to a Participant during the Participant's lifetime, which
      alternative Joint and Survivor Annuities shall be equal in value to the
      automatic Joint and 50% Survivor Annuity. An unmarried Participant shall
      receive the value of such Participant's benefit in the form of a life
      annuity. Such unmarried Participant, however, may elect to waive the life
      annuity. The election must comply with the provisions of this Section as
      if it were an election to waive the Joint and Survivor Annuity by a
      married Participant, but without fulfilling the spousal consent
      requirement. The Participant may elect to have any annuity provided for in
      this Section distributed upon the attainment of the earliest retirement
      age under the Plan. The "earliest retirement age" is the earliest date on
      which, under the Plan, the Participant could elect to receive retirement
      benefits.

                                       28
<PAGE>
      (2)   Any election to waive the Joint and Survivor Annuity must be made by
      the Participant in writing (or in such other form as pernutted by the IRS)
      during the election period and be consented to in writing (or in such
      other form as permitted by the IRS) by the Participant's spouse. If the
      spouse is legally incompetent to give consent, the spouse's legal
      guardian, even if such guardian is the Participant, may give consent. Such
      election shall designate a Beneficiary (or a form of benefits) that may
      not be changed without spousal consent (unless the consent of the spouse
      expressly permits designations by the Participant without the requirement
      of further consent by the spouse). Such spouse's consent shall be
      irrevocable and must acknowledge the effect of such election and be
      witnessed by a Plan representative or a notary public. Such consent shall
      not be required if it is established to the satisfaction of the
      Administrator that the required consent cannot be obtained because there
      is no spouse, the spouse cannot be located, or other circumstances that
      may be prescribed by Treasury Regulations. The election made by the
      Participant and consented to by such Participant's spouse may be revoked
      by the Participant in writing (or in such other form as permitted by the
      IRS) without the consent of the spouse at any time during the election
      period. A revocation of a prior election shall cause the Participant's
      benefits to be distributed as a Joint and Survivor Annuity. The number of
      revocations shall not be limited. Any new election must comply with the
      requirements of this paragraph. A former spouse's waiver shall not be
      binding on a new spouse.

      (3)   The election period to waive the Joint and Survivor Annuity shall be
      the ninety (90) day period ending on the Annuity Starting Date.

      (4)   For purposes of this Section, spouse or surviving spouse means 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)

      (5)   With regard to the election, except as otherwise provided herein,
      the Administrator shall provide to the Participant no less than thirty
      (30) days and no more than ninety (90) days before the Annuity Starting
      Date a written (or such other form as permitted by the IRS) explanation
      of:

            (i) the terms and conditions of the Joint and Survivor Annuity,

            (ii) the Participant's right to make and the effect of an election
            to waive the Joint and Survivor Annuity,

            (iii) the right of the Participant's spouse to consent to any
            election to waive the Joint and Survivor Annuity, and

            (iv) the right of the Participant to revoke such election, and the
            effect of such revocation.

      (6)   Notwithstanding the above, with respect to distributions made on or
      after December 31, 1996, if the Participant elects (with spousal consent
      if applicable) to waive the requirement that the explanation be provided
      at least thirty (30) days before the Annuity Starting Date, the election
      period shall be extended to the thirtieth (30th) day after the date on
      which such explanation is provided to the Participant, unless the thirty
      (30) day period is waived pursuant to the following provisions.

            Any distribution provided for in this Section made on or after
      December 31, 1996, may commence less than thirty (30) days after the
      notice required by Code Section 417(a)(3) is given provided the following
      requirements are satisfied:

      (i) the Administrator clearly informs the Participant that the Participant
      has a right to a period of thirty (30) days after receiving the notice to
      consider whether to waive the Joint and Survivor Annuity and to elect
      (with spousal consent) a form of distribution other than a Joint and
      Survivor Annuity;

      (ii) the Participant is permitted to revoke any affirmative distribution
      election at least until the Annuity Starting Date or, if later, at any
      time prior to the expiration of the seven (7) day period that begins the
      day after the explanation of the Joint and Survivor Annuity is provided to
      the Participant;

      (iii) the Annuity Starting Date is after the time that the explanation of
      the Joint and Survivor Annuity is provided to the Participant. However,
      the Annuity Starting Date may be before the date that any affirmative
      distribution election is made by the Participant and before the date that
      the distribution is permitted to commence under (iv) below; and

      (iv) distribution in accordance with the affirmative election does not
      commence before the expiration of the seven (7) day period that begins the
      day after the explanation of the Joint and Survivor Annuity is provided to
      the Participant.

      (b)   In the event a married Participant duly elects pursuant to paragraph
(a)(2) above not to receive the benefit in the form of a Joint and Survivor
Annuity, or if such Participant is not married, in the form of a life annuity,
the Administrator, pursuant to the election of the Participant, shall direct the
distribution to a Participant or Beneficiary any amount to which the Participant
or Beneficiary is entitled under the Plan in one or more of the following
methods which are permitted pursuant to the Adoption Agreement:

      (1)   One lump-sum payment in cash or in property;

      (2)   Partial withdrawals;

                                       29
<PAGE>
      (3)   Payments over a period certain in monthly, quarterly, semiannual, or
      annual cash installments. In order to provide such installment payments,
      the Administrator may (A) segregate the aggregate amount thereof in a
      separate, federally insured savings account, certificate of deposit in a
      bank or savings and loan association, money market certificate or other
      liquid short-term security or (B) purchase a nontransferable annuity
      contract for a term certain (with no life contingencies) providing for
      such payment. The period over which such payment is to be made shall not
      extend beyond the Participant's life expectancy (or the life expectancy of
      the Participant and the Participant's designated Beneficiary);

      (4)   Purchase of or providing an annuity. However, such annuity may not
      be in any form that will provide for payments over a period extending
      beyond either the life of the Participant (or the lives of the Participant
      and the Participant's designated Beneficiary) or the life expectancy of
      the Participant (or the life expectancy of the Participant and the
      Participant's designated Beneficiary).

      (c)   The present value of a Participant's Joint and Survivor Annuity
derived from Employer and Employee contributions may not be paid without the
Participant's written (or in such other form as permitted by the IRS) consent if
the value exceeds, or has ever exceeded at the time of any prior distribution,
$5,000 (or $3,500, for distributions made prior to the later of the first day of
the first Plan Year beginning after August 5, 1997, or the date specified in the
Adoption Agreement) and if the account balance is not immediately distributable.
Further, the spouse of a Participant must consent in writing (or in such other
form as permitted by the IRS) to any immediate distribution. If the value of the
Participant's benefit derived from Employer and Employee contributions does not
exceed, and has never exceeded at the time of any prior distribution, $5,000 (or
$3,500, for distributions made prior to the later of the first day of the first
Plan Year beginning after August 5, 1997, or the date specified in the Adoption
Agreement) the Administrator will distribute such benefit in a lump-sum without
such Participant's consent. No distribution may be made under the preceding
sentence after the Annuity Starting Date unless the Participant and the
Participant's spouse consent in writing (or in such other form as permitted by
the IRS) to such distribution. Any consent required under this paragraph must be
obtained not more than ninety (90) days before commencement of the distribution
and shall be made in a manner consistent with Section 6.5(a)(2). Notwithstanding
the preceding, the lookback rule (which provides that if the present value at
the time of a distribution exceeds the applicable dollar threshold, then the
present value at any subsequent time is deemed to exceed the threshold) will not
apply to any distributions made after October 16, 2000, the effective date of
Treasury Regulations that repeal such rule.

      (d)   If the value of a Participant's vested benefit:

      (1)   for Plan Years beginning before the later of August 6, 1997 or the
      date specified in the Adoption Agreement, exceeds $3,500 (or exceeded
      $3,500 at the time of any prior distribution),

      (2)   for Plan Years beginning after the later of August 5, 1997 or the
      date specified in the Adoption Agreement, and for a distribution made
      prior to March 22, 1999, exceeds $5,000 (or exceeded $5,000 at the time of
      any prior distribution),

      (3)   and for Plan Years beginning after the later of August 5, 1997 or
      the date specified in the Adoption Agreement and for a distribution made
      after March 21, 1999, that either exceeds $5,000 or is a remaining payment
      under a selected optional form of payment that exceeded $5,000 at the time
      the selected payment began, and the account balance is immediately
      distributable, the Participant and the Participant's spouse (or where
      either the Participant or the spouse has died, the survivor) must consent
      to any distribution of such account balance.

      A benefit is "immediately distributable" if any part of the benefit could
      be distributed to the Participant (or surviving spouse) before the
      Participant attains (or would have attained if not deceased) the later of
      the Participant's Normal Retirement Age or age 62. With regard to this
      required consent:

            (1) No consent shall be valid unless the Participant has received a
            general description of the material features and an explanation of
            the relative values of the optional forms of benefit available under
            the Plan that would satisfy the notice requirements of Code Section
            417;

            (2) The Participant must be informed of the right to defer receipt
            of the distribution. If a Participant fails to consent, it shall be
            deemed an election to defer the commencement of payment of any
            benefit. However, any election to defer the receipt of benefits
            shall not apply with respect to distributions that are required
            under Section 6.5(e);

            (3) Notice of the rights specified under this paragraph shall be
            provided no less than thirty (30) days and no more than ninety (90)
            days before the Annuity Starting Date;

            (4) Written (or such other form as permitted by the IRS) consent of
            the Participant to the distribution must not be made before the
            Participant receives the notice and must not be made more than
            ninety (90) days before the Annuity Starting Date; and

            (5) No consent shall be valid if a significant detriment is imposed
            under the Plan on any Participant who does not consent to the
            distribution.

            (e) Notwithstanding any provision in the Plan to the contrary, for
      Plan Years beginning after December 31, 1996, the distribution of a
      Participant's benefits, whether under the Plan or through the purchase of
      an annuity Contract, shall be made in accordance with the following
      requirements and shall otherwise comply with Code Section 401(a)(9) and
      the Treasury Regulations thereunder (including Treasury Regulation Section
      1.401(a)(9)-2), the provisions of which are incorporated herein by
      reference:

            (1) A Participant's benefits will be distributed or must begin to be
            distributed not later than the Participant's required beginning
            date. Alternatively, distributions to a Participant must begin no
            later than the Participant's required beginning date and must be
            made over the life of the Participant (or the lives of the
            Participant and the Participant's designated Beneficiary) or the
            life expectancy of the Participant (or the life expectancies of the
            Participant and the Participant's designated Beneficiary) in

                                       30
<PAGE>
            accordance with Treasury Regulations. However, if the distribution
            is to be in the form of a joint and survivor annuity or single life
            annuity, then distributions must begin no later than the required
            beginning date and must be made over the life of the Participant (or
            the lives of the Participant and the Participant's designated
            Beneficiary) in accordance with Treasury Regulations.

            (2) The "required beginning date" for a Participant who is a five
            percent (5%) owner with respect to the Plan Year ending in the
            calendar year in which such Participant attains age 70 1/2 means,
            unless the Employer has elected to continue the pre-SBJPA (Small
            Business Job Protection Act of 1996) rules in the Adoption
            Agreement, April 1st of the calendar year following the calendar
            year in which the Participant attains age 70 1/2.. Once
            distributions have begun to a five percent (5%) owner under this
            subsection, they must continue to be distributed, even if the
            Participant ceases to be a five percent (5%) owner in a subsequent
            year.

            (3) The "required beginning date" for a Participant other than a
            five percent (5%) owner means, unless the Employer has elected to
            continue the pre-SBJPA rules in the Adoption Agreement, April 1st of
            the calendar year following the later of the calendar year in which
            the Participant attains age 70 1/2 or the calendar year in which the
            Participant retires.

            (4) If the election is made to continue the pre-SBJPA rules, then
            except as provided below, the "required beginning date" is April 1st
            of the calendar year following the calendar year in which a
            Participant attains age 70 1/2.

                  (i) However, the required beginning date for a Participant who
            had attained age 70 1/2before January 1, 1988, and was not a five
            percent (5%) owner (within the meaning of Code Section 416) at any
            time during the plan year ending with or within the calendar year in
            which the Participant attained age 66 1/2 or any subsequent Plan
            Year, is April 1st of the calendar year following the calendar in
            which the Participant retires.

            (ii) Notwithstanding (i) above, the required beginning date for a
            Participant who was a five percent (5%) owner (within the meaning of
            Code Section 416) at any time during the five (5) Plan Year period
            ending in the calendar year in which the Participant attained age 70
            1/2 is April 1st of the calendar year in which the Participant
            attained age 70 1/2. In the case of a Participant who became a five
            percent (5%) owner during any Plan Year after the calendar year in
            which the Participant attained age 70 1/2 the required beginning
            date is April 1st of the calendar year following the calendar year
            in which such subsequent Plan Year ends.

      (5) If this is an amendment or restatement of a plan that contained the
      pre-SBJPA rules and an election is made to use the post-SBJPA rules, then
      the transition rules elected in the Adoption Agreement will apply.

      (6) Except as otherwise provided herein, five percent (5%) owner means,
      for purposes of this Section, a Participant who is a five percent (5%)
      owner as defined in Code Section 416 at any time during the Plan Year
      ending with or within the calendar year in which such owner attains age 70
      1/2.

      (7) Distributions to a Participant and such Participant's Beneficiaries
      will only be made in accordance with the incidental death benefit
      requirements of Code Section 401(a)(9)(G) and the Treasury Regulations
      thereunder.

      (f) For purposes of this Section, the life expectancy of a Participant
and/or a Participant's spouse (other than in the case of a life annuity) shall
or shall not be redetermined annually as elected in the Adoption Agreement and
in accordance with Regulations Treasury Regulations. If the Participant or the
Participant's spouse may elect, pursuant to the Adoption Agreement, to have life
expectancies recalculated, then the election, once made shall be irrevocable. If
no election is made by the time distributions must commence, then the life
expectancy of the Participant and the Participant's spouse shall not be subject
to recalculation. Life expectancy and joint and last survivor life expectancy
shall be computed using the return multiples in Tables V and VI of Treasury
Regulation Section 1.72-9.

      (g) All annuity Contracts under this Plan shall be non-transferable when
distributed. Furthermore, the terms of any annuity Contract purchased and
distributed to a Participant or spouse shall comply with all of the requirements
of this Plan.

      (h) Subject to the spouse's right of consent afforded under the Plan, the
restrictions imposed by this Section shall not apply if a Participant has, prior
to January 1, 1984, made a written designation to have retirement benefits paid
in an alternative method acceptable under Code Section 401(a) as in effect prior
to the enactment of the Tax Equity and Fiscal Responsibility Act of 1982
("TEFRA").

      (i) If a distribution is made to a Participant who has not severed
employment and who is not fully Vested in the Participant's Account and the
Participant may increase the Vested percentage in such account, then, at any
relevant time the Participant's Vested portion of the account will be equal to
an amount ("X") determined by the formula:

                           X equals P (AB plus D) - D

For purposes of applying the formula: P is the Vested percentage at the relevant
time, AB is the account balance at the relevant time, and D is the amount of
distribution.

However, the Employer may attach an addendum to the Adoption Agreement to
provide that a separate account shall be established for the Participant's
interest in the Plan as of the time of the distribution, and at any relevant
time the Participant's Vested portion of the separate account will be equal to
an amount determined as follows: P (AB plus (R x D)) - (R x D) where R is the
ratio of the account balance at the relevant time. Any amendment to change the
formula in accordance with the preceding sentence shall not be considered an
amendment which causes this Plan to become an individually designed Plan.

                                       31
<PAGE>
      (j) Notwithstanding any provision of this Plan to the contrary, with
respect to distributions under the Plan made in calendar years beginning on or
after January 1, 2002 (or earlier as specified in the Adoption Agreement), the
Plan will apply the minimum distribution requirements of Section 401(a)(9) of
the Code in accordance with the Treasury Regulations under Code Section
401(a)(9) that were proposed in January 2001. This provision shall continue in
effect until the end of the last calendar year beginning before the effective
date of final Treasury Regulations under Code Section 401(a)(9) or such other
date specified in guidance published by the IRS.

6.6 DISTRIBUTION OF BENEFITS UPON DEATH

            (a)   Unless otherwise elected as provided below, a Vested
      Participant who dies before the Annuity Starting Date and who has a
      surviving spouse shall have the Pre-Retirement Survivor Annuity paid to
      the surviving spouse. The Participant's spouse may direct that payment of
      the Pre-Retirement Survivor Annuity commence within a reasonable period
      after the Participant's death. If the spouse does not so direct, payment
      of such benefit will commence at the time the Participant would have
      attained the later of Normal Retirement Age or age 62. However, the spouse
      may elect a later commencement date. Any distribution to the Participant's
      spouse shall be subject to the rules specified in Section 6.6(h).

            (b)   Any election to waive the Pre-Retirement Survivor Annuity
      before the Participant's death must be made by the Participant in writing
      (or in such other form as permitted by the IRS) during the election period
      and shall require the spouse's irrevocable consent in the same manner
      provided for in Section 6.5(a)(2). Further, the spouse's consent must
      acknowledge the specific nonspouse Beneficiary. Notwithstanding the
      foregoing, the nonspouse Beneficiary need not be acknowledged, provided
      the consent of the spouse acknowledges that the spouse has the right to
      limit consent only to a specific Beneficiary and that the spouse
      voluntarily elects to relinquish such right.

            (c)   The election period to waive the Pre-Retirement Survivor
      Annuity shall begin on the first day of the Plan Year in which the
      Participant attains age 35 and end on the date of the Participant's death.
      An earlier waiver (with spousal consent) may be made provided a written
      (or such other form as permitted by the IRS) explanation of the
      Pre-Retirement Survivor Annuity is given to the Participant and such
      waiver becomes invalid at the beginning of the Plan Year in which the
      Participant turns age 35. In the event a Participant separates from
      service prior to the beginning of the election period, the election period
      shall begin on the date of such separation from service.

            (d)   With regard to the election, the Administrator shall provide
      each Participant within the applicable election (degree) period, with
      respect to such Participant (and consistent with Treasury Regulations), a
      written (or such other form as permitted by the IRIS) explanation of the
      Pre-Retirement Survivor Annuity containing comparable information to that
      required pursuant to Section 6.5(a)(5). For the purposes of this
      paragraph, the term "applicable period" means, with respect to a
      Participant, whichever of the following periods ends last:

            (1)   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;

            (2)   A reasonable period after the individual becomes a
            Participant. For this purpose, in the case of an individual who
            becomes a Participant after age 32, the explanation must be provided
            by the end of the three-year period beginning with the first day of
            the first Plan Year for which the individual is a Participant;

            (3)   A reasonable period ending after the Plan no longer fully
            subsidizes the cost of the Pre-Retirement Survivor Annuity with
            respect to the Participant; or

            (4)   A reasonable period ending after Code Section 401(a)(I1)
            applies to the Participant.

      For purposes of applying this subsection, a reasonable period ending after
      the enumerated events described in (2), (3) and (4) is the end of the two
      (2) year period beginning one (1) year prior to the date the applicable
      event occurs, and ending one (1) 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 (2) year period
      beginning one (1) year prior to separation and ending one (1) year after
      separation. If such a Participant thereafter returns to employment with
      the Employer, the applicable period for such Participant shall be
      redetermined.

            (e)   The Pre-Retirement Survivor Annuity provided for in this
      Section shall apply only to Participants who are credited with an Hour of
      Service on or after August 23, 1984. Former Participants who are not
      credited with an Hour of Service on or after August 23, 1984, shall be
      provided with rights to the Pre-Retirement Survivor Annuity in accordance
      with Section 303(e)(2) of the Retirement Equity Act of 1984.

            (f)   If the value of the Pre-Retirement Survivor Annuity derived
      from Employer and Employee contributions does not exceed, and has never
      exceeded at the time of any prior distribution, $5,000 (or, $3,500 for
      distributions made prior to the later of the first day of the first Plan
      Year beginning after August 5, 1997, or the date specified in the Adoption
      Agreement) the Administrator shall direct the distribution of such amount
      to the Participant's spouse as soon as practicable. No distribution may be
      made under the preceding sentence after the Annuity Starting Date unless
      the spouse consents in writing (or in such other form as permitted by the
      IRS). If the value exceeds, or has ever exceeded at the time of any prior
      distribution, $5,000 (or, if applicable, $3,500), an immediate
      distribution of the entire amount may be made to the surviving spouse,
      provided such surviving spouse consents in writing (or in such other form
      as permitted by the IRS) to such distribution. Any consent required under
      this paragraph must be obtained not more than ninety (90) days before
      commencement of the distribution and shall be made in a manner consistent
      with Section 6.5(a)(2). Notwithstanding the preceding, the lookback rule
      (which provides that if the present value at the time of a distribution
      exceeds the applicable dollar threshold, then the present value at any
      subsequent time is deemed to exceed the threshold) will not apply to any
      distributions made after October 16, 2000, the effective date of Treasury
      Regulations that repeal such rule.

                                       32
<PAGE>
      (g)   Death benefits may be paid to a Participant's Beneficiary in one of
the following optional forms of benefits subject to the rules specified in
Section 6.6(h) and the elections made in the Adoption Agreement. Such optional
forms of distributions may be elected by the Participant in the event there is
an election to waive the Pre-Retirement Survivor Annuity, and for any death
benefits in excess of the Pre-Retirement Survivor Annuity. However, if no
optional form of distribution was elected by the Participant prior to death,
then the Participant's Beneficiary may elect the form of distribution.

      (1)   One lump-sum payment in cash or in property.

      (2)   Partial withdrawals.

      (3)   Payment in monthly, quarterly, semi-annual, or annual cash
      installments over a period to be determined by the Participant or the
      Participant's Beneficiary. In order to provide such installment payments,
      the Administrator may (A) segregate the aggregate amount thereof in a
      separate, federally insured savings account, certificate of deposit in a
      bank or savings and loan association, money market certificate or other
      liquid short-term security or (B) purchase a nontransferable annuity
      contract for a term certain (with no life contingencies) providing for
      such payment. After periodic installments commence, the Beneficiary shall
      have the right to reduce the period over which such periodic installments
      shall be made, and the cash amount of such periodic installments shall be
      adjusted accordingly.

      (4)   In the form of an annuity over the life expectancy of the
      Beneficiary.

      (5)   If death benefits in excess of the Pre-Retirement Survivor Annuity
      are to be paid to the surviving spouse, such benefits may be paid pursuant
      to (1), (2) or (3) above, or used to purchase an annuity so as to increase
      the payments made pursuant to the Pre-Retirement Survivor Annuity.

      (h)   Notwithstanding any provision in the Plan to the contrary,
distributions upon the death of a Participant shall be made in accordance with
the following requirements and shall otherwise comply with Code Section
401(a)(9) and the Treasury Regulations thereunder.

      (1) If it is determined, pursuant to Treasury Regulations, that the
      distribution of a Participant's interest has begun and the Participant
      dies before the entire interest has been distributed, the remaining
      portion of such interest shall be distributed at least as rapidly as under
      the method of distribution elected pursuant to Section 6.5 as of the date
      of death.

      (2) If a Participant dies before receiving any distributions of the
      interest in the Plan or before distributions are deemed to have begun
      pursuant to Treasury Regulations, then the death benefit shall be
      distributed to the Participant's Beneficiaries in accordance with the
      following rules subject to the elections made in the Adoption Agreement
      and Subsections 6.6(h)(3) and 6.6(i) below:

            (i) The entire death benefit shall be distributed to the
            Participant's Beneficiaries by December 31st of the calendar year in
            which the fifth anniversary of the Participant's death occurs;

            (ii) The 5-year distribution requirement of (i) above shall not
            apply to any portion of the deceased Participant's interest which is
            payable to or for the benefit of a designated Beneficiary. In such
            event, such portion shall be distributed over the life of such
            designated Beneficiary (or over a period not extending beyond the
            life expectancy of such designated Beneficiary) provided such
            distribution begins not later than December 31st of the calendar
            year immediately following the calendar year in which the
            Participant died (or such later date as may be prescribed by
            Treasury Regulations);

            (iii) However, in the event the Participant's spouse (determined as
            of the date of the Participant's death) is the designated
            Beneficiary, the provisions of (ii), above shall apply except that
            the requirement that distributions commence within one year of the
            Participant's death shall not apply. In lieu thereof, distributions
            must commence on or before the later of: (1) December 31st of the
            calendar year immediately following the calendar year in which the
            Participant died; or (2) December 31st of the calendar year in which
            the Participant would have attained age 70 1/2. . If the surviving
            spouse dies before distributions to such spouse begin, then the
            5-year distribution requirement of this Section shall apply as if
            the spouse was the Participant.

      (3) Notwithstanding subparagraph (2) above, or any elections made in the
      Adoption Agreement, if a Participant's death benefits are to be paid in
      the form of a Pre-Retirement Survivor Annuity, then distributions to the
      Participant's surviving spouse must commence on or before the later of:
      (1) December 31st of the calendar year immediately following the calendar
      year in which the Participant died; or (2) December 31st of the calendar
      year in which the Participant would have attained age 70 1/2.

            (i) For purposes of Section 6.6(h)(2), the election by a designated
Beneficiary to be excepted from the 5-year distribution requirement must be made
no later than December 31st of the calendar year following the calendar year of
the Participant's death. Except, however, with respect to a designated
Beneficiary who is the Participant's surviving spouse, the election must be made
by the earlier of: (1) December 31st of the calendar year immediately following
the calendar year in which the Participant died or, if later, December 31st of
the calendar year in which the Participant would have attained age 70 1/2; or
(2) December 31st of the calendar year which contains the fifth anniversary of
the date of the Participant's death. An election by a designated Beneficiary
must be in writing (or in such other form as permitted by the IRS) and shall be
irrevocable as of the last day of the election period stated herein. In the
absence of an election by the Participant or a designated Beneficiary, the
5-year distribution requirement shall apply.

            (j) For purposes of this Section, the life expectancy of a
      Participant and a Participant's spouse (other than in the case of a life
      annuity) shall or shall not be redetermined annually as elected in the
      Adoption Agreement and in accordance with Regulations Treasury
      Regulations. If the Participant may elect, pursuant to the Adoption
      Agreement, to have life expectancies recalculated, then

                                       33
<PAGE>
      the election, once made shall be irrevocable. If no election is made by
      the time distributions must commence, then the life expectancy of the
      Participant and the Participant's spouse shall not be subject to
      recalculation. Life expectancy and joint and last survivor life expectancy
      shall be computed using the return multiples in Tables V and VI of
      Treasury Regulation Section 1.72-9.

            (k) For purposes of this Section, any amount paid to a child of the
      Participant will be treated as if it had been paid to the surviving spouse
      if the amount becomes payable to the surviving spouse when the child
      reaches the age of majority.

            (1) In the event that less than 100% of a Participant's interest in
      the Plan is distributed to such Participant's spouse, the portion of the
      distribution attributable to the Participant's Voluntary Contribution
      Account shall be in the same proportion that the Participant's Voluntary
      Contribution Account bears to the Participant's total interest in the
      Plan.

            (m) Subject to the spouse's right of consent afforded under the
      Plan, the restrictions imposed by this Section shall not apply if a
      Participant has, prior to January 1, 1984, made a written designation to
      have death benefits paid in an alternative method acceptable under Code
      Section 401 (a) as in effect prior to the enactment of TEFRA.

            (n) Notwithstanding any provision of this Plan to the contrary, with
      respect to distributions under the Plan made in calendar years beginning
      on or after January 1, 2002 (or earlier as specified in the Adoption
      Agreement), the Plan will apply the minimum distribution requirements of
      Section 401(a)(9) of the Code in accordance with the Treasury Regulations
      under Code Section 401(a)(9) that were proposed in January 2001. This
      provision shall continue in effect until the end of the last calendar year
      beginning before the effective date of final Treasury Regulations under
      Code Section 401(a)(9) or such other date specified in guidance published
      by the IRS.

6.7   TIME OF DISTRIBUTION

            Except as limited by Sections 6.5 and 6.6, whenever a distribution
is to be made, or a series of payments are to commence, the distribution or
series of payments may be made or begun on such date or as soon thereafter as is
practicable. However, unless a Former Participant elects in writing to defer the
receipt of benefits (such election may not result in a death benefit that is
more than incidental), the payment of benefits shall begin not later than the
sixtieth (60th) day after the close of the Plan Year in which the latest of the
following events occurs: (a) the date on which the Participant attains the
earlier of age 65 or the Normal Retirement Age specified herein; (b) the tenth
(10th) anniversary of the year in which the Participant commenced participation
in the Plan; or (c) the date the Participant terminates service with the
Employer.

            Notwithstanding the foregoing, the failure of a Participant and, if
applicable, the Participant's spouse, to consent to a distribution that is
immediately distributable (within the meaning of Section 6.5(d)), shall be
deemed to be an election to defer the commencement of payment of any benefit
sufficient to satisfy this Section.

6.8   DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

            In the event a distribution is to be made to a minor or incompetent
Beneficiary, then the Administrator may direct that such distribution be paid to
the legal guardian, or if none in the case of a minor Beneficiary, to a parent
of such Beneficiary or a responsible adult with whom the Beneficiary maintains
residence, or to the custodian for such Beneficiary under the Uniform Gift to
Minors Act or Gift to Minors Act, if such is permitted by the laws of the state
in which said Beneficiary resides. Such a payment to the legal guardian,
custodian or parent of a minor or incompetent Beneficiary shall fully discharge
the Trustee, Employer, and Plan from further liability on account thereof.

6.9   LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

            In the event that all, or any portion, of the distribution payable
to a Participant or Beneficiary hereunder shall, at the later of the
Participant's attainment of age 62 or Normal Retirement Age, remain unpaid
solely by reason of the inability of the Administrator, after sending a
registered letter, return receipt requested, to the last known address, and
after further diligent effort, to ascertain the whereabouts of such Participant
or Beneficiary, the amount so distributable shall be treated as a Forfeiture
pursuant to the Plan. Notwithstanding the foregoing, if the value of a
Participant's Vested benefit derived from Employer and Employee contributions
does not exceed $5,000, then the amount distributable shall be treated as a
Forfeiture at the time it is determined that the whereabouts of the Participant
or the Participant's Beneficiary can not be ascertained. In the event a
Participant or Beneficiary is located subsequent to the Forfeiture, such benefit
shall be restored, first from Forfeitures, if any, and then from an additional
Employer contribution, if necessary. However, regardless of the preceding, a
benefit that is lost by reason of escheat under applicable state law is not
treated as a Forfeiture for purposes of this Section nor as an impermissible
forfeiture under the Code.

6.10  IN-SERVICE DISTRIBUTION

            If elected in the Adoption Agreement, at such time as the conditions
set forth in the Adoption Agreement have been satisfied, then the Administrator,
at the election of a Participant who has not severed employment with the
Employer, shall direct the distribution of up to the entire Vested amount then
credited to the accounts as elected in the Adoption Agreement maintained on
behalf of such Participant. In the event that the Administrator makes such a
distribution, the Participant shall continue to be eligible to participate in
the Plan on the same basis as any other Employee. Any distribution made pursuant
to this Section shall be made in a manner consistent with Section 6.5,
including, but not limited to, all notice and consent requirements of Code
Sections 411(a)(11) and 417 and the Treasury Regulations thereunder.

6.11  ADVANCE DISTRIBUTION FOR HARDSHIP

            (a) For profit sharing plans and 401(k) profit sharing plans (except
      to the extent Section 12.9 applies), if elected in the Adoption Agreement,
      the Administrator, at the election of the Participant, shall direct the
      distribution to any Participant in any one

                                       34
<PAGE>
      Plan Year up to the lesser of 100% of the Vested interest of the
      Participant's Combined Account valued as of the last Valuation Date or the
      amount necessary to satisfy the immediate and heavy financial need of the
      Participant. Any distribution made pursuant to this Section shall be
      deemed to be made as of the first day of the Plan Year or, if later, the
      Valuation Date immediately preceding the date of distribution, and the
      account from which the distribution is made shall be reduced accordingly.
      Withdrawal under this Section shall be authorized only if the distribution
      is for an immediate and heavy financial need. The Administrator will
      determine whether there is an immediate and heavy financial need based on
      the facts and circumstances. An immediate and heavy financial need
      includes, but is not limited to, a distribution for one of the following:

            (1)   Medical expenses described in Code Section 213(d) incurred by
            the Participant, the Participant's spouse, or any of the
            Participant's dependents (as defined in Code Section 152) or
            necessary for these persons to obtain medical care as described in
            Code Section 213(d);

            (2)   Costs directly related to the purchase (excluding mortgage
            payments) of a principal residence for the Participant;

            (3)   Funeral expenses for a member of the Participant's family;

            (4)   Payment of tuition, related educational fees, and room and
            board expenses, for the next twelve (12) months of post-secondary
            education for the Participant, the Participant's spouse, children,
            or dependents (as defined in Code Section 152); or

            (5)   Payments necessary to prevent the eviction of the Participant
            from the Participant's principal residence or foreclosure on the
            mortgage on that residence.

            (b)   If elected in the Adoption Agreement, no distribution shall be
      made pursuant to this Section from the Participant's Account until such
      Account has become fully Vested.

            (c)   Any distribution made pursuant to this Section shall be made
      in a manner which is consistent with and satisfies the provisions of
      Section 6.5, including, but not limited to, all notice and consent
      requirements of Code Sections 411(a)(11) and 417 and the Treasury
      Regulations thereunder.

6.12  SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS

            (a)   The, provisions of this Section apply, if elected in the
            Adoption Agreement, to a Participant in a profit sharing or 401(k)
            profit sharing plan. However, regardless of the preceding and any
            election in the Adoption Agreement, this Section shall not apply to
            any Participant if it is determined that this Plan is a direct or
            indirect transferee of assets (other than through a direct rollover)
            of a defined benefit plan or money purchase plan (including a target
            benefit plan). Furthermore, if any election is made to use the
            provisions of this Section and this Plan is a direct or indirect
            transferee of assets (other than through a direct rollover) from a
            stock bonus or profit sharing plan which would otherwise provide for
            a life annuity form of payment to the Participant, then the
            provisions of subsection (c) below will apply.

            (b)   If an election is made to not offer a life annuity form of
            distribution, a Participant shall be prohibited from electing
            benefits in the form of a life annuity and the Joint and Survivor
            Annuity provisions of Section 6.5 shall not apply.

            (c)   If an election is made to offer annuities as a form of
            distribution but not as the normal form of distribution, then the
            Joint and Survivor Annuity provisions of Section 6.5 shall not apply
            if a Participant does not elect an annuity form of distribution.
            Furthermore, subsection (e) shall not apply if a Participant elects
            an annuity form of distribution.

            (d)   Upon the death of a Participant, the Participant's entire
      Vested account balances will be paid to the Participant's surviving
      spouse, or, if there is no surviving spouse or the surviving spouse has
      consented to waive the benefit, in accordance with Section 6.6, to the
      Participant's designated Beneficiary.

            (e)   Except to the extent otherwise provided in this Section, the
      provisions of Sections 6.2, 6.5 and 6.6 regarding spousal consent shall be
      inoperative with respect to this Plan.

            (f)   If a distribution is one to which Code Sections 401(a)(11) and
      417 do not apply, such distribution may commence less than thirty (30)
      days after the notice required under Treasury Regulation Section 1.411
      (a)-11 (c) is given, provided that:

            (1)   the Plan Administrator clearly informs the Participant that
            the Participant has a right to a period of at least thirty (30) days
            after 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.

6.13  QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

            All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
alternate payee under a qualified domestic relations order. Furthermore, a
distribution to an alternate payee shall be permitted if such distribution is
authorized by a qualified domestic relations order, even if the affected
Participant has not reached the earliest retirement age under

                                       35
<PAGE>
the Plan. For the purposes of this Section, "alternate payee," "qualified
domestic relations order" and "earliest retirement age" shall have the meanings
set forth under Code Section 414(p).

6.14  DIRECT ROLLOVERS

            (a)   Notwithstanding any provision of the Plan to the contrary that
      would otherwise limit a distributee's election under this Section, a
      distributee may elect, at the time and in the manner prescribed by the
      Administrator, to have any portion of an eligible rollover distribution
      paid directly to an eligible retirement plan specified by the distributee
      in a direct rollover.

            (b)   For purposes of this Section, the following definitions shall
      apply:

            (1) An "eligible rollover distribution" means any distribution
            described in Code Section 402(c)(4) and generally includes any
            distribution of all or any portion of the balance to the credit of
            the distributee, except that an eligible rollover distribution does
            not include: any distribution that is one of a series of
            substantially equal periodic payments (not less frequently than
            annually) made for the life (or life expectancy) of the distributee
            or the joint lives (or joint life expectancies) of the distributee
            and the distributee's designated beneficiary, or for a specified
            period of ten (10) years or more; any distribution to the extent
            such distribution is required under Code Section 401(a)(9); the
            portion of any other distribution(s) that is not includible in gross
            income (determined without regard to the exclusion for net
            unrealized appreciation with respect to employer securities); for
            distributions made after December 31, 1998, any hardship
            distribution described in Code Section 401(k)(2)(B)(i)(V); and any
            other distribution reasonably expected to total less than $200
            during a year.

            (2) An "eligible retirement plan" is an individual retirement
            account described in Code Section 408(a), an individual retirement
            annuity described in Code Section 408(b), an annuity plan described
            in Code Section 403(a), or a qualified plan described in Code
            Section 401(a), that accepts the distributee's eligible rollover
            distribution. However, in the case of an eligible rollover
            distribution to the surviving spouse, an eligible retirement plan is
            an individual retirement account or individual retirement annuity.

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

            (4) A "direct rollover" is a payment by the Plan to the eligible
            retirement plan specified by the distributee.

6.15  TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN

            (a) This Section shall be effective as of the following date:

            (1)   for Plans not entitled to extended reliance as described in
            Revenue Ruling 94-76, the first day of the first Plan Year beginning
            on or after December 12, 1994, or if later, 90 days after December
            12, 1994; or

            (2)   for Plans entitled to extended reliance as described in
            Revenue Ruling 94-76, as of the first day of the first Plan Year
            following the Plan Year in which the extended reliance period
            applicable to the Plan ends. However, in the event of a transfer of
            assets to the Plan from a money purchase plan that occurs after the
            date of the most recent determination letter, the effective date of
            the amendment shall be the date immediately preceding the date of
            such transfer of assets.

            (b) Notwithstanding any provision of this Plan to the contrary, to
      the extent that any optional form of benefit under this Plan permits a
      distribution prior to the Employee's retirement, death, disability, or
      severance from employment, and prior to Plan termination, the optional
      form of benefit is not available with respect to benefits attributable to
      assets (including the post-transfer earnings thereon) and liabilities that
      are transferred, within the meaning of Code Section 414(1), to this Plan
      from a money purchase pension plan qualified under Code Section 401 (a)
      (other than any portion of those assets and liabilities attributable to
      after-tax voluntary Employee contributions or to a direct or indirect
      rollover contribution).

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1 BASIC RESPONSIBILITIES OF THE TRUSTEE

                  (a) The provisions of this Article, other than Section 7.6
      shall not apply to this Plan if a separate trust agreement is being used
      as specified in the Adoption Agreement.

                  (b) The Trustee is accountable to the Employer for the funds
      contributed to the Trust Fund by the Employer, but the Trustee does not
      have any duty to see that the contributions received comply with the
      provisions of the Plan. The Trustee is not obligated to collect any
      contributions from the Employer, nor is it under a duty to see that funds
      deposited with it are deposited in accordance with the provisions of the
      Plan.

                  (c) The Trustee will credit and distribute the Trust Fund as
      directed by the Administrator. The Trustee shall not be responsible in any
      way to determine whether any payee or distributee is entitled to any
      payment or whether the distribution

                                       36
<PAGE>
      is proper or within the terms of the Plan, or as to the manner of making
      any payment or distribution. The Trustee is accountable only to the
      Administrator for any payment or distribution made by it in good faith on
      the order or direction of the Administrator.

                  (d) The Trustee shall have no liability with respect to the
      investment of assets when directed by a Participant (pursuant to the
      Participant Direction Procedures if the Plan permits Participant directed
      investments), the Employer, Administrator or an Investment Manager or
      other agent appointed by the Employer with respect to the investment of
      any or all Plan assets, but shall be responsible only to execute such
      investment instructions as so directed.

                  (1) The Trustee shall be entitled to rely fully on the written
      (or other form acceptable to the Administrator and the Trustee, including
      but not limited to voice recorded and electronically mailed) instructions
      of a Participant (pursuant to the Participant Direction Procedures), the
      Employer, or any Fiduciary or nonfiduciary agent of the Employer, in the
      discharge of such duties, and shall not be liable for any loss or other
      liability, resulting from such direction (or lack of direction) of the
      investment of any part of the Plan assets.

                  (2) The Trustee may delegate the duty to execute such
      instructions to any nonfiduciary agent, which may be an affiliate of the
      Trustee or any Plan representative.

                  (3) The Trustee may refuse to comply with any direction from a
      Participant in the event the Trustee, in its sole and absolute discretion,
      deems such directions improper. The Trustee shall not be responsible or
      liable for any loss or expense, which may result from the Trustee's
      refusal or failure to comply with any directions from a Participant. In no
      event shall this provision be construed to impose any additional duty or
      obligation on the Trustee to determine the legality or propriety of any
      direction from a Participant.

                  (4) Any costs and expenses related to compliance with the
      Participant's directions shall be borne by the Participant's Directed
      Account, unless paid by the Employer.

                  (e) The Trustee will maintain records of receipts and
      disbursements and furnish to the Employer and/or Administrator for each
      Plan Year a written annual report pursuant to Section 7.9.

                  (f) The Trustee may employ a bank or trust company pursuant to
      the terms of its usual and customary bank agency agreement, under which
      the duties of such bank or trust company shall be of a custodial, clerical
      or record-keeping nature.

                  (g) No amendment to the Plan shall place any greater burden on
      the Trustee without its written consent.

                  (h) The Trustee shall not be liable for interest on any cash
      or cash balances maintained in the Trust Fund.

                  (i) The Trustee may consult with legal counsel concerning any
      questions which may arise with reference to its rights and duties under
      the Plan, and the opinion of such counsel shall be full and complete
      protection in respect of any action taken or omitted by the Trustee
      hereunder in good faith and in accordance with the opinion of such
      counsel.

                  (j) Any notice from the Trustee provided for in this Agreement
      shall be effective if sent by first-class mail to the recipient's last
      address on the Trustee's records.

                  (k) The Trustee may rely upon and shall be protected in acting
      upon any communication from the person signing the Adoption Agreement or
      from any other persons authorized by the Employer or Administrator to give
      instructions concerning the Plan. The Trustee shall be entitled to rely
      conclusively upon, and shall be fully protected in any action or omitting
      to take an action in good faith in reliance upon, any instructions,
      notices, communications or instruments believed to-be genuine and properly
      communicated. Any such notification may be proved by original copy or
      reproduced copy thereof, including, without limitation, a photocopy, a
      facsimile transmission, an electronic image or any other electronic
      reproduction. For purposes of this Section, the Trustee may (but is not
      required to) give the same effect to a telephonic instructions, voice
      recording, or any instruction received through electronic commerce as it
      gives to a written instruction, and the Trustee's action in doing so shall
      be protected to the same extent as if such telephonic or electronic
      instructions were, in fact, a written instruction. Any such instruction
      may be proved by audio-recorded tape, electronic reproduction or other
      means acceptable to the Trustee, as the case may be. If the Trustee
      receives an instruction or other information that is, in the opinion of
      the Trustee, incomplete or not clear, the Trustee may request instructions
      or other information from the Administrator. Pending receipt of any such
      instructions or other information, the Trustee shall not be liable to
      anyone for any loss resulting from any delay, action or inaction on the
      part of the Trustee.

                  (1) Neither the Trustee nor the Employer shall knowingly cause
      the Plan to engage in any transaction prohibited by Section 406 or Section
      407(a) of the Act or Section 4975 of the Code, for which there is no
      general or specific exemption. If the Trustee is a Directed Trustee, the
      Employer or the Administrator represents and covenants that it shall be
      fully responsible for identifying all investments or other transactions
      that may constitute a prohibited transaction and any instructions or
      directions to the Directed Trustee under the terms of this Plan shall
      constitute a certification that such directions or instructions will not
      result in the Plan engaging in a prohibited transaction.

7.2   POWERS AND DUTIES OF DISCRETIONARY TRUSTEE

                  (a) This Section applies to and describes the authority of the
      Trustee, if the Employer, in the Adoption Agreement, designates the
      Trustee to administer the trust as a discretionary Trustee. If so
      designated, then the Trustee has the

                                       37
<PAGE>
      discretion and authority to invest, manage, and control the Plan assets
      except, however, with respect to those assets which are subject to the
      investment direction of a Participant (if Participant directed investments
      are permitted), or an Investment Manager, the Administrator, or other
      agent of the Employer if the Employer should appoint such manager, the
      Administrator or agent as to all or a portion of the assets of the Plan.
      The exercise of any investment discretion hereunder shall be consistent
      with the funding policy and method determined by the Employer. This
      Section also applies to, and describes the authority of, the Administrator
      (or another party to whom the Administrator has properly delegated its
      authority) to instruct and direct a Directed Trustee if the Employer, in
      the Adoption Agreement, designates a Directed Trustee. In that event, the
      term "Trustee" refers to the Administrator (or delegate) in its capacity
      to instruct or direct the Directed Trustee.

                  (b) The Trustee shall, except as otherwise provided in this
      Plan, invest and reinvest the Trust Fund to keep the Trust Fund invested
      without distinction between principal and income and in such securities or
      property, real or personal, wherever situated, as the Trustee shall deem
      advisable, including, but not limited to, stocks, common or preferred,
      open-end or closed-end mutual funds, bonds and other evidences of
      indebtedness or ownership, and real estate or any interest therein. The
      Trustee shall at all times in making investments of the Trust Fund
      consider, among other factors, the short and long-term financial needs of
      the Plan on the basis of information furnished by the Employer. In making
      such investments, the Trustee shall not be restricted to securities or
      other property of the character expressly authorized by the applicable law
      for trust investments; however, the Trustee shall give due regard to any
      limitations imposed by the Code or the Act so that at all times this Plan
      may qualify as a qualified Plan and Trust.

                  (c) The Trustee, in addition to all powers and authorities
      under common law, statutory authority, including the Act, and other
      provisions of this Plan, shall have the following powers and authorities
      to be exercised in the Trustee's sole discretion:

                  (1) To purchase, or subscribe for, any securities or other
      property and to retain the same. In conjunction with the purchase of
      securities, margin accounts may be opened and maintained;

                  (2) To sell, exchange, convey, transfer, grant options to
      purchase, or otherwise dispose of any securities or other property held by
      the Trustee, by private contract or at public auction. No person dealing
      with the Trustee shall be bound to see to the application of the purchase
      money or to inquire into the validity, expediency, or propriety of any
      such sale or other disposition, with or without advertisement;

                  (3) To vote upon any stocks, bonds, or other securities; to
      give general or special proxies or powers of attorney with or without
      power of substitution; to exercise any conversion privileges, subscription
      rights or other options, and to make any payments incidental thereto; to
      oppose, or to consent to, or otherwise participate in, corporate
      reorganizations or other changes affecting corporate securities, and to
      delegate discretionary powers, and to pay any assessments or charges in
      connection therewith; and generally to exercise any of the powers of an
      owner with respect to stocks, bonds, securities, or other property.
      However, the Trustee shall not vote proxies relating to securities for
      which it has not been assigned full investment management
      responsibilities. In those cases where another party has such investment
      authority or discretion, the Trustee will deliver all proxies to said
      party who will then have full responsibility for voting those proxies;

                  (4) To cause any securities or other property to be registered
      in the Trustee's own name, in the name of one or more of the Trustee's
      nominees, in a clearing corporation, in a depository, or in book entry
      form or in bearer form, or in one or more brokerage, accounts with
      securities held in the broker-dealer's street name, but the books and
      records of the Trustee shall at all times show that all such investments
      are part of the Trust Fund;

                  (5) To invest in a common, collective, or pooled trust fund
      (the provisions of which are incorporated herein by reference) maintained
      by any corporate Trustee hereunder pursuant to Revenue Ruling 81-100, all
      or such part of the Trust Fund as the Trustee may deem advisable, and such
      part or all of the Trust Fund so transferred shall be subject to all the
      terms and provisions of the common, collective, or pooled trust fund which
      contemplate the commingling for investment purposes of such trust assets
      with trust assets of other trusts. The Trustee may withdraw from such
      common, collective, or pooled trust fund all or such part of the Trust
      Fund as the Trustee may deem advisable;

                  (6) To borrow or raise money for the purposes of the Plan in
      such amount, and upon such terms and conditions, as the Trustee shall deem
      advisable; and for any sum so borrowed, to issue a promissory note as
      Trustee, and to secure the repayment thereof by pledging all, or any part,
      of the Trust Fund; and no person lending money to the Trustee shall be
      bound to see to the application of the money lent or to inquire into the
      validity, expediency, or propriety of any borrowing;

                  (7) To accept and retain for such time as it may deem
      advisable any securities or other property received or acquired by it as
      Trustee hereunder, whether or not such securities or other property would
      normally be purchased as investments hereunder;

                  (8) To make, execute, acknowledge, and deliver any and all
      documents of transfer and conveyance and any and all other instruments
      that may be necessary or appropriate to carry out the powers herein
      granted;

                  (9) To settle, compromise, or submit to arbitration any
      claims, debts, or damages due or owing to or from the Plan, to commence or
      defend suits or legal or administrative proceedings, and to represent the
      Plan in all suits and legal and administrative proceedings;

                  (10) To employ suitable agents and counsel and to pay their
      reasonable expenses and compensation, and such agents or counsel may or
      may not be agents or counsel for the Employer;

                                       38
<PAGE>
                  (11) To apply for and procure from the Insurer as an
      investment of the Trust Fund such annuity, or other Contracts (on the life
      of any Participant, or in the case of a Profit Sharing Plan, on the joint
      life of a Participant and any person in whom the Participant has an
      insurable interest) as the Administrator shall deem proper; to exercise,
      at any time or from time to time, whatever rights and privileges may be
      granted under such annuity, or other Contracts; to collect, receive, and
      settle for the proceeds of all such annuity, or other Contracts as and
      when entitled to do so under the provisions thereof;

                  (12) To invest funds of the Trust in time deposits or savings
      accounts bearing a reasonable rate of interest or in cash or cash balances
      without liability for interest thereon, including specific authority to
      invest in any type of deposit of the Trustee (or of a financial
      institution related to a Trustee);

                  (13) To invest in Treasury Bills and other forms of United
      States government obligations;

                  (14) To sell, purchase and acquire put or call options if the
      options are traded on and purchased through a national securities exchange
      registered under the Securities Exchange Act of 1934, as amended, or, if
      the options are not traded on a national securities exchange, are
      guaranteed by a member firm of the New York Stock Exchange;

                  (15) To deposit monies in federally insured savings accounts
      or certificates of deposit in banks or savings and loan associations;

                  (16) To pool all or any of the Trust Fund, from time to time,
      with assets belonging to any other qualified employee pension benefit
      trust created by the Employer or any Affiliated Employer, and to commingle
      such assets and make joint or common investments and carry joint accounts
      on behalf of this Plan and such other trust or trusts, allocating
      undivided shares or interests in such investments or accounts or any
      pooled assets of the two or more trusts in accordance with their
      respective interests;

                  (17) Notwithstanding anything hereinabove to the contrary, the
      Trustee shall not, at any time after December 31, 1981, invest any portion
      of a Participant's Directed Account in collectibles within the meaning of
      Code Section 408(m);

                  (18) To distribute loan proceeds to Participants and
      Beneficiaries in accordance with Section 7.6 and to accept such
      documentation, notices, communications and validations (including
      signatures) in connection with such loans as the Trustee determines or as
      directed by the Administrator if the Trustee is a Directed Trustee; and

                  (19) To do all such acts and exercise all such rights and
      privileges, although not specifically mentioned herein, as the Trustee may
      deem necessary to carry out the purposes of the Plan.

7.3   DIRECTED TRUSTEE

                  (a) Notwithstanding any of the provisions of this Plan to the
      contrary, and to the extent permitted by applicable law, this Section 7.3
      shall apply in the event MFS Heritage Trust (or any successor appointed by
      the sponsoring organization of this Plan) or any other eligible entity is
      designated to serve as a Directed Trustee of this Plan. A Directed Trustee
      shall serve in accordance with this Section.

                  (b) The Administrator, which for purposes of this Section
      shall also mean a person who has been delegated the authority of
      Administrator in accordance with the terms of the Plan, shall direct the
      Directed Trustee in the performance of the duties and obligations of the
      Trustee set forth in the Plan, or as may exist under common law or
      statutory authority (including the Act), unless the Administrator has
      properly delegated its authority hereunder to another party other than the
      Directed Trustee in accordance with the terms of the Plan. The Employer
      represents that all directions given by it or the Administrator or any
      other person, whether to the Trustee or to any service agent, shall comply
      with the terms of the Plan, the Act and all other applicable law.

                  (c) Powers, rights and authority of a Trustee under the terms
      of the Plan or under common law or statutory authority (including the Act)
      shall vest in, and shall be exercised solely by, the Administrator by
      directing the Directed Trustee, or if the Plan Administrator has properly
      delegated its authority hereunder to another party other than the Directed
      Trustee in accordance with the terms of the Plan, by such other party
      directing the Trustee.

                  (d) The duties and obligations of a Directed Trustee shall be
      limited to holding title to Plan assets and performing such clerical,
      administrative, ministerial or recordkeeping duties as may be associated
      therewith or pursuant to instructions or directions from the Plan
      Administrator in the exercise of the Administrator's fiduciary authority
      hereunder (including Trustee direction authority pursuant to Section
      7.3(b) or Section 73(c). No amendment to the Plan shall place any other
      duties and obligations on the Trustee without its written consent. The
      Trustee may consult with legal counsel concerning questions that may arise
      with reference to its rights and duties under the Plan, and the opinion of
      such counsel shall be full and complete protection in respect of any
      action taken or omitted by the Trustee hereunder in good faith and in
      accordance with the opinion of such counsel.

                  (e) The Employer, Administrator and Trustee expressly
      acknowledge and agree that the Trustee is a directed trustee as described
      in Section 403(a) of the Act, that this Section shall constitute an
      allocation of fiduciary duties for purposes of Section 403(a) of the Act
      and that the Directed Trustee shall have no residual fiduciary obligations
      whatsoever with respect to Plan assets or Plan operations, no
      responsibility or obligation whatsoever to ascertain or to inquire with
      respect to the propriety of any action, of any Plan fiduciary, and in all
      respects shall have no obligation other than the Trustee function of
      holding title to Plan Assets and such administrative, clerical or
      ministerial duties as may be associated therewith or with the exercise of
      authority (including Trustee authority to direct or instruct the Trustee
      hereunder ) by the Administrator. The Employer, Administrator and Trustee
      intend that the provisions of this Section be construed and interpreted
      accordingly.

                                       39
<PAGE>
                  (f) A Directed Trustee shall be under no duty whatsoever to
question or otherwise ascertain the propriety or authority of any fiduciary
action, instructions or directions hereunder including, without limitation, any
instructions or directions received from the Employer, Administrator or
Participant.

                  (g) The performance by the Directed Trustee of any act or
exercise of any right or power of a Trustee as enumerated under the terms of the
Plan or as may exist under common law or statutory authority, including the Act,
shall be taken only as directed by the Employer, by the Administrator in its
fulfillment of its duties and obligations or the exercise of its powers and
rights hereunder or as directed by the Participants as to matters that may be
directed by Participants. The Trustee shall be under no duty to take any action
other than as herein specified with respect to the Trust Fund unless the
Administrator, Employer or Participant shall furnish the Trustee with
instructions in proper form and such instructions shall have been specifically
agreed to by the Trustee in writing; or to defend or engage in any suit with
respect to the Trust Fund unless the Trustee shall have first agreed in writing
to do so and shall have been fully indemnified to the satisfaction of the
Trustee. The Trustee shall be entitled to rely conclusively upon, and shall be
fully protected in taking any action or omitting to take an action in good faith
in reliance upon, any instructions, notices, communications or instruments
believed to be genuine and properly communicated. Any such notification may be
proved by original copy or reproduced copy thereof, including, without
limitation, a photocopy, a facsimile transmission, an electronic image or any
other electronic reproduction. For purposes of this Section, the Trustee may
(but is not required to) give the same effect to a telephonic instruction, voice
recording, or any instruction received through electronic commerce as it gives
to a written instruction, and the Trustee's action in doing so shall be
protected to the same extent as if such telephonic or electronic instructions
were, in fact, a written instruction. Any such instruction may be proved by
audio-recorded tape, electronic reproduction or other means acceptable to the
Trustee, as the case may be. If the Trustee receives instructions or other
information that are, in the opinion of the Trustee, incomplete or not clear,
the Trustee may request instructions or other information from the
Administrator. Pending receipt of any such instructions or other information,
the Trustee shall not be liable to anyone for any loss resulting from any delay,
action or inaction on the part of the Trustee.

                  (h) A reference to a Trustee in Sections 7.1, 7.3, 7.8, 7.9,
7.11, 7.12 and 7.13 shall include a Directed Trustee. A reference to a Trustee
in Sections 7.2, 7.5, 7.6, 7.10 and 7.14 shall not apply to a Directed Trustee
provided, however, that a Directed Trustee may, upon the instruction of the
Administrator or other fiduciary designated by the Administrator exercising
authority under such provisions, or, as to matters subject to Participant
direction, upon instruction of a Participant, perform any clerical,
administrative or ministerial tasks required to permit the fiduciary to perform
under such Sections or the Participant to exercise his or her authority under
the Plan.

                  (i) The receipt by the Directed Trustee of (a) Instructions or
direction from the Plan Administrator to the Directed Trustee concerning the
voting of securities (including Employer securities) pursuant to Section
7.14(b)(ii) or tendering or exchanging of securities (including Employer
securities) pursuant to Section 7.14(b) as to which the Administrator is
directing the Trustee pursuant to the Administrator's authority under Section
7.14 ("Administrator Instructions") and/or (b) instructions from Participants to
the Directed Trustee as to the voting of shares or other action concerning
shares credited to their accounts ("Participant Instructions"), shall be deemed
to be a certification by the Plan Administrator, to the effect that:

            (1)   the Employer (or Administrator) has complied with the
                  Employer's or Administrator's obligation under Section
                  7.14(b);

            (2)   in connection with Participant Instructions:

                  (i)   the Employer or Administrator has established procedures
                        for the collection and timely transmission of
                        Participants' voting, tender, exchange or other
                        directions to the Directed Trustee;

                  (ii)  the Employer or Administrator has furnished to
                        Participants all information required by law to be
                        provided to Participants and has furnished such
                        information in a timely basis as required by law; and

                  (iii) the Employer or Administrator has informed Participants
                        of the manner in which unallocated shares if any will be
                        voted or tendered and how the Administrator will
                        instruct the Directed Trustee to treat non-responses
                        from Participants.

            (3)   The execution by the Directed Trustee of any such
                  Administrator Instructions or Participants Instructions is in
                  compliance with all applicable laws and regulations including
                  the Act and regulations thereunder.

                  (j) Neither the Directed Trustee nor any custodian shall
      exercise rights (including voting rights) with respect to securities held
      by the Directed Trustee or a custodian under the Plan, except as
      instructed by the person authorized (the "Authorized Person") to exercise
      such rights under the Plan including the Employer, Administrator or
      Participant (in the case of Participant Directed Accounts or Participant
      voting rights). The Directed Trustee and each custodian are individually
      authorized and instructed to furnish to any issuer (an "Issuer") of
      securities (including the Employer in the case of "qualifying employer
      securities" as permitted under Section 7.14 of this Plan) or to other
      appropriate parties, including, without limitation, proxy solicitation
      firms, proxy tabulation firms, and transfer agents, such authorization
      (including executed proxies) as the Issuer or other party may require from
      the Trustee or custodian, as the legal owner or the person recognized as
      having the authority of the legal owner of the securities, for the Issuer
      or other party to accept, process and otherwise follow the instructions of
      the Authorized Party in connection with the exercise of any right with
      respect to such securities.

                  A Directed Trustee, to the extent permitted by applicable law,
      and in the manner consistent with this Article, may satisfy its
      obligations to follow directions from an Authorized Person in connection
      with the exercise of rights with respect to securities or other property
      held by the Directed Trustee by: (i) causing, or establishing a mechanism
      for, the communication

                                       40
<PAGE>
      of instructions of the Authorized Person to the appropriate recipient or
      collector of the votes or other communications from the holders of the
      securities or other property; (ii) utilizing such agents and designees as
      the Directed Trustee may from time to time deem appropriate including,
      without limitation, proxy solicitation and/or proxy tabulation firms;
      (iii) utilizing such means of communication as the Directed Trustee deems
      appropriate including, without limitation, telephonic and electronic
      communications of all kinds (such as electronic mail) and (iv) to accept
      and recognize signatures (and all other forms of validation) in electronic
      or other format. Such mechanism may permit instructions of the Authorized
      Person to automatically constitute the direction of the legal owner of the
      securities or other property.

                  Notwithstanding the foregoing, the Administrator is the
      Authorized Person who shall vote the proxies of mutual fund shares and the
      Participants are the Authorized Persons who shall vote the proxies of
      Employer securities and securities held in brokerage accounts. With
      respect to the exercise of. any other rights, including voting rights,
      associated with any other securities held by the Trustee or custodian
      under the Plan, the Administrator shall exercise such rights unless
      otherwise agreed to by the Employer and the Trustee. The Administrator
      shall be responsible for determining whether all Authorized Persons have
      properly exercised rights to securities, including voting rights, and
      whether the proxy solicitation and/or proxy tabulation firms have received
      the votes or other communications from such Authorized Persons.

                  (k) Unless otherwise elected in the Adoption Agreement, if MFS
      Heritage Trust Company is the Directed Trustee, Participant Directed
      Investments will be required for all accounts and Section 4.10 shall
      apply.

7.4   CUSTODIANS

            (a) If there is a discretionary Trustee, the Employer may appoint,
      or instruct the Trustee to appoint, one or more custodians. Such
      custodians shall have the same powers, rights and duties as a Directed
      Trustee. Any reference in the Plan to a Directed Trustee also is a
      reference to a custodian unless the context of the Plan indicates
      otherwise.

            (b) If there is a Directed Trustee, the Employer may appoint, or
      instruct the Directed Trustee to appoint, one or more custodians and to
      enter into custody agreements with such custodians pursuant to which the
      custodians may hold assets of the Plan and perform such services as may be
      specified in such custody agreements including, without limitation,
      establishing appropriate asset accounts and reporting and accounting
      procedures.

            (c) A limitation of the Trustee's or Directed Trustee's liability by
      Plan provision is also a limitation of each custodian's liability. Any
      action taken by the custodian at the direction of a discretionary Trustee
      or Administrator satisfies any provision in the Plan requiring the Trustee
      to take such action.

7.5   LIFE INSURANCE

                  (a) The Trustee, at the direction of the Administrator and
      pursuant to instructions from the individual designated in the Adoption
      Agreement for such purpose and subject to the conditions set forth in the
      Adoption Agreement, shall ratably apply for, own, and pay all premiums on
      Contracts on the lives of the Participants or, in the case of a profit
      sharing plan (including a 401(k) profit sharing plan), on the joint lives
      of a Participant and any person in whom the Participant has an insurable
      interest. Any initial or additional Contract purchased on behalf of a
      Participant shall have a face amount of not less than $1,000, the amount
      set forth in the Adoption Agreement, or the limitation of the Insurer,
      whichever is greater. If a life insurance Contract is to be purchased for
      a Participant, the aggregate premium for ordinary life insurance for each
      Participant must be less than 50% of the aggregate contributions and
      Forfeitures allocated to a Participant's Combined Account. For purposes of
      this limitation, ordinary life insurance Contracts are Contracts with both
      non-decreasing death benefits and non-increasing premiums. If term
      insurance or universal life insurance is purchased with such
      contributions, the aggregate premium must be 25% or less of the aggregate
      contributions and Forfeitures allocated to a Participant's Combined
      Account. If both term insurance and ordinary life insurance are purchased
      with such contributions, the amount expended for term insurance plus
      one-half of the premium for ordinary life insurance may not in the
      aggregate exceed 25% of the aggregate Employer contributions and
      Forfeitures allocated to a Participant's Combined Account. Notwithstanding
      the preceding, the limitations imposed herein with respect to the purchase
      of life insurance shall not apply, in the case of a Profit Sharing Plan,
      to the portion of a Participant's Account that has accumulated for at
      least two (2) Plan Years or to the entire Participant's Account if a
      Participant has been a Participant in the Plan for at least five (5)
      years.

                  (b) The Trustee must distribute the Contracts to the
      Participant or convert the entire value of the Contracts at or before
      retirement into cash or provide for a periodic income so that no portion
      of such value may be used to continue life insurance protection beyond
      retirement. Furthermore, if a policy is purchased on the joint lives of
      the Participant and another-person and such other person predeceases the
      Participant, then the Trustee may not maintain the Contract under this
      Plan.

                  (c) Notwithstanding anything hereinabove to the contrary,
      amounts credited to a Participant's Qualified Voluntary Employee
      Contribution Account pursuant to Section 4.9, shall not be applied to the
      purchase of life insurance Contracts.

                  (d) The Trustee will be the owner of any life insurance
      Contract purchased under the terms of this Plan. The Contract must provide
      that the proceeds will be payable to the Trustee; however, the Trustee
      shall be required to pay over all proceeds of the Contract to the
      Participant's designated Beneficiary in accordance with the distribution
      provisions of Article VI. A Participant's spouse will be the designated
      Beneficiary pursuant to Section 6.2, unless a qualified election has been
      made in accordance with Sections 6.5 and 6.6 of the Plan, if applicable.
      Under no circumstances shall the Trust retain any part of the proceeds.
      However, the Trustee shall not pay the proceeds in a method that would
      violate the requirements of the Act, as stated in Article VI of the Plan,
      or Code Section 401(a)(9) and the Treasury Regulations thereunder. In the
      event of any conflict between the terms of this Plan and the terms of any
      insurance Contract purchased hereunder, the Plan provisions shall control.

                                       41
<PAGE>
7.6   LOANS TO PARTICIPANTS

                  (a) If specified in the Adoption Agreement, the Trustee (or
      the Administrator if the Trustee is a Directed Trustee or if loans are
      treated as Participant directed investments pursuant to the Adoption
      Agreement) may, in the Trustee's (or, if applicable, the Administrator's)
      sole discretion, make loans to Participants or Beneficiaries under the
      following circumstances: (1) loans shall be made available to all
      Participants and Beneficiaries on a reasonably equivalent basis; (2) loans
      shall not be made available to Highly Compensated Employees in an amount
      greater than the amount made available to other Participants; (3) loans
      shall bear a reasonable rate of interest; (4) loans shall be adequately
      secured; and (5) loans shall provide for periodic repayment over a
      reasonable period of time.

                  (b) Loans shall not be made to any Shareholder-Employee or
      Owner-Employee unless an exemption for such loan is obtained pursuant to
      Act Section 408 or such loan would otherwise not be a prohibited
      transaction pursuant to Code Section 4975 and Act Sections 406 and 408.

                  (c) Loans made pursuant to this Section (when added to the
      outstanding balance of all other loans made by the Plan to the
      Participant) may, in accordance with a uniform and nondiscriminatory
      policy established by the Administrator, be limited to the lesser of:

                  (1)   $50;000 reduced by the excess (if any) of the highest
                  outstanding balance of loans from the Plan to the Participant
                  during the one year period ending on the day before the date
                  on which such loan is made, over the outstanding balance of
                  loans from the Plan to the Participant on the date on which
                  such loan was made, or

                  (2)   one-half (1/2) of the present value of the
                  non-forfeitable accrued benefit of the Participant under this
                  Plan and all other plans of the Employer.

                  (d) No Participant loan shall take into account the present
      value of such Participant's Qualified Voluntary Employee Contribution
      Account.

                  (e) Loans shall be required to provide for level amortization
      with payments to be made not less frequently than quarterly, over a period
      not to exceed five (5) years. However, loans used to acquire any dwelling
      unit which, within a reasonable time, is to be used (determined at the
      time the loan is made) as the principal residence of the Participant shall
      provide for periodic repayment over a reasonable period of time that may
      exceed five (5) years. For this purpose, principal residence has the same
      meaning as principal residence under Code Section 1034. Notwithstanding
      the foregoing, loan repayments may be suspended under this Plan as
      permitted under Code Section 414(u)(4) for qualified military service.

                  (f) An assignment or pledge of any portion of a Participant's
      interest in the Plan and a loan, pledge, or assignment with respect to any
      insurance Contract purchased under the Plan, shall be treated as a loan
      under this Section.

                  (g) If the Vested interest of a Participant is used to secure
      any loan made pursuant to this Section, then the written (or such other
      form as permitted by the IRS) consent of the Participant's spouse shall be
      required in a manner consistent with Section 6.5(a), provided the spousal
      consent requirements of such Section apply to the Plan. Such consent must
      be obtained within the 90-day period prior to the date the loan is made.
      Any security interest held by the Plan by reason of an outstanding loan to
      the Participant or Former Participant shall be taken into account in
      determining the amount of the death benefit or Pre-Retirement Survivor
      Annuity. However, unless the loan program established pursuant to this
      Section provides otherwise, no spousal consent shall be required under
      this paragraph if the total Vested interest subject to the security is not
      in excess of $5,000 (or, $3,500 effective for loans made prior to the
      later of the first day of the first Plan Year beginning after August 5,
      1997, or the date specified in the Adoption Agreement).

                  (h) A Participant loan program shall be established which must
      include, but need not be limited to, the following:

                  (1)   the identity of the person or positions authorized to
                  administer the Participant loan program;

                  (2)   a procedure for applying for loans;

                  (3)   the basis on which loans will be approved or denied;

                  (4)   limitations, if any, on the types and amounts of loans
                  offered, including what constitutes a hardship or financial
                  need if selected in the Adoption Agreement;

                  (5)   the procedure under the program for determining a
                  reasonable rate of interest;

                  (6)   the types of collateral which may secure a Participant
                  loan; and

                  (7)   the events constituting default and the steps that will
                  be taken to preserve Plan assets.

                        Such Participant loan program shall be contained in a
separate written document which, when properly executed, is hereby incorporated
by reference and made a part of this Plan. Furthermore, such Participant loan
program may be modified or amended in writing from time to time without the
necessity of amending this Section of the Plan.

                                       42
<PAGE>
            (i) Notwithstanding anything in this Plan to the contrary, if a
      Participant or Beneficiary defaults on a loan made pursuant to this
      Section, then the loan default will be a distributable event to the extent
      permitted by the Code and Treasury Regulations.

            (j) Notwithstanding anything in this Section to the contrary, if
      this is an amendment and restatement of an existing plan, any loans made
      prior to the date this amendment and restatement is adopted shall be
      subject to the terms of the plan in effect at the time such loan was made.

            (k) For purposes of this Section, the term "Participant" shall mean
      any Employee as defined in ARTICLE I.

7.7   MAJORITY ACTIONS

            Except where there has been an allocation and delegation of powers,
if there shall be more than one Trustee, they shall att by a majority of their
number, but they may authorize one or more of them to sign papers on their
behalf.

7.8   TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES

            The Trustee shall be paid such reasonable compensation as set forth
in the Trustee's fee schedule (if the Trustee has such a schedule) or as agreed
upon in writing by the Employer and the Trustee. However, an individual serving
as Trustee who already receives full-time compensation from the Employer shall
not receive compensation from this Plan. In addition, the Trustee shall be
reimbursed for any reasonable expenses, including reasonable counsel fees
incurred by it as Trustee. Such compensation and expenses shall be paid from the
Trust Fund unless paid or advanced by the Employer. All taxes of any kind
whatsoever that may be levied or assessed under existing or future laws upon, or
in respect of, the Trust Fund or the income thereof, shall be paid from the
Trust Fund.

7.9 ANNUAL REPORT OF THE TRUSTEE

      (a)   Within a reasonable period of time after the later of the
Anniversary Date or receipt of the Employer's contribution for each Plan Year,
the Trustee, or its agent, shall furnish to the Employer and Administrator a
written statement of account with respect to the Plan Year for which such
contribution was made setting forth:

            (1)   the net income, or loss, of the Trust Fund;

            (2)   the gains, or losses, realized by the Trust Fund upon sales or
                  other disposition of the assets;

            (3)   the increase, or decrease, in the value of the Trust Fund;

            (4)   all payments and distributions made from the Trust Fund; and

            (5)   such further information as the Trustee and/or Administrator
                  deems appropriate.

      (b)   The Employer, promptly upon its receipt of each such statement of
account, shall acknowledge receipt thereof in writing and advise the Trustee
and/or Administrator of its approval or disapproval thereof. Failure by the
Employer to disapprove any such statement of account within thirty (30) days
after its receipt thereof shall be deemed an approval thereof. The approval by
the Employer of any statement of account shall be binding on the Employer and
the Trustee as to all matters contained in the statement to the same extent as
if the account of the Trustee had been settled by judgment or decree in an
action for a judicial settlement of its account in a court of competent
jurisdiction in which the Trustee, the Employer and all persons having or
claiming an interest in the Plan were parties. However, nothing contained in
this Section shall deprive the Trustee of its right to have its accounts
judicially settled if the Trustee so desires.

7.10  AUDIT

            (a)   If an audit of the Plan's records shall be required by the Act
      and the regulations thereunder for any Plan Year, the Administrator shall
      direct the Trustee to engage on behalf of all Participants an independent
      qualified public accountant for that purpose. Such accountant shall, after
      an audit of the books and records of the Plan in accordance with generally
      accepted auditing standards, within a reasonable period after the close of
      the Plan Year, furnish to the Administrator and the Trustee a report of
      the audit setting forth the accountant's opinion as to whether any
      statements, schedules or lists, that are required by Act Section 103 or
      the Secretary of Labor to be filed with the Plan's annual report, are
      presented fairly in conformity with generally accepted accounting
      principles applied consistently.

            (b)   All auditing and accounting fees shall be an expense of and
      may, at the election of the Employer, be paid from the Trust Fund.

            (c)   If some or all of the information necessary to enable the
      Administrator to comply with Act Section 103 is maintained by a bank,
      insurance company, or similar institution, regulated, supervised, and
      subject to periodic examination by a state or federal agency, then it
      shall transmit and certify the accuracy of that information to the
      Administrator as provided in Act Section 103(b) within one hundred twenty
      (120) days after the end of the Plan Year or such other date as may be
      prescribed under regulations of the Secretary of Labor.

7.11  RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE

            (a)   Unless otherwise agreed to by both the Trustee and the
      Employer, a Trustee may resign at any time by delivering to the Employer,
      at least thirty (30) days before its effective date, a written notice of
      resignation.

            (b)   Unless otherwise agreed to by both the Trustee and the
      Employer, the Employer may remove a Trustee at any time by delivering to
      the Trustee, at least thirty (30) days before its effective date, a
      written notice of such Trustee's removal.

                                       43
<PAGE>
            (c)   Upon the death, resignation, incapacity, or removal of any
      Trustee, a successor may be appointed by the Employer; and such successor,
      upon accepting such appointment in writing and delivering same to the
      Employer, shall, without further act, become vested with all the powers
      and responsibilities of the predecessor as if such successor had been
      originally named as a Trustee herein. Until such a successor is appointed,
      any remaining Trustee or Trustees shall have full authority to act under
      the terms of the Plan.

            (d)   The Employer may designate one or more successors prior to the
      death, resignation, incapacity, or removal of a Trustee. In the event a
      successor is so designated by the Employer and accepts such designation,
      the successor shall, without further act, become vested with all the
      powers and responsibilities of the predecessor as if such successor had
      been originally named as Trustee herein immediately upon the death,
      resignation, incapacity, or removal of the predecessor.

            (e)   Whenever any Trustee hereunder ceases to serve as such, the
      Trustee shall furnish to the Employer and Administrator a written
      statement of account with respect to the portion of the Plan Year during
      which the individual or entity served as Trustee. This statement shall be
      either (i) included as part of the annual statement of account for the
      Plan Year required under Section 7.9 or (ii) set forth in a special
      statement. Any such special statement of account should be rendered to the
      Employer no later than the due date of the annual statement of account for
      the Plan Year. The procedures set forth in Section 7.9 for the approval by
      the Employer of annual statements of account shall apply to any special
      statement of account rendered hereunder and approval by the Employer of
      any such special statement in the manner provided in Section 7.9 shall
      have the same effect upon the statement as the Employer's approval of an
      annual statement of account. No successor to the Trustee shall have any
      duty or responsibility to investigate the acts or transactions of any
      predecessor who has rendered all statements of account required by Section
      7.9 and this subparagraph.

7.12  TRANSFER OF INTEREST

            Notwithstanding any other provision contained in this Plan, the
Trustee at the direction of the Administrator shall transfer the Vested
interest, if any, of a Participant to another trust forming part of a pension,
profit sharing, or stock bonus plan maintained by such Participant's new
employer and represented by said employer in writing as meeting the requirements
of Code Section 401(a), provided that the trust to which such transfers are made
permits the transfer to be made.

7.13  TRUSTEE INDEMNIFICATION

            The Trustee shall not be responsible in any way for the collection
of contributions provided for under the Plan, the purpose or propriety of-any
distribution made pursuant to Section V hereof, or any action or inaction taken
pursuant to the direction of the Administrator and/or Employer. The Plan and
Employer shall at all times fully indemnify and save harmless the Trustee, its
agents, affiliates, successors and assigns, and their officers, directors, and
employees, from any and all liability arising from distributions so made or
actions so taken (or not taken), and from any and all other liability whatsoever
which may arise in connection with this Agreement, except liability arising form
the gross negligence or willful misconduct of the Trustee. The Trustee shall be
under no duty to take any action other than as herein specified with respect to
the Trust Account unless the Administrator or Employer shall furnish the Trustee
with instructions in proper form and such instructions shall have been
specifically agreed to by the Trustee in writing; or to defend or engage in any
suit with respect to the Trust Account unless the Trustee shall have first
agreed in writing to do so and shall have been fully indemnified to the
satisfaction of the Trustee.

7.14  EMPLOYER SECURITIES AND REAL PROPERTY

                  (a) The Trustee shall be empowered to acquire and hold
qualifying Employer securities and qualifying Employer real property, as those
terms are defined in the Act. However, no more than 100%, in the case of a
Profit Sharing Plan or 401(k) Plan or ten percent (10%), in the case of a money
purchase plan of the fair market value of all the assets in the Trust Fund may
be invested in qualifying Employer securities and qualifying Employer real
property.

                  Notwithstanding the above, for Plan Years beginning after
December 31, 1998, if the Plan does not permit Participants to direct the
investment of the portion of their Elective Account attributable to Elective
Deferrals, then the Trustee shall not be permitted to acquire or hold qualifying
Employer securities and qualifying Employer real property if the fair market
value of such securities and property should amount to more than ten percent
(10%) of the portion of a Participant's Elective Account attributable to
Elective Deferrals.

                  (b) The following provisions shall apply in the event and to
the extent that the Plan permits each Participant to direct the investment of
the Participant Accounts:

                  (i)   Voting of Stock. Each Participant shall have the right
                  to instruct the Trustee as to the manner in which to vote that
                  number of shares of Employer stock credited to the Participant
                  Account. The number of shares deemed credited to a
                  Participant's Account shall be determined as of the date of
                  record determined by the Employer for which an allocation has
                  been completed under Section 4.3 and Employer stock has
                  actually been credited to a Participant's Account. To
                  facilitate the Participants' voting rights, the Employer shall
                  deliver to each Participant, on a timely basis, a copy of all
                  proxies, notices and other information which it distributes to
                  shareholders generally and such other information as may be
                  required by law or as may be necessary to permit a Participant
                  to exercise the Participant's authority to direct action with
                  respect to all shares in such Participant's Account and as may
                  be necessary to permit the Administrator to direct action with
                  respect to unallocated shares.

                  The directions of Participants shall be communicated in
                  writing, telephonically or electronically and shall be held in
                  confidence by the Trustee or the Intermediary as defined in
                  paragraph (iii) below and not divulged to

                                       44
<PAGE>
                  the Employer or any officer or employee thereof. Upon receipt
                  of the directions, the Trustee shall vote as directed by the
                  Participants. The Trustee shall not vote those shares of
                  Employer stock credited to Participants' Accounts for which no
                  voting directions have been received. The party having the
                  voting authority under Section 7.2(c)(3) above shall instruct
                  the Trustee how to vote any shares of Employer stock that have
                  not been credited to Participants' Accounts.

                  (ii)  Tender Offer or Exchange Offer. In the event of a tender
                        offer or exchange offer, each Participant shall have the
                        right to direct the Trustee as to whether the shares of
                        Employer stock credited to his or her Participant's
                        Account shall be tendered or exchanged in response to
                        such offer. The number of shares credited to
                        Participants' accounts shall be determined as of the
                        date of record determined by the Employer for which an
                        allocation has been completed under Section 4.3 and
                        Employer stock has actually been credited to
                        Participants' Accounts. To facilitate the right to
                        instruct the Trustee as to a tender or exchange offer,
                        the Employer shall distribute to each Participant the
                        same information as may be distributed to the
                        stockholders of the Employer in connection with such
                        offer and such additional information as may be required
                        by law or as may be necessary to permit a Participant to
                        exercise the Participant's authority to direct action
                        with respect to all shares in such Participant's Account
                        and as may be necessary to permit the Administrator to
                        direct action with respect to unallocated shares.

                        The directions of Participants shall be communicated in
                        writing, telephonically or electronically and shall be
                        held in confidence by the Trustee or the Intermediary,
                        as defined in paragraph (iii) below and not divulged to
                        the Employer, or any officer or employee thereof. Upon
                        receipt of the directions, the Trustee shall take such
                        action as directed by the Participants. The Trustee
                        shall not tender or exchange those shares of Employer
                        stock credited to Participants' Accounts for which no
                        directions have been received. The Administrator shall
                        instruct the Trustee whether to tender or exchange those
                        shares of Employer stock that have not been credited to
                        Participants' Accounts.

                  (iii) The Employer shall be responsible for determining
                        whether, under the circumstances prevailing at a given
                        time, its fiduciary' duty to Participants and
                        Beneficiaries under the Plan and the Act requires that
                        the Employer follow the advice of independent counsel as
                        to the voting of Employer stock. The Employer will, in
                        addition, establish procedures for the collection and
                        timely transmission of each Participant's directions to
                        the Trustee. Such procedures shall include such measures
                        as may be necessary to insure the confidentiality of
                        each Participant's directions, which measures may
                        include, without limitation, appointment of an
                        independent third party (the "Intermediary") to receive
                        directions from each Participant, to compile the
                        aggregate results of Participant directions and to
                        communicate such results to the Trustee. For purposes of
                        this Section 7.14, the term Participant includes any
                        Beneficiary with an account in the Plan that is invested
                        in Employer stock.

                  (c)   In addition, the following provisions shall apply in the
event that MFS Heritage Trust Company (or any successor appointed by the
sponsoring organization of this Plan) or other entity is designated to serve as
a Directed Trustee of this Plan:

                  (i)   Employer Stock Limitation. The investment in qualifying
                        Employer securities shall be restricted to
                        publicly-traded common stock of the Employer or of an
                        affiliate of the Employer.

                  (ii)  Employer Certification. The receipt by the Directed
                        Trustee of instructions or directions from the Employer
                        or Administrator pursuant to this Section 7.14 shall be
                        deemed to be certifications by the Employer or
                        Administrator that the provisions of this Section 7.14,
                        the Act and all applicable securities laws and
                        regulations have been complied with by the Employer or
                        Administrator.

                  (d)   In addition to its duties as described in Section 2.4 of
the Plan, the Administrator will be responsible for filing all reports required
under the Act and federal or state securities laws with respect to the Plan's
ownership interest in Employer stock. The Administrator will establish such
procedures, as it shall deem necessary for compliance with such reporting
requirements and to monitor and restrict transfers into and out of Employer
stock pursuant to the applicable requirements, if any, of Section 16 of the
Securities Act of 1934, Section 404(c) of the Act and any other applicable law.

                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1   AMENDMENT

            (a)   The Employer shall have the right at any time to amend this
      Plan subject to the limitations of this Section. However, any amendment
      that affects the rights, duties or responsibilities of the Trustee or
      Administrator may only be made with the Trustee's or Administrator's
      written consent. Any such amendment shall become effective as provided
      therein upon its execution. The Trustee shall not be required to execute
      any such amendment unless the amendment affects the duties of the Trustee
      hereunder.

            (b)   The Employer may (1) change the choice of options in the
      Adoption Agreement, (2) add any addendum to the Adoption Agreement that is
      specifically permitted pursuant to the terms of the Plan; (3) add
      overriding language to the Adoption

                                       45
<PAGE>
      Agreement when such language is necessary to satisfy Code Sections 415 or
      416 because of the required aggregation of multiple plans, and (4) add
      certain model amendments published by the IRS which specifically provide
      that their adoption will not cause the Plan to be treated as an
      individually designed plan. An Employer that amends the Plan for any other
      reason, including a waiver of the minimum funding requirement under Code
      Section 412(d), will no longer participate in this prototype plan and this
      Plan will be considered to be an individually designed plan.
      Notwithstanding the preceding, the attachment to the Adoption Agreement of
      any addendum specifically authorized by the Plan or a list of any Section
      411(d)(6) protected benefits which must be preserved shall not be
      considered an amendment to the Plan.

            (c)   The Employer expressly delegates authority to the sponsoring
      organization of this Plan, the right to amend this Plan by submitting a
      copy of the amendment to each Employer who has adopted this Plan, after
      first having received a ruling or favorable determination from the IRS
      that the Plan as amended qualifies under Code Section 401(a) and the Act
      (unless a ruling or determination is not required by the IRS). For
      purposes of this Section, the mass submitter shall be recognized as the
      agent of the sponsoring organization. If the sponsoring organization does
      not adopt any amendment made by the mass submitter, it will no longer be
      identical to, or a minor modifier of, the mass submitter plan.

            (d)   No amendment to the Plan shall be effective if it authorizes
      or permits any part of the Trust Fund (other than such part as is required
      to pay taxes and administration expenses) to be used for or diverted to
      any purpose other than for the exclusive benefit of the Participants or
      their Beneficiaries or estates; or causes any reduction in the amount
      credited to the account of any Participant; or causes or permits any
      portion of the Trust Fund to revert to or become property of the Employer.

            (e)   Except as permitted by Regulations (including Treasury
      Regulation Section 1.411(d)-4) or other IRS guidance, no Plan amendment or
      transaction having the effect of a Plan amendment (such as a merger, plan
      transfer or similar transaction) shall be effective if it eliminates or
      reduces any Section 411(d)(6) protected benefit or adds or modifies
      conditions relating to Section 411(d)(6) protected benefits which results
      in a further restriction on such benefits unless such Section 411(d)(6)
      protected benefits are preserved with respect to benefits accrued as of
      the later of the adoption date or effective date of the amendment. Section
      411(d)(6) protected benefits are benefits described in Code Section
      411(d)(6)(A), early retirement benefits and retirement-type subsidies, and
      optional forms of benefit. No amendment to the Plan shall be effective or
      restrict an optional form of benefit. The preceding sentence shall not
      apply to a Plan amendment that eliminates or restricts the ability or a
      Participant to receive payment of his or her account balance under a
      particular optional form of benefit if the amendment satisfies the
      conditions in (1) and (2) below:

            (1)   The amendment provides a single-sum distribution form that is
                  otherwise identical to the optional form of benefit eliminated
                  or restricted. For purposes of this condition (1), a
                  single-sum distribution form is otherwise identical only if it
                  is identical in all respects to the eliminated or restricted
                  optional form of benefit (or would be identical except that it
                  provides greater rights to the Participant) except with
                  respect to the timing of payments after commencement.

            (2)   The amendment is not effective unless the amendment provides
                  that the amendment shall not apply to any distribution with an
                  annuity starting date earlier than the earlier of: (i) the
                  90'(degree) day after the date the Participant receiving the
                  distribution has been furnished a summary that reflects the
                  amendment and that satisfies the requirements of the Act and
                  29 CFR 2520.104b-3 relating to a summary of material
                  modifications or (ii) the first day of the second Plan Year
                  following the Plan Year in which the amendment is adopted.

8.2   TERMINATION

            (a)   The Employer shall have the right at any time to terminate the
      Plan by delivering to the Trustee and Administrator written notice of such
      termination. Upon any full or partial termination, all amounts credited to
      the affected Participants' Combined Accounts shall become 100% Vested and
      shall not thereafter be subject to forfeiture, and all "unallocated
      amounts," including Forfeitures, shall be allocated to the accounts of all
      Participants in accordance with the provisions hereof.

            (b)   Upon the full termination of the Plan, the Employer shall
      direct the distribution of the assets to Participants in a manner that is
      consistent with and satisfies the provisions of Section 6.5. Distributions
      to a Participant shall be made in cash (or in property if permitted in the
      Adoption Agreement) or through the purchase of irrevocable nontransferable
      deferred commitments from the Insurer. Except as permitted by Treasury
      Regulations, the termination of the Plan shall not result in the reduction
      of Section 411(d)(6) protected benefits as described in Section 8.1(e).

            (c)   This Plan and Trust shall automatically terminate when all
      assets have been distributed. In addition, this Plan and Trust shall
      automatically terminate upon the occurrence of any of the following
      events: (i) a determination by the IRS that the Plan is not qualified
      under Code Section 401 (a) and the Trust Fund is not exempt from tax under
      Code Section 501(a); (ii) an order or a direction by the Department of
      Labor, by a trustee in bankruptcy, or by a court of competent
      jurisdiction; (iii) the merger, consolidation or reorganization of the
      Employer, unless all assets are merged into the surviving entity's plan
      and trust or the surviving entity adopts the Plan; and/or (iv) the
      liquidation, dissolution or complete cessation of the Employer's business.
      Upon such termination, the Trustee shall distribute all assets in the Plan
      pursuant to rollover, transfer or distribution instructions from the
      Employer or Administrator or, in the absence of such instructions, the
      Trustee shall distribute or transfer all assets in the Plan in accordance
      with the directions of the Participants or Beneficiaries and in accordance
      with their interests in the Plan.

8.3   MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

      This Plan may be merged or consolidated with, or its assets and/or
liabilities may be transferred to any other plan only if the benefits which
would be received by a Participant of this Plan, in the event of a termination
of the plan immediately after such transfer, merger or consolidation, are at
least equal to the benefits the Participant would have received if the Plan had
terminated

                                       46
<PAGE>
immediately before the transfer, merger or consolidation and such transfer,
merger or consolidation does not otherwise result in the elimination or
reduction of any Section 411(d)(6) protected benefits as described in Section
8.1(e).

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1   TOP HEAVY PLAN REQUIREMENTS

            For any Top Heavy Plan Year, the Plan shall provide the special
vesting requirements of Code Section 416(b) pursuant to Section 6.4 of the Plan
and the special minimum allocation requirements of Code Section 416(c) pursuant
to Section 43(f) of the Plan.

9.2   DETERMINATION OF TOP HEAVY STATUS

            (a)   This Plan shall be a Top Heavy Plan for any Plan Year
      beginning after December 31, 1983, if any of the following conditions
      exists:

            (1) if the top heavy ratio for this Plan exceeds sixty percent (60%)
            and this Plan is not part of any required aggregation group or
            permissive aggregation group;

            (2) if this Plan is a part of a required aggregation group but not
            part of a permissive aggregation group and the top heavy ratio for
            the group of plans exceeds sixty percent (60%); or

            (3) if this Plan is a part of a required aggregation group and part
            of a permissive aggregation group and the top heavy ratio for the
            permissive aggregation group exceeds sixty percent (60%).

            (b)   "Top heavy ratio" means, with respect to a determination date:

            (1) If the Employer maintains one or more. defined contribution
            plans (including any simplified employee pension plan (as defined in
            Code Section 408(k)) and the Employer has not maintained any defined
            benefit plan which during the 5-year period ending on the
            determination date has or has had accrued benefits, the top heavy
            ratio for this plan alone or for the required aggregation group or
            permissive aggregation group as appropriate is a fraction, the
            numerator of which is the sum of the account balances of all Key
            Employees as of the determination date (including any part of any
            account balance distributed in the 5-year period ending on the
            determination date), and 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),
            both computed in accordance with Code Section 416 and the Treasury
            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
            Treasury Regulations thereunder.

            (2) 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 has or has
            had any accrued benefits, the top heavy ratio for any required
            aggregation group 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 (1) 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, 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 (1) above, and the present value of
            accrued benefits under the defined benefit plan or plans for all
            participants as of the determination date, all determined in
            accordance with Code Section 416 and the Treasury 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
            five-year period ending on the determination date.

            (3) For purposes of (1) and (2) 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 Treasury Regulations thereunder for the
            first and second plan years of a defined benefit plan. The account
            balances and accrued benefits of a participant (i) who is not a Key
            Employee but who was a Key Employee in a prior year, or (ii) 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 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 Treasury
            Regulations thereunder. Deductible Employee contributions will not
            be taken into account for purposes of computing the top heavy ratio.
            When aggregating plans the value of account balances and accrued
            benefits will be calculated with reference to the determination
            dates that fall within the same calendar year.

            The accrued benefit of a participant other than a Key Employee shall
            be determined under (i) the method, if any, that uniformly applies
            for accrual purposes under all defined benefit plans maintained by
            the employer, or (ii) 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).

                                       47
<PAGE>
            (c)   "Determination date" means, for any Plan Year subsequent to
      the first Plan Year, the last day of the precedirrg Plan Year. For the
      first Plan Year of the Plan, determination date means the last day of that
      Plan Year.

            (d)   "Permissive aggregation group" means 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.

            (e)   "Present value" means the present value based only on the
      interest and mortality rates specified in the Adoption Agreement.

            (f)   "Required aggregation group" means: (1) each qualified plan of
      the Employer in which at least one Key Employee participates or
      participated at any time during the determination period (regardless of
      whether the plan has terminated), and (2) any other qualified plan of the
      Employer which enables a plan described in (1) to meet the requirements of
      Code Sections 401(a)(4) or 410.

            (g)   "Valuation date" means the date elected by the Employer in the
      Adoption Agreement as of which account balances or accrued benefits are
      valued for purposes of calculating the top heavy ratio. Regardless of any
      election to the contrary or in the absence of any election, the Valuation
      Date shall include the Anniversary Date and may include any other date or
      dates deemed necessary or appropriate by the Administrator for the
      valuation of Participants' Accounts during the Plan Year, which may
      include any day that the Trustee, any transfer agent appointed by the
      Trustee or the Employer, or any stock exchange used by such agent, are
      open for business.

                                    ARTICLE X
                                  MISCELLANEOUS

10.1  EMPLOYER ADOPTIONS

            (a) Any organization may become the Employer hereunder by executing
      the Adoption Agreement in a form satisfactory to the Trustee, and it shall
      provide such additional information as the Trustee may require. The
      consent of the Trustee to act as such shall be signified by its execution
      of the Adoption Agreement or a separate Trust agreement (if elected in the
      Adoption Agreement).

            (b) Except as otherwise provided in this Plan, the affiliation of
      the Employer and the participation of its Participants shall be separate
      and apart from that of any other employer and its participants hereunder.

10.2  PARTICIPANT'S RIGHTS

      This Plan shall not be deemed to constitute a contract between the
Employer and any Participant or to be a consideration or an inducement for the
employment of any Participant or Employee. Nothing contained in this Plan shall
be deemed to give any Participant or Employee the right to be retained in the
service of the Employer or to interfere with the right of the Employer to
discharge any Participant or Employee at any time regardless of the effect which
such discharge shall have upon the Employee as a Participant of this Plan.

10.3  ALIENATION

            (a) Subject to the exceptions provided below and as otherwise
      permitted by the Code and the Act, no benefit which shall be payable to
      any person (including a Participant or the Participant's Beneficiary)
      shall be subject in any manner to anticipation, alienation, sale,
      transfer, assignment, pledge, encumbrance, or charge, and any attempt to
      anticipate, alienate, sell, transfer, assign, pledge, encumber, or charge
      the same shall be void; and no such benefit shall in any manner be liable
      for, or subject to, the debts, contracts, liabilities, engagements, or
      torts of any such person, nor shall it be subject to attachment or legal
      process for or against such person, and the same shall not be recognized
      except to such extent as may be required by law.

            (b) Subsection (a) shall not apply to the extent a Participant or
      Beneficiary is indebted to the Plan by reason of a loan made pursuant to
      Section 7.6. At the time a distribution is to be made to or for a
      Participant's or Beneficiary's benefit, such portion of the amount to be
      distributed as shall equal such indebtedness shall be paid to the Plan, to
      apply against or discharge such indebtedness. Prior to making a payment,
      however, the Participant or Beneficiary must be given notice by the
      Administrator that such indebtedness is to be so paid in whole or part
      from the Participant's interest in the Plan. If the Participant or
      Beneficiary does not agree that the indebtedness is a valid claim against
      the Participant's interest in the Plan, the Participant or Beneficiary
      shall be entitled to a review of the validity of the claim in accordance
      with procedures provided in Sections 2.10 and 2.11.

            (c) Subsection (a) shall not apply to a qualified domestic relations
      order defined in Code Section 414(p), and those other domestic relations
      orders permitted to be so treated by the Administrator under the
      provisions of the Retirement Equity Act of 1984. The Administrator shall
      establish a written procedure to determine the qualified status of
      domestic relations orders and to administer distributions under such
      qualified orders. Further, to the extent provided under a qualified
      domestic relations order, a former spouse of a Participant shall be
      treated as the spouse or surviving spouse for all purposes under the Plan.

            (d) Notwithstanding any provision of this Section to the contrary,
      an offset to a Participant's accrued benefit against an amount that the
      Participant is ordered or required to pay the Plan with respect to a
      judgment, order, or decree issued, or a settlement entered into, on or
      after August 5, 1997, shall be permitted in accordance with Code Sections
      401 (a)(I 3)(C) and (D).

                                       48
<PAGE>
10.4  CONSTRUCTION OF PLAN

            This Plan and Trust shall be construed and enforced according to the
Code, the Act and the laws of the state or commonwealth in which the Employer's
(or if there is a corporate Trustee, the Trustee's) principal office is located
(unless otherwise designated in the Adoption Agreement), other than its laws
respecting choice of law, to the extent not pre-empted by the Act.

10.5  GENDER AND NUMBER

            Wherever any words are used herein in the masculine, feminine or
neuter gender, they shall be construed as though they were also used in another
gender in all cases where they would so apply, and whenever any words are used
herein in the singular or plural form, they shall be construed as though they
were also used in the other form in all cases where they would so apply.

10.6 LEGAL ACTION

            In the event any claim, suit, or proceeding is brought regarding the
Trust and/or Plan established hereunder to which the Trustee, the Employer or
the Administrator may be a party, and such claim, suit, or proceeding is
resolved in favor of the Trustee, the Employer or the Administrator, they shall
be entitled to be reimbursed from the Trust Fund for any and all costs,
attorney's fees, and other expenses pertaining thereto incurred by them for
which they shall have become liable.

10.7  PROHIBITION AGAINST DIVERSION OF FUNDS

(a) Except as provided below and otherwise specifically permitted by law, it
shall be impossible by operation of the Plan or of the Trust, by termination of
either, by power of revocation or amendment, by the happening of any
contingency, by collateral arrangement or by any other means, for any part of
the corpus or income of any Trust Fund maintained pursuant to the Plan or any
funds contributed thereto to be used for, or diverted to, purposes other than
the exclusive benefit of Participants, Former Participants, or their
Beneficiaries.

            (b) In the event the Employer shall make a contribution under a
      mistake of fact pursuant to Act Section 403(c)(2)(A), the Employer may
      demand repayment of such contribution at any time within one (1) year
      following the time of payment and the Trustee shall return such amount to
      the Employer within the one (1) year period. Earnings of the Plan
      attributable to the contributions may not be returned to the Employer but
      any losses attributable thereto must reduce the amount so returned.

            (c) Except as specifically stated in the Plan, any contribution by
      the Employer (if the Employer is not tax exempt) to the Plan is
      conditioned upon the deductibility of the contribution by the Employer
      under the Code and, to the extent any such deduction is disallowed, the
      Employer may, within one (1) year following a final determination of the
      disallowance, whether by agreement with the IRS or by final decision of a
      court of competent jurisdiction, demand repayment of such disallowed
      contribution and the Trustee shall return such contribution within one (1)
      year following the disallowance. Earnings of the Plan attributable to the
      contribution may not be returned to the Employer, but any losses
      attributable thereto must reduce the amount so returned.

10.8  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

            The Employer, Administrator and Trustee, and their successors, shall
not be responsible for the validity of any Contract issued hereunder or for the
failure on the part of the Insurer to make payments provided by any such
Contract, or for the action of any person which may delay payment or render a
Contract null and void or unenforceable in whole or in part.

10.9  INSURER'S PROTECTIVE CLAUSE

            Except as otherwise agreed upon in writing between the Employer and
the Insurer, an Insurer which issues any Contracts hereunder shall not have any
responsibility for the validity of this Plan or for the tax or legal aspects of
this Plan. The Insurer shall be protected and held harmless in acting in
accordance with any written direction of the Administrator or Trustee, and shall
have no duty to see to the application of any funds paid to the Trustee, nor be
required to question any actions directed by the Administrator or Trustee.
Regardless of any provision of this Plan, the Insurer shall not be required to
take or permit any action or allow any benefit or privilege contrary to the
terms of any Contract which it issues hereunder, or the rules of the Insurer.

10.10 RECEIPT AND RELEASE FOR PAYMENTS

            Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of this Plan,
shall, to the extent thereof, be in full satisfaction of all claims hereunder
against the Trustee and the' Employer.

10.11 ACTION BY THE EMPLOYER

            Whenever the Employer under the terms of the Plan is permitted or
required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

10.12 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

            The named Fiduciaries of this Plan are (1) the Employer, (2) the
Administrator, (3) the Trustee (if the Trustee has discretionary authority as
elected in the Adoption Agreement or as otherwise agreed upon by the Employer
and the Trustee), and (4) any Investment Manager appointed hereunder. The named
Fiduciaries shall have only those specific powers, duties, responsibilities, and
obligations as are specifically given them under the Plan including, but not
limited to, any agreement allocating or delegating their responsibilities, the
terms

                                       49
<PAGE>
of which are incorporated herein by reference. In general, the Employer shall
have the sole responsibility for making the contributions provided for under the
Plan; and shall have the sole authority to appoint and remove the Trustee and
the Administrator; to formulate the Plan's funding policy and method; and to
amend the elective provisions of the Adoption Agreement or terminate, in whole
or in part, the Plan. The Administrator shall have the sole responsibility for
the administration of the Plan, which responsibility is specifically described
in the Plan. If the Trustee has discretionary authority, it shall have the sole
responsibility of management of the assets held under the Trust, except those
assets, the management of which has been assigned to an Investment Manager or
Administrator, who shall be solely responsible for the management of the assets
assigned to it, all as specifically provided in the Plan. Each named Fiduciary
warrants that any directions given, information furnished, or action taken by it
shall be in accordance with the provisions of the Plan, authorizing or providing
for such direction, information or action. Furthermore, each named Fiduciary may
rely upon any such direction, information or action of another named Fiduciary
as being proper under the Plan, and is not required under the Plan to inquire
into the propriety of any such direction, information or action. It is intended
under the Plan that each named Fiduciary shall be responsible for the proper
exercise of its own powers, duties, responsibilities and obligations under the
Plan. No named Fiduciary shall guarantee the Trust Fund in any manner against
investment loss or depreciation in asset value. Any person or group may serve in
more than one Fiduciary capacity.

10.14 HEADINGS

            The headings and subheadings of this Plan have been inserted for
convenience of reference and are to be ignored in any construction of the
provisions hereof.

10.15 APPROVAL BY INTERNAL REVENUE SERVICE

            Notwithstanding anything herein to the contrary, if, pursuant to a
timely application filed by or on behalf of the Plan, the Commissioner of
Internal Revenue Service or the Commissioner's delegate should determine that
the Plan does not initially qualify as a tax-exempt plan under Code Sections 401
and 501, and such determination is not contested, or if contested, is finally
upheld, then if the Plan is a new plan, it shall be void ab initio and all
amounts contributed to the Plan, by the Employer, less expenses paid, shall be
returned within one (1) year and the Plan shall terminate, and the Trustee shall
be discharged from all further obligations. If the disqualification relates to
an amended plan, then the Plan shall operate as if it had not been amended. If
the Employer's Plan fails to attain or retain qualification, such Plan will no
longer participate in this prototype plan and will be considered an individually
designed plan.

10.16 UNIFORMITY

            All provisions of this Plan shall be interpreted and applied in a
uniform, nondiscriminatory manner.

10.17 PAYMENT OF BENEFITS

            Except as otherwise provided in the Plan, benefits under this Plan
shall be paid, subject to Sections 6.10, 6.11 and 12.9, only upon death, Total
and Permanent Disability, normal or early retirement, termination of employment,
or termination of the Plan.

                                   ARTICLE XI

                             PARTICIPATING EMPLOYERS

11.1  ELECTION TO BECOME A PARTICIPATING EMPLOYER

            Notwithstanding anything herein to the contrary, with the consent of
the Employer and Trustee, any Affiliated Employer may adopt the Employer's Plan
and all of the provisions hereof, and participate herein and be known as a
Participating Employer, by a properly executed document evidencing said intent
and will of such Participating Employer. Regardless of the preceding, an entity
that ceases to be an Affiliated Employer may continue to be a Participating
Employer through the end of the transition period for certain dispositions set
forth in Code Section 410(b)(6)(C). In the event a Participating Employer is not
an Affiliated Employer and the transition period in the preceding sentence, if
applicable, has expired, then this Plan will be considered an individually
designed plan.

11.2  REQUIREMENTS OF PARTICIPATING EMPLOYERS

            (a)   Each Participating Employer shall be required to select the
      same Adoption Agreement provisions as those selected by the Employer other
      than the Plan Year, the Fiscal Year, and such other items that must, by
      necessity, vary among employers.

            (b)   The Trustee may, but shall not be required to, commingle, hold
      and invest as one Trust Fund all contributions made by Participating
      Employers, as well as all increments thereof.

            (c)   Any expenses of the Plan which are to be paid by the Employer
      or borne by the Trust Fund shall be paid by each Participating Employer in
      the same proportion that the total amount standing to the credit of all
      Participants employed by such Employer bears to the total standing to the
      credit of all Participants.

11.3  DESIGNATION OF AGENT

            Each Participating Employer shall be deemed to be a part of this
Plan; provided, however, that with respect to all of its relations with the
Trustee and Administrator for purposes of this Plan, each Participating Employer
shall be deemed to have designated irrevocably the Employer as its agent. Unless
the context of the Plan clearly indicates the contrary, the word Employer shall
be deemed to include each Participating Employer as related to its adoption of
the Plan.

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<PAGE>
11.4  EMPLOYEE TRANSFERS

            In the event an Employee is transferred between Participating
Employers, accumulated service and eligibility shall be carried with the
Employee involved. No such transfer shall effect a termination of employment
hereunder, and the Participating Employer to which the Employee is transferred
shall thereupon become obligated hereunder with respect to such Employee in the
same manner as was the Participating Employer from whom the Employee was
transferred.

11.5  PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES

            Any contribution or Forfeiture subject to allocation during each
Plan Year shall be allocated among all Participants of all Participating
Employers in accordance with the provisions of this Plan. However, if a
Participating Employer is not an Affiliated Employer (due to the transition rule
for certain dispositions set forth in Code Section 410(b)(6)(C)) then any
contributions made by such Participating Employer will only be allocated among
the Participants eligible to share of the Participating Employer. On the basis
of the information furnished by the Administrator, the Trustee may keep separate
books and records concerning the affairs of each Participating Employer
hereunder and as to the accounts and credits of the Employees of each
Participating Employer. The Trustee may, but need not, register Contracts so as
to evidence that a particular Participating Employer is the interested Employer
hereunder, but in the event of an Employee transfer from one Participating
Employer to another, the employing Participating Employer shall immediately
notify the Trustee thereof.

11.6  AMENDMENT

            Amendment of this Plan by the Employer at any time when there shall
be a Participating Employer that is an Affiliated Employer hereunder shall only
be by the written action of each and every Participating Employer and with the
consent of the Trustee where such consent is necessary in accordance with the
terms of this Plan.

11.7  DISCONTINUANCE OF PARTICIPATION

            Except in the case of a standardized Plan, any Participating
Employer that is an Affiliated Employer shall be permitted to discontinue or
revoke its participation in the Plan at any time. At the time of any such
discontinuance or revocation, satisfactory evidence thereof and of any
applicable conditions imposed shall be delivered to the Trustee. The Trustee
shall thereafter transfer, deliver and assign Contracts and other Trust Fund
assets allocable to the Participants of such Participating Employer to such new
trustee or custodian as shall have been designated by such Participating
Employer, in the event that it has established a separate qualified retirement
plan for its employees provided, however, that no such transfer shall be made if
the result is the elimination or reduction of any Section 411(d)(6) protected
benefits as described in Section 8.1(e). If no successor is designated, the
Trustee shall retain such assets for the Employees of said Participating
Employer pursuant to the provisions of Article VII hereof. In no such event
shall any part of the corpus or income of the Trust Fund as it relates to such
Participating Employer be used for or diverted to purposes other than for the
exclusive benefit of the employees of such Participating Employer.

11.8  ADMINISTRATOR'S AUTHORITY

            The Administrator shall have authority to make any and all necessary
rules or regulations, binding upon all Participating Employers and all
Participants, to effectuate the purpose of this Article.

11.9  PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE

            If any Participating Employer is prevented in whole or in part from
making a contribution which it would otherwise have made under the Plan by
reason of having no current or accumulated earnings or profits, or because such
earnings or profits are less than the contribution which it would otherwise have
made, then, pursuant to Code Section 404(a)(3)(B), so much of the contribution
which such Participating Employer was so prevented from making may be made, for
the benefit of the participating employees of such Participating Employer, by
other Participating Employers who are members of the same affiliated group
within the meaning of Code Section 1504 to the extent of their current or
accumulated earnings or profits, except that such contribution by each such
other Participating Employer shall be limited to the proportion of its total
current and accumulated earnings or profits remaining after adjustment for its
contribution to the Plan made without regard to this paragraph which the total
prevented contribution bears to the total current and accumulated earnings or
profits of all the Participating Employers remaining after adjustment for all
contributions made to the Plan without regard to this paragraph.

            A Participating Employer on behalf of whose employees a contribution
is made under this paragraph shall not be required to reimburse the contributing
Participating Employers.

                                   ARTICLE XII
                           CASH OR DEFERRED PROVISIONS

            Except as specifically provided elsewhere in this Plan, the
provisions of this Article shall apply with respect to any 401 (k) profit
sharing plan regardless of any provisions in the Plan to the contrary.

12.1  FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

            (a)   For each Plan Year, the Employer will (or may with respect to
      any discretionary contributions) contribute to the Plan:

            (1) The amount of the total salary reduction elections of all
            Participants made pursuant to Section 12.2(a), which amount shall be
            deemed Elective Deferrals, plus

                                       51
<PAGE>
            (2) If elected in the Adoption Agreement, a matching contribution
            and/or a Qualified Matching Contribution equal to the percentage, if
            any, specified in the Adoption Agreement of the Elective Deferrals
            or Voluntary Employee Contributions, if applicable, of each
            Participant eligible to share in the allocations of the matching
            contribution and/or qualified matching contributions, plus

            (3) If elected in the Adoption Agreement, a fixed amount, a
            prevailing wage contribution or a discretionary amount determined
            each year by the Employer, which amount if any, shall be deemed an
            Employer's Non-Elective Contribution, plus

            (4) If elected in the Adoption Agreement, a discretionary Qualified
            Non-Elective Contribution.

            (b) Notwithstanding the foregoing, if the Employer is not a
      tax-exempt entity, then the Employer's contributions for any Fiscal Year
      may generally not exceed the maximum amount allowable as a deduction to
      the Employer under the provisions of Code Section 404. However, to the
      extent necessary to provide the top heavy minimum allocations, the
      Employer shall make a contribution even if it exceeds current or
      accumulated Net Profit or the amount which is deductible under Code
      Section 404. All contributions by the Employer shall be made in cash or in
      such property as is acceptable to the Trustee.

12.2  PARTICIPANT'S SALARY REDUCTION ELECTION

            (a) Each Participant may elect to defer a percentage or dollar
      amount of Compensation which would have been received in the Plan Year,
      but for the salary reduction election, subject to the limitations of this
      Section and the Adoption Agreement. A salary reduction election (or
      modification of an earlier election) may not be made with respect to
      Compensation which is currently available on or before the date the
      Participant executed such election, or if later, the later of the date the
      Employer adopts this cash or deferred arrangement or the date such
      arrangement first became effective. Any elections made pursuant to this
      Section shall become effective as soon as is administratively feasible. If
      the automatic election option is elected in the Adoption Agreement, then
      in the event a Participant fails to make a deferral election and does not
      affirmatively elect to receive cash such Participant shall be deemed to
      have made a deferral election equal to the percentage of Compensation set
      forth in the Adoption Agreement. The automatic election may, in accordance
      with procedures established by the Administrator, be applied to all
      Participants or to Eligible Employees who become Participants after a
      certain date. For purposes of this Section, Compensation in excess of the
      annual dollar limitation of Code Section 401(a)(17) ($150,000 as adjusted)
      shall not apply.

                  Additionally, if elected in the Adoption Agreement, each
      Participant may elect to defer a different percentage or amount of any
      cash bonus to be paid by the Employer during the Plan Year. A deferral
      election may not be made with respect to cash bonuses which are currently
      available on or before the date the Participant executes such election.

                  The amount by which Compensation and/or cash bonuses are
      reduced shall be that Participant's Elective Deferrals and shall be
      treated as an Employer contribution and allocated to that Participant's
      Elective Deferral Account.

                  Once made, a Participant's election to reduce Compensation
      shall remain in effect until modified or terminated. Modifications may be
      made as specified in the Adoption Agreement, and terminations may be made
      at any time. Any modification or termination of an election will become
      effective as soon as is administratively feasible.

                  The Employer may allow Participants upon proper notice and
      approval to enter into a special salary reduction agreement to make
      Elective Deferrals in an amount up to one hundred percent of their
      compensation for one or more payroll periods in the final month of the
      Plan Year. However, catch-up contributions and annual bonus contributions
      may not cause a Participant's elective Deferral contributions for the Plan
      Year to exceed his Compensation times the Plan's maximum allowable
      deferral percentage or the maximum dollar amount permitted under Section
      402(g) of the Code. The Employer has the right to refuse to allow a
      Participant to make such contributions if they would adversely affect the
      Plan's ability to pass the ADP Test and/or the A C P Test.

            (b) The balance in each Participant's Elective Deferral Account,
      Qualified Matching Contribution Account and Qualified Non-Elective
      Contribution Account shall be fully Vested at all times and, except as
      otherwise provided herein, shall not be subject to Forfeiture for any
      reason.

            (c) Amounts held in a Participant's Elective Deferral Account,
      Qualified Matching Contribution Account and Qualified Non-Elective Account
      may only be distributable as provided in (4), (5) or (6) below or as
      provided under the other provisions of this Plan, but in no event prior to
      the earlier of the following events or any other events permitted by the
      Code or Treasury Regulations:

      (1) the Participant's separation from service, Total and Permanent
      Disability, or death;

      (2) the Participant's attainment of age 59 1/2;

      (3) the proven financial hardship of the Participant, subject to the
      limitations of Section 12.9;

      (4) the termination of the Plan without the existence at the time of Plan
      termination of another defined contribution plan or the establishment of a
      successor defined contribution plan by the Employer or an Affiliated
      Employer within the period ending twelve months after distribution of all
      assets from the Plan maintained by the Employer. For this purpose, a
      defined contribution does not include an employee stock ownership plan (as
      defined in Code Section 4975(e)(7) or 409), a simplified employee pension
      plan (as defined in Code Section 408(k)), or a simple individual
      retirement account plan (as defined in Code Section 408(p));

                                       52
<PAGE>
      (5) the date of the sale by the Employer to an entity that is not an
      Affiliated Employer of substantially all of the assets (within the meaning
      of Code Section 409(d)(2)) with respect to a Participant who continues
      employment with the corporation acquiring such assets; or

      (6) the date of the sale by the Employer or an Affiliated Employer of its
      interest in a subsidiary (within the meaning of Code Section 409(d)(3)) to
      an entity that is not an Affiliated Employer with respect to a Participant
      who continues employment with such subsidiary.

      Distributions that are made because of (4), (5), or (6) above must be made
in a lump-sum.

      (d) A Participant's elective deferrals made under this Plan and all other
plans, contracts or arrangements of the Employer maintaining this Plan during
any calendar year shall not exceed the dollar limitation imposed by Code Section
402(g), as in effect at the beginning of such calendar year. This dollar
limitation shall be adjusted annually pursuant to the method provided in Code
Section 415(d) in accordance with Treasury Regulations. For this purpose,
elective deferrals means, with respect to a calendar year, 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 SIMPLE IRA Plan described in Code Section 408(p)(2),
any salary reduction simplified employee pension (as defined in Code Section
408(k)(6)), any eligible deferred compensation plan under Code Section 457, any
plans 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 reduction agreement. Elective
deferrals shall not include any deferrals properly distributed as excess Annual
Additions pursuant to Section 4.5.

      (e) If a Participant has Excess Deferrals for a taxable year, the
Participant may, not later than March 1st following the close of such taxable
year, notify the Administrator in writing of such excess and request that the
Participant's Elective Deferrals under this Plan be reduced by an amount
specified by the Participant. In such event, the Administrator shall direct the
distribution of such excess amount (and any Income allocable to such excess
amount) to the Participant not later than the first April 15th following the
close of the Participant's taxable year. Any distribution of less than the
entire amount of Excess Deferrals and Income shall be treated as a pro rata
distribution of Excess Deferrals and Income. The amount distributed shall not
exceed the Participant's Elective Deferrals under the Plan for the taxable year.
Any distribution on or before the last day of the Participant's taxable year
must satisfy each of the following conditions:

      (1)   the Participant shall designate the distribution as Excess
Deferrals;

      (2)   the distribution must be made after the date on which the Plan
received the Excess Deferrals; and

      (3)   the Plan must designate the distribution as a distribution of Excess
Deferrals.

            Regardless of the preceding, if a Participant has Excess Deferrals
solely from elective deferrals made under this Plan or under any other plan
maintained by the Employer, a Participant will be deemed to have notified the
Administrator of such excess amount and the Administrator shall direct the
distribution of such Excess Deferrals in a manner consistent with the provisions
of this subsection.

            Any distribution made pursuant to this subsection shall be made
first from unmatched Elective Deferrals and, thereafter, from Elective Deferrals
which are matched. Matching contributions which relate to Excess Deferrals which
are distributed pursuant to this Section 12.2(e) shall be treated as a
Forfeiture to the extent required pursuant to Code Section 401(a)(4) and the
Treasury Regulations thereunder.

            For the purpose of this subsection, "Income" means the amount of
income or loss allocable to a Participant's Excess Deferrals for the Plan Year,
which amount shall be allocated in the same manner as income or losses are
allocated pursuant to Section 4.3(c). However, Income for the period between the
end of the taxable year of the Participant and the date of the distribution (the
"gap period") is not required to be distributed.

      (f) Notwithstanding the preceding, a Participant's Excess Deferrals shall
be reduced, but not below zero, by any distribution and/or recharacterization of
Excess Deferrals pursuant to Section 12.5(a) for the Plan Year beginning with or
within the taxable year of the Participant.

      (g) In the event a Participant has received a hardship distribution
pursuant to Treasury Regulation Section 1.401(k)-1(d)(2)(iii)(B) from any other
plan maintained by the Employer or from the Participant's Elective Deferral
Account pursuant to Section 12.9, then such Participant shall not be permitted
to elect to have Elective Deferrals contributed to the Plan for a period of
twelve (12) months following the receipt of the distribution. Furthermore, the
dollar limitation under Code Section 402(g) shall be reduced, with respect to
the Participant's taxable year following the taxable year in which the hardship
distribution was made, by the amount of such Participant's Elective Deferrals,
if any, made pursuant to this Plan (and any other plan maintained by the
Employer) for the taxable year of the hardship distribution.

      (h) At Normal Retirement Date, or such other date when the Participant
shall be entitled to receive benefits, the fair market value of the
Participant's Elective Deferral Account shall be used to provide benefits to the
Participant or the Participant's Beneficiary.

      (i) if during a Plan Year, it is projected that the aggregate amount of
Elective Deferrals to be allocated to all Highly Compensated Participants under
this Plan would cause the Plan to fail the actual deferral percentage tests set
forth in Section 12.4, then the Administrator may automatically reduce the
deferral amount of affected Highly Compensated Participants, beginning with the
Highly Compensated Participant who has the highest actual deferral ratio until
it is anticipated the Plan will pass the tests or until the actual deferral
ratio equals the actual deferral ratio of the Highly Compensated Participant
having the next highest actual deferral ratio. This process may continue until
it is anticipated that the Plan will satisfy one of the tests set forth in
Section 12.4.

      (j) The Employer and the Administrator shall establish procedures
necessary to implement the salary reduction

                                       53
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      elections provided for herein. Such procedures may contain limits on
      salary deferral elections such as limiting elections to whole percentages
      of Compensation or to equal dollar amounts per pay period that an election
      is in effect.

12.3  ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

            (a) The Administrator shall establish and maintain an account in the
      name of each Participant to which the Administrator shall credit as of
      each Anniversary Date, or other Valuation Date, all amounts allocated to
      each such Participant as set forth herein.

            (b) The Employer shall provide the Administrator with all
      information required by the Administrator to make a proper allocation of
      Employer contributions for each Plan Year. Within a reasonable period of
      time after the date of receipt by the Administrator of such information,
      the Administrator shall allocate contributions as follows:

            (1)   With respect to Elective Deferrals made pursuant to Section
            12.1(a)(1), to each Participant's Elective Deferral Account in an
            amount equal to each such Participant's Elective Deferrals for the
            year.

            (2)   With respect to the Employer's matching contribution made
            pursuant to Section 12.1(a)(2), to each Participant's Account, or
            Participant's Qualified Matching Contribution Account, as elected in
            the Adoption Agreement, in accordance with Section 12.1(a)(2).

            Except, however, in order to-be entitled to receive any Employer
            matching contribution, a Participant must satisfy the conditions for
            sharing in the Employer matching contribution as set forth in the
            Adoption Agreement. Furthermore, regardless of any election in the
            Adoption Agreement to the contrary, for the Plan Year in which this
            Plan terminates, a Participant shall only be eligible to share in
            the allocation of the Employer's contributions for the Plan Year if
            the Participant is employed at the end of the Plan Year and has
            completed a Year of Service (or Period of Service if the Elapsed
            Time Method is elected).

            (3)   With respect to the Employer's Non-Elective Contribution made
            pursuant to Section 12.1(a)(3), to each Participant's Account in
            accordance with the provisions of Section 4.3(b)(2) or (3) whichever
            is applicable.

            (4)   With respect to the Employer's Qualified Non-Elective
            Contribution made pursuant to Section 12.1(a)(4), to each
            Participant's (excluding Highly Compensated Employees, if elected in
            the Adoption Agreement) Qualified Non-Elective Contribution Account
            in accordance with the Adoption Agreement.

            (c) Notwithstanding anything in the Plan to the contrary, in
      determining whether a Non-Key Employee has received the required minimum
      allocation pursuant to Section 4.3(f) such Non-Key Employee's Elective
      Deferrals and matching contributions used to satisfy the ADP tests of
      Section 12.4 or the ACP tests of Section 12.6 shall not be taken into
      account.

            (d) Notwithstanding anything herein to the contrary, Participants
      who terminated employment during the Plan Year shall share in the salary
      reduction contributions made by the Employer for the year of termination
      without regard to the Hours of Service credited.

            (e) Notwithstanding anything herein to the contrary (other than
      Sections 4.3(f) and 11.3(f)), Participants shall only share in the
      allocations of the Employer's matching contribution made pursuant to
      Section 12.1(a)(2), the Employer's Non-Elective Contributions made
      pursuant to Section 12.1(a)(3), the Employer's Qualified Non-Elective
      Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as
      provided in the Adoption Agreement. Furthermore, regardless of any
      election in the Adoption Agreement to the contrary, for the Plan Year in
      which this Plan terminates, a Participant shall only be eligible to share
      in the allocation of the Employer's contributions for the Plan Year if the
      Participant is employed at the end of the Plan Year and has completed a
      Year of Service (or Period of Service if the Elapsed Time Method is
      elected).

            (f) Notwithstanding anything to the contrary, if this is a
      non-standardized Plan that would otherwise fail to meet the requirements
      of Code Section 410(b)(1) or 410(b)(2)(A)(i) and the Treasury Regulations
      thereunder (including Treasury Regulation Section
      1.401(a)(4)-2(b)(4)(vi)(D)(3) which treats Participants only receiving top
      heavy minimums as not benefiting) because Employer contributions would not
      be allocated to a sufficient number or percentage of Participants for a
      Plan Year, then the following rules may be applied:

            (1) The group of Participants eligible to share in the Employer's
            contributions or Forfeitures for the Plan Year will be expanded to
            include the minimum number of Participants who would not otherwise
            be eligible as are necessary to satisfy the applicable test
            specified above. The specific Participants who shall become eligible
            under the terms of this paragraph shall be those who have not
            separated from service prior to the last day of the Plan Year and,
            when compared to similarly situated Participants, have completed the
            greatest number of Hours of Service in the Plan Year.

            (2) If after application of paragraph (1) above, the applicable test
            is still not satisfied, then the group of Participants eligible to
            share in the Employer's contribution or Forfeitures for the Plan
            Year shall be further expanded to include the minimum number of
            Participants who have separated from service prior to the last day
            of the Plan Year as are necessary to satisfy the applicable test.
            The specific Participants who shall become eligible to share shall
            be those Participants, when compared to similarly situated
            Participants, who have completed the greatest number of Hours of
            Service in the Plan Year before separation from service.

                        Nothing in this subsection shall permit the reduction of
      a Participant's accrued benefit. Therefore any amounts that have
      previously been allocated to Participants may not be reallocated to
      satisfy these requirements. In such event, the

                                       54
<PAGE>
      Employer shall make an additional contribution equal to the amount such
      affected Participants would have received had they been included in the
      allocations, even if it exceeds the amount that would be deductible under
      Code Section 404. Any adjustment to the allocations pursuant to this
      paragraph shall be considered a retroactive amendment adopted by the last
      day of the Plan Year.

12.4  ACTUAL DEFERRAL PERCENTAGE TESTS

            (a) Except as otherwise provided herein, this subsection applies if
      the prior year testing method is elected in the Adoption Agreement. The
      Actual Deferral Percentage ("ADP") for a Plan Year for Participants who
      are Highly Compensated Employees ("HCEs") for each Plan Year and the prior
      'year's ADP for Participants who were Non-Highly Compensated Employees
      ("NHCEs") for the prior Plan Year must satisfy one of the following tests:

            (1) The ADP for a Plan Year for Participants who are HCEs for the
            Plan Year shall not exceed the prior year's ADP for Participants who
            were NHCEs for the prior Plan Year multiplied by 1.25; or

            (2) The ADP for a Plan Year for Participants who are HCEs for the
            Plan Year shall not exceed the prior year's ADP for Participants who
            were NHCEs for the prior Plan Year multiplied by 2.0, provided that
            the ADP for Participants who are HCEs does not exceed the prior
            year's ADP for Participants who were NHCEs in the prior Plan Year by
            more than two (2) percentage points.

            Notwithstanding the above, for purposes of applying the foregoing
            tests with respect to the first Plan Year in which the Plan permits
            any Participant to make Elective Deferrals, the ADP for the prior
            year's NHCEs shall be deemed to be three percent (3%) unless the
            Employer has elected in the Adoption Agreement to use the current
            Plan Year's ADP for these Participants. However, the provisions of
            this paragraph may not be used if the Plan is a successor plan or is
            otherwise prohibited from using such provisions pursuant to IRS
            Notice 98-1 (or superceding guidance).

            (b) Notwithstanding the foregoing, if the current year testing
      method is elected in the Adoption Agreement, the ADP tests in (a)(1) and
      (a)(2), above shall be applied by comparing the current Plan Year's ADP
      for Participants who are HCEs with the current Plan Year's ADP (rather
      than the prior Plan Year's ADP) for Participants who are NHCEs for the
      current Plan Year. Once made, this election can only be changed if the
      Plan meets the requirements for changing to the prior year testing method
      set forth in IRS Notice 98-1 (or superseding guidance).

            (c) This subsection applies to prevent the multiple use of the test
      set forth in subsection (a)(2) above. Any HCE eligible to make Elective
      Deferrals pursuant to Section 12.2 and to make after-tax voluntary
      Employee contributions or to receive matching contributions under this
      Plan or under any other plan maintained by the Employer or an Affiliated
      Employer, shall have either the Actual deferral ratio adjusted in the
      manner described in Section 12.5 or the actual contribution ratio adjusted
      in the manner described in Section 12.7 so that the Aggregate Limit is not
      exceeded pursuant to Treasury Regulation Section 1.401(m)-2, the
      provisions of which are incorporated herein by reference. The amounts in
      excess of the Aggregate Limit shall be treated as either an Excess
      Contribution or an Excess Aggregate Contribution. The ADP and ACP of the
      HCEs are determined after any corrections required to meet the ADP and ACP
      tests and are deemed to be the maximum permitted under such tests for the
      Plan Year. Multiple use does not occur if either the ADP or ACP of the
      HCEs does not exceed 1.25 multiplied by the ADP and ACP of the NHCEs.

"Aggregate Limit" means the sum of (i) 125 percent of the greater of the ADP of
the NHCEs for the prior Plan Year or the ACP of such NHCEs under the Plan
subject to Code Section 401(m) for the Plan Year beginning with or within the
prior Plan Year of the cash or deferred arrangement and (ii) the lesser of 200%
or two (2) plus the lesser of such ADP or ACP. "Lesser" is substituted for
"greater" in (i) above, and "greater" is substituted for "lesser" after "two (2)
plus the" in (ii) above if it would result in a larger Aggregate Limit. If the
Employer has elected in the Adoption Agreement to use the current year testing
method, then in calculating the Aggregate Limit for a particular Plan Year, the
NHCEs ADP and ACP for that Plan Year, instead of the prior Plan Year, is used.

            (d) A Participant is an HCE for a particular Plan Year if the
      Participant meets the definition of an HCE in effect for that Plan Year.
      Similarly, a Participant is an NHCE for a particular Plan Year if the
      Participant does not meet the definition of an HCE in effect for that Plan
      Year.

            (e) For the purposes of this Section and Section 12.5, ADP means,
      for a specific group of Participants for a Plan Year, the average of the
      ratios (calculated separately for each Participant in such group) of (1)
      the amount of Employer contributions actually paid over to the Plan on
      behalf of such Participant for the Plan Year to (2) the Participant's
      414(s) Compensation for such Plan Year. Employer contributions on behalf
      of any participant shall include: (1) any Elective Deferrals made pursuant
      to the Participant's deferral election (including Excess Deferrals of
      HCEs), but excluding (i) Excess Deferrals of NHCEs that arise solely from
      Elective Deferrals made under the plan or plans of this Employer and (ii)
      Elective Deferrals that are taken into account in the ACP Test set forth
      in Section 12.6 (provided the ADP test is satisfied both with and without
      exclusion of these Elective Deferrals); and (2) at the election of the
      Employer, Qualified Non-Elective Contributions and Qualified Matching
      Contributions to the extent such contributions are not used to satisfy the
      ACP test.

                  The actual deferral ratio for each Participant and the ADP for
      each group shall be calculated to the nearest one-hundredth of one
      percent. Elective Deferrals allocated to each Non-Highly Compensated
      Participant's Elective Deferral Account shall be reduced by Excess
      Deferrals to the extent such excess amounts are made under this Plan or
      any other plan maintained by the Employer. Elective Deferrals allocated to
      each Highly Compensated Participant's Elective Deferral Account shall not
      be reduced by Excess Deferrals to the extent such excess amounts are made
      under this Plan or any other plan maintained by the Employer.

                                       55
<PAGE>
            (f) For purposes of this Section and Section 12.5, a Highly
      Compensated Participant and a Non-Highly Compensated Participant shall
      include any Employee eligible to make salary deferrals pursuant to Section
      12.2 for the Plan Year. Such Participants who fail to make Elective
      Deferrals shall be treated for ADP purposes as Participants on whose
      behalf no Elective Deferrals are made.

            (g) In the event this Plan satisfies the requirements of Code
      Sections 401(a)(4), 401(k), or 410(b) only if aggregated with one or more
      other plans, or if one or more other plans satisfy the requirements of
      such sections of the Code only if aggregated with this Plan, then this
      Section shall be applied by determining the ADP of Employees as if all
      such plans were a single plan. Any adjustments to the NHCE ADP for the
      prior year will be made in accordance with IRS Notice 98-1 and any
      superseding guidance, unless the Employer has elected in the Adoption
      Agreement to use the current year testing method. Plans may be aggregated
      in order to satisfy Code Section 401(k) only if they have the same Plan
      Year and use the same ADP testing method.

            (h) The ADP for any Participant who is an HCE 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 such
      Participant's accounts under two (2) 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 for purposes of determining
      such HCE's actual deferral ratio. However, if the cash or deferred
      arrangements have different Plan Years, this paragraph shall be applied by
      treating all cash or deferred arrangements ending with or within the same
      calendar year as a single arrangement. Notwithstanding the foregoing,
      certain plans shall be treated as separate if mandatorily disaggregated
      under Treasury Regulations under Code Section 401.

            (i) For purposes of determining the ADP and the amount of Excess
      Contributions pursuant to Section 12.5, only Elective Deferrals, Qualified
      Non-elective Contributions and Qualified Matching Contributions
      contributed to the Plan prior to the end of the twelve (12) month period
      immediately following the Plan Year to which the contributions relate
      shall be considered.

            (j) Notwithstanding anything in this Section to the contrary, the
            provisions of this Section and Section 12.5 may be applied
            separately (or will be applied separately to the extent required by
            Treasury Regulations) to each plan within the meaning of Treasury
            Regulation Section 1.401(k)-1(g)(11). Furthermore, for Plan Years
            beginning after December 31, 1998, the provisions of Code Section
            401(k)(3)(F) may be used to exclude from consideration all NHCEs who
            have not satisfied the minimum age and service requirements of Code
            Section 410(a)(1)(A).

12.5  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

            (a) In the event (or, with respect to subsection (c) when the prior
      year testing method is being used, if it is anticipated) that for Plan
      Years beginning after December 31, 1996, the Plan does not satisfy one of
      the tests set forth in Section 12.4, the Administrator shall adjust Excess
      Contributions or the Employer shall make contributions pursuant to the
      options set forth below or any combination thereof. However, if the prior
      year testing method is being used and it is anticipated that the Plan
      might not satisfy one of such tests, then the Employer may make
      contributions pursuant to the options set forth in subsection (c) below.

            (b) On or before the fifteenth day of the third month following the
      end of each Plan Year, but in no event later than the close of the
      following Plan Year, the Highly Compensated Participant having the largest
      amount of Elective Deferrals shall have a portion of such Elective
      Deferrals (and "Income" allocable to such amounts) distributed (and/or, at
      the Participant's election, recharacterized as an after-tax voluntary
      Employee contribution pursuant to Section 4.8) until the total amount of
      Excess Contributions has been distributed, or until the amount of the
      Participant's Elective Deferrals equals the Elective Deferrals of the
      Highly Compensated Participant having the next largest amount of Elective
      Deferrals. This process shall continue until the total amount of Excess
      Contributions has been distributed. Any distribution and/or
      recharacterization of Excess Contributions shall be made in the following
      order:

            (1)   With respect to the distribution of Excess Contributions, such
            distribution:

                  (i) may be postponed but not later than the close of the Plan
                  Year following the Plan Year to which they are allocable;

                  (ii) shall be made first from unmatched Elective Deferrals
                  and, thereafter, from Elective Deferrals which are matched.
                  Matching contributions which relate to Excess Contributions
                  shall be forfeited unless they are considered distributed as
                  an Excess Aggregate Contribution pursuant to Section 12.7;

                  (iii) shall be adjusted for Income; and

                  (iv) shall be designated by the Employer as a distribution of
                  Excess Contributions (and Income).

            (2)   With respect to the recharacterization of Excess Contributions
            pursuant to (a) above, such recharacterized amounts:

                                       56
<PAGE>
                  (i) shall be deemed to have occurred on the date on which the
                  last of those Highly Compensated Participants with Excess
                  Contributions to be recharacterized is notified of the
                  recharacterization and the tax consequences of such
                  recharacterization;

                  (ii) shall not exceed the amount of Elective Deferrals on
                  behalf of any Highly Compensated Participant for any Plan
                  Year;

                  (iii) shall be treated as after-tax voluntary Employee
                  contributions for purposes of Code Section 401(a)(4) and
                  Treasury Regulation Section 1.401(k)-1(b). However, for
                  purposes of Sections 4.3(f) and 9.2 (top heavy rules),
                  recharacterized Excess Contributions continue to be treated as
                  Employer contributions that are Elective Deferrals. Excess
                  Contributions (and Income attributable to such amounts)
                  recharacterized as after-tax voluntary Employee contributions
                  shall continue to be nonforfeitable and subject to the same
                  distribution rules provided for in Section 12.2(c); and

                  (iv) are not permitted if the amount recharacterized plus
                  after-tax voluntary Employee contributions actually made by
                  such Highly Compensated Participant, exceed the maximum amount
                  of after-tax voluntary Employee contributions (determined
                  prior to application of Section 12.6) that such Highly
                  Compensated Participant is permitted to make under the Plan in
                  the absence of recharacterization.

            (3)   Any distribution and/or recharacterization of less than the
            entire amount of Excess Contributions shall be treated as a pro rata
            distribution and/or recharacterization of Excess Contributions and
            Income.

            (4)   For the purpose of this Section, "Income" means the income or
            losses allocable to Excess Contributions for the Plan Year, which
            amount shall be allocated at the same time and in the same manner as
            income or losses are allocated pursuant to Section 4.3(c). However,
            Income for the period between the end of the Plan Year and the date
            of the distribution (the "gap period") is not required to be
            distributed.

            (5)   Excess~Contributions shall be treated as Employer
            contributions for purposes of Code Sections 404 and 415 even if
            distributed from the Plan.

      (c) Notwithstanding the above, within twelve (12) months after the end of
the Plan Year, the Employer may make a special Qualified Non-Elective
Contribution or Qualified Matching Contribution in accordance with one of the
following provisions which contribution shall be allocated to the Qualified
Non-Elective Contribution Account or Qualified Matching Contribution Account of
each Non-Highly Compensated Participant eligible to share in the allocation in
accordance with such provision. The Employer shall provide the Administrator
with written notification of the amount of the contribution being made and to
which provision it relates.

      (1) A Qualified Non-Elective Contribution may be made on behalf of
      Non-Highly Compensated Participants in an amount sufficient to satisfy (or
      to prevent an anticipated failure of) one of the tests set forth in
      Section 12.4. Such contribution shall be allocated in the same proportion
      that each Non-Highly Compensated Participant's 414(s) Compensation for the
      year (or prior year if the prior year testing method is being used) bears
      to the total 414(s) Compensation of all Non-Highly Compensated
      Participants for such year.

      (2) A Qualified Non-Elective Contribution may be made on behalf of
      Non-Highly Compensated Participants in an amount sufficient to satisfy (or
      to prevent an anticipated failure of) one of the tests set forth in
      Section 12.4. Such contribution shall be allocated in the same proportion
      that each Non-Highly Compensated Participant's 414(s) Compensation for the
      year (or prior year if the prior year testing method is being used) bears
      to the total 414(s) Compensation of all Non-Highly Compensated
      Participants for such year. However, for purposes of this contribution,
      Non-Highly Compensated Participants who are not employed at the end of the
      Plan Year (or at the end of the prior Plan Year if the prior year testing
      method is being used) shall not be eligible to share in the allocation and
      shall be disregarded.

      (3) A Qualified Non-Elective Contribution may be made on behalf of
      Non-Highly Compensated Participants in an amount sufficient to satisfy (or
      to prevent an anticipated failure of) one of the tests set forth in
      Section 12.4. Such contribution shall be allocated in equal amounts (per
      capita).

      (4) A Qualified Non-Elective Contribution may be made on behalf of
      Non-Highly Compensated Participants in an amount sufficient to satisfy (or
      to prevent an anticipated failure of) one of the tests set forth in
      Section 12.4. Such contribution shall be allocated in equal amounts (per
      capita). However, for purposes of this contribution, Non-Highly
      Compensated Participants who are not employed at the end of the Plan Year
      (or at the end of the prior Plan Year if the prior year testing method is
      being used) shall not be eligible to share in the allocation and shall be
      disregarded.

      (5) A Qualified Non-Elective Contribution may be made on behalf of
      Non-Highly Compensated Participants in an amount sufficient to satisfy (or
      to prevent an anticipated failure of) one of the tests set forth in
      Section 12.4. Such contribution shall be allocated to the Qualified
      Non-Elective Contribution Account of the Non-Highly Compensated
      Participant having the lowest 414(s) Compensation, until one of the tests
      set forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied), or until such Non-Highly Compensated Participant has received
      the maximum Annual Addition pursuant to Section 4.4. This process shall
      continue until one of the tests set forth in Section 12.4 is satisfied (or
      is anticipated to be satisfied).

                                       57
<PAGE>
      A Qualified Non-Elective Contribution may be made on behalf of Non-Highly
      Compensated Participants in an amount sufficient to satisfy (or to prevent
      an anticipated failure of) one of the tests set forth in Section 12.4.
      Such contribution shall be allocated to the Qualified Non-Elective
      Contribution Account of the Non-Highly Compensated Participant having the
      lowest 414(s) Compensation, until one of the tests set forth in Section
      12.4 is satisfied (or is anticipated to be satisfied), or until such
      Non-Highly Compensated Participant has received the maximum Annual
      Addition pursuant to Section 4.4. This process shall continue until one of
      the tests set forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied). However, for purposes of this contribution, Non-Highly
      Compensated Participants who are not employed at the end of the Plan Year
      (or at the end of the prior Plan Year if the prior year testing method is
      being used) shall not be eligible to share in the allocation and shall be
      disregarded.

      (7) A Qualified Matching Contribution may be made on behalf of Non-Highly
      Compensated Participants in an amount sufficient to satisfy (or to prevent
      an anticipated failure of) one of the tests set forth in Section 12.4.
      Such contribution shall be allocated to the Qualified Matching
      Contribution Account of each Non-Highly Compensated Participant in the
      same proportion that each Non-Highly Compensated Participant's Elective
      Deferrals for the year bears to the total Elective Deferrals of all
      Non-Highly Compensated Participants.

      (8) A Qualified Matching Contribution on behalf of Non-Highly Compensated
      Participants in an amount sufficient to satisfy (or to prevent an
      anticipated failure of) one of the tests set forth in Section 12.4. Such
      contribution shall be allocated to the Qualified Matching Contribution
      Account of each Non-Highly Compensated Participant in the same proportion
      that each Non-Highly Compensated Participant's Elective Deferrals for the
      year bears to the total Elective Deferrals of all Non-Highly Compensated
      Participants. However, for purposes of this contribution, NonHighly
      Compensated Participants who are not employed at the end of the Plan Year
      (or at the end of the prior Plan Year if the prior year testing method is
      being used) shall not be eligible to share in the allocation and shall be
      disregarded.

      (9) A Qualified Matching Contribution may be made on behalf of Non-Highly
      Compensated Participants in an amount sufficient to satisfy (or to prevent
      an anticipated failure of) one of the tests set forth in Section 12.4.
      Such contribution shall be allocated to the Qualified Matching
      Contribution Account of the Non-Highly Compensated Participant having the
      lowest Elective Deferrals until one of the tests set forth in Section 12.4
      is satisfied (or is anticipated to be satisfied), or until such Non-Highly
      Compensated Participant has received the maximum Annual Addition pursuant
      to Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be satisfied).

      (10) A Qualified Matching Contribution may be made on behalf of Non-Highly
      Compensated Participants in an amount sufficient to satisfy (or to prevent
      an anticipated failure of) one of the tests set forth in Section 12.4.
      Such contribution shall be allocated to the Qualified Matching
      Contribution Account of the Non-Highly Compensated Participant having the
      lowest Elective Deferrals until one of the tests set forth in Section 12.4
      is satisfied (or is anticipated to be satisfied), or until such Non-Highly
      Compensated Participant has received the maximum Annual Addition pursuant
      to Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be satisfied).
      However, for purposes of this contribution, Non-Highly Compensated
      Participants who are not employed at the end of the Plan Year (or at the
      end of the prior Plan Year if the prior year testing method is being used)
      shall not be eligible to share in the allocation and shall be disregarded.

            (d)   If during a Plan Year, it is projected that the aggregate
      amount of Elective Deferrals to be allocated to all Highly Compensated
      Participants under this Plan would cause the Plan to fail the tests set
      forth in Section 12.4, then the Administrator may automatically reduce the
      deferral amount of affected Highly Compensated Participants, beginning
      with the Highly Compensated Participant who has the highest actual
      deferral ratio until it is anticipated the Plan will pass the tests or
      until the actual deferral ratio equals the actual deferral ratio of the
      Highly Compensated Participant having the next highest actual deferral
      ratio. This process may continue until it is anticipated that the Plan
      will satisfy one of the tests set forth in Section 12.4. Alternatively,
      the Employer may specify a maximum percentage of Compensation that may be
      deferred by Highly Compensated Participants.

            (e)   Any Excess Contributions (and Income) which are distributed on
      or after 2 1/2 months after the end of the Plan Year shall be subject to
      the ten percent (10%) Employer excise tax imposed by Code Section 4979.

12.6  ACTUAL CONTRIBUTION PERCENTAGE TESTS

            (a)   Except as otherwise provided herein, this subsection applies
      if the prior year testing method is elected in the Adoption Agreement. The
      "Actual Contribution Percentage" ("ACP") for Participants who are HCEs for
      each Plan Year and the prior year's ACP for Participants who were NHCEs
      for the prior Plan Year must satisfy one of the following tests:

            (1) The ACP for a Plan Year for Participants who are HCEs for the
            Plan Year shall not exceed the prior year's ACP for Participants who
            were NHCEs for the prior Plan Year multiplied by 1.25; or

            (2) The ACP for a Plan Year for Participants who are HCEs for the
            Plan Year shall not exceed the prior year's ACP for Participants who
            were NHCEs for the prior Plan Year multiplied by 2.0, provided that
            the ACP for Participants who are HCEs does not exceed the prior
            year's ACP for Participants who were NHCEs in the prior Plan Year by
            more than two (2) percentage points.

            Notwithstanding the above, for purposes of applying the foregoing
            tests with respect to the first Plan Year in which the Plan permits
            any Participant to make Employee contributions, provides for
            matching contributions, or both, the ACP for the prior year's NHCEs
            shall be deemed to be three percent (3%) unless the Employer has
            elected in the Adoption

                                       58
<PAGE>
            Agreement to use the current Plan Year's ACP for these Participants.
            However, the provisions of this paragraph may not be used if the
            Plan is a successor plan or is otherwise prohibited from using such
            provisions pursuant to IRS Notice 98-1 (or superceding guidance).

            (b) Notwithstanding the preceding, if the current year testing
      method is elected in the Adoption Agreement the ACP tests in (a)(1) and
      (a)(2), above shall be applied by comparing the current Plan Year's ACP
      for Participants who are HCEs with the current Plan Year's ACP (rather
      than the prior Plan Year's ACP) for Participants who are NHCEs for the
      current Plan Year. Once made, this election can only be changed if the
      Plan meets the requirements for changing to the prior year testing method
      set forth in IRS Notice 98-1 (or superseding guidance).

            (c) This subsection applies to prevent the multiple use of the test
      set forth in subsection (a)(2) above. Any HCE eligible to make Elective
      Deferrals pursuant to Section 12.2 and to make nondeductible voluntary
      Employee contributions or to receive matching contributions under this
      Plan or under any other plan maintained by the Employer or an Affiliated
      Employer, shall have either the actual deferral ratio adjusted in the
      manner described in Section 12.5 or the actual contribution ratio reduced
      in the manner described in Section 12.7 so that the Aggregate Limit is not
      exceeded pursuant to Treasury Regulation Section 1.401(m)-2, the
      provisions of which are incorporated herein by reference. The amounts in
      excess of the Aggregate Limit shall be treated as either an Excess
      Contribution or an Excess Aggregate Contribution. The ADP and ACP of the
      HCEs are determined after any corrections required to meet the ADP and ACP
      tests and are deemed to be the maximum permitted under such test for the
      Plan Year. Multiple use does not occur if either the ADP or ACP of the
      HCEs does not exceed 1.25 multiplied by the ADP and ACP of the NHCEs.

"Aggregate Limit" means the sum of (i) 125 percent of the greater of the ADP of
the NHCEs for the Plan Year or the ACP of such NHCEs under the plan subject to
Code Section 401(m) for the Plan Year beginning with or within the prior Plan
Year of the cash or deferred arrangement and (ii) the lesser of 200% or two plus
the lesser of such ADP or ACP. "Lesser" is substituted for "greater" in (i)
above, and "greater" is substituted for "lesser" after "two plus the" in (ii)
above if it would result in a larger Aggregate Limit. If the Employer has
elected in the Adoption Agreement to use the current year testing method, then
in calculating the Aggregate Limit for a particular Plan Year, the NHCEs ADP and
ACP for that Plan Year, instead of the prior Plan Year, is used.

      (d) A Participant is an HCE for a particular Plan Year if the Participant
meets the definition of a HCE in effect for that Plan Year. Similarly, a
Participant is a NHCE for a particular Plan Year if the Participant does not
meet the definition of an HCE in effect for that Plan Year.

      (e) For the purposes of this Section and Section 12.7, ACP for a specific
group of Participants for a Plan Year means the average of the Contribution
Percentages (calculated separately for each Participant in such group). For this
purpose, "Contribution Percentage" means the ratio (expressed as a percentage)
of the Participant's Contribution Percentage Amounts to the Participant's 414(s)
Compensation. The actual contribution ratio for each Participant and the ACP for
each group, shall be calculated to the nearest one-hundredth of one percent of
the Participant's 414(s) Compensation.

      (f) "Contribution Percentage Amounts" means the sum of (i) nondeductible
voluntary Employee contributions, (ii) Employer Matching Contributions made
pursuant to Section 12.1 (b) (including Qualified Matching Contributions to the
extent such Qualified Matching Contributions are not used to satisfy the tests
set forth in Section 12.4), (iii) Excess Contributions recharacterized as
nondeductible voluntary Employee contributions pursuant to Section 12.5, and
(iv) Qualified Non-Elective Contributions (to the extent not used to satisfy the
tests set forth in Section 12.4). However, Contribution Percentage Amounts shall
not include Matching Contributions that are forfeited either to correct Excess
Aggregate Contributions or due to Code Section 401(a)(4) and the Treasury
Regulations thereunder because the contributions to which they relate are Excess
Deferrals, Excess Contributions, or Excess Aggregate Contributions. In addition,
Contribution Percentage Amounts may include Elective Deferrals provided the ADP
test in Section 12.4 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.

      (g) For purposes of determining the ACP and the amount of Excess Aggregate
Contributions pursuant to Section 12.7, only Employer Matching Contributions
(excluding Matching Contributions forfeited or distributed pursuant to Section
12.2(e), 12.5(b), or 12.7(b)) contributed to the Plan prior to the end of the
succeeding Plan Year shall be considered. In addition, the Administrator may
elect to take into account, with respect to Employees eligible to have EMPLOYER
MATCHING Contributions made pursuant to Section 12.1 (b) or after-tax voluntary
Employee contributions made pursuant to Section 4.8 allocated to their accounts,
elective deferrals (as defined in Treasury Regulation Section 1.402(g)-1(b)) and
qualified non-elective contributions (as defined in Code Section 401(m)(4)(C))
contributed to any plan maintained by the Employer. Such elective deferrals and
qualified non-elective contributions shall be treated as Employer matching
contributions subject to Treasury Regulation Section 1.401(m)-1(b)(2) which is
incorporated herein by reference. The Plan Year must be the same as the plan
year of the plan to which the elective deferrals and the qualified non-elective
contributions are made.

      (h) 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 sections
of the Code only if aggregated with this Plan, then this Section shall be
applied by determining the ACP of Employees as if all such plans were a single
plan. Plans may be aggregated in order to satisfy Code section 401(m) only if
they have the same Plan Year.

      Any adjustments to the NHCE ACP for the prior year will be made in
accordance with IRS Notice 98-1 and any superseding guidance, unless the
Employer has elected in the Adoption Agreement to use the current year testing
method. Plans may be aggregated in order to satisfy Code Section 401(k) only if
htey have the same Plan Year.

      (i) For the purposes of this Section, if an HCE is a Participant under two
(2) or more plans (other than an employee stock ownership plan as defined in
Code Section 4975(e)(7) which are maintained by the Employer or an Affiliated
Employer to which Matching Contributions, nondeductible voluntary Employee
contributions, or both, are made, all such contributions on behalf of such HCE
shall be aggregated for

                                       59
<PAGE>
      purposes of determining such HCE's actual contribution ratio. However, if
      the plans have different plan years, this paragraph shall be applied by
      treating all plans ending with or within the same calendar year as a
      single plan.

            (j) For purposes of this Section and Section 12.7, a Highly
      Compensated Participant and a Non-Highly Compensated Participant shall
      include any Employee eligible to have Matching Contributions made pursuant
      to Section 12.1(a)(2) (whether or not a deferral election was made or
      suspended pursuant to Section 12.2(g)) allocated to such Participant's
      account for the Plan Year or to make salary deferrals pursuant to Section
      12.2 (if the Employer uses salary deferrals to satisfy the provisions of
      this Section) or after-tax voluntary Employee contributions pursuant to
      Section 4.8 (whether or not nondeductible voluntary Employee contributions
      are made) allocated to the Participant's Account for the Plan Year.

            (k) For purposes of this Section, "Matching Contribution" means an
      Employer contribution made to the Plan, or to a contract described in Code
      Section 403(b), on behalf of a Participant on account of a nondeductible
      voluntary Employee contribution made by such Participant, or on account of
      a Participant's elective deferrals under a plan maintained by the
      Employer.

            (1) For purposes of determining the ACP and the amount of Excess
      Aggregate Contributions pursuant to Section 12.7, only Elective Deferrals,
      Qualified Non-elective Contributions and Qualified Matching Contributions
      contributed to the Plan prior to the end of the twelve (12) month period
      immediately following the Plan Year to which the contributions relate
      shall be considered.

            (m) Notwithstanding anything in this Section to the contrary, the
      provisions of this Section and Section 12.7 may be applied separately (or
      will be applied separately to the extent required by Treasury Regulations)
      to each plan within the meaning of Treasury Regulation Section
      1.401(k)-1(g)(11). Furthermore, for Plan Years beginning after December
      31, 1998, the provisions of Code Section 401(k)(3)(F) may be used to
      exclude from consideration all NHCEs who have not satisfied the minimum
      age and service requirements of Code Section 410(a)(1)(A).

12.7  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

            (a) In the event (or, with respect to subsection (g) below when the
      prior year testing method is being used, if it is anticipated) that for
      Plan Years beginning after December 31, 1996, the Plan does not satisfy
      one of the tests set forth in Section 12.6, the Administrator shall adjust
      Excess Aggregate Contributions or the Employer shall make contributions
      pursuant to the options set forth below or any combination thereof.
      However, if the prior year testing method is being used and it is
      anticipated that the Plan might not satisfy one of such tests, then the
      Employer may make contributions pursuant to the options set forth in
      subsection (c) below.

            (b) On or before the fifteenth day of the third month following the
      end of the Plan Year, but in no event later than the close of the
      following Plan Year the Highly Compensated Participant having the largest
      Contribution Percentage Amounts shall have a portion of such Contribution
      Percentage Amounts (and Income allocable to such amounts) distributed or,
      if non Vested, Forfeited (including Income allocable to such Forfeitures)
      until the total amount of Excess Aggregate Contributions has been
      distributed, or until the amount of the Participant's Contribution
      Percentage Amounts equals the Contribution Percentage Amounts of the
      Highly Compensated Participant having the next largest amount of
      Contribution Percentage Amounts. This process shall continue until the
      total amount of Excess Aggregate Contributions has been distributed or
      forfeited. Any distribution and/or Forfeiture of Contribution Percentage
      Amounts shall be made in the following order:

            (1) After-tax voluntary Employee contributions including Excess
            Contributions recharacterized as after-tax voluntary Employee
            contributions pursuant to Section 12.5(b)(2). Matching contributions
            which relate to Excess Aggregate Contributions shall be forfeited;

            (2) Employer matching contributions forfeited above.

            (3) Remaining Employer matching contributions.

            (c) Any distribution or Forfeiture of less than the entire amount of
      Excess Aggregate Contributions (and Income) shall be treated as a pro rata
      distribution of Excess Aggregate Contributions and Income. Distribution of
      Excess Aggregate Contributions shall be designated by the Employer as a
      distribution of Excess Aggregate Contributions (and Income). Forfeitures
      of Excess Aggregate Contributions shall be treated in accordance with
      Section 4.3. However, no such Forfeiture may be allocated to a Highly
      Compensated Participant whose contributions are reduced pursuant to this
      Section.

            (d) For the purpose of this Section, Income means the income or
      losses allocable to Excess Aggregate Contributions for the Plan Year,
      which amount shall be allocated at the same time and in the same manner as
      income or losses are allocated pursuant to Section 43(c). However, Income
      for the period between the end of the Plan Year and the date of the
      distribution (the "gap period") is not required to be distributed.

            (e) Excess Aggregate Contributions attributable to amounts other
      than nondeductible voluntary Employee contributions, including forfeited
      matching contributions, shall be treated as Employer contributions for
      purposes of Code Sections 404 and 415 even if distributed from the Plan.

            (f) The determination of the amount of Excess Aggregate
      Contributions with respect to any Plan Year shall be made after first
      determining the Excess Contributions, if any, to be treated as
      nondeductible voluntary Employee contributions due to recharacterization
      for the plan year of any other qualified cash or deferred arrangement (as
      defined in Code Section 401(k)) maintained by the Employer that ends with
      or within the Plan Year or which are treated as after-tax voluntary
      Employee contributions due to recharacterization pursuant to Section 12.5.

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<PAGE>
            (g) Notwithstanding the above, within twelve (12) months after the
      end of the Plan Year, the Employer may make a special Qualified
      Non-Elective Contribution or Qualified Matching Contribution in accordance
      with one of the following provisions which contribution shall be allocated
      to the Qualified Non-Elective Contribution Account or Qualified Matching
      Contribution Account of each Non-Highly Compensated eligible to share in
      the allocation in accordance with such provision. The Employer shall
      provide the Administrator with written notification of the amount of the
      contribution being made and for which provision it is being made pursuant
      to.

            (1) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated in
            the same proportion that each Non-Highly Compensated Participant's
            414(s) Compensation for the year (or prior year if the prior year
            testing method is being used) bears to the total 414(s) Compensation
            of all Non-Highly Compensated Participants for such year.

            (2) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated in
            the same proportion that each Non-Highly Compensated Participant's
            414(s) Compensation for the year (or prior year if the prior year
            testing method is being used) bears to the total 414(s) Compensation
            of all Non-Highly Compensated Participants for such year. However,
            for purposes of this contribution, Non-Highly Compensated
            Participants who are not employed at the end of the Plan Year (or at
            the end of the prior Plan Year if the prior year testing method is
            being used) shall not be eligible to share in the allocation and
            shall be disregarded.

            (3) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated in
            equal amounts (per capita).

            (4) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated in
            equal amounts (per capita). However, for purposes of this
            contribution, Non-Highly Compensated Participants who are not
            employed at the end of the Plan Year (or at the end of the prior
            Plan Year if the prior year testing method is being used) shall not
            be eligible to share in the allocation and shall be disregarded.

            (5) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated to
            the Qualified Non-Elective Contribution Account of the Non-Highly
            Compensated Participant having the lowest 414(s) Compensation, until
            one of the tests set forth in Section 12.6 is satisfied (or is
            anticipated to be satisfied), or until such Non-Highly Compensated
            Participant has received the maximum Annual Addition pursuant to
            Section 4.4. This process shall continue until one of the tests set
            forth in Section 12.6 is satisfied (or is anticipated to be
            satisfied).

            (6) A Qualified Non-Elective Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated to
            the Qualified Non-Elective Contribution Account of the Non-Highly
            Compensated Participant having the lowest 414(s) Compensation, until
            one of the tests set forth in Section 12.6 is satisfied (or is
            anticipated to be satisfied), or until such Non-Highly Compensated
            Participant has received the maximum Annual Addition pursuant to
            Section 4.4. This process shall continue until one of the tests set
            forth in Section 12.6 is satisfied (or is anticipated to be
            satisfied). However, for purposes of this contribution, Non-Highly
            Compensated Employees who are not employed at the end of the Plan
            Year (or at the end of the prior Plan Year if the prior year testing
            method is being used) shall not be eligible to share in the
            allocation and shall be disregarded.

            (7) A Qualified Matching Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated on
            behalf of each Non-Highly Compensated Participant in the same
            proportion that each Non-Highly Compensated Participant's Elective
            Deferrals for the Plan Year bears to the total Elective Deferrals of
            all Non-Highly Compensated Participants. The Employer shall
            designate, at the time the contribution is made, whether the
            contribution made pursuant to this provision shall be a Qualified
            Matching Contribution allocated to a Participant's Qualified
            Matching Contribution Account or a Qualified Non-Elective
            Contribution allocated to a Participant's Qualified Non-Elective
            Contribution Account.

            (8) A Qualified Matching Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.6. Such contribution shall be allocated on
            behalf of each Non-Highly Compensated Participant in the same
            proportion that each Non-Highly Compensated Participant's Elective
            Deferrals for the year bears to the total Elective Deferrals of all
            NonHighly Compensated Participants. The Employer shall designate, at
            the time the contribution is made, whether the contribution made
            pursuant to this provision shall be a Qualified Matching
            Contribution allocated to a Participant's Qualified Matching
            Contribution Account or an Employer Non-Elective Contribution
            allocated to a Participant's Non-Elective Account. However, for
            purposes of this contribution, Non-Highly Compensated Participants
            who are not employed at the end of the Plan Year (or at the end of
            the prior Plan Year if the prior year testing method is being used)
            shall not be eligible to share in the allocation and shall be
            disregarded.

            (9) A Qualified Matching Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.4. Such contribution shall be allocated on
            behalf of the Non-Highly Compensated Participant having the lowest
            Elective Deferrals until one of the tests set forth in Section 12.4
            is satisfied (or is anticipated to be satisfied), or until such
            NonHighly Compensated Participant has received the maximum Annual
            Addition pursuant to Section 4.4. This process shall continue until
            one of the tests set forth in Section 12.4 is satisfied (or is
            anticipated to be satisfied). The Employer shall designate, at the
            time the contribution is made, whether the contribution made
            pursuant to this provision shall be a Qualified Matching
            Contribution

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<PAGE>
            allocated to a Participant's Qualified Matching Contribution Account
            or an Employer Non-Elective Contribution allocated to a
            Participant's Non-Elective Account.

            (10) A Qualified Matching Contribution may be made on behalf of
            Non-Highly Compensated Participants in an amount sufficient to
            satisfy (or to prevent an anticipated failure of) one of the tests
            set forth in Section 12.4. Such contribution shall be allocated on
            behalf of the Non-Highly Compensated Participant having the lowest
            Elective Deferrals until one of the tests set forth in Section 12.4
            is satisfied (or is anticipated to be satisfied), or until such
            Non-Highly Compensated Participant has received the maximum Annual
            Addition pursuant to Section 4.4. This process shall continue until
            one of the tests set forth in Section 12.4 is satisfied (or is
            anticipated to be satisfied). The Employer shall designate, at the
            time the contribution is made, whether the contribution made
            pursuant to this provision shall be a Qualified Matching
            Contribution allocated to a Participant's Qualified Matching
            Contribution Account or a Qualified Non-Elective Contribution
            allocated to a Participant's Qualified Non-Elective Contribution
            Account. However, for purposes of this contribution, Non-Highly
            Compensated Participants who are not employed at the end of the Plan
            Year (or at the end of the prior Plan Year if the prior year testing
            method is being used) shall not be eligible to share in the
            allocation and shall be disregarded.

            (h) Any Excess Aggregate Contributions (and Income) which are
      distributed on or after 2 1/2 months after the end of the Plan Year shall
      be subject to the ten percent (10%) Employer excise tax imposed by Code
      Section 4979.

12.8  SAFE HARBOR PROVISIONS

                  (a)   The provisions of this Section will apply if the
            Employer has elected, in the Adoption Agreement, to use the ADP Test
            Safe Harbor or ACP Test Safe Harbor. If the Employer has elected to
            use the ADP Test Safe Harbor for a Plan Year, then the provisions
            relating to the ADP test described in Section 12.4 and in Code
            Section 401(k)(3) do not apply for such Plan Year. In addition, if
            the Employer has also elected to use the ACP Test Safe Harbor for a
            Plan Year, then the provisions relating to the ACP test described in
            Section 12.6 and in Code Section 401(m)(2) do not apply for such
            Plan Year. Furthermore, to the extent any other provision of the
            Plan is inconsistent with the provisions of this Section, the
            provisions of this Section will govern.

                  (b)   For purposes of this Section, the following definitions
            apply:

                  (1)   "ACP Test Safe Harbor" means the method described in
                  subsection (c) below for satisfying the ACP test of Code
                  Section 401(m)(2).

                  (2)   "ACP Test Safe Harbor Matching Contributions" means
                  Matching Contributions described in subsection (d)(1).

                  (3)   "ADP Test Safe Harbor" means the method described in
                  subsection (c) for satisfying the ADP test of Code Section
                  401(k)(3).

                  (4)   "ADP Test Safe Harbor Contributions" means Matching
                  Contributions and nonelective contributions described in
                  subsection (c)(1) below.

                  (5)   "Compensation" means Compensation as defined in Section
                  1.11, except, for purposes of this Section, no dollar limit,
                  other than the limit imposed by Code Section 401(a)(17),
                  applies to the Compensation of a Non-Highly Compensated
                  Employee. However, solely for purposes of determining the
                  Compensation subject to a Participant's deferral election, the
                  Employer may use an alternative definition to the one
                  described in the preceding sentence, provided such alternative
                  definition is a reasonable definition within the meaning of
                  Treasury Regulation Section 1.414(s)-1(d)(2) and permits each
                  Participant to elect sufficient Elective Deferrals to receive
                  the maximum amount of Matching Contributions (determined using
                  the.defnition of Compensation described in the preceding
                  sentence) available to the Participant under the Plan.

                  (6)   "Eligible Participant" means a Participant who is
                  eligible to make Elective Deferrals under the Plan for any
                  part of the Plan Year (or who would be eligible to make
                  Elective Deferrals but for a suspension due to a hardship
                  distribution described in Section 12.9 or to statutory
                  limitations, such as Code Sections 402(g) and 415) and who is
                  not excluded as an Eligible Participant under the 401(k) Safe
                  Harbor elections in the Adoption Agreement.

                  (7)   "Matching Contributions" means contributions made by the
                  Employer on account of an Eligible Participant's Elective
                  Deferrals.

                  (c)   The provisions of this subsection apply for purposes of
            satisfying the ADP Test Safe Harbor.

            (1) The ADP Test Safe Harbor Contribution is the contribution
            elected by the Employer in the Adoption Agreement to be used to
            satisfy the ADP Test Safe Harbor. However, if no contribution is
            elected in the Adoption Agreement, the Employer will contribute to
            the Plan for the Plan Year a Basic Matching Contribution on behalf
            of each Eligible Employee. The Basic Matching Contribution is equal
            to (i) one hundred percent (100%) of the amount of an Eligible
            Participant's Elective Deferrals that do not exceed three percent
            (3%) of the Participant's Compensation for the Plan Year, plus (ii)
            fifty percent (50%) of the amount of the Participant's Elective
            Deferrals that exceed three percent (3%) of the Participant's
            Compensation but

                                       62
<PAGE>
            do not exceed five percent (5%) of the Participant's Compensation..

            (2) Except as provided in subsection (e) below, for purposes of the
            Plan, a Basic Matching Contribution or an Enhanced Matching
            Contribution will be treated as a Qualified Matching Contribution
            and a Nonelective Safe Harbor Contribution will be treated as a
            Qualified Non-Elective Contribution. Accordingly, the ADP Test Safe
            Harbor Contribution will be fully Vested and subject to the
            distribution restrictions set forth in Section 12.2(c) (i.e., may
            generally not be distributed earlier than separation from service,
            death, disability, an event described in Section 401(k)(1), or, in
            case of a profit sharing plan, the attainment of age 59 1/2. In
            addition, such contributions must satisfy the ADP Test Safe Harbor
            without regard to permitted disparity under Code Section 401(1).

            (3) Except as otherwise permitted by the IRS, at least thirty (30)
            days, but not more than ninety (90) days, before the beginning of
            the Plan Year, the Employer will provide each Eligible Participant a
            comprehensive notice of the Participant's rights and obligations
            under the Plan, written in a manner calculated to be understood by
            the average Participant. If an Employee becomes eligible after the
            90th day before the beginning of the Plan Year and does not receive
            the notice for that reason, the notice must be provided no more than
            ninety (90) days before the Employee becomes eligible but not later
            than the date the Employee becomes eligible.

            (4) In addition to any other election periods provided under the
            Plan, each Eligible Participant may make or modify a deferral
            election during the thirty (30) day period immediately following
            receipt of the notice described in subsection (3) above.
            Furthermore, if the ADP Test Safe Harbor is a Matching Contribution
            each Eligible Employee must be permitted to elect sufficient
            Elective Deferrals to receive the maximum amount of Matching
            Contributions available to the Participant under the Plan.

            (d) The provisions of this subsection apply if the Employer has
            elected to satisfy the ACP Test Safe Harbor.

            (1) In addition to the ADP Test Safe Harbor Contributions, the
            Employer will make any Matching Contributions in accordance with
            elections made in the Adoption Agreement. Such additional Matching
            Contributions will be considered ACP Test Safe Harbor Matching
            Contributions.

            (2) Notwithstanding any election in the Adoption Agreement to the
            contrary, an Eligible Participant's Elective Deferrals in excess of
            six percent (6%) of Compensation may not be taken into account in
            applying ACP Test Safe Harbor Matching Contributions. In addition,
            effective with respect to Plan Years beginning after December 31,
            1999, any portion of an ACP Test Safe Harbor Matching Contribution
            attributable to a discretionary Matching Contribution may not exceed
            four percent (4%) of an Eligible Participant's Compensation.

            (e)   The Plan is required to satisfy the ACP test of Code Section
401(m)(2), using the current year testing method, if the Plan permits after-tax
voluntary Employee contributions or if matching contributions that do not
satisfy the ACP Test Safe Harbor may be made to the Plan. In such event, only
ADP Test Safe Harbor Contributions or ACP Test Safe Harbor Contributions that
exceed the amount needed to satisfy the ADP Test Safe Harbor or ACP Test Safe
Harbor (if the Employer has elected to use the ACP Test Safe Harbor) may be
treated as Qualified Non-Elective Contributions or Qualified Matching
Contributions in applying the ACP test. In addition, in applying the ACP test,
applying the ACP test, the Employer may elect to disregard with respect to all
Eligible Participants (1) all Matching Contributions if the only Matching
Contributions made to the Plan satisfy the ADP Test Safe Harbor Contribution
(the "Basic Matching Contribution" or the "Enhanced Matching Contribution") and
(2) if the ACP Test Safe Harbor is satisfied, Matching Contributions that do not
exceed four (4%) of each Participant's Compensation.

12.9  ADVANCE DISTRIBUTION FOR HARDSHIP

            (a) The Administrator, at the election of a Participant, shall
      direct the Trustee to distribute to the Participant in any one Plan Year
      up to the lesser of (1) 100% of the Participant's total account or, if
      less, 100% of the Participant's accounts as elected in the Adoption
      Agreement valued as of the last Valuation Date or (2) the amount necessary
      to satisfy the immediate and heavy financial need of the Participant. Any
      distribution made pursuant to this Section shall be deemed to be made as
      of the first day of the Plan Year or, if later, the Valuation Date
      immediately preceding the date of distribution, and the account from which
      the distribution is made shall be reduced accordingly. Withdrawal under
      this Section shall be authorized only if the distribution is for one of
      the following or any other item permitted under Treasury Regulation
      Section 1.401 (k)-1(d)(2)(iv):

            (1) Medical expenses described in Code Section 213(d) incurred by
            the Participant, the Participant's spouse, or any of the
            Participant's dependents (as defined in Code Section 152) or
            necessary for these persons to obtain medical care as described in
            Code Section 213(d);

            (2) Costs directly related to the purchase (excluding mortgage
            payments) of a principal residence for the Participant;

            (3) Payment of tuition and related educational fees, and room and
            board expenses, for the next twelve (12) months of post-secondary
            education for the Participant, the Participant's spouse, children,
            or dependents (as defined in Code Section 152); or

            (4) Payments necessary to prevent the eviction of the Participant
            from the Participant's principal residence or

                                       63
<PAGE>
            foreclosure on the mortgage on that residence.

            (b) No distribution shall be made pursuant to this Section unless
      the Administrator, based upon the Participant's representation and such
      other facts as are known to the Administrator, determines that all of the
      following conditions are satisfied:

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

            (2) The Participant has obtained all distributions, other than
            hardship distributions, and all nontaxable loans currently available
            under all plans maintained by the Employer (to the extent the loan
            would not increase the hardship);

            (3) The Plan, and all other plans maintained by the Employer,
            provide that the Participant's elective deferrals and nondeductible
            voluntary Employee contributions will be suspended for at least
            twelve (12) months after receipt of the hardship distribution; and

            (4) The Plan, and all other plans maintained by the Employer,
            provide that the Participant may not make elective deferrals for the
            Participant'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 next taxable year less the amount of
            such Participant's elective deferrals for the taxable year of the
            hardship distribution.

            (c) Notwithstanding the above, distributions from the Participant's
      Elective Deferral Account, Qualified Matching Contribution Account and
      Qualified Non-Elective Account pursuant to this Section shall be limited
      solely to the Participant's Elective Deferrals and any income attributable
      thereto credited to the Participant's Elective Deferral Account as of
      December 31, 1988.

            (d) Any distribution made pursuant to this Section shall be made in
      a manner which is consistent with and satisfies the provisions of Section
      6.5, including, but not limited to, all notice and consent requirements of
      Code Sections 411(a)(11) and 417 and the Treasury Regulations thereunder.

                                  ARTICLE XIII

                            SIMPLE 401(K) PROVISIONS

13.1  DEFINITIONS

            (a)   "Compensation" means, for purposes of this Article, the sum of
      the wages, tips, and other compensation from the Employer subject to
      federal income tax withholding (as described in Code Section 6051(a)(3))
      and the Employee's salary reduction contributions made under this or any
      other 401(k) plan, and, if applicable, elective deferrals under a Code
      Section 408(p) SIMPLE plan, a SARSEP, or a Code Section 403(b) annuity
      contract and compensation deferred under a Code Section 457 plan, required
      to be reported by the Employer on Form W-2 (as described in Code Section
      6051(a)(8)). For self-employed individuals, compensation means net
      earnings from self-employment determined under Code Section 1402(a) prior
      to subtracting any contributions made under this Plan on behalf of the
      individual. The provisions of the plan implementing the limit on
      Compensation under Code Section 401(a)(17) apply to the compensation under
      this Article.

            (b)   "Eligible employee" means, for purposes of this Article, any
      Participant who is entitled to make Elective Deferrals described in Code
      Section 402(g) under the terms of the Plan.

            (c)   "Year" means the calendar year.

13.2  CONTRIBUTIONS

      (a)   Salary Reduction Contributions

            (1) Each eligible employee may make a salary reduction election to
            have compensation reduced for the year in any amount selected by the
            Employee subject to the limitation in subsection (c) below. The
            Employer will make a salary reduction contribution to the Plan, as
            an Elective Deferral, in the amount by which such employee's
            compensation has been reduced.

            (2) The total salary reduction contribution for the year cannot
            exceed $6,(100 for any Employee. To the extent permitted by law,
            this amount will be adjusted to reflect any annual cost-of-living
            increases announced by the IRS.

      (b)   Other Contributions

            (1) Matching Contributions -- Unless (2) below is elected, each year
            the Employer will contribute a matching contribution to the Plan on
            behalf of each Employee who makes a salary reduction election under
            Section 13.3(a). The amount of the matching contribution will be
            equal to the Employee's salary reduction contribution up to a limit
            of three percent (3%) of the Employee's compensation for the full
            year.

                                       64
<PAGE>
            (2) Nonelective Contribution -- For any year, instead of a matching
            contribution, the Employer may elect to contribute a nonelective
            contribution of two percent (2%) of compensation for the year for
            each eligible employee who received at least $5,000 of compensation
            from the Employer for the year.

      (c)   Limitation on Other Contributions

            No Employer or Employee contributions may be made to this Plan for
            the year other than salary reduction contributions described in
            Section 13.3(a), matching or nonelective contributions described in
            Section 13.3(b) and rollover contributions described in Treasury
            Regulation Section 1.402(c)-2, Q&A-1(a). Furthermore, the provisions
            of Section 4.4 which implement the limitations of Code Section 415
            apply to contributions made pursuant to this Section.

13.3  ELECTION AND NOTICE REQUIREMENTS

      (a)   Election Period

            (1) In addition to any other election periods provided under the
            Plan, each eligible employee may make or modify a salary reduction
            election during the 60-day period immediately preceding each January
            1st.

            (2) For the year an Employee becomes eligible to make salary
            reduction contributions under this Article, the 60-day

13.4  VESTING REQUIREMENTS

      All benefits attributable to contributions made pursuant to this Article
are nonforfeitable at all times.

13.5  TOP HEAVY RULES

      The Plan is not treated as a Top Heavy Plan under Code Section 416 for any
year for which the provisions of this Article are effective and satisfied.

13.6  NONDISCRIMINATION TESTS

      The Plan is treated as meeting the requirements of Code Sections
401(k)(3)(A)(ii) and 401(m)(2) for any year for which the provisions of this
Article are effective and satisfied. Accordingly, Sections 12.4, 12.5, 12.6 and
12.7 shall not apply to the Plan.

                                       65<PAGE>
                                                                    Exhibit 10.1
                              CONSULTING AGREEMENT

         THIS CONSULTING AGREEMENT is made as of the 1st day of January, 2002,
by and between SELECT MEDICAL CORPORATION, a Delaware corporation ("Company"),
having an address at 4716 Old Gettysburg Road, P. O. Box 2034, Mechanicsburg, PA
17055, and LEROY S. ZIMMERMAN, an individual ("Consultant"), having an address
at 4525 Custer Terrace, Harrisburg, Pennsylvania 17110.

                                   BACKGROUND:

         A. Company and certain of its affiliates are in the business of
operating medical facilities and businesses throughout the United States and
Canada (collectively, the "Business").

         B. Consultant is an attorney experienced in providing regulatory advice
and government relations services.

         C. Company desires to retain Consultant as an independent contractor to
provide services to the Business, and Consultant desires to be retained by
Company to render such services in connection with the Business, on the terms
and conditions specified below.

         D. The parties hereto now desire to enter into this Agreement, which
contains the terms and conditions pursuant to which Company will engage
Consultant as an independent contractor.

         NOW, THEREFORE, the parties hereto, in consideration of the mutual
covenants and promises herein contained and intending to be legally bound
hereby, covenant and agree as follows:

         1. Scope of Services. Subject to the terms and conditions hereinafter
provided, Company engages Consultant to provide regulatory advice and government
relations services as such services are from time to time identified by
Company's Chief Executive Officer ("CEO") with the concurrence of Consultant.
During the term of this Agreement, Consultant shall report to the CEO. If agreed
upon between the CEO and Consultant, Consultant will perform such additional or
different duties and services appropriate to Consultant's abilities. Consultant
shall at all times comply with, and be subject to, such reasonable policies,
procedures, rules and regulations as Company may establish from time to time. It
is agreed by the parties hereto that all materials, concepts, systems and
documents developed by Consultant hereunder (or by Company, its employees,
affiliates or separate consultants) shall be and remain the exclusive property
of Company, shall be treated as confidential, shall not be disclosed to others
and, except to the extent consented to by Company in writing, shall not be
utilized by Consultant for the benefit of Consultant or any third party.

         2. Term. The services to be performed by Consultant under this
Agreement shall be performed during the period commencing January 1, 2002, and,
unless this

<PAGE>
Agreement shall be terminated in accordance with Section 9 hereof,
ending on December 31, 2002.

         3. Consideration and Payment. As consideration for the services to be
performed by Consultant hereunder, Company shall pay to Consultant One Thousand
Five Hundred Dollars ($1,500) per month.

         4. Expense Reimbursement. Consultant shall be entitled to reimbursement
for reasonable and necessary travel expenses incurred by Consultant in
connection with the services provided under this Agreement.

         5. Independent Contractor. In all matters relating to this Agreement,
Consultant shall be acting as an independent contractor and not as employee of
Company. Accordingly, Consultant shall not be deemed an employee for any purpose
whatsoever within the meaning or application of any federal or state
unemployment or insurance laws or workers' compensation laws, or otherwise.
Consultant shall not be entitled to any of the benefits afforded to employees of
Company or any consideration not specified in this Agreement. Consultant shall
assume full responsibility for making declarations of estimated income and
making all necessary payments to the federal and/or state government on account
of income tax withholding and/or social security to the extent that such
payments are required by law to be made. Consultant shall not have any authority
to assume or create any obligation, express or implied, on behalf of Company,
nor shall Consultant have authority to represent himself as an agent, employee
or in any other capacity, of Company.

         6. Conflict of Interest. Except as otherwise provided herein, during
the Term of this Agreement Consultant shall not act as an agent, consultant or
in a liaison capacity or as an officer, employee or representative of any
competitor or prospective competitor of Company or its affiliates without the
prior written approval of Company. Consultant hereby warrants that there is no
conflict of interest in Consultant's other employment or consulting contracts,
if any, with activities to be performed hereunder, and Consultant shall advise
Company if a conflict of interest arises in the future. Consultant represents
and warrants that the services to be performed under this Agreement shall not
result in a conflict of interest prohibited by federal or state laws or
regulations.

         7. Confidential Matters. Consultant shall keep in strictest confidence
all information that may be acquired in connection with, or as a result of, this
Agreement. During the Term and at all times thereafter, Consultant shall not,
without the prior written consent of Company, publish, communicate, divulge,
disclose or use any information which has been designated by Company as
proprietary or which Company, based on the surrounding circumstances, ought to
treat as proprietary. Upon the expiration or earlier termination of this
Agreement, Consultant shall deliver to Company all Business records, data,
information and other documents, together with all copies thereof.

         8. Assignment. This Agreement is for personal services and shall not be
transferred or assigned by Consultant or Company without the prior written
consent of the

                                       2
<PAGE>

other party. Notwithstanding the foregoing, Company may assign this Agreement to
its parent corporation or a subsidiary or affiliate of Company without
Consultant's prior written consent.

         9. Termination. Either Company or Consultant may terminate this
Agreement at any time, without cause, after giving the other party hereto thirty
(30) days' prior written notice thereof.

         10. Applicable Law. Any controversy or claim arising out of or relating
to this Agreement shall be governed by the laws of the Commonwealth of
Pennsylvania.

         11. Notices. Any notice required to be given hereunder shall be deemed
to have been sufficiently given either when served personally or when sent by
first-class mail addressed to the party for whom the notice is intended at such
party's address set forth in this Agreement.

         12. Entire Agreement. This Agreement supersedes all prior oral and
written agreements, if any, between the parties and constitutes the entire
agreement between the parties with respect to the matters contained herein.

         13. Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be an original, and such counterparts together
shall constitute one and the same instrument.

         14. Severability. If any provision of this Agreement or the application
of any provision hereof to any person, entity or circumstance is held invalid,
the remainder of this Agreement and the application of such provision to other
persons, entities or circumstances shall not be affected unless the invalid
provision substantially impairs the benefits of the remaining provision of this
Agreement.

         IN WITNESS WHEREOF, Company and Consultant have caused this Agreement
to be duly executed as of the day and year first above written.

                                          SELECT MEDICAL CORPORATION,
                                           a Delaware corporation

                                           By: /s/ Robert A. Ortenzio
                                               _________________________
                                                   Robert A. Ortenzio,
                                                   CEO & President

                                               /s/ Leroy S. Zimmerman
                                               _________________________
                                                   LEROY S. ZIMMERMAN

                                       3

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