Document:

THIRD AMENDMENT dated as of October
                                    24, 2001 (this "Amendment"), among STILWELL
                                    FINANCIAL INC., a Delaware corporation
                                    ("Stilwell" or a "Borrower"), JANUS CAPITAL
                                    CORPORATION, a Colorado corporation ("Janus"
                                    and, together with Stilwell, the
                                    "Borrowers"), the lenders party hereto (the
                                    "Lenders") and CITIBANK, N.A., as
                                    administrative agent (in such capacity, the
                                    "Agent") and as swingline lender.

         Reference is made to (a) the 364-Day Credit Agreement dated as of
December 7, 2000 (as amended, supplemented or otherwise modified from time to
time, the "364-Day Agreement"), and (b) the Five-Year Credit Agreement dated
December 7, 2000 (as amended, supplemented or otherwise modified from time to
time, the "Five-Year Agreement", and together with the 364-Day Agreement, the
"Credit Agreements"), in each case among the Borrowers, the Lenders party
thereto, Wells Fargo Bank West, N.A., as documentation agent, The Chase
Manhattan Bank, as syndication agent and agent. Capitalized terms used but not
otherwise defined herein have the meanings assigned to them in the Credit
Agreements.

         The Borrowers have requested that the Lenders amend certain provisions
of the Credit Agreements. The Lenders are willing to agree to such amendments on
the terms and subject to the conditions of this Amendment. The 364-Day Agreement
shall be amended in the form of an Amended and Restated 364-Day Credit Agreement
dated as of October 24, 2001 (the "Amended and Restated 364-Day Agreement").
This Amendment amends the Five-Year Agreement.

         Accordingly, in consideration of the mutual agreements herein contained
and other good and valuable consideration, the sufficiency and receipt of which
are hereby acknowledged, the parties hereto hereby agree as follows:

         SECTION 1. Amendments to the Recitals. The Recitals are hereby amended
by deleting the references to "$200,000,000" and "$100,000,000" in the first
paragraph and replacing them with "two-thirds of the Available Borrowing Amount"
and "one-third of the Available Borrowing Amount", respectively.

         SECTION 2. Amendments to Article I.  Article I of the Five-Year
Agreement is hereby amended by:

          (a) adding in the appropriate alphabetical order therein the following
new definition of "Available Borrowing Amount":

                  "`Available Borrowing Amount' shall mean, on any date, the
                  aggregate amount of the Commitments minus the amount of any
                  reduction in the available amount of the Commitments that
                  shall be applicable under Section 2.24 on such date."

          (b) deleting  the  definition  of "Maturity  Date" in its entirety and
replacing it with the following new definition:

                  "`Maturity Date' shall mean October 23, 2005."

<PAGE>

          (c) deleting the  definition of 364-Day  Agreement in its entirety and
replacing it with the following new definition:

                  "`364-Day Agreement' shall mean the Amended and Restated
                  364-Day Competitive Advance and Revolving Credit Facility
                  Agreement dated as of October 24, 2001, as amended from time
                  to time, among the Borrowers, the lenders party thereto and
                  the Agent."

         SECTION 3. Amendments to Article II. Article II of the Five-Year Credit
Agreement is hereby amended by:

          (a) amending  Section  2.01 by deleting  clauses  (a), (b) and (c) in
their entirety and replacing them with the following:

                  "(a) the sum of (i) the total Revolving Credit Exposures plus,
                  (ii) the outstanding aggregate principal amount of all
                  Competitive Loans exceed the Available Borrowing Amount, (b)
                  the outstanding aggregate principal amount of all Loans made
                  by the Lenders to Stilwell exceed two-thirds of the Available
                  Borrowing Amount or (c) the outstanding principal amount of
                  all Loans made by the Lenders to Janus exceed one-third of the
                  Available Borrowing Amount."

          (b) amending  Section 2.03 by deleting  the  references  to the "Total
Commitment",  "$200,000,000" and "$100,000,000" in the last three sentences of
clause (a) and replacing  them with the  "Available  Borrowing  Amount",
"two-thirds  of the  Available  Borrowing  Amount"  and  "one-third  of the
Available Borrowing Amount", respectively.

          (c) amending  Section  2.06(b) by deleting the  reference to "50%" and
replacing it with "33-1/3%".

          (d) amending  Section  2.22(a) by deleting the reference to the "Total
Commitment"  in clause  (ii) and  replacing  it with  "Available  Borrowing
Amount" and by deleting the  reference to  "$100,000,000"  and replacing it
with "one-third of the Available Borrowing Amount".

          (e) adding a new Section 2.24:

                  "SECTION 2.24. Adjustments in Available Borrowing Amount for
                  Fluctuations in Average Assets Under Management; Prepayment.
                  (a) At any time when and so long as Average Assets Under
                  Management shall be less than $180,000,000,000 but greater
                  than or equal to $170,000,000,000, the available amount of the
                  Commitments shall be reduced by the product of (i)
                  $100,000,000 and (ii) one minus a fraction with the "Total
                  Commitment" under and as defined in the 364-Day Agreement at
                  such time as the numerator and the sum of the Total Commitment
                  under this Agreement and the "Total Commitment" under and as
                  defined in the 364-Day Agreement at such time as the
                  denominator (the "Available Borrowing Reduction Amount").

                  At any time when and so long as Average Assets Under
                  Management shall be less than $170,000,000,000 but greater
                  than or equal to $150,000,000, the available amount of the
                  Commitments shall be reduced by an amount equal to two times
                  the Available Borrowing Reduction Amount at such time.

                                       2
<PAGE>

                  At any time when and so long as Average Assets Under
                  Management shall be less than $150,000,000,000, the available
                  amount of the Commitments shall be reduced by an amount equal
                  to three times the Available Borrowing Reduction Amount at
                  such time.

                  In the event of any reduction or increase in the Total
                  Commitment under this Agreement or in the "Total Commitment"
                  under and as defined in the 364-Day Agreement, the Available
                  Borrowing Reduction Amount shall be recalculated, and
                  available amounts of the Commitments of the Lenders adjusted,
                  at such time, to give effect to any such reduction or
                  increase.

                  (b) In the event and on each occasion that the aggregate
                  amount of Loans outstanding to the Borrowers exceeds the then
                  Available Borrowing Amount, Stilwell shall promptly so notify
                  the Agent and each Borrower shall prepay its respective
                  Standby Borrowings in an aggregate amount at least equal to
                  its ratable portion of such excess.

                  (c) Each reduction in the Available Borrowing Amount or any
                  prepayment of Borrowings under this Section shall be made (i)
                  ratably among the Lenders in accordance with their respective
                  Commitments and (ii) ratably between the Borrowers in
                  accordance with the percentage of the Total Commitment
                  available to each Borrower, in each case under the terms of
                  this Agreement."

         SECTION 4. Amendments to Section 4.01.  Section 4.01 of the Five-Year
Agreement is hereby amended by:

          (a) deleting the references to  "$200,000,000"  and  "$100,000,000" in
clause (d) and replacing them with  "two-thirds of the Available  Borrowing
Amount" and "one-third of the Available Borrowing Amount", respectively.

          (b) adding the following new clause (e):

                  "(e) The Agent shall have received a compliance certificate
                  described in Section 5.04(j)."

         SECTION 5. Amendment to Section 5.04. Section 5.04 of the Five-Year
Agreement is hereby amended by deleting "and" at the end of clause (h), deleting
the period at the end of clause (i) and replacing it with "; and", and adding
the following new clause (j):

                  "(j) in the case of Stilwell, as soon as possible and in any
                  event within 10 days after the close of each calendar month, a
                  compliance certificate signed by its chief financial officer
                  showing the calculations necessary to determine Average Assets
                  Under Management and compliance with Section 2.24."

         SECTION 6. Amendment to Section 6.01.  Section 6.01(a)(xi) of the
Five-Year Agreement is hereby amended by deleting the reference to
"$800,000,000" and replacing it with "$1,200,000,000".

         SECTION 7. Amendment to Section 6.07.  Section 6.07 of the Five-Year
Agreement is hereby amended by deleting clause (e) in its entirety, deleting
"or" at the end of clause (d) and adding "and" at the end of clause (c).

                                       3
<PAGE>

         SECTION 8. Representations, Warranties and Agreements.  Each Borrower
hereby represents and warrants to and agrees with each Lender and the Agent
that:

          (a) The  representations  and warranties of each Borrower set forth in
Article III of the Five-Year Agreement are true and correct in all material
respects  with the same effect as if made on the Amendment  Effective  Date
(as  defined  below),   except  to  the  extent  such  representations  and
warranties expressly relate to an earlier date.

          (b) Such  Borrower has the  requisite  power and authority to execute,
deliver and perform its obligations under this Amendment and to perform its
obligations under the Five-Year Agreement, as amended by this Amendment.

          (c) The execution,  delivery and  performance by each Borrower of this
Amendment and the performance by each Borrower of the Five-Year  Agreement, as
amended  by this  Amendment,  (i)  have  been duly  authorized  by all requisite
action and (ii) will not (A) violate (x) any  provision  of law, statute,  rule
or  regulation,  or  of  the  certificate  or  articles  of incorporation  or
other  constitutive   documents  or  by-laws  of  either Borrower, (y) any order
of any Governmental Authority or (z) any provision of any indenture, agreement
or other instrument to which either Borrower is a party or by which  either of
them or any of their  property  is or may be bound, (B) be in conflict with,
result in a breach of or constitute (alone or with  notice  or  lapse  of  time
or  both) a  default  under  any  such indenture, agreement for borrowed money
or other agreement or instrument or (C) result in the creation or imposition of
any Lien upon or with respect to any  property or assets now owned or hereafter
acquired  by either Borrower.

          (d) This  Amendment  has been  duly  executed  and  delivered  by each
Borrower.  The  Five-Year Agreement, as amended by this Amendment, constitutes a
legal,  valid  and  binding  obligation  of each  Borrower, enforceable against
each Borrower in accordance with its terms,  except as enforceability may be
limited by (i) any applicable bankruptcy, insolvency, reorganization, moratorium
or similar laws affecting the enforcement of creditors' rights generally and
(ii) general principals of equity.

          (e) As of the Amendment Effective Date, no Event of Default or Default
has occurred and is continuing.

         SECTION 9. Conditions to Effectiveness. This Amendment shall become
effective on October 24, 2001, provided the following conditions precedent have
been satisfied (the "Amendment Effective Date"):

          (a) The Agent shall have received duly  executed  counterparts  hereof
which, when taken together, bear the authorized signatures of each Borrower, the
Agent and the Required Lenders under the Five-Year Agreement.

          (b) All legal matters incident to this Amendment shall be satisfactory
to the Required Lenders, the Agent and Cravath, Swaine & Moore, counsel for
the Agent.

          (c) The Agent shall have  received such other  documents,  instruments
and certificates as it or its counsel shall reasonably request.

         SECTION 10. Fees. In consideration of the consent provided by the
consenting Lenders, the Borrowers agree to pay, on the Amendment Effective Date,
to the Agent, for the account of each Lender that delivers on or prior to
5:00 p.m., New York City time, on October 26, 2001, an executed counterpart of
this Amendment, the fee listed under the table below based on the Commitment of
such consenting Lender outstanding under the Five-Year Agreement:

                                       4
<PAGE>

          -------------------------------------- -----------------------------
                    Outstanding Commitment              Upfront Fee
          -------------------------------------- -----------------------------
                    > $35,000,000                         0.150%
                    -
          -------------------------------------- -----------------------------
            > 20,000,000 and < $35,000,000                 0.125%
          -------------------------------------- -----------------------------
                    < $20,000,000                         0.100%
                    -
          -------------------------------------- -----------------------------

The fees payable under this Section will be in addition to the fees payable to
the Lenders in connection with the Amended and Restated 364-Day Agreement.

         SECTION 11. Five-Year Agreement. Except as specifically stated herein,
the Five-Year  Agreement  shall continue in full force and effect in accordance
with the  provisions  thereof.  As used  therein,  the terms  "Agreement,"
"herein," "hereunder,"  "hereto,"  "hereof" and words of similar import shall,
unless the context otherwise requires, refer to the Five-Year Agreement as
modified hereby.

         SECTION 12. Applicable Law.  THIS AMENDMENT SHALL BE GOVERNED BY AND
CONSTRUED IN ACCORDANCE WITH THE LAWS OF THE STATE OF NEW YORK.

         SECTION 13. Counterparts. This Amendment may be executed in any number
of counterparts, each of which shall be an original but all of which, when taken
together, shall constitute but one instrument. Delivery of an executed
counterpart of a signature page of this Amendment by facsimile shall be
effective as delivery of a manually executed counterpart of this Amendment.

         SECTION 14. Expenses.  Stilwell agrees to reimburse the Agent for its
out-of-pocket expenses in connection with the this Amendment, including the
reasonable fees, charges and disbursements of Cravath, Swaine & Moore, counsel
for the Agent.

                                       5
<PAGE>

         IN WITNESS WHEREOF, the parties hereto have caused this Amendment to be
duly executed by their respective authorized officers as of the date first above
written.

                    STILWELL FINANCIAL INC.,

                    by:             /s/ Stilwell Financial Inc.
                         -------------------------------------------------------
                          Name:
                          Title:

                    JANUS CAPITAL CORPORATION,

                    by:             /s/ Janus Capital Corporation
                         -------------------------------------------------------
                          Name:
                          Title:

                    CITIBANK, N.A., individually and as Administrative
                    Agent and as Swingline Lender,

                    by:             /s/ Citibank, N.A.
                         -------------------------------------------------------
                          Name:
                          Title:

                    WELLS FARGO BANK, N.A., as successor in interest to WELLS
                    FARGO BANK WEST, N.A.,

                    by:             /s/ Wells Fargo Bank, N.A.
                         -------------------------------------------------------
                          Name:
                          Title:

                                       6
<PAGE>

                    THE CHASE MANHATTAN BANK, individually
                    and as Syndication Agent,

                    by:             /s/ The Chase Manhattan Bank
                         -------------------------------------------------------
                          Name:
                          Title:

                    BANK OF AMERICA, N.A.,

                    by:             /s/ Bank of America
                         -------------------------------------------------------
                          Name:
                          Title:

                    THE GOVERNOR AND COMPANY OF THE
                    BANK OF IRELAND,

                    by:      /s/ The Governor and Company of the Bank of Ireland
                         -------------------------------------------------------
                          Name:
                          Title:

                    by:     /s/ The Governor and Company of the Bank of Ireland
                         -------------------------------------------------------
                          Name:
                          Title:

                    BANK OF NEW YORK,

                    by:             /s/ Bank of New York
                         -------------------------------------------------------
                          Name:
                          Title:

                                       7
<PAGE>

                    CREDIT SUISSE FIRST BOSTON,

                    by:             /s/ Credit Suisse First Boston
                         -------------------------------------------------------
                          Name:
                          Title:

                    by:             /s/ Credit Suisse First Boston
                         -------------------------------------------------------
                          Name:
                          Title:

                    U.S. BANK NATIONAL ASSOCIATION,

                    by:             /s/ U.S. Bank National Association
                         -------------------------------------------------------
                          Name:
                          Title:

                    FLEET NATIONAL BANK,

                    by:             /s/ Fleet National Bank
                         -------------------------------------------------------
                          Name:
                          Title:

                    HSBC,

                    by:             /s/ HSBC
                         -------------------------------------------------------
                          Name:
                          Title:

                    THE ROYAL BANK OF SCOTLAND plc,

                    by:             /s/ The Royal Bank of Scotland plc
                         -------------------------------------------------------
                          Name:
                          Title:

                    STATE STREET BANK AND TRUST COMPANY,

                    by:             /s/ State Street Bank and Trust Company
                         -------------------------------------------------------
                          Name:
                          Title:

                                       8
<PAGE>

                    UMB, N.A.,

                    by:             /s/ UMB, N.A.
                         -------------------------------------------------------
                          Name:
                          Title:

                                       9Stilwell Financial Inc.
                           401(k), Profit Sharing and
                          Employee Stock Ownership Plan

                             as amended and restated
                                    effective

                                November 1, 2001

<PAGE>

                                    PREAMBLE

         The purpose of this Plan and Trust is to provide, in accordance with
its provisions, a defined contribution plan providing retirement and other
related benefits for those Employees of the Employer who are eligible to
participate hereunder.

         It is intended that the Plan qualify for approval under Internal
Revenue Code Section 401(a). It is intended that the Trust be exempt from
taxation under Code Section 501(a). It is further intended that the Plan comply
with the provisions of the Employee Retirement Income Security Act of 1974
(ERISA).

         This Plan and Trust is exclusively for the benefit of the eligible
Employees and their Beneficiaries. The provisions of the Plan, as amended and
restated, will apply to all Plan Participants and Beneficiaries. However, if an
Employee is not credited with an Hour of Service on or after the restated
Effective Date, such Employee's Vested Accrued Benefit will be determined under
the terms of the Plan that were in effect as of the date the Employee was last
credited with an Hour of Service with the Employer.

         This document is a complete amendment and restatement of the Stilwell
Financial Inc. 401(k) and Profit Sharing Plan, which was originally effective
July 12, 2000, and the Stilwell Financial Inc. Employee Stock Ownership Plan
which was originally effective October 1, 1999. The undersigned Plan Sponsor
hereby adopts this amendment and restatement to be effective November 1, 2001,
except as otherwise specified.

         In addition, the Plan is amended to include certain good faith
provisions intended to be construed in accordance with the Economic Growth and
Tax Relief Reconciliation Act of 2001 ("EGTRRA") and guidance issued thereunder.
Except as otherwise provided, these good faith EGTRRA provisions shall be
effective as of the first day of the first Plan Year beginning after December
31, 2001. The good faith EGTRRA provisions shall supercede the provisions of the
Plan to the extent those provisions are inconsistent with the good faith EGTRRA
provisions.

                                       i
<PAGE>

                                   Background

         Stilwell  Financial  Inc.  established,  effective as of July 12, 2000,
the Stilwell Financial Inc. 401(k)and Profit Sharing Plan ("401(k) Plan") for
the administration and distribution of (i) amounts transferred to the 401(k)Plan
from the Kansas City Southern  Industries,  Inc. 401(k) Plan and the Kansas City
Southern  Industries,  Inc.  Profit Sharing Plan on behalf of current and former
employees of Stilwell Financial Inc. and its subsidiaries and (ii) contributions
to be made by the Employers for the purpose of providing  retirement benefits to
eligible employees of Stilwell Financial Inc. and its subsidiaries.

         Immediately prior to July 12, 2000, Stilwell Financial Inc. and its
subsidiaries were members of the controlled group of corporations (within the
meaning of Code ss. 414(b)) that included Kansas City Southern Industries, Inc.
As of July 12, 2000, all of the shares of Stilwell Financial Inc. held by Kansas
City Southern Industries, Inc. were distributed to the shareholders as a spin
off dividend and Stilwell Financial Inc. and its subsidiaries thereby ceased to
be members of the controlled group of corporations that included Kansas City
Southern Industries Inc.

         Prior to July 12, 2000, eligible employees of Stilwell Financial Inc.
participated in the Kansas City Southern Industries, Inc. 401(k) Plan and the
Kansas City Southern Industries, Inc. Profit Sharing Plan.  As of the July 12,
2000, the Kansas City Southern Industries, Inc. 401(k) Plan was split into two
separate plans: (1) a 401(k) plan, together with a profit sharing plan
component, providing benefits to eligible employees of Stilwell Financial Inc.
and its subsidiaries, to which were transferred the assets of the Kansas City
Southern Industries, Inc. 401(k) Plan and the Kansas City Southern Industries,
Inc. Profit Sharing Plan allocable to employees and former employees of Stilwell
Financial Inc. and its subsidiaries, and which is known as the Stilwell
Financial Inc. 401(k) and Profit Sharing Plan; and (2) a 401(k) plan providing
benefits to employees of Kansas City Southern Industries Inc. and certain of its
affiliates other than Stilwell Financial Inc. and its subsidiaries, and which
continued to be known as the Kansas City Southern Industries, Inc. 401(k).  As
of July 12, 2000, Kansas City Southern Industries, Inc. also continued to
maintain the Kansas City Southern Industries, Inc. Profit Sharing Plan, which
continued to hold assets allocable to employees and former employees of Kansas
City Southern Industries, Inc. and certain of its affiliates other than Stilwell
Financial Inc. and its subsidiaries.

         Effective as of July 12, 2000, employees of Stilwell Financial Inc. and
its subsidiaries ceased to be eligible to continue active participation in the
Kansas City Southern Industries, Inc. Plans.  Effective as of July 12, 2000, the
401(k) Plan was established by Stilwell Financial Inc. as a successor to the

                                       ii
<PAGE>

Kansas City Southern Industries, Inc. Plans to provide retirement benefits for
eligible employees who continue employment with or become employed by Stilwell
Financial Inc. and its subsidiaries following the July 12, 2000.

         Prior to January 1, 2001, Janus Capital Corporation sponsored the Janus
Capital Corporation Profit Sharing Plan in which eligible employees of Janus
Capital Corporation, Janus Service Corporation and Janus Capital International
Limited (collectively, "Janus") participated, and Berger LLC sponsored the
Berger 401(k) Profit Sharing Plan in which eligible employees participated.
Effective as of the January 1, 2001, the Janus Capital Corporation Profit
Sharing Plan and the Berger 401(k) Profit Sharing Plan were merged into the
401(k) Plan.

         The provisions of the 401(k) Plan, as previously amended and restated
effective as of January 1, 2001, apply to an Employee who is employed by an
Employer on or after January 1, 2001, and to any other Employee (i) who was
employed by an Employer before July 12, 2000, whose Account was transferred from
either of the Kansas City Southern Industries, Inc. Plans to this Plan and who
continues to have an Account in this Plan as of January 1, 2001 or (ii) who was
employed by an Employer before January 1, 2001 and whose Account was transferred
from the Janus Capital Corporation Profit Sharing Plan or the Berger 401(k)
Profit Sharing Plan to the 401(k) Plan. If a Participant whose Account was
transferred from either of the Kansas City Southern Industries, Inc. Plans to
the 401(k) Plan as of July 12, 2000 terminated employment from his last Employer
prior to such date, or if a Participant whose Account is transferred from the
Janus Capital Corporation Profit Sharing Plan or the Berger Plan to the 401(k)
Plan as of January 1, 2001 terminated employment from his last Employer prior to
January 1, 2001, the terms of this Plan, as amended and restated effective as of
January 1, 2001, shall govern the maintenance and distribution of such
Participant's Account on and after January 1, 2001, and the terms of this Plan
shall govern the maintenance and distribution of his Account on and after
November 1, 2001, but in all other respects the benefits to which such
Participant is entitled shall be determined under the terms of the Kansas City
Southern Industries, Inc. 401(k) Plan, Kansas City Southern Industries, Inc.
Profit Sharing Plan, Janus Capital Corporation Profit Sharing Plan or Berger
401(k) Profit Sharing Plan, as applicable, as in effect on the date of the
Employee's termination of employment.

         Stilwell Financial Inc. established, effective as of October 1, 1999,
the Stilwell Financial Inc. Employee Stock Ownership Plan for the administration
and distribution of (i) accounts transferred to the Plan from the Kansas City
Southern Industries, Inc. Employee Stock Ownership Plan on behalf of

                                      iii
<PAGE>

current and former employees of Stilwell Financial Inc. and its subsidiaries and
(ii) contributions to be made by the Employers that are members of the Stilwell
Financial Inc. for the purpose of providing retirement benefits to eligible
employees.

         As of October 1, 1999 and thereafter through the period ending
immediately prior to July 12, 2000, the members of the Stilwell Financial Inc.
were members of the controlled group of corporations (within the meaning of Code
ss. 414(b)) that includes Kansas City Southern Industries, Inc. As of July 12,
2000, all of the shares of Stilwell Financial Inc. held by Kansas City Southern
Industries, Inc. were distributed to the shareholders of Kansas City Southern
Industries, Inc. as a spin off dividend (such transaction being referred to
herein as the "Spinoff") and the members of the Stilwell Group thereby ceased to
be members of the controlled group of corporations that includes Kansas City
Southern Industries, Inc.

         Prior to October 1, 1999, eligible employees of the Stilwell Financial
Inc. participated in the Kansas City Southern Industries, Inc. Employee Stock
Ownership Plan. As of October 1, 1999, the Kansas City Southern Industries, Inc.
Employee Stock Ownership Plan was split into two separate plans: (1) an employee
stock ownership plan providing benefits to eligible employees of Stilwell
Financial Inc., to which were transferred the assets of the Kansas City Southern
Industries, Inc. Employee Stock Ownership Plan allocable to employees and former
employees of Stilwell Financial Inc., and which is known as the Stilwell
Financial Inc. Employee Stock Ownership Plan ("ESOP"); and (2) an employee stock
ownership plan providing benefits to employees of Kansas City Southern
Industries, Inc. and certain of its affiliates, which continued to hold the
assets of the Kansas City Southern Industries, Inc. Employee Stock Ownership
Plan allocable to eligible employees and former employees, and which continued
to be known as the Kansas City Southern Industries, Inc. Employee Stock
Ownership Plan.

         Effective as of October 1, 1999, employees of the Stilwell Financial
Inc. and its subsidiaries ceased to be eligible to continue active participation
in the Kansas City Southern Industries, Inc. Employee Stock Ownership Plan.
Effective as of October 1, 1999, the Stilwell Financial Inc. Employee Stock
Ownership Plan was established by Stilwell Financial Inc. as a successor to the
Kansas City Southern Industries, Inc. Employee Stock Ownership Plan to provide
retirement benefits for eligible employees who continue employment with or
become employed by Stilwell Financial Inc. following October 1, 1999.

                                       iv
<PAGE>

         As a result of the Spinoff, Participants' Accounts under the ESOP held
both Kansas City Southern Industries, Inc. shares and shares of common stock of
Stilwell Financial Inc. that were received as dividends with respect to such
Kansas City Southern Industries, Inc. shares, and are Employer Securities within
the meaning of Section 1.32. Following the Spinoff, all of the Kansas City
Southern Industries, Inc. shares allocated to Participants' Accounts were sold
and the sales proceeds reinvested in shares of common stock of Stilwell
Financial Inc.

         Prior to January 1, 2001, the Stilwell Financial Inc. Employee Stock
Ownership Plan was intended to be an employee stock ownership plan, and to
qualify as such under Section 4975(e)(7) of the Code and under Treasury
Regulation Section 54.4975-11. Effective as of January 1, 2001, the Stilwell
Financial Inc. Employee Stock Ownership Plan was amended and restated , and as
so amended and restated the Plan (i) was and is intended to be a stock bonus
plan, and to qualify as such under Section 401(a) of the Code (including Section
401(a)(23) of the Code) and applicable Treasury Regulations, (ii) was and is not
intended to be an employee stock ownership plan within the meaning of Section
4975(e)(7) of the Code, and (iii) was and is intended to satisfy the
requirements of Treasury Regulation Section 54.4975-11 (including the
requirement to provide participants with nonterminable protections and rights
set forth in Treasury Regulation Section 54.4975-11(a)(3)) necessary to maintain
the qualification of the Plan as an employee stock ownership plan under Section
4975(e)(7) of the Code and Treasury Regulation Section 54.4975-11 with respect
to all periods prior to January 1, 2001.

         Effective as of January 1, 2001, Berger LLC became a participating
Employer under the Stilwell Financial Inc. Employee Stock Ownership Plan.

         The provisions of the Stilwell Financial Inc. Employee Stock Ownership
Plan, as amended and restated effective as of January 1, 2001, apply to an
Employee who is employed by an Employer on or after January 1, 2001, and to any
other Employee who was employed by an Employer before the October 1, 1999, whose
Account was transferred from the Kansas City Southern Industries Inc. Employee
Stock Ownership Plan to the Stilwell Financial Inc. Employee Stock Ownership
Plan and who continued to have an Account in the Stilwell Financial Inc.
Employee Stock Ownership Plan as of January 1, 2001. If a Participant whose
Account was transferred from the Kansas City Southern Industries Inc. Employee
Stock Ownership Plan to the Stilwell Financial Inc. Employee Stock Ownership
Plan as of October 1, 1999 terminated employment from his last Employer prior to
such date, the terms of the Stilwell Financial Inc. Employee Stock Ownership
Plan, as amended and restated effective as of January 1, 2001, shall govern the
maintenance and distribution of his Account on and after January 1, 2001, and
the term

                                       v
<PAGE>

of the Plan shall govern the maintenance and distribution of his Account on and
after November 1, 2001, but in all other respects the benefits to which he is
entitled shall be determined under the terms of the Kansas City Southern
Industries Inc. Employee Stock Ownership Plan as in effect on the date of the
Employee's termination of employment.

                                       vi
<PAGE>

Contents

        Article 1    --    DEFINITIONS  ...............................    1-1

        Article 2    --    Eligibility to Participate  ................    2-1

        Article 3    --    Participant Accounts  ......................    3-1

        Article 4    --    Accounting and Valuation  ..................    4-1

        Article 5    --    In-service Withdrawals  ....................    5-1

        Article 6    --    RESERVED....................................    6-1

        Article 7    --    Payment of Benefits  .......................    7-1

        Article 8    --    MISCELLANEOUS  .............................    8-1

        Article 9    --    ADMINISTRATION  ............................    9-1

        Article 10   --    Limitation on Contributions  ...............   10-1

        Article 11   --    Nondiscrimination Provisions  ..............   11-1

        Article 12   --    Top-heavy Provisions  ......................   12-1

        Article 13   --    Trustee and Trust Fund  ....................   13-1

        Article 14         REPURCHASE OF EMPLOYER SECURITIES  .........   14-1

<PAGE>

                                    Article 1

                                   DEFINITIONS

As used in this document, unless otherwise defined or required by the context,
the following terms have the meanings set forth in this Article 1. Some of the
terms used in this document are not defined in Article 1, but for convenience
are defined as they are introduced in the text.

1.01     Account

         Account means a separate account maintained for each Participant
         reflecting applicable contributions, applicable forfeitures, investment
         income or loss allocated to the account, and distributions.

1.02     Accrued Benefit

         A Participant's Accrued Benefit means the total value of his
         Account(s).

1.03     Beneficiary

         Beneficiary means the person, persons, trust or other entity who is
         designated, in accordance with Section 7.05 below, to receive any
         amount payable upon the death of a Participant.

1.04     Code

         Code means the Internal Revenue Code of 1986, as it may be amended from
         time to time, and all regulations issued thereunder. Reference to a
         section of the Code includes that section and any comparable section or
         sections of any future legislation that amends, supplements or
         supersedes such section and any regulations issued thereunder.

1.05     Compensation

         Except where otherwise specifically provided in this Plan, Compensation
         means W-2 Wages. W-2 Wages means wages for federal income tax
         withholding purposes as defined in Code Section 3401(a), but determined
         without regard to any rules that limit the remuneration included in
         wages under this definition based on the nature or location of the
         employment or the services performed. The Plan Administrator may treat
         the amount reported as "wages, tips and other compensation" on Form W-2
         as satisfying this definition.

         Notwithstanding the foregoing, compensation includes any amounts
         contributed by the Employer on behalf of any Employee pursuant to a
         salary reduction agreement which are not includable in the gross income
         of the Employee due to Code Sections 125, 402(e)(3), 402(h), 402(k),
         403(b) or 457.

                                      1-1
<PAGE>

         For limitation years beginning on and after January 1, 2002, for
         purposes of applying the limitations described in Article 10 of the
         plan, compensation paid or made available during such limitation years
         shall include elective amounts that are not includible in the gross
         income of the employee by reason of section 132(f)(4).

         For purposes of calculating contributions to the Plan pursuant to
         Article 3, the period used to determine an Employee's Compensation for
         a Plan Year will be limited to that portion of the Plan Year in which
         the Employee was a Participant in the Plan.

         For purposes of testing for compliance with the nondiscrimination in
         contributions requirements of Code Section 401(a)(4) and the minimum
         coverage requirements of Code Section 410(b), the period used to
         determine an Employee's Compensation for a Plan Year may be limited to
         that portion of the Plan Year in which the Employee was a Participant
         in the Plan, provided that, for such purpose, this method is applied
         uniformly to all Eligible Employees under the Plan for the Plan Year.

         Notwithstanding the foregoing, the period used to determine an
         Employee's Compensation is defined in Section 10.03(c) for purposes of
         computing Annual Additions under Code Section 415; in Section
         11.02(b)(3) for purposes of nondiscrimination testing under Code
         Sections 401(k) and 401(m); in Section 11.01(a) for purposes of
         determining who is a Highly Compensated Employee; and in Section
         12.01(d) for purposes of determining who is a Key Employee.

         Notwithstanding the foregoing, for all purposes under this Plan,
         Compensation in excess of the Statutory Compensation Limit will be
         disregarded. Statutory Compensation Limit means $160,000 (for Plan
         Years beginning after December 31, 1996), as adjusted in subsequent
         years in accordance with Code Section 401(a)(17)(B).

         The annual compensation of each Participant taken into account in
         determining allocations 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. Annual
         compensation means compensation during the plan year or such other
         consecutive 12-month period over which compensation is otherwise
         determined under the plan (the determination period). The
         cost-of-living adjustment in effect for a calendar year applies to
         annual compensation for the determination period that begins with or
         within such calendar year.

1.06     Disqualified Person

         Disqualified Person has the meaning ascribed to that term under Code
         Section 4975(e)(2).

1.07     Effective Date

         The original Effective Date of the Stilwell Financial Inc. 401(k) and
         Profit Sharing Plan was July 12, 2000.  The Stilwell Financial Inc.
         Employee Stock Ownership Plan was established effective as of
         October 1, 1999.  The Effective Date of this Plan as amended and
         restated is November 1, 2001, except as specified elsewhere in this
         document.

                                      1-2
<PAGE>

1.08     Eligible Employee Classification

         An Eligible Employee Classification is a classification of Employees of
         a Participating Employer, the members of which are eligible to
         participate in the Plan.

         The Plan covers all employee classifications except:

                o  Leased Employees (see 1.09(b) below).
                o  Workers classified by the Employer as Independent
                     Contractors/Consultants.
                o  Employees whose terms of employment are governed by a
                     collective bargaining agreement (unless such agreement
                     provides for coverage under the Plan).
                o  Workers classified by the Employer as non-common law
                     employees.
                o  Nonresident aliens who receive no U.S. source earned income.
                o  Effective January 1, 2002, employees classified by the
                     Employer as interns.

         Leased Employees, individuals who are classified by the Employer as
         independent contractors and workers who are classified by the Employer
         as non-common law employees are not eligible to participate in the Plan
         whether or not such individuals are subsequently determined by a court
         or administrative agency to be Employees for purposes of the Internal
         Revenue Code or Title I of ERISA.

1.09     Employee

         (a)  In General

              Unless otherwise specified, an Employee is any person who is
              employed by the Employer, a Related Employer or a Participating
              Employer.

         (b)  Leased Employee

              The Plan does not treat a Leased Employee as an Employee of the
              Employer. A Leased Employee is an individual (who otherwise is not
              an Employee of the Employer) who, pursuant to a leasing agreement
              between the Employer and any other person, has performed services
              for the Employer (or for the Employer and any persons related to
              the Employer within the meaning of Code ss.144(a)(3)) on a
              substantially full time basis for at least one year and who
              performs services under the primary direction or control of the
              Employer. A Leased Employee who performs services for the Employer
              pursuant to a contract or agreement which provides that the person
              is a Leased Employee will not become eligible to participate in
              this Plan merely by reason of a determination that the person is a
              common-law employee of the Employer, unless and until the Employer
              changes the employment classification of such person.

                                      1-3
<PAGE>

1.10     Employer

         (a)  Employer

              Unless otherwise specified, the term Employer includes the Plan
              Sponsor, any Related Employer and any Participating Employer who
              with the written consent of the Plan Sponsor adopts this Plan.

         (b)  Participating Employer

              A Participating Employer is any organization which has adopted
              this Plan and Trust, pursuant to the written consent of the Plan
              Sponsor, and in accordance with the provisions of Section 8.10.

         (c)  Predecessor Employer

              Predecessor Employer means any prior employer to which an Employer
              is the successor, including any Predecessor Employer for which the
              Employer maintains the obligations of a Predecessor Plan
              established by the Predecessor Employer. Service with a
              Predecessor Employer will be included as Service with the Employer
              for all purposes under this Plan.

              In addition, any prior employer listed as a Predecessor Employer
              in an Appendix to this Plan will be regarded as a Predecessor
              Employer for purposes of this Plan.

         (d)  Related Employer

              The term Related Employer means any other corporation,
              association, company or entity on or after the Effective Date
              which is, along with the Plan Sponsor, a member of a controlled
              group of corporations (as defined in Code Section 414(b)), a group
              of trades or businesses which are under common control (as defined
              in Code Section 414(c)), an affiliated service group (as defined
              in Code Section 414(m)), or any organization or arrangement
              required to be aggregated with the Plan Sponsor by Treasury
              Regulations issued under Code Section 414(o).

              A Related Employer shall not be a Participating Employer unless it
              adopts the Plan in accordance with Section 8.10.

1.11     Employer Securities

         Employer Securities means (i) prior to July 12, 2000, voting common
         stock issued by Kansas City Southern Industries, Inc., or by a
         corporation which is a member of the same controlled group of
         corporations (within the meaning of Code Section 409(l)(4)), which is
         readily tradable on an established securities market and constitutes
         "qualifying employer securities" within the meaning of Code Section
         4975(e)(8), (ii) on or after July 12, 2000, and prior to January 1,
         2001, voting common stock issued by the Plan Sponsor, or by a
         corporation which is a member of the same controlled group of
         corporations (within the meaning of Code Section 409(l)(4)), which is
         readily tradable on a established securities market and constitutes
         qualifying employer securities within the meaning of Code Section
         4975(e)(8), and (iii) on or after January 1, 2001, voting

                                      1-4
<PAGE>

         common stock issued by the Plan Sponsor, or by a member of the related
         group that includes the Plan Sponsor (as defined in Section 1.10) which
         is readily tradable on a established securities market and constitutes
         employer securities within the meaning of Code Section 401(a)(23) and
         qualifying employer securities within the meaning of ERISA Section
         407(d)(5).

1.12     Employment Commencement Date

         The date an Employee first is credited with an Hour of Service for the
         Employer is his Employment Commencement Date.

1.13     Entry Date

         Effective January 1, 2002, Entry Date means an Employee's Employment
         Commencement Date.

         Prior to January 1, 2002, Entry Date means the first day of the Plan
         Year and the first day of the seventh (7th) month thereafter.

1.14     ERISA

         ERISA means Public Law No. 93-406, the Employee Retirement Income
         Security Act of 1974, as it may be amended from time to time, and all
         regulations issued thereunder. Reference to a section of ERISA includes
         that section and any comparable section or sections of any future
         legislation that amends, supplements or supersedes such section and any
         regulations issued thereunder.

1.15     Exempt Loan

         Exempt Loan means a loan made prior to  January 1, 2001,  to the
         Stilwell  Financial Inc.  Employee Stock Ownership Plan or to the
         Kansas City Southern Industries, Inc. Employee Stock Ownership Plan by
         a Disqualified Person, or which a Disqualified Person guaranteed,
         provided the loan satisfied the requirements of Treas. Reg.
         Section 54.4975-7(b).

1.16     Fiscal Year

         Fiscal Year means the taxable year of the Plan Sponsor. The Fiscal Year
         of the Plan Sponsor is the 12 month period beginning January 1 and
         ending December 31.

1.17     Forfeiture

         Forfeiture refers to that portion, if any, of a Participant's Accrued
         Benefit which is in excess of his Vested Accrued Benefit following the
         termination of the Participant's employment. Forfeiture also refers to
         Employer Matching Contributions that are forfeited because of Excess
         Aggregate Contributions.

         A Forfeiture is considered to occur as of the earlier of (a) the date
         of the occurrence of the fifth of 5 consecutive One Year
         Breaks-in-Service or (b) the date a Cash-Out Distribution occurs in
         accordance with the provisions of Section 7.06(b).

                                      1-5
<PAGE>

1.18     Hour of Service

         An Hour of Service means:

         (a)  Each hour for which an Employee is paid, or entitled to payment,
              for the performance of duties for the Employer.  These hours will
              be credited to the Employee for the computation period in which
              the duties are performed;

         (b)  Each hour for which an Employee is paid, or entitled to payment,
              by the Employer on account of a period of time during which no
              duties are performed (irrespective of whether the employment
              relationship has terminated) due to vacation, holiday, illness,
              incapacity (including Disability as defined in Section 7.03),
              layoff, jury duty, qualified military service or leave of absence.
              No more than 501 Hours of Service will be credited under this
              paragraph for any 12-month period. Hours under this paragraph will
              be calculated and credited pursuant to Section 2530.200b-2 of the
              Department of Labor Regulations which are incorporated herein by
              this reference; and

         (c)  Each hour for which back pay, irrespective of mitigation of
              damages, is either awarded or agreed to by the Employer. The same
              Hours of Service will not be credited both under paragraphs (a) or
              (b), as the case may be, and under this paragraph (c). These hours
              will be credited to the Employee for the computation period or
              periods to which the award or agreement pertains rather than the
              computation period in which the award, agreement or payment is
              made.

         The Plan Administrator will not credit an Hour of Service under more
         than one of the above paragraphs. A computation period for purposes of
         this Section is the Plan Year, Year of Service period, Break in Service
         period or other period, as determined under the Plan provision for
         which the Plan Administrator is measuring an Employee's Hours of
         Service.

         The Employer will credit every Employee with Hours of Service on the
         basis of the "actual" method. For purposes of the Plan, "actual" method
         means the determination of Hours of Service from records of hours
         worked and hours for which the Employer makes payment or for which
         payment is due from the Employer. However, for an Employee who is paid
         on other than an hourly basis, Hours of Service shall be credited
         according to the following schedule, based on the payroll period of the
         Employee, for each payroll period with respect to which he or she is
         paid or is entitled to payment of compensation:

                           Payroll Period                  Hours of Service
                           --------------                 ------------------
                           Daily                                 10
                           Weekly                                45
                           Bi-Monthly                            95
                           Monthly                              190

         Solely for purposes of determining whether a One Year Break-in-Service
         has occurred, a Participant who is absent from work on an authorized
         Leave of Absence or by reason of the Participant's pregnancy, birth of
         the Participant's child, placement of a child with the Participant in
         connection with the adoption of such child, or for the purpose of
         caring for such child for a period immediately following such birth or
         placement, will receive credit for the Hours of

                                      1-6
<PAGE>

         Service which otherwise would have been credited to the Participant but
         for such absence. The Hours of Service credited under this paragraph
         will be credited in the Plan Year in which the absence begins if such
         crediting is necessary to prevent a One Year Break-in-Service in such
         Plan Year; otherwise, such Hours of Service will be credited in the
         following Plan Year. The Hours of Service credited under this paragraph
         are those which would normally have been credited but for such absence.
         In any case in which the Plan Administrator is unable to determine such
         hours normally credited, 10 Hours of Service per day will be credited.
         No more than 501 Hours of Service will be credited under this paragraph
         for any 12-month period.

         The Date of Severance is the second anniversary of the date on which
         the absence begins. The period between the initial date of absence and
         the first anniversary of the initial date of absence is deemed to be a
         period of Service. The period between the first and second
         anniversaries of the initial date of absence is neither a period of
         service nor a period of severance.

1.19     Issuer

         Issuer means the corporation that issued the Employer Securities.

1.20     Leave of Absence

         An authorized Leave of Absence means a period of time of one year or
         less granted to an Employee by the Employer due to illness, injury,
         temporary reduction in work force, or other appropriate cause or due to
         military service during which the Employee's reemployment rights are
         protected by law, provided the Employee returns to the service of the
         Employer on or before the expiration of such leave, or in the case of
         military service, within the time his reemployment rights are so
         protected or within 60 days of his discharge from military service if
         no federal law is applicable. All authorized Leaves of Absence are
         granted or denied by the Employer in a uniform and nondiscriminatory
         manner, treating Employees in similar circumstances in a like manner.

         If the Participant does not return to active service with the Employer
         on or prior to the expiration of his authorized Leave of Absence he
         will be considered to have had a Date of Severance as of the earlier of
         the date on which his authorized Leave of Absence expired, the first
         anniversary of the last date he worked at least one hour as an Active
         Participant, or the date on which he resigned or was discharged.

1.21     Leveraged Employer Securities

         Leveraged Employer Securities means Employer Securities acquired by the
         Trust with the proceeds of an Exempt Loan (including Employer
         Securities acquired by the Trust as a dividend with respect to, in
         exchange for, or with proceeds from the sale of Employer Securities
         acquired by the Stilwell Financial Inc. Employee Stock Ownership Plan
         or the Kansas City Southern Industries, Inc. Employee Stock Ownership
         Plan with the proceeds of an Exempt Loan) and which satisfied the
         definition of qualifying employer securities in Code Section 4975(e)(8)
         with respect to the plan to which the Exempt Loan was made during the
         period the Exempt Loan was outstanding.

                                      1-7
<PAGE>

1.22     Normal Retirement Age and Normal Retirement Date

         A Participant's Normal Retirement Age is age sixty-five (65).

         A Participant's Normal Retirement Date is the date on which the
         Participant attains Normal Retirement Age.

1.23     One Year Break-in-Service

         One Year Break-in-Service is defined in Section 1.35.

1.24     Participant

         Participant means an Employee or former Employee who is eligible to
         participate in this Plan and who is or who may become eligible to
         receive a benefit of any type from this Plan or whose Beneficiary may
         be eligible to receive any such benefit.

         (a)  Active Participant

              Active Participant means a Participant who is currently an
              Employee in an Eligible Employee Classification.

         (b)  Disabled Participant

              Disabled Participant means a Participant who has terminated his
              employment with the Employer due to his Disability, as defined in
              Section 7.03, and who is receiving or is entitled to receive
              benefits from the Plan.

         (c)  Retired Participant

              Retired Participant means a Participant who has terminated his
              employment with the Employer after meeting the requirements for
              his Normal Retirement Date and who is receiving or is entitled to
              receive benefits from the Plan.

         (d)  Vested Terminated Participant

              Vested Terminated Participant means a Participant who has
              terminated his employment with the Employer and all Related
              Employers, who has a non-forfeitable right to all or a portion of
              his or her Accrued Benefit and who has not received a distribution
              of the value of his or her Vested Accrued Benefit.

         (e)  Inactive Participant

              Inactive Participant means a Participant who has (i) interrupted
              his status as an Active Participant without becoming a Disabled,
              Retired or Vested Terminated Participant and (ii) has a
              non-forfeitable right to all or a portion of his Accrued Benefit
              and has not received a complete distribution of his benefit.

                                      1-8
<PAGE>

         (f)  Former Participant

              Former Participant means a Participant who has terminated his
              employment with the Employer and who currently has no
              non-forfeitable right to any portion of his or her Accrued
              Benefit.

1.25     Payroll Withholding Agreement

         Payroll Withholding Agreement means an affirmative election by a
         Participant directing the Employer to withhold, each payroll period, a
         whole percentage of his Compensation or a whole dollar amount and to
         contribute such withheld amount to the Plan pursuant to the provisions
         of Article 3.

         If a Payroll Withholding Agreement is required pursuant to the
         provisions of Article 3, then each Participant who elects to
         participate in the Plan will enter into such agreement on or before the
         first day of the payroll period for which the agreement is applicable
         (or at some other time as specified by the Plan Administrator). Such
         agreement will be effective for each payroll period thereafter until
         modified or amended.

         Payroll Withholding Agreements will be governed by the following
         general guidelines:

         (a)  The Plan Administrator will establish and apply guidelines
              concerning the frequency and timing of amendments or changes to
              Payroll Withholding Agreements. Notwithstanding the foregoing, a
              Participant may revoke his Payroll Withholding Agreement at any
              time and discontinue all future withholding.

         (b)  The Plan Administrator may amend or revoke its Payroll Withholding
              Agreement with any Participant at any time if the Plan
              Administrator determines that such revocation or amendment is
              necessary to insure that a Participant's Annual Additions for any
              Plan Year will not exceed the limitations of Article 10, or to
              insure that the requirements of Code Sections 401(k) and 401(m) of
              the Code have been satisfied with respect to the amount which may
              be withheld and contributed on behalf of the Highly Compensated
              Group.

1.26     Plan, Plan and Trust, Trust

         The terms Plan, Plan and Trust and Trust mean Stilwell Financial Inc
         401(k), Profit Sharing and Employee Stock Ownership Plan. The Plan
         Identification Number is 001. Pursuant to Code Section 401(a)(27), the
         Plan is designated a profit sharing plan and, pursuant to Code Section
         401(a)(23), a stock bonus plan. Furthermore, the Plan includes
         provisions within the meaning of Code Sections 401(k) and 401(m).

         The term Predecessor Plan means any qualified plan previously
         established and maintained by an Employer and to which this Plan is the
         successor.

1.27     Plan Administrator

         The Plan Administrator is the Plan Sponsor or the person or persons
         appointed to serve as Plan Administrator pursuant to Section 9.01.

                                      1-9
<PAGE>

1.28     Plan Sponsor

         Stilwell Financial Inc. is the Plan Sponsor.

1.29     Plan Year

         The Plan Year is the 12 month period beginning January 1 and ending
         December 31.

1.30     Trust Fund, Trust

         These terms mean the total cash, securities, real property, insurance
         contracts and any other property held by the Trustee.

1.31     Trustee

         The Trustee is The Charles Schwab Trust Company or any successor
         Trustee.

1.32     Valuation Date

         Valuation Date, unless otherwise specified, means any business day on
         which the New York Stock Exchange is open.

1.33     Vested Percentage and Vesting Schedule

         A Participant's Vested Percentage as of a given date will be that
         percentage determined in accordance with the following Vesting
         Schedule.

               -------------------------------- ---------------------------
                      Years of Service              Vested Percentage
               -------------------------------- ---------------------------
                      Less than 2 Years                     0%
                           2 Years                         25%
                           3 Years                         50%
                           4 Years                         75%
                       5 Years or More                     100%
               -------------------------------- ---------------------------

         Notwithstanding the preceding, an Active Participant will be 100%
         vested upon reaching his Normal Retirement Age.

         Notwithstanding the preceding, an Active Participant will be 100%
         vested in the event of his death, or upon his becoming eligible for
         Disability Retirement as defined in Section 7.03.

         Notwithstanding the above, the Vested Percentage of a Participant whose
         accounts from a prior plan have been transferred to this Plan pursuant
         to Section 8.06 will not be less than his vested percentage determined
         under the provisions of the prior plan.

                                      1-10
<PAGE>

         Notwithstanding the foregoing provisions of this Section 1.33, the
         Accrued Benefit of each Participant affected by the partial termination
         of the 401(k) Plan or ESOP that occurred due to (i) any of the
         reductions in force announced by an Employer on February 2, 2001, March
         30, 2001, April 6, 2001 or April 20, 2001 or (ii) any other involuntary
         termination of employment initiated by an Employer between April 20,
         2001 and September 30, 2001 as part of its 2001 strategic restructuring
         initiative (collectively the "2001 Reductions in Force") shall be fully
         vested and 100% Nonforfeitable. For purposes of this Section 1.33, a
         Participant shall be considered affected by the 2001 Reductions in
         Force if such Participant's employment with an Employer was terminated
         by an Employer as a result of the 2001 Reductions in Force. A
         Participant shall not be considered affected by the 2001 Reductions in
         Force if the Participant's employment with the Employer is terminated
         due to death, disability, voluntary termination of employment, or any
         involuntary termination of employment initiated by an Employer for
         cause, inadequate job performance or any other reason that is unrelated
         to the 2001 Reductions in Force.

1.34     Written Resolution

         The terms Written Resolution and Written Consent are used
         interchangeably and reflect decisions, authorizations, etc. by the Plan
         Sponsor. A Written Resolution or Written Consent will be evidenced by a
         resolution or a unanimous written consent of the Board of Directors of
         the Plan Sponsor, by the written consent of an officer of the Plan
         Sponsor who has been authorized to provide such consent by the Board of
         Directors, or by the written consent of a committee of the Employer
         which has been authorized to provide such consent by the Board of
         Directors.

1.35     Year of Service

         (a)  Year of Vesting Service

              Years of Service for purposes of computing a Participant's Vested
              Percentage are referred to as Years of Vesting Service and are
              based upon an Employee's Hours of Service. A Year of Vesting
              Service is credited for each Plan Year during which an Employee is
              credited with at least 1,000 Hours of Service.

              A One Year Break-in-Service means any Plan Year during which an
              Employee completes 500 or fewer Hours of Service.

              Years of Vesting Service for purposes of determining a
              Participant's Vested Percentage include service with any
              organization which is a Related Employer with respect to the
              Employer, and service with any other organization that may be
              designated in an Appendix to this Plan as an employer for which
              prior service credit has been granted by the Plan Sponsor for
              purposes of determining a Participant's Vested Percentage.

              Years of Vesting Service for purposes of determining the Vested
              Percentage of a Participant who is reemployed after a period of
              Qualified Military Service as defined in Chapter 43 of Title 38,
              United States Code, will include the period of Qualified Military
              Service.

                                      1-11
<PAGE>

         (b)  Crediting Prior Service

              In computing an Employee's Years of Vesting Service, the
              following rules shall apply:

              (i)   For  an   Employee   who   terminates   employment   and  is
                    subsequently  re-employed,  Service  prior  to the  Break in
                    Service  shall  be taken  into  account  upon  re-employment
                    whether or not such  Employee  has incurred a One Year Break
                    in  Service  or five  (5)  consecutive  One Year  Breaks  in
                    Service.

              (ii)  For a  Participant  who  terminates  employment  without any
                    vested right to the Employer Contribution Account and who is
                    re-employed  after a One  Year  Break  in  Service,  Service
                    before the Break in Service shall be taken into account upon
                    reemployment.

              (iii) Years of Service,  for  purposes of vesting,  shall  include
                    all Years of Service of the  Employee  with any  Predecessor
                    Employer.

              (iv)  Years of  Service  with the  Employer  before a  Participant
                    enters the Plan shall be considered for purposes of vesting.

              (v)   If the Employer is a member of a group of Related Employers,
                    then Year of Service for purposes of eligibility and vesting
                    shall include Service with any Related Employer.

              In addition, (i) the Plan shall treat all service prior to July
              12, 2000, that is credited with respect to an Employee under the
              terms of the Kansas City Southern Industries, Inc. Employee
              Stock Ownership Plan in effect prior to October 1, 1999, as
              service with the Employer, and (ii) the Plan shall treat service
              of an Employee on or after July 12, 2000, with an "affiliate" of
              Stilwell Financial Inc. during the time it is an "affiliate" as
              service with the Employer. For purposes of this Section, the
              term "affiliate" means any corporation, partnership, joint
              venture or other business entity with respect to which
              twenty-five percent (25%) or more of the equity interests
              therein are owned, directly or indirectly, by Stilwell Financial
              Inc. or by any entity at least 80% of the equity interests of
              which are owned by Stilwell Financial Inc.

                                      1-12
<PAGE>

                                    Article 2

                           ELIGIBILITY TO PARTICIPATE

2.01     Participation

         Effective January 1, 2002, An Employee who is a member of an Eligible
         Employee Classification will become eligible to participate in the Plan
         on his or her Employment Commencement Date.

         Prior to January 1, 2002, an Employee who is a member of an Eligible
         Employee Classification will become eligible to participate in this
         Plan on the Entry Date coinciding with or next following his or her
         Employment Commencement Date.

         An Employee who is eligible to participate as of the Effective Date or
         as of a given Entry Date will automatically become a Participant as of
         such date.

2.02     Participation After Reemployment

         An Employee who has satisfied all of the eligibility requirements but
         terminates employment prior to his Entry Date will participate in the
         Plan immediately upon returning to the employ of the Employer in an
         Eligible Employee Classification (but not prior to original Entry
         Date).

         A Participant or Former Participant who has terminated employment will
         participate as an Active Participant in the Plan immediately upon
         returning to the employ of the Employer in an Eligible Employee
         Classification.

2.03     Change in Employment Classification

         In the event a Participant becomes ineligible to participate because he
         is no longer a member of an Eligible Employee Classification, the
         Participant will participate immediately upon his return to an Eligible
         Employee Classification.

         In the event an Employee who is not a member of an Eligible Employee
         Classification becomes a member of such a classification, such Employee
         will begin to participate on the Entry Date coinciding with or next
         following the later of the date he becomes a member of an Eligible
         Employee Classification or the date he satisfies the eligibility
         requirements which are specified in Section 2.01.

                                      2-1
<PAGE>

                                    Article 3

                              PARTICIPANT ACCOUNTS

3.01     Employee Pre-tax Contributions Account

         (a)  General

              Employee Pre-tax Contributions Account means the Account of a
              Participant reflecting Employee Pre-tax contributions, investment
              income or loss allocated thereto and distributions. A
              Participant's Employee Pre-tax Contributions Account is 100%
              vested at all times.

         (b)  Employee Pre-tax Contributions

              (1) Amount of Contribution

                  Each Participant may elect, pursuant to a Payroll Withholding
                  Agreement, to make an Employee Pre-tax Contribution not to
                  exceed ten (10) percent of the Participant's Compensation.
                  Effective January 1, 2002, Employee Pre-tax Contributions may
                  not exceed seventy-five (75) percent of the Participant's
                  Compensation. Such contribution will be designated as a whole
                  percentage of Compensation or a whole dollar amount.

              (2) Nondiscrimination Requirements

                  All Employee Pre-tax Contributions are Elective Contributions
                  within the meaning of Section 11.02(b)(8) and must satisfy the
                  Nondiscrimination Requirements of Section 11.02.

              (3) Excess Deferrals

                  The maximum amount of Employee Pre-tax Contributions which can
                  be made under the Plan on behalf of any Participant during any
                  calendar year will be limited to that amount which would not
                  constitute an Excess Deferral as defined in Section
                  11.02(b)(14).

                  The Plan Administrator will distribute any Excess Deferral,
                  together with the income allocable to it, to the Participant
                  no later than April 15 of the calendar year immediately
                  following the year of the Excess Deferral. If a Participant
                  notifies the Plan Administrator within the time prescribed by
                  the Code and regulations promulgated thereunder of any
                  calendar year that Excess Deferrals have been made on his
                  account for the previous calendar year by reason of
                  participation in a Cash or Deferred Arrangement maintained by
                  another employer or employers, and if the Participant requests
                  that the Plan Administrator distribute a specific amount to
                  him on account of Excess Deferrals and certifies that the
                  requested amount is an Excess Deferral, the Plan Administrator
                  will designate the amount requested together with the income
                  allocable to it as a distribution of Excess deferrals and
                  distribute such amount no later than April 15 of the calendar
                  year immediately following the year of such Excess Deferral.

                                      3-1
<PAGE>

              (4) Timing of Deposits

                  Contributions contributed to the Plan through payroll
                  deduction shall be segregated from the Employer's general
                  assets and contributed to the trust fund as soon as
                  administratively feasible following the payroll period for
                  which the contribution was made but in no event later than the
                  fifteenth (15th) business day of the month following the month
                  the deferrals were excluded from Compensation (or such other
                  date specified under regulations issued by the Secretary of
                  Labor).

                  The Contribution Period for Employee Pre-tax Contributions is
                  at least monthly.

         (c)  Catch-Up Contributions

              Effective January 1, 2002, all employees who are eligible to make
              Employee Pre-tax 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 Code Section 414(v). Such Catch-Up
              Contributions shall not be taken into account for purposes of Code
              Sections 402(g) and 415. The Plan shall not be treated as failing
              to satisfy the provisions of the Plan implementing the
              requirements of Code Sections 401(k)(3), 401(k)(11), 401(k)(12),
              410(b), or 416, as applicable, by reason of making of such
              Catch-Up Contributions.

3.02     Reserved

3.03     Employer Matching Contributions Account

         (a)  General

              Employer Matching Contributions Account means the Account of a
              Participant reflecting Employer Matching contributions,
              forfeitures, investment income or loss allocated thereto and
              distributions. A Participant's Employer Matching Contributions
              Account is subject to the Vesting Schedule.

              Qualified Matching Contributions Account means the Account of a
              Participant reflecting Qualified Matching Contributions
              contributions, investment income or loss allocated thereto and
              distributions. A Participant's Qualified Matching Contributions
              Account is 100% vested at all times.

         (b)  Employer Matching Contributions

              Each Contribution Period, the Employer will make an Employer
              Matching Contribution to each eligible Participant's Employer
              Matching Contributions Account in an amount determined in
              accordance with this Section subject to the limitations of Article
              10.

              For a given Contribution Period, the amount of Employer Matching
              Contribution to be made to an eligible Participant's Employer
              Matching Contributions Account is equal to 100% of that portion of
              the Employee Pre-tax Contributions that is not in excess of three
              (3) percent of the Participant's Compensation.

                                      3-2
<PAGE>

              The Contribution Period for Matching Contributions is the last day
              of the Plan Year; provided however, the Employer may make interim
              allocations of Matching Contributions as of each date the
              Participant is paid. The Employer may then contribute a true-up
              Matching Contribution so that the Participant receives the total
              Matching Contribution to which he or she is entitled under the
              Plan as previously described.

              Catch-up Contributions are not eligible for Employee Matching
              Contributions.

         (c)  Application of Forfeitures

              Forfeitures from a Participant's Employer Matching Contributions
              Account will be added and allocated along with Discretionary
              Profit Sharing Contributions in the Plan Year in which the
              Forfeitures are determined to occur.

3.04     Discretionary Profit Sharing Contributions Account

         (a)  General

              Discretionary Profit Sharing Contributions Account means the
              Account of a Participant reflecting Discretionary Profit Sharing
              contributions, forfeitures, investment income or loss allocated
              thereto and distributions. A Participant's Discretionary Profit
              Sharing Contributions Account is subject to the Vesting Schedule.

         (b)  Discretionary Profit Sharing Contributions

              Each Plan Year, the Employer may, within the time prescribed by
              law for making a deductible contribution, make a Discretionary
              Profit Sharing Contribution to the Trust.

              For a given Plan Year, the total Discretionary Profit Sharing
              Contribution, if any, made by the Employer will be an amount
              determined and authorized by the Employer for such Plan Year.

              Such Discretionary Profit Sharing Contribution will be allocated
              to the Discretionary Profit Sharing Contributions Accounts of all
              eligible Participants by the ratio which each eligible
              Participant's Compensation bears to the total Compensation of all
              eligible Participants.

              For a given Plan Year, a Participant is eligible to receive an
              allocation of Discretionary Profit Sharing Contributions if he is
              credited with at least 1,000 Hours of Service for such Plan Year
              or terminates employment during the Plan Year due to retirement,
              after attaining Normal Retirement Age, Disability or death.

         (c)  Application of Forfeitures

              Forfeitures from a Participant's Discretionary Profit Sharing
              Contributions Account will be added to and allocated along with
              Discretionary Profit Sharing Contributions in the Plan Year in
              which the Forfeitures are determined to occur.

                                      3-3
<PAGE>

3.05     Discretionary ESOP Stock Bonus Contributions Account

         (a)  General

              Discretionary ESOP Stock Bonus Contributions Account means the
              Account of a Participant reflecting Discretionary Stock Bonus
              contributions, ESOP contributions, forfeitures, investment income
              or loss allocated thereto and distributions. A Participant's
              Discretionary ESOP Stock Bonus Contributions Account is subject
              to the Vesting Schedule.

         (b)  Discretionary Stock Bonus Contributions

              For a given Plan Year, within the time prescribed by law for
              making a deductible contribution, the Employer may make a
              Discretionary Stock Bonus Contribution in an amount determined and
              authorized by the Employer for such Plan Year. The Employer may
              make its Discretionary Stock Bonus Contribution in cash or in
              Employer Securities at fair market value determined at the time of
              contribution.

              Such Discretionary Stock Bonus Contribution will be allocated to
              all eligible Participants by the ratio which each eligible
              Participant's Compensation bears to the total Compensation of all
              eligible Participants.

              For a given Plan Year, a Participant is eligible to receive an
              allocation of Discretionary Profit Sharing Contributions if he is
              credited with at least 1,000 Hours of Service for such Plan Year
              or terminates employment during the Plan Year due to retirement,
              after attaining Normal Retirement Age, Disability or death.

         (c)  Application of Forfeitures

              Forfeitures from a Participant's Discretionary ESOP Stock Bonus
              Contributions Account will be added to and allocated along with
              Discretionary Profit Stock Bonus Contributions in the Plan Year in
              which the Forfeitures are determined to occur.

3.06     Reserved

3.07     Rollover Contributions Account

         (a)  General

              Rollover Contributions Account means the Account of a Participant
              reflecting rollover contributions, investment income or loss
              allocated thereto and distributions. A Participant's Rollover
              Contributions Account is 100% vested at all times.

         (b)  Rollover Contribution

              Rollover Contribution means a contribution to the Plan by a
              Participant where such contribution is the result of a prior
              distribution from an Eligible Retirement Plan as defined in
              Section 7.09. Such prior contribution must be a rollover amount
              described in Code Section 402(c)(4) or a contribution described in
              Code Section 408(d)(3).

                                      3-4
<PAGE>

              Each Employee who is a member of an Eligible Employee
              Classification, regardless of whether he is a Participant in the
              Plan, will have the right to make a Rollover Contribution of cash
              (or other property of a form acceptable to the Plan Administrator
              and the Trustee) into the Plan from another qualified plan. If the
              Employee is not a Participant hereunder, his Rollover
              Contributions Account will constitute his entire interest in the
              Plan.

              An Employee who has a balance in his Rollover Contributions
              Account will be eligible to participate in any in-service
              withdrawal benefit pertaining to Rollover Contributions Accounts
              subject to Section 5.02. In no event will the existence of a
              Rollover Contributions Account entitle the Employee to participate
              in any other benefit provided by the Plan prior to the time when
              he becomes an Active Participant.

3.08     Prior Plan Contributions Account

         (a)  General

              Prior Plan Contributions Account means the Account or Accounts of
              a Participant reflecting transfers from another qualified plan,
              investment income or loss allocated thereto and distributions. A
              Participant's Vested Percentage with regard to his Prior Plan
              Contributions Account will be the greater of the percentage
              determined according to the Vesting Schedule, a vesting schedule
              determined by the terms of a transferor plan, or a vesting
              schedule agreed to by the Plan Sponsor with regard to the merger
              of a transferor plan.

         (b)  Prior Plan Transfers

              Prior Plan Transfers will mean amounts transferred, in accordance
              with a Written Resolution pursuant to Section 8.06, to this Plan
              from another plan which is qualified under Code Sections 401(a)
              and 501(a). Such amounts will, in this Plan, remain subject to any
              restrictions or limitation on distribution that the Code subjected
              such amounts to under the transferor plan, and such amounts will,
              to the extent required under the Code, also remain subject to
              payment in the form, at the times, and on the occasions provided
              in the transferor plan.

              No amount can be transferred to the Plan if the receipt of the
              amount would require this Plan to make a distribution in a form
              other than those set out in Section 7.07 of the Plan.

              Subject to any restrictions imposed by the foregoing paragraph, an
              Employee who has a balance in his Prior Plan Contributions Account
              will be eligible to participate in any in-service withdrawal
              benefit pertaining to Prior Plan Contributions Accounts subject to
              Section 5.02. In no event will the existence of a Prior Plan
              Contributions Account entitle the Employee to participate in any
              other benefit provided by the Plan prior to the time when he
              becomes an Active Participant.

                                      3-5
<PAGE>

                                    Article 4

                            ACCOUNTING AND VALUATION

4.01     General Powers of the Plan Administrator

         The Plan Administrator will have the power to establish rules and
         guidelines, which will be applied on a uniform and non-discriminatory
         basis, as it deems necessary, desirable or appropriate with regard to
         accounting procedures and to the timing and method of contributions to
         and/or withdrawals from the Plan.

4.02     Direction of Investment

         (a)  Application of this Section

              Subject to the provisions of this Section, each Participant will
              have the right to direct the investment of all of his Accounts
              other than the ESOP Stock Bonus Contribution Account among the
              Investment Funds which are made available by the Plan
              Administrator.

         (b)  Investment Fund

              An Investment Fund means any portion of the assets of the Trust
              Fund that the Plan Administrator designates as an Investment Fund
              in a manner and form acceptable to the Trustee, and for which the
              Plan Administrator maintains a set of accounts separate from the
              remaining assets of the Trust Fund.

         (c)  General Powers of the Plan Administrator

              The Plan Administrator will have the power to establish rules and
              guidelines as it deems necessary, desirable or appropriate with
              regard to the directed investment of contributions in accordance
              with this Section. Such rules and guidelines are intended to
              comply with Section 404(c) of ERISA and the regulations
              thereunder. Included in such powers, but not by way of limitation,
              are the following powers and rights.

              (1) To direct the Trustee to temporarily invest those
                  contributions which are pending directed investment in an
                  Investment Fund or in some other manner as determined by the
                  Plan Administrator.

              (2) To establish rules with regard to the transfer of all or any
                  part of the balance of an Account or Accounts of a given
                  Participant from one Investment Fund to another.

              (3) Direct the Trustee to maintain any part of the assets of any
                  Investment Fund in cash, or in demand or short-term time
                  deposits bearing a reasonable rate of interest, or in a
                  short-term investment fund that provides for the collective
                  investment of cash balances or in other cash equivalents
                  having ready marketability, including, but not limited to,

                                      4-1
<PAGE>

                  U.S. Treasury Bills, commercial paper, certificates of
                  deposit, and similar types of short-term securities.

              (4) To temporarily suspend the ability of Participants to redirect
                  the investment of their Accounts during a transfer of assets
                  between trustees or custodians, during the replacement of
                  funds within the Trust, or at other times deemed necessary
                  with respect to the administration of the Plan.

              Neither the Trustee nor the Plan Administrator will be liable for
              any loss that results from a Participant's exercise of control
              over the investment of the Participant's Accounts. If the
              Participant fails to provide adequate directions, the Plan
              Administrator will direct the investment of the Participant's
              Account.

         (d)  Accounting

              The Plan Administrator will maintain a set of accounts for each
              Investment Fund. The accounts of the Plan Administrator for each
              Investment Fund will indicate separately the dollar amounts of all
              contributions made to such Investment Fund by or on behalf of each
              Participant from time to time. The Plan Administrator will compute
              the net income from investments; net profits or losses arising
              from the sale, exchange, redemption, or other disposition of
              assets, and the prorata share attributable to each Investment Fund
              of the expenses of the administration of the Plan and Trust and
              will debit or credit, as the case may be, such income, profits or
              losses, and expenses to the unsegregated balance in each
              Investment Fund from time to time. To the extent that the expenses
              of the administration of the Plan and Trust are not directly
              attributable to a given Investment Fund, such expenses, as of a
              given Valuation Date, will be prorated among each Investment Fund;
              such allocation of expenses will, in general, be performed in
              accordance with the guidelines which are specified in this
              Article.

         (e)  Future Contributions

              Each Participant will elect the percentage of those contributions
              which are subject to Participant direction of investment which are
              to be deposited to each available Investment Fund. The timing of
              such election will be specified by the Plan Administrator. Such
              election will remain in effect until modified. If any Participant
              fails to make an election by the appropriate date, he will be
              deemed to have elected an Investment Fund(s) as determined by the
              Plan Administrator. Elections will be limited to whole percentages
              or whole dollar amounts.

         (f)  Change in Investment of Existing Balances

              A Participant may file an election with the Plan Administrator to
              shift the aggregate amount or reasonable increments (as determined
              by the Plan Administrator) of the balance of his existing Account
              or Accounts which are subject to Participant direction of
              investment among the various Investment Funds. Elections will be
              limited to whole percentages (or such other reasonable increments
              as determined by the Plan Administrator).

                                      4-2
<PAGE>

         (g)  Changes in Investment Elections

              Elections with respect to future contributions and/or with respect
              to changes in the investment of past contributions will be in
              writing or through such other means as may be approved by the Plan
              Administrator and in a format specified by the Plan Administrator.

              The Plan Administrator may establish additional rules and
              procedures with respect to investment election changes including,
              for example, the number of allowed changes per specified period,
              the amount of reasonable fee, if any, which will be charged to the
              Participant for making a change, specified dates or cutoff dates
              for making a change, etc.

         (h)  Addition and Deletion of Investment Funds

              Investment Funds may be deleted or added from time to time at the
              direction of the Plan Administrator. The Plan Administrator will
              establish guidelines for the proper administration of affected
              Accounts when an Investment Fund is added or deleted.

4.03     Valuation Procedure

         As of each Valuation Date, the Plan Administrator will determine from
         the Trustee the fair market value of each Investment Fund and will,
         subject to the provisions of this Article, determine the allocation of
         such value among the Accounts of the Participants; in doing so, the
         Plan Administrator will in the following order:

         (a)  Credit or charge, as appropriate, to the proper Accounts all
              contributions, payments, transfers, forfeitures, withdrawals or
              other distributions made to or from such Accounts since the last
              preceding Valuation Date and that have not been previously
              credited or charged.

         (b)  Credit or charge, as applicable, each Account with its pro rata
              portion of the appreciation or depreciation in the fair market
              value of each Investment Fund since the prior Valuation Date. Such
              appreciation or depreciation will reflect investment income,
              realized and unrealized gains and losses, other investment
              transactions and expenses paid from each Investment Fund.

4.04     ESOP Diversification

         Except as provided in this Section 4.04, a Participant does not have
         the right to direct the Trustee with respect to the investment or
         reinvestment of the assets comprising the Participant's ESOP Stock
         Bonus Contributions Account.

         (a)  Prior to January 1, 2002, each Qualified Participant (as
              defined below) may direct the Trustee as to the investment of
              25% of the value of the Participant's Accrued Benefit
              attributable to Employer Securities (the Eligible Accrued
              Benefit), within 90 days after the end of the Plan Year (to
              the extent a direction amount exceeds the amount to which a
              prior direction under this Section applies) during the
              Participant's Qualified Election Period (as defined below).
              For the last Plan Year in the Participant's Qualified Election
              Period, the Trustee will substitute "50%" for "25%" in the
              immediately preceding sentence.

                                      4-3
<PAGE>

         (b)  Effective January 1, 2002, each Qualified Participant may
              direct the Trustee as to the investment of up to 50% of the
              value of the Participant's Accrued Benefit attributable to
              Employer Securities (the Eligible Accrued Benefit), within 90
              days after the end of the Plan Year (to the extent a direction
              amount exceeds the amount to which a prior direction under
              this Section applies) during the Participant's Qualified
              Election Period.

         The Qualified Participant must make his direction to the Trustee in
         writing at such time and in such manner as the Plan Sponsor shall
         prescribe, the direction may be effective no later than 180 days after
         the close of the Plan Year to which the direction applies, and the
         direction must specify the Investment Fund or Funds from among those
         designated by the Plan Sponsor as available under the Plan. The Trustee
         will make a diversification requested under this Section no later than
         90 days after the last day of the period during which the Qualified
         Participant may make the election.

         For purposes of this Section the following definitions apply (1)
         Effective January 1, 2002, a Qualified Participant means a Participant
         who has attained age 55 and who has completed at least 5 years of
         service. Prior to January 1, 2002, a Qualified Participant means a
         Participant who has attained age 55 and who has completed at least 10
         years of participation in the Plan (including, for this purpose, years
         of participation in the Kansas City Southern Industries, Inc. Employee
         Stock Ownership Plan). A "year of participation" means a Plan Year in
         which the Participant was eligible for an allocation of ESOP
         Contributions, irrespective of whether the Employer actually
         contributed to the Plan for that Plan Year. (2) Prior to January 1,
         2002, Qualified Election Period means the six (6) Plan Year period
         beginning with the Plan Year in which the Participant first becomes a
         Qualified Participant. Effective January 1, 2002, Qualified Election
         Period means any Plan Year beginning with the Plan Year in which the
         Participant first becomes a Qualified Participant and any later Plan
         Year.

         A Participant's right under this Section to direct the investment of
         his ESOP Contributions Account applies solely to Employer Securities
         acquired by the Plan after December 31, 1986.

4.05     Reserved

4.06     Dividends

         All dividends paid with respect to Employer Securities owned by the
         Trust shall be paid to the Plan and reinvested in Employer Securities.

                                      4-4
<PAGE>

                                    Article 5

                             IN-SERVICE WITHDRAWALS

5.01     General

         An Active Participant may not withdraw funds from his Accounts except
         as permitted in this Section.

5.02     Rollover Contribution Withdrawals

         Effective January 1, 2002, subject to procedures established by the
         Plan Administrator and the provisions of Article 7, a Participant may
         withdraw, at any time, all or any portion of his Accounts that are
         attributable to Rollover Contributions.

5.03     Reserved

5.04     Age 59 1/2 and Normal Retirement Age Withdrawals

         Effective January 1, 2002, subject to procedures established by the
         Plan Administrator and the provisions of Article 7, an Active
         Participant who has attained age 59 1/2 and has at least five (5) years
         of Vesting Service may withdraw all or any portion of his eligible
         vested Accounts. A Participant who has not attained age 59 1/2 and has
         less than five (5) years of Vesting Service may not withdraw any
         portion of his Accounts prior to the time when benefits otherwise
         become payable in accordance with the provisions of Article 7 except as
         provided elsewhere in this Article 5.

         Prior to January 1, 2002, subject to procedures established by the Plan
         Administrator and the provisions of Article 7, an Active Participant
         who has attained age 59 1/2 and has at least five (5) years of Vesting
         Service may withdraw all or a portion of his vested Accounts other than
         the Discretionary Profit Sharing Contributions Account. After a
         Participant attains Normal Retirement Age, a Participant may withdraw
         all or a portion of his vested Accounts other than the Participant's
         ESOP Stock Bonus Contribution Account. A Participant may not otherwise
         withdraw any portion of his Accounts prior to the time when benefits
         otherwise become payable in accordance with the provisions of Article 7
         except as provided elsewhere in this Article 5.

5.05     Financial Hardship Withdrawals

         Subject to procedures established by the Plan Administrator and the
         provisions of Article 7, an Active Participant may file with the Plan
         Administrator a request to withdraw, in order to avoid or alleviate a
         Financial Hardship, an amount necessary to satisfy the Participant's
         immediate and heavy financial need.

                                      5-1
<PAGE>

         (a)  Limits on the Amount of a Financial Hardship Withdrawal

              Effective January 1, 2002, a Financial Hardship Withdrawal from a
              Participant's Employee Pre-tax Contributions Account may not
              exceed that portion of his Employee Pre-tax Contributions Account
              which represents his total Employee Pre-tax Contributions.

              Prior to January 1, 2002, a Financial Hardship Withdrawal from an
              Employee Pre-tax Contribution Account may not exceed that portion
              of the Employee Pre-tax Contribution Account which represents his
              total Employee Pre-Tax Contributions and the Participant's
              Rollover contribution Account.

         (b)  Definition of Financial Hardship

              The Plan Administrator will allow Financial Hardship withdrawals
              only if they are necessary to satisfy a Participant's immediate
              and heavy financial need.

         (c)  Immediate and Heavy Financial Need

              A withdrawal will be deemed to be made due to an immediate and
              heavy financial need of the Participant if it is made because of:

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

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

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

              (4) Prevention of the eviction of the Participant from his
                  principal residence or foreclosure on the mortgage of the
                  Participant's principal residence.

         (d)  Necessary To Satisfy Financial Need

              No withdrawal may exceed the amount necessary to satisfy the
              Participant's immediate and heavy financial need. However, the
              amount of an immediate and heavy financial need may include any
              amounts necessary to pay any federal, state or local income taxes
              or penalties reasonably anticipated to result from the
              distribution.

         (e)  Safe Harbor

              No withdrawal may be made until the Participant has obtained all
              distributions, other than hardship distributions, and all
              nontaxable loans currently available to the Participant under all
              plans maintained by the Employer. In addition, the Participant
              must agree to limit Employee Pre-tax Contributions under the Plan
              and any other Qualified plans maintained by the Employer for the
              Participant's taxable year immediately following the taxable year
              of the hardship distributed to the Section 401(g) limitation
              reduced by the amount of the Participant's elective deferral made
              in the taxable year of the hardship distribution.

                                      5-2
<PAGE>

         (f)  Moratorium on Elective Contributions Pursuant to a Financial
              Hardship Withdrawal

              A participant who receives a distribution of elective deferrals
              after December 31, 2001, on account of hardship shall be
              prohibited from making elective deferrals 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 deferrals in calendar year
              2001 on account of hardship shall be prohibited from making
              elective deferrals 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.

5.06     Limitation on Distributions from Elective Contribution Accounts

         No distribution may be made from the Participant's Employee Pre-tax
         Contributions Account or any account comprised of Matching
         Contributions or Nonelective Contributions which are treated as
         Elective Contributions in accordance with the provisions of Section
         11.02(b) except under one of the following circumstances:

         (a)  the Participant's retirement, death, disability or separation from
              service within the meaning of Code Section 401(k)(2)(B);

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

         (c)  the avoidance or alleviation of a Financial Hardship

         (d)  the termination of this Plan without the establishment of a
              successor plan within the meaning of Treasury Regulation
              1.401(k)-1(d)(3);

         (e)  the sale or other disposition by the Employer of at least 85
              percent of the assets used by the Employer in a trade or business
              to an unrelated corporation which does not maintain the plan, but
              only if the Participant continues employment with the corporation
              acquiring the assets and only if the Employer continues to
              maintain this Plan; or

         (f)  the sale or other disposition by the Employer of its interest in a
              subsidiary to an unrelated entity which does not maintain the
              plan, but only if the Participant continues employment with the
              subsidiary and only if the Employer continues to maintain this
              Plan.

         (g)  Distribution upon severance from employment shall apply to
              distributions after December 31, 2001. However, such a
              distribution shall be subject to the other provisions of the Plan
              regarding distributions, other than provisions that require a
              separation from service before such amounts may be distributed.

         This paragraph does not apply to distributions of Excess Deferrals,
         Excess Contributions, or excess Annual Additions.

                                      5-3
<PAGE>

5.07     Benefits Attributable to Assets Transferred from a Prior Plan

         Notwithstanding any provision of this Plan to the contrary, amounts
         transferred to this plan in accordance with a Written Resolution
         pursuant to Section 8.06 will remain subject to any withdrawal rights
         or restrictions that are required to be protected under the Code and,
         to the extent required by law, will remain subject to payment in the
         form, at the times, and on the occasions provided in the transferor
         plan.

         Subject to any restrictions imposed by the foregoing paragraph, the
         Plan Administrator may establish a nondiscriminatory policy that will
         permit In-Service Withdrawals from an Employee's Prior Plan
         Contributions Account prior to the time when he becomes an Active
         Participant.

                                      5-4
<PAGE>

                                    Article 6

                                    Reserved

                                      6-1
<PAGE>

                                    Article 7

                               PAYMENT OF BENEFITS

7.01     Valuation of Accounts

         For purposes of this Article, the value of a Participant's Accrued
         Benefit will be determined as of the Valuation Date his Accounts are
         liquidated or the Trustee issues transfer instructions for in-kind
         distributions to effect his distribution.

7.02     Normal Retirement

         In the event of a Participant's termination of employment after he has
         reached his Normal Retirement Date, he will become a Retired
         Participant and his Accrued Benefit will become distributable to him.
         An Active Participant's Accrued Benefit will become non-forfeitable no
         later than the date upon which he attains his Normal Retirement Age.
         The form and timing of benefit payment will be governed by the
         provisions of Section 7.07.

7.03     Disability Retirement

         In the event of a Participant's termination of employment due to
         Disability, his Accrued Benefit will become non-forfeitable and he will
         be entitled to begin to receive a distribution of his Accrued Benefit
         as of his date of termination. The form and timing of benefit payment
         will be governed by the provisions of Section 7.07.

         Disability means the determination by the Plan Administrator that a
         Participant is unable by reason of any medically determinable physical
         or mental impairment to perform the usual duties of his employment or
         of any other employment for which he is reasonably qualified based upon
         his education, training and experience.

7.04     Death Benefit

         In the event of the death of a Participant prior to the date on which
         he receives a complete distribution of his benefit under the Plan, if
         the Participant has a Surviving Spouse and if a Beneficiary other than
         the Participant's Surviving Spouse has not been designated pursuant to
         a Qualified Election, the Participant's Surviving Spouse will be
         entitled to receive the value of the Participant's Vested Accrued
         Benefit.

         If a Surviving Spouse does not exist or if a Beneficiary other than the
         Participant's Surviving Spouse has been designated pursuant to a
         Qualified Election (as defined in Section 7.05(c) and (d) below), the
         Participant's designated Beneficiary will be entitled to receive the
         value of the Participant's Vested Accrued Benefit.

         If the Participant or Former Participant dies after distribution has
         commenced, the Trustee shall continue to distribute the remaining
         portion of the Participant's or Former Participant's

                                      7-1
<PAGE>

         Nonforfeitable Account Balance at least as rapidly as under the method
         of distribution used prior to the Participant's death.

         If the Participant or Former Participant dies before distribution
         commences, the Trustee shall complete distribution of the Participant's
         or Former Participant's Nonforfeitable Account Balance by December 31
         of the calendar year containing the fifth (5th) anniversary of the
         Participant's or Former Participant's death, except to the extent that
         the Designated Beneficiary elects to receive distributions under
         paragraphs (A) or (B) below:

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

         (B)  If the Designated Beneficiary is the Participant's Surviving
              Spouse, the date distributions must begin under paragraph (A)
              above shall not be earlier than the later of: (1) December 31 of
              the calendar year immediately following the calendar year in
              which the Participant or Former Participant died; and (2)
              December 31 of the calendar year in which the Participant or
              Former Participant would have attained age seventy and one-half
              (70-1/2) years. If the Participant has not made an election
              pursuant to this Section by the time of death, the Designated
              Beneficiary must elect the method of distribution no later than
              the earlier of: (1) December 31 of the calendar year in which
              distributions must begin under this Section; or (2) December 31
              of the calendar year which contains the fifth (5th) anniversary
              of the date of death of the Participant or Former Participant. If
              the Participant has no Designated Beneficiary, or if the
              Designated Beneficiary does not elect a method of distribution,
              distribution of the Nonforfeitable Account Balance of the
              Participant or Former Participant must be completed by December
              31 of the calendar year containing the fifth (5th) anniversary of
              death.

         (C)  If the Surviving Spouse is the Beneficiary of any portion of a
              deceased Participant's or Former Participant's benefits under the
              Plan, the Surviving Spouse shall be permitted to direct that this
              distribution of benefits commence at a reasonable time following
              the death of the Participant or Former Participant under
              applicable Treasury regulations.

         (D)  If the Surviving Spouse dies after the Participant or Former
              Participant, but before payments to the Spouse begin, the
              preceding provisions of this Section, with the exception of
              paragraph (B), shall be applied as if the Surviving Spouse had
              been the Participant.

7.05     Designation of Beneficiary

         (a)  General

              Each Participant will be given the opportunity to designate a
              Beneficiary or Beneficiaries, and from time to time the
              Participant may file with the Plan Administrator a new or revised
              designation on the form provided by the Plan Administrator. If a
              Participant is married, any designation of a Beneficiary other
              than the Participant's spouse must be consented to by the
              Participant's spouse pursuant to a Qualified Election.

                                      7-2
<PAGE>

              If a Participant dies without a spouse or designated Beneficiary
              surviving; if the designated Beneficiary (other than the spouse)
              does not survive until final distribution of the Participant's
              Vested Accrued Benefit; if a Participant who is not married dies
              without a designated Beneficiary; if a Participant who is not
              married dies after having made and revoked a designation but prior
              to having made a subsequent designation, or if the Plan
              Administrator determines that a Participant's Beneficiary
              designation is not effective for any reason, then the amount
              remaining of the deceased Participant's Vested Accrued Benefit
              will be payable in the following descending order to:

              (i)   first, the Participant's surviving spouse;

              (ii)  then, the Participant's surviving children, including
                    adopted children, in equal shares;

              (iii) then, the Participant's surviving parents, in equal shares;
                    and

              (iv)  the legal representative of the estate of the Participant.

              The Plan Administrator shall determine the applicable person,
              class of persons, or legal entity to whom the benefit shall be
              paid beginning with clause (i), in the descending order of clauses
              (i) to (iv). Each class shall be determined to be not in existence
              and, therefore, inapplicable by the Plan Administrator before
              proceeding to the next class. In determining if a classification
              is inapplicable, the Plan Administrator shall be required only to
              make reasonable inquiry into the existence of the person or
              persons.

              Payment made pursuant to the power conferred on the Plan
              Administrator in this Section shall operate as a complete
              discharge of all obligations under the Plan concerning the share
              of a deceased Participant and shall not be subject to review by
              anyone but shall be final, binding and conclusive on all persons
              for all purposes.

         (b)  Surviving Spouse

              Surviving Spouse means a deceased Participant's spouse who was
              married to the Participant on the Participant's date of death. The
              Plan Administrator and the Trustee may rely conclusively on a
              Participant's statement, in writing or through such other means as
              may be approved by the Plan Administrator, of his marital status.
              Neither the Plan Administrator nor the Trustee is required at any
              time to inquire into the validity of any marriage, the
              effectiveness of a common-law relationship or the claim of any
              alleged spouse which is inconsistent with the Participant's report
              of his marital status and the identity of his spouse.

              If it is established to the satisfaction of the Plan Administrator
              that the spouse cannot be located, then the deceased Participant's
              Vested Accrued Benefit will be paid as if there were no surviving
              spouse. If the spouse is legally incompetent, any election or
              consent by the spouse may be made by the spouse's legal guardian.
              If the deceased Participant is legally separated or has been
              abandoned (within the meaning of local law) and there is an order
              from a court of competent jurisdiction to this effect, then the
              deceased Participant's Vested Accrued Benefit will be paid as if
              there were no surviving spouse.

                                      7-3
<PAGE>

         (c)  Qualified Election

              A Qualified Election means the designation of a specific
              Beneficiary other than the Participant's spouse. Such Qualified
              Election must be in writing and must be consented to by the
              Participant's spouse. The spouse's written consent to a Qualified
              Election must be witnessed by a representative of the Plan
              Administrator or a notary public. Such consent will not be
              required if the Participant establishes to the satisfaction of the
              Plan Administrator that such written consent may not be obtained
              because there is no spouse, the spouse cannot be located, the
              participant is legally separated or has been abandoned and the
              Participant has a court order to that effect, or the Participant
              and the Participant's Spouse are not married through the one year
              period ending on the date of death of the Participant or other
              circumstances that may be prescribed by Treasury Regulations. Any
              consent necessary under this provision will be valid only with
              respect to the spouse who signs the consent (or in the event of a
              deemed Qualified Election, the designated spouse). Additionally, a
              revocation of a prior Qualified Election may be made by a
              Participant without the consent of the spouse at any time before
              the commencement of benefits; however, any Qualified Election
              which follows such revocation must be in writing and must be
              consented to by the Participant's spouse. The number of Qualified
              Elections or revocations of such Qualified Elections will not be
              limited.

7.06     Termination of Employment

         (a)  In General

              If a Participant's employment terminates for any reason other than
              retirement, death, or Disability (as defined in Section 7.03), his
              Vested Accrued Benefit will become distributable to him as soon as
              administratively feasible. The form and timing of benefit payment
              will be governed by the provisions of Section 7.07.

         (b)  Cash-Out Distribution

              If a Participant terminates employment and receives a distribution
              equal to the Vested Percentage of his Accounts which are subject
              to the Vesting Schedule (such Accounts are hereinafter referred to
              as Employer Contribution Accounts), a Cash-Out Distribution will
              have occurred if the following conditions are met:

              (1) The Participant was less than 100% vested in his Employer
              Contribution Accounts and

              (2) The distribution was made due to the Employee's termination of
              participation in the Plan.

              A distribution will be deemed to be due to the termination of an
              Employee's participation in the Plan if it is made no later than
              the close of the second Plan Year following the Plan Year in which
              such termination occurs.

         (c)  Restoration of Employer Contribution Accounts

              If, following the date of a Cash-Out Distribution, a Former
              Participant returns to an Eligible Employee Classification prior
              to incurring 5 consecutive One Year Breaks-in-Service, then the
              Participant will have the right to repay, in cash, to the Trustee,
              within 5 years after his

                                      7-4
<PAGE>

              return date, the portion of the Cash-Out Distribution which was
              attributable to his Employer Contribution Accounts which were less
              than 100% vested in order to restore such Accounts to their value
              as of the date of the Cash-Out Distribution. The Plan
              Administrator will restore an eligible Participant's Employer
              Contribution Accounts as of the Valuation Date coinciding with or
              immediately following the complete repayment of the Cash-Out
              Distribution. To restore the Participant's Employer Accounts the
              Plan Administrator, to the extent necessary, will, under rules and
              guidelines applied in a uniform and nondiscriminatory manner,
              first allocate to the Participant's Employer Contribution Accounts
              the amount, if any, of Forfeitures which would otherwise be
              allocated under Article 3.

              To the extent such Forfeitures are insufficient to enable the Plan
              Administrator to make the required restoration, the Employer will
              contribute such additional amount as is necessary to enable the
              Plan Administrator to make the required restoration. The Plan
              Administrator will not take into account the allocation under this
              Section in applying the limitation on allocations under Article
              10.

         (d)  Non-Vested Participant

              If a Participant who is zero percent vested in his Employer
              Accounts terminates employment, a Cash-Out Distribution will be
              deemed to have occurred as of the Participant's date of
              termination of employment.

              If the Participant subsequently returns to an Eligible Employee
              Classification prior to incurring five consecutive One Year
              Breaks-in-Service, then the Participant will immediately become
              entitled to a complete restoration of his Employer Contribution
              Accounts as of the Valuation Date coinciding with or next
              following his date of re-employment. Such restoration will be made
              in accordance with the provisions of Section 7.06(c).

         (e)  Determination of Amount of Vested Undistributed Account

              If a Participant received a distribution of all or a portion of
              his or her Accounts, Participant is less than 100% vested, and
              such distribution does not meet the requirements of a Cash-Out
              Distribution, prior to the Forfeiture of the non-vested portion of
              his or her Account, the value of his or her undistributed Account
              shall be held in a separate account and shall be determined at any
              time prior to and including the date of Forfeiture under the
              following formula:

                                X = P(AB + D) - D

              For this formula, the variables represent the following factors:

              X is the value of the vested portion of the Participant's Account;

              P is the Participant's Nonforfeitable percentage at the relevant
                 time;

              AB is the Account Balance at the relevant time; and

              D is the amount of the distribution.

                                      7-5
<PAGE>

7.07     Timing and Form of Benefit Payments

         (a)  Timing of Benefit Payment

              Subject to the provisions of Section 7.08, the Plan Administrator
              will direct the Trustee to make the payment of any benefit
              provided under this Plan upon the event giving rise to such
              benefit within 60 days following the receipt of a Participant's
              request for the payment of benefits in writing or through such
              other means as may be approved by the Plan Administrator and in a
              format specified by the Plan Administrator. The Plan Administrator
              may temporarily suspend such processing in the event of unusual or
              extraordinary circumstances such as the conversion of Plan records
              from one recordkeeper to another.

         (b)  Form of Benefit Payment

              The form of benefit will be a single sum payment. All
              distributions of Employer Securities in a Participant's Account
              shall be made in-kind in the form of Employer Securities. A
              Participant may, however, elect to receive distributions in cash
              based on the fair market value of the Employer Securities as of
              the Valuation Date corresponding to the distribution or in a
              combination of cash and Employer Securities. Any fractional share
              of an Employer Security shall be paid in cash.

              All distributions of assets other than Employer Securities in a
              Participant's Account shall be paid in cash.

              Notwithstanding the foregoing, if a terminated Participant's total
              Vested Accrued Benefit is not in excess of $5,000 (effective
              January 1, 2002, as determined without regard to that portion of
              the account balance that is attributable to rollover contributions
              and allocable earnings), such Participant's Vested Accrued Benefit
              will be payable in a single sum payment of the entire amount of
              his Vested Accrued Benefit. The Plan Administrator may, in
              accordance with a policy that does not discriminate among
              Participants, establish periodic times when the Plan Administrator
              will direct the distribution of such amounts without the request
              or approval of the Participant.

7.08     Commencement of Benefit

         (a)  General

              Subject to the provisions of this Article, commencement of a
              benefit will, unless the Participant elects otherwise in writing
              or through such other means as may be approved by the Plan
              Administrator, begin not later than the 60th day after the later
              of the close of the Plan Year in which the Participant attains
              Normal Retirement Age or the close of the Plan Year which contains
              the date the Participant terminates his service with the Employer.

              Payment of a Participant's benefits must begin no later than his
              Required Beginning Date.

         (b)  Required Beginning Date

              Effective the later of the Effective Date of the Plan or the first
              day of the first Plan Year beginning after December 31, 1996, the
              Required Beginning Date for the commencement of

                                      7-6
<PAGE>

              benefit payments from the Plan is the April 1 immediately
              following the later of (i) the calendar year in which the
              Participant attains age 70 1/2, or (ii) if so elected by the
              Participant, the calendar year in which the Participant retires.

              Notwithstanding the foregoing, the Required Beginning Date for a
              Participant who is a Five Percent Owner (as defined in Section
              12.01(d)) with respect to the Plan Year in which the Participant
              attains age 70 1/2, is the April 1 immediately following the
              calendar year in which he attains age 70 1/2.

              All distributions required under this Section will be determined
              and made in accordance with the regulations issued under Code
              Section 401(a)(9), including those dealing with minimum
              distribution requirements. Notwithstanding the provisions of
              Section 7.07, an Active Participant who has reached his Required
              Beginning Date will receive an annual distribution of his Accrued
              Benefit equal to the minimum required distribution determined
              under Code Section 401(a)(9).

              With respect to distributions under the Plan made for calendar
              years beginning on or after January 1, 2002, the Plan will apply
              the minimum distribution requirements of section 401(a)(9) of the
              Internal Revenue Code in accordance with the regulations under
              section 401(a)(9) that were proposed on January 17, 2001,
              notwithstanding any provision of the Plan to the contrary. This
              amendment shall continue in effect until the end of the last
              calendar year beginning before the effective date of final
              regulations under section 401(a)(9) or such other date as may be
              specified in guidance published by the Internal Revenue Service.

         (c)  Life Expectancy

              For distribution made before January 1, 2002, life expectancy and
              joint and last survivor expectancy are to be computed by the use
              of the return multiples contained in Treasury Regulations 1.72-9.
              Unless the Participant elects otherwise by the time of the first
              required distribution, life expectancy of the Participant and the
              surviving spouse will be recalculated annually. Such election will
              be irrevocable. The life expectancy of any other designated
              Beneficiary will be calculated at the time payment first begins
              without further recalculation.

              If the Participant dies after distribution of his interest has
              begun, the remaining portion of the interest will continue to be
              distributed at least as rapidly as under the method of
              distribution being used before the Participant's death.

         (d)  Exception for Elections Made before January 1, 1984

              Neither Section 7.08(b) nor Section 7.08(c) will apply if, before
              January 1, 1984, the Participant made a written designation
              providing for the payment of benefits in an alternate method in
              accordance with the following:

              (1) The distribution by the Plan is one which would not have
                  disqualified the Plan under Code Section 401(a)(9) as in
                  effect before amendment by TEFRA.

              (2) The distribution is in accordance with a method of
                  distribution designated by the Participant whose interest in
                  the Plan is being distributed or, if the Participant is
                  deceased, by a Beneficiary of the Participant.

                                      7-7
<PAGE>

              (3) The designation was in writing, was signed by the Participant
                  or the Beneficiary, and was made before January 1, 1984.

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

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

              If a designation is revoked, any later distribution must satisfy
              the requirements of Sections 7.08(b) and 7.08(c). Any changes in
              the designation will be considered to be a revocation of the
              designation. However, the mere substitution or addition of another
              Beneficiary under the designation will not be considered to be a
              revocation of the designation, so long as the substitution or
              addition does not alter the period over which distributions are to
              be made under the designation, directly or indirectly (for
              example, by altering the relevant measuring life).

7.09     Direct Rollover of Eligible Rollover Distributions

         (a)  General

              Notwithstanding any provision of the Plan to the contrary that
              would otherwise limit a Distributee's election under this Section,
              a Distributee may elect, at the time and in the manner prescribed
              by the Plan Administrator, to have any portion of an Eligible
              Rollover Distribution paid directly to an Eligible Retirement Plan
              specified by the Distributee in a Direct Rollover.

         (b)  Eligible Rollover Distribution

              An Eligible Rollover Distribution is any distribution of all or
              any portion of the balance to the credit of the Distributee,
              except that an Eligible Rollover Distribution does not include:
              any distribution that is one of a series of substantially equal
              periodic payments (not less frequently than annually) made for the
              life (or life expectancy) of the Distributee or the joint lives
              (or joint life expectancies) of the Distributee and the
              Distributee's designated beneficiary, or for a specified period of
              ten years or more; any distribution to the extent such
              distribution is required under Code Section 401(a)(9); the portion
              of any distribution that is not includable in gross income
              (determined without regard to the exclusion for net unrealized
              appreciation with respect to employer securities); effective for
              Plan Years beginning after December 31, 1998, any hardship
              distribution described in Code Section 401(k)(2)(B)(I)(IV) and
              effective January 1, 2002, any amount that is distributed on
              account of hardship.

              Effective January 1, 2002, a portion of a distribution shall not
              fail to be an Eligible Rollover Distribution merely because a
              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

                                      7-8
<PAGE>

              the portion of such distribution which is includible in gross
              income and the portion of such distribution which is not so
              includible.

         (c)  Eligible Retirement Plan

              An Eligible Retirement Plan is any of the following that accepts
              the Distributee's Eligible Rollover Distribution: an individual
              retirement account described in Code Section 408(a), an individual
              retirement annuity described in Code Section 408(b), a qualified
              trust described in Code Section 401(a), and Effective January 1,
              2002, 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.

         (d)  Distributee

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

         (e)  Direct Rollover

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

7.10     Waiver of 30-Day Notice

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

         (1)  the Plan Administrator clearly informs the Participant that the
              Participant has a right to a period of at least 30 days after
              receiving the notice to consider the decision of whether or not to
              elect a distribution (and, if applicable, a particular
              distribution option); and

         (2)  the Participant, after receiving the notice, affirmatively elects
              to receive a distribution.

                                      7-9
<PAGE>

                                    Article 8

                                  MISCELLANEOUS

8.01     Exclusive Benefit

         At no time will any part of the principal or income of the Plan assets
         be used or diverted for purposes other than the exclusive benefit of
         Participants in the Plan and their Beneficiaries, nor may any portion
         of the Plan assets revert to the Plan Sponsor or any other Employer
         except as provided in Sections 10.01(e) and 8.11.

8.02     Employment Rights of Parties Not Restricted

         The adoption and maintenance of this Plan will not be deemed a contract
         between the Employer and any Employee. Nothing in this Plan will give
         any Employee or Participant the right to be retained in the employ of
         the Employer or to interfere with the right of the Employer to
         discharge any Employee or Participant at any time, nor will it give the
         Employer the right to require any Employee or Participant to remain in
         its employ, or to interfere with any Employee's or Participant's right
         to terminate his employment at any time.

8.03     Right of Plan Sponsor to Amend or Terminate

         The Plan Sponsor reserves the right to alter, amend, revoke or
         terminate this Plan. No amendment will deprive any Participant or
         Beneficiary of any vested right nor will it reduce any Accrued Benefit
         to which he is then entitled with respect to Employer contributions
         previously made, except as may be required to maintain the Plan as a
         qualified plan under the Code. No amendment will change the duties or
         responsibilities of the Trustee without its express written consent
         thereto.

         If this Plan is revoked or terminated (in whole or in part) or if
         contributions are completely discontinued, the Accounts of all affected
         Participants will become non-forfeitable. The Plan Sponsor will then
         arrange for allocation of all assets among Participants so affected by
         the total or partial termination in accordance with the requirements of
         all applicable law and the regulations and requirements of the Internal
         Revenue Service. All allocated amounts will be retained in the Plan to
         the credit of the individual Participants until distribution as
         directed by the Plan Sponsor. Distributions to Participants may be in
         the form of cash or other Plan assets or partly in each.

8.04     Amendment to Vesting Schedule

         No amendment to the Vesting Schedule will deprive a Participant of his
         non-forfeitable right to his Vested Accrued Benefit as of the date of
         the amendment. Further, if the Vesting Schedule of the Plan is amended,
         or if the Plan is amended in any way that directly or indirectly
         affects the computation of a Participant's non-forfeitable percentage,
         each Participant in the Plan as of the

                                      8-1
<PAGE>

         date of the amendment will have his Vested Percentage computed
         according to the amended Vesting Schedule or according to the Vesting
         Schedule prior to the amendment, whichever results in the higher Vested
         Percentage.

8.05     Qualification of Plan

         The Plan Sponsor will have the sole responsibility for obtaining and
         retaining qualification of the Plan under the Code with respect to the
         Plan Sponsor's individual circumstances.

         Notwithstanding any of the foregoing provisions, if this Plan, upon
         adoption by the Plan Sponsor, is submitted to the Internal Revenue
         Service within the remedial amendment period for the tax year in which
         the Plan is first effective, and the Internal Revenue Service then
         determines that the Plan as initially adopted by the Plan Sponsor is
         not a qualified plan under the Code, the Plan Sponsor may elect to
         terminate this Plan by giving notice thereof in writing or through such
         other means a may be permitted by law. Such termination will have the
         same effect as if the Plan was never adopted, all policies and
         contracts will be canceled, and all contributions, to the extent
         recoverable from the Trustee, will be returned to their source. If any
         amendment to this Plan is submitted to the Internal Revenue Service
         within the period allowed under Code Section 401(b) which then
         determines that the Plan as amended is not a qualified plan under the
         Code, the Plan Sponsor may cancel or modify any or all provisions of
         the amendment retroactive to the effective date of the amendment in
         order to maintain the qualified status of the Plan, whereupon notice
         thereof will be furnished to all affected Employees, Participants and
         Beneficiaries in writing or through such other means as may be
         permitted by law.

8.06     Mergers, Consolidations or Transfers of Plan Assets

         In the event this Plan is merged or consolidated with another plan
         which is qualified under Code Sections 401(a) (and 501(a) if
         applicable), or in the event of a transfer of the assets or liabilities
         of this Plan to another plan which is qualified under Code Sections
         401(a) (and 501(a) if applicable), the benefit which each Participant
         would be entitled to receive under the successor plan or other plan if
         it were terminated immediately after the merger, consolidation or
         transfer will be equal to or greater than the benefit which the
         Participant would have received immediately before the merger,
         consolidation or transfer if this Plan had then terminated.

         Any transfer of assets and/or liabilities to (or from) this Plan from
         (or to) another plan qualified under Code Sections 401(a) (and 501(a)
         if applicable) will be evidenced by a Written Resolution by the Plan
         Sponsor of each affected plan which specifically authorizes such
         transfer of assets and/or liabilities.

         Any transfer of assets to this Plan will be allowed under the
         provisions of this Section if such transferred assets are not required
         to be paid in the form of a qualified joint & survivor annuity or a
         qualified survivor annuity in accordance with Code Section 401(a)(11).

         The Plan Sponsor specifically authorizes the transfers of assets
         between this Plan and plans designated in an Appendix to this Plan as
         plans for which transfers are authorized on behalf of Participants who
         transfer employment between Participating Employers in this Plan and
         employers so listed who sponsor qualified retirement plans.

                                      8-2
<PAGE>

8.07     Alienation

         (a)  General

              No person entitled to any benefit under this Plan will have any
              right to sell, assign, transfer, hypothecate, encumber, commute,
              pledge, anticipate or otherwise dispose of his interest in the
              benefit, and any attempt to do so will be void. No benefit under
              this Plan will be subject to any legal process, levy, execution,
              attachment or garnishment for the payment of any claim against
              such person.

         (b)  Exceptions

              Section 8.07(a) will not apply to the extent a Participant or
              Beneficiary is indebted to the Plan under the provisions of the
              Plan. At the time a distribution is to be made to or for a
              Participant's or Beneficiary's benefit, the portion of the amount
              distributed which equals the indebtedness will be withheld by the
              Trustee to apply against or discharge the indebtedness. Before
              making a payment, however, the Participant or Beneficiary must be
              given notice, in writing, or through such electronic means as may
              be permitted by applicable regulations, that the indebtedness is
              to be so paid in whole or part from his Participant's Accrued
              Benefit. If the Participant or Beneficiary does not agree that the
              indebtedness is a valid claim against his Vested Accrued Benefit,
              he will be entitled to a review of the validity of the claim in
              accordance with procedures established by the Plan Administrator.

              Section 8.07(a) will not apply to a qualified domestic relations
              order (QDRO) as defined in Code Section 414(p), and those other
              domestic relations orders permitted to be so treated by the Plan
              Administrator under the provisions of the Retirement Equity Act of
              1984. The Plan Administrator will establish a written procedure to
              determine the qualified status of domestic relations orders and to
              administer distributions under such qualified orders. Further, to
              the extent provided under a QDRO, a former spouse of a Participant
              will be treated as the spouse or Surviving Spouse (as defined in
              Section 7.05) for all purposes under the Plan. All rights and
              benefits, including elections, provided to a Participant under
              this Plan will be subject to the rights afforded to any alternate
              payee as such term is defined in Code Section 414(p).

              This Plan specifically permits distribution to an alternate payee
              under a QDRO (without regard to whether the Participant has
              attained his or her earliest retirement age as that term is
              defined under Code Section 414(p)) in the same manner that is
              provided for a Vested Terminated Participant.

              In addition, Section 8.07(a) will not apply to a judgment or
              settlement described in Code Section 401(a)(13(C).

8.08     Construction

         To the extent not preempted by ERISA, this Plan will be construed
         according to the laws of the state in which the Plan Sponsor's
         principal place of business is located. Words used in the singular will
         include the plural, the masculine gender will include the feminine, and
         vice versa, whenever appropriate.

                                      8-3
<PAGE>

8.09     Named Fiduciaries

         (a)  Allocation of Functions

              The authority to control and manage the operation and
              administration of the Plan and Trust created by this instrument
              will be allocated between the Plan Sponsor and the Plan
              Administrator, each of whom are designated as Named Fiduciaries
              with respect to the Plan and Trust as provided for by Section
              402(a)(2) of ERISA. The Plan Sponsor reserves the right to
              allocate the various responsibilities for the present execution of
              the functions of the Plan, other than the Trustees'
              responsibilities, among its Named Fiduciaries. Any person or group
              of persons may serve in more than one fiduciary capacity with
              regard to the Plan.

         (b)  Responsibilities of the Plan Sponsor

              The Plan Sponsor, in its capacity as a Named Fiduciary, will have
              only the following authority and responsibility:

              (1) To appoint or remove the Plan Administrator and furnish the
                  Trustee with certified copies of any resolutions of the Plan
                  Sponsor with regard thereto;

              (2) To appoint and remove the Trustee;

              (3) To appoint a successor Trustee or additional Trustees;

              (4) To communicate information to the Plan Administrator and the
                  Trustee as needed for the proper performance of the duties of
                  each;

              (5) To appoint an investment manager (or to refrain from such
                  appointment), to monitor the performance of the investment
                  manager so appointed, and to terminate such appointment (more
                  than one investment manger may be appointed and in office at
                  any time); and

              (6) To establish and communicate to the Trustee a funding policy
                  for the Plan.

         (c)  Limitation on Obligations of Named Fiduciaries

              No Named Fiduciary will have authority or responsibility to deal
              with matters other than as delegated to it under this Plan or by
              operation of law. A Named Fiduciary will not in any event be
              liable for breach of fiduciary responsibility or obligation by
              another fiduciary (including Named Fiduciaries) if the
              responsibility or authority of the act or omission deemed to be a
              breach was not within the scope of the Named Fiduciary's authority
              or delegated responsibility.

         (d)  Standard of Care and Skill

              The duties of each fiduciary will be performed with the care,
              skill, prudence and diligence under the circumstances then
              prevailing that a prudent person acting in a like capacity and
              familiar with such matters would use in the conduct of an
              enterprise of like character and with like objectives.

                                      8-4
<PAGE>

8.10     Adoption and Withdrawal by Other Organizations

         (a)  Procedure for Adoption

              Subject to the provisions of this Section, any organization now in
              existence or hereafter formed or acquired, which is not already a
              Participating Employer under this Plan and which is otherwise
              legally eligible may, in the future, with the consent and approval
              of the Plan Sponsor, by formal Written Resolution (referred to in
              this Section as an Adoption Resolution), adopt the Plan and Trust
              hereby created for all or any classification of persons in its
              employment and thereby, from and after the specified effective
              date, become a Participating Employer under this Plan. Such
              consent will be effected by and evidenced by a formal Written
              Resolution of the Plan Sponsor. The Plan Sponsor's consent may
              provide for adoption by all or specified categories of Related
              Employers. The Adoption Resolution may contain such specific
              changes and variations in Plan terms and provisions applicable to
              the adopting Participating Employer and its Employees as may be
              acceptable to the Plan Sponsor. However, the sole, exclusive right
              of any other amendment of whatever kind or extent to the Plan is
              reserved to the Plan Sponsor. The Adoption Resolution will become,
              as to the adopting organization and its Employees, a part of this
              Plan as then amended or thereafter amended. It will not be
              necessary for the adopting organization to sign or execute the
              original or then amended Plan and Trust Agreement or any future
              amendment to the Plan and Trust Agreement. The effective date of
              the Plan for the adopting organization will be that stated in the
              Adoption Resolution and from and after such effective date the
              adopting organization will assume all the rights, obligations and
              liabilities as a Participating Employer under this Plan. The
              administrative powers of and control by the Plan Sponsor as
              provided in the Plan, including the sole right of amendment or
              termination of the Plan, of appointment and removal of the Plan
              Administrator and the Trustee, and of appointment and removal of
              an investment manager will not be diminished by reason of the
              participation of the adopting organization in the Plan.

         (b)  Withdrawal

              Any Participating Employer may withdraw from the Plan at any time,
              without affecting the Plan Sponsor or other Participating
              Employers not withdrawing. Withdrawal shall be effected by
              providing a written resolution delivered to the Trustee and Plan
              Sponsor specifying the effective date of such withdrawal. A
              withdrawing Participating Employer may arrange for the
              continuation by itself or its successor of this Plan in separate
              forms for its own employees, with such amendments, if any, as it
              may deem proper, and may arrange for continuation of the Plan by
              merger with an existing plan and/or transfer of plan assets. The
              Plan Sponsor may, in its absolute discretion, terminate a
              Participating Employer's participation at any time when in its
              judgment the Participating Employer fails or refuses to discharge
              its obligations under the Plan.

         (c)  Adoption Contingent Upon Initial and Continued Qualifications

              The adoption of this Plan by an organization as provided is hereby
              made contingent and subject to the condition precedent that said
              adopting organization meets, for its Employees, all the statutory
              requirements for qualified plans, including, but not limited to,
              Code Sections 401(a) and 501(a). If the Plan or the Trust, in its
              operation, becomes disqualified, for any reason, as to the
              adopting organization and its Employees, the portion of the Plan
              assets

                                      8-5
<PAGE>

              allocable to them will be segregated as soon as is
              administratively feasible, pending either the prompt (1)
              requalification of the Plan as to the organization and its
              employees to the satisfaction of the Internal Revenue Service so
              as not to affect the continued qualified status thereof as to
              other Employers, (2) withdrawal of the organization from this Plan
              and a continuation by itself or its successor of its plan
              separately from this Plan, or by merger with another existing
              plan, with a transfer of its said segregated portion of Plan
              assets, or (3) termination of the Plan as to itself and its
              Employees.

8.11     Employer Contributions

         Employer contributions made to the Plan and Trust are made and will be
         held for the sole purpose of providing benefits to Participants and
         their Beneficiaries.

         In no event will any contribution made by the Employer to the Plan and
         Trust or income therefrom revert to the Employer except as provided in
         Section 10.01(e) or as provided below.

         (a)  Notwithstanding any provision of this Plan to the contrary, if a
              contribution is made by an Employer because of a mistake of fact,
              the contribution may be returned to the Employer within one year
              after the payment of the contribution. If demand is made by the
              Employer within one year after payment of the contribution, the
              Trustee will return the amount of the mistaken contribution which
              will be equal to the excess of (i) the amount contributed over
              (ii) the amount that would have been contributed had there not
              occurred a mistake of fact. Earnings attributable to mistaken
              contributions may not be returned to the Employer, but losses
              attributable thereto will reduce the amount to be returned.

              Notwithstanding any provision of this Plan to the contrary, if the
              Internal Revenue Service determines that the Plan as adopted by
              the Employer does not qualify under applicable sections of the
              Code and applicable Treasury Regulations, and the Employer filed
              an application with the Internal Revenue Service for a
              determination of the qualified status of the Plan by the due date
              of the return for the taxable year in which the Plan was adopted,
              the value of all assets will be distributed by the Trustee to the
              Employer within one year after the date such initial qualification
              is denied. Thereafter, the Employer's participation in this Plan
              and Trust will be considered rescinded and of no force or effect.

         (c)  Notwithstanding any provision of this Plan to the contrary, any
              contribution by the Employer to the Plan is conditioned on the
              deductibility of the contribution by the Employer under the Code.
              To the extent any deduction is disallowed, the Employer, within
              one year following a final determination of the disallowance,
              whether by agreement with the Internal Revenue Service or by final
              decision in a court of competent jurisdiction, may demand
              repayment of the disallowed contribution, and the Trustee will
              return the contribution within one year following the
              disallowance. Earnings attributable to excess contributions may
              not be returned to the Employer, but losses attributable thereto
              will reduce the amount to be returned.

8.12     Employees in Qualified Military Service

         Notwithstanding any provision of this Plan to the contrary,
         contributions, benefits and service credits with respect to qualified
         military service will be provided in accordance with Code

                                      8-6
<PAGE>

         Section 414(u). Provisions of this plan that refer to Qualified
         Military Service as defined in Code Section 414(u) are effective on the
         later of the Effective Date of the Plan or December 12, 1994.

                                      8-7
<PAGE>

                                    Article 9

                                 ADMINISTRATION

9.01     Plan Administrator

         The Plan Administrator will have the responsibility for the general
         supervision and administration of the Plan and will be a fiduciary of
         the Plan. The Plan Sponsor may, by Written Resolution, appoint one or
         more individuals to serve as Plan Administrator, including in the form
         of an Advisory Committee. If the Plan Sponsor does not appoint an
         individual or individuals as Plan Administrator, the Plan Sponsor will
         function as Plan Administrator. The Plan Sponsor may at any time, with
         or without cause, remove an individual as Plan Administrator or
         substitute another individual therefor.

9.02     Powers and Duties of the Plan Administrator

         The Plan Administrator will be charged with and will have delegated to
         it the full power, duty, authority and discretion to interpret and
         construe the provisions of this Plan, to determine its meaning and
         intent and to make application thereof to the facts of any individual
         case; to determine in its discretion the rights and benefits of
         Participants and the eligibility of Employees; to give necessary
         instructions and directions to the Trustee and the Insurer as herein
         provided or as may be requested by the Trustee and the Insurer from
         time to time; to resolve all questions of fact relating to any of the
         foregoing; and generally to direct the administration of the Plan
         according to its terms. All decisions of the Plan Administrator in
         matters properly coming before it according to the terms of this Plan,
         and all actions taken by the Plan Administrator in the proper exercise
         of its administrative powers, duties and responsibilities, will be
         final and binding upon all Employees, Participants and Beneficiaries
         and upon any person having or claiming any rights or interest in this
         Plan. The Plan Administrator may engage agents to assist it and may
         engage legal counsel who may be counsel for the Plan Sponsor.

         The Plan Sponsor and the Plan Administrator will make and receive any
         reports and information, and retain any records necessary or
         appropriate to the administration of this Plan or to the performance of
         duties hereunder or to satisfy any requirements imposed by law. In the
         performance of its duties, the Plan Administrator will be entitled to
         rely on information duly furnished by any Employee, Participant or
         Beneficiary or by the Plan Sponsor or Trustee.

9.03     Actions of the Plan Administrator

         The Plan Administrator may adopt such rules as it deems necessary,
         desirable or appropriate with respect to the conduct of its affairs and
         the administration of the Plan. Whenever any action to be taken in
         accordance with the terms of the Plan requires the consent or approval
         of the Plan Administrator, or whenever an interpretation is to be made
         of the terms of the Plan, the Plan Administrator will act in a uniform
         and non-discriminatory manner, treating all Employees and Participants
         in similar circumstances in a like manner. If the Plan Administrator is
         a group of individuals, all of its decisions will be made by a majority
         vote. The Plan Administrator will

                                      9-1
<PAGE>

         have the authority to employ one or more persons to render advice or
         services with regard to the responsibilities of the Plan Administrator,
         including but not limited to attorneys, actuaries, and accountants.
         The Plan Administrator will have the authority to delegate its
         responsibilities under the Plan to appropriate individuals or entities
         to act on behalf of the Plan Administrator. Any persons employed to
         render advice or services will have no fiduciary responsibility for any
         ministerial functions performed with respect to this Plan.

9.04     Reliance on Plan Administrator and Plan Sponsor

         Until the Plan Sponsor gives notice to the contrary, the Trustee and
         any persons employed to render advice or services will be entitled to
         rely on the designation of Plan Administrator that has been furnished
         to them. In addition, the Trustee and any persons employed to render
         advice or services will be fully protected in acting upon the written
         directions and instructions of the Plan Administrator made in
         accordance with the terms of this Plan. If the Plan Administrator is a
         group of individuals, unless otherwise specified, any one of such
         individuals will be authorized to sign documents on behalf of the Plan
         Administrator and such authorized signatures will be recognized by all
         persons dealing with the Plan Administrator.

         The Trustee and any persons employed to render advice or services may
         take cognizance of any rules established by the Plan Administrator and
         rely upon them until notified to the contrary. The Trustee and any
         persons employed to render advice or services will be fully protected
         in taking any action upon any paper or document believed to be genuine
         and to have been properly signed and presented by the Plan
         Administrator, Plan Sponsor or any agent of the Plan Administrator
         acting on behalf of the Plan Administrator.

9.05     Reports to Participants

         The Plan Administrator will report in writing to a Participant his
         Accrued Benefit under the Plan and the Vested Percentage of such
         benefit when the Participant terminates his employment or reasonably
         requests such a report in writing from the Plan Administrator. To the
         extent required by law or regulation, the Plan Administrator will
         annually furnish to each Participant, and to each Beneficiary receiving
         benefits, a report that fairly summarizes the Plan's most recent
         report.

9.06     Bond

         The Plan Administrator and other fiduciaries of the Plan will be bonded
         to the extent required by ERISA or other applicable law. No additional
         bond or other security for the faithful performance of any duties under
         this Plan will be required.

9.07     Compensation of Plan Administrator

         The Compensation of the Plan Administrator will be left to the
         discretion of the Plan Sponsor; no person who is receiving full pay
         from the Employer will receive compensation for services as Plan
         Administrator. All reasonable and necessary expenses incurred by the
         Plan Administrator in supervising and administering the Plan will be
         paid from the Plan assets by the Trustee at the direction of the Plan
         Administrator to the extent directed by the Plan Sponsor.

                                      9-2
<PAGE>

9.08     Claims Procedure

         The Plan Administrator will make all determinations as to the rights of
         any Employee, Participant, Beneficiary or other person under the terms
         of this Plan. Any Employee, Participant or Beneficiary, or person
         claiming under them, may make claim for benefit under this Plan by
         filing written notice with the Plan Administrator setting forth the
         substance of the claim. If a claim is wholly or partially denied, the
         claimant will have the opportunity to appeal the denial upon filing
         with the Plan Administrator a written request for review within 60 days
         after receipt of notice of denial. In making an appeal the claimant may
         examine pertinent Plan documents and may submit issues and comments in
         writing. Denial of a claim or a decision on review will be made in
         writing by the Plan Administrator delivered to the claimant within 60
         days after receipt of the claim or request for review, unless special
         circumstances require an extension of time for processing the claim or
         review, in which event the Plan Administrator's decision must be made
         as soon as possible thereafter but not beyond an additional 60 days. If
         no action on an initial claim is taken within 120 days, the claims will
         be deemed denied for purposes of permitting the claimant to proceed to
         the review stage. The denial of a claim or the decision on review will
         specify the reasons for the denial or decision and will make reference
         to the pertinent Plan provisions upon which the denial or decision is
         based. The denial of a claim will also include a description of any
         additional material or information necessary for the claimant to
         perfect the claim and an explanation of the claim review procedure
         herein described. The Plan Administrator will serve as an agent for
         service of legal process with respect to the Plan unless the Plan
         Sponsor, through Written Resolution, appoints another agent.

9.09     Unclaimed Benefits

         If a Participant or Beneficiary is entitled to a distribution from the
         Plan, the Participant or Beneficiary will be responsible for providing
         the Plan Administrator with his current address. If the Plan
         Administrator notifies the Participant or Beneficiary by registered
         mail (return receipt requested) at his last known address that he is
         entitled to a distribution and also notifies him of the provisions of
         this paragraph, and the Participant or Beneficiary fails to claim his
         benefits under the Plan or provide his current address to the Plan
         Administrator within one year after such notification, the
         distributable amount will be forfeited and used to reduce the cost of
         the Plan. If the Participant or Beneficiary is subsequently located,
         such benefit will be restored.

9.10     Fiduciary Responsibility

         The Trustee will be solely responsible for its own acts or omissions.
         The Trustee will not have duty to question any other fiduciary's
         performance of duties allocated to such other fiduciary pursuant to the
         Plan. If the Plan permits the appointment of additional trustees of
         separate Trust Funds under the Plan, each will have no duties or
         responsibilities for Plan assets held by another trustee.

         Nothing contained in this Section will preclude any agreement
         allocating specific responsibilities or obligations among the
         co-fiduciaries provided that the agreement does not violate any of the
         terms and provisions of this Plan or the requirements of applicable
         laws.

                                      9-3
<PAGE>

9.11     Expenses of Administration

         The Plan Sponsor does not and will not guarantee the Plan assets
         against loss. The Plan Sponsor may in its sole discretion, but will not
         be obligated to, pay the ordinary expenses of establishing the Plan,
         including the fees of administrators, recordkeepers, consultants,
         accountants and attorneys in connection therewith. The Plan Sponsor
         may, in its sole discretion (but will not be obligated to), pay other
         costs and expenses of administering the Plan, the taxes imposed upon
         the Plan, if any, and the fees, charges or commissions with respect to
         the purchase and sale of Plan assets. Unless paid by the Plan Sponsor,
         such costs and expenses, taxes (if any), and fees, charges and
         commissions will be a charge upon Plan assets and deducted by the
         Trustee.

9.12     Distribution Authority

         If any person entitled to receive payment under this Plan is a minor,
         declared incompetent or is under other legal disability, the Plan
         Administrator may, in its sole discretion, direct the Trustee to:

         (a)  Distribute directly to the person entitled to the payment;

         (b)  Distribute to the legal guardian or, if none, to a parent of the
              person entitled to payment or to a responsible adult with whom the
              person entitled to payment maintains his residence;

         (c)  Distribute to a custodian for the person entitled to payment under
              the Uniform Gifts to Minors Act if permitted by the laws of the
              state in which the person entitled to payment resides; or

         (d)  Withhold distribution of the amount payable until a court of
              competent jurisdiction determines the rights of the parties
              thereto or appoints a guardian of the estate of the person
              entitled to payment.

         If there is any dispute, controversy or disagreement between any
         Beneficiary or person and any other person as to who is entitled to
         receive the benefits payable under this Plan, or if the Plan
         Administrator is uncertain as to who is entitled to receive benefits,
         or if the Plan Administrator is unable to locate the person who is
         entitled to benefits, the Plan Administrator may with acquittance
         interplead the funds into a court of competent jurisdiction in the
         judicial district in which the Plan Sponsor maintains its principal
         place of business and, upon depositing the funds with the clerk of the
         court, be released from any further responsibility for the payment of
         the benefits. If it is necessary for the Plan Administrator to retain
         legal counsel or incur any expense in determining who is entitled to
         receive the benefits, whether or not it is necessary to institute court
         action, the Plan Administrator will be entitled to reimbursement from
         the benefits for the amount of its reasonable costs, expenses and
         attorneys' fees incurred.

9.13     Member's Compensation, Expenses

         The Sponsor may appoint an Advisory Committee to administer the Plan,
         the members of which may or may not be Participants in the Plan, or
         which may be the Plan Administrator acting alone. The members of the
         Advisory Committee will serve without compensation for services as
         such,

                                      9-4
<PAGE>

         but the Employer will pay all expenses of the Advisory Committee,
         including the expense for any bond required under ERISA.

9.14     Term

         Each member of the Advisory Committee serves until the appointment of
         his successor.

9.15     Powers

         In case of a vacancy in the membership of the Advisory Committee, the
         remaining members of the Advisory Committee may exercise any and all of
         the powers, authority, duties and discretion conferred upon the
         Advisory Committee pending the filling of the vacancy.

9.16     General

         The Advisory Committee, in its sole and absolute discretion, shall
         have all powers necessary to discharge its duties under this Plan
         including, without limitation, the following:

         (a)  To select a Secretary, who need not be a member of the Advisory
              Committee;

         (b)  To determine the rights of eligibility of an Employee to
              participate in the Plan, the value of a Participant's Accrued
              Benefit and the Nonforfeitable percentage of each
              Participant's Accrued Benefit;

         (c)  To adopt rules of procedure and regulations necessary for the
              proper and efficient administration of the Plan provided the
              rules are not inconsistent with the terms of this Plan;

         (d)  To construe and enforce the terms of the Plan and the rules
              and regulations it adopts, including interpretation of the
              Plan documents, and documents related to the Plan's operation,
              and its decisions shall be final and binding on all interested
              persons;

         (e)  To direct the Trustee as respects the crediting and distribution
              of the Trust;

         (f)  To review and render decisions respecting a claim for (or denial
              of a claim for) a benefit under the Plan;

         (g)  To furnish the Employer with information which the Employer may
              require for tax or other purposes;

         (h)  To engage the service of agents whom it may deem advisable to
              assist it with the performance of its duties; and

         (i)  To engage the services of an Investment Manager or Managers
              (as defined in ERISA ss.3(38)), each of whom will have full
              power and authority to manage, acquire or dispose (or direct
              the Trustee with respect to acquisition or disposition) of any
              Plan asset under its control.

                                      9-5
<PAGE>

         The Advisory Committee must exercise all of its powers, duties and
         discretion under the Plan in a uniform and nondiscriminatory manner.

9.17     Funding Policy

         The Advisory Committee will review, not less often than annually, all
         pertinent Employee information and Plan data in order to establish
         the funding policy of the Plan and to determine the appropriate
         methods of carrying out the Plan's objectives. The Advisory Committee
         must communicate periodically, as it deems appropriate, to the
         Trustee and to any Plan Investment Manager the Plan's short-term and
         long-term financial needs so investment policy can be coordinated
         with Plan financial requirements.

9.18     Manner of Action

         The decision of a majority of the members appointed and qualified
         controls.

9.19     Authorized Representative

         The Advisory Committee may authorize any person, whether or not such
         person is a member of the Advisory Committee, to sign on its behalf any
         notices, directions, applications, certificates, consents, approvals,
         waivers, letters or other documents. The Advisory Committee must
         evidence this authority by an instrument signed by all members and
         filed with the Trustee.

9.20     Interested Member

         No member of the Advisory Committee may decide or determine any matter
         concerning the distribution, nature or method of settlement of his own
         benefits under the Plan, except in exercising an election available to
         that member in his capacity as a Participant, unless the Plan
         Administrator is acting alone in the capacity of the Advisory
         Committee.

9.21     Unclaimed Account Procedure

         The Plan does not require the Trustee or the Plan Administrator to
         search for, or ascertain the whereabouts of, any Participant or
         Beneficiary. At the time the Participant's or Beneficiary's benefit
         becomes distributable, the Plan Administrator, by certified or
         registered mail addressed to his last known address of record with the
         Plan Administrator or the Employer, must notify the Participant, or
         Beneficiary, that he is entitled to a distribution under this Plan. The
         notice must quote the provisions of this Section 9.21. If the
         Participant, or Beneficiary, fails to claim his distributive share or
         make his whereabouts known in writing to the Plan Administrator within
         6 months from the date of mailing of the notice, the Plan Administrator
         will treat the Participant's or Beneficiary's unclaimed payable Accrued
         Benefit as forfeited and will reallocate the unclaimed payable Accrued
         Benefit. Where the benefit is distributable to the Participant, the
         forfeiture under this paragraph occurs as of the last day of the notice
         period, if the Participant's Nonforfeitable Accrued Benefit does not
         exceed $5,000, or as of the first day the benefit is distributable
         without the Participant's consent, if the present value of the
         Participant's

                                      9-6
<PAGE>

         Nonforfeitable Accrued Benefit exceeds $5,000. Where the
         benefit is distributable to a Beneficiary, the forfeiture occurs on the
         date the notice period ends except, if the Beneficiary is the
         Participant's spouse and the Nonforfeitable Accrued Benefit payable to
         the spouse exceeds $5,000, the forfeiture occurs as of the first day
         the benefit is distributable without the spouse's consent. Pending
         forfeiture, the Plan Administrator, following the expiration of the
         notice period, may direct the Trustee to segregate the Nonforfeitable
         Accrued Benefit in a segregated Account and to invest that segregated
         Account in Federally insured interest bearing savings accounts or time
         deposits (or in a combination of both), or in other fixed income
         investments.

         If a Participant or Beneficiary who has incurred a forfeiture of his
         Accrued Benefit under the provisions of the first paragraph of this
         Section 9.21 makes a claim, at any time, for his forfeited Accrued
         Benefit, the Plan Administrator must restore the Participant's or
         Beneficiary's forfeited Accrued Benefit to the same dollar amount as
         the dollar amount of the Accrued Benefit forfeited, unadjusted for any
         gains or losses occurring subsequent to the date of the forfeiture. The
         Plan Administrator will make the restoration during the Plan Year in
         which the Participant or Beneficiary' makes the claim, first from the
         amount, if any, of Participant forfeitures the Plan Administrator
         otherwise would allocate for the Plan Year, then from the amount, if
         any, of the Trust Fund net income or gain for the Plan Year and then
         from the amount, or additional amount, the Employer contributes to
         enable the Plan Administrator to make the required restoration. The
         Plan Administrator will direct the Trustee to distribute the
         Participant's or Beneficiary's restored Accrued Benefit to him no later
         than 60 days after the close of the Plan Year in which the Plan
         Administrator restores the forfeited Accrued Benefit. The forfeiture
         provisions of this Section 9.21 apply solely to the Participant's or to
         the Beneficiary's Accrued Benefit derived from Employer contributions.

9.22     Investment Manager

         The Plan Administrator shall have the right to appoint an Investment
         Manager for all or any part of the assets of the Trust Fund as the Plan
         Administrator shall designate, provided that any firm so appointed
         shall be and continue qualified to act as such in accordance with
         ERISA. The Plan Administrator may remove any Investment Manager at
         anytime, and need not specify any cause for such removal.

                                      9-7
<PAGE>

                                   Article 10

                           LIMITATION ON CONTRIBUTIONS

10.01    Limitation on Annual Additions

         The amount of the Annual Addition which may be allocated under this
         Plan to any Participant's Account as of any Allocation Date will not
         exceed the Defined Contribution Limit (based upon his Compensation up
         to such Valuation Date) reduced by the sum of any allocations of Annual
         Additions made to Participant's Accounts under this Plan as of any
         preceding Allocation Date within the Limitation Year.

         If, as a result of the allocation of forfeitures, a reasonable error in
         estimating a participant's Compensation or a reasonable error in
         determining the amount of elective deferrals (within the meaning of
         section 402(g)(3) of the Code), the Annual Addition under this Plan on
         behalf of a Participant exceeds the Defined Contribution Limit for such
         Participant, then such amount in excess of the Defined Contribution
         Limit shall be reduced as of any Allocation Date. The reduction will
         be, to the extent required, effected by first reducing Participant
         contributions (which increase the Annual Addition), then Forfeitures
         (if any), and then Employer contributions to be allocated under this
         Plan on behalf of the Participant as of the Allocation Date.

         Effective January 1, 2002, all employees who are eligible to make
         Employee Pre-tax 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, Code Section 414(v). Such Catch-Up Contributions shall
         not be taken into account for purposes of the provisions of the plan
         implementing the required limitations of Code Sections 402(g) and 415.
         The plan shall not be treated as failing to satisfy the provisions of
         the plan implementing the requirements of Code Sections 401(k)(3),
         401(k)(11), 401(k)(12), 410(b), or 416, as applicable, by reason of the
         making of such Catch-Up Contributions.

         Any necessary reduction will be made as follows:

         (a)  The amount of the reduction consisting of after-tax Participant
              contributions and income allocable to such contributions will be
              paid to the Participant as soon as administratively feasible.

         (b)  The amount of the reduction consisting of any other Participant
              contributions and income allocable to such contributions will be
              paid to the Participant as soon as administratively feasible.

         (c)  The amount of the reduction consisting of Forfeitures will be
              allocated and reallocated to other Accounts in accordance with the
              Plan formula for allocating Forfeitures to the extent

                                      10-1
<PAGE>

              that such allocations do not cause the additions to any other
              Participant's Accounts to exceed the lesser of the Defined
              Contribution Limit or any other limitation provided in the Plan.

         (d)  The amount of the reduction consisting of Employer contributions
              will be allocated and reallocated to other Accounts in accordance
              with the Plan formula for Employer Contributions to the extent
              that such allocations do not cause the additions to any other
              Participant's Accounts to exceed the lesser of the Defined
              Contribution Limit or any other limitation provided in the Plan.

         (e)  To the extent that the reductions described in paragraph (d)
              cannot be allocated to other Participant's Accounts, the
              reductions will be allocated to a suspense account as Forfeitures
              and held therein until the next succeeding Allocation Date on
              which Forfeitures could be applied under the provisions of the
              Plan. All amounts held in a suspense account must be applied as
              Forfeitures before any additional contributions, which would
              constitute Annual Additions, may be made to the Plan. If the Plan
              terminates, the suspense account will revert to the Employer to
              the extent it may not be allocated to any Participant's Accounts.

         (f)  If a suspense account is in existence at any time during a
              Limitation Year pursuant to this Section, it will not participate
              in the allocation of the Trust Fund's investment gains and losses.

10.02    Where Employer Maintains Another Qualified Plan

         (a)  Where Employer Maintains Another Qualified Defined Contribution
              Plan

              If the Employer maintains this Plan and one or more other
              qualified defined contribution plans, one or more welfare benefit
              funds (as defined in Code Section 419(e)), or one or more
              individual medical accounts (as defined in Code Section
              415(l)(2)), all of which are referred to in this Article 10 as
              "qualified defined contribution plans," the Annual Additions
              allocated under this Plan to any Participant's Accounts will be
              limited in accordance with the allocation provisions of this
              Section 10.02(a).

              The amount of the Annual Additions which may be allocated under
              this Plan to any Participant's Accounts as of any Allocation Date
              will not exceed the Defined Contribution Limit (based upon
              Compensation up to the allocation date) reduced by the sum of any
              allocations of Annual Additions made to the Participant's Accounts
              under this Plan and any other qualified defined contribution plans
              maintained by the Employer as of any earlier Allocation Date
              within the Limitation Year.

              If an Allocation Date of this Plan coinciding with an Allocation
              Date of any other plan described in the foregoing paragraph, the
              amount of Annual Additions to be allocated on behalf of a
              Participant under this Plan as of such date will be an amount
              equal to the product of the amount described in the next preceding
              paragraph multiplied by a fraction (not to exceed 1.0), the
              numerator of which is the amount to be allocated under this Plan
              without regard to this Article during the Limitation Year and the
              denominator of which is the amount that would otherwise be
              allocated on this Allocation Date under all plans without regard
              to this Article 10.

                                      10-2
<PAGE>

              If the Annual Addition under this Plan on behalf of a Participant
              is to be reduced as of any Allocation Date as a result of the next
              preceding two paragraphs, the reduction will be, to the extent
              required, effected by first reducing Participant contributions
              (which increase the Annual Addition) plus applicable trust
              earnings, then Forfeitures (if any), and then any Employer
              contributions plus applicable trust earnings, to be allocated
              under this Plan on behalf of the Participant as of the Allocation
              Date.

              If as a result of the first four paragraphs of this Section 10.02,
              the allocation of additions is reduced, the reduction will be
              treated in the manner described in the third paragraph of Section
              10.01.

         (b)  Where Employer Maintains a Qualified Defined Benefit Plan

              If the Employer maintains (or has ever maintained), in addition to
              this Plan, one or more qualified defined benefit plans, then for
              any Limitation Year beginning before January 1, 2000, the Annual
              Additions allocated under this Plan to any Participant's Accounts
              will be limited in accordance with the provisions of Code Section
              415(e), incorporating any transition rules that may apply to a
              Participant's Accounts and including any adjustments that may be
              required for a Limitation Year in which the Plan is determined to
              be Top Heavy and subject to the requirements of Code Section 416.

10.03    Definitions Applicable to Article 10

         (a)  Allocation Date

              Allocation Date means the date with respect to which all or a
              portion of employer contributions, employee contributions and/or
              forfeitures are allocated to participant accounts under a defined
              contribution plan.

         (b)  Annual Additions

              Annual Additions are the sum of the following amounts allocated to
              any defined contribution plan maintained by the Employer
              (including voluntary contributions to any defined benefit plan
              maintained by the Employer) on behalf of a Participant for a
              Limitation Year:

              All Employee and Employer contributions;

              All reallocated forfeitures;

              Excess contributions described in Code Section 401(k) and excess
              aggregate contributions described in Code Section 401(m),
              irrespective of whether the Plan distributes or forfeits such
              Excess Amounts, and excess deferrals described in Code Section
              402(g), unless the excess deferrals are distributed no later than
              the first April 15 following the close of the Participant's
              taxable year;

              Excess Amounts reapplied to reduce Employer Contributions under
              this Section;

              Amounts allocated after March 31, 1984 to an individual medical
              account, as defined in Code Section 415(l)(2), included as part of
              a pension or annuity plan maintained by the Employer;

                                      10-3
<PAGE>

              Contributions paid or accrued after December 31, 1985, in taxable
              years ending after that date, which are attributable to
              post-retirement medical benefits allocated to the separate account
              of a Key Employee as defined in Code Section 419A(d)(3), under a
              welfare benefit fund, as described in Code Section 419(e),
              maintained by the Employer; and

              Allocations under a simplified employee pension plan.

              Contributions or forfeitures will be treated as Annual Additions
              regardless of whether they constitute Excess Deferrals, Excess
              Contributions or Excess Aggregate Contributions within the meaning
              of the regulations under Code Section 401(k) or 401(m) and
              regardless of whether they are corrected through distribution or
              recharacterization. Excess deferrals distributed in accordance
              with Treasury Regulation 1.402(g)-1(e)(2) or (3) are not Annual
              Additions.

         (c)  Compensation

              Except as otherwise provided in this Article 10, Compensation for
              purposes of this Article is Compensation as defined in Section
              1.05.

              For Plan Years beginning on or after January 1, 1998, Compensation
              for purposes of this Article 10 includes any amounts contributed
              by the Employer or any Related Employer on behalf of any Employee
              pursuant to a salary reduction agreement which are not includable
              in the gross income of the Employee due to Code Section 125,
              402(e)(3), 402(h), 402(k), 403(b), 457, or other amounts which may
              be included under the provisions of Code Section 415(c)(3), as
              amended from time to time.

              For Plan Years beginning prior to January 1, 1998, Compensation
              for purposes of this Article 10 excludes any amounts contributed
              by the Employer or any Related Employer on behalf of any Employee
              pursuant to a salary reduction agreement which are not includable
              in the gross income of the Employee due to Code Section 125,
              402(e)(3), 402(h), 402(k) or 403(b).

              For purposes of this Article 10, the period used to determine an
              Employee's Compensation is the Limitation Year.

         (d)  Defined Contribution Limit

              The Defined Contribution Limit for a given Limitation Year is
              equal to the lesser of (1) the Defined Contribution Compensation
              Limit, which for Limitation Years ending before January 1, 2002,
              is 25% of Compensation applicable to the Limitation Year and for
              Limitation Years beginning on or after January 1, 2002, 100% of
              Compensation applicable to the Limitation Year, or (2) the Defined
              Contribution Dollar Limit. The Defined Contribution Dollar Limit
              shall be the dollar limitation under Code Section 415(c)(1)(A), as
              adjusted for cost of living under Code Section 415(d). If a short
              Limitation Year is created because of an amendment changing the
              Limitation Year to a different 12 consecutive month period, the
              Defined Contribution Dollar Limit is multiplied by a fraction, the
              numerator of which is equal to the number of months in the short
              Limitation Year and the denominator of which is 12.

                                      10-4
<PAGE>

         (e)  Employer

              The Employer is the Employer that adopts this Plan together with
              all Related Employers. For this purpose, the definition of Related
              Employer in Section 1.09 of this Plan is modified by Code Section
              415(h).

         (f)  Limitation Year

              The Limitation Year will be the 12 consecutive month period which
              is specified in Article 1 of this Plan and which is adopted for
              all qualified plans maintained by the Plan Sponsor pursuant to a
              Written Resolution adopted by the Plan Sponsor. In the event of a
              change in the Limitation Year, the additional limitations of
              Treasury Regulation 1.415-2(b)(4)(iii) will also apply.

                                      10-5
<PAGE>

                                   Article 11

                                NONDISCRIMINATION

11.01    Highly Compensated Definitions

         (a)  Calendar Year Data Election

              The Calendar Year Data Election means the Employer has elected to
              determine who is Highly Compensated based on Compensation received
              (or for federal tax purposes, deemed to be received) in the
              Calendar Year that ends within the Plan Year for which the
              determination is being made. This election is permitted for Plans
              with fiscal Plan Years beginning after December 31, 1997. For 1997
              Determination Years, Plans with calendar Plan Years were also
              permitted to make this election.

         (b)  Compensation

              Except as otherwise provided in this paragraph, Compensation for
              purposes of this Section 11.01 is Compensation as defined in
              Section 1.05.

              For purposes of determining whether an Employee is a Highly
              Compensated Employee, the period used to determine an Employee's
              Compensation is the Plan Year.

         (c)  Determination Year

              Determination Year means the Plan Year for which the determination
              of who is Highly Compensated is being made.

         (d)  Highly Compensated Employee

              Highly Compensated Employee means any individual who is a Highly
              Compensated Active Employee or a Highly Compensated Former
              Employee within the meaning of Code Section 414(q) and the
              regulations thereunder.

         (d)  Highly Compensated Active Employee

               Highly Compensated Active Employee means any individual who:

                  o During the Determination Year or the Lookback Year was at
                    any time a 5-percent Owner (within the meaning of Code
                    Section 416(i)) of the Employer or any Related Employer;

                  o During the Calendar Year Lookback Year

                        o (i) received Compensation from the Employer and all
                          Related Employers in excess of $80,000 (or any greater
                          amount determined by regulations issued by the
                          Secretary of the Treasury under Code Section 415(d));
                          and

                        o (ii), was in the Top-paid Group for such Lookback
                          Year.

                                      11-1
<PAGE>

              The Effective Date of the foregoing definition is the Plan Year
              commencing January 1, 2002. The Employer has specified in the
              Addendum attached hereto and made a part of this Plan, the Plan
              Years for which another definition applies.

         (e)  Highly Compensated Former Employee

              Highly Compensated Former Employee means any Former Employee who
              had a Separation Year (within the meaning of Treasury Regulation
              1.414(q)-1T Q&A-5) and was a Highly Compensated Active Employee
              for either the Separation Year or any Determination Year ending on
              or after the Employee's 55th birthday.

         (f)  Highly Compensated Group

              Highly Compensated Group means all Highly Compensated Employees.

         (g)  Lookback Year

              Lookback Year means the 12-month period immediately preceding the
              Determination Year.

         (h)  Non-Highly Compensated Employee

              Non-Highly Compensated Employee means an Employee who is not a
              Highly Compensated Employee.

         (i)  Non-Highly Compensated Group

              Non-Highly Compensated Group means all Non-Highly Compensated
              Employees.

         (j)  Top-Paid Group

              Top-Paid Group means those individuals who are among the top 20
              percent of Employees of the Employer and all Related Employers
              when ranked on the basis of Compensation received during the year.
              In determining the number of individuals in the Top-Paid Group
              (but not the identity of those individuals), the following
              individuals may be excluded:

              Employees who have not completed 6 months of Service by the end of
              the year. For this purpose, an Employee who has completed One Hour
              of Service in any calendar month will be credited with one month
              of Service;

              Employees who normally work fewer than 17 1/2hours per week;

              Employees who normally work fewer than 6 months during any year.
              For this purpose, an Employee who has worked on one day of a month
              is treated as having worked for the whole month;

              Employees who have not reached age 21 by the end of the year;

              Nonresident aliens who received no earned income (which
              constitutes income from sources within the United States) within
              the year from the Employer or any Related Employer; and

                                      11-2
<PAGE>

              Employees covered by a collective bargaining agreement negotiated
              in good faith between the employee representatives and the
              Employer or a group of employers of which the Employer is a member
              if (i) 90% or more of all employees of the Employer and all
              Related Employers are covered by collective bargaining agreements,
              and (ii) this Plan covers only Employees who are not covered under
              a collective bargaining agreement.

11.02    Nondiscrimination Requirements under Code Sections 401(k) and 401(m)

         (a)  Effective Date

              The provisions of this Article are effective on the later of the
              Effective Date of the Plan or the first day of the first Plan Year
              beginning after December 31, 1996.

         (b)  Definitions Relating to Code Sections 401(k) and 401(m)

              The following definitions apply to this Section:

              (1) Aggregate Limit

                  With respect to a given Plan Year, Aggregate Limit means the
                  greater of the sum of [A + B] or the sum of [C + D] where:

                      A is equal to 125% of the greater of DP or CP;

                      B is equal to 2 percentage points plus the lesser of DP or
                      CP, not to exceed 2 times the lesser of DP or CP;

                      C is equal to 125% of the lesser of DP or CP;

                      D is equal to 2 percentage points plus the greater of DP
                      or CP, not to exceed 2 times the greater of DP or CP;

                      DP represents the Deferral Percentage for the Non-highly
                      Compensated Group eligible under the Cash or Deferred
                      Arrangement for the Plan Year; and

                      CP represents the Contribution Percentage for the
                      Non-highly Compensated Group eligible under the plan
                      providing for the Employee After-tax Contributions or
                      Employer Matching Contributions for the Plan Year
                      beginning with or within the Plan Year of the Cash or
                      Deferred Arrangement.

              (2) Cash or Deferred Arrangement (CODA)

                  A Cash or Deferred Election is any election (or modification
                  of an earlier election) by an Employee to have the Employer
                  either:

                  (A) provide an amount to the Employee in the form of cash or
                      some other taxable benefit that is not currently
                      available, or

                  (B) contribute an amount to the Plan (or provide an accrual or
                      other benefit) thereby deferring receipt of Compensation.

                                      11-3
<PAGE>

                  A Cash or Deferred Election will only be made with respect to
                  an amount that is not currently available to the Employee on
                  the date of election. Further, a Cash or Deferred Election
                  will only be made with respect to amounts that would have (but
                  for the Cash or Deferred Election) become currently available
                  after the later of the date on which the Employer adopts the
                  Cash or Deferred Arrangement or the date on which the
                  arrangement first becomes effective.

                  A Cash or Deferred Election does not include a one-time
                  irrevocable election upon the Employee's commencement of
                  employment or first becoming an Eligible Employee.

              (3) Compensation

                  Except as otherwise provided in this paragraph, Compensation
                  for purposes of this Section 11.02 is Compensation as defined
                  in Section 1.05.

                  For purposes of this Section 11.02, the period used to
                  determine an Employee's Compensation for a Plan Year may, at
                  the election of the Employer, be limited to that portion of
                  the Plan Year in which the Employee was an Eligible Employee.

              (4) Contribution Percentage

                  Contribution Percentage means, for any specified group, the
                  average of the ratios calculated (to the nearest one-hundredth
                  of one percent) separately for each Participant in the group,
                  of the amount of Employee After-tax Contributions and Matching
                  Contributions which are made by or on behalf of each
                  Participant for a Plan Year to each Participant's Compensation
                  for the Plan Year.

                  For purposes of determining the Contribution Percentage, each
                  Employee who is eligible under the terms of the Plan to make
                  or to have contributions made on his behalf is treated as a
                  Participant. The Contribution Percentage of an eligible
                  Employee who makes no Employee After-tax Contribution and
                  receives no Matching Contribution is zero.

                  The Contribution Percentage of a Participant who is a Highly
                  Compensated Employee for the Plan Year and who is eligible to
                  make Employee After-tax Contributions or receive an allocation
                  of Matching Contributions (including Elective Contributions
                  and Nonelective Contributions which are treated as Employee or
                  Matching Contributions for purposes of the Contribution
                  Percentage Test) allocated to his accounts under two or more
                  plans which are sponsored by the Employer will be determined
                  as if the Employee After-tax and Matching Contributions were
                  made under a single plan. For purposes of this paragraph, if a
                  Highly Compensated Employee participates in two or more such
                  plans which have different Plan Years, all plans ending with
                  or within the same calendar year will be treated as a single
                  plan.

                  Anything to the contrary notwithstanding, in calculating the
                  average Non-highly Compensated Employee average Contribution
                  Percentage for the 1997 Plan Year, the plan must use the
                  Highly Compensated Employee definition applicable to the
                  preceding Plan Year.

                                      11-4
<PAGE>

              (5) Contribution Percentage Test

                  The Contribution Percentage Test is a test applied on a Plan
                  Year basis to determine whether a plan meets the requirements
                  of Code Section 401(m). For 1997 and 1998 plan years, a plan
                  may perform the Contribution Percentage Test using either
                  current year data or prior year data without Internal Revenue
                  Service approval. The Appendix attached hereto and made a part
                  of this Plan describes the testing elections made by the
                  Employer for the 1997 and 1998 Plan Years.

                  In each of the following tests, the Contribution Percentage
                  for the Highly Compensated Group for a Plan Year is compared
                  with the Contribution Percentage for the Non-highly
                  Compensated Group for the Current Year. The Contribution
                  Percentage Test may be met by either satisfying the General
                  Contribution Percentage Test or the Alternative Contribution
                  Percentage Test.

                  Effective for Plan Years beginning after December 31, 1998,
                  the General Deferral Percentage Test is satisfied if the
                  Deferral Percentage for the Highly Compensated Group does not
                  exceed 125% of the Deferral Percentage for the Non-highly
                  Compensated Group, determined for the Plan Year for which the
                  General Deferral Percentage Test is conducted.

                  The Alternative Deferral Percentage Test is satisfied if the
                  Deferral Percentage for the Highly Compensated Group does not
                  exceed the lesser of:

                  (A) the Deferral Percentage for the Non-highly Compensated
                      Group plus 2 percentage points, or

                  (B) the Deferral Percentage for the Non-highly Compensated
                      Group multiplied by 2.0.

                  The Deferral Percentage for the Non-highly Compensated Group
                  shall be determined based on the average Deferral Percentage
                  of the Non-highly Compensated Group for the Plan Year for
                  which the Alternative Deferral Percentage Test is conducted.

                  If (i) one or more Highly Compensated Employees of the
                  Employer or any Related Employer are eligible to participate
                  in both a Cash or Deferred Arrangement and a plan which
                  provides for Employee After-tax Contributions or Matching
                  Contributions, (ii) the Deferral Percentage for the Highly
                  Compensated Group does not satisfy the General Deferral
                  Percentage Test, and (iii) the Contribution Percentage for the
                  Highly Compensated Group does not satisfy the General
                  Contribution Percentage Test, then the Deferral Percentage
                  Test will be deemed to be satisfied only if the sum of the
                  Deferral Percentage and the Contribution Percentage for the
                  Highly Compensated Group does not exceed the Aggregate Limit;
                  provided, however that the General Deferral Percentage Test
                  and the General Contribution; provided, however, that the
                  applicable Deferral Percentage Test and the applicable
                  Contribution Percentage Test are independently satisfied.

                  The Plan will not fail to satisfy the Deferral Percentage test
                  merely because all of the Eligible Employees under the Plan
                  for a Plan Year are Highly Compensated Employees.

                                      11-5
<PAGE>

                  If (i) one or more Highly Compensated Employees of the
                  Employer or any Related Employer are eligible to participate
                  in both a Cash or Deferred Arrangement and a plan which
                  provides for Employee After-tax Contributions or Matching
                  Contributions, (ii) the Deferral Percentage for the Highly
                  Compensated Group does not satisfy the General Deferral
                  Percentage Test, and (iii) the Contribution Percentage for the
                  Highly Compensated Group does not satisfy the General
                  Contribution Percentage Test, then the Contribution Percentage
                  Test will be deemed to be satisfied only if the sum of the
                  Deferral Percentage and the Contribution Percentage for the
                  Highly Compensated Group does not exceed the Aggregate Limit;
                  provided, however, that the applicable Deferral Percentage
                  Test and the applicable Contribution Percentage Test are
                  independently satisfied.

                  The Plan will not fail to satisfy the Contribution Percentage
                  test merely because all of the Eligible Employees under the
                  Plan for a Plan Year are Highly Compensated Employees.

              (6) Deferral Percentage

                  Deferral Percentage means, for any specified group, the
                  average of the ratios calculated (to the nearest one-hundredth
                  of one percent) separately for each Participant in the group,
                  of the amount of Elective Contributions which are made on
                  behalf of each Participant for a Plan Year to each
                  Participant's Compensation for the Plan Year.

                  For purposes of determining the Deferral Percentage, each
                  Employee who is eligible under the terms of the Plan to have
                  contributions made on his behalf is treated as a Participant.
                  The Deferral Percentage of an eligible Employee who makes no
                  Elective Contribution is zero.

                  The Deferral Percentage of a Participant who is a Highly
                  Compensated Employee for the Plan Year and who is eligible to
                  have Elective Contributions (including Nonelective
                  Contributions or Matching Contributions which are treated as
                  Elective Contributions for purposes of the Deferral Percentage
                  Test) allocated to his accounts under two or more Cash or
                  Deferred Arrangements which are maintained by the Employer
                  will be determined as if the Elective Contributions were made
                  under a single Arrangement. For purposes of this paragraph, if
                  a Highly Compensated Employee participates in two or more Cash
                  or Deferred Arrangements which have different Plan Years, all
                  Cash or Deferred Arrangements ending with or within the same
                  calendar year will be treated as a single Arrangement.

                  Anything to the contrary notwithstanding, in calculating the
                  average Non-highly Compensated Employee average Deferral
                  Percentage for the 1997 Plan Year, the plan must use the
                  Highly Compensated Employee definition applicable to the
                  preceding Plan Year.

              (7) Deferral Percentage Test

                  The Deferral Percentage Test is a test applied on a Plan Year
                  basis to determine whether a plan meets the requirements of
                  Code Section 401(k). For 1997 and 1998 plan years, a plan may
                  perform the Deferral Percentage Test using either current year
                  data or prior year data without Internal Revenue Service
                  approval. The Appendix attached hereto and made

                                      11-6
<PAGE>

                  a part of this Plan describes the testing elections made by
                  the Employer for the 1997 and 1998 Plan Years.

                  In each of the following tests, the Deferral Percentage for
                  the Highly Compensated Group for a Plan Year is compared with
                  the Deferral Percentage for the Non-highly Compensated Group.
                  for the current Plan Year (or the preceding Plan Year if
                  elected by the Employer in an Appendix to this Plan; provided,
                  however, that if such an election is made, it will be made in
                  accordance with regulations issued by the Secretary of the
                  Treasury). The Deferral Percentage Test may be met by either
                  satisfying the General Deferral Percentage Test or the
                  Alternative Deferral Percentage Test.

                  In the case of the first Plan Year of the Plan (if this is not
                  a successor plan within the meaning of Treasury Regulation
                  1.401(k)-1(d)(3)), the Deferral Percentage for the Non-highly
                  Compensated Group may be either (i) the actual Deferral
                  Percentage for the Non-highly Compensated Group for the first
                  Plan Year or, if the Employer elects, 3% as the Deferral
                  Percentage for the Non-highly Compensated Group for the
                  preceding year.

                  Effective for Plan Years beginning after December 31, 1998,
                  the General Deferral Percentage Test is satisfied if the
                  Deferral Percentage for the Highly Compensated Group does not
                  exceed 125% of the Deferral Percentage for the Non-highly
                  Compensated Group, determined for the Plan Year for which the
                  General Deferral Percentage Test is conducted.

                  The Alternative Deferral Percentage Test is satisfied if the
                  Deferral Percentage for the Highly Compensated Group does not
                  exceed the lesser of:

                  (A) the Deferral Percentage for the Non-highly Compensated
                      Group plus 2 percentage points, or

                  (B) the Deferral Percentage for the Non-highly Compensated
                      Group multiplied by 2.0.

                  The Deferral Percentage for the Non-highly Compensated Group
                  shall be determined based on the average Deferral Percentage
                  of the Non-highly Compensated Group for the Plan Year for
                  which the Alternative Deferral Percentage Test is conducted.

                  If (i) one or more Highly Compensated Employees of the
                  Employer or any Related Employer are eligible to participate
                  in both a Cash or Deferred Arrangement and a plan which
                  provides for Employee After-tax Contributions or Matching
                  Contributions, (ii) the Deferral Percentage for the Highly
                  Compensated Group does not satisfy the General Deferral
                  Percentage Test, and (iii) the Contribution Percentage for the
                  Highly Compensated Group does not satisfy the General
                  Contribution Percentage Test, then the Deferral Percentage
                  Test will be deemed to be satisfied only if the sum of the
                  Deferral Percentage and the Contribution Percentage for the
                  Highly Compensated Group does not exceed the Aggregate Limit;
                  provided, however, that the applicable Deferral Percentage
                  Test and the applicable Contribution Percentage Test are
                  independently satisfied.

                  The Plan will not fail to satisfy the Deferral Percentage test
                  merely because all of the Eligible Employees under the Plan
                  for a Plan Year are Highly Compensated Employees.

                                      11-7
<PAGE>

              (8) Elective Contribution

                  Elective Contribution means any contribution made by the
                  Employer to a Cash or Deferred Arrangement on behalf of and at
                  the election of an Employee. An Elective Contribution will be
                  taken into account for a given Plan Year only if:

                  (A) The Elective Contribution is allocated to the
                      Participant's Account as of a date within the Plan Year to
                      which it relates;

                  (B) The allocation is not contingent upon the Employee's
                      participation in the Plan or performance of services on
                      any date after the allocation date;

                  (C) The Elective Contribution is actually paid to the trust no
                      later than 12 months after the end of the Plan Year to
                      which the Elective Contribution relates; and

                  (D) The Elective Contribution relates to Compensation which
                      either (i) but for the Participant's election to defer,
                      would have been received by the Participant in the Plan
                      Year or (ii) is attributable to services performed by the
                      Participant in the Plan Year and, but for the
                      Participant's election to defer, would have been received
                      by the Participant within two and one-half months after
                      the close of the Plan Year.

                  Elective Contributions will be treated as Employer
                  Contributions for purposes of Code Sections 401(a), 401(k),
                  402(a), 404, 409, 411, 412, 415, 416, and 417.

              (9) Elective Deferral

                  Elective Deferral means the sum of the following:

                  (A) Any Elective Contribution to any Cash or Deferred
                      Arrangement to the extent it is not includable in the
                      Participant's gross income for the taxable year of
                      contribution;

                  (B) Any employer contribution to a simplified employee pension
                      as defined in Code Section 408(k) to the extent not
                      includable in the Participant's gross income for the
                      taxable year of contribution;

                  (C) Any employer contribution to an annuity contract under
                      Code Section 403(b) under a salary reduction agreement to
                      the extent not includable in the Participant's gross
                      income for the taxable year of contribution; plus

                  (D) Any employee contribution designated as deductible under a
                      trust described in Code Section 501(c)(18) for the taxable
                      year of contribution.

              (10) Eligible Employee

                  Eligible Employee means an Employee who is directly or
                  indirectly eligible to make a Cash or Deferred Election under
                  the Plan for all or a portion of the Plan Year. An Employee
                  who is unable to make a Cash or Deferred Election because the
                  Employee has not contributed to another plan is also an
                  Eligible Employee. An Employee who would be eligible to make
                  Elective Contributions but for a suspension due to a
                  distribution, a loan, or an election not to participate in the
                  Plan, is treated as an Eligible Employee for

                                      11-8
<PAGE>

                  purposes of Code Section 401(k)(3) and 401(m) for a Plan Year
                  even though the Employee may not make a Cash or Deferred
                  Election due to the suspension. Also, an Employee will not
                  fail to be treated as an Eligible Employee merely because the
                  employee may receive no additional Annual Additions because of
                  Code Section 415(c)(1) or 415(e).

              (11) Employee After-tax Contribution

                  Employee After-tax Contribution means any contribution made by
                  an Employee to any plan maintained by the Employer or any
                  Related Employer which is other than an Elective Contribution
                  and which is designated or treated at the time of contribution
                  as an after-tax contribution. Employee After-tax Contributions
                  include amounts attributable to Excess Contributions which are
                  recharacterized as Employee After-tax Contributions.

              (12) Excess Contribution

                  Excess Contribution means, for each member of the Highly
                  Compensated Group, the amount of Elective Contribution
                  (including any Qualified Nonelective Contributions and
                  Qualified Matching Contributions which are treated as Elective
                  Contributions) which exceeds the maximum contribution which
                  could be made if the Deferral Percentage Test were to be
                  satisfied.

              (13) Excess Aggregate Contribution

                  Excess Aggregate Contribution means, for each member of the
                  Highly Compensated Group, the amount of Employee After-tax and
                  Matching Contributions (including any Qualified Nonelective
                  Contributions and Elective Contributions which are treated as
                  Matching Contributions) which exceeds the maximum contribution
                  which could be made if the Contribution Percentage Test were
                  to be satisfied.

              (14) Excess Deferral

                  Excess Deferral means, for a given calendar year, that amount
                  by which each Participant's total Elective Deferrals under all
                  plans of all employers exceed the dollar limit in effect under
                  Code Section 402(g) for the calendar year.

              (15) Matching Contribution

                  Matching Contribution means any contribution made by the
                  Employer to any plan maintained by the Employer or any Related
                  Employer which is based on an Elective Contribution or an
                  Employee After-tax Contribution together with any forfeiture
                  allocated to the Participant's Account on the basis of
                  Elective Contributions, Employee After-tax Contributions or
                  Matching Contributions. A Matching Contribution will be taken
                  into account for a given Plan Year only if:

                  (A) The Matching Contribution is allocated to a Participant's
                      Account as of a date within the Plan Year to which it
                      relates;

                  (B) The allocation is not contingent upon the Employee's
                      participation in the Plan or performance of services on
                      any date after the allocation date;

                                      11-9
<PAGE>

                  (C) The Matching Contribution is actually paid to the Trust no
                      later than 12 months after the end of the Plan Year to
                      which the Matching Contribution relates; and

                  (D) The Matching Contribution is based on an Elective or
                      Employee After-tax Contribution for the Plan Year.

                  Any contribution or allocation, other than a Qualified
                  Nonelective Contribution, which is used to meet the minimum
                  contribution or benefit requirement of Code Section 416 is not
                  treated as being based on Elective Contributions or Employee
                  After-tax Contributions and therefore is not treated as a
                  Matching Contribution.

                  Qualified Matching Contribution is defined in Section
                  11.02(b)(17) below.

              (16) Nonelective Contribution

                  Nonelective Contribution means any Employer contribution,
                  other than a Matching Contribution, which meets all of the
                  following requirements:

                  (A) The Nonelective Contribution is allocated to a
                      Participant's Account as of a date within the Plan Year to
                      which it relates;

                  (B) The allocation is not contingent upon the Employee's
                      participation in the Plan or performance of services on
                      any date after the allocation date;

                  (C) The Nonelective Contribution is actually paid to the Trust
                      no later than 12 months after the end of the Plan Year to
                      which the Nonelective Contribution relates; and

                  (D) The Employee may not elect to have the Nonelective
                      Contribution paid in cash in lieu of being contributed to
                      the Plan.

                  Qualified Nonelective Contribution is defined in Section
                  11.02(b)(18) below.

              (17) Qualified Matching Contribution

                  Qualified Matching Contribution means a Matching Contribution
                  which is 100% vested and may be withdrawn or distributed only
                  under the conditions described in Treasury Regulation
                  1.401(k)-1(d).

              (18) Qualified Nonelective Contribution

                  Qualified Nonelective Contribution means a Nonelective
                  Contribution which is 100% vested and may be withdrawn or
                  distributed only under the conditions described in Treasury
                  Regulation 1.401(k)-1(d).

         (c)  Application of Deferral Percentage Test

              All Elective Contributions, including any Elective Contributions
              which are treated as Employee After-tax or Matching Contributions
              with respect to the Contribution Percentage Test, must satisfy the
              Deferral Percentage Test. Furthermore, any Elective Contributions
              which are not treated as Employee After-tax or Matching
              Contributions with respect to the Contribution Percentage Test
              must satisfy the Deferral Percentage Test. The Plan

                                     11-10
<PAGE>

              Administrator will determine as soon as administratively feasible
              after the end of the Plan Year whether the Deferral Percentage
              Test has been satisfied. If the Deferral Percentage Test is not
              satisfied, the Employer may elect to make an additional
              contribution to the Plan on account of the Non-highly Compensated
              Group. The additional contribution will be treated as a
              Nonelective Contribution.

              If the Deferral Percentage Test is not satisfied after any
              Nonelective Contributions, the Plan Administrator may, in its sole
              discretion, recharacterize all or any portion of the Excess
              Contribution of each Highly Compensated Employee as an Employee
              After-tax Contribution if Employee After-tax Contributions are
              otherwise allowed by the Plan. If so, the Plan Administrator will
              notify all affected Participants and the Internal Revenue Service
              of the amount recharacterized no later than the 15th day of the
              third month following the end of the Plan Year in which the Excess
              Contribution was made. Excess Contributions will be includable in
              the Participant's gross income on the earliest date any Elective
              Contribution made on behalf of the Participant during the Plan
              Year would have been received by the Participant had the
              Participant elected to receive the amount in cash. Recharacterized
              Excess Contributions will continue to be treated as Employer
              contributions that are Elective Contributions for all other
              purposes under the Code, including Code Sections 401(a) (other
              than 401(a)(4) and 401(m)), 404, 409, 411, 412, 415, 416, 417 and
              401(k)(2). With respect to the Plan Year for which the Excess
              Contribution was made, the Plan Administrator will treat the
              recharacterized amount as an Employee After-tax Contribution for
              purposes of the Deferral Percentage Test and the Contribution
              Percentage Test and for purposes of determining whether the Plan
              meets the requirements of Code Section 401(a)(4), but not for any
              other purposes under this Plan. Therefore, recharacterized amounts
              will remain subject to the nonforfeiture requirements and
              distribution limitations which apply to Elective Contributions.

              If the Deferral Percentage Test is still not satisfied, then after
              the close of the Plan Year in which the Excess Contribution arose
              but within 12 months after the close of that Plan Year, the Plan
              Administrator will distribute the Excess Contributions, together
              with allocable income, to Participants of the Highly Compensated
              Group to the extent necessary to satisfy the Deferral Percentage
              Test. Failure to do so will cause the Plan to not satisfy the
              requirements of Code Section 401(a)(4) for the Plan Year for which
              the Excess Contribution was made and for all subsequent Plan Years
              for which the Excess Contribution remains uncorrected.

              The amount of Excess Contribution to be distributed to a Highly
              Compensated Employee for a Plan Year will be reduced by any Excess
              Deferrals previously distributed to the Participant for the
              calendar year ending with or within the Plan Year in accordance
              with Code Section 402(g)(2).

              Excess Contributions will be treated as Employer contributions for
              purposes of Code Sections 404 and 415 even if distributed from the
              Plan.

         (d)  Application of Contribution Percentage Test

              Employee After-tax Contributions and Matching Contributions,
              disregarding any Matching Contributions which are treated as
              Elective Contributions with respect to the Deferral Percentage
              Test, must satisfy the Contribution Percentage Test. The Plan
              Administrator will

                                     11-11
<PAGE>

              determine as soon as administratively feasible after the end of
              the Plan Year whether the Contribution Test has been satisfied. If
              the Contribution Percentage Test is not satisfied, the Employer
              may elect to make an additional contribution to the Plan for the
              benefit of the Non-Highly Compensated Group. The additional
              contribution will be treated as a Nonelective Contribution.

              If the Contribution Percentage Test is still not satisfied, then
              after the close of the Plan Year in which the Excess Aggregate
              Contribution arose but within 12 months after the close of that
              Plan Year, the Plan Administrator will distribute (or forfeit, to
              the extent not vested) the Excess Aggregate Contributions,
              together with allocable income, to Participants of the Highly
              Compensated Group to the extent necessary to satisfy the
              Contribution Percentage Test. Failure to do so will cause the Plan
              to not satisfy the requirements of Code Section 401(a)(4) for the
              Plan Year for which the Excess Aggregate Contribution was made and
              for all subsequent Plan Years for which the Excess Aggregate
              Contribution remains uncorrected.

              The determination of any Excess Aggregate Contributions will be
              made after the recharacterization of any Excess Contributions as
              Employee After-tax Contributions.

              Excess Aggregate Contributions, including forfeited Matching
              Contributions, will be treated as Employer contributions for
              purposes of Code Sections 404 and 415 even if they are distributed
              from the Plan.

              Forfeited Matching Contributions that are reallocated to the
              Accounts of other Participants are treated as Annual Additions
              under Code Section 415 for the Participant whose Accounts they are
              reallocated to and for the Participants from whose Accounts they
              are forfeited.

         (e)  Reduction of Excess Amounts

              For the purpose of determining the total amounts of Excess
              Contributions and/or Excess Aggregate Contributions to be
              recharacterized, returned to Participants or forfeited as the case
              may be, the total Excess Contribution or total Excess Aggregate
              Contribution will be reduced in a manner so that the Deferral
              Percentage or the Contribution Percentage (Relevant Percentage) of
              the affected Participant(s) with the highest Relevant Percentage
              will first be lowered to a point not less than the level of the
              affected Participant(s) with the next highest Relevant Percentage.
              If further overall reductions are required to satisfy the relevant
              test, each of the above Participants' (or groups of Participants')
              Relevant Percentage will be lowered to a point not less than the
              level of the affected Participant(s) with the next highest
              Relevant Percentage, and so on continuing until sufficient total
              reductions have occurred to achieve satisfaction of the relevant
              test.

              The total Excess Contributions or Excess Aggregate Contributions
              so determined will then be recharacterized, returned to
              Participants or forfeited in such a manner that the amount of such
              contributions allocated to the Highly Compensated Participant(s)
              by or for whom the highest amount of such contributions have been
              made during the Plan Year will first be lowered to an amount not
              less than the amount made by or for the Highly Compensated
              Participant with the next highest amount of such contributions
              made during the Plan Year. If further reductions are required to
              reduce the accounts of Highly Compensated Participants by the
              total of all Excess Contributions or Excess Aggregate
              Contributions, each of the above Participant's relevant
              contributions will be lowered to a point not less than the level
              of the Highly

                                     11-12
<PAGE>

              Compensated Participant with the next highest amount
              of such contributions made during the Plan Year, and so on,
              continuing until sufficient total reductions have been made to
              equal the total amount of Excess Contributions and/or excess
              Aggregate Contributions as the case may be.

         (f)  Priority of Reductions

              The Plan Administrator will determine the method and order of
              correcting Excess Contributions and Excess Aggregate
              Contributions. The method of correcting Excess Contributions and
              Excess Aggregate Contributions must meet the requirements of Code
              Section 401(a)(4). The determination of whether a rate of Matching
              Contribution discriminates under Code Section 401(a)(4) will be
              made after making any corrective distributions of Excess
              Deferrals, Excess Contributions and Excess Aggregate
              Contributions.

              Excess Aggregate Contributions (and any attributable income) will
              be corrected first, by distributing any excess Employee After-tax
              Contributions (and any attributable income); then by distributing
              vested excess Matching Contributions (and any attributable
              income); and finally, by forfeiting or distributing non-vested
              Matching Contributions (and any attributable income). The Plan
              will not distribute Employee After-tax Contributions while the
              Matching Contributions based upon those Employee After-tax
              Contributions remain allocated.

         (g)  Income

              The income allocable to any Excess Contribution made to a given
              Account for a given Plan Year will be equal to the total income
              allocated to the Account for the Plan Year, multiplied by a
              fraction, the numerator of which is the amount of the Excess
              Contribution and the denominator of which is equal to the sum of
              the balance of the Account at the beginning of the Plan Year plus
              the Participant's Elective Contributions and amounts treated as
              Elective Contributions for the Plan Year.

              The income allocable to any Excess Aggregate Contribution made to
              a given Account for a given Plan Year will be equal to the total
              income allocated to the Account for the Plan Year, multiplied by a
              fraction, the numerator of which is the amount of the Excess
              Aggregate Contribution and the denominator of which is equal to
              the sum of the balance of the Account at the beginning of the Plan
              Year plus the Participant's Employee After-tax and Matching
              Contributions and amounts treated as Employee After-tax and
              Matching Contributions for the Plan Year.

              Notwithstanding the foregoing, the Plan may use any reasonable
              method for computing the income allocable to any Excess
              Contribution or Excess Aggregate Contribution provided the method
              does not violate Code Section 401(a)(4), is used consistently for
              all corrective distributions under the Plan for the Plan Year, and
              is used by the Plan for allocating income to the Participants'
              Accounts.

              Income includes all earnings and appreciation, including interest,
              dividends, rents, royalties, gains from the sale of property, and
              appreciation in the value of stocks, bonds, annuity and life
              insurance contracts and other property, regardless of whether the
              appreciation has been realized.

                                     11-13
<PAGE>

         (h)  Allocation of Qualified Matching Contributions.

              The Employer may designate all or a portion of its Matching
              Contribution as a Qualified Matching Contribution in order to
              satisfy nondiscrimination requirements. To be eligible for such
              designation, such contributions must be contributed no later than
              the time prescribed by Treasury Regulations to be considered,
              based upon whether the Employer is utilizing the current year or
              prior year testing method. To the extent that the Employer
              designates all or any portion of contributions for the Plan Year
              as a Qualified Matching Contribution as defined in Section
              11.02(b)(18), such contribution will be allocated to the Employee
              Pre-tax Contributions Account or Qualified Matching Contributions
              Accounts of some or all eligible Participant(s) (i) beginning with
              such eligible Participant(s) who have the lowest testing
              Compensation as defined in Section 11.02(b), until such eligible
              Participant(s) reach their Defined Contribution Limit as defined
              in Section 10.03(d), or the amount designated as Qualified
              Matching Contribution is fully allocated; and then (ii) continuing
              with successive eligible Participants or groups of eligible
              Participants in the same manner until the amount of the Qualified
              Matching Contribution is fully allocated.

         (i)  Allocation of Qualified Non-elective Contributions.

              The Employer may designate all or a portion of its Non-elective
              Contribution as a Qualified Non-elective Contribution in order to
              satisfy nondiscrimination requirements. To be eligible for such
              designation, such contributions must be contributed no later than
              the time prescribed by Treasury Regulations to be considered,
              based upon whether the Employer is utilizing the current year or
              prior year testing method. To the extent that the Employer
              designates all or any portion of contributions for the Plan Year
              as a Qualified Non-elective Contribution as defined in Section
              11.02(b)(18), such contribution will be allocated to the Employee
              Pre-tax Contributions Accounts of some or all eligible
              Participant(s) (i) beginning with such eligible Participant(s) who
              have the lowest testing Compensation as defined in Section
              11.02(b), until such eligible Participant(s) reach their Defined
              Contribution Limit as defined in Section 10.03(d), or the amount
              designated as Qualified Non-elective Contribution is fully
              allocated; and then (ii) continuing with successive eligible
              Participants or groups of eligible Participants in ascending order
              of testing Compensation in the same manner until the amount of the
              Qualified Non-elective Contribution is fully allocated.

         (j)  Treatment as Elective Contributions

              The Plan Administrator may, in its discretion, treat all or any
              portion of Qualified Nonelective Contributions or Qualified
              Matching Contributions or both, whether to this Plan or to any
              other qualified plan which has the same Plan Year and is
              maintained by the Employer or a Related Employer, as Elective
              Contributions for purposes of satisfying the Deferral Percentage
              Test if they meet all of the following requirements:

              (1) All Nonelective Contributions, including the Qualified
                  Nonelective Contributions treated as Elective Contributions
                  for purposes of the Deferral Percentage Test, satisfy the
                  requirements of Code Section 401(a)(4);

              (2) Any Nonelective Contributions which are not treated as
                  Elective Contributions for purposes of the Deferral Percentage
                  Test or as Matching Contributions for purposes of the
                  Contribution Percentage Test satisfy the requirements of Code
                  Section 401(a)(4);

                                     11-14
<PAGE>

              (3) The Qualified Matching Contributions which are treated as
                  Elective Contributions for purposes of the Deferral Percentage
                  Test are not taken into account in determining whether any
                  Employee After-tax Contributions or other Matching
                  Contributions satisfy the Contribution Percentage Test;

              (4) Any Matching Contributions which are not treated as Elective
                  Contributions for purposes of the Deferral Percentage Test
                  satisfy the requirements of Code Section 401(m); and

              (5) The plan which includes the Cash or Deferred Arrangement and
                  the plan or plans to which the Qualified Nonelective
                  Contributions and Qualified Matching Contributions are made
                  could be aggregated for purposes of Code Section 410(b).

         (k)  Treatment as Matching Contributions

              The Plan Administrator may, in its discretion, treat all or any
              portion of Qualified Nonelective Contributions or Elective
              Contributions or both, whether to this Plan or to any other
              qualified plan which has the same Plan Year and is maintained by
              the Employer or a Related Employer, as Matching Contributions for
              purposes of satisfying the Contribution Percentage Test if they
              meet all of the following requirements:

              (1) All Nonelective Contributions, including the Qualified
                  Nonelective Contributions treated as Matching Contributions
                  for purposes of the Contribution Percentage Test, satisfy the
                  requirements of Code Section 401(a)(4);

              (2) Any Nonelective Contributions which are not treated as
                  Elective Contributions for purposes of the Deferral Percentage
                  Test or as Matching Contributions for purposes of the
                  Contribution Percentage Test satisfy the requirements of Code
                  Section 401(a)(4);

              (3) The Elective Contributions which are treated as Matching
                  Contributions for purposes of the Contribution Percentage Test
                  are not taken into account in determining whether any other
                  Elective Contributions satisfy the Deferral Percentage Test;

              (4) The Qualified Nonelective Contributions and Elective
                  Contributions which are treated as Matching Contributions for
                  purposes of the Contribution Percentage Test are not taken
                  into account in determining whether any other contributions or
                  benefits satisfy Code Section 401(a);

              (5) All Elective Contributions, including those treated as
                  Matching Contributions for purposes of the Contribution
                  Percentage Test, satisfy the requirements of Code Section
                  401(k)(3); and

              (6) The plan that takes Qualified Nonelective Contributions and
                  Elective Contributions into account in determining whether
                  Employee After-tax and Matching Contributions satisfy the
                  requirements of Code Section 401(m)(2)(A) and the plan or
                  plans to which the Qualified Nonelective Contributions and
                  Elective Contributions are made could be aggregated for
                  purposes of Code Section 410(b).

                                     11-15
<PAGE>

         (l)  Aggregation of Plans

              If the Employer or a Related Employer sponsors one or more other
              plans which include a Cash or Deferred Arrangement, the Employer
              may elect to treat any two or more of such plans as an aggregated
              single plan for purposes of satisfying Code Sections 401(a)(4),
              401(k) and 410(b). The Cash or Deferred Arrangements included in
              such aggregated plans will be treated as a single Arrangement for
              purposes of this Section. However, only those plans that have the
              same plan year may be so aggregated.

              If the Employer or a Related Employer sponsors one or more other
              plans to which Employee After-tax Contributions or Matching
              Contributions are made, the Employer may elect to treat any two or
              more of such plans as an aggregated single plan for purposes of
              satisfying Code Sections 401(a)(4), 401(m) and 410(b). However,
              only those plans that have the same plan year may be so
              aggregated.

              Any such aggregation must be made in accordance with Treasury
              Regulation 1.401(k)-1(b)(3). For example, contributions and
              allocations under the portion of a plan described in Code Section
              4975(e)(7) (an ESOP) may not be aggregated with the portion of a
              plan not described in Code Section 4975(e)(7) (a non-ESOP) for
              purposes of determining whether the ESOP or non-ESOP satisfies the
              requirements of Code Sections 401(a)(4), 401(k), 401(m) and
              410(b).

              Plans that could be aggregated under Code Section 410(b) but that
              are not actually aggregated for a Plan Year for purposes of Code
              Section 410(b) may not be aggregated for purposes of Code Sections
              401(k) and 401(m).

         (m)  Repeal of Multiple Use Test

              Notwithstanding any provision to the contrary, the multiple use
              test described in Treasury Regulation Section 1.401(m)-2 and this
              Section of the plan shall not apply for plan years beginning after
              December 31, 2001.

11.03    Failure to Meet Minimum Coverage Requirements

         For any Plan Year, if the Plan fails to satisfy the ratio percentage
         test under Code Section 410(b)(1)(B) for a Contribution Period, the
         Employer may elect to suspend the requirement under Section 3.03(b)
         that a Participant be employed on the last day of the Plan Year and/or
         be credited with a minimum number of hours of service to be eligible to
         share in the allocation of such contribution for such Contribution
         Period.

         If this paragraph applies for a Plan Year, the Employer will suspend
         the requirements to share in the allocation of a contribution for a
         given Contribution Period in the following manner.

         a.       All Participants who are (i) Nonhighly Compensated Employees,
                  (ii) employed by the Employer on the last day of the Plan Year
                  and (iii) not otherwise benefiting under the Plan, shall be
                  included in the group of Participants eligible to receive an
                  allocation in accordance with this section.

                                     11-16
<PAGE>

         b.       The Employer shall contribute on behalf of such number of
                  Participants in this group, beginning with the Participant
                  with the lowest Compensation and continuing in ascending
                  order, from the lowest to the highest Compensation, until the
                  number of Participants benefiting under this Section, within
                  the meaning of Treas. Reg. ss. 1.410(b)-3(a)(2), is sufficient
                  for the Plan to satisfy the ratio percentage test under Code
                  Section 410(b)(1)(B).

         c.       Should the Plan fail to satisfy the coverage requirements of
                  Code Section 410(b) after the application of paragraph (2),
                  then the next group of Participants eligible to share in any
                  allocation made hereunder, shall be those former Participants
                  who (i) separated from service during the Plan Year; (ii) were
                  Nonhighly Compensated Employees; and (iii) completed more than
                  500 hours during the Plan Year.

         d.       The Employer shall contribute on behalf of such number of
                  Participants in this group, beginning with the Participant
                  with the lowest Compensation and continuing in ascending
                  order, from the lowest to the highest Compensation, until the
                  number of Participants benefiting under this Section, within
                  the meaning of Treas. Reg. ss. 1.410(b)-3(a)(2), is sufficient
                  for the Plan to satisfy the ratio percentage test under Code
                  Section 410(b)(1)(B).

         e.       If two or more Employees in a class have the same
                  Compensation, the Employer will suspend the requirements to
                  share in the allocation of the contribution for all such
                  Employees, irrespective of whether the Plan can satisfy the
                  coverage requirements by accruing benefits for fewer than all
                  such Employees.

         f.       If the Employer's Plan includes matching contributions subject
                  to Code Section 401(m), this suspension of accrual
                  requirements applies separately to the Code Section 401(m)
                  portion of the Plan, and the Employer will treat an Employee
                  as benefiting under that portion of the Plan if the Employee
                  is an Eligible Employee for purposes of the Code Section
                  401(m) nondiscrimination test.

                                     11-17
<PAGE>

                                   Article 12

                              TOP-HEAVY PROVISIONS

12.01    Top-Heavy Definitions

         (a)  Aggregate Account

              Aggregate Account means, with respect to each Participant, the
              value of all accounts maintained on behalf of the Participant,
              whether attributable to Employer or Employee contributions, used
              to determine Top-Heavy Plan status under the provisions of a
              defined contribution plan. A Participant's Aggregate Account as of
              the Determination Date will be the sum of:

              (1) the balance of his Account(s) as of the most recent valuation
                  date occurring within a 12-month period ending on the
                  Determination Date (excluding any amounts attributable to
                  deductible voluntary employee contributions); plus

              (2) contributions that would be allocated as of a date not later
                  than the Determination Date, even though those amounts are not
                  yet made or required to be made; plus

              (3) any Plan Distributions made within the Plan Year that includes
                  the Determination Date or within the four preceding Plan
                  Years.

         (b)  Aggregation Group

              Aggregation Group means either a Required Aggregation Group or a
              Permissive Aggregation Group as hereinafter determined.

              (1) Required Aggregation Group

                  Each plan of the Employer in which a Key Employee is a
                  Participant, and each other plan of the Employer which enables
                  any plan in which a Key Employee participates to meet the
                  requirements of Code Section 401(a)(4) or 410, will be
                  aggregated and the resulting group will be known as a Required
                  Aggregation Group.

                  Each plan in the Required Aggregation Group will be considered
                  a Top-Heavy Plan if the Required Aggregation Group is a
                  Top-Heavy Group. No plan in the Required Aggregation Group
                  will be considered a Top-Heavy Plan if the Required
                  Aggregation Group is not a Top-Heavy Group.

              (2) Permissive Aggregation Group

                  The Employer may also include any other plan not required to
                  be included in the Required Aggregation Group, provided the
                  resulting group (to be known as a Permissive Aggregation
                  Group), taken as a whole, would continue to satisfy the
                  provisions of Code Sections 401(a)(4) and 410.

                                      12-1
<PAGE>

                  Only a plan that is part of the Required Aggregation Group
                  will be considered a Top-Heavy Plan if the Permissive
                  Aggregation Group is a Top-Heavy Group. No plan in the
                  Permissive Aggregation Group will be considered a Top-Heavy
                  Plan if the Permissive Aggregation Group is not a Top-Heavy
                  Group.

                  Only those plans of the Employer in which the Determination
                  Dates fall within the same calendar year will be aggregated in
                  order to determine whether the plans are Top-Heavy Plans.

         (c)  Determination Date

              Determination Date means the last day of the preceding Plan Year,
              or, in the case of the first Plan Year, the last day of the first
              Plan Year.

         (d)  Key Employee

              Effective January 1, 2002, Key employee means any employee or
              former employee (including any deceased employee) who at any time
              during the plan year that includes the determination date was an
              officer of the employer having annual compensation greater than
              $130,000 (as adjusted under Code Section 416(i)(1) for plan years
              beginning after December 31, 2002), a 5-percent owner of the
              employer, or a 1- percent owner of the employer having annual
              compensation of more than $150,000. For this purpose, annual
              compensation means compensation within the meaning of Code Section
              415(c)(3). The determination of who is a key employee will be made
              in accordance with Code Section 416(i)(1) and the applicable
              regulations and other guidance of general applicability issued
              thereunder.

              Prior to January 1, 2002, Key Employee means any Employee or
              former Employee (and his Beneficiary) who, at any time during the
              Plan Year or any of the preceding four Plan Years, was:

              (1) A "Five Percent Owner" of the Employer. "Five Percent Owner"
                  means any person who owns (or is considered as owning within
                  the meaning of Code Section 318) more than 5% of the value of
                  the outstanding stock of the Employer or stock possessing more
                  than 5% of the total combined voting power of all stock of the
                  Employer. If the Employer is not a corporation, Five Percent
                  Owner means any person who owns more than 5% of the capital or
                  profits interest in the Employer. In determining percentage
                  ownership hereunder, Related Employers will be treated as
                  separate Employers; or

              (2) A "One Percent Owner" of the Employer having Compensation from
                  the Employer of more than $150,000. "One Percent Owner" means
                  any person who owns (or is considered as owning within the
                  meaning of Code Section 318) more than 1% of the value of the
                  outstanding stock of the Employer or stock possessing more
                  than 1% of the total combined voting power of all stock of the
                  Employer. If the Employer is not a corporation, One Percent
                  Owner means any person who owns more than 1% of the capital or
                  profits interest in the Employer. In determining percentage
                  ownership hereunder, Related Employers will be treated as
                  separate Employers. However, in determining whether an
                  individual has Compensation of more than $150,000,
                  Compensation from each Related Employer will be taken into
                  account.

                                      12-2
<PAGE>

              (3) One of the 10 Employees having Compensation not less than the
                  Defined Contribution Dollar Limit (as defined in Section
                  10.03(j) for the Plan Year) who owns (or is considered as
                  owning within the meaning of Code Section 318) both greater
                  than 1/2% interest and the largest interests in all Employers
                  required to be aggregated under Code Sections 414(b), (c), (m)
                  and (o);

              (4) An officer (within the meaning of the regulations under Code
                  Section 416) of the Employer having Compensation greater than
                  50% of the defined benefit dollar limit as defined in Code
                  Section 415(b) for the Plan Year;

              For purposes of determining whether an Employee is a Key Employee,
              the period used to determine an Employee's Compensation is the
              Plan Year.

         (e)  Non-Key Employee

              Non-Key Employee means any Employee (and his Beneficiaries) who is
              not a Key Employee.

         (f)  Plan Distributions

              Plan distributions include distributions made before January 1,
              1984, and distributions under a terminated plan which, if it had
              not been terminated, would have been required to be included in an
              aggregation group. However, distributions made after the valuation
              date and before the Determination Date are not included to the
              extent that they are already included in the Participant's Single
              Sum Benefit as of the valuation date.

              With respect to "unrelated" rollovers and plan-to-plan transfers
              (those which are both initiated by an employee and made from a
              plan maintained by one employer to a plan maintained by another
              employer), if such a rollover or plan-to-plan transfer is made
              from this Plan, it will be considered as a distribution for
              purposes of this Section. If such a rollover or plan-to-plan
              transfer is made to this Plan, it will not be considered as part
              of the Participant's Single Sum Benefit. However, an unrelated
              rollover or plan-to-plan transfer accepted before January 1, 1984,
              will be considered as part of the Participant's Single Sum
              Benefit.

              With respect to "related" rollovers and plan-to-plan transfers
              (those which are either not initiated by an employee or are made
              from one plan to another plan maintained by the same employer), if
              such a rollover or plan-to-plan transfer is made from this Plan,
              it will not be considered as a distribution for purposes of this
              Section. If such a rollover or plan-to-plan transfer is made to
              this Plan, it will be considered as part of the Participant's
              Single Sum Benefit.

         (g)  Present Value of Accrued Benefit

              In the case of a defined benefit plan, a Participant's Present
              Value of Accrued Benefit, for Top-Heavy determination purposes,
              will be determined using the following rules:

              (1) The Present Value of Accrued Benefit will be determined as of
                  the most recent "valuation date" within a 12-month period
                  ending on the Determination Date.

              (2) For the first Plan Year, the Present Value of Accrued Benefit
                  will be determined as if (A) the Participant terminated
                  service as of the Determination Date; or (B) the Participant

                                      12-3
<PAGE>

                  terminated service as of the valuation date, but taking into
                  account the estimated Present Value of Accrued Benefits as of
                  the Determination Date.

              (3) For any other Plan Year, the Present Value of Accrued Benefit
                  will be determined as if the Participant terminated service as
                  of the valuation date.

              (4) Effective January 1, 2002, the accrued benefits and accounts
                  of any individual who has not performed services for the
                  employer during the 1-year period ending on the determination
                  date shall not be taken into account.

              (5) The valuation date must be the same date used for computing
                  the defined benefit plan minimum funding costs, regardless of
                  whether a calculation is performed that plan year.

              (6) A Participant's Present Value of Accrued Benefit as of a
                  Determination Date will be the sum of:

                  (A) the present value of his Accrued Benefit determined using
                      the actuarial assumptions which are specified below; plus

                  (B) any Plan Distributions made within the Plan Year that
                      includes the Determination Date or within the four
                      preceding Plan Years; plus

                  (C) any employee contributions, whether voluntary or
                      mandatory. However, amounts attributable to qualified
                      voluntary employee contributions, as defined in Code
                      Section 219(e)(2) will not be considered to be a part of
                      the Participant's Present Value of Accrued Benefit.

                  Effective January 1, 2002, The present values of accrued
                  benefits and the amounts of account balances of an employee as
                  of the determination date shall be increased by the
                  distributions made with respect to the employee 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."

                  For purposes of this Section, the present value of a
                  Participant's Accrued Benefit will be equal to the greater of
                  the present value determined using the actuarial assumptions
                  which are specified in the defined benefit plan or the present
                  value determined using the Applicable Interest Rate and the
                  Applicable Mortality Table.

                  The Applicable Interest Rate is the rate equal to the annual
                  rate of interest on 30-year Treasury securities for the month
                  of November preceding the first day of the year of
                  distribution or such other time as the Secretary of the
                  Treasury may by regulations prescribe.

                  The Applicable Mortality Table is the table based on the
                  mortality rates in Revenue Ruling 95-6 or such other table as
                  the Secretary of the Treasury may later prescribe.

                                      12-4
<PAGE>

              (7) Solely for the purpose of determining if this Plan (or any
                  other plan included in a Required Aggregation Group of which
                  this Plan is a part) is Top-Heavy, the Accrued Benefit of any
                  Employee other than a Key Employee will be determined under

                  (A) the method, if any, that uniformly applies for accrual
                      purposes under all plans maintained by the Employer or any
                      Related Employer, or

                  (B) if there is no such method, as if the benefit accrued no
                      more rapidly than the slowest accrual rate permitted under
                      the fractional accrual rate of Code Section 411(b)(1)(C).

         (h)  Single Sum Benefit

              The Single Sum Benefit for any Participant in a defined benefit
              pension plan will be equal to his Present Value of Accrued
              Benefit. The Single Sum Benefit for any Participant in a defined
              contribution plan will be equal to his Aggregate Account.

         (i)  Top-Heavy Group

              Top-Heavy Group means an Aggregation Group in which, as of the
              Determination Date, the Single Sum Benefits of all Key Employees
              under all plans included in the group exceeds 60% of a similar sum
              determined for all Participants.

              Super Top-Heavy Group means an Aggregation Group in which, as of
              the Determination Date, the sum of (1) the Single Sum Benefits of
              all Key Employees under all defined benefit plans included in the
              group, plus (2) the Single Sum Benefit of all Key Employees under
              all defined contribution plans included in the group exceeds 90%
              of a similar sum determined for all Participants.

         (j)  Top-Heavy Plan

              This Plan will be a Top-Heavy Plan for any Plan Year beginning
              after December 31, 1983, in which, as of the Determination Date,
              the Single Sum Benefits of all Key Employees exceed 60% of the
              Single Sum Benefits of all Participants under this Plan.

              This Plan will be a Super Top-Heavy Plan for any Plan Year
              beginning after December 31, 1983, in which, as of the
              Determination Date, the Single Sum Benefits of all Key Employees
              exceed 90% of the Single Sum Benefits of all Participants under
              this Plan.

              If any Participant is a Non-Key Employee for a given Plan Year,
              but was a Key Employee for any prior Plan Year, the Participant's
              Single Sum Benefit will not be taken into account for purposes of
              determining whether this Plan is a Top-Heavy or Super Top-Heavy
              Plan (or whether any Aggregation Group which includes this Plan is
              a Top-Heavy or Super Top-Heavy Group).

              If an individual has performed no services for the Employer at any
              time during the 5-year period ending on the Determination Date,
              any Single Sum Benefit of such individual will not be taken into
              account for purposes of determining whether this Plan is a
              Top-Heavy or Super Top-Heavy Plan (or whether any Aggregation
              Group which includes this Plan is a Top-Heavy Group or Super
              Top-Heavy Group).

                                      12-5
<PAGE>

12.02    Minimum Benefit for a Top-Heavy Plan

         (a)  Minimum Allocation to a Defined Contribution Plan

              Notwithstanding anything contained herein to the contrary, for any
              Plan Year in which this Plan is determined to be Top-Heavy, a
              Participant who is a Non-Key Employee (including any Employee who
              is excluded from the Plan because his Compensation is less than a
              stated amount) will be entitled to a minimum allocation of
              Employer contributions plus any reallocated Forfeitures, in
              addition to any Matching Contributions, Discretionary Profit
              Sharing Contributions, or Discretionary Stock Bonus Contributions
              allocated under the Plan, equal to 3% of the Non-Key Employee's
              Compensation received during the Plan Year while a Participant in
              the Plan. This minimum allocation will be deposited to the
              Participant's Account specified by the Plan Administrator, will be
              subject to the vesting and distribution rules pertaining to the
              Account to which it is deposited, and will be provided to each
              Non-Key Employee who is a Participant and is employed by the
              Employer on the last day of the Plan Year whether or not he or she
              is an otherwise eligible Participant or fails to make any
              mandatory Employee contribution to the Plan.

              The percentage referred to in the preceding paragraph will not
              exceed the percentage of Compensation at which Elective
              Contributions to a Cash or Deferred Arrangement and Employer
              contributions are made or allocated to the Key Employee for whom
              such percentage is the largest; provided, however, this sentence
              will not apply if the Plan is required to be included in an
              Aggregation Group to meet the requirements of Code Sections
              401(a)(4) or 410(b).

              For any Plan Year, the minimum allocation required under this
              Section will be reduced by any other contributions made by the
              Employer which may be taken into account in satisfying the
              requirements of Code Section 416(c)(2). However, neither Elective
              Contributions to a Cash or Deferred Arrangement nor Matching
              Contributions for Non-Key Employees will be taken into account in
              satisfying the requirements of Code Section 416(c)(2).

         (b)  Minimum Accrued Benefit under a Defined Benefit Plan

              In any Plan Year in which a Non-key Employee is a Participant in
              both this Plan and a defined benefit pension plan included in a
              Required Aggregation Group which is top-heavy, then the minimum
              allocation under Section 12.02(a) above shall be increased to 5%
              of the Non-Key Employee's Compensation received during the Plan
              Year while a Participant in the Plan.

12.03    Minimum Vesting Schedule for a Top-Heavy Plan

         In any Plan Year in which the Plan is determined to be a Top-Heavy
         Plan, a Participant's Vested Accrued Benefit for Employer contributions
         credited during that Plan Year will be the greater of the Vested
         Accrued Benefit determined by applying the Vesting Schedule provided in
         Article 1 or the Vested Accrued Benefit determined by applying the
         following Vesting Schedule:

                                      12-6
<PAGE>

             -------------------------------- ---------------------------
                      Years of Service            Vested Percentage
             -------------------------------- ---------------------------
                    Less than 2 Years                     0%
             -------------------------------- ---------------------------
                         2 Years                         20%
             -------------------------------- ---------------------------
                         3 Years                         40%
             -------------------------------- ---------------------------
                         4 Years                         60%
             -------------------------------- ---------------------------
                         5 Years                         80%
             -------------------------------- ---------------------------
                     6 Years or More                     100%
             -------------------------------- ---------------------------

         The minimum vesting requirements of this Article will apply to all
         Accounts of a Participant that include contributions subject to the
         Minimum Vesting Schedule for a Top-Heavy Plan.

         If in any subsequent Plan Year the Plan ceases to be a Top-Heavy Plan,
         the minimum vesting requirements of this Article will continue to apply
         to all Accounts of the Participant that include contributions subject
         to the Minimum Vesting Schedule for a Top-Heavy Plan.

                                      12-7
<PAGE>

                                   Article 13

                             TRUSTEE AND TRUST FUND

13.01    Acceptance of Trust

         The Trustee, by signing this Agreement, accepts this Trust and agrees
         to perform the duties of the Trustee in accordance with the terms and
         conditions set forth herein.

13.02    Trust Fund

         (a)  Purpose and Nature

              The Trustee will establish and maintain a Trust Fund for purposes
              of providing a means of accumulating the assets necessary to
              provide the benefits which become payable under the Plan. The
              Trustee will receive, hold and invest all contributions made by
              the Employer, any Participating Employers, and the Participants,
              including the investment earnings thereon. The Trust Fund arising
              from such contributions and earnings will consist of all assets
              held by the Trustee under the Plan and Trust. The Trustee will
              manage the Trust Fund without distinction between principal and
              income. All benefits payable under the Plan will be paid by the
              Trustee from the Trust Fund.

              Any person having any claim under the Plan will look solely to the
              assets of the Trust Fund for satisfaction. In no event will the
              Plan Administrator, the Employer, any Employees, any officer of
              the Employer or any agents of the Employer or the Plan
              Administrator be liable in their individual capacities to any
              person whomsoever, under the provisions of this Plan and Trust,
              except as provided by law.

              The Trust Fund will be used and applied only in accordance with
              the provisions of the Plan and Trust, to provide the benefits
              thereof, and no part of the corpus or income of the Trust Fund
              will be used for, or diverted to, purposes other than for the
              exclusive benefit of the Participants or their Beneficiaries
              entitled to benefits under the Plan, except to the extent
              specifically provided elsewhere herein.

              The Trust Fund is intended to be a "domestic trust" for purposes
              of Code Section 7701(a)(30)(E). In such regard, the Trust Fund
              will be administered exclusively in the United States and will be
              subject to the jurisdiction of courts within the United States.
              Notwithstanding any provision of the Plan, to the extent required
              to satisfy Code Section 7701(a)(30)(E), all substantial decisions
              concerning the Trust Fund, including decisions regarding (i) the
              establishment, operation and termination of the Trust Fund, and
              (ii) the designation, termination and replacement of the Plan's
              Trustee, will be made by individuals who are United States
              Persons, as defined in Code Section 7701(a)(30).

                                      13-1
<PAGE>

         (b)  Operation of Trust Fund

              The Trust Fund will be maintained in accordance with the
              accounting requirements of the Plan. No Participant will have any
              right to any specific asset or any specific portion of the Trust
              Fund prior to distribution of benefits. Withdrawals from the Trust
              Fund will be made to provide benefits to Participants and
              Beneficiaries in the amounts specified by the Plan, and to pay
              expenses agreed to in writing by the Plan Administrator.

         (c)  Investments

              The Plan Sponsor (or the Plan Administrator or an Advisory
              Committee appointed by the Plan Sponsor) will have the right to
              periodically provide the Trustee with a written investment policy
              which, in consideration of the needs of the Plan, sets forth the
              investment objectives, policies, and guidelines which the Plan
              Sponsor judges to be appropriate and prudent.

              If a written investment policy is not so provided, then the
              Trustee will set forth the investment policy for the Plan. In
              doing so, the Trustee may consult with the Plan Sponsor (or the
              Plan Administrator or an Advisory Committee appointed by the Plan
              Sponsor) to secure information with regard to Plan Sponsor
              investment objectives and general investment policy.

              The Trustee will invest the Trust Fund in accordance with the
              investment policy for the Trust Fund considering the fiduciary
              requirements of law, the objectives of the Plan, and the liquidity
              needs of the Plan.

         (d)  Plan Sponsor Direction of Investment

              The Plan Sponsor will have the right to direct the Trustee with
              respect to the investment and reinvestment of assets comprising
              the Trust Fund. The Trustee and the Plan Sponsor (or the Plan
              Administrator or an Advisory Committee appointed by the Plan
              Sponsor) will execute a letter of agreement as a part of this Plan
              containing such conditions, limitations and other provisions they
              deem appropriate before the Trustee will follow any Plan Sponsor
              direction with respect to the investment or reinvestment of any
              part of the Trust Fund. Such letter of agreement may provide for
              Participant direction with respect to the investment and
              reinvestment of a Participant's Accounts in accordance with
              Article 4.

              Except to the extent required by ERISA or otherwise provided in a
              letter of agreement or in this Section 13, the Trustee will have
              no duty or responsibility to review, initiate action, or make
              recommendations regarding Trust assets and will retain such assets
              until directed by the Plan administrator to dispose of such
              assets.

13.03    Receipt of Contributions

         The Trustee will be accountable to the Employer for the funds
         contributed to it, but will have no duty to see that the contributions
         received comply with the provisions of the Plan. The Trustee will not
         be obligated to collect any contributions from the Employer or the
         Participants. The Trustee will have no duty to compute any amount
         required to be transferred or paid to it by the Employer.

                                      13-2
<PAGE>

13.04    Powers of the Trustee

         The Trustee's authority and discretion with respect to the Trust Fund
         will at all times be subject to the proper written directions of the
         Plan Administrator or Investment Manager. The Trustee is authorized and
         empowered, but not by way of limitation, with the following powers,
         rights and duties:

         (a)  To invest any part or all of the Trust Fund in any common or
              preferred stocks, open-end or closed-end mutual funds, United
              States retirement plan bonds, corporate bonds, debentures,
              convertible debentures, commercial paper, U.S.  Treasury bills,
              book entry deposits with the United States Federal Reserve Bank
              or System, Master Notes or similar arrangements sponsored by the
              Trustee or any other financial institution as permitted by law,
              improved or unimproved real estate situated in the United States,
              mortgages, notes or other property of any kind, real or personal,
              as a prudent man would so invest under like circumstances with
              due regard for the purposes of this Plan;

         (b)  To hold that portion of the Trust Fund as the Trustee may deem
              necessary for ordinary administration and for the disbursement of
              funds in cash, without liability for interest, by depositing the
              same in any bank (including deposits which bear a reasonable rate
              of interest in a bank or similar financial institution supervised
              by the United States or a State, even where the bank or financial
              institution is the Trustee, or otherwise is a fiduciary of the
              Plan, including The Charles Schwab Trust Company), subject to the
              rules and regulations governing such deposits, and without regard
              to the amount of any such deposit.

         (c)  To manage, sell, contract to sell, grant options to purchase,
              convey, exchange, transfer, abandon, improve, repair, insure,
              lease for any term even though commencing in the future or
              extending beyond the term of the Trust, and otherwise deal with
              all property, real or personal, in such manner, for such
              considerations and on such terms and conditions as the Trustee
              will decide;

         (d)  To credit and distribute the Trust as directed by the Plan
              Administrator or any agent of the Plan Administrator. The Trustee
              will not be obliged to inquire as to whether any payee or
              distributee is entitled to any payment or whether the
              distribution is proper or within the terms of the Plan, or as to
              the manner of making any payment or distribution. The Trustee
              will be accountable only to the Plan Administrator for any
              payment or distribution made by it in good faith on the order or
              direction of the Plan Administrator or any agent of the Plan
              Administrator;

         (e)  To borrow money from any person other than a party in interest of
              the Plan (unless covered by a prohibited transaction exemption)
              with or without giving security, and to assume indebtedness,
              extend mortgages and encumber by mortgage or pledge;

         (f)  To compromise, contest, arbitrate, or abandon claims and demands,
              in its discretion;

         (g)  To have with respect to the Trust all of the rights of an
              individual owner, whether specifically referred to or not in this
              document, including the power to give proxies, to participate in
              any voting trusts, mergers, consolidations or liquidations, to
              exercise or sell stock subscriptions or conversion rights;

                                      13-3
<PAGE>

         (h)  To hold any securities or other property in the name of the
              Trustee or its nominee, or in another form as it may deem
              reasonable, with or without disclosing the trust relationship;

         (i)  To perform any and all other acts in its judgment necessary or
              appropriate for the proper and advantageous management,
              investment and distribution of the Trust;

         (j)  To compromise, arbitrate, or otherwise adjust or settle claims in
              favor of or against the Trust and to deliver or accept
              consideration in either total or partial satisfaction of any
              indebtedness or other obligation, and to continue to hold
              property so received for the period of time that the Trustee
              deems appropriate;

         (k)  To file all tax forms or returns required of the Trustee;

         (l)  To begin, maintain or defend any litigation necessary in
              connection with the administration of the Plan, except that the
              Trustee will not be obligated to or required to do so unless
              indemnified to its satisfaction; and

         (m)  To keep any or all of the Trust property at any place or places
              within the United States or abroad, or with a depository or
              custodian at such place or places; provided, however, that the
              Trustee may not maintain the indicia of ownership of any assets
              of the Plan outside the jurisdiction of the District Courts of
              the United States, except as may be expressly authorized in U.S.
              Treasury or U.S. Department of Labor regulations.

         (n)  The Trustee shall accept a contribution of cash or other property
              otherwise acceptable to the Trustee that has been or will be
              distributed to a participant (or an eligible employee who is to
              become a participant) from another qualified plan, an individual
              retirement account, a tax sheltered annuity or a governmental
              plan, to the extent the contribution represents an eligible
              rollover contribution within the meaning of Code Section
              402(c)(4) or 408(d)(3), at the direction of the Administrator.
              The Administrator shall be solely responsible for determining
              that such assets represent an eligible rollover contribution
              within the meaning of Code Section 402(c)(4) or 408(d)(3)  The
              Trustee shall accept a transfer of cash or other property
              acceptable to the Trustee on behalf of a participant directly
              from the Trustee of an employee benefit plan qualified under
              Code Section (401(a)(4) at the direction of the Administrator or
              to transfer cash or other property to another Trustee at the
              direction of the Administrator.

13.05    Investment in Common or Collective Trust Funds

         Notwithstanding the provisions of Section 13.04, the Plan Sponsor
         specifically authorizes the Trustee to invest all or any portion of the
         assets comprising the Trust Fund in any common or collective trust fund
         which at the time of the investment provides for the pooling of the
         assets of plans qualified under Code Section 401(a). The authorization
         applies only if such common or collective trust fund: (a) is exempt
         from taxation under Code Section 584 or 501(a); (b) if exempt under
         Code Section 501(a), expressly limits participation to pension and
         profit sharing trusts which are exempt under Code Section 501(a) by
         reason of qualifying under Code Section 401(a); (c) prohibits that part
         of its corpus or income which equitably belongs to any participating
         trust from being used for or diverted to any purposes other than for
         the exclusive benefit of the Employees or their Beneficiaries who are
         entitled to benefits under such

                                      13-4
<PAGE>

         participating trust; (d) prohibits assignment by a participating trust
         of any part of its equity or interest in the group trust; and (e) the
         sponsor of the group trust created or organized the group trust in the
         United States and maintains the group trust at all times as a domestic
         trust in the United States.  The provisions of the common or collective
         trust fund agreement, as amended by the Trustee from time to time, are
         by this reference incorporated within this Plan and Trust. The
         provisions of the common or collective trust fund will govern any
         investment of Plan assets in that fund. This provision constitutes the
         express permission required by Section 408(b)(8) of ERISA.

13.06    Investment in Insurance Company Contracts

         The Trustee may invest any portion of the Trust Fund in a deposit
         administration, guaranteed investment or similar type of investment
         contract (hereinafter referred to as Contract); provided, however, that
         no such Contract may provide for an optional form of benefit which
         would not be provided for under the provisions hereof. The Trustee will
         be the complete and absolute owner of Contracts held in the Trust Fund.

         The Trustee may convert from one form to another any Contract held in
         the Trust Fund; designate any mode of settlement; sell or assign any
         Contract held in the Trust Fund; surrender for cash any Contract held
         in the Trust Fund; agree with the insurance company issuing any
         Contract to any release, reduction, modification or amendment thereof;
         and, without limitation of any of the foregoing, exercise any and all
         of the rights, options and privileges that belong to the absolute owner
         of any Contract held in the Trust Fund that are granted by the terms of
         any such Contract or by the terms of this Agreement.

         The Trustee will hold in the Trust Fund the proceeds of any sale,
         assignment or surrender of any Contract held in the Trust Fund and any
         and all dividends and other payments of any kind received in respect to
         any Contract held in the Trust Fund.

13.07    Fees and Expenses from Fund

         The Trustee will be entitled to receive reasonable annual compensation
         as may be mutually agreed upon from time to time between the Plan
         Sponsor and the Trustee. The Trustee will pay all expenses reasonably
         incurred by it in its administration and investment of the Trust Fund
         from the Trust Fund unless the Plan Sponsor pays the expenses. No
         person who is receiving full pay from the Plan Sponsor will receive
         compensation for services as Trustee.

13.08    Records and Accounting

         The Trustee will keep full and complete records of the administration
         of the Trust Fund which the Plan Sponsor and the Plan Administrator may
         examine at any reasonable time. As soon as practical after the end of
         each Plan Year and at such other reasonable times as the Plan Sponsor
         may direct, the Trustee will prepare and deliver to the Plan Sponsor
         and the Plan Administrator an accounting of the administration of the
         Trust, including a report on the fair market value of all assets of the
         Trust Fund.

                                      13-5
<PAGE>

13.09    Distribution Directions

         The Trustee will make distributions or transfers from the Trust as
         specified in proper directions from the Plan Administrator or his
         representative. The Trustee is authorized, to the extent required under
         applicable law, to withhold from distributions to any payee an amount
         that the Trustee determines is necessary to cover federal and state
         taxes, and the Trustee is required to withhold such amounts if so
         directed by the Plan Administrator. The Trustee will have no liability
         for making any distribution or transfer pursuant to the direction of
         the Plan Administrator (including amounts withheld pursuant to the
         previous sentence) and will be under no duty to make inquiry whether
         any distribution or transfer directed by the Plan Administrator is made
         pursuant to the provisions of the Plan.

         The Administrator will furnish to the Trustee all information necessary
         to carry out such withholding, and, until such information is provided,
         the Trustee will refrain from making such distribution.

         If no one claims a payment or distribution made from the Trust, the
         Trustee will notify the Plan Administrator and will dispose of the
         payment in accordance with the subsequent written direction of the Plan
         Administrator.

13.10    Third Party

         No person dealing with the Trustee will be obliged to see to the proper
         application of any money paid or property delivered to the Trustee, or
         to inquire whether the Trustee has acted pursuant to any of the terms
         of the Plan. Each person dealing with the Trustee may act upon any
         notice, request or representation in writing by the Trustee, or by the
         Trustee's duly authorized agent, and will not be liable to any person
         whomsoever in so doing. The certification of the Trustee that it is
         acting in accordance with the Plan will be conclusive in favor of any
         person relying on the certification.

13.11    Professional Agents, Affiliates and Arbitration

         (a)  Professional Agents

              The Trustee may employ and pay from the Trust Fund reasonable
              compensation to agents, attorneys, accountants and other persons
              to advise the Trustee as in its opinion may be necessary. The
              Trustee may delegate to any agent, attorney, accountant or other
              person selected by it any non-Trustee power or duty vested in it
              by the Plan; the Trustee may act or refrain from acting on the
              advice or opinion of any agent, attorney, accountant or other
              person so selected.

         (b)  Use of Affiliates

              Charles Schwab Trust Company (CSTC) is authorized to contract or
              make other arrangements with The Charles Schwab Corporation,
              Charles Schwab & Co., Inc., their affiliates and subsidiaries,
              successors and assigns (collectively referred to as Schwab), and
              any other organizations affiliated with or subsidiaries of CSTC or
              related entities, for the provision of services to the Trust Fund
              or Plan, except where such arrangements are

                                      13-6
<PAGE>

              prohibited by law or regulation. As used below, authorized person
              means any person whose authorization is required pursuant to the
              provision of any prohibited transaction exemption otherwise
              applicable.

              CSTC is authorized to place securities orders, settle securities
              trades, hold securities in custody and other related activities on
              behalf of the Trust Fund through or by Schwab whenever possible
              unless the authorized person specifically instructs the use of
              another Broker. Trades and related activities conducted through
              the Broker will be subject to fees and commissions established by
              the Broker, which may be paid from the Trust Fund or netted from
              the proceeds of trades.

              Trades will not be executed through Schwab unless the Plan
              Administrator and the authorized person have received disclosure
              concerning the relationship of Schwab to CSTC, and the fees and
              commissions which may be paid to Schwab, CSTC and any affiliate or
              subsidiary of any of them as a result of using Schwab to execute
              trades or for other services.

              CSTC is authorized to disclose such information as is necessary to
              the operation and administration of the Trust Fund to Schwab and
              to such other persons or organizations that CSTC determines have a
              legitimate business purpose for obtaining such information.

              At the direction of the authorized person, CSTC may purchase
              shares of regulated investment companies (or other investment
              vehicles) advised by Schwab or CSTC ("Schwab Funds"), except to
              the extent that such investment is prohibited by law or
              regulation. Schwab Fund shares may not be purchased for or held by
              the Trust Fund unless the Plan Administrator has received
              disclosure concerning the relationship of Schwab or CSTC to the
              Schwab Funds, and any fees which may be paid to such entities.

              To the extent permitted under applicable laws, CSTC may invest in
              deposits, long and short term debt instruments, stocks, and other
              securities, including those of CSTC or Schwab.

              CSTC and Schwab are authorized to tape record conversations
              between CSTC or Schwab and persons acting on behalf of the Plan or
              a Participant in order to verify data on transactions.

         (c)  Arbitration

              Any dispute under this agreement by and between the Trustee and
              the Plan Sponsor will be resolved by submission of the issue to a
              member of the American Arbitration Association who is chosen by
              the Plan Sponsor and the Trustee. If the Plan Sponsor and the
              Trustee cannot agree on such a choice, each will nominate a
              member of the American Arbitration Association, and the two
              nominees will then select an arbitrator. Expenses of the
              arbitration will be paid as decided by the arbitrator. This
              paragraph will not be interpreted to diminish any rights a
              Participant may have under ERISA.

13.12    Valuation of Trust

         The Trustee will value the Trust Fund as of the last day of each Plan
         Year to determine the fair market value of the Trust, and the Trustee
         will value the Trust Fund on such other date(s) as may be necessary to
         carry out the provisions of the Plan.

                                      13-7
<PAGE>

         Notwithstanding any other provision, if the Trustee should determine
         that the Trust Fund consists in whole or in part of property not traded
         freely on a recognized market, or that information necessary to
         ascertain the fair market value is not readily available, the Trustee
         may request instructions from the Plan Administrator concerning the
         value of such property for all purposes under this Plan and Trust, and
         the Plan Administrator will comply with that request. The Trustee will
         be entitled to rely upon the value placed upon such property by the
         Plan Administrator. At the Trustee's option, it may request that the
         Plan Administrator hire an independent appraiser that meets the
         requirements of Code Section 401(a)(38)(C) to value the property.
         Alternatively, if the Trustee chooses or if the Administrator fails or
         refuses to instruct the Trustee on the value of such property within a
         reasonable time after receipt of the Trustee's request, the Trustee at
         its sole discretion may engage an independent appraiser to determine
         the fair market value of such property. Any expenses with respect to
         such appraisal will be paid by the Trustee out of the Trust Fund or, at
         the option of the Plan Sponsor, by the Plan Sponsor.

13.13    Liability of Trustee

         The Trustee will be liable only for the safeguarding and administration
         of the assets of this Trust Fund in accordance with the provisions
         hereof and any amendments hereto and no other duties or
         responsibilities will be implied. The Trustee will not be required to
         pay any interest on funds paid to or deposited with it or to its credit
         under the provisions of this Trust, unless pursuant to a written
         agreement between the Plan Sponsor and the Trustee. The Trustee will
         not be responsible for the adequacy of the Trust Fund to meet and
         discharge any liabilities under the Plan and will not be required to
         make any payment of any nature except from funds actually received as
         Trustee.

         The Trustee may consult with legal counsel (who may be legal counsel
         for the Plan Sponsor) selected by the Trustee and the opinion of such
         counsel, when relied upon by the Trustee, will be evidence that the
         Trustee was acting in good faith.

         It will not be the duty of the Trustee to determine the identity or
         mailing address of any Participant or any other person entitled to
         benefits hereunder, such identity and mailing addresses to be furnished
         by the Plan Sponsor, the Plan Administrator or an agent of the Plan
         Administrator.

         The Trustee will be under no liability in making payments in accordance
         with the terms of this Plan and the certification of the Plan
         Administrator or an agent of the Plan Administrator who has been
         granted such powers by the Plan Administrator.

         Except to the extent required by any applicable law, no bond or other
         security for the faithful performance of duty hereunder will be
         required of the Trustee.

13.14    Removal or Resignation and Successor Trustee

         The Trustee may not resign prior to November 1, 2003, without the
         consent of the Plan Sponsor, except for an event that poses undue
         business risk to either party to this agreement. After November 1,
         2003, the Trustee may resign at any time upon giving 90 days prior
         written notice to the Plan Sponsor or, with the consent of the Plan
         Sponsor, a Trustee may resign with less than 90 days prior written
         notice.

                                      13-8
<PAGE>

         The Plan Sponsor may remove a Trustee by giving at least 60 days prior
         written notice to the Trustee.

         Upon the removal or resignation of a Trustee, the Plan Sponsor will
         appoint and designate a successor Trustee which will be one or more
         individual successor Trustees or a corporate Trustee organized under
         the laws of the United Sates or of any state thereof with authority to
         accept and execute trusts. Any successor Trustee must accept and
         acknowledge in writing its appointment as a successor Trustee before it
         can act in such capacity.

         Title to all property and records or true copies of such records
         necessary to the current operation of the Trust Fund held by the
         Trustee hereunder will vest in any successor Trustee acting pursuant to
         the provisions hereof, without the execution or filing of any further
         instrument. Any resigning or removed Trustee will execute all
         instruments and do all acts necessary to vest such title in any
         successor Trustee of record. Each successor Trustee will have, exercise
         and enjoy all the powers, both discretionary and ministerial, herein
         conferred upon his predecessor. No successor Trustee will be obligated
         to examine the accounts, records and acts of any previous Trustee or
         Trustees, and each successor Trustee in no way or manner will be
         responsible for any action or omission to act on the part of any
         previous Trustee.

         The resigning or removed trustee may require as a condition of
         transferring assets to a successor Trustee that the successor Trustee
         present evidence that any bonding requirement under ERISA Section 412
         has been met and/or may require that the Plan Sponsor provide a writing
         indemnifying the Trustee against any losses arising from the
         replacement of the Trustee except to the extent caused by a breach of
         fiduciary duty by the removed Trustee.

         If either party has given notice of removal or resignation as provided
         under this Section 13.14, and upon the expiration of the advance notice
         period no other successor Trustee has been appointed and has accepted
         such appointment, the trustee may apply to a court of competent
         jurisdiction for the appointment of a successor Trustee. The Trustee is
         authorized to reserve such sum of money as it may deem advisable for
         payment of fees and expenses in connection with the settlement of its
         accounts or other proper Trust expenses, and any balance of such
         reserve remaining after the payment of such fees and expenses will be
         paid to the successor Trustee.

         Any corporation which results from any merger, consolidation or
         purchase to which the Trustee may be a party, or which succeeds to the
         trust business of the Trustee, or to which substantially all the trust
         assets of the Trustee may be transferred, will be the successor to the
         Trustee hereunder without any further act or formality with like effect
         as if the successor Trustee had originally been named Trustee herein;
         and in any such event it will not be necessary for the Trustee or any
         successor Trustee to give notice thereof to any person, and any
         requirement, statutory or otherwise, that notice will be given is
         hereby waived.

13.15    Appointment of Investment Manager

         One or more Investment Managers, within the meaning of Section 3(38) of
         ERISA, may be appointed by the Plan Sponsor (or the Plan Administrator)
         to exercise full investment management authority with respect to all or
         a portion of the Trust assets, as provided in Sections 3(38) and
         403(a)(2) of ERISA. Authorized payment of the fees and expenses of the
         Investment Manager(s) may be made from the Trust assets. For purposes
         of this agreement, any Investment

                                      13-9
<PAGE>

         Manager so appointed will, during the period of his appointment,
         possess fully and absolutely those powers, rights and duties of the
         Trustee (to the extent delegated in writing by the Plan Sponsor or the
         Plan Administrator) with respect to the investment or reinvestment of
         that portion of the Trust assets over which the Investment Manager has
         investment management authority. The Investment Manager must be one of
         the following:

         (a)  Registered as an investment advisor under the Investment Advisors
              Act of 1940;

         (b)  A bank, as defined in the Investment Advisors Act of 1940;  or

         (c)  An insurance company qualified to manage, acquire, or dispose of
              such Plan assets under the laws of more than one state.

         Any Investment Manager will acknowledge in writing to the Plan Sponsor
         or the Plan Administrator and to the Trustee that he or it is a
         fiduciary with respect to the Plan. During any period of time when the
         Investment Manager is so appointed and serving, and with respect to
         those assets in the Plan over which the Investment Manager exercises
         investment management authority, the Trustee's responsibility will be
         limited to holding such assets as a custodian, providing accounting
         services, disbursing benefits as authorized, and executing such
         investment instructions only as directed by the Investment Manager. The
         Trustee will not be responsible for any acts or omissions of the
         Investment Manager. Any certificates or other instruments duly signed
         by the Investment Manager (or the authorized representative of the
         Investment Manager), purporting to evidence any instruction, direction
         or order of the Investment Manager with respect to the investment of
         those assets of the Plan over which the Investment Manager has
         investment management authority, will be accepted by the Trustee as
         conclusive proof thereof. The Trustee will also be fully protected in
         acting in good faith upon any notice, instruction, direction, order,
         certificate, opinion, letter, telegram or other document believed by
         the Trustee to be genuine and from the Investment Manager (or the
         authorized representative of the Investment Manager). The Trustee will
         not be liable for any action taken or omitted by the Investment Manager
         or for any mistakes of judgment or other action made, taken or omitted
         by the Trustee in good faith upon direction of the Investment Manager.

13.16    Termination of Trust

         In the event that this Plan is terminated by the Plan Sponsor, the
         Trust Fund will be distributed by the Trustee as and when directed by
         the Plan Administrator in accordance with the provisions of the Plan
         and Trust. From the date of termination of the Plan and until the final
         distribution of the Trust assets, the Trustee will continue to have all
         the powers provided under this Section that are necessary or desirable
         for the orderly liquidation and distribution of the Trust Fund.

         The Trustee may condition the transfer or distribution of any assets of
         the Trust Fund upon termination of the Plan on receipt of a favorable
         determination letter from the Internal Revenue Service confirming that
         the termination of the Plan does not adversely affect the tax-exempt
         status of the Trust Fund. Alternatively, the Trustee, in its sole
         discretion, may accept the indemnification of the Trustee, that is
         provided by the Plan Sponsor, against any liability arising from such
         transfer or distribution, or may require the Plan Sponsor to post a
         bond sufficient to protect the Trustee against such liability until
         such time as a favorable determination letter is received.

                                     13-10
<PAGE>

13.17    Governing Law

         The Trust will be administered in the State of Missouri, and its
         validity, construction, and all rights hereunder will be governed by
         ERISA and, to the extent not preempted, by the laws of Missouri. If any
         provisions of this Trust will be invalid or unenforceable, the
         remaining provisions will continue to be fully effective.

13.18    Proxy Voting

         In no event will the Trustee be responsible for the discretionary
         voting or tendering of shares of securities held in the Trust or for
         ascertaining or monitoring whether, or how, proxies are voted or
         whether the proper number of proxies is received. The Trustee will
         deliver to the Plan Administrator, or the person or persons identified
         by the Plan Administrator, proxies and powers of attorney and related
         informational material, for any shares or other property held. Subject
         to the provisions of this paragraph, the Plan Administrator will have
         responsibility for instructing the Trustee as to voting such shares and
         the tendering of such shares, by proxy or in person, except to the
         extent such responsibility is delegated to another person, under the
         terms of the Plan and Trust Agreement or under an agreement between the
         named fiduciary of the Plan and an investment manager, in which case
         such persons will have such responsibility. The Trustee may use agents
         to effect such delivery to the Plan Administrator or the person or
         persons identified by the Plan Administrator.

13.19    Employer Stock

         (a)  Type of Employer Stock

              The Trustee will invest as directed by the Plan Sponsor, in common
              stock of the Employer (Employer Stock) which includes treasury
              stock which has been purchased by the Employer. The percentage of
              Plan assets invested in such Employer Stock may exceed 10% of the
              Plan's assets.

         (b)  Voting Rights

              Voting rights with respect to shares of Employer Stock held in the
              Trust Fund will be voted by the Trustee in such manner as may be
              determined by the respective Participants, with respect to all
              matters requiring shareholder approval.

              The Trustee and the Employer will adopt reasonable measures to
              enable the Employer to notify the Participants of the date and
              purpose of each meeting of stockholders of the Employer at which
              holders of shares of Employer Stock will be entitled to vote, and
              to request instructions from each Participant to the Trustee as to
              the voting at such meeting of full shares of Employer Stock
              (whether or not vested) in the Accounts of such Participant. The
              Trustee, itself or by proxy, will vote full shares of Employer
              Stock in accordance with the instructions of the Participant. If
              prior to the time of such meeting of stockholders (or a date prior
              thereto specified by the Trustee) the Trustee will not have
              received instructions from any Participant, the Trustee will have
              no duty to make any decision or take any action regarding any such
              stock unless otherwise instructed by the named fiduciary.

                                     13-11
<PAGE>

              The Trustee shall vote the sum of fractional shares allocated to
              Participant's Accounts and unallocated shares of Employer Stock in
              the same manner and proportion as shares with respect to which
              Participants have the right of direction as to voting

         (c)  Tender Offers

              Each Participant, or, in the event of his death, his Beneficiary,
              will have the right, to the extent of the number of full shares of
              Employer Stock in his account, to direct the Trustee in writing as
              to the manner in which to respond to a tender or exchange offer
              with respect to shares of such Employer Stock.

              The Employer will utilize its best efforts to timely distribute or
              cause to be distributed to each Participant (or Beneficiary) such
              information as will be distributed to shareholders of the Employer
              in connection with any such tender or exchange offer.

              The Trustee will, with respect to Employer Stock held in the Trust
              Fund, accept or reject the terms of any tender offer and,
              accordingly, tender Employer Stock held by the Trustee in the
              Trust Fund in accordance with the terms and provisions of any
              tender offer, or not tender such Employer Stock, as directed by
              the respective Participants. With respect to full shares of
              Employer Stock which are allocated to Participants who have not
              given directions, the Trustee will not tender any shares of
              Employer Stock with respect to which such Participants (or
              Beneficiaries) have the right of direction.

              The sum of fractional shares allocated to Participants' Accounts
              and unallocated shares of Employer Stock will be tendered or
              exchanged in the same manner and proportion as shares with respect
              to which Participants have the right of direction are tendered or
              exchanged.

              The Plan Administrator may establish such rules and guidelines as
              it deems appropriate to properly effect the provisions of this
              Section.

13.20    Trustee Indemnification

         To the extent permitted under applicable law, the Employer shall
         indemnify and hold harmless the Trustee, its officers, employees,
         and agents from and against all liabilities, losses, expenses, and
         claims (including reasonable attorney's fees and costs of defense)
         arising out of (1) the acts or omissions to act with respect to
         the Plan or Trust by persons unrelated to the Trustee ("unrelated
         persons"), (2) the Trustee's action or inaction with respect to
         the Plan or Trust resulting from reasonable reliance on the action
         or inaction of unrelated persons, including directions to invest
         or otherwise deal with Plan assets, or (3) any violation by any
         unrelated person of the provisions of applicable law or any
         regulations promulgated thereunder or other applicable standards
         of fiduciary conduct, unless the Trustee commits a breach of its
         duties by reason of its negligence or willful misconduct. Expenses
         incurred by the Trustee which it believes to be subject to
         indemnification under this Agreement shall be paid by the Employer
         upon the Trustee's request, provided that the Employer may delay
         payment of any amount in dispute until such dispute is resolved
         according to the provisions of the Plan or any Separate Trust
         Agreement. Such resolution may include the award of interest on
         unpaid amounts determined to be payable to the Trustee under this
         Section.

                                     13-12
<PAGE>

         In order that the indemnification provision contained herein shall
         apply, upon the assertion of a claim or loss for which any party
         (the Indemnitor), may be required to indemnify another party (the
         Indemnitee), the Indemnitee shall promptly notify the Indemnitor
         of such assertion or loss, and shall keep the Indemnitor advised
         with respect to all developments concerning such claim. The
         Indemnitor shall have the option to participate at its expense
         with the Indemnitee in the defense of such claim. The Indemnitee
         shall in no case confess any claim or make any compromise in any
         case in which the Indemnitor may be required to indemnify it
         except with the Indemnitor's prior written consent.

13.21    Exempt Loan

         Prior to January 1, 2001, the Plan authorized the Trustee, at the
         direction of the Advisory Committee, to enter into an Exempt Loan
         transaction with respect to the Plan. Effective as of the January 1,
         2001, the Plan ceased to be an employee stock ownership plan (within
         the meaning of Section 4975(e)(7) of the Code) and, accordingly,
         authorization to enter into Exempt Loan transactions was eliminated.
         Notwithstanding the fact that the Plan has ceased to be an employee
         stock ownership plan, Employer Securities acquired prior to January 1,
         2001 with the proceeds of an Exempt Loan (including Employer Securities
         acquired by the Plan as a dividend with respect to, in exchange for, or
         with proceeds from the sale of Employer Securities acquired by the Plan
         or the Kansas City Southern Industries, Inc. Employee Stock Ownership
         Plan with the proceeds of an Exempt Loan) will continue to be subject
         to the provisions of Treas. Reg. ss.ss.54.4975-7(b)(4), (10), (11) and
         (12) relating to put, call or other options and to buy-sell or similar
         arrangements, except to the extent these regulations are inconsistent
         with Code ss.409(h).

                                     13-13
<PAGE>

                                   Article 14

                        REPURCHASE OF EMPLOYER SECURITIES

14.01    Put Option

         Shares of Employer Securities distributed to a Participant from the
         Trust shall be subject to a "put" option at the time of distribution,
         provided that such time the share are either not readily tradable on an
         established market within the meaning of Code Section 409(h) or are
         subject to a trading limitation. The "put" option shall be exercisable
         by the Participant or his Beneficiary, by the donees of either, or by a
         person (including an estate or it distributee) to whom the Employer
         Securities pass by reason of the Participant's or Beneficiary's death.
         The "put" option shall provide that for a period of at least fifteen
         (15) months after such shares are distributed, the holder of the option
         shall have the right to cause the Employer, by notifying it in writing,
         to purchase such shares at their fair market value, as determined by
         the Plan Sponsor, in accordance with Treas. Reg. Section
         54.4975-11(d)(5). The Plan Sponsor may give the Trustee the option to
         assume the rights and obligations of the Employer at the time the "put"
         option is exercised, insofar as the repurchase of Employer Securities
         is concerned. The period during which the "put" option is exercisable
         shall not include any period during which the holder is unable to
         exercise such "put" option because the Employer is prohibited from
         honoring it by federal or state law. If the Employer is prohibited from
         honoring the "put" option by federal or state law, the holder shall be
         entitled to cause it to be honored, consistent with such law, by an
         affiliate or shareholder of the Employer that has substantial net worth
         and whose net worth is reasonably expected to remain substantial. If
         shares of Employer Securities are readily tradable on an established
         market on the date of distribution, but cease to be readily tradable on
         an established market (as described above) within fifteen (15) months
         after such date, the Employer Securities distributed shall be subject
         to the "put" option described herein for the balance of the fifteen
         (15) month period. the Employer shall give written notice to each
         shareholder within ten (10) days of the date the Employer Securities
         cease to be readily tradable on an established market or that the
         Employer Securities become subject to a trading limitation that the
         Employer Securities are subject to the "put" option for the remainder
         of the fifteen (15) month period. If the Employer fails to give such
         notice to the shareholder within such ten (10) day period, then the
         number of days between such tenth (10th) day and the date on which the
         notice is actually given shall be added to the duration of the fifteen
         (15) month period. The terms of payment for the purchase of such shares
         of Employer Securities shall be as set forth in the "put" option and,
         if the Employer Securities are distributed as part of a total
         distribution, may be either in a lump sum or in installments, as
         determined by the Plan Sponsor. For purposes of the preceding sentence,
         the term "total distribution" means the distribution within one taxable
         year to the Participant, the amount to be paid for the Employer
         Securities shall be paid not later than thirty (30) days after the date
         the "put" option is exercised.

                                      14-1
<PAGE>

         An installment payment in connection with a "put" option shall:

         (a)  provide for acceleration in the event of thirty (30) days'
              default in the payment of interest or principal and shall
              permit prepayment of the installment obligation in whole or in
              part at any time or times without penalty;

         (b)  be adequately secured and bear a reasonable rate of interest,
              both as determined by the Plan Sponsor;

         (c)  require equal annual payments;

         (d)  have a payment period not longer than five (5) years from the
              date the "put" option is exercised;

         (e)  require that any payments pursuant to the installment
              obligation must be substantially equal and begin to be made no
              later than thirty (30) days after the date the "put" option is
              exercised; and

         (f)  satisfy the requirements of Treas. Reg.
              Section 54.4975-7(b)(12), except to the extent this
              regulation is inconsistent with Code Section 409(h).

14.02    Continuation of Put Option

         The "put" option provided for by Section 14.01 is nonterminable and
         shall continue to apply to shares of Employer Securities distributed
         hereunder notwithstanding the repayment of any Exempt Loan or any
         amendment to, or termination of, this Plan which causes the Plan or a
         portion of the Plan to cease to be an employee stock ownership plan
         within the meaning of Code Section 4975(e)(7).

                                      14-2
<PAGE>

                                    Appendix

Schedule of Employers for whom prior service credit has been granted by the Plan
Sponsor for purposes of calculating Years of Vesting Service and Years of
Eligibility Service pursuant to Section 1.35.

         Berger Associates, Inc.
         Kansas City Southern Industries, Inc.

Schedule of entities designated by the Plan Sponsor as Allocation Units for
purposes of the allocation of contributions to Participants pursuant to Article
3.

Schedule of qualified plans for which asset transfers are authorized by the Plan
Sponsor pursuant to Section 8.06 on behalf of Participants who transfer
employment between the Plan Sponsor or a Participating Employer in this Plan and
employers whose qualified plans are listed below.

Schedule of Elections to limit Highly Compensated Employees for a particular
Lookback Year to those who were in the Top-paid Group for such Lookback Year as
defined in Section 11.01(d)(2) and 11.01(j).
A.       1997 PLAN YEAR
         1.       TOP PAID GROUP ELECTION   YES      [  ]     NO       [ X ]
         2.       CALENDAR YEAR ELECTION    YES      [  ]     NO       [ X ]
B.       1998 PLAN YEAR
         1.       TOP PAID GROUP ELECTION   YES      [  ]     NO       [ X ]
         2.       CALENDAR YEAR ELECTION    YES      [  ]     NO       [ X ]
C.       1999 PLAN YEAR
         1.       TOP PAID GROUP ELECTION   YES      [  ]     NO       [ X ]
         2.       CALENDAR YEAR ELECTION    YES      [  ]     NO       [ X ]
D.       2000 PLAN YEAR
         1.       TOP PAID GROUP ELECTION   YES      [  ]     NO       [ X ]
         2.       CALENDAR YEAR ELECTION    YES      [  ]     NO       [ X ]
E.       2001 PLAN YEAR
         1.       TOP PAID GROUP ELECTION   YES      [  ]     NO       [ X ]
         2.       CALENDAR YEAR ELECTION    YES      [  ]     NO       [ X ]

<PAGE>

IN WITNESS WHEREOF, this instrument has been executed by the duly authorized and
empowered officers of the Plan Sponsor, this -------- day of
---------------------, 2001.

                                         STILWELL FINANCIAL INC.

                                         By:
                                             -------------------------

<PAGE>

The Trustee agrees to serve as Trustee under the terms of this instrument.

                                         CHARLES SCHWAB TRUST COMPANY

                                         By:
                                             ---------------------------

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00031-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00031-of-00352.parquet"}]]