Document:

<PAGE>

                                                                   EXHIBIT 10.18

                     COMPUTER NETWORK TECHNOLOGY CORPORATION
                            2002 STOCK AWARD PROGRAM
                           RESTRICTED STOCK AGREEMENT

                  THIS AGREEMENT made as of the [day] day of [month],
[year], between Computer Network Technology Corporation, a Minnesota
corporation (the "Company") and [employee] (the "Employee"),

                              W I T N E S S E T H:

                  WHEREAS, the Computer Network Technology Corporation 2002
Stock Award Plan (the "Plan") permits the Company to make certain awards to
Employees, including awards of Restricted Stock; and

                  WHEREAS, the Stock Plans Committee of the Board of Directors
of CNT (the "Committee") has determined to make an award of Restricted Stock to
the Employee, such award to be governed by the terms of the Plan and this
Agreement;

                  NOW, THEREFORE, in consideration of the premises and the
covenants and agreements contained herein, and for other good and valuable
consideration, the parties agree as follows:

                  1. DEFINED TERMS. Capitalized terms used herein and not
otherwise defined herein shall have the meaning given them in the Plan.

                  2. GRANT OF RESTRICTED STOCK.

                    (c)  Subject to the terms and conditions of the Plan and of
                         this Agreement (and subject to execution of this
                         Agreement by Employee), the Company has granted to
                         Employee [shares] Shares of Restricted Stock. Such
                         Shares are subject to the restrictions provided for in
                         this Agreement.

                    (d)  The Shares of Restricted Stock shall be evidenced by a
                         duly issued stock certificate or certificates
                         registered in the name of Employee. Employee shall have
                         all rights of a shareholder of the Company with respect
                         to the Restricted Stock (including voting rights and
                         the right to receive dividends and other
                         distributions), except that all restrictions provided
                         for herein shall apply to the Restricted Stock and to
                         any other securities distributed with respect to such
                         Restricted Stock.

                    (e)  No Restricted Stock may be sold, transferred, pledged,
                         hypothecated or otherwise encumbered or disposed of
                         until such Restricted Stock has vested in Employee in
                         accordance with all terms and conditions of this
                         Agreement. The Restricted Stock shall remain restricted
                         and subject to forfeiture by Employee to the Company
                         unless and until such Restricted Stock has vested in
                         Employee in accordance with all terms and conditions of
                         this Agreement.

<PAGE>

                    (f)  Each stock certificate evidencing any Restricted Stock
                         shall contain such legends and stock transfer
                         instructions or limitations as may be determined or
                         authorized by the Committee in its sole discretion; and
                         the Company may, in its sole discretion, retain custody
                         of any such certificate throughout the period during
                         which any Restrictions are in effect and require, as a
                         condition to issuing any such certificate, that the
                         Employee tender to the Company a stock power duly
                         executed in blank relating thereto.

                  3. NORMAL VESTING. For purposes of this Agreement, the term
"Employment" and similar terms shall include the providing of services to the
Company, or an Affiliate thereof, in the capacity of employee, advisor or
consultant. If the Employee remains continuously employed by the Company or an
Affiliate thereof (excluding any periods during which the Employee is on
approved leaves of absence) for a period of four years commencing with the date
of this Agreement, then the Restricted Stock will vest.

                  4. ACCELERATED VESTING. Notwithstanding paragraph 3, above:

                    (a)  In the event of a Fundamental Change, if (i) the
                         Fundamental Change involves a merger, consolidation or
                         statutory share exchange, unless appropriate provision
                         shall be made for the protection of the Restricted
                         Stock by the substitution of appropriate restricted
                         stock of the corporation surviving any such merger or
                         consolidation or, if appropriate, the parent
                         corporation of the Company or such surviving
                         corporation, or (ii) the Fundamental Change involves
                         the dissolution or liquidation of the Company, then the
                         Committee shall declare at least 20 days prior to the
                         occurrence of the Fundamental Change, and provide
                         written notice to the Employee of the declaration, that
                         all conditions, limitations and restrictions relating
                         to the restricted stock are cancelled and terminated
                         effective as of the actual closing of the Fundamental
                         Change and that the Restricted Stock shall after such
                         closing be and remain unrestricted;

                    (b)  The Restricted Stock shall vest immediately upon the
                         occurrence of an Event;

                    (c)  The Restricted Stock shall vest immediately upon the
                         death of the Employee or the Employee's becoming
                         disabled (within the meaning of Section 22(e)(3) of the
                         Internal Revenue Code of 1986, as amended (the "Code"))
                         while employed by CNT; and

                    (d)  The Restricted Stock shall vest immediately upon the
                         achievement by the Employee (or the Employee and others
                         as a group if so provided in Exhibit A) of the
                         performance objectives described in Exhibit A attached
                         to this Agreement, as revised or modified from time to
                         time by the Committee in accordance with paragraph 8 of
                         this Agreement. Accelerated vesting upon achievement of
                         performance objectives may be incremental -- that is,
                         designated numbers of the Shares of Restricted Stock
                         may vest successively upon achievement of different
                         performance objectives and certain of the performance
                         objectives may not be identified until a future date.

                  5. ISSUANCE OF UNRESTRICTED SHARES. Upon the vesting of any
Shares of Restricted Stock, all restrictions on the transferability of such
Shares of Restricted Stock will lapse, and the Company will, subject to the
satisfaction of any conditions contained in the Plan and any payment required
under Section 7, issue to the Employee a certificate evidencing such Shares that
is free of transfer or other restrictions.

<PAGE>

                  6. FORFEITURE. If the Employee's employment with the Company,
or an Affiliate thereof, is terminated, other than by reason of the Employee's
death or disability (within the meaning of Section 22(e)(3) of the Code), then
any Restricted Stock that has not previously vested shall be forfeited by
Employee to the Company. Employee shall thereafter have no right, title or
interest whatever in such Restricted Stock, and Employee shall immediately
return to the Company all certificates representing Shares of Restricted Stock
so forfeited.

                  7. TAX WITHHOLDING. CNT or an Affiliate may be obligated or
permitted to withhold or pay federal, state, and local income taxes, social
security taxes, national insurance contributions, or other taxes upon the
vesting of Shares of Restricted Stock, or upon an election made under Section
83(b) of the Code. If CNT or an Affiliate is required or permitted to withhold
or pay such taxes, the Employee will promptly pay in cash upon demand to CNT or
the Affiliate, such amounts as shall be necessary to satisfy or fund CNT or the
Affiliate; provided, however, that in lieu of all or any part of such a cash
payment, the Committee may, but shall not be required to, permit the Employee to
elect to cover all or any part of the withholdings or payments, and to cover any
additional withholdings or payments up to the amount needed to cover the
Employee's full federal, state, and local tax with respect to income arising
upon the vesting of Shares of Restricted Stock, or upon an election made under
Section 83(b) of the Code, through a reduction of the number of Common Shares
delivered upon such vesting or through a subsequent return to CNT of shares
delivered upon such vesting, in each case valued in the same manner as used in
computing the taxes under the applicable laws. Further, such elections may be
subject to the limitations of the Exchange Act. The Company or the Affiliate may
deduct such withholdings or an amount sufficient to cover such payments from
subsequent earnings payable to Employee. To the extent that the Company or the
Affiliate cannot (or does not) make the deductions, Employee or person becoming
vested in the unrestricted Shares or making the election made under Section
83(b) of the Code shall enter into such other arrangements for the individual to
reimburse the Company or the Affiliate for the amount of the tax liability as
the Company shall require, and the Company may make the individual's agreement
to such arrangements a condition of the vesting in the Shares of Restricted
Stock or the receipt of unrestricted Shares under the Plan.

                  8. THE COMMITTEE; ADJUSTMENTS. The Committee, in its sole and
absolute discretion, shall determine (i) whether the Employee has become
disabled (within the meaning of Section 22(e)(3) of the Code), (ii) whether or
the extent to which performance objectives described in Exhibit A have been
achieved, and (iii) any other terms and conditions relating to this award. The
Committee in its sole and absolute discretion, may modify previously established
goals if it determines that modification is advisable. In addition, the
Committee may modify this award, in its sole and absolute discretion, to adjust
the number or type of securities subject hereto in the event of a
reorganization, merger, consolidation, recapitalization, liquidation,
reclassification, stock dividend, stock split, combination of shares, rights
offering, or extraordinary dividend or divestiture (including a spin-off, or
transfer of an Affiliate or a line of business), or any other change in the
corporate structure or Shares of the Company.

                  9. EMPLOYMENT. This Agreement shall not give Employee any
right to continued employment with the Company or any Affiliate, and the Company
or any Affiliate employing Employee may terminate such employment or otherwise
treat Employee without regard to the effect it may have upon Employee or any
Restricted Stock under this Agreement.

<PAGE>

                  10. OTHER BENEFIT AND COMPENSATION PROGRAMS. The Shares of
Restricted Stock received by Employee under this Agreement shall not be deemed a
part of Employee's regular, recurring compensation for purposes of the
termination, indemnity, or severance pay law of any country and shall not be
included in, nor have any effect on, the determination of benefits under any
other employee benefit plan, contract, or similar arrangement provided by CNT
(or an Affiliate of CNT) unless expressly so provided by such other plan,
contract, or arrangement, or unless the Committee determines that the Restricted
Stock, or a portion thereof, should be included to accurately recognize that the
Restricted Stock grant has been made in lieu of a portion of competitive cash
compensation, if such is the case.

                  11. INTERPRETATION OF THIS AGREEMENT. All decisions and
interpretations made by the Committee with regard to any question arising under
this Agreement or the Plan shall be binding and conclusive upon CNT and
Employee. In the event that there is any inconsistency between the provisions of
this Agreement and the Plan, the provisions of the Plan shall govern.

                  12. MISCELLANEOUS. This Agreement is entered into pursuant to
the Plan and is subject to all of the terms and conditions contained in the
Plan. A copy of the Plan is on file with the Company; and, by acceptance hereof,
the Employee agrees and accepts this Agreement subject to the terms of the Plan.
This Agreement shall be binding upon and inure to the benefit of any successor
of the Company. This Agreement shall be governed by and construed in accordance
with the laws of the State of Minnesota. This Agreement contains all terms and
conditions with respect to the subject matter hereof and no amendment,
modification or other change hereto shall be of any force or effect unless and
until set forth in a writing executed by the Employee and the Company.

                  IN WITNESS WHEREOF, the Employee has executed this Agreement
and the Company has caused this Agreement to be executed by its duly authorized
officer, all as of the day and year first above written.

                     COMPUTER NETWORK TECHNOLOGY CORPORATION

                                    By _________________________________________
                                       Its Director of Compensation and Benefits

                                       -----------------------------------------
                                       [employee]

<PAGE>

                                    EXHIBIT A
                  TO RESTRICTED STOCK AGREEMENT DATED [DATE]
                            BETWEEN [EMPLOYEE] AND
                     COMPUTER NETWORK TECHNOLOGY CORPORATION

                  The Restricted Stock subject to the Restricted Stock Agreement
to which this Exhibit A is attached shall vest [vesting] if employee remains
continually employed at CNT.<PAGE>

                                                                   EXHIBIT 10.19

                             ADOPTION AGREEMENT #01
                                  FOR USE WITH

                              DORSEY & WHITNEY LLP
       DEFINED CONTRIBUTION PROTOTYPE PLAN (WITH OPTIONAL 401(K) FEATURE)
                             BASIC PLAN DOCUMENT #1

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

                     ARTICLE I. PROFIT SHARING PLAN ADOPTED

       By execution of this Adoption Agreement, the Employer and the Trustee
agree that this Adoption Agreement and the related document entitled "Dorsey &
Whitney LLP Defined Contribution Prototype Plan (With Optional 401(k) Feature)
Basic Plan Document #1" are adopted as the formal written instrument under which
the Employer will maintain a defined contribution profit sharing plan for the
benefit of its eligible employees. Unless specified otherwise, "ss." references
are to the Basic Plan Document and terms with initial capital letters are
defined in the Basic Plan Document.

                            ARTICLE II. THE EMPLOYER

A. The Employer's name, address and telephone number are:(1)

                     Computer Network Technology Corporation
                    ------------------------------------------
                                6000 Nathan Lane
                    ------------------------------------------
                          Minneapolis, Minnesota 55442
                    ------------------------------------------
                    (763)  268 - 6000
                    -----  ---   -----

  [ss. 1.1.14, ss. 9.4]

(C) Copyright 2000 Dorsey & Whitney LLP

<PAGE>

B. The Employer is organized under the laws of the state of Minnesota as a
   (check one):

    X   C corporation.
   ---

   ---  S corporation.

   ---  partnership.

   ---  proprietorship.

   ---  other (specify) ----------------------.

   [ss. 1.1.14]

C. The Employer's principal trade or business with respect to which this Plan is
   established is: storage networking and storage solutions specialist .(2)
                   -------------------------------------------------------------

D. The Employer's annual accounting period (federal income tax year) ends:
   January 31 .
   -----------

E. The Employer's federal taxpayer identification number is: 41-1356476 .
                                                             -----------

F. The Employer designates the following person(s) as the Committee.

                       Senior Director of Human Resources
                    ------------------------------------------

                     Director of Compensation and Benefits
                    ------------------------------------------

                                Benefits Manager
                    ------------------------------------------
[ss. 1.1.8]

                                      -2-

<PAGE>
G.  The names, addresses, telephone numbers and EINs of the Affiliates that have
    adopted this Plan with the consent of the Principal Employer and that are
    participating employers as of the date this Adoption Agreement is signed by
    the Principal Employer are listed below.

                1.    Articulent LLC
                    ------------------------------------------
                      6000 Nathan Lane
                    ------------------------------------------
                      Minneapolis, Minnesota  55442
                    ------------------------------------------
                    ( 763 ) 268 - 6000
                    ------- ---   -----

                      EIN:    04-3046157
                          ------------------------------------

                2.
                    ------------------------------------------

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

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

                    (   )       -
                    ------- ---   -----

                       EIN:
                           -----------------------------------

                3.
                    ------------------------------------------

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

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

                    (    )      -
                    ------- ---   -----

                     EIN:
                          ------------------------------------

[ss. 1.1.12, ss. 1.1.14, ss. 9.4]

                                      -3-

<PAGE>
                            ARTICLE III. THE TRUSTEE

A. The name, address and telephone number of the Trustee(s) to be used for
   reporting and disclosure purposes is:

                1.     Fidelity Management Trust Company
                    ------------------------------------------
                       82 Devonshire Street
                    ------------------------------------------
                       Boston, Massachusetts  02109
                    ------------------------------------------
                    ( 800 ) 835 - 5095
                    ------- ---   -----

                2.
                    ------------------------------------------

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

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

                    (   )        -
                    ------- ---   -----
                3.

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

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

                    ------------------------------------------
                    (    )      -
                    ------- ---   -----
[ss.1.1.36]

B. The effective date of the appointment of Trustee(s) listed in Item A above
   is: January 2, 2002.
       ---------------

C. If one or more individuals are Trustees, the federal taxpayer identification
   number assigned to the Trust is
                                  -----.

                                      -4-

<PAGE>
                      ARTICLE IV. GENERAL PLAN INFORMATION

A. The execution of this Adoption Agreement is intended to (check one):

             create a new Plan  (skip to Item B).(3)
       ----

        X    amend an existing Plan (complete the following).
       ----

             1.    The existing Plan which is being amended was (check one):

                    X   maintained under this prototype or another prototype
                   ---- also sponsored by Dorsey & Whitney LLP.

                        maintained under some other prototype or master plan.
                   ----

                        maintained under an individually designed document.
                   ----

                   [ss. 1.1.29]

             2.    The name of the Plan under the earlier Plan document was:
                   The Computer Network Technology Corporation 401(k) Salary
                   ------------------------------------------------------------
                   Savings Plan.(4)
                   --------------

                   The original effective date of the Plan was:

                        January 1     , 1991 .
                   ------------------- ------

                   The Trustee under the earlier Plan document was:
                   CG Trust Company.
                   -----------------

                   The date that the earlier Plan document was executed (or most
                   recently amended) was:       January 1    , 2000 .
                                           ------------------- ------

                   [ss. 1.1.26]

             3.    Was the existing Plan a Profit Sharing Plan exempt from
                   spouse annuity rules as described in ss. 7.1.7 of the
                   Basic Plan Document?

                     X   Yes (skip to Item 5)
                   -----
                         No
                   -----

                   [ss. 7.1.7]

                                      -5-

<PAGE>
             4.    If the Plan is not a Profit Sharing Plan exempt from the
                   spouse annuity rules, the normal form of benefit under the
                   Plan is:

                   -----  A Qualified Joint and Survivor Annuity Contract
                          (the QJ&SA Contract) if the Participant is married and
                          a Life Annuity Contract if the Participant is not
                          married.

                   -----  A lump sum payment, unless the Participant elects
                          an annuity contract and then the normal form of a
                          benefit is a Qualified Joint and Survivor Annuity
                          Contract (the QJ&SA Contract) if the Participant is
                          married and a Life Annuity Contract if the Participant
                          is not married.

             5.    Will the Plan continue to hold nondeductible voluntary
                   contributions made under the existing Plan? (Further
                   contributions are not permitted.)

                     X   Yes
                   -----
                         No
                   -----
                         Not Applicable (skip to Item B)
                   -----

                   [ss. 3.10]

             6.    Will Participants be allowed to withdraw their
                   nondeductible voluntary contributions (and the earnings
                   thereon) during employment?

                     X   Yes
                   -----
                         No
                   -----

                   [ss. 7.2.1]

B. Upon the execution of this Adoption Agreement, the Plan name for reporting
   and disclosure purposes will be:     The Computer Network Technology
                                       ---------------------------------
   Corporation 401(k) Salary Savings Plan.(5)
   -----------------------------------------

   [ss. 1.1.26]

C. The three digit Plan serial number ("PN") which will be used by the Employer
   for reporting and disclosure purposes is:      001 .(6)
                                                 --------

                                      -6-

<PAGE>
D. The Effective Date (the date upon which this Adoption Agreement is to be
   effective) is: January 1, 2002      .(7)
                 --------------------------

   [ss. 1.1.11]

E. The last day of the Plan Year (the accounting year of the Plan) is:
   December 31  .(8)
   ------------------

   [ss.1.1.4,ss.1.1.28]

F. Is this Plan a Profit Sharing Plan exempt from spouse annuity rules as
   described in ss. 7.1.7 of the Basic Plan Document? (If Item A(3) above is
   checked "No," this item must also be checked "No.")

                     X   Yes
                   -----
                         No
                   -----
   [ss. 7.1.7]

G. Will Highly Compensated Employees be determined by a top paid group
   election?(9)

                     X   Yes
                   -----
                         No
                   -----

   [ss. 1.1.13]

           ARTICLE V. GENERAL ELIGIBILITY AND CONTRIBUTION PROVISIONS

A. COMPUTATION PERIOD.  The computation period for Eligibility Service will be
   (check one):

     X   The year beginning with the date the employee first performs an Hour
   -----
         of Service and then Plan Years.(10)

         Successive years beginning on the date the employee first
   -----
         performs an Hour of Service and annual anniversaries of that date.

   [ss. 1.1.12]

                                      -7-

<PAGE>
B. HOURS OF SERVICE. For the purpose of determining One-Year Breaks in Service,
   Vesting Service, Eligibility Service and minimum annual service requirement
   to share in the Employer contribution made for a Plan Year, Hours of Service
   for employees for whom the Employer is not required by state or federal "wage
   and hour" or other laws to count hours worked shall be determined on the
   following basis (check one):

         On the basis of the actual recorded hours for which an employee
   ----- is paid or entitled to payment.

         On the basis that, without regard to actual recorded hours, an
   ----- employee shall be credited with 10 Hours of Service for a day if under
         ss. 1.1.19 such employee would be credited with at least 1 Hour of
         Service during that day.

         On the basis that, without regard to actual recorded hours, an
   ----- employee shall be credited with 45 Hours of Service for a calendar
         week if under ss. 1.1.19 such employee would be credited with at least
         1 Hour of Service during that calendar week.

         On the basis that, without regard to actual recorded hours, an
   ----- employee shall be credited with 95 Hours of Service for a semi-monthly
         pay period if under ss. 1.1.19 such employee would be credited with at
         least 1 Hour of Service during that semi-monthly pay period.

     X   On the basis that, without regard to actual recorded hours, an
   ----- employee shall be credited with 190 Hours of Service for a calendar
         month if under ss. 1.1.19 such employee would be credited with at least
         1 Hour of Service during that calendar month.

[ss. 1.1.19]

C. PREDECESSOR EMPLOYER. In addition to the service with predecessor employers
   required to be recognized under this Plan for purposes of Eligibility Service
   and Vesting Service, service with the following predecessor employers shall
   be recognized if the employees of such predecessor employers meet the
   requirements specified below?(11)

<TABLE>
<CAPTION>

   <S>                                         <C>
   Name of Predecessor Employer                Requirement

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

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

   -----------------------------               --------------------------
</TABLE>

   [ss. 1.1.12, ss. 1.1.39]

                                      -8-

<PAGE>
D. RECOGNIZED EMPLOYMENT. Recognized Employment is all service with the Employer
   by persons classified by the Employer as common law employees, excluding,
   however, service classified by the Employer as employment of a unit of
   employees covered under collective bargaining agreements (unless the
   agreement provides for the inclusion of such employees), by a non-resident
   alien, leased and similar employee and the following classifications or
   categories specifically excluded:(12)

<TABLE>
<CAPTION>

                                                          Excluded
                                                          --------
<S>                                          <C>               <C>
         Salaried employees.                                Yes            X    No
                                                      -----              -----

         Hourly employees.                                  Yes            X    No
                                                      -----              -----

         Owner employees                                    Yes            X    No
                                                      -----              -----
         (including Partners who own
         more than a 10% interest).

         Partners.                                          Yes            X    No
                                                      -----              -----

         Temporary employees.                           X   Yes                 No
                                                      -----              -----
</TABLE>

   The following described groups, classifications or individual employees are
   excluded:

   Any employee who is not scheduled to work at least 1,000 actual Hours
   -----------------------------------------------------------------------------
   of Service in a Plan Year unless such employee completes one year of
   -----------------------------------------------------------------------------
   Eligibility Service (with at least 1,000 actual Hours of Service).
   -----------------------------------------------------------------------------

   [ss. 1.1.33]

                                      -9-

<PAGE>

E. ENROLLMENT DATE(S).  The Enrollment Date(s) shall be (check one):

         the first day of the Plan Year.(13)
   -----

         the first day of the Plan Year and the first day of the 7th month of
   -----
         the Plan Year.

         the first day of the Plan Year and the first day of the 4th, 7th
   -----
         and 10th months of the Plan Year.

         the first day of the Plan Year and the first day of the 2nd through the
   -----
         12th months of the Plan Year.

      X  each business day of the Plan Year.
   -----

   [ss. 1.1.15]

F. VALUATION DATE(S).  The Valuation Date(s) shall be (check one):

         the Annual Valuation Date.
   -----

         the Annual Valuation Date and the last day of the 6th month of the
   -----
         Plan Year.

         the Annual Valuation Date and the last day of the 3rd, 6th and 9th
   -----
         months of the Plan Year.

         the Annual Valuation Date and the last day of the 1st through the 11th
   -----
         months of the Plan Year.

     X   any date that both the New York Stock Exchange and the Trustee are
   -----
         open and conducting business.

   [ss. 1.1.37]

                                      -10-

<PAGE>
G. RECOGNIZED COMPENSATION. The basis for determining Recognized Compensation
   (as described in Section 1.1.32 of the Basic Plan Document) for Participants
   shall be (check one):

         Wages subject to federal income tax withholding within the meaning of
   -----
         section 3401(a) of the Internal Revenue Code.

     X   Wages, tips and other compensation reportable as taxable on Treasury
   -----
         Form W-2 (or any successor form).

         ss. 415 compensation (as described in Appendix A to the Basic Plan
   -----
         Document).

   [ss. 1.1.32]

H. EXCLUSIONS FROM RECOGNIZED COMPENSATION. The following items will be excluded
   for purposes of determining a Participant's Recognized Compensation:(14)

         No exclusions
   -----

         Bonuses
   -----

         Overtime
   -----

         Holiday and Vacation Pay
   -----

         Shift differential
   -----

         Commissions in excess of $
   -----                           --------------------.

     X   Other excluding any reimbursements related to moving expenses;
   -----       -----------------------------------------------------------------
               payments made under the adoption assistance program; the Saturday
               -----------------------------------------------------------------
               Night Stay-over Program; and any income related to the exercise
               -----------------------------------------------------------------
               of nonqualified stock options, the sale of stock within 18 months
               -----------------------------------------------------------------
               of receipt under the Employee Stock Purchase Plan, the stock
               -----------------------------------------------------------------
               options received pursuant to the Incentive Stock Option Plan, or
               -----------------------------------------------------------------
               the vesting of stock options under the Restricted Stock Option
               -----------------------------------------------------------------
               Plan.
               -----------------------------------------------------------------

   [ss. 1.1.32]

                                      -11-

<PAGE>
I.  PRE-PARTICIPATION COMPENSATION. Will compensation earned by an employee
    before becoming a Participant be Recognized Compensation?(15)

         Yes
   -----

     X   No
   -----

  [ss. 1.1.32]

                   ARTICLE VI. RETIREMENT SAVINGS (SS. 401(K))
               AND EMPLOYER MATCHING/SAFE HARBOR CONTRIBUTIONS(16)

                IF THIS IS NOT A 401(K) PLAN, SKIP THIS ARTICLE.

A.  AGE. To become a Participant in the Plan for the purpose of enrolling for
    retirement savings (401(k)) participation, each employee must satisfy the
    following age requirement (check one):

         No minimum age requirement.
   -----

     X   Minimum age 18  years (not greater than 21).
   -----            -----

   [ss. 2.1]

B.  SERVICE FOR 401(K) PARTICIPATION. To become a Participant in the Plan for
    the purpose of enrolling for retirement savings (401(k)) participation, each
    employee must satisfy the following service requirement (check one):

     X   No minimum service requirement.
   -----

         One year of Eligibility Service (with at least      Hours of Service
   -----                                                ----
         (not to exceed 1,000)).

         One year of Eligibility Service (with at least      Hours of Service
   -----                                                ----
         (not to exceed 1,000)) or   months (less than 12) of continuous service
                                  ---
         (without regard to Hours of Service credited).

   [ss. 2.1, ss. 1.1.12]

                                      -12-

<PAGE>
C.  SERVICE FOR EMPLOYER MATCHING CONTRIBUTIONS. To become a Participant in the
    Plan for purposes of receiving Employer matching contributions, each
    employee must satisfy the following service requirement (check one):

     X   No minimum service requirement.
   -----

         One year of Eligibility Service (with at least      Hours of Service
   -----                                                ----
         (not to exceed 1,000)).

         One year of Eligibility Service (with at least      Hours of Service
   -----                                                ----
         (not to exceed 1,000)) or   months (less than 12) of continuous service
                                  ---
         (without regard to Hours of Service credited).

   [ss. 2.1, ss. 1.1.12]

D.  RETIREMENT SAVINGS. A Participant may provide a Retirement Savings Election
    to the Employer to reduce the Participant's Recognized Compensation by any
    amount the Participant chooses between      1 %     and       15 %
                                         --------------       -------------
    of such Participant's Recognized Compensation.(17)

   [ss. 3.2]

E.  MODIFICATION DATE. The dates upon which a Participant may increase or
    decrease the Participant's Retirement Savings Election shall be the first
    payroll period following:(18)

         the first day of the Plan Year.
   -----

         the first day of the Plan Year and the first day of the 7th month of
   -----
         the Plan Year.

         the first day of the Plan Year and the first day of the 4th, 7th
   -----
         and 10th months of the Plan Year.

         the first day of the Plan Year and the first day of the 2nd through the
   -----
         12th months of the Plan Year.

     X   the first day of the Plan Year and each other business day of the Plan
   -----
         Year.

   [ss. 1.1.22, ss. 2.6]

                                      -13-

<PAGE>
F.  401(K)/401(M) SAFE HARBOR.

    1.   Is the Plan intended to be a 401(k)/401(m) safe harbor plan?

         Yes(19)  (complete this Item F and then skip to Item I(20))
   -----

     X   No (skip to Item G)
   -----

2.  The Employer will meet the safe harbor requirements as follows (check one
    and complete):

         SAFE HARBOR REQUIRED MATCHING CONTRIBUTION.  The Employer will make a
   -----
         required match of an amount equal to (check one and complete):

               Basic
         -----

<TABLE>
<CAPTION>

              If the Participant has                        The Employer will
           contributed this percentage               contribute this percentage
            of Recognized Compensation:            of the Participant's contribution:
            ---------------------------            ----------------------------------
<S>                                                <C>
                  Up to 3%                                     100%
              More than 3% to 6%                                50%

</TABLE>

               Enhanced
         -----

<TABLE>
<CAPTION>

             If the Participant has                           The Employer will
           contributed this percentage                  contribute this percentage
          of Recognized Compensation:(21)           of the Participant's contribution:
          ------------------------------            ----------------------------------
<S>                                                 <C>

                  Up to 3%                                     100%
              More than 3% to 4%                                  %
                                                               ---
              More than 4% to 5%                                  %
                                                               ---
              More than 5% to 6%                                  %
                                                               ---
</TABLE>

                                      -14-

<PAGE>
           QUALIFIED NONELECTIVE CONTRIBUTION TO THIS PLAN. The Employer will
     -----
           make qualified nonelective contributions in an amount equal to at
           least 3% of each nonhighly compensated Participant's Recognized
           Compensation without regard to whether the Participant makes a
           retirement savings contribution.

           QUALIFIED NONELECTIVE CONTRIBUTION TO ANOTHER PLAN. The Employer will
     -----
           make qualified nonelective contributions to the
                                     Plan.(22)
           --------------------------

     [ss. 3.5]

 3.    AGE AND SERVICE REQUIREMENTS FOR THE SAFE HARBOR CONTRIBUTION. Will the
       age and service requirements for the safe harbor nonelective or matching
       contribution be the same as the age and service requirements for 401(k)
       participation as elected in Items A and B of this Article?

           Yes
     -----

           No(23)
     -----

       If "No" is checked, the age and service requirements for the safe harbor
       nonelective or matching contribution are (check and complete):

            Minimum age            years (not greater than 21)
     -----              ---------

            No minimum age requirement.
     -----

            One year of Eligibility Service with at least 1,000 Hours of Service
     -----

            One year of Eligibility Service (with at least 1,000 Hours of
     -----
            Service) or         months (less than 12) of continuous service
                       --------
            (without regard to Hours of Service credited)

            No minimum service requirement.
     -----

                                      -15-

<PAGE>

G.  REQUIRED MATCHING CONTRIBUTIONS-NOT SAFE HARBOR. Will Employer matching
    contributions be required?

       X    No
     -----

            Yes (check only one and complete)
     -----

                  FIXED MATCH WITH % LIMIT. An amount equal to      % of each
            -----                                              -----
                  Participant's retirement savings ss. 401(k) contribution,
                  ignoring retirement savings in excess of         % of the
                                                           --------
                  Participant's Recognized Compensation.

                  FIXED MATCH WITH DOLLAR LIMIT. An amount equal to % of each
            -----
                  Participant's retirement savings ss. 401(k) contribution,
                  ignoring retirement savings in excess of $         .
                                                            --------

                  GRADED MATCH BASED ON %.  An amount determined as
            -----
                  follows:(24)

<TABLE>
<CAPTION>

                   If the Participant Has                            The Employer Will
                 Contributed this Percentage                      Contribute this Percentage
                  of Recognized Compensation:                  of the Participant's Contribution:
                  ---------------------------                  ----------------------------------
<S>                                                            <C>
                            Up to        %                                         %
                                  -----                                      -----
                  From      % to         %                                         %
                      -----       -----                                      -----
                  From      % to         %                                         %
                      -----       -----                                      -----

</TABLE>

                  GRADED MATCH BASED ON DOLLAR AMOUNT. An amount determined as
            -----
                  follows:(25)

<TABLE>
<CAPTION>

                   If the Participant Has                        The Employer Will
                  Contributed this Amount                    Contribute this Percentage
                 of Recognized Compensation:             of the Participant's Contribution:
                 ---------------------------             ----------------------------------
<S>                                                      <C>
                           Up to $                                           $
                                  -----                                       -----
                  From $      to $                                           $
                        -----     -----                                       -----
                  From $     to  $                                           $
                        -----     -----                                       -----

</TABLE>

[ss. 3.3]

                                      -16-
<PAGE>
H.  DISCRETIONARY MATCHING CONTRIBUTIONS. Will Employer discretionary matching
    contributions be allowed? (If required matching contributions have been
    elected under Item F or Item G, any discretionary matching contributions
    will be in addition to those required matching contributions.)

    Yes   No

                  DISCRETIONARY MATCHING CONTRIBUTIONS.(26) Employer
   ----  ----
                  discretionary matching contributions will be allocated to the
                  Employer Matching Accounts of eligible Participants to match a
                  percentage, determined by the Employer, of each eligible
                  Participant's retirement savings contribution, ignoring,
                  however, retirement savings contributions in excess of ___% of
                  the Participant's Recognized Compensation. (If Employer
                  discretionary contributions are not permitted, do not complete
                  the next two items.)

                  If Employer discretionary matching contributions are
   ----  ----
                  permitted, will they be limited to a maximum dollar amount? If
                  yes, the maximum amount of Employer discretionary matching
                  contributions will be $           .
                                         ----------

                  If Employer discretionary matching contributions are
   ----  ----
                  permitted, will the Employer be permitted to make a graded
                  match?

                  If "Yes" is checked, the graded match shall be an amount equal
                  to a matching percentage the Employer shall determine for a
                  Plan Year for each of the following levels of a Participant's
                  retirement savings contribution:(27)

                                          Levels
                                          ------

                                   Up to        % of Recognized Compensation
                                         -----

                          From      % to        % of Recognized Compensation
                              -----      -----

                          From      % to        % of Recognized Compensation
                              -----      -----

[ss. 3.4]

                                      -17-

<PAGE>
I.  MAKING OF MATCHING CONTRIBUTIONS. Employer matching contributions for the
    Plan Year will be contributed to the Fund and credited to each eligible
    Participant's Employer Matching Contribution Account:

    X    PERIODICALLY DURING THE PLAN YEAR. The employer matching contribution
  -----
         for the Plan Year will be contributed to the Fund periodically (i.e.,
         quarterly, monthly or each payroll period) throughout the Plan Year.

         AFTER THE END OF THE PLAN YEAR. The employer matching contribution
  -----
         for the Plan Year will be contributed to the Fund after the end of the
         Plan Year (skip to Item K).

  [ss. 3.3.1, ss. 3.4.1]

J.  TRUE-UP OF EMPLOYER MATCHING CONTRIBUTION. If the Employer has elected to
    make matching contributions periodically throughout the Plan Year, will the
    Employer make a true-up contribution after the end of the Plan Year?(28)

          Yes
    -----

      X   No
    -----

    [ss. 3.3.2, ss. 3.4.2]

K.  LAST DAY RULE. Will Participants be required to be in employment on the last
    day of a Plan Year to share in the Employer matching contribution to be
    allocated for that Plan Year?(29)

<TABLE>
<CAPTION>

        Employer Required                            Employer Discretionary
      Matching Contributions                          Matching Contribution
      ----------------------                          ---------------------
<S>                                                  <C>
              Yes                                              Yes
        -----                                            -----

              No                                           X    No
        -----                                            -----

          X   Not Applicable                                    Not Applicable
        -----                                            -----
</TABLE>

[ss. 3.7]

                                      -18-
<PAGE>
L.  1,000 HOUR RULE. Will Participants be required to have at least 1,000 Hours
    of Service in a Plan Year to share in the Employer matching contribution to
    be allocated for that Plan Year?(29)

<TABLE>
<CAPTION>

            Employer Required                           Employer Discretionary
          Matching Contributions                         Matching Contribution
          ----------------------                         ---------------------
<S>                                                     <C>
              Yes                                              Yes
        -----                                            -----

              No                                           X   No
        -----                                            -----

         X    Not Applicable                                   Not Applicable
        -----                                            -----
</TABLE>

[ss. 3.7]

M.  TESTING METHOD. For 401(k) and 401(m) testing, the Plan will use:(30)

         The current year testing method(31)
    -----
      X  The prior year testing method
    -----

         Not Applicable(32)
    -----

   [Appendix D]

N.  PRIOR YEAR TESTING FOR A NEW PLAN. If this is a new plan, and if the prior
    year testing method is selected in Item M, the average deferral percentage
    and the average contribution percentage for the non-Highly Compensated
    Employees for the first Plan Year shall be:

          Deemed to be 3%
    -----

          The current Plan Year's average deferral percentage and average
    -----
          contribution percentage for the non-Highly Compensated Employees.

      X   Not Applicable(33)
    -----

    [Appendix D]

                                      -19-

<PAGE>
        ARTICLE VII. EMPLOYER DISCRETIONARY PROFIT SHARING CONTRIBUTIONS

  IF THE EMPLOYER WILL NOT BE MAKING DISCRETIONARY PROFIT SHARING CONTRIBUTIONS
                        TO THE PLAN, SKIP THIS ARTICLE.

A.  AGE. To become a Participant in the Plan for the purpose of being eligible
    to receive Employer profit sharing contributions, each employee must satisfy
    the following age requirement (check one):

          No minimum age requirement.
    -----

          Minimum age         years (not greater than 21).
    -----             ------

    [ss. 2.1]

B.  SERVICE. To become a Participant in the Plan for the purpose of being
    eligible to receive Employer profit sharing contributions, each employee
    must satisfy the following service requirement (check one):

          No minimum service requirement.
    -----

          One year of Eligibility Service (with at least        Hours of Service
    -----                                               -------
          (not to exceed 1,000)).

          One year of Eligibility Service (with at least        Hours of Service
    -----                                               -------
          (not to exceed 1,000)) or       months (less than 12) of continuous
                                   ------
          service (without regard to Hours of Service credited).

    [ss. 2.1, ss. 1.1.12]

                                      -20-
<PAGE>
C.  DISCRETIONARY PROFIT SHARING CONTRIBUTIONS. (check one)(34)

          STRAIGHT PERCENT OF PAY. Employer discretionary profit sharing
    -----
          contributions are not integrated with Social Security contributions.
          Employer discretionary profit sharing contributions will be allocated
          to the Employer Profit Sharing Accounts of eligible Participants
          pursuant to ss. 3.4.3(a) of the Basic Plan Document.

          FLAT DOLLAR AMOUNT. Employer discretionary profit sharing
    -----
          contributions are not integrated with Social Security contributions.
          Employer discretionary profit sharing contributions will be allocated
          to the Employer Profit Sharing Accounts of eligible Participants
          pursuant to ss. 3.4.3(b) of the Basic Plan Document.

          INTEGRATED WITH SOCIAL SECURITY. Employer discretionary profit sharing
    -----
          contributions are integrated with Social Security contributions.
          Employer discretionary profit sharing contributions will be allocated
          to the Employer Profit Sharing Accounts of eligible Participants
          pursuant to ss. 3.4.3(c) of the Basic Plan Document.

          The Integration Level will be equal to:(35)

               The Taxable Wage Base ("TWB")
          -----

                $        (a dollar amount not greater than the TWB)
          -----  --------

          COLLECTIVELY BARGAINED. Employer contributions will be allocated
    -----
          to the Employer Profit Sharing Accounts of eligible Participants
          pursuant to a collective bargaining agreement covering said
          Participants or pursuant to the federal Davis Bacon Act or similar
          federal, state or local prevailing wage legislation.

          [ss. 3.4.3]

D.  LAST DAY RULE. Will Participants be required to be in employment on the last
    day of a Plan Year to share in the Employer discretionary profit sharing
    contribution to be allocated for that Plan Year?(36)

          Yes
    -----

          No
    -----

    [ss. 3.7]

                                      -21-

<PAGE>
E.  1,000 HOUR RULE - EMPLOYER DISCRETIONARY PROFIT SHARING CONTRIBUTIONS. Will
    Participants be required to have at least 1,000 Hours of Service in a Plan
    Year to share in the Employer discretionary profit sharing contribution to
    be allocated for that Plan Year?(37)

          Yes
    -----

          No
    -----

    [ss. 3.7]

                      ARTICLE VIII. ROLLOVER CONTRIBUTIONS

A.  Will Participants be allowed to make rollover contributions?

      X   Yes
    -----
          No
    -----

[ss. 3.9]

B.  Will employees in Recognized Employment who are not yet Participants be
    allowed to make rollover contributions?

      X   Yes
    -----

          No
    -----

 [ss. 3.9]

                                      -22-
<PAGE>
               ARTICLE IX.  VESTING OF EMPLOYER MATCHING ACCOUNT
                          AND EMPLOYER PROFIT SHARING ACCOUNT

A.       EMPLOYER MATCHING ACCOUNT. Effective for Participants who perform one
         or more Hours of Service on or after the Effective Date, each
         Participant's Employer Matching Account shall become Vested as follows
         (check one):(38)

                  NOT APPLICABLE.
         ------
                  FULL VESTING. Each Participant's Employer Matching Account
         ------   shall be fully (100%) Vested at all times.

            X     GRADUATED OR CLIFF VESTING. Each Participant's Employer
         ------   Matching Account shall be Vested as follows:

<TABLE>
<CAPTION>
                         When the Participant Has                             The Vested Portion of the
                          Completed the Following                              Participant's Matching
                            Vesting Service                                      Account Will Be:(39)
                         -------------------------                            ---------------------------

                                                                      Not Top Heavy              Top Heavy(40)
                                                                      -------------              ------------
                                                                3 to 7     5 year cliff     2 to 6       3 year cliff
                                                                ------     ------------     ------       ------------
                         <S>                            <C>     <C>        <C>              <C>          <C>
                         Less than 1 year                 0  %     (0%)         (0%)           (0%)           (0%)
                                                        ----
                         1 year                          25  %     (0%)         (0%)           (0%)           (0%)
                                                        ----
                         2 years                         50  %     (0%)         (0%)          (20%)           (0%)
                                                        ----
                         3 years                         75  %    (20%)         (0%)          (40%)         (100%)
                                                        ----
                         4 years                        100  %    (40%)         (0%)          (60%)
                                                        ----
                         5 years                             %    (60%)       (100%)          (80%)
                                                        ----
                         6 years                             %    (80%)                      (100%)
                                                        ----
                         7 years or more                100  %
</TABLE>

                                      -23-

<PAGE>
B.       EMPLOYER PROFIT SHARING ACCOUNT. Effective for Participants who perform
         one or more Hours of Service on or after the Effective Date, each
         Participant's Profit Sharing Account shall become Vested as follows
         (check one):(41)

          X       NOT APPLICABLE.
         ----

                  FULL VESTING. Each Participant's Profit Sharing Account shall
         ----     be fully (100%) Vested at all times.

                  GRADUATED OR CLIFF VESTING. Each Participant's Profit Sharing
         ----     Account shall be Vested as follows:

<TABLE>
<CAPTION>
                  When the Participant Has                              The Vested Portion of the
                  Completed the Following                             Participant's Profit Sharing
                     Vesting Service                                     Account Will Be:(42)
                  ------------------------                            -----------------------------

                                                          Not Top Heavy                Top Heavy(43)
                                                          -------------                ------------
                                                        3 to 7      5 year cliff   2 to 6      3 year cliff
                                                        ------      ------------   ------      ------------
<S>                                         <C>         <C>         <C>            <C>         <C>
                   Less than 1 year              %       (0%)       (0%)             (0%)        (0%)
                                            -----
                   1 year                        %       (0%)       (0%)             (0%)        (0%)
                                            -----
                   2 years                       %       (0%)       (0%)            (20%)        (0%)
                                            -----
                   3 years                       %      (20%)       (0%)            (40%)      (100%)
                                            -----
                   4 years                       %      (40%)       (0%)            (60%)
                                            -----
                   5 years                       %      (60%)     (100%)            (80%)
                                            -----
                   6 years                       %      (80%)                      (100%)
                                            -----
                   7 years or more            100%
</TABLE>

C.       FULL VESTING EVENTS. Notwithstanding any of the foregoing, each
         Participant's Employer Matching Account and Employer Profit Sharing
         Account will be 100% Vested upon death, disability or attainment of 65
         (must be 65 or earlier), while in the employment of the Employer.

         [ss. 5.1.1, ss. 5.1.2]

                                      -24-
<PAGE>
D.       SPECIAL RULE FOR PARTIAL DISTRIBUTIONS. If distribution is made of less
         than the entire Employer Matching Account or Employer Profit Sharing
         Account of a Participant who is not then fully (100%) vested, the
         Participant's Vested interest in the remaining portion of the
         Participant's Employer Matching Account or Employer Profit Sharing
         Account will be determined as follows:

           X      Separate accounts described in Treas. Reg.
         -----    1.411(a)-7(d)(5)(iii)(A).

                  Subdivision of accounts described in Treas. Reg.
         -----    1.411(a)-7(d)(5)(iii)(B).

         [ss. 5.1.3]

                            ARTICLE X. DISTRIBUTIONS

A.       DISTRIBUTION DATE(S). The Distribution Date(s) for the Plan shall be
         (check one):(44)

                  the Annual Valuation Date.
         -----

                  the Annual Valuation Date and the last day of the 6th month of
         -----    the Plan Year.

                  the Annual Valuation Date and the last day of the 3rd, 6th,
         -----    and 9th months of the Plan Year.

                  the Annual Valuation Date and the last day of the 1st through
         -----    11th months of the Plan Year.

           X      any date that both the New York Stock Exchange and the Trustee
         -----    are open and conducting business.

         [ss. 1.1.10]

                                      -25-
<PAGE>
B.       TIME OF DISTRIBUTION. Distribution will occur (check one):(45)

           X      As of any Distribution Date specified by the Participant or
         -----    Beneficiary which is coincident with or following both (a) a
                  Participant's Event of Maturity, and (b) the filing of any
                  required application for distribution.

                  As of any Distribution Date specified by the Participant or
         -----    Beneficiary which is coincident with or following both (a) at
                  least     months after the Participant's Event of Maturity or,
                  if earlier, the Distribution Date which is coincident with or
                  following the Participant's attainment of Normal Retirement
                  Age, death or disability, and (b) the filing of any required
                  application for distribution.(46)

                  Other
         -----         --------------------------------------------------------

                  --------------------------------------------------------------
                                                                            or,
                  ----------------------------------------------------------
                  if earlier, as of the Distribution Date which is coincident
                  with or following the Participant's attainment of Normal
                  Retirement Age, death or disability, and the filing of any
                  required application for distribution.(44)

                  As soon as administratively practicable on or after the
         -----    Distribution Date on which the distribution request is
                  received by the Trustee.

         [ss. 7.1.8, ss. 7.3.4]

C.       FORM OF DISTRIBUTION. Participants will be allowed to receive
         distributions in the following forms:

           X      LUMP SUM (check one):
         -----

                    X      Lump Sum - single payment as of the Distribution Date
                  -----    specified by the Participant and allowed in Item B
                           above.

                           Lump Sum - single payment as of the Distribution Date
                  -----    specified by the Participant and allowed in Item B
                           above, including, if the Participant requests after
                           the Participant's Event of Maturity, a partial
                           advance payment up to 50% of the Vested Total Account
                           determined as of the Distribution Date immediately
                           preceding the Participant's Event of Maturity.(47)

                                      -26-
<PAGE>

  X      INSTALLMENTS (check one or both):
-----

                  Substantially equal installments payable monthly, quarterly or
         -----    annually over a period of years selected by the Participant
                  before the first payment is made, but not to exceed the
                  Participant's life expectancy or the joint and last survivor
                  life expectancy of the Participant and the Participant's
                  Beneficiary.

           X      Other An installment payment in an amount equal to any whole
         -----          --------------------------------------------------------
                  percentage (not to exceed 100%) of the Participant's Total
                  --------------------------------------------------------------
                  Account as elected at any time and for any reason by a
                  --------------------------------------------------------------
                  Participant who deferred distribution of their Total Account
                  --------------------------------------------------------------
                  after the occurrence of an Event of Maturity.(48)
                  -------------------------------------------------

         ANNUITY CONTRACTS - purchase of an annuity contract, but such annuity
-----    contract may not be in a form that will provide for payments over a
         period extending beyond the life expectancy of the Participant (and the
         Participant's beneficiary).(49)

[ss. 7.1.3]

Beneficiaries will be allowed to receive distributions in the following forms
(check one or both):

  X      LUMP SUM (check one):
-----

           X      Lump Sum - single payment as of the Distribution Date
         -----    specified by the Beneficiary and allowed in Item B above.

                  Lump Sum - single payment as of the Distribution Date
         -----    specified by the Beneficiary and allowed in Item B above,
                  including, if the Beneficiary requests after the Participant's
                  death, a partial advance payment up to 50% of the
                  Participant's Vested Total Account determined as of the
                  Distribution Date immediately preceding the Participant's
                  death.(50)

                                      -27-
<PAGE>
         INSTALLMENTS (check one or both):
-----

                  Substantially equal installments payable monthly, quarterly or
         -----    annually over a period of years selected by the Beneficiary
                  according to the rules provided in ss. 7.3 of the Basic Plan
                  Document.

                  Other
         -----         ---------------------------------------------------------

                  --------------------------------------------------------------
                                                                           .(51)
                  ---------------------------------------------------------

         ANNUITY CONTRACTS - purchase of an annuity contract, but such annuity
-----    contract may not be in a form that will provide for payments over a
         period extending beyond the life expectancy of the Beneficiary.

[ss. 7.3.2]

D.       IN-SERVICE DISTRIBUTIONS--HARDSHIP. Distributions during employment are
         available to Participants for the following purposes (check either Yes
         or No for each purpose):(52)

 Yes       No

  X                    Expenses for medical care described in ss. 213(d) of the
-----    -----         Internal Revenue Code previously incurred by the
                       Participant, the Participant's spouse or any dependents
                       of the Participant (as defined in ss. 152 of the Internal
                       Revenue Code) or necessary for these persons to obtain
                       medical care described in ss. 213(d) of the Code.(53)

  X                    The purchase (excluding mortgage payments) of a principal
-----    -----         residence of the Participant.(51)

  X                    Payment of tuition, related educational fees and room and
-----    -----         board expenses for the next twelve (12) months of
                       post-secondary education for the Participant, the
                       Participant's spouse, children or dependents.(51)

  X                    The need to prevent the eviction of the Participant
-----    -----         from his principal residence or foreclosure on the
                       mortgage of the Participant's principal residence.(51)

[ss. 7.2.4]

                                      -28-

<PAGE>
E.       SOURCE OF HARDSHIP DISTRIBUTIONS. Hardship distributions will be
         allowed from the following Accounts (check Yes, No, or Not Applicable
         for each Account):

                            Not
         Yes       No    Applicable

           X                             Retirement Savings Account
         -----    -----    -----
                             X           Employer Profit Sharing Account(54)
         -----    -----    -----
           X                             Employer Matching Account(55)
         -----    -----    -----
           X                             Rollover Account
         -----    -----    -----
           X                             Transfer Account(56)
         -----    -----    -----
           X                             Nondeductible Voluntary Account
         -----    -----    -----
                             X           Deductible Voluntary Account
         -----    -----    -----

         [ss. 7.2.4]

F.       IN-SERVICE DISTRIBUTIONS--AGE 59-1/2. Will distributions during
         employment after age 59-1/2 be allowed?(57)

           X     Yes
         -----
                 No
         -----

         [ss. 7.2.3]

                                      -29-

<PAGE>
G. SOURCE OF AGE 59-1/2 DISTRIBUTIONS. Age 59-1/2 distributions will be allowed
from the following Accounts (check Yes, No, or Not Applicable for each Account):

                            Not
         Yes       No    Applicable

           X                             Retirement Savings Account
         -----    -----    -----
                             X           Employer Profit Sharing Account(58)
         -----    -----    -----
           X                             Employer Matching Account(59)
         -----    -----    -----
           X                             Rollover Account
         -----    -----    -----
           X                             Transfer Account
         -----    -----    -----
           X                             Nondeductible Voluntary Account
         -----    -----    -----
                             X           Deductible Voluntary Account
         -----    -----    -----

         [ss. 7.2.3]

                                      -30-
<PAGE>
H.       IN-SERVICE DISTRIBUTIONS - ANY PURPOSE. Will in-service distributions
         during employment be allowed according to the rules provided in ss.
         7.2.2 of the Basic Plan Document?

           X     Yes
         -----
                 No
         -----

         [ss. 7.2.2]

I.       SOURCE OF IN-SERVICE DISTRIBUTIONS - ANY PURPOSE. In-service
         distributions under Item H will only be permitted from the Accounts
         indicated below (check Yes, No or Not Applicable for each Account):(60)
         IN-SERVICE DISTRIBUTIONS UNDER ITEM H ARE NOT AVAILABLE FROM RETIREMENT
         SAVINGS ACCOUNTS.

                            Not
         Yes       No    Applicable

           X                                Nondeductible Voluntary Account(61)
         -----    -----    -----
           X                                Rollover Account
         -----    -----    -----
                             X              Transfer Account
         -----    -----    -----
                    X                       Employer Matching Account(62)
         -----    -----    -----
                             X              Employer Profit Sharing Account(63)
         -----    -----    -----

         [ss. 7.2.2]

                                ARTICLE XI.  INVESTMENT OPTIONS

A.       LIFE INSURANCE. Will Participants be permitted to direct the investment
         of a part of their Accounts into Life Insurance contracts?

                 Yes
         -----
           X     No
         -----

         [ss. 10.11]

                                      -31-

<PAGE>

B.       COMMINGLED INVESTMENT SUBFUNDS. Can Commingled Investment Subfunds be
         created so that Participants can control the investment of their
         Accounts?

           X     Yes (64)
         -----
                 No
         -----

         [ss. 4.1.1]

C.       INDIVIDUALLY DIRECTED ACCOUNTS. Can Individually Directed Subfunds be
         created so that Participants can control the investment of their
         Accounts?

                 Yes (62)
         -----
           X     No
         -----

         [ss. 4.1.2]

D.       EMPLOYER DIRECTION. Will the Employer have the authority to direct the
         Trustee in the investment of the Fund?

                 Yes
         -----
           X     No
         -----

         If yes, enter name and title of the one individual who is authorized to
         communicate such directions to the Trustee in writing:________________.

         [ss. 10.12]

E.       EMPLOYER SECURITIES. Will the Trustee be subject to the directions of
         the Committee to purchase qualifying employer securities?(65)

           X     Yes
         -----
                 No
         -----

         If yes, the maximum percentage of the Fund which may be invested in
         qualifying employer securities is: _____%

         [ss. 10.14]

                                      -32-

<PAGE>
                              ARTICLE XII.  LOANS

Will loans from the Plan be available to Participants and Beneficiaries (other
than Owner-Employees and Shareholder-Employees)?

                 No
         -----
           X     Yes  (check one)
         -----

                   X   Loans will be made for any purpose.
                 -----
                       Loans will be made for the following purposes:(66)
                 -----

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

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

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

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

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

[ss. 7.6]

             ARTICLE XIII.  INTERNAL REVENUE CODE SS. 415 LIMITATIONS(67)

A.       Does the Employer or any controlled group member now maintain or has
         the Employer or any controlled group member ever maintained another
         qualified plan in which any Participant in this Plan is (or was) a
         participant or could possibly become a participant or does the Employer
         or any controlled group member maintain a welfare benefit fund or an
         individual medical account (as defined in Appendix A) under which
         amounts are treated as annual additions with respect to any Participant
         in this Plan?

           X     No (skip to Item E)
         -----
                 Yes (complete the rest of this Article XIII)
         -----

         [Appendix A]

                                      -33-
<PAGE>
B.       Such other qualified plan was or is a (check one or more as
         appropriate):

                  Master or prototype defined contribution plan(6) (complete E
         -----    below)

                  Master or prototype defined benefit plan (complete D and E
         -----    below)

                  Individually designed defined contribution plan(66) (complete
         -----    C and E below)

                  Individually designed defined benefit plan (complete D and E
         -----    below)

                  Welfare benefit fund (complete C and E below)
         -----

                  Individual medical account (complete C and E below)
         -----

C.       To the extent that any Participant in this Plan is, may become or ever
         has been a participant in another qualified defined contribution plan
         maintained by the Employer or any controlled group member, other than a
         master or prototype qualified defined contribution plan (check one):

                  The provisions of ss. 3 of Appendix A will apply, as if the
         -----    other plan was a master or prototype plan.

                  The method under which the plans will limit total annual
         -----    additions to the maximum permissible amount, and will properly
                  reduce any excess amounts, in a manner that precludes Employer
                  discretion is set forth in an attachment to this Adoption
                  Agreement.

                                      -34-

<PAGE>
D.       To the extent that any Participant is, may become or ever has been a
         participant in another qualified defined benefit plan maintained by the
         Employer or any controlled group member (check one):

                  In any limitation year beginning before January 1, 2000, the
         -----    annual additions credited to the Participant under this Plan
                  may not cause the sum of the defined benefit plan fraction and
                  the defined contribution plan fraction to exceed 1.0. If the
                  Employer contributions that would otherwise be allocated to
                  the Participant's Account under the Plan during such year
                  would cause the 1.0 limitation to be exceeded, the allocation
                  will be reduced so that the sum of the fractions equals 1.0.
                  Any contributions not allocated because of the preceding
                  sentence will be allocated to the remaining Participants in
                  this plan under the allocation formula under this Plan. If the
                  1.0 limitation is exceeded because of an excess amount, such
                  excess amount will be reduced in accordance with ss. 2.4 of
                  Appendix A.

                  For limitation years beginning before January 1, 2000, the
         -----    method under which the plans involved will satisfy the 1.0
                  limitation in a manner that precludes Employer discretion is
                  set forth in an attachment to this Adoption Agreement.

E.       The limitation year is the following 12-consecutive month period (check
         one):(69)

                  the Plan Year
         -----

                  the calendar year
         -----

                  other
         -----         -----------------------------------

             ARTICLE XIV. INTERNAL REVENUE CODE SS. 416 LIMITATIONS

A.       Does any Employer adopting this Plan maintain another qualified plan in
         which any Participant in this Plan is a participant or could possibly
         become a participant?

           X      No (skip the rest of this Article XIV)
         -----
                  Yes (complete the rest of this Article XIV)
         -----

                                      -35-
<PAGE>
B.       To avoid duplication of minimum benefits under ss. 416 of the Internal
         Revenue Code because of the required aggregation of multiple plans, the
         "Dorsey & Whitney LLP Defined Contribution Prototype Plan (With
         Optional 401(k) Feature) Basic Plan Document #1" is amended as follows:

         [ss. 9.1.1 and Appendix B]

C.       For purposes of establishing the present value to compute the top heavy
         ratio, any benefit under a defined benefit plan shall be discounted
         only for mortality and interest based on the following:

         Interest rate (check one):         PBGC Interest Assumption as if Plan
                                       ---- terminated on valuation date.

                                            Other                            .
                                       ----       ---------------------------

         Mortality table (check one):       PBGC Mortality Assumption as if Plan
                                       ---- terminated on valuation date.

                                            Other                            .
                                       ----       ---------------------------

[Appendix B]

                       ARTICLE XV. COLLECTIVE INVESTMENTS

Does the Trustee maintain any collective investment funds in which this Plan
will invest?

        X   No
      -----

            Yes -- the Trustee's collective investment funds incorporated by
      ----- reference into this Plan Statement are:

[ss. 10.6(q)]

                                      -36-

<PAGE>

                           ARTICLE XVI. MISCELLANEOUS

The Prototype Sponsor is:

                              Dorsey & Whitney LLP
                       50 South Sixth Street, Suite 1500
                          Minneapolis, Minnesota 55402
                                 (612) 340-2600

This Adoption Agreement is not effective unless Dorsey & Whitney LLP has
consented, in writing, to its use. The Employer's Plan is intended to qualify
under Internal Revenue Code ss. 401(a) and to be funded through a trust exempt
from federal income taxes under Internal Revenue Code ss. 501(a). The Employer
understands that failure to properly complete or amend this Adoption Agreement
may result in disqualification of the Plan.

The Employer and the Trustee further agree that the duties and responsibilities
of the Employer, Dorsey & Whitney LLP and the Trustee as set out in the "Dorsey
& Whitney LLP Defined Contribution Prototype Plan (With Optional 401(k) Feature)
Basic Plan Document #1" shall be supplemented as follows:

       Dorsey & Whitney LLP as the Prototype Sponsor will furnish the Employer
       with a copy of the notification letter issued by the Internal Revenue
       Service with respect to the form of the Prototype Documents. Dorsey &
       Whitney LLP will notify the Employer annually, in writing, as to whether
       Dorsey & Whitney LLP intends to continue to be the sponsor of the
       Prototype, whether any amendments have been made to the Prototype
       Documents, and, if amendments have been made, the requirements the
       Employer must satisfy in order to be entitled to reliance. If Dorsey &
       Whitney LLP amends the Prototype Documents, a copy of the amendment and
       subsequent notification letter issued by the Internal Revenue Service
       with respect to the form of the amendment will be furnished to the
       Employer. If Dorsey & Whitney LLP discontinues or abandons the Prototype
       Documents, Dorsey & Whitney LLP will notify the Employer at the earliest
       possible date.

       Although Dorsey & Whitney LLP is responsible for maintaining the
       Prototype Documents, the Employer (and not the Trustee or Dorsey &
       Whitney LLP) is responsible for compliance with all laws regarding the
       Plan, including the filing of the Annual Report/Return (Form 5500) with
       the government; distributing the Summary Plan Descriptions, Summary
       Annual Reports and Summary of Material Modifications to Participants and
       Beneficiaries; furnishing the Trustee with all information necessary for
       the Trustee to properly withhold federal income taxes from distributions
       and process distributions; and filings in connection with any Plan
       amendments or termination.

                                      -37-
<PAGE>

The Employer may rely on an opinion letter issued by the Internal Revenue
Service to the Prototype Sponsor as evidence that the Employer's Plan is
qualified under section 401 of the Internal Revenue Code only to the extent
provided in Announcement 2001-77, 2001-30 I.R.B.

The Employer may not rely on the opinion letter in certain other circumstances
or with respect to certain qualification requirements, which are specified in
the opinion letter issued with respect to the Plan and in Announcement 2001-77.

In order to have reliance in such circumstances or with respect to such
qualification requirements, application for a determination letter must be made
to Employee Plans Determinations of the Internal Revenue Service.

       IN WITNESS WHEREOF, this Adoption Agreement is hereby approved.

                                               FOR THE EMPLOYER

Dated:                   , 2002.               ---------------------------------
      -------------------                      (Signature and official capacity)

                                               DORSEY & WHITNEY LLP CONSENTS TO
                                               THE ADOPTION OF THIS AGREEMENT.

Dated:                   , 2002.               By
      -------------------                        ------------------------------
                                                 Its Partner

                                      -38-
<PAGE>

                                    ENDNOTES

(1)      Under the Internal Revenue Code, all employees of corporations,
         partnerships and proprietorships which constitute a controlled group of
         businesses or an affiliated service group are treated as if they were
         employed by a single employer. Also, certain persons who are not
         employees for legal purposes can be considered employees for Plan
         purposes (such as leased employees). The exclusion of such persons from
         Plan participation may result in prohibited discrimination. If
         controlled group members also adopt the Plan, the Employer indicated in
         Article II.A of the Adoption Agreement will be the "Principal
         Employer." (See ss.ss. 1.1.14, 1.1.33(c) and 9.4 of the Basic Plan
         Document.)

(2)      Describe the business.

(3)      The Employer's execution of a new Adoption Agreement, changing of
         Trustee, amending of Plan documents, or doing all of these things at
         the same time does not necessarily mean that a new Plan is being
         created.

(4)      Do not insert the name of an earlier prototype document but rather the
         name of the Plan. This prototype does permit the holding of deductible
         and nondeductible voluntary contributions that may have been made under
         the prior Plan document but does not permit further contributions.

(5)      Use a name that combines the Employer's name and words like "Retirement
         Savings Plan" or "Savings Plan" or "401(k) Plan." Do not use
         "Prototype" or "Dorsey & Whitney LLP" in the Plan name. Whatever name
         is chosen must be consistently used for reporting and disclosure
         purposes.

(6)      Select a number such as "001", "002", "003", etc. This number must
         never have been previously used by the Employer to identify any plan
         but this Plan. The number must be used consistently to identify only
         this Plan.

(7)      Generally, the Effective Date for a new profit sharing plan can be any
         day in the Plan Year during which the Adoption Agreement is signed.
         However, 401(k) contributions cannot be made prior to the date on which
         the Adoption Agreement is signed. For existing plans, certain
         provisions, as specified in the Basic Plan Document or an Addendum to
         this Adoption Agreement, may be effective as of dates other than the
         Effective Date.

(8)      It is generally recommended that the Plan Year coincide with the
         Employer's tax year, but this is not required. If the Employer's tax
         year is changed, the Plan Year does not automatically change.

(9)      The effect of this election is that an employee with compensation for
         the prior Plan Year in excess of $85,000 (as adjusted) is a Highly
         Compensated Employee only if the employee was in the top-paid group for
         that Plan Year (i.e., in the group consisting of the top 20 percent of
         the employees when ranked on the basis of compensation paid during such
         Plan Year).

(10)     This is the easier rule to administer but it does result in counting
         some of the same Hours of Service in both "the year beginning on the
         date the employee first performs an Hour of Service" and the
         overlapping next "Plan Year."

(11)     If the Employer maintains a plan previously maintained by a business
         entity that is merged with or becomes an Affiliate of the Employer that
         adopts this Plan, the Eligibility Service and Vesting Service that
         would have been earned by persons employed by such predecessor employer
         had the rules of this Plan been in effect, must be counted under this
         Plan. Other service credited with a predecessor employer must apply to
         all similarly situated employees, must be credited for a legitimate
         business reason, and must not by design or operation discriminate in
         favor of Highly Compensated Employees.

                                      -39-
<PAGE>

(12)     More than one exclusion may be checked. Certain exclusions may, in
         operation, discriminate in favor of highly compensated employees. If
         discrimination results, the Plan will cease to be qualified. Employers
         may not directly or by subterfuge indicate exclusions which are really
         exclusions of employees because they are part-time employees. The Plan
         specifically excludes leased employees. Use of leased employees may
         result in the Plan not being qualified.

(13)     If an age or service requirement is needed to become a Participant in
         the Plan, this Enrollment Date cannot be used.

(14)     If exclusions operate in fact to discriminate in favor of highly
         compensated employees, the Plan will cease to be qualified. "No
         exclusions" must be checked if the Plan is integrated with Social
         Security. If this Plan is intended to be a 401(k)/401(m) Safe Harbor
         Plan, no dollar limit (other than the limit imposed by section
         401(a)(17) of the Code) may apply to the Recognized Compensation of any
         non-highly compensated participant.

(15)     If this plan is intended to be a 401(k)/401(m) safe harbor plan and the
         safe harbor election is intended to satisfy the 3% top-heavy minimum
         required contribution, pre-participation compensation must be included.

(16)     Federal law limits the amount which may be contributed to a
         Participant's Retirement Savings Account to $7,000 per taxable year of
         the Participant (adjusted for cost of living). The adjusted figure for
         2000 is $10,500. This $7,000 limit also includes the amount of any
         similar contribution made by the Participant to any other retirement
         plan sponsored by the Employer or any other employer.

(17)     The amount of such reduction will be considered the contribution of the
         Employer. The Plan must meet the nondiscrimination requirements of
         Internal Revenue Code ss. 401(k) (see Section 2.1.5 of Appendix D to
         the Basic Plan Document). The Employer (and not the Trustee) is
         responsible for testing and complying with those requirements (unless
         the Employer and the Trustee agree otherwise). Any amounts contributed
         by a Participant through pay reduction will be 100% Vested at all times
         and will be held in a separate Retirement Savings Account.

(18)     If this Plan is intended to be a 401(k)/401(m) Safe Harbor Plan, a
         Participant must be allowed to make or modify a Retirement Savings
         Election during the thirty (30) day period immediately following the
         receipt of the notice described in endnote #19. Accordingly, daily or
         monthly Modification Dates should be selected.

(19)     If this Plan is intended to be a 401(k)/401(m) safe harbor plan for
         Plan Years beginning on or after January 1, 1999, in addition to
         notifying Participants of their rights, the Principal Sponsor must
         elect to make a matching contribution equal to not less than (i) 100%
         of each Participant's retirement savings contribution up to 3% of
         Recognized Compensation; and 50% of the retirement savings
         contributions to the extent such retirement savings contributions
         exceed 3% but do not exceed 5% of the Participant's Recognized
         Compensation or (ii) the Principal Sponsor must elect a rate of
         matching contribution that does not increase as a Participant's rate
         of retirement savings contribution increases and the aggregate amount
         of matching contributions is at least equal to the aggregate amount of
         matching contributions that would have been made in (i) above. The
         Principal Sponsor may, in the alternative, elect to make required
         qualified nonelective contributions in an amount equal to at least 3%
         of each Participant's Recognized Compensation on behalf of each
         non-Highly Compensated Employee who is eligible to participate in the
         Plan without regard to whether the Participant makes a retirement
         savings contribution. Such matching contributions (or qualified
         nonelective contributions) must be 100% vested all times and are not
         available for in-service distributions until the Participant attains
         age 59-1/2 (if permitted in the Adoption Agreement) or the occurrence
         of an event described in section 401(k)(10) of the Code.

         At least thirty (30) days, but not more than ninety (90) days prior to
         the beginning of the Plan Year, the Employer must provide each
         Participant a comprehensive notice of the Participant's rights and
         obligations under the Plan, written in a manner that should be
         understandable by the average Participant. If an Employee becomes
         eligible after the ninetieth (90th) day prior to the beginning of the
         Plan Year and therefore does not receive the notice for that reason,
         the notice shall be provided no more than ninety (90) days prior to the
         date on which the Employee

                                      -40-
<PAGE>

         becomes eligible but not later than the date the Employee becomes
         eligible.

(20)     If you want to elect a discretionary matching contribution in addition
         to your safe harbor contribution, then skip to and complete Item H
         after completing this Item F. If you do this, read and observe
         carefully the footnotes to Item H if you wish your discretionary
         matching contribution to be a safe harbor matching contribution;
         otherwise it will be subject to the ACP test under section 401(m) of
         the Code.

(21)     If matching contributions are made on elective deferrals in excess of
         6% of Recognized Compensation, it will not be a safe harbor matching
         contribution for section 401(m) purposes, and therefore the ACP test
         would have to be performed on the matching contributions.

(22)     The receiving plan must meet contribution requirements, in-service
         distribution limitations and provide for 100% immediate vesting as
         summarized in endnote #19. Each Participant eligible to make retirement
         savings contributions under this Plan must be eligible under the other
         plan named here (and for plan years beginning on or after January 1,
         2000, the other plan must have the same plan year as this Plan). If the
         other plan is terminated, this Plan must provide the safe harbor
         contributions.

(23)     If this Plan is intended to be a safe harbor 401(k)/401(m) plan and the
         Employer elects longer eligibility requirements for the safe harbor
         employer contribution than for 401(k) participation, the Plan must meet
         coverage testing requirements under section 410(b) of the Code and must
         comply with 401(k) and 401(m) testing requirements with respect to the
         participants who have not yet completed one year of service and
         attained age twenty-one years.

(24)     The percentages in the left column must be increasing. The percentages
         in the right column must be decreasing, but these percentages do not
         have to total 100%. The third line is optional; it does not have to be
         completed.

(25)     The dollar amounts in the left column must be increasing. The
         percentages in the right column must be decreasing, but these
         percentages do not have to total 100%. The third line is optional; it
         does not have to be completed.

(26)     If this Plan is intended to be a safe harbor 401(k)/401(m) plan,
         additional discretionary matching contributions must meet the following
         requirements: (1) matching contributions cannot be made with respect to
         a Participant's retirement savings contributions which exceed 6% of
         Recognized Compensation; (2) the rate of matching contributions cannot
         increase as the rate of a Participant's retirement savings
         contributions increases; and (3) at any rate of retirement savings
         contributions, the rate of matching contributions that would apply to
         any Participant who is a Highly Compensated Employee cannot be greater
         than the rate of matching contributions that would apply with respect
         to any Participant who is not a Highly Compensated Employee. Also,
         effective for plan years beginning on or after January 1, 2000, a safe
         harbor 401(k)/401(m) plan may not provide for a discretionary matching
         contribution that could exceed 4% of a Participant's Recognized
         Compensation or such other limit as permitted from time to time.

(27)     The percentages in the blanks must be increasing. The third line is
         optional; it does not have to be completed. The matching percentages
         determined by the Employer for any Plan Year must decrease as the
         percentage of Recognized Compensation contributed by the Participant
         increases.

(28)     The true-up allows the Participant to receive the full matching
         contribution for the Plan Year based on the Participant's retirement
         savings contributions and Recognized Compensation for the entire Plan
         Year.

(29)     If matching contributions are made to the Plan more frequently than
         annually, do not select the last day rule or 1,000 hour rule. Also,
         under current rules, an employee who left employment during the Plan
         Year AND who performed more than 500 Hours of Service before leaving,
         must be included for testing compliance with the Internal Revenue Code
         ss. 410(b) coverage requirements, whether or not such person is
         eligible to share in the

                                      -41-
<PAGE>

         contribution. Accordingly, if the Plan requires employment on the last
         day of the Plan Year or requires 1,000 Hours of Service to be eligible
         to share in the contribution there is some risk that you will fail the
         ss. 410(b) coverage tests. Finally, safe harbor contributions are not
         subject to a last day rule or 1,000 hour rule.

(30)     If the "current year testing method" is selected, when performing the
         nondiscrimination tests described in Appendix D, the average deferral
         (or contribution) percentage for the Highly Compensated Employees for
         the current Plan Year is compared to the average deferral (or
         contribution) percentage of the non-Highly Compensated Employees for
         the current Plan Year. If the "prior year testing method" is selected,
         when performing the nondiscrimination tests described in Appendix D,
         the average deferral (or contribution) percentage for the Highly
         Compensated Employees for the current Plan Year is compared to the
         average deferral (or contribution) percentage for the non-Highly
         Compensated Employees for the prior Plan Year.

(31)     If the Employer elects the current year testing method, this election
         cannot be changed to the prior year testing method for a Plan Year
         unless (i) the Plan has been using the current year testing method for
         the preceding five (5) Plan Years, or, if less, the number of Plan
         Years the Plan has been in existence; or (ii) the Plan otherwise meets
         one of the conditions specified in IRS Notice 98-1 (or superceding
         guidance) for changing from the current year testing method.

(32)     "Not Applicable" should be selected if the Plan is a 401(k)/401(m) safe
         harbor plan and nondeductible voluntary contributions are not allowed,
         unless the Employer has elected longer eligibility requirements for the
         safe harbor employer contribution than for the 401(k) participation in
         Item VI(F)(3).

(33)     "Not Applicable" should be selected if the Plan is not a new plan. "Not
         Applicable" should also be selected if the Plan is a 401(k)/401(m) safe
         harbor plan and nondeductible voluntary contributions are not allowed,
         unless the Employer has elected longer eligibility requirements for the
         safe harbor employer contribution than for the 401(k) participation in
         Item VI(F)(3).

(34)     Minimum contribution and allocation requirements apply in any Plan Year
         that this Plan is "top heavy" as defined in Appendix B to the Basic
         Plan Document.

(35)     The integration level affects the integration rate as explained in the
         following table:

<TABLE>
<CAPTION>
    If the Integration                                         then the
    Level is more than           but not greater than     integration rate is:
<S>                              <C>                     <C>
          $ 0                              X *                     5.7%
           X *                         80% of TWB ***              4.3%
      80% of TWB ***                       Y **                    5.4%
</TABLE>

           * X = the greater of $10,000 or 20% of the TWB.
          ** Y = any amount more than 80% of the TWB but less than 100% of the
             TWB.
         *** TWB = Taxable Wage Base.

         If the Integration Level is the TWB, then the excess contribution
         percentage cannot exceed the base contribution percentage by more than
         the lesser of the base contribution percentage or 5.7%.

         If the Integration Level is less than the TWB, then the excess
         contribution percentage cannot exceed the base contribution percentage
         by more than the lesser of the base contribution percentage or the
         integration rate determined by the chart above.

                                      -42-
<PAGE>

(36)     If matching contributions are made to the Plan more frequently than
         annually, do not select the last day rule or 1,000 hour rule. Also,
         under current rules, an employee who left employment during the Plan
         Year AND who performed more than 500 Hours of Service before leaving,
         must be included for testing compliance with the Internal Revenue Code
         ss. 410(b) coverage requirements, whether or not such person is
         eligible to share in the contribution. Accordingly, if the Plan
         requires employment on the last day of the Plan Year or requires 1,000
         Hours of Service to be eligible to share in the contribution there is
         some risk that you will fail the ss. 410(b) coverage tests. Finally,
         safe harbor contributions are not subject to a last day or 1,000 hour
         rule.

(37)     If the Plan is (or becomes) "top heavy" as defined in Appendix B to the
         Basic Plan Document, this rule will be subject to the special
         provisions in Appendix B. Also, if the Plan requires employment on the
         last day or 1,000 Hours of Service to be eligible to share in the
         contribution there is some risk that the Plan will fail the ss. 410(b)
         coverage requirements (see also endnote #34).

(38)     If contributions allocated to the Employer Matching Account are to be
         used in the 401(k) test (pursuant to Section 3.1.3(c)(i) of Appendix D
         to the Basic Plan Document), the Employer Matching Account must be
         fully (100%) vested at all times and not be subject to any in-service
         distributions (hardship or age 59-1/2).

(39)     For plans that are not top heavy, the percentage at every level must
         not be less than the percentage in the first set of parenthesis if
         using 3 to 7 year vesting or less than the percentage in the second set
         of parenthesis if using 5 year "cliff" vesting. For top heavy plans,
         the percentage at every level must not be less than the percentage in
         the third set of parenthesis if using 2 to 6 year vesting or less than
         the percentage in the fourth set of parenthesis if using 3 year "cliff"
         vesting.

(40)     If the Plan is (or becomes) "top heavy" as defined in Appendix B,
         special vesting rules will apply. (See Appendix B to the Basic Plan
         Document.)

(41)     If contributions allocated to the Employer Profit Sharing Account are
         to be used in either the 401(k) test or 401(m) test (pursuant to
         Section 2.1.3(c)(i) or Section 3.1.3(c)(i) of Appendix D to the Basic
         Plan Document), the Employer Profit Sharing Account must be fully
         (100%) vested at all times and not be subject to any in-service
         distributions (hardship or age 59-1/2).

(42)     See endnote #37.

(43)     See endnote #38.

(44)     Distribution Dates determine the number of times distributions from the
         Plan are allowed. This includes small amount distributions,
         distributions after an Event of Maturity, in-service distributions
         after age 59-1/2 and in-service distributions for any purpose.
         In-service distributions for hardship are made as soon as possible
         following approval. The Committee cannot designate Distribution Dates
         other than the Distribution Dates designated in this Adoption
         Agreement.

(45)     These rules only apply if a written application for distribution is
         required. Therefore, the rules do not apply to small amount
         distributions and to required beginning date distributions.

(46)     Completion of the option is subject to any earlier distribution that
         may be required to be made under Section 7.1 or 7.3 of the Basic Plan
         Document. Selection of this option requires specific tax and legal
         review in order to complete the blanks.

(47)     If the Distributee requests an advance distribution, the Distributee
         may limit the use of the special tax treatments for lump sum
         distributions, unless the advance distribution is received in the same
         taxable year as the remaining distribution. The selection of this
         option carries with it the risk of adverse selection for investment
         performance that will be borne by the remaining Participants and
         Beneficiaries and not the Distributee. If spousal consent is

                                      -43-
<PAGE>
         required, separate spousal consent is required for the partial advance
         distribution and the final distribution. Also, this option should not
         be used if the Plan provides for daily valuation dates.

(48)     Selection of this option requires specific tax and legal review in
         order to complete the blanks in accordance with the proposed
         regulations under ss. 401(a)(9) of the Internal Revenue Code including
         the minimum distribution incidental benefit requirement of proposed
         Treas. Reg. 1.401(a)(9)-2.

(49)     If the Participant is married and the elected distribution is in the
         form of an annuity contract, payment will be made in the form of a
         Qualified Joint and Survivor Annuity contract unless the Participant
         (and the Participant's spouse) waives the Qualified Joint and Survivor
         Annuity contract and elects another type of annuity contract.

(50)     See endnote #45.

(51)     See endnote #46.

(52)     More than one may be checked. A Participant must submit a written
         application specifying the amount of the distribution. The application
         will require a Participant to establish his or her entitlement to the
         distribution. The distribution will be made as soon as practicable
         following the approval of a completed application and such distribution
         will be made in a lump sum cash payment.

(53)     If this purpose is selected, the following conditions must be satisfied
         to receive a distribution from the Retirement Savings Account during
         employment:

                  (i)      the distribution shall not exceed the amount of the
                           Participant's financial need;

                  (ii)     the Participant has obtained all distributions, other
                           than hardship distributions, and all nontaxable loans
                           currently available under the Plan, and all other
                           plans maintained by the Employer;

                  (iii)    the Plan, and all other plans maintained by the
                           Employer, provide that the Participant's elective
                           contributions and employee contributions (as defined
                           in regulations issued by the Secretary of the
                           Treasury) will be suspended until the first Entry
                           Date 12 months after receipt of the hardship
                           distribution; and

                  (iv)     the Plan, and all other plans maintained by the
                           Employer, provide that the Participant may not make
                           elective contributions (as defined in regulations
                           issued by the Secretary of the Treasury) for the
                           Participant's taxable year immediately following the
                           taxable year of the hardship distribution in excess
                           of the applicable limit under ss. 402(g) of the
                           Internal Revenue Code for such next taxable year less
                           the amount of such Participant's elective
                           contributions for the taxable year of the hardship
                           distribution.

         These conditions do not apply unless part of the distribution comes
         from a Retirement Savings Account.

(54)     If contributions allocated to the Employer Profit Sharing Account are
         to be used in either the 401(k) test or 401(m) test (pursuant to
         Section 2.1.3(c)(i) or Section 3.1.3(c)(i) of Appendix D to the Basic
         Plan Document), the Employer Profit Sharing Account must not be subject
         to any in-service distributions (hardship or age 59-1/2). Also see
         endnote #39.

(55)     If contributions allocated to the Employer Matching Account are used to
         satisfy the 401(k)/401(m) safe harbor requirements or used in the
         401(k) test (pursuant to Section 2.1.3(c)(i) of Appendix D to the Basic
         Plan Document), the Employer Matching Account must not be subject to
         any in-service distributions (hardship or age 59-1/2). Also see endnote
         #36.

                                      -44-
<PAGE>

(56)     Hardship distributions cannot be made from that portion of a
         Participant's Transfer Account which includes contributions made
         pursuant to an earnings reduction agreement.

(57)     A Participant must submit an application specifying the amount of the
         distribution requested. The distribution will be made as soon as
         practicable after the distribution date immediately following the
         approval of a completed application. The distribution will be made in a
         lump sum cash payment.

(58)     See endnote #52.

(59)     See endnote #53.

(60)     If the Participant has not been a Participant for five (5) full years,
         the Participant will not be entitled to an in-service distribution from
         the Employer Matching Account and Employer Profit Sharing Account which
         would exceed the lesser of (i) the value of the then Vested portion of
         the Participant's Employer Matching Account and Employer Profit Sharing
         Account or (ii) the amount by which the value of the Participant's
         Employer Matching Account and Employer Profit Sharing Account exceeds
         the aggregate amount of Employer contributions credited to the Accounts
         during the two (2) Plan Year periods immediately preceding such
         distribution, provided however, this limitation will not apply to
         distributions for medical or hospital expenses.

(61)     If in-service distributions are permitted from the Nondeductible
         Voluntary Account, in-service distributions will also be permitted from
         the Deductible Voluntary Account, if any.

(62)     Contributions allocated to the Employer Matching Account which are used
         to satisfy the 401(k)/401(m) safe harbor requirements or used in the
         401(k) test (pursuant to Section 2.1.3(c)(i) of Appendix D to the Basic
         Plan Document), may not be subject to in-service distributions under
         this provision.

(63)     Contributions allocated to the Employer Profit Sharing Account which
         are used in the 401(k) test (pursuant to Section 2.1.3(c)(i) of
         Appendix D to the Basic Plan Document) or in the 401(m) test (pursuant
         to Section 3.1.3(c)(i) of Appendix D to the Basic Plan Document) may
         not be subject to in-service distributions under this provision.

(64)     If commingled investment Subfunds or individual investment Subfunds are
         created, the Employer must agree with the Trustee, in writing, on the
         operational rules for the Subfunds.

(65)     If the Employer directs the Trustee to purchase qualifying employer
         securities, the Employer shall adopt rules regarding the voting, tender
         and other rights appurtenant to the ownership of employer securities
         and shall establish procedures to ensure the confidential exercise of
         such rights, except to the extent necessary to comply with federal and
         state laws not preempted by ERISA.

(66)     The purposes listed must not discriminate in favor of highly
         compensated employees and must be clearly determinable based on the
         facts stated on the loan application and other supporting documentation
         without the imposition of Employer or Committee discretion. Although
         Section 7.6.6 of the Basic Plan Document allows the Committee to adopt
         revised loan rules, such revisions require specific tax and legal
         review.

(67)     See Appendix A to the Basic Plan Document.

(68)     For purposes of Appendix A to the Basic Plan Document, nondeductible
         employee contributions to a qualified defined benefit plan are treated
         as a separate defined contribution plan.

(69)     All qualified plans maintained by the Employer must use the same
         limitation year. If the limitation year is amended to a different 12
         consecutive month period, the new limitation year must begin on a date
         within the limitation year in which the amendment is made.

                                      -45-
<PAGE>
                       ADDENDUM TO ADOPTION AGREEMENT #01

                                     FOR THE
                     COMPUTER NETWORK TECHNOLOGY CORPORATION
                           401(K) SALARY SAVINGS PLAN

1. ARTICLE VI, ITEM H OF ADOPTION AGREEMENT #01 FOR USE WITH DORSEY & WHITNEY
SS. 401(K) REGIONAL PROTOTYPE BASIC PLAN DOCUMENT #1 (DISCRETIONARY MATCHING
CONTRIBUTIONS) SHALL BE AMENDED IN ITS ENTIRETY TO READ AS FOLLOWS.

H. DISCRETIONARY CONTRIBUTIONS. Will Employer discretionary contributions be
allowed?

      No
-----
  X   Yes (check one or both):(15)
-----
         X   DISCRETIONARY MATCHING CONTRIBUTIONS. (check one)
       -----
                 X   PERCENTAGE MATCH. Employer discretionary matching
               ----- contributions will be allocated to the Employer Matching
                     Accounts of eligible Participants to match a percentage,
                     determined by the Employer, of each eligible Participant's
                     retirement savings ss. 401(k) contributions for the Plan
                     Year, but not to exceed a dollar amount determined by the
                     Employer for such Plan Year.

2. ARTICLE XI, ITEM E OF THE ADOPTION AGREEMENT #01 FOR USE WITH DORSEY &
WHITNEY SS. 401(K) REGIONAL PROTOTYPE BASIC PLAN DOCUMENT #1 (EMPLOYER
SECURITIES) SHALL BE AMENDED BY REPLACING THE FINAL SENTENCE THEREIN WITH
THE FOLLOWING:

If yes, the Employer shall adopt rules specifying the circumstances under which
investment in Employer securities may be elected, the minimum or maximum amount
or percentage of an Account which may be invested in Employer securities, and
the procedures for making or changing investment elections.

3. THE TRUSTEE AND THE PRINCIPAL SPONSOR HAVE ENTERED INTO A SEPARATE TRUST
AGREEMENT, SO THE PROVISIONS OF SECTIONS 10.1 THROUGH 10.7 AND SECTIONS 10.10
THROUGH 10.13 OF THE DORSEY & WHITNEY LLP DEFINED CONTRIBUTION PROTOTYPE PLAN
(WITH OPTIONAL 401(K) FEATURE) BASIC PLAN DOCUMENT #1 SHALL NOT APPLY.

IN WITNESS WHEREOF, this Addendum is hereby approved.

Dated:               , 2002                      FOR THE PRINCIPAL EMPLOYER
      ---------------

                                                 By
                                                    ----------------------------
                                                   Its
                                                       -------------------------

<PAGE>

================================================================================
                            EGTRRA ADOPTION AGREEMENT
                                  FOR USE WITH
                                EGTRRA AMENDMENT
                                       TO
            DORSEY & WHITNEY LLP DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)
                             BASIC PLAN DOCUMENT #1
================================================================================

PRINCIPAL SPONSOR: Computer Network Technology Corporation
                   -------------------------------------------------------------

NAME OF PLAN: The Computer Network Technology Corporation 401(k) Salary Savings
              Plan
              ------------------------------------------------------------------
Those sections marked "Completed" below have been completed, and those sections
marked "Not Applicable" have not been completed.

          Section            Completed            Not Applicable
          -------            ---------            --------------
             A                                          X
                             ---------            --------------
             B                                          X
                             ---------            --------------
             C                   X
                             ---------            --------------
             D                   X
                             ---------            --------------
             E                   X
                             ---------            --------------
             F                   X
                             ---------            --------------
             G                   X
                             ---------            --------------

A. MODIFICATION OF TOP-HEAVY RULES.

         1.       The Employer (choose one):

                        elects            does not elect
                  ------            ------

to satisfy the top-heavy minimum benefit requirement of section 416(c) of the
Code and Appendix B to the Plan Statement in another plan. If you elect to do
so, complete the following:

         Name of the other plan:
                                -----------------------------------------

         Minimum benefit that will be provided:
                                               --------------------------

Participants who will receive the minimum benefit under the other plan are
described in Appendix B to the Basic Plan Document.

<PAGE>

B.       APPLICATION OF SECTION V - VESTING OF EMPLOYER MATCHING CONTRIBUTIONS.

         1. Check the following option to apply Section V of the EGTRRA
Amendment (Vesting of Employer Matching Contributions) to the Employer Matching
Accounts of all Participants, rather than just to the Employer Matching Accounts
of those Participants who complete an hour of service under the Plan in a Plan
year beginning after December 31, 2001.

_______  Section V, Vesting of Employer Matching Contributions, shall apply to
the Employer Matching Accounts of all Participants.

         2. As provided in paragraph 1 above, the vesting option selected below
shall apply in lieu of the vesting option selected in Item A of Article IX of
Adoption Agreement #01.

_______  Option 1. A Participant's Employer Matching Account shall be fully and
immediately vested.

_______  Option 2. A Participant's Employer Matching Account shall be
nonforfeitable upon the Participant's completion of three years of vesting
service.

_______  Option 3. A Participant's Employer Matching Account shall vest
according to the following schedule:

<TABLE>
<CAPTION>
       When the Participant Has                  The Vested Portion of the
       Completed the Following                     Participant's Matching
           Vesting Service                             Account Will Be:
       ------------------------                  -------------------------
<S>                                              <C>
            Less than 1 year                               %    (0%)
                                                       ----
            1 year                                         %    (0%)
                                                       ----
            2 years                                        %    (20%)
                                                       ----
            3 years                                        %    (40%)
                                                       ----
            4 years                                        %    (60%)
                                                       ----
            5 years                                        %    (80%)
                                                       ----
            6 years                                     100%    (100%)
</TABLE>

           NOTE: CANNOT BE LESS THAN AMOUNTS INDICATED IN PARENTHESIS.

                                      -2-
<PAGE>

C. DIRECT ROLLOVERS. If rollover contributions may be made by Participants or
employees under Article VII of the Adoption Agreement, then complete this Item
B. The following elections shall apply only to those persons eligible under
Article VII of the Adoption Agreement to make rollover contributions to the
Plan.

         1. The Plan will accept a direct rollover of an eligible rollover
distribution from:

     Yes      No

      X              A qualified Plan described in section 401(a) or 403(a) of
     ---     ---     the Code, excluding after-tax employee contributions.

              X      A qualified Plan described in section 401(a) or 403(a) of
     ---     ---     the Code, including after-tax employee contributions.

      X              An annuity contract described in section 403(b) of the
     ---     ---     Code, excluding after-tax employee contributions.

      X              An eligible Plan under section 457(b) of the Code which is
     ---     ---     maintained by a state, political subdivision of a state, or
                     any agency or instrumentality of a state or political
                     subdivision of a state.

         2. The Plan will accept a Participant contribution of an eligible
rollover distribution from:

     Yes      No

      X              A qualified Plan described in section 401(a) or 403(a) of
     ---     ---     the Code.

      X              An annuity contract described in section 403(b) of the
     ---     ---     Code.

      X              An eligible Plan under section 457(b) of the Code which is
     ---     ---     maintained by a state, political subdivision of a state, or
                     any agency or instrumentality of a state or political
                     subdivision of a state.

         3. The Plan (choose one)

                   will      X   will not
             ------        -----

accept a Participant rollover contribution of the portion of a distribution from
an individual retirement account or annuity described in section 408(a) or
408(b) of the Code that is eligible to be rolled over and would otherwise be
includible in gross income.

         4. This Section B, Direct Rollovers shall be effective:

         January 1, 2002  (Enter a date no earlier than January 1, 2002.)
         ----------------

                                      -3-
<PAGE>

D. TREATMENT OF ROLLOVERS IN APPLICATION OF INVOLUNTARY CASH-OUT PROVISIONS.

         1. The Employer (choose one):

               elects    X   does not elect
         -----         -----

to exclude rollover contributions in determining the value of the Participant's
nonforfeitable account balance for purposes of the Plan's involuntary cash-out
rules.

         2. If the Employer has elected to exclude rollover contributions, the
election shall apply with respect to distributions made after:

                   (Enter a date no earlier than December 31, 2001.)
         ----------

with respect to participants who separated from service after:

                   (Enter date. The date may be earlier than December 31, 2001.)
         ----------

E. CATCH-UP CONTRIBUTIONS.

         1. Section X(3) of the EGTRRA Amendment (choose one).

          X  shall apply to contributions after August 1, 2002 (enter December
         --- 31, 2001 or a later date).

            shall not apply.
         ---

         2. If Section X(3) of the EGTRRA Amendment will apply, will the
catch-up contribution be eligible for a matching contribution?

             Yes     No     Not Applicable
         ---     ---    ---

F. SUSPENSION PERIOD FOR HARDSHIP DISTRIBUTIONS (CHOOSE ONE).

            X  A Participant who receives a distribution of elective
          -----
          contributions in calendar year 2001 on account of hardship shall be
          prohibited from making elective contributions and employee
          contributions under this and all other Plans of the Employer for 6
          months after receipt of the distribution or until January 1, 2002, if
          later.

               A Participant who receives a distribution of elective
          -----
          contributions in calendar year 2001 on account of hardship shall be
          prohibited from making elective contributions and employee
          contributions under this and all other Plans of the Employer for the
          period specified in the provisions of the Plan relating to suspension
          of elective contributions that were in effect prior to this EGTRRA
          Amendment.

                                      -4-
<PAGE>
G. SECTION XI OF THE EGTRRA AMENDMENT - DISTRIBUTION UPON SEVERANCE FROM
EMPLOYMENT - SHALL APPLY FOR DISTRIBUTIONS AFTER:

          January 1, 2002 (enter a date no earlier than December 31, 2001), and
          ----------------
          (choose one of the following):

            X  regardless of when the severance from employment occurred.
          -----
               for severances from employment occurring after             (enter
          -----                                               ------------
          date).

         IN WITNESS WHEREOF, this Adoption Agreement is hereby approved.

                                               FOR THE EMPLOYER

Dated:            , 2002.                      ---------------------------------
      ------------                             (Signature and official capacity)

                                               DORSEY & WHITNEY LLP CONSENTS
                                               TO THE ADOPTION OF THIS
                                               AGREEMENT.

Dated:            , 2002.                      By
      ------------                               ------------------------------
                                               Its Partner

                                      -5-
<PAGE>
                                  ADDENDUM TO
                             ADOPTION AGREEMENT #01
                                  FOR USE WITH
                              DORSEY & WHITNEY LLP
                      DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)

                             BASIC PLAN DOCUMENT #1

                             TRANSITIONAL PROVISIONS

1. AGE 70-1/2 RULE. Notwithstanding anything in Section 7.1.9 of the Basic Plan
Document to the contrary, the required beginning date for a Participant who (i)
has not incurred a separation from service, (ii) is not a five percent (5%)
owner (as defined in Appendix B), and (iii) attained age seventy and one-half
(70-1/2) years before January 1 of the year in which the Adoption Agreement is
signed by the Principal Sponsor, shall be (check and complete all that apply):

         (a)      the April 1 following the calendar year in which the
            ----  Participant attained age seventy and one half (70-1/2) years,
                  and this rule shall apply to Participants who attained age
                  70-1/2 in the following years:

                  1996      1997      1998       1999        2000          2001
              ----      ----      ----        ----       ----          ----

         (b)  X   the April 1 following the calendar year in which the
            ----  Participant attained age seventy and one half (70-1/2) years,
                  unless the Participant elected to defer commencement of
                  benefit payments until the April 1 following the calendar year
                  in which the Participant's separation from service occurs, and
                  this rule shall apply to Participants who attained age 70-1/2
                  in the following years:

                X  1996   X  1997  X   1998    X   1999   X   2000       X  2001
              ----      ----      ----        ----       ----          ---

2. $5,000 CASHOUT. Effective for all distributions payable on or after January
1, 1998, the value of a Vested Total Account which is subject to Section
7.1.1(a) or Section 7.3.1(a) of the Basic Plan Document shall be increased from
Three Thousand Five Hundred Dollars ($3,500) to Five Thousand Dollars ($5,000).

3. 401(K)/401(M) TESTING HISTORY. Notwithstanding any election in the Adoption
Agreement to the contrary, the below chart establishes the testing methods for
the years indicated. Complete the chart by placing an "x" in the box which
indicates the testing method used for 401(k) and 401(m) testing for each Plan
Year in which the Plan was in existence.

<TABLE>
<CAPTION>
                               401(K) TESTING METHOD                           401(M) TESTING METHOD

  PLAN YEAR               CURRENT YEAR          PRIOR YEAR            CURRENT YEAR               PRIOR YEAR
BEGINNING IN                 METHOD                METHOD                METHOD                     METHOD
<S>                       <C>                   <C>                   <C>                        <C>
   1997                                            X                                                X

   1998                                            X                                                X

   1999                                            X                                                X

   2000                                            X                                                X

   2001                                            X                                                X
</TABLE>

<PAGE>
4. QUALIFIED TRANSPORTATION FRINGE (PARKING AND BUS PASSES). You need to
complete this Item 4 only if you maintained a qualified transportation fringe
benefit plan during any Plan Year commencing after December 31, 1997, and before
January 1, 2001. If you maintained a qualified transportation fringe benefit
plan during this period, then, notwithstanding anything to the contrary in the
basic plan document, please indicate whether Recognized Compensation and "ss.
415 compensation" (as defined in Appendix A to the basic plan document) for Plan
Years beginning in each of the years listed below included elective amounts that
are not includible in gross income by reason of section 132(f)(4) of the Code?

<TABLE>
<CAPTION>

For Plan Years                 Did Compensation Include Elective Amounts
Commencing In:                 Described in Section 132(f)(4) of the Code?
--------------                 -------------------------------------------
<S>                                <C>       <C>          <C>
1998                                   Yes        No        X  N/A
                                   ----      ----         ----
1999                                   Yes        No        X  N/A
                                   ----      ----         ----
2000                                   Yes        No        X  N/A
                                   ----      ----         ----
</TABLE>

IN WITNESS WHEREOF, this Adoption Agreement is hereby approved.

Dated:  _______________, 2002             FOR THE PRINCIPAL EMPLOYER

                                          By
                                            ------------------------------------

                                            Its
                                               ---------------------------------

<PAGE>
                              DORSEY & WHITNEY LLP

                       DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)

                             BASIC PLAN DOCUMENT #1

(C) Copyright 2000 Dorsey & Whitney LLP

<PAGE>
                              DORSEY & WHITNEY LLP
                      DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)

                             BASIC PLAN DOCUMENT #1

                                TABLE OF CONTENTS
                                                                     PAGE
<TABLE>
<CAPTION>

SECTION 1.              INTRODUCTION .......................................................................1
<S>                     <C>         <C>           <C>                <C>
                        1.1.        Definitions
                                    1.1.1.        Accounts
                                                  (a)                Total Account
                                                  (b)                Retirement Savings Account
                                                  (c)                Employer Matching Account
                                                  (d)                Employer Contributions Account
                                                  (e)                Safe Harbor Matching Account
                                                  (f)                Rollover Account
                                                  (g)                Nondeductible Voluntary Account
                                                  (h)                Deductible Voluntary Account
                                                  (i)                Transfer Account
                                    1.1.2.        Affiliate
                                    1.1.3.        Alternate Payee
                                    1.1.4.        Annual Valuation Date
                                    1.1.5.        Beneficiary
                                    1.1.6.        Board of Directors
                                    1.1.7.        Code
                                    1.1.8.        Committee
                                    1.1.9.        Disability
                                    1.1.10.       Distribution Date
                                    1.1.11.       Effective Date
                                    1.1.12.       Eligibility Service
                                    1.1.13.       Employee (Special Definitions)
                                    1.1.14.       Employer
                                    1.1.15.       Enrollment Date
                                    1.1.16.       ERISA
                                    1.1.17.       Event of Maturity
                                    1.1.18.       Fund
                                    1.1.19.       Hours of Service
</TABLE>

                                      -i-
<PAGE>
<TABLE>
<S>                    <C>          <C>                <C>
                                    1.1.20.            Integration Level
                                    1.1.21.            Investment Manager
                                    1.1.22.            Modification Date
                                    1.1.23.            Normal Retirement Age
                                    1.1.24.            One-Year Break in Service
                                    1.1.25.            Participant
                                    1.1.26.            Plan
                                    1.1.27.            Plan Statement
                                    1.1.28.            Plan Year
                                    1.1.29.            Prior Plan Statement
                                    1.1.30.            Prototype Documents
                                    1.1.31.            Prototype Sponsor
                                    1.1.32.            Recognized Compensation
                                    1.1.33.            Recognized Employment
                                    1.1.34.            Retirement Savings Election
                                    1.1.35.            Subfund
                                    1.1.36.            Trustee
                                    1.1.37.            Valuation Date
                                    1.1.38.            Vested
                                    1.1.39.            Vesting Service
                        1.2.        Compliance With Uniformed Services Employment and
                                    Reemployment Rights Act of 1994
                        1.3.        Rules Of Interpretation
                        1.4.        Establishment Of New Plan
                        1.5.        Amendment
                        1.6.        Automatic Exclusion From Prototype Plan
                        1.7.        Special Requirements
                                    1.7.1.             Discriminatory Benefits
                                    1.7.2.             Discriminatory Coverage
                                    1.7.3.             Control Defined
                        1.8.        Transitional Rules

SECTION 2.              ELIGIBILITY AND PARTICIPATION ......................................................21

                        2.1.        Initial Entry Into Plan
                        2.2.        Special Rule For Former Participants
                        2.3.        Enrollment
                        2.4.        Waiver Of Enrollment Procedures
                        2.5.        Retirement Savings Election
                        2.6.        Modifications Of Retirement Savings Election
                                    2.6.1.             Increase or Decrease
                                    2.6.2.             Termination of Retirement Savings Election
                                    2.6.3.             Termination Of Recognized Employment
</TABLE>

                                      -ii-
<PAGE>
<TABLE>
<S>                     <C>                                                                                <C>
SECTION 3.              CONTRIBUTIONS AND ALLOCATION THEREOF ...............................................23
                        3.1.         Employer Contributions -- General
                                     3.1.1.            Source Of Employer Contributions
                                     3.1.2.            Limitation
                                     3.1.3.            Form of Payment
                        3.2.         Retirement Savings Contributions
                                     3.2.1.            Amount
                                     3.2.2.            Allocation
                        3.3.         Required Matching Contributions
                                     3.3.1.            Amount
                                     3.3.2.            Matching Contributions Determined on an Annual
                                                       Basis
                                     3.3.3.            Allocation
                        3.4.         Discretionary Employer Contributions
                                     3.4.1.            General
                                     3.4.2.            Discretionary Matching Contributions
                                     3.4.3.            Discretionary Profit Sharing Contributions
                        3.5.         401(k)/401(m) Safe Harbor Employer Contributions
                        3.6.         Money Purchase Pension Contributions
                                     3.6.1.            Straight Percent of Pay Money Purchase Contribution
                                     3.6.2.            Integrated with Social Security Money Purchase
                                                       Contribution
                                     3.6.3.            Collectively Bargained Money Purchase Pension
                                                       Allocation
                        3.7.         Eligible Participants
                        3.8.         Adjustments
                                     3.8.1.            Make-Up Contributions For Omitted Participants
                                     3.8.2.            Mistaken Contributions
                        3.9.         Rollover Contributions
                                     3.9.1.            Eligible Contributions
                                     3.9.2.            Specific Review
                                     3.9.3.            Allocation
                        3.10.        Nondeductible Voluntary Contributions
                        3.11.        Deductible Voluntary Contributions
                        3.12.        Limitation On Allocations
                        3.13.        Effect Of Disallowance Of Deduction Or Mistake Of Fact

</TABLE>

                                      -iii-

<PAGE>
<TABLE>
<S>                     <C>                                                                                 <C>
SECTION 4.              INVESTMENT AND ADJUSTMENT OF ACCOUNTS ..............................................32

                        4.1.            Establishment Of Subfunds
                                        4.1.1.         Establishing Commingled Subfunds
                                        4.1.2.         Individual Subfunds
                                        4.1.3.         Operational Rules
                                        4.1.4.         Revising Subfunds
                                        4.1.5.         ERISA Section 404(c) Compliance
                        4.2.            Valuation And Adjustment Of Accounts
                                        4.2.1.         Valuation of Fund
                                        4.2.2.         Adjustment of Accounts
                                        4.2.3.         Rules
                        4.3.            Management And Investment Of Fund

SECTION 5.              VESTING ............................................................................36

                        5.1.            Employer Matching Account And Employer Profit Sharing
                                        Account
                                        5.1.1.         Vesting Schedule
                                        5.1.2.         Full Vesting
                                        5.1.3.         Special Rule For Partial Distributions
                                        5.1.4.         Effect Of Break On Vesting
                                        5.1.5.         Pre-Effective Date Vesting
                        5.2.            Optional Vesting Schedule
                                        5.2.1.         Election
                                        5.2.2.         Qualifying Participant
                                        5.2.3.         Procedure For Election
                                        5.2.4.         Conclusive Election
                        5.3.            Other Accounts

SECTION 6.              MATURITY ...........................................................................39

                        6.1.            Events Of Maturity
                        6.2.            Forfeitures
                                        6.2.1.         Forfeiture of Nonvested Accounts
                                        6.2.2.         Restoration Upon Rehire After Forfeiture
                                        6.2.3.         Use of Forfeitures
                                        6.2.4.         Source of Restoration

</TABLE>

                                      -iv-

<PAGE>
<TABLE>
<S>                     <C>                                                                                 <C>

SECTION 7.              DISTRIBUTIONS AND LOANS ............................................................42
                        7.1.        Distributions to Participants Upon Event of Maturity
                                    7.1.1.             Application for Distribution Required
                                    7.1.2.             Spousal Consent
                                    7.1.3.             Form Of Distribution
                                    7.1.4.             Substantially Equal
                                    7.1.5.             Life Expectancy
                                    7.1.6.             Presumptive Forms
                                    7.1.7.             Exempt Profit Sharing Plan
                                    7.1.8.             Time Of Distribution
                                    7.1.9.             Required Beginning Date
                                    7.1.10.            Effect Of Reemployment
                                    7.1.11.            Death Prior To Distribution
                        7.2.        In-Service Distributions and Hardship Distributions
                                    7.2.1.             Withdrawals From Nondeductible Voluntary Account
                                    7.2.2.             In-Service Distributions
                                    7.2.3.             Age 59-1/2 In-Service Distributions
                                    7.2.4.             Hardship Distributions
                        7.3.        Distributions to Beneficiaries
                                    7.3.1.             Application for Distribution Required
                                    7.3.2.             Form of Distribution
                                    7.3.3.             Presumptive Form
                                    7.3.4.             Time of Distribution
                                    7.3.5.             Required Beginning Date
                        7.4.        Designation Of Beneficiaries
                                    7.4.1.             Right To Designate
                                    7.4.2.             Spousal Consent
                                    7.4.3.             Written Explanation Requirement For Qualified
                                                       Preretirement Survivor Annuity
                                    7.4.4.             Trust as Beneficiary
                                    7.4.5.             Failure Of Designation
                                    7.4.6.             Disclaimers by Beneficiaries
                                    7.4.7.             Definitions
                                    7.4.8.             Special Rules
                        7.5.        General Distribution Rules
                                    7.5.1.             Notices
                                    7.5.2.             Direct Rollover
                                    7.5.3.             Lost Distributees
                                    7.5.4.             Compliance with Section 401(a)(9) of the Code
                                    7.5.5.             Distribution In Cash
                                    7.5.6.             Facility Of Payment
                                    7.5.7.             TEFRA ss. 242(b) Transitional Rules
</TABLE>

                                      -v-
<PAGE>
<TABLE>

<S>                      <C>         <C>               <C>                                                  <C>
                         7.6.        Loans
                                     7.6.1.            Availability
                                     7.6.2.            Spousal Consent
                                     7.6.3.            Administration
                                     7.6.4.            Loan Terms
                                     7.6.5.            Collateral
                                     7.6.6.            Loan Rules
                                     7.6.7.            Tax Reporting
                                     7.6.8.            Truth-in-Lending
                                     7.6.9.            Effect of Participant Bankruptcy
                                     7.6.10.           ERISA Compliance -- Loans Available to Parties in
                                                       Interest

SECTION 8.               SPENDTHRIFT PROVISIONS ............................................................72

SECTION 9.               AMENDMENT AND TERMINATION ........................................................ 73

                         9.1.        Amendment
                                     9.1.1.            Amendment By Employer
                                     9.1.2.            Amendment By Prototype Sponsor
                                     9.1.3.            Limitation On Amendments
                                     9.1.4.            Resignation Of Prototype Sponsor
                         9.2.        Discontinuance Of Contributions And Termination Of Plan
                         9.3.        Merger or Spinoff of Plans
                                     9.3.1.            In General
                                     9.3.2.            Limitations
                                     9.3.3.            Beneficiary Designations
                         9.4.        Adoption By Other Control Group Employers
                                     9.4.1.            Adoption With Consent
                                     9.4.2.            Procedure For Adoption
                                     9.4.3.            Effect Of Adoption

SECTION 10.              CONCERNING THE TRUSTEE ............................................................78

                         10.1.       Dealings With Trustee
                                     10.1.1.           No Duty To Inquire
                                     10.1.2.           Assumed Authority
                         10.2.       Compensation Of Trustee
                         10.3.       Resignation And Removal Of Trustee
                                     10.3.1.           Resignation, Removal And Appointment
                                     10.3.2.           Automatic Removal
                                     10.3.3.           Surviving Trustees
                                     10.3.4.           Successor Organizations
</TABLE>

                                      -vi-
<PAGE>

<TABLE>

<S>                      <C>         <C>             <C>                                                    <C>
                                     10.3.5.          Co-Trustee Responsibility
                                     10.3.6.          Allocation of Responsibility
                                     10.3.7.          Majority Decisions
                         10.4.       Accountings By Trustee
                                     10.4.1.         Periodic Reports
                                     10.4.2.         Special Reports
                         10.5.       Trustee's Power To Protect Itself On Account Of Taxes
                         10.6.       Other Trust Powers
                         10.7.       Investment Managers
                                     10.7.1.          Appointment And Qualifications
                                     10.7.2.          Removal
                                     10.7.3.          Relation To Other Fiduciaries
                         10.8.       Fiduciary Principles
                         10.9.       Prohibited Transactions
                         10.10.      Indemnity
                         10.11.      Investment In Insurance
                                     10.11.1.         Limitation On Payment Of Premiums
                                     10.11.2.         Miscellaneous Rules For Purchase Of Contract
                                     10.11.3.         Payment Of Expenses
                                     10.11.4.         Authority For Contract
                                     10.11.5.         Payment Of Contract Upon Death
                                     10.11.6.         Payment Of Contract -- Not Upon Death
                                     10.11.7.         Value Of Contract
                                     10.11.8.         Interpretation
                         10.12.      Employer Directed Investments
                         10.13.      No Investment in Employer Real Property
                         10.14.      Investment in Employer Securities

SECTION 11.              DETERMINATIONS -- RULES AND REGULATIONS ...........................................90

                         11.1.        Determinations
                         11.2.        Rules And Regulations
                         11.3.        Method Of Executing Instruments
                                      11.3.1.         Employer Or Committee
                                      11.3.2.         Trustee
                         11.4.        Claims Procedure
                                      11.4.1.         Original Claim
                                      11.4.2.         Claims Review Procedure
                                      11.4.3.         General Rules
                                      11.4.4.         Deadline to File Claim
                                      11.4.5.         Exhaustion of Administrative Remedies
</TABLE>

                                     -vii-

<PAGE>
<TABLE>

<S>                      <C>          <C>             <C>                                                   <C>
                                      11.4.6.         Deadline to File Legal Action
                                      11.4.7.         Knowledge of Fact by Participant Imputed to
                                                      Beneficiary
                         11.5.        Information Furnished By Participants

SECTION 12.              OTHER ADMINISTRATIVE MATTERS ......................................................94

                         12.1.        Employer
                                      12.1.1.          Officers
                                      12.1.2.          Delegation
                                      12.1.3.          Board Of Directors
                         12.2.        Committee
                                      12.2.1.          Appointment and Removal
                                      12.2.2.          Automatic Removal
                                      12.2.3.          Authority
                                      12.2.4.          Majority Decisions
                         12.3.        Limitation On Authority
                                      12.3.1.          Fiduciaries Generally
                                      12.3.2.          Trustee
                         12.4.        Conflict Of Interest
                         12.5.        Dual Capacity
                         12.6.        Administrator
                         12.7.        Named Fiduciaries
                         12.8.        Service Of Process
                         12.9.        Residual Authority
                         12.10.       Administrative Expenses
                         12.11.       Annual Certification

SECTION 13.              IN GENERAL ........................................................................98

                         13.1.        Disclaimers
                                      13.1.1.          Effect On Employment
                                      13.1.2.          Sole Source Of Benefits
                                      13.1.3.          Co-Fiduciary Matters
                         13.2.        Reversion Of Fund Prohibited
                         13.3.        Execution In Counterparts
                         13.4.        Continuity
                         13.5.        Contingent Top Heavy Plan Rules

APPENDIX A -- SECTION 415 LIMITATIONS ON ALLOCATIONS ..................................................... A-1

APPENDIX B -- CONTINGENT TOP HEAVY PLAN RULES .............................................................B-1
</TABLE>

                                     -viii-

<PAGE>

<TABLE>

<S>                                                                                                      <C>
APPENDIX C -- QUALIFIED DOMESTIC RELATIONS ORDERS .......................................................C-1

APPENDIX D -- 401(k),401(m), and 402(g) COMPLIANCE ......................................................D-1

APPENDIX E -- TEFRA ss. 242(b) TRANSITIONAL RULES .......................................................E-1

</TABLE>

                                      -ix-

<PAGE>

                              DORSEY & WHITNEY LLP
                      DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)

                             BASIC PLAN DOCUMENT #1

                                    SECTION 1

                                  INTRODUCTION

By execution of an Adoption Agreement that relates to this Basic Plan Document,
the Employer and the Trustee agree that the Adoption Agreement and this Basic
Plan Document are adopted as the formal written instrument under which the
Employer will maintain a defined contribution plan for the benefit of its
eligible employees. Any apparent conflict between the Adoption Agreement and
this Basic Plan Document shall be resolved by reference to this Basic Plan
Document.

1.1. DEFINITIONS. When the following terms are used herein with initial capital
letters, they shall have the following meanings:

         1.1.1. ACCOUNTS -- the following Accounts will be maintained under this
Plan for Participants:

         (a)      TOTAL ACCOUNT -- a Participant's entire interest in the Fund,
                  including the Participant's Retirement Savings Account, the
                  Participant's Employer Matching Account, the Participant's
                  Safe Harbor Matching Account, the Participant's Employer
                  Profit Sharing Account, the Participant's Rollover Account,
                  the Participant's Nondeductible Voluntary Account, the
                  Participant's Deductible Voluntary Account, and the
                  Participant's Transfer Account, if any.

         (b)      RETIREMENT SAVINGS ACCOUNT -- the Account maintained for each
                  Participant to which are credited the Employer contributions
                  made in consideration of such Participant's earnings
                  reductions pursuant to Section 3.2 or Section 2.3 of Appendix
                  D (or comparable provisions of the Prior Plan Statement, if
                  any) together with any increase or decrease thereon.

         (c)      EMPLOYER MATCHING ACCOUNT -- the Account maintained for each
                  Participant to which is credited the Participant's allocable
                  share of the Employer contributions made pursuant to Section
                  3.3, Section 3.4.2 or Section 3.3 of Appendix D (or comparable
                  provisions of the Prior Plan Statement, if any), together with
                  any increase or decrease thereon.

<PAGE>

         (d)      EMPLOYER CONTRIBUTIONS ACCOUNT -- the Account maintained for
                  each Participant to which is credited the Participant's
                  allocable share of the Employer contributions made pursuant to
                  Section 3.4.3 or Section 3.6 (or comparable provisions of the
                  Prior Plan Statement, if any), together with any increase or
                  decrease thereon.

         (e)      SAFE HARBOR MATCHING ACCOUNT -- the Account maintained for
                  each Participant to which is credited the Participant's
                  allocable share of the Employer's safe harbor matching
                  contributions made pursuant to Section 3.5 (or any comparable
                  provisions of the Prior Plan Statement, if any), together with
                  any increase or decrease thereon.

         (f)      ROLLOVER ACCOUNT -- the Account maintained for each
                  Participant to which are credited the Participant's rollover
                  contributions made pursuant to Section 3.9 (or comparable
                  provisions of the Prior Plan Statement, if any), together with
                  any increase or decrease thereon.

         (g)      NONDEDUCTIBLE VOLUNTARY ACCOUNT -- the Account maintained for
                  each Participant to which are credited the Participant's
                  nondeductible voluntary contributions made pursuant to a Prior
                  Plan Statement, if any, together with any increase or decrease
                  thereon. (Further nondeductible voluntary contributions are
                  not allowed under this Plan Statement.)

         (h)      DEDUCTIBLE VOLUNTARY ACCOUNT -- the Account maintained for
                  each Participant to which are credited the Participant's
                  deductible voluntary contributions made pursuant to a Prior
                  Plan Statement, if any, together with any increase or decrease
                  thereon. (Further deductible voluntary contributions are not
                  allowed under this Plan Statement.)

         (i)      TRANSFER ACCOUNT -- the Account maintained for each
                  Participant to which is credited the Participant's interest,
                  if any, transferred from another qualified plan by the trustee
                  of such other plan pursuant to an agreement made under Section
                  9.3 and not credited to any other Account pursuant to such
                  agreement (or another provision of this Plan Statement),
                  together with any increase or decrease thereon.

         1.1.2. AFFILIATE -- a business entity which is not an Employer but
which is part of a "controlled group" with the Employer or under "common
control" with the Employer or which is a member of an "affiliated service group"
that includes the Employer, as those terms are defined in section 414(b), (c)
and (m) of the Code. A business entity which is a predecessor to the Employer
shall be treated as an Affiliate if the Employer maintains a plan of such
predecessor business entity or if, and to the extent that, such treatment is
otherwise required by regulations prescribed by the Secretary of the Treasury
under section 414(a) of the Code. A business entity shall also be treated

                                      -2-

<PAGE>

as an Affiliate if, and to the extent that, such treatment is required by
regulations prescribed by said Secretary under section 414(o) of the Code. In
addition to such required treatment, the Employer may, in its discretion,
designate as an Affiliate any business entity which is not such a "controlled
group," "common control," "affiliated service group" or "predecessor" business
entity but which is otherwise affiliated with the Employer, subject to such
nondiscriminatory limitations as the Employer may impose.

         1.1.3. ALTERNATE PAYEE -- any spouse, former spouse, child or other
dependent of a Participant who is recognized by a qualified domestic relations
order as having a right to receive all or a portion of the Account of a
Participant under the Plan.

         1.1.4. ANNUAL VALUATION DATE -- the last day of the Plan Year, as
indicated in the Adoption Agreement, or, if such date is not a Valuation Date,
then the Annual Valuation Date shall instead be the nearest preceding Valuation
Date. If the Adoption Agreement does not specify the last day of the Plan Year,
the Annual Valuation Date shall be the last day of the Employer's fiscal year.

         1.1.5. BENEFICIARY -- a person designated by a Participant (or
automatically by operation of this Plan Statement) to receive all or a part of
the Participant's Vested Total Account in the event of the Participant's death
prior to full distribution thereof. A person so designated shall not be
considered a Beneficiary until the death of the Participant.

         1.1.6. BOARD OF DIRECTORS -- the Board of Directors if the Employer is
a corporation, any general partner if the Employer is a partnership, the
governing or managing body if the employer is an LLC or other business entity,
or the proprietor if the Employer is a sole proprietor. If the Employer is a
corporation, the Board of Directors shall also mean and refer to any properly
authorized Committee of the directors. If there is more than one Employer under
this Plan, the Board of Directors shall be the Board of Directors of the
Employer which is the Principal Employer of this Plan (as specified in Section
9.4).

         1.1.7. CODE -- the Internal Revenue Code of 1986, including applicable
regulations for the specified section of the Code. Any references in the Plan
Statement to a section of the Code, including applicable regulations, shall be
considered also to mean and refer to any subsequent amendment or replacement of
that section or regulation.

         1.1.8. COMMITTEE -- the person or committee appointed to make
administrative decisions and rules, to communicate on behalf of the Employer and
to take other actions specified in this Plan Statement and which is selected
pursuant to Section 12.2.

         1.1.9. DISABILITY -- a medically determinable physical or mental
impairment which is of such a nature that it (i) renders the individual
incapable of performing any substantial gainful employment, (ii) can be expected
to be of long-continued and indefinite duration or result in death, and (iii) is
evidenced by a determination to this effect by a doctor of medicine approved by
the Committee. The Committee shall determine the date on which the Disability
shall have occurred if

                                      -3-

<PAGE>

such determination is necessary. In lieu of such a certification, the Committee
may accept, as proof of Disability, the official written determination that the
individual will be eligible for disability benefits under the federal Social
Security Act as now enacted or hereinafter amended (when any waiting period
expires). Notwithstanding the foregoing, no Participant will be considered to
have a Disability unless such doctor's determination or official Social Security
determination is received by the Committee within twelve (12) months after the
Participant's last day of active work with the Employer or an Affiliate.

         1.1.10. DISTRIBUTION DATE -- the Annual Valuation Date and each other
date, if any, specified in the Adoption Agreement.

         1.1.11. EFFECTIVE DATE -- the date set forth in the Adoption Agreement
as of which this Plan Statement is effective; provided, however, if the Adoption
Agreement amends and existing plan, then certain provisions (as specified in
Section 1.8 and other Sections in this Plan Statement) shall be effective as of
such other dates specifically provided elsewhere in this Plan Statement or any
addendum attached to the Adoption Agreement.

         1.1.12. ELIGIBILITY SERVICE -- a measure of an employee's service with
the Employer and all Affiliates (stated as a number of years) which is equal to
the number of computation periods for which the employee is credited with one
thousand (1,000) or more Hours of Service; subject, however, to such of the
following rules as are applicable under the Adoption Agreement:

         (a)      COMPUTATION PERIODS. The computation periods for determining
                  the employee's Eligibility Service (and One-Year Breaks in
                  Service as applied to the Participant's Eligibility Service)
                  shall be (i) unless (ii) is indicated in the Adoption
                  Agreement:

                  (i)      the twelve (12) consecutive month period beginning
                           with the date the employee first performs an Hour of
                           Service plus all Plan Years beginning after the date
                           the employee first performs an Hour of Service
                           (irrespective of any termination of employment and
                           subsequent reemployment), or

                  (ii)     the twelve (12) consecutive month period beginning
                           with the date the employee first performs an Hour of
                           Service plus all twelve (12) consecutive month
                           periods commencing on the annual anniversaries of
                           such date (irrespective of any termination of
                           employment and subsequent reemployment).

                  An employee who is credited with 1,000 Hours of Service in
                  both the initial eligibility period described in (i) above and
                  the first Plan Year commencing prior to the end of such
                  initial eligibility period shall be credited with two years of
                  Eligibility Service.

                                      -4-

<PAGE>

         (b)      COMPLETION. A year of Eligibility Service shall be deemed
                  completed only as of the last day of the computation period
                  (irrespective of the date in such period that the employee
                  completed one thousand Hours of Service). (Fractional years of
                  Eligibility Service shall not be credited.)

         (c)      PRE-EFFECTIVE DATE SERVICE. Eligibility Service shall be
                  credited for Hours of Service earned and computation periods
                  completed before the Effective Date as if the rules of this
                  Plan Statement were then in effect.

         (d)      PRE-EFFECTIVE DATE BREAKS IN SERVICE. Eligibility Service
                  canceled before the Effective Date by operation of the Plan's
                  break in service rules as they existed before the Effective
                  Date shall continue to be canceled on and after the Effective
                  Date.

         (e)      POST EFFECTIVE DATE BREAKS IN SERVICE. Subject to Section
                  1.1.12(d), if the employee has any break in service occurring
                  before or after the Effective Date, the Participant's service
                  both before and after such break in service shall be taken
                  into account in computing the Participant's Eligibility
                  Service for the purpose of determining the Participant's
                  entitlement to become a Participant in this Plan.

         (f)      PREDECESSOR EMPLOYER. If the Employer maintains a plan
                  previously maintained by a business entity that is merged with
                  or becomes an Affiliate of the Employer that adopts this Plan,
                  the Eligibility Service that would have been earned by persons
                  employed by such predecessor employer had the rules of this
                  Plan been in effect, shall be counted as Eligibility Service
                  under this Plan. Eligibility Service with any other
                  predecessor employer shall be recognized as permitted in the
                  Adoption Agreement.

         1.1.13. EMPLOYEE (SPECIAL DEFINITIONS) -- each individual who is, with
respect to the Employer, or an Affiliate, or both, a Common Law Employee
(including a Shareholder-Employee) or a Self-Employed Person (including an
Owner-Employee) or a Leased Employee, which shall be further defined as follows:

         (a)      COMMON LAW EMPLOYEE -- an individual who performs services as
                  an employee of the Employer or an Affiliate (including,
                  without limiting the generality of the foregoing, a
                  Shareholder-Employee) but who is not a Self-Employed Person
                  with respect to the Employer.

         (b)      SHAREHOLDER-EMPLOYEE -- an individual who owns, or is deemed
                  with attribution to own within the meaning of section
                  318(a)(1) of the Code, more than five percent (5%) of the
                  outstanding stock of the Employer on any one day of the
                  taxable year of the Employer with respect to which the Plan is

                                      -5-
<PAGE>
                  established; provided, however, that during any taxable year
                  that the Employer is not an electing small business
                  corporation (S corporation) there shall be no
                  Shareholder-Employees. All Shareholder-Employees are Common
                  Law Employees.

         (c)      SELF-EMPLOYED PERSON -- an individual who owns either a
                  capital interest or a profits interest in the Employer with
                  respect to which the Plan is maintained at a time when such
                  Employer is either a partnership or a proprietorship or an
                  individual who has earned income from such Employer (or would
                  have had earned income if the Employer had net profits). A
                  proprietor shall be deemed to be an employee of a
                  proprietorship which is the Employer (and the Participant's
                  service with the Employer shall be deemed to be employment
                  with the Employer) and each partner shall be deemed to be an
                  employee of a partnership which is the Employer (and the
                  Participant's service with the Employer shall be deemed to be
                  employment with the Employer).

         (d)      OWNER-EMPLOYEE -- an individual who is a Self-Employed Person
                  and who is either the proprietor of the Employer (when it is a
                  proprietorship) or a partner owning more than ten percent
                  (10%) either of the capital interests or profits interest of
                  the Employer (when it is a partnership). All Owner-Employees
                  are Self-Employed Persons.

         (e)      LEASED EMPLOYEES -- an individual (other than an employee of
                  the Employer or an Affiliate) who performs services for the
                  Employer or an Affiliate if (i) services are performed under
                  an agreement between the Employer or an Affiliate and any
                  other individual or company (the "leasing organization"), (ii)
                  the individual performs services for the Employer or an
                  Affiliate on a substantially full-time basis for a period of
                  at least twelve (12) months, and (iii) the individual's
                  services are performed under the primary direction or control
                  of the Employer or an Affiliate. Such an individual shall not
                  be considered a Leased Employee (with respect to the Employer
                  or an Affiliate) if such individual is covered by a money
                  purchase pension plan which provides for: (i) a nonintegrated
                  Employer contribution rate of at least ten percent (10%) of
                  "section 415 compensation" as defined in Appendix A to this
                  Plan Statement; and (ii) immediate participation (except for
                  those individuals whose compensation from the leasing
                  organization in each plan year during the four-year period
                  ending with the plan year is less than one thousand dollars);
                  and (iii) full and immediate vesting; provided, however, that
                  such an individual will be considered a Leased Employee (with
                  respect to the Employer or an Affiliate) if Leased Employees
                  constitute more than twenty percent (20%) of the recipient's
                  non-highly compensated work force as determined in accordance
                  with section 414(n)(5)(C)(ii) of the Code. An individual shall
                  also be treated as a Leased Employee of the Employer or an

                                      -6-
<PAGE>

                  Affiliate if, and to the extent that, such treatment is
                  required by regulations prescribed by the Secretary of the
                  Treasury under section 414(o) of the Code. Contributions or
                  benefits provided by the leasing organization to a Leased
                  Employee which are attributable to services performed for the
                  recipient Employer shall be treated as provided by the
                  recipient Employer.

         (f)      HIGHLY COMPENSATED EMPLOYEE -- any employee who (a) is a five
                  percent (5%) owner (as defined in Appendix B) at any time
                  during the current Plan Year or the preceding Plan Year; or
                  (b) receives compensation from the Employer during the
                  preceding Plan Year in excess of Eighty Thousand Dollars
                  ($80,000) (as adjusted under the Code for cost-of-living
                  increases). If the Adoption Agreement so provides, the
                  Committee shall limit the number of employees who are
                  classified as Highly Compensated Employees because such
                  employees received compensation from the Employer and all
                  Affiliates in excess of Eighty Thousand Dollars ($80,000) in
                  the preceding Plan Year to the top twenty percent (20%) of
                  employees ranked on the basis of compensation in the preceding
                  Plan Year, excluding those employees described in section
                  414(q)(5) of the Code. For this purpose, "compensation" means
                  compensation within the meaning of section 415(c)(3) of the
                  Code. Compensation for any employee who performed services for
                  only part of a year is not annualized for this purpose.

         1.1.14. EMPLOYER -- the business entity which establishes a Plan by
executing the Adoption Agreement and any business entity that adopts this Plan
pursuant to Section 9.4 and any successor thereof that adopts this Plan. If any
such business entity adopts this Plan, the business entity that executed the
Adoption Agreement (the "Principal Employer") retains the sole authority to
amend the Adoption Agreement, terminate the Plan, act as Plan Administrator and
take other actions as are described in Section 9.4. (A sole proprietor shall be
treated as the Participant's own Employer. A partnership shall be treated as the
Employer of each partner.)

         1.1.15. ENROLLMENT DATE -- the dates (as indicated in the Adoption
Agreement) which shall be either:

         (a)      the first day of the Plan Year, or

         (b)      the first day of the Plan Year and the first day of the
                  seventh calendar month of the Plan Year, or

         (c)      the first day of the Plan Year and the first day of the
                  fourth, seventh and tenth calendar months of the Plan Year, or

         (d)      the first day of the Plan Year and the first day of the second
                  through the twelfth calendar months of the Plan Year, or

                                      -7-
<PAGE>

         (e)      any date that both the New York Stock Exchange and the Trustee
                  are open and conducting business.

The Enrollment Date shall also include (i) the date upon which an individual who
had previously met the age and service requirements of Section 2.1 but who was
not then in Recognized Employment is transferred to Recognized Employment, (ii)
the date upon which an individual who had previously been a Participant is
reemployed in Recognized Employment, and (iii) such other dates as the Committee
may by uniform, nondiscriminatory rules establish from time to time for the
commencement of retirement savings under Section 2.5.

         1.1.16. ERISA -- the Employee Retirement Income Security Act of 1974,
including applicable regulations for the specified section of ERISA. Any
references in the Plan Statement to a section of ERISA including applicable
regulations shall be considered also to mean and refer to any subsequent
amendment or replacement of that section or regulation.

         1.1.17. EVENT OF MATURITY -- any of the occurrences described in
Section 6 by reason of which a Participant or Beneficiary may become entitled to
a distribution from the Plan.

         1.1.18. FUND -- the assets of the Plan held by the Trustee from time to
time, including all contributions and the investments and reinvestments,
earnings, profits and losses thereon, whether invested under the general
investment authority of the Trustee or under the terms applicable to any
investment Subfund established pursuant to Section 4.1.

           1.1.19. HOURS OF SERVICE -- a measure of an employee's service with
the Employer and all Affiliates, determined for a given computation period and
equal to the number of hours credited to the employee according to the following
rules:

         (a)      PAID DUTY. An Hour of Service shall be credited for each hour
                  for which the employee is paid, or entitled to payment, for
                  the performance of duties for the Employer or an Affiliate.
                  These hours shall be credited to the employee for the
                  computation period or periods in which the duties are
                  performed.

         (b)      PAID NONDUTY. An Hour of Service shall be credited for each
                  hour for which the employee is paid, or entitled to payment,
                  by the Employer or an Affiliate 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; provided,
                  however, that:

                  (i)      no more than five hundred one (501) Hours of Service
                           shall be credited on account of a single continuous
                           period during which the employee performs no duties
                           (whether or not such period occurs in a single
                           computation period),

                                      -8-
<PAGE>

                  (ii)     no Hours of Service shall be credited on account of
                           payments made under a plan maintained solely for the
                           purpose of complying with applicable worker's
                           compensation, unemployment compensation or disability
                           insurance laws,

                  (iii)    no Hours of Service shall be credited on account of
                           payments which solely reimburse the employee for
                           medical or medically related expenses incurred by the
                           employee, and

                  (iv)     payments shall be deemed made by or due from the
                           Employer or an Affiliate whether made directly or
                           indirectly from a trust fund or an insurer to which
                           the Employer or an Affiliate contributes or pays
                           premiums.

                  These hours shall be credited to the employee for the
                  computation period for which payment is made or, if the
                  payment is not computed by reference to units of time, the
                  hours shall be credited to the first computation period in
                  which the event, for which any part of the payment is made,
                  occurred.

         (c)      BACK PAY. An Hour of Service shall be credited for each hour
                  for which back pay, irrespective of mitigation of damages, has
                  been either awarded or agreed to by the Employer or an
                  Affiliate. The same Hours of Service credited under paragraph
                  (a) or (b) shall not be credited under this paragraph (c). The
                  crediting of Hours of Service under this paragraph (c) for
                  periods and payments described in paragraph (b) shall be
                  subject to all the limitations of that paragraph. These hours
                  shall be credited to the employee for the computation period
                  or periods to which the award or agreement pertains rather
                  than the computation period in which the award, agreement or
                  payment is made.

         (d)      UNPAID ABSENCES.

                  (i)      LEAVES OF ABSENCE. If (and to the extent that) the
                           Committee so provides in rules of nondiscriminatory
                           application which are in writing and approved by the
                           Committee before the date upon which they are
                           effective, an assumed eight (8) hour day and forty
                           (40) hour week shall be credited during each unpaid
                           leave of absence authorized by the Employer or an
                           Affiliate for Plan purposes under such rules;
                           provided, however, that if the employee does not
                           return to employment for any reason other than death,
                           Disability or attainment of Normal Retirement Age at
                           the expiration of the leave of absence, such Hours of
                           Service shall not be credited.

                                      -9-
<PAGE>

                  (ii)     PARENTING LEAVES. To the extent not otherwise
                           credited and solely for the purpose of determining
                           whether a One-Year Break in Service has occurred,
                           Hours of Service shall be credited to an employee for
                           any period of absence from work beginning after
                           December 31, 1984, due to pregnancy of the employee,
                           the birth of a child of the employee, the placement
                           of a child with the employee in connection with the
                           adoption of such child by the employee, or for the
                           purpose of caring for such child for a period
                           beginning immediately following such birth or
                           placement. The employee shall be credited with the
                           number of Hours of Service which otherwise would
                           normally have been credited to such employee but for
                           such absence. If it is impossible to determine the
                           number of Hours of Service which would otherwise
                           normally have been so credited, the employee shall be
                           credited with eight (8) Hours of Service for each day
                           of such absence. In no event, however, shall the
                           number of Hours of Service credited for any such
                           absence exceed five hundred one (501) Hours of
                           Service. Such Hours of Service shall be credited to
                           the computation period in which such absence from
                           work begins if crediting all or any portion of such
                           Hours is necessary to prevent the employee from
                           incurring a One-Year Break in Service in such
                           computation period. If the crediting of such Hours of
                           Service is not necessary to prevent the occurrence of
                           a One-Year Break in Service in that computation
                           period, such Hours of Service shall be credited in
                           the immediately following computation period (even
                           though no part of such absence may have occurred in
                           such subsequent computation period). These Hours of
                           Service shall not be credited until the employee
                           furnishes timely information which may reasonably be
                           required by the Committee to establish that the
                           absence from work is for a reason for which these
                           Hours of Service may be credited.

         (e)      SPECIAL RULES. For periods prior to the Plan Year beginning in
                  1976, Hours of Service may be determined using whatever
                  records are reasonably accessible and by making whatever
                  calculations are necessary to determine the approximate number
                  of Hours of Service completed during such prior period. To the
                  extent not inconsistent with other provisions hereof,
                  Department of Labor regulations 29 C.F.R. ss. 2530.200b-2(b)
                  and (c) are hereby incorporated by reference herein. To the
                  extent required under section 414 of the Code, services of
                  leased owners, leased managers, shared employees, shared
                  leased employees and other similar classifications (excluding
                  Leased Employees) by the Employer or an Affiliate shall be
                  taken into account as if such services were performed as a
                  common law employee of the Employer for the purposes of
                  determining Eligibility Service, Vesting Service and One-Year
                  Breaks in Service as applied to Vesting Service.

                                      -10-
<PAGE>

         (f)      EQUIVALENCY FOR EXEMPT EMPLOYEES. Notwithstanding anything to
                  the contrary in the foregoing, the Hours of Service for any
                  employee for whom the Employer or an Affiliate is not
                  otherwise required by state or federal "wage and hour" or
                  other law to count hours worked shall be credited on the basis
                  selected in the Adoption Agreement.

         1.1.20. INTEGRATION LEVEL -- a dollar amount which is equal to the
maximum annual dollar amount of earnings in effect on the first day of the Plan
Year which may be considered to be wages for the purposes of computing Social
Security payroll taxes under section 3121(a)(1) of the Code, or if less, a
dollar amount specified in the Adoption Agreement.

         1.1.21. INVESTMENT MANAGER -- that person other than the Trustee
appointed pursuant to Section 10.7 to manage all or a portion of the Fund or any
Subfund.

         1.1.22. MODIFICATION DATE -- the dates (as indicated in the Adoption
Agreement), upon which a Participant may increase or decrease the Participant's
Retirement Savings Election, which shall be either:

         (a)      the first day of the Plan Year, or

         (b)      the first day of the Plan Year and the first day of the
                  seventh calendar month of the Plan Year, or

         (c)      the first day of the Plan Year and the first day of the
                  fourth, seventh and tenth calendar months of the Plan Year, or

         (d)      the first day of the Plan Year and the first day of the second
                  through the twelfth calendar months of the Plan Year, or

         (e)      any date that both the New York Stock Exchange and the Trustee
                  are open and conducting business.

         1.1.23. NORMAL RETIREMENT AGE -- the date the Participant attains age
sixty-five (65).

         1.1.24. ONE-YEAR BREAK IN SERVICE -- a Plan Year for which an employee
is not credited with more than five hundred (500) Hours of Service. (A One-Year
Break in Service shall be deemed to occur only on the last day of such Plan
Year.)

         1.1.25. PARTICIPANT -- an employee of the Employer who becomes a
Participant in this Plan in accordance with the provisions of Section 2 or any
comparable provisions of the Prior Plan Statement. An employee who has become a
Participant shall be considered to continue as a Participant in the Plan until
the date of the Participant's death or, if earlier, the date when the
Participant is no longer employed in Recognized Employment and upon which the
Participant no

                                      -11-

<PAGE>

longer has any Account under the Plan (that is, the Participant has both
received a distribution of all of the Participant's Vested Total Account, if
any, and the non-Vested portion of the Participant's Total Account, if any, has
been forfeited and disposed of as provided in Section 6.2). A Participant is
treated as benefitting under the Plan for any Plan Year during which the
Participant received or is deemed to receive an allocation in accordance with
section 1.410(b)-3(a) of the Income Tax Regulations.

         1.1.26. PLAN -- the tax-qualified defined contribution profit sharing
plan, 401(k) profit sharing plan, or money purchase pension plan of the Employer
(as specified in the Adoption Agreement) established for the benefit of
employees eligible to participate therein, as set forth in the Prior Plan
Statement, if any, and this Plan Statement. (As used herein, "Plan" refers to
the legal entity established by the Employer and not to the instruments or
documents pursuant to which the Plan is maintained. Those instruments and
documents are referred to herein as the "Prior Plan Statement" and the "Plan
Statement.") The Plan shall be referred to by the name indicated in the Adoption
Agreement.

         1.1.27. PLAN STATEMENT -- the Prototype Documents as completed and
adopted by the Employer and pursuant to which this Plan is maintained on and
after the Effective Date.

         1.1.28. PLAN YEAR -- the twelve (12) consecutive month period ending on
any Annual Valuation Date.

         1.1.29. PRIOR PLAN STATEMENT -- the written instrument or instruments
or the series of written instruments under which this Plan was established and
maintained from time to time prior to the Effective Date. (If this Plan was
first established by the Employer's adoption of this Plan Statement, there will
have been no Prior Plan Statement and all references thereto shall be
disregarded.)

         1.1.30. PROTOTYPE DOCUMENTS -- the unexecuted form of the document
entitled "Dorsey & Whitney Defined Contribution Prototype Plan (With Optional
401(k) Feature) Basic Plan Document #1," including all Appendices thereto, and
the unexecuted and uncompleted form of Adoption Agreement #01 or #02 and any
Addenda used in connection with it.

         1.1.31. PROTOTYPE SPONSOR -- Dorsey & Whitney LLP, a Minnesota limited
liability partnership including professional corporations with principal offices
in Minneapolis, Minnesota engaged in the practice of law (which has submitted
the Prototype Documents to the National Office of the Internal Revenue Service
for an opinion letter as to the acceptability of the form of the Prototype
Documents under the Code and has retained the right to amend as provided in
Section 9).

         1.1.32. RECOGNIZED COMPENSATION -- the basis for determining Recognized
Compensation shall be the definition specified in the Adoption Agreement, except
that for a Self-Employed Person covered under the Plan, the basis for
determining Recognized Compensation shall be "Earned Income" as defined in
Appendix A to this Plan Statement; provided that in either

                                      -12-
<PAGE>

event, Recognized Compensation shall not include any compensation excluded under
the Adoption Agreement and shall be subject to the following:

         (a)      INCLUDED ITEMS. In determining a Participant's Recognized
                  Compensation there shall be included elective contributions
                  made by the Employer on behalf of the Participant that are not
                  includible in gross income under sections 125, 132(f),
                  402(e)(3), 402(h), 403(b), 414(h)(2) and 457 of the Code
                  including elective contributions authorized by the Participant
                  under a Retirement Savings Election, a cafeteria plan or any
                  other qualified cash or deferred arrangement under section
                  401(k) of the Code.

         (b)      EXCLUDED ITEMS. In determining a Participant's Recognized
                  Compensation there shall be excluded all of the following: (i)
                  reimbursements or other expense allowances including foreign
                  service allowances, station allowances, foreign tax
                  equalization payments and other similar payments, (ii) welfare
                  and fringe benefits (both cash and noncash) including
                  third-party sick pay (i.e., short-term and long-term
                  disability insurance benefits), income imputed from insurance
                  coverages and premiums, employee discounts and other similar
                  amounts, payments for vacation or sick leave accrued but not
                  taken, final payments on account of termination of employment
                  (e.g., severance payments) and settlement for accrued but
                  unused vacation and sick leave, (iii) moving expenses, and
                  (iv) deferred compensation (both when deferred and when
                  received).

         (c)      PRE-PARTICIPATION COMPENSATION. Remuneration paid by the
                  Employer attributable to periods prior to the date the
                  employee became a Participant in the Plan shall not be taken
                  into account in determining the Participant's Recognized
                  Compensation, unless otherwise elected by the Employer in the
                  Adoption Agreement.

         (d)      NON-RECOGNIZED EMPLOYMENT. Remuneration paid by the Employer
                  for employment that is not Recognized Employment shall not be
                  taken into account in determining a Participant's Recognized
                  Compensation.

         (e)      ATTRIBUTION TO PERIODS. A Participant's Recognized
                  Compensation shall be considered attributable to the period in
                  which it is actually paid and not when earned or accrued;
                  provided, however, amounts earned but not paid in a Plan Year
                  because of the timing of pay periods and pay days may be
                  included in the Plan Year when earned if these amounts are
                  paid during the first few weeks of the next Plan Year, the
                  amounts are included on a uniform and consistent basis with
                  respect to all similarly situated Participants and no amount
                  is included in more than one Plan Year.

                                      -13-
<PAGE>

         (f)      EXCLUDED PERIODS. Amounts received after the Participant's
                  termination of employment shall not be taken into account in
                  determining a Participant's Recognized Compensation.

         (g)      MULTIPLE EMPLOYERS. If a Participant is employed by more than
                  one Employer in a Plan Year, a separate amount of Recognized
                  Compensation shall be determined for each Employer.

         (h)      ANNUAL MAXIMUM. A Participant's Recognized Compensation for a
                  Plan Year shall not exceed the annual compensation limit under
                  section 401(a)(17) of the Code which is One Hundred Fifty
                  Thousand Dollars ($150,000) (as adjusted under the Code for
                  cost-of-living increases).

         1.1.33. RECOGNIZED EMPLOYMENT -- all service with the Employer by
persons classified by the Employer as Common Law Employees, excluding, however,
service classified by the Employer as:

         (a)      employment in a unit of employees whose terms and conditions
                  of employment are subject to a collective bargaining agreement
                  between the Employer and employee representatives if there is
                  evidence that retirement benefits were the subject of good
                  faith bargaining between such employee representatives and
                  Employer, unless such collective bargaining agreement provides
                  for the inclusion of those employees in this Plan,

         (b)      employment by a nonresident alien who is not receiving any
                  earned income from the Employer which constitutes income from
                  sources within the United States unless such alien is formally
                  designated by the Committee as eligible for participation in
                  this Plan,

         (c)      employment in a division or facility of the Employer which is
                  not in existence on the Effective Date (that is, was acquired,
                  established, founded or produced by liquidation or similar
                  discontinuation of a separate subsidiary after the Effective
                  Date) unless and until the Committee shall declare such
                  employment to be Recognized Employment,

         (d)      employment of a United States citizen or a United States
                  resident alien outside the United States unless and until the
                  Committee shall declare such employment to be Recognized
                  Employment,

         (e)      services of a person not a Common Law Employee, a
                  Shareholder-Employee, Self-Employed Person or Owner-Employee
                  of the Employer including, without limiting the generality of
                  the foregoing, services of a Leased Employee, leased owner,
                  leased manager, shared employee, shared leased

                                      -14-
<PAGE>

                  employee, temporary worker, independent contractor, contract
                  worker, agency worker, freelance worker or other similar
                  classification,

         (f)      employment of a Highly Compensated Employee to the extent
                  agreed to in writing by the employee, and

         (g)      employment described as excluded in the Adoption Agreement.

For the purposes of (a), an organization will not be considered to consist of
employee representatives if more than one-half (1/2) of its members are
employees who are owners, officers or executives of the Employer. The Employer's
classification of a person at the time of inclusion or exclusion in Recognized
Employment shall be conclusive for the purpose of the foregoing rules. No
reclassification of a person's status with the Employer, for any reason, without
regard to whether it is initiated by a court, governmental agency or otherwise
and without regard to whether or not the Employer agrees to such
reclassification, shall result in the person being included in Recognized
Employment, either retroactively or prospectively. Notwithstanding anything to
the contrary in this provision, however, the Committee may declare that a
reclassified person will be included in Recognized Employment, either
retroactively or prospectively. Any uncertainty concerning a person's
classification shall be resolved by excluding the person from Recognized
Employment.

         1.1.34. RETIREMENT SAVINGS ELECTION -- the election made by a
Participant as provided in Section 2.

         1.1.35. SUBFUND -- a separate pool of assets of the Fund set aside for
investment purposes under Section 4.

         1.1.36. TRUSTEE -- the Trustee originally named in the Adoption
Agreement and its successor or successors in trust.

         1.1.37. VALUATION DATE -- the Annual Valuation Date and each other
date, if any, specified in the Adoption Agreement.

         1.1.38. VESTED -- nonforfeitable.

         1.1.39. VESTING SERVICE -- a measure of an employee's service with the
Employer and all Affiliates (stated as a number of years) which is equal to the
number of computation periods for which the employee is credited with one
thousand (1,000) or more Hours of Service; subject, however, to such of the
following rules as are applicable under the Adoption Agreement:

         (a)      COMPUTATION PERIODS. The computation periods for determining
                  the employee's Vesting Service (and One-Year Breaks in Service
                  as applied to the Participant's Vesting Service) shall be Plan
                  Years.

                                      -15-
<PAGE>

         (b)      COMPLETION. A year of Vesting Service shall be deemed
                  completed as of the date in the computation period that the
                  employee completes one thousand (1,000) Hours of Service.
                  (Fractional years of Vesting Service shall not be credited.)

         (c)      PRE-EFFECTIVE DATE SERVICE. Vesting Service shall be credited
                  for Hours of Service earned and computation periods completed
                  prior to the Effective Date as if the rules of this Plan
                  Statement were then in effect.

         (d)      BREAKS IN SERVICE -- BEFORE EFFECTIVE DATE. Vesting Service
                  canceled before the Effective Date by operation of the Plan's
                  break in service rules as they existed before the Effective
                  Date shall continue to be canceled on and after the Effective
                  Date.

         (e)      VESTING IN PRE-BREAK ACCOUNTS. If the employee has any break
                  in service but does not have five (5) or more consecutive
                  One-Year Breaks in Service, the Participant's service both
                  before and after such break in service shall be taken into
                  account in computing the Participant's Vesting Service for the
                  purpose of determining the Vested percentage of that portion
                  of the Participant's Employer Matching Account or Employer
                  Profit Sharing Account derived from Employer contributions
                  allocated with respect to the Participant's service before
                  such break in service and separately accounted for under
                  Section 5.1.4. If the employee has five (5) or more
                  consecutive One-Year Breaks in Service, the Participant's
                  service after such One-Year Breaks in Service shall not be
                  counted as years of Vesting Service for the purpose of
                  determining the Vested percentage of that portion of the
                  Participant's Employer Matching Account or Employer Profit
                  Sharing Account derived from Employer contributions allocated
                  with respect to the Participant's service before such One-Year
                  Breaks in Service and separately accounted for under Section
                  5.1.4.

         (f)      VESTING IN POST-BREAK ACCOUNTS. Subject to Section 1.1.39(d),
                  if the employee has any break in service occurring before or
                  after the Effective Date, the Participant's service both
                  before and after such break in service shall be taken into
                  account in computing the Participant's Vesting Service for the
                  purpose of determining the Vested percentage of that portion
                  of the Participant's Employer Matching Account or Employer
                  Profit Sharing Account derived from Employer Contributions
                  allocated with respect to the Participant's service after such
                  break in service and separately accounted for under Section
                  5.1.4.

         (g)      PREDECESSOR EMPLOYER. If the Employer maintains a plan
                  previously maintained by a business entity that is merged with
                  or becomes an Affiliate of

                                      -16-
<PAGE>

                  the Employer that adopts this Plan, the Vesting Service
                  that would have been earned by persons employed by such
                  predecessor employer had the rules of this Plan been in
                  effect, shall be counted as Vesting Service under this Plan.
                  Vesting Service with any other predecessor employer shall be
                  recognized as permitted in the Adoption Agreement.

1.2. COMPLIANCE WITH UNIFORMED SERVICES EMPLOYMENT AND REEMPLOYMENT RIGHTS ACT
OF 1994. Effective for veterans rehired on or after December 12, 1994, and
notwithstanding any provision of the Plan Statement to the contrary,
contributions, benefits or service credits, if any, will be provided in
accordance with section 414(u) of the Code.

1.3. RULES OF INTERPRETATION. An individual shall be considered to have attained
a given age on the individual's birthday for that age (and not on the day
before). The birthday of any individual born on a February 29 shall be deemed to
be February 28 in any year that is not a leap year. Notwithstanding any other
provision of this Plan Statement or any election or designation made under the
Plan, any individual who feloniously and intentionally kills a Participant or
Beneficiary shall be deemed for all purposes of this Plan and all elections and
designations made under this Plan to have died before such Participant or
Beneficiary. A final judgment of conviction of felonious and intentional killing
is conclusive for the purposes of this section. In the absence of a conviction
of felonious and intentional killing, the Committee shall determine whether the
killing was felonious and intentional for purposes of this section. Whenever
appropriate, words used herein in the singular may be read in the plural, or
words used herein in the plural may be read in the singular; the masculine may
include the feminine; and the words "hereof," "herein" or "hereunder" or other
similar compounds of the word "here" shall mean and refer to the entire Plan
Statement and not to any particular paragraph or section of this Plan Statement
unless the context clearly indicates to the contrary. The titles given to the
various sections of this Plan Statement are inserted for convenience of
reference only and are not part of this Plan Statement, and they shall not be
considered in determining the purpose, meaning or intent of any provision
hereof. Any reference in this Plan Statement to a statute or regulation shall be
considered also to mean and refer to any subsequent amendment or replacement of
that statute or regulation. References to partners or partnerships shall include
owners or members of limited liability companies or similar entities that are
taxed as partnerships or subject to Subchapter T of the Code. This instrument
has been drawn in conformity to the laws of the State of Minnesota and shall,
except to the extent that federal law is controlling, be construed and enforced
in accordance with the laws of that State.

1.4. ESTABLISHMENT OF NEW PLAN. If the Employer's execution of the Adoption
Agreement is an establishment of a new Plan by the Employer, such approval and
adoption is conditioned upon the qualification of the Plan under the pertinent
provisions of the Code. If this Plan is found not to so qualify, the Employer
may, at its election, amend the Adoption Agreement, terminate the Plan in its
entirety, or both. If the denial of qualification was in response to an
application for advance determination on the establishment of a new Plan which
was 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 effective, if later), the
Trustee may be directed by the Employer to return all contributions made under
this Plan

                                      -17-
<PAGE>

to the Employer, adjusted for their pro rata share of earnings and market gains
or losses which accrued while they were held in the Fund. Such a return of the
contribution shall not be made, however, unless the return is made within one
(1) year after the date the initial qualification of the Plan is denied.

1.5. AMENDMENT. If the Employer's execution of the Adoption Agreement is an
amendment of a Prior Plan Statement, such execution shall not be considered to
be a termination of one plan and the establishment of another but, on the
contrary, shall be considered to be the express continuation of the Plan under
new documents.

1.6. AUTOMATIC EXCLUSION FROM PROTOTYPE PLAN. If an Employer adopting these
Prototype Documents fails to obtain or fails to retain qualified status under
sections 401(a) and 501(a) of the Code, such Employer shall immediately cease
participation under these Prototype Documents and, when applicable, will be
deemed to maintain its Plan under an individually designed successor retirement
plan document.

1.7. SPECIAL REQUIREMENTS.

         1.7.1. DISCRIMINATORY BENEFITS. If this Plan provides contributions or
benefits for one or more Owner-Employees who control both the business with
respect to which this Plan is established and one or more other trades or
businesses, this Plan and any plan established for such other trades or
businesses must, when looked at as a single plan, satisfy sections 401(a) and
(d) of the Code for the employees of this and all other trades or businesses.

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

           If an individual is covered as an Owner-Employee under the plans of
two (2) or more trades or businesses which are not controlled and the individual
controls a trade or business, the contributions or benefits for the employees
under the plan of the trades or businesses which are controlled must be as
favorable as those provided for the Owner-Employee under the most favorable plan
of the trade or business which is not controlled.

         1.7.3. CONTROL DEFINED. For purposes of this Section 1.7, an
Owner-Employee, or two or more Owner-Employees, will be considered to control a
trade or business if the Owner-Employee, or two or more Owner-Employees
together:

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

                                      -18-
<PAGE>

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

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

1.8. TRANSITIONAL RULES. Notwithstanding the Effective Date set forth in the
Adoption Agreement, the following Sections of the Plan Statement shall have an
earlier effective date:

LEASED EMPLOYEE. For purposes of determining "ss. 415 compensation" under
Section 1.1.13(e) for the first Plan year beginning on or after January 1, 1997,
"ss. 415 compensation" shall include amounts contributed by the Employer
pursuant to a salary reduction election which are excludable from the
individual's gross income under sections 125, 132(f), 402(e)(3), 402(h), 403(b),
414(h)(2) and 457 of the Code.

USERRA. Section 1.2 of the Plan Statement shall be effective for all veterans
rehired on or after December 12, 1994.

SPECIAL RULE FOR DETERMINING HIGHLY COMPENSATED EMPLOYEES FOR THE 1997 PLAN
YEAR. For purposes of determining which employees are Highly Compensated
Employees (as defined in Section 1.1.13(f)), for the first Plan Year beginning
on or after January 1, 1997, "compensation" means compensation within the
meaning of section 415(c)(3) of the Code, but including amounts contributed by
the Employer pursuant to a salary reduction agreement which are excludable from
the employee's gross income under sections 125, 132(f), 402(e)(3), 402(h),
403(b), 414(h)(2) and 457 of the Code.

SMALL AMOUNT CASH-OUTS. Prior to the first day of the Plan Year beginning on or
after August 5, 1997, or such later date as elected by the Employer in the
Adoption Agreement, all references to "Five Thousand Dollars ($5,000)" in
Section 7 of the Plan Statement shall be replaced with "Three Thousand Five
Hundred Dollars ($3,500)."

APPENDIX D, 401(K), 401(M) AND 402(G) COMPLIANCE. Appendix D to the Plan
Statement is effective for Plan Years beginning after December 31, 1996. For
purposes of determining "compensation" pursuant to Sections 2.1.3(d) and
3.1.3(d) of Appendix D for the first Plan Year beginning after December 31,
1996, "compensation" shall include any elective contributions made by the
Employer on behalf of the eligible employees that are not includible in gross
income under sections 125, 132(f), 402(e)(3), 402(h), 403(b), 414(h)(2) and 457
of the Code.

SPECIAL RULE FOR DETERMINING KEY EMPLOYEES FOR THE 1997 PLAN YEAR. For purposes
of determining which employees are "key employees" (as defined in Section 1.5 of
Appendix B) for the first Plan Year beginning on or after January 1, 1997,
"annual compensation" means "ss. 415

                                      -19-
<PAGE>

compensation" as defined in Appendix A, but not including amounts contributed by
the Employer pursuant to a salary reduction election which are excludable from
the employee's gross income under sections 125, 132(f), 402(e)(3), 402(h),
403(b), 414(h)(2) and 457 of the Code.

LOANS. Section 7.6 is effective for all loans made on or after the later of the
Effective Date or the date the Adoption Agreement is executed. Loans made prior
to the execution of the Adoption Agreement will be made in accordance with the
provisions of the Prior Plan Statement.

                                      -20-
<PAGE>
                                    SECTION 2

                          ELIGIBILITY AND PARTICIPATION

2.1. INITIAL ENTRY INTO PLAN. Each employee shall become a Participant on the
first Enrollment Date coincident with or next following the date that such
employee has both:

         (a)      satisfied the age requirement set forth in the Adoption
                  Agreement, if any, and

         (b)      satisfied the service requirement set forth in the Adoption
                  Agreement, if any,

if the employee is then employed in Recognized Employment. If the employee is
not then employed in Recognized Employment, the employee shall become a
Participant on the first date thereafter upon which the employee is employed in
Recognized Employment. In the Adoption Agreement, the Employer may elect
different age and service requirements for eligibility to enroll for retirement
savings contributions under Section 3.2, to share in Employer matching
contributions under Sections 3.3, 3.4.2 and 3.5, to share in Employer profit
sharing contributions under Section 3.4.3, or to share in money purchase pension
plan contributions under Section 3.6.

If this Plan Statement is adopted as an amendment of a Prior Plan Statement,
each employee who immediately before the Effective Date was a Participant in the
Plan and who continues in Recognized Employment on the Effective Date shall
continue as a Participant in this Plan.

2.2. SPECIAL RULE FOR FORMER PARTICIPANTS. A Participant whose employment with
the Employer terminates and who subsequently is reemployed by the Employer shall
immediately reenter the Plan as a Participant as of the date of the
Participant's return to Recognized Employment.

2.3. ENROLLMENT. Each employee who is or will become a Participant as provided
in Section 2.1 or Section 2.2 may enroll for elective contributions by providing
a Retirement Savings Election to the Committee prior to the Enrollment Date as
of which the employee desires to make it effective. If an employee does not
enroll when first eligible to do so, the Participant may enroll as of any
subsequent Enrollment Date by providing a Retirement Savings Election to the
Committee prior to that Enrollment Date.

2.4. WAIVER OF ENROLLMENT PROCEDURES. The Committee shall have the authority to
adopt rules that modify and waive the enrollment procedures set forth in this
Section 2 during the period beginning on the Effective Date and ending twelve
(12) months later, in order that an orderly first enrollment might be completed.
This authority to modify and waive the enrollment procedures does not authorize
the Committee to modify the minimum service, age or job classification
requirements for participation in the Plan.

2.5. RETIREMENT SAVINGS ELECTION. Subject to the following rules, the Retirement
Savings Election of each Participant shall provide for elective contributions
through a reduction equal to not

                                      -21-
<PAGE>

more or less than the percentage specified in the Adoption Agreement of the
amount of Recognized Compensation which otherwise would be paid to the
Participant by the Employer each payday. Such elective contributions under this
Plan and any other qualified plan maintained by the Employer or an Affiliate for
the Participant's taxable year shall not exceed the dollar limit in effect for
that taxable year under section 402(g) of the Code (which is $10,500 for 2000
and is adjusted under the Code for cost-of-living increases). In the case of a
Participant who is a Self-Employed Person, the reduction in Recognized
Compensation shall be determined by multiplying such Participant's Recognized
Compensation (for the entire Plan Year) by the percentage elected by the
Participant and multiplying the resulting amount by the fraction of the Plan
Year that such election on the Retirement Savings Election is in effect. The
Committee may, from time to time under uniform, nondiscriminatory rules, change
the minimum and maximum allowable elective contributions (without amending the
Adoption Agreement). The reductions in earnings for elective contributions
elected by the Participant shall be made by the Employer from the Participant's
remuneration each payday on or after the enrollment date for so long as the
Retirement Savings Election remains in effect. The Committee shall specify the
method (including telephonic, electronic or similar methods) of providing or
modifying a Retirement Savings Election and all procedures for providing and
accepting Retirement Savings Elections and notices, including requirements for
advance notice.

2.6. MODIFICATIONS OF RETIREMENT SAVINGS ELECTION. The Retirement Savings
Election of a Participant may be modified as follows:

         2.6.1. INCREASE OR DECREASE. A Participant may, upon giving prior
notice to the Committee, amend the Retirement Savings Election to increase or
decrease the amount of elective contributions as of the first day of the first
payroll period ending on or after any subsequent Modification Date. The notice
must be delivered to the Committee prior to the Modification Date as of which
the Participant desires to make the increase or decrease effective.

         2.6.2. TERMINATION OF RETIREMENT SAVINGS ELECTION. A Participant who
has a Retirement Savings Election in effect may, upon giving prior notice to the
Committee, completely terminate the Retirement Savings Election as of the first
day of any payroll period for which implementing such termination is
administratively practicable. Thereafter, such Participant may provide a new
Retirement Savings Election effective as of the first day of the first payroll
period ending on or after any subsequent Modification Date if, on that
Modification Date, the Participant is in Recognized Employment.

         2.6.3. TERMINATION OF RECOGNIZED EMPLOYMENT. The Retirement Savings
Election of a Participant who ceases to be employed in Recognized Employment
(and who thereby ceases to have Recognized Compensation) shall be terminated
automatically as of the date the Participant ceases to be employed in Recognized
Employment. If such Participant returns to Recognized Employment, the
Participant may provide a new Retirement Savings Election effective as of the
first day of the first payroll period ending on or after any Enrollment Date
following the Participant's return to Recognized Employment.

                                      -22-
<PAGE>

                                   SECTION 3

                      CONTRIBUTIONS AND ALLOCATION THEREOF

3.1. EMPLOYER CONTRIBUTIONS-- GENERAL.

         3.1.1. SOURCE OF EMPLOYER CONTRIBUTIONS. All Employer contributions to
the Plan may be made without regard to profits.

         3.1.2. LIMITATION. The contribution of the Employer to the Plan for any
year, when considered in light of its contribution for that year to all other
tax-qualified plans it maintains, shall, in no event, exceed the maximum amount
deductible by it for federal income tax purposes as a contribution to a
tax-qualified profit sharing plan under section 404 of the Code. Each such
contribution to the Plan is conditioned upon its deductibility for such purpose.

         3.1.3. FORM OF PAYMENT. The appropriate contribution of the Employer to
the Plan, determined as herein provided, shall be paid to the Trustee in cash.

3.2. RETIREMENT SAVINGS CONTRIBUTIONS.

         3.2.1. AMOUNT. Within the time required by regulations of the United
States Department of Labor, the Employer shall contribute to the Trustee for
deposit in the Fund the reduction in Recognized Compensation which was elected
by each Participant pursuant to a Retirement Savings Election.

         3.2.2. ALLOCATION. The portion of this contribution made with respect
to each Participant shall be allocated to that Participant's Retirement Savings
Account for the Plan Year with respect to which it is made and, for the purposes
of Section 4, shall be credited as soon as practicable after it is received by
the Trustee.

3.3. REQUIRED MATCHING CONTRIBUTIONS.

         3.3.1. AMOUNT. The Employer shall contribute to the Trustee for deposit
in the Fund and for crediting to the Participant's Employer Matching Account
such amounts, if any, as are required pursuant to the Adoption Agreement as
Employer contributions to match each Participant's reduction in Recognized
Compensation which was agreed to by the Participant pursuant to a Retirement
Savings Election; provided, however, that a reduction in Recognized Compensation
above a percentage or dollar amount of a Participant's Recognized Compensation
specified in the Adoption Agreement shall not be used in allocating such
contribution. Such contributions shall be made only for Participants who are
eligible Participants within the meaning of Section 3.7. Such contributions
shall be delivered to the Trustee for deposit in the Fund not later than the
time prescribed by federal law (including extensions) for filing the federal
income tax return of the Employer for the taxable year in which the Plan Year
ends.

                                      -23-

<PAGE>

         3.3.2. MATCHING CONTRIBUTIONS DETERMINED ON AN ANNUAL BASIS. If the
Adoption Agreement so provides and the matching contributions made with respect
to any Participant are less then the matching percentage (designated in the
Adoption Agreement) up to the matching level (designated in the Adoption
Agreement) of the amount of reduction in Recognized Compensation for such Plan
Year, then the Employer shall make additional matching contributions to the Plan
so that the total matching contributions with respect to such Participant for
such Plan Year will equal the matching percentage up to the matching level of
the amount of reduction in Recognized Compensation for such Plan Year.

         3.3.3. ALLOCATION. The Employer required matching contribution which is
made with respect to a Participant shall be allocated to that Participant's
Employer Matching Account for the Plan Year with respect to which it is made
and, for the purposes of Section 4, shall be credited as soon as practicable
after it is received by the Trustee.

3.4. DISCRETIONARY EMPLOYER CONTRIBUTIONS.

         3.4.1. GENERAL. If the Adoption Agreement so provides, the Employer may
(but shall not be required to) make discretionary contributions from year to
year during the continuance of the Plan in such amounts as the Employer shall
from time to time determine. Such contributions shall be delivered to the
Trustee for deposit in the Fund not later than the time prescribed by federal
law (including extensions) for filing the federal income tax return of the
Employer for the taxable year in which the Plan Year ends.

         The Employer's discretionary contribution for a Plan Year shall be
allocated in the following order.

         3.4.2. DISCRETIONARY MATCHING CONTRIBUTIONS. If the Adoption Agreement
so provides, the Employer's discretionary contribution shall be allocated to the
Employer Matching Accounts of eligible Participants under Section 3.7. The
Employer's discretionary matching contribution, if any, for a Plan Year shall be
allocated to the Employer Matching Account of eligible Participants to match
each eligible Participant's reduction in Recognized Compensation which was
elected by the Participant pursuant to a Retirement Savings Election; provided,
however, that a reduction in Recognized Compensation above a percentage or
dollar amount of a Participant's Recognized Compensation specified in the
Adoption Agreement shall not be used in allocating such contribution.

         If the discretionary matching contribution is adopted as a collectively
bargained contribution, the contribution, if any, made by the Employer for a
given Plan Year shall be allocated to the Employer Matching Accounts of eligible
Participants pursuant to a collective bargaining agreement covering said
Participants.

         If the Adoption Agreement so provides and the matching contributions
made with respect to any Participant are less then the matching percentage
(designated in the Adoption Agreement) up

                                      -24-
<PAGE>

to the matching level (designated in the Adoption Agreement) of the amount of
reduction in Recognized Compensation for such Plan Year, then the Employer shall
make additional matching contributions to the Plan so that the total matching
contributions with respect to such Participant for such Plan Year will equal the
matching percentage up to the matching level of the amount of reduction in
Recognized Compensation for such Plan Year.

         The Employer discretionary matching contribution which is made with
respect to a Participant shall be allocated to that Participant's Employer
Matching Account for the Plan Year with respect to which it is made and, for
purposes of Section 4, shall be credited as soon as practicable after it is
received by the Trustee.

         3.4.3. DISCRETIONARY PROFIT SHARING CONTRIBUTIONS. If the Adoption
Agreement so provides, any portion of the Employer's discretionary contribution
not allocated under Section 3.4.2 shall be allocated to the Employer Profit
Sharing Accounts of eligible Participants under Section 3.7. The discretionary
contribution for a Plan Year shall be allocated to the Employer Profit Sharing
Accounts of eligible Participants under the formula set forth in Section
3.4.3(a), Section 3.4.3(b), Section 3.4.3(c) or Section 3.4.3(d) as indicated in
the Adoption Agreement.

         (a)      STRAIGHT PERCENT OF PAY PROFIT SHARING ALLOCATION. If the
                  discretionary profit sharing contribution is adopted as a
                  non-integrated straight percent of pay profit sharing
                  contribution, the contribution, if any, made by the Employer
                  for a given Plan Year shall be allocated to the Employer
                  Profit Sharing Accounts of eligible Participants in the ratio
                  which the Recognized Compensation of each such eligible
                  Participant for the Plan Year bears to the Recognized
                  Compensation for such Plan Year of all such eligible
                  Participants.

         (b)      FLAT DOLLAR AMOUNT. If the discretionary profit sharing
                  contribution is adopted as a flat dollar amount contribution,
                  the contribution, if any, made by the Employer for a given
                  Plan Year shall be allocated to the Employer Profit Sharing
                  Accounts of eligible Participants in equal amounts.

         (c)      INTEGRATED PROFIT SHARING ALLOCATION. If the discretionary
                  profit sharing contribution is adopted as an integrated profit
                  sharing contribution, the contribution, if any, made by the
                  Employer for a given Plan Year shall be determined and
                  allocated under the following rules:

                  (i)      BASE CONTRIBUTION PERCENTAGE. Subject to the rules in
                           Section 3.4.3(c)(iii), the Employer shall determine a
                           uniform base contribution percentage for the Plan
                           Year and shall contribute to each eligible
                           Participant's Employer Profit Sharing Account an
                           amount equal to that base contribution percentage
                           multiplied by each such eligible Participant's
                           Recognized Compensation up to the Integration Level
                           (as defined in the Adoption Agreement) for that Plan
                           Year.

                                      -25-
<PAGE>

                  (ii)     EXCESS CONTRIBUTION PERCENTAGE. Subject to the rules
                           in Section 3.4.3(c)(iii), the Employer shall
                           determine a uniform excess contribution percentage
                           for the Plan Year and shall contribute to each
                           eligible Participant's Employer Profit Sharing
                           Account an amount equal to that excess contribution
                           percentage multiplied by each such eligible
                           Participant's Recognized Compensation in excess of
                           the Integration Level (as defined in the Adoption
                           Agreement) for that Plan Year.

                  (iii)    RULES. The uniform base contribution percentage and
                           the uniform excess contribution percentage for a Plan
                           Year shall be determined as follows:

                           -     TWO TIMES RULE. If the base contribution
                                 percentage is equal to or less than the
                                 integration rate (as determined in endnote #33
                                 to the Adoption Agreement), the excess
                                 contribution percentage shall be the product of
                                 the base contribution percentage multiplied by
                                 two (2).

                           -     INTEGRATION LIMITATION. If the base
                                 contribution percentage is greater than the
                                 integration rate (as determined in endnote #33
                                 to the Adoption Agreement), the excess
                                 contribution percentage shall be equal to the
                                 sum of the base contribution percentage plus
                                 the integration rate.

         (d)      COLLECTIVELY BARGAINED PROFIT SHARING ALLOCATION. If the
                  discretionary profit sharing contribution is adopted as a
                  collectively bargained profit sharing contribution, the
                  contribution, if any, made by the Employer for a given Plan
                  Year shall be allocated to the Employer Profit Sharing
                  Accounts of eligible Participants pursuant to a collective
                  bargaining agreement covering said Participants or pursuant to
                  the federal Davis Bacon Act or similar federal, state or local
                  prevailing wage legislation.

         (e)      ADVANCE CONTRIBUTIONS. If the Employer shall make and
                  designate a discretionary contribution for allocation as of an
                  Annual Valuation Date which is subsequent to the actual date
                  of contribution, then:

                  (i)      such contribution will be segregated for investment
                           purposes by the Trustee from the other assets of the
                           Fund until such subsequent Annual Valuation Date, and

                  (ii)     the amount of such segregated contribution (adjusted
                           for gains or losses) shall be allocated as of such
                           Annual Valuation Date as if it

                                      -26-
<PAGE>

                           were an Employer contribution made in fact on that
                           Annual Valuation Date.

The Employer discretionary contribution which is made with respect to a
Participant shall be allocated to that Participant's Employer Profit Sharing
Account for the Plan Year with respect to which it is made and, for purposes of
Section 4, shall be credited as soon as practicable after it is received by the
Trustee.

3.5. 401(K)/401(M) SAFE HARBOR EMPLOYER CONTRIBUTIONS. If the Adoption Agreement
provides for a matching contribution to satisfy the 401(k)/401(m) safe harbor,
the Employer shall contribute to the Trustee for deposit in the Fund and for
crediting to the Participant's Safe Harbor Matching Account such amounts as are
required pursuant to the Adoption Agreement as Employer contributions to match
each Participant's reduction in Recognized Compensation which was elected by the
Participant pursuant to a Retirement Savings Election (or was an automatic
reduction in Recognized Compensation). It is provided, however, that a reduction
in Recognized Compensation above a percentage or dollar amount of a
Participant's Recognized Compensation specified in the Adoption Agreement shall
not be used in allocating such contribution. Such contributions shall be
delivered to the Trustee for deposit in the Fund not later than the time
prescribed by federal law (including extensions) for filing the federal income
tax return of the Employer for the taxable year in which the Plan Year ends. The
Employer matching contribution which is made with respect to an eligible
Participant shall be allocated to that Participant's Safe Harbor Matching
Account for the Plan Year with respect to which it is made and, for the purposes
of Section 4, shall be credited as of the Valuation Date coincident with or
immediately following the date such contribution is received by the Trustee or,
if the Employer has selected daily Valuation Dates for accounting purposes in
the Adoption Agreement, as soon as administratively practicable after such
contribution is received by the Trustee.

3.6. MONEY PURCHASE PENSION CONTRIBUTIONS. If the Plan is adopted as a money
purchase pension plan, the Employer shall make contributions under the formula
set forth in Section 3.6.1, 3.6.2 or 3.6.3 as indicated in the Adoption
Agreement. If the Plan is adopted as a paired plan with a profit sharing plan
adopted under the Prototype Documents, only one of the paired plans may be
integrated with social security.

         3.6.1. STRAIGHT PERCENT OF PAY MONEY PURCHASE CONTRIBUTION. If this
Plan is adopted as a non-integrated money purchase pension plan, the
contribution made by the Employer to this Plan for a given Plan Year shall be an
amount specified in the Adoption Agreement as a percentage (not in excess of
25%) of Recognized Compensation for the Plan Year which shall be contributed for
each eligible Participant and allocated to the Employer Contributions Account of
each eligible Participant as of the Annual Valuation Date in the Plan Year for
which such contribution is made, or, if earlier, the Valuation Date coincident
with or next following the date as of which such contribution is received by the
Trustee.

                                      -27-
<PAGE>

         3.6.2. INTEGRATED WITH SOCIAL SECURITY MONEY PURCHASE CONTRIBUTION. If
this Plan is adopted as an integrated money purchase pension plan, the
contribution made by the Employer to this Plan for a given Plan Year shall be
determined and allocated as follows:

         (a)      BASE CONTRIBUTION PERCENTAGE. An amount specified in the
                  Adoption Agreement as a percentage of Recognized Compensation
                  up to the Integration Level (as defined in the Adoption
                  Agreement) for the Plan Year (the "base contribution
                  percentage") shall be contributed for each eligible
                  Participant and allocated to the Employer Contributions
                  Account of each eligible Participant.

         (b)      EXCESS CONTRIBUTION PERCENTAGE. An amount specified in the
                  Adoption Agreement as a percentage of each eligible
                  Participant's Recognized Compensation over the Integration
                  Level (as defined in the Adoption Agreement) for the Plan Year
                  (the "excess contribution percentage") shall be contributed
                  for each eligible Participant and allocated to the Employer
                  Contributions Account of each eligible Participant.

         (c)      RULES. The uniform base contribution percentage and the
                  uniform excess contribution percentage for a Plan Year shall
                  be determined as follows:

                  (i)      TWO TIMES RULE. If the base contribution percentage
                           is equal to or less than the integration rate (as
                           determined in endnote #15 to the Adoption Agreement),
                           the excess contribution percentage shall not exceed
                           the product of the base contribution percentage
                           multiplied by two (2).

                  (ii)     INTEGRATION LIMITATION. If the base contribution
                           percentage is greater than the integration rate (as
                           determined in endnote #15 to the Adoption Agreement),
                           the excess contribution percentage shall not exceed
                           the sum of the base contribution percentage plus the
                           integration rate.

The Employer money purchase pension contribution which is made with respect to
an eligible Participant shall be allocated to that Participant's Employer
Contributions Account for the Plan Year with respect to which it is made and,
for the purposes of Section 4, shall be credited as of the Valuation Date
coincident with or immediately following the date such contribution is received
by the Trustee or, if the Employer has selected daily Valuation Dates for
accounting purposes in the Adoption Agreement, as soon as practicable after such
contribution is received by the Trustee.

         3.6.3. COLLECTIVELY BARGAINED MONEY PURCHASE PENSION ALLOCATION. If
this Plan is adopted as a collectively bargained money purchase pension plan,
the contribution made by the Employer for a given Plan Year shall be allocated
to the Employer Contributions Accounts of eligible Participants pursuant to a
collective bargaining agreement covering said Participants or pursuant to

                                      -28-

<PAGE>

the federal Davis Bacon Act or similar federal, state or local prevailing wage
legislation. The amount so allocated to a Participant shall be credited to such
Participant's Employer Contributions Account as of the Annual Valuation Date in
the Plan Year for which such contribution is made, or if earlier, the Valuation
Date coincident with or next following the date as of which such contribution is
received by the Trustee.

3.7. ELIGIBLE PARTICIPANTS. A Participant shall be considered eligible to share
in the allocation of Employer matching or discretionary contributions for a Plan
Year pursuant to Section 3.3, Section 3.4.2 and Section 3.4.3, if any, or
Employer money purchase pension contributions pursuant to Section 3.6, and
forfeitures, if any, to be reallocated with such contributions as of the Annual
Valuation Date in any such Plan Year, if any, only if such Participant satisfies
all of the following requirements:

         (a)      PARTICIPANT. The Participant was a Participant at some time
                  during the Plan Year.

         (b)      COMPENSATION. The Participant has Recognized Compensation for
                  such Plan Year.

         (c)      LAST DAY RULE. If the Adoption Agreement so provides, the
                  Participant was an employee on the last day of the Plan Year
                  (including, for this purpose, individuals temporarily absent
                  due to illness, vacation or layoff and individuals inducted
                  into the Armed Forces of the United States from Recognized
                  Employment during such Plan Year) or the Participant died,
                  became Disabled or retired at or after the Participant's
                  Normal Retirement Age during such Plan Year.

         (d)      HOURS OF SERVICE RULE. If the Adoption Agreement so provides,
                  the Participant had that number of Hours of Service required
                  under the Adoption Agreement for the Plan Year, or the
                  Participant died, became Disabled or retired at or after the
                  Participant's Normal Retirement Age during such Plan Year.

No other Participant shall be considered an eligible Participant for such Plan
Year.

3.8. ADJUSTMENTS.

         3.8.1. MAKE-UP CONTRIBUTIONS FOR OMITTED PARTICIPANTS. If, after the
Employer's contribution for a Plan Year has been made and allocated, it should
appear that, through oversight or a mistake of fact or law, a Participant (or an
employee who should have been considered a Participant) who should have been
entitled to share in such contribution, received no allocation or received an
allocation which was less than the Participant should have received, the
Committee may, at its election, and in lieu of reallocating such contribution,
direct the Employer to make a special

                                      -29-
<PAGE>

make-up contribution (or direct that forfeitures be used) for the Account of
such Participant in an amount adequate to provide for the Participant the same
addition to the Participant's Account for such Plan Year as the Participant
should have received.

         3.8.2. MISTAKEN CONTRIBUTIONS. If, after the Employer's contribution
for a Plan Year has been made and allocated, it should appear that, through
oversight or a mistake of fact or law, a Participant (or an individual who was
not a Participant) received an allocation which was more than the Participant
should have received, the Committee may direct that the mistaken contribution,
adjusted for its pro rata share of any net loss or net gain in the value of the
Fund which accrued while such mistaken contribution was held therein, shall be
withdrawn from the Account of such individual and retained in the Fund and used
to reduce the amount of the next succeeding contribution of the Employer to the
Fund due after the determination that such mistaken contribution had occurred.

3.9. ROLLOVER CONTRIBUTIONS.

         3.9.1. ELIGIBLE CONTRIBUTIONS. To the extent the Adoption Agreement
permits it, employees in Recognized Employment may contribute to this Plan,
within such time and in such form and manner as may be prescribed by the
Committee in accordance with those provisions of federal law relating to
rollover contributions, property acceptable to the Trustee (or cash proceeds
thereof) received by them in eligible rollover distributions from certain types
of qualified plans or trusts, employee annuities and individual retirement
accounts or annuities. The provisions of this Section shall be subject to such
conditions and limitations as the Committee may prescribe from time to time for
administrative convenience and to preserve the tax-qualified status of this
Plan. Also, the Committee may establish rules and conditions regarding the
acceptance of direct rollovers under section 401(a)(31) of the Code from
trustees or custodians of other qualified pension, profit sharing or stock bonus
plans.

         3.9.2. SPECIFIC REVIEW. The Committee shall have the right to reject or
return any such rollover contribution if, in its opinion, the acceptance thereof
might jeopardize the tax-qualified status of the Plan or unduly complicate its
administration, but the acceptance of any such rollover contribution shall not
be regarded as an opinion or guarantee on the part of the Employer, the Trustee,
the Committee or the Plan as to the tax consequences which may result to the
contributing employee thereby.

         3.9.3. ALLOCATION. The rollover contribution made by a Participant to
this Plan shall be allocated to the Participant's Rollover Account and, for
purposes of Section 4, shall be credited to the Participant's Rollover Account
as soon as practicable after it is received by the Trustee. If the Adoption
Agreement permits rollover contributions by employees in Recognized Employment
who are not yet Participants, any such employee making a rollover contribution
shall be considered a Participant solely with respect to the Participant's
Rollover Account (until the Participant becomes a Participant pursuant to
Section 2).

                                      -30-
<PAGE>

3.10. NONDEDUCTIBLE VOLUNTARY CONTRIBUTIONS. Nondeductible voluntary
contributions shall not be accepted by the Plan. If nondeductible voluntary
contributions were accepted under the Prior Plan Statement, such contributions
will be held in the Nondeductible Voluntary Account and shall continue to share
in any trust earnings or losses and be distributed in accordance with the
provisions of Section 7. Nondeductible voluntary contributions accepted under
the Prior Plan Statement for Plan Years beginning after December 31, 1986, and
prior to Plan Years beginning after the Effective Date shall be limited so as to
comply with the nondiscrimination test of section 401(m) of the Code.

3.11. DEDUCTIBLE VOLUNTARY CONTRIBUTIONS. Effective January 1, 1987, the Plan
shall not accept deductible voluntary contributions for a taxable year of the
Participant beginning after December 31, 1986. If deductible voluntary
contributions were accepted under the Prior Plan Statement prior to January 1,
1987, such contributions will be held in the Deductible Voluntary Account and
shall continue to share in any trust earnings or losses and be distributed in
accordance with the provisions of Section 7.

3.12. LIMITATION ON ALLOCATIONS. In no event shall any amount be allocated to
the Account of any Participant if, or to the extent, such amounts would exceed
the limitations set forth in the Appendix A to this Plan Statement.

3.13. EFFECT OF DISALLOWANCE OF DEDUCTION OR MISTAKE OF FACT. All Employer
contributions to the Plan are conditioned on their qualification for deduction
for federal income tax purposes under section 404 of the Code. If the deduction
for federal income tax purposes under section 404 of the Code should be
disallowed, in whole or in part, for any Employer contribution to this Plan for
any year, or if any Employer contribution to this Plan is made by reason of a
mistake of fact, then there shall be calculated the excess of the amount
contributed over the amount that would have been contributed had there not
occurred a mistake in determining the deduction or a mistake of fact. The
Employer shall direct the Trustee to return such excess, adjusted for its pro
rata share of any net loss (but not any net gain) in the value of the Fund which
accrued while such excess was held therein, to the Employer within one (1) year
of the disallowance of the deduction or the mistaken payment of the
contribution, as the case may be. If the return of such amount would cause the
balance of any Account of any Participant to be reduced to less than the balance
which would have been in such Account had the mistaken amount not been
contributed, however, the amount to be returned to the Employer shall be limited
so as to avoid such reduction.

                                      -31-
<PAGE>

                                    SECTION 4

                      INVESTMENT AND ADJUSTMENT OF ACCOUNTS

4.1. ESTABLISHMENT OF SUBFUNDS.

         4.1.1. ESTABLISHING COMMINGLED SUBFUNDS. At the direction of the
Committee, the Trustee shall divide the Fund into two (2) or more Subfunds,
which shall serve as vehicles for the investment of Participants' Accounts. The
Committee shall determine the general investment characteristics and objectives
of each investment Subfund and, with respect to each Subfund, shall either (i)
designate that the Trustee or an Investment Manager or the Committee has
investment discretion over such Subfund, or (ii) designate one or more selected
pooled investment vehicles (such as collective funds, group trusts, mutual
funds, group annuity contracts and separate accounts under insurance contracts)
to constitute such Subfund. The Trustee, Investment Manager or the Committee, as
the case may be, shall have complete investment discretion subject only to the
general investment characteristics and objectives established for the particular
investment Subfund. Until otherwise determined by the Committee, the Subfunds to
be maintained hereunder shall consist of the separate investment funds
established and maintained under the Prior Plan Statement.

         4.1.2. INDIVIDUAL SUBFUNDS. The Committee may also (but is not required
to) establish additional Subfunds that consist solely of all or a part of the
assets of a single Participant's Total Account, which assets the Participant
controls by investment directives to the Trustee and which may not be commingled
with the assets of any other Participant's Accounts. In no event, however, shall
the Participant be allowed to direct the investment of assets in such individual
investment Subfund in any work of art, rug or antique, metal or gem, stamp or
coin, alcoholic beverage or other similar tangible personal property if the
investment in such property shall have been prohibited by the Secretary of the
Treasury.

         Notwithstanding anything apparently to the contrary in Section 10.6,
each Participant, each Beneficiary and each Alternate Payee for whom an
individually directed Subfund is maintained shall be responsible for the
exercise of any voting or similar rights which exist with respect to assets in
such individually directed Subfund. The Trustee shall cooperate with
Participants, Beneficiaries and Alternate Payees to permit them to exercise such
rights. The Trustee shall not independently exercise such rights. Any
Beneficiary of a deceased Participant with an individually directed Subfund
shall have the responsibility to direct investments for such Subfund until the
Beneficiary directs the Trustee otherwise in writing.

         4.1.3. OPERATIONAL RULES. The Committee shall adopt rules specifying
the circumstances under which a particular Subfund may be elected, or shall be
automatically utilized, the minimum or maximum amount or percentage of an
Account which may be invested in a particular Subfund, the procedures for making
or changing investment elections, the extent (if any) to which Beneficiaries of
deceased Participants may make investment elections and the effect of a
Participant's,

                                      -32-
<PAGE>

Beneficiary's or Alternate Payee's failure to make an effective election with
respect to all or any portion of an Account.

         4.1.4. REVISING SUBFUNDS. The Committee shall have the power, from time
to time, to dissolve Subfunds, to direct that additional Subfunds be established
and, under uniform rules, to withdraw or limit participation in a particular
Subfund. In connection with the power to commingle reserved to the Trustee under
Section 10.6, the Committee shall also have the power to direct the Trustee to
consolidate any separate Subfunds hereunder with any other separate Subfunds
having the same investment objectives which are established under any other
retirement plan trust fund of the Employer or any business entity affiliated in
ownership or management with the Employer of which the Trustee is trustee and
which are managed by the Trustee or the same Investment Manager.

         4.1.5. ERISA SECTION 404(C) COMPLIANCE. The Committee may establish
investment subfunds and operational rules which are intended to satisfy section
404(c) of ERISA and the regulations thereunder. Such investment subfunds shall
permit Participants, Beneficiaries and Alternate Payees the opportunity to
choose from at least three investment alternatives, each of which is
diversified, each of which present materially different risk and return
characteristics, and which, in the aggregate, enable Participants, Beneficiaries
and Alternate Payees to achieve a portfolio with appropriate risk and return
characteristics consistent with minimizing risk through diversification. Such
operational rules shall provide the following, and shall otherwise comply with
section 404(c) of ERISA and the regulations and rules promulgated thereunder
from time to time:

         (a)      Participants, Beneficiaries and Alternate Payees may give
                  investment instructions to the Trustee at least once every
                  three months;

         (b)      the Trustee must follow the investment instructions of
                  Participants, Beneficiaries and Alternate Payees that comply
                  with the Plan's operational rules, provided that the Trustee
                  may in any event decline to follow any investment instructions
                  that:

                  (i)      would result in a prohibited transaction described in
                           section 406 of ERISA or section 4975 of the Code;

                  (ii)     would result in the acquisition of an asset that
                           might generate income which is taxable to the Plan;

                  (iii)    would not be in accordance with the documents and
                           instruments governing the Plan insofar as they are
                           consistent with Title I of ERISA;

                  (iv)     would cause a fiduciary to maintain indicia of
                           ownership of any assets of the Plan outside of the
                           jurisdiction of the district courts of the

                                      -33-
<PAGE>

                           United States other than as permitted by section
                           404(b) of ERISA and Department of Labor regulation
                           section 2050.404b-1;

                  (v)      would jeopardize the Plan's tax status under the
                           Code;

                  (vi)     could result in a loss in excess of a Participant's,
                           Beneficiary's or Alternate Payee's Account balance;

                  (vii)    would result in the acquisition or sale of any
                           employer real property or any employer security.

         (c)      Participants, Beneficiaries and Alternate Payees shall be
                  periodically informed of actual expenses to their Accounts
                  which are imposed by the Plan and which are related to their
                  Plan investment decisions.

         (d)      The Employer shall establish additional rules regarding
                  voting, tender and other rights appurtenant to the ownership
                  of Employer securities. The Employer shall also establish
                  procedures to ensure the confidential exercise of such rights,
                  except to the extent necessary to comply with federal and
                  state laws not preempted by ERISA. The Trustee or other
                  independent fiduciary designated by the Committee shall ensure
                  the sufficiency of and compliance with such confidentiality
                  procedures.

4.2. VALUATION AND ADJUSTMENT OF ACCOUNTS.

         4.2.1. VALUATION OF FUND. The Trustee shall value each Subfund from
time to time (but not less frequently than each Annual Valuation Date), which
valuation shall reflect, as nearly as possible, the then fair market value of
the assets comprising such Subfund (including income accumulations therein). In
making such valuations, the Trustee may rely upon information supplied by any
Investment Manager having investment responsibility over the particular Subfund.

         4.2.2. ADJUSTMENT OF ACCOUNTS. The Employer shall cause the value of
each Account or portion of an Account invested in a particular Subfund
(including undistributed Total Accounts) to be increased (or decreased) from
time to time for distributions, contributions, investment gains (or losses) and
expenses charged to the Account.

         4.2.3. RULES. The Committee shall establish additional rules for the
adjustment of Accounts, including the times when contributions shall be credited
under Section 3 for the purposes of allocating gains or losses under this
Section 4.

4.3. MANAGEMENT AND INVESTMENT OF FUND. The Fund in the hands of the Trustee,
together with all additional contributions made thereto and together with all
net income thereof, shall be controlled, managed, invested, reinvested and
ultimately paid and distributed to Participants,

                                      -34-
<PAGE>

Beneficiaries and Alternate Payees by the Trustee with all the powers, rights
and discretions generally possessed by trustees, and with all the additional
powers, rights and discretions conferred upon the Trustee under the Plan
Statement. Except to the extent that the Trustee is subject to the authorized
and properly given investment directions of an Employer, a Participant, a
Beneficiary, an Alternate Payee, an Investment Manager or the Committee, and
subject to the directions of the Committee with respect to the payment of
benefits hereunder, the Trustee shall have the exclusive authority to manage and
control the assets of the Fund in its custody and shall not be subject to the
direction of any person in the discharge of its duties, nor shall its authority
be subject to delegation or modification except by formal amendment of the Plan
Statement.

                                      -35-
<PAGE>
                                    SECTION 5

                                     VESTING

5.1.     EMPLOYER MATCHING ACCOUNT AND EMPLOYER PROFIT SHARING ACCOUNT.

         5.1.1. VESTING SCHEDULE. The Employer Matching Account and Employer
Profit Sharing Account of each Participant shall become vested in the
Participant in accordance with the schedule set forth in the Adoption Agreement;
provided, however, that the Vested percentage of a Participant's Employer
Matching Account and Employer Profit Sharing Account determined as of the
Effective Date (or the date of the execution of the Adoption Agreement by the
Employer, if later) shall be not less than such Vested percentage computed under
the Prior Plan Statement, if any, as of that date.

         5.1.2. FULL VESTING. Notwithstanding the foregoing, the entire Employer
Matching Account and Employer Profit Sharing Account of each Participant shall
be fully vested in the Participant upon the earliest occurrence of any of the
following events while in the employment of the Employer or an Affiliate:

         (a)      the Participant's death,

         (b)      the Participant's attainment of the Participant's Normal
                  Retirement Age or, if later, the completion of five (5) years
                  of participation in the Plan,

         (c)      the occurrence of the Participant's Disability,

         (d)      a partial termination of the Plan which is effective as to the
                  Participant, or

         (e)      a complete termination of the Plan or a complete
                  discontinuance of Employer contributions hereto.

In addition, a Participant who is not in the employment of the Employer or an
Affiliate upon a complete termination of the Plan or a complete discontinuance
of Employer contributions hereto, shall be so fully vested if, on the date of
such termination or discontinuance, such Participant has not had a "forfeiture
event" as described in Section 6.2.1.

         5.1.3. SPECIAL RULE FOR PARTIAL DISTRIBUTIONS. If a distribution is
made of less than the entire Employer Matching Account or Employer Profit
Sharing Account of a Participant who is not then fully (100%) vested and the
Employer has elected the separate account option in the Adoption Agreement, then
until the Participant's Employer Matching Account or Employer Profit Sharing
Account becomes fully (100%) vested or until the Participant incurs five (5) or
more consecutive One-Year Breaks in Service, whichever first occurs, (i) a
separate account shall be established for the portion of the Employer Matching
Account or Employer Profit Sharing Account

                                      -36-

<PAGE>

not so distributed and (ii) the Participant's Vested interest in such account at
any relevant time shall not be less than an amount ("X") determined by the
formula: X = P[B + R x D)] - R x D). For the purpose of applying the formula,
"P" is the Vested percentage at the relevant time (determined pursuant to
Section 5); "B" is the separate account balance at the relevant time; "D" is the
amount of the distribution; and "R" is the ratio of the separate account balance
at the relevant time to the Employer Matching Account or Employer Profit Sharing
Account balance immediately after distribution.

         If a distribution is made of less than the entire Employer Matching
Account or Employer Profit Sharing Account of a Participant who is not then
fully (100%) vested and the Employer has elected the subdivision of account
method in the Adoption Agreement, then until the Participant's Employer Matching
Account or Employer Profit Sharing Account becomes fully (100%) vested or until
the Participant incurs five (5) or more consecutive One-Year Breaks in Service,
whichever first occurs, the Participant's Vested interest in such Employer
Matching Account or Employer Profit Sharing Account at any relevant time shall
not be less than an amount ("X") determined by the formula: X = P(B + D) - D.
For the purpose of applying the formula, "P" is the Vested percentage at the
relevant time (determined pursuant to Section 5); "B" is the account balance at
the relevant time; and "D" is the amount of the distribution.

         5.1.4. EFFECT OF BREAK ON VESTING. If a Participant who is not fully
(100%) vested incurs five (5) or more consecutive One-Year Breaks in Service,
returns to Recognized Employment and is thereafter eligible for any additional
allocation of Employer contributions, the Participant's undistributed Employer
Matching Account or Employer Profit Sharing Account, if any, attributable to
Employer contributions allocated as of a date before such five (5) consecutive
One-Year Breaks in Service, and in which the Participant has a fully (100%)
Vested interest by reason of such prior service and the Participant's new
Employer Matching Account or Employer Profit Sharing Account shall be separately
maintained for vesting purposes until the Participant is fully (100%) vested in
each such Account under the rules of Section 1.1.39 and this Section 5.

         5.1.5. PRE-EFFECTIVE DATE VESTING. For any person who does not perform
one (1) Hour of Service on or after the Effective Date of the Adoption
Agreement, the vesting provisions of the Prior Plan Statement shall continue to
apply.

5.2.     OPTIONAL VESTING SCHEDULE.

         5.2.1. ELECTION. If an amendment of the Plan's vesting schedule should
be adopted or the Plan is amended in any way that directly or indirectly affects
the computation of the Participant's Vested percentage, a qualifying Participant
may elect to have the Vested portion of the Participant's Employer Matching
Account or Employer Profit Sharing Account determined under the vesting schedule
as it existed immediately before the adoption of such amendment. (In no event
shall an amendment of the Plan's vesting schedule reduce a Participant's Vested
percentage as of the date such amendment is adopted or, if later, the date such
amendment is effective.)

                                      -37-

<PAGE>

         5.2.2. QUALIFYING PARTICIPANT. A Participant in the Plan qualifies for
the election described in this Section 5.2 only if, as of the expiration of the
period described in Section 5.2.3, the Participant has three (3) or more years
of Vesting Service.

         5.2.3. PROCEDURE FOR ELECTION. The election described in Section 5.2.1
shall be effective only if it is executed in writing upon forms to be prepared
by the Committee and delivered to the Committee after the date upon which the
amendment is formally adopted and before the latest of:

         (a)      the date sixty (60) days after such formal adoption,

         (b)      the date sixty (60) days after the date such amendment becomes
                  effective, or

         (c)      the date sixty (60) days after the date the Participant is
                  issued written notice of the adoption of the amendment.

         5.2.4. CONCLUSIVE ELECTION. Failure to file an election will be deemed
an irrevocable waiver of the election. An election filed in accordance with this
provision will be irrevocable from the date it is filed.

5.3. OTHER ACCOUNTS. The Retirement Savings Account, Safe Harbor Matching
Account, Rollover Account, Nondeductible Voluntary Account, Deductible Voluntary
Account, and Transfer Account of each Participant shall be fully (100%) vested
in the Participant at all times. Each Account will be credited with applicable
contributions, forfeitures, earnings and losses as provided in Section 4.

                                      -38-
<PAGE>

                                    SECTION 6

                                    MATURITY

6.1. EVENTS OF MATURITY. A Participant's Total Account shall mature and the
Vested portion shall become distributable in accordance with Section 7 upon the
earliest occurrence of any of the following events while in the employment of
the Employer or an Affiliate:

         (a)      the Participant's death,

         (b)      the Participant's separation from service, whether voluntary
                  or involuntary,

         (c)      the Participant's attainment of age seventy and one-half
                  (70-1/2) years, by a Participant who is a five percent (5%)
                  owner (as defined in Appendix B) at any time during the year
                  in which the Participant attained age seventy and one-half
                  (70-1/2) years and the crediting of any amounts to such a
                  Participant's Account after such time.

         (d)      the Participant's Disability,

         (e)      if this Plan is a 401(k) profit sharing plan, the disposition
                  by the Employer (which is a corporation) to an unrelated
                  corporation of substantially all the assets (within the
                  meaning of section 409(d)(2) of the Code) used by the Employer
                  in a trade or business of the Employer, if such Employer
                  continues to maintain this Plan after the disposition, but
                  only with respect to employees who continue employment with
                  the corporation acquiring such assets and only if the purchase
                  and sale agreement (or the Committee by written action)
                  specifically authorizes distribution of this Plan's assets in
                  connection with such disposition, or

         (f)      if this Plan is a 401(k) profit sharing plan, the disposition
                  by the Employer (which is a corporation) to an unrelated
                  corporation of the Employer's interest in a subsidiary (within
                  the meaning of section 409(d)(3) of the Code), if such
                  Employer continues to maintain this Plan after the
                  disposition, but only with respect to employees who continue
                  employment with such subsidiary and only if the purchase and
                  sale agreement (or the Committee by written action)
                  specifically authorizes distribution of this Plan's assets in
                  connection with such disposition;

provided, however, that a transfer from Recognized Employment to employment with
the Employer that is other than Recognized Employment or a transfer from the
employment of one Employer participating in the Plan to another such Employer or
to any Affiliate shall not constitute an Event of Maturity.

                                      -39-

<PAGE>
6.2.       FORFEITURES.

         6.2.1. FORFEITURE OF NONVESTED ACCOUNTS. Following the occurrence of a
Participant's Event of Maturity, the nonvested portion of the Participant's
Employer Matching Account or the Participant's Employer Profit Sharing Account,
if any, shall be forfeited as soon as administratively practicable on or after
the Participant's forfeiture event. A forfeiture event shall occur with respect
to a Participant upon the earliest of:

         (a)      the occurrence after an Event of Maturity of five (5)
                  consecutive One-Year Breaks in Service,

         (b)      the distribution after an Event of Maturity, to (or with
                  respect to) a Participant of the entire Vested portion of the
                  Total Account of the Participant,

         (c)      the Event of Maturity of a Participant who has no Vested
                  interest in the Participant's Total Account, or

         (d)      the death of the Participant at a time and under circumstances
                  which do not entitle the Participant to be fully (100%) vested
                  in the Participant's Total Account.

         6.2.2. RESTORATION UPON REHIRE AFTER FORFEITURE. If the Participant
returns to Recognized Employment with the Employer or an Affiliate after the
non-Vested portion of the Participant's Employer Matching Account or Employer
Profit Sharing Account has been forfeited and before the Participant has five
(5) consecutive One-Year Breaks in Service, the amount so forfeited shall be
restored to the Participant's Employer Matching Account or Employer Profit
Sharing Account as of the Valuation Date coincident with or next following the
date the Participant returns (without adjustment for gains or losses after such
forfeiture).

         6.2.3. USE OF FORFEITURES. Forfeitures shall be used for the following
purposes (and, unless the Committee determines otherwise, in the following
order): to make restorations for rehired Participants of the same Employer as
required in Section 6.2.2, to reduce Employer required contributions, to reduce
Employer discretionary contributions (if any), to reduce Plan expenses in the
Plan Year in which the Participant's forfeiture event occurred or in the
succeeding Plan Year, or to correct errors, omissions and exclusions.
Forfeitures shall be used for such items in the current Plan Year that remain
unpaid when the forfeiture is determined, and thereafter to such unpaid items in
succeeding Plan Years until the forfeitures are exhausted. Any forfeitures
remaining at the termination of the Plan shall be considered to be a
discretionary contribution and shall be allocated pursuant to Section 3.4.

         6.2.4. SOURCE OF RESTORATION. The amount necessary to make the
restoration required under Section 6.2.2 shall come first from the forfeitures
of Participants. If such forfeitures

                                      -40-

<PAGE>

are not adequate for this purpose, the Employer shall make a contribution
adequate to make the restoration as of that Annual Valuation Date (in addition
to any contributions made under Section 3). If the Participant is rehired by an
Affiliate that is not an Employer, the amount necessary to make the restoration
shall come first from the forfeitures of Participants of the Employer and, if
such forfeitures are not adequate for this purpose, then the Employer shall make
a contribution adequate to make the restoration (in addition to any
contributions made under Section 3).

                                      -41-

<PAGE>

                                   SECTION 7

                             DISTRIBUTIONS AND LOANS

7.1.     DISTRIBUTIONS TO PARTICIPANTS UPON EVENT OF MATURITY.

         7.1.1. APPLICATION FOR DISTRIBUTION REQUIRED. No distribution shall be
made from the Plan until the Committee has received an application for
distribution from the Participant entitled to receive distribution. The
Committee may prescribe rules regarding the form of such application, the method
of filing such application (including telephonic, electronic or similar methods)
and the information required to be furnished in connection with such
application.

         (a)      EXCEPTION FOR SMALL AMOUNTS. If a Participant whose Vested
                  Total Account does not exceed Five Thousand Dollars ($5,000)
                  incurs an Event of Maturity, then such Vested Total Account
                  shall be automatically distributed in a single lump sum as
                  soon as administratively practicable on or after the
                  Distribution Date following such Event of Maturity without an
                  application for distribution. A Participant who has no Vested
                  interest in the Participant's Total Account as of the
                  Participant's Event of Maturity shall be deemed to have
                  received an immediate distribution of the Participant's entire
                  interest in the Plan as of such Event of Maturity.

         (b)      EXCEPTION FOR REQUIRED DISTRIBUTIONS. Any Vested Total Account
                  for which no application has been timely received on or before
                  the required beginning date effective as to a Participant
                  under Section 7.1.9 shall be automatically distributed in a
                  lump sum (if the Plan is not an exempt profit sharing plan,
                  however, the vested Total Account shall be distributed
                  pursuant to Section 7.1.6), without an application for
                  distribution.

         (c)      EXCEPTION FOR NO ELECTION TO DEFER. Unless the Participant
                  elects otherwise, distribution of the Participant's Vested
                  Total Account will begin no later than the 60th day after the
                  latest of the close of the Plan Year in which: (i) the
                  Participant attains age 65 (or Normal Retirement Age, if
                  earlier), (ii) occurs the tenth anniversary of the year in
                  which the Participant commenced participation in the Plan, or
                  (iii) the Participant separates from service with the
                  Employer. The failure of the Participant (and, if necessary,
                  the Participant's spouse) to request a distribution after the
                  Participant has had an Event of Maturity shall be an election
                  to defer payment in satisfaction of the previous sentence.

         7.1.2. SPOUSAL CONSENT. The consent of the Participant's spouse shall
not be required to make distributions from the Plan if this Plan is an exempt
profit sharing plan (as defined in Section 7.1.7). If, however, this Plan is not
an exempt profit sharing plan (as defined in

                                      -42-

<PAGE>

Section 7.1.7), then except as provided in Section 7.1.6(a), the consent of a
Participant's spouse shall be required to make distributions from the Plan in
any form other than a QJ&SA contract (as defined in Section 7.1.6(d)).

         7.1.3. FORM OF DISTRIBUTION. At the direction of the Committee (subject
to Section 7.1.4), the Trustee shall make or commence distribution of the
Participant's Vested Total Account to the Participant in one of the following
optional forms of benefit as permitted in the Adoption Agreement and as the
Participant shall designate:

         (a)      LUMP SUM. Distribution shall be made in a single lump sum.

         (b)      INSTALLMENTS. Distribution shall be made in a series of
                  substantially equal installments payable monthly, quarterly or
                  annually over a period of time not extending beyond the life
                  expectancy of the Participant and the Participant's
                  "designated beneficiary" as determined under section 401(a)(9)
                  of the Code.

         (c)      OTHER INSTALLMENTS. Distributions shall be made to the
                  Participant in a series of installments as specified in the
                  Adoption Agreement. Notwithstanding the preceding sentence,
                  any such installment must be in an amount that complies with
                  section 401(a)(9) of the Code and regulations thereunder
                  (proposed and final), including the minimum distribution
                  incidental benefit requirements determined by using the
                  applicable divisor from the table set forth in Q&A-4 of
                  section 1.401(a)(9)-2 of the proposed regulations.

         (d)      CHANGE IN INSTALLMENTS. Following commencement of installment
                  distributions under (b) or (c) above, a Participant may elect
                  to change the amount or number of installments (i.e., increase
                  or decrease the amount of such distributions) provided that,
                  to the extent such election affects distributions to be made
                  on or after the Participant's required beginning date, such
                  election requires that distributions made for each
                  distribution year be equal to the minimum required
                  distribution determined pursuant to Section 7.1.5(b). The
                  Committee may prescribe rules regarding the form of such
                  election, the method of giving such election and the
                  information to be furnished in connection with such election.

         (e)      ANNUITY CONTRACT. Distribution shall be made by the purchase
                  and distribution of an annuity contract as specified in the
                  Adoption Agreement. Such annuity contract shall be
                  nontransferable and may not be in any form that will provide
                  for payments over a period extending beyond the life
                  expectancy of the Participant or the joint and last survivor
                  life expectancy of the Participant and the Participant's
                  "designated beneficiary" as determined under section 401(a)(9)
                  of the Code.

                                      -43-

<PAGE>

         7.1.4. SUBSTANTIALLY EQUAL. Distributions shall be considered to be
substantially equal if the distributions are determined in whichever of the
following manners is applicable:

         (a)      TERM CERTAIN INSTALLMENTS. If distributions are in the form of
                  installments payable over a term certain period, the amount of
                  the distribution required to be made for each calendar year
                  (the "distribution year") shall be determined by dividing the
                  amount of the Vested Total Account as of the last Valuation
                  Date in the calendar year immediately preceding the
                  distribution year (such preceding calendar year being the
                  "valuation year") by the number of remaining installment
                  payments to be made (including the distribution to be
                  determined). The amount of the Vested Total Account as of such
                  Valuation Date shall be increased by the amount of any
                  contributions and forfeitures allocated to the Vested Total
                  Account during the valuation year and after such Valuation
                  Date (including contributions and forfeitures, if any, made
                  after the end of the valuation year which are allocated as of
                  dates in the valuation year). The amount of the Vested Total
                  Account shall be decreased by the amount of any distributions
                  made for the valuation year and after such Valuation Date.

         (b)      LIFETIME INSTALLMENTS. If distributions are in the form of
                  installments over the life expectancy of the recipient or the
                  joint and last survivor life expectancy of the Participant and
                  such "designated beneficiary," the amount of the distribution
                  required to be made for each calendar year (the "distribution
                  year") shall be determined by dividing the amount of the
                  Vested Total Account as of the last Valuation Date in the
                  calendar year immediately preceding the distribution year
                  (such preceding calendar year being the "valuation year") by
                  the remaining life expectancy as of the distribution year. The
                  amount of the Vested Total Account as of the last Valuation
                  Date in the valuation year shall be increased by the amount of
                  any contributions and forfeitures allocated to the Vested
                  Total Account during the valuation year and after such
                  Valuation Date (including contributions and forfeitures, if
                  any, made after the end of the valuation year which are
                  allocated as of dates in the valuation year). The amount of
                  the Vested Total Account shall be decreased by distributions
                  made for the valuation year and after such Valuation Date.

         7.1.5. LIFE EXPECTANCY. Life expectancy shall be determined from the
tables published under section 72 of the Code (except as provided in (b) below).
Life expectancy shall be based upon attained age on the individual's birthday in
the calendar year for which life expectancy is being determined and, in the
absence of an election to recalculate life expectancy as provided in (a) below,
shall be reduced by one (1) year in each succeeding calendar year.

         (a)      ELECTION TO RECALCULATE LIFE EXPECTANCY. A Participant may
                  elect to redetermine the Participant's life expectancy for
                  each succeeding calendar year that a distribution is required
                  to be made. In the case of a Participant

                                      -44-

<PAGE>

                  whose "designated beneficiary" is the Participant's spouse,
                  the Participant may elect to have life expectancy for the
                  Participant and the Participant's spouse redetermined for each
                  succeeding calendar year that a distribution is required to be
                  made. The election must be made no later than the time of the
                  first required distribution. The election is irrevocable and
                  must apply to all subsequent years.

         (b)      MINIMUM DISTRIBUTION INCIDENTAL BENEFIT REQUIREMENT. If a
                  Participant's "designated beneficiary" is not his or her
                  spouse, the life expectancy factor used to compute the amount
                  of the substantially equal payment during the Participant's
                  lifetime shall not be greater than the factor determined under
                  section 1.401(a)(9)-2 of the proposed income tax regulations
                  (the minimum distribution incidental benefit requirement).

         7.1.6. PRESUMPTIVE FORMS. The selection of a form of distribution shall
be subject, however, to the following rules:

         (a)      REQUIRED LUMP SUM. As provided in Section 7.1.1(a), if the
                  value of the Participant's Vested Total Account does not
                  exceed Five Thousand Dollars ($5,000), the distribution shall
                  be made in a single lump sum.

         (b)      MARRIED PARTICIPANT. In the case of any distribution which is
                  to be made:

                  (i)      if this Plan is not an exempt profit sharing plan (as
                           defined in Section 7.1.7), and

                  (ii)     when paragraph (a) above is not applicable, and

                  (iii)    to a Participant who is married on the date when such
                           distribution is to be made, and

                  (iv)     to a Participant who either: (A) is required to
                           receive distribution in the form of a QJ&SA contract,
                           or (B) has elected, if the Adoption Agreement so
                           provides, to receive distribution in the form of an
                           annuity contract,

                  distribution shall be effected for such Participant by
                  applying the entire Vested Total Account to purchase and
                  distribute to such Participant a QJ&SA contract. A Participant
                  may reject distribution in the form of a QJ&SA contract by
                  filing with the Committee an affirmative written rejection of
                  distribution in that form and an election of any form of
                  distribution permitted under the Plan not more than ninety
                  (90) days before the Distribution Date. Such a rejection may
                  be made or revoked at any time and any number of times

                                      -45-

<PAGE>

                  until the Distribution Date. A rejection shall not be
                  effective unless the Participant's spouse consents. To be
                  valid, the consent of the spouse must be in writing, must
                  acknowledge the effect of the distribution, must be witnessed
                  by a notary public, must be given during the ninety (90) day
                  period before the Distribution Date and must relate to that
                  specific distribution. The consent of the spouse must be to
                  any form of distribution permitted under the Plan. The
                  Participant may elect to change the form of distribution to
                  the QJ&SA contract without any requirement of further spousal
                  consent. The consent of the spouse shall be irrevocable and
                  shall be effective only with respect to that spouse.
                  Distribution may not commence more than ninety (90) days after
                  nor, subject to Section 7.5.1, less than thirty (30) days
                  after the date the Participant is furnished a written
                  explanation of the terms and conditions of the QJ&SA contract,
                  the Participant's right to reject, and the effect of rejecting
                  distribution in the form of the QJ&SA contract, the
                  requirement for the consent of the Participant's spouse, the
                  right to revoke a prior rejection of distribution in the form
                  of a QJ&SA contract, and the right to make any number of
                  further revocations or rejections until the Distribution Date.

         (c)      UNMARRIED PARTICIPANT. In the case of any distribution which
                  is to be made:

                  (i)      if this Plan is not an exempt profit sharing plan (as
                           defined in Section 7.1.7), and

                  (ii)     when paragraph (a) above is not applicable, and

                  (iii)    to a Participant who is not married on the date when
                           such distribution is to be made, and

                  (iv)     to a Participant who either: (A) is required to
                           receive distribution in the form of a Life Annuity
                           contract, or (B) has elected, if the Adoption
                           Agreement so provides, to receive distribution in the
                           form of an annuity contract,

                  distribution shall be effected for such Participant by
                  applying the entire Vested Total Account to purchase and
                  distribute to such Participant a Life Annuity contract. A
                  Participant may reject distribution in the form of a Life
                  Annuity contract by filing with the Committee an affirmative
                  written rejection of distribution in that form and an election
                  of any form of distribution permitted under the Plan not more
                  than ninety (90) days before the Distribution Date. Such a
                  rejection may be made or revoked at any time and any number of
                  times until the Distribution Date. Distribution may not
                  commence more than ninety (90) days after nor, subject to
                  Section 7.5.1, less than thirty (30) days after the date the
                  Participant is furnished a written explanation of the terms
                  and

                                      -46-

<PAGE>

                  conditions of the Life Annuity contract, the Participant's
                  right to reject, and the effect rejecting distribution in the
                  form of the Life Annuity contract, the right to revoke a prior
                  rejection of distribution in the form of a Life Annuity
                  contract, and the right to make any number of further
                  revocations or rejections until the Distribution Date.

         (d)      QJ&SA CONTRACT. A QJ&SA contract is an immediate annuity
                  contract issued as an individual policy or under a master or
                  group contract which provides for a monthly annuity payable to
                  and for the lifetime of the Participant beginning as of the
                  Distribution Date as of which it is purchased with a survivor
                  annuity payable monthly after the death of the Participant to
                  and for the lifetime of the surviving spouse of the
                  Participant (to whom the Participant was married on the date
                  as of which the first payment is due) in an amount equal to
                  fifty percent (50%) of the amount payable during the joint
                  lives of the Participant and surviving spouse. The contract
                  shall be a QJ&SA contract only if it is issued on a premium
                  basis which does not discriminate on the basis of the sex of
                  the Participant or the surviving spouse. The contract shall
                  comply with the requirements of this Plan and section
                  401(a)(9) of the Code and the regulations thereunder.

         (e)      LIFE ANNUITY CONTRACT. A Life Annuity contract is an immediate
                  annuity contract issued as an individual policy or under a
                  group or master contract which provides for a monthly annuity
                  payable to and for the lifetime of an unmarried Participant
                  beginning as of the Distribution Date as of which it is
                  purchased. The contract shall be a Life Annuity contract only
                  if it is issued on a premium basis which does not discriminate
                  on the basis of the sex of the Participant. The contract shall
                  comply with the requirements of this Plan and section
                  401(a)(9) of the Code and the regulations thereunder.

           7.1.7.   EXEMPT PROFIT SHARING PLAN. This Plan is an exempt profit
sharing plan if the following conditions are satisfied:

         (a)      this Plan is adopted as a profit sharing plan, and

         (b)      no Participant under this Plan can elect to receive payments
                  in the form of a lifetime annuity, and

         (c)      this Plan is not a direct or indirect transferee of assets
                  from a defined benefit pension plan, money purchase pension
                  plan or target benefit money purchase pension plan, and

         (d)      this Plan is not a direct or indirect transferee from a stock
                  bonus plan or a profit sharing plan which was otherwise
                  required to make available to

                                      -47-

<PAGE>

                  Participants with respect to whom assets and liabilities were
                  transferred distribution in the form of a lifetime annuity.

           7.1.8.   TIME OF DISTRIBUTION. Upon the receipt of a proper
application from the Participant requesting distribution after an Event of
Maturity, and after the right of the Participant to receive a distribution
has been established, the Committee shall cause the Trustee to determine the
value of the Participant's Vested Total Account and to make or commence
distribution of such Vested Total Account as soon as administratively
practicable after the Participant requests a distribution. No distribution,
however, shall be made as of a Distribution Date preceding the date the
Participant's application is received by the Committee.

           7.1.9.   REQUIRED BEGINNING DATE. Distribution to the Participant
shall be made not later than the required beginning date.

         (a)      GENERAL RULE. The required beginning date is the later of (i)
                  the April 1 following the calendar year in which the
                  Participant attains age seventy and one-half (70-1/2) years,
                  or (ii) the April 1 following the calendar year in which the
                  Participant terminates employment.

         (b)      SPECIAL RULE FOR FIVE PERCENT (5%) OWNER. If the Participant
                  is a five percent (5%) owner (as defined in Appendix B) at any
                  time during the Plan Year ending with or within the calendar
                  year in which such Participant attains age seventy and
                  one-half (70-1/2) years, the required beginning date for such
                  Participant shall be the April 1 following the calendar year
                  in which the Participant attains age seventy and one-half
                  (70-1/2) years. If any amounts are thereafter credited to such
                  Participant's Accounts, then for purposes of Section 7.1.1(b),
                  each subsequent December 31 shall be treated as a required
                  beginning date.

         This Section 7.1.9 is generally effective January 1 of the calendar
year in which the Adoption Agreement is signed. If the Plan is an existing plan
that was in effect prior to the execution of the Adoption Agreement and the
Prior Plan Statement did not contain the rules set forth in this Section 7.1.9,
however, then the required beginning date for a Participant who (i) has not
incurred a separation from service, (ii) is not a five percent (5%) owner (as
defined in Appendix B of the Basic Plan Document), and (iii) attains age seventy
and one-half (70-1/2) years in the calendar year in which the Adoption Agreement
is signed, shall be the April 1 following the calendar year in which the
Participant attains age seventy and one-half (70-1/2) years, unless the
Participant elects to defer commencement of benefit payments until the April 1
following the calendar year in which the Participant's separation from service
occurs.

           7.1.10. EFFECT OF REEMPLOYMENT. If a Participant is reemployed by the
Employer or an Affiliate before the Participant attains Normal Retirement Age
and before distribution is completed, the Participant's Vested Total Account
shall continue to be held in the Fund until the

                                      -48-

<PAGE>

Participant incurs another Event of Maturity after the Participant's
reemployment. It is the general intent of this Plan that no distribution shall
be made before the Normal Retirement Age of a Participant while the Participant
is employed by the Employer or an Affiliate.

         7.1.11.  DEATH PRIOR TO DISTRIBUTION. If a Participant dies after the
Participant's Event of Maturity but before distribution of the Participant's
Vested Total Account has been made, the undistributed Vested Total Account shall
be distributed to the Participant's beneficiary as provided in Section 7.3. If,
at the death of the Participant, any payment to the Participant was due or
otherwise pending but not actually paid, the amount of such payment shall be
included in the Vested Total Account which is payable to the Beneficiary (and
shall not be paid to the Participant's estate).

7.2.     IN-SERVICE DISTRIBUTIONS AND HARDSHIP DISTRIBUTIONS.

         7.2.1. WITHDRAWALS FROM NONDEDUCTIBLE VOLUNTARY ACCOUNT. If the
Adoption Agreement so provides, a Participant (whether or not then employed by
the Employer) may make withdrawals from time to time from the Participant's
Nondeductible Voluntary Account (if any). To receive such a withdrawal, the
Participant must apply to the Committee. In the application, the Participant
shall specify the dollar amount to be withdrawn. Such withdrawal application
shall be approved by the Committee to be made as of the Distribution Date
coincident with or next following the approval of the application by the
Committee and shall be made in a lump sum cash payment as soon as
administratively practicable after such Distribution Date.

         (a)      ACCOUNTING. The amount of such withdrawals by a Participant
                  shall be deemed to first come from the aggregate amount of
                  voluntary contributions theretofore made by the Participant
                  and only thereafter from the earnings or gains in, or
                  attributable to, the Nondeductible Voluntary Account.
                  Notwithstanding the foregoing, any such withdrawal shall be
                  deemed to have first been taken from the Participant's
                  nondeductible voluntary contributions made prior to January 1,
                  1987, to the extent of the aggregate amount not previously
                  withdrawn. Thereafter, withdrawals shall be deemed to have
                  been taken from a combination of (i) the Participant's
                  nondeductible voluntary contributions made after December 31,
                  1986, to the extent of the aggregate amount thereof not
                  previously withdrawn, and (ii) a portion of the earnings in
                  the Nondeductible Voluntary Account. The portion of each such
                  withdrawal that is deemed to be earnings will be in the same
                  ratio as the total earnings of the Nondeductible Voluntary
                  Account bear to the total Nondeductible Voluntary Account.

         (b)      SPOUSAL CONSENT. Notwithstanding the foregoing, no withdrawal
                  shall be made pursuant to this Section 7.2.1 unless (i) this
                  Plan is an exempt profit sharing plan (as defined in Section
                  7.1.7), or (ii) the value of the Participant's Vested Total
                  Account does not exceed Five Thousand Dollars ($5,000), or

                                      -49-

<PAGE>
                  (iii) the spouse of the Participant, if any, consents in
                  writing to the withdrawal. To be valid, the consent of such
                  spouse must be in writing, must acknowledge the effect of the
                  withdrawal and must be witnessed by a notary public. The
                  consent of the spouse must be given within ninety (90) days
                  prior to the Distribution Date as of which the withdrawal is
                  made and must relate to that specific withdrawal. The consent
                  given by one spouse shall be effective only with respect to
                  that spouse.

         (c)      COORDINATION WITH SECTION 4.1. If the Nondeductible Voluntary
                  Account is invested in more than one (1) Subfund authorized
                  and established under Section 4.1, the amount withdrawn shall
                  be charged to each such Subfund in the same proportions as the
                  Nondeductible Voluntary Account is invested in each Subfund.

         7.2.2.   IN-SERVICE DISTRIBUTIONS. If the Plan is not a money purchase
pension plan and if the Adoption Agreement so provides, a Participant may
receive an in-service distribution while employed from the Vested portion of the
Accounts listed in (c) below (unless the Adoption Agreement specifically
prohibits in-service distributions from a particular account) if the conditions
in (a) and (b) below have been fulfilled. To receive such a distribution, the
Participant must apply to the Committee. In the application, the Participant
shall specify the dollar amount to be distributed. Such in-service distribution
shall be approved by the Committee to be made as of the Distribution Date
coincident with or next following the approval of the application by the
Committee and shall be made in a lump sum cash payment as soon as
administratively practicable after such Distribution Date.

         (a)      LIMITATIONS. Unless and until a Participant shall have been a
                  Participant for five (5) full years, the Participant shall not
                  be entitled to an in-service distribution from the
                  Participant's Employer Matching Account or Employer Profit
                  Sharing Account under this Section 7.2.2 which would reduce
                  that Employer Matching Account or Employer Profit Sharing
                  Account below the amounts credited as a result of the Employer
                  contributions made during the most recent two (2) consecutive
                  Plan Years ending coincident with or immediately preceding the
                  Distribution Date as of which such distribution is made.

         (b)      SPOUSAL CONSENT. Notwithstanding the foregoing, no
                  distribution shall be made pursuant to this Section 7.2.2
                  unless (i) this Plan is an exempt profit sharing plan (as
                  defined in Section 7.1.7), or (ii) the value of the
                  Participant's Vested Total Account does not exceed Five
                  Thousand Dollars ($5,000), or (iii) the spouse of the
                  Participant, if any, consents in writing to the distribution.
                  To be valid, the consent of the spouse must be in writing,
                  must acknowledge the effect of the distribution and must be
                  witnessed by a notary public. The consent of the spouse must
                  be given within ninety (90) days prior to the Distribution
                  Date and must relate to the specific distribution. The

                                      -50-

<PAGE>

                  consent of the spouse shall be irrevocable and shall be
                  effective only with respect to that spouse.

         (c)      SEQUENCE OF ACCOUNTS. Each in-service distribution made
                  pursuant to this Section 7.2.2 shall first be taken from and
                  charged to the Participant's Accounts (if the Adoption
                  Agreement permits distribution from such Account) in the
                  following sequence (unless the Committee adopts a different
                  sequence in writing):

                         Nondeductible Voluntary Account
                                Rollover Account
                                Transfer Account
                            Employer Matching Account
                         Employer Contributions Account
                          Deductible Voluntary Account
                          Safe Harbor Matching Account.

                  Distributions from the Participant's Nondeductible Voluntary
                  Account shall be distributed in the sequence described in
                  Section 7.2.1.

         (d)      COORDINATION WITH SECTION 4.1. If an in-service distribution
                  is made from an Account which is invested in more than one (1)
                  Subfund authorized and established under Section 4.1, the
                  amount distributed shall be charged to each Subfund in the
                  same proportions as the Account is invested in each Subfund.

         7.2.3. AGE 59-1/2 IN-SERVICE DISTRIBUTIONS. If the Plan is not a money
purchase pension plan and the Adoption Agreement so provides, a Participant may
receive a distribution of all or a part of the Vested portion of the
Participant's Total Account (unless the Adoption Agreement specifically
prohibits age 59-1/2 in-service distributions from a particular account) if the
Participant has attained age fifty-nine and one-half (59-1/2) years. To receive
such a distribution, the Participant must apply to the Committee. In the
application, the Participant shall specify the dollar amount to be distributed.
Such distribution shall be approved by the Committee to be made as of the
Distribution Date coincident with or next following the approval of the
application by the Committee and shall be made in a lump sum cash payment as
soon as administratively practicable after such Distribution Date.

         (a)      SPOUSAL CONSENT. Notwithstanding the foregoing, no
                  distribution shall be made pursuant to this Section 7.2.3
                  unless (i) this Plan is an exempt profit sharing plan (as
                  defined in Section 7.1.7), or (ii) the value of the
                  Participant's Vested Total Account does not exceed Five
                  Thousand Dollars ($5,000), or (iii) the spouse of the
                  Participant, if any, consents in writing to the distribution.
                  To be valid, the consent of the spouse must be in writing,
                  must acknowledge the effect of the distribution and must be
                  witnessed by a notary

                                      -51-

<PAGE>

                  public. The consent of the spouse must be given within
                  ninety (90) days prior to the Distribution Date as of which
                  the distribution is made and must relate to the specific
                  distribution. The consent of the spouse shall be irrevocable
                  and shall be effective only with respect to that spouse.

         (b)      SEQUENCE OF ACCOUNTS. Each in-service distribution made
                  pursuant to this Section 7.2.3 shall first be taken from and
                  charged to the Participant's Accounts (if the Adoption
                  Agreement permits distribution from such Account) in the
                  following sequence (unless the Committee adopts a different
                  sequence in writing):

                         Nondeductible Voluntary Account
                                Rollover Account
                                Transfer Account
                            Employer Matching Account
                         Employer Contributions Account
                          Deductible Voluntary Account
                           Retirement Savings Account
                          Safe Harbor Matching Account.

                  Distributions from the Participant's Nondeductible Voluntary
                  Account shall be distributed in the sequence described in
                  Section 7.2.1.

         (c)      COORDINATION WITH SECTION 4.1. If an in-service distribution
                  is made from an Account which is invested in more than one (1)
                  Subfund authorized and established under Section 4.1, the
                  amount distributed shall be charged to each Subfund in the
                  same proportions as the Account is invested in each Subfund.

         7.2.4.   HARDSHIP DISTRIBUTIONS. If the Plan is not a money purchase
pension plan and the Adoption Agreement so provides, a Participant (whether or
not then employed by the Employer) may receive a hardship distribution from the
Vested portion of the Participant's Total Account (unless the Adoption Agreement
specifically prohibits hardship distributions from a particular Account) if the
Committee determines that such hardship distribution is for one of the purposes
described in (a) below and the conditions in (b) and (c) below have been
fulfilled. To receive such a distribution, the Participant must apply to the
Committee. In the application, the Participant shall specify the dollar amount
to be distributed. Such hardship distribution shall be approved by the Committee
to be made in a lump sum cash payment as soon as administratively practicable
following the approval of the application by the Committee.

         (a)      PURPOSES. Hardship distributions shall be allowed under
                  Section 7.2.4 only for such of the following purposes as are
                  permitted in the Adoption Agreement and only if the
                  Participant establishes that the hardship distribution is to
                  be made for one of the following purposes:

                                      -52-

<PAGE>

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

                  (ii)     costs directly related to the purchase of a principal
                           residence for the Participant (excluding mortgage
                           payments),

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

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

                  Such purposes shall be considered to be an immediate and heavy
                  financial need of the Participant.

         (b)      LIMITATIONS. In no event shall the cumulative amount of
                  hardship distributions withdrawn from a Participant's
                  Retirement Savings Account or that portion of a Participant's
                  Transfer Account which includes contributions made pursuant to
                  an earnings reduction agreement exceed the amount of
                  contributions to that Account made pursuant to the
                  Participant's Retirement Savings Election (i.e., hardship
                  distributions from that Account shall not include any earnings
                  on such contributions or any curative allocations or earnings
                  on curative allocations made pursuant to Section 2.3 of
                  Appendix D). The amount of the hardship distribution shall not
                  exceed the amount of the Participant's immediate and heavy
                  financial need; provided, however, that the amount of the
                  immediate and heavy financial need may include amounts
                  necessary to pay any federal, state, or local income taxes or
                  penalties reasonably anticipated to result from the
                  distribution. In addition, a hardship distribution which
                  includes a portion of the Participant's Retirement Savings
                  Account or that portion of a Participant's Transfer Account
                  which includes contributions made pursuant to an earnings
                  reduction agreement shall not be allowed unless the
                  Participant has obtained all distributions, other than
                  hardship distributions, and all nontaxable loans (at the time
                  of the loan) currently available under all plans maintained by
                  the Employer and Affiliates. Other funds are not currently
                  available unless the funds are available prior to or
                  coincidently with the date the in-service hardship
                  distribution is available.

                                      -53-

<PAGE>

         (c)      SPOUSAL CONSENT. Notwithstanding the foregoing, no
                  distribution shall be made pursuant to this Section 7.2.4
                  unless (i) this Plan is an exempt profit sharing plan (as
                  defined in Section 7.1.7), or (ii) the value of the
                  Participant's Vested Total Account does not exceed Five
                  Thousand Dollars ($5,000), or (iii) the spouse of the
                  Participant, if any, consents in writing to the distribution.
                  To be valid, the consent of the spouse must be in writing,
                  must acknowledge the effect of the distribution and must be
                  witnessed by a notary public. The consent of the spouse must
                  be given within ninety (90) days prior to the date the
                  distribution is made and must relate to the specific
                  distribution. The consent of the spouse shall be irrevocable
                  and shall be effective only with respect to that spouse.

         (d)      COORDINATION WITH OTHER PLANS. If the hardship distribution is
                  made from a Participant's Retirement Savings Account, the
                  Participant's Retirement Savings Election and elective
                  contributions and employee contributions under all other plans
                  maintained by the Employer and Affiliates shall be canceled
                  for twelve (12) months after receipt of a hardship
                  distribution and shall not be automatically reinstated.
                  Thereafter, the Participant may, upon giving prior notice to
                  the Committee, enter into a new Retirement Savings Election
                  effective as of any subsequent Modification Date following
                  such twelve (12) month period, provided the Participant is in
                  Recognized Employment on that date. In addition, the
                  Participant shall not be allowed to make elective
                  contributions under the Plan and all other plans maintained by
                  the Employer and Affiliates for the Participant's taxable year
                  immediately following the taxable year of the hardship
                  distribution which exceed the dollar limit in effect for that
                  taxable year under section 402(g) of the Code (which is
                  $10,500 for 2000 and which is adjusted under the Code for
                  cost-of-living increases) less the amount of the Participants
                  elective contributions for the taxable year of the hardship
                  distribution. For the purposes of this Section 7.2.4(d), all
                  other plans maintained by the Employer and Affiliates shall
                  mean all qualified and nonqualified plans of deferred
                  compensation maintained by the Employer and Affiliates
                  (including stock option, stock purchase or similar plans).

         (e)      SEQUENCE OF ACCOUNTS. Each hardship distribution made pursuant
                  to this Section 7.2.4 shall first be taken from and charged to
                  the Participant's Accounts (if the Adoption Agreement permits
                  distribution from such Account) in the following sequence
                  (unless the Committee adopts a different sequence in writing):

                                      -54-

<PAGE>

                         Nondeductible Voluntary Account
                                Rollover Account
                                Transfer Account
                         Employer Contributions Account
                           Employer Matching Account
                          Deductible Voluntary Account
                           Retirement Savings Account
                          Safe Harbor Matching Account.

                  Distributions from the Participant's Nondeductible Voluntary
                  Account shall be distributed in the sequence described in
                  Section 7.2.1.

         (f)      COORDINATION WITH SECTION 4.1. If the hardship distribution is
                  made from an Account which is invested in more than one (1)
                  Subfund authorized and established under Section 4.1, the
                  amount withdrawn shall be charged to each such Subfund in the
                  same proportions as the Account is invested in each Subfund.

7.3.     DISTRIBUTIONS TO BENEFICIARIES.

         7.3.1. APPLICATION FOR DISTRIBUTION REQUIRED. No distribution shall be
made from the Plan until the Committee has received an application for
distribution from the Beneficiary of a Participant entitled to receive
distribution. The Committee may prescribe rules regarding the form of such
application, the method of filing such application (including telephonic,
electronic or similar methods) and the information required to be furnished in
connection with such application.

         (a)      EXCEPTION FOR SMALL AMOUNTS. Upon the death of a Participant
                  whose Vested Total Account does not exceed Five Thousand
                  Dollars ($5,000), such Participant's Vested Total Account
                  shall be distributed to the Beneficiary in a single lump sum
                  as soon as administratively practicable on or after the
                  Distribution Date following such Participant's death without
                  an application for distribution.

         (b)      EXCEPTION FOR REQUIRED DISTRIBUTIONS. Any Vested Total Account
                  for which no application has been timely received on or
                  before the required beginning date effective as to a
                  Beneficiary under Section 7.3.5 shall be automatically
                  distributed in a lump sum (if the Plan is not an exempt
                  profit sharing plan, the Vested Total Account shall be
                  distributed pursuant to Section 7.3.3), without an
                  application for distribution.

         7.3.2. FORM OF DISTRIBUTION. At the direction of the Committee, the
Trustee shall make or commence distribution of the Participant's Vested Total
Account to the Beneficiary in one

                                      -55-

<PAGE>

of the following optional forms of benefit permitted in the Adoption Agreement
and as the Beneficiary shall designate:

         (a)      LUMP SUM. Distribution shall be made in a single lump sum
                  payment.

         (b)      CONTINUED INSTALLMENTS TO BENEFICIARY. If the Participant died
                  on or after the Participant's required beginning date, then
                  distribution shall be made in a series of substantially equal
                  installments payable monthly, quarterly or annually which
                  provides distribution to such Beneficiary at a rate
                  (considering both time and amount) which is cumulatively at
                  least as rapid as the rate of distribution commenced prior to
                  the death of the Participant.

         (c)      INSTALLMENTS TO BENEFICIARIES. If the Participant died before
                  the Participant's required beginning date, then distribution
                  shall be made in a series of substantially equal installments,
                  the last payment of which shall be made not later than
                  December 31 of the calendar year in which occurs the fifth
                  (5th) anniversary of the death of the Participant; provided,
                  however, that:

                  (i)      if the Beneficiary is an individual who is not the
                           surviving spouse of the Participant and if
                           distributions will commence not later than December
                           31 of the calendar year following the calendar year
                           of the Participant's death and will not be made to
                           such individual Beneficiary over a period of years
                           not extending beyond the life expectancy of such
                           Beneficiary, then distribution may be made in a
                           series of substantially equal monthly, quarterly or
                           annual installment, or

                  (ii)     if the Beneficiary is the surviving spouse of the
                           Participant and if distributions will be made to such
                           surviving spouse over a period of years not extending
                           beyond the life expectancy of the surviving spouse,
                           and will commence not later than the date specified
                           in paragraph (i) above or, if later, the December 31
                           of the calendar year in which the Participant would
                           have attained age seventy and one-half (70-1/2)
                           years, then distribution may be made in a series of
                           substantially equal monthly, quarterly or annual
                           installments.

         (d)      OTHER INSTALLMENTS. Distribution shall be made to the
                  Beneficiary in a series of installments as specified in the
                  Adoption Agreement. Notwithstanding the preceding sentence,
                  any such installment must be in an amount that complies with
                  section 401(a)(9) of the Code and regulations thereunder
                  (proposed or final).

         (e)      ANNUITY CONTRACT. Distribution shall be made to the
                  Beneficiary by the purchase and distribution of an annuity
                  contract as specified in the Adoption

                                      -56-

<PAGE>

                  Agreement. Such annuity contract may not be in any form that
                  will provide for payments over a period extending beyond the
                  life expectancy of the Beneficiary as determined under section
                  401(a)(9) of the Code.

For purposes of this Section 7.3.2, substantially equal and life expectancy
shall have the meaning given to those terms in Section 7.1.

         7.3.3. PRESUMPTIVE FORM. The selection of a form of distribution shall
be subject, however, to the following rules:

         (a)      REQUIRED LUMP SUM. As provided in Section 7.3.1(a), if the
                  value of the Participant's Vested Total Account does not
                  exceed Five Thousand Dollars ($5,000), the distribution shall
                  be made in a single lump sum.

         (b)      SURVIVING SPOUSE. In the case of a distribution which is made:

                  (i)      if this Plan is not an exempt profit sharing plan (as
                           defined in Section 7.1.7) and

                  (ii)     when paragraph (a) above is not applicable, and

                  (iii)    to the surviving spouse of a Participant who either:
                           (A) is required to receive distribution in the form
                           of a Life Annuity Contract, or (B) has elected, if
                           the Adoption Agreement so provides, to receive
                           distribution in the form of an annuity contract,

                  distribution shall be effected for such surviving spouse by
                  applying the entire Vested Total Account to purchase and
                  distribute to such surviving spouse a Life Annuity contract. A
                  surviving spouse may reject distribution in the form of a Life
                  Annuity contract by filing with the Committee an affirmative
                  written rejection of distribution in that form and an election
                  of any form of distribution permitted under the Plan not more
                  than ninety (90) days before the Distribution Date. Such a
                  rejection may be made or revoked at any time and any number of
                  times until the Distribution Date. Distribution may not
                  commence more than ninety (90) days after nor, subject to
                  Section 7.5.1, less than thirty (30) days after the date the
                  surviving spouse is furnished a written explanation of the
                  terms and conditions of the Life Annuity contract, the
                  surviving spouse's right to reject, and the effect of a
                  rejection of distribution in the form of the Life Annuity
                  contract, the right to revoke a prior rejection of
                  distribution in the form of a Life Annuity contract, and the
                  right to make any number of further revocations or rejections
                  until the Distribution Date.

                                      -57-

<PAGE>

         (c)      LIFE ANNUITY CONTRACT. A Life Annuity contract is an immediate
                  annuity contract issued as an individual policy or under a
                  group or master contract which provides for a monthly annuity
                  payable to and for the lifetime of the surviving spouse of a
                  Participant beginning as of the date as of which it is
                  purchased. The contract shall be a Life Annuity contract only
                  if it is issued on a premium basis which does not discriminate
                  on the basis of the sex of the surviving spouse.

         7.3.4. TIME OF DISTRIBUTION. Upon the receipt of a proper application
for distribution from the Beneficiary after the Participant's death, and after
the Participant's Vested Total Account has been determined and the right of the
Beneficiary to receive a distribution has been established, the Committee shall
cause the Trustee to make distribution of such Vested Total Account as soon as
administratively practicable after the Beneficiary requests a distribution. No
distribution, however, shall be made as of a Distribution Date preceding the
date the Beneficiary's application is received by the Committee.

         7.3.5. REQUIRED BEGINNING DATE. Distribution to the Beneficiary shall
be made or commence not later than the required beginning date.

         (a)      BENEFICIARY--PARTICIPANT DIES ON OR AFTER REQUIRED BEGINNING
                  DATE. If the Participant died on or after the Participant's
                  required beginning date, then the Beneficiary's required
                  beginning date is the date which provides for distribution to
                  such Beneficiary at a rate (considering both time and amount)
                  that is cumulatively at least as rapid as the rate of
                  distribution scheduled and commenced prior to the death of the
                  Participant.

         (b)      BENEFICIARY--PARTICIPANT DIES BEFORE REQUIRED BEGINNING DATE.
                  If the Participant died before the Participant's required
                  beginning date, then the Beneficiary's required beginning date
                  is the December 31 of the calendar year in which occurs the
                  fifth (5th) anniversary of the Participant's death (and in
                  this instance distribution must be completed by such December
                  31); provided, however, that:

                  (i)      if the Beneficiary is an individual who is not the
                           surviving spouse of the Participant and if
                           distributions will be made to such individual
                           Beneficiary in substantially equal amounts payable
                           monthly, quarterly or annually over a period of time
                           not extending beyond the life expectancy of such
                           Beneficiary, the required beginning date is December
                           31 of the calendar year following the calendar year
                           of the Participant's death, or

                  (ii)     if the Beneficiary is the surviving spouse of the
                           Participant and if distributions will be made to such
                           surviving spouse (A) in substantially

                                      -58-

<PAGE>

                           equal amounts payable monthly, quarterly or annually
                           over a period of time not extending beyond the life
                           expectancy of the surviving spouse, or (B) by
                           purchasing and distributing a Life Annuity contract,
                           the required beginning date is the date specified in
                           paragraph (i) above or, if later, the December 31 of
                           the calendar year in which the Participant would have
                           attained age seventy and one-half (70-1/2) years.

7.4.     DESIGNATION OF BENEFICIARIES.

         7.4.1. RIGHT TO DESIGNATE. Each Participant may designate, in such
manner as may be approved by the Committee (which may include telephone or voice
response systems, Internet or other electronic communication), one or more
primary Beneficiaries or alternative Beneficiaries to receive all or a specified
part of the Participant's Vested Total Account in the event of the Participant's
death. The Participant may change or revoke any such designation from time to
time without notice to or consent from any Beneficiary or spouse. No such
designation, change or revocation shall be effective unless executed by the
Participant and received by the Committee during the Participant's lifetime. If,
however, the Plan is not an exempt profit sharing plan (as defined in Section
7.1.7) and such designation of Beneficiary is made before the first day of the
Plan Year in which the Participant attains age thirty-five (35) years and the
Participant dies on or after that date while married, the beneficiary
designation is void.

         7.4.2. SPOUSAL CONSENT. Notwithstanding the foregoing, a designation
will not be valid for the purpose of paying benefits from the Plan to anyone
other than a surviving spouse of the Participant (if there is a surviving
spouse) unless that surviving spouse consents in writing to the designation of
another person as Beneficiary. To be valid, the consent of such spouse must be
in writing, must acknowledge the effect of the designation of the Beneficiary
and must be witnessed by a notary public. The consent of the spouse must be to
the designation of a specific named Beneficiary which may not be changed without
further spousal consent, or alternatively, the consent of the spouse must
expressly permit the Participant to make and to change the designation of
Beneficiaries without any requirement of further spousal consent. The consent of
the spouse to a nonspouse Beneficiary is a waiver of the spouse's rights to
benefits under the Plan. In a plan that is not an exempt profit sharing plan,
these benefits are sometimes known as a qualified preretirement survivor
annuity. The consent of the surviving spouse need not be given at the time the
designation is made. The consent of the surviving spouse need not be given
before the death of the Participant. The consent of the surviving spouse will be
required, however, before benefits can be paid to any person other than the
surviving spouse. The consent of a spouse shall be irrevocable and shall be
effective only with respect to that spouse.

         7.4.3. WRITTEN EXPLANATION REQUIREMENT FOR QUALIFIED PRERETIREMENT
SURVIVOR ANNUITY. If this Plan is not an exempt profit sharing plan (as defined
in Section 7.1.7), the Committee shall provide each Participant with a written
explanation of a qualified preretirement survivor annuity under one of the
following rules as determined by the Committee:

                                      -59-

<PAGE>

         (a)      GENERAL ANNUAL DISTRIBUTION. Each Participant will receive a
                  written explanation of the qualified preretirement survivor
                  annuity once each year.

         (b)      SPECIFIC DISTRIBUTION. The Committee will provide each
                  Participant within the "applicable period" for such
                  Participant a written explanation of the qualified
                  preretirement survivor annuity. The "applicable period" for a
                  Participant is whichever of the following periods ends last:
                  (i) the period beginning with the first day of the Plan Year
                  in which the Participant attains age 32 and ending with the
                  close of the Plan Year preceding the Plan Year in which the
                  Participant attains age 35; (ii) a reasonable period ending
                  after the individual becomes a Participant; and (iii) a
                  reasonable period ending after this paragraph first applies to
                  the Participant. Notwithstanding the foregoing, the written
                  explanation must be provided within a reasonable period ending
                  after separation from service in the case of a Participant who
                  separates from service before attaining age 35. For purposes
                  of applying (i) and (iii), a reasonable period is the end of
                  the two year period beginning one year prior to the date the
                  applicable event occurs, and ending one year after that date.
                  In the case of a Participant who separates from service before
                  the Plan Year in which age 35 is attained, written explanation
                  shall be provided within the two year period beginning one
                  year prior to separation and ending one year after separation.
                  If such a Participant thereafter returns to employment with
                  the Employer, the applicable period for such Participant shall
                  be redetermined.

         7.4.4. TRUST AS BENEFICIARY. If a Participant names a trust as
Beneficiary of all or any portion of the Participant's benefits, the Participant
or the trustee of the trust (the "declarant") must provide the Committee with
the information described in (a) or (b) below, as determined by the Committee,
during the ninety (90) day period before the earlier of (i) the Participant's
required beginning date (as defined in Section 7.1.9) or (ii) the date nine
months after the Participant's death.

         (a)      A list of all of the beneficiaries of the trust, including
                  contingent and remainder beneficiaries, with a description of
                  the conditions on their entitlement to benefits; and

                  A certified statement that, to the best of the declarant's
                  knowledge, the list is correct and complete, the trust is a
                  valid trust under applicable state law (or would be but for
                  the fact that the trust has no corpus), the trust is
                  irrevocable or will, by its terms, become irrevocable at the
                  Participant's death, and the beneficiaries of the trust who
                  are beneficiaries with respect to the trust's interest in
                  benefits under the Plan are identifiable from the trust
                  instrument within the meaning of the Code and regulations
                  thereunder; or

         (b)      A copy of the trust instrument.

                                      -60-

<PAGE>

In addition, the declarant must agree (i) in the case of information provided
pursuant to (a) above, to provide a corrected certified statement to the extent
an amendment changes any information previously certified and to provide a copy
of the trust instrument to the Committee on demand, and (ii) in the case of
information provided pursuant to (b) above, if the trust instrument is amended
at any time in the future, to provide the Committee within a reasonable time a
copy of each such amendment. If the Participant designates a trust as
Beneficiary but the requirements of this Section 7.4.4 are not complied with,
then no beneficiary of the trust shall be treated as the Participant's
"designated beneficiary" whose life expectancy may be used under the rules of
section 401(a)(9) of the Code.

         7.4.5. FAILURE OF DESIGNATION. If a Participant:

         (a)      fails to designate a Beneficiary (by failing to complete a
                  beneficiary designation at all or failing to properly obtain
                  any required spousal consent or failing to name a Beneficiary
                  that is identifiable or for any other reason),

         (b)      designates a Beneficiary and thereafter revokes such
                  designation without naming another Beneficiary, or

         (c)      designates one or more Beneficiaries and all such
                  Beneficiaries so designated fail to survive the Participant,

such Participant's Vested Total Account, or the part thereof as to which such
Participant's designation fails, as the case may be, shall be payable to the
first class of the following classes of automatic Beneficiaries with a member
surviving the Participant and (except in the case of the Participant's surviving
issue) in equal shares if there is more than one member in such class surviving
the Participant:

         Participant's surviving spouse
         Participant's surviving issue per stirpes and not per capita
         Participant's surviving parents
         Participant's surviving brothers and sisters
         Representative of Participant's estate.

         7.4.6. DISCLAIMERS BY BENEFICIARIES. A Beneficiary entitled to a
distribution of all or a portion of a deceased Participant's Vested Total
Account may disclaim all or any portion of his or her interest therein subject
to the following requirements. To be eligible to disclaim, a Beneficiary must
not have received a distribution of all or any portion of a Vested Total Account
at the time such disclaimer is executed and delivered, and, if a natural person,
must have attained legal age as of the date of the disclaimer. Any disclaimer
must be in writing and must be executed by the Beneficiary before a notary
public. A disclaimer shall state that the Beneficiary's entire interest in the
undistributed Vested Total Account is disclaimed or shall specify what portion
thereof is disclaimed. To be effective, duplicate original executed copies of
the disclaimer must be actually delivered to both

                                      -61-

<PAGE>

the Committee and to the Trustee after the date of the Participant's death but
not later than nine (9) months after the date of the Participant's death (or, if
later, nine (9) months after the date on which the disclaimant attains 21 years
of age). A disclaimer shall be irrevocable when delivered to both the Committee
and the Trustee. A disclaimer shall be considered to be delivered to the
Committee or the Trustee only when actually received by the Committee or the
Trustee (and in the case of a corporate Trustee, shall be considered to be
delivered only when actually received by a trust officer familiar with the
affairs of the Plan). The Committee (and not the Trustee) shall be the sole
judge of the content, interpretation and validity of a purported disclaimer.
Upon the filing of a disclaimer that complies with the foregoing requirements,
the Beneficiary shall be considered not to have survived the Participant as to
the interest disclaimed. A disclaimer by a Beneficiary shall not be considered
to be a transfer of an interest in violation of the provisions of Section 8 and
shall not be considered to be an assignment or alienation of benefits in
violation of federal law prohibiting the assignment or alienation of benefits
under this Plan. No other form of attempted disclaimer shall be recognized by
either the Committee or the Trustee. The foregoing requirements are solely for
the purpose of disclaiming benefits under the Plan, and compliance with these
requirements does not assure that the disclaimer will be valid for tax purposes
or any other purposes. It is the exclusive responsibility of the disclaimant to
assure compliance with any and all requirements for proper tax treatment of the
disclaimer if that is one of its intended purposes.

         7.4.7. DEFINITIONS. When used herein and, unless the Participant has
otherwise specified in the Participant's Beneficiary designation, when used in a
Beneficiary designation, "issue" means all persons who are lineal descendants of
the person whose issue are referred to, subject to the following:

         (a)      a legally adopted child and the adopted child's lineal
                  descendants always shall be lineal descendants of each
                  adoptive parent (and of each adoptive parent's lineal
                  ancestors);

         (b)      a legally adopted child and the adopted child's lineal
                  descendants never shall be lineal descendants of any former
                  parent whose parental rights were terminated by the adoption
                  (or of that former parent's lineal ancestors); except that if,
                  after a child's parent has died, the child is legally adopted
                  by a stepparent who is the spouse of the child's surviving
                  parent, the child and the child's lineal descendants shall
                  remain lineal descendants of the deceased parent (and the
                  deceased parent's lineal ancestors);

         (c)      if the person (or a lineal descendant of the person) whose
                  issue are referred to is the parent of a child (or is treated
                  as such under applicable law) but never received the child
                  into that parent's home and never openly held out the child as
                  that parent's child (unless doing so was precluded solely by
                  death), then neither the child nor the child's lineal
                  descendants shall be issue of the person.

                                      -62-
<PAGE>
Child means an issue of the first generation; "per stirpes" means in equal
shares among living children of the person whose issue are referred to and the
issue (taken collectively) of each deceased child of such person, with such
issue taking by right of representation of such deceased child; and "survive"
and "surviving" shall mean living after the death of the Participant.

         7.4.8. SPECIAL RULES. Unless the Participant has otherwise specified in
the Participant's Beneficiary designation, the following rules shall apply:

         (a)      if there is not sufficient evidence that a Beneficiary was
                  living at the time of the death of the Participant, it shall
                  be deemed that the Beneficiary was not living after the death
                  of the Participant.

         (b)      The automatic Beneficiaries specified in Section 7.4.5 and the
                  Beneficiaries designated by the Participant shall become fixed
                  at the time of the Participant's death so that, if a
                  Beneficiary survives the Participant but dies before the
                  receipt of all payments due such Beneficiary hereunder, such
                  remaining payments shall be payable to the representative of
                  such Beneficiary's estate.

         (c)      If the Participant designates as a Beneficiary the person who
                  is the Participant's spouse on the date of the designation,
                  either by name or by relationship, or both, the dissolution,
                  annulment or other legal termination of the marriage between
                  the Participant and such person shall automatically revoke
                  such designation. (The foregoing shall not prevent the
                  Participant from designating a former spouse as a Beneficiary
                  on a form executed by the Participant and received by the
                  Committee after the date of the legal termination of the
                  marriage between the Participant and such former spouse, and
                  during the Participant's lifetime.)

         (d)      Any designation of a nonspouse Beneficiary by name that is
                  accompanied by a description of relationship to the
                  Participant shall be given effect without regard to whether
                  the relationship to the Participant exists either then or at
                  the Participant's death.

         (e)      Any designation of a Beneficiary only by statement of
                  relationship to the Participant shall be effective only to
                  designate the person or persons standing in such relationship
                  to the Participant at the Participant's death.

A Beneficiary designation is permanently void if it either is executed or is
filed by a Participant who, at the time of such execution or filing, is then a
minor under the law of the state of the Participant's legal residence. The
Committee (and not the Trustee) shall be the sole judge of the content,
interpretation and validity of a purported Beneficiary designation.

                                      -63-
<PAGE>

7.5.     GENERAL DISTRIBUTION RULES.

         7.5.1. NOTICES. The Committee will issue such notices as may be
required under sections 402(f), 411(a)(11), 417(a)(3) and other sections of the
Code in connection with distributions from the Plan. No distribution will be
made unless it is consistent with such notice requirements. Generally,
distributions may not commence as of a date that is more than ninety (90) days
or less than thirty (30) days after such notices are given to the Participant.
Distributions may commence less than thirty (30) days after the notice required
under section 1.411(a)-11(c) of the Income Tax Regulations or the notice
required under section 1.402(f)-2T of the Income Tax Regulations is given,
provided that:

         (a)      The Committee clearly informs the distributee that the
                  distributee has a right to a period of at least thirty (30)
                  days after receiving such notices to consider whether or not
                  to elect distribution (and, if applicable, a particular
                  distribution option); and

         (b)      The distributee, after receiving the notice, affirmatively
                  elects a distribution in the manner prescribed by the
                  Committee; and

         (c)      The distributee may revoke an affirmative distribution
                  election by notifying the Committee of such revocation prior
                  to the date as of which such distribution is to be made; and

         (d)      If the Plan is not an exempt profit sharing plan (as defined
                  in Section 7.1.7), the Distribution Date is at least seven (7)
                  days after the date the distributee received the notice
                  required under section 417(a)(3) of the Code.

         7.5.2. DIRECT ROLLOVER. A distributee who is eligible to elect a direct
rollover may elect, at the time and in the manner prescribed by the Committee,
to have all or any portion of an eligible rollover distribution paid directly to
an eligible retirement plan specified by the distributee in a direct rollover. A
distributee who is eligible to elect a direct rollover includes only a
Participant, a Beneficiary who is the surviving spouse of a Participant and a
Participant's spouse or former spouse who is the Alternate Payee under a
qualified domestic relations order, as defined in Appendix C.

         (a)      ELIGIBLE ROLLOVER DISTRIBUTION means any distribution of all
                  or any portion of a Total Account to a distributee who is
                  eligible to elect a direct rollover except (i) any
                  distribution that is one of a series of substantially equal
                  installments payable not less frequently than annually over
                  the life expectancy of such distributee or the joint and last
                  survivor life expectancy of such distributee and such
                  distributee's "designated beneficiary," as determined under
                  section 401(a)(9) of the Code and (ii) any distribution that
                  is one of a series of substantially equal installments payable
                  not less frequently than annually over a specified period of
                  ten (10) years or more, and (iii) any

                                      -64-

<PAGE>

                  distribution to the extent such distribution is required under
                  section 401(a)(9) of the Code, and (iv) any hardship
                  distribution described under section 401(k)(2)(B)(i)(IV) of
                  the Code that is made after December 31, 1999, or such earlier
                  date as permitted under the law and determined by the
                  Committee, and (v) the portion of any distribution that is not
                  includible in gross income (determined without regard to the
                  exclusion for net unrealized appreciation with respect to
                  employer securities).

         (b)      ELIGIBLE RETIREMENT PLAN means (i) an individual retirement
                  account described in section 408(a) of the Code, or (ii) an
                  individual retirement annuity described in section 408(b) of
                  the Code, or (iii) an annuity plan described in section 403(a)
                  of the Code, or (iv) a qualified trust described in section
                  401(a) of the Code that accepts the eligible rollover
                  distribution. However, in the case of an eligible rollover
                  distribution to a Beneficiary who is the surviving spouse of a
                  Participant, an eligible retirement plan is only an individual
                  retirement account or individual retirement annuity as
                  described in section 408 of the Code.

         (c)      DIRECT ROLLOVER means the payment of an eligible rollover
                  distribution by the Plan to the eligible retirement plan
                  specified by the distributee who is eligible to elect a direct
                  rollover.

         7.5.3. LOST DISTRIBUTEES. If distribution of any Vested Total Account
is required to be made without an application pursuant to Section 7.1.1 or
Section 7.3.1 to a distributee who cannot be found after a first class mailing
to the distributee's last known address, then such distributee's Vested Total
Account shall be forfeited and allocated pursuant to Section 6.2.3 as of the
Annual Valuation Date coincident with or immediately following the date as of
which distribution was required to be made to the distributee; provided,
however, that if the distributee was not fully Vested, such forfeiture and
allocation shall be made as of the Annual Valuation Date on which the
distributee's non-Vested Total Account is forfeited, if later.

         If a distributee's Vested Total Account is forfeited because the
distributee cannot be found, such Vested Total Account shall be restored as of
the Annual Valuation Date following the filing of a written application by the
distributee. The amount necessary to make the restoration shall first come from
forfeitures on the Annual Valuation Date as of which the restoration is to occur
as provided in Section 6.2.4. If forfeitures as of that Annual Valuation Date
are not adequate for this purpose, the Employer shall make a contribution
adequate to make the restoration as of that Annual Valuation Date (in addition
to any contributions required to be made under Section 6.2.3 and Section 3). If
the distributee files the written application more than five years following the
date as of which distribution was required to be made to the distributee, the
distributee shall only be entitled to the amount that was forfeited, without
adjustment for gains or losses after such forfeiture

                                      -65-
<PAGE>

         If at Plan termination there is any distributee with a Vested Total
Account that cannot be found after a first class mailing to the distributee's
last known address, then such distributee's Vested Total Account shall be
forfeited pursuant to Section 6.2.3 as if the Plan termination were an Annual
Valuation Date.

         7.5.4. COMPLIANCE WITH SECTION 401(A)(9) OF THE CODE. Notwithstanding
the foregoing provisions of this Section 7, all distributions under this Plan
shall comply with the minimum distribution requirements of section 401(a)(9) of
the Code.

         7.5.5. DISTRIBUTION IN CASH. Subject to the requirements of Sections
7.1.6 and 7.3.3 for a Plan that is not an exempt profit sharing plan,
distribution of a Participant's Vested Total Account shall be made in cash. If,
however, (i) the Vested Total Account to be distributed consists in whole or in
part of a life insurance contract acquired pursuant to the Participant's
direction under Section 10.11, the Trustee shall cause distribution of that
portion of the Vested Total Account to be made in the form of the life insurance
contract so acquired, (ii) the Vested Total Account to be distributed consists
in whole or in part of a Participant's individually directed Subfund established
pursuant to Section 4.1.2, the Trustee shall cause distribution of that portion
of the Vested Total Account to be made in the form of the assets held in the
individually directed Subfund, or (iii) if the Vested Total Account to be
distributed is in whole or in part invested in Employer stock, the Trustee shall
cause distribution of that portion of the Vested Total Account to be distributed
in the form of Employer stock. If the Adoption Agreement so provides and the
distributee so elects, the portion of the Participant's Vested Total Account
invested in Employer stock shall be distributed in cash, with the amount of such
cash being equal to the sale proceeds of such stock, based upon the number of
shares (as opposed to value) of Employer stock in a Participant's account as of
the Distribution Date.

         7.5.6. FACILITY OF PAYMENT. In case of the minority, incapacity or
legal disability of a Participant, Beneficiary or Alternate Payee entitled to
receive any distribution under the Plan, payment shall be made, if the Committee
shall be advised of the existence of such condition:

         (a)      to the court-appointed guardian or conservator of such
                  Participant, Beneficiary or Alternate Payee,

         (b)      if there is no court-appointed guardian or conservator, to the
                  lawfully authorized representative of the Participant,
                  Beneficiary or Alternate Payee (and the Committee, in its sole
                  discretion, shall determine whether a person is a lawfully
                  authorized representative for this purpose), or

         (c)      to an institution entrusted with the care or maintenance of
                  the minor, incapacitated or disabled Participant, Beneficiary
                  or Alternate Payee, provided such institution has satisfied
                  the Committee, in its sole discretion, that the payment will
                  be used for the best interest and assist in the care of such
                  Participant, Beneficiary or Alternate Payee, and provided
                  further, that no prior

                                      -66-
<PAGE>

                  claim for said payment has been made by a person described in
                  (a) or (b) above.

Any payment made in accordance with the foregoing provisions of this section
shall constitute a complete discharge of any liability or obligation of the
Employer, the Committee, the Trustee and the Fund therefor.

         7.5.7. TEFRA SS. 242(B) TRANSITIONAL RULES. Notwithstanding the other
provisions of this Section 7, distributions to or with respect to each
individual eligible to make a designation (before January 1, 1984) of a method
of distribution pursuant to section 242(b) of the Tax Equity and Fiscal
Responsibility Act of 1982 shall be made on and after the first day of the Plan
Year beginning in 1984 in accordance with the provisions set forth in the
Appendix E to this Plan Statement.

7.6. LOANS. The provisions of this Section shall be subject to the following
rules, conditions and limitations:

         7.6.1. AVAILABILITY. Unless the Adoption Agreement precludes it, loans
shall be made available to all Participants (without regard to whether they are
actively employed by the Employer or an Affiliate) for the purposes outlined in
the Adoption Agreement and subject to the limitations and conditions established
under this Section on a reasonably equivalent basis and shall not be made
available to Highly Compensated Employees in an amount (expressed as a
percentage of Vested Total Account) greater than is made available to other
employees.

         7.6.2. SPOUSAL CONSENT. Notwithstanding the foregoing, no loan shall be
made pursuant to this Section 7.6 if this Plan is not an exempt profit sharing
plan (as defined in Section 7.1.7) unless the spouse of the Participant, if any,
consents in writing to the loan. To be valid, the consent of such spouse must be
in writing, must acknowledge the effect of the loan and the use of the Account
as security for the loan and must be witnessed by a notary public. The consent
of the spouse must be given within ninety (90) days prior to the date the loan
is made and must relate to that specific loan. The consent given by the spouse
to whom the Participant was married at the time the loan was made shall be
effective with respect that spouse and each subsequent spouse of the
Participant. A new consent shall be required if the Account is used for
renegotiation, extension, renewal or other revision of the loan.

         7.6.3. ADMINISTRATION. Loan requests shall be granted or denied solely
on the basis of this Section and the Adoption Agreement. There shall be no
discretion to grant or deny a loan request. Denials shall be processed under the
claims procedure rules of the Plan. Loans shall be approved (or denied) by the
Committee. The Committee shall be contacted for this purpose at the address
shown in the summary plan description. A copy of these rules, loan application
forms, specimen promissory notes and any other information that is available
concerning loans shall be made available at that address upon request. Loans
under this Plan and any other Plan maintained by the Employer and all Affiliates
will be considered separate loans. Therefore, separate loan applications and
promissory notes will need to be completed for loans from this Plan or any other
plan. A loan

                                      -67-
<PAGE>

will be made upon completion of a loan application, the execution of a
promissory note and the completing of such other forms and the furnishing of
such other information as may be required to comply with this Section. The
promissory note will be a negotiable instrument. The Trustee will not, however,
sell any note except as needed to raise cash to distribute a required annuity.
The Committee may prescribe rules regarding the form of such application, the
method of filing such application (including telephonic, electronic or similar
methods) and the information required to be furnished in connection with such
application.

         7.6.4. LOAN TERMS. The total amount of such loans to any Participant
shall not exceed the lesser of:

         (a)      Fifty percent (50%) of the Vested amount of that Participant's
                  or Beneficiary's Total Account; or

         (b)      Fifty Thousand Dollars ($50,000);

provided, however, that the Fifty Thousand Dollar ($50,000) limitation shall be
reduced by the excess (if any) of: (i) the highest outstanding balance of loans
from the Plan (and all other plans of the Employer and all Affiliates) to such
Participant during the one-year period ending on the day before the new loan is
made, over (ii) the outstanding balance of all loans from the Plan (and all
other plans of the Employer and all Affiliates) to such Participant on the day
the new loan is made.

         Except for any permitted suspension of payments during a leave of
absence, any such loan must be repaid at least monthly in substantially level
amounts, including principal and interest, over the term of the loan. Any such
loan shall provide that it shall be repaid within a definite period of time to
be specified by the borrower in the loan application and the promissory note.
That period shall not exceed five (5) years unless such loan is to a Participant
and is used to acquire the principal residence of the Participant and then it
shall not exceed ten (10) years.

         7.6.5. COLLATERAL. Every loan made under these rules shall be secured
by that portion of the Participant's or Beneficiary's Account in the Plan which
does not exceed fifty percent (50%) of the sum total of the Participant's Vested
Total Account. This dollar amount shall be determined immediately after the
origination of the loan (and shall be reduced by the amount of any unpaid
principal and interest on any earlier loan which is similarly secured). This
security interest shall exist without regard to whether it is or is not
referenced in the loan documents. The Plan shall be permitted to realize on this
collateral (as hereinafter provided) by any means including (but not limited to)
offset. No other collateral shall be permitted or required.

         7.6.6. LOAN RULES. Unless the Committee adopts other loan rules in
writing (which shall be considered part of the Plan Statement), the following
rules shall apply:

         (a)    LOAN AMOUNT. Loans will not be made in a principal amount less
                than One Thousand Dollars ($1,000) nor in increments of less
                than One Hundred

                                      -68-
<PAGE>

                  Dollars ($100). (Even if the Committee adopts other loan
                  rules, a required minimum loan amount cannot exceed One
                  Thousand Dollars ($1,000).)

         (b)      INTEREST RATE. The interest rate on any loan shall be equal to
                  the prime rate (the base rate on corporate loans at large
                  United States money center commercial banks) as published for
                  the last business day of the calendar month preceding the
                  calendar month in which the loan is granted by The Wall Street
                  Journal in its Money Rates column or any comparable successor
                  rate so published plus one percent (1%). If the prime rate is
                  published as a range of rates, the highest prime rate in the
                  range shall apply.

         (c)      ACCOUNTING FOR LOAN. For the purpose of determining the extent
                  to which a Total Account is entitled to share in income, gains
                  or losses of the Fund under Section 4, the same shall be
                  deemed to be reduced by the unpaid balance of any outstanding
                  loans to the Participant, and the interest payments on such
                  loans shall be credited to the Participant's Total Account. If
                  a loan is made to a person who has assets in more than one
                  Account, such loan shall be deemed to have been made from the
                  Accounts in the following sequence (unless the Committee
                  adopts a different sequence in writing):

                                Transfer Account
                                Rollover Account
                            Employer Matching Account
                          Safe Harbor Matching Account
                         Employer Contributions Account
                         Nondeductible Voluntary Account
                           Retirement Savings Account.

                  Repayments of principal on loans and payments of interest
                  shall be apportioned among the Accounts from which the loan
                  was made in proportion to the amounts by which the Accounts
                  were initially reduced in order to make the loan. If a loan is
                  made from an Account which is invested in more than one
                  Subfund authorized and established under Section 4.1, the
                  amount withdrawn in order to make the loan shall be charged to
                  each Subfund in the same proportions as the Account is
                  invested in each Subfund. All repayments of principal and
                  interest shall be reinvested in the same manner as
                  contributions under the Participant's investment elections in
                  effect at the time the repayment is received.

         (d)      PAYMENTS. All Participants who are actively employed by the
                  Employer shall make payment of loans by monthly or more
                  frequently payroll deduction. The making of the loan shall be
                  considered an irrevocable authorization for payroll deduction.
                  To the extent that the available payroll amount is not
                  sufficient to

                                      -69-
<PAGE>

                  satisfy the payment obligation, the Participant shall make
                  monthly payment by personal check, cashier's check, certified
                  check or money order delivered to the Trustee or to the
                  Committee as agent for the Trustee (at the address shown in
                  the Plan's summary plan description) by the due date for the
                  payment. All payments by Participants who are not actively
                  employed shall be made monthly by personal check, cashier's
                  check, certified check or money order delivered to the Trustee
                  or to the Committee as agent for the Trustee at the address
                  shown in the Plan's summary plan description by the due date
                  for the payment.

         (e)      PREPAYMENTS. Prepayment of principal and interest shall be
                  allowed only if the entire remaining balance due on the
                  promissory note is paid in full.

         (f)      TERMINATION OF EMPLOYMENT. The entire outstanding principal
                  and unpaid interest shall be due and payable on the date
                  thirty (30) days after the Participant's termination of
                  employment with the Employer and all Affiliates.

         (g)      DEATH OF THE PARTICIPANT. The death of the Participant shall
                  terminate the loan. The unpaid principal and interest due and
                  owing on the date of the Participant's death shall be offset
                  against the Participant's Total Account. No payments shall be
                  permitted after the Participant's death. The tax consequences
                  of the offset shall be reported to the Participant or the
                  Participant's estate and not to the Beneficiary.

         (h)      EVENT OF DEFAULT. Subject to subsection (i) below, nonpayment
                  on or before the last day of the quarter following the quarter
                  in which the payment is due shall be an event of default. If a
                  payment is not made by payroll deduction, then payment shall
                  be considered made for this purpose only when the personal
                  check, cashier's check, certified check or money order is
                  received in fact by the Trustee or the Committee as agent for
                  the Trustee. Upon the occurrence of an event of default, the
                  Participant's Vested Accounts in the Plan given as security
                  shall be offset by the amount of the then outstanding balance
                  of the loan in default (including, to the extent required
                  under the Code, interest on the amount in default from the
                  time of the default until the time of the offset). In the case
                  of a Participant who has not had an Event of Maturity,
                  however, this offset shall be deferred until an Event of
                  Maturity as to such Participant, but, in the interim, it shall
                  not be possible to cure the default. Such offset shall be
                  automatic. No notice shall be required prior to offset.

         (i)      SUSPENSION OF PAYMENTS DURING LEAVE OF ABSENCE. If the
                  Participant is on an authorized leave of absence as determined
                  by the Committee, and the Participant's wages during the leave
                  are less than the amount of the loan payment, then loan

                                      -70-
<PAGE>

                  payments may be suspended upon the written request of the
                  Participant to the Committee for a period of up to one (1)
                  year; provided, however, that the Participant's death even
                  while payments are suspended shall nevertheless terminate the
                  loan as provided in subsection (g). Upon the Participant's
                  return to active employment with the Employer or an Affiliate,
                  the Participant shall resume making payments on the loan by
                  monthly or more frequent payroll deduction. The Trustee shall
                  reamortize the amount of each periodic payment, so that the
                  unpaid balance of the Participant's loan will continue to be
                  paid in equal periodic installments each payroll period in
                  amounts sufficient to retire the entire loan indebtedness
                  (principal and interest) by the original maturity date of the
                  loan. Any such reamortization shall not be considered a new
                  loan or rewriting or extension of the existing loan.

         (j)      FEES AND CHARGES. The loan shall be subject to any origination
                  and periodic maintenance fees charged by the Trustee and
                  approved by the Committee. No loan application shall be
                  approved unless it is accompanied by any required origination
                  fee.

         7.6.7. TAX REPORTING. To the extent required by section 72(p) of the
Code, the Trustee shall report, from time to time, distributions of income in
connection with loans made under this Plan. The operation of those tax rules is
entirely independent of the rules of the Plan.

         7.6.8. TRUTH-IN-LENDING. This Plan shall make all disclosures required
under federal truth-in-lending regulations (Regulation Z issued by the Board of
Governors of the Federal Reserve System).

         7.6.9. EFFECT OF PARTICIPANT BANKRUPTCY. To the extent required by
bankruptcy laws, loans shall be subject to stay, discharge, reinstatement and
other matters.

         7.6.10. ERISA COMPLIANCE -- LOANS AVAILABLE TO PARTIES IN INTEREST.
Notwithstanding Section 7.6.1, loans shall be made available to Participants and
Beneficiaries who are parties in interest as defined in section 3(14) of ERISA.
An Alternate Payee shall be considered a Beneficiary for this purpose only after
the domestic relations order has been finally determined to be a qualified
domestic relations order as defined in Appendix C to the Plan Statement.

                                      -71-

<PAGE>

                                   SECTION 8

                             SPENDTHRIFT PROVISIONS

No Participant or Beneficiary shall have any transmissible interest in any
Account nor shall any Participant or Beneficiary have any power to anticipate,
alienate, dispose of, pledge or encumber the same while in the possession or
control of the Trustee, nor shall any Account be subject to attachment,
garnishment, execution following judgment or other legal process while in the
possession or control of the Trustee, nor shall the Trustee, the Employer or the
Committee recognize any assignment thereof, either in whole or in part.

The power to designate Beneficiaries to receive the Vested Total Account of a
Participant in the event of death shall not permit or be construed to permit
such power or right to be exercised by the Participant so as thereby to
anticipate, pledge, mortgage or encumber the Participant's Account or any part
thereof, and any attempt of a Participant so to exercise said power in violation
of this provision shall be of no force and effect and shall be disregarded by
the Trustee, the Committee and the Employer.

This Section shall not prevent the Trustee, the Committee or the Employer from
exercising, in their discretion, any of the applicable powers and options
granted to them upon the occurrence of an Event of Maturity, as such powers may
be conferred upon them by any applicable provision hereof, nor prevent the Plan
from offsetting a Participant's Vested Total Account by the amount of the then
outstanding balance of the loan in default. This Section shall not prevent the
Employer, the Committee or the Trustee from observing the terms of a qualified
domestic relations order as provided in Appendix C to this Plan Statement.

                                      -72-
<PAGE>

                                    SECTION 9

                            AMENDMENT AND TERMINATION

9.1.     AMENDMENT.

         9.1.1. AMENDMENT BY EMPLOYER. The Principal Employer reserves the right
to amend the designations and elections made by it under the Adoption Agreement
from time to time by making and delivering a new Adoption Agreement to the
Trustee, to add overriding language in the Adoption Agreement when such language
is necessary to satisfy the requirements of section 415 of the Code or to avoid
duplication of minimum benefits under section 416 of the Code because of the
required aggregation of multiple plans, which amendment shall become effective
only if expressly accepted in writing by the Trustee, and to add certain model
amendments published by the Internal Revenue Service, which specifically provide
that their adoption will not cause the plan to be treated as individually
designed. The Principal Employer that amends the Plan for any other reason
(unless the amendment is approved by the Internal Revenue Service) will no
longer participate in the Prototype Documents and will be considered to have an
individually designed plan. The Principal Employer further reserves the right to
amend its plan in its entirety by the adoption of another master, prototype or
individually designed successor retirement plan document in place of this Plan
Statement, and by entering into such agreement with the Trustee or with a
successor trustee, or other successor funding medium selected by the Principal
Employer, as may be required for the purpose of carrying such successor
retirement plan document into effect. The Principal Employer may not amend the
Prototype Documents (as distinguished from amending its elections in the
Adoption Agreement). If the Principal Employer should take action to:

         (a)      amend this Plan Statement by the adoption of another document
                  in lieu of this Plan Statement, or

         (b)      attempt to amend the Prototype Documents, or

         (c)      attempt to complete the Adoption Agreement in a manner not
                  permitted by the Adoption Agreement, or

         (d)      affirmatively refuse to consent to an amendment effected by
                  the Prototype Sponsor under Section 9.1.2,

such action shall not be considered a termination of the Plan adopted or
continued under this Plan Statement. Rather, upon the occurrence of such action,
the Principal Employer and any adopting Employer shall no longer be considered
to be maintaining a Plan under the Prototype Documents but under an individually
designed document. If the Plan provides for investment in Employer securities,
the Committee may adopt rules to facilitate compliance with the rules and
requirements of the Securities and Exchange Commission, including Section 16 of
the Securities Exchange Act of 1934, as amended, which rules may limit rights
under the Plan for certain Participants.

                                      -73-
<PAGE>

         9.1.2. AMENDMENT BY PROTOTYPE SPONSOR. The Principal Employer has
delegated to the Prototype Sponsor the right to amend this Plan Statement
(either as to its form or the elections specified in the Adoption Agreement).
Although it is intended that this power of amendment will be used principally to
assure compliance with applicable provisions of ERISA and the Code as they may
be now or hereafter amended, this power of amendment may be exercised for any
purpose deemed appropriate by the Prototype Sponsor. Any such amendment shall be
effective only upon notice in writing to the Principal Employer. The Principal
Employer shall be deemed to have consented to such amendment unless prior to the
expiration of thirty (30) days after notice is sent to the Principal Employer,
the Principal Employer exercises its reserved power of amendment by adopting a
successor retirement plan and funding medium, as provided in Section 9.1.

         9.1.3. LIMITATION ON AMENDMENTS. No amendment shall be effective to
reduce or divest the Account of any Participant, unless the same shall have been
adopted with the consent of the Secretary of Labor pursuant to the provisions of
ERISA, or in order to comply with the provisions of the Code and the regulations
and rulings thereunder affecting the tax-qualified status of the Prototype
Documents. No amendment shall eliminate an optional form of distribution with
respect to benefits attributable to service before the amendment was adopted,
unless such amendment is adopted pursuant to regulations issued by the Secretary
of the Treasury. The preceding sentence shall not apply to a plan amendment that
eliminates or restricts the ability of a Participant to receive payment of his
or her account balance under a particular optional form of benefit if the
amendment satisfies the conditions in (a) and (b) below:

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

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

         9.1.4. RESIGNATION OF PROTOTYPE SPONSOR. By giving the Principal
Employer thirty (30) days' written notice of its intention to do so, the
Prototype Sponsor may withdraw its consent to the Principal Employer's use of
the Prototype Documents. Upon the occurrence of such action, the Principal
Employer shall no longer be considered to be maintaining a Plan under these
Prototype

                                      -74-
<PAGE>

Documents but rather under an individually designed document. Notwithstanding
the foregoing, the Prototype Sponsor and the Principal Employer and any adopting
Employer may terminate any lawyer-client relationship between them (as opposed
to use of the Prototype Document) at any time.

9.2. DISCONTINUANCE OF CONTRIBUTIONS AND TERMINATION OF PLAN. The Principal
Employer also reserves the right to reduce, suspend or discontinue its
contributions to this Plan and to terminate the Plan herein embodied in its
entirety. Notwithstanding anything in this Plan Statement to the contrary, if
the Principal Employer applies to the Internal Revenue Service for a ruling that
the termination of the Plan does not adversely affect its qualified status, then
all distributions (other than installment payments which commenced prior to the
date the Plan was terminated and required distributions under Sections 7.1.1(b)
and 7.3.1(b)) and the making of new loans shall be suspended upon termination of
the Plan pending the receipt of a favorable determination.

Notwithstanding Section 7, upon termination of the Plan, distribution of each
Participant's Vested Total Account shall be payable in a lump sum without the
Participant's consent, subject to the following:

         (a)      If the Plan is not an exempt profit sharing plan (as defined
                  in Section 7.1.7), then such distribution shall be made (i) by
                  purchase of a QJ&SA contract (as defined in Section 7.1.6(d))
                  if the Participant is married on the distribution date (unless
                  the Participant and spouse consent to a lump sum
                  distribution), or (ii) by purchase of a Life Annuity contract
                  (as defined in Section 7.1.6(e)) if the Participant is not
                  married on the distribution date (unless the Participant
                  consents to a lump sum distribution).

         (b)      If the Plan is an exempt profit sharing plan (as defined in
                  Section 7.1.7), and if the Employer or any member of a
                  controlled group including the Employer under sections 414(b)
                  or 414(c) of the Code maintains a defined contribution plan
                  qualified under section 401(a) of the Code (other than an
                  employee stock ownership plan defined in section 4975(e)(7) of
                  the Code), then, subject to Section 9.3, each Participant's
                  Vested Total Account shall be transferred to such plan (unless
                  the Participant consents to a lump sum distribution).

9.3.     MERGER OR SPINOFF OF PLANS.

         9.3.1. IN GENERAL. The Principal Employer may cause all or a part of
this Plan to be merged with all or a part of any other plan and may cause all or
a part of the assets and liabilities to be transferred from this Plan to another
plan. In the case of merger or consolidation of this Plan with, or transfer of
assets and liabilities of this Plan to, any other plan, each Participant shall
(if such other plan were then terminated) receive a benefit immediately after
the merger, consolidation or transfer which is not less than the benefit the
Participant would have been entitled to receive immediately before the merger,
consolidation or transfer (if this Plan had then terminated). If the Principal
Employer agrees to a transfer of assets and liabilities to or from another plan,
the agreement

                                      -75-
<PAGE>

under which such transfer is concluded shall specify the Accounts to which the
transferred amounts are to be credited.

         9.3.2. LIMITATIONS. In no event shall assets be transferred from any
other plan to this Plan unless this Plan complies (or has been amended to
comply) with the optional form of benefit requirements of section
411(d)(6)(B)(ii) of the Code or, where applicable, the distribution rules of
section 401(k) of the Code and any other in-service distribution restrictions
applicable to such transferred assets. In no event shall assets be transferred
from this Plan to any other plan unless such other plan complies (or has been
amended to comply) with the optional form of benefit requirements of section
411(d)(6)(B)(ii) of the Code and any in-service distribution restrictions
applicable to such transferred assets.

         9.3.3. BENEFICIARY DESIGNATIONS. If assets and liabilities are
transferred from another plan to this Plan, Beneficiary designations made under
that plan shall become void on the date as of which such transfer is made and
the Beneficiary designation rules of this Plan Statement shall apply beginning
on that date.

9.4.     ADOPTION BY OTHER CONTROL GROUP EMPLOYERS.

         9.4.1. ADOPTION WITH CONSENT. The Employer executing the Adoption
Agreement (the "Principal Employer") may consent to the adoption of this Plan by
any business entity that is aggregated with the Principal Employer under section
414(b), (c), (o) or (m) of the Code (subject to such conditions as the Principal
Employer may impose).

         9.4.2. PROCEDURE FOR ADOPTION. Any such adopting business entity shall
initiate its adoption of this Plan by delivery of a certified copy of the action
of its directors (if a corporation), general partner (if a partnership) or
proprietor (if a sole proprietorship), adopting this Plan Statement to the
Principal Employer. Upon the consent by the Principal Employer of the adoption
by the adopting business entity, and the delivery to the Trustee of written
evidence of the Principal Employer's consent, the adoption of this Plan by the
adopting business entity shall be effective as of the date specified by the
Principal Employer.

         9.4.3. EFFECT OF ADOPTION. Upon the adoption of this Plan by an
adopting business entity as heretofore provided, the adopting business entity
shall be an Employer hereunder in all respects. Each adopting business entity,
as a condition of continued participation in this Plan, delegates to the
Principal Employer the sole power and authority:

         (a)      to determine any Employer contributions to the Plan which
                  contributions must be the same for each Employer,

         (b)      to terminate the Plan (except that each adopting business
                  entity shall have the power to terminate this Plan as applied
                  to it); to amend the Adoption Agreement (except that each
                  adopting business entity shall have the power to

                                      -76-
<PAGE>

                  amend the Adoption Agreement as applied to it by establishing
                  a successor plan to which assets and liabilities may be
                  transferred as provided in Section 9.3),

         (c)      to appoint, remove and accept the resignation of a Trustee; to
                  appoint or remove the Committee; to appoint or remove an
                  Investment Manager; to act as the plan administrator,

         (d)      to direct the Trustee to return an Employer contribution if
                  the Plan does not initially qualify within one year, or was
                  made by mistake or which is not deductible,

         (e)      to consent to the adoption of this Plan by affiliated
                  Employers; to establish conditions and limitations upon such
                  adoption of this Plan by affiliated Employers; to designate
                  any business as an Affiliate, and

         (f)      to cause this Plan to be merged with another plan and to
                  transfer assets and liabilities between this Plan and another.

Each reference herein to the Employer shall include the Principal Employer and
all adopting business entities unless the context clearly requires otherwise.
Employment with the Principal Employer and all adopting business entities shall
be credited with each other and all Affiliates of any of them for the purposes
of determining Eligibility Service, Vesting Service, One-Year Breaks in Service
and the minimum annual service requirement for allocation of contributions and
forfeited Suspense Accounts. Contributions of the Principal Employer and each
adopting business entity shall be allocated only among those persons who were
their employees during the Plan Year with respect to which the contribution is
made.

                                      -77-
<PAGE>

                                   SECTION 10

                             CONCERNING THE TRUSTEE

10.1.    DEALINGS WITH TRUSTEE.

         10.1.1. NO DUTY TO INQUIRE. No person, firm or corporation dealing with
the Trustee shall be required to take cognizance of the provisions of this Plan
Statement or be required to make inquiry as to the authority of the Trustee to
do any act which the Trustee shall do hereunder. No person, firm or corporation
dealing with the Trustee shall be required to see either to the administration
of the Plan or Fund or to the faithful performance by the Trustee of its duties
hereunder (except to the extent otherwise provided by ERISA). Any such person,
firm or corporation shall be entitled to assume conclusively that the Trustee is
properly authorized to do any act which it shall do hereunder. Any such person,
firm or corporation shall be under no liability to anyone whomsoever for any act
done hereunder pursuant to the written direction of the Trustee.

         10.1.2. ASSUMED AUTHORITY. Any such person, firm or corporation may
conclusively assume that the Trustee has full power and authority to receive and
receipt for any money or property becoming due and payable to the Trustee. No
such person shall be bound to inquire as to the disposition or application of
any money or property paid to the Trustee or paid in accordance with the written
directions of the Trustee.

10.2. COMPENSATION OF TRUSTEE. If a corporate Trustee shall be acting hereunder,
the corporate Trustee shall be entitled to receive compensation for its services
as Trustee hereunder as may be agreed upon from time to time by the Principal
Employer and the Trustee. Any individual Trustee who already receives full-time
pay from the Employer shall receive no compensation for services hereunder.
Other individual Trustees shall likewise serve without compensation unless they
shall otherwise specifically agree with the Principal Employer to the contrary.
In any event, however, the Trustee (whether corporate or individual Trustees be
acting) shall be entitled to receive reimbursement for reasonable expenses,
fees, costs and other charges incurred by it or payable by it on account of the
administration of the Plan and the Fund to the extent approved by the Principal
Employer. Such items of expense and compensation shall be payable out of the
Fund in a fair and equitable manner as determined by the Trustee, except to the
extent that the Employer, in its discretion, directly pays the Trustee.

10.3.    RESIGNATION AND REMOVAL OF TRUSTEE.

         10.3.1. RESIGNATION, REMOVAL AND APPOINTMENT. The Trustee (or in the
event two or more co-trustees are acting, any such co-trustee) may resign by
giving the Principal Employer thirty (30) days' written notice of its intention
so to do. The Principal Employer may agree in writing to a lesser period of
notice. The notice period shall begin on the date such notice is mailed. The
Principal Employer may remove any Trustee or successor Trustee hereunder by
giving such Trustee (or any co-trustee) thirty (30) days' written notice of
removal by certified mail. The Principal

                                      -78-
<PAGE>

Employer shall have the power to appoint one or more individual or corporate
Trustees, or both, as additional or successor Trustees. Such appointments shall
not be effective until a written acceptance of trusteeship is filed with the
then acting Trustee.

         10.3.2. AUTOMATIC REMOVAL. If any individual who is a Trustee is a
director, officer or employee when appointed as a Trustee, then such individual
shall be automatically removed as a Trustee at the earliest time such individual
ceases to be a director, officer or employee. This removal shall occur
automatically and without any requirement for action by the Principal Employer
or any notice to the individual so removed.

         10.3.3. SURVIVING TRUSTEES. When any person or corporation appointed,
qualified and serving as a Trustee hereunder shall cease to be a Trustee of the
Fund, the remaining Trustee or Trustees then serving hereunder, or the successor
Trustee or Trustees appointed hereunder, as the case may be, shall thereupon be
and become vested with full title and right to possession of all assets and
records of the Plan and Fund in the possession or control of such prior Trustee,
and the prior Trustee shall forthwith account for and deliver the same to such
remaining or successor Trustee or Trustees.

         10.3.4. SUCCESSOR ORGANIZATIONS. By designating a corporate Trustee,
original or successor, hereunder, there is included in such designation and as a
part thereof any other corporation possessing trust powers and authorized by law
to accept the Plan and Fund into which or with which the designated corporate
Trustee, original or successor, shall be converted, consolidated or merged, and
the corporation into which or with which any corporate Trustee hereunder shall
be so converted, consolidated or merged shall continue to be the corporate
Trustee of the Plan and Fund.

         10.3.5. CO-TRUSTEE RESPONSIBILITY. No Trustee shall be or become liable
for any act or omission of a co-trustee serving hereunder with the Participant
or it (except to the extent that liability is imposed under ERISA) or of a prior
Trustee hereunder, it being the purpose and intent that each Trustee shall be
liable only for the Participant's or its own acts or omissions during the
Participant's or its term of service as Trustee hereunder.

         10.3.6. ALLOCATION OF RESPONSIBILITY. If there shall at any time be two
(2) or more co-trustees serving hereunder, such Trustees, in addition to all
other powers and authorities vested in them by law or conferred upon them by any
provision of this Plan Statement, shall have power to allocate and reallocate
from time to time to any one or more of their number specific responsibilities,
obligations or duties and may delegate and redelegate from time to time to any
one or more of their number the exercise of any right, power or discretion
vested in the Trustees by law or conferred upon them by any provision of this
Plan Statement, and any person, firm or corporation dealing with the co-trustees
with respect to the Plan or the Fund may assume conclusively that any action
taken or instrument executed by any one of such co-trustees is the action of all
the co-trustees serving hereunder, and that authority for the doing of such act
or the execution of such instrument has been conferred upon and delegated to the
Trustee doing such act or executing such instrument. If any responsibility,
obligation, duty, right, power or discretion vested in the Trustee is allocated
or

                                      -79-
<PAGE>

delegated to one or more co-trustees, the remaining co-trustees shall not be
or become liable for an act or omission by the co-trustees to whom a right,
power or discretion was delegated while such co-trustees were acting pursuant to
such delegation.

         10.3.7. MAJORITY DECISIONS. If there shall at any time be three (3) or
more co-trustees serving hereunder who are qualified to perform a particular
act, the same may be performed, on behalf of all, by a majority of those
qualified, with or without the concurrence of the minority. No person who failed
to join or concur in such act shall be held liable for the consequences thereof,
except to the extent that liability is imposed under ERISA.

10.4.    ACCOUNTINGS BY TRUSTEE.

         10.4.1. PERIODIC REPORTS. The Trustee shall render to the Employer and
to the Committee an account and report as soon as practicable after the Annual
Valuation Date in each year (and as soon as may be practicable after each other
Valuation Date) showing all transactions affecting the administration of the
Plan and the Fund, including, but not necessarily limited to, such information
concerning the Plan and the Fund and the administration thereof by the Trustee
as shall be requested in writing by the Employer.

         10.4.2. SPECIAL REPORTS. The Trustee shall also render such further
reports from time to time as may be requested by the Employer and shall submit
its final report and account to the Employer when it shall cease to be Trustee
hereunder, whether by resignation or other cause.

10.5. TRUSTEE'S POWER TO PROTECT ITSELF ON ACCOUNT OF TAXES. The Trustee, as a
condition to the making of distribution of a Participant's Vested Total Account
during the Participant's lifetime, may require the Participant, or in the event
of the Participant's death may require the person or persons entitled to receive
the Participant's Vested Total Account in such event, to furnish the Trustee
with proof of payment of all income, inheritance, estate, transfer, legacy
and/or succession taxes and all other taxes of any different type or kind that
may be imposed under or by virtue of any state or federal statute or law upon
the payment, transfer, descent or distribution of such Vested Total Account and
for the payment of which the Trustee may, in its judgment, be directly or
indirectly liable. In lieu of the foregoing, the Trustee may deduct, withhold
and transmit to the proper taxing authorities any such tax which it may be
permitted or required to deduct and withhold and the Vested Total Account to be
distributed in such case shall be correspondingly reduced.

10.6. OTHER TRUST POWERS. Except to the extent that the Trustee is subject to
the authorized and properly given investment directions of a Participant,
Beneficiary, Alternate Payee, Investment Manager or the Committee (and in
extension, but not in limitation, of the rights, powers and discretions
conferred upon the Trustee herein), the Trustee shall have and may exercise from
time to time in the administration of the Plan and the Fund, for the purpose of
distribution after the termination thereof, and for the purpose of distribution
of Vested Total Accounts, without order or license of any court, any one or more
or all of the following rights, powers and discretions:

                                      -80-
<PAGE>

         (a)      To invest and reinvest any investment Subfunds established
                  pursuant to Section 4.1 in accordance with the investment
                  characteristics and objectives determined therefor and to
                  invest and reinvest the assets of the Fund in any securities
                  or properties in which an individual could invest his own
                  funds and which it deems for the best interest of the Fund,
                  without limitation by any statute, rule of law or regulation
                  of any governmental body prescribing or limiting the
                  investment of trust assets by corporate or individual
                  trustees, in or to certain kinds, types or classes of
                  investments or prescribing or limiting the portion of the Fund
                  which may be invested in any one property or kind, type or
                  class of investment. Specifically and without limiting the
                  generality of the foregoing, the Trustee may invest and
                  reinvest principal and accumulated income of the Fund in any
                  real or personal property; preferred or common stocks of any
                  kind or class of any corporation, including but not limited to
                  investment and small business investment companies of all
                  types; voting trust certificates; interests in investment
                  trusts; interests in any limited or general partnership or
                  other business enterprise, however organized and for whatever
                  purpose; group or individual annuity contracts (which may
                  involve investment in the issuer's general account or any of
                  its separate accounts); interests in common or collective
                  trusts, variable interest notes or any other type of
                  collective fund maintained by a bank or similar institution
                  (whether or not the Trustee hereunder); shares of any
                  regulated investment company (mutual fund) provided, however,
                  if the Trustee or any of its affiliates acts as investment
                  advisor or other service provider for such mutual fund, then
                  the Employer (or other fiduciary independent of the Trustee)
                  must first acknowledge that it has received the current
                  prospectus for the mutual fund and a detailed written
                  disclosure of the investment advisory and other fees charged
                  or to be paid by the Plan or the mutual fund and the Employer
                  (or such other fiduciary) must approve the investment advisory
                  fee and other fees paid by the Plan directly or through the
                  mutual fund and the investment of Plan assets in the mutual
                  funds; any interest-bearing certificates, accounts or similar
                  interest-bearing instruments in a bank or similar financial
                  institution, including the Trustee or an affiliate of the
                  Trustee, provided such certificates, accounts or instruments
                  bear a reasonable rate of interest; bonds, notes and
                  debentures, secured or unsecured; mortgages, leases or other
                  interests in real or personal property; interests in mineral,
                  gas, oil or timber properties or other wasting assets;
                  options; commodity or financial futures contracts; foreign
                  currency; insurance contracts on the life of any "keyman" or
                  shareholder of the Employer; or conditional sales contracts.
                  Prior to maturity and distribution of the Vested Total
                  Accounts of Participants, the Trustee shall commingle the
                  Accounts of Participants and former Participants in each
                  investment Subfund and invest, reinvest, control and manage
                  each of the same as a common trust fund.

                                      -81-
<PAGE>

         (b)      To sell, exchange or otherwise dispose of any asset of
                  whatsoever character at any time held by the Trustee in trust
                  hereunder.

         (c)      To segregate any part or portion of the Fund for the purpose
                  of administration or distribution thereof and, in its sole
                  discretion, to hold the Fund uninvested whenever and for so
                  long as, in the Trustee's discretion, the same is likely to be
                  required for the payment in cash of Accounts normally expected
                  to mature in the near future, or whenever, and for as long as,
                  market conditions are uncertain, or for any other reason
                  which, in the Trustee's discretion, requires such action or
                  makes such action advisable.

         (d)      In connection with the Trustee's power to hold uninvested
                  reasonable amounts of cash whenever it is deemed advisable to
                  do so, to deposit the same, with or without interest, in the
                  commercial or savings departments of any corporate Trustee
                  serving hereunder or of any other bank, trust company or other
                  financial institution.

         (e)      To register any investment held in the Fund in the name of the
                  Trustee, without trust designation, or in the name of a
                  nominee or nominees, and to hold any investment in bearer
                  form, but the records of the Trustee shall at all times show
                  that all such investments are part of the Fund, and the
                  Trustee shall be as responsible for any act or default of any
                  such nominee as for its own.

         (f)      To retain and employ such attorneys, agents and servants as
                  may be necessary or desirable, in the opinion of the Trustee,
                  in the administration of the Fund, and to pay them such
                  reasonable compensation for their services as may be agreed
                  upon as an expense of administration of the Fund, including
                  power to employ and retain counsel upon any matter of doubt as
                  to the meaning of or interpretation to be placed upon this
                  Plan Statement or any provisions thereof with reference to any
                  question arising in the administration of the Fund or
                  pertaining to the rights and liabilities of the Trustee
                  hereunder or to the rights and claims of Participants,
                  Beneficiaries and Alternate Payees. The Trustee, in any such
                  event, may act in reliance upon the advice, opinions, records,
                  statements and computations of any attorneys and agents and on
                  the records, statements and computations of any servants so
                  selected by it in good faith and shall be released and
                  exonerated of and from all liability to anyone in so doing
                  (except to the extent that liability is imposed under ERISA).

         (g)      To institute, prosecute and maintain, or to defend, any
                  proceeding at law or in equity concerning the Plan or Fund or
                  the assets thereof or any claims thereto, or the interests of
                  Participants, Beneficiaries and Alternate Payees hereunder at
                  the sole cost and expense of the Fund or at the sole cost and

                                      -82-
<PAGE>

                  expense of the Total Account of the Participant that may be
                  concerned therein or that may be affected thereby as, in the
                  Trustee's opinion, shall be fair and equitable in each case,
                  and to compromise, settle and adjust all claims and
                  liabilities asserted by or against the Plan or Fund or
                  asserted by or against the Trustee, on such terms as the
                  Trustee, in each such case, shall deem reasonable and proper.
                  The Trustee shall be under no duty or obligation to institute,
                  prosecute, maintain or defend any suit, action or other legal
                  proceeding unless it shall be indemnified to its satisfaction
                  against all expenses and liabilities which it may sustain or
                  anticipate by reason thereof.

         (h)      To institute, participate and join in any plan of
                  reorganization, readjustment, merger or consolidation with
                  respect to the issuer of any securities held by the Trustee
                  hereunder, and to use any other means of protecting and
                  dealing with any of the assets of the Fund which it believes
                  reasonably necessary or proper and, in general, to exercise
                  each and every other power or right with respect to each asset
                  or investment held by it hereunder as individuals generally
                  have and enjoy with respect to their own assets and
                  investment, including power to vote upon any securities or
                  other assets having voting power which it may hold from time
                  to time, and to give proxies with respect thereto, with or
                  without power of substitution or revocation, and to deposit
                  assets or investments with any protective Committee, or with
                  trustees or depositories designated by any such Committee or
                  by any such trustees or any court. Unless otherwise agreed to
                  by the Trustee and the Committee, the right to vote with
                  respect to shares of mutual funds shall be passed through to
                  the Committee. Notwithstanding the foregoing, an Investment
                  Manager shall have any or all of such powers and rights with
                  respect to Plan assets for which it has investment
                  responsibility but only if (and only to the extent that) such
                  powers and rights are expressly given to such Investment
                  Manager in a written agreement signed by it and acknowledged
                  in writing by the Trustee. In all other cases, such powers and
                  rights shall be exercised solely by the Trustee. Furthermore,
                  neither the Trustee, the Committee nor the Investment Manager,
                  as the case may be, shall vote or take similar actions with
                  respect to any security in which it may have an interest,
                  direct or indirect. In such case, the Trustee, Investment
                  Manager or the Committee shall notify the Principal Employer
                  and the Principal Employer shall direct the Trustee, the
                  Investment Manager or the Committee with respect to such
                  voting or similar action.

         (i)      In any matter of doubt affecting the meaning, purpose or
                  intent of any provision of this Plan Statement which directly
                  affects its duties, to determine such meaning, purpose or
                  intent; and the determination of the Trustee in any such
                  respect shall be binding and conclusive upon all persons
                  interested or who may become interested in the Plan or the
                  Fund.

                                      -83-
<PAGE>

         (j)      To require, as a condition to distribution of any Vested Total
                  Account, proof of identity or of authority of the person
                  entitled to receive the same, including power to require
                  reasonable indemnification on that account as a condition
                  precedent to its obligation to make distribution hereunder.

         (k)      To collect, receive, receipt and give quittance for all
                  payments that may be or become due and payable on account of
                  any asset in trust hereunder which has not, by act of the
                  Trustee taken pursuant thereto, been made payable to others;
                  and payment thereof by the company issuing the same, or by the
                  party obligated thereon, as the case may be, when made to the
                  Trustee hereunder or to any person or persons designated by
                  the Trustee, shall acquit, release and discharge such company
                  or obligated party from any and all liability on account
                  thereof.

         (l)      To determine from time to time, as required for the purpose of
                  distribution or for the purpose of allocating trust income or
                  for any other purpose of the Plan, the then value of the Fund
                  and the Accounts in the Fund, the Trustee, in each such case,
                  using and employing for that purpose the fair market value of
                  each of the assets constituting the Fund. Each such
                  determination so made by the Trustee in good faith shall be
                  binding and conclusive upon all persons interested or becoming
                  interested in the Plan or the Fund.

         (m)      To receive and retain contributions made in a form other than
                  cash in the form in which the same are received until such
                  time as the Trustee, in its sole discretion, deems it
                  advisable to sell or otherwise dispose of such assets.

         (n)      To commingle, for investment purposes, the assets of the Fund
                  with the assets of any other qualified retirement plan trust
                  fund of the Employer, provided that the records of the Trustee
                  shall reflect the relative interests of the separate trusts in
                  such commingled fund.

         (o)      To grant an option or options for the sale or other
                  disposition of a trust asset, including the issuance of
                  options for purchase of common stock held by the Trust in
                  return for the receipt of a premium from the optionee (it
                  being expressly intended that said options may be in such form
                  and terms as to permit their being freely traded on an option
                  exchange) and including the repurchase of any such option
                  granted, or in lieu thereof, the repurchase of an option
                  identical in terms to the one issued.

         (p)      To have and to exercise such other and additional powers as
                  may be advisable or proper in its opinion for the effective
                  and economical administration of the Fund.

                                      -84-
<PAGE>

         (q)      If so provided in the Adoption Agreement, one (1) or more
                  declarations of trust executed by the Trustee (or by banks or
                  trust companies affiliated in ownership with the Trustee)
                  shall be incorporated by reference into this Agreement and not
                  withstanding any other provision of the Agreement to the
                  contrary, the Trustee may cause all or any part of the Fund,
                  without limitation as to amount, to be commingled with the
                  money of trusts created by others by causing such money to be
                  invested as a part of any or all of the funds created by said
                  declarations of trust and the Fund so added to any of said
                  funds shall be subject to all of the provisions of said
                  declarations of trust as the same may be amended from time to
                  time.

10.7.    INVESTMENT MANAGERS.

         10.7.1. APPOINTMENT AND QUALIFICATIONS. The Principal Employer shall
have the power to appoint from time to time one or more Investment Managers to
direct the Trustee in the investment of, or to assume complete investment
responsibility over, all or any portion of the Fund. An Investment Manager may
be any person or firm (a) which is either (1) registered as an investment
adviser under the Investment Advisers Act of 1940, (2) a bank, or (3) an
insurance company which is qualified to perform the services of an Investment
Manager under the laws of more than one state; and (b) which acknowledges in
writing that it is a fiduciary with respect to the Plan because it has been
appointed as an Investment Manager with respect to the Plan. The conditions
prescribed in the preceding sentence shall apply to the issuer of any group
annuity contract hereunder only if, and to the extent that, such issuer would
otherwise be considered a "fiduciary" with respect to the Plan, within the
meaning of ERISA.

         10.7.2. REMOVAL. The Principal Employer may remove any such Investment
Manager and shall have the power to appoint a successor or successors from time
to time in succession to any Investment Manager who shall be removed, shall
resign or shall otherwise cease to serve hereunder. The Principal Employer shall
furnish the Trustee with such written evidence as the Trustee may require of the
appointment, removal and scope of the authority of the Investment Manager.

         10.7.3. RELATION TO OTHER FIDUCIARIES. The Trustee shall comply with
all investment directions given to the Trustee with respect to the designated
portion of the Fund, and the Trustee shall be released and exonerated of and
from all liability for or on account of any action taken or not taken by it
pursuant to the directions of such Investment Manager, except to the extent that
liability is imposed under ERISA. Neither the Employer, nor any officer,
director or employee thereof, nor any member of the Committee shall be liable
for the acts or omissions of the Trustee or of any Investment Manager appointed
hereunder. The fees and expenses of any Investment Manager, as agreed upon from
time to time between the Investment Manager and the Employer, shall be charged
to and paid from the Fund in a fair and equitable manner, except to the extent
that the Employer, in its discretion, may pay such directly to the Investment
Manager.

                                      -85-
<PAGE>

10.8. FIDUCIARY PRINCIPLES. The Trustee and each other fiduciary
hereunder, in the exercise of each and every power or discretion vested in them
by the provisions of this Plan Statement shall (subject to the provisions of
ERISA) discharge their duties with respect to the Plan solely in the interest of
the Participants and Beneficiaries and:

         (a)      for the exclusive purpose of:

                  (i)      providing benefits to Participants and Beneficiaries,
                           and

                  (ii)     defraying reasonable expenses of administering the
                           Plan,

         (b)      with the care, skill, prudence and diligence under the
                  circumstances then prevailing that a prudent man acting in a
                  like capacity and familiar with such matters would use in the
                  conduct of an enterprise of a like character and with like
                  aims,

         (c)      by diversifying the investments of the Plan so as to minimize
                  the risk of large losses, unless under the circumstances it is
                  clearly prudent not to do so, and

         (d)      in accordance with the documents and instruments governing the
                  Plan, insofar as they are consistent with the provisions of
                  ERISA.

Notwithstanding anything in this Plan Statement to the contrary, any provision
hereof which purports to relieve a fiduciary from responsibility or liability
for any responsibility, obligation or duty under Part 4 of Subtitle B of Title I
of ERISA shall, to the extent the same is inconsistent with said Part 4, be
deemed void.

10.9. PROHIBITED TRANSACTIONS. Except as may be permitted by law, no Trustee or
other fiduciary hereunder shall permit the Plan to engage, directly or
indirectly, in any of the following transactions with a person who is a
"disqualified person" (as defined in section 4975 of the Code) or a "party in
interest" (as defined in section 3(14) of ERISA):

         (a)      sale, exchange or leasing of any property between the Plan and
                  such person,

         (b)      lending of money or other extension of credit between the Plan
                  and such person,

         (c)      furnishing of goods, services or facilities between the Plan
                  and such person,

         (d)      transfer to, or use by or for the benefit of, such person of
                  the income or assets of the Plan,

                                      -86-
<PAGE>

         (e)      act by such person who is a fiduciary hereunder whereby the
                  Participant deals with the income or assets of the Plan in the
                  Participant's own interest or for the Participant's own
                  account, or

         (f)      receipt of any consideration for the Participant's own
                  personal account by such person who is a fiduciary from any
                  party dealing with the Plan in connection with a transaction
                  involving the income or assets of the Plan.

10.10. INDEMNITY. Each individual (as distinguished from corporate) trustee of
the Plan or director, officer or employee of the Employer shall, except as
prohibited by law, be indemnified and held harmless by the Employer from any and
all liabilities, costs and expenses (including legal fees), to the extent not
covered by liability insurance, arising out of any action taken by such
individual with respect to the Plan, whether imposed under ERISA or otherwise.
No such indemnification, however, shall be required or provided if such
liability arises (i) from the individual's claim for his own benefit, or (ii)
from the proven gross negligence or the bad faith of the individual, or (iii)
from the criminal misconduct of such individual. This indemnification shall
continue as to an individual who has ceased to be a trustee of the Plan or
director, officer or employee of the Employer and shall inure to the benefit of
the heirs, executors and administrators of such an individual.

10.11. INVESTMENT IN INSURANCE. If the Employer shall so designate in the
Adoption Agreement, a Participant may, with the consent of the Committee and
subject to such conditions as the Committee may impose, elect to have a portion
of the Participant's Vested Total Account (excluding any Deductible Voluntary
Account) invested in life insurance contracts issued by any insurance company
licensed to do business in the State where the Trustee has its principal place
of business (any such insurance contract held for a Participant hereunder being
herein referred to as a "contract").

         10.11.1. LIMITATION ON PAYMENT OF PREMIUMS. The aggregate premiums paid
on contracts for the Participant from the Participant's Retirement Savings
Account, Employer Matching Account, Employer Contributions Account and Safe
Harbor Matching Account must at all times be less than fifty percent (50%), in
the case of ordinary life insurance (ordinary life insurance contracts are
contracts with both nondecreasing death benefits and nonincreasing premiums) or
other higher premium type of permanent life insurance, or twenty-five percent
(25%), in the case of term or universal life insurance or all other life
insurance contracts which are not considered ordinary life, of the Employer
contributions allocated to a Participant's Retirement Savings Account, Employer
Matching Account, Employer Contributions Account and Safe Harbor Matching
Account; provided further, that the aggregate premiums paid on term, universal
life insurance contracts or all other life insurance contracts which are not
considered ordinary life, together with one-half (1/2) of the aggregate premiums
paid on ordinary life insurance or other higher premium type of permanent life
insurance must at all times be less than twenty-five percent (25%) of the
aggregate of Employer contributions allocated to the Participant's Retirement
Savings Account, Employer Matching Account, Employer Contributions Account and
Safe Harbor Matching Account.

                                      -87-
<PAGE>

         If the Vested portion of the Participant's Retirement Savings Account,
Employer Matching Account, Employer Contributions Account and Safe Harbor
Matching Account is insufficient within the limitations herein contained to pay
any premium on a contract when the same becomes due, the Trustee shall, unless
the Participant directs the Trustee to use the Participant's Voluntary Account,
Rollover Account or Transfer Account for this purpose, cause such contract to be
rewritten for its then paid-up value, if any, and retain the same for the
Participant, in which event no further premium payments shall thereafter be made
thereon. All dividends on a contract shall be used to reduce premiums.

         10.11.2. MISCELLANEOUS RULES FOR PURCHASE OF CONTRACT. The Participant
shall take such physical examinations and furnish such information as may be
necessary to procure a contract. To the extent possible, all contracts shall
have a uniform premium due date. The Trustee shall be the owner of all
contracts, with full power to execute all insurance applications and to exercise
all available options, and shall be the death beneficiary thereunder.

         10.11.3. PAYMENT OF EXPENSES. Any charge or expense of the Trustee in
handling a Participant's contract shall be paid from that Participant's Total
Account (excluding any Deductible Voluntary Account); provided, that the
Employer may, in its discretion, directly pay such charge or expense.

         10.11.4. AUTHORITY FOR CONTRACT. Any insurance company issuing
contracts may deal with the Trustee alone and without the consent of any
Participant or Beneficiary and shall not be required to examine the provisions
of this Plan Statement or any amendment thereto, nor shall it be responsible for
the failure of the Trustee to perform its duties, nor shall it be obliged to see
to the application or disposition of any money paid by it to the Trustee, and
any such payment shall fully discharge such insurance company for the amount so
paid.

         10.11.5. PAYMENT OF CONTRACT UPON DEATH. Upon the death of the
Participant, the proceeds of the contracts held for the Participant hereunder
shall be deemed a death benefit under this Plan and shall be added to the Vested
Total Account and distributed to the Participant's Beneficiary or Beneficiaries
in the manner prescribed in Section 7. Under no circumstances shall the proceeds
be retained in the Fund following a proper request for distribution.

         10.11.6. PAYMENT OF CONTRACT -- NOT UPON DEATH. Upon the occurrence of
an Event of Maturity other than the death of the Participant, the Trustee shall,
as directed by the Committee, either: (i) surrender the contracts held for the
Participant hereunder for cash and distribute the proceeds in the manner
described in Section 7, (ii) distribute the contracts to the Participant
(provided, however, that the optional modes of settlement under any such
contract shall be limited to those available under this Plan), or (iii) convert
the contracts into an annuity contract or contracts of the type described in
Section 7.1.3 and distribute the same to the Participant, or (iv) any
combination of the foregoing. In no event, however, shall any such contract be
distributed in a manner which is inconsistent with the requirements in Section
7.1.6.

                                      -88-
<PAGE>

         10.11.7. VALUE OF CONTRACT. For the purpose of determining the value of
a contract hereunder, such contract shall be valued at the greater of the
premiums theretofore paid thereon or its then cash value, but such contract
shall not be considered a part of the Fund for the purpose of allocating income,
market gains and losses of the Fund in accordance with Section 4.

         10.11.8. INTERPRETATION. If any provision of any contract is
inconsistent with any provision of the Plan Statement, the provision of the Plan
Statement shall control.

10.12. EMPLOYER DIRECTED INVESTMENTS. If so indicated in the Adoption Agreement,
the Trustee shall be subject in the management and control of the Fund to the
directions (to the extent not inconsistent with law) of the person or Committee
identified in the Adoption Agreement or certified to the Trustee by an officer
of the Employer. The Trustee in acting pursuant to and in reliance on such
directions shall be fully and completely indemnified and held harmless by the
Employer from any liability, loss or expense (including legal fees) arising out
of its actions so directed notwithstanding that such directions, and the
Trustee's conduct pursuant thereto, may constitute a breach of fiduciary
obligations to the Plan, the Participants, Beneficiaries and Alternate Payees.
The Employer may direct the Trustee to purchase shares of any regulated
investment company (mutual fund) for which the Trustee or any of its affiliates
acts as investment advisor or other service provider, provided, however, that
the Employer (or other fiduciary independent of the Trustee) must first
acknowledge it has received the current prospectus for the mutual fund and a
detailed disclosure of the investment advisory and other fees charged or to be
paid by the Plan and the Employer must approve the investment advisory fee and
other fees paid by the Plan directly or through the mutual funds and the
investment of Plan assets in the mutual fund.

10.13. NO INVESTMENT IN EMPLOYER REAL PROPERTY. Notwithstanding any other
provision of this Plan Statement, the Plan may not acquire or hold any "Employer
real property" as that term is defined in section 407(d) of ERISA.

10.14. INVESTMENT IN EMPLOYER SECURITIES. If so indicated in the Adoption
Agreement, the Committee may direct the Trustee to purchase qualifying employer
securities (within the meaning of section 407(d)(5) of ERISA); provided,
however, that the Plan may not acquire any qualifying employer securities if
immediately after such acquisition the fair market value of such securities held
by the Plan exceeds a designated percentage (as indicated in the Adoption
Agreement) of the fair market value of assets held in the Employer Matching
Accounts and the Employer Profit Sharing Accounts.

                                      -89-
<PAGE>
                                   SECTION 11

                     DETERMINATIONS -- RULES AND REGULATIONS

11.1. DETERMINATIONS. The Committee shall make such determinations as may be
required from time to time in the administration of this Plan. The Committee
shall have the sole discretion, authority and responsibility to interpret and
construe the Plan Statement and to determine all factual and legal questions
under the Plan, including but not limited to, the entitlement of employees,
Participants and Beneficiaries and the amounts of their respective interests.
Benefits under the Plan will be paid only if the Committee decides in its
discretion that an employee, Participant or Beneficiary is entitled to them. The
Trustee and other interested parties may act and rely upon all information
reported to them hereunder and need not inquire into the accuracy thereof, nor
be charged with any notice to the contrary.

11.2. RULES AND REGULATIONS. Any rule not in conflict or at variance with the
provisions hereof may be adopted by the Committee.

11.3.    METHOD OF EXECUTING INSTRUMENTS.

         11.3.1. EMPLOYER OR COMMITTEE. Information to be supplied or written
notices to be made or consents to be given by the Employer or the Committee
pursuant to any provision of this Plan Statement may be signed in the name of
the Employer by any officer thereof who has been authorized to make such
certification or to give such notices or consents or by the Committee.

         11.3.2. TRUSTEE. Any instrument or written notice required, necessary
or advisable to be made or given by the Trustee may be signed by any Trustee, if
all Trustees serving hereunder are individuals, or by any authorized officer or
employee of the Trustee, if a corporate Trustee shall be acting hereunder as
sole Trustee, or by any such officer or employee of the corporate Trustee or by
an individual Trustee acting hereunder, if corporate and individual Trustees
shall be serving as co-trustees hereunder.

11.4. CLAIMS PROCEDURE. The Committee shall establish procedures for the
resolution of disputes and disposition of claims arising under this Plan. An
application for a distribution under Section 7 shall be considered as a claim
for the purposes of this Section 11.4. Until modified by the Committee, this
claims procedure is as described below.

         11.4.1. ORIGINAL CLAIM. Any employee, former employee or Beneficiary of
such employee or former employee may, if the Participant so desires, file with
the Committee a written claim for benefits under this Plan. Within ninety (90)
days after the filing of such a claim, the Committee shall notify the claimant
in writing whether the Participant's claim is upheld or denied in whole or in
part or shall furnish the claimant a written notice describing specific special
circumstances requiring a specified amount of additional time (but not more than
one hundred eighty days from the

                                      -90-
<PAGE>

date the claim was filed) to reach a decision on the claim. If the claim is
denied in whole or in part, the Committee shall state in writing:

         (a)      the specific reasons for the denial,

         (b)      the specific references to the pertinent provisions of the
                  Plan Statement on which the denial is based,

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

         (d)      an explanation of the claims review procedure set forth in
                  this Section.

         11.4.2. CLAIMS REVIEW PROCEDURE. Within sixty (60) days after receipt
of notice that the Participant's claim has been denied in whole or in part, the
claimant may file with the Committee a written request for a review and may, in
conjunction therewith, submit written issues and comments. Within sixty (60)
days after the filing of such a request for review, the Committee shall notify
the claimant in writing whether, upon review, the claim was upheld or denied in
whole or in part or shall furnish the claimant a written notice describing
specific special circumstances requiring a specified amount of additional time
(but not more than one hundred twenty days from the date the request for review
was filed) to reach a decision on the request for review.

         11.4.3.  GENERAL RULES.

         (a)      No inquiry or question shall be deemed to be a claim or a
                  request for a review of a denied claim unless made in
                  accordance with the claims procedure. The Committee may
                  require that any claim for benefits and any request for a
                  review of a denied claim be filed on forms to be furnished by
                  the Committee upon request.

         (b)      All decisions on claims and on requests for a review of denied
                  claims shall be made by the Committee.

         (c)      The Committee may, in its discretion, hold one or more
                  hearings on a claim or a request for a review of a denied
                  claim.

         (d)      Claimants may be represented by a lawyer or other
                  representative (at their own expense), but the Committee
                  reserves the right to require the claimant to furnish written
                  authorization. A claimant's representative shall be entitled
                  to copies of all notices given to the claimant.

                                      -91-
<PAGE>

         (e)      The decision of the Committee on a claim and on a request for
                  a review of a denied claim shall be served on the claimant in
                  writing. If a decision or notice is not received by a claimant
                  within the time specified, the claim or request for a review
                  of a denied claim shall be deemed to have been denied.

         (f)      Prior to filing a claim or a request for a review of a denied
                  claim, the claimant or the Participant's representative shall
                  have a reasonable opportunity to review a copy of the Plan
                  Statement and all other pertinent documents in the possession
                  of the Employer, the Committee and the Trustee.

         11.4.4. DEADLINE TO FILE CLAIM. To be considered timely under the
Plan's claim and review procedure, a claim must be filed with the Committee
within one (1) year after the claimant knew or reasonably should have known of
the principal facts upon which the claim is based. If or to the extent that the
Adoption Agreement provides for commingled investment subfunds or individually
directed accounts and the claim relates to a failure to effect a Participant's
or Beneficiary's investment directions or a Participant's election regarding
contributions, the one (1) year period shall be thirty (30) days.

         11.4.5. EXHAUSTION OF ADMINISTRATIVE REMEDIES. The exhaustion of the
claim and review procedure is mandatory for resolving every claim and dispute
arising under this Plan. As to such claims and disputes:

         (a)      no claimant shall be permitted to commence any legal action to
                  recover Plan benefits or to enforce or clarify rights under
                  the Plan under section 502 or section 510 of ERISA or under
                  any other provision of law, whether or not statutory, until
                  the claim and review procedures set forth herein have been
                  exhausted in their entirety; and

         (b)      in any such legal action all explicit and all implicit
                  determinations by the Committee (including, but not limited
                  to, determinations as to whether the claim, or a request for a
                  review of a denied claim, was timely filed) shall be afforded
                  the maximum deference permitted by law.

         11.4.6. DEADLINE TO FILE LEGAL ACTION. No legal action to recover Plan
benefits or to enforce or clarify rights under the Plan under section 502 or
section 510 of ERISA or under any other provision of law, whether or not
statutory, may be brought by any claimant on any matter pertaining to this Plan
unless the legal action is commenced in the proper forum before the earlier of:

         (a)      thirty (30) months after the claimant knew or reasonably
                  should have known of the principal facts on which the claim is
                  based, or

         (b)      six (6) months after the claimant has exhausted the claim and
                  review procedure.

                                      -92-
<PAGE>

If or to the extent that the Adoption Agreement provides for commingled
investment subfunds or individually directed accounts and the claim relates to a
failure to effect a Participant's or Beneficiary's investment directions or a
Participant's election regarding contributions, the thirty (30) month period
shall be nineteen (19) months.

         11.4.7. KNOWLEDGE OF FACT BY PARTICIPANT IMPUTED TO BENEFICIARY.
Knowledge of all facts that a Participant knew or reasonably should have known
shall be imputed to every claimant who is or claims to be a Beneficiary of the
Participant or otherwise claims to derive an entitlement by reference to the
Participant for the purpose of applying the previously specified periods.

11.5. INFORMATION FURNISHED BY PARTICIPANTS. Neither the Employer nor the
Committee nor the Trustee shall be liable or responsible for any error in the
computation of the Account of a Participant resulting from any misstatement of
fact made by the Participant, directly or indirectly, to the Employer, the
Committee or the Trustee and used by them in determining the Participant's
Account. Neither the Employer nor the Committee nor the Trustee shall be
obligated or required to increase the Account of such Participant which, on
discovery of the misstatement, is found to be understated as a result of such
misstatement of the Participant. However, the Account of any Participant which
is overstated by reason of any such misstatement shall be reduced to the amount
appropriate for the Participant in view of the truth. Any refund received upon
reduction of an Account so made shall be used to reduce the next succeeding
contribution of the Employer to the Plan.

                                      -93-
<PAGE>

                                   SECTION 12

                          OTHER ADMINISTRATIVE MATTERS

12.1.    EMPLOYER.

         12.1.1. OFFICERS. Except as hereinafter provided, functions generally
assigned to the Employer shall be discharged by its officers or delegated and
allocated as provided herein.

         12.1.2. DELEGATION. Except as hereinafter provided, the Board of
Directors of the Principal Employer may delegate or redelegate and allocate and
reallocate to one or more persons or to a Committee of persons jointly or
severally, and whether or not such persons are directors, officers or employees,
such fiduciary and other functions assigned to it or to the Employer hereunder
as it may from time to time deem advisable.

         12.1.3. BOARD OF DIRECTORS. The Board of Directors of the Principal
Employer shall have the exclusive authority, which authority may not be
delegated, to act for the Employer:

         (a)      to adopt the Plan, to terminate the Plan,

         (b)      to appoint or remove a Trustee, to appoint or remove an
                  Investment Manager, to appoint or remove the Committee, and

         (c)      to amend the Adoption Agreement to reduce contributions to the
                  Plan if the Plan is adopted as a money purchase pension plan.

12.2.    COMMITTEE.

         12.2.1. APPOINTMENT AND REMOVAL. The Committee shall consist of such
members as may be determined and appointed from time to time by the Principal
Employer and they shall serve at the pleasure of the Principal Employer. Members
of the Committee shall serve without compensation, but their reasonable expenses
shall be an expense of the administration of the Fund and shall be paid by the
Trustee from and out of the Fund except to the extent the Employer, in its
discretion, directly pays such expenses.

         12.2.2. AUTOMATIC REMOVAL. If any individual who is a member of the
Committee is a director, officer or employee when appointed as a member of the
Committee, then such individual shall be automatically removed as a member of
the Committee at the earliest time such individual ceases to be a director,
officer or employee. This removal shall occur automatically and without any
requirement for action by the Principal Employer or any notice to the individual
so removed.

         12.2.3. AUTHORITY. The Committee may elect such officers as the
Committee may decide upon. The Committee shall:

                                      -94-
<PAGE>

         (a)      establish rules for the functioning of the Committee,
                  including the times and places for holding meetings, the
                  notices to be given in respect of such meetings and the number
                  of members who shall constitute a quorum for the transaction
                  of business,

         (b)      organize and delegate to such of its members as it shall
                  select authority to execute or authenticate rules, advisory
                  opinions or instructions, and other instruments adopted or
                  authorized by the Committee; adopt such bylaws or regulations
                  as it deems desirable for the conduct of its affairs; appoint
                  a secretary, who need not be a member of the Committee, to
                  keep its records and otherwise assist the Committee in the
                  performance of its duties,

         (c)      keep a record of all its proceedings and acts and keep all
                  books of account, records and other data as may be necessary
                  for the proper administration of the Plan; notify the Trustee
                  and the Employer of any action taken by the Committee and,
                  when required, notify any other interested person or persons,

         (d)      determine from the records of the Employer the compensation,
                  service records, status and other facts regarding Participants
                  and other employees,

         (e)      cause to be compiled at least annually, from the records of
                  the Committee and the reports and accountings of the Trustee,
                  a report and accounting of the status of the Plan and the
                  Accounts of the Participants, and make it available to each
                  Participant who shall have the right to examine that part or
                  portion of such report and accounting (or a true and correct
                  copy of such part) which sets forth the Participant's benefits
                  and the Participant's ratable interest in the Fund,

         (f)      prescribe forms to be used for applications for participation,
                  distributions, withdrawals, notifications, etc., as may be
                  required in the administration of the Plan,

         (g)      set up such rules, applicable to all Participants similarly
                  situated, as are deemed necessary to carry out the terms of
                  the Plan Statement,

         (h)      perform all other acts reasonably necessary for administering
                  the Plan including collecting data for and performing the
                  tests described in Section 2 and 3, carrying out the
                  provisions of the Plan Statement and performing the duties
                  imposed on it by the Employer,

         (i)      interpret and construe the Plan Statement,

                                      -95-
<PAGE>

         (j)      resolve questions of eligibility and status under the Plan,
                  and the rights of employees, Participants and Beneficiaries
                  and the amounts of their interests,

         (k)      resolve all questions of administration of the Plan not
                  specifically referred to in this section, and

         (l)      delegate or redelegate to one or more persons, jointly or
                  severally, and whether or not such persons are members of a
                  Committee, such functions assigned to the Committee hereunder
                  as it may from time to time deem advisable.

         12.2.4. MAJORITY DECISIONS. If the Committee is a committee and not a
person, there shall at any time be three (3) or more members serving hereunder
who are qualified to perform a particular act, the same may be performed, on
behalf of all, by a majority of those qualified, with or without the concurrence
of the minority. No person who failed to join or concur in such act shall be
held liable for the consequences thereof, except to the extent that liability is
imposed under ERISA.

         If the Principal Employer does not designate a Committee, the President
(or other chief executive officer) of the Principal Employer shall be the
Committee.

12.3.    LIMITATION ON AUTHORITY.

         12.3.1. FIDUCIARIES GENERALLY. No action taken by any fiduciary, if
authority to take such action has been delegated or redelegated to it hereunder,
shall be the responsibility of any other fiduciary except as may be required by
the provisions of ERISA. Except to the extent imposed by ERISA, no fiduciary
shall have the duty to question whether any other fiduciary is fulfilling all of
the responsibility imposed upon such other fiduciary by the Plan Statement or by
ERISA.

         12.3.2. TRUSTEE. The responsibilities and obligations of the Trustee
shall be strictly limited to those set forth in this Plan Statement. The Trustee
shall have no authority or duty to determine or enforce payment of any Employer
contribution under this Plan or to determine the existence, nature or extent of
any individual's rights in the Fund or under the Plan or question any
determination made by the Principal Employer or the Committee regarding the
same. Nor shall the Trustee be responsible in any way for the manner in which
the Employer, Principal Employer or Committee carries out its responsibilities
under this Plan Statement or, more generally, under the Plan. The Trustee shall
give the Principal Employer notice of (and tender to the Principal Employer) the
prosecution or defense of any litigation involving the Plan, the Fund or other
fiduciaries of the Plan.

12.4. CONFLICT OF INTEREST. If any Trustee, any Committee, any member of the
Board of Directors or any officer or employee of the Employer to whom authority
has been delegated or redelegated hereunder shall also be a Participant in this
Plan, the Participant shall have no authority as such Trustee, member, officer
or employee with respect to any matter specially affecting the

                                      -96-
<PAGE>

Participant's individual interest hereunder (as distinguished from the interests
of all Participants and Beneficiaries or a broad class of Participants and
Beneficiaries), all such authority being reserved exclusively to the other
Trustees, members, officers or employees, as the case may be, to the exclusion
of such Participant, and such Participant shall act only in the Participant's
individual capacity in connection with any such matter.

12.5. DUAL CAPACITY. Individuals, firms, corporations or partnerships identified
herein or delegated or allocated authority or responsibility hereunder may serve
in more than one fiduciary capacity.

12.6. ADMINISTRATOR. The Principal Employer shall be the administrator for
purposes of section 3(16)(A) of ERISA.

12.7. NAMED FIDUCIARIES. The Trustee, the Employer and the Committee shall be
named fiduciaries for the purpose of section 402(a) of ERISA.

12.8. SERVICE OF PROCESS. In the absence of any designation to the contrary by
the Employer, the President of the Principal Employer is designated as the
appropriate and exclusive agent for the receipt of service of process directed
to the Plan in any legal proceeding, including arbitration, involving the Plan.

12.9. RESIDUAL AUTHORITY. In the event the Employer, Committee, Board of
Directors, or other person designated as having the authority to act or a duty
to act on any matter hereunder, is prevented by death, dissolution, incapacity
or other similar cause from acting hereunder and there is no other person then
empowered to act on such matter, the Trustee shall be empowered to act in its
place.

12.10. ADMINISTRATIVE EXPENSES. The reasonable expenses of administering the
Plan shall be payable out of the Fund except to the extent that the Employer, in
its discretion, directly pays the expenses.

12.11. ANNUAL CERTIFICATION. As of each Annual Valuation Date during the
continuance of the Plan, the Committee shall certify in writing the names of all
Participants who are entitled to participate in the Employer contribution for
the Plan Year ending on that date and all other facts that may be required to
properly administer the provisions of this Plan.

                                      -97-
<PAGE>

                                   SECTION 13

                                   IN GENERAL

13.1.    DISCLAIMERS.

         13.1.1. EFFECT ON EMPLOYMENT. Neither the terms of this Plan Statement
nor the benefits hereunder nor the continuance thereof shall be a term of the
employment of any employee, and the Employer shall not be obliged to continue
this Plan. The terms of this Plan Statement shall not give any employee the
right to be retained in the employment of the Employer.

         13.1.2. SOLE SOURCE OF BENEFITS. Neither the Trustee nor the Committee
nor the Employer or any of its officers or members of its Board of Directors in
any way guarantee the Fund against loss or depreciation, nor do they guarantee
the payment of any benefit or amount which may become due and payable hereunder
to any Participant or to any Beneficiary or to any creditor of a Participant, a
Beneficiary or the Trustee. Each Participant, Beneficiary or other person
entitled at any time to payments hereunder shall look solely to the assets of
the Fund for such payments or to the Vested Total Account distributed to any
Participant or Beneficiary, as the case may be, for such payments. In each case
where a Vested Total Account shall have been distributed to a former Participant
or a Beneficiary or to the person or any one of a group of persons entitled
jointly to the receipt thereof and which purports to cover in full the benefit
hereunder, such former Participant or Beneficiary, or such person or persons, as
the case may be, shall have no further right or interest in the other assets of
the Fund.

         13.1.3. CO-FIDUCIARY MATTERS. Neither the Employer nor any of its
officers or members of its Board of Directors nor the Committee shall in any
manner be liable to any Participant, Beneficiary or other person for any act or
omission of the Trustee (except to the extent that liability is imposed under
ERISA). Neither the Trustee nor the Committee nor the Employer or any of its
officers or members of its Board of Directors shall be under any liability or
responsibility (except to the extent that liability is imposed under ERISA) for
failure to effect any of the objectives or purposes of this Plan by reason of
loss or fluctuation in the value of Fund or for the form, genuineness, validity,
sufficiency or effect of any Fund asset at any time held hereunder, or for the
failure of any person, firm or corporation indebted to the Fund to pay such
indebtedness as and when the same shall become due or for any delay occasioned
by reason of any applicable law, order or regulation or by reason of any
restriction or provision contained in any security or other asset held by the
Fund. Except as is otherwise provided in ERISA, the Employer, its officers and
the members of its Board of Directors, the Trustee, the Committee and other
fiduciaries shall not be liable for an act or omission of another person with
regard to a fiduciary responsibility that has been allocated to or delegated to
such other person pursuant to the terms of this Plan Statement or pursuant to
procedures set forth in this Plan Statement.

13.2. REVERSION OF FUND PROHIBITED. The Fund from time to time hereunder shall
at all times be a trust fund separate and apart from the assets of the Employer,
and no part thereof shall be or

                                      -98-
<PAGE>

become available to the Employer or to creditors of the Employer under any
circumstances other than those specified in Section 1.4, Section 3.11, Section
11.5 and Appendix A hereof. It shall be impossible for any part of the corpus or
income of the Fund to be used for, or diverted to, purposes other than for the
exclusive benefit of Participants and Beneficiaries (except as provided in
Section 1.4, Section 3.11, Section 11.5 and Appendix A).

13.3. EXECUTION IN COUNTERPARTS. This Plan Statement may be executed in any
number of counterparts, each of which, without production of the others, shall
be deemed to be an original.

13.4. CONTINUITY. If this Plan Statement is adopted as an amendment of a Prior
Plan Statement, the tenure and membership of the any Committee previously
appointed, the rules of administration adopted and the Beneficiary designations
in effect under the Prior Plan Statement immediately before the Effective Date
shall, to the extent not inconsistent with this Plan Statement, continue in full
force and effect until altered as provided herein.

13.5. CONTINGENT TOP HEAVY PLAN RULES. The rules set forth in the Appendix B to
this Plan Statement (concerning additional provisions that apply if the Plan
becomes top heavy) are incorporated herein.

                                      -99-
<PAGE>

                                   APPENDIX A

                     SECTION 415 LIMITATIONS ON ALLOCATIONS

                                    SECTION 1

                                  INTRODUCTION

         Terms defined in the Plan Statement shall have the same meanings when
used in this Appendix. In addition, when used in this Appendix, the following
terms shall have the following meanings:

1.1. ANNUAL ADDITION. Annual addition means, with respect to any Participant for
a limitation year, the sum of:

         (i)      all employer contributions (including employer contributions
                  of the Participant's earnings reductions under section 401(k),
                  section 403(b) and section 408(k) of the Code) allocable as of
                  a date during such limitation year to the Participant under
                  all defined contribution plans;

         (ii)     all forfeitures allocable as of a date during such limitation
                  year to the Participant under all defined contribution plans;

         (iii)    all Participant contributions made as of a date during such
                  limitation year to all defined contribution plans;

         (iv)     all amounts allocated after March 31, 1984 to an individual
                  medical account as defined in section 415(l)(2) of the Code,
                  which is part of a pension or annuity plan maintained by the
                  employer;

         (v)      all 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 section 419A(d)(3) of the Code, under a welfare
                  benefit fund as defined in section 419(e) of the Code,
                  maintained by the employer; and

         (vi)     all amounts allocable as of a date during such limitation year
                  to the Participant under Section 2.4, Section 3.6, Section 4
                  or Section 5 of this Appendix.

                                      A-1
<PAGE>

         1.1.1. SPECIFIC INCLUSIONS. With regard to a plan which contains a
qualified cash or deferred arrangement or matching contributions or employee
contributions, excess contributions and excess aggregate contributions (whether
or not distributed during or after the limitation year) shall be considered
annual additions in the year contributed. Excess deferrals that are not
distributed in accordance with the regulations under section 402(g) of the Code
are annual additions.

         1.1.2. SPECIFIC EXCLUSIONS. The annual addition shall not, however,
include any portion of a Participant's rollover contributions or any additions
to accounts attributable to a plan merger or a transfer of plan assets or
liabilities or any other amounts excludable under law. Excess deferrals that are
distributed in accordance with the regulations under section 402(g) of the Code
are not annual additions.

         1.1.3. ESOP RULE. In the case of an employee stock ownership plan
within the meaning of section 4975(e)(7) of the Code, annual additions shall not
include any dividends or gains on sale of employer securities held by the
employee stock ownership plan (regardless of whether such dividends or gains are
(i) on securities which are allocated to Participants' accounts or (ii) on
securities which are not allocated to Participants' accounts which, in the case
of dividends used to pay principal on an employee stock ownership plan loan,
result in employer securities being allocated to Participants' accounts or, in
the case of a sale, result in sale proceeds being allocated to Participants'
accounts). In the case of an employee stock ownership plan under which no more
than one-third (1/3rd) of the employer contributions for a limitation year which
are deductible under section 404(a)(9) of the Code are allocated to Highly
Compensated Employees (as defined in section 414(q) of the Code), annual
additions shall not include forfeitures of employer securities under the
employee stock ownership plan if such securities were acquired with the proceeds
of an exempt loan or, if the Employer is not an S corporation as defined in
section 1361(a)(i) of the Code, employer contributions to the employee stock
ownership plan which are deductible by the employer under section 404(a)(9)(B)
of the Code and charged against the Participant's account (i.e., interest
payments).

1.2. CONTROLLED GROUP MEMBER. Controlled group member means the Employer and
each member of a controlled group of corporations (as defined in section 414(b)
and as modified by section 415(h) of the Code), all commonly controlled trades
or businesses (as defined in section 414(c) and as modified by section 415(h) of
the Code) and affiliated service groups (as defined in section 414(m) of the
Code) of which the Employer is a part and other organizations required to be
aggregated for this purpose under section 414(o) of the Code.

1.3. DEFINED BENEFIT AND DEFINED CONTRIBUTION PLANS. Defined benefit plan and
defined contribution plan have the meanings assigned to those terms by section
415(k)(1) of the Code. Whenever reference is made to defined benefit plans and
defined contribution plans in this Appendix, it shall include all such plans
maintained by the Employer and all controlled group members.

                                      A-2
<PAGE>
1.4.     DEFINED BENEFIT FRACTION.

         1.4.1. GENERAL RULE. Defined benefit fraction means a fraction the
numerator of which is the sum of the Participant's projected annual benefits
under all defined benefit plans (whether or not terminated) maintained by the
Employer determined as of the close of the limitation year, and the denominator
of which is the lesser of:

         (i)      one hundred twenty-five percent (125%)(1) of the dollar
                  limitation in effect under section 415(b) of the Code as of
                  the close of such limitation year (i.e., 125% of $90,000 as
                  adjusted for cost of living, commencement dates, length of
                  service and other factors), or

         (ii)     one hundred forty percent (140%) of the dollar amount which
                  may be taken into account under section 415(b) of the Code
                  with respect to such Participant as of the close of such
                  limitation year (i.e., 140% of the Participant's highest
                  average compensation as adjusted for cost of living, length of
                  service and other factors).

         1.4.2. TRANSITION RULE. Notwithstanding the above, if the Participant
was a participant as of the first day of the first limitation year beginning
after December 31, 1986, in one or more defined benefit plans which were in
existence on May 6, 1986, the denominator of this fraction will not be less than
one hundred twenty-five percent (125%) of the sum of the annual benefits under
such plans which the Participant had accrued as of the close of the last
limitation year beginning before January 1, 1987, disregarding any changes in
the terms and conditions of the Plan after May 5, 1986. The preceding sentence
applies only if the defined benefit plans individually and in the aggregate
satisfied the requirements of Code section 415 for all limitation years
beginning before January 1, 1987.

1.5.     DEFINED CONTRIBUTION FRACTION.

         1.5.1. GENERAL RULE. Defined contribution fraction means a fraction,
the numerator of which is the sum of the Participant's annual additions under
all defined contribution plans (whether or not terminated) (including employer
contributions which are allocated to a separate account established for the
purpose of providing medical benefits or life insurance benefits with respect to
a key employee (as defined in section 416 of the Code) under a welfare benefit
fund or individual medical account and also including the annual additions
attributable to the Participant's nondeductible employee contributions to all
defined benefit plans (whether or not terminated)) as of the close of the
limitation year and for all prior limitation years, and the denominator of which
is the sum of the amounts determined under paragraph (i) or (ii) below,
whichever is the lesser, for such limitation year and for each prior limitation
year in which the Participant had any service with the employer

---------------
(1)       Lower limitations may apply in any Plan Year that this Plan is super
top heavy. (See Appendix B, ss. 3.5.)

                                      A-3

<PAGE>
(regardless of whether that or any other defined contribution plan was in
existence during those years or continues in existence):

         (i)      one hundred twenty-five percent (125%)(2) of the dollar
                  limitation in effect under section 415(c)(l)(A) of the Code
                  for such limitation year determined without regard to section
                  415(c)(6) of the Code (i.e., 125% of $30,000 as adjusted for
                  cost of living), or

         (ii)     one hundred forty percent (140%) of the dollar amount which
                  may be taken into account under section 415(c)(l)(B) of the
                  Code with respect to such individual under the Plan for such
                  limitation year (i.e., 140% of 25% of the Participant's ss.
                  415 compensation for such limitation year).

         1.5.2. TEFRA TRANSITION RULE. The Employer may elect that the amount
taken into account for each Participant for all limitation years ending before
January 1, 1983 under Section 1.5.1(i) and Section 1.5.1(ii) shall be determined
pursuant to the special transition rule provided in section 415(e)(6) of the
Code.

         1.5.3. EMPLOYEE CONTRIBUTIONS. Notwithstanding the definition of
"annual additions," for the purpose of determining the defined contribution
fraction in limitation years beginning before January 1, 1987, employee
contributions shall not be taken into account to the extent that they were not
required to be taken into account under section 415 of the Code prior to the Tax
Reform Act of 1986.

         1.5.4. ANNUAL DENOMINATOR. The amounts to be determined under Section
1.5.1(i) and Section 1.5.1(ii) for the limitation year and for all prior
limitation years in which the Participant had any service with the employer
shall be determined separately for each such limitation year on the basis of
which amount is the lesser for each such limitation year.

         1.5.5. RELEVANT LAW. For all limitation years ending before January 1,
1976, the dollar limitation under section 415(c)(1)(A) of the Code is
Twenty-five Thousand Dollars ($25,000). For limitation years ending after
December 31, 1975 and before January 1, 2001, the amount shall be:

---------------
(2)       Lower limitations may apply in any Plan Year that this Plan is super
top heavy. (See Appendix B, ss. 3.5.)

                                      A-4

<PAGE>
<TABLE>
<CAPTION>

  For limitation                     The section 415(c)(1)(A)
years ending during:                    dollar amount is:
--------------------                  -----------------
<S>                                  <C>
1976                                      $ 26,825
1977                                      $ 28,175
1978                                      $ 30,050
1979                                      $ 32,700
1980                                      $ 36,875
1981                                      $ 41,500
1982                                      $ 45,475
1983 - 2000                               $ 30,000
</TABLE>

         1.5.6. RELIEF RULE. If the Participant 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 which were in existence on May 6,
1986, the numerator of this fraction will be adjusted if the sum of this
fraction and the defined benefit fraction would otherwise exceed one (1.0) under
the terms of this Plan Statement. Under the adjustment, an amount equal to the
product of the excess of the sum of the fractions over one (1.0), times the
denominator of this fraction, will be permanently subtracted from the numerator
of this fraction. The adjustment is calculated using the fractions as they would
be computed as of the end of the last limitation year beginning before January
1, 1987, and disregarding any changes in the terms and conditions of the plan
made after May 6, 1986, but using the section 415 limitations applicable to the
first limitation year beginning on or after January 1, 1987.

1.6. HIGHEST AVERAGE COMPENSATION. Highest average compensation means the
average ss. 415 compensation for the three (3) consecutive years of service
with the controlled group members that produce the highest average. A year of
service with the controlled group members is the Plan Year.

1.7. INDIVIDUAL MEDICAL ACCOUNT. Individual medical account means an account, as
defined in section 415(l)(2) of the Code, maintained by the Employer or a
controlled group member which provides an annual addition.

1.8. LIMITATION YEAR. The limitation year shall be the Plan Year, unless the
Adoption Agreement specifies a different limitation year.

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

1.10. MAXIMUM PERMISSIBLE ADDITION.

         1.10.1. GENERAL RULE. Effective for all limitation years beginning
after December 31, 1994, the maximum permissible addition (to defined
contribution plans) for any one (1) limitation year shall be the lesser of:

                                       A-5
<PAGE>
         (i)      Thirty Thousand Dollars ($30,000), as adjusted automatically
                  for increases in the cost of living by the Secretary of the
                  Treasury, or

         (ii)     Twenty-five percent (25%) of the Participant's section 415
                  compensation for such limitation year.

The compensation limitation referred to in Section 1.10.1(ii) shall not apply to
any contribution for medical benefits (within the meaning of section 401(h) or
section 419A(f)(2) of the Code) which is otherwise treated as an annual addition
under section 415(l)(1) or section 419A(d)(2) of the Code.

         1.10.2. MEDICAL BENEFITS. The dollar limitation in Section 1.9.1(i)
(after adjustment for cost of living) shall be reduced by the amount of employer
contributions which are allocated to a separate account established for the
purpose of providing medical benefits or life insurance benefits with respect to
a key employee (as defined in section 416 of the Code) under a welfare benefit
fund or an individual medical account.

         1.10.3. SHORT YEAR. If a short limitation year is created because of an
amendment changing the limitation year to a different 12-consecutive month
period, the maximum permissible amount will not exceed the amount described in
Section 1.10.1(i) multiplied by the following fraction:

                 Number of months in the short limitation year
                 ---------------------------------------------
                                       12

1.11. PROJECTED ANNUAL BENEFIT. Projected annual benefit means the annual
annuity benefit payable to the Participant at normal retirement age (as defined
in the defined benefit plan) adjusted to an actuarially equivalent straight life
annuity form (or, if it would be a lesser amount, to any actuarially equivalent
qualified joint and survivor annuity form that is available under the defined
benefit plan) assuming that:

         (i)      the Participant continues employment and participation under
                  the defined benefit plan until normal retirement age (as
                  defined in the defined benefit plan) or, if later, until the
                  Participant's current age, and

         (ii)     the Participant's ss. 415 compensation and all other factors
                  used to determine benefits under the defined benefit plan
                  remain unchanged for all future limitation years.

1.12. SS. 415 COMPENSATION. Section 415 compensation (sometimes, "ss. 415
compensation") shall mean, with respect to any limitation year, the total
remuneration paid to the Participant by the Employer and all controlled group
members and reportable in the box designated "wages, tips, other compensation"
on Treasury Form W-2 (or any comparable successor box or form) as subject to
federal income tax for the limitation year but determined without regard to any
rules that limit the remuneration included in wages based on the nature or
location of the employment or the services

                                      A-6
<PAGE>

performed (such as the exception for agricultural labor in section 3401(a)(2) of
the Code). Without regard to whether it is or is not reportable on Form W-2 (or
any comparable successor form), subject to other limitations and rules of this
Section, (i) ss. 415 compensation shall include foreign earned income as defined
in section 911(b) of the Code whether or not excludable from gross income under
section 911 of the Code, and (ii) ss. 415 compensation shall be determined
without regard to the exclusions from gross income in section 931 and section
933 of the Code. For limitation years beginning after December 31, 1991, ss. 415
compensation shall be determined on a cash basis. For limitation years beginning
after December 31, 1997, ss. 415 compensation shall also include any elective
deferral as defined in section 402(g)(3) of the Code and any amount which is
contributed or deferred by an Employer at the election of the employee and which
is not includible in the gross income of the employee by reason of section 125,
section 132(f) or section 457 of the Code.

1.13. EARNED INCOME. Section 415 compensation for a Self-Employed Person shall
be such Self-Employed Person's earned income. Earned Income is a Self-Employed
Person's net earnings from self-employment in the trade or business indicated in
the Adoption Agreement as the trade or business of the Employer with regard to
which this Plan is established (but only if such trade or business is one in
which personal services of the Self-Employed Person is a material
income-producing factor) for a Plan Year during which the Self-Employed Person
is a Participant, reduced by the amount of the Employer contributions made under
the terms of this Plan for Common Law Employees. Earned Income shall include
gains (other than any gain which is treated as gain from the sale or exchange of
a capital asset for the purpose of determining the self-employed individual's
federal income tax) and net earnings derived from the sale or other disposition
of, the transfer of any interest in, or the licensing of the use of property
(other than good will) by an individual whose personal efforts created such
property. Earned Income shall be determined without regard to items not included
in gross income and the deductions allocable to such items. Net earnings shall
be determined with regard to the deduction allowed to the Self-Employed Person
by section 164(f) of the Internal Revenue Code for taxable years beginning after
December 31, 1989.

1.14. WELFARE BENEFIT FUND. Welfare benefit fund means a fund as defined in
section 419(e) of the Code which provides post-retirement medical benefits
allocated to separate accounts for key employees as defined in section
419A(d)(3).

                                    SECTION 2

                                 THIS PLAN ALONE

         This Section 2 applies only if the Participant does not participate in
and has never participated in another qualified plan or a welfare benefit fund
or an individual medical account maintained by any controlled group member.

2.1. GENERAL RULE. The amount of annual additions which may be credited to the
Participant's Account under this Plan for any limitation year will not exceed
the maximum permissible amount.

                                      A-7

<PAGE>

If the Employer contribution that would otherwise be contributed or allocated to
the Participant's Account would cause the annual additions for the limitation
year to exceed the maximum permissible amount, the amount contributed or
allocated will be reduced so that the annual additions for the limitation year
will equal the maximum permissible amount.

2.2. ESTIMATION. Prior to determining the Participant's actual total
compensation for the limitation year, the Employer may determine the maximum
permissible amount for a Participant on the basis of a reasonable estimation of
the Participant's total compensation for the limitation year, uniformly
determined for all Participants similarly situated.

2.3. FINAL DETERMINATION. As soon as is administratively feasible after the end
of the limitation year, the maximum permissible amount for the limitation year
will be determined by the Employer on the basis of the Participant's actual
total compensation for the limitation year.

2.4. REMEDIAL ACTION. If the Participant's annual additions for a limitation
year would exceed the maximum permissible additions applicable to defined
contribution plans alone, the Employer shall, to the extent they cause such
excess to occur, cause the following to occur until such excess is eliminated:

         (i)      return any unmatched employee contributions made by the
                  Participant for the limitation year to the Participant
                  (adjusted for their proportionate share of gains but not
                  losses while held in the Plan), and

         (ii)     distribute unmatched elective deferrals (within the meaning of
                  section 402(g)(3) of the Code) made for the limitation year to
                  the Participant (adjusted for their proportionate share of
                  gains but not losses while held in the Plan), and

         (iii)    return any matched employee contributions made by the
                  Participant for the limitation year to the Participant
                  (adjusted for their proportionate share of gains but not
                  losses while held in the Plan), and

         (iv)     distribute matched elective deferrals (within the meaning of
                  section 402(g)(3) of the Code) made for the limitation year to
                  the Participant (adjusted for their proportionate share of
                  gains but not losses while held in the Plan).

To the extent either matched employee contributions are returned or matched
elective deferrals are distributed, any matching contribution made with respect
thereto shall be forfeited and reallocated to Participants as provided in the
Plan Statement.

           If, after returning such employee contributions to the Participant
and distributing elective deferrals to the Participant, an excess still exists,
the Employer shall cause such excess to be used to

                                      A-8
<PAGE>

reduce Employer contributions for the next limitation year ("second limitation
year") (and succeeding limitation years, as necessary) for that Participant if
that Participant is covered by the Plan at the end of the second limitation year
(or succeeding limitation years). If the Participant is not covered by the Plan
at the end of the second limitation year (or succeeding limitation years),
however, then the excess amounts must be held unallocated in an "excess account"
for the second limitation year (or succeeding limitation years) and allocated
and reallocated in the second limitation year (or succeeding limitation year) to
all the remaining Participants in the Plan as if an employer contribution for
the second limitation year (or succeeding limitation year). However, if the
allocation or reallocation of the excess amounts pursuant to the provisions of
the Plan causes the limitations of this Appendix to be exceeded with respect to
each Participant for the second limitation year (or succeeding limitation
years), then these amounts must be held unallocated in an excess account. If an
excess account is in existence at any time during the second limitation year (or
any succeeding limitation year), all amounts in the excess account must be
allocated and reallocated to Participants' accounts (subject to the limitations
of this Appendix) as if they were additional Employer contributions before any
employer contribution and any Participant contributions which would constitute
annual additions may be made to the Plan for that limitation year. Furthermore,
the excess amounts must be used to reduce Employer contributions for the second
limitation year (and succeeding limitation years, as necessary) for all of the
remaining Participants. Excess amounts may not be distributed from the Plan to
Participants or former Participants. If an excess account is in existence at any
time during a limitation year, the gains and losses and other income
attributable to the excess account shall be allocated to such excess account. To
the extent that investment gains or other income or investment losses are
allocated to the excess account, the entire amount allocated to Participants
from the excess account, including any such gains or other income or less any
losses, shall be considered as an annual addition. If the Plan should be
terminated prior to the date any such temporarily held, unallocated excess can
be allocated to the Accounts of Participants, the date of termination shall be
deemed to be an Annual Valuation Date for the purpose of allocating such excess
and, if any portion of such excess cannot be allocated as of such deemed Annual
Valuation Date by reason of the limitations of this Appendix, such remaining
excess shall be returned to the Employer.

                                    SECTION 3

                         THIS PLAN AND ANOTHER PROTOTYPE
                            DEFINED CONTRIBUTION PLAN

         This Section 3 applies only if, in addition to this Plan, the
Participant is covered under another master or prototype qualified defined
contribution plan, a welfare benefit fund or an individual medical account
maintained by any controlled group member.

3.1. GENERAL RULE. The annual additions which may be credited to a Participant's
Account under this Plan for any limitation year will not exceed the maximum
permissible amount reduced by the annual additions credited to a Participant's
account under the other plans and welfare benefit funds for the same limitation
year. If the annual additions with respect to the Participant under other

                                      A-9
<PAGE>

defined contribution plans and welfare benefit funds maintained by any
controlled group member are less than the maximum permissible amount and the
Employer contribution that would otherwise be contributed or allocated to the
Participant's Account under this Plan would cause the annual additions for the
limitation year to exceed this limitation, the amount contributed or allocated
will be reduced so that the annual additions under all such plans and funds for
the limitation year will equal the maximum permissible amount. If the annual
additions with respect to the Participant under such other defined contribution
plans and welfare benefit funds in the aggregate are equal to or greater than
the maximum permissible amount, no amount will be contributed or allocated to
the Participant's Account under this Plan for the limitation year.

3.2. ESTIMATION. Prior to determining the Participant's actual total
compensation for the limitation year, the Employer may determine the maximum
permissible amount for a Participant on the basis of a reasonable estimation of
the Participant's compensation for the limitation year, uniformly determined for
all Participants similarly situated.

3.3. FINAL DETERMINATION. As soon as is administratively feasible after the end
of the limitation year, the maximum permissible amount for the limitation year
will be determined by the Employer on the basis of the Participant's actual
total compensation for the limitation year.

3.4. PRIORITY. If, pursuant to Section 3.3 of this Appendix or as a result of
the allocation of forfeitures, a Participant's annual additions under this Plan
and such other plans would result in an excess amount for a limitation year and
the allocations to accounts under such plans are made as of more than one (1)
date during the limitation year, the excess amount will be deemed to consist of
the annual additions last allocated during the limitation year, except that the
annual additions attributable to a welfare benefit fund or individual medial
account will be deemed to have been allocated first regardless of the actual
allocation date.

3.5. APPORTIONMENT. If an excess amount was allocated to a Participant on an
allocation date of this Plan which coincides with an allocation date of another
plan, the excess amount attributed to this Plan will be the product of,

         (a)      the total excess amount allocated as of such date, multiplied
                  by

         (b)      the ratio of (i) the annual additions allocated to the
                  Participant for the limitation year as of such date under this
                  Plan to (ii) the total annual additions allocated to the
                  Participant for the limitation year as of such date under this
                  Plan and all the other master or prototype qualified defined
                  contribution plans.

3.6. REMEDIAL ACTION. Any excess amount attributed to this Plan will be disposed
in the manner described in Section 2.4 of this Appendix.

                                      A-10
<PAGE>

                                    SECTION 4

                           THIS PLAN AND A NON-PROTOTYPE
                               DEFINED CONTRIBUTION PLAN

         If the Participant is covered under another qualified defined
contribution plan maintained by any controlled group member which is not a
master or prototype plan, annual additions which may be credited to the
Participant's Account under this Plan for any limitation year will be limited in
accordance with Section 3.1 through 3.6 of this Appendix A as though the other
plan was a master or prototype qualified defined contribution plan unless the
Employer provides other limitations in the Adoption Agreement.

                                    SECTION 5

                      THIS PLAN AND A DEFINED BENEFIT PLAN

         If any controlled group member maintains, or at any time maintained, a
qualified defined benefit plan covering any Participant in this Plan during
limitation years beginning before January 1, 2000, the sum of a Participant's
defined benefit plan fraction and defined contribution plan fraction will not
exceed one (1.0) at the close of any limitation year. The annual additions which
may be credited to the Participant's Account under this Plan for any limitation
year will be limited in accordance with the Adoption Agreement.

                                      A-11
<PAGE>
                                   APPENDIX B

                         CONTINGENT TOP HEAVY PLAN RULES

         Notwithstanding any of the foregoing provisions of the Plan Statement,
if, after applying the special definitions set forth in Section 1 of this
Appendix, this Plan is determined under Section 2 of this Appendix to be a Top
Heavy Plan for a Plan Year, then the special rules set forth in Section 3 of
this Appendix shall apply. For so long as this Plan is not determined to be a
Top Heavy Plan, the special rules in Section 3 of this Appendix shall be
inapplicable to this Plan.

                                    SECTION 1

                               SPECIAL DEFINITIONS

Terms defined in the Plan Statement shall have the same meanings when used in
this Appendix. In addition, when used in this Appendix, the following terms
shall have the following meanings:

1.1.     AGGREGATED EMPLOYERS -- the Employer and each other corporation,
partnership or proprietorship which is a "predecessor" to the Employer, or is
under "common control" with the Employer, or is a member of an "affiliated
service group" that includes the Employer, as those terms are defined in section
414(b), (c), (m) or (o) of the Code.

1.2.     AGGREGATION GROUP -- a grouping of this Plan and:

         (a)      if any Participant in the Plan is a key employee, each other
                  qualified pension, profit sharing or stock bonus plan of the
                  Aggregated Employers in which a key employee is a Participant
                  (and for this purpose, a key employee shall be considered a
                  Participant only during periods when the Participant is
                  actually accruing benefits and not during periods when the
                  Participant has preserved accrued benefits attributable to
                  periods of participation when the Participant was not a key
                  employee); and

         (b)      each other qualified pension, profit sharing or stock bonus
                  plan of the Aggregated Employers which is required to be taken
                  into account for this Plan or any plan described in paragraph
                  (a) above to satisfy the qualification requirement that this
                  Plan cover a nondiscriminatory group of employers as provided
                  under section 410(b) of the Code or the requirement that
                  benefits be nondiscriminatory under section 401(a)(4) of the
                  Code; and

         (c)      each other qualified pension, profit sharing or stock bonus
                  plan of the Aggregated Employers which is not included in
                  paragraph (a) or (b) above,

                                       B-1

<PAGE>

                  but which the Employer elects to include in the Aggregation
                  Group and which, when included, would not cause the
                  Aggregation Group to fail to satisfy the qualification
                  requirement that the Aggregation Group of plans cover a
                  nondiscriminatory group of employees as provided under section
                  410(b) of the Code or the requirement that benefits be
                  nondiscriminatory under section 401(a)(4) of the Code.

1.3.     DETERMINATION DATE -- for the first (1st) plan year of a plan, the last
day of such first (1st) plan year, and for each subsequent plan year, the last
day of the immediately preceding plan year.

1.4.     FIVE PERCENT OWNER -- for each Aggregated Employer that is a
corporation, any person who owns (or is considered to own within the meaning of
the Shareholder Attribution Rules) more than five percent (5%) of the value of
the outstanding stock of the corporation or stock possessing more than five
percent (5%) of the total combined voting power of the corporation, and, for
each Aggregated Employer that is not a corporation, any person who owns more
than five percent (5%) of the capital interest or the profits interest in such
Aggregated Employer. For the purposes of determining ownership percentages, each
corporation, partnership and proprietorship otherwise required to be aggregated
shall be viewed as a separate entity.

1.5.     KEY EMPLOYEE -- each Participant (whether or not then an employee) who
at any time during a plan year (or any of the four preceding plan years) is:

         (a)      an officer of any Aggregated Employer (excluding persons who
                  have the title of an officer but not the authority and
                  including persons who have the authority of an officer but not
                  the title) having an annual compensation from all Aggregated
                  Employers for any such plan year in excess of fifty percent
                  (50%) of the amount in effect under section 415(b)(1)(A) of
                  the Code for any such plan year, or

         (b)      one (l) of the ten (10) employees (not necessarily
                  Participants) owning (or considered to own within the meaning
                  of the Shareholder Attribution Rules) both more than one-half
                  of one percent (1/2%) ownership interest in value and the
                  largest percentage ownership interests in value of any of the
                  Aggregated Employers (which are owned by employees) and who
                  has an annual compensation from all the Aggregated Employers
                  in excess of the limitation in effect under section
                  415(c)(1)(A) of the Code for any such plan year, or

         (c)      a Five Percent Owner, or

         (d)      a One Percent Owner having an annual compensation from the
                  Aggregated Employers of more than One Hundred Fifty Thousand
                  Dollars ($150,000);

                                       B-2

<PAGE>

provided, however, that no more than fifty (50) employees (or, if lesser, the
greater of three of all the Aggregated Employers' employees or ten percent of
all the Aggregated Employers' employees) shall be treated as officers. The
determination of whether a Participant is a Key Employee will be made in
accordance with this definition and section 416(i)(1) of the Code and
regulations thereunder. For the purposes of determining ownership percentages,
each corporation, partnership and proprietorship otherwise required to be
aggregated shall be viewed as a separate entity. For purposes of paragraph (b)
above, if two (2) employees have the same interest in any of the Aggregated
Employers, the employee having the greatest annual compensation from that
Aggregated Employer shall be treated as having a larger interest. For the
purpose of determining compensation, however, all compensation received from all
Aggregated Employers shall be taken into account. The term "key employee" shall
include the beneficiaries of a deceased key employee. Annual compensation means
ss. 415 compensation as defined in Appendix A to this Plan Statement.

1.6.     ONE PERCENT OWNER -- for each Aggregated Employer that is a
corporation, any person who owns (or is considered to own within the meaning of
the Shareholder Attribution Rules) more than one percent (l%) of the value of
the outstanding stock of the corporation or stock possessing more than one
percent (l%) of the total combined voting power of the corporation, and, for
each Aggregated Employer that is not a corporation, any person who owns more
than one percent (l%) of the capital or the profits interest in such Aggregated
Employer. For the purposes of determining ownership percentages, each
corporation, partnership and proprietorship otherwise required to be aggregated
shall be viewed as a separate entity.

1.7.     SHAREHOLDER ATTRIBUTION RULES -- the rules of section 318 of the Code,
(except that subparagraph (C) of section 318(a)(2) of the Code shall be applied
by substituting "5 percent" for "50 percent") or, if the Employer is not a
corporation, the rules determining ownership in such Employer which shall be set
forth in regulations prescribed by the Secretary of the Treasury.

1.8.     TOP HEAVY AGGREGATION GROUP -- any Aggregation Group for which, as of
the Determination Date, the sum of:

                  (i)      the present value of the cumulative accrued benefits
                           for key employees under all defined benefit plans
                           included in such Aggregation Group; and

                  (ii)     the aggregate of the accounts of Key Employees under
                           all defined contribution plans included in such
                           Aggregation Group,

exceed sixty percent (60%) of a similar sum determined for all employees. In
applying the foregoing, the following rules shall be observed:

         (a)      For the purpose of determining the present value of the
                  cumulative accrued benefit for any employee under a defined
                  benefit plan, or the amount of the account of any employee
                  under a defined contribution plan, such present value

                                      B-3

<PAGE>

                  or amount shall be increased by the aggregate distributions
                  made with respect to such employee under the plan during the
                  five (5) year period ending on the Determination Date.

         (b)      Any rollover contribution (or similar transfer) initiated by
                  the employee, made from a plan maintained by one employer to a
                  plan maintained by another employer and made after December
                  31, 1983 to a plan shall not be taken into account with
                  respect to the transferee plan for the purpose of determining
                  whether such transferee plan is a Top Heavy Plan (or whether
                  any Aggregation Group which includes such plan is a Top Heavy
                  Aggregation Group). Any rollover contribution (or similar
                  transfer) not described in the preceding sentence shall be
                  taken into account with respect to the transferee plan for the
                  purpose of determining whether such transferee plan is a Top
                  Heavy Plan (or whether any Aggregation Group which includes
                  such plan is a Top Heavy Aggregation Group).

         (c)      If any individual is not a Key Employee with respect to a plan
                  for any plan year, but such individual was a Key Employee with
                  respect to a plan for any prior plan year, the cumulative
                  accrued benefit of such employee and the account of such
                  employee shall not be taken into account.

         (d)      The determination of whether a plan is a Top Heavy Plan shall
                  be made once for each plan year of the plan as of the
                  Determination Date for that plan year.

         (e)      In determining the present value of the cumulative accrued
                  benefits of employees under a defined benefit plan, the
                  determination shall be made as of the actuarial valuation date
                  last occurring during the twelve (12) months preceding the
                  Determination Date and shall be determined on the assumption
                  that the employees terminated employment on the valuation date
                  except as provided in section 416 of the Code and the
                  regulations thereunder for the first and second plan years of
                  a defined benefit plan. When aggregating plans, the value of
                  account balances and accrued benefits shall be calculated with
                  reference to the Determination Dates that fall within the same
                  calendar year. The accrued benefit of any employee (other than
                  a Key Employee) shall be determined under the method which is
                  used for accrual purposes for all plans of the Employer or if
                  there is no method which is used for accrual purposes under
                  all plans of the Employer, as if such benefit accrued not more
                  rapidly than the slowest accrual rate permitted under Code
                  section 411(b)(1)(C). Unless otherwise specified in the
                  Adoption Agreement, in determining this present value, the
                  mortality and interest assumptions shall be those which would
                  be used by the Pension Benefit Guaranty Corporation in valuing
                  the defined benefit plan if it terminated on such valuation
                  date. The accrued benefit to be valued shall be the benefit
                  expressed as a single life annuity.

                                      B-4

<PAGE>

         (f)      In determining the accounts of employees under a defined
                  contribution plan, the account values determined as of the
                  most recent asset valuation occurring within the twelve (12)
                  month period ending on the Determination Date shall be used.
                  In addition, amounts required to be contributed under either
                  the minimum funding standards or the plan's contribution
                  formula shall be included in determining the account. In the
                  first year of the plan, contributions made or to be made as of
                  the Determination Date shall be included even if such
                  contributions are not required.

         (g)      If any individual has not performed any services for any
                  Employer maintaining the plan at any time during the five (5)
                  year period ending on the Determination Date, any accrued
                  benefit of the individual under a defined benefit plan and the
                  account of the individual under a defined contribution plan
                  shall not be taken into account.

         (h)      For this purpose, a terminated plan shall be treated like any
                  other plan and must be aggregated with other plans of the
                  Employer if it was maintained within the last five (5) years
                  ending on the determination date for the plan year in question
                  and would, but for the fact that it terminated, be part of the
                  Aggregation Group for such plan year.

1.9.     TOP HEAVY PLAN-- a qualified plan under which (as of the Determination
Date):

                  (i)      if the plan is a defined benefit plan, the present
                           value of the cumulative accrued benefits for Key
                           Employees exceeds sixty percent (60%) of the present
                           value of the cumulative accrued benefits for all
                           employees; and

                  (ii)     if the plan is a defined contribution plan (including
                           any simplified employee pension plan), the aggregate
                           of the accounts of key employees exceeds sixty
                           percent (60%) of the aggregate of all of the accounts
                           of all employees.

In applying the foregoing, the following rules shall be observed:

         (a)      Each plan of an Employer required to be included in an
                  Aggregation Group shall be a Top Heavy Plan if such
                  Aggregation Group is a Top Heavy Aggregation Group.

         (b)      For the purpose of determining the present value of the
                  cumulative accrued benefit for any employee under a defined
                  benefit plan, or the amount of the account of any employee
                  under a defined contribution plan, such present value or
                  amount shall be increased by the aggregate distributions made
                  with respect

                                      B-5

<PAGE>

                  to such employee under the plan during the five (5) year
                  period ending on the Determination Date.

         (c)      Any rollover contribution (or similar transfer) initiated by
                  the employee, made from a plan maintained by one Employer to a
                  plan maintained by another Employer and made after December
                  31, 1983 to a plan shall not be taken into account with
                  respect to the transferee plan for the purpose of determining
                  whether such transferee plan is a Top Heavy Plan (or whether
                  any Aggregation Group which includes such plan is a Top Heavy
                  Aggregation Group). Any rollover contribution (or similar
                  transfer) not described in the preceding sentence shall be
                  taken into account with respect to the transferee plan for the
                  purpose of determining whether such transferee plan is a Top
                  Heavy Plan (or whether any Aggregation Group which includes
                  such plan is a Top Heavy Aggregation Group).

         (d)      If any individual is not a Key Employee with respect to a plan
                  for any plan year, but such individual was a Key Employee with
                  respect to the plan for any prior plan year, the cumulative
                  accrued benefit of such employee and the account of such
                  employee shall not be taken into account.

         (e)      The determination of whether a plan is a Top Heavy Plan shall
                  be made once for each plan year of the plan as of the
                  Determination Date for that plan year.

         (f)      In determining the present value of the cumulative accrued
                  benefits of employees under a defined benefit plan, the
                  determination shall be made as of the actuarial valuation date
                  last occurring during the twelve (12) months preceding the
                  Determination Date and shall be determined on the assumption
                  that the employees terminated employment on the valuation date
                  except as provided in section 416 of the Code and the
                  regulations thereunder for the first and second plan years of
                  a defined benefit plan. The accrued benefit of any employee
                  (other than a Key Employee) shall be determined under the
                  method which is used for accrual purposes for all plans of the
                  Employer or if there is no method which is used for accrual
                  purposes under all plans of the Employer, as if such benefit
                  accrued not more rapidly than the slowest accrual rate
                  permitted under Code section 411(b)(1)(C). Unless otherwise
                  specified in the Adoption Agreement, in determining this
                  present value, the mortality and interest assumptions shall be
                  those which would be used by the Pension Benefit Guaranty
                  Corporation in valuing the defined benefit plan if it
                  terminated on such valuation date. The accrued benefit to be
                  valued shall be the benefit expressed as a single life
                  annuity.

         (g)      In determining the accounts of employees under a defined
                  contribution plan, the account values determined as of the
                  most recent asset valuation occurring

                                      B-6

<PAGE>

                  within the twelve (12) month period ending on the
                  Determination Date shall be used. In addition, amounts
                  required to be contributed under either the minimum funding
                  standards or the plan's contribution formula shall be included
                  in determining the account. In the first year of the plan,
                  contributions made or to be made as of the Determination Date
                  shall be included even if such contributions are not required.

         (h)      If any individual has not performed any services for any
                  Employer maintaining the plan at any time during the five (5)
                  year period ending on the Determination Date, any accrued
                  benefit of the individual under a defined benefit plan and the
                  account of the individual under a defined contribution plan
                  shall not be taken into account.

         (i)      For this purpose, a terminated plan shall be treated like any
                  other plan and must be aggregated with other plans of the
                  Employer if it was maintained within the last five (5) years
                  ending on the determination date for the plan year in question
                  and would, but for the fact that it terminated, be part of the
                  Aggregation Group for such plan year.

                                    SECTION 2

                         DETERMINATION OF TOP HEAVINESS

Once each Plan Year, as of the Determination Date for that Plan Year, the
administrator of this Plan shall determine if this Plan is a Top Heavy Plan.

                                    SECTION 3

                              CONTINGENT PROVISIONS

3.1.      WHEN APPLICABLE. If this Plan is determined to be a Top Heavy Plan for
any Plan Year, the following provisions shall apply for that Plan Year (and, to
the extent hereinafter specified, for subsequent Plan Years), notwithstanding
any provisions to the contrary in the Plan Statement.

3.2.     VESTING REQUIREMENT.

         3.2.1. GENERAL RULE. During any Plan Year that the Plan is determined
to be a Top Heavy Plan, then all accounts of all Participants in a defined
contribution plan that is a Top Heavy Plan and the accrued benefits of all
Participants in a defined benefit plan that is a Top Heavy Plan shall

                                      B-7

<PAGE>

be vested and nonforfeitable in accordance with the following schedule if, and
to the extent, that it is more favorable than other provisions of the Plan
Statement:

<TABLE>
<CAPTION>

        If the Participant Has
      Completed the Following                     The Participant's
      Years of Vesting Service:               Vested Percentage Shall Be:
      -------------------------              ---------------------------
<S>                                           <C>
        Less than 2 years                               0%
        2 years but less than 3 years                  20%
        3 years but less than 4 years                  40%
        4 years but less than 5 years                  60%
        5 years but less than 6 years                  80%
        6 years or more                               100%

</TABLE>

The above vesting schedule, if applicable, shall apply to all accounts and
benefits within the meaning of section 411(a)(7) of the Code except those
attributable to employee contributions including contributions made and benefits
accrued before the effective date of section 416 of the Code and before the Plan
was a Top Heavy Plan. However, this Section 3.2.1 does not apply to the accounts
of any Participant who does not have an Hour of Service after the Plan has
initially become a Top Heavy Plan, and such Participant's Vested interests shall
be determined without regard to this Section 3.2.1. The minimum allocation
required (to the extent required to be Vested under section 416(b) of the Code)
may not be forfeited under section 411(a)(3)(B) or 411(a)(3)(D) of the Code, and
will be determined without regard to any contribution by the Employer for the
Participant under the Federal Insurance Contribution Act.

         3.2.2. SUBSEQUENT YEAR. In each subsequent Plan Year that the Plan is
determined not to be a Top Heavy Plan, the other nonforfeitability provisions of
the Plan Statement (and not this section) shall apply in determining the vested
and nonforfeitable rights of Participants who do not have five (5) or more years
of Vesting Service (three (3) or more years of Vesting Service for Participants
who have one (1) or more Hours of Service in any Plan Year beginning after
December 31, 1988) as of the beginning of such subsequent Plan Year; provided,
however, that they shall not be applied in a manner which would reduce the
vested and nonforfeitable percentage of any Participant. The accounts and
accrued benefits of all other Participants shall be vested and nonforfeitable in
accordance with the more favorable of the schedule in Section 3.2.1 above or
other provisions of the Plan Statement. If the Vesting Schedule under the Plan
shifts in or out of the schedule set forth in Section 3.2.1 for any Plan Year
(because of the Plan's status as a Top Heavy Plan), such shift is an amendment
to the Vesting schedule and the election described in Section 5.2.1 of the Plan
Statement shall apply.

                                       B-8

<PAGE>

3.3.     DEFINED CONTRIBUTION PLAN MINIMUM BENEFIT REQUIREMENT.

         3.3.1. GENERAL RULE. If this Plan is a defined contribution plan, then
for any Plan Year that this Plan is determined to be a Top Heavy Plan, the
Employer shall make a contribution for allocation to the account of each
employee who is a Participant for that Plan Year and who is not a key employee
in an amount (when combined with other Employer contributions and forfeited
accounts allocated to the Participant's account) which is at least equal to
three percent (3%) of such Participant's compensation. This contribution shall
be made for each Participant who has not separated from service with the
Employer at the end of the Plan Year (including for this purpose any Participant
who is then on temporary layoff or authorized leave of absence or who, during
such Plan Year, was inducted into the Armed Forces of the United States from
employment with the Employer) including, for this purpose, each employee of the
Employer who would have been a Participant if the Participant had:

         (a)      completed one thousand (1,000) Hours of Service (or the
                  equivalent) during the Plan Year, and

         (b)      made any mandatory contributions to the Plan, and

         (c)      earned compensation in excess of the stated amount required
                  for participation in the Plan.

The provision in this Section 3.3.1 shall not apply to any Participant to the
extent the Participant is covered under any other plan or plans of the Employer
and the Employer has provided in Article XIV of the Adoption Agreement that the
minimum allocation or benefit requirement applicable to top-heavy plans will be
met in the other plan or plans.

         3.3.2.   SPECIAL RULE. Subject to the following rules, the percentage
referred to in Section 3.3.1 of this Appendix shall not exceed the percentage at
which contributions are made (or required to be made) under this Plan for the
Plan Year for that Key Employee for whom that percentage is the highest for the
Plan Year.

         (a)      The percentage referred to above shall be determined by
                  dividing the Employer contributions for such Key Employee for
                  such Plan Year by so much of the Key Employee's compensation
                  for such Plan Year as does not exceed One Hundred Fifty
                  Thousand Dollars ($150,000) (as adjusted for cost-of-living
                  increases in accordance with section 401(a)(17)(B) of the
                  Code).

         (b)      For the purposes of this Section 3.3, all defined contribution
                  plans required to be included in an Aggregation Group shall be
                  treated as one (l) plan.

                                      B-9

<PAGE>

         (c)      The exception contained in this Section 3.3.2 shall not apply
                  to (be available to) this Plan if this Plan is required to be
                  included in an Aggregation Group if including this Plan in an
                  Aggregation Group enables a defined benefit plan to satisfy
                  the qualification requirement that the defined benefit plan
                  cover a nondiscriminatory group of employees as provided under
                  section 410(b) of the Code.

         3.3.3.   SALARY REDUCTION AND MATCHING CONTRIBUTIONS. For the purpose
of this Section 3.3, all Employer contributions attributable to a salary
reduction or similar arrangement shall be taken into account both for the
purpose of determining the minimum percentage contribution required to be made
for a particular Plan Year for a Participant who is not a Key Employee and for
the purpose of determining whether that minimum contribution requirement has
been satisfied. Effective for Plan Years beginning after December 31, 1988, for
the purpose of this Section 3.3, all Employer contributions attributable to a
salary reduction or similar arrangement and all Employer matching contributions
shall be taken into account for the purpose of determining the minimum
percentage contribution required to be made for a particular Plan Year for a
Participant who is not a Key Employee but not for the purpose of determining
whether that minimum contribution requirement has been satisfied.

3.4.     PRIORITIES AMONG PLANS. In applying the minimum benefit provisions of
this Appendix in any Plan Year that this Plan is determined to be a Top Heavy
Plan, the following rules shall apply:

         (a)      If an employee participates only in this Plan, the employee
                  shall receive the minimum benefit applicable to this Plan.

         (b)      If an employee participates in both a defined benefit plan and
                  a defined contribution plan and only one (l) of such plans is
                  a Top Heavy Plan for the Plan Year, the employee shall receive
                  the minimum benefit applicable to the plan which is a Top
                  Heavy Plan.

         (c)      If an employee participates in both a defined contribution
                  plan and a defined benefit plan and both are Top Heavy Plans,
                  then the employee, for that Plan Year, shall receive the
                  defined benefit plan minimum benefit unless for that Plan Year
                  the employee has received Employer contributions and
                  forfeitures allocated to the employee's account in the defined
                  contribution plan in an amount which is at least equal to five
                  percent (5%) of the employee's compensation.

         (d)      If an employee participates in this Plan, and other defined
                  contribution plans that are Top Heavy, the minimum benefit
                  shall be made in the plan according to chronological order as
                  determined by the effective date of each plan (using the
                  original effective date of the plan) beginning with the most
                  recently established plan. Any contribution required under
                  this Section 3.4 for this

                                      B-10

<PAGE>

                  Plan is reduced by any contribution made to any other plan
                  sponsored by the Employer.

3.5.     ANNUAL COMPENSATION LIMIT. The Compensation of each employee taken into
account under this Plan in any Plan Year shall not exceed the annual
compensation limit under section 401(a)(17) of the Code, which is One Hundred
Fifty Thousand Dollars ($150,000) (as adjusted under the Code for cost-of-living
increases).

3.6.     ANNUAL CONTRIBUTION LIMITS. For Plan Years beginning before January 1,
2000, the provisions of this Section 3.6 shall apply.

         3.6.1.   GENERAL RULE. Notwithstanding anything apparently to the
contrary in Appendix A to the Plan Statement, for any Plan Year that this Plan
is a Top Heavy Plan, the defined benefit fraction and defined contribution
fraction of Appendix A to the Plan Statement pertaining to limits under section
415 of the Code, shall be determined by substituting one hundred percent (100%)
for one hundred twenty-five percent (125%).

         3.6.2.   SPECIAL RULE. Section 3.6.1 of this Appendix shall not apply
to any Top Heavy Plan if such Top Heavy Plan satisfies the following
requirements:

         (a)      MINIMUM BENEFIT REQUIREMENT. The Top Heavy Plan (and any plan
                  required to be included in an Aggregation Group with such
                  plan) satisfies the requirements of section 416(c)(1)(B) of
                  the Code when such section is applied by substituting three
                  percent (3%) for two percent (2%) and by increasing (but by no
                  more than ten percentage points) twenty percent (20%) by one
                  percentage point for each year for which the plan was taken
                  into account under this Section 3.6. Section 3.3.1 of this
                  Appendix shall be applied by substituting "four percent (4%)"
                  for "three percent (3%)." Section 3.4(c) of this Appendix
                  shall be applied by substituting "seven and one-half percent
                  (7-1/2%)" for "five percent (5%)."

         (b)      NINETY PERCENT RULE. A Top Heavy Plan would not be a Top Heavy
                  Plan if "ninety percent (90%)" were substituted for "sixty
                  percent (60%)" each place that it appears in the definitions
                  of Top Heavy Plan and Top Heavy Aggregation Group.

           3.6.3. TRANSITION RULE. If, but for this Section 3.6.3, Section 3.6.1
of this Appendix would begin to apply with respect to this Plan because it is a
Top Heavy Plan, the application of Section 3.6.1 of this Appendix shall be
suspended with respect to any individual so long as there are no:

         (a)      Employer contributions, forfeitures or voluntary nondeductible
                  contributions allocated to such individual (if this Plan is a
                  defined contribution plan), or

                                      B-11

<PAGE>

         (b)      accruals for such individual (if this Plan is a defined
                  benefit plan).

         3.6.4.   COORDINATING CHANGE. If this Plan is a Top Heavy Plan for any
Plan Year, then for purposes of the Appendix A to the Plan Statement, section
415(e)(6)(i) of the Code shall be applied by substituting "Forty-one Thousand
Five Hundred Dollars ($41,500)" for "Fifty-one Thousand Eight Hundred
Seventy-five Dollars ($51,875)."

3.7.     BARGAINING UNITS. The requirements of Section 3.2 through Section 3.5
of this Appendix shall not apply with respect to any employee included in a unit
of employees covered by an agreement which the Secretary of Labor finds to be a
collective bargaining agreement between employee representatives and one (1) or
more Employers if there is evidence that retirement benefits are the subject of
good faith bargaining between such employee representatives and such employer or
employers.

                                      B-12

<PAGE>

                                   APPENDIX C

                       QUALIFIED DOMESTIC RELATIONS ORDERS

                                    SECTION 1

                                 GENERAL MATTERS

Terms defined in the Plan Statement shall have the same meanings when used in
this Appendix.

1.1.     GENERAL RULE. The Plan shall not honor the creation, assignment or
recognition of any right to any benefit payable with respect to a Participant
pursuant to a domestic relations order unless that domestic relations order is a
qualified domestic relations order.

1.2.     ALTERNATE PAYEE DEFINED. The only persons eligible to be considered
alternate payees with respect to a Participant shall be that Participant's
spouse, former spouse, child or other dependent.

1.3.     DRO DEFINED. A domestic relations order is any judgment, decree or
order (including an approval of a property settlement agreement) which relates
to the provision of child support, alimony payments, or marital property rights
to a spouse, former spouse, child or other dependent of a Participant and which
is made pursuant to a state domestic relations law (including a community
property law).

1.4.     QDRO DEFINED. A qualified domestic relations order is a domestic
relations order which creates or recognizes the existence of an alternate
payee's right to (or assigns to an alternate payee the right to) receive all or
a portion of the Account of a Participant under the Plan and which satisfies all
of the following requirements.

         1.4.1.   NAMES AND ADDRESSES. The order must clearly specify the name
and the last known mailing address, if any, of the Participant and the name and
mailing address of each alternate payee covered by the order.

         1.4.2.   AMOUNT. The order must clearly specify the amount or
percentage of the Participant's Account to be paid by the Plan to each such
alternate payee or the manner in which such amount or percentage is to be
determined.

         1.4.3.   PAYMENT METHOD. The order must clearly specify the number of
payments or period to which the order applies.

         1.4.4.   PLAN IDENTITY. The order must clearly specify that it applies
to this Plan.

                                      C-1

<PAGE>

         1.4.5.   SETTLEMENT OPTIONS. Except as provided in Section 1.4.8 of
this Appendix, the order may not require the Plan to provide any type or form of
benefits or any option not otherwise provided under the Plan.

         1.4.6.   INCREASED BENEFITS. The order may not require the Plan to
provide increased benefits.

         1.4.7.   PRIOR AWARDS. The order may not require the payment of
benefits to an alternate payee which are required to be paid to another
alternate payee under another order previously determined to be a qualified
domestic relations order.

         1.4.8.   EXCEPTIONS. Notwithstanding Section 1.4.5 of this Appendix:

         (a)      The order may require payment of benefits be made to an
                  alternate payee before the Participant has separated from
                  service:

                  (i)      If the order requires payment as of a date that is on
                           or after the date on which the Participant attains
                           (or would have attained) the earliest payment date
                           described in Section 1.4.10 of this Appendix, or

                  (ii)     If the order requires (A) that payment of benefits be
                           made to an alternate payee in a single lump sum as
                           soon as is administratively feasible after the order
                           is determined to be a qualified domestic relations
                           order, and (B) does not contain any of the provisions
                           described in Section 1.4.9 of this Appendix, and (C)
                           provides that the payment of such single lump sum
                           fully and permanently discharges all obligations of
                           the Plan to the alternate payee.

         (b)      The order may require that payment of benefits be made to an
                  alternate payee as if the Participant had retired on the date
                  on which payment is to begin under such order (but taking into
                  account only the present value of benefits actually accrued).

         (c)      The order may require payment of benefits to be made to an
                  alternate payee in any form in which benefits may be paid
                  under the plan to the Participant (other than in the form of a
                  joint and survivor annuity with respect to the alternate payee
                  and the Participant's subsequent spouse).

         1.4.9.   DEEMED SPOUSE. Notwithstanding the foregoing:

         (a)      The order may provide that the former spouse of a Participant
                  shall be treated as a surviving spouse of such Participant for
                  the purposes of Section 7 of the

                                      C-2

<PAGE>

                  Plan Statement (and that any subsequent or prior spouse of the
                  Participant shall not be treated as a spouse of the
                  Participant for such purposes), and

         (b)      The order may provide that, if the former spouse has been
                  married to the Participant for at least one (1) year at any
                  time, the surviving former spouse shall be deemed to have been
                  married to the Participant for the one (1) year period ending
                  on the date of the Participant's death.

         1.4.10.  PAYMENT DATE DEFINED. For the purpose of Section 1.4.8 of this
Appendix, the earliest payment date means the earlier of:

         (a)      The date on which the Participant is entitled to a
                  distribution under the Plan, or

         (b)      The later of (i) the date the Participant attains age fifty
                  (50) years, or (ii) the earliest date on which the Participant
                  could begin receiving benefits under the plan if the
                  Participant separated from service.

                                    SECTION 2

                                   PROCEDURES

2.1.     ACTIONS PENDING REVIEW. During any period when the issue of whether a
domestic relations order is a qualified domestic relations order is being
determined by the Committee, the Committee shall cause the Plan to separately
account for the amounts which would be payable to the alternate payee during
such period if the order were determined to be a qualified domestic relations
order.

2.2.     REVIEWING DROS. Upon the receipt of a domestic relations order, the
Committee shall determine whether such order is a qualified domestic relations
order.

         2.2.1.   RECEIPT. A domestic relations order shall be considered to
have been received only when the Committee shall have received a copy of a
domestic relations order which is complete in all respects and is originally
signed, certified or otherwise officially authenticated.

         2.2.2.   NOTICE TO PARTIES. Upon receipt of a domestic relations order,
the Committee shall notify the Participant and all persons claiming to be
alternate payees and all prior alternate payees with respect to the Participant
that such domestic relations order has been received. The Committee shall
include with such notice a copy of this Appendix.

         2.2.3.   COMMENT PERIOD. The Participant and all persons claiming to be
alternate payees and all prior alternate payees with respect to the Participant
shall be afforded a comment

                                      C-3

<PAGE>

period of thirty (30) days from the date such notice is mailed by the Committee
in which to make comments or objections to the Committee concerning whether the
domestic relations order is a qualified domestic relations order. By the
unanimous written consent of the Participant and all persons claiming to be
alternate payees and all prior alternate payees with respect to the Participant,
the thirty (30) day comment period may be shortened.

         2.2.4.   INITIAL DETERMINATION. Within a reasonable period of time
after the termination of the comment period, the Committee shall give written
notice to the Participant and all persons claiming to be alternate payees and
all prior alternate payees with respect to the Participant of its decision that
the domestic relations order is or is not a qualified domestic relations order.
If the Committee determines that the order is not a qualified domestic relations
order or if the Committee determines that the written objections of any party to
the order being found a qualified domestic relations order are not valid, the
Committee shall include in its written notice:

                  (i)      the specific reasons for its decision,

                  (ii)     the specific reference to the pertinent provisions of
                           this Plan Statement upon which its decision is based,

                  (iii)    a description of additional material or information,
                           if any, which would cause the Committee to reach a
                           different conclusion, and

                  (iv)     an explanation of the procedures for reviewing the
                           initial determination of the Committee.

         2.2.5.   APPEAL PERIOD. The Participant and all persons claiming to be
alternate payees and all prior alternate payees with respect to the Participant
shall be afforded an appeal period of sixty (60) days from the date such an
initial determination and explanation is mailed in which to make comments or
objections concerning whether the original determination of the Committee is
correct. By the unanimous written consent of the Participant and all persons
claiming to be alternate payees and all prior alternate payees with respect to
the Participant, the sixty (60) day appeal period may be shortened.

         2.2.6.   FINAL DETERMINATION. In all events, the final determination of
the Committee shall be made not later than eighteen (18) months after the date
on which first payment would be required to be made under the domestic relations
order if it were a qualified domestic relations order. The final determination
shall be communicated in writing to the Participant and all persons claiming to
be alternate payees and all prior alternate payees with respect to the
Participant.

2.3.     FINAL DISPOSITION. If the domestic relations order is finally
determined to be a qualified domestic relations order and all comment and appeal
periods have expired, the Plan shall pay all amounts required to be paid
pursuant to the domestic relations order to the alternate payee entitled thereto
If the domestic relations order is finally determined not to be a qualified
domestic relations

                                      C-4

<PAGE>

order and all comment and appeal periods have expired, benefits under the Plan
shall be paid to the person or persons who would have been entitled to such
amounts if there had been no domestic relations order.

2.4.     ORDERS BEING SOUGHT. If the Committee has notice that a domestic
relations order is being or may be sought but has not received the order, the
Committee shall not (in the absence of a written request from the Participant)
delay payment of benefits to a Participant or beneficiary which otherwise would
be due. If the Committee has determined that a domestic relations order is not a
qualified domestic relations order and all comment and appeal periods have
expired, the Committee shall not (in the absence of a written request from the
Participant) delay payment of benefits to a Participant or beneficiary which
otherwise would be due even if the Committee has notice that the party claiming
to be an alternate payee or the Participant or both are attempting to rectify
any deficiencies in the domestic relations order. Notwithstanding the above,
after the commencement of a divorce action, the Committee shall comply with a
restraining order, duly issued by the court handling the divorce, reasonably
prohibiting the disposition of a Participant's benefits pending the submission
to the Committee of a domestic relations order or prohibiting the disposition of
a Participant's pending resolution of a dispute with respect to a domestic
relations order.

                                    SECTION 3

                               PROCESSING OF AWARD

3.1.     GENERAL RULES. If a benefit is awarded to an alternate payee pursuant
to an order which has been finally determined to be a qualified domestic
relations order, the following rules shall apply.

         3.1.1.   SOURCE OF AWARD. If a Participant shall have a Vested interest
in more than one Account under the Plan, the benefit awarded to an alternate
payee shall be withdrawn from the Participant's Accounts in proportion to the
Participant's Vested interest in each of them.

         3.1.2.   EFFECT ON ACCOUNT. For all purposes of the Plan, the
Participant's Account (and all benefits payable under the Plan which are derived
in whole or in part by reference to the Participant's Account) shall be
permanently diminished by the portion of the Participant's Account which is
awarded to the alternate payee. The benefit awarded to an alternate payee shall
be considered to have been a distribution from the Participant's Account for the
limited purpose of applying the rules of Section 5.1.3 of the Plan Statement.

         3.1.3.   AFTER DEATH. After the death of an alternate payee, all
amounts awarded to the alternate payee which have not been distributed to the
alternate payee and which continue to be payable shall be paid in a single lump
sum distribution to the personal representative of the alternate payee's estate
as soon as administratively feasible unless the qualified domestic relations
order clearly provides otherwise. The Participant's beneficiary designation
shall not be effective to dispose of any

                                      C-5

<PAGE>

portion of the benefit awarded to an alternate payee unless the qualified
domestic relations order clearly provides otherwise.

         3.1.4.   IN-SERVICE BENEFITS. The in-service distribution and the loan
provisions of Section 7 of this Plan Statement shall not be applicable to the
benefit awarded to an alternate payee.

3.2.    SEGREGATED ACCOUNT. If the Committee determines that it would facilitate
the administration or the distribution of the benefit awarded to the alternate
payee or if the qualified domestic relations order so requires, the benefit
awarded to the alternate payee shall be established on the books and records of
the Plan as a separate account belonging to the alternate payee.

3.3.    FORMER ALTERNATE PAYEES. If an alternate payee has received all
benefits to which the alternate payee is entitled under a qualified domestic
relations order, the alternate payee will not at any time thereafter be deemed
to be an alternate payee or prior alternate payee for any substantive or
procedural purpose of this Plan.

                                      C-6
<PAGE>
                                   APPENDIX D

                      401(K), 401(M), AND 402(G) COMPLIANCE

         INTRODUCTION. This Appendix D contains rules for complying with the
nondiscrimination provisions of sections 401(k) and 401(m) of the Code and the
limitations imposed under Section 402(g) of the Code.

         PRIORITY. Determinations under this Appendix shall be made in the
following order:

         (1)   Excess deferrals under Section 1,

         (2)   Excess contributions under Section 2,

         (3)   Excess aggregate contributions under Section 3.

The amount of excess contributions shall be reduced by excess deferrals
previously distributed to such Participant for the Participant's taxable year
ending with or within such Plan Year.

                                    SECTION 1

                            SECTION 402(G) COMPLIANCE

1.1.     EXCESS DEFERRALS.

         1.1.1. IN GENERAL. A Participant may attribute to this Plan any excess
deferrals made during a taxable year of the Participant by notifying the
Committee in writing not later than the March 1 following such taxable year of
the amount of the excess deferral to be assigned to the Plan. A Participant
shall be deemed to have notified the Plan of excess deferrals to the extent the
Participant has excess deferrals for the taxable year calculated by taking into
account only the amount of elective contributions allocated to the Participant's
Retirement Savings Account and to any other plan of the Employer and Affiliates.
Notwithstanding any other provision of the Plan Statement, a Participant's
excess deferrals, plus any income and minus any loss allocable thereto, shall be
distributed to the Participant no later than the first April 15 following the
close of the Participant's taxable year.

         1.1.2. DEFINITIONS. For purposes of this Appendix, excess deferrals
shall mean the amount of elective contributions allocated to the Participant's
Retirement Savings Account for a Participant's taxable year and which the
Participant or the Employer, where applicable, allocates to this Plan pursuant
to the claim procedure described below.

                                      D-1

<PAGE>

         1.1.3. CLAIMS. The Participant's claim shall be in writing; shall be
submitted to the Committee not later than March 1 with respect to the
immediately preceding taxable year; shall specify the amount of the
Participant's excess deferrals for the preceding taxable year; and shall be
accompanied by the Participant's written statement that if such amounts are not
distributed, such excess deferrals, when added to amounts deferred under other
plans or arrangements described in sections 401(k), 408(k), 457, 501(c)(18) or
403(b) of the Code, will exceed the limit imposed on the Participant by section
402(g) of the Code for the taxable year in which the deferral occurred. The
Employer shall notify the Plan on behalf of the Participant where the excess
deferrals occur in the Plan or the combined plans of the Employer and
Affiliates.

         1.1.4. DETERMINATION OF INCOME OR LOSS. The excess deferrals shall be
adjusted for income or loss. Unless the Committee and the Trustee agree
otherwise in writing, the income or loss allocable to excess deferrals shall be
determined by multiplying the income or loss allocable to the Participant's
elective contributions for the Plan Year ending within such preceding taxable
year by a fraction, the numerator of which is the excess deferrals on behalf of
the Participant for such preceding taxable year and the denominator of which is
the Participant's Retirement Savings Account balance attributable to elective
contributions on the Valuation Date coincident with or immediately before the
last day of such preceding taxable year without regard to any income or loss
occurring during such taxable year. Unless the Committee and the Trustee agree
otherwise in writing, the excess deferrals shall not be adjusted for income or
loss for the period between the Valuation Date coincident with or immediately
before the last day of such preceding taxable year and the date of distribution
of the excess deferrals (the "gap period"). If the Committee and the Trustee
agree in writing to adjust for income and loss for the gap period, the income or
loss allocable for such gap period shall be equal to ten percent (10%) of the
income or loss allocable to the distributable excess deferrals for the
applicable taxable year multiplied by the number of whole calendar months that
have elapsed since the Valuation Date coincident with or immediately before the
last day of such taxable year, including the month of distribution if
distribution occurs after the fifteenth (15th) of such month.

         1.1.5. ACCOUNTING FOR EXCESS DEFERRALS. Excess deferrals shall be
distributed from the Participant's Retirement Savings Account.

         1.1.6. ORPHANED MATCHING CONTRIBUTIONS. If excess deferrals are
distributed pursuant to this Section 1.1, applicable matching contributions
under Section 3.3 or Section 3.4 of the Plan Statement shall be treated as
forfeitures and shall be used to reduce the next Employer matching contribution,
but if there is no such contribution within one year after the date of
distribution of the excess deferrals, shall be used to pay Plan expenses.

                                      D-2

<PAGE>

                                   SECTION 2

                            SECTION 401(K) COMPLIANCE

2.1.     SECTION 401(K) COMPLIANCE.

         2.1.1. SAFE HARBOR COMPLIANCE. If the Employer has elected in the
Adoption Agreement that the Plan is intended to be a 401(k)/401(m) safe harbor
plan, and the entire Plan satisfies the requirements of section 401(k)(12) of
the Code for any Plan Year beginning after December 31, 1998, the provisions of
this Section 2.1 of Appendix D shall not apply to the Plan for such Plan Year.

         2.1.2. DISAGGREGATION OF SAFE HARBOR PLAN. Pursuant to section
410(b)(4)(B) of the Code, the Employer may elect to apply section 410(b) of the
Code separately to (a) the portion of the Plan that benefits only employees who
satisfy age and service conditions under the Plan that are lower than the
greatest minimum age and service conditions permitted under Code section
410(a)(1) (the "early entry plan"), and (b) the remaining portion of the Plan
(the "safe harbor plan"). If the Employer makes such an election, the early
entry plan and the safe harbor plan shall be treated separately for purposes of
Code section 401(k) nondiscrimination requirements. The safe harbor requirements
of Code section 401(k)(12) will be satisfied only with respect to the safe
harbor plan.

         (a)      EARLY ENTRY PLAN. Eligible employees who are not yet eligible
                  to receive the required employer safe harbor contribution
                  shall be in the early entry plan. The testing requirements of
                  this Section 2.1 shall apply to the early entry plan. Each
                  eligible employee's deferral percentage under Section 2.1.3
                  (c) shall be calculated based on Employer contributions
                  credited to the eligible Employee's Retirement Savings Account
                  for that portion of the Plan Year during which such eligible
                  employee participates in the early entry plan and Recognized
                  Compensation earned for that portion of the Plan Year during
                  which such eligible employee participates in the early entry
                  plan.

         (b)      SAFE HARBOR GROUP. Eligible employees who are eligible to
                  receive the required employer safe harbor contribution shall
                  be included in the safe harbor plan. If the requirements of
                  section 401(k)(12) of the Code are satisfied with respect to
                  the safe harbor plan for a Plan Year, the testing requirements
                  of this Section 2.1 shall not apply to the safe harbor plan
                  for such Plan Year.

         (c)      HIGHLY COMPENSATED EMPLOYEES. Employer contributions credited
                  to the eligible employee's Retirement Savings Account made on
                  behalf of a Highly Compensated Employee who is in both the
                  early entry plan and the safe harbor plan during the same Plan
                  Year shall not be aggregated and treated as made under one
                  arrangement under section 1.401(k)-1(g)(1)(ii)(B) of the

                                      D-3
<PAGE>

                  income tax regulations because a Participant cannot
                  simultaneously be a Participant under both such plans.

         2.1.3. SPECIAL DEFINITIONS. For purposes of this Section 2, the
following special definitions shall apply:

         (a)      An ELIGIBLE EMPLOYEE means an individual who is entitled to
                  provide a Retirement Savings Election for all or a part of the
                  Plan Year (whether or not the individual does so). If, for any
                  Plan Year, the Participants who have not satisfied the minimum
                  age and service requirements specified in section 410(a)(1) of
                  the Code (i.e., have not completed one year of service and
                  attained age twenty-one years), would satisfy the requirements
                  of section 410(b)(1) (i.e., the "ratio percentage" or "average
                  benefit percentage" coverage test) if tested separately from
                  other Participants, then, for that Plan Year, the Participants
                  who have not satisfied such minimum age and service
                  requirements and are not Highly Compensated Employees with
                  respect to that Plan Year may, at the election of the
                  Committee, be entirely excluded from consideration in
                  determining who is an eligible employee.

         (b)      An ELIGIBLE HIGHLY COMPENSATED EMPLOYEE means an eligible
                  employee who is a Highly Compensated Employee.

         (c)      DEFERRAL PERCENTAGE means the ratio (calculated separately for
                  each eligible employee) of:

                  (i)      the total amount, for the Plan Year, of Employer
                           contributions credited to the eligible employee's
                           Retirement Savings Account (excluding any Employer
                           contributions to the Retirement Savings Account taken
                           into account in determining the contribution
                           percentage in Section 3.1.3(c)(i) of this Appendix,
                           provided the 401(k) test in this Section 2.1 is
                           satisfied both with and without exclusion of such
                           contributions, and excluding Employer contributions
                           to the Retirement Savings Account returned to
                           eligible employees pursuant to Appendix A to this
                           Plan Statement as an excess annual addition), and if
                           the Committee elects, all or a portion of the amount
                           for the Plan Year of Employer contributions credited
                           to the eligible employee's Employer Matching Account
                           or Employer Profit Sharing Account, or both, that are
                           fully (100%) vested and are not subject to in-service
                           distributions (excluding any Employer contributions
                           to the Employer Matching Account or Employer Profit
                           Sharing Account, or both, that are taken into account
                           in determining the contribution percentage in Section
                           3.1.3(c)(i)) of this Appendix, to

                                      D-4
<PAGE>

                  (ii)     the eligible employee's compensation, as defined
                           below, for the portion of such Plan Year that the
                           employee is an eligible employee.

                  For this purpose, Employer contributions will be considered
                  made in the Plan Year if they are allocated as of a date
                  during such Plan Year and are delivered to the Trustee within
                  twelve (12) months after the end of such Plan Year.

        (d)       COMPENSATION means compensation for services performed for the
                  Employer defined as "ss. 415 compensation" in Appendix A to
                  this Plan Statement. Notwithstanding the definition of "ss.
                  415 compensation" in Appendix A to this Plan Statement,
                  compensation shall always be determined on a cash (and not on
                  an accrual) basis and compensation shall be determined on a
                  Plan Year basis (which is not necessarily the same as the
                  limitation year). An eligible employee's compensation for a
                  Plan Year shall not exceed the annual compensation limit under
                  section 401(a)(17) of the Code, which is One Hundred Sixty
                  Thousand Dollars ($160,000) (as adjusted under the Code for
                  cost-of-living increases).

        (d)       AVERAGE DEFERRAL PERCENTAGE means, for a specified group of
                  eligible employees for the Plan Year, the average of the
                  deferral percentages for all eligible employees in such group.

         2.1.4. SPECIAL RULES. For purposes of this Section 2.1, the following
special rules apply:

        (a)       ROUNDING. The deferral percentage of each eligible employee
                  and the average deferral percentage for each group of eligible
                  employees shall be calculated to the nearest one-hundredth of
                  one percent.

        (b)       MULTIPLE PLANS. In the case of an eligible Highly Compensated
                  Employee who participates in any other plan of the Employer
                  and Affiliates (other than an employee stock ownership plan
                  described in sections 409(a) and 4975(e)(7) of the Code) to
                  which Employer contributions are made on behalf of the
                  eligible Highly Compensated Employee pursuant to a salary
                  reduction agreement, all such Employer contributions, and if
                  used to determine the deferral percentage of eligible
                  employees, matching contributions (as defined in section
                  401(m)(4)(A) of the Code which meet the requirements of
                  sections 401(k)(2)(B) and 401(k)(2)(C) of the Code) or
                  qualified nonelective contributions (within the meaning of
                  section 401(m)(4)(C) of the Code), or both, shall be
                  aggregated for purposes of determining the eligible Highly
                  Compensated Employee's deferral percentage; provided, however,
                  that such Employer contributions made under an employee stock
                  ownership plan shall not be aggregated.

                                      D-5
<PAGE>

        (c)       PERMISSIVE AGGREGATION. If this Plan satisfies the
                  requirements of sections 401(k), 401(a)(4) or 410(b) of the
                  Code only if aggregated with one or more other plans, or if
                  one or more other plans satisfy the requirements of such
                  sections of the Code only if aggregated with this Plan, then
                  this Section 2.1 shall be applied by determining the average
                  deferral percentage of eligible employees as if all such plans
                  were a single plan. Plans may be aggregated in order to
                  satisfy section 401(k) of the Code only if they have the same
                  Plan Year and use the same 401(k) testing method.

         2.1.5. THE 401(K) TESTS. Notwithstanding the foregoing provisions, the
Plan is required to comply with (a) or (b) below:

        (a)       CURRENT YEAR TESTING METHOD. If the Employer has elected the
                  current year testing method in the Adoption Agreement, the
                  Plan is required to satisfy at least one of the following two
                  (2) tests for the Plan Year:

                  TEST 1:  The average deferral percentage for the group of
                           eligible Highly Compensated Employees for the current
                           Plan Year is not more than the average deferral
                           percentage of all other eligible employees for the
                           current Plan Year multiplied by one and twenty-five
                           hundredths (1.25).

                  TEST 2:  The excess of the average deferral percentage for
                           the group of eligible Highly Compensated Employees
                           for the current Plan Year over the average deferral
                           percentage of all other eligible employees for the
                           current Plan Year is not more than two (2) percentage
                           points, and the average deferral percentage for the
                           group of eligible Highly Compensated Employees for
                           the current Plan Year is not more than the average
                           deferral percentage of all other eligible employees
                           for the current Plan Year multiplied by two (2).

                  The Committee may, however, elect in accordance with IRS
                  Notice 98-1 or any such further guidance issued by the
                  Secretary of the Treasury to change to the prior year testing
                  method for Tests 1 and 2 above. Any election made by the
                  Committee to use the prior year testing method may only be
                  made in the manner prescribed by the Secretary of the
                  Treasury. If an election is made to use the current year
                  testing method for the 401(k) test, a similar election must be
                  made for the 401(m) test.

         (b)      PRIOR YEAR TESTING METHOD. If the Employer has elected the
                  prior year testing method in the Adoption Agreement, the Plan
                  is required to satisfy at least one of the following (2) tests
                  for the Plan Year:

                                      D-6
<PAGE>

                  TEST 1:  The average deferral percentage for the group of
                           eligible Highly Compensated Employees for the current
                           Plan Year is not more than the average deferral
                           percentage of all other eligible employees for the
                           prior Plan Year multiplied by one and twenty-five
                           hundredths (1.25).

                  TEST 2:  The excess of the average deferral percentage for
                           the group of eligible Highly Compensated Employees
                           for the current Plan Year over the average deferral
                           percentage of all other eligible employees for the
                           prior Plan Year is not more than two (2) percentage
                           points, and the average deferral percentage for the
                           group of eligible Highly Compensated Employees for
                           the current Plan Year is not more than the average
                           deferral percentage of all other eligible employees
                           for the prior Plan Year multiplied by two (2).

                  The Committee may, however, elect in accordance with IRS
                  Notice 98-1 or any such further guidance issued by the
                  Secretary of the Treasury to change to the current year
                  testing method for Tests 1 and 2 above. Any election made by
                  the Committee to use the current year testing method may only
                  be made in the manner prescribed by the Secretary of the
                  Treasury. If an election is made to use the current year
                  testing method for the 401(k) test, a similar election must be
                  made for the 401(m) test.

                  If the Employer has elected the prior year method, for the
                  first Plan Year of the Plan (unless the Plan is a successor
                  plan as defined in guidance published by the Secretary of the
                  Treasury) the average deferral percentage of eligible
                  employees other than Highly Compensated Employees shall be
                  deemed to be three percent (3%) in Tests 1 and 2 above, unless
                  the Adoption Agreement provides that the average deferral
                  percentage of non-Highly Compensated Employees for the current
                  Plan Year shall be used. For this purpose, the "first Plan
                  Year" is the first Plan Year in which a Plan provides for
                  elective contributions. This rule does not apply if, for such
                  Plan Year, the Plan is aggregated under Treas. Reg.
                  1.401(k)-1(g)(11) with any other plan that was or that
                  included a section 401(k) plan in the prior year.

           2.1.6. PREVENTATIVE ACTION PRIOR TO PLAN YEAR END. If the Committee
determines that neither of the tests described in Section 2.1.5 of this Appendix
will be satisfied (or may not be satisfied) for a Plan Year, then during such
Plan Year, the Committee may from time to time establish (and modify) a maximum
amount of contributions that can be made pursuant to a Retirement Savings
Election by eligible Highly Compensated Employees that is less than the amount
that would otherwise be permitted. No contributions shall be permitted to be
made in excess of that maximum after the date such maximum is effective. The
Committee shall prescribe rules concerning such modifications,

                                      D-7
<PAGE>

including the frequency of applying the tests described in Section 2.1.5 of this
Appendix and the commencement and termination dates for any modifications.

2.2.       DISTRIBUTION OF EXCESS CONTRIBUTIONS.

           2.2.1. IN GENERAL. Notwithstanding any other provision of the Plan
Statement, excess contributions for a Plan Year, plus any income and minus any
loss allocable thereto, shall be distributed no later than the last day of the
following Plan Year, to eligible Highly Compensated Employees as determined in
this Section. If such excess contributions are distributed more than two and
one-half (2-1/2) months after the last day of the Plan Year in which such excess
arose, a ten percent (10%) excise tax will be imposed on the Employer as
provided in section 4979 of the Code.

         2.2.2. DETERMINING EXCESS CONTRIBUTIONS. For purposes of this Section
2.2, excess contributions shall mean, with respect to any Plan Year, the excess
of:

         (a)      the aggregate amount of Employer contributions taken into
                  account in computing the average deferral percentage (as
                  defined in Section 2.1 of this Appendix) of eligible Highly
                  Compensated Employees for such Plan Year, over

         (b)      the maximum amount of such contributions permitted by the
                  section 401(k) test described in Section 2.1 of this Appendix.
                  Such maximum amount of contributions shall be determined by
                  reducing (not distributing) eligible Highly Compensated
                  Employees' contributions as follows:

                  (i)      The contributions made pursuant to a Retirement
                           Savings Election of the eligible Highly Compensated
                           Employee who has the highest deferral percentage (as
                           defined in Section 2.1 of this Appendix) shall be
                           reduced by the amount required to cause such eligible
                           Highly Compensated Employee's deferral percentage to
                           equal the next highest deferral percentage of an
                           eligible Highly Compensated Employee.

                  (ii)     If neither the tests is satisfied after such
                           reduction, the contributions made pursuant to a
                           Retirement Savings Election of the eligible Highly
                           Compensated Employees who then have the highest
                           deferral percentage (including those eligible Highly
                           Compensated Employees whose contributions were
                           reduced under (i) above) shall be reduced by the
                           amount required to cause such eligible Highly
                           Compensated Employees' deferral percentage to equal
                           the next highest deferral percentage of an eligible
                           Highly Compensated Employee.

                                      D-8
<PAGE>
                  (iii)    If neither of the tests is satisfied after such
                           reduction, this method of reduction shall be repeated
                           one or more additional times until one of the tests
                           is satisfied.

           2.2.3. METHOD OF DISTRIBUTING EXCESS CONTRIBUTIONS. Excess
contributions, plus any income and minus any loss allocable thereto, shall be
distributed to eligible Highly Compensated Employees. The amount of excess
contributions to be distributed on behalf of each eligible Highly Compensated
Employee for the Plan Year shall be equal to the amount of reduction determined
as follows:

         (a)      The contributions made pursuant to a Retirement Savings
                  Election of the eligible Highly Compensated Employee who has
                  the highest dollar amount of such contributions shall be
                  reduced by the amount required to cause such eligible Highly
                  Compensated Employee's contributions to equal the next highest
                  dollar amount contributed by eligible Highly Compensated
                  Employees (and the amount credited pursuant to Section 3.2 of
                  the Plan Statement, and the applicable amount, if any,
                  credited pursuant to Section 3.3 or Section 3.4 of the Plan
                  Statement shall be reduced accordingly).

         (b)      If any excess contributions remain after performing (a), then
                  the eligible Highly Compensated Employees who have the next
                  highest dollar amount of contributions made pursuant to a
                  Retirement Savings Election (including those eligible Highly
                  Compensated Employees reduced under (a) above) shall be
                  reduced by the amount required to cause such eligible Highly
                  Compensated Employees' contributions to equal the next highest
                  dollar amount contributed by eligible Highly Compensated
                  Employees (and the amount credited pursuant to Section 3.2 of
                  the Plan Statement, and the applicable amount, if any,
                  credited pursuant to Section 3.3 or Section 3.4 of the Plan
                  Statement shall be reduced accordingly).

         (c)      If any excess contributions remain after performing (a) and
                  (b), this method of reduction shall be repeated one or more
                  additional times until no excess contributions remain.

Provided, however, if the total amount of reduction determined in (a), (b) and
(c) would be greater than the amount of excess contributions, then the final
reduction amount shall be decreased so that the total amount of reductions
equals the amount of excess contributions.

           2.2.4. DETERMINATION OF INCOME OR LOSS. The excess contributions to
be distributed to any eligible Highly Compensated Employee shall be adjusted for
income or loss. Unless the Committee and the Trustee agree otherwise in writing,
the income or loss allocable to excess contributions to be distributed shall be
determined by multiplying the income or loss allocable to the eligible Highly
Compensated Employee's elective contributions, and if used to determine an
eligible

                                      D-9
<PAGE>
Highly Compensated Employee's deferral percentage under Section 2.1 of this
Appendix, matching contributions (as defined in section 401(m)(4) of the Code
which meet the requirements of sections 401(k)(2)(B) and 401(k)(2)(C) of the
Code) or qualified nonelective contributions (within the meaning of section
401(m)(4)(C) of the Code), or both, for the Plan Year by a fraction, the
numerator of which is the excess contributions to be distributed to the eligible
Highly Compensated Employee for the Plan Year and the denominator of which is
the sum of the eligible Highly Compensated Employee's account balances
attributable to elective contributions and such matching contributions or
qualified nonelective contributions, or both, on the last day of the Plan Year,
without regard to any income or loss occurring during such Plan Year. Unless the
Committee and the Trustee agree otherwise in writing, excess contributions shall
not be adjusted for income or loss for the period between the Valuation Date
coincident with or immediately before the last day of such preceding taxable
year and the date of distribution of the excess contributions (the "gap
period"). If the Committee and the Trustee agree in writing to adjust for income
or loss for the gap period, the income or loss allocable for such period shall
be equal to ten percent (10%) of the income or loss allocable to the
distributable excess contributions for the applicable taxable year multiplied by
the number of whole calendar months that have elapsed since the Valuation Date
coincident with or immediately before the last day of such taxable year,
including the month of distribution if distribution occurs after the fifteenth
(15th) of such month.

         2.2.5. ORPHANED MATCHING CONTRIBUTIONS. If excess contributions are
distributed pursuant to this Section 2.2, applicable matching contributions
under Section 3.3 or Section 3.4 of the Plan Statement shall be treated as
forfeitures and shall be used to reduce the next Employer matching contribution,
but if there is no such contribution within one year after the date of
distribution of the excess contributions, shall be used to pay Plan expenses.

2.3.     SECTION 401(K) CURATIVE ALLOCATION.

         2.3.1. AMOUNT AND ELIGIBILITY. If neither of the section 401(k) tests
set forth in Section 2.1 of this Appendix has been satisfied and a distribution
of excess contributions has not been made pursuant to Section 2.2 of this
Appendix, and if the Employer has elected in the Adoption Agreement to use the
current year testing method, then the Employer shall make a discretionary
contribution for that Plan Year. Forfeitures shall not be included in this
allocation. Only those Participants who were not eligible Highly Compensated
Employees for that Plan Year and for whom some contribution was made pursuant to
Section 3.2 of the Plan Statement for such Plan Year shall share in such
allocation. This allocation shall be made first to the Participant with the
least amount of compensation and then, in ascending order of compensation, to
other Participants. The amount of the Employer discretionary contribution to be
so allocated shall be that amount required to cause the Plan to satisfy either
of the section 401(k) tests set forth in Section 2.1 of this Appendix for the
Plan Year; provided, however, that in no case shall amounts be so allocated to
cause a Participant's deferral percentage to exceed twenty percent (20%). Such
Employer discretionary contribution shall be treated as elective contributions
subject to section 1.401(k)-1(b)(5) of the income tax regulations, which is
incorporated herein.

                                      D-10
<PAGE>

         2.3.2. CREDITING TO ACCOUNT. The Employer discretionary contribution
which is so allocated to a Participant shall be allocated to that Participant's
Retirement Savings Account for the Plan Year with respect to which it is made
and, for the purposes of Section 4 of the Plan Statement, shall be credited as
soon as practicable after it is received by the Trustee.

                                    SECTION 3

                            SECTION 401(M) COMPLIANCE

3.1.     SECTION 401(M) COMPLIANCE.

         3.1.1. SAFE HARBOR COMPLIANCE. If the Employer has elected in the
Adoption Agreement that the Plan is intended to be a 401(k)/401(m) safe harbor
plan, and the entire Plan satisfies the requirements of section 401(m)(11) of
the Code for any Plan Year beginning after December 31, 1998, the provisions of
this Section 3.1 of Appendix D shall not apply to the Plan for such Plan Year.

         3.1.2. DISAGGREGATION OF SAFE HARBOR PLAN . Pursuant to section
410(b)(4)(B) of the Code, the Employer may elect to apply section 410(b) of the
Code separately to (a) the portion of the Plan that benefits only Employees who
satisfy age and service conditions under the Plan that are lower than the
greatest minimum age and service conditions permitted under Code section
410(a)(1) (the "early entry plan"), and (b) the remaining portion of the Plan
(the "safe harbor plan"). If the Employer makes such an election, the early
entry plan and the safe harbor plan shall be treated separately for purposes of
Code section 401(m) nondiscrimination requirements. The safe harbor requirements
of Code section 401(m)(11) will be satisfied only with respect to the safe
harbor plan.

         (a)      EARLY ENTRY PLAN. Eligible employees who are not yet eligible
                  to receive the required employer safe harbor contribution
                  shall be in the early entry plan. The testing requirements of
                  this Section 3.1 shall apply to the early entry plan. Each
                  eligible employee's contribution percentage under Section
                  3.1.3 (c) shall be calculated based on Employer contributions
                  credited to the eligible employee's Matching Account for that
                  portion of the Plan Year during which such eligible employee
                  participates in the early entry plan and Recognized
                  Compensation earned for that portion of the Plan Year during
                  which such eligible employee participates in the early entry
                  plan.

         (b)      SAFE HARBOR GROUP. Eligible employees who are eligible to
                  receive the required employee safe harbor contribution shall
                  be included in the safe harbor plan. If the requirements of
                  section 401(m)(11) of the Code are satisfied with respect to
                  the safe harbor plan for a Plan Year, the testing requirements
                  of this Section 3.1 shall not apply to the safe harbor plan
                  for such Plan Year.

                                      D-11

<PAGE>

         (c)      HIGHLY COMPENSATED EMPLOYEES. Employer contributions credited
                  to the eligible employee's Matching Account made on behalf of
                  a Highly Compensated Employee who is in both the early entry
                  plan and the safe harbor plan during the same Plan Year shall
                  not be aggregated and treated as made under one arrangement
                  under section 1.401(m)-1(f)(1)(ii)(B) of the income tax
                  regulations because a Participant cannot simultaneously be a
                  Participant under both such plans.

         3.1.3. SPECIAL DEFINITIONS. For purposes of this Section 3, the
following special definitions shall apply:

         (a)      An ELIGIBLE EMPLOYEE means an individual who is eligible to
                  receive an Employer matching contribution for any portion of
                  the Plan Year (whether or not the individual does so). If, for
                  any Plan Year, the Participants who have not satisfied the
                  minimum age and service requirements specified in section
                  410(a)(1) of the Code (i.e., have not completed one year of
                  service and attained age twenty-one years), would satisfy the
                  requirements of section 410(b)(1) (i.e., the "ratio
                  percentage" or "average benefit percentage" coverage test) if
                  tested separately from other Participants, then, for that Plan
                  Year, the Participants who have not satisfied such minimum age
                  and service requirements and are not Highly Compensated
                  Employees with respect to that Plan Year may, at the election
                  of the Committee, be entirely excluded from consideration in
                  determining who is an eligible employee.

         (b)      An ELIGIBLE HIGHLY COMPENSATED EMPLOYEE means an eligible
                  employee who is a Highly Compensated Employee.

         (c)      CONTRIBUTION PERCENTAGE means the ratio (calculated separately
                  for each eligible employee) of:

                  (i)      the total amount, for the Plan Year, of Employer
                           contributions credited to the eligible employee's
                           Employer Matching Account (excluding any Employer
                           matching contributions taken into account in
                           determining the deferral percentage under Section
                           2.1.3(c)(i) of this Appendix), and if the Committee
                           elects:

                           (A)      all or a portion of the Employer
                                    contributions credited to the eligible
                                    employee's Employer Profit Sharing Account
                                    that are fully (100%) vested and are not
                                    subject to in-service distributions
                                    (excluding any Employer profit sharing
                                    contributions used in determining the
                                    deferral percentage under Section
                                    2.1.3(c)(i) of this Appendix); and

                                      D-12
<PAGE>

                           (B)      all or a portion of the Employer
                                    contributions credited to the eligible
                                    employee's Retirement Savings Account,
                                    provided that the 401(k) compliance testing
                                    under Section 2.1 of this Appendix is
                                    satisfied both with and without exclusion of
                                    such Employer contributions, to

                  (ii)     the eligible employee's compensation, as defined
                           below for the portion of such Plan Year that the
                           employee is an eligible employee.

                  For this purpose, Employer contributions will be considered
                  made in the Plan Year if they are allocated as of a date
                  during such Plan Year and are delivered to the Trustee within
                  twelve (12) months after the end of such Plan Year. Such
                  "contribution percentage" shall not include Employer
                  contributions that are forfeited either to correct excess
                  aggregate contributions or because the contributions to which
                  they relate are excess deferrals pursuant to Section 1 of this
                  Appendix, excess contributions pursuant to Section 2.2 of this
                  Appendix or excess aggregate contributions pursuant to Section
                  3.2 of this Appendix.

         (d)      COMPENSATION means compensation for services performed for the
                  Employer defined as "ss. 415 compensation" in Appendix A to
                  this Plan Statement. Notwithstanding the definition of "ss.
                  415 compensation" in Appendix A to this Plan Statement,
                  compensation shall always be determined on a cash (and not on
                  an accrual) basis and compensation shall be determined on a
                  Plan Year basis (which is not necessarily the same as the
                  limitation year). An eligible employee's compensation for a
                  Plan Year shall not exceed the limit on annual compensation
                  under section 401(a)(17) of the Code, which is One Hundred
                  Sixty Thousand Dollars ($160,000) (as adjusted under the Code
                  for cost-of-living expenses).

         (e)      AVERAGE CONTRIBUTION PERCENTAGE means, for a specified group
                  of eligible employees for the Plan Year, the average of the
                  contribution percentages for all eligible employees in such
                  group.

         3.1.4. SPECIAL RULES. For purposes of this Section 3.1, the following
special rules apply:

         (a)      ROUNDING. The contribution percentage of each eligible
                  employee and the average contribution percentage for each
                  group of eligible employees shall be calculated to the nearest
                  one-hundredth of one percent.

         (b)      MULTIPLE PLANS. In the case of an eligible Highly Compensated
                  Employee who participates in any other plan of the Employer
                  and Affiliates (other than

                                      D-13
<PAGE>

                  an employee stock ownership plan described in sections 409(a)
                  and 4975(e)(7) of the Code) to which Employer matching
                  contributions are made on behalf of the eligible Highly
                  Compensated Employee, all such Employer matching
                  contributions, and if used to determine the contribution
                  percentage of eligible employees, Employer contributions made
                  pursuant to a salary reduction agreement or qualified
                  nonelective contributions (within the meaning of section
                  401(m)(4)(C) of the Code), or both, shall be aggregated for
                  purposes of determining the eligible Highly Compensated
                  Employee's contribution percentage; provided, however, that
                  such Employer contributions made under an employee stock
                  ownership plan shall not be aggregated.

         (c)      PERMISSIVE AGGREGATION. If this Plan satisfies the
                  requirements of sections 401(m), 401(a)(4) or 410(b) of the
                  Code only if aggregated with one or more other plans, or if
                  one or more other plans satisfy the requirements of such
                  sections of the Code only if aggregated with this Plan, then
                  this Section 3.1 shall be applied by determining the average
                  contribution percentage of eligible employees as if all such
                  plans were a single plan. Plans may be aggregated in order to
                  satisfy section 401(m) of the Code only if they have the same
                  Plan Year and use the same 401(m) testing method.

         3.1.5. THE 401(M) TESTS. Notwithstanding the foregoing provisions, the
Plan is required to comply with either (a) or (b) below:

         (a)      CURRENT YEAR TESTING METHOD. If the Employer has elected the
                  current year testing method in the Adoption Agreement, the
                  Plan is required to satisfy at least one of the following two
                  (2) tests for the Plan Year:

                  TEST 1:  The average contribution percentage for the group
                           of eligible Highly Compensated Employees for the
                           current Plan Year is not more than the average
                           contribution percentage of all other eligible
                           employees for the current Plan Year multiplied by one
                           and twenty-five hundredths (1.25).

                  TEST 2:  The excess of the average contribution percentage
                           for the group of eligible Highly Compensated
                           Employees for the current Plan Year over the average
                           contribution percentage of all other eligible
                           employees for the current Plan Year is not more than
                           two (2) percentage points, and the average
                           contribution percentage for the group of eligible
                           Highly Compensated Employees for the current Plan
                           Year is not more than the average contribution
                           percentage of all other eligible employees for the
                           current Plan Year multiplied by two (2).

                                      D-14
<PAGE>

                  The Committee may, however, elect in accordance with IRS
                  Notice 98-1 or any such further guidance issued by the
                  Secretary of the Treasury to change to the prior year testing
                  method for Tests 1 and 2 above. Any election made by the
                  Committee to use the prior year testing method may only be
                  changed in the manner prescribed by the Secretary of the
                  Treasury. If an election is made to use the current testing
                  method for the 401(m) test, a similar election must be made
                  for the 401(k) test.

         (b)      PRIOR YEAR TESTING METHOD. If the Employer has elected the
                  prior year testing method in the Adoption Agreement, the Plan
                  is required to satisfy at least one of the following (2) tests
                  for the Plan Year:

                  TEST 1:  The average contribution percentage for the group
                           of eligible Highly Compensated Employees for the
                           current Plan Year is not more than the average
                           contribution percentage of all other eligible
                           employees for the prior Plan Year multiplied by one
                           and twenty-five hundredths (1.25).

                  TEST 2:  The excess of the average contribution percentage
                           for the group of eligible Highly Compensated
                           Employees for the current Plan Year over the average
                           contribution percentage of all other eligible
                           employees for the prior Plan Year is not more than
                           two (2) percentage points, and the average
                           contribution percentage for the group of eligible
                           Highly Compensated Employees for the current Plan
                           Year is not more than the average contribution
                           percentage of all other eligible employees for the
                           prior Plan Year multiplied by two (2).

                  The Committee may, however, elect in accordance with IRS
                  Notice 98-1 or any such further guidance issued by the
                  Secretary of the Treasury to change to the current year
                  testing method for Tests 1 and 2 above. Any election made by
                  the Committee to use the current year testing method may only
                  be made in the manner prescribed by the Secretary of the
                  Treasury. If an election is made to use the current year
                  testing method for the 401(m) test, a similar election must be
                  made for the 401(k) test.

                  If the Employer has elected the prior year method, for the
                  first Plan Year of the Plan (unless the Plan is a successor
                  plan as defined in guidance published by the Secretary of the
                  Treasury) the average contribution percentage of eligible
                  employees other than Highly Compensated Employees shall be
                  deemed to be three percent (3%) in Tests 1 and 2 above, unless
                  the Adoption Agreement provides that the average contribution
                  percentage of non-Highly Compensated Employees for the current
                  Plan Year shall be used. For this

                                      D-15
<PAGE>
                  purpose, the "first Plan Year" is the first Plan Year in which
                  a Plan provides for Employer matching contributions or
                  nondeductible voluntary contributions. This rule does not
                  apply if, for such Plan Year, the Plan is aggregated under
                  Treas. Reg. 1.401(m)-1(f)(14) with any other plan that was or
                  that included a section 401(m) plan in the prior year.

         To the extent prescribed under regulations issued by the Secretary of
the Treasury, for a Plan Year in which Test 1 is not satisfied for the section
401(k) test in Section 2.1 of this Appendix, nor is Test 1 satisfied for the
401(m) test in this Section 3.1, the sum of the average deferral percentage and
the average contribution percentage of the eligible Highly Compensated Employees
must not exceed the "aggregate limit" defined below.

         "Aggregate limit" shall mean the greater of (a) or (b):

         (a)      The sum of:

                  (i)      125 percent of the greater of the average deferral
                           percentage or the average contribution percentage of
                           eligible non-Highly Compensated Employees for the
                           Plan Year, plus

                  (ii)     two percentage points plus the lesser of the average
                           deferral percentage or the average contribution
                           percentage of eligible non-Highly Compensated
                           Employees for the Plan Year (in no event, however,
                           shall this amount exceed two times the lesser of such
                           average deferral percentage or such average
                           contribution percentage), or

         (b)      The sum of:

                  (i)      125 percent of the lesser of the average deferral
                           percentage or the average contribution percentage of
                           eligible non-Highly Compensated Employees for the
                           Plan Year, plus

                  (ii)     two percentage points plus the greater of the average
                           deferral percentage or the average contribution
                           percentage of eligible non-Highly Compensated
                           Employees for the Plan Year (in no event, however,
                           shall this amount exceed two times the greater of
                           such average deferral percentage or such average
                           contribution percentage).

         If corrective distributions are required to satisfy the aggregate
limit, the corrective distributions shall be determined by reducing Employer
matching contributions of eligible Highly Compensated Employees beginning with
the eligible Highly Compensated Employees with the highest

                                      D-16
<PAGE>

contribution amounts (as described in Section 3.2.3 of this Appendix) and
continuing until the aggregate limit is satisfied.

         3.1.6. PREVENTATIVE ACTION PRIOR TO PLAN YEAR END. If the Committee
determines that neither of the tests described in Section 3.1.5 of this Appendix
will be satisfied (or may not be satisfied) for a Plan Year, then during such
Plan Year, the Committee may from time to time establish (and modify) maximums
for Employer matching contributions of eligible Highly Compensated Employees
that are less than the contributions which would otherwise be permitted or
provided. No Employer matching contributions shall be made in excess of such
maximums after the date such maximums are effective. The Committee shall
prescribe rules concerning such modifications, including the frequency of
applying the tests described in Section 3.1.5 of this Appendix and the
commencement and termination dates for any modifications.

3.2.     DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS.

         3.2.1. IN GENERAL. Notwithstanding any other provision of the Plan
Statement, excess aggregate contributions, plus any income and minus any loss
allocable thereto, shall be distributed no later than the last day of the
following Plan Year to eligible Highly Compensated Employees as determined in
this Section. If such excess aggregate contributions are distributed more than
two and one-half (2-1/2) months after the last day of the Plan Year in which
such excess arose, a ten percent (10%) excise tax will be imposed on the
Employer as provided in section 4979 of the Code.

         3.2.2. DETERMINING EXCESS AGGREGATE CONTRIBUTIONS. For purposes of this
Section, excess aggregate contributions shall mean, with respect to any Plan
Year, the excess of:

         (a)      the aggregate amount of contributions taken into account in
                  computing the average contribution percentage (as defined in
                  Section 3.1 of this Appendix) of eligible Highly Compensated
                  Employees for such Plan Year, over

         (b)      the maximum amount of such contributions permitted by the
                  section 401(m) tests described in Section 3.1 of this
                  Appendix. Such maximum amount of contributions shall be
                  determined by reducing (not distributing) eligible Highly
                  Compensated Employees' contributions as follows:

                  (i)      The Employer matching contributions for the eligible
                           Highly Compensated Employee who has the highest
                           contribution percentage shall be reduced by the
                           amount required to cause such eligible Highly
                           Compensated Employee's contribution percentage to
                           equal the next highest contribution percentage of an
                           eligible Highly Compensated Employee.

                                      D-17
<PAGE>
                  (ii)     If neither of the tests is satisfied after such
                           reduction, the Employer matching contributions for
                           eligible Highly Compensated Employees who then have
                           the highest contribution percentage (including those
                           reduced under (i) above) shall be reduced by the
                           amount required to cause such eligible Highly
                           Compensated Employees' contribution percentage to
                           equal the next highest contribution percentage of an
                           eligible Highly Compensated Employee.

                  (iii)    If neither of the tests is satisfied after such
                           reductions, this method of reduction shall be
                           repeated one or more additional times until one of
                           the tests is satisfied.

         3.2.3. DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. Excess aggregate
contributions, plus any income and minus any loss allocable thereto, shall be
distributed to eligible Highly Compensated Employees. The amount of excess
aggregate contributions to be distributed on behalf of each eligible Highly
Compensated Employee for the Plan Year shall be equal to the amount of reduction
determined as follows:

         (a)      The Employer matching contributions of the eligible Highly
                  Compensated Employee who has the highest dollar amount of such
                  contributions shall be reduced by the amount required to cause
                  such eligible Highly Compensated Employee's contributions to
                  equal the next highest dollar amount received by eligible
                  Highly Compensated Employees.

         (b)      If any excess aggregate contributions remain after performing
                  (a), then the eligible Highly Compensated Employees who have
                  the next highest dollar amount of Employer matching
                  contributions (including those reduced under (a) above) shall
                  be reduced by the amount required to cause such eligible
                  Highly Compensated Employees' contributions to equal the next
                  highest dollar amount received by eligible Highly Compensated
                  Employees.

         (c)      If any excess aggregate contributions remain after performing
                  (a) and (b), this method of reduction shall be repeated one or
                  more additional times until no excess aggregate contributions
                  remain.

Provided, however, if the total amount of reduction determined in (a), (b) and
(c) would be greater than the amount of excess aggregate contributions, then the
final reduction amount shall be decreased so that the total amount of reductions
equals the amount of excess aggregate contributions.

           3.2.4. DETERMINATION OF INCOME OR LOSS. The excess aggregate
contributions to be distributed to any eligible Highly Compensated Employee
shall be adjusted for income or loss. Unless the Committee and the Trustee agree
otherwise in writing, the income or loss allocable to excess aggregate
contributions to be distributed shall be determined by multiplying the income or
loss

                                      C-18
<PAGE>
allocable to the eligible Highly Compensated Employee's Employer matching
contributions (to the extent used to determine the eligible Highly Compensated
Employee's contribution percentage under Section 3.1 of this Appendix), and if
used to determine an eligible Highly Compensated Employee's contribution
percentage under Section 3.1 of this Appendix, elective contributions or
qualified nonelective contributions (as defined in section 401(m)(4)(C) of the
Code), or both, for the Plan Year by a fraction, the numerator of which is the
excess aggregate contributions to be distributed to the eligible Highly
Compensated Employee for the Plan Year and the denominator of which is the sum
of the eligible Highly Compensated Employee's account balances attributable to
Employer matching contributions and such elective contributions or qualified
nonelective contributions, or both, on the last day of the Plan Year, without
regard to any income or loss occurring during such Plan Year. Unless the
Committee and the Trustee agree otherwise in writing, excess aggregate
contributions shall not be adjusted for income or loss for the period between
the Valuation Date coincident with or immediately before the last day of such
preceding taxable year and the date of distribution of the excess aggregate
contributions (the "gap period"). If the Committee and Trustee agree in writing
to adjust for income or loss for the gap period, the income or loss allocable
for such period shall be equal to ten percent (10%) of the income or loss
allocable to the distributable excess aggregate contributions for the applicable
taxable year multiplied by the number of whole calendar months that have elapsed
since the Valuation Date coincident with or immediately before the last day of
such taxable year, including the month of distribution if distribution occurs
after the fifteenth (15th) of such month.

         3.2.5. SPECIAL RULE FOR LESS THAN FULL VESTING. If the Participant is
not fully (100%) vested in the Employer Matching Account as of the last day of
the Plan Year to which the excess aggregate contributions relate, then the
distribution of the Participant's excess aggregate contributions under this
Section shall be deemed to have been distributed from the fully (100%) vested
portion of the Employer Matching Account and such Account shall become further
vested in accordance with the special rule for partial distributions in Section
5.1.3 of the Plan Statement. To the extent the excess aggregate contributions
exceed the fully (100%) Vested portion of the Participant's Employer Matching
Account, the excess aggregate contributions shall be forfeited and used to
reduce the next Employer matching contribution, but if there is no such
contribution within one year after the date that the distribution would have
otherwise been made had the Participant been fully (100%) vested, shall be used
to pay Plan expenses.

         3.2.6. ORPHANED MATCHING CONTRIBUTIONS. If elective contributions
treated as excess aggregate contributions are distributed pursuant to this
Section 3.2, applicable matching contributions under Section 3.3 or Section 3.4
of the Plan Statement shall be treated as forfeitures and shall be used to
reduce the next Employer matching contribution, but if there is no such
contribution within one year after the date of distribution of the excess
aggregate contributions, shall be used to pay Plan expenses.

                                      D-19
<PAGE>

3.3.     SECTION 401(M) CURATIVE ALLOCATION.

         3.3.1. AMOUNT AND ELIGIBILITY. If neither of the section 401(m) tests
set forth in Section 3.1 of this Appendix has been satisfied and a distribution
of excess aggregate contributions has not been made pursuant to Section 3.2 of
this Appendix, then the Employer shall make an additional matching contribution
for that Plan Year. Forfeitures shall not be included in this allocation. Only
those Participants who were not eligible Highly Compensated Employees for that
Plan Year and who were entitled to receive an Employer matching contribution
shall share in such allocation. This allocation shall be made first to the
Participant with the least amount of compensation and then, in ascending order
of compensation, to other Participants. The amount of the Employer matching
contribution to be so allocated shall be that amount required to cause the Plan
to satisfy either of the section 401(m) tests set forth in Section 3.1 of this
Appendix for the Plan Year.

         3.3.2. CREDITING TO ACCOUNT. The Employer matching contribution which
is so allocated to a Participant shall be allocated to that Participant's
Employer Matching Account for the Plan Year with respect to which it is made
and, for the purposes of Section 4 of the Plan Statement, shall be credited as
soon as practicable after it is received by the Trustee.

                                      D-20
<PAGE>

                                   APPENDIX E

                       TEFRA SS. 242(B) TRANSITIONAL RULES

         Section 1. IN GENERAL. Prior to January 1, 1984, each individual who
was either:

         (a)      an actively employed Participant having an Account (or a
                  contribution accrued to an Account) as of December 31, 1983,

         (b)      a Participant not actively employed but having an Account (or
                  a contribution accrued to an Account) as of December 31, 1983,
                  or

         (c)      a Beneficiary of a deceased Participant having an Account (or
                  a contribution accrued to an Account) as of December 31, 1983

was given the opportunity to make a designation (before January 1, 1984) of a
method of distribution pursuant to ss. 242(b) of the Tax Equity and Fiscal
Responsibility Act of 1982 (hereinafter a "ss. 242(b) designation"). Some of
those individuals elected to make a ss. 242(b) designation and some did not. The
distribution rules set forth in this Appendix shall, notwithstanding any
provisions of Section 7 of the Plan Statement to the contrary, determine the
distributions made with respect to all individuals entitled to make a ss. 242(b)
designation, provided that if the Plan is not an exempt profit sharing plan, the
QJ&SA contract or Life Annuity contract has been rejected as described in
Section 7 of the Plan Statement. Distributions made with respect to individuals
not entitled to make a ss. 242(b) designation shall be governed solely by
Section 7 of the Plan Statement.

         Section 2. NO DESIGNATION. In the case of distributions to an
individual where no ss. 242(b) designation was made, distributions after
December 31, 1983 shall be made as follows:

         (a)      If such individual is a Participant whose benefits were in pay
                  status on December 31, 1983, and the method of distribution in
                  effect for such Participant was consistent with the provisions
                  of the Plan Statement at the time such distribution commenced,
                  then distribution shall continue to be made to such
                  Participant in accordance with the method of distribution in
                  effect on December 31, 1983, notwithstanding that distribution
                  could not have commenced under such method after December 31,
                  1983.

         (b)      If such individual is a Beneficiary whose benefits were in pay
                  status on December 31, 1983, and the method of distribution in
                  effect for such Beneficiary was consistent with the provisions
                  of the Plan Statement at the time such distribution commenced,
                  then distribution shall continue to be made to such
                  Beneficiary in accordance with the method of distribution in
                  effect on

                                      E-1
<PAGE>

                  December 31, 1983, notwithstanding that distribution could not
                  have commenced under such method after December 31, 1983.

         (c)      If such individual is a Participant or a Beneficiary whose
                  benefits were not in pay status on December 31, 1983,
                  distribution shall be made in accordance with Section 7 of the
                  Plan Statement and, to the extent distribution cannot then be
                  made upon terms which are consistent with the provisions of
                  Section 7 of the Plan Statement, distribution shall be made as
                  soon as practicable after December 31, 1983 in a single lump
                  sum.

         (d)      For the purpose of the foregoing, benefits shall be considered
                  to have been in pay status on December 31, 1983 if
                  distribution had commenced on or prior to that date and was
                  being made under a written instrument which fixed the person
                  to whom such benefits were payable, the time or times at which
                  distributions would be made and the amount (or formula
                  pursuant to which the amount would be determined) of each
                  distribution and was not subject to variation at the
                  discretion of the Participant or the Administrative Committee
                  unless such variation would cause the acceleration of
                  distributions.

         (e)      Examples of circumstances in which distribution could not be
                  made upon terms consistent with the provisions of Section 7 of
                  the Plan Statement (and therefore would have to be made in a
                  single lump sum) include, but are not be limited to,
                  distribution to a Participant who was a key employee in a top
                  heavy plan and who had attained age seventy and one-half
                  (70-1/2) years before 1984, distribution to a Beneficiary who
                  was not the surviving spouse of the Participant if the
                  Participant died prior to 1979, and distribution to a
                  Beneficiary who is the surviving spouse of a Participant who
                  dies after December 31, 1983 at a time when distributions were
                  being made to such Participant for a term certain which
                  extended beyond the life expectancy of such Participant and
                  surviving spouse.

         Section 3. DESIGNATION MADE. In the case of distributions to an
individual where a ss. 242(b) designation was made before January 1, 1984, the
Administrative Committee shall honor such ss. 242(b) designation in making
distributions hereunder to all individuals identified in such ss. 242(b)
designation. For this purpose:

         (a)      A ss. 242(b) designation shall, to the extent necessary, be
                  deemed to incorporate by reference either the written
                  beneficiary designation filed by the Participant prior to or
                  coincident with the filing of a ss. 242(b) designation or, if
                  no such written beneficiary designation has been filed, the
                  automatic sequence of Beneficiaries provided under the Plan
                  document in effect on December 31, 1983.

                                      E-2
<PAGE>

         (b)      An individual who made a ss. 242(b) designation shall have the
                  right to revoke any ss. 242(b) designation filed by the
                  Participant at any time by a written instrument delivered to
                  the Employer. Upon such revocation, distribution shall be made
                  in accordance with the provisions of Section 7 of the Plan
                  Statement. To the extent that distribution cannot then be made
                  upon terms consistent with the provisions of Section 7 of the
                  Plan Statement, distribution shall be made, as soon as
                  practicable after such revocation, in a single lump sum.

         (c)      A Beneficiary entitled to distribution under this Plan shall
                  have the right to revoke the ss. 242(b) designation insofar as
                  it applies to such Beneficiary. Upon such revocation,
                  distribution shall be made in accordance with the provisions
                  of Section 7 of the Plan Statement. To the extent that
                  distribution cannot then be made upon terms which are
                  consistent with the provisions of Section 7 of the Plan
                  Statement, distribution shall be made, as soon as practicable
                  after such revocation, in a single lump sum.

         (d)      If a Participant shall have filed a ss. 242(b) designation and
                  shall subsequently file (or amend) a written beneficiary
                  designation under the Plan, the ss. 242(b) designation shall
                  not be deemed to be revoked and the relevant measuring life or
                  lives for purposes of the ss. 242(b) designation shall
                  continue to be determined as described in paragraph (a) above,
                  without regard to any subsequent filing (or amendment) of a
                  written beneficiary designation or any subsequent amendment of
                  the automatic sequence of Beneficiaries under the Plan
                  Statement.

                                      E-3
<PAGE>
                              EGTRRA AMENDMENT TO
                              DORSEY & WHITNEY LLP
                       DEFINED CONTRIBUTION PROTOTYPE PLAN
                         (WITH OPTIONAL 401(K) FEATURE)
                             BASIC PLAN DOCUMENT #1

                                    Preamble

1. ADOPTION AND EFFECTIVE DATE OF AMENDMENT. This EGTRRA Amendment of the Plan
is adopted to reflect certain provisions of the Economic Growth and Tax Relief
Reconciliation Act of 2001 ("EGTRRA"). This EGTRRA Amendment is intended as good
faith compliance with the requirements of EGTRRA and is to be construed in
accordance with EGTRRA and guidance issued thereunder. Except as otherwise
provided, this EGTRRA Amendment shall be effective as of the first day of the
first Plan Year beginning after December 31, 2001.

2. SUPERSESSION OF INCONSISTENT PROVISIONS. This EGTRRA Amendment shall
supersede the provisions of the Plan Statement to the extent those provisions
are inconsistent with the provisions of this EGTRRA Amendment.

3. DEFINITIONS. Unless a different definition is provided in this EGTRRA
Amendment capitalized terms in this EGTRRA Amendment shall have the same meaning
as set forth in the Plan Statement.

       SECTION I. PLAN LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES

1. Effective for Plan loans made after December 31, 2001, provisions of the Plan
Statement prohibiting loans to any Owner-Employee or Shareholder- Employee shall
cease to apply.

2. Article XII of Adoption Agreement #01 and Article XI of Adoption Agreement
#02 are hereby modified accordingly.

                    SECTION II. LIMITATIONS ON CONTRIBUTIONS

1. This section shall be effective for limitation years beginning after
December 31, 2001.

2. Except to the extent permitted under Section X(3) of this EGTRRA Amendment
and section 414(v) of the Code, if applicable, the annual addition (as defined
in Section 1.1 of Appendix A to the Basic Plan Document) that may be contributed
or allocated to a Participant's Account under the Plan for any limitation year
shall not exceed the lesser of:

         (a) $40,000, as adjusted for increases in the cost-of-living under
         section 415(d) of the Code, or

         (b) 100 percent of the Participant's ss. 415 compensation (as defined
         in Section 1.12 of Appendix A to the Basic Plan Document) for the
         limitation year.

<PAGE>

3. Section 1.10 of Appendix A to the Basic Plan Document is hereby modified
accordingly.

                   SECTION III. INCREASE IN COMPENSATION LIMIT

1. A Participant's Recognized Compensation for any Plan Year beginning after
December 31, 2001, shall not exceed $200,000, as adjusted for cost-of-living
increases in accordance with section 401(a)(17)(B) of the Code. The
cost-of-living adjustment in effect for a calendar year applies to Recognized
Compensation for the Plan Year (and limitation year, if different) that begins
with or within such calendar year.

2. Section 1.1.32(h) of the Basic Plan Document is hereby modified according.

                   SECTION IV. MODIFICATION OF TOP-HEAVY RULES

1. This Section IV shall apply for purposes of determining whether the Plan is a
top-heavy Plan under section 416(g) of the Code for Plan Years beginning after
December 31, 2001, and whether the Plan satisfies the minimum benefits
requirements of section 416(c) of the Code for such years.

2. Key employee means any Participant or former Participant (including any
deceased Participant) who at any time during the Plan Year that includes the
Determination Date was an officer of any Aggregated Employer having annual
compensation greater than One Hundred Thirty Thousand Dollars ($130,000) (as
adjusted under section 416(i)(1) of the Code for Plan Years beginning after
December 31, 2002), a Five Percent Owner, or a One Percent Owner having annual
compensation from the Aggregated Employers of more than One Hundred Fifty
Thousand Dollars ($150,000). For this purpose, annual compensation means ss. 415
compensation as defined in Appendix A to the Basic Plan Document. The
determination of who is a key employee will be made in accordance with section
416(i)(1) of the Code and the applicable regulations and other guidance of
general applicability issued thereunder.

3. The following shall apply for purposes of determining the present values of
accrued benefits and the amounts of account balances of Participants as of the
Determination Date.

         3.1. The present values of accrued benefits and the amounts of account
         balances of a Participant as of the Determination Date shall be
         increased by the distributions made with respect to the Participant
         under the Plan and any plan aggregated with the Plan under section
         416(g)(2) of the Code during the 1-year period ending on the
         Determination Date. The preceding sentence shall also apply to
         distributions under a terminated plan which, had it not been
         terminated, would have been aggregated with the Plan under section
         416(g)(2)(A)(i) of the Code. In the case of a distribution made for a
         reason other than separation from service, death, or disability, this
         provision shall be applied by substituting "5-year period" for "1-year
         period."

         3.2. The accrued benefits and accounts of any Participant who has not
         performed services for the Employer during the 1-year period ending on
         the Determination Date shall not be taken into account.

                                      -2-
<PAGE>

4. Employer matching contributions shall be taken into account for purposes of
satisfying the minimum contribution requirements of section 416(c)(2) of the
Code and the Plan. The preceding sentence shall apply with respect to matching
contributions under the Plan or, if the Plan Statement provides that the minimum
contribution requirement shall be met in another plan, such other plan. Employer
matching contributions that are used to satisfy the minimum contribution
requirements shall be treated as matching contributions for purposes of the
401(m) test and other requirements of section 401(m) of the Code.

5. The Employer may provide in the EGTRRA Adoption Agreement that the minimum
benefit requirement shall be met in another plan (including another plan that
consists solely of a cash or deferred arrangement which meets the requirements
of section 401(k)(12) of the Code and matching contributions with respect to
which the requirements of section 401(m)(11) of the Code are met).

6. Appendix B to the Basic Plan Document is hereby modified accordingly.

              SECTION V. VESTING OF EMPLOYER MATCHING CONTRIBUTIONS

1. This section shall apply to Participants with account balances derived from
Employer matching contributions who complete an Hour of Service under the Plan
in a Plan Year beginning after December 31, 2001. If elected by the Employer in
the EGTRRA Adoption Agreement, this section shall also apply to all other
Participants with account balances derived from Employer matching contributions.

2. A Participant's Employer Matching Account shall vest as provided by the
Employer in the EGTRRA Adoption Agreement. If the vesting schedule for the
Employer Matching Account in Option 3 of Section A(2) of the EGTRRA Adoption
Agreement is elected, the election in Section 5.2 of the Basic Plan Document
shall apply.

               SECTION VI. DIRECT ROLLOVERS OF PLAN DISTRIBUTIONS

1. This section shall apply to distributions made after December 31, 2001.

2. For purposes of the direct rollover provisions in Section 7.5.2 of the Basic
Plan Document, an eligible retirement plan shall also mean an annuity contract
described in section 403(b) of the Code and an eligible plan under section
457(b) of the Code which is maintained by a state, political subdivision of a
state, or any agency or instrumentality of a state or political subdivision of a
state and which agrees to separately account for amounts transferred into such
plan from this Plan. The definition of eligible retirement plan shall also apply
in the case of a distribution to a surviving spouse, or to a spouse or former
spouse who is the alternate payee under a qualified domestic relation order, as
defined in section 414(p) of the Code.

3. Under Section 7.5.2(a) of the Basic Plan Document, any amount that is
distributed on account of hardship shall not be an eligible rollover
distribution and the distributee may not elect to have any portion of such a
distribution paid directly to an eligible retirement plan.

                                      -3-
<PAGE>

4. For purposes of the direct rollover provisions in Section 7.5.2 of the Basic
Plan Document, a portion of a distribution shall not fail to be an eligible
rollover distribution merely because the portion consists of after-tax employee
contributions which are not includible in gross income. However, such portion
may be transferred only to an individual retirement account or annuity described
in section 408(a) or (b) of the Code, or to a qualified defined contribution
plan described in section 401(a) or 403(a) of the Code that agrees to separately
account for amounts so transferred, including separately accounting for the
portion of such distribution which is includible in gross income and the portion
of such distribution which is not so includible.

                     SECTION VII. ROLLOVERS FROM OTHER PLANS

If provided by the Employer in the Adoption Agreement, the Plan will accept
rollover contributions and/or direct rollovers of distributions made after
December 31, 2001, from the types of plans specified in the EGTRRA Adoption
Agreement, beginning on the effective date specified in the EGTRRA Adoption
Agreement.

          SECTION VIII. ROLLOVERS DISREGARDED IN INVOLUNTARY CASH-OUTS

1. This section shall apply if elected by the Employer in the EGTRRA Adoption
Agreement and shall be effective as specified in the EGTRRA Adoption Agreement.

2. If elected by the Employer in the EGTRRA Adoption Agreement, for purposes of
Section 7.1.1(a) of the Basic Plan Document, the value of a Participant's Vested
Total Account shall be determined without regard to that portion of the Account
that is attributable to rollover contributions (and earnings allocable thereto)
within the meaning of sections 402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii),
and 457(e)(16) of the Code. If the value of the Participant's Vested Total
Account as so determined is $5,000 or less, the Plan shall distribute the
Participant's entire Vested Total Account in a single lump sum as soon as
administratively practicable on or after the Distribution Date following the
Participant's Event of Maturity, without an application for distribution.

         SECTION IX. REPEAL OF AGGREGATE LIMIT TEST (MULTIPLE USE TEST)

The multiple use test described in Treasury Regulation section 1.401(m)-2 and
Section 3.1.5 of Appendix D to the Basic Plan Document shall not apply for Plan
Years beginning after December 31, 2001.

          SECTION X. ELECTIVE CONTRIBUTIONS -- CONTRIBUTION LIMITATION

1. No Participant shall be permitted to have elective contributions made under
this Plan, or any other qualified plan maintained by the Employer during any
taxable year, in excess of the dollar limitation contained in section 402(g) of
the Code in effect for such taxable year, except to the extent permitted under
paragraph 3 of this Section X.

2. The top-heavy requirements of section 416 of the Code and Appendix B to the
Basic Plan Document, as modified by this EGTRRA Amendment, shall not apply in
any year beginning

                                      -4-
<PAGE>

after December 31, 2001, in which the Plan consists solely of a cash or deferred
arrangement which meets the requirements of section 401(k)(12) of the Code and
matching contributions with respect to which the requirements of section
401(m)(11) of the Code are met.

3. If elected by the Employer in the EGTRRA Adoption Agreement, all Participants
who are eligible to make elective contributions under this Plan and who have
attained age 50 before the close of the Plan Year shall be eligible to make
catch-up contributions in accordance with, and subject to the limitations of,
section 414(v) of the Code. Such catch-up contributions shall not be taken into
account for purposes of the provisions of the Plan Statement implementing the
required limitations of sections 402(g) and 415 of the Code. The Plan shall not
be treated as failing to satisfy the provisions of the Plan Statement
implementing the requirements of section 401(k)(3), 401(k)(11), 401(k)(12),
410(b), or 416 of the Code, as applicable, by reason of the making of such
catch-up contributions.

4. A Participant who receives a distribution of elective contributions after
December 31, 2001, on account of hardship shall be prohibited from making
elective contributions and employee contributions under this and all other Plans
of the Employer for 6 months after receipt of the distribution. A Participant
who receives a distribution of elective contributions in calendar year 2001 on
account of hardship shall be prohibited from making elective contributions and
employee contributions under this and all other Plans of the Employer for the
period specified by the Employer in the EGTRRA Adoption Agreement.

             SECTION XI. DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT

1. If elected by the Employer in the EGTRRA Adoption Agreement, this Section XI
shall apply for distributions and severances from employment occurring after the
dates specified in the EGTRRA Adoption Agreement.

2. A Participant's elective contributions, curative allocations and earnings
attributable to these contributions shall be distributable on account of the
Participant's severance from employment. However, such a distribution shall be
subject to the other provisions of the Plan Statement regarding distributions,
other than provisions that require a separation from service before such amounts
may be distributed.

3. Section 6.1 of the Basic Plan Document is hereby modified accordingly.

                                      -5-

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00041-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00041-of-00352.parquet"}]]