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                                                                    EXHIBIT 10.8

                        MEDICAL SYSTEMS MANAGEMENT, INC.

                      EMPLOYEE STOCK OWNERSHIP PLAN & TRUST

       THIS AGREEMENT is made and entered into as of this 26th day of February,
2002, between MEDICAL SYSTEMS MANAGEMENT, INC. (hereafter referred to as the
"Sponsor") and HSBC BANK USA (hereafter referred to as the "Trustee").

                                   WITNESSETH:

       WHEREAS, the Sponsor originally established an employee stock ownership
plan (hereafter called the Plan), effective January 1, 1995, that is designed to
invest primarily in employer securities as provided in Code Section 4975(e)(7)
in order to provide retirement and other incidental benefits to Employees who
are eligible to participate in the plan;

       WHEREAS, the Sponsor believes that continued contributions to the Plan
will help to strengthen the bonds of loyalty and mutual understanding that have
existed between the Sponsor and its employees, thereby making possible the
continued growth of its business; and

       WHEREAS, in accordance with the terms of the Plan, the Sponsor has the
ability at any time, and from time to time, to amend the Plan;

       NOW, THEREFORE, effective January 1, 1997 (except for those sections of
the Plan that have a different effective date), the Sponsor hereby amends and
restates the Plan to comply with the requirements of the Employee Retirement
Income Security Act of 1974, and with the requirements of the Internal Revenue
Code of 1986, as amended by the Uruguay Round Agreements Act, the Small Business
Job Protection Act of 1996, the Taxpayer Relief Act of 1997, the Uniformed
Services Employment and Reemployment Rights Act of 1994, the Internal Revenue
Service Restructuring and Reform Act of 1998, the Community Renewal Tax Relief
Act of 2000, and all applicable rulings and regulations issued thereunder, and
the Trustee accepts the Plan under the following terms and conditions:

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                                    ARTICLE 1
                                   DEFINITIONS

1.1    ADMINISTRATOR: The term Administrator means the Sponsor unless another
       Administrator is appointed by the Sponsor.

1.2    ADOPTING EMPLOYER: The term Adopting Employer means any entity which
       adopts this Plan with the consent of the Sponsor. An Employee's transfer
       to or from any Employer or Adopting Employer will not affect his or her
       Participant's Account balance, total Years of Service (or Periods of
       Service) and total Years of Service as a Participant (or Periods of
       Service as a Participant). All Adopting Employers will be subject to the
       following provisions:

       (a)    MULTIPLE EMPLOYER PLAN PROVISIONS UNDER CODE Section 413(c):
              Notwithstanding any other provision in the Plan to the contrary,
              unless the Plan is a collectively bargained plan described in
              Regulation Section 1.413-1(a), the following provisions will apply
              with respect to any Adopting Employer that is not an Affiliated
              Employer of the Sponsor:

              (1)    INSTANCES OF SEPARATE EMPLOYER TESTING: Employees of any
                     such Adopting Employer will be treated separately for
                     purposes of testing under the provisions of Code Section
                     401(a)(4), Code Section 401(k), Code Section 401(m) and, if
                     the Sponsor and the Adopting Employer do not share
                     Employees, Code Section 416. Furthermore, the terms of Code
                     Section 410(b) will be applied separately on an
                     employer-by-employer basis by the Sponsor (and the Adopting
                     Employers which are part of the Affiliated Group which
                     includes the Sponsor) and each Adopting Employer that is
                     not an Affiliated Employer of the Sponsor, taking into
                     account the generally applicable rules described in Code
                     Section 401(a)(5), Section 414(b) and Section 414(c).

              (2)    INSTANCES OF SINGLE EMPLOYER TESTING: Employees of the
                     Adopting Employer will be treated as part of a single
                     employer plan for purposes of eligibility to participate
                     under Article 2 and under the provisions of Code Section
                     410(a). Furthermore, the terms of Code Section 411 relating
                     to Vesting will be applied as if all Employees of all such
                     Adopting Employers and the Sponsor were employed by a
                     single employer, except that the rules regarding Breaks in
                     Service will be applied under such regulations as may be
                     prescribed by the Secretary of Labor.

              (3)    COMMON TRUST: Contributions made by any such Adopting
                     Employer will be held in a common Trust Fund with
                     contributions made by the Sponsor, and all such
                     contributions will be available to pay the benefits of any
                     Participant who is an Employee of the Sponsor or any such
                     Adopting Employer.

              (4)    COMMON DISQUALIFICATION PROVISION: The failure of either
                     the Sponsor or any such Adopting Employer to satisfy the
                     qualification requirements

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                     under the.; provisions of Code Section 401(a), as modified
                     by Code Section 413(c), will result in the disqualification
                     of the Plan for all such Employers maintaining the Plan.

       (b)    TERMINATION OF ADOPTION: An Adopting Employer may terminate
              participation in the Plan by delivering written notice to the
              Sponsor, the Administrator and the Trustee; but in accordance with
              Article 9, only the Sponsor can terminate the Plan. If a request
              for and approval of a transfer of assets from this Plan to any
              successor qualified retirement plan maintained by the Adopting
              Employer or its successor is not made in accordance with Section
              9.2, Participants who are no longer Employees because the Adopting
              Employer terminates its Plan participation will only be entitled
              to the commencement of their benefits (a) in the case of
              Participants who are no longer Employees of an Adopting Employer
              that is an Affiliated Employer of the Sponsor, in accordance with
              Article 5 after their death, retirement, Disability or Termination
              of Employment from the Adopting Employer or former Adopting
              Employer, and (b) in the case of Participants who are no longer
              Employees of an Adopting Employer that is not an Affiliated
              Employer of the Sponsor, within a reasonable time thereafter as if
              the Plan had been terminated under Section 9.2.

1.3    AFFILIATED EMPLOYER: The term Affiliated Employer means any of the
       following of which the Employer is a part: (1) a controlled group of
       corporations as defined in Code Section 414(b); (2) a trade or business
       (whether or not incorporated) under common control under Code Section
       414(c); (3) any organization (whether or not incorporated) which is a
       member of an affiliated service group under Code Section 414(m); and (4)
       any other entity required to be aggregated under Code Section 414(o).

1.4    AGE: The term Age means actual attained age.

1.5    ANNIVERSARY DATE: The term Anniversary Date means December 31st.

1.6    ANNUITY STARTING DATE: The term Annuity Starting Date means 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 as an annuity, the first day all events
       have occurred which entitle the Participant to such benefit. The first
       day of the first period for which a benefit is to be received by reason
       of Disability will be treated as the Annuity Starting Date only if such
       benefit is not an auxiliary benefit.

1.7    BENEFICIARY: The term Beneficiary means the recipient designated by the
       Participant to receive the Plan benefits payable upon the death of the
       Participant, or the recipient designated by a Beneficiary to receive any
       benefits which may be payable in the event of the Beneficiary's death
       prior to receiving the entire death benefit to which the Beneficiary is
       entitled. All such Beneficiary designations will be made in accordance
       with the following provisions:

       (a)    BENEFICIARY DESIGNATIONS BY A PARTICIPANT: Subject to Section 5.8
              regarding the rights of a Participant's Spouse, each Participant
              may designate a Beneficiary

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              on a form supplied by the Administrator, and may change or revoke
              that designation by filing written notice with the Administrator.
              If a Participant completes or has completed a Beneficiary
              designation form in which the Participant designates his or her
              Spouse as the Beneficiary, and the Participant and the
              Participant's Spouse are legally divorced subsequent to the date
              of such designation, then the designation of such Spouse as a
              Beneficiary hereunder will be deemed null and void unless the
              Participant, subsequent to the legal divorce, reaffirms the
              designation by completing a new Beneficiary designation form. In
              the absence of a written Beneficiary designation form, the
              Participant will be deemed to have designated the following
              Beneficiaries in the following order: (I) the Participant's
              Spouse, if then living; (2) the Participant's issue, per stirpes;
              and (3) the Participant's estate.

       (b)    BENEFICIARY DESIGNATIONS BY A BENEFICIARY: In the absence of a
              Beneficiary designation or other directive from the deceased
              Participant to the contrary, any Beneficiary may name his or her
              own Beneficiary in accordance with Section 5.2(e) to receive any
              benefits which may be payable in the event of the Beneficiary's
              death prior to the receipt of all the Participant's death benefits
              to which the Beneficiary was entitled.

       (c)    BENEFICIARIES CONSIDERED CONTINGENT UNTIL DEATH OF PARTICIPANT:
              Notwithstanding any provision in this Section, any Beneficiary
              named hereunder will be considered a contingent Beneficiary until
              the death of the Participant (or Beneficiary, as the case may be),
              and until such time will have no rights granted to Beneficiaries
              under the Plan.

1.8    BREAK IN SERVICE: The term Break in Service means a Plan Year during
       which an Employee does not complete more than 500 Hours of Service for
       reasons other than an authorized leave of absence, which is any period in
       which an Employee ceases active employment because of illness, military
       service, or any other reason approved by the Employer. If a Plan Year is
       less than 12 months, the 500 Hours of Service requirement will be
       proportionately reduced.

1.9    CODE: The term Code means the Internal Revenue Code of 1986, as amended,
       and the regulations and rulings promulgated thereunder by the Internal
       Revenue Service.

1.10   CODE Section 3401 COMPENSATION: The term Code Section 3401 Compensation
       means wages within the meaning of Code Section 3401 (a) that are actually
       paid or made available in gross income for the purposes of income tax
       withholding at the source but determined without regard to any rules
       under 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).

1.11   CODE Section 415 COMPENSATION: The term Code Section 415 Compensation
       means Earned Income, wages, salaries, fees for professional services and
       other amounts received (without regard to whether or not an amount is
       paid in cash) for personal services actually rendered by an Employee in
       the course of employment with the Employer maintaining

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       the Plan, including, but not limited to, commissions paid to
       salespersons, compensation for services' based on a percentage of
       profits, commissions on insurance premiums, tips, bonuses, fringe
       benefits, and reimbursements, or other expense allowances under a
       non-accountable plan as described in regulation Section 1.62-2(c). Code
       Section 415 Compensation will be determined subject to the following
       provisions:

       (a)    AMOUNTS EXCLUDED FROM CODE Section 415 COMPENSATION: Code Section
              415 Compensation does not include (1) Employer contributions to a
              plan of deferred compensation which are not includible in gross
              income for the taxable year in which contributed, or Employer
              contributions to a simplified employee pension plan to the extent
              such contributions are deductible by the Employee, or any
              distributions from a plan of deferred compensation; (2) amounts
              realized from a non-qualified stock option, or when restricted
              stock or property held by the Employee either becomes freely
              transferable or is no longer subject to a substantial risk of
              forfeiture; (3) amounts realized from the sale, exchange or other
              disposition of stock acquired under a qualified stock option; and
              (4) other amounts which receive special tax benefits, or
              contributions made by an Employer (whether or not under a salary
              reduction agreement) towards the purchase of an annuity described
              in Code Section 403(b) (whether or not the amounts are excludible
              from an Employee's gross income).

       (b)    TREATMENT OF ELECTIVE DEFERRALS AND CERTAIN OTHER AMOUNTS: For
              Limitation Years beginning on or after January 1, 1998, Code
              Section 415 Compensation will include any elective deferrals as
              defined in Code Section 402(g)(3), and any amounts contributed or
              deferred at the election of the Employee which were not includible
              in gross income by reason of Code Section 125 or Section 457. Code
              Section 415 Compensation will also include elective amounts that
              are not includible in the gross income of the Employee by reason
              of Code Section 132(f)(4) for Limitation Years beginning on or
              after January 1, 2001 (or if elected by the Administrator on a
              nondiscriminatory basis, any earlier Limitation Year beginning on
              or after January l, 1998).

1.12   COMPANY STOCK: The term Company Stock means common stock issued by the
       Employer which is voting common stock (or preferred stock convertible
       into voting common stock) and which qualifies under Code Section 409(l)
       as an Employer security.

1.13   COMPANY STOCK ACCOUNT: The term Company Stock Account means the account
       to which is credited a Participant's share of Company Stock contributed
       to or acquired by the Plan.

1.14   COMPENSATION: The term Compensation means wages within the meaning of
       Code Section 3401 (a) and all other payments of compensation that are
       actually paid or made available in gross income during the Plan Year 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 (Form W-2) under Code Section 6041(d), Section
       6051(a)(3) and Section 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

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       employment or the services performed (such as the exception for
       agricultural labor in Code Section 3401(a)(2). Compensation will also
       include amounts not currently includible in gross income by reason of
       Code Section 125, Section 402(e)(3), Section 402(h), or Section 403(b).
       However, Compensation used to determine Plan benefits will not include
       Compensation in excess of $100,000. If a determination period is less
       than 12 months, the $100,000 limitation will be multiplied by a fraction,
       the numerator of which is the number of months in the determination
       period, and the denominator of which is 12.

       Effective January 1, 2001, Compensation paid or made available during a
       Limitation Year shall include elective amounts that are not includable in
       gross income of the employee by reason of Code Section 132(f)(4).

1.15   CURRENT OBLIGATIONS: The term Current Obligations means obligations of
       the Trust Find arising from the extension of credit to the Trust Fund and
       which are payable in cash within one year from the date an Employer
       contribution is made to the Plan.

1.16   DISABILITY: The term Disability means a physical or mental condition
       arising after an Employee has become a Participant which totally and
       permanently prevents the Participant from performing his or her specified
       duties for the Employer. The determination as to whether a Participant
       has suffered a Disability will be made by a physician appointed by the
       Administrator. If a difference of opinion arises between the Participant
       and the Administrator as to whether the Participant has suffered a
       Disability, it will be settled by a majority decision of three
       physicians, one to be appointed by the Administrator, one to be appointed
       by the Participant, and the third to be appointed by the two physicians
       first appointed herein. However, notwithstanding the foregoing, the term
       Disability will not include any disability arising from (1) chronic or
       excessive use of intoxicants or other substances; (2) intentionally
       self-inflicted injury or sickness; (3) an unlawful act or enterprise by
       the Participant; or (4) military service where the Participant is
       eligible to receive a government sponsored military disability pension.

1.17   EARLY RETIREMENT AGE: This Plan does not provide a Participant with
       retirement benefits prior to the date the Participant reaches his or her
       Normal Retirement Age.

1.18   ELIGIBLE PARTICIPANT: The term Eligible Participant means a Participant
       eligible to receive an allocation of Employer contributions allocable for
       a Plan Year. Any Participant who is an Employee on the last day of the
       Plan Year will be an Eligible Participant if he or she also completes at
       least 1,000 Hours of Service during the Plan Year. Any Participant who
       terminates employment with the Employer before the last day of the Plan
       Year will only be an Eligible Participant for that Plan Year in
       accordance with the following provisions:

       (a)    RETIRING PARTICIPANTS: A Participant who terminates employment
              before the last day of the Plan Year because of retirement after
              Normal Retirement Age will be an Eligible Participant regardless
              of the number of Hours of Service the Participant completes in
              that Plan Year.

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       (b)    DECEASED PARTICIPANTS: A Participant who terminates employment
              before the last day of the Plan Year because of death will be an
              Eligible Participant regardless of the number of Hours of Service
              the Participant completes in that Plan Year.

       (c)    DISABLED PARTICIPANTS: A Participant who terminates employment
              before the last day of the Plan Year because of Disability will
              not be an Eligible Participant for that Plan Year.

       (d)    TERMINATED PARTICIPANTS: A Participant who terminates before the
              last day of the Plan Year for reasons other than retirement, death
              or Disability will not be an Eligible Participant for that Plan
              Year.

1.19   EMPLOYEE: The term Employee means (1) any person reported on the payroll
       records of the Employer as an employee who is deemed by the Employer to
       be a common law employee; (2) except for purposes of determining
       eligibility to participate in this Plan, any person reported on the
       payroll records of an Affiliated Employer of the Sponsor or an Adopting
       Employer as an employee who is deemed by the Affiliated Employer to be a
       common law employee, even if the Affiliated Employer is not an Adopting
       Employer, (3) any Self-Employed Individual who derives Earned Income from
       the Employer; (4) any Owner-Employee; and (5) any person who is
       considered a Leased Employee but who (i) is not covered by a plan
       described in Code Section 414(n)(5), or (ii) is covered by a plan
       described in Code Section 414(n)(5) but Leased Employees constitute more
       than 20% of the Employer's non-highly compensated workforce. The term
       Employee will not include any individual who is not reported on the
       payroll records of the Employer or an Affiliated Employer as a common law
       employee. If such person is later determined by the Sponsor or by a court
       or governmental agency to be an Employee or to have been an Employee, he
       or she will only be eligible for Plan participation prospectively and may
       participate in the Plan as of the next entry date in Section 2.2
       following such determination and after the satisfaction of all other
       eligibility requirements.

1.20   EMPLOYER: The term Employer means the Sponsor, any Adopting Employer, and
       any direct predecessor business entity of the Sponsor or an Adopting
       Employer which was or would have been considered an Affiliated Employer
       of the Sponsor or an Adopting Employer. Where applicable, such as
       determining Hours of Service and Years of Service, the term Employer or
       Adopting Employer will also mean any business entity that was an Adopting
       Employer. As to any Employee, the term Employer at the time of reference
       means the employer of such Employee.

1.21   EXEMPT LOAN: The term Exempt Loan means a loan made to the Plan by a
       disqualified person or that is guaranteed by a disqualified person and
       which satisfies the requirements of income tax regulation Section
       54.4975-7(b) and Department of Labor regulation Section 2550.408b-3.

1.22   FIDUCIARY: The term Fiduciary means any individual or entity which
       exercises any discretionary authority or control over the management of
       the Plan or over the disposition of the assets of the Plan; renders
       investment advice for a fee or other compensation

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       (direct or indirect); has any discretionary authority or responsibility
       over Plan administration; or acts to carry out a fiduciary
       responsibility, when designated by a named Fiduciary pursuant to
       authority granted by the Plan; subject, however, to any exception granted
       directly or indirectly by the provisions of ERISA or any applicable
       regulations. The Employer is the "named Fiduciary" for purposes of ERISA
       Section 402(a)(2).

1.23   FISCAL YEAR: The term Fiscal Year means the Employer's accounting year
       beginning January 1st and ending December 31st.

1.24   FORFEITURE: The term Forfeiture means the amount by which a Participant's
       Account balance exceeds his or her Vested Interest upon the earlier to
       occur of (1) the date the Participant receives a distribution of his or
       her Vested Interest pursuant to Sections 5.4, 5.5, or 5.6; or (2) the
       date the Participant incurs 5 consecutive Breaks in Service after
       Termination of Employment. No Forfeitures will occur solely as a result
       of the withdrawal of a Participant's own contributions to the Plan, or a
       Participant's transfer to an Affiliated Employer or Adopting Employer.
       All Forfeitures will be allocated to the Forfeiture Account pending
       allocation pursuant to Section 3.5.

1.25   FORM W-2 COMPENSATION: The term Form W-2 Compensation means wages within
       the meaning of Code Section 3401(a) and all other payments of
       compensation actually paid or made available in gross income 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
       Form W-2 under Code Section 6041(d), Section 6051(a)(3) and Section 6052.
       Compensation must be determined without regard to any rules under Code
       Section 3401(a) limiting remuneration included in wages based on the
       nature or location of the employment or services performed (such as the
       exception for agricultural labor in Code Section 3401(a)(2).

1.26   HCE: The term HCE means a Highly Compensated Employee.

1.27   HIGHLY COMPENSATED EMPLOYEE: The term Highly Compensated Employee means,
       for Plan Years beginning after December 31, 1996, any Employee who during
       the Plan Year or during the look-back year was a 5% owner as defined in
       Code Section 416(i)(1), or who for the look-back year had Code Section
       415 Compensation in excess of $80,000 as adjusted in accordance with Code
       Section 415(d) (except that the base year will be the calendar quarter
       ending September 30, 1996). In determining who is a highly compensated
       former Employee, the rules for determining which Employees are Highly
       Compensated Employees for the Plan Year or look-back year for which the
       determination is being made (in accordance with temporary regulation
       Section 1.414(q)- IT, A-4 and Notice 97-45) will be applied. In
       determining if an Employee is a Highly Compensated Employee for Plan
       Years beginning in 1997, the amendments to Code Section 414(q) are deemed
       to have been in effect for Plan Years beginning in 1996. If the Employer
       maintains more than one qualified retirement plan, the terms of this
       Section will be applied in a consistent manner in all such plans.

       (a)    DETERMINATION OF LOOK BACK YEAR: The look-back year will be the 12
              month period immediately preceding the Plan Year for which the
              determination is being made, except that in determining if an
              Employee is a Highly Compensated

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              Employee based on his or her Code Section 415 Compensation, the
              Administrator may elect for any Plan Year that the look-back year
              will be the calendar year beginning with or within the look-back
              year.

       (b)    TOP PAID GROUP ELECTION: In determining if an Employee is a Highly
              Compensated Employee based on Code Section 415 Compensation, the
              top paid group election set forth in Code Section 414(q)(3) is
              being applied by the Plan.

1.28   HOUR OF SERVICE: The term Hour of Service means, and the number of an
       Employee's Hour of Service will be determined in accordance with, the
       following provisions:

       (a)    DETERMINATION OF HOURS: The term Hour of Service means (1) each
              hour an Employee is paid, or entitled to payment, for the
              performance of duties for the Employer or an Affiliated Employer,
              which will be credited to the Employee for the computation period
              in which the duties are performed; (2) each hour for which an
              Employee is paid, or entitled to payment, by the Employer or an
              Affiliated Employer on account of a period of time during which no
              duties are performed (irrespective of whether the employment
              relationship has terminated) due to vacation, holiday, illness,
              incapacity (including disability), layoff, jury duty, military
              duty or leave of absence, except that no more than 501 hours will
              be credited under this clause (2) for any single continuous period
              (whether or not such period occurs in a single computation
              period); and (3) each hour for which back pay, irrespective of
              mitigation of damages, is either awarded or agreed to by the
              Employer or an Affiliated Employer, except that the same hours
              will not be credited both under clause (1) or clause (2) and under
              this clause (3), and these hours will be credited 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. Hours of Service will be calculated
              and credited pursuant to DOL regulation 2530.200b-2(b) and (c),
              which are incorporated herein by reference.

       (b)    MATERNITY PATERNITY LEAVE: In determining if a Break in Service
              for participation and vesting has occurred, an individual on
              Maternity or Paternity Leave will receive credit for up to 501
              hours which would otherwise have been credited but for such
              absence, or in any case in which such hours cannot be determined,
              8 hours per day of such absence. Hours credited for Maternity of
              Paternity Leave will be credited in the computation period in
              which the absence begins if the crediting is necessary to prevent
              a Break in Service in that period, or in all other cases, in the
              following computation period.

       (c)    USE OF EQUIVALENCIES: Notwithstanding paragraph (a), the
              Administrator may elect for all Employees or for one or more
              different classifications of Employees (provided such
              classifications are reasonable and are consistently applied) to
              apply one or more of the following equivalency methods in
              determining the Hours of Service of an Employee paid on an hourly
              or salaried basis. Under such equivalency methods, an Employee
              will be credited with either (1) 190 Hours of

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              Service for each month in which he or she is paid or entitled to
              payment for at least one Hour of Service; or (2) 95 Hours of
              Service for each semi-monthly period in which he or she is paid or
              entitled to payment for at least one Hour of Service; or (3) 45
              Hours of Service for each week in which he or she is paid or
              entitled to payment for at least one Hour of Service; or (4) 10
              Hours of Service for each day in which he or she is paid or
              entitled to payment for at least one Hour of Service.

1.29   KEY EMPLOYEE: The term Key Employee means any Employee, Former Employee,
       deceased Employee, or Beneficiary who at any time during the Plan Year
       containing the Determination Date for the Plan Year in question or any of
       the prior 4 Plan Years was one of the following:

       (a)    OFFICERS: An officer of the Employer whose Code Section 415
              Compensation exceeds 50% of the amount in effect under Code
              Section 415(b)(1)(A), except that no more than fifty Employees
              (or, if lesser, the greater of three or 10% of the Employees) will
              be treated as officers.

       (b)    OWNERS: An owner (or was considered an owner under Code Section
              318) of one of the ten largest interests in the Employer whose
              Code Section 415 Compensation exceeds 100% of the dollar
              limitation in effect under Code Section 415(c)(1)(A), but if two
              Employees own the same interest in the Employer, the Employee with
              the greater annual Code Section 415 Compensation will be treated
              as owning a larger interest; or a 5% owner of the Employer as
              defined in Code Section 416(i)(l)(B)(i); or a 1% owner of the
              Employer as defined in Code Section 416(i)(1)(B)(ii) whose annual
              Code Section 415 Compensation is more than $150,000.

1.30   LEASED EMPLOYEE: The term Leased Employee means, for Plan Years beginning
       on or after January 1, 1997, any person within the meaning of Code
       Section 414(n)(2) and Section 414(o) who is not reported on the payroll
       records of the Employer as a common law employee and who provides
       services to the Employer if (a) the services are provided under an
       agreement between the Employer and a leasing organization; (b) the person
       has performed services for the Employer or for the Employer and related
       persons as determined under Code Sections 414(n)(6) on a substantially
       full time basis for a period of at least one year; and (c) the services
       are performed under the primary direction and control of the Employer.
       Contributions or benefits provided to a Leased Employee by the leasing
       organization which are attributable to services performed for the
       Employer will be treated as provided by the Employer. A Leased Employee
       will not be considered an Employee of the recipient if such Employee is
       covered by a money purchase plan providing (a) a non-integrated Employer
       contribution rate of at least 10% of Code Section 415 Compensation, but
       including amounts contributed by the Employer pursuant to a salary
       reduction agreement which are excludible from the Employee's gross income
       under a cafeteria plan covered by Code Section 125, a cash or deferred
       plan under Code Section 401(k), a SEP under Code Section 408(k) or a
       tax-deferred annuity under Code Section 403(b); (b) immediate
       participation; and (c) full and immediate vesting. This exclusion is only
       available if Leased Employees do not constitute more than 20% of the
       recipient's non-highly compensated work force.

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1.31   LIMITATION YEAR: The term Limitation Year means the Plan Year.

1.32   MATERNITY OR PATERNITY LEAVE: The term Maternity or Paternity Leave means
       that an Employee is absent from work because of the Employee's pregnancy;
       the birth of the Employee's child; the placement of a child with the
       Employee in connection with the adoption of such child by the Employee;
       or the need to care for such child for a period beginning immediately
       following the child's birth or placement as set forth above.

1.33   NHCE: The term NHCE means a Non-Highly Compensated Employee.

1.34   NON-HIGHLY COMPENSATED EMPLOYEE: The term Non-Highly Compensated Employee
       means any Employee who is not a Highly Compensated Employee.

1.35   NON-KEY EMPLOYEE: The term Non-Key Employee means any Employee who is not
       a Key Employee, including former Key Employees.

1.36   NORMAL RETIREMENT AGE: The term Normal Retirement Age means the date a
       Participant reaches Age 65. There is no mandatory retirement age.

1.37   NORMAL RETIREMENT DATE: The term Normal Retirement Date means the same
       date a Participant reaches Nor-mat Retirement Age.

1.38   OTHER INVESTMENTS ACCOUNT: The term Other Investments Account means the
       account to which is credited a Participant's share of Plan assets other
       than Company Stock, including Forfeitures which are not used to pay
       administrative expenses or to reduce Employer contributions, earnings and
       losses, and the proceeds of any Policies, if any, purchased on the
       Participant's life under Section 7.13. Payments to purchase Company Stock
       will be debited from this account.

1.39   PARTICIPANT: The term Participant means any Employee who has met the
       eligibility and participation requirements of the Plan. However, an
       individual who is no longer an Employee will not be deemed a Participant
       if his or her entire Plan benefit (1) is fully guaranteed by an insurance
       company and is legally enforceable at the sole choice of such individual
       against such insurance company, provided that a contract, Policy, or
       certificate describing the benefits to which such individual is entitled
       under the Plan has been issued to such individual; or (2) is paid in a
       lump sum distribution which represents such individual's entire interest
       in the Plan; or (3) is paid in some other form of distribution and the
       final payment thereunder has been made.

1.40   PARTICIPANT'S ACCOUNT: The term Participant's Account means the aggregate
       balance in a Participant's Company Stock Account and Other Investments
       Account.

1.41   PERMISSIVE AGGREGATION GROUP: The term Permissive Aggregation Group means
       a Required Aggregation Group plus any Employer plan(s) which when
       considered as a group with the Required Aggregation Group would continue
       to satisfy Code Section 401(a)(4) and Section 410.

                                       11
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1.42   PLAN: The term Plan means this profit sharing plan and trust agreement,
       which is named the Medical Systems Management, Inc. Employee Stock
       Ownership Plan & Trust.

1.43   PLAN YEAR: The term Plan Year means the Plan's accounting year beginning
       January 1st and ending December 31st.

1.44   POLICY: The term Policy means a life insurance policy or annuity contract
       purchased pursuant to the provisions of Section 7.13 of the Plan.

1.45   QUALIFIED ELECTION PERIOD: The term Qualified Election Period means the
       five Plan Year period beginning with the later of the Plan Year after the
       Plan Year the Participant attains Age 55, or the Plan Year after the Plan
       Year the Participant first becomes a Qualified Participant.

1.46   QUALIFIED PARTICIPANT: The term Qualified Participant means a Participant
       who has attained Age 55 and who has completed at least 10 Years of Plan
       Participation.

1.47   REQUIRED AGGREGATION GROUP: The term Required Aggregation Group means (1)
       each qualified deferred compensation 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 deferred compensation plan of the Employer
       which enables a plan described in (I) to satisfy Code Section 401(a)(4)
       or Section 410.

1.48   REQUIRED BEGINNING DATE: The term Required Beginning Date means, for a
       Participant who is not a 5% owner, April 1st of the calendar year
       following the later of the Calendar year in which he or she reaches Age
       70-1/2 or the calendar year in which he or she actually retires; and for
       a Participant who is a 5% owner, April In of the calendar year following
       the calendar year in which he or she reaches Age 70-1/2.

       (a)    DEFINITION OF 5% OWNER: A Participant will be treated as a 5%
              owner hereunder if such Participant is a 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 reaches Age 70-1/2.
              Once distributions have begun to a 5% owner under this Section,
              they must continue even if the Participant ceases to be a 5% owner
              in a subsequent year.

       (b)    PRE-RETIREMENT AGE 70-1/2 DISTRIBUTIONS: The pre-retirement Age
              70-1/2 distribution option is only eliminated with respect to
              Employees who reach Age 70-1/2 in or after a calendar year that
              begins after the later of December 31, 1998, or the adoption date
              of this amended Plan. The pre-retirement Age 70-1/2 distribution
              option is an optional form of benefit under which benefits payable
              in a particular distribution form (including any modifications
              elected after benefit commencement) commence at a time during the
              period that begins on or after January 1 n of the calendar year in
              which an Employee attains age 70-1/2 and ends April 1st of the
              immediately following calendar year.

                                       12
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1.49   ROLLOVER ACCOUNT: The term Rollover Account means the account to which a
       Participant's Rollover Contributions, if any, are allocated. A
       Participant will at all times have a 100% Vested Interest in all amounts
       credited to his or her Rollover Account.

1.50   ROLLOVER CONTRIBUTION: The term Rollover Contribution means an amount
       transferred to this Plan (a) in a trustee to trustee transfer from
       another qualified plan; (b) from another qualified plan as a distribution
       eligible for tax free rollover treatment and which is transferred by the
       Participant to this Plan within 60 days following his receipt thereof;
       (c) from a conduit individual retirement account if the only assets
       therein were previously distributed to the Participant by another
       qualified plan as a distribution eligible for a tax free rollover within
       60 days of receipt thereof and earnings on said assets; or (d) from a
       conduit individual retirement account meeting the requirements of (a)
       above and transferred to this Plan within 60 days of receipt thereof The
       Plan will not accept a Rollover Contribution under clause (a) which is
       subject at the time of transfer to the Qualified Joint and Survivor
       Annuity requirements of Code Section 401(a)(11).

1.51   SHAREHOLDER-EMPLOYEE: The term Shareholder-Employee means, in the case of
       an Employer or Affiliated Employer which is an electing small business
       corporation, an individual who is an employee or officer of such electing
       small business corporation and owns, or is considered as owning within
       the meaning of Code Section 318(a)(1), on any day during the taxable year
       of such corporation, more than 5% of the outstanding stock of the
       corporation.

1.52   SPONSOR: The term Sponsor means Medical Systems Management, Inc. (and any
       successor thereto that elects to assume sponsorship of this Plan).

1.53   SPOUSE: The term Spouse means the person to whom a Participant is legally
       married.

1.54   TERMINATION OF EMPLOYMENT: The term Termination of Employment means that
       a Participant has ceased to be an Employee for reasons other than
       retirement, death, or Disability.

1.55   TERMINATED PARTICIPANT: The term Terminated Participant means a
       Participant who has ceased to be an Employee for reasons other than
       retirement, death or Disability.

1.56   TOP HEAVY: The term Top Heavy means for any Plan Year beginning after
       December 31, 1983 (a) that the Top Heavy Ratio exceeds 60% and the Plan
       is not part of a Required Aggregation Group or Permissive Aggregation
       Group; or (b) that the Plan is a part of a Required Aggregation Group but
       not a Permissive Aggregation Group and the Top Heavy Ratio for the group
       exceeds 60%; or (c) that the Plan is a part of a Required Aggregation
       Group and a Permissive Aggregation Group and the Top Heavy Ratio for the
       Permissive Aggregation Group exceeds 60%.

1.57   TOP HEAVY MINIMUM ALLOCATION: The term Top Heavy Minimum Allocation means
       an amount of Employer contributions and Forfeitures equal to 3% of an
       Employee's Code Section 415 Compensation (or such higher or lesser
       percentage as may otherwise be indicated in Section 3.6).

                                       13
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1.58   TOP HEAVY RATIO: In determining if this Plan is Top Heavy or Super Top
       Heavy, the Top Heavy Ratio will be determined in accordance with the
       following provisions:

       (a)    RULE 1: If the Employer maintains one or more defined contribution
              plans (including SEPs) and has not maintained any defined benefit
              plan which during the 5-year period ending on the Determination
              Date had accrued benefits, the Top Heavy Ratio for this Plan alone
              or for the Required or Permissive Aggregation Group 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
              the account balances (including any part of any account balance
              distributed in the 5-year period ending on the Determination Date)
              determined under Code Section 416 and the regulation thereunder.
              Both the numerator and the denominator of the Top Heavy Ratio will
              be increased to reflect any contribution not actually made as of
              the Determination Date but which is required to be taken into
              account under Code Section 416 and the regulations thereunder.

       (b)    RULE 2: If the Employer maintains one or more defined contribution
              plans (including SEPs) and maintains or has maintained one or more
              defined benefit plans which during the 5-year period ending on the
              Determination Date has had any accrued benefits, the Top Heavy
              Ratio for any Required or Permissive Aggregation Group is a
              fraction, the numerator of which is the sum of account balances
              under the aggregated defined contribution plans for all Key
              Employees determined in accordance with paragraph (a) above, and
              the present value of accrued benefits under the aggregated defined
              benefit 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 plans for all
              Participants, determined in accordance with paragraph (a), and the
              present value of accrued benefits under the aggregated defined
              benefit plans for all Participants as of the Determination Date,
              all determined under Code Section 416 and the regulations
              thereunder. The accrued benefits under a defined benefit plan in
              both the numerator and denominator of the Top Heavy Ratio are
              increased for any distribution made in the 5-year period ending on
              the Determination Date.

       (c)    RULE 3: For purposes of paragraphs (a) and (b) above, the value of
              account balances and the present value of accrued benefits will be
              determined as of the most recent Valuation Date that falls within
              or ends with the 12-month period ending on the Determination Date,
              except as provided in Code Section 416 and the regulations
              thereunder for the first and second Plan Years of a defined
              benefit plan. The account balances and accrued benefits will be
              disregarded for a Participant (1) who is not a Key Employee but
              who was a Key Employee in a prior year or (2) who has not been
              credited with at least one Hour of Service with any Employer
              maintaining the Plan at any time during the 5-year period ending
              on the Determination Date. The calculation of the Top Heavy Ratio
              and the extent to which distributions, rollovers, and transfers
              are taken into account will be made in accordance with Code
              Section 416 and the regulations thereunder. When

                                       14
<Page>

              aggregating plans, the value of the account balances and accrued
              benefits will be calculated with reference to the Determination
              Date that falls within the same calendar year. The accrued benefit
              of a Participant other than a Key Employee will be determined
              under (1) the method, if any, that uniformly applies for accrual
              purposes under all defined benefit plans maintained by the
              Employer, or (2) effective as of the first Plan Year beginning
              after December 31, 1986, 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 41l(b)(1)(C).
              Deductible employee contributions will not be taken into account
              in determining the Top Heavy Ratio.

       (d)    DEFINITION OF DETERMINATION DATE: In determining the Top Heavy
              Ratio, the term Determination Date means the last day of the
              preceding Plan Year except for the first Plan Year when the
              Determination Date means the last day of such first Plan Year.

1.59   TRUSTEE: The term Trustee means the persons or entity named as trustee or
       trustees in this Plan and any successor to such Trustee or Trustees.

1.60   TRUST FUND: The term Trust Fund or Trust means the assets of the Plan.

1.61   UNALLOCATED COMPANY STOCK ACCOUNT: The term Unallocated Company Stock
       Account means an account containing Company Stock acquired with the
       proceeds of an Exempt Loan and which has not been allocated to the
       Participants' Company Stock Accounts. For each Plan Year during the
       duration of an Exempt Loan, the number of shares of Company Stock
       released from the Company Stock Account will equal the number of shares
       held therein immediately before release for the current Plan Year
       multiplied by a fraction, the numerator of which is the amount of
       principal and interest paid for the Plan Year and the denominator of
       which is the sum of the numerator plus the principal and interest to be
       paid for all future Plan Years.

1.62   VALUATION DATE: Except as otherwise provided in paragraph (c) of the
       definition of Top Heavy Ratio, the term Valuation Date means the date on
       which the Trustee determines the value of the Trust Fund. The Trust Fund
       must be valued at least annually as of the last day of the Plan Year, but
       the Administrator can elect to have all or any portion of the assets of
       the Trust Fund valued more frequently, including, but not limited to,
       semi-annually, quarterly, monthly, or daily.

1.63   VESTED AGGREGATE ACCOUNT: The term Vested Aggregate Account means the
       aggregate amount in a Participant's Account, Rollover Account, Voluntary
       Employee Contribution Account, and any other accounts as the
       Administrator may determine necessary from time to time, in which the
       Participant has a Vested Interest.

1.64   VESTED, VESTED INTEREST AND VESTING: The term Vested, Vested Interest and
       Vesting mean a Participant's nonforfeitable percentage in any account
       maintained on his or her behalf under the terms of the Plan. A
       Participant's Vested Interest in his or her Participant's Account will be
       determined in accordance with Section 4.6 of the Plan.

                                       15
<Page>

1.65   YEAR OF SERVICE: The term Year of Service means a 12-consecutive month
       computation period during which an Employee (or Participant) completes a
       specified number of Hours of Service for either the Employer or an
       Affiliated Employer (or any business entity which was an Adopting
       Employer), determined in accordance with the following provisions:

       (a)    DEFINITION OF EMPLOYMENT COMMENCEMENT DATE: As used in this
              Section, the term Employment Commencement Date means the first day
              on which an Employee performs an Hour of Service for the Employer
              or an Affiliated Employer; and the term Reemployment Commencement
              Date means the first day following a Break in Service on which an
              Employee performs an Hour of Service for the Employer or an
              Affiliated Employer.

       (b)    YEAR OF SERVICE FOR ELIGIBILITY: In any Plan Year in which the
              eligibility requirements as determined under Section 2.1 are based
              on Years of Service, (1) a Year of Service is a 12-consecutive
              month period during which an Employee is credited with at least
              1,000 Hours of Service; and (2) an Employee's initial eligibility
              computation period will begin on his or her Employment
              Commencement Date. The second eligibility computation period will
              begin on the first day of the Plan Year which begins prior to the
              first anniversary of the Employee's Employment Commencement Date
              regardless of whether the Employee is credited with at least 1,000
              Hours of Service during the initial computation period. If the
              Employee is credited with 1,000 Hours of Service in both the
              initial eligibility computation period and in the second
              eligibility computation period, the Employee will be credited with
              two Years of Service for eligibility purposes. If a Plan Year is
              less than 12 consecutive months and the Hours of Service
              requirement set forth herein is greater than one, such requirement
              will be proportionately reduced.

       (c)    YEAR OF SERVICE FOR VESTING: In any Plan Year in which a
              Participant's Vested Interest as determined under Section 4.6 is
              based on Years of Service, (1) a Year of Service is a
              12-consecutive month period during which an Employee is credited
              with at least at least 1,000 Hours of Service; and (2) the Vesting
              computation period will be the Plan Year. If a Plan Year is less
              than 12 consecutive months and the Hours of Service requirement
              set forth herein is greater than one, such requirement will be
              proportionately reduced.

       (d)    PRIOR SERVICE CREDIT: An Employee will not receive credit for
              Years of Service with any other entity for any purpose under the
              terms of this Plan except as otherwise set forth herein with
              respect to an Affiliated Employer or an Adopting Employer.

       (e)    REEMPLOYMENT BEFORE A BREAK IN SERVICE: If an Employee terminates
              employment but is re-employed by the Employer before incurring a
              Break in Service, his or her Years of Service and his or her
              employment will not be deemed to have been interrupted during such
              Plan Year and, if he or she was a Participant in the Plan (or
              otherwise satisfied the requirements for participation

                                       16
<Page>

              specified in Section 2.1), he or she will remain (or become) a
              Participant immediately upon his or her re-employment by the
              Employer. If an Employee was not a Participant in the Plan but
              otherwise satisfied the requirements for participation specified
              in the Plan, lie or she will become a Participant on the later of
              the date the Employee would have entered the Plan had he or she
              not terminated employment with the Employer, or upon the
              Employee's reemployment date.

       (f)    REEMPLOYMENT AFTER A BREAK IN SERVICE: If an Employee terminates
              employment and is subsequently re-employed by the Employer or an
              Affiliated Employer after incurring a Break in Service, Years of
              Service that were completed prior to the Break in Service will be
              counted retroactively only after such Employee has completed a
              Year of Service from his or her Reemployment Commencement Date,
              subject to the following:

              (1)    DETERMINATION OF PERIODS OF SERVICE FOR ELIGIBILITY: For
                     eligibility purposes if such Employee did not have a Vested
                     Interest in his or her Participant's Account before the
                     Break in Service and the number of the Employee's
                     consecutive Breaks in Service equals or exceeds the greater
                     of five or the aggregate number of Years of Service, Years
                     of Service that were completed prior to the Break in
                     Service will not be counted. The aggregate number of Years
                     of Service will not include any Years of Service previously
                     disregarded hereunder by reason of prior Breaks in Service.
                     If such former Employee's Years of Service are disregarded
                     under this paragraph, he or she will be treated as a new
                     Employee for eligibility purposes.

              (2)    DETERMINATION OF YEARS OF SERVICE FOR PURPOSES OTHER THAN
                     ELIGIBILITY: For all purposes other than eligibility, if
                     the Employee has incurred 5 consecutive Breaks in Service,
                     Years of Service completed prior to such 5 consecutive
                     Breaks in Service will not be counted if the Employee did
                     not have a Vested Interest in his or her Participant's
                     Account and the number of consecutive Breaks in Service
                     equals or exceeds the aggregate number of Years of Service
                     before such period.

              (3)    ENTRY OR REENTRY INTO THE PLAN: Regardless of whether or
                     not such Employee was a Plan Participant before incurring
                     the Break in Service, he or she will be eligible to enter
                     the Plan as a Participant upon satisfaction of the
                     eligibility requirements set forth in Article 2 as though
                     he or she was a new Employee upon the Employee's
                     Re-employment Commencement Date, or if earlier upon
                     satisfaction of the eligibility requirements set forth in
                     Article 2 and the completion of an additional Year of
                     Service after the Employee's Reemployment Commencement
                     Date, at which time the Employee's participation in the
                     Plan will be deemed to have been reinstated as of his or
                     her Re-employment Commencement Date (provided the Employee
                     is re-employed by the Employer).

                                       17
<Page>

              (4)    RE-ENTRY FOR PURPOSES OF MAKING DEFERRALS: Notwithstanding
                     subparagraph (3) to the contrary, such Employee, solely for
                     the purpose of making Elective Deferrals, will re-enter the
                     Plan immediately upon re-employment by the Employer.

       (g)    EMPLOYEES UNDER 2-YEAR FULL AND IMMEDIATE VESTING: If this Plan at
              any time (1) provides in Section 2.1 that an Employee must
              complete 2 Years of Service for eligibility purposes, and (2)
              provides in Section 4.6 that an Employee will have a 100% Vested
              Interest in his or her Participant's Account upon becoming a
              Participant, then the Years of Service of an Employee who incurs a
              Break in Service before satisfying such 2 Years of Service
              eligibility requirement will not be counted for eligibility
              purposes.

                                    ARTICLE 2
                               PLAN PARTICIPATION

2.1    ELIGIBILITY REQUIREMENTS: Any Employee who is not in an ineligible class
       of Employees will be eligible to become a Participant in the Plan in
       accordance with the following provisions:

       (a)    AGE AND SERVICE REQUIREMENT: Anyone who is a Participant on
              January 1, 1997 will continue to participate in the Plan. Any
              other Employee who is not a member of an ineligible class of
              Employees will be eligible to enter the Plan as a Participant when
              he or she reaches Age 21 and completes 1 Year of Service.

       (b)    INELIGIBLE CLASSES OF EMPLOYEES: All Employees are eligible to
              participate in the Plan except for the following ineligible
              classes of Employees: (1) Leased Employees; (2) any person who is
              a director of the Employer and is acting solely in that capacity.

       (c)    PARTICIPATION BY INELIGIBLE EMPLOYEES: If an Employee who is not a
              member of the eligible class of Employees becomes a member of the
              eligible class, such Employee will participate in the Plan
              immediately if he or she has satisfied the minimum age and service
              requirements and would have previously become a Participant had he
              or she been a member of the eligible class. The participation of a
              Participant who becomes a member of an ineligible class will be
              suspended, and such Participant will be entitled to an allocation
              of Employer contributions and Forfeitures for the Plan Year only
              to the extent of Hours of Service completed while a member of an
              eligible class of Employees. Upon returning to an eligible class
              of Employees, a suspended Participant will immediately participate
              again in the Plan. The Vested Interest of a Participant who ceases
              to be a member of an eligible class will continue to increase in
              accordance with Section 4.6.

       (d)    PARTICIPATION BY FORMER PARTICIPANTS: A Participant who terminates
              employment with the Employer for any reason but is subsequently
              reemployed as an Eligible Employee will again become a Participant
              in the Plan as provided in the definition of Year of Service.

                                       18
<Page>

2.2    ENTRY DATE: An Employee will enter the Plan as a Participant retroactive
       to January 1st of the Plan Year in which he or she satisfies the
       eligibility requirements in Section 2.1.

2.3    WAIVER OF PARTICIPATION: An Employee who is otherwise eligible to
       participate in the Plan may elect to waive such participation in
       accordance with the following provisions:

       (a)    IRREVOCABLE ELECTION: An Eligible Employee may make a one-time
              irrevocable election to waive participation in the Plan. However,
              the Administrator may in its sole discretion elect not to make
              this option available to one or more Eligible Employees if the
              Eligible Employee is not an HCE and is not likely to become an HCE
              and if the Administrator determines that such waiver may cause the
              Plan for any Plan Year to fail to satisfy one of the tests set
              forth in Code Section 410(b)(1)(A) or Code Section 410(b)(1)(B)
              and (C). The Employee's election to waive participation in the
              Plan must be in writing and must be delivered to the Administrator
              on or before the date the Employee first becomes eligible to
              participate in the Plan. Notwithstanding the foregoing however,
              once an Employee has become a Participant in the Plan, no waiver
              can be made, except as provided in paragraph (b).

       (b)    ELECTION TO WAIVE ALLOCATION: Notwithstanding paragraph (a) above,
              and subject to the Top-Heavy Minimum Benefit requirements of
              Section 3.6, a Participant may agree to forego an allocation of
              Employer contributions to his or her Participant's Account for all
              or any Plan Years if such Participant is an HCE for such Plan
              Year.

       (c)    ADMINISTRATIVE REQUIREMENTS: The Employee's election to waive
              participation or forego an allocation must be in writing and must
              be delivered to the Administrator on or before the date the
              Employee first becomes eligible to participate in the Plan in the
              case of a waiver under paragraph (a), and before the Participant
              is entitled to an allocation to his or her Participant's Account
              in the case of foregoing such allocation under paragraph (b) for a
              Plan Year. The Administrator will furnish any form required to
              make an election under this Section, which may include the
              requirement for consent by the Employee's Spouse.

2.4    REEMPLOYMENT: If an Employee terminates employment and is subsequently
       re-employed by the Employer or an Affiliated Employer, such Employee's
       Years of Service for purposes of eligibility (as well as the time such
       Employee enters or re-enters the Plan as a Participant) will be
       determined in accordance with the rules described in the definition of
       Years of Service.

2.5    EXCLUSION OF ELIGIBLE EMPLOYEE: If, in any Plan Year, any Employee who
       should be included as a Participant in the Plan is erroneously excluded,
       and discovery of such omission is not made until after a contribution for
       that Plan Year has been made, the Employer will make a subsequent
       contribution to the Plan (if necessary after the

                                       19
<Page>

       application of available forfeitures, if any), or may correct such
       omission by any other method of correction specified in Revenue Procedure
       2000-16 (or in any subsequent Revenue Procedure or guidance issued by the
       Internal Revenue Service) so that the omitted Employee receives the same
       amount which the Employee would have received had he or she not been
       omitted from the Plan.

2.6    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 that incorrect inclusion is not made until
       after a contribution for the year has been made, and such ineligible
       Employee has not received a distribution of the amount erroneously
       allocated to him or her, the Employer will not be entitled to recover the
       contribution made with respect to the ineligible person, but the amount
       erroneously contributed will be applied as a forfeiture (except for
       elective deferrals in the case of a Code Section 40l(k) plan which will
       be distributed to the ineligible Employee) for the Plan Year in which the
       error is discovered.

                                    ARTICLE 3
                          CONTRIBUTIONS AND ALLOCATIONS

3.1    EMPLOYER CONTRIBUTIONS: Each Plan Year, the Employer will contribute to
       the Plan such amount as it may in its sole discretion determine, subject
       to the following provisions:

       (a)    AMOUNT OF CONTRIBUTION: For each Plan Year beginning before
              January 1, 2000, the Employer will make a money purchase pension
              plan contribution equal to 10% of each Eligible Participant's
              Compensation. The Employer, in its sole discretion, will determine
              the amount of the contribution to be made to the stock bonus plan
              and will notify the Trustee in writing of the amount contributed.
              The Employer's determination of the amount of its contribution
              will be binding on the Trustee, the Administrator and all
              Participants and may not be reviewed in any manner.

       (b)    CONTRIBUTION PERIOD: Each Plan Year, any contribution made under
              the terms of the Plan may, at the election of the Administrator,
              be contributed to the Plan (1) each payroll period; (2) each
              month; (3) each Plan quarter, (4) on an annual basis; or (5) on
              any other less than annual contribution period basis as determined
              by the Employer, provided such contribution period does not
              discriminate in favor of Highly Compensated Employees. The
              Employer may elect a different contribution period for each type
              of contribution.

       (c)    CONTRIBUTION FOR MISTAKENLY EXCLUDED EMPLOYEES: Notwithstanding
              paragraphs (a) and (b), if an Employee should have been included
              as a Participant but is mistakenly excluded for any reason, the
              omission will be corrected as specified in Section 2.5.

       (d)    FORM OF PAYMENT: Employer contributions may be paid to the Plan in
              cash, Company Stock, or any other property permitted under Code
              Section 4975 that is

                                       20
<Page>

              acceptable to the Trustee. However, to the extent the Plan has
              Current Obligations, the Employer's contribution must will be paid
              to the Plan in cash sufficient to satisfy the Plan's Current
              Obligations.

       (e)    REFUND OF CONTRIBUTIONS: Contributions made to the Plan by the
              Employer can only be returned to the Employer in accordance with
              the following provisions:

              (1)    FAILURE TO INITIALLY QUALIFY: If the Plan fails to
                     initially satisfy the requirements of Code Section 401(a)
                     and the Employer declines to amend the Plan to satisfy such
                     requirements, contributions made prior to the date such
                     qualification is denied must be returned to the Employer
                     within 1 year of the date of such denial, but only if the
                     application for the qualification is made by the time
                     prescribed by law for filing the Employer's tax return for
                     the taxable year in which the Plan is adopted, or by such
                     later date as the Secretary of the Treasury may prescribe.

              (2)    CONTRIBUTIONS MADE UNDER A MISTAKE OF FACT: If a
                     contribution is attributable in whole or in part to a good
                     faith mistake of fact, including a good faith mistake in
                     determining the deductibility of the contribution under
                     Code Section 404, then an amount may be returned to the
                     Employer which is equal to the excess of the amount
                     contributed over the amount which would have been
                     contributed had the mistake not occurred. Earnings
                     attributable to any such excess contribution will not be
                     returned, but losses attributable to the excess
                     contribution will reduce the amount so returned. Such
                     amount will be returned within one year of the date the
                     contribution was made or the deduction disallowed, as the
                     case may be.

              (3)    NONDEDUCTIBLE CONTRIBUTIONS: Except to the extent an
                     Employer may intentionally make a nondeductible
                     contribution, for example in order to correct an
                     administrative error or restore a Forfeiture, any
                     contribution by the Employer is conditioned on its
                     deductibility and will otherwise be returned to the
                     Employer.

3.2    ALLOCATION OF EMPLOYER CONTRIBUTIONS: Subject to the Top Heavy allocation
       requirements of Section 3.5 and the Code Section 415 limitations of
       Article 6, Employer contributions will be allocated on the annual
       Valuation Date to each Eligible Participant's Account as follows:

       (a)    ALLOCATION OF CONTRIBUTIONS: The Employers contribution to the
              plan will be allocated on the annual Valuation Date to each
              Eligible Participant's Account in the proportion that the
              Allocation Points (as defined herein) of each such Participant for
              the Plan Year bears to the aggregate Allocation Points of all such
              Participants for such Plan Year.

              For purposes of the Plan, a Participant shall be credited with one
              (1) Allocation point for each One Thousand Dollars ($1,000) of
              Compensation and ten (10)

                                       21
<Page>

              Allocation Points for each Year of Vesting Service, up to a
              maximum of (10) Years of Vesting Service.

       (b)    ALLOCATION OF COMPANY STOCK: Subject to the requirements of
              Section 3.3, Company Stock contributed to or otherwise purchased
              by the Plan will be allocated to each Eligible Participant's
              Company Stock Account in the ratio that each Eligible
              Participant's Compensation bears to the total Compensation of all
              Eligible Participants. However, Company Stock acquired by the Plan
              with the proceeds of an Exempt Loan shall only be allocated to
              each Participant's Company Stock Account upon release from the
              Unallocated Company Stock Suspense Account as provided in Section
              3.3(c) below. Company Stock acquired with the proceeds of an
              Exempt Loan shall be an asset of the Trust Fund and maintained in
              the Unallocated Company Stock Suspense Account. Company Stock
              which has been released from the Unallocated Company Stock Account
              during the Plan Year will be allocated on the annual Valuation
              Date to each Eligible Participant's Company Stock Account in the
              same ratio as described above.

       (c)    ALLOCATION OF OTHER INVESTMENTS: Each Eligible Participant's share
              of cash or property, other than Company Stock and any dividends
              attributable thereto, will be allocated to the Participant's Other
              Investments Account in the ratio that his or her Compensation
              bears to the total Compensation of all Eligible Participants.

       (d)    ALLOCATION OF CASH DIVIDENDS: Any cash dividends received by the
              Plan which are attributable to shares of Company Stock allocated
              to a Participant's Company Stock Account and which are not
              currently distributed in accordance with Section 5.14 will be
              allocated to the Participant's Other Investments Account.

3.3    COMPANY STOCK ACCOUNT: Company Stock allocable under Section 3.2 to an
       Eligible Participant's Company Stock Account, or Company Stock released
       from the Unallocated Company Stock Account during the Plan Year, will be
       allocated to an Eligible Participant's Company Stock Account on the
       annual Valuation Date in accordance with the following provisions:

       (a)    COMPANY STOCK: Each Eligible Participant's Company Stock Account
              will be credited with his or her allocable share of Company Stock
              (including fractional shares) purchased and paid for by the Plan
              or contributed in kind by the Employer. However, all Company Stock
              acquired by the Plan with the proceeds of an Exempt Loan must be
              added to and maintained in the Unallocated Company Stock Suspense
              Account. Such Company Stock shall be released and withdrawn from
              that account as if all Company Stock in that account were
              encumbered. In the case of a Sponsor that is an electing small
              business corporation, the Plan may not use any dividends on any
              allocated shares of Company Stock to pay an Exempt Loan that was
              used to purchase Company Stock. Cash dividends paid on Company
              Stock in a Participant's Company Stock Account will, in the sole
              discretion of the Administrator, either be credited to the
              Participant's Account or will be used to repay an Exempt Loan.
              However, (1) when cash dividends are

                                       22
<Page>

              used to repay an Exempt Loan, Company Stock will be released from
              the Unallocated Company Stock Suspense Account and will be
              allocated to each Eligible Participant's Company Stock Account in
              the ratio that each Eligible Participant's Compensation for the
              Plan Year bears to the total Compensation of all Eligible
              Participants for the Plan Year, and (2) Company Stock allocated to
              a Participant's Company Stock Account will have a fair market
              value not less than the amount of cash dividends which would have
              been allocated to such Participant's Account for the Plan Year.

       (b)    UNALLOCATED COMPANY STOCK ACCOUNT: Any Company Stock which is
              acquired with an Exempt Loan and is in the Unallocated Company
              Stock Account will only be withdrawn and allocated to
              Participants' Accounts in accordance with the following
              provisions:

              (1)    METHOD OF WITHDRAWING COMPANY STOCK FROM THE ACCOUNT: For
                     each Plan Year during the duration of an Exempt Loan, the
                     number of shares of Company Stock released from the Company
                     Stock Account will equal the number of shares held therein
                     immediately before release for the current Plan Year
                     multiplied by a fraction, the numerator of which is the
                     amount of principal and interest paid for the Plan Year and
                     the denominator of which is the sum of the numerator plus
                     the principal and interest to be paid for all future Plan
                     Years.

              (2)    METHOD OF ALLOCATING WITHDRAWN COMPANY STOCK TO
                     PARTICIPANTS: As of each Anniversary Date, the Plan must
                     consistently allocate to each Participant's Account, in the
                     same manner as Employer contributions under Section 3.1 are
                     allocated, non-monetary units (shares and fractional shares
                     of Company Stock) representing each Participant's interest
                     in Company Stock withdrawn from the Unallocated Company
                     Stock Suspense Account. However, Company Stock released
                     from the Unallocated Company Stock Account with cash
                     dividends pursuant to paragraph (a) will be allocated to
                     each Eligible Participant's Company Stock Account in the
                     same proportion that each such Participant's number of
                     shares of Company Stock sharing in such cash dividends
                     bears to the total number of shares of all Eligible
                     Participants' Company Stock sharing in such cash dividends.

              (3)    ALLOCATION OF INCOME: Income earned on Company Stock in the
                     Unallocated Company Stock Account will be used, at the
                     discretion of the Administrator, to repay the Exempt Loan
                     used to purchase such Company Stock Company Stock released
                     from the Unallocated Company Stock Account with such
                     income, and any income which is not so used, will be
                     allocated on the annual Valuation Date in the same
                     proportion that each Eligible Participant's Compensation
                     for the Plan Year bears to the total Compensation of all
                     Eligible Participants for the Plan Year.

                                       23
<Page>

       (c)    CODE Section 1042 STOCK: Notwithstanding the foregoing to the
              contrary, any portion of the Plan's assets which are attributable
              to (or allocable in lieu of) Company Stock acquired by the Plan in
              a sale to which Code Section 1042 or Section 2057 applies will be
              allocated as follows:

              (1)    NO ALLOCATION PERMITTED TO CERTAIN PARTICIPANTS: No portion
                     of any such assets may be allocated directly or indirectly
                     under this Plan or any other qualified plan of the Employer
                     during the Non-Allocation Period for the benefit of any
                     taxpayer who makes an election under Code Section 1042(a)
                     with respect to Company Stock or any decedent if the
                     executor of the estate of such decedent makes a qualified
                     sale to which Code Section 2057 applies; for the benefit of
                     any individual who is related to the taxpayer or the
                     decedent within the meaning of Code Section 267(b); or for
                     the benefit of any other person who owns, after applying
                     Code Section 318(a), more than 25% of any class of
                     outstanding stock of the Employer or of any corporation
                     which is a member of the same controlled group of
                     corporations within the meaning of Code Section 409(l)(4)
                     as the Employer; or the total value of any class of
                     outstanding stock of the Employer. For purposes hereof,
                     Code Section 318(a) will be applied without regard to the
                     employee trust exception in Code Section 318(a)(2)(B)(i);
                     and a person will be treated as failing to meet the stock
                     ownership limitation set forth in herein if such person
                     fails such limitation at any time during the 1-year period
                     ending on the date of sale of qualified securities to the
                     Plan, or on the date as of which such qualified securities
                     are allocated to Participants in the Plan.

              (2)    EXCEPTION FOR CERTAIN LINEAL DESCENDANTS: The restrictions
                     set forth in subparagraph (1) will not apply to any
                     individual who is a lineal descendant of the taxpayer if
                     the aggregate amount allocated to the benefit of all lineal
                     descendants during the Non-Allocation Period does not
                     exceed more than 5% of the Company Stock (or amounts
                     allocated in lieu thereof) held by the Plan which are
                     attributable to a sale to the Plan by any person related to
                     such descendants within the meaning of Code Section
                     267(c)(4) in a transaction to which Code Section 1042
                     applied.

              (3)    DEFINITION OF NON-ALLOCATION PERIOD: For purposes of this
                     paragraph (c), the term Non-Allocation Period as used above
                     means the 10-year period beginning on the later of (1) the
                     date of the sale of the qualified securities, or (2) the
                     date of the Plan allocation attributable to the final
                     payment of acquisition indebtedness incurred in connection
                     with such sale.

3.4    ALLOCATION OF EARNINGS AND LOSSES: As of each Valuation Date, accounts
       which have not been distributed since the prior Valuation Date will have
       the net income of the Trust Fund earned since the prior Valuation Date
       allocated in accordance with such rules and procedures as may be
       established by the Administrator, and applied in a uniform and
       nondiscriminatory manner; or accounts will be valued and adjusted as
       hereinafter set forth in this Section.

                                       24
<Page>

       (a)    DEFINITION OF NET INCOME: For purposes of this Section, the term
              "net income" means the net of any interest, dividends, unrealized
              appreciation and depreciation (other than the unrealized
              appreciation or depreciation of the Company Stock allocated to the
              Participants' Company Stock Accounts), capital gains and losses,
              and investment expenses of the Trust Fund as determined on each
              Valuation Date. Net income does not include (1) the interest paid
              under any installment contract for the purchase of Company Stock
              by the Plan or the interest paid on any loan used by the Plan to
              purchase Company Stock; or (2) income received by the Trust Fund
              with respect to Company Stock acquired with an Exempt Loan to the
              extent such income is used to repay the loan. All income received
              by the Trust Fund from Company Stock acquired with the proceeds of
              an Exempt Loan may, at the discretion of the Administrator, be
              used to repay such loan.

       (b)    ALLOCATIONS TO NON-SEGREGATED ACCOUNTS: All accounts (other than
              Company Stock Accounts) which have not been segregated from the
              general Trust Fund for investment purposes will for investment
              purposes have net income allocated thereto in the ratio that the
              value of each non-segregated account as of the preceding Valuation
              Date bears to the total value of all non-segregated accounts as of
              the preceding Valuation Date. The Forfeiture Account will share in
              the allocation made under this paragraph.

       (c)    ALLOCATIONS TO SEGREGATED ACCOUNTS: Accounts (other than Company
              Stock Accounts) which have been segregated from the general Trust
              Fund for investment, including any Directed Investment Accounts
              that may be established in accordance with Section 7.15 and any
              other accounts, including Directed Investment Accounts, which are
              valued on a daily basis will only have the net income earned
              thereon allocated thereto. Any Policy dividends or credits will be
              allocated to the Participant's Account for whose benefit the
              Policy is held.

3.5    ALLOCATION OF FORFEITURES: As of the annual Valuation Date, any portion
       of the Forfeiture Account which has not been used to pay administrative
       expenses of the Plan will be allocated to each Eligible Participant's
       Account in proportion that the Allocation Points (as defined herein) of
       each such Participant for the Plan Year bears to the aggregate Allocation
       Points of all such Participants for such Plan Year.

       For purposes of the Plan, a Participant shall be credited with one (1)
       Allocation point for each One Thousand Dollars ($1,000) of Compensation
       and ten (10) Allocation Points for each Year of Vesting Service, up to a
       maximum of (10) Years of Vesting Service.

3.6    TOP HEAVY MINIMUM ALLOCATION: In any Top Heavy Plan Year in which a Key
       Employee receives an allocation of Employer contributions (including
       Elective Deferrals and/or Qualified Matching Contributions) or
       Forfeitures, each Employee who is described in paragraph (a) below will
       receive the Top Heavy benefit required under the provisions of Code
       Section 416, such benefit to be determined in accordance with the
       following provisions:

                                       25
<Page>

       (a)    PARTICIPANTS WHO MUST RECEIVE THE TOP HEAVY MINIMUM ALLOCATION:
              For each Plan Year in which a Top Heavy contribution is required,
              the Top Heavy Minimum Allocation (or such lesser amount as may be
              permitted under paragraph (b) below) will be made for each
              Participant who is a Non-Key Employee and is employed by an
              Employer on the last day of the Plan Year and is in an eligible
              class of Employees as described in Section 2.1, even if such
              Participant (1) fails to complete any minimum Hours of Service or
              Period of Service required to receive an allocation of Employer
              contributions or Forfeitures for the Plan Year; (2) fails to make
              elective contributions to the Plan in the case of a cash or
              deferred arrangement; (3) receives Compensation that is less than
              a stated amount; or (4) declines to make a mandatory Employee
              contribution to the Plan.

       (b)    LESSER ALLOCATION ALLOWED: If the amount of Employer contributions
              and Forfeitures allocated to the Participant's Account of each Key
              Employee for the Plan Year is less than 3% of his or her
              Compensation, and if this Plan is not required to be included in
              an Aggregation Group to enable a defined benefit plan to meet the
              requirements of Code Section 401(a)(4) or Section 410, then the
              allocation made under this Section for each Participant who is
              described in paragraph (a) above must be equal to the largest
              percentage of Employer contributions and Forfeitures allocated to
              the Participant's Account of a Key Employee for that Plan Year
              (determined after taking into account elective contributions made
              by a Key Employee to a cash or deferred arrangement maintained by
              the Employer).

       (c)    PARTICIPATION IN MULTIPLE DEFINED CONTRIBUTION PLANS: If a
              Participant described in paragraph (a) above participates in this
              Plan and in one or more defined contribution plans that are
              included with this Plan in a Required Aggregation Group, and if
              the allocation of Employer contributions and Forfeitures in this
              Plan or any other such defined contribution plan is insufficient
              to satisfy the Top Heavy requirement with respect to such
              Participant, such requirement will nevertheless be deemed to be
              satisfied if the aggregate allocation of Employer contributions
              and Forfeitures under this Plan and all other such plans on behalf
              of the Participant is sufficient to satisfy the Top Heavy
              requirement. If not, the Employer will make an additional
              contribution to this Plan and/or to one or more such plans on
              behalf of the Participant in order that the aggregate allocation
              of Employer contributions and Forfeitures to this Plan and all
              such plans satisfies the Top Heavy requirements.

                                    ARTICLE 4
                                  PLAN BENEFITS

4.1    BENEFIT UPON NORMAL OR EARLY RETIREMENT: Every Participant who has
       reached Normal Retirement Age (or Early) Retirement Age) and who does not
       remain employed by the Employer will be entitled upon termination of
       employment to receive his or her Vested Aggregate Account balance
       determined as of the most recent Valuation Date coinciding with or
       immediately preceding the date of distribution. Distribution will made
       under Section 5.1.

                                       26
<Page>

4.2    BENEFIT UPON LATE RETIREMENT: A Participant who reaches Normal (or Early)
       Retirement Age and who remains employed by the Employer will continue to
       participate in the Plan and will continue to receive allocations under
       Article 3 until he or she terminates employment with the Employer, at
       which time the Participant will be entitled to his or her Vested
       Aggregate Account balance determined as of the most recent Valuation Date
       coinciding with or immediately preceding the date of distribution.
       Distribution will be made under Section 5.1.

4.3    BENEFIT UPON DEATH: Upon the death of a Participant prior to Termination
       of Employment, or upon the death of a Terminated Participant prior to
       distribution of his or her Vested Aggregate Account, his or her
       Beneficiary will be entitled to the Participant's Vested Aggregate
       Account balance determined as of the most recent Valuation Date
       coinciding with or immediately preceding the date of distribution. If any
       Beneficiary who is alive on the date of the Participant's death dies
       before receiving the entire death benefit to which he or she is entitled,
       the balance of the death benefit will be distributed to the Beneficiary's
       beneficiary in accordance with Section 5.2. The Administrator's
       determination that a Participant has died and that a particular person
       has a right to receive a death benefit will be final. Distribution will
       be made under Section 5.2.

4.4    BENEFIT UPON DISABILITY: If a Participant suffers a Disability prior to
       Termination of Employment and terminates employment with the Employer as
       a result of that Disability, or if a Terminated Participant suffers a
       Disability prior to a distribution of his or her Vested Aggregate Account
       balance, he or she will be entitled to his or her Vested Aggregate
       Account balance determined as of the most recent Valuation Date
       coinciding with or immediately preceding the date of distribution.
       Distribution will be made under Section 5.3.

4.5    BENEFIT UPON TERMINATION: A Participant who incurs a Termination of
       Employment will be entitled to his or her Vested Aggregate Account
       determined as of the most recent Valuation Date coinciding with or
       immediately preceding the date of distribution. A Terminated
       Participant's Vested Aggregate Account will be distributed under Section
       5.4 unless, prior to the time of distribution set forth therein, the
       Participant (1) dies, in which case distribution will be made under 5.2;
       or (2) suffers a Disability, in which case distribution will be made
       under Section 5.3.

4.6    DETERMINATION OF VESTED INTEREST: A Participant's Vested Interest in his
       or her Participant's Account will be determined in accordance with the
       following provisions:

       (a)    100% VESTING UPON RETIREMENT OR DEATH: A Participant will have a
              100% Vested Interest in his Participant's Account upon reaching
              Normal Retirement Age prior to Termination of Employment, or upon
              death prior to that date.

       (b)    VESTING PRIOR TO RETIREMENT OR DEATH: Except as otherwise provided
              in paragraph (a) above, a Participant's Vested Interest in his or
              her Participant's Account at any given time, including Termination
              of Employment prior to Normal Retirement Age or death, will be
              determined in a non-Top Heavy Plan

                                       27
<Page>

              Year by the vesting schedule which immediately follows this
              paragraph based on the number of Years of Service the Participant
              has completed on the date of determination. In determining a
              Participant's Vested Interest hereunder, Years of Service during
              any period for which the Employer did not maintain this Plan or a
              predecessor plan will be disregarded.

<Table>
<Caption>
                     YEARS OF SERVICE   VESTED INTEREST
                             <S>              <C>
                             1                  0%
                             2                  0%
                             3                  0%
                             4                  0%
                             5                100%
</Table>

       (c)    VESTING IN A TOP HEAVY PLAN YEAR: Notwithstanding the vesting
              schedule in paragraph (b), the Vested Interest of a Participant's
              Account in a Top Heavy Plan Year will be determined by the vesting
              schedule which immediately follows this paragraph. If this Plan
              ceases to be Top Heavy and the vesting schedule in paragraph (b)
              becomes effective, a Participant's Vested Interest as determined
              under the vesting schedule in this paragraph cannot be reduced.
              Furthermore, any such reversion to the vesting schedule in
              paragraph (b) will be considered an amendment to this Section and
              will be treated in accordance with the provisions paragraph (d) of
              this Section pertaining to such amendments.

<Table>
<Caption>
                     YEARS OF SERVICE   VESTED INTEREST
                             <S>              <C>
                             2                 20%
                             3                 40%
                             4                 60%
                             5                 80%
                             6                100%
</Table>

       (d)    AMENDMENTS TO VESTING SCHEDULE: No amendment may directly or
              indirectly reduce a Participant's Vested Interest in his or her
              Participant's Account. If the Plan is amended in any way that
              directly or indirectly affects the computation of a Participant's
              Vested Interest in his or her Participant's Account or the Plan is
              deemed amended by an automatic change to or from a Top Heavy
              vesting schedule, the following provisions will apply:

              (1)    PARTICIPANT ELECTION: Any Participant with at least three
                     Years of Service may, by filing a written request with the
                     Administrator, elect to have the Vested Interest in his or
                     her Participant's Account computed by the vesting schedule
                     in effect prior to the amendment. A Participant who fails
                     to make an election will have his or her Vested Interest
                     computed under the new schedule. The period during in the
                     election may be made will begin on the date the amendment
                     is adopted or is deemed to be made and will end on the
                     latest of (1) 60 days after the amendment is adopted; (2)
                     60 days after the amendment becomes effective; or (3) 60
                     days after the

                                       28
<Page>

                     Participant is issued written notice of the amendment by
                     the Employer or Administrator.

              (2)    PRESERVATION OF VESTED INTEREST: Notwithstanding the
                     foregoing to the contrary, if the vesting schedule is
                     amended, then in the case of an Employee who is a
                     Participant as of the later of the date such amendment is
                     adopted or the date it becomes effective, the Vested
                     Interest in his or her Participants Account determined as
                     of such date will not be less than his or her Vested
                     Interest computed under the Plan without regard to such
                     amendment.

                                    ARTICLE 5
                            DISTRIBUTION OF BENEFITS

5.1    BENEFIT UPON RETIREMENT: Unless a cash-out occurs under Section 5.5, the
       retirement benefit a Participant is entitled to receive under Section 4.1
       or 4.2 will be distributed as follows:

       (a)    FORM OF DISTRIBUTION: A Participant's retirement benefit will be
              distributed in monthly, quarterly, semi-annual or annual
              installments over a period certain that does not extend beyond the
              Participant's life, or beyond the lives of the Participant and a
              designated Beneficiary (or beyond the life expectancy of the
              Participant or the joint and last survivor expectancy of the
              Participant and a designated Beneficiary). The Trustee may make
              the installment payments by segregating and separately investing
              the lump sum value of the Participant's retirement benefit and
              paying the installments from the Plan, or by purchasing a
              nontransferable annuity which provides for the installment
              payments.

       (b)    SPECIAL RULE FOR COMPANY STOCK: Unless the Participant elects in
              writing a longer distribution period under paragraph (a),
              distribution of a Participant's Company Stock Account will be in
              substantially equal monthly, quarterly, semiannual, or annual
              installments over a period not longer than 5 years. If the
              Participant's Company Stock Account balance exceeds $500,000, the
              5 year period will be extended 1 additional year (but not more
              than 5 additional years) for each $100,000 or fraction thereof by
              which the Participant's Company Stock Account balance exceeds
              $500,000. The dollar limits herein will be adjusted at the same
              time and in the same manner as provided in Code Section 415(d).

       (c)    TIME OF DISTRIBUTION: Distribution under this Section will be made
              within a reasonable time after the Participant's actual retirement
              date, but distribution must begin no later than the Participant's
              Required Beginning Date. Notwithstanding the foregoing,
              distribution of a Participant's Company Stock Account will begin
              no later than 1 year after the close of the Plan Year in which the
              Participant actually retires unless the Participant otherwise
              elects, except that Company Stock acquired with the proceeds of an
              Exempt Loan will be excluded until the close of the Plan Year in
              which such loan is repaid in full.

                                       29
<Page>

5.2    BENEFIT UPON DEATH: Unless a cash-out occurs under Section 5.5, a
       deceased Participant's death benefit as determined under Section 4.3 wilt
       be distributed as follows:

       (a)    SURVIVING SPOUSE: Notwithstanding any other Beneficiary
              designation made by a Participant, if a Participant is married on
              the date of death, the surviving spouse will be entitled to
              receive 100% of the deceased Participant's death benefit unless
              the surviving spouse has waived that right under Section 5.8. The
              benefit will be distributed in monthly, quarterly, semi-annual or
              annual installments over a period certain that does not extend
              beyond the life of the surviving spouse or beyond the life
              expectancy of the surviving spouse. The Trustee may make the
              installment payments by segregating and separately investing the
              lump sum value of the benefit and paying the installments from the
              Plan, or by purchasing a nontransferable annuity which provides
              for the installments. The surviving spouse may (1) elect to have
              any death benefit to which he or she is entitled distributed
              within a reasonable time after the death of the Participant; or
              (2) elect to defer distribution of the death benefit, but
              distribution may not be deferred beyond December 31st of the
              calendar year in which the deceased Participant would have
              attained Age 70 1/2.

       (b)    DEATH OF SURVIVING SPOUSE BEFORE DISTRIBUTION BEGINS: If the
              surviving spouse dies before distribution of the death benefit
              begins, then distribution of the benefit will be made as if the
              surviving spouse were the Participant. Distribution will be
              considered as having commenced when the deceased Participant would
              have reached Age 70 1/2 even if payments have been made to the
              surviving spouse before that date.

       (c)    NON-SPOUSE BENEFICIARY: Any death benefit payable to a non-spouse
              Beneficiary will be distributed in monthly, quarterly, semi-annual
              or annual installments over a period certain that does not extend
              beyond the life of the Beneficiary or beyond the life expectancy
              of the Beneficiary. The Trustee may make the installment payments
              by segregating and separately investing the lump sum value of the
              death benefit and paying the installments from the Plan, or by
              purchasing a nontransferable annuity which provides for
              installments. Distribution will be made within a reasonable time
              after the death of the Participant; but distribution must begin no
              later than December 31st of the calendar year immediately
              following the calendar year in which the Participant died.

       (d)    SPECIAL RULE FOR COMPANY STOCK: If a Beneficiary elects to receive
              a lump sum payment, distribution of the Company Stock Account will
              begin no later than 1 year after the close of the Plan Year in
              which the Participant dies unless the Beneficiary otherwise
              elects. If a Beneficiary elects installments, distribution of the
              Company Stock Account will be in substantially equal monthly,
              quarterly, semiannual, or annual installments over a period not
              longer than 5 years unless the Beneficiary elects in writing a
              longer distribution period. If the deceased Participant's Company
              Stock Account balance exceeds $500,000, the 5 year period will be
              extended 1 additional year (but not more than 5 additional years)

                                       30
<Page>

              for each $100,000 or fraction thereof by which the Participant's
              Company Stock balance exceeds $500,000. The dollar limits herein
              will be adjusted at the same time and in the same manner as
              provided in Code Section 415(d). Notwithstanding the foregoing,
              Company Stock acquired with the proceeds of an Exempt Loan will be
              excluded from distribution until the close of the Plan Year in
              which such loan is repaid in full.

       (e)    PARTICIPANTS IN PAY STATUS: If a Participant who has started
              receiving distribution of his or her retirement benefit dies
              before the entire benefit has been distributed, the balance of the
              benefit will be distributed to the Participant's Beneficiary at
              least as rapidly as under the method of distribution being used on
              the date of the Participant's death.

       (f)    PAYMENTS TO A BENEFICIARY OF A BENEFICIARY: In the absence of a
              Beneficiary designation or other directive from the deceased
              Participant to the contrary, any Beneficiary may name his or her
              own Beneficiary to receive any benefits payable in the event of
              the Beneficiary's death prior to receiving the entire death
              benefit to which the Beneficiary is entitled. If a Beneficiary has
              not named his or her own Beneficiary, the Beneficiary's estate
              will be the Beneficiary. If any benefit is payable under this
              paragraph to a Beneficiary of the deceased Participant's
              Beneficiary or to the estate of the deceased Participant's
              Beneficiary, or to any other Beneficiary or the estate thereof,
              subject to the limitations regarding the latest dates for benefit
              payment in paragraphs (a) and (c), the Administrator may (1)
              continue to pay the remaining value of such benefits in the amount
              and form already commenced, or pay such benefits in any other
              manner permitted under the Plan for a Participant or Beneficiary,
              and (2) if payments have not already commenced, pay such benefits
              in any other manner permitted under the Plan. Distribution to the
              Beneficiary of a Beneficiary must begin no later than the date
              distribution would have been made to the Participant's
              Beneficiary. The Administrator's determination under this
              paragraph will be final and will be applied in a manner that does
              not discriminate in favor of Highly Compensated Employees.

5.3    DISABILITY BENEFITS: Unless a cash-out occurs under Section 5.5, a
       Participant's Disability benefit as determined under Section 4.4 will be
       distributed as follows:

       (a)    FORM OF DISTRIBUTION: A Participant's Disability benefit will be
              distributed in monthly, quarterly, semi-annual or annual
              installments over a period certain that does not extend beyond the
              Participant's life, or beyond the lives of the Participant and a
              designated Beneficiary (or beyond the life expectancy of the
              Participant or the joint and last survivor expectancy of the
              Participant and a designated Beneficiary). The Trustee may make
              the installment payments by segregating and separately investing
              the lump sum value of the Participant's Disability benefit and
              paying the installments from the Plan, or by purchasing a
              nontransferable annuity which provides for the installment
              payments.

                                       31
<Page>

       (b)    SPECIAL RULE FOR COMPANY STOCK: Unless the Participant elects in
              writing a longer distribution period under paragraph (a),
              distribution of a Participant's Company Stock Account will be in
              substantially equal monthly, quarterly, semiannual, or annual
              installments over a period not longer than 5 years. If the
              Participant's Company Stock Account balance exceeds $500,000, the
              5 year period will be extended 1 additional year (but not more
              than 5 additional years) for each $100,000 or fraction thereof by
              which the Participant's Company Stock Account balance exceeds
              $500,000. The dollar limits herein will be adjusted at the same
              time and in the same manner as provided in Code Section 415(d).

       (c)    TIME OF DISTRIBUTION: Distribution under this Section will be made
              within a reasonable time after the date on which the Participant
              who suffers the Disability actually retires, but distribution must
              begin no later than the Participant's Required Beginning Date.
              Notwithstanding the foregoing, distribution of a Participant's
              Company Stock Account will begin no later than 1 year after the
              close of the Plan Year in which the Participant who suffers a
              Disability actually retires unless the Participant otherwise
              elects, except that Company Stock acquired with the proceeds of an
              Exempt Loan will be excluded until the close of the Plan Year in
              which such loan is repaid in full.

5.4    BENEFIT UPON TERMINATION: Unless a cash-out occurs under Section 5.5 or a
       prior distribution has been made under Section 5.2 or Section 53, the
       benefit a Terminated Participant is entitled to receive under Section 4.5
       will be distributed as follows:

       (a)    FORM OF DISTRIBUTION: A Terminated Participant's benefit will be
              distributed in monthly, quarterly, semi-annual or annual
              installments over a period certain that does not extend beyond
              such Participant's life, or beyond the lives of the Participant
              and a designated Beneficiary (or beyond the life expectancy of the
              Participant or the joint and last survivor expectancy of the
              Participant and a designated Beneficiary). The Trustee may make
              the installment payments by segregating and separately investing
              the lump sum value of a Terminated Participant's benefit and
              paying the installments from the Plan, or by purchasing a
              nontransferable annuity which provides for the installment
              payments.

       (b)    SPECIAL RULE FOR COMPANY STOCK: Unless a Terminated Participant
              elects in writing a longer distribution period under paragraph
              (a), distribution of his or her Company Stock Account will be in
              substantially equal monthly, quarterly, semiannual, or annual
              installments over a period not longer than 5 years. If a
              Terminated Participant's Company Stock Account exceeds $500,000,
              the 5 year period will be extended t additional year (but not more
              than 5 additional years) for each $100,000 or fraction thereof by
              which the Participant's Company Stock Account balance exceeds
              $500,000. The dollar limits herein will be adjusted at the same
              time and in the same manner as provided in Code Section 415(d).

       (c)    TIME OF DISTRIBUTION: Distribution under this Section will be made
              within a reasonable time after Termination of Employment occurs,
              but must begin no later

                                       32
<Page>

              than the Required Beginning Date. However, if a Terminated
              Participant is not reemployed by the Employer at the end of the
              5th Plan Year following the Plan Year of his or her Termination of
              Employment, distribution of his or her Company Stock Account will
              begin not later than 1 year after the close of the 5th Plan Year
              following the Plan Year in which the Participant incurs such
              Termination of Employment. However, if a Terminated Participant is
              reemployed by the Employer as of the last DAY of the 5th Plan Year
              following the Plan Year of such Termination of Employment,
              distribution of his or her Company Stock Account will be postponed
              until the Participant is otherwise entitled to a distribution
              under the Plan. For purposes of this paragraph, Company Stock
              acquired with the proceeds of an Exempt Loan will be excluded
              until the close of the Plan Year in which such loan is repaid in
              full.

5.5    CASH-OUT OF BENEFITS: The Administrator, without the consent of the
       Participant, may distribute a Participant's Vested Aggregate Account in a
       lump sum any time after a Participant terminates employment, subject to
       the following provisions:

       (a)    GENERAL RULE: The Administrator can only make distribution under
              this Section (1) with regard to distributions made for Plan Years
              beginning prior to August 6, 1997 (or such later date as
              determined by the Administrator), if the Participant's Vested
              Aggregate Account on the date he or she terminates employment with
              the Employer does not exceed, or at the time of any prior
              distribution did not exceed, $3,500 (or such lesser amount as may
              be designated by the Administrator); and (2) for Plan Years
              beginning on or after August 6, 1997 (or such later date as
              determined by the Administrator), if a Participant's Vested
              Aggregate Account on the date he or she terminates employment with
              the Employer does not exceed, or at the time of any prior
              distribution did not exceed, $5,000 (or such lesser amount as may
              be designated by the Administrator). Any such distribution will be
              made as soon as administratively feasible after the date the
              Participant terminates employment, and any portion of the
              Participant's Account which is not Vested will be treated as a
              Forfeiture.

       (b)    LATER DISTRIBUTION IF ACCOUNT FALLS TO $5,000: With regard to
              distributions made for Plan Years beginning on or after October
              17, 2000, if a Participant would have received a distribution
              under paragraph (a) but for the fact that the Participant's Vested
              Aggregate Account exceeded $5,000 (or such lesser amount as may be
              designated by the Administrator) when the Participant terminated
              employment, and if at a later time the Participant's Vested
              Aggregate Account is reduced to an amount not greater than $5,000
              (or such lesser amount as may be designated by the Administrator),
              the Administrator may distribute such remaining amount in a lump
              sum without the Participant's consent as soon as administratively
              feasible after the date the Participant terminates employment, and
              any portion of the Participant's Account which is not Vested will
              be treated as a Forfeiture.

       (c)    DEEMED DISTRIBUTION: If a Participant's Vested Interest in his or
              her Participant's Account is zero on the date the Participant
              terminates employment,

                                       33
<Page>

              the Participant will be deemed to have received a distribution of
              such Vested Interest on the date of such termination.

5.6    RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS: If a Participant's Vested
       Aggregate Account exceeds the amount set forth in paragraph (a) of this
       Section and is immediately distributable, such account can only be
       distributed in accordance with the following provisions:

       (a)    GENERAL RULE: If a Participant's Vested Aggregate Account balance
              exceeds $5,000, or if there are remaining payments to be made with
              respect to a particular distribution option that previously
              commenced, and such amount is immediately distributable, the
              Participant must consent to any distribution of such amount. Any
              portion of the Participant's Account which is not Vested will be
              treated as a Forfeiture. If less than the entire Vested Aggregate
              Account balance is distributed, the part of the non-Vested portion
              that will be treated as a Forfeiture is the total non-Vested
              portion multiplied by a fraction, the numerator of which is the
              amount of the distribution attributable to Employer contributions
              and the denominator of which is the total value of the Vested
              Interest in the Participant's Account.

       (b)    TRANSITION RULE: Notwithstanding paragraph (a), with regard to
              distributions made prior to October 17, 2000, if a Participant's
              Vested Aggregate Account balance exceeded $3,500 (or exceeded
              $3,500 at the time of any prior distribution) for Plan Years
              beginning before August 6, 1997 (or such later date as determined
              by the Administrator), or (2) exceeded $5,000 (or exceeded $5,000
              at the time of any prior distribution) for Plan Years beginning
              after August 5, 1997 (or such later date as determined by the
              Administrator) and for a distribution made prior to October 17,
              2000; or (3) either exceeded $5,000 or was a remaining payment
              under a selected optional form of payment that exceeded $5,000 at
              the time the selected payment began for Plan Years beginning after
              August 5, 1997 (or such later date as determined by the
              Administrator) and for a distribution made after October 16, 2000,
              and if the account balance is immediately distributable, then the
              Participant must consent to any distribution of such account
              balance.

       (c)    DEFINITION OF IMMEDIATELY DISTRIBUTABLE: A Participant's benefit
              is immediately distributable if any part of the benefit could be
              distributed to the Participant (or the Participant's surviving
              spouse) before the Participant reaches (or would have reached if
              not deceased) the later of his or her Normal Retirement Age or Age
              62.

       (d)    GENERAL CONSENT REQUIREMENT: The consent of the Participant to any
              benefit that is immediately distributable must be obtained in
              writing within the 90-day period ending on the Annuity Starting
              Date. However, the Participant will not be required to consent to
              a distribution that is required by Code Section 401(a)(9) or
              Section 415.

                                       34
<Page>

       (e)    NOTIFICATION REQUIREMENTS: The Administrator must notify the
              Participant of the right to defer any distribution until the
              benefit is no longer immediately distributable. Notification will
              include a general explanation of the material features and
              relative values of the optional forms of benefit available under
              the Plan in a manner that would satisfy the notice requirements of
              Code Section 417(a)(3); and will be provided no less than 30 days
              or more than 90 DAYS prior to the Annuity Starting Date.

       (f)    WAIVER OF 30-DAY REQUIREMENT: For Plan Years beginning on or after
              January 1, 1997, distribution of the Participants benefit may
              begin less than 30 days after the notice described in paragraph
              (c) is given if (1) the Administrator clearly informs the
              Participant that the Participant has a right to a period of at
              least 30 days after receiving notice to consider the decision of
              whether or not to elect a distribution; (2) the Participant, after
              receiving the notice, affirmatively elects a distribution (or a
              particular distribution option).

       (g)    CONSENT NOT NEEDED ON PLAN TERMINATION: If upon Plan termination
              neither the Employer nor an Affiliated Employer maintains another
              defined contribution plan other than an employee stock ownership
              plan (ESOP) as defined in Code Section 4975(e)(7), the
              Participant's benefit will, without the Participant's consent, be
              distributed to the Participant. If the Employer or an Affiliated
              Employer maintains another defined contribution plan other than an
              ESOP, the Participant's benefit will, without the Participant's
              consent, be transferred to the other plan if the Participant does
              not consent to an immediate distribution hereunder.

5.7    RESTORATION OF FORFEITED ACCOUNT BALANCE: If a Participant who does not
       have a 100% Vested Interest in his or Participant's Account terminates
       employment with the Employer and receives (or is deemed to have received)
       a distribution of such Vested Interest from the Plan, and such
       Participant is subsequently rehired by the Employer, his or her
       Participant's Account upon such reemployment will be administered in
       accordance with the following provisions:

       (a)    REEMPLOYMENT BEFORE FIVE CONSECUTIVE BREAKS IN SERVICE: If a
              terminated Participant is reemployed by the Employer before
              incurring five consecutive Breaks in Service, such Participant's
              Account balance will be restored in accordance with the following:

              (1)    PARTIALLY VESTED PARTICIPANTS: If upon termination of
                     employment a Participant has a partially Vested
                     Participant's Account, upon reemployment by the Employer
                     prior to incurring five consecutive Breaks in Service, such
                     Participant's Account balance will be restored to the
                     amount on the date of distribution if the Participant
                     repays to the Plan the fill amount of the distribution
                     attributable to Employer contributions before the earlier
                     of five years after the first date on which the Participant
                     is subsequently re-employed by the Employer or the date on
                     which the Participant incurs five consecutive Breaks in
                     Service following the date of distribution.

                                       35
<Page>

              (2)    NON-VESTED PARTICIPANTS: If upon termination of employment
                     a Participant's Vested Interest in his or her Participant's
                     Account is zero and such Participant is deemed to have
                     received a distribution of such Vested Interest before the
                     date on which he or she incurs five consecutive Breaks in
                     Service, then upon reemployment prior to incurring five
                     consecutive Breaks in Service, such Participant's Account
                     balance which was attributable to Employer contributions
                     will be restored to the amount on the date of the deemed
                     distribution.

              (3)    SOURCE OF FUNDS: The Administrator, on a case by case
                     basis, may elect to restore a Participant's Account balance
                     under this Section by the use of Forfeitures, by the use of
                     earnings from non-segregated Trust Fund accounts, by the
                     use of Employer contributions, or by the use of any
                     combination thereof.

       (b)    REEMPLOYMENT AFTER FIVE CONSECUTIVE BREAKS IN SERVICE: If a
              terminated Participant is reemployed by the Employer after
              incurring five consecutive Breaks in Service, that portion, if
              any, of his or her Participant's Account which is (or is deemed to
              be) a Forfeiture will be permanently forfeited under the terms of
              this Plan.

5.8    SPOUSAL CONSENT REQUIREMENTS: A surviving spouse's election not to
       receive a death benefit under Section 5.2 will not be effective unless
       (1) the election is in writing; (2) the election designates a specific
       Beneficiary or form of benefit which may not be changed without spousal
       consent (or the spouse's consent expressly permits designations by the
       Participant without any requirement of further spousal consent); and (3)
       the spouse's consent acknowledges the effect of the election and is
       witnessed by the Administrator or a notary public.

5.9    APPLICATION OF CODE SECTION 401(a)(9): All distributions made under the
       terms of the Plan will be determined and made in accordance with the
       regulations issued under Code Section 401(a)(9), including the minimum
       distribution incidental benefit requirement of regulation Section
       1.401(a)(9)-2, and any provisions in this Plan which reflect Code Section
       401(a)(9) will override any distribution options which are inconsistent
       with such Code section and regulations. If Participant's Vested Aggregate
       Account is paid in a form that is based on life expectancies through
       other than the purchase of an immediate annuity, the joint life
       expectancies of the Participant and his or her Spouse will be
       recalculated annually unless the Participant elects the non-recalculation
       method of determining life expectancy. In the case of any other
       Beneficiary, life expectancy will be calculated when payment first
       commences, and payments for any 12-consecutive month period will be based
       on such life expectancy minus the number of whole years passed since
       distribution commenced.

5.10   STATUTORY COMMENCEMENT OF BENEFITS: Unless the Participant otherwise
       elects, distribution of a Participant's benefit must begin no later than
       the 60th day after the latest of the close of the Plan Year in which the
       Participant (1) reaches the earlier of Age 65 or Normal Retirement Age;
       (2) reaches the 10th anniversary of the year

                                       36
<Page>

       the Participant commenced Plan participation; or (3) terminates service
       with the Employer. However, the failure of a Participant and the
       Participant's spouse to consent to a distribution while a benefit is
       immediately distributable within the meaning of Section 5.6 above will be
       deemed to be an election to defer commencement of payment of any benefit
       sufficient to satisfy this Section. In addition, if this Plan provides
       for early retirement, a Participant who satisfied the service requirement
       for early retirement prior to Termination of Employment will be entitled
       to receive his or her Vested Aggregate Account balance, if any, upon
       satisfaction of the age requirement for early retirement.

5.11   DISTRIBUTION IN EVENT OF LEGAL INCAPACITY: If any person who is entitled
       to receive a distribution of benefits (the "Payee") suffers from a
       Disability or is under a legal incapacity, payments may be made in one or
       more of the following ways as directed by the Administrator: (a) to the
       Payee directly; (b) to the guardian or legal representative of the
       Payee's person or estate; (c) to a relative of the Payee, to be expended
       for the Payee's benefit; or (d) to the custodian of the Payee under any
       Uniform Transfers to Minors Act or under any Uniform Gifts To Minors Act.
       The Administrator's determination of the minority or incapacity of any
       payee will be final.

5.12   MISSING PARTICIPANTS: Neither the Trustee nor the Administrator will be
       required to search for or ascertain the whereabouts of any Participant or
       Beneficiary. With respect to a Participant or Beneficiary who has not
       claimed any benefit (the "missing payee") to which such missing payee is
       entitled, and with respect to any Participant or Beneficiary who has not
       satisfied the administrative requirements for benefit payment, the
       following provisions will apply:

       (a)    ATTEMPT TO CONTACT AND FORFEITURE OF BENEFIT: The Administrator
              will notify a missing payee that he or she is entitled to a
              distribution under the Plan, by certified or registered mail
              addressed to the missing payee's last known address. The
              Administrator, in its sole discretion, may also utilize other
              methods of locating a missing payee, including letter forwarding
              programs offered by the Internal Revenue Service or the Social
              Security Administration, or internet or other search services
              offered by the Pension Benefit Guaranty Corporation (PBGC) if such
              services are made available to defined contributions plans; or by
              placing public notices in a local newspaper. If a missing payee
              fails to make his or her whereabouts known in writing to the
              Trustee or Administrator or otherwise fails to claim a benefit, or
              the administrative requirements for benefit payment for any payee
              are not satisfied, upon the earlier to occur of (1) the later of
              the date the Plan is terminated or discontinued or six months from
              the date the notice was mailed or (2) the date which is two years
              from the date the notice was mailed, the Administrator may, but
              will not be required to, treat the payee's benefit as a
              forfeiture, subject to paragraphs (b) and (c).

       (b)    ALTERNATIVE METHODS TO FORFEITURE: In lieu of Forfeiture under
              paragraph (a), the Administrator may elect one the following
              alternatives described below:

              (1)    DIRECT ROLLOVER TO IRA: If a Participant's Vested Aggregate
                     Account balance (determined before taking into account his
                     or her Rollover

                                       37
<Page>

                     Account) on the date he or she terminated employment with
                     the Employer does not exceed $5,000 (or such lesser amount
                     as may be designated by the Administrator), the
                     Administrator may elect to make distribution under this
                     Section in the form of a direct rollover to an individual
                     retirement account (IRA) if it can be established by the
                     Administrator at a qualified financial institution. In
                     establishing any such IRA, the Administrator will select an
                     IRA trustee, custodian or issuer that is unrelated to the
                     Employer or Administrator and will make the initial
                     investment choices for the IRA. The default direct rollover
                     will occur not less than 30 days and not more than 90 days
                     after the Code Section 402(f) notice with the explanation
                     of the default direct rollover is provided to the
                     Participant or other payee.

              (2)    ESCHEAT TO THE STATE: The Administrator may elect to
                     escheat the payee's benefit to the state in which the
                     Sponsor's principal place of business is located.

              (3)    OTHER METHODS OF DISTRIBUTION: The Administrator may elect
                     to distribute a payee's benefit by any other method
                     approved by the United States Department of the Treasury
                     and/or by the United States Department of Labor.

       (c)    CONDITIONS FOR RESTORATION OF FORFEITED BENEFIT: If a payee whose
              benefit has been forfeited under paragraph (a) is located, or if a
              payee whose benefit has been forfeited under paragraph (a) for
              failure to satisfy the administrative requirements for benefit
              payment subsequently satisfies the administrative requirements for
              benefit payment and claims the benefit, and if the Plan has not
              terminated (or if the Plan has, all benefits have not yet been
              paid), then the benefit will be restored. The Administrator, on a
              case by case basis, may elect to restore the benefit by the use of
              either earnings from non-segregated Trust Fund assets, or Employer
              contributions, or any combination thereof. However, if such
              missing payee has not been located by the time the Plan terminates
              and all benefits have been distributed therefrom, the Forfeiture
              of such unpaid benefit will be irrevocable.

5.13   DIRECT ROLLOVERS: A distributee may elect to have any portion of an
       eligible rollover distribution paid directly to an eligible retirement
       plan specified by the distributee in a direct rollover, which is a
       payment by the Plan to the eligible retirement plan specified by the
       distributee.

       (a)    ELIGIBLE ROLLOVER DISTRIBUTION: n eligible rollover distribution
              is any distribution of all or any portion of the balance to the
              credit of the distributee, except that an eligible rollover
              distribution does not include any distribution that is one of a
              series of substantially equal periodic payments (not less
              frequently than annually) made for the life (or life expectancy)
              of the distributee or the joint lives (or joint life expectancies)
              of the distributee and the distributee's designated beneficiary,
              or for a specified period of ten years or more; any distribution
              to the extent such distribution is required under Code Section
              401(a)(9); the portion of any distribution that is not includible
              in gross income (determined without regard to the exclusion for

                                       38
<Page>

              net unrealized appreciation with respect to employer securities);
              and for Plan Years beginning on or after January 1, 2000, the
              portion of any distribution which is attributable to a hardship
              distribution described in Code Section 401(k)(2)(B)(i)(IV).

       (b)    ELIGIBLE RETIREMENT PLAN: An eligible retirement plan is an
              individual retirement account described in Code Section 408(a), an
              individual retirement annuity described in Code Section 408(b), an
              annuity plan described in Code Section 403(a), or a qualified
              trust 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.

       (c)    DEFINITION OF DISTRIBUTEE: For purposes of this Section, a
              distributee includes an Employee or former Employee. In addition,
              an Employee's or former Employee's Surviving Spouse and an
              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.

5.14   FORM OF DISTRIBUTION: All distributions made under the other provisions
       of this Article 5 will be in the form of cash or Company Stock, or both,
       subject to the following provisions:

       (a)    PARTICIPANT MAY DEMAND COMPANY STOCK: Prior to making any
              distribution from the Plan, the Administrator will advise a
              Participant or Beneficiary in writing of his or her right to
              demand that benefits be distributed solely in Company Stock. If
              the Participant or Beneficiary fails to make such demand in
              writing within 90 days after receipt of such written notice, the
              Participant's Vested Aggregate Account will be distributed in the
              form of Company Stock to the extent it is allocated to the
              Participant's Company Stock Account, and the balance, if any, of
              the Vested Aggregate Account will be distributed in cash.

       (b)    STOCK MUST BE DISTRIBUTED IN WHOLE SHARES: If a Participant or
              Beneficiary demands that benefits be distributed solely in Company
              Stock, distribution will be made entirely in whole shares of
              Company Stock. Any balance in a Participant's Account not
              attributable to Company Stock will be applied by the Trustee to
              acquire for distribution the maximum number of whole shares of
              Company Stock at the then fair market value. Any unexpended
              balance in the Participant's Account will be distributed in cash.
              If the Trustee is unable to purchase the Company Stock required
              for the distribution, the Trustee will make distribution in cash
              within one year after the date the distribution was to have been
              made, except in the case of a retirement distribution which must
              be made within 60 days after the close of the Plan Year in which
              retirement occurs.

       (c)    RESTRICTIONS ON DISTRIBUTED STOCK: Except as provided herein,
              distributed Company Stock may be restricted as to sale or transfer
              by the by-laws or articles of incorporation of the Employer if the
              restrictions are applicable to all Company

                                       39
<Page>

              Stock of the same class. If a Participant is required to offer the
              sale of his Company Stock to the Employer before offering it to a
              third party, the Employer may not pay a price less than that
              offered to the distributee by another potential buyer making a
              bona fide offer, and the Trustee may not pay a price less than the
              fair market value of the Company Stock.

       (d)    MULTIPLE CLASSES OF COMPANY STOCK ACQUIRED WITH EXEMPT LOAN: If
              Company Stock which was acquired with an Exempt Loan and which is
              available for distribution consists of more than one class of
              stock, a Participant's or Beneficiary's distribution must receive
              substantially the same proportion of each such class of such
              stock.

5.15   CASH DIVIDENDS ON COMPANY STOCK: At the Administrator's discretion, cash
       dividends received on Company Stock allocated to Participants' Company
       Stock Accounts may be distributed currently (or within 90 days after the
       end of the Plan Year in which such dividends are paid to the Plan) in
       cash to such Participants on a nondiscriminatory basis.

5.16   RIGHT OF FIRST REFUSAL: If Company Stock which is not readily tradeable
       on an established securities market is distributed to a Participant, then
       except as otherwise provided in this Section, if any Participant,
       Beneficiary, or any other person to whom shares of Company Stock are
       distributed (all such persons hereafter called the Selling Participant)
       at any time desires to sell some or all of such shares (such shares
       hereafter called the Offered Shares) to a third party (such third party
       hereafter called the Third Party), then the Selling Participant must give
       written notice of such desire to the Employer and the Administrator,
       subject to the following provisions:

       (a)    REQUIREMENTS OF WRITTEN NOTICE: The written notice required to be
              given hereunder must contain the number of shares offered for
              sale, the proposed terms of the sale, and the names and addresses
              of both the Selling Participant and the Third Party.

       (b)    TRUST FUND AND EMPLOYER: Both the Plan and the Employer will have
              the right of first refusal for a period of 14 days from the date
              the Selling Participant gives written notice to the Employer and
              Administrator (such 14 day period to run concurrently against the
              Plan and the Employer) to acquire the Offered Shares. As between
              the Plan and the Employer, the Plan will have priority to acquire
              the shares pursuant to the right of first refusal. The selling
              price and terms will be the same as offered by the Third Party.

       (c)    THIRD PARTIES: If the Plan and the Employer do not exercise their
              respective rights of first refusal within the required 14 day
              period provided above, the Selling Participant will have the
              right, at any time following the expiration of such 14 day period,
              to dispose of the Offered Shares to the Third Party, provided,
              however, that no disposition will be made to the Third Party on
              terms more favorable to the Third Party than those set forth in
              the written notice delivered by the Selling Participant. If a
              Third Party is offered terms more favorable than

                                       40
<Page>

              those set forth in the written notice delivered to the Plan and
              the Employer, then the Offered Shares wilt again be subject to the
              right of first refusal.

       (d)    TIME OF CLOSING: The closing pursuant to the exercise of the right
              of first refusal will take place at such place as is agreed upon
              between the Administrator and the Selling Participant, but not
              later than 10 days after the Employer or the Plan has notified the
              Selling Participant of the exercise of the right of first refusal.
              At closing, the Selling Participant will deliver certificates
              representing the Offered Shares duly endorsed in blank for
              transfer, or with stock powers attached duly executed in blank
              with all required transfer tax stamps attached or provided for,
              and the Employer or the Trustee will deliver the purchase price,
              or an appropriate portion thereof, to the Selling Participant.

       (e)    STOCK ACQUIRED WITH AN EXEMPT LOAN: Notwithstanding the foregoing,
              Company Stock acquired with an Exempt Loan will be subject to a
              right of first refusal only for so long as such stock is not
              publicly traded on an established securities market. The selling
              price and other terms under the right of first refusal must not be
              less favorable to the setter than the greater of (1) the value of
              the stock determined under regulation Section 54.4975-11(d)(5), or
              (2) the purchase price and other terms offered by a buyer (other
              than the Employer or the Plan) making a good faith offer to
              purchase the stock. The right of first refusal must lapse no later
              than 14 days after the Selling Participant gives written notice to
              the Administrator and Employer that an offer from a Third Party
              has been received for the Offered Shares. The right of first
              refusal will comply with paragraphs (a) through (c) above, except
              to the extent they conflict with this paragraph.

5.17   PUT OPTION: If Company Stock which is not readily tradeable on an
       established securities market is distributed to a Participant, he will
       have a right to require the Employer to repurchase such Company Stock
       under a fair valuation formula, subject to the following provisions:

       (a)    STOCK ACQUIRED WITH AN EXEMPT LOAN: Company Stock acquired with an
              Exempt Loan will be subject to a put option if (1) such stock is
              not readily tradeable as set forth above, or (2) if such stock is
              subject to a trading limitation when distributed. For purposes of
              this Section, a trading limitation is a restriction under any
              federal or state securities law, or an agreement, not prohibited
              by this Section, which would make such stock not as freely
              tradeable as stock not subject to such restriction.

       (b)    CONDITIONS OF EXERCISE: The put option may only be exercised BY a
              Participant, by the Participant's donees, or by a person
              (including an estate or its distributee) to whom the Company Stock
              passes upon a Participant's death. The put option must permit a
              Participant to put the Company Stock to the Employer. Under no
              circumstances may the put option bind the Plan, but it must grant
              the Plan an option to assume the rights and obligations of the
              Employer at the time the put option is exercised. If it is known
              at the time a loan is made that federal or state law will be
              violated by the Employer's honoring such put option, the put
              option

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<Page>

              must permit the Company Stock to be put, in a manner consistent
              with law, to a third party (for example, an affiliate of the
              Employer or a shareholder other than the Plan) that has
              substantial net worth at the time the Exempt Loan is made and
              whose net worth is reasonably expected to remain substantial.

       (c)    DURATION OF PUT OPTION: The put option will begin as of the day
              following the date the Company Stock is distributed, and end 60
              days thereafter. If not exercised within such 60-day period, an
              additional 60 day-period will begin on the first day after the new
              determination of the value of the Company Stock by the Trustee in
              the following Plan Year. With respect to Company Stock that is
              publicly traded without restrictions when distributed but ceases,
              after distribution, to be so traded within either of the 60-day
              periods described herein, the Employer must notify each holder
              thereof in writing on or before the 10th day after the date such
              stock ceases to be so traded that for the remainder of the
              applicable 60-day period such stock is subject to the put option.
              The notice must inform distributees of the terms of the put option
              that they are to hold, and such terms must satisfy the
              requirements of this Section. The period during which a put option
              is exercisable does not include any time when a distributee is
              unable to exercise it because the party bound by the option is
              prohibited from honoring it by federal or state law.

       (d)    MANNER OF EXERCISE: The put option will be exercised by the holder
              notifying the Employer in writing that the put option is being
              exercised. The notice will state the name and address of the
              holder and the number of shares to be sold.

       (e)    PAYMENT TERMS: The price at which a put option must be exercised
              is the value of the Company Stock determined under regulation
              Section 54.4975-11(d)(5). The provisions for payment must be
              reasonable. The deferral of payment is reasonable if adequate
              security and a reasonable interest rate are provided for any
              credit extended and if the cumulative payments at any time are not
              less than the aggregate of reasonable periodic payments as of such
              time. Periodic payments are reasonable if annual installments,
              beginning 30 days after the date the put option is exercised, are
              substantially equal. Generally, the payment period may not be more
              than 5 years after the date the put option is exercised. However,
              it may be extended to a date no later than the earlier of 10 years
              from the date the put option is exercised or the date the proceeds
              of the loan used by the Plan to acquire the Company Stock subject
              to the put option are entirely repaid.

       (f)    PAYMENT RESTRICTIONS: Payment under a put option cannot be
              restricted by the provisions of a loan or any other arrangement,
              including the terms of the Employer's articles of incorporation or
              bylaws, unless so required under applicable state law. An
              arrangement involving the Plan that creates a put option cannot
              provide for the issuance of put options other than provided for
              under this Section. The Plan cannot otherwise obligate itself to
              acquire Company Stock from a particular holder thereof at an
              indefinite time determined upon the happening of an event such as
              the death of the holder.

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<Page>

       (g)    PAYMENT REQUIREMENTS FOR TOTAL DISTRIBUTIONS: Notwithstanding the
              foregoing, and with respect to Company Stock which is not readily
              tradeable and which is acquired after December 31, 1986, if a
              distribution of such stock constitutes a Total Distribution,
              payment of the fair market value of a Participant's Company Stock
              Account will be made in 5 substantially equal annual payments. The
              first installment will be paid not later than 30 days after the
              Participant exercises the put option. The Plan will pay a
              reasonable rate of interest and provide adequate security on
              amounts not paid after 30 days. For purposes of this Section, the
              term Total Distribution means the distribution with one taxable
              year to the recipient of the balance of his Company Stock Account.

       (h)    PAYMENT REQUIREMENTS FOR INSTALLMENT DISTRIBUTIONS:
              Notwithstanding paragraph (g) above, if the distribution does not
              constitute a Total Distribution, the Plan will pay the Participant
              an amount equal to the fair market value of the Company Stock
              repurchased no later than 30 days after the Participant exercises
              the put option.

5.18   NON-TERMINABLE RIGHTS AND PROTECTIONS: Except as otherwise provided in
       Section 5.16 and 5.17, no Company Stock acquired with an Exempt Loan may
       be subject to a put, call, or other option, or buy-sell or similar
       arrangement when held by and distributed from the Plan, whether or not
       the Plan is then an Employee Stock Ownership Plan (ESOP). The rights and
       protections granted in this Section and in Section 5.16 and 5.17 are
       non-terminable and will continue to exist under the terms of the Plan as
       long as any Company Stock acquired with an Exempt Loan is held by the
       Plan or by any Participant or any other person for whose benefit such
       protections and rights have been created, and neither the repayment of
       such loan nor the failure of the Plan to be an ESOP, nor any amendment of
       the Plan, will cause a termination of said protections and rights.

5.19   PRE-RETIREMENT DISTRIBUTIONS: Except as may otherwise be permitted under
       Section 4.2, no distributions are permitted before a Participant
       terminates employment with the Employer

5.20   FINANCIAL HARDSHIP DISTRIBUTIONS: Hardship distributions are not
       permitted.

5.21   SPECIAL DISTRIBUTION RULE FOR S-CORPORATIONS: In the case of an Employer
       that is an electing small business corporation, such Employer may elect
       to distribute a Participant's benefit solely in the form of cash,
       notwithstanding a Participant's right as otherwise set forth in this Plan
       to receive a distribution in the form of Company Stock.

                                    ARTICLE 6
                          CODE SECTION 415 LIMITATIONS

6.1    MAXIMUM ANNUAL ADDITION: The maximum Annual Addition (as defined in
       paragraph (c) below) made to a Participant's various accounts maintained
       under the Plan

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<Page>

       for any Limitation Year beginning after December 31, 1986 will not exceed
       the lesser of the Dollar Limitation set forth in Section 6.1(a) or the
       Compensation Limitation set forth in Section 6.1(b), as follows:

       (a)    DOLLAR LIMITATION: For Limitation Years beginning after December
              31, 1994, the Dollar Limitation is $30,000 as annually adjusted in
              accordance with Code Section 415(d).

       (b)    COMPENSATION LIMITATION: The Compensation Limitation is an amount
              equal to 25% of the Participants Code Section 415 Compensation for
              the Limitation Year. However, this limitation will not apply to
              any contribution made for medical benefits within the meaning of
              Code Section 401(h) or Code Section 419A(f)(2) after separation
              from service which is otherwise treated as an Annual Addition
              under Code Section 415(l)(1) or Code Section 419A(d)(2).

       (c)    DETERMINATION OF EMPLOYER CONTRIBUTIONS: For purposes of
              paragraphs (a) and (b), the amount of Employer contributions will
              be determined based upon the lesser of (1) the fair market value
              of the Company Stock allocated to the Participant's Account from
              Employer contributions to the Plan (determined at the time of the
              contribution by the most recent valuation) plus any contributions
              which are not used to purchase Company Stock or pay on an Exempt
              Loan; and (2) the amount of the Employer's cash contribution to
              the Plan.

       (d)    ANNUAL ADDITIONS: The term Annual Additions means the sum of the
              following amounts credited to a Participants Account for the
              Limitation Year: (1) Employer contributions; (2) Employee
              contributions; (3) Forfeitures; (4) 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; and (5) 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 fund, as defined in Code Section 419(e),
              maintained by the Employer. Notwithstanding the foregoing, a
              Participant's Annual Additions do not include his or her
              rollovers, loan repayments, repayments of prior Plan distributions
              or prior distributions of mandatory contributions, direct
              transfers of contributions from another plan to this Plan,
              deductible contributions to a simplified employee pension plan, or
              voluntary deductible contributions.

       (e)    SPECIAL RULE FOR ESOPS: If no more than one-third of Employer
              contributions for the Plan Year which are deductible under Code
              Section 404(a)(9) are allocated to Highly Compensated Employees,
              the limitations of this Section will not apply to Forfeitures of
              Company Stock that was acquired with Exempt Loan or to Employer
              contributions which are deductible under Code Section 404(a)(9)(B)
              and are charged against a Participants Account.

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<Page>

6.2    ADJUSTMENTS TO MAXIMUM ANNUAL ADDITION: In applying the limitation on
       Annual Additions set forth in Section 6.1, the following adjustments must
       be made:

       (a)    SHORT LIMITATION YEAR: In a Limitation Year of less than 12
              months, the Defined Contribution Dollar Limitation in Section 6.1
              (a) will be adjusted by multiplying it by the ratio that the
              number of months in the short Limitation Year bears to 12.

       (b)    MULTIPLE DEFINED CONTRIBUTION PLANS: If a Participant participates
              in multiple defined contribution plans sponsored by the Employer
              which have different Anniversary Dates, the maximum Annual
              Addition in this Plan for the Limitation Year will be reduced by
              the Annual Additions credited to the Participant in the other
              defined contribution plans during the Limitation Year. If a
              Participant participates in multiple defined contribution plans
              sponsored by the Employer which have the same Anniversary Date,
              then (1) if only one of the plans is subject to Code Section 412,
              Annual Additions will first be credited to the Participant's
              account in the plan subject to Code Section 412; and (2) if more
              than one of the plans is subject to Code Section 412, the maximum
              Annual Addition in this Plan for a given Limitation Year will be
              equal to the product of the maximum Annual Addition for such
              Limitation Year minus any other Annual Additions previously
              credited to the Participant's account under clause (1) above,
              multiplied by the ratio that the Annual Additions which would be
              credited to a Participant's accounts hereunder without regard to
              the limitations in Section 6.1 bears to the Annual Additions for
              all plans described in this clause (2).

6.3    MULTIPLE PLANS AND MULTIPLE EMPLOYERS: All defined benefit plans (whether
       terminated or not) of the Employer will be treated as one defined benefit
       plan, and all defined contribution plans (whether terminated or not) of
       the Employer will be treated as one defined contribution plan. In
       addition, all Affiliated Employers will be considered a single employer.

6.4    ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS: If for any Limitation Year the
       Annual Additions allocated to a Participant's Account exceeds the maximum
       amount permitted under Section 6.1 above because of an allocation of
       Forfeitures, a reasonable error in estimating a Participant's
       Compensation, a reasonable error in determining the amount of elective
       contributions (within the meaning of Code Section 402(g)(3)), or because
       of other limited facts and circumstances that the Commissioner finds
       justify the availability of the rules set forth in this Section, then
       such Participant's Account will be adjusted as follows in order to reduce
       the excess Annual Additions:

       (a)    RETURN OF EMPLOYEE CONTRIBUTIONS: First, Voluntary Employee
              Contributions, if any, and second, the amount of elective
              deferrals and corresponding Employer matching contributions, if
              any, to the extent that they would reduce the excess amount, will
              be calculated. Such elective deferrals and Voluntary Employee
              Contributions plus attributable earnings, will be returned to the
              Participant. Any Employer matching contribution amount will be
              applied as described in (b) or (c)

                                       45
<Page>

              below, depending on whether the Participant is covered by the Plan
              at the end of the Limitation Year.

       (b)    EXCESS USED TO REDUCE EMPLOYER CONTRIBUTIONS IF PARTICIPANT IS
              STILL COVERED BY THE PLAN: If, after the application of paragraph
              (a), an excess amount still exists and the Participant is covered
              by the Plan at the end of the Limitation Year, the excess amount
              in the Participant's Account plus applicable earnings thereon, if
              any, will be used to reduce Employer contributions (including any
              allocation of Forfeitures) for such Participant in the next
              Limitation Year, and in each succeeding Limitation Year if
              necessary.

       (c)    EXCESS USED TO REDUCE EMPLOYER CONTRIBUTIONS IF PARTICIPANT IS NOT
              COVERED BY THE PLAN: If, after the application of paragraph (a),
              an excess amount still exists and the Participant is not covered
              by the Plan at the end of a Limitation Year, the excess amount,
              plus applicable earnings thereon, if any, will be held unallocated
              in a suspense account. The suspense account will be applied to
              reduce future Employer contributions (including the allocation of
              any Forfeitures) for all remaining Participants in the next
              Limitation Year, and in each succeeding Limitation Year if
              necessary.

       (d)    SUSPENSE ACCOUNT: If a suspense account is in existence at any
              time during a Limitation Year pursuant to this Section, such
              suspense account will not participate in the allocation of the
              Trust's investment gains and losses. If a suspense account is in
              existence at any time during a particular Limitation Year, all
              amounts in the suspense account must be allocated and reallocated
              to Participants' Accounts before any Employer Contributions or any
              Employee contributions may be made to the Plan for that Limitation
              Year. Excess amounts may not be distributed to Participants or
              former Participants.

6.5    MULTIPLE PLAN REDUCTION: For Limitation Years beginning before January 1,
       2000, if an Employee is, or has been, a Participant in one or more
       Employer-sponsored defined benefit plans and in one or more
       Employer-sponsored defined contribution plans, the sum of the defined
       benefit plan fraction and the defined contribution plan fraction for any
       Limitation Year may not exceed 1.0, determined in accordance with the
       following provisions:

       (a)    DEFINED BENEFIT FRACTION: The Defined Benefit Fraction is a
              fraction which has as its numerator the Participant's Projected
              Annual Benefits determined as of the close of the Limitation Year
              and which has as its denominator the lesser of 125% of the dollar
              limitation for the Limitation Year determined under Code Section
              415(b) and (d), or 140% of the amount taken into account under
              Code Section 415(b)(l)(B) for such Limitation Year.
              Notwithstanding the foregoing, with respect to anyone who 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 the defined benefit fraction will not be
              less than 125% of the Current Accrued Benefit.

                                       46
<Page>

       (b)    DEFINITIONS: As used in paragraph (a) above, (1) the term
              Projected Annual Benefits means the annual benefits payable to a
              Participant under all defined benefit plans (whether terminated or
              not) of the Employer as determined under income tax regulation
              Section 1.415-7(b)(3); and (2) the term Current Accrued Benefit
              means a Participant's accrued benefit under a defined benefit
              plan, determined as if the Participant had separated from service
              as of the close of the last Limitation Year beginning before
              January 1, 1987, when expressed as an annual benefit within the
              meaning of Code Section 415(b)(2). In determining a Participant's
              Current Accrued Benefit, the Administrator will disregard any
              changes in the terms and conditions of the Plan after May 5, 1986,
              and any cost of living adjustment occurring after May 5, 1986. The
              Current Accrued Benefit will only be used as set forth above 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.

       (c)    DEFINED CONTRIBUTION FRACTION: The Defined Contribution Fraction
              is a fraction the numerator of which is the sum of the Annual
              Additions to the Participant's account under all the defined
              contribution plans (whether terminated or not) maintained by the
              Employer for the current Limitation Year and all prior Limitation
              Years (including the Annual Additions attributable to the
              Participant's non-deductible contributions to all Employer
              maintained defined benefit plans, whether terminated or not, and
              the Annual Additions attributable to all welfare benefit funds, as
              defined in Code Section 419(e), and individual medical accounts,
              as defined in Code Section 415(1)(2) maintained by the Employer),
              and the denominator of which is the sum of the maximum aggregate
              amounts for the current Limitation Year and all prior Limitation
              Years the Employee was employed by the Employer (regardless of
              whether a defined contribution plan was maintained by the
              Employer). The maximum permissible aggregate amount in any
              Limitation Year is the lesser of (1) 125% of the dollar limitation
              in effect in Code Section 415(c)(1)(A) for such Limitation Year
              determined without regard to Code Section 415(c)(6) and adjusted
              per regulation Section 1.415-7(d)(1) and Notice 83-10, or (2) 35%
              of the Participant's Code Section 415 Compensation.

       (d)    TRANSITION RULE: For defined contribution plans in effect on or
              before July 1, 1982, the Administrator may elect for any
              Limitation Year ending after December 31, 1982 that the
              denominator will be the product of the denominator for the
              Limitation Year ending in 1982 determined under the law in effect
              for such Limitation Year, multiplied by the Transition Fraction,
              which is a fraction which has as its numerator the lesser of
              $51,875 or 1.4 multiplied by 25% of the Participant's Code Section
              415 Compensation for the Plan Year ending in 1981, and which has
              as its denominator the lesser of $41,500 or 25% of the
              Participant's Code Section 415 Compensation for the Plan Year
              ending in 1981. In any Top Heavy Limitation Year, $41,500 will be
              substituted for $51,875 in determining the Transition Fraction
              unless the Extra Minimum Allocation is being provided in Section
              3.5. In a Super Top Heavy Limitation Year, $41,500 will always be
              substituted for $51,875. A Super Top Heavy Limitation Year is any
              Limitation Year in which the Top Heavy Ratio exceeds 90%.

                                       47
<Page>

       (e)    ADJUSTMENT OF FRACTION: If an 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 6, 1986,
              the numerator of the defined contribution fraction will be
              adjusted if the sum of such defined contribution 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 the excess of the sum of the defined benefit fraction
              and the defined contribution fraction over 1.0 multiplied by the
              denominator of the defined contribution fraction will be
              permanently subtracted from the numerator of the defined
              contribution fraction. The adjustment will be calculated using the
              fractions as they would be computed as of the end of the last
              Limitation Year beginning before January 1, 1987, disregarding any
              changes in the terms 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.

       (f)    TOP HEAVY ADJUSTMENTS TO MULTIPLE PLAN FRACTION: In any Top Heavy
              Limitation Year, 100% will be substituted for 125% in paragraphs
              (a) and (c) unless an eligible Non-Key Employee (1) is being
              provided a 7.5% allocation under Section 3.5(d); or (2) is being
              provided a retirement benefit under a defined benefit plan equal
              to 3% of average monthly Code Section 415 Compensation. However,
              in any Super Top Heavy Limitation Year (which means the Top Heavy
              Ratio exceeds 90% for that Limitation Year), 100% will be
              substituted for 125% in any event. If the 100% limitation is
              exceeded for any Participant in any Limitation Year, then (1) the
              Participant's accrued benefit in the defined benefit plan will not
              be increased; no (2) Annual Additions may be credited to the
              Participant's accounts under this Plan; and (3) the Participant
              may not make any contributions, whether voluntary or mandatory, to
              this Plan or any other Employer-sponsored qualified plan.

                                    ARTICLE 7
                              DUTIES OF THE TRUSTEE

7.1    APPOINTMENT, RESIGNATION, REMOVAL AND SUCCESSION: This Plan will have one
       or more individual Trustees, a corporate Trustee, or any combination
       thereof, appointed as follows:

       (a)    APPOINTMENT OF TRUSTEE: Each Trustee will be appointed by the
              Sponsor and will serve until its successor has been named or until
              such Trustee's resignation, death, incapacity, or removal, in
              which event the Employer will name a successor Trustee. The term
              Trustee will include the original and any successor Trustees.

       (b)    RESIGNATION OF TRUSTEE: A Trustee may resign any time by giving 30
              DAYS written notice in advance to the Sponsor, unless such notice
              is waived by the Sponsor. The Sponsor may remove a Trustee any
              time, with or without cause, by giving written notice of the
              removal to the Trustee. Unless waived in writing by the Sponsor,
              if any Trustee who is an Employee, a Self-Employed Individual or

                                       48
<Page>

              an Owner-Employee resigns or terminates employment with, or
              ownership of, the Sponsor or an Adopting Employer for any reason,
              such termination will constitute an immediate resignation as a
              Trustee of the Plan.

       (c)    SUCCESSOR TRUSTEE: Each successor Trustee will succeed to the
              title to the Trust by filing a written acceptance of appointment
              with the former Trustee and the Sponsor. The former Trustee, upon
              receipt of such acceptance, will execute all documents and perform
              all acts necessary to vest the Trust Fund's title of record in any
              successor Trustee. No successor Trustee will be personally liable
              for any act or failure to act of any predecessor Trustee.

       (d)    MERGER OF CORPORATE TRUSTEE: If any corporate Trustee, before or
              after qualification, changes its name, consolidates or merges with
              another corporation, or otherwise reorganizes, any resulting
              corporation which succeeds to the fiduciary business of such
              Trustee will become a Trustee hereunder in lieu of such corporate
              Trustee.

7.2    INVESTMENT ALTERNATIVES OF THE TRUSTEE: The Trustees will implement an
       investment program to invest primarily in Company Stock and to accomplish
       the Employer's other investment objectives. In addition to powers given
       by law, the Trustees may:

       (a)    PROPERTY: Invest the Trust Fund in any form of property, including
              common and preferred stocks, exchange covered call options, bonds,
              money market instruments, mutual funds, savings accounts,
              certificates of deposit, Treasury bills, insurance policies and
              contracts, or in any other property, real or personal, foreign or
              domestic, having a ready market including securities issued by an
              institutional Trustee and/or affiliate of the institutional
              Trustee. The Trustee may invest on margin. An institutional
              Trustee may invest in its own deposits if they bear a reasonable
              interest rate. The Trustee may retain, manage, operate, repair,
              improve and mortgage or lease for any period on such terms as it
              deems proper any real estate or personal property held by the
              Trustee, including the power to demolish any building or other
              improvements in whole or part. The Trustee may erect buildings or
              other improvements, make leases that extend beyond the term of
              this Trust, and foreclose, extend, renew, assign, release or
              partially release and discharge mortgages or other liens.

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

                                       49
<Page>

              establishing the group or collective trust will be a part hereof
              as though set forth herein.

       (c)    EMPLOYER STOCK: The Trustee may invest the Trust Fund in the
              common stock, debt obligations, or any other security issued by
              the Employer or by an affiliate of the Employer within the
              limitations provided under Section 406, Section 407, and Section
              408 of ERISA provided that such investment does not constitute a
              prohibited transaction under Code Section 4975. Any such
              investment will only be made upon written direction of the
              Employer who will be solely responsible for the propriety of such
              investment.

       (d)    CASH RESERVES: The Trustee may retain in cash as much of the Trust
              Fund as the Trustee may deem advisable to satisfy the liquidity
              needs of the Plan and to deposit any cash held in the Trust Fund
              in a bank account without liability for the highest rate of
              interest available. If a bank is acting as Trustee, such Trustee
              is specifically given authority to invest in deposits of such
              Trustee. The Trustee may also hold cash uninvested at any time and
              from time to time and in such amount or to such extent as the
              Trustee deems prudent, and the Trustee will not be liable for any
              losses which may be incurred as the result of the failure to
              invest same, except to the extent provided herein or in ERISA.

       (e)    REORGANIZATIONS, RECAPITALIZATIONS, CONSOLIDATIONS, SALES AND
              MERGERS: The Trustee may join in or oppose the reorganization,
              recapitalization, consolidation, sale or merger of corporations or
              properties, upon such terms as the Trustee deems wise.

       (f)    REGISTRATION OF SECURITIES: The Trustee may cause any securities
              or other property to be registered in the Trustee's own name or in
              the name of the Trustee's nominee or nominees, and may hold any
              investments in bearer form, but the records of the Trustee will at
              all times show all such investments as part of the Trust Fund.

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

       (h)    OWNERSHIP RIGHTS: The Trustee may exercise all ownership rights
              with respect to any assets held in the Trust Fund.

       (i)    OTHER INVESTMENTS: The Trustee may accept and retain for such time
              as the Trustee deems, advisable any securities or other property
              received or acquired as Trustee, whether or not such securities or
              property would normally be purchased as investments hereunder.

       (j)    KEY MAN INSURANCE: The Trustee, with the consent of the
              Administrator, may purchase insurance Policies on the life of any
              Participant whose employment is deemed to be key to the Employer's
              financial success. Such key man Policies will be deemed to be an
              investment of the Trust Fund and will be payable to the

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              Trust Fund as the beneficiary thereof. The Trustee may exercise
              any and all rights granted under such Policies. Neither the
              Trustee, Employer, Administrator, nor any Fiduciary will be
              responsible for the validity of any Policy or the failure of any
              insurer to make payments thereunder, or for the action of any
              person which delays payment or renders a Policy void in whole or
              in part. No insurer which issues a Policy will be deemed a party
              to this Plan for any purpose or to be responsible for its
              validity; nor will it be required to look into the terms of the
              Plan nor to question any action of the Trustee. The obligations of
              the insurer will be determined solely by the Policy's terms and
              any other written agreements between it and the Trustee. The
              insurer will act only at the written direction of the Trustee, and
              will be discharged from all liability with respect to any amount
              paid to the Trustee. The insurer will not be obligated to see that
              any money paid by it to the Trustee or any other person is
              properly distributed or applied.

       (k)    LOANS TO THE TRUST: The Trustee may borrow or raise money for
              purposes of the Plan in such amounts, and upon such terms and
              conditions, as the Trustee deems advisable; and for any sum so
              borrowed, the Trustee may issue a promissory note as Trustee, and
              secure repayment of the loan by pledging all, or any part, of the
              Trust Fund as collateral. No person lending money to the Trustee
              will be bound to see to the application of the money lent or to
              inquire into the validity or propriety of any borrowing.

       (l)    AGREEMENTS WITH BANKS: The Trustee may, upon such terms as the
              Trustee deems necessary, enter into an agreement with a bank or
              trust company providing for (a) the deposit of all or part of the
              funds and property of the Trust with such bank or trust company,
              (b) the appointment of such bank or trust company as the agent or
              custodian of the Trustees for investment purposes, with such
              discretion in investing and reinvesting the funds of the Trust as
              the Trustees deem it necessary or desirable to delegate.

       (m)    LITIGATION: The Trustee may begin, maintain, or defend any
              litigation necessary in connection with the administration of the
              Plan, except that the Trustee will not be obliged or required to
              do so unless indemnified to its satisfaction.

       (n)    CLAIMS, DEBTS OR DAMAGES: The Trustee may settle, compromise, or
              submit to arbitration any claims, debts, or damages due or owing
              to or from the Plan.

       (o)    MARGIN ACCOUNTS, OPTIONS AND COMMODITIES TRADING: The Trustee may
              engage in the following activities: borrowing on margin, buying
              options, writing covered options, options spread/straddles, and
              future/commodities trading.

       (p)    MISCELLANEOUS: The Trustee may do all such acts and exercise all
              such rights, although not specifically mentioned herein, as the
              Trustee deems necessary to carry out the purposes of the Plan. The
              Trustee will not be restricted to securities or other property of
              the character expressly authorized by applicable law for trust
              investments, subject to the requirement that the Trustee discharge
              his duties with the care, skill, prudence, and diligence, under
              the circumstances then prevailing,

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              that a prudent man acting in a like capacity and familiar with
              such matters would use in the conduct of an enterprise of similar
              character and with similar aims by diversifying the investments to
              minimize the risks of large losses unless under the circumstances
              it is clearly prudent not to do so.

7.3    VALUATION OF THE TRUST: On each Valuation Date, the Trustee will
       determine the net worth of the Trust Fund. The fair market value of
       securities that are listed on a registered stock exchange will be the
       prices at which they were last traded on such exchange preceding the
       close of business on the Valuation Date. If the 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 will
       be valued at the prices at which they were last traded prior to the
       Valuation Date. Any unlisted security will be valued at its bid price
       next preceding the close of business on the Valuation Date, which bid
       price will be obtained from a registered broker or an investment banker.
       To determine the fair market value of assets other than securities for
       which trading or bid prices can be obtained, the Trustee may use any
       reasonable method to determine the value of such assets, or may elect to
       employ one or more appraisers for that purpose and rely on the values
       established by such appraiser or appraisers.

7.4    COMPENSATION AND EXPENSES: The Trustee, either from the Trust Fund or
       from the Employer, will be reimbursed for all of its expenses and will be
       paid reasonable compensation as agreed upon from time to time with the
       Employer, but no person who receives full-time pay from the Employer will
       receive any fees for services to the Plan as Trustee or in any other
       capacity. Expenses will be paid by each Adopting Employer in the ratio
       that each Adopting Employer's Participants' Accounts bears to the total
       of all the Participants' Accounts maintained by this Plan.

7.5    PAYMENTS FROM THE TRUST FUND: The Trustee will pay Plan benefits and
       other payments as the Administrator directs, and except as provided by
       ERISA, the Trustee will not be responsible for the propriety of such
       payments. Any payment made to a Participant, or a Participant's legal
       representative or Beneficiary in accordance with the terms of the Plan
       will, to the extent of such payment, be in full satisfaction of all
       claims arising against the Trust, the Trustee, the Employer, and the
       Administrator. Any payment or distribution made from the Trust is
       contingent on the recipient executing a receipt and release acceptable to
       the Trustee, Administrator, or Employer.

7.6    PAYMENT OF TAXES: The Trustee will pay all taxes of the Trust Fund,
       including property, income, transfer and other taxes which may be levied
       or assessed upon or in respect of the Trust Fund or any money, property
       or securities forming a part of the Trust Fund. The Trustee may withhold
       from distributions to any payee such sum as the Trustee may reasonably
       estimate as necessary to cover federal and state taxes for which the
       Trustee may be liable, which are, or may be, assessed with regard to the
       amount distributable to such payee. Prior to making any payment, the
       Trustee may require such releases or other documents from any lawful
       taxing authority and may require such indemnity from any payee or
       distributee as the Trustee deems necessary.

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7.7    ACCOUNTS, RECORDS AND REPORTS: The Trustee will keep accurate records
       reflecting its administration of the Trust Fund and will make such
       records available to the Employer for review and audit At the request of
       the Employer, the Trustee will, within 90 days of such request, file with
       the Employer an accounting of its administration of the Trust Fund during
       such period or periods as the Employer determines. The Employer will
       review the accounting and notify the Trustee within 90 days if the report
       is disapproved, providing the Trustee with, a written description of the
       items in question. The Trustees will have 60 days to provide the Employer
       with a written explanation of the items in question. If the Employer
       again disapproves of the report, the Trustee will file its accounting in
       a court of competent jurisdiction for audit and adjudication.

7.8    EMPLOYMENT OF AGENTS AND COUNSEL: The Trustee may employ such agents,
       counsel, consultants, or service companies as it deems necessary and may
       pay their reasonable expenses and compensation. The Trustee will not be
       liable for any action taken or omitted by the Trustee in good faith
       pursuant to the advice of such agents and counsel. Any agent, counsel,
       consultant, service company and/or its successors will exercise no
       discretionary authority over investments or the disposition of Trust
       assets, and their services and duties will be ministerial only and will
       be to provide the Plan with those things required by law or by the terms
       of the Plan without in any way exercising any fiduciary authority or
       responsibility under the Plan. The duties of a third party administrator
       will be to safe-keep the individual records for all Participants and to
       prepare all required actuarial services and disclosure forms under the
       supervision of the Administrator and any Fiduciaries of the Plan. It is
       expressly stated that the third party administrator's services are only
       ministerial in nature and that under no circumstances will such third
       party administrator exercise any discretionary authority whatsoever over
       Participants, investments, or benefits.

7.9    DIVISION OF DUTIES AND INDEMNIFICATION: The division of duties and the
       indemnification of the Trustees of this Plan will be governed by the
       following provisions:

       (a)    NO GUARANTEE AGAINST LOSS: The Trustees will have the authority
              and discretion to manage and control the Fund to the extent
              provided in this instrument, but do not guarantee the Fund in any
              manner against investment loss or depreciation in asset value, or
              guarantee the adequacy of the Fund to meet and discharge all or
              any liabilities of the Plan. Furthermore, the Trustees will not be
              liable for the making, retention or sale of any investment or
              reinvestment made by it, as herein provided, or for any toss to or
              diminution of the Fund, or for any other loss or damage which may
              result from the discharge of its duties hereunder, except to the
              extent it is judicially determined that the Trustees have failed
              to exercise the care, skill, prudence and diligence under the
              circumstances then prevailing that a prudent person acting in a
              like capacity and familiar with such matters would use in the
              conduct of an enterprise of a like character and like aims.

       (b)    REPRESENTATIONS OF THE EMPLOYER: The Employer warrants that all
              directions issued to the Trustees by it or the Plan Administrator
              will be in accordance with the terms of the Plan and not contrary
              to the provisions of the Employee Retirement Income Security Act
              of 1974 and the regulations issued thereunder.

                                       53
<Page>

       (c)    DIRECTIONS BY OTHERS: The Trustees will not be answerable for any
              action taken pursuant to any direction, consent, certificate, or
              other paper or document on the belief that the same is genuine and
              signed by the proper person. All directions by the Employer, a
              Participant or the Plan Administrator will be in writing. The Plan
              Administrator will deliver to the Trustees certificates evidencing
              the individual or individuals authorized to act as the
              Administrator and will deliver to the Trustees specimens of their
              signatures.

       (d)    DUTIES AND OBLIGATIONS LIMITED BY THE PLAN: The duties and
              obligations of the Trustees will be limited to those expressly
              imposed upon it by this Plan or subsequently agreed upon by the
              parties. Responsibility for administrative duties required under
              the Plan or applicable law not expressly imposed upon or agreed to
              by the Trustees, will rest solely with the Employer and with the
              Administrator.

       (e)    INDEMNIFICATION OF TRUSTEES: The Trustees will be indemnified and
              saved harmless by the Employer against any and all liability to
              which the Trustees may be subjected, including all expenses
              reasonably incurred in its defense, for any action or failure to
              act resulting from compliance with the Employer's instructions,
              the Employer's employees or agents, the Administrator, or any
              other Plan Fiduciary, and for any liability arising from the
              actions or non-actions of any predecessor Trustees or Plan
              Fiduciary.

       (f)    TRUSTEES NOT RESPONSIBLE FOR APPLICATION OF PAYMENTS: The Trustees
              will not be responsible in any way for the application of any
              payments it is directed to make or for the adequacy of the Fund to
              meet and discharge any and all liabilities under the Plan.

       (g)    MULTIPLE TRUSTEES: If more than one Trustee is appointed, all acts
              and/or transactions taken on behalf of the Trust can only be taken
              with the consent of a majority of the Trustees unless the Trustees
              have agreed by a majority of their number that a particular act
              and/or transaction can be taken or approved by a single Trustee.

       (h)    LIMITATION OF LIABILITY: No Trustee will be liable for the act of
              any other Trustee or Fiduciary unless the Trustee has knowledge of
              such act.

       (i)    TRUSTEES AS PARTICIPANTS OR BENEFICIARIES: Trustees will not be
              prevented from receiving any benefits to which they may be
              entitled as Participants or Beneficiaries in the Plan, so long as
              the benefits are computed and paid on a basis which is consistent
              with the terms of the Plan as applied to all other Participants
              and Beneficiaries.

       (j)    NO SELF-DEALING: The Trustees will not (1) deal with the assets of
              the Trust Fund in their own interest or for their own account; (2)
              in their individual or in any other capacity, act in any
              transaction involving the Trust Fund on behalf of a party (or
              represent a party) whose -interests are adverse to the interests
              of the Plan, or its Participants or Beneficiaries; or (3) receive
              any consideration for their own

                                       54
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              personal accounts from any party dealing with the Plan in
              connection with a transaction involving assets of the Trust Fund.

7.10   INVESTMENT MANAGER: The Trustee, if directed by the Sponsor, will appoint
       an Investment Manager to manage and control the investment of all or any
       portion of the Trust Fund. Each Investment Manager will be either (a) an
       investment advisor registered under the Investment Advisors Act of 1940;
       (b) a bank as defined in that Act; or (c) an insurance company qualified
       to manage, acquire or dispose of any asset of the Trust under the laws of
       more than one state. An Investment Manager must acknowledge in writing
       that it is a Fiduciary. The Sponsor will enter into an agreement with an
       Investment Manager specifying the duties and compensation of the
       Investment Manager and further specifying any other terms and conditions
       under which the Investment Manager will be retained. The Trustee will not
       be liable for any act or omission of an Investment Manager, and will not
       be liable for following the advice of an Investment Manager with respect
       to any duties delegated by the Sponsor to the Investment Manager. The
       Sponsor will determine the portion of the Trust Fund to be invested by an
       Investment Manager and will establish investment objectives and
       guidelines for the Investment Manager to follow.

7.11   ASSIGNMENT AND ALIENATION OF BENEFITS: Except as may otherwise be
       permitted under Code Section 401(a)(13)(C) effective August 5, 1997, or
       as otherwise be permitted under a Qualified Domestic Relations Order as
       provided in Section 8.11 or as otherwise be permitted under Section ? if
       Participant loans are permitted, no right or claim to, or interest in,
       any part of the Trust Fund, or any payment therefrom, will be assignable,
       transferable, or subject to sale, mortgage, pledge, hypothecation,
       commutation, anticipation, garnishment, attachment, execution, or levy of
       any kind, and the Trustees will not recognize any attempt to assign,
       transfer, sell, mortgage, pledge, hypothecate, commute, or anticipate the
       same, except to the extent required by law.

7.12   EXCLUSIVE BENEFIT RULE: All contributions made by an Employer (whether or
       not the Employer is an Affiliated Employer with one or more other
       Adopting Employers) to the Trust will be used for the exclusive benefit
       of all Participants and their Beneficiaries and will not be used for nor
       diverted to any other purpose except the payment of the costs of
       maintaining the Plan.

7.13   PURCHASE OF INSURANCE: The purchase of insurance Policies on the life of
       a Participant, other than key man insurance under Section 7.2(j), is not
       currently permitted in this Plan.

7.14   LOANS TO PARTICIPANTS: Loans to Participants are not currently permitted
       in this Plan.

7.15   DIRECTED INVESTMENT ACCOUNTS: Subject to any rules or procedures that may
       be established by the Administrator under paragraph (f) below, the
       Trustee may permit Participants to direct the investment of one or more
       of their accounts, and subject to any such rules or procedures,
       investment directives will be given in accordance with the following
       provisions:

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<Page>

       (a)    ACCOUNTS WHICH CAN BE DIRECTED: The Administrator will designate
              which accounts a Participant or other payee can direct, and
              whether the Participant or other payee can direct all or only a
              portion of each such account. Any such designation can be changed
              by the Administrator from time to time by communicating new
              procedures to the Participants.

       (b)    INVESTMENT FUNDS: Any amount a Participant or other payee directs
              wilt be put into a segregated investment selected by the
              Participant or other payee; or among alternative investment funds
              established as part of the overall Trust Fund. Such alternative
              investment funds will be under the full control and management of
              the Trustees. Alternatively, if investments outside the Trustee's
              control are allowed, Participants and other payees may not direct
              that investments be made in collectibles, other than U.S.
              Government gold and silver coins. The Administrator or Trustee
              will have the authority to refuse any investment directed by the
              Participant or other payee if that investment would be
              administratively burdensome, or if for any reason the
              Administrator or Trustee believes such investment would or might
              constitute a prohibited transaction as defined in ERISA Section
              406 or Code Section 4975. In the event a Participant or other
              payee fails to make a timely investment election, at the
              Administrator's discretion either no election will be deemed to
              have been made or the Participant or other payee will be
              considered to have made an election to invest 100% of his or her
              account in an investment option, the primary objective of which is
              the preservation of principal, until such time as an investment
              decision by the Participant or other payee becomes effective.

       (c)    INVESTMENT FORM: A Participant's investment direction will be made
              in a form acceptable to, and in accordance with procedures
              established by, the Administrator. Unless changed by procedures
              established by the Plan Administrator and communicated to
              Participants and other payees, (1) a Participant or other payee
              may change his or her investment election by filing a new
              investment designation form with the Administrator or the
              Administrator's designee; (2) any such change will be effective no
              later than the first day of the next investment election period;
              and (3) investment election periods will be established at the
              discretion of the Administrator but in any event will occur no
              less frequently than once in every 12-month period or, at the
              discretion of the Administrator and the Trustee, once in every
              3-month or 6-month period or at such other more frequent time
              which is uniformly available as determined and promulgated by the
              Administrator and the Trustee.

       (d)    TRANSFERS BETWEEN FUNDS: Unless changed by procedures established
              by the Plan Administrator and communicated to Participants and
              other payees, if multiple investment fund options are made
              available, a Participant or other payee may elect to transfer all
              or part of his or her Account balance in one or more of the
              investment funds from one investment fund to another investment
              fund by filing an investment designation form with the
              Administrator or with the Administrator's designee within a
              reasonable administrative period prior to the next period for
              which investment options may be elected to be transferred. The

                                       56
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              funds will be transferred by the Trustee or the Administrator's
              designee as soon as practicable prior to, or by the start of, the
              new election period. If made available, telephone or other
              electronic or computer transfers will be permitted under uniform
              procedures approved adopted by the Administrator and agreed to by
              the Trustee.

       (e)    ADMINISTRATOR RESPONSIBILITY: Either the Administrator or the
              Administrator's designee will be responsible when transmitting
              Employer and Employee contributions or other Trust Fund assets to
              indicate the dollar amount which is to be credited to each
              investment fund on behalf of each Participant or other payee.

       (f)    NO ADMINISTRATOR LIABILITY: Except as otherwise provided herein,
              neither the Trustee, nor the Administrator, nor the Employer, nor
              any Fiduciary of the Plan will be liable to the Participant or
              other payee (or to his or her Beneficiaries) for any loss
              resulting from action taken under this Section at the direction of
              the Participant or other payee.

       (g)    CHARGES AND FEES: Any charge or fee which may be imposed by the
              Trustee or by any broker, investment advisor, or otherwise,
              including legal fees, incurred in connection with a Participant's
              direction under this Section of any Plan account maintained on the
              Participant's behalf may be charged to and paid from the assets of
              such account.

       (h)    ESTABLISHMENT OF ADMINISTRATIVE PROCEDURES: All investment
              designations made by Participants are to be made subject to and in
              accordance with such rules or procedures as the Administrator may
              adopt. At the discretion of the Administrator and the Trustee,
              such rules or procedures will permit sufficient selection among
              investment alternatives to satisfy the provisions of DOL
              Regulations 2550.404(c)-1. Such rules or procedures, when properly
              executed in a written document, will be deemed to be incorporated
              in this Plan. The rules or procedures may be modified or amended
              by the Administrator without the necessity of amending this
              Section of the Plan, but any such modifications must be
              communicated to Participants in the manner described in Section
              8.9. Notwithstanding the foregoing, (1) a summary plan description
              or summary of material modifications thereto in which the rules or
              procedures regarding investment designations are described will be
              considered a separate written document sufficient to satisfy the
              requirements (including the execution requirement) of this
              paragraph; and (2) any such rules or procedures established under
              this paragraph must be applied in a uniform nondiscriminatory
              manner.

7.16   VOTING COMPANY STOCK: The Trustee will vote all Company Stock held by it
       at such time and in such manner as the Trustee, at the direction of the
       Administrator, subject to the following:

       (a)    COMPANY STOCK PLEDGED AS SECURITY: If any agreement entered into
              by the Trustee provides for voting of any Company Stock pledged as
              security for any obligation of the Plan, such Company Stock will
              be voted in accordance with such

                                       57
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              agreement. If the Administrator fails or refuses to give the
              Trustee timely instructions as to how to vote any Company Stock as
              to which the Trustee otherwise has the right to vote, the Trustee
              may not exercise its power to vote such Company Stock.

       (b)    REGISTRATION-TYPE STOCK: Notwithstanding paragraph (a), each
              Participant may direct to Trustee as to the manner in which
              Company Stock allocated to his Company Stock Account is to be
              voted provided such Company Stock is a registration-type class of
              security (as defined in section 12 of the Securities Exchange Act
              of 1934).

       (c)    NON-REGISTRATION-TYPE STOCK: With respect to Company Stock which
              is not a registration-type class of security, each Participant may
              direct the Trustee as to the manner in which Company Stock which
              is allocated to his Company Stock Account is to be voted on any
              corporate matter which involves the voting of such stock with
              respect to the approval or disapproval of any corporate merger or
              consolidation, recapitalization, reclassification, liquidation,
              dissolution, sale of substantially all assets of a trade or
              business, or such similar transaction as may be prescribed in
              Treasury regulations.

7.17   APPLICATION OF CASH: Employer contributions made to the Plan in cash and
       other cash received by the Trustee will first be applied to pay Current
       Obligations.

7.18   RESTRICTIONS ON COMPANY STOCK TRANSACTIONS: The Plan may not obligate
       itself to acquire Company Stock from a particular holder thereof at an
       indefinite time determined upon the happening of an event such as the
       death of the holder. Furthermore, the Plan may not obligate itself to
       acquire Company Stock under a put option binding upon the Plan. However,
       the Plan may be given an option to assume, at the time a put option is
       exercised, the rights and obligations of the Employer under a put option
       binding upon the Employer. In addition, all purchases of Company Stock
       will be made at a price which, in the judgment of the Administrator, does
       not exceed the fair market value thereof. All sales of Company Stock will
       be made at a price which, in the judgment of the Administrator, is not
       less than the fair market value thereof.

7.19   EXEMPT LOANS: All loans to the Plan which are made or guaranteed by a
       disqualified person must satisfy all requirements applicable to Exempt
       Loans set forth in income tax regulation Section 54.4975-(b) and
       Department of Labor regulation Section 2550.408b-3, and all provisions of
       those regulations applicable to Company Stock purchased with the proceeds
       of an Exempt Loan or which is used as collateral for an Exempt Loan must
       be complied with. For purposes of this Section, a disqualified person is
       any person who is a disqualified person or party in interest under ERISA.
       A loan for purposes of this Section includes a direct loan of cash, a
       purchase-money transaction, or an assumption of the obligation of the
       Trust. A guarantee for purposes of this Section includes an unsecured
       guarantee and the use of assets of a disqualified person as collateral
       for a loan, even though the use of assets may not be a guarantee under
       applicable state law.

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7.20   DIVERSIFICATION RIGHTS OF QUALIFIED PARTICIPANTS: Notwithstanding
       anything herein to the contrary, a Qualified Participant will be
       permitted to direct the Trustee as to the investment of amounts credited
       to his Company Stock Account, in accordance with the following
       provisions:

       (a)    METHOD OF DIRECTING INVESTMENTS: The Participant's direction will
              be provided to the Administrator in writing, and will be effective
              no later than 180 days after the close of the Plan Year to which
              the direction applies.

       (b)    LIMITATIONS: A Participant's rights under this Section will be
              limited to 25% of the balance in his or her Company Stock Account
              attributable to Company Stock acquired by the Plan after December
              31, 1986, within 90 days after the last day of each Plan Year,
              during the Participant's Qualified Election Period. Within 90 days
              after the close of the last Plan Year in a Participant's Qualified
              Election Period, a Qualified Participant may direct the Plan as to
              the investment of 50% of the value of such Company Stock Account
              balance.

       (c)    AMOUNT SUBJECT TO DIVERSIFICATION: The portion of a Participant's
              Company Stock Account attributable to Company Stock acquired by
              the Plan after December 31, 1986 will be determined by multiplying
              the number of shares of such stock held in the Participant's
              Account by a fraction, the numerator of which is the number of
              such shares acquired after December 31, 1986 and allocated to
              Participants' Company Stock Accounts (not to exceed the number of
              shares held by the Plan on the date of distribution) and the
              denominator of which is the total number of such shares of Company
              Stock held by the Plan on the date the individual becomes a
              Qualified Participant.

       (d)    EXCEPTION FOR SMALL ACCOUNTS: Notwithstanding paragraph (b), if
              the fair market value of a Qualified Participant's Company Stock
              Account is $500 or less on the Valuation Date immediately
              preceding the first day the Qualified Election Period, then such
              Company Stock Account will not be subject to the diversification
              rights under paragraph (b). In determining if the fair market
              value exceeds $500, Company Stock held in all employee stock
              ownership plans and tax credit employee stock ownership plans
              maintained by the Employer or any Affiliated Employer will be
              considered as held by the Plan.

       (e)    INVESTMENT OPTIONS: Subject to a written policy adopted the
              Administrator, the portion of a Qualified Participant's Company
              Stock Account that is covered by the diversification election set
              forth in this Section will either (1) be distributed to the
              Qualified Participant within 90 days after the last day of the
              period during which the election can be made, but any part of such
              distribution consisting of Company Stock will be subject to the
              put option requirements of the Plan, and the entire such
              distribution, if it is in excess of $5,000, will be subject to the
              consent requirements under Section 5.8; (2) be transferred no
              later than 90 days after the last day of the period during which
              the election can be made to another qualified defined contribution
              plan of the Employer which accepts such transfers, provided that
              such plan permits Employee-directed investments in at least three
              distinct

                                       59
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              investment options and does not invest in Company Stock to a
              substantial degree; or (3) be invested, at the election of the
              Qualified Participant, in one or more alternative investments,
              provided that if the Administrator elects to offer this option as
              part of the written policy adopted hereunder, the Plan must
              provide at least three distinct investment options.

7.21   SUPERSEDING TRUST OR CUSTODIAL AGREEMENT: If any assets of the Plan are
       invested in a separate trust or custodial account maintained by a
       corporate Trustee or custodian, the provisions of such separate trust or
       custodial agreement will supersede the provisions set forth in this
       Article 7, except (where applicable) with respect to those provisions of
       this Article that pertain to the purchase of insurance Policies and to
       the making of loans to Participants. In the absence of a specific
       provision in such separate trust or custodial agreement regarding the
       valuation of securities held by the Trust Fund, Section 7.3 will apply.
       Moreover, if such separate trust or custodial account should for any
       reason fail, be found invalid or terminate prior to the termination of
       this Plan and the distribution of all the assets hereof, this Article 7
       will be deemed to have again become effective immediately prior to such
       failure, invalidity or termination.

                                    ARTICLE 8
                           DUTIES OF THE ADMINISTRATOR

8.1    APPOINTMENT, RESIGNATION, REMOVAL AND SUCCESSION: Each Administrator
       appointed by the Sponsor will continue until his death, resignation, or
       removal at any time, with or without cause, by the Sponsor, and any
       Administrator may resign by giving 30 days written notice to the Sponsor.
       If an Administrator dies, resigns, or is removed by the Sponsor, its
       successor will be appointed as promptly as possible, and such appointment
       will become effective upon its acceptance in writing by such successor.
       Pending the appointment and acceptance of any successor Administrator,
       any then acting or remaining Administrator will have full power to act.

8.2    GENERAL POWERS AND DUTIES: The powers and duties of the Administrator
       will include (a) appointing the Plan's attorney, accountant, actuary, or
       any other party needed to administer the Plan; (b) directing the Trustees
       with respect to payments from the Trust Fund; (c) deciding if an
       applicant is entitled to a benefit from the Plan, which will be paid only
       if the Administrator in its sole discretion decides that the applicant is
       entitled to it; (d) communicating with Employees regarding their
       participation and benefits under the Plan, including the administration
       of all claims procedures; (e) filing any returns and reports with the
       Internal Revenue Service, Department of Labor, or any other governmental
       agency; (f) reviewing and approving any financial reports, investment
       reviews, or other reports prepared by any party under (a) above; (g)
       establishing a funding policy and investment objectives consistent with
       the purposes of the Plan and the Employee Retirement Income Security Act
       of 1974; (h) construing and resolving any question of Plan
       interpretation; and (i) making any findings of fact the Administrator
       deems necessary to proper Plan administration.

8.3    APPOINTMENT OF ADMINISTRATIVE COMMITTEE: The Sponsor may appoint one or
       more members to an Administrative/Advisory Committee (to be known as

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       the "Committee"), to which the Sponsor may delegate certain of its
       responsibilities as Plan Administrator. Members of the Committee need not
       be Participants or Beneficiaries, and officers and directors of the
       Sponsor will not be precluded from serving as members. A member will
       serve until his or her resignation, death, or disability, or until
       removed by the Sponsor. In the event of any vacancy arising by reason of
       the death, disability, removal, or resignation of a member of the
       Committee, the Sponsor may, but is not required to, appoint a successor
       to serve in his or her place. The Committee will select a chairman and a
       secretary from among its members. Members of the Committee will serve in
       such capacity without compensation. The Committee will act by majority
       vote.

8.4    FINALITY OF ADMINISTRATIVE DECISIONS: The Administrator's interpretation
       of Plan provisions, and any findings of fact, including eligibility to
       participate and eligibility for benefits, are final and will not be
       subject to "de novo" review unless shown to be arbitrary and capricious.

8.5    MULTIPLE ADMINISTRATORS: If there is more than one Administrator, the
       Administrators may delegate specific responsibilities among themselves,
       including the authority to execute documents unless the Sponsor revokes
       such delegation. The Sponsor and Trustee will be notified in writing of
       any such delegation of responsibilities, and the Trustee thereafter may
       rely upon any documents executed by the appropriate Administrator.

8.6    COMPENSATION AND EXPENSES: The Administrator, the Committee and any party
       appointed by the Administrator under Section 8.7 may receive such
       compensation as agreed upon by the Sponsor, provided that any person who
       already receives full-time PAY from the Employer may not receive any fees
       for services to the Plan as Administrator or in any other capacity. The
       Sponsor will pay all "settlor" expenses (as described in DOL Advisory
       Opinion 2001-01-A) incurred by the Administrator, the Committee or any
       party appointed under Section 8.7 in the performance of their duties. The
       Sponsor may, but is not required to pay, all "non-settlor" expenses
       incurred by the Administrator, the Committee, or any party appointed
       under Section 8.7 in the performance of their duties. "Non-settlor"
       expenses incurred by the Administrator, the Committee or any party
       appointed under Section 8.7 that the Sponsor elects not to pay will be
       reimbursed from Trust Fund assets. Any expenses paid from the Trust will
       be charged to each Adopting Employer in the ratio that each Adopting
       Employer's Participants' Accounts bears to the total of all the
       Participants' Accounts maintained by this Plan, or in any other
       reasonable method elected by the Administrator.

8.7    APPOINTMENT OF AGENTS AND COUNSEL: The Administrator (or Committee) may
       appoint such actuaries, accountants, custodians, counsel, agents,
       consultants, and other persons the Administrator (or Committee) deems
       necessary to the administration and operation of the Plan. The actions of
       any such third parties will be subject to the limitations described in
       Section 7.8 of the Plan; and no such third parties will be given any
       authority or discretion concerning the management and operation of the
       Plan that would cause them to become Fiduciaries of the Plan.

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8.8    CORRECTING ADMINISTRATIVE ERRORS: The Administrator may take such steps
       as it considers necessary and appropriate in its discretion to remedy
       administrative or operational errors. Such steps may include, but will
       not be limited to the following: (a) taking any action required under the
       employee plans compliance resolution system of the Internal Revenue
       Service, any asset management or fiduciary conduct error correction
       program available through the Internal Revenue Service, United States
       Department of Labor or other governmental administrative agency; (b) a
       reallocation of Plan assets; (c) adjustments in amounts of future
       payments to Participants, Beneficiaries or Alternate Payees; and (d)
       institution and prosecution of actions to recover benefit payments made
       in error or on the basis of incorrect or incomplete information.

8.9    PROMULGATING NOTICES AND PROCEDURES: The Sponsor and Administrator are
       given the power and responsibility to promulgate certain written notices,
       policies and/or procedures under the terms of the Plan and disseminate
       same to the Participants, and the Administrator may satisfy such
       responsibility by the preparation of any such notice, policy and/or
       procedure in a written form which can be published and communicated to a
       Participant in one or more of the following ways: (a) by distribution in
       hard copy; (b) through distribution of a summary plan description or
       summary of material modifications thereto which sets forth the policy or
       procedure with respect to a right, benefit or feature offered under the
       Plan; (c) by e-mail, either to a Participant's personal e-mail address or
       his or her Employer-maintained e-mail address; and (d) by publication on
       a web-site accessible by the Participant, provided the Participant is
       notified of said web-site publication. Any notice, policy and/or
       procedure provided through an electronic medium will only be valid if the
       electronic medium which is used is reasonably designed to provide the
       notice, policy and/or procedure in a manner no less understandable to the
       Participant than a written document, and under such medium, at the time
       the notice, policy and/or procedure is provided, the Employee may request
       and receive the notice, policy and/or procedure on a written paper
       document at no charge.

8.10   CLAIMS PROCEDURES: The procedures set forth in this Section will be the
       sole and exclusive remedy for an Employee, Participant or Beneficiary
       ("Claimant") to make a claim for benefits under the Plan. These
       procedures will be administered and interpreted in a manner consistent
       with the requirements of ERISA Section 503 and the regulations
       thereunder. Any electronic notices provided by the Administrator will
       comply with the standards imposed under regulations issued by the
       Department of Labor. All claims determinations made by the Administrator
       (and when applicable by the Committee if one has been appointed under
       Section 8.3) and will be made in accordance with the provisions of this
       Section and the Plan, and will be applied consistently to similarly
       situated Claimants. For purposes of this Section 8.10, if a Committee has
       not been appointed under Section 8.3, any reference to Committee will be
       considered a reference to the Administrator.

       (a)    WRITTEN CLAIM: A Claimant, or the Claimant's duly authorized
              representative, may file a claim for a benefit to which the
              Claimant believes that he or she is entitled under the Plan. Any
              such claim must be filed in writing with the Administrator.

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       (b)    DENIAL OF CLAIM: The Administrator, in its sole and complete
              discretion, will make all initial determinations as to the right
              of any person to benefits. If the claim is denied in whole or in
              part, the Administrator will send the Claimant a written or
              electronic notice, informing the Claimant of the denial. The
              notice must be written in a manner calculated to be understood by
              the Claimant and must contain the following information: the
              specific reason(s) for the denial; a specific reference to
              pertinent Plan provisions on which the denial is based; if
              additional material or information is necessary for the Claimant
              to perfect the claim, a description of such material or
              information and an explanation of why such material or information
              is necessary; and an explanation of the Plan's claim review (i.e.,
              appeal) procedures, the time limits applicable to such procedures,
              and the Claimant's right to request arbitration if the claim
              denial is upheld in whole or in part on appeal. Written or
              electronic notice of the denial will be given within a reasonable
              period of time (but no later than 90 days) from the date the
              Administrator receives the claim, unless special circumstances
              require an extension of time for processing the claim. In no event
              may the extension exceed 90 days from the end of the initial
              90-day period. If an extension is necessary, prior to the
              expiration of the initial 90-day period, the Administrator will
              send the Claimant a written notice, indicating the special
              circumstances requiring an extension and the date by which the
              Administrator expects to render a decision.

       (c)    REQUEST FOR APPEAL: If the Administrator denies a claim in whole
              or in part, the Claimant may elect to appeal the denial. If the
              Claimant does not appeal the denial pursuant to the procedures set
              forth herein, the denial will be final, binding and unappealable.
              A written request for appeal must be filed by the Claimant (or the
              Claimant's duly authorized representative) with the Committee
              within 60 days after the date on which the Claimant receives the
              Administrator's notice of denial. If a request for appeal is
              timely filed, the Claimant will be afforded a full and fair review
              of the claim and the denial. As part of this review, the Claimant
              may submit written comments, documents, records, and other
              information relating to the claim, and the review will take into
              account all such comments, documents, records, or other
              information submitted by the Claimant, without regard to whether
              such information was submitted or considered in the
              Administrator's initial benefit determination. The Claimant also
              may obtain, free of charge and upon request, records and other
              information relevant to the claim, without regard to whether such
              information was relied upon by the Administrator in making the
              initial benefit determination.

       (d)    REVIEW OF APPEAL: The Committee will determine, in its sole and
              complete discretion, whether to uphold all or a portion of the
              initial claim denial. If, on appeal, the Committee determines that
              all or a portion of the initial denial should be upheld, the
              Committee will send the Claimant a written or electronic notice
              informing the Claimant of its decision to uphold all or a portion
              of the initial denial, written in a manner calculated to be
              understood by the Claimant and containing the following
              information: the specific reason(s) for the denial; a specific
              reference to pertinent Plan provisions on which the denial is
              based; a statement that the Claimant is entitled to receive, upon
              request and free of charge,

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<Page>

              reasonable access to and copies of all documents and other
              information relevant to the claim; and an explanation of the
              Claimant's right to request arbitration and the applicable time
              limits for doing so. Written or electronic notice will be given
              within a reasonable period of time (not later than 60 days) from
              the date the Committee receives the request for appeal, unless
              special circumstances require an extension of time for reviewing
              the claim, but in no event may the extension exceed 60 days from
              the end of the initial 60-day period. If an extension is
              necessary, prior to the expiration of the initial 60-day period,
              the Committee will send the Claimant a written notice, indicating
              the special circumstances requiring an extension and the date by
              which the Committee expects to render a decision.

       (e)    ALTERNATIVE TIME FOR AN APPEAL TO BE DECIDED: Notwithstanding
              paragraph (d), if the Committee holds regularly scheduled meetings
              on a quarterly or more frequent basis, the Committee may make its
              determination of the claim on appeal at its next regularly
              scheduled meeting if the Committee receives the written request
              for appeal more than 30 days prior to its next regularly scheduled
              meeting or at the regularly scheduled meeting immediately
              following the next regularly scheduled meeting if the Committee
              receives the written request for appeal within 30 days of the next
              regularly scheduled meeting. If special circumstances require an
              extension, the decision may be postponed to the third regularly
              scheduled meeting following the Committee's receipt of the written
              request for appeal if, prior to the expiration of the initial time
              period for review, the Claimant is provided with written notice,
              indicating the special circumstances requiring an extension and
              the date by which the Committee expects to render a decision. If
              the extension is required because the Claimant has not provided
              information that is necessary to decide the claim, the Committee
              may suspend the review period from the date on which notice of the
              extension is sent to the Claimant until the date on which the
              Claimant responds to the request for additional information.

       (f)    RIGHT OF ARBITRATION: If a Claimant wishes to contest a final
              decision of the Committee, the Claimant may request arbitration.
              If the Claimant does not request arbitration pursuant to the
              procedures set forth herein, the decision of the Committee will be
              final, binding and unappealable. A written request for arbitration
              must be filed by the Claimant (or the Claimant's duly authorized
              representative) with the Committee within 15 days after the date
              on which the Claimant receives the written decision of the
              Committee. If a request for arbitration is timely filed, the
              Claimant and the Committee will each name an arbitrator within 20
              days after the Committee receives the Claimant's written request
              for arbitration. The two arbitrators will jointly name a third
              arbitrator within 15 days after their appointment. If either party
              fails to select an arbitrator within the 20 day period, or if the
              two arbitrators fail to select a third arbitrator within 15 days
              after their appointment, then the presiding judge of the county
              court (or its equivalent) in the county in which the principal
              office of the Sponsor is located will appoint such other
              arbitrator or arbitrators. The arbitrators will render a decision
              within 60 days after their appointment and will conduct all
              proceedings pursuant to the laws of the state in which the
              Sponsor's principal place of business is located and the then
              current Rules of the American

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<Page>

              Arbitration Association governing commercial transactions, to the
              extent that such rules are not inconsistent with applicable state
              law. The cost of the arbitration procedure will be borne by the
              losing party or, if the decision is not clearly in favor of one
              party or the other, in the manner determined by the arbitrators.
              The arbitration proceeding provided for in this Section will be
              the sole and exclusive remedy of a Claimant to contest decisions
              of the Committee under this Plan, and the arbitrators' decision
              will be final and unappealable.

8.11   QUALIFIED DOMESTIC RELATIONS ORDERS: A Qualified Domestic Relations
       Order, or QDRO, is a signed domestic relations order issued by a State
       Court which creates, recognizes or assigns to an alternate payee(s) the
       right to receive all or part of a Participant's Plan benefit- An
       alternate payee is a Spouse, former Spouse, child, or other dependent of
       a Participant who is treated as a Beneficiary under the Plan as a result
       of the QDRO. The Administrator may establish QDRO procedures, but in the
       absence of such procedures, the Administrator will determine if a
       domestic relations order is a Qualified Domestic Relations Order in
       accordance with the following:

       (a)    ADMINISTRATOR'S DETERMINATION: Promptly upon receipt of a domestic
              relations order, the Administrator will notify the Participant and
              any alternate payee(s) named in the order of such receipt, and
              will include a copy of this Section. Within a reasonable time
              after receipt of the order, the Administrator will make a
              determination as to whether or not the order is a Qualified
              Domestic Relations Order as defined in Code Section 414(p) and
              will promptly notify the Participant and any alternate payee(s) in
              writing of the determination.

       (b)    SPECIFIC REQUIREMENTS OF QDRO: In order for a domestic relations
              order to be a QDRO, it must specifically state all of the
              following: (1) the name and last known mailing address (if any) of
              the Participant and each alternate payee covered by the order, (2)
              the dollar amount or percentage of the benefit to be paid to each
              alternate payee, or the manner in which the amount or percentage
              will be determined; (3) the number of payments or period for which
              the order applies; and (4) the name of the plan to which the order
              applies. The domestic relations order will not be deemed a QDRO if
              it requires the Plan to provide any type or form of benefit, or
              any option not already provided for in the Plan, or increased
              benefits, or benefits in excess of the Participant's Vested
              Interest, or payment of benefits to an alternate payee required to
              be paid to another alternate payee under another QDRO.

       (c)    DISPUTED ORDERS: If there is a question as whether or not a
              domestic relations order is a Qualified Domestic Relations Order,
              there will be a delay in any payout to any payee including the
              Participant, until the status is resolved. In such event, the
              Administrator will segregate the amount that would have been
              payable to the alternate payee(s) if the order had been deemed a
              QDRO. If the order is not determined to be a QDRO, or the status
              is not resolved (for example, it has been sent back to the Court
              for clarification or modification) within 18 months beginning with
              the date the first payment would have to be made under the order,
              the Administrator will pay the segregated amounts plus interest to
              the person(s)

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<Page>

              who would have been entitled to the benefits had there been no
              order. If a determination as to the Qualified status of the order
              is made after the 18-month period, then the order will only be
              applied on a prospective basis. If the order is determined to be a
              QDRO, the Participant and alternate payee(s) will again be
              notified promptly after such determination. Once an order is
              deemed a QDRO, the Administrator will pay to the alternate
              payee(s) all the amounts due under the QDRO, including segregated
              amounts plus interest which may have accrued during a dispute as
              to the order's qualification.

       (d)    PAYMENT PRIOR TO TERMINATION OF EMPLOYMENT: A QDRO may provide for
              the payment of benefits to an alternative payee prior to the time
              a Participant has terminated employment. Further, such payment can
              be made even if the affected Participant has not yet reached the
              Earliest Retirement Age. For purposes of this paragraph, the term
              Earliest Retirement Age means the earlier of (1) the date on which
              the Participant is entitled to a distribution under this Plan, or
              (2) the later of (i) the date the Participant attains age 50, or
              (ii) the earliest date on which the Participant could receive
              benefits under this Plan if the Participant terminated employment
              with the Employer.

                                    ARTICLE 9
                        AMENDMENT, TERMINATION AND MERGER

9.1    AMENDMENT: The Sponsor, or, if there is no Sponsor, the Trustee, will
       have the right to amend the Plan at any time subject to the following
       provisions:

       (a)    GENERAL REQUIREMENTS: Amendments must be in writing and cannot (1)
              increase the responsibilities of the Trustee or Administrator
              without written consent; (2) deprive any Participant or
              Beneficiary of Plan benefits to which he or she is entitled; (3)
              decrease the amount of any Participant's Account balance except as
              permitted under Code Section 412(c)(8); (4) permit any part of the
              Trust Fund to be used for or diverted to purposes other than the
              exclusive benefit of the Participants or their Beneficiaries
              except as required to pay taxes and administration expenses, or
              cause or permit any portion of the Trust Fund to revert to or
              become the property of the Employer; or (5) have the effect of
              eliminating or restricting the ability of a Participant or other
              payee to receive payment of his or her Account balance or benefit
              entitlement under a particular optional form of benefit provided
              under the Plan unless the provisions of subparagraphs (1) and (2)
              below are satisfied:

              (1)    LUMP SUM REQUIREMENT: The amendment provides a lump sum
                     distribution form that is otherwise identical to the
                     optional form of benefit that is restricted or eliminated.
                     For this purpose, a lump 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
                     payee) except with respect to the timing of payments after
                     commencement.

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<Page>

              (2)    EFFECTIVE DATE: The amendment cannot apply to any
                     distribution with an Annuity Starting Date which is earlier
                     than the earlier of (A) the 90' day after a Participant has
                     been furnished with a summary plan description or other
                     summary that reflects the amendment and that satisfies the
                     ERISA requirements at 29 CFR 2520-104b-3 relating to a
                     summary of material modifications; or (B) the first day of
                     the second Plan Year following the Plan Year in which this
                     amended Plan is adopted.

       (b)    CERTAIN CORRECTIVE AMENDMENTS: For purposes of satisfying the
              minimum coverage requirements of Code Section 410(b), the
              nondiscriminatory amount requirement of regulation Section
              1.401(a)(4)-1(b)(2), or the nondiscriminatory plan amendment
              requirement of regulation Section 1.401(a)(4)-1(b)(4), a
              corrective amendment may retroactively increase allocations for
              Employees who benefited under the Plan during the Plan Year being
              corrected, or may grant allocations to Employees who did not
              benefit under the Plan during the Plan Year being corrected. In
              addition, to satisfy the nondiscriminatory current availability
              requirement of regulation Section 1.401(a)(4)4(b) for benefits,
              rights or features, a corrective amendment may make a benefit,
              right or feature available to Employees to whom it was previously
              not available. A corrective amendment will not be taken into
              account prior to the date of its adoption unless it satisfies the
              applicable requirements of regulation Section
              1.401(a)(4)-11(g)(3)(ii) through (vii), including the requirement
              that, in order to be effective for the preceding Plan Year, such
              amendment must be adopted by the 15th day of the 10th month after
              the close of the preceding Plan Year.

9.2    TERMINATION OF PLAN BY SPONSOR: The Sponsor at any time can terminate the
       Plan and Trust in whole or in part in accordance with the following
       provisions:

       (a)    TERMINATION OF PLAN: The Sponsor can terminate the Plan and Trust
              by filing written notice thereof with the Administrator and
              Trustee and by completely discontinuing contributions to the Plan.
              Upon any such termination, the Trustee will continue to administer
              the Trust until distribution has been made to the Participants and
              other payees, which distribution must occur as soon as
              administratively feasible after the termination of the Plan, and
              must be made in accordance with the provisions of Article 5 of the
              Plan, including Section 5.6(g) where applicable. However, the
              Administrator may elect not to distribute the Accounts of
              Participants and other payees upon termination of the Plan but
              instead to transfer the entire Trust Fund assets and liabilities
              attributable to this terminated Plan to another qualified plan
              maintained by the Employer or its successor.

       (b)    VESTING REQUIREMENT: Upon complete termination of the Plan, or
              upon a complete discontinuance of contributions to the Plan, any
              Participant who is affected by such termination all Participants
              who have not incurred a Termination of Employment and all
              Participants who have incurred a Termination of Employment but
              have not incurred a five (5) year Break in Service will have a
              100% Vested Interest in his or her unpaid Participant Account.
              Upon partial

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              termination of the Plan only those Participants who have incurred
              a Termination of Employment on account of the event which caused
              the partial termination but have not incurred a five (5) year
              Break in Service shall automatically have a 100% Vested Interest
              in his or her unpaid Participant Account to the date of partial
              termination.

       (c)    DISCONTINUANCE OF CONTRIBUTIONS ONLY: The Sponsor may elect at any
              time to completely discontinue contributions to the Plan but
              continue the Plan in operation in all other respects, in which
              event the Trustee will continue to administer the Trust until
              eventual full distribution of all benefits has been made to the
              Participants and other payees in accordance with Article 5 after
              their death, retirement, Disability or Termination of Employment.
              Any such discontinuance of contributions without an additional
              notice of termination from the Sponsor to the Administrator and
              Trustee will not constitute a termination of the Plan.

9.3    TERMINATION OF PARTICIPATION BY ADOPTING EMPLOYER: Any Adopting Employer
       may by written resolution terminate its participation in the Plan at any
       time by notification to the Sponsor, the Administrator, and the Trustee.
       Such Adopting Employer may thereupon request a transfer of Trust Fund
       assets attributable to its Employees from this Plan to any successor
       qualified retirement plan maintained by the Adopting Employer or its
       successor. The Administrator may, however, refuse to make such transfer
       if in its considered opinion such transfer would operate to the detriment
       of any Participant, jeopardize the continued qualification of the Plan,
       or if such transfer does not comply with any requirements of the Internal
       Revenue Service. If no such transfer is made, the provisions in the
       definition of Adopting Employer in Article I will apply with respect to
       the payment of benefits for Employees of such Adopting Employer.

9.4    MERGER OR CONSOLIDATION: This Plan and Trust may not be merged or
       consolidated with, nor may any of its assets or liabilities be
       transferred to, any other plan, unless the benefits payable to each
       Participant if the Plan was terminated immediately after such action
       would be equal to or greater than the benefits to which such Participant
       would have been entitled if this Plan had been terminated immediately
       before such action.

                                   ARTICLE 10
                            MISCELLANEOUS PROVISIONS

10.1   NO CONTRACT OF EMPLOYMENT: Except as otherwise provided by law, neither
       the establishment of this Plan, any modification hereto, the creation of
       any fund or account, nor the payment of any benefits, will be construed
       as giving any Participant or other person any legal or equitable rights
       against the Employer, any officer or Employee thereof, or the Trustee,
       except as herein provided. Further, under no circumstances will the terms
       of employment of any Participant be modified or otherwise affected by
       this Plan.

10.2   TITLE TO ASSETS: No Participant or Beneficiary will have any right to, or
       any interest in, any assets of the Trust upon separation from service
       with the Employer,

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       Affiliated Employer, or Adopting Employer, except as otherwise provided
       by the terms of the Plan.

10.3   QUALIFIED MILITARY SERVICE: Notwithstanding any provision of this Plan to
       the contrary, effective January 1, 1995, contributions, benefits and
       service credit with respect to qualified military service will be
       provided in accordance with Code Section 414(u).

10.4   FIDUCIARIES AND BONDING: The Fiduciaries of this Plan will have only
       those duties which are specifically given to the Fiduciaries under the
       terms of this Plan. In addition, every Fiduciary other than a bank, an
       insurance company, or a Fiduciary of an Employer which has no common-law
       employees, will be bonded in an amount not less than 10% of the amount of
       funds under such Fiduciary's supervision, but such bond will not be less
       than $1,000 or more than $500,000. The bond will provide protection to
       the Plan against any loss for acts of fraud or dishonesty by a Fiduciary
       acting alone or in concert with others. The cost of such bond will be an
       expense of either the Employer or the Trust, at the election of the
       Employer.

10.5   SEVERABILITY OF PROVISIONS: If any Plan provision is held invalid or
       unenforceable, such invalidity or unenforceability will not affect any
       other provision of this Plan, and this Plan will be construed and
       enforced as if such provision had not been included.

10.6   GENDER AND NUMBER: Words used in the masculine gender will be construed
       as though they were also used in the feminine or neuter gender where
       applicable, and words used in the singular form will be construed as
       though they were also used in the plural form where applicable.

10.7   HEADINGS AND SUBHEADINGS: Headings and subheadings are inserted for
       convenience of reference. They constitute no part of this Plan and are
       not to be considered in its construction.

10.8   LEGAL ACTION: In any claim, suit or proceeding concerning the Plan and/or
       Trust which is brought against the Trustee or the Administrator, this
       Plan and Trust will be construed and enforced according to the laws of
       the state in which the Employer maintains its principal place of
       business, to the extent that is not preempted by the provisions of ERISA.
       Furthermore, unless otherwise prohibited by law, either the Employer or
       the Trust, in the sole discretion of the Employer, will reimburse the
       Trustee and/or the Administrator for all costs, attorneys fees and other
       expenses associated with any such claim, suit or proceeding.

10.9   QUALIFIED PLAN STATUS: This Plan and the related Trust Agreement are
       intended to be a qualified retirement plan under the provisions of Code
       Section 401(a) and Section 501(a).

10.10  MAILING OF NOTICES TO ADMINISTRATOR, EMPLOYER OR TRUSTEE: Notices,
       documents or forms required to be given to or filed with the
       Administrator, the Employer or the Committee will be either hand
       delivered or mailed by first class mail, postage prepaid, to the
       Committee or the Employer, at the Employer's principal place of business.
       Any notices, documents or forms required to be given to or filed with the

                                       69
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       Trustee will be either be hand delivered or mailed by first class mail,
       postage prepaid, to the Trustee at its principal place of business.

10.11  NO DUPLICATION OF BENEFITS: There will be no duplication of benefits
       under the Plan because of employment by more than one participating
       employer.

10.12  PARTICIPANT NOTICES AND WAIVERS OF NOTICES: Whenever written notice is
       required to be given under the terms of this Plan, such notice will be
       deemed to be given on the date that such written notice is either hand
       delivered to the recipient or deposited at a United States Postal Service
       Station, first class mail, postage paid. Notice may be waived by any
       party otherwise entitled to receive written notice concerning any matter
       under the terms of this Plan.

10.13  EVIDENCE FURNISHED CONCLUSIVE: Anyone required to give evidence under the
       terms of the Plan may do so by certificate, affidavit, document or other
       information which the person to act in reliance may consider pertinent,
       reliable and genuine, and to have been signed, made or presented by the
       proper party or parties. The Fiduciaries under the Plan will be fully
       protected in acting and relying upon any evidence described under this
       Section.

10.14  RELEASE OF CLAIMS: Any payment to any Participant or Beneficiary, his or
       her legal representative, or to any guardian or committee appointed for
       such Participant or Beneficiary, will, to the extent thereof, be in full
       satisfaction of all claims hereunder against the Administrator and the
       Trustee, either of whom may require such Participant, legal
       representative, Beneficiary, guardian or committee, as a condition
       precedent to such payment, to execute a receipt and release thereof in
       such form as determined by the Administrator or the Trustee.

10.15  MULTIPLE COPIES OF PLAN AND/OR TRUST: This Plan and the related Trust
       Agreement may be executed in any number of counterparts, each of which
       will be deemed an original, but all of which will constitute one and the
       same Agreement or Trust Agreement, as the case may be, and will be
       binding on the respective successors and assigns of the Employer and all
       other parties.

10.16  LIMITATION OF LIABILITY AND INDEMNIFICATION: In addition to and in
       furtherance of any other limitations provided in the Plan, and to the
       extent permitted by applicable law, the Employer will indemnify and hold
       harmless its board of directors (collectively and individually), if any,
       the Administrative/Advisory Committee (collectively and individually), if
       any, and its officers, Employees, and agents against and with respect to
       any and all expenses, losses, liabilities, costs, and claims, including
       legal fees to defend against such liabilities and claims, arising out of
       their good-faith discharge of responsibilities under or incident to the
       Plan, excepting only expenses and liabilities resulting from willful
       misconduct. This indemnity will not preclude such further indemnities as
       may be available under insurance purchased by the Employer or as may be
       provided by the Employer under any by-law, agreement, vote of
       shareholders or disinterested directors, or otherwise, as such
       indemnities are permitted under state law. Payments with respect to any
       indemnity and payment of expenses or fees under this

                                       70
<Page>

       Section will be made only from assets of the Employer, and will not be
       made directly or indirectly from assets of the Trust Fund.

       IN WITNESS WHEREOF, this Plan and Trust have been executed by the
Employer and the Trustees as of the day, month and year set forth on page of
this Agreement.

                                           MEDICAL SYSTEMS MANAGEMENT,
                                           INC.

                                           By:  /s/ James Talano
                                               ---------------------------------

ATTEST:

By:  /s/ Lori McCarron
    -----------------------------------

                                           TRUSTEE

                                           HSBC BANK USA

                                           By:  /s/ Reymar S. Torres
                                               ---------------------------------
                                                Reymar S. Torres, Vice President

                                       71
<Page>

                        MEDICAL SYSTEMS MANAGEMENT, INC.
                     EMPLOYEE STOCK OWNERSHIP PLAN & TRUST

                                   AMENDMENT #1

       The MEDICAL SYSTEMS MANAGEMENT, INC. EMPLOYEE STOCK OWNERSHIP PLAN &
TRUST is amended by deleting the first two lines of Section 7.16 in their
entirety and substituting the following therefor:

       VOTING COMPANY STOCK:  The Trustee shall vote all Company Stock held
       by it in such manner as the Administrator may direct or, in the
       absence of such direction, in such manner as the Trustee may determine
       in its discretion.  Notwithstanding the foregoing:

       IN WITNESS WHEREOF, the Sponsor and Trustee have caused this amendment
to be executed by their officers this 11th day of December, 2003.

                                           MEDICAL SYSTEMS MANAGEMENT, INC.

                                           By:  /s/ Todd Cozzens
                                               ---------------------------------

                                           Title:  CEO / Chairman / Sole Member
                                                  -----------------------------

                                           GREATBANC TRUST COMPANY

                                           By:  /s/ Stephen Hartman
                                               ---------------------------------

                                           Title:  Senior Vice President
                                                  -----------------------------

<Page>

                        MEDICAL SYSTEMS MANAGEMENT, INC.
                     EMPLOYEE STOCK OWNERSHIP PLAN & TRUST

                                  AMENDMENT #2

       The MEDICAL SYSTEMS MANAGEMENT, INC. EMPLOYEE STOCK OWNERSHIP PLAN &
TRUST is hereby amended as follows, such changes to be effective immediately:

       1. Subsection 5.14(a) is deleted in its entirety, and the
following is substituted therefor:

          (a) COMPANY STOCK:  A Participant's Vested Aggregate Account shall be
              distributed in the form of Company Stock to the extent it is
              allocated to a Participant's Company Stock Account, and the
              balance, if any, of the Vested Aggregate Account will be
              distributed in cash.

       2. Subsections 5.14(b) and (d) are deleted in their entirety,
and Subsection 5.14(c) is redesignated as Subsection 5.14(b).

       3. Section 5.15 is deleted in its entirety, and such Section is
reserved for future use.

       4. Subsection 6.1(e) is deleted in its entirety.

       5. Subsection 7.2(c) is deleted in its entirety, and the
following is substituted therefor:

          (b) EMPLOYER STOCK:  The Trustee may invest up to 100% of the Trust
              Fund in the common stock, debt obligations, or any other security
              issued by the Employer or by an affiliate of the Employer within
              the limitations provided under Section406, Section407, and
              Section408 of ERISA provided that such investment does not
              constitute a prohibited transaction under Code Section4975.  Any
              such investment will only be made upon written direction of the
              Employer who will be solely responsible for the propriety of such
              investment.

       6. Section 7.16 is deleted in its entirety, and the following is
substituted therefor:

          VOTING COMPANY STOCK:  The Trustee shall vote all Company Stock held
          by it in such manner as the Administrator may direct or, in the
          absence of such direction, in such manner as the Trustee may determine
          in its discretion.

<Page>

       7. Section 7.19 is deleted in its entirety, and such Section is
reserved for future use.

       8. Section 10.9 is deleted in its entirety, and the following is
substituted therefor:

          QUALIFIED PLAN STATUS:  This Plan and the related Trust Agreement are
          intended to qualify as a profit sharing plan and trust under
          provisions of Code Section401(a) and Section501(a).  Previously the
          Plan was an employee stock ownership plan under Code Section409 and
          Section4975(e)(7), during which time it was intended to be invested
          primarily in Company Stock.

       IN WITNESS WHEREOF, the Sponsor has caused this amendment to be
executed by one of its officers this 29th day of June, 2004.

                                           MEDICAL SYSTEMS MANAGEMENT, INC.

                                           By:  /s/ Todd Cozzens
                                               ---------------------------------
                                                Todd Cozzens, President

<Page>

                       MEDICAL SYSTEMS MANAGEMENT, INC.
                    EMPLOYEE STOCK OWNERSHIP PLAN & TRUST

                                AMENDMENT #3

       The MEDICAL SYSTEMS MANAGEMENT, INC. EMPLOYEE STOCK OWNERSHIP PLAN &
TRUST is hereby amended as follows, such changes to be effective March 28,
2005:

       1. Section 5.5 is amended by deleting the first sentence of such
Section and substituting the following therefor:

          A Participant who terminates employment may elect to have the
          Participant's Vested Aggregate Account distributed in a lump sum,
          subject to the following provisions:

       2. Section 5.5 is further amended by deleting paragraph (a) in
its entirety and substituting the following therefor:

          (a) GENERAL RULE:  The Administrator can only make distribution under
              this Section if the Participant's Vested Aggregate Account does
              not exceed $5,000.  Any distribution will be made as soon as
              administratively feasible after the date the Participant
              terminates employment, and any portion of the Participant's
              Account which is not Vested will be treated as a Forfeiture.

       3. Section 5.5 is further amended by deleting paragraph (b) in
its entirety and reserving the same for further use.

       4. Section 5.6 is amended by deleted the words "exceeds the
amount set forth in paragraph (a) of this Section and" from the first
sentence of such Section.

       5. Section 5.6 is further amended by deleting the first sentence
in paragraph (a) and substituting the following therefor:

          If a Participant's Vested Aggregate Account balance is immediately
          distributable, the Participant must consent to any distribution of
          such amount.

<Page>

       6. Section 5.6 is further amended by deleting paragraph (b) in
its entirety and reserving the same for further use.

       IN WITNESS WHEREOF, the Sponsor has caused this amendment to be
executed by one of its officers this 28 day of March, 2005.

                                           MEDICAL SYSTEMS MANAGEMENT, INC.

                                           By:  /s/ Todd Cozzens
                                               ---------------------------------
                                                Todd Cozzens, President

<Page>

                        MEDICAL SYSTEMS MANAGEMENT, INC.
                      EMPLOYEE STOCK OWNERSHIP PLAN & TRUST

                                  AMENDMENT #4

         The MEDICAL SYSTEMS MANAGEMENT, INC. EMPLOYEE STOCK OWNERSHIP PLAN &
TRUST is hereby amended as follows, such changes to be effective immediately.

         1. Section 4.6 shall be amended by adding the following new subsection
(e) at the end thereof:

            (e) FULL VESTING: Effective as of January 1, 2005, a Participant
            will have a 100% Vested Interest in his Participant's Account.

         IN WITNESS WHEREOF, the Sponsor has caused this amendment to be
executed by one of its officers this 16th day of October, 2006.

                                 PICIS, INC.

                                  By:  /s/ R. Scott Lentz
                                       ---------------------------
                                  Name:  R. Scott Lentz
                                  Title:  Treasurer<Page>

                                                                    Exhibit 10.9

                         IBEX HEALTHDATA SYSTEMS, INC.

                            2001 STOCK INCENTIVE PLAN

<Page>

                                                 TABLE OF CONTENTS

<Table>
<Caption>
                                                                                                                PAGE
                                                                                                                ----
<S>               <C>                                                                                           <C>

ARTICLE I -  ESTABLISHMENT AND PURPOSE............................................................................1
         1.1.     Establishment...................................................................................1
         1.2.     Purpose.........................................................................................1
         1.3.     Type of Plan....................................................................................1
         1.4.     Shareholder Approval............................................................................1
         1.5.     Term of Plan....................................................................................2

ARTICLE II -  II DEFINITIONS......................................................................................2
         2.1.     "Affiliate".....................................................................................2
         2.2.     "Agreement".....................................................................................2
         2.3.     "Award".........................................................................................2
         2.4.     "Beneficiary"...................................................................................2
         2.5.     "Board".........................................................................................2
         2.6.     "Cause".........................................................................................2
         2.7.     "Change in Control".............................................................................3
         2.8.     "Code"..........................................................................................3
         2.9.     "Commission"....................................................................................3
         2.10.    "Committee".....................................................................................3
         2.11.    "Common Stock"..................................................................................3
         2.12.    "Company".......................................................................................3
         2.13.    "Disability"....................................................................................3
         2.14.    "Exchange Act"..................................................................................3
         2.15.    "Fair Market Value".............................................................................3
         2.16.    "Grant Date"....................................................................................4
         2.17.    "Incentive Stock Option"........................................................................4
         2.18.    "Nonqualified Stock Option".....................................................................4
         2.19.    "Option"........................................................................................4
         2.20.    "Option Period".................................................................................4
         2.21.    "Option Price"..................................................................................4
         2.22.    "Participant"...................................................................................4
         2.23.    "Plan"..........................................................................................4
         2.24.    "Public Offering"...............................................................................4
         2.25.    "Representative"................................................................................4
         2.26.    "Retirement"....................................................................................5
         2.27.    "Rule 16b-3"....................................................................................5
         2.28.    "SAR Award Period"..............................................................................5
         2.29.    "SAR Base Price"................................................................................5
         2.30.    "SAR Exercise Price"............................................................................5
         2.31.    "Securities Act"................................................................................5
         2.32.    "Stock Appreciation Right"......................................................................5
         2.33.    "Termination of Employment".....................................................................5
</Table>

                                        i
<Page>

<Table>

<S>               <C>                                                                                           <C>
         2.34.    "Transfer"......................................................................................6

ARTICLE III -  ARTICLE III ADMINISTRATION.........................................................................6
         3.1.     Board Authority.................................................................................6
         3.2.     Committee Structure.............................................................................7
         3.3.     Special Committees..............................................................................7
         3.4.     Committee Authority.............................................................................8
         3.5.     Liability and Indemnification...................................................................9

ARTICLE IV -  STOCK SUBJECT TO PLAN...............................................................................9
         4.1.     Number of Shares Available......................................................................9
         4.2.     Release of Shares..............................................................................10
         4.3.     Conditions on Issuance of Shares...............................................................10
         4.4.     Shareholder Rights.............................................................................11
         4.5.     Adjustment for Corporate Changes...............................................................11

ARTICLE V -  ELIGIBILITY AND SELECTION...........................................................................11
         5.1.     Eligibility....................................................................................11
         5.2.     Selection of Participants......................................................................12
         5.3.     Adoption by Affiliates.........................................................................12
         5.4.     Awards in Substitution.........................................................................12

ARTICLE VI -  STOCK OPTIONS......................................................................................13
         6.1.     General........................................................................................13
         6.2.     Grant of Options...............................................................................13
         6.3.     Terms and Conditions...........................................................................13
         6.4.     Effect of Termination of Employment............................................................15
         6.5.     Information Available to Participants..........................................................17
         6.6.     Exercise of Options............................................................................17
         6.7.     Withholding on Exercise........................................................................17

ARTICLE VII -  PROVISIONS APPLICABLE TO ACQUIRED STOCK...........................................................18
         7.1.     Transfer of Shares.............................................................................18
         7.2.     Limited Transfer During Offering...............................................................18
         7.3.     Disqualifying Disposition......................................................................18
         7.4.     Rights of Repurchase...........................................................................18
         7.5.     Rights of First Refusal........................................................................19

ARTICLE VIII -  STOCK APPRECIATION RIGHTS........................................................................19
         8.1.     General........................................................................................19
         8.2.     Grant of Stock Appreciation Rights.............................................................19
         8.3.     Terms and Conditions...........................................................................19
         8.4.     Effect of Termination of Employment............................................................21
         8.5.     Information Available to Participants..........................................................22
         8.6.     Exercise of Rights.............................................................................22
         8.7.     Withholding on Exercise........................................................................23
</Table>

                                       ii
<Page>

<Table>

<S>               <C>                                                                                           <C>

ARTICLE IX -  CHANGE IN CONTROL PROVISIONS.......................................................................23
         9.1.     Impact of Event................................................................................23
         9.2.     Definition of Change in Control................................................................23

ARTICLE X -  MISCELLANEOUS.......................................................................................24
         10.1.    Amendment and Termination......................................................................24
         10.2.    Fail-Safe for Accounting Treatment.............................................................24
         10.3.    Fail-Safe for Rule 16b-3.......................................................................24
         10.4.    Fail-Safe for Incentive Stock Options..........................................................25
         10.5.    Fail-Safe for Mitigation of Excise Tax.........................................................25
         10.6.    No Creditor Rights.............................................................................25
         10.7.    No Rights with Respect to Employment...........................................................25
         10.8.    Relationship to Other Benefits.................................................................25
         10.9.    Controlling Law................................................................................26
         10.10.   Waiver, Cumulative Rights......................................................................26
         10.11.   Notices........................................................................................26
         10.12.   Successors and Assigns.........................................................................26
         10.13.   Headings.......................................................................................26
         10.14.   Severability...................................................................................26
         10.15.   Entire Agreement...............................................................................26
</Table>

                                      iii
<Page>

                                           IBEX HEALTHDATA SYSTEMS, INC.

                                             2001 STOCK INCENTIVE PLAN

                                                     ARTICLE I

                                             ESTABLISHMENT AND PURPOSE

     1.1. ESTABLISHMENT. This instrument, and the plan of compensation hereby
established, shall be known as the IBEX Healthdata Systems, Inc. 2001 Stock
Incentive Plan and shall be hereinafter referred to as the "Plan." The Plan is
hereby promulgated by IBEX Healthdata Systems, Inc. (hereinafter referred to as
the "Company"), effective as of March 2, 2001, as adopted by the Board of
Directors of the Company.

     1.2. PURPOSE. The purpose of the Plan is to provide additional incentive to
persons who can make or are making, and can continue to make, substantial
contributions to the growth and success of the Company, in order to attract and
retain the employment and services of such persons and to encourage and reward
such contributions, by providing these individuals with the opportunity to
directly, on a long-term basis, participate in the Company's growth and success
through stock ownership or the right to receive the value of stock appreciation;
it being the judgment of the Board of Directors of the Company that so providing
such additional incentive to such persons advances the overall interests of the
Company's business and enhances the value of the Company for all of its
shareholders.

     1.3. TYPE OF PLAN. Options granted under the Plan may be Incentive Stock
Options or Nonqualified Stock Options (as hereinafter defined). Stock
appreciation rights may be granted under the Plan independent of the grant of
any options, or in conjunction with grants of options. The Plan is intended to
be an "unfunded" plan of compensation; and shall not constitute any type of
"employee benefit plan" subject to the Employee Retirement Income Security Act
of 1974 ("ERISA").

     1.4. SHAREHOLDER APPROVAL. The grant of Incentive Stock Options under the
Plan shall be subject to approval of the Plan by the shareholders of the Company
within twelve (12) months before or after the date the Plan is adopted by the
Board of Directors of the Company (excluding Incentive Stock Options issued in
substitution for outstanding Incentive Stock Options pursuant to Section 424(a)
of the Code). Such shareholder approval shall be obtained in the degree and
manner required under applicable provisions of corporate charter, bylaws and
state law regarding approval required for the issuance of corporate stock;
provided that if there is no such applicable authority, such shareholder
approval shall be obtained in the degree and manner required under the
provisions of the Code applicable to Incentive Stock Options. Incentive Stock
Options may be granted hereunder prior to such approval by the shareholders, but
until such approval is obtained, no such Incentive Stock Option shall be
exercisable. In the event that shareholder approval is not obtained within such
twelve (12) month period, all Incentive Stock Options previously granted under
the Plan shall be exercisable as Nonqualified Stock Options.

<Page>

     1.5. TERM OF PLAN. The Plan shall continue in effect from the effective
date set forth in Section 1.1 hereof until the date of the Plan's termination by
the Board of Directors of the Company, as provided in Section 10.1 hereof.
Notwithstanding anything herein to the contrary, Incentive Stock Options shall
be granted under the Plan no later than ten (10) years from the earlier of the
date the Plan is adopted by the Board of Directors of the Company or the date
the Plan is approved by the shareholders of the Company as provided by Section
1.4 hereof.

                                   ARTICLE II

                                   DEFINITIONS

     For purposes of the Plan, the following terms are defined as set forth
below:

     2.1. "AFFILIATE" means any individual, corporation, partnership,
association, joint-stock company, trust, unincorporated association or other
entity (other than the Company) that directly, or indirectly through one or more
intermediaries, controls, is controlled by, or is under common control with, the
Company including, without limitation, any member of an affiliated group of
which the Company is a common parent corporation as provided in Section 1504 of
the Code, which has adopted the Plan pursuant to Section 5.3.

     2.2. "AGREEMENT" means, individually or collectively, any agreement entered
into pursuant to Section 6.2 or Section 8.2 hereof, pursuant to which an Option
or a Stock Appreciation Right is granted to a Participant, including any
amendments thereto made pursuant to Section 10.1 hereof.

     2.3. "AWARD" means the grant of an Option or a Stock Appreciation Right.

     2.4. "BENEFICIARY" means the person, persons, trust or trusts which have
been designated by a Participant in his or her most recent written beneficiary
designation filed with the Committee to receive the benefits specified under the
Plan upon such Participant's death or to which Options or Stock Appreciation
Rights are transferred if and to the extent permitted hereunder. If, upon a
Participant's death, there is no designated Beneficiary or surviving designated
Beneficiary, then the term Beneficiary means the person, persons, trust or
trusts entitled by will or the laws of descent and distribution to receive such
benefits.

     2.5. "BOARD" means the Board of Directors of the Company.

     2.6. "CAUSE" means, for purposes of whether and when a Participant has
incurred a Termination of Employment for Cause, any act or omission which
permits the Company to terminate the written agreement or arrangement between
the Participant and the Company for "cause" as defined in such agreement or
arrangement, or in the event there is no such agreement or arrangement or the
agreement or arrangement does not define the term "cause" or a substantially
equivalent term, then Cause shall mean (a) any act or omission which constitutes
cause under the Company's established practices, policies or guidelines
applicable to the Participant; (b) the material breach of a fiduciary duty owing
to the Company, including without limitation, fraud and embezzlement or (c)
conduct or the omission of conduct on the part of the

                                       2
<Page>

Participant which constitutes a material breach of any statutory or common-law
duty of loyalty to the Company.

     2.7. "CHANGE IN CONTROL" has the meaning set forth in Section 9.2.

     2.8. "CODE" means the Internal Revenue Code of 1986, as amended or replaced
from time to time, and the regulations thereunder.

     2.9. "COMMISSION" means the Securities and Exchange Commission or any
successor thereto.

     2.10. "COMMITTEE" means the person or persons appointed or designated by
the Board to administer certain aspects of the Plan, as described in Section 3.2
or Section 3.3 below.

     2.11. "COMMON STOCK" means the shares of the Company's regular voting
common stock, no par value, whether presently or hereafter issued, and any other
stock or security resulting from adjustment thereof as described hereinafter or
the common stock of any successor to the Company which is designated for the
purposes of the Plan.

     2.12. "COMPANY" means IBEX Healthdata Systems, Inc., an Illinois
corporation, and includes any successor or assignee corporation or corporations
into which the Company may be merged, changed or consolidated.

     2.13. "DISABILITY" means a mental or physical illness that entitles the
Participant to receive benefits under the long-term disability plan of the
Company, or if the Participant is not covered by such a plan or the Participant
is not an employee of the Company, a mental or physical illness that renders a
Participant totally and permanently incapable of performing the Participant's
duties for the Company. Notwithstanding the foregoing, a Disability shall not
qualify under this Plan if it is the result of (i) a willfully self-inflicted
injury or willfully self-induced sickness; or (ii) an injury or disease
contracted, suffered, or incurred while participating in a felony criminal
offense. The determination of Disability shall be made by the Committee. The
determination of Disability for purposes of this Plan shall not be construed to
be an admission of disability by any entity or person for any other purpose.

     2.14. "EXCHANGE ACT" means the Securities Exchange Act of 1934, as amended,
and the rules and regulations promulgated thereunder.

     2.15. "FAIR MARKET VALUE" means, as of any date, the value of one share of
Common Stock, determined pursuant to the applicable method described below:

          (a) if the Common Stock is listed on a national securities exchange or
     quoted on NASDAQ, the closing price of the Common Stock on the relevant
     date (or, if such date is not a business day or a day on which quotations
     are reported, then on the immediately preceding date on which quotations
     were reported), as reported by the principal national exchange on which
     such shares are traded (in the case of an exchange) or by NASDAQ, as the
     case may be;

                                       3
<Page>

          (b) if the Common Stock is not listed on a national securities
     exchange or quoted on NASDAQ, but is actively traded in the
     over-the-counter market, the average of the closing bid and asked prices
     for the Common Stock on the relevant date (or, if such date is not a
     business day or a day on which quotations are reported, then on the
     immediately preceding date on which quotations were reported), or the most
     recent preceding date for which such quotations are reported; and

          (c) if, on the relevant date, the Common Stock is not publicly traded
     or reported as described in (a) or (b) above, the value determined in good
     faith by the Board.

     2.16. "GRANT DATE" means the date as of which the Board makes a grant of an
Option or of a Stock Appreciation Right to a person eligible to participate in
the Plan, or any other date determined by the Board.

     2.17. "INCENTIVE STOCK OPTION" means any Option intended to be and
designated in an Agreement as an "incentive stock option" within the meaning of
Section 422(b) of the Code.

     2.18. "NONQUALIFIED STOCK OPTION" means an Option to purchase Common Stock
in the Company granted under the Plan, which does not qualify as an Incentive
Stock Option.

     2.19. "OPTION" means a right, granted to a Participant under Section 6.1
hereof, to purchase Common Stock at a specified price during specified time
periods.

     2.20. "OPTION PERIOD" means the period during which an Option shall be
exercisable in accordance with the related Agreement and Article VI.

     2.21. "OPTION PRICE" means the price at which the Common Stock may be
purchased under an Option as provided in Section 6.3(b).

     2.22. "PARTICIPANT" means a person who satisfies the eligibility conditions
of Article V and with whom an Agreement has been entered into and remains
effective under the Plan, and in the event a Representative is appointed for a
Participant or another person becomes a Representative, then the term
"Participant" shall mean such Representative. The term shall also include a
trust for the benefit of the Participant, the Participant's parents, spouse or
descendants, or a custodian under a uniform gifts to minors act or similar
statute for the benefit of the Participant's descendants, to the extent
permitted by the Committee and not inconsistent with Rule 16b-3. Notwithstanding
the foregoing, the term "Termination of Employment" shall mean the Termination
of Employment of the person to whom the Option or Stock Appreciation Right was
originally granted.

     2.23. "PLAN" means this IBEX Healthdata Systems, Inc. 2001 Stock Incentive
Plan, as herein set forth and as may be amended from time to time.

     2.24. "PUBLIC OFFERING" means an initial public offering of shares of
Common Stock under the Securities Act.

     2.25. "REPRESENTATIVE" means (a) the person or entity acting as the
executor or administrator of a Participant's estate pursuant to the last will,
and testament of a Participant or

                                       4
<Page>

pursuant to the laws of the jurisdiction in which the Participant had the
Participant's primary residence at the date of the Participant's death; (b) the
person or entity acting as the guardian or temporary guardian of a Participant
subject to court supervision; (c) the person or entity which is the Beneficiary
of the Participant upon or following the Participant's death; or (d) any person
to whom an Option or a Stock Appreciation Right has been permissibly
transferred; provided that only one of the foregoing shall be the Representative
at any point in time as determined under applicable law and recognized by the
Committee. Any Representative shall be subject to all terms and conditions
applicable to the Participant.

     2.26. "RETIREMENT" means the Participant's Termination of Employment after
attaining either the normal retirement age or the early retirement age as
defined in the principal (as determined by the Committee) tax-qualified plan of
the Company, if the Participant is covered by such a plan, or if the Participant
is not covered by such a plan, then age sixty five (65).

     2.27. "RULE 16B-3" means Rule 16b-3, as from time to time in effect and
applicable to the Plan and Participants, promulgated by the Commission under
Section 16 of the Exchange Act.

     2.28. "SAR AWARD PERIOD" means the period during which a Stock Appreciation
Right shall be exercisable in accordance with the related Agreement and Article
VIII.

     2.29. "SAR BASE PRICE" means the price per share of Common Stock covered by
a Stock Appreciation Right as provided in Section 8.3(b).

     2.30. "SAR EXERCISE PRICE" means the Fair Market Value per share of Common
Stock covered by a Stock Appreciation Right at the date of exercise of the Stock
Appreciation Right.

     2.31. "SECURITIES ACT" means the Securities Act of 1933, as amended, and
the rules and regulations promulgated thereunder.

     2.32. "STOCK APPRECIATION RIGHT" means a right, granted to a Participant
under Section 8.1 hereof, to receive payment of an amount measured by
appreciation in the Fair Market Value of a specified number of shares of Common
Stock over a specified period of time.

     2.33. "TERMINATION OF EMPLOYMENT" means the occurrence of any act or event
that actually or effectively causes or results in a person ceasing, for whatever
reason, to be an employee, officer, director, consultant or other service
provider of the Company, including, without limitation, Retirement, death,
Disability, cessation at the election of the Participant, or dismissal by the
Company. A transfer of employment from the Company to an entity which is an
Affiliate as defined in Section 2.1 (without regard to adoption of the Plan) or
from such an entity to the Company, shall not be a Termination of Employment,
unless expressly determined by the Committee. With respect to any person who is
not an, employee of the Company, the Committee may determine and include in such
person's Agreement more detailed or particular provisions concerning what act or
event shall constitute a Termination of Employment with respect to that person.
With respect to an employee who is granted an Incentive Stock Option, a change
in such person's status from that of an employee to a director (non-employee),
consultant or other service provider shall not constitute a Termination of
Employment, unless expressly determined by the Committee; provided that an
Option granted to such person as an Incentive

                                       5
<Page>

Stock Option shall be treated as a Nonqualified Stock Option as of the date of
such change in status. For purposes of determining whether a Termination of
Employment has occurred, the employment relationship of an employee who is
granted an Incentive Stock Option shall be treated as continuing intact while
the person is on leave of absence consistent with the requirements of Section
422 and related provisions of the Code.

     2.34. "TRANSFER" means any sale, gift, assignment, distribution,
conveyance, pledge, hypothecation, encumbrance or other transfer of title,
whether by operation of law or otherwise.

     In addition, certain other terms used herein have definitions given to them
in the first place in which they are used.

                                   ARTICLE III

                                 ADMINISTRATION

     3.1. BOARD AUTHORITY. Except as provided under Section 3.2 or Section 3.3,
the Plan shall be administered by the Board, which shall have
the sole authority under the Plan:

          (a) to select those persons to whom Awards may be granted from time to
     time; to determine whether and to what extent Awards are to be granted
     hereunder, and to determine the number of shares of Common Stock to be
     covered by each Option and Stock Appreciation Right granted hereunder,

          (b) to determine the terms and conditions of any Option or Stock
     Appreciation Right granted hereunder (including, but not limited to, the
     Option Price or SAR Base Price, the Option Period or SAR Award Period, any
     exercise restriction or limitation and any exercise acceleration,
     forfeiture or waiver regarding any Option, Stock Appreciation Right or any
     shares of Common Stock relating thereto, any performance criteria and the
     satisfaction of such criteria);

          (c) to determine the restrictions or limitations on the transfer of
     Common Stock; and to determine whether the Company or any other person has
     a right or obligation to purchase Common Stock from a Participant and, if
     so, the terms and conditions on which such Common Stock is to be purchased;

          (d) to determine the Fair Market Value of a share of Common Stock as
     of any date;

          (e) to adjust the terms and conditions, at any time or from time to
     time, of any Award, subject to the limitations of Section 10.1;

          (f) to determine under what circumstances an Award may be settled in
     cash or Common Stock;

                                       6
<Page>

          (g) to determine whether an Award is to be adjusted, modified or
     purchased, or is to become fully exercisable, under the Plan or the terms
     of an Agreement;

          (h) to adopt, amend and rescind such rules, guidelines, procedures and
     practices as, in its opinion, may be advisable in the administration of the
     Plan (and which may differ with respect to Awards granted at different
     times or to different Participants); and

          (i) to otherwise interpret and apply the terms and provisions of the
     Plan and any Award issued under the Plan (and any Agreement), and to
     otherwise supervise the administration of the Plan.

     Any, determination made by the Board pursuant to the provisions of the Plan
shall be made in its sole discretion, and in the case of any determination
relating to an Award, may be made at the time of the grant of the Award or,
unless in contravention of any express term of the Plan or an Agreement, at any
time thereafter. All determinations and decisions made, and actions undertaken,
by the Board pursuant to the provisions of the Plan shall be final and binding
for all purposes and on all persons, including the Company and Participants. No
determination shall be subject to de novo review if challenged in court.

     3.2. COMMITTEE STRUCTURE. Certain aspects of the Plan, as set forth in
Section 3.4, shall be administered by a committee (the "Committee) comprised of
one or more members of the Board, as appointed by the Board. In the event that,
at any time, no Committee shall be in office, the Board shall exercise the
functions of the Committee.

     Unless otherwise provided in a charter promulgated by the Board or adopted
by the Committee, a majority of the Committee shall constitute a quorum, and the
acts of a majority of the members present at any meeting at which a quorum is
present, or acts approved in writing by all of the members, shall be the acts of
the Committee. A member of the Committee shall not exercise any discretion
respecting himself or herself under the Plan.

     The Board shall have the authority to remove, replace or fill any vacancy
of any member of the Committee upon notice to the Committee and the affected
member. Any member of the Committee may resign upon notice to the Board.

     Unless otherwise provided in a charter promulgated by the Board or adopted
by the Committee, the Committee may allocate among one or more of its members,
or may delegate to one or more of its agents, such duties and responsibilities
as it determines.

     3.3. SPECIAL COMMITTEES. Notwithstanding anything herein to the contrary,
with respect to grants of Awards to individuals who are "Officers" and
"Directors" (as such terms are defined for purposes of Section 16 of the
Exchange Act) of the Company or an Affiliate, at such time or in such
circumstances as such individuals are subject to Section 16 of the Exchange Act,
such grants shall be made and administered by a "Rule 16b-3 Committee" appointed
by the Board. Such Rule 16b-3 Committee shall consist solely of two (2) or more
"Non-Employee Directors" (as defined for purposes of, Rule 16b-3) and shall
otherwise be constituted and act in

                                       7
<Page>

such manner as to permit such grants to Officers and Directors and related
transactions under the Plan to be exempt from Section 16(b) of the Exchange Act
in accordance with Rule 16b-3.

     Further notwithstanding anything herein to the contrary, with respect to
grants of Awards to individuals who are "Covered Employees" (as defined for
purposes of Section 162(m) of the Code), at such time or in such circumstances
as Section 162(m) of the Code may be applicable to the Company or an Affiliate
as a "Publicly Held Company" (as defined for purposes of Section 162(m) of the
Code), such grants shall be made and administered by a "Section 162(m)
CoMMittee" appointed by the Board. Such Section 162(m) Committee shall consist
solely of two (2) or more "Outside Directors" and shall otherwise be constituted
and act in such manner as to permit such grants to Covered Employees to qualify
as "Performance-Based Compensation" excludable from "Applicable Employee
Remuneration" (as said terms are defined for purposes of Section 162(m) of the
Code) in order that the Company or an Affiliate not be subject to the LIMITATION
on deductions allowed for Applicable Employee Remuneration set forth in Section
162(m) of the Code.

     Any Rule 16b-3 Committee or Section 162(m) Committee appointed by the Board
shall function and have authority as provided by Section 3.1 with respect to the
Board applicable to the making and administration of the grants of Awards with
respect to which the Committee is appointed; and shall be subject to the
constitutional and procedural provisions as provided with respect to the
Committee under Section 3.2. A Rule 16-b Committee or Section 162(m) Committee
may be a subcommittee of the Committee. The Board may constitute the Committee
to satisfy the requirements for the Committee to be a Rule 16b-3 Committee or a
Section 162(m) Committee (or both).

     3.4. COMMITTEE AUTHORITY. Subject to the terms of the Plan, the Committee
shall have the authority:

          (a) to provide for the forms of Agreements to be utilized in
     connection with the Plan;

          (b) to prescribe the manner in which and the form on which
     Participants may designate a Beneficiary;

          (c) to determine the identity of a Participant's Beneficiary or
     Representative for purposes of the Plan;

          (d) to determine whether a Participant has a Disability or a
     Retirement; and to determine whether and with what effect a Participant has
     incurred a Termination of Employment;

          (e) to determine what securities law requirements are applicable to
     the Plan, Awards and the issuance of shares of Common Stock under the Plan
     and to require of a Participant that appropriate action be taken with
     respect to such requirements;

          (f) to cancel, with the consent of the Participant or as otherwise
     provided in the Plan or an Agreement, outstanding Awards;

                                       8
<Page>

          (g) to interpret and make final determinations with respect to the
     remaining number of shares of Common Stock available under the Plan;

          (h) to determine the permissible methods of Option exercise and
     payment, including cashless exercise arrangements; and to determine the
     permissible methods of payment on exercise of Stock Appreciation Rights;

          (i) to suspend or delay any time period described in the Plan or any
     Agreement if the Committee determines the applicable action may constitute
     a violation of any law, or result in liability under any law to the
     Company, an Affiliate or a shareholder of the Company, until such time as
     the action required or permitted shall not constitute such violation of law
     or result in such liability; and

          (j) to appoint and compensate agents, counsel, auditors or other
     specialists to aid it in the discharge of its duties.

     Any determination made by the Committee pursuant to the provisions of the
Plan shall be made in its sole discretion, and in the case of any determination
relating to an Award, may be made at the time of the grant of the Award or at
any time thereafter; unless in contravention of any action by the Board in its
administration of the Plan as provided by Section 3.1, any action by a Rule
16b-3 Committee or a Section 162(n) Committee acting pursuant to Section 3.3, or
any express term of the Plan or an Agreement. All determinations and decisions
made, and actions undertaken, by the Committee pursuant to the provisions of the
Plan shall be final and binding for all purposes and on all persons, including
the Company and Participants. No determination shall be subject to de novo
review if challenged in court.

     3.5. LIABILITY AND INDEMNIFICATION. No member of the Board or any Committee
shall be liable for any action or determination made or taken by the member,
Board or Committee in good faith with respect to the Plan. Each member of the
Board or any Committee shall be fully justified in relying or acting in good
faith upon any report made by the independent public accountants of the Company,
and upon any other information furnished in connection with the Plan. In no
event shall any person who is or shall have been a member of the Board or
Committee be liable for any determination made or other action taken or any
omission to act in reliance upon any such report or information, or for any
action taken, including the furnishing of information, or failure to act, if in
good faith.

     Each person who is or at any time serves as a member of the Board or
Committee shall be indemnified and held harmless by the Company against and from
(i) any loss, cost, liability, or expense that may be imposed upon or reasonably
incurred by such person in connection with or resulting from any claim, action,
suit or proceeding to which such person may be a party or in which such person
may be involved by reason of any action or failure to act under the Plan, and
(ii) any and all amounts paid by such person in satisfaction of judgment in any
such action, suit, or proceeding relating to the Plan. Each person covered by
this indemnification shall give the Company an opportunity, at its expense, to
handle and defend such claim, action, suit or proceeding before such person
undertakes to handle and defend the same on such person's own behalf. The
foregoing right of indemnification shall not be exclusive of any other rights or
indemnification: to which such persons may be entitled under the articles or
certificate of

                                       9
<Page>

incorporation or bylaws of the Company, as a matter of law or otherwise, or any
power that the Company may have to indemnify such persons or hold such persons
harmless.

                                   ARTICLE IV

                              STOCK SUBJECT TO PLAN

     4.1. NUMBER OF SHARES AVAILABLE. Subject to adjustment under Section 4.5,
the total number of shares of Common Stock reserved and available or
distribution pursuant to the exercise of Options under the Plan, whether
Incentive Stock Options or Nonqualified Stock Options, shall be six hundred
twelve (612) shares of Common Stock. Such shares may consist, in whole or in
part, of authorized and unissued shares or treasury shares.

     4.2. RELEASE OF SHARES. Subject to Section 6.3(e), if any shares of
Common Stock that are subject to any Option cease to be subject to an Option
or are forfeited or repurchased, if any Option otherwise terminates without
issuance of shares of Common Stock being made to the Participant, or if any
shares (whether or not restricted) of Common Stock are received by the
Company in connection with the exercise of an Option, including the
satisfaction of tax withholding, such shares, in the discretion of the
Committee, may again be available for distribution in connection with Options
under the Plan.

     4.3. CONDITIONS ON ISSUANCE OF SHARES. Shares of Common Stock issued in
conjunction with an Option shall be subject to the terms and conditions
specified herein and to such other terms, conditions and restrictions as the
Board or Committee, as applicable, in their discretion, may determine or provide
in an Agreement as authorized hereunder.

     The Company shall not be required to issue or deliver any certificates for
shares of Common Stock, cash or other property prior to (i) the listing of such
shares on any stock exchange or The NASDAQ Stock Market (or other public market)
on which the Common Stock may then be listed (or regularly traded), (ii) the
completion of any registration or qualification of such shares under Federal or
state law, or any ruling or regulation of any government body which the
Committee determines to be necessary or advisable, and (iii) the satisfaction of
any applicable withholding obligation.

     The Board or the Committee, as applicable, may require any person
exercising an Option to make such representations, furnish such information and
execute such other documents as it may consider appropriate in connection with
the issuance or delivery of the shares of Common Stock in compliance with
applicable law or otherwise; including, but not limited to, requiring each
person purchasing shares to represent to and agree with the Company in writing
that such person is acquiring the shares without a view to the distribution
thereof.

     The Company may cause any certificate for any share of Common Stock to be
delivered on exercise of an Option to be properly marked with a legend or other
notation reflecting the limitations on transfer of such Common Stock as provided
in this Plan or as the Committee may otherwise require.

                                       10
<Page>

     Fractional shares shall not be delivered, but shall be rounded to the next
lower whole number of shares. No cash settlements shall be made with respect to
fractional shares eliminated by rounding.

     Any amounts owed to the Company by the Participant of whatever nature may
be offset by the Company from the value of any shares of Common Stock, cash or
other thing of value under this Plan or an Agreement to be transferred to the
Participant, and no shares of Common Stock, cash or other thing of value under
this Plan or an Agreement shall be transferred unless and until all disputes
between the Company and the Participant have been fully and finally resolved and
the Participant has waived all claims to such against the Company.

     4.4. SHAREHOLDER RIGHTS. No person shall have any rights of a shareholder
as to shares of Common Stock subject to an Option until (i) after proper
exercise of the Option, (ii) after such other action is taken by the person as
may be required pursuant to the Agreement evidencing such Option, and (iii) such
shares shall have been recorded on the Company's official shareholder records as
having been issued or transferred. Upon exercise of an Option or any portion
thereof, the Company shall have thirty (30) days in which to issue the shares,
and the Participant will not be treated as a shareholder for any purpose prior
to such issuance. No adjustment shall be made for cash dividends or other rights
for which the record date is prior to the date such shares are recorded as
issued or transferred in the Company's official shareholder records, except as
provided herein or in an Agreement.

     4.5. ADJUSTMENT FOR CORPORATE CHANGES. In the event of any Company stock
dividend, stock split, combination or exchange of shares, recapitalization or
other change in the capital structure of the Company, corporate separation or
division of the Company (including, but not limited to, a split-up, spin-off,
split-off or distribution to Company shareholders other than a normal cash
dividend), sale by the Company of all or a substantial portion of its assets,
reorganization, rights offering, a partial or complete liquidation, or any other
corporate transaction or event involving the Company, then the Board shall
determine whether (and the extent to which) or not to adjust or substitute, as
the case may be, the number of shares of Common Stock available for Options
under the Plan, the number of shares of Common Stock covered by outstanding
Options and Stock Appreciation Rights, the exercise price per share of
outstanding Options, and performance conditions and any other characteristics or
terms of the Options as the Board shall deem necessary or appropriate to reflect
equitably the effects of such changes to the Participants; provided, however,
that any fractional shares resulting from such adjustment shall be eliminated by
rounding to the next lower whole number of shares (and no cash settlements shall
be made with respect to fractional shares eliminated by rounding).

                                    ARTICLE V

                            ELIGIBILITY AND SELECTION

     5.1. ELIGIBILITY. The persons eligible to participate in the Plan and be
granted Awards shall be employees, officers, directors, consultants or other
service providers of the Company or an Affiliate.

                                       11
<Page>

     For purposes of this Section 5.1, prospective employees, officers,
directors, consultants or other service providers of the Company shall be
eligible to participate in the Plan and be granted Awards in connection with and
in furtherance of written offers of employment, retention or engagement, prior
to the date any such person commences employment or first performs services for
the Company, provided that:

          (a) any Award granted to such person shall be granted contingent on
     such person commencing employment or performance of services ofor the
     Company, and shall be exercisable no earlier than the date on which such
     person commences employment or first performs service for the Company;

          (b) any Option granted to such person who will not be a common-law
     employee of the Company (or any "Parent" or "Subsidiary" of the Company as
     defined in Section 424 of the Code) shall be a Nonqualified Stock Option;
     and

          (c) any Option granted to such person who will be a common-law
     employee of the Company (or any "Participant" or "Subsidiary" of the
     Company as defined in Section 424 of the Code) designated as an Incentive
     Stock Option shall be deemed granted effective on the date such person
     commences such employment, with the exercise price of the Option to be
     determined pursuant to Section 6.3(b) as of such date of commencement of
     employment.

     5.2. SELECTION OF PARTICIPANTS. Of those persons eligible to participate in
the Plan as described in Section 5.1 the Board shall, from time to time and in
its sole discretion, select the persons to be granted Awards and shall determine
the terms and conditions with respect thereto. The Board may give consideration
to such factors as deemed relevant by the Board to making such selection and
determination.

     5.3. ADOPTION BY AFFILIATES. Any Affiliate of the Company may by resolution
of such Affiliate's board of directors, with the consent of the Board and
subject to such conditions as may be imposed by the Board, adopt the Plan for
the benefit of its employees, officers, directors, consultants or other service
providers, as of the date specified in the board resolution. Any Affiliate which
has adopted the Plan may, by resolution of the board of directors of such
Affiliate, with the consent of the Board and subject to such conditions as may
be imposed by the Board, terminate its adoption of the Plan.

     Subsequent to adoption of the Plan by an Affiliate as provided in the
preceding paragraph, the Affiliate shall be subject to all of the terms,
conditions and requirements of the Plan; and the term "Company" as otherwise
defined herein shall be deemed to include the Affiliate, provided however that
the term "Company" shall not be deemed to refer to an Affiliate for purposes of
Sections 2.1, 2.5, 2.11, 2.24 and 10.1 (with particular reference to action by
the Board under the Plan and the power to amend or terminate the Plan).

     5.4. AWARDS IN SUBSTITUTION. Awards (including cash in respect of
fractional shares) may be granted under the Plan from time to time in
substitution for options or rights held by employees, officers, directors,
consultants or service providers of other corporations who are about to become
employees, officers, directors, consultants or service providers of the Company

                                       12
<Page>

as the result of a merger or consolidation of the employing corporation with the
Company, or the acquisition by the Company of the assets of the employing
corporation, or the acquisition by the Company of the stock of the employing
corporation, as the result of which it becomes an Affiliate. The terms and
conditions of the Awards so granted may vary from the terms and conditions set
forth in this Plan at the time of such grant as the Board may deem appropriate
to conform, in whole or in part, to the provisions of the options or rights in
substitution for which they are granted.

                                   ARTICLE VI

                                  STOCK OPTIONS

     6.1. GENERAL. The Board shall have authority to grant Options, which may be
either Incentive Stock Options or Nonqualified Stock Options or a combination of
both, under the Plan at any time or from time to time. An Option shall entitle
the Participant to receive shares of Common Stock upon exercise of such Option,
subject to the Participant's satisfaction in full of the conditions,
restrictions or limitations imposed in accordance with the Plan and an Agreement
(which may differ from other Agreements), including, without limitation, payment
of the Option Price.

     Notwithstanding anything herein to the contrary, Incentive Stock Options
shall be granted only to persons who are common-law employees of the Company, or
any "Parent" or "Subsidiary" (as such terms are defined in Section 424 of the
Code) of the Company, on the date of grant thereof.

     The Board shall designate whether all or a portion of an Option is an
Incentive Stock Option. To the extent that any Option is not designated as an
Incentive Stock Option, or even if so designated does not qualify as an
Incentive Stock Option, it shall constitute a Nonqualified Stock Option.

     6.2. GRANT OF OPTIONS. The grant of an Option shall occur as of the date
the Board determines. Each Option granted under the Plan shall be evidenced by
an Agreement, in a form prescribed or approved by the Committee, which shall
embody the terms and conditions of such Option and which shall be subject to the
express terms and conditions set forth in the Plan. A person selected by the
Board to receive an Option shall not become a Participant and have any rights
with respect to such Option unless and until such person has executed such
Agreement, has delivered a fully executed copy thereof to the person or office
designated by the Committee and has otherwise complied with any applicable
requirements set forth by the Board or Committee, as applicable, as part of the
grant of the Option.

     6.3. TERMS AND CONDITIONS. Options shall be subject to such terms and
conditions as shall be determined by the Board or Committee, as applicable,
including the following:

          (a) OPTION PERIOD. The Option Period of each Option shall be fixed by
     the Board. Notwithstanding anything herein to the contrary, the Option
     Period of an Incentive Stock Option shall be no more than ten (10) years
     from the date of grant thereof, provided that in the case of an Incentive
     Stock Option granted to a Participant

                                       13
<Page>

     who, at the date of the grant, owns stock representing more than ten
     percent (10%) of the voting power of all classes of stock of the Company,
     or any "Parent" or "Subsidiary" (as such terms are defined in Section 424
     of the Code) of the Company, the Option Period of such Option shall be no
     more than five (5) years from the date of grant thereof.

          (b) OPTION PRICE. The Option Price per share of the Common Stock
     purchasable under an Option shall be determined by the Board.
     Notwithstanding anything herein to the contrary, the Option Price of an
     Incentive Stock Option shall not be less than the Fair Market Value of a
     share of Common Stock on the date of grant of the Option; provided that in
     the case of an Incentive Stock Option granted to a Participant who, at the
     date of the grant, owns stock representing more than ten percent (10%) of
     the voting power of all classes of stock of the Company, or any "Parent" or
     "Subsidiary" (as such terms are defined in Section 424 of the Code) of the
     Company, the Option Price of such Option shall not be less than one hundred
     ten percent (110%) of the Fair Market Value of a share of Common Stock on
     the date of grant of the Option.

          (c) VESTING AND EXERCISABILITY. Options shall become vested and be
     exercisable as determined by the Board and set forth in each Agreement. An
     Agreement shall state, with respect to all or designated portions of the
     shares of Common Stock subject thereto, the time at which or the
     installments in which the Option shall become vested and be exercisable
     during the Option Period. The Board may establish requirements for vesting
     and exercisability based on (i) periods of employment or rendering of
     services, (ii) the satisfaction of performance criteria with respect to the
     Company or the Participant (or both), or (iii) both periods of employment
     or rendering of services and satisfaction of performance criteria.

     Notwithstanding anything herein to the contrary, an Option shall become
vested and be exercisable at a rate no less rapid than twenty percent (20%) per
year of employment with or rendering of services to the Company, over a period
of five (5) years from the Grant Date of the Option.

     Further notwithstanding anything herein to the contrary, unless otherwise
determined by the Board and provided in an Agreement, each Option shall become
vested and be exercisable according to the following schedule:

<Table>
<Caption>
                                                                                         PERCENTAGE OF
        PERIOD OF PARTICIPANT'S CONTINUOUS                                               OPTION VESTED
        EMPLOYMENT OR SERVICE                                                           AND EXERCISABLE
        ---------------------                                                           ---------------
        <S>                                                                             <C>
        Prior to First Anniversary of Grant Date                                                0%
        On and After First Anniversary of Grant Date                                           34%
        On and After Second Anniversary of Grant Date                                          67%
        On and After Third Anniversary of Grant Date                                          100%
</Table>

     In the case of any Option which, at the Grant Date, is granted with
provisions for vesting and exercisability at a later date or in installments,
whether by determination of the Board or by operation of the preceding
paragraph, the Board may thereafter, at any

                                       14
<Page>

     time and in its sole discretion, waive or modify such vesting requirements
     with respect to such Option, in whole or in part, and accelerate the
     exercisability of all or a portion of the Option.

          (d) EXERCISE LIMIT ON INCENTIVE STOCK OPTIONS. Notwithstanding
     anything herein-to the contrary, to the extent that the aggregate Fair
     Market Value of Common Stock subject to Options designated as Incentive
     Stock Options which become exercisable for the first time by a Participant
     during any calendar year (under all plans of the Company or any "Parent" or
     "Subsidiary" of the Company, as such terms are defined in Section 424 of
     the Code) exceeds $100,000, such excess Options, to the extent of the
     shares of Common Stock covered thereby in excess of the foregoing
     limitation, shall be treated as Nonqualified Stock Options. For this
     purpose, Incentive Stock Options shall be taken into account in the order
     in which the Options were granted, and the Fair Market Value of Common
     Stock shall be determined as of the date the Option with respect to such
     Common Stock was granted.

          (e) METHOD OF PAYMENT. To the extent set forth in the Agreement
     evidencing the Option, payment in full or in part may be made (i) by cash
     or by check; (ii) by delivering Common Stock already owned by the
     Participant for a period of at least six (6) months and having a total Fair
     Market Value on the date of such delivery equal to the Option Price; (iii)
     by the delivery of cash or the extension of credit by a broker-dealer to
     whom the Participant has submitted a notice of exercise or otherwise
     indicated an intent to exercise an Option (in accordance with Part 220,
     Chapter II, Title 12 of the Code of Federal Regulations, so-called
     "cashless" exercise); (iv) by authorizing the Company to retain shares of
     Common Stock which would otherwise be issuable upon the exercise of the
     Option having a total Fair Market Value on the date of delivery equal to
     the Option Price; (v) by such other payment means authorized by the
     Committee (other than for services rendered); or (vi) by any combination of
     the foregoing. In the case of an Incentive Stock Option, the right to make
     a payment in the form of already owned shares of Common Stock of the same
     class as the Common Stock subject to the Option may be authorized only at
     the time the Stock Option is granted. No shares of Common Stock shall be
     issued on exercise of an Option until full payment therefor, as determined
     by the Committee, has been made.

          (f) NONTRANSFERABILITY OF OPTIONS. Except as specifically provided
     herein or in an Agreement, no Option or interest therein shall be
     transferable by the Participant other than by will or by the laws of
     descent and distribution, and an Option shall be exercisable during the
     Participant's lifetime only by the Participant.

          (g) DESIGNATION OF BENEFICIARY. A Participant may designate, a
     Beneficiary who may exercise the Participant's Option after the
     Participant's death, subject to the provisions of the Plan. Such
     designation shall be made in such manner and on such form as shall be
     prescribed by the Committee.

     6.4. EFFECT OF TERMINATION OF EMPLOYMENT. Except as otherwise determined by
the Board and set forth in an Agreement, if a Participant incurs a Termination
of Employment, for any reason, prior to the expiration of the Option Period of
any Option, the Option, if not vested

                                       15
<Page>

and exercisable on the date of Termination of Employment, or any portion of the
Option that is not vested and exercisable on the date of the Termination of
Employment, shall expire and be forfeited, and shall be void for all purposes,
immediately on the date of Termination of Employment.

     Except as otherwise determined by the Board and set forth in an Agreement,
in the case of a Participant who incurs a Termination of Employment prior to the
expiration of the Option Period of any Option, the Option, if vested and
exercisable on the date of Termination of Employment, or any portion of the
Option that is vested and exercisable on the date of Termination of Employment,
shall continue to be exercisable only for the applicable extended time period
following such Termination of Employment set forth hereinafter and shall
otherwise cease to be exercisable as of the close of business on the date of
Termination of Employment.

          (a) In the event of Termination of Employment constituting Retirement,
     such Option or such portion thereof may be exercised by the Participant
     until the end of the ninety (90) day period commencing with the date of
     Retirement or, if earlier, the expiration of the Option Period.

          (b) In the event of Termination of Employment due to death, such
     Option or such portion thereof may be exercised by the Participant's
     Representative until the end of the twelve (12) month period commencing
     with the date of the Participant's death or, if earlier, the expiration of
     the Option Period.

          (c) In the event of Termination of Employment due to Disability, such
     Option or such portion thereof may be exercised by the Participant or, in
     the event the Participant is legally incompetent, the Participant's
     Representative until the end of the twelve (12) month period commencing
     with the date of Disability or, if earlier, the expiration of the Option
     Period.

          (d) In the event of Termination of Employment for any reason other
     than Retirement, death or Disability, whether at the election of the
     Participant or due to dismissal by the Company, such Option or such portion
     thereof may be exercised by the Participant until the end of the thirty
     (30) day period commencing with the date of Termination of Employment or,
     if earlier, the expiration of the Option Period; provided that if a
     Participant elects such Termination of Employment without appropriate or
     agreed notice and agreed termination terms, such Option or such portion
     thereof shall cease to be exercisable automatically upon first notification
     to the Company by the Participant of such termination, with no extended
     time period for any exercise of the Option or any portion thereof.

          (e) Notwithstanding anything in the preceding subparagraphs (a), (b),
     (c) and (d) to the contrary, in the event of Termination of Employment of a
     Participant by the Company for Cause, such Option or such portion thereof
     shall cease to be exercisable automatically upon first notification to the
     Participant by the Company of such termination, with no extended time
     period for any exercise of the Option or any portion thereof. If a
     Participant's employment or services are suspended pending an investigation
     of whether the Participant's employment or services should be terminated

                                       16
<Page>

     for Cause, all of the Participant's rights under any Option shall likewise
     be suspended during the period of such investigation.

     Notwithstanding anything herein to the contrary, the Board may, at any time
and in its sole discretion, further extend or modify the extended time periods
for exercisability set forth in this Section 6.4, or waive or modify the
operation of the provisions of this Section 6.4 as regards elective Termination
of Employment without appropriate or agreed notice and agreed termination terms
or Termination of Employment for Cause; provided that in the event an Incentive
Stock Option is permitted to be exercised and is exercised by a Participant,
following a Termination of Employment, after the expiration of any applicable
exercise period that applies for purposes of Section 422 of the Code, such
Option shall be treated as a Nonqualified Stock Option.

     6.5. INFORMATION AVAILABLE TO PARTICIPANTS. At least annually, the Company
shall make available to all Participants copies of the Company's financial
statements for its most recently completed fiscal year. Except as may be
required by applicable law, neither the Company, the Board nor the Committee
shall have any duty or obligation to provide or make available to any
Participant any other disclosures or information regarding the Company, and no
Participant shall have any right to obtain any other disclosures or to receive
any other information regarding the Company, in connection with the grant or
exercise of any Option.

     6.6. EXERCISE OF OPTIONS. An Option which is vested and exercisable shall
be exercised by a Participant (or a Representative), in whole or in part at any
time during the Option Period, by giving written notice to the Company, in such
form and manner as the Committee may prescribe, specifying the number of shares
of Common Stock attributable to the Option to be purchased. Such notice of
exercise given to the Company shall be accompanied by payment in full (or
direction as to payment in full) of the Option Price and any other executed
documents required by the Committee.

     6.7. WITHHOLDING ON EXERCISE. No later than the date as of which an amount
first becomes includible in the gross income of the Participant for Federal
income tax purposes with respect to any Option, the Participant shall pay to the
Company (or other entity identified by the Committee), or make arrangements
satisfactory to the Company or other entity identified by the Committee
regarding the payment of, any Federal, state, local or foreign taxes of any kind
required by law to be withheld with respect to such amount. Unless otherwise
determined by the Committee, withholding obligations may be settled with Common
Stock, provided that any applicable requirements under Section 16 of the
Exchange Act are satisfied The obligations of the Company under the Plan shall
be conditional on such payment or arrangements, and the Company and its
Affiliates shall, to the extent permitted by law, have the right to deduct any
such taxes from any payment otherwise due to the Participant.

                                       17
<Page>

                                   ARTICLE VII

                     PROVISIONS APPLICABLE TO ACQUIRED STOCK

     7.1. TRANSFER OF SHARES. The Common Stock acquired pursuant to the exercise
of an Option shall at all times be subject to those transfer and repurchase
conditions and restrictions set forth in this Article VII and in any other
provision of the Plan.

     Notwithstanding anything herein to the contrary, a Participant may at any
time make a transfer of shares of Common Stock received pursuant to the exercise
of an Option to his or her parents, spouse or descendants or to any trust for
the benefit of the foregoing or to a custodian under a uniform gifts to minors
act or similar statute for the benefit of any of the Participant's descendants.

     Any otherwise permitted transfer of shares acquired pursuant to the
exercise of an Option shall not be permitted or valid unless and until the
transferee agrees to be bound by the provisions of this Plan, and any provision
restricting Common Stock under the Agreement; provided that "Termination of
Employment" shall continue to refer to the Termination of Employment of the
Participant.

     7.2. LIMITED TRANSFER DURING OFFERING. In the event there is an effective
registration statement under the Securities Act pursuant to which shares of
Common Stock shall be offered for sale in an underwritten offering, a
Participant shall not, during the period requested by the underwriters managing
the registered offering, effect any public sale or distribution of shares
received directly or indirectly pursuant to an exercise of an Option.

     7.3. DISQUALIFYING DISPOSITION. If a Participant disposes of shares of
Common Stock acquired pursuant to the exercise of an Incentive Stock Option in
any transaction considered to be a "disqualifying disposition" under Section
421(b) of the Code, the Participant shall provide notice to the Company of such
transaction. The Company shall have the right to deduct any Federal, state,
local or foreign taxes of any kind required by law to be withheld, with respect
to the amount involved in such transaction, from any amounts otherwise payable
by the Company to the Participant, or to require the Participant to make other
arrangements satisfactory to the Company regarding payment of such taxes.

     7.4. RIGHTS OF REPURCHASE. Prior to a Public Offering, Common Stock
acquired by a Participant pursuant to the exercise of an Option shall be subject
to such rights of repurchase (i) on the part of either or both of the Company or
its shareholders, and (ii) upon the Participant's Termination of Employment or
at such other time or the happening of such other event, as may be specified by
the Board at the time the Option is granted. Any such rights of repurchase made
applicable with respect to any Participant may vary from any rights of
repurchase that may apply to other Participants, and may apply in addition to
any rights of repurchase that may generally apply with respect to shareholders
of the Company. Such rights of repurchase shall be set forth in full in an
Agreement, or shall be reflected in an Agreement by means of (i) incorporation
by reference therein of the terms of one or more other documents, or (ii)
provision therein requiring the Participant to execute and become a party to
such other shareholder, stock restriction or other agreements, as the Board
shall in its discretion determine to be appropriate.

                                       18
<Page>

     7.5. RIGHTS OF FIRST REFUSAL. Prior to a Public Offering, Common Stock
acquired by a Participant pursuant to the exercise of an Option shall be subject
to such rights of first refusal in favor of either or both of the Company or its
shareholders as may be specified by the Board at the time the Option is granted.
Any such rights of first refusal made applicable with respect to any Participant
may vary from any rights of first refusal that may apply to other Participants,
and may apply in addition to any rights of first refusal that may generally
apply with respect to shareholders of the Company. Such rights of first refusal
shall be set forth in full in an Agreement, or shall be reflected in an
Agreement by means of (i) incorporation by reference therein of the terms of one
or more other documents, or (ii) provision therein requiring the Participant to
execute and become a party to such other shareholder, stock restriction or other
agreements, as the Board shall in its discretion determine to be appropriate.

                      ARTICLE VIII STOCK APPRECIATION RIGHTS

     8.1. GENERAL. The Board shall have authority to grant Stock Appreciation
Rights, which may be "stand alone" rights independent of the grant of any
Options or rights granted "in tandem" with grants of Options or a combination of
both, under the Plan at any time or from time to time. A Stock Appreciation
Right shall entitle the Participant to receive payment from the Company, upon
exercise of such right, based upon appreciation in the Fair Market Value of a
specified number of shares of Common Stock, equal to the excess of the SAR
Exercise Price over the SAR Base Price multiplied by the number of shares with
respect to which the Stock Appreciation Right is exercised, subject to the
Participant's satisfaction in full of the conditions, restrictions or
limitations imposed in accordance with the Plan and an Agreement (which may
differ from other Agreements).

     8.2. GRANT OF STOCK APPRECIATION RIGHTS. The grant of a Stock Appreciation
Right shall occur as of the date the Board determines. Each Stock Appreciation
Right granted under the Plan shall be evidenced by an Agreement, in a form
prescribed or approved by the Committee, which shall embody the terms and
conditions of such Stock Appreciation Right and which shall be subject to the
express terms and conditions set forth in the Plan. A person selected by the
Board to receive a Stock Appreciation Right shall not become a Participant and
have any rights with respect to such Stock Appreciation Right unless and until
such person has executed such Agreement, has delivered a fully executed copy
thereof to the person or office designated by the Committee and has otherwise
complied with any applicable requirements set forth by the Board or Committee,
as applicable, as part of the grant of the Stock Appreciation Right.

     8.3. TERMS AND CONDITIONS. Stock Appreciation Rights shall be subject to
such terms and conditions as shall be determined by the Board or Committee, as
applicable, including the following:

          (a) SAR AWARD PERIOD. The SAR Award Period of each Stock Appreciation
     Right shall be fixed by the Board.

                                       19
<Page>

          (b) SAR BASE PRICE. The SAR Base Price under a Stock Appreciation
     Right shall be the Fair Market Value of a share of Common Stock at the date
     of grant of the Stock Appreciation Right, unless otherwise determined by
     the Board.

          (c) VESTING AND EXERCISABILITY. Stock Appreciation Rights shall become
     vested and be exercisable as determined by the Board and set forth in each
     Agreement. An Agreement shall state, with respect to all or designated
     portions of the shares of Common Stock covered thereunder, the time at
     which or the installments in which the Stock Appreciation Right shall
     become vested and be exercisable during the SAR Award Period. The Board may
     establish requirements for vesting and exercisability based on (i) periods
     of employment or rendering of services, (ii) the satisfaction of
     performance criteria with respect to the Company or the Participant (or
     both), or (iii) both periods of employment or rendering of services and
     satisfaction of performance criteria.

     Notwithstanding anything herein to the contrary, a Stock Appreciation Right
shall become vested and be exercisable at a rate no less rapid than twenty
percent (20%) per year of employment with or rendering of services to the
Company, over a period of five (5) years from the Grant Date of the Stock
Appreciation Right.

     Further notwithstanding anything herein to the contrary, unless otherwise
determined by the Board and provided in an Agreement, each Stock Appreciation
Right shall become vested and be exercisable according to the following
schedule:

<Table>
<Caption>
                                                                                         PERCENTAGE OF
        PERIOD OF PARTICIPANT'S CONTINUOUS                                                RIGHT VESTED
        EMPLOYMENT OR SERVICE                                                           AND EXERCISABLE
        ---------------------                                                           ---------------
        <S>                                                                             <C>
        Prior to First Anniversary of Grant Date                                                0%
        On and After First Anniversary of Grant Date                                           34%
        On and After Second Anniversary of Grant Date                                          67%
        On and After Third Anniversary of Grant Date                                          100%
</Table>

          In the case of any Stock Appreciation Right which, at the Grant Date,
     is granted with provisions for vesting and exercisability at a later date
     or in installments, whether by determination of the Board or by operation
     of the preceding paragraph, the Board may thereafter, at any time and in
     its sole discretion, waive or modify such vesting requirements with respect
     to such Stock Appreciation Right, in whole or in part, and accelerate the
     exercisability of all or a portion of the Stock Appreciation Right.

          (d) TANDEM GRANTS. Stock Appreciation Rights may be granted in tandem
     with Options, under terms and conditions prescribed by the Board pursuant
     to which the exercise by a Participant of a Stock Appreciation Right with
     respect to one share of Common Stock covered thereunder cancels the right
     to purchase one share of Common Stock under an Option granted to the
     Participant. Notwithstanding anything herein to the contrary, any Stock
     Appreciation Right granted in tandem with an Incentive Stock Option shall
     (i) expire no later than the expiration of the Option, (ii) be for no more
     than the difference between the Option Price of the Option and the Fair
     Market Value of

                                       20
<Page>

     the Common Stock subject to the Option at the time the right is exercised,
     (iii) be transferable only when the Option is transferable and under the
     same conditions, (iv) be exercised only when the Option is exercisable and
     (v) be exercised only when the Fair Market Value of the Common Stock
     subject to the Option exceeds the Option Price of the Option.

          (e) METHOD OF PAYMENT. Payment of the amount due on exercise of a
     Stock Appreciation Right may be made by cash or by check, or by such other
     medium, at such time or in installments at such times, as the Committee
     shall specify and set forth in the Agreement evidencing the Stock
     Appreciation Right.

          (f) NON-TRANSFERABILITY OF RIGHTS. Except as specifically provided
     herein or in an Agreement, no Stock Appreciation Right or interest therein
     shall be transferable by the Participant other than by will or by the laws
     of descent and distribution, and a Stock Appreciation Right shall be
     exercisable during the Participant's lifetime only by the Participant.

          (g) DESIGNATION OF BENEFICIARY. A Participant may designate a
     Beneficiary who may exercise the Participant's Stock Appreciation Right
     after the Participant's death, subject to the provisions of the Plan. Such
     designation shall be made in such manner and on such form as shall be
     prescribed by the Committee.

     8.4. EFFECT OF TERMINATION OF EMPLOYMENT. Except as otherwise determined by
the Board and set forth in an Agreement, if a Participant incurs a Termination
of Employment, for any reason, prior to the expiration of the SAR Award Period
of any Stock Appreciation Right, the Stock Appreciation Right, if not vested and
exercisable on the date of Termination of Employment, or any portion of the
Stock Appreciation Right that is not vested and exercisable on the date of the
Termination of Employment, shall expire and be forfeited, and shall be void for
all purposes, immediately on the date of Termination of Employment.

     Except as otherwise determined by the Board and set forth in an Agreement,
in the case of a Participant who incurs a Termination of Employment prior to the
expiration of the SAR Award Period of any Stock. Appreciation Right, the Stock
Appreciation Right, if vested and exercisable on the date of Termination of
Employment, or any portion of the Stock Appreciation Right that is vested and
exercisable on the date of Termination of Employment, shall continue to be
exercisable only for the applicable extended time period following such
Termination of Employment set forth hereinafter and shall otherwise cease to be
exercisable as of the close of business on the date of Termination of
Employment.

          (a) In the event of Termination of Employment constituting Retirement,
     such Stock Appreciation Right or such portion thereof may be exercised by
     the Participant until the end of the ninety (90) day period commencing with
     the date of Retirement or, if earlier, the expiration of the SAR Award
     Period.

          (b) In the event of Termination of Employment due to death, such Stock
     Appreciation Right or such portion thereof may be exercised by the
     Participant's

                                       21
<Page>

     Representative until the end of the twelve (12) month period commencing
     with the date of the Participant's death or, if earlier, the expiration of
     the SAR Award Period.

          (c) In the event of Termination of Employment due to Disability, such
     Stock Appreciation Right or such portion thereof may be exercised by the
     Participant or, in the event the Participant is legally incompetent, the
     Participant's Representative until the end of the twelve (12) month period
     commencing with the date of Disability or, if earlier, the expiration of
     the SAR Award Period.

          (d) In the event of Termination of Employment for any reason other
     than Retirement, death or Disability, whether at the election of the
     Participant or due to dismissal by the Company, such Stock Appreciation
     Right or such portion thereof may be exercised by the Participant until the
     end of the thirty (30) day period commencing with the date of Termination
     of Employment or, if earlier, the expiration of the SAR Award Period;
     provided that if a Participant elects such Termination of Employment
     without appropriate or agreed notice and agreed termination terms, such
     Stock Appreciation Right or such portion thereof shall cease to be
     exercisable automatically upon fist notification to the Company by the
     Participant of such termination, with no extended time period for any
     exercise of the Stock Appreciation Right or any portion thereof.

          (e) Notwithstanding anything in the preceding subparagraphs (a), (b),
     (c) and (d) to the contrary, in the event of Termination of Employment of a
     Participant by the Company for Cause, such Stock Appreciation Right or such
     portion thereof shall cease to be exercisable automatically upon first
     notification to the Participant by the Company of such termination, with no
     extended time period for any exercise of the Stock Appreciation Right or
     any portion thereof. If a Participant's employment or services are
     suspended pending an investigation of whether the Participant's employment
     or services should be terminated for Cause, all of the Participant's rights
     under any Stock Appreciation Right shall likewise be suspended during the
     period of such investigation.

     Notwithstanding anything herein to the contrary, the Board may, at any time
and in its sole discretion, further extend or modify the extended time periods
for exercisability set forth in this Section 8.4, or waive or modify the
operation of the provisions of this Section 8.4 as regards elective Termination
of Employment without appropriate or agreed notice and agreed termination terms
or Termination of Employment for Cause.

     8.5. INFORMATION AVAILABLE TO PARTICIPANTS. At least annually, the Company
shall make available to all Participants copies of the Company's financial
statements for its most recently completed fiscal year. Except as may be
required by applicable law, neither the Company, the Board nor the Committee
shall have any duty or obligation to provide or make available to any
Participant any other disclosures or information regarding the Company, and no
Participant shall have any right to obtain any other disclosures or to receive
any other information regarding the Company, in connection with the grant or
exercise of any Stock Appreciation Right.

     8.6. EXERCISE OF RIGHTS. A Stock Appreciation Right which is vested and
exercisable shall be exercised by a Participant (or a Representative), in whole
or in part at any time during the SAR Award Period, by giving written notice to
the Company, in such form and manner as

                                       22
<Page>

the Committee may prescribe, specifying the number of shares of Common Stock
covered by the Stock Appreciation Right with respect to which the Participant is
exercising the right to receive payment

     8.7. WITHHOLDING ON EXERCISE. The Company shall have the right to deduct
from all payments made on the exercise of a Stock Appreciation Right all amounts
required by law to be withheld for the payment of any Federal, state, local or
foreign taxes of any kind. In the event such payment is to be made in Common
Stock or any other medium from which withholding may not be made, the provisions
of Section 6.7 shall apply with respect to the exercise of the Stock
Appreciation Right.

                     ARTICLE IX CHANGE IN CONTROL PROVISIONS

     9.1. IMPACT OF EVENT. Notwithstanding any other provision of the Plan or in
an Agreement to the contrary, in the event of a Change in Control (as defined in
Section 9.2), any Awards outstanding as of the date of the Change in Control
which are not then fully vested and exercisable shall become, as of such date,
fully vested and exercisable to the full extent of the original grant.

     9.2. DEFINITION OF CHANGE IN CONTROL. For purposes of this Plan, a "Change
in Control" shall be deemed to have occurred (a) on the effective date of a
Public Offering, (b) if any corporation, person or other entity (other than the
Company, a majority-owned subsidiary of the Company or any of its subsidiaries,
or an employee benefit plan (or related trust) sponsored or maintained by the
Company), including a "group" as defined in Section 13(d)(3) of the Exchange
Act, becomes the beneficial owner of voting stock representing more than fifty
percent (50%) of the combined voting power of the Company's then outstanding
securities ("Outstanding Voting Securities'); (c)(i) upon the consummation of a
merger, reorganization, consolidation or sale or other transfer of substantially
all of the assets of the Company (a "Corporate Transaction"), excluding a
Corporate Transaction pursuant to which all or substantially all of the persons
who are beneficial owners of the Outstanding Voting Securities immediately prior
to such Corporate Transaction will beneficially own, directly or indirectly,
more than fifty percent (50%) of the Outstanding Voting Securities of the
corporation resulting from such Corporate Transaction, and (ii) the persons who
were the members of the Board prior to such approval do not represent a majority
of the directors of the surviving, resulting or acquiring entity or the parent
thereof; (d) if the shareholders of the Company approve a plan of liquidation of
the Company; or (e) if within any period of twenty-four (24) consecutive months;
persons who were members of the Board immediately prior to such twenty-four (24)
month period, together with any persons who were first elected as directors
(other than as a result of any settlement of a proxy or consent-solicitation
contest or any action taken to avoid such a contest) during such twenty-four
(24) month period by or upon the recommendation of persons who were members of
the Board immediately prior to such twenty-four (24) month period and who
constituted a majority of the Board at the time of such election, cease to
constitute a majority of the Board.

                                       23
<Page>

                             ARTICLE X MISCELLANEOUS

     10.1. AMENDMENT AND TERMINATION. The Board may amend or terminate the Plan
at any time, but no amendment or termination shall be made which would impair
the rights of a Participant under an Award theretofore granted without the
Participant's consent, except to the extent such amendment or termination is
made pursuant to express provisions of the Plan or an Agreement or is necessary
for the Plan or an Award to comply with any applicable law, regulation or rule.

     Notwithstanding anything herein to the contrary, any amendment of the Plan
increasing the number, of shares available under the Plan as provided under
Section 4.1, or changing the designation of persons eligible to receive Options
under the Plan as provided in Article V, shall not be effective unless approved
by the shareholders of the Company in the same degree and manner as is specified
in Section 1.4 with respect to approval of the Plan by the shareholders of the
Company required for the grant of Incentive Stock Options under the Plan.

     The Board may amend the terms of any Award theretofore granted as set forth
in an Agreement, prospectively or retroactively, but no such amendment shall be
made which would impair the rights of any Participant without the Participant's
consent, except to the extent such an amendment is made pursuant to express
provisions of the Plan or an Agreement or is necessary for the Plan or an Award
to comply with any applicable law, regulation or rule.

     10.2. FAIL-SAFE FOR ACCOUNTING TREATMENT. Notwithstanding anything in the
Plan to the contrary, if any right under the Plan would cause a transaction to
be ineligible for pooling of interests accounting that would, but for the right
hereunder, be eligible for such accounting treatment, the Board may modify or
adjust the right so that pooling of interests accounting shall be available,
including the substitution of Common Stock having a Fair Market Value equal to
the cash otherwise payable hereunder for the right which caused the transaction
to be ineligible for pooling of interests accounting.

     10.3. FAIL-SAFE FOR RULE 16b-3. With respect to persons subject to Section
16 of the Exchange Act, transactions under this Plan are intended to comply with
all applicable conditions of Rule 16b-3. To the extent any provision of the Plan
or action by the Board or Committee fails to so comply, it shall be deemed null
and void, to the extent permitted by law and deemed advisable by the Board or
the Committee, as the case may be. In the event the Plan does not include a
provision required by Rule 16b-3 to be stated herein, such provision (other than
one relating to eligibility requirements or the price and amount of Awards)
shall be deemed to be incorporated by reference into the Plan with respect to
Participants subject to Section 16.

     If at the time a Participant incurs a Termination of Employment (other than
due to Cause) or if at the time of a Change in Control, the Participant is
subject to "short-swing" liability under Section 16 of the Exchange Act, any
time period provided for under the Plan or an Agreement, to the extent necessary
to avoid the imposition of such liability, shall be suspended and delayed during
the period the Participant would be subject to such liability, but such
suspension and delay shall not be for more than six (6) months and one (1) day
and not to exceed the Option Period, whichever is shorter.

                                       24
<Page>

     10.4. FAIL-SAFE FOR INCENTIVE STOCK OPTIONS. Notwithstanding anything in
the Plan to the contrary, no term of the Plan relating to Incentive Stock
Options shall be interpreted, amended or altered, nor shall any discretion or
authority granted under the Plan be exercised, so as to disqualify the Plan
under Section 422 of the Code or, without the consent of the Participant
affected, to disqualify any Incentive Stock Option under Section 422 of the
Code.

     10.5. FAIL-SAFE FOR MITIGATION OF EXCISE TAX. Except as otherwise provided
in an Agreement, if any payment or right accruing to a Participant under this
Plan (without the application of this provision), either alone or together with
other payments or rights accruing to the Participant from the Company or an
Affiliate ("Total Payments"), would constitute a "parachute payment" (as defined
in Section 280G of the Code), such payment or right shall, if so elected by the
Participant in his or her sole discretion, be reduced to the largest amount or
greatest right that will result in no portion of the amount payable or right
accruing under the Plan being subject to an excise tax under Section 4999 of the
Code or being disallowed as a deduction under Section 280G of the Code. The
determination of the amount of any potential reduction in the rights or payments
shall be made by the Committee in good faith after consultation with the
Participant and shall be communicated to Participant prior to his or her making
such election. The Participant shall cooperate in good faith with the Committee
in making such determination and providing the necessary information for this
purpose. The foregoing provisions of this paragraph shall apply with respect to
any person only if, after reduction for any applicable Federal excise tax
imposed by Section 4999 of the Code and Federal income tax imposed by the Code,
the Total Payments accruing to such person would be less than the amount of the
Total Payments as reduced, if applicable, under the foregoing provisions of the
Plan and after reduction for only Federal income taxes.

     10.6. NO CREDITOR RIGHTS. Unless otherwise provided in this Plan or in an
Agreement, no Award shall be subject to the claims of a Participant's creditors
and no Award may be transferred, assigned, alienated or encumbered in any way
other than by will or the laws of descent and distribution or to a
Representative upon the death of the Participant.

     10.7. NO RIGHTS WITH RESPECT TO EMPLOYMENT. Nothing contained herein shall
be deemed to alter the employment relationship between the Company and a
Participant, or the contractual relationship between the Company and a
Participant if there is a written contract regarding such relationship. Nothing
contained herein shall be construed to constitute a contract of employment or a
contract for services between the Company and a Participant. The Company and
each of the Participants shall continue to have the right to terminate the
employment or service relationship at any time for any reason, except as
provided in a written contract.

     10.8. RELATIONSHIP TO OTHER BENEFITS. No payment under the Plan shall be
taken into account in determining any benefits under any retirement or welfare
benefit plan of the Company, unless otherwise specifically provided in such plan
of the Company.

     Neither the adoption of the Plan by the Board, nor the submission of the
Plan to the shareholders of the Company for approval pursuant to Section 1.4
hereof, shall be construed as creating any limitations on the power of the
Company or the Board to adopt such other incentive arrangements as the Company
or the Board may deem desirable, including, without limitation, any phantom
stock or restricted stock arrangement and the granting of stock options or stock

                                       25
<Page>

appreciation rights otherwise than under the Plan, and such arrangements may be
applicable either generally or only in specific cases.

     10.9. CONTROLLING LAW. The Plan, all Agreements and all Awards granted and
actions taken thereunder shall be governed by and construed in accordance with
the laws of the State of Illinois (other than its law respecting choice of law).
The Plan and all Agreements shall be construed to comply with all applicable law
and to avoid liability to the Company or a Participant, including, without
limitation, liability under Section 16(b) of the Exchange Act.

     10.10. WAIVER, CUMULATIVE RIGHTS. The failure or delay of either the
Company or a Participant to require performance by the other party under any
provision of the Plan or an Agreement shall not affect the Company's or the
Participant's right to require such performance, unless and until such
performance has been waived in writing. Each and every right provided by the
Plan and an Agreement shall be cumulative and may be exercised from time to time
in whole or in part (unless otherwise specifically provided).

     10.11. NOTICES. Any notice which either the Company or a Participant may be
required or permitted to provide to the other party under the Plan or an
Agreement shall be in writing and shall be deemed sufficiently given if
personally delivered or sent by either facsimile, overnight courier or postage
paid first class mail. Notices sent by mail shall be deemed received three (3)
business days after mailed, but in no event later than the date of actual
receipt Notices shall be directed, if to a Participant, to the Participant's
address indicated in the Company's business records or oas otherwise designated
in writing delivered by the Participant to the Company to apply for purposes of
the Plan; and, if to the Company, to the Secretary of the Company at the
Company's principal executive office or to such other officer of the Company at
such address as may be designated in an Agreement or otherwise in writing
delivered by the Company to the Participant.

     10.12. SUCCESSORS AND ASSIGNS. This Plan and an Agreement shall inure to
the benefit of and be binding upon each successor and assign of the Company. All
obligations imposed upon a Participant, and all rights granted to the Company
under this Plan and an Agreement, shall be binding upon the Participant's heirs,
legal representatives and successors.

     10.13. HEADINGS. The headings contained in this Plan or in an Agreement are
for reference purposes only and shall not affect the meaning or interpretation
of this Plan or an Agreement.

     10.14. SEVERABILITY. If any provision of this Plan and an Agreement shall
for any reason be held to be invalid or unenforceable, such invalidity or
unenforceability shall not effect any other provision hereby or thereof, and
this Plan and the Agreement shall be construed as if such invalid or
unenforceable provision were omitted.

     10.15. ENTIRE AGREEMENT. This Plan and, with respect to any Participant,
the Agreement entered into with the Participant pursuant to which an Award is
granted, including any Exhibits thereto, shall constitute the entire agreement
with respect to the subject matter hereof and thereof; provided that in the
event of any inconsistency between the Plan and the Agreement, the terms and
conditions of the Plan shall control.

                                       26
<Page>

     IN WITNESS WHEREOF, the Company has caused this instrument to be executed
on its behalf by the undersigned officer of the Company, as duly authorized by
its Board of Directors, as of the ____ day of _____________________, 2001.

IBEX HEALTHDATA SYSTEMS, INC.

                                         By:   /s/ Mark D. Crockett
                                               --------------------------------
                                                    (signature)

                                         Title:
                                               --------------------------------
ATTEST:

By: /s/ [illegible signature]
   -------------------------------
             Secretary

                                       27
<Page>

                                AMENDMENT TO THE
                          IBEX HEALTHDATA SYSTEMS, INC.
                            2001 STOCK INCENTIVE PLAN

IBEX HEALTHDATA SYSTEMS, INC. (the "Company") hereby promulgates, effective as
of January 1, 2003, the following Amendment to the IBEX HEALTHDATA SYSTEMS, INC.
2001 Stock Incentive Plan (the "Plan") as previously adopted by the Company
effective March 2, 2001.

     A.  The Company previously adopted the Plan and reserved 612 shares for
issuance under the Plan.

     B.  The Company adopted a 96.59634-to-1 stock split which caused the number
of s shares available for issuance under the Plan to be adjusted from 612 to
59,117 shares pursuant to Section 4.5 of the Plan.

     C. The Company desires to increase the number of shares reserved for
issuance under the Plan from 59,117 to 91,000.

(1)  Section 4.1 shall be amended by amended and restated in its entirety as
     follows:

     4.1  Subject to adjustment under Section 4.5, the total number of shares
of Common Stock reserved and available for distribution pursuant to the exercise
of Options under the Plan, whether Incentive Stock Options or Nonqualified Stock
Options, shall be ninety one thousand (91,000) shares of Common Stock. Such
shares may consist, in whole or in part, of authorized and unissued shares or
treasury shares.

IN WITNESS WHEREOF, the Company has caused this instrument to be executed on its
behalf by the undersigned officers of the Company, as duly authorized by its
Board of Directors, as of the 29th day of January, 2004.

                                          IBEX HEALTHDATA SYSTEMS, INC.

                                       By:
                                             ---------------------------------
                                       Name:
                                       Title:

ATTEST:

By:
   -------------------------------
     Joan Lebow, Secretary

<Page>

                             SECOND AMENDMENT TO THE
                          IBEX HEALTHDATA SYSTEMS, INC.
                            2001 STOCK INCENTIVE PLAN

     IBEX HEALTHDATA SYSTEMS, INC. (the "Company") hereby adopts this Second
Amendment to the IBEX HEALTHDATA SYSTEMS, INC. 2001 STOCK INCENTIVE PLAN as
established effective March 1, 2001 and amended once to date (the "Plan"), to be
effective as of June 25, 2004.

     WHEREAS, subject to shareholder approval, the Company desires to increase
the number of shares reserved for issuance under the Plan from 91,000 to 250,000
shares, an increase of 159,000; and

     WHEREAS, the Company desires to amend the Change in Control vesting
provisions to eliminate automatic accelerated vesting upon a Change in Control
and instead make accelerated vesting discretionary with the Company's Board of
Directors for any Change in Control occurring, and new Options granted, on or
after June 1, 2004; and

     WHEREAS, the Company desires to amend the Termination of Employment
provisions to allow a Participant who is threatened with Termination of
Employment for Cause to exercise his or her Options during any period in which
the issue of Cause is being investigated and has not been conclusively
determined in accordance with any procedures set forth in any employment
agreement between the Participant and the Company or in any Company personnel
policy, whichever may be applicable;

     NOW, THEREFORE, for the reasons given above, the Plan is hereby amended in
the following respects:

     1.  Section 4.1, NUMBER OF SHARES AVAILABLE, shall be amended and restated
in its entirety to read as follows:

          "4.1 NUMBER OF SHARES AVAILABLE. Subject to adjustment under Section
          4.5, the total number of shares of Common Stock reserved and available
          for distribution pursuant to the exercise of Options under the Plan,
          whether Incentive Stock Options or Nonqualified Stock Options, shall
          be two hundred fifty thousand (250,000) shares of Common Stock. Such
          shares may consist, in whole or in part, of authorized and unissued
          shares or treasury shares."

     2.  Section 6.4, EFFECT OF TERMINATION OF EMPLOYMENT, shall be amended by
restating subparagraph (e) thereof in its entirety to read as follows:

          "(e) Notwithstanding anything in the preceding subparagraphs (a), (b),
          (c) and (d) to the contrary, in the event of Termination of Employment
          of a Participant by the Company for Cause, such Option or such portion
          thereof shall cease to be exercisable automatically upon the effective
          date of such Termination, with no extended time period for any
          exercise of the Option or any portion thereof. If a Participant's
          employment or services are suspended pending an internal Company

<Page>

          investigation (conducted pursuant to the Participant's employment
          agreement with the Company or any applicable Company personnel policy)
          of whether the Participant's employment or services should be
          terminated for Cause, the Participant's rights under any Option shall
          remain in effect during the period of such investigation but not
          beyond the effective date of the Participant's Termination of
          Employment for Cause resulting from such investigation."

     3.  Section 9.1, IMPACT OF EVENT, shall be amended and restated in its
entirety to read as follows:

          "9.1 IMPACT OF EVENT. Notwithstanding any other provision of the Plan
          or of any Agreement to the contrary (except as provided below with
          respect to preexisting Agreements), in the event of a Change in
          Control (as defined in Section 9.2) that occurs on or after June 1,
          2004, any Awards outstanding as of the date of the Change in Control
          which are not then fully vested and exercisable may vest further on an
          accelerated basis, in whole or in part, as of such date, as may be
          declared by the Board in its sole discretion. The preceding sentence
          shall not apply to any Option which is outstanding immediately prior
          to June 1, 2004 and which, by the terms of its Agreement then in
          effect, would vest fully and automatically upon a Change in Control,
          unless such Agreement is so amended by mutual consent."

     IN WITNESS WHEREOF, the Company has caused this Second Amendment to be
executed on its behalf by the undersigned officers of the Company, as duly
authorized by its Board of Directors, as of the 25th day of June, 2004.

                                      IBEX HEALTHDATA SYSTEMS, INC.

                                       By:    /s/ Mark D. Crockett
                                             ---------------------------------
                                       Name:  Mark D. Crockett
                                       Title: CEO

ATTEST:

By: /s/ Joan Lebow
   -------------------------------
     Joan Lebow, Secretary

                                       2

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