Document:

Exhibit
4.26

 

RETIREMENT SAVINGS
TRUST AND PLAN

 

 

A PROTOTYPE PLAN

SPONSORED BY

 

 

CALFEE,
HALTER & GRISWOLD LLP

	
   

  	
  1400 McDonald
  Investment Center

  	
   

  
	
   

  	
  800 Superior
  Avenue

  	
   

  
	
   

  	
  Suite 1400

  	
   

  
	
   

  	
  Cleveland, Ohio
  44114

  	
   

  
	
   

  	
  (216) 622-8200

  	
   

  

 

 

 

NOTICE/CONFIDENTIAL
- COPYRIGHTED MATERIAL

 

This document is
protected under the copyright laws of the United States and international
copyright treaties, and contains proprietary, confidential information of
Calfee, Halter & Griswold LLP. Any use, duplication, publication, display,
modification, adaptation or dissemination of this document or its contents
requires the express written permission of Calfee, Halter & Griswold LLP.

 

Copyright 2002,
Calfee, Halter & Griswold LLP

All Rights
Reserved.

 

 

TABLE OF
CONTENTS

 

	
  ARTICLE
  1

  	
   

  	
  1-1

  
	
   

  	
   

  	
   

  
	
  INTRODUCTION

  	
  1-1

  
	
   

  	
  1.1 Purpose

  	
  1-1

  
	
   

  	
  1.2 Qualification

  	
  1-1

  
	
  ARTICLE
  2

  	
   

  	
  2-1

  
	
   

  	
   

  	
   

  
	
  DEFINITIONS

  	
  2-1

  
	
   

  	
  2.1 Accounts

  	
  2-1

  
	
   

  	
  2.2 ACP Test Safe Harbor
  Contribution

  	
  2-1

  
	
   

  	
  2.3 Active Participant

  	
  2-1

  
	
   

  	
  2.4 Administrator

  	
  2-1

  
	
   

  	
  2.5 Adoption Date

  	
  2-2

  
	
   

  	
  2.6 ADP Test Safe Harbor
  Contribution

  	
  2-2

  
	
   

  	
  2.7 Allocation Date

  	
  2-2

  
	
   

  	
  2.8 Annuity Starting Date

  	
  2-2

  
	
   

  	
  2.9 Beneficiary

  	
  2-2

  
	
   

  	
  2.10 Board

  	
  2-2

  
	
   

  	
  2.11 Code

  	
  2-3

  
	
   

  	
  2.12 Committee

  	
  2-3

  
	
   

  	
  2.13 Company

  	
  2-3

  
	
   

  	
  2.14 Compensation

  	
  2-3

  
	
   

  	
  2.15 Controlled Group

  	
  2-7

  
	
   

  	
  2.16 Covered Employee

  	
  2-7

  
	
   

  	
  2.17 Date of Hire

  	
  2-8

  
	
   

  	
  2.18 Earned Income

  	
  2-8

  
	
   

  	
  2.19 Effective Date

  	
  2-9

  
	
   

  	
  2.20 Employee

  	
  2-9

  
	
   

  	
  2.21 Enrollment Date

  	
  2-9

  
	
   

  	
  2.22 Entry Date

  	
  2-9

  
	
   

  	
  2.23 ERISA

  	
  2-9

  
	
   

  	
  2.24 Excess Compensation

  	
  2-10

  
	
   

  	
  2.25 FMLA Leave

  	
  2-10

  
	
   

  	
  2.26 Highly Compensated Employee

  	
  2-10

  
	
   

  	
  2.27 Integration Level

  	
  2-11

  
	
   

  	
  2.28 Investment Fund

  	
  2-11

  
	
   

  	
  2.29 Leased Person

  	
  2-11

  
	
   

  	
  2.30 Limitation Year

  	
  2-12

  
	
   

  	
  2.31 Look-Back Year

  	
  2-12

  
	
   

  	
  2.32 Military Service

  	
  2-12

  
	
   

  	
  2.33 Net Profits

  	
  2-13

  
	
   

  	
  2.34 Normal Retirement Date

  	
  2-13

  

 

 

	
   

  	
  2.35 Owner-Employee

  	
  2-14

  
	
   

  	
  2.36 Participant

  	
  2-14

  
	
   

  	
  2.37 Partner-Employee

  	
  2-14

  
	
   

  	
  2.38 Party in Interest

  	
  2-14

  
	
   

  	
  2.39 Permanent and Total Disability

  	
  2-14

  
	
   

  	
  2.40 Personal Accounts

  	
  2-15

  
	
   

  	
  2.41 Plan Year

  	
  2-15

  
	
   

  	
  2.42 Qualified Nonelective
  Contribution

  	
  2-15

  
	
   

  	
  2.43 Related Employer

  	
  2-15

  
	
   

  	
  2.44 Restatement Date

  	
  2-16

  
	
   

  	
  2.45 Self-Employed Individual

  	
  2-16

  
	
   

  	
  2.46 Simple Plan

  	
  2-16

  
	
   

  	
  2.47 Taxable Wage Base

  	
  2-16

  
	
   

  	
  2.48 Taxable Year

  	
  2-16

  
	
   

  	
  2.49 Testing Compensation

  	
  2-16

  
	
   

  	
  2.50 Top-Paid Group

  	
  2-17

  
	
   

  	
  2.51 Trust and Plan

  	
  2-18

  
	
   

  	
  2.52 Trustee

  	
  2-19

  
	
   

  	
  2.53 Valuation Date

  	
  2-19

  
	
   

  	
  2.54 Vested Interest

  	
  2-19

  
	
   

  	
  2.55 Vested Percentage

  	
  2-20

  
	
   

  	
  2.56 Other Terms Defined

  	
  2-20

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  3

  	
   

  	
  3-1

  
	
   

  	
   

  	
   

  
	
  SERVICE

  	
   

  	
  3-1

  
	
   

  	
  3.1 Service Based on the Elapsed
  Time Method

  	
  3-1

  
	
   

  	
  3.2 Service Based on the Hours
  Method

  	
  3-4

  
	
   

  	
  3.3 Service With Predecessor
  Employer

  	
  3-9

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  4

  	
   

  	
  4-1

  
	
   

  	
   

  	
   

  
	
  ELIGIBILITY
  AND PARTICIPATION

  	
  4-1

  
	
   

  	
  4.1 Eligibility Requirements

  	
  4-1

  
	
   

  	
  4.2 Enrollment

  	
  4-1

  
	
   

  	
  4.3 Election Not To Participate;
  Automatic Participation

  	
  4-1

  
	
   

  	
  4.4 Entry Date

  	
  4-2

  
	
   

  	
  4.5 Reemployment

  	
  4-2

  
	
   

  	
  4.6 Active and Inactive Participants

  	
  4-3

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  5

  	
   

  	
  5-1

  
	
   

  	
   

  	
   

  
	
  PRE-TAX
  CONTRIBUTIONS

  	
  5-1

  
	
   

  	
  5.1 Election of Pre-Tax
  Contributions

  	
  5-1

  
	
   

  	
  5.2 Limitations on Pre-Tax
  Contributions

  	
  5-1

  
	
   

  	
  5.3 Changes in Elections

  	
  5-2

  
	
   

  	
  5.4 Payment to Trustee

  	
  5-2

  

 

ii

 

	
   

  	
  5.5 Pre-Tax Accounts

  	
  5-2

  
	
   

  	
  5.6 Suspension of Pre-Tax
  Contributions

  	
  5-3

  
	
   

  	
  5.7 Catch-Up Contributions After
  Return From Military Service

  	
  5-3

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  6

  	
   

  	
  6-1

  
	
   

  	
   

  	
   

  
	
  PARTICIPATING
  COMPANY CONTRIBUTIONS

  	
  6-1

  
	
   

  	
  6.1 Types of Contributions

  	
  6-1

  
	
   

  	
  6.2 Employer Contributions

  	
  6-1

  
	
   

  	
  6.3 Matching Contributions

  	
  6-3

  
	
   

  	
  6.4 Safe Harbor Contributions

  	
  6-3

  
	
   

  	
  6.5 Special ADP Contributions

  	
  6-4

  
	
   

  	
  6.6 Simple Plan Contributions

  	
  6-4

  
	
   

  	
  6.7 Payment to Trustee

  	
  6-5

  
	
   

  	
  6.8 Crediting to Accounts

  	
  6-5

  
	
   

  	
  6.9 Correction of Allocation Errors

  	
  6-6

  
	
   

  	
  6.10 Employer Contributions On
  Return From Military Service

  	
  6-6

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  7

  	
   

  	
  7-1

  
	
   

  	
   

  	
   

  
	
  AFTER
  TAX CONTRIBUTIONS

  	
  7-1

  
	
   

  	
  7.1 Amount of After Tax
  Contributions

  	
  7-1

  
	
   

  	
  7.2 Changes in Payroll Deductions

  	
  7-1

  
	
   

  	
  7.3 Payment to Trustee

  	
  7-1

  
	
   

  	
  7.4 After Tax Accounts

  	
  7-2

  
	
   

  	
  7.5 Deductible Voluntary
  Contributions

  	
  7-2

  
	
   

  	
  7.6 Suspension of Contributions

  	
  7-2

  
	
   

  	
  7.7 Catch-Up Contributions After
  Return From Military Service

  	
  7-3

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  8

  	
   

  	
  8-1

  
	
   

  	
   

  	
   

  
	
  LIMITATIONS
  ON CONTRIBUTIONS AND ALLOCATIONS

  	
  8-1

  
	
   

  	
  8.1 Contributions Are Subject to
  Limitations

  	
  8-1

  
	
   

  	
  8.2 The Dollar Limit

  	
  8-2

  
	
   

  	
  8.3 Deferral Percentage Limit

  	
  8-3

  
	
   

  	
  8.4 Contribution Percentage Limit

  	
  8-4

  
	
   

  	
  8.5 Multiple Use

  	
  8-5

  
	
   

  	
  8.6 Deductibility Limit

  	
  8-5

  
	
   

  	
  8.7 Correcting Excess Contributions

  	
  8-6

  
	
   

  	
  8.8 Definitions and Special Rules

  	
  8-8

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  9

  	
   

  	
  9-1

  
	
   

  	
   

  	
   

  
	
  INVESTMENT
  FUNDS AND DIRECTION OF INVESTMENT

  	
  9-1

  
	
   

  	
  9.1 Participant Direction of
  Investments

  	
  9-1

  
	
   

  	
  9.2 Investment Funds

  	
  9-1

  
	
   

  	
  9.3 Directed Brokerage Account

  	
  9-2

  
	
   

  	
  9.4 Procedures for Direction of
  Investment

  	
  9-3

  

 

iii

 

	
   

  	
  9.5 Changes of Direction of
  Investment

  	
  9-4

  
	
   

  	
  9.6 Valuation of Investment Funds

  	
  9-5

  
	
   

  	
  9.7 Compliance with Section 404(c)
  of ERISA

  	
  9-5

  
	
   

  	
  9.8 Direction of Investments Not
  Permitted

  	
  9-6

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  10

  	
   

  	
  10-1

  
	
   

  	
   

  	
   

  
	
  INSURANCE
  CONTRACTS

  	
  10-1

  
	
   

  	
  10.1 Purchase of Insurance Contracts

  	
  10-1

  
	
   

  	
  10.2 Premium Payments

  	
  10-2

  
	
   

  	
  10.3 Accumulation of Dividends, Etc.

  	
  10-2

  
	
   

  	
  10.4 Insufficient Funds for Paying
  Premiums

  	
  10-2

  
	
   

  	
  10.5 Contract Provisions

  	
  10-3

  
	
   

  	
  10.6 No Insurance Beyond Retirement

  	
  10-4

  
	
   

  	
  10.7 Cash Surrender Values

  	
  10-4

  
	
   

  	
  10.8 Purchase of Contract on Cessation
  of Active Participation

  	
  10-4

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  11

  	
   

  	
  11-1

  
	
   

  	
   

  	
   

  
	
  ACCOUNTS

  	
   

  	
  11-1

  
	
   

  	
  11.1 Establishment of Accounts

  	
  11-1

  
	
   

  	
  11.2 Crediting and Debiting of
  Accounts

  	
  11-1

  
	
   

  	
  11.3 Valuation of Assets

  	
  11-1

  
	
   

  	
  11.4 Valuation of Investment Funds

  	
  11-2

  
	
   

  	
  11.5 Interim Valuation of Assets

  	
  11-3

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  12

  	
   

  	
  12-1

  
	
   

  	
   

  	
   

  
	
  LOANS

  	
   

  	
  12-1

  
	
   

  	
  12.1 Loan Administration and
  Applications

  	
  12-1

  
	
   

  	
  12.2 Amount of Loan

  	
  12-1

  
	
   

  	
  12.3 Loan Administration

  	
  12-2

  
	
   

  	
  12.4 Terms and Conditions of Loans

  	
  12-3

  
	
   

  	
  12.5 Payment of Prior Loans

  	
  12-5

  
	
   

  	
  12.6 Loans to Owner-Employees and
  Shareholder Employees

  	
  12-5

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  13

  	
   

  	
  13-1

  
	
   

  	
   

  	
   

  
	
  WITHDRAWALS
  FROM ACCOUNTS

  	
  13-1

  
	
   

  	
  13.1 Restrictions on Withdrawals

  	
  13-1

  
	
   

  	
  13.2 Withdrawals from Accounts

  	
  13-1

  
	
   

  	
  13.3 Termination of Withdrawal
  Rights

  	
  13-2

  
	
   

  	
  13.4 Spouse’s Consent

  	
  13-2

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  14

  	
   

  	
  14-1

  
	
   

  	
   

  	
   

  
	
  HARDSHIP
  WITHDRAWALS

  	
  14-1

  
	
   

  	
  14.1 Hardship Application

  	
  14-1

  

 

iv

 

	
   

  	
  14.2 Immediate and Heavy Financial
  Need

  	
  14-1

  
	
   

  	
  14.3 Determination of Amount
  Necessary to Satisfy an Immediate and Heavy Financial Need

  	
  14-2

  
	
   

  	
  14.4 Permitted Distributions

  	
  14-3

  
	
   

  	
  14.5 Method of Withdrawal

  	
  14-4

  
	
   

  	
  14.6 Administration of Hardship
  Provisions

  	
  14-4

  
	
   

  	
  14.7 Spouse’s Consent

  	
  14-4

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  15

  	
   

  	
  15-1

  
	
   

  	
   

  	
   

  
	
  TERMINATION
  OF EMPLOYMENT

  	
  15-1

  
	
   

  	
  15.1 Eligibility for Distribution

  	
  15-1

  
	
   

  	
  15.2 Commencement of Distributions

  	
  15-1

  
	
   

  	
  15.3 Vesting and Forfeitures

  	
  15-1

  
	
   

  	
  15.4 Reallocation of Forfeitures

  	
  15-3

  
	
   

  	
  15.5 Forfeitures Used to Reduce
  Contributions

  	
  15-3

  
	
   

  	
  15.6 Rehired Participants

  	
  15-3

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  16

  	
   

  	
  16-1

  
	
   

  	
   

  	
   

  
	
  RETIREMENT
  BENEFITS

  	
  16-1

  
	
   

  	
  16.1 Normal Retirement

  	
  16-1

  
	
   

  	
  16.2 Early Retirement

  	
  16-1

  
	
   

  	
  16.3 Late Retirement

  	
  16-1

  
	
   

  	
  16.4 Disability Retirement

  	
  16-2

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  17

  	
   

  	
  17-1

  
	
   

  	
   

  	
   

  
	
  DEATH

  	
   

  	
  17-1

  
	
   

  	
  17.1 Death of an Active Participant

  	
  17-1

  
	
   

  	
  17.2 Death of a Retired or
  Terminated Participant Prior to Commencement of Benefits

  	
  17-1

  
	
   

  	
  17.3 Death of a Retired or
  Terminated Participant After Commencement of Benefits

  	
  17-2

  
	
   

  	
  17.4 Automatic Beneficiary of a
  Participant

  	
  17-2

  
	
   

  	
  17.5 Designation of Alternate
  Beneficiary

  	
  17-2

  
	
   

  	
  17.6 Qualified Preretirement
  Survivor Annuity

  	
  17-3

  
	
   

  	
  17.7 Instructions to Trustee

  	
  17-4

  
	
   

  	
  17.8 Incomplete Disposition

  	
  17-4

  
	
   

  	
  17.9 Clarification of Beneficiary
  Designation

  	
  17-5

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  18

  	
   

  	
  18-1

  
	
   

  	
   

  	
   

  
	
  DISTRIBUTIONS

  	
  18-1

  
	
   

  	
  18.1 Date of Distributions

  	
  18-1

  
	
   

  	
  18.2 Method of Distribution

  	
  18-2

  
	
   

  	
  18.3 Administering Distribution of
  Accounts

  	
  18-2

  
	
   

  	
  18.4 Lump Sum Payment of Small
  Amounts

  	
  18-2

  

 

v

 

	
   

  	
  18.5 Restrictions on Distributions

  	
  18-2

  
	
   

  	
  18.6 Lump Sum Value of Installment
  Method of Distributions

  	
  18-5

  
	
   

  	
  18.7 Revaluation of Undistributed
  Amounts

  	
  18-5

  
	
   

  	
  18.8 Responsibility of Trustee
  Regarding Distributions

  	
  18-5

  
	
   

  	
  18.9 Direct Rollovers

  	
  18-6

  
	
   

  	
  18.10 Excess Distributions

  	
  18-8

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  18A

  	
  1

  
	
   

  	
   

  	
   

  
	
  DISTRIBUTIONS
  - ANNUITY OPTION

  	
  1

  
	
   

  	
  18A.1 Date of Distribution

  	
  1

  
	
   

  	
  18A.2 Normal Method

  	
  2

  
	
   

  	
  18A.3 Annuity Methods of
  Distribution

  	
  2

  
	
   

  	
  18A.4 Optional Methods of Distribution

  	
  2

  
	
   

  	
  18A.5 Notice of Methods of
  Distribution

  	
  4

  
	
   

  	
  18A.6 Election of Annuity Contract
  or Optional Method of Payment

  	
  5

  
	
   

  	
  18A.7 Lump Sum Payment of Small
  Amounts

  	
  6

  
	
   

  	
  18A.8 Lump Sum Value of Optional
  Methods of Distributions

  	
  6

  
	
   

  	
  18A.9 Revaluation of Undistributed
  Amounts

  	
  6

  
	
   

  	
  18A.10 Restrictions on Distributions

  	
  7

  
	
   

  	
  18A.11 Incidental Death Benefit Rule

  	
  9

  
	
   

  	
  18.A12 Responsibility of Trustee
  Regarding Distributions

  	
  9

  
	
   

  	
  18A.13 Direct Rollovers

  	
  10

  
	
   

  	
  18A.14 Excess Distributions

  	
  13

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  19

  	
   

  	
  19-1

  
	
   

  	
   

  	
   

  
	
  CLAIMS
  FOR BENEFITS

  	
  19-1

  
	
   

  	
  19.1 Application for Benefits

  	
  19-1

  
	
   

  	
  19.2 Denial of Application for
  Benefits

  	
  19-1

  
	
   

  	
  19.3 Appeal Process

  	
  19-2

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  20

  	
   

  	
  20-1

  
	
   

  	
   

  	
   

  
	
  ADMINISTRATION

  	
  20-1

  
	
   

  	
  20.1 Powers and Duties of the
  Administrator

  	
  20-1

  
	
   

  	
  20.2 Retirement Savings Committee

  	
  20-3

  
	
   

  	
  20.3 Committee Procedures

  	
  20-4

  
	
   

  	
  20.4 Expenses of Administrator and
  Committee

  	
  20-4

  
	
   

  	
  20.5 Limitation on Liability of
  Committee Members

  	
  20-6

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  21

  	
   

  	
  21-1

  
	
   

  	
   

  	
   

  
	
  THE
  TRUSTEE, ITS POWERS AND DUTIES

  	
  21-1

  
	
   

  	
  21.1 Obligations and Duties

  	
  21-1

  
	
   

  	
  21.2 Resignation by Trustee

  	
  21-2

  
	
   

  	
  21.3 Administration Expenses

  	
  21-2

  
	
   

  	
  21.4 Ownership of Insurance
  Contracts

  	
  21-3

  

 

vi

 

	
   

  	
  21.5 Receipts and Releases

  	
  21-4

  
	
   

  	
  21.6 Segregation of Assets

  	
  21-4

  
	
   

  	
  21.7 Co-Trustees

  	
  21-4

  
	
   

  	
  21.8 Liability of Trustee

  	
  21-5

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  22

  	
   

  	
  22-1

  
	
   

  	
   

  	
   

  
	
  INVESTMENTS

  	
  22-1

  
	
   

  	
  22.1 Investment Powers and Duties of
  Trustee

  	
  22-1

  
	
   

  	
  22.2 Investment Manager

  	
  22-4

  
	
   

  	
  22.3 Income from Investments

  	
  22-5

  
	
   

  	
  22.4 Prohibited Transactions

  	
  22-5

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  23

  	
   

  	
  23-1

  
	
   

  	
   

  	
   

  
	
  PROHIBITION
  AGAINST ALIENATION

  	
  23-1

  
	
   

  	
  23.1 Definitions

  	
  23-1

  
	
   

  	
  23.2 General Prohibition on
  Alienation

  	
  23-1

  
	
   

  	
  23.3 Distribution of Assets on Death

  	
  23-2

  
	
   

  	
  23.4 Right to Benefits by Alternate
  Payee

  	
  23-3

  
	
   

  	
  23.5 Notification of Parties and
  Determination Whether Order Is Qualified

  	
  23-4

  
	
   

  	
  23.6 Interim Procedures

  	
  23-4

  
	
   

  	
  23.7 Investment of Separate Account

  	
  23-5

  
	
   

  	
  23.8 Review Procedures

  	
  23-5

  
	
   

  	
  23.9 Status of Alternate Payee

  	
  23-6

  
	
   

  	
  23.10 Distribution to Alternate
  Payee

  	
  23-6

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  24

  	
   

  	
  24-1

  
	
   

  	
   

  	
   

  
	
  ROLLOVERS
  AND TRANSFERS INVOLVING OTHER QUALIFIED RETIREMENT PLANS

  	
  24-1

  
	
   

  	
  24.1 Rollovers and Transfers From
  Other Tax Qualified Plans

  	
  24-1

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  25

  	
   

  	
  25-1

  
	
   

  	
   

  	
   

  
	
  TOP-HEAVY
  PROVISIONS

  	
  25-1

  
	
   

  	
  25.1 Top-Heavy Restrictions

  	
  25-1

  
	
   

  	
  25.2 Determination of Top-Heavy Status

  	
  25-1

  
	
   

  	
  25.3 Top-Heavy Minimum Contributions

  	
  25-4

  
	
   

  	
  25.4 Top-Heavy Vesting

  	
  25-5

  
	
   

  	
  25.5 Vesting Upon Cessation of
  Top-Heavy Status

  	
  25-5

  
	
   

  	
  25.6 Determination of Super
  Top-Heavy Plan

  	
  25-6

  
	
   

  	
  25.7 Limitations on Annual Additions
  Under Top-Heavy Plan

  	
  25-6

  

 

vii

 

	
  ARTICLE
  26

  	
   

  	
  26-1

  
	
   

  	
   

  	
   

  
	
  LIMITATIONS
  ON ANNUAL ADDITIONS

  	
  26-1

  
	
   

  	
  26.1 Definitions

  	
  26-1

  
	
   

  	
  26.2 Limitation on Benefits

  	
  26-7

  
	
   

  	
  26.3 Reduction of Excess Benefits

  	
  26-8

  
	
   

  	
  26.4 Suspense Account

  	
  26-8

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  27

  	
   

  	
  27-1

  
	
   

  	
   

  	
   

  
	
  PARTICIPATING
  COMPANIES

  	
  27-1

  
	
   

  	
  27.1 Identity of Participating
  Companies

  	
  27-1

  
	
   

  	
  27.2 Authority of Company

  	
  27-1

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  28

  	
   

  	
  28-1

  
	
   

  	
   

  	
   

  
	
  AMENDMENT
  AND TERMINATION

  	
  28-1

  
	
   

  	
  28.1 Power of Sponsor to Amend Plan

  	
  28-1

  
	
   

  	
  28.2 Power of Company to Amend Plan
  and Adoption Agreement

  	
  28-1

  
	
   

  	
  28.3 Changes in Vesting Provisions

  	
  28-3

  
	
   

  	
  28.4 Termination of Plan

  	
  28-3

  
	
   

  	
  28.5 Partial Termination of Plan or
  Complete Discontinuance of Contributions

  	
  28-4

  
	
   

  	
   

  	
   

  
	
  ARTICLE
  29

  	
   

  	
  29-1

  
	
   

  	
   

  	
   

  
	
  MISCELLANEOUS

  	
  29-1

  
	
   

  	
  29.1 Special Rule Relating to
  Owner-Employees

  	
  29-1

  
	
   

  	
  29.2 Insurance Company Not a Party

  	
  29-2

  
	
   

  	
  29.3 Bankruptcy or Insolvency

  	
  29-2

  
	
   

  	
  29.4 Mergers, Consolidations and
  Transfers of Assets

  	
  29-3

  
	
   

  	
  29.5 No Employment, Legal or
  Equitable Right Created

  	
  29-3

  
	
   

  	
  29.6 Exclusive Benefit of Employees

  	
  29-3

  
	
   

  	
  29.7 Spousal Consent

  	
  29-4

  
	
   

  	
  29.8 Procedures for Obtaining
  Spousal Consent

  	
  29-4

  
	
   

  	
  29.9 Limitations on Liability

  	
  29-5

  
	
   

  	
  29.10 Receipts and Releases

  	
  29-5

  
	
   

  	
  29.11 Minority and Incapacity

  	
  29-5

  
	
   

  	
  29.12 Separability

  	
  29-6

  
	
   

  	
  29.13 Interpretation

  	
  29-6

  
	
   

  	
  29.14 Impossibility

  	
  29-6

  
	
   

  	
  29.15 Gender

  	
  29-6

  
	
   

  	
  29.16 Singular - Plural

  	
  29-7

  
	
   

  	
  29.17 Headings

  	
  29-7

  
	
   

  	
  29.18 Indemnification

  	
  29-7

  
	
   

  	
  29.19 Missing Participants

  	
  29-8

  
	
   

  	
  29.20 Applicable Law

  	
  29-8

  

 

viii

 

	
   

  	
  29.21 Elimination of Family
  Aggregation Rules

  	
  29-9

  
	
   

  	
  29.22 Compliance With Internal
  Revenue Code

  	
  29-9

  
	
   

  	
  29.23 Compliance with the Uniformed
  Services Employment and Reemployment Rights Act of 1994

  	
  29-9

  
	
   

  	
  29.24 Applicability of Restatement and Other
  Amendments Generally, and to Participants Who

  Terminated Employment Prior to the Restatement Date or Effective Date of
  Amendments

  	
  29-10

  

 

ix

 

ARTICLE 1

 

INTRODUCTION

 

1.1           Purpose.

 

This Trust and Plan is created for the purpose of
providing benefits to the Participants in this Trust and Plan upon their
retirement and for the purpose of providing such other benefits to such
Participants and their Beneficiaries as are hereinafter described.

 

1.2           Qualification.

 

The Trust and Plan is intended to qualify under Code
Sections 401(a), 401(k) and 501(a).

 

1-1

 

ARTICLE 2

 

DEFINITIONS

 

Unless the context otherwise indicates, the following
terms used herein shall have the following meanings whenever used in this
instrument, regardless of capitalization:

 

2.1           Accounts.

 

The word “Accounts” shall mean “Pre-Tax Accounts”
established pursuant to Article 5 hereof, “Employer Contribution Accounts,” “Special
ADP Accounts”, “Match Accounts” and “Safe Harbor Contribution Accounts”
established pursuant to Article 6 hereof, “After Tax Accounts” established
pursuant to Article 7 hereof which shall be further denominated as either “Pre-87
After Tax Accounts” or “Post-86 After Tax Accounts”, “Pre-87 IRA Accounts”
established pursuant to Section 7.4 hereof, and “Rollover Accounts” established
pursuant to Article 24 hereof.

 

2.2           ACP Test Safe Harbor Contribution.

 

The words “ACP Test Safe Harbor Contribution” shall
mean an employer matching contribution which satisfies the requirements of Code
Section 401(m)(11) and regulations issued thereunder.

 

2.3           Active Participant.

 

The words “Active Participant” shall mean a
Participant during any period he is a Covered Employee at a Participating
Company.

 

2.4           Administrator.

 

The word “Administrator” shall mean the person or
persons, corporation or partnership designated as Administrator under the
Adoption Agreement and Article 20 hereof.

 

2-1

 

2.5           Adoption Date.

 

The words “Adoption Date” shall mean the date as of
which any Participating Company has adopted this Trust and Plan.

 

2.6           ADP Test Safe Harbor Contribution.

 

The words “ADP Test Safe Harbor Contribution” shall
mean a Participating Company contribution which satisfies the requirements of
Code Section 401(k)(12) and regulations issued thereunder.

 

2.7           Allocation Date.

 

The words “Allocation Date” shall mean the last day of
each Plan Year.

 

2.8           Annuity Starting Date.

 

The words “Annuity Starting Date” shall mean for any
Participant the first day of the first period for which he receives an amount
paid as an annuity or in any other form by reason of his Termination of
Employment, retirement or Disability under the terms of this Trust and Plan.

 

2.9           Beneficiary.

 

The word “Beneficiary” shall mean any person, other
than an Alternate Payee as defined in Section 23.1, who receives or is
designated to receive payment of any benefit under the terms of this Trust and
Plan because of the death of a Participant.

 

2.10         Board.

 

The word “Board” shall mean the Board of Directors of
a corporation or the corresponding Board or Committee of a partnership or other
entity or the proprietor in the case of a proprietorship or the Board of
Trustees in the case of a non-profit corporation or such other similar body
acting on behalf of the corporation.

 

2-2

 

2.11         Code.

 

The word “Code” shall mean the Internal Revenue Code
of 1986, as amended from time to time, and all lawful regulations and pronouncements
promulgated thereunder. Whenever a reference is made to a specific Section of
the Code, such reference shall be deemed to include any successor Sections of
the Code having the same or similar purpose.

 

2.12         Committee.

 

The word “Committee” shall mean the Retirement Savings
Committee constituted under the provisions of Article 20 of this Trust and
Plan.

 

2.13         Company.

 

The word “Company” shall mean the entity designated in
Section (1) of the Adoption Agreement or any other business organization
which shall assume the obligations of such entity under this Trust and Plan.

 

2.14         Compensation.

 

The word “Compensation” shall mean certain
remuneration paid to an Employee by a Participating Company determined in
accordance with one of the definitions contained in subsection (a) hereof
as selected in the Adoption Agreement. Compensation, as so defined, will then
be adjusted as described in subsection (b) hereof to the extent specified
in the Adoption Agreement and will exclude any amounts designated by the
Company in the Adoption Agreement.

 

(a)                                  Basic
Definition. The basic definition of “Compensation” used under the Trust and
Plan shall be one of the following:

 

(i)             Section 415
Compensation. Compensation as defined in Treasury Regulation Sections
1.415-2(d)(1) and (2) which generally includes all taxable remuneration paid to
the Employee in cash or in kind for the performance of services as a Covered
Employee for a Participating Company, including taxable expense reimbursements,
fringe benefits, 

 

2-3

 

and welfare benefits and generally excludes all
nontaxable fringe benefits, welfare benefits and employee benefits, except that
the following amounts which are otherwise taxable are excluded:

 

(A)                              Distributions
from a funded deferred compensation plan, whether or not qualified;

 

(B)                                Restricted
property, unless an election is made under Code Section 83(b);

 

(C)                                Amounts
treated as taxable upon the exercise of a nonqualified stock option;

 

(D)                               Amounts
realized upon the sale, exchange or other disposition of stock acquired under a
qualified stock option; and

 

(E)                                 Amounts
contributed by the Participating Company to a simplified employee pension plan.

 

(ii)          Modified Section 415
Compensation. Compensation as defined in Treasury Regulation
Section 1.415-2(d)(10) which is the same as set forth in
subsection (i) above except that the following otherwise taxable amounts
will also be excluded:

 

(A)                              Amounts
paid to the Employee as accident or sickness benefits or medical reimbursements;

 

(B)                                Moving
expenses; and

 

(C)                                All
amounts related to restricted property or nonqualified options.

 

(iii)       Modified Section 3121
Compensation. “Wages” as defined in Code Section 3121 for Federal
Insurance Contributions Act purposes, without regard to the limit set forth in
Code Section 3121(a)(1) and without regard to any rules that relate to the
nature or location of the employment or the services performed, which generally
is all taxable remuneration paid to the Employee in cash or in kind for the
performance of services as a Covered Employee for a Participating Company
including taxable expense reimbursements, moving expenses, fringe benefits, and
welfare benefits and generally excludes all nontaxable fringe benefits, welfare
benefits and employee benefits, except that:

 

2-4

 

(A)                              Amounts
contributed under a salary reduction agreement to a 401(k) arrangement, to a
403(b) annuity or a simplified employee pension plan are excluded from “Compensation”
even though included in wages under Code Section 3121(v);

 

(B)                                Amounts
attributable to nonqualified deferred compensation are excluded from “Compensation”
even though included in wages under Code Section 3121(v);

 

(C)                                Amounts
paid to an Employee for medical or hospital expenses in connection with
sickness or accident disability are excluded from “Compensation” even though
taxable;

 

(D)                               Amounts
paid to, or on behalf of, an Employee on account of sickness or accident
Disability more than six months after the calendar month when the Employee last
worked for a member of the Controlled Group are excluded from “Compensation”
even though taxable; and

 

(E)                                 Tips
paid in any medium other than cash are excluded from “Compensation” even though
taxable.

 

(iv)      Modified Section 3401
Compensation. “Wages” as defined in Code Section 3401(a) for income tax
withholding purposes, without regard to any rules that relate to the nature or
location of the employment or the services performed, which generally is all
taxable remuneration paid to the Employee in cash or in kind for the
performance of services as a Covered Employee for a Participating Company,
including taxable expense reimbursements, moving expenses, fringe benefits, and
welfare benefits and generally excludes all nontaxable fringe benefits, welfare
benefits and employee benefits, except that:

 

(A)                              Amounts
paid for group term life insurance are excluded from “Compensation” even though
taxable; and

 

(B)                                Tips
paid in any medium other than cash are excluded from “Compensation” even though
taxable.

 

2-5

 

(v)         W-2 Earnings. Remuneration
which is received by an Employee in cash or in kind for the performance of
services as a Covered Employee for a Participating Company and which must be
reported as wages on the Employee’s Form W-2 for income tax purposes.

 

(b)                                 Safe
Harbor Adjustments to Compensation. To the extent elected in the Adoption
Agreement, the following adjustments will be made to the “Compensation” of an
Employee:

 

(i)             Compensation shall be
increased for salary reduction amounts which are excluded from the taxable
income of the Employee under Code Sections 125, 402(e)(3) and 402(h). For Plan
Years beginning on or after January 1, 2001, Compensation shall also be
increased for salary reduction amounts which are excluded from the taxable
income of the Employee under Code Section 132(f)(4).

 

(ii)          Compensation shall be
reduced by all of the following amounts even if they are taxable to the
Employee:

 

(A)                              Expense
reimbursements, expense allowances or moving expenses;

 

(B)                                Cash
and noncash fringe benefits and welfare benefits; and

 

(C)                                Deferred
compensation.

 

(c)                                  Compensation
Limit. In addition to other applicable limitations set forth in the Trust
and Plan, and notwithstanding any other provision of the Trust and Plan to the
contrary, the maximum annual Compensation of each Employee that can be taken
into account for any purpose under the Trust and Plan subsequent to December
31, 1999 shall be One Hundred Seventy Thousand Dollars ($170,000), plus such
adjustments for cost of living as shall be prescribed by the Secretary of the
Treasury in accordance with Code Section 401(a)(17)(B). The cost-of-living
adjustment in effect for a calendar year applies to any period, not exceeding
twelve (12) months, over which Compensation is determined (determination
period) beginning in such calendar year. If a determination period consists of
fewer than twelve (12) months, the annual Compensation limit will be multiplied
by a fraction, the numerator of which is the number of months in the
determination period, and the denominator of which is twelve (12).

 

2-6

 

(d)                                 Compensation
with Respect to Self-Employed Individuals. For any Self-Employed Individual
covered under the Trust and Plan, Compensation means Earned Income.

 

The amount of Compensation for any Plan Year shall be
determined as of the last day of such year. In all respects, the amount of
Compensation shall be determined in accordance with the information contained
in the payroll records of the Participating Companies.

 

2.15         Controlled Group.

 

The words “Controlled Group” shall mean the Company
and all corporations or business organizations which are members of a
controlled group of corporations, as defined in Code Section 414(b), a
controlled group of trades or businesses, as defined in Code Section 414(c), an
affiliated service group, as defined in Code Section 414(m), or any other
arrangements as defined in regulations under Code Section 414(o) of which
the Company is a part but, in each case, only during the periods any such
corporation or business organization is so defined.

 

2.16         Covered Employee.

 

The words “Covered Employee” shall mean any Employee
of a Participating Company designated as a Covered Employee pursuant to the
Adoption Agreement. In no event, however, shall any such Employee be a “Covered
Employee” during any period that he:

 

(a)                                  is
employed in a capacity categorized by the Company as a Leased Person,
regardless of his status as may be determined otherwise by the Commissioner of
the Internal Revenue or other government entity;

 

(b)                                 receives
his Compensation from a leasing organization which is not an Affiliate of a
Participating Company; or

 

(c)                                  is
employed in accordance with an oral or written employment agreement or
arrangement, the terms and conditions of which preclude his participation in
this Trust and Plan.

 

2-7

 

2.17         Date of Hire.

 

The words “Date of Hire” shall mean the date on which
an Employee commences employment and works at least one (1) Hour of Service for
a member of the Controlled Group and shall mean, in the case of a rehired
Employee, the first date following his previous Termination of Employment on
which he works at least one (1) Hour of Service for a member of the Controlled
Group. In the event that a business organization or the assets thereof shall be
or shall have been acquired by, or merged into, a Participating Company or any
Affiliate, the Date of Hire of each Employee who is or was an employee of such
business organization on the date of acquisition or merger shall be deemed to
be or have been the date such business organization or assets were acquired by,
or merged into, the Participating Company or such Affiliate unless the Company
or the Participating Company, by action of its Board of Directors, specifies
that some or all of such Employees shall be deemed to have an earlier Date of
Hire.

 

2.18         Earned Income.

 

The words “Earned Income” shall mean net earnings from
self-employment in the trade or business with respect to which the Trust and
Plan is established, provided the personal services of the individual are a
material income producing factor. Net earnings will be determined without
regard to items not included in gross income and the deductions allocable to
such items. Net earnings are reduced by contributions made by a member of the
Controlled Group to a qualified plan to the extent deductible under Code
Section 404. For Taxable Years beginning after December 31, 1989, net
earnings are also determined taking into account the deduction allowed to a
member of the Controlled Group by Code Section 164(f).

 

2-8

 

2.19         Effective Date.

 

The words “Effective Date” of this Trust and Plan
shall mean the date specified in the Adoption Agreement.

 

2.20         Employee.

 

The word “Employee” shall mean any person employed in
the trade, business or profession of a member of the Controlled Group,
including any common-law Employee, Owner-Employee or Partner-Employee. The word
“Employee” shall not include any person who renders service to a member of the
Controlled Group solely as a director or independent contractor. The word “Employee”
shall also include any Leased Person deemed to be an Employee of the Controlled
Group as provided in Code Section 414(n) or (o).

 

2.21         Enrollment Date.

 

The words “Enrollment Date” shall mean the date as of
which a Covered Employee may make an election to participate in the pre-tax
contribution portion of the Trust and Plan, as set forth in the Adoption
Agreement.

 

2.22         Entry Date.

 

The words “Entry Date” shall mean the date as of which
a Covered Employee may become a Participant in the Trust and Plan, as set forth
in the Adoption Agreement.

 

2.23         ERISA.

 

The acronym “ERISA” shall mean the Employee Retirement
Income Security Act of 1974, as it shall be amended from time to time, and
lawful regulations and pronouncements promulgated thereunder. Whenever a
reference is made to a specific Section of ERISA, such reference shall be
deemed to include any successor Section of ERISA having the same or similar
purpose.

 

2-9

 

2.24         Excess Compensation.

 

The words “Excess Compensation” shall mean for any
Participant Compensation in excess of the Integration Level specified in the
Adoption Agreement.

 

2.25         FMLA Leave.

 

The words “FMLA Leave” shall mean an Employee’s leave
of absence which is designated by a Participating Company or a member of the
Controlled Group as being taken pursuant to the Family and Medical Leave Act of
1993, as it may be amended form time to time, and lawful regulations and
pronouncements promulgated thereunder.

 

2.26         Highly Compensated Employee.

 

The words “Highly Compensated Employee” shall mean an Employee
or a former Employee who is highly compensated for a Plan Year as described in
Code Section 414(q), which is hereby incorporated by reference. A Highly
Compensated Employee is described for informational purposes herein as an
Employee during a Plan Year who either:

 

(a)                                  during
the current Plan Year or the Look-Back Year, was at any time a five percent
(5%) or more actual or constructive owner of a member of the Controlled Group;
or

 

(b)                                 during
the Look-Back Year, (1) received Testing Compensation from a member of the
Controlled Group greater than Eighty Thousand Dollars ($80,000.00) (plus any
increase for cost of living after December 31, 1997 as determined by the
Secretary of the Treasury or his delegate) and, if the Company so elects (B)
was in the “Top-Paid Group” of Employees of the Controlled Group for such
Look-Back Year.

 

A former Employee shall be considered to be “highly
compensated” for a Plan Year if either (a) such former Employee was a Highly
Compensated Employee when such former Employee terminated his employment; or
(b) such former Employee was a Highly Compensated Employee at any time after
attaining age fifty-five (55).

 

2-10

 

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

 

2.27         Integration Level.

 

The words “Integration Level” shall mean a percentage
of the Taxable Wage Base or other dollar amount, specified in the Adoption
Agreement.

 

2.28         Investment Fund.

 

The words “Investment Fund” shall mean a fund
designated by the Company pursuant to Article 9 hereof for the investment of
Participants’ Accounts.

 

2.29         Leased Person.

 

The words “Leased Person” shall mean any individual
(other than a common-law Employee of a Participating Company) who, pursuant to
an agreement between the Participating Company and any leasing organization,
has performed services for the Company or for the Participating Company or for
related persons, as determined in accordance with Code Section 414(n)(6),
on a substantially full-time basis for a period of at least one (1) year;
provided, however, that such services are performed under the primary direction
or control of a member of the Controlled Group. Contributions or benefits
provided on behalf of a Leased Person by the leasing organization which are
attributable to services performed for the Participating Company shall be
treated as having been provided by the Participating Company.

 

A Leased Person shall not be considered an Employee of
a Participating Company if:

 

(a)                                  such
person is covered by a money purchase pension plan which provides the
following:

 

(i)             a nonintegrated
employer contribution formula of at least ten percent (10%) of a participant’s
compensation, as 

 

2-11

 

defined in Code Section 415(c)(3), together with
amounts contributed on his behalf pursuant to a salary reduction agreement
which are excludable from the Employee’s gross income pursuant to Code
Sections 125, 402(e)(3), 402(h) or 403(b);

 

(ii)          immediate participation
in said money purchase pension plan; and

 

(iii)       full and immediate vesting
under said money purchase pension plan; and

 

(b)                                 Leased
Persons do not constitute more than twenty percent (20%) of the Participating
Company’s non-Highly Compensated Employees.

 

2.30         Limitation Year.

 

The words “Limitation Year” shall mean the twelve (12)
month period selected in the Adoption Agreement. For periods prior to the
Effective Date, the words “Limitation Year” shall mean the Limitation Years
and, with appropriate adjustments, short limitation periods, established by the
Company or by regulations issued by the Secretary of the Treasury or his
delegate, for purposes of determining compliance with Code Section 415.

 

2.31         Look-Back Year.

 

The words “Look-Back Year” shall mean the twelve (12)
month period immediately preceding the current Plan Year; provided, however,
that the Company may elect that the Look-Back Year be the calendar year ending
with or within such twelve (12) month period. Any such election must be made
with respect to all qualified retirement plans of the Controlled Group.

 

2.32         Military Service.

 

The words “Military Service” shall mean duty in the
uniformed services of the United States at the end of which an Employee’s right
to reemployment with a Participating Company or any member of the Controlled
Group is guaranteed by law, but only if such 

 

2-12

 

Employee returns
to work with a Participating Company or a member of the Controlled Group during
the period such reemployment rights are guaranteed.

 

Notwithstanding any provision of this Trust and Plan
to the contrary, effective December 12, 1994, contributions, benefits and
service credit with respect to qualified military service will be provided in
accordance with Code Section 414(u), which, as applicable to this Trust and
Plan, generally provides for certain periods of qualified military service to
constitute, upon an Employee’s reemployment, Service under Article 3 hereof. In
addition, upon such an Employee’s reemployment, he shall be permitted to make
such pre-tax deferrals and after tax contributions in an amount not to exceed
the maximum the Employee would have been permitted to contribute during the
period of qualified military service if he had actually been employed by a
Participating Company during such period, in accordance with the provisions of
Code Section 414(u). Matching contributions will be made on such pre-tax
deferrals and/or after tax contributions, as applicable.

 

2.33         Net Profits.

 

The words “Net Profits” shall mean the amount of net
profit earned by a Participating Company during a particular Taxable Year or Years
of such Participating Company, as shown on the financial statements of such
Participating Company and as calculated in accordance with generally accepted
accounting principles, before provision for contributions hereunder for the
current Taxable Year and before provision for any taxes based upon income.

 

2.34         Normal Retirement Date.

 

The words “Normal Retirement Date” shall mean the date
specified in the Adoption Agreement.

 

2-13

 

2.35         Owner-Employee.

 

The word “Owner-Employee” shall mean a sole proprietor
or a partner who owns more than ten percent (10%) of either the capital or
profits interest of a partnership.

 

2.36         Participant.

 

The word “Participant” shall mean any person who
becomes a Participant in this Trust and Plan in accordance with Article 4
hereof. A person shall cease to be a Participant upon his Termination of
Employment or upon the complete distribution of his Accounts, as the context
may require.

 

2.37         Partner-Employee.

 

The word “Partner-Employee” shall mean a partner who
owns ten percent (10%) or less of either the capital or profits interest of a
partnership.

 

2.38         Party in Interest.

 

The words “Party in Interest” shall mean any person
who is a party in interest within the meaning of Section 3(14) of ERISA. For
purposes of determining whether a person is a Party in Interest under the loan
provisions contained in Article 12, the words “Party in Interest” generally
refer to a former Employee who is either an officer or director of a Participating
Company or a member of the Controlled Group.

 

2.39         Permanent and Total Disability.

 

The words “Permanent and Total Disability” and “Disability”
shall have the meaning set forth in the definition below which has been
specified in the Adoption Agreement.

 

(a)                                  Social
Security Definition. Under this definition, “Permanent and Total Disability”
and “Disability” shall mean any disability which entitles the Participant to
disability retirement benefits under the United States Social Security Act.

 

(b)                                 Alternative
Definition. Under this definition,  “Permanent
and Total Disability” and “Disability” shall mean any disability which 

 

2-14

 

continuously disables and wholly prevents a
Participant from performing the duties of his occupation and which is expected
to be of permanent duration, except that no Participant shall be deemed to be
permanently and totally disabled if such disability was (i) contracted,
suffered or incurred while the Participant was engaged in, or resulted from his
having engaged in, a criminal act or enterprise or (ii) resulted from his
habitual drunkenness or addiction to narcotics or (iii) resulted from any
intentionally self-inflicted injury.

 

2.40         Personal Accounts.

 

The words “Personal Accounts” shall mean Pre-87 After
Tax Accounts, Post-86 After Tax Accounts, Pre-87 IRA Accounts and Rollover
Accounts.

 

2.41         Plan Year.

 

The words “Plan Year” shall mean the twelve (12)
consecutive month period specified in the Adoption Agreement. Where the context
so requires, “Plan Year” shall also mean the twelve (12) month period specified
in the Adoption Agreement relating to a prior period or periods.

 

2.42         Qualified Nonelective Contribution.

 

The words “Qualified Nonelective Contribution” shall
mean any Special ADP Contribution, together with any employer contribution and
matching contribution which satisfies the requirements of Code Section
401(m)(4)(C) and regulations issued thereunder.

 

2.43         Related Employer.

 

The words “Related Employer” shall mean a corporation
or other business organization which, when aggregated with any Participating
Company, would be a single employer within the meaning of Code Sections 414(b),
(c), (m) and (o), if the phrase “more than fifty percent (50%)” is substituted
for the phrase “at least eighty percent (80%)” where the latter phrase appears
in such Sections, but in each case, only during the periods any such
corporation or business organization would be so defined.

 

2-15

 

2.44         Restatement Date.

 

The words “Restatement Date”  shall mean the date, if any, specified in the
Adoption Agreement.

 

2.45         Self-Employed Individual.

 

The words “Self-Employed Individual” shall mean an
individual who has Earned Income for the Taxable Year with respect to which the
Trust and Plan is established, as well as an individual who would have had
Earned Income but for the fact that the trade or business had no Net Profits
for the Taxable Year.

 

2.46         Simple Plan.

 

The words “Simple Plan” shall mean this Trust and Plan
during any Plan Year in which the Company has elected pursuant to Section (4)
of the Adoption Agreement to comply with the provisions of Code Section
401(k)(11) and regulations issued thereunder.

 

2.47         Taxable Wage Base.

 

The words “Taxable Wage Base” shall mean, with respect
to any Plan Year, the maximum amount of Compensation which may be considered
wages for said Plan Year under Code Section 3121(a) as in effect as of the
beginning of the Plan Year.

 

2.48         Taxable Year.

 

The words “Taxable Year” shall mean the annual
accounting period of the Company, as specified in the Adoption Agreement.

 

2.49         Testing Compensation.

 

The words “Testing Compensation” shall mean
remuneration used for testing purposes under this Trust and Plan. The words “Testing
Compensation” shall be interpreted according to their context and:

 

2-16

 

(a)                                  when
used to determine:

 

(i)             whether the amounts
allocated to Accounts comply with the limitations on allocations set forth in
Code Section 415, described in Article 26 hereof;

 

(ii)          whether the amounts
allocated to Accounts comply with the “amounts testing” requirements of Code
Section 401(a)(4); and

 

(iii)       the identity of Highly
Compensated Employees for purposes of the Trust and Plan;

 

Testing Compensation shall mean all amounts paid to a
Participant as payment for services rendered by him to a Participating Company
or any Related Employer which may be taken into account for purposes of
determining limitations on Annual Additions and benefits under Code
Section 415, but for periods prior to January 1, 1998, shall not include
items excludable pursuant to Reg. §1.415-2(d)(2), including amounts contributed
by a Participating Company to the Trustee pursuant to a Participant’s election
under Section 5.1 hereof;

 

(b)                                 when
used to determine the top-heavy status of the Trust and Plan pursuant to
Article 25 hereof, Testing Compensation shall mean all amounts paid to a
Participant as payment for services rendered by him to a Participating Company
or any Related Employer which may be taken into account for purposes of
determining limitations on Annual Additions and benefits under Code Section
415, just as described in (a) above, but adjusted to exclude remuneration from
a Related Employer which is not a Participating Company or Affiliate; and

 

(c)                                  when
used to determine satisfaction of the Deferral Percentage limit, the
Contribution Percentage limit and the multiple use test of Article 8 of this
Trust and Plan, Testing Compensation shall mean “Compensation” for such Plan
Year as defined in Code Section 414(s).

 

2.50         Top-Paid Group.

 

The words “Top-Paid Group” shall mean the top paid
twenty percent (20%) of Employees of the Controlled Group ranked on the basis
of Testing Compensation from the 

 

2-17

 

Controlled Group
paid during the Plan Year. In determining the members of the top paid group,
the following Employees shall be excluded:

 

(a)                                  Employees
who have not completed six (6) months of service;

 

(b)                                 Employees
who normally work less than seventeen and one-half (17-1/2) Hours per week;

 

(c)                                  Employees
who normally work during not more than six (6) months during any year;

 

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

 

(e)                                  except
to the extent provided in regulations, Employees who are included in a unit of
Employees covered by an agreement which the Secretary of Labor finds to be a
collective bargaining agreement between employee representatives and a member
of the Controlled Group; and

 

(f)                                    Employees
who are nonresident aliens and who receive no Earned Income (within the meaning
of Code Section 911(d)(2) from the Controlled Group which constitutes income
from sources within the United States (within the meaning of Code Section 861(a)(3)).

 

The Company may, on a
consistent and uniform basis, as elected in the Adoption Agreement, apply
subsections (a), (b), (c), or (d) above by substituting a shorter Period of Service,
smaller number of Hours or months, or lower age for the Period of Service,
number of Hours or months, or age (as the case may be) than that specified in
such subsection.

 

2.51         Trust and Plan.

 

The words “Trust and Plan” shall mean for each
Participating Company this instrument, together with the Adoption Agreement, as
originally executed, and as it or they may be amended from time to time.

 

Notwithstanding the foregoing, the Company may elect
in the Adoption Agreement to delete the Trust provisions of this Trust and Plan
and to enter into a trust agreement with the Trustee. The adoption of any such
trust agreement shall not change the

 

2-18

 

status of this
Trust and Plan as a prototype plan under the Calfee, Halter & Griswold LLP
Prototype Trust and Plan.

 

2.52         Trustee.

 

The word “Trustee” shall mean the Trustee designated
in the Adoption Agreement and any successor Trustee or Trustees having similar
duties.

 

2.53         Valuation Date.

 

The words “Valuation Date” shall mean the date upon
which the Trust and Plan’s assets are valued for purposes of allocating gains
and losses among the Investment Funds and for determining the accrued benefit
of each Participant. The Trust and Plan’s Valuation Date shall be such date or
dates as shall be determined by the Company from time to time.

 

2.54         Vested Interest.

 

The words “Vested Interest” shall mean, with respect
to any Participant, (a) plus (b) minus (c) where:

 

(a)                                  equals
the amount, if any, then credited to all Pre-Tax, Special ADP, and Safe Harbor
Contribution Accounts maintained on his behalf;

 

(b)                                 equals
the sum of:

 

(i)             the amount credited
to his Employer Contribution and Match Accounts multiplied by his applicable
Vested Percentage; plus

 

(ii)          any distributions to the
Participant or withdrawals by the Participant made from his Employer
Contribution and Match Accounts since his earliest Date of Hire which has not
been followed by five (5) consecutive One Year Breaks In Service, multiplied by
his applicable Vested Percentage; and

 

(c)                                  equals
the amount of any distributions to the Participant or withdrawals by the
Participant made from his Employer Contribution and Match Accounts since his
earliest Date of Hire 

 

2-19

 

which has not been followed by five (5) consecutive
One Year Breaks In Service.

 

2.55         Vested Percentage.

 

The words “Vested Percentage” shall mean for any
Participant the percentage determined on the basis of his number of years of
Vesting Service in accordance with the vesting alternative specified in the
Adoption Agreement. Notwithstanding any other provision of this Trust and Plan
to the contrary, upon attainment of his Normal Retirement Date and during all
periods thereafter, a Participant shall have a Vested Percentage of one hundred
percent (100%).

 

2.56         Other Terms Defined.

 

Other terms are defined elsewhere in this Trust and
Plan and in the Adoption Agreement hereto. Such terms and the locations of
their definitions are:

 

	
  (a)

  	
   

  	
  Active
  Participant

  	
   

  	
  §4.6, Plan

  
	
  (b)

  	
   

  	
  Administrator

  	
   

  	
  §49, PSAd.Ag.;
  §43, MPAd.Ag.

  
	
  (c)

  	
   

  	
  Adoption Date

  	
   

  	
  §1, Ad.Ag.

  
	
  (d)

  	
   

  	
  Aggregate Limit

  	
   

  	
  §8.8, Plan

  
	
  (e)

  	
   

  	
  Alternate Payee

  	
   

  	
  §23.1, Plan

  
	
  (f)

  	
   

  	
  Annual Additions

  	
   

  	
  §26.1, Plan

  
	
  (g)

  	
   

  	
  Compensation

  	
   

  	
  §20, PSAd.Ag.;
  §16,MPAd.Ag.

  
	
  (h)

  	
   

  	
  Contribution
  Percentage

  	
   

  	
  §8.8, Plan

  
	
  (i)

  	
   

  	
  Covered Employee

  	
   

  	
  §15, PSAd.Ag.;
  §12, MPAd.Ag.

  
	
  (j)

  	
   

  	
  Deferral
  Percentage

  	
   

  	
  §8.8, Plan

  
	
  (k)

  	
   

  	
  Defined Benefit
  Plan Fraction

  	
   

  	
  §26.1, Plan

  
	
  (l)

  	
   

  	
  Defined
  Contribution Plan Fraction

  	
   

  	
  §26.1, Plan

  
	
  (m)

  	
   

  	
  Determination
  Date

  	
   

  	
  §25.2, Plan

  
	
  (n)

  	
   

  	
  Domestic
  Relations Order

  	
   

  	
  §23.1 Plan

  
	
  (o)

  	
   

  	
  Early Retirement
  Date

  	
   

  	
  §34, PSAd.Ag.;
  §29 MPAd.Ag.

  
	
  (p)

  	
   

  	
  Effective Date

  	
   

  	
  §8, PSAd.Ag.:
  §7, MPAd.Ag.

  
	
  (q)

  	
   

  	
  Eligible
  Employee

  	
   

  	
  §6.4, 6.6 Plan

  
	
  (r)

  	
   

  	
  Entry Date

  	
   

  	
  §18, PSAd.Ag.;
  §15MPAd.Ag.

  
	
  (s)

  	
   

  	
  Excess
  Contributions

  	
   

  	
  §8.7, Plan

  
	
  (t)

  	
   

  	
  Hour(s) of
  Service

  	
   

  	
  §§3.1, 3.2, Plan

  
	
  (u)

  	
   

  	
  Inactive
  Participant

  	
   

  	
  §4.6, Plan

  
	
  (v)

  	
   

  	
  Key Employee

  	
   

  	
  §25.2, Plan

  
	
  (w)

  	
   

  	
  Limitation Year

  	
   

  	
  §12, PSAd.Ag.;
  §11 MPAd.Ag.

  
	
  (x)

  	
   

  	
  Match Period

  	
   

  	
  §23(a)(ii),
  PSAd.Ag.

  
	
  (y)

  	
   

  	
  Maximum
  Permitted Disparity

  	
   

  	
  §6.2(b), Plan

  

 

2-20

 

	
  (z)

  	
   

  	
  Non-Key Employee

  	
   

  	
  §25.2, Plan

  
	
  (aa)

  	
   

  	
  Normal
  Retirement Date

  	
   

  	
  §33, PSAd.Ag.;
  §28, MPAd.Ag.

  
	
  (bb)

  	
   

  	
  One Year Break
  In Service

  	
   

  	
  §§3.1, 3.2, Plan

  
	
  (cc)

  	
   

  	
  Participating
  Company

  	
   

  	
  §7, PSAd.Ag.;
  §6, MPAd.Ag.

  
	
  (dd)

  	
   

  	
  Period of
  Service

  	
   

  	
  §3.1, Plan

  
	
  (ee)

  	
   

  	
  Period of
  Severance

  	
   

  	
  §3.1, Plan

  
	
  (ff)

  	
   

  	
  Permanent and
  Total Disability

  	
   

  	
  §35, PSAd.Ag.;
  §30, MPAd.Ag.

  
	
  (gg)

  	
   

  	
  Permissive
  Aggregation Group

  	
   

  	
  §25.2, Plan

  
	
  (hh)

  	
   

  	
  Plan No.

  	
   

  	
  §3, Ad.Ag.

  
	
  (ii)

  	
   

  	
  Plan Year

  	
   

  	
  §11, PSAd.Ag.;
  §10, MPAd.Ag.

  
	
  (jj)

  	
   

  	
  Predecessor Plan

  	
   

  	
  §2, Ad.Ag.

  
	
  (kk)

  	
   

  	
  Present Value

  	
   

  	
  §25.2, Plan;

  
	
   

  	
   

  	
   

  	
   

  	
  §51(b), PSAd.Ag.; §45(b),

  
	
   

  	
   

  	
   

  	
   

  	
  MPAd.Ag.

  
	
  (ll)

  	
   

  	
  Projected Annual
  Benefit

  	
   

  	
  §26.1, Plan

  
	
  (mm)

  	
   

  	
  Qualified
  Domestic Relations Order

  	
   

  	
  §23.1, Plan

  
	
  (nn)

  	
   

  	
  Required
  Aggregation Group

  	
   

  	
  §25.2, Plan

  
	
  (oo)

  	
   

  	
  Related
  Companies

  	
   

  	
  §6, PSAd.Ag.;
  §5, MPAd.Ag.

  
	
  (pp)

  	
   

  	
  Restatement Date

  	
   

  	
  §9, PSAd.Ag.;
  §8, MPAd.Ag.

  
	
  (qq)

  	
   

  	
  Service

  	
   

  	
  §16, PSAd.Ag.;
  §13, MPAd.Ag.

  
	
  (rr)

  	
   

  	
  Shareholder-Employee

  	
   

  	
  §12.6, Plan

  
	
  (ss)

  	
   

  	
  Sponsor

  	
   

  	
  §53, PSAd.Ag.;
  §47, MPAd.Ag.

  
	
  (tt)

  	
   

  	
  Taxable Year

  	
   

  	
  §10, PSAd.Ag.;
  §9, MPAd.Ag.

  
	
  (uu)

  	
   

  	
  Termination of
  Employment

  	
   

  	
  §§3.1, 3.2, Plan

  
	
  (vv)

  	
   

  	
  Top-Heavy Group

  	
   

  	
  §25.2, Plan

  
	
  (ww)

  	
   

  	
  Trustee

  	
   

  	
  §47, PSAd.Ag.;
  §41, MPAd.Ag.

  
	
  (xx)

  	
   

  	
  Top-Heavy
  Valuation Date

  	
   

  	
  §25.2, Plan;

  
	
   

  	
   

  	
   

  	
   

  	
  §51(c), PSAd.Ag.; §45(c),

  
	
   

  	
   

  	
   

  	
   

  	
  MPAd.Ag.

  
	
  (yy)

  	
   

  	
  Vested
  Percentage

  	
   

  	
  §§27, 28,
  PSAd.Ag.; §§22, 23,

  
	
   

  	
   

  	
   

  	
   

  	
  MPAd.Ag.

  
	
  (zz)

  	
   

  	
  Vesting Service

  	
   

  	
  §§3.1, §3.2,
  Plan,

  
	
   

  	
   

  	
   

  	
   

  	
  §16(b), 29, PSAd.Ag.; §13(b), (24),

  
	
   

  	
   

  	
   

  	
   

  	
  MPAd.Ag.

  
	
  (aaa)

  	
   

  	
  Year of Service

  	
   

  	
  §§3.1, 3.2, Plan

  

 

2-21

 

ARTICLE 3

 

SERVICE

 

3.1           Service Based on the Elapsed Time
Method.

 

If the Company shall elect, pursuant to the Adoption
Agreement, to calculate service for purposes of this Trust and Plan based on
the elapsed time method, the following definitions shall apply:

 

(a)           Hour of Service. The words “Hour
of Service” or “Hour” shall mean for any Employee an Hour for which he is
directly or indirectly paid or entitled to payment by a member of the
Controlled Group for the performance of duties either as regular wages, salary
or commissions or pursuant to an award or agreement requiring a member of the
Controlled Group to pay back wages, irrespective of mitigation of damages.

 

(b)           One Year Break In Service. The
words “One Year Break In Service” shall mean for any Employee or former Employee
a twelve (12) month Period of Severance commencing on his Termination of
Employment or any anniversary thereof.

 

(c)           Period of Service. The words “Period
of Service” shall mean for any Employee any period during which he is or was
employed by a member of the Controlled Group. Each such period shall be
measured from his Date of Hire to the date of Termination of Employment which
follows such Date of Hire.

 

In addition, if any Employee is rehired within twelve
(12) months of:

 

(i)             the date of his
Termination of Employment; or

 

(ii)          if earlier, the first
day of any period of leave of absence, layoff, or Military Service after the
end of which the Employee did not return to work for a member of the Controlled
Group prior to his Termination of Employment,

 

3-1

 

such Employee’s “Period of Service” shall include the Period of
Severance measured from his date of Termination of Employment until his
subsequent date of rehire.

 

Two or more Periods of Service or Periods of Severance
that are included in an Employee’s service and that contain fractions of a year
(computed in months and days) shall be aggregated on the basis of twelve (12)
months constituting a year and thirty (30) days constituting a month.

 

(d)           Period of Severance. The words
“Period of Severance” shall mean, with respect to an Employee or former
Employee, a period commencing on his Termination of Employment and ending on
the date such Employee is rehired by a member of the Controlled Group. In the
event of the Termination of Employment of an Employee by reason of either:

 

(i)                         the
pregnancy of such Employee; or

 

(ii)                      the
birth of a child of such Employee; or

 

(iii)                   the placement
of a child with such Employee in connection with the adoption of such child by
such Employee; or

 

(iv)                  the care for
such child for a period beginning immediately following such birth or
placement;

 

such Employee’s Period of Severance shall be deemed to have commenced
on the first anniversary of the last day he actually performed services for a
member of the Controlled Group. The Administrator may require any Employee who
is absent from work by reason of any such pregnancy, birth or placement to
furnish to the Administrator such timely information as the Administrator may
reasonably require to establish that the Employee’s absence from work was by
reason of such pregnancy, birth or placement.

 

(e)           Termination of Employment. The
words “Termination of Employment” shall mean for any Employee the occurrence of
any one of the following events:

 

3-2

 

(i)                         he is
discharged by a member of the Controlled Group unless he is subsequently
reemployed and given pay back to his date of discharge;

 

(ii)                      he
voluntarily terminates employment with a member of the Controlled Group;

 

(iii)                   he retires from
employment with a member of the Controlled Group;

 

(iv)                  he fails to
return to work after exhaustion of his FMLA Leave, at the end of any leave of
absence authorized by a member of the Controlled Group, or within ninety (90)
days following such Employee’s release from Military Service or within any
other period following Military Service in which his right to reemployment with
a member of the Controlled Group is guaranteed by law, or within three (3) days
after he has been recalled to work following a period of layoff;

 

(v)                     he has been
continuously laid-off for six (6) months;

 

(vi)                  he fails to
return to work after the cessation of Disability income payments under any sick
leave, short term disability program or long term disability program of a
member of the Controlled Group;

 

(vii)               if the stock or
assets of the business unit by which the Employee is employed are sold to a
person or entity which is not a member of the Controlled Group or are
transferred to a joint venture which is not a member of the Controlled Group
and this Trust and Plan is assumed by such person or entity, the Employee’s
Termination of Employment as defined in (i) through (vi) above with such person
or entity; or

 

(viii)            if the stock or assets
of the business unit by which the Employee is employed are sold to a person or
entity which is not a member of the Controlled Group or are transferred to a
joint venture which is not a member of the Controlled Group and this Trust and
Plan is not assumed by such person or entity, the date of sale of the stock or
assets or the date of such transfer.

 

In the case of the occurrence of any event described in (iv) or (v) of
this Section 3.1(e), the date of such Employee’s Termination of Employment
shall be deemed to be the earlier of (A) the first 

 

3-3

 

anniversary of the first day of any such period of leave of absence,
layoff, or Military Service, or (B) the last day of any such period of leave of
absence, layoff or Military Service.

 

(f)            Vesting Service. The words “Vesting
Service” shall mean, for any Employee, the aggregate of all his Periods of
Service, excluding any Periods of Service as the Company shall designate
pursuant to the Adoption Agreement and excluding any Period of Service that a
rehired Employee had prior to his most recent Termination of Employment,
determined as of such date of Termination of Employment pursuant to this
Section 3.1(f), provided that:

 

(i)                         such
rehired Employee did not have a Vested Interest under this Trust and Plan on
such date of Termination of Employment;

 

(ii)                      such rehired
Employee has had a Period of Severance which equals or exceeds five (5) years;
and

 

(iii)                   the period of
such rehired Employee’s Vesting Service is less than or equal to his Period of
Severance.

 

(g)           Year of Service. The words “Year
of Service” shall mean for any Employee a twelve (12) month Period of Service.

 

3.2           Service Based on the Hours Method.

 

If the Company shall elect, pursuant to the Adoption
Agreement, to calculate service for purposes of this Trust and Plan based on
the Hours method, the following definitions shall apply:

 

(a)           Hours of Service. The words “Hours
of Service” or “Hours” shall mean for any Employee the actual number of Hours
for which he is directly or indirectly paid or entitled to payment by a member
of the Controlled Group for the performance of duties either as regular wages,
salary or commissions, or for reasons other than the performance of duties such
as vacation or holiday pay, and in either case, including payments pursuant to
an award or 

 

3-4

 

agreement requiring a member of the Controlled Group
to pay back wages, irrespective of mitigation of damages. Hours of Service
under this paragraph shall be calculated and credited pursuant to Section
2530.200b-2(b) and (c) of the Department of Labor Regulations which are
incorporated herein by reference. Notwithstanding the foregoing,

 

(i)             no Employee shall be
credited with more than 501 Hours of Service with respect to payments he
receives or is entitled to receive during any single continuous period during
which he performs no services for a member of the Controlled Group
(irrespective of whether he has terminated employment) due to vacation,
holiday, illness, incapacity (including Disability), layoff, jury duty,
military duty, or leave of absence;

 

(ii)          no Employee shall be
credited with Hours of Service with respect to payments he receives or is
entitled to receive during a period when he performs no services for a member
of the Controlled Group under a plan maintained solely for the purpose of
complying with applicable workers’ compensation, unemployment compensation,
disability insurance or Federal Social Security laws; and

 

(iii)       no Employee or former
Employee shall be credited with Hours of Service with respect to payments he
receives or is entitled to receive under a pension benefit plan to which a
member of the Controlled Group has contributed during a period when he performs
no services for a member of the Controlled Group.

 

(b)           One Year Break In Service. The
words “One Year Break In Service” shall mean for any Employee or former
Employee a Plan Year, ending after his Termination of Employment, during which
the Employee or former Employee did not complete more than five hundred (500)
Hours of Service for a member of the Controlled Group. Notwithstanding the
foregoing provisions of this Section 3.2(b), in the event any Employee is
absent from work, on or after the first day of the Plan Year, by reason of
either:

 

(i)                         the
pregnancy of such Employee; or

 

(ii)                      the birth of
a child of such Employee; or

 

3-5

 

(iii)                   the placement
of a child with such Employee in connection with the adoption of such child by
such Employee; or

 

(iv)                  the care for
such child for a period beginning immediately following such birth or
placement;

 

such Employee shall, solely for the purposes of determining whether
such Employee has incurred a One Year Break In Service pursuant to this Section
3.2(b), be credited either with the Hours of Service which otherwise would
normally have been credited to such Employee but for such absence or, in any
case in which the Administrator is unable to determine the Hours described in the
preceding clause, eight (8) Hours per day of such absence; provided, however,
that the total number of Hours of Service which an Employee may be credited
with by reason of any such pregnancy, birth or placement shall not exceed five
hundred one (501) Hours. An Employee shall be credited with the Hours of
Service described in the preceding sentence only in the Plan Year in which the
absence from work begins if the Employee would be prevented from incurring a
One Year Break In Service in such Plan Year solely because the Employee is
credited with Hours of Service pursuant to the preceding sentence or, in any
other case, in the immediately following Plan Year. The Administrator may
require any Employee who is absent from work because of any such pregnancy, birth
or placement to furnish to the Administrator such timely information as the
Administrator may reasonably require to establish both that the Employee’s
absence from work is because of such pregnancy, birth or placement and the
number of days during which the Employee was absent because of such pregnancy,
birth or placement.

 

(c)           Termination of Employment. The
words “Termination of Employment” shall mean for any Employee the occurrence of
any one of the following events:

 

(i)                         he is
discharged by a member of the Controlled Group unless he is subsequently
reemployed and given pay back to his date of discharge;

 

3-6

 

(ii)                      he
voluntarily terminates employment with a member of the Controlled Group;

 

(iii)                   he retires from
employment with a member of the Controlled Group;

 

(iv)                  he fails to
return to work after exhaustion of his FMLA Leave, at the end of any leave of
absence authorized by a member of the Controlled Group, or within ninety (90)
days following such Employee’s release from Military Service or within any
other period following Military Service in which his right to reemployment with
a member of the Controlled Group is guaranteed by law, or within three (3) days
after he has been recalled to work following a period of layoff;

 

(v)                     he has been
continuously laid-off for six (6) months;

 

(vi)                  he fails to
return to work after the cessation of Disability income payments under any sick
leave, short term disability program or long term disability program of a
member of the Controlled Group;

 

(vii)               if the stock or
assets of the business unit by which the Employee is employed are sold to a
person or entity which is not a member of the Controlled Group or are
transferred to a joint venture which is not a member of the Controlled Group
and this Trust and Plan is assumed by such person or entity, the Employee’s
Termination of Employment as defined in (i) through (vi) above with such person
or entity; or

 

(viii)            if the stock or assets
of the business unit by which the Employee is employed are sold to a person or
entity which is not a member of the Controlled Group and this Trust and Plan is
not assumed by such person or entity, the date of sale of the stock or assets
or the date of such transfer.

 

In the case of the occurrence of any event described in (iv) or (v) of
this Section 3.2(c), the date of such Employee’s Termination of Employment
shall be deemed to be the first day of any such period of leave of absence,
layoff, or Military Service.

 

(d)           Vesting Service. The words “Vesting
Service” shall mean for any Employee the number of Plan Years during which the
Employee has been or was previously

 

3-7

 

employed by a member of the Controlled Group,
excluding any Plan Years during which the Employee does not complete at least
one thousand (1,000) Hours of Service for a member of the Controlled Group,
excluding such other Plan Years as are specified in the Adoption Agreement and
excluding any years of Vesting Service which a rehired Employee had prior to
the date of his most recent Termination of Employment, determined as of such
date of Termination of Employment pursuant to this Section 3.2(d), provided
that:

 

(i)                         such
rehired Employee did not have a Vested Interest under this Trust and Plan on
such date of Termination of Employment;

 

(ii)                      such rehired
Employee has had at least five (5) consecutive One Year Breaks In Service since
the last day of such Vesting Service; and

 

(iii)                   the number of
years of such rehired Employee’s Vesting Service is less than or equal to the
number of consecutive One Year Breaks In Service which he had after the last
day of such Vesting Service.

 

(e)           Year of Service. The words “Year
of Service” shall mean for any Employee a twelve (12) month period commencing
on such Employee’s Date of Hire or on the first day of any Plan Year commencing
thereafter during which the Employee has been or was previously employed by a
member of the Controlled Group, excluding any such Years of Service during
which the Employee completed less than one thousand (1,000) Hours of Service
for a member of the Controlled Group.

 

For purposes of determining a “Year of Service,”
pursuant to this Section 3.2(e), the initial twelve (12) month period
measured from an Employee’s Date of Hire shall overlap the first Plan Year
following his Date of Hire. Thus, if an Employee completes at least one
thousand (1,000) Hours of Service during both the initial twelve (12) month
period and the overlapping 

 

3-8

 

Plan Year, he shall be
deemed to have two (2) Years of Service as of the last day of such Plan Year.

 

3.3           Service With Predecessor Employer.

 

Unless otherwise excluded pursuant to the Company’s
election in the Adoption Agreement, service with a predecessor employer prior
to the acquisition by the Controlled Group of such predecessor employer shall
be treated as service for the Controlled Group. Notwithstanding a contrary
election in the Adoption Agreement, however, if the predecessor employer
maintained a qualified plan at any time within five (5) years prior to the
adoption of this Trust and Plan, service with a predecessor employer must be
treated as service for the Controlled Group.

 

3-9

 

ARTICLE 4

 

ELIGIBILITY AND PARTICIPATION

 

4.1           Eligibility Requirements.

 

Each Covered Employee shall be eligible to become a
Participant under this Trust and Plan when he has met the eligibility
requirements set forth in the Adoption Agreement for making a pre-tax contribution
election or for receiving an allocation of the contributions of the
Participating Companies under the Trust and Plan, or both.

 

4.2           Enrollment.

 

A Covered Employee shall be eligible to make a pre-tax
contribution election as of any Enrollment Date coinciding with or following
the date on which or as of which the Administrator notifies the Covered
Employee that he is eligible to make a pre-tax contribution election.

 

An eligible Covered Employee shall become a
Participant as of such Enrollment Date if he shall agree, by such means
(including in writing, orally, telephonically or electronically) as the
Administrator may determine, to defer certain of his unpaid Compensation
pursuant to Section 5.1 hereof and to have such amounts contributed to the Trust
and Plan on his behalf as pre-tax contributions. An eligible Covered Employee
may also become a Participant by virtue of a deemed election pursuant to
Section 4.3. A Participant may increase or decrease the amount of his pre-tax
contributions in accordance with the provisions of Article 5 hereof.

 

4.3           Election Not To Participate;
Automatic Participation.

 

If the Company shall elect in the Adoption Agreement
to have the automatic participation provisions apply, an eligible Covered
Employee may decline to participate in the Trust and Plan by so electing at any
time in such manner (including in writing, orally, 

 

4-1

 

telephonically or
electronically) as the Administrator may determine. An eligible Covered Employee
who declines to participate pursuant to this Section shall not become a
Participant in the Trust and Plan, shall not have any Accounts established on
his behalf and shall not be eligible to receive an allocation of any
contribution made to the Trust and Plan by a Participating Company until his
Entry Date as provided in Section 4.4 hereof. Such a Participant may later
elect to make pre-tax contributions to the Trust and Plan in accordance with
the provisions of Section 4.2 and Article 5 hereof.

 

In the event that an
eligible Covered Employee who is subject to this Section 4.3 fails to make any
affirmative election in accordance with Section 4.2, and also does not elect
pursuant to this Section not to participate, he shall be deemed to have elected
to have pre-tax contributions made on his behalf in such amount or percentage
of his Compensation as is set forth in the Adoption Agreement. Such
contributions shall commence as of the first payroll period that ends at least
thirty (30) days after the Participant’s initial Enrollment Date.

 

4.4           Entry Date.

 

Every Covered Employee who becomes eligible to
participate in this Trust and Plan pursuant to the Adoption Agreement shall
automatically become a Participant as of the Entry Date as set forth in the
Adoption Agreement coinciding with or next following his eligibility, provided
he remains a Covered Employee on such Entry Date.

 

4.5           Reemployment.

 

In the event that a member of the Controlled Group
which is a Participating Company shall reemploy a former Participant, such
former Participant shall automatically become a Participant in this Trust and
Plan as of the first Enrollment Date on or as soon as administratively
practicable following his date of rehire or any Enrollment Date thereafter, 

 

4-2

 

provided he is a
Covered Employee. If the deemed election provisions set forth in Section 4.3
above apply to Covered Employees employed by the Participating Company that
rehires such former Participant, such provisions also shall apply with respect
to the rehired Participant. In the event that a member of the Controlled Group
which is a Participating Company shall reemploy a former Employee who was not a
Participant during his previous period of employment, such Employee must
satisfy the requirements set forth in Section 4.1 hereof and the Adoption
Agreement before he shall become eligible to participate in this Trust and
Plan.

 

4.6           Active and Inactive Participants.

 

A Participant will be considered to be an Active Participant
during any period he is a Covered Employee. If a Participant ceases to be a
Covered Employee but continues to be an Employee of a member of the Controlled
Group, he will be an Inactive Participant during such period of employment. An
Inactive Participant who again becomes a Covered Employee shall participate in
the Trust and Plan immediately upon this change in status.

 

4-3

 

ARTICLE 5

 

PRE-TAX CONTRIBUTIONS

 

5.1           Election of Pre-Tax Contributions.

 

If the Adoption Agreement permits pre-tax
contributions, then, pursuant to a salary reduction agreement, an Active
Participant may elect that a stated portion of his unpaid Compensation for a
Plan Year which would normally be paid to him by a Participating Company, be
paid by the Participating Company to the Trustee hereunder and be treated as a
contribution by the Participating Company. An Active Participant’s election
hereunder shall be made in such manner (including in writing, orally,
telephonically or electronically) as the Administrator may determine and shall
include deemed elections made pursuant to Section 4.3, if applicable. Any such
election shall be conditioned upon:

 

(a)                                  his
right to defer the imposition of federal income tax on such deferred compensation
until a subsequent distribution of such amount under this Trust and Plan; and

 

(b)                                 the
Participating Company’s right to deduct such amount for federal income tax
purposes before taking into account any contributions made by the Participating
Company under Article 6 hereof and after taking into account any contributions
made by the Participating Company under any other pension, profit sharing or
stock bonus plans maintained by the Participating Company which meet the
requirements of Code Section 401(a).

 

5.2           Limitations on Pre-Tax
Contributions.

 

The Company may, from time to time, establish minimum
and maximum limits for the amount of pre-tax contributions that Participants
can make under this Trust and Plan. The Company may establish maximum limitations
which apply solely to Highly Compensated Employees. Any limitation, whether a
maximum or a minimum, can be either a stated dollar amount or a stated
percentage of Compensation, as shall be prescribed by the Administrator.

 

5-1

 

5.3           Changes in Elections.

 

An election made by a Participant pursuant to
Section 5.1 hereof shall continue in effect until changed or revoked, or
unless automatically suspended pursuant to Section 5.6 hereof, notwithstanding
any changes in the amount of such Participant’s Compensation. A Participant may
change the portion of his Compensation to be contributed to this Trust and Plan
or suspend his contributions to this Trust and Plan pursuant to Section 5.1
hereof at least one (1) time in each Plan Year, at such times as the Company
shall permit. If the Company has made an election that the Trust and Plan shall
be a Simple Plan or in the event the automatic enrollment provisions of Section
4.3 hereof apply, Participants may suspend their contributions to this Trust
and Plan pursuant to Section 5.1 at any time. A Participant shall change or
suspend his election by providing such notice in such manner (including in
writing, orally, telephonically or electronically) as the Administrator in its
sole discretion, shall require.

 

5.4           Payment to Trustee.

 

All pre-tax contributions made by a Participant
pursuant to Sections 4.3 and 5.1 shall be paid to the Trustee in cash not later
than the date on which such amounts can reasonably be segregated from a
Participating Company’s general assets. In any event, such amounts shall be
paid to the Trustee not later than fifteen (15) business days after the close
of the month which includes the date on which such amounts would otherwise have
been payable to the Participant in cash.

 

5.5           Pre-Tax Accounts.

 

Any amounts contributed by a Participating Company
pursuant to a Participant’s election under Section 5.1 above or deemed election
pursuant to Section 4.3 hereof shall be held by the Trustee as a part of the
Trust Fund created under this Trust and Plan, shall be specifically 

 

5-2

 

allocated to a Pre-Tax
Account for the benefit of such Participant and shall be invested and
reinvested, valued and administered in accordance with the terms of this Trust
and Plan. Any amounts credited to a Participant’s Pre-Tax Account shall be
fully vested and nonforfeitable at all times.

 

5.6           Suspension of Pre-Tax
Contributions.

 

In the event a Participant receives a distribution
from his Pre-Tax Account as a result of hardship as described in
Article 14, such Participant’s pre-tax contributions under Section 4.3
or 5.1 hereof shall be suspended for a twelve (12) month period after his
receipt of such hardship distribution. In addition, for the taxable year of the
Participant immediately following the Participant’s taxable year during which
said hardship distribution occurs, such Participant shall be barred from making
pre-tax contributions in excess of (a) minus (b) below, where:

 

(a)                                  equals
the dollar limit set forth in Section 8.2 hereof; and

 

(b)                                 equals
the amount of such Participant’s pre-tax contributions for the Participant’s
taxable year during which said hardship distribution is made.

 

5.7           Catch-Up Contributions After Return
From Military Service.

 

In the event that a Participant returns to employment
with a Participating Company or a member of the Controlled Group within the
time allowed by law following a leave of absence due to Military Service and
such Participant failed to make pre-tax contributions while on such leave of
absence, the Participant may elect to make catch-up pre-tax contributions
relating to such period of Military Service, to the extend required by Code
Section 414(u). The period during which such Participant may make such catch-up
contributions shall commence on his date of rehire and shall continue for a
period which is the lesser of five (5) years following such date of rehire or
three (3) times the Participant’s period of Military Service.

 

5-3

 

ARTICLE 6

 

PARTICIPATING COMPANY CONTRIBUTIONS

 

6.1           Types of Contributions.

 

For each Plan Year ending after the Effective Date, a
Participating Company shall make a contribution in cash or other property, in
addition to the pre-tax contributions described in Articles 4 and 5 hereof, to
the extent required or permitted by the Adoption Agreement. At the time the
Participating Company pays the contribution to the Trustee, it shall notify the
Trustee of the type of the contribution, or portions thereof, from among the
following listed categories:

 

(a)                                  a
profit sharing contribution or money purchase contribution to be allocated
among the Employer Contribution Accounts of eligible Participants in accordance
with Section 6.2 hereof;

 

(b)                                 a
matching contribution to be allocated among the Match Accounts of eligible
contributing Participants in accordance with Section 6.3 hereof;

 

(c)                                  a
safe harbor contribution to be allocated among the Safe Harbor Contribution
Accounts and/or the Match Accounts of Eligible Employees in accordance with
Section 6.4 hereof;

 

(d)                                 a
special ADP contribution to be allocated among the Special ADP Accounts of
eligible Participants in accordance with Section 6.5 hereof; and

 

(e)                                  a
Simple Plan contribution to be allocated among the Employer Contribution and/or
Match Accounts of Eligible Employees in accordance with Section 6.6 hereof.

 

6.2           Employer Contributions.

 

If the Adoption Agreement provides for profit sharing
or money purchase contributions, any such contributions by the Participating
Companies shall be allocated among the Employer Contribution Accounts of all
Participants who were Active Participants during the 

 

6-1

 

Plan Year,
excluding any Participants described in the Adoption Agreement. Such
contributions shall be allocated in the manner specified in the Adoption
Agreement as follows:

 

(a)                                  Relative
Compensation. Under the relative compensation method, such contributions
shall be allocated to the Employer Contribution Account of each Participant
eligible to receive an allocation pursuant to this Section 6.2 in an amount
equal to that portion of the contribution which bears the same relationship to
such contribution as such Participant’s Compensation during the Plan Year bears
to the total Compensation of all such Participants during such Plan Year.

 

(b)                                 Integration
Method. Under the integration method, such contribution shall be allocated
to the Employer Contribution Account of each Participant eligible to receive an
allocation pursuant to this Section 6.2 as follows:

 

(i)             contributions shall
be allocated among Participants in the ratio that the sum of each Participant’s
Compensation and Compensation in excess of the Integration Level selected in
the Adoption Agreement bears to the sum of all Participants’ Compensation and
Compensation in excess of the Integration Level, but not in excess of the
Maximum Permitted Disparity Rate determined as follows:

 

 

	
  Integration Level

  Specified in The Adoption Agreement

  As A Percentage of The

  Taxable Wage Base

  	
   

  	
  Maximum

  Permitted

  Disparity Rate

  	
   

  
	
  0% To 20%

  	
   

  	
  5.7%

  	
   

  
	
  20.1% To 80%

  	
   

  	
  4.3%

  	
   

  
	
  80.1% To 99.9%

  	
   

  	
  5.4%

  	
   

  
	
  100%

  	
   

  	
  5.7%

  	
   

  

 

(ii)          the balance of the
employer contribution of the Participating Companies shall be allocated among
such Participants in the ratio of their relative Compensation.

 

(c)                                  Per
Capita Method. Under the per capita method, such contributions shall be
allocated in equal amounts to the Employer Contribution Account of each
Participant eligible to receive an allocation pursuant to this
Section 6.2.

 

6-2

 

(d)                                 Hours
Worked Method. Under the Hours worked method, such contributions shall be
allocated to the Employer Contribution Accounts of Participants eligible to
receive an allocation pursuant to this Section 6.2 in proportion to the Hours
of Service, as defined in Section 3.1(a) of this Trust and Plan, actually
worked by each such eligible Participant.

 

(e)                                  Uniform
Points Method. Under the uniform points method, such contributions shall be
allocated to the Employer Contribution Accounts of Participants eligible to
receive an allocation pursuant to this Section 6.2 in an amount equal to that
portion of the contribution which bears the same relationship to such contribution
as such Participant’s points for such Plan Year, as described in the Adoption
Agreement, bears to the total points of all such Participants for such Plan
Year.

 

6.3           Matching Contributions.

 

If the Adoption Agreement so provides, each
Participating Company may make a matching contribution to this Trust and Plan
for each period specified in the Adoption Agreement. Such matching
contribution, if any, shall be allocated to the Match Account of each
Participant on whose behalf it is made.

 

6.4           Safe Harbor Contributions.

 

If the Adoption Agreement so provides, each
Participating Company shall make an ADP test safe harbor matching contribution
or an ADP test safe harbor nonelective contribution and/or an ACP test safe
harbor matching contribution to the Trust and Plan for each period specified in
the Adoption Agreement. Such safe harbor contributions shall be allocated as
follows:

 

(a)                                  ADP
Test Safe Harbor Matching Contribution. An ADP test safe harbor matching
contribution equal to the percentage set forth in the Adoption Agreement for
each Plan Year shall be allocated among the Safe Harbor Contribution Accounts
of all Eligible Employees who shall make pre-tax contributions pursuant to
Sections 4.3 or 5.1 hereof at any time during such Plan Year.

 

(b)                                 ADP
Test Safe Harbor Non-Elective Contribution. An ADP test safe harbor non-elective
contribution equal to the percentage set 

 

6-3

 

forth in the Adoption Agreement for each Plan Year
shall be allocated among the Safe Harbor Contribution Accounts of all Eligible
Employees.

 

(c)                                  ACP
Test Safe Harbor Matching Contribution. An ACP test safe harbor matching
contribution equal to the percentage set forth in the Adoption Agreement for
each Plan Year shall be allocated among the Match Accounts of all Eligible
Employees who shall make pre-tax contributions pursuant to Sections 4.3 and 5.1
hereof at any time during such Plan Year.

 

For purposes of this Section 6.4, the term “Eligible Employee” shall
mean each employee who is eligible to make pre-tax contributions under the
Trust and Plan for any part of the Plan Year or who would be eligible to make
such contributions were it not for either a suspension of contributions
pursuant to Section 5.6 hereof or the limitations of Code Section 402(g) or
415.

 

6.5           Special ADP Contributions.

 

If the Adoption Agreement so provides, a Participating
Company may make a special ADP contribution to this Trust and Plan for any Plan
Year. The amount of such special contribution shall be determined by the
Company from time to time. Such amount, if any, shall be allocated to the
Special ADP Accounts of some or all of the Participants in such manner as the
Company shall designate at the time any such special ADP contribution is made
to this Trust and Plan.

 

6.6           Simple Plan Contributions.

 

If the Company has made an election in the Adoption
Agreement that the Trust and Plan shall be a Simple Plan, each Participating
Company shall make an employer contribution or a matching contribution to the
Trust and Plan for each applicable Plan Year. Such contribution shall be
allocated as follows

 

(a)                                  Simple
Plan Employer Contribution. A Participating Employer contribution equal to
the percentage set forth in the Adoption Agreement for each Plan Year shall be
allocated among the Employer Contribution Accounts of all Eligible Employees.

 

6-4

 

(b)                                 Simple
Plan Matching Contribution. A matching contribution equal to the percentage
set forth in the Adoption Agreement for each Plan Year shall be allocated among
the Match Accounts of all Eligible Employees who shall make pre-tax
contributions pursuant to Sections 4.3 and 5.1 hereof.

 

For purposes of this Section 6.6, the term “Eligible
Employee” shall mean each employee who is entitled to make pre-tax
contributions under the Trust and Plan for the Plan Year, provided that for
purposes of subsection (a), such employee also shall have received not less
than $5,000 of Compensation during such Plan Year.

 

6.7           Payment
to Trustee.

 

The Participating Companies shall make the
contributions specified in Section 6.1 hereof, in cash or other property, to
the Trustee not later than the last day upon which they may make contributions
under this Trust and Plan and secure under the Code deductions of such
contributions in the computation of their federal income taxes for the Taxable
Years which include the last day of the Plan Year for which such contributions
are made.

 

6.8           Crediting
to Accounts.

 

Any amounts contributed by the Participating Companies
pursuant to this Article 6 shall be held by the Trustee as a part of the Trust
Fund created under this Trust and Plan, shall be specifically allocated to the
eligible Participants’ Employer Contribution Accounts, Match Accounts, Special
ADP Accounts or Safe Harbor Contribution Accounts, as hereinbefore provided,
for the benefit of such Participants and shall be invested and reinvested,
valued and administered in accordance with the terms of this Trust and Plan. Any
amounts credited to a Participant’s Employer Contribution and Match Accounts
shall be subject to the vesting schedules described in the Adoption Agreement. Any
amounts credited to a Participant’s Special ADP and Safe Harbor Contribution
Accounts shall be fully vested and nonforfeitable at all times.

 

6-5

 

6.9           Correction
of Allocation Errors.

 

If, after the Participating Companies’ contributions
have been made and allocated, it should appear that, through oversight or a
mistake of fact or law or otherwise, a Participant (or an Employee who should
have been considered a Participant) who should have been entitled to share in
such contribution, received no allocation or received an allocation which was
less than he should have received, the Company may, pursuant to an IRS
correction program, and in lieu of reallocating such contribution, make a
special make-up contribution to the Account of such Participant in an amount
which shall be sufficient to provide for him the same allocation to his Account
as he should have received. Similarly, if a Participant received an allocation
which exceeded the amount he should have received (or an Employee was
inappropriately included in the Plan), the Company may, pursuant to an IRS
correction program, reallocate such contribution, offset other Participating
Company contributions against such allocation or use such allocation to pay Plan
expenses.

 

6.10         Employer
Contributions On Return From Military Service.

 

In the event that a Participant returns to employment
with a Participating Company or a member of the Controlled Group within the
time allowed by law following a leave of absence due to Military Service, any
contributions which would have been made on behalf of such Participant pursuant
to this Article 6 had he not been on such leave of absence shall be made on his
behalf and allocated to his Accounts, as applicable. Any such contributions
shall be calculated using estimated Compensation during such period of Military
Service, based on his rate of Compensation at the time such leave of absence
commenced. Such contributions shall be made to the Trust and Plan within the
time prescribed by law.

 

6-6

 

ARTICLE 7

 

AFTER TAX CONTRIBUTIONS

 

7.1           Amount
of After Tax Contributions.

 

If permitted by the Adoption Agreement, then pursuant
to uniform rules and procedures promulgated by the Administrator, an Active
Participant may voluntarily make after tax contributions to the Trust Fund
created under this Trust and Plan. After tax contributions may either be a
stated percentage of the Participant’s Compensation or a stated dollar amount
and can be made by either payroll deduction or a cash payment from the
Participant to the Trustee.

 

7.2           Changes
in Payroll Deductions.

 

If after tax contributions are made by payroll
deduction, the percentage designated by the Participant shall continue in
effect until revoked or changed by such Participant notwithstanding any change
in the amount of such Participant’s Compensation. A Participant may change the
portion of his Compensation to be contributed to this Trust and Plan or suspend
his contributions to this Trust and Plan pursuant to Section 7.1 hereof at
least one (1) time in each Plan Year, at such times as the Company shall permit
and in such manner (including in writing, orally, telephonically or
electronically) as the Administrator may determine from time to time. A
Participant shall change or suspend his election by providing such notice to
the Administrator as the Company, in its sole discretion, shall require.

 

7.3           Payment
to Trustee.

 

The Participating Companies shall pay in cash to the
Trustee all amounts deducted from the Compensation of a Participant as after
tax contributions as soon as reasonably possible after such deductions are made
but in no event later than the fifteenth (15th) day of the

 

7-1

 

month following the month in which the Participant otherwise would have
been paid such amount in cash.

 

7.4           After
Tax Accounts.

 

Any after tax contributions made by a Participant
shall be credited to a Post-86 After Tax Account for the benefit of such Participant.
After tax contributions made prior to January 1, 1987, if any, shall be
credited to the Participant’s Pre-87 After Tax Account which shall not be
credited with any after tax contributions made subsequent to December 31,
1986. Any amounts credited to a Participant’s After Tax Accounts shall be fully
vested and nonforfeitable at all times.

 

7.5           Deductible
Voluntary Contributions.

 

The Plan Administrator shall not accept any deductible
voluntary contributions hereunder; provided, however, that any such
contributions made to a Predecessor Plan prior to January 1, 1987 shall be
maintained in a separate Pre-87 IRA Account which shall be fully vested and
nonforfeitable at all times. Such Account shall share in the income, gains and
losses of the Trust Fund as provided in Article 11 hereof. No part of such
Account shall be used to purchase life insurance pursuant to Article 10 hereof.

 

7.6           Suspension
of Contributions.

 

In the event a Participant receives a distribution
from his Pre-Tax Account as a result of hardship as described in Article 14,
such Participant’s after tax contributions under Section 7.1 above shall be
suspended for a twelve (12) month period after receipt of such hardship
distribution.

 

7-2

 

7.7           Catch-Up
Contributions After Return From Military Service.

 

In the event that a Participant returns to employment
with a Participating Company or a member of the Controlled Group within the
time allowed by law following a leave of absence due to Military Service and
such Participant failed to make after tax contributions while on such leave of
absence, the Participant may elect to make catch-up after tax contributions
relating to such period of Military Service, to the extent required by Code
Section 414(u). The period during which such Participant may make such catch-up
contributions shall commence on his date of rehire and shall continue for a
period which is the lesser of five (5) years following such date of rehire or
three (3) times the Participant’s period of Military Service.

 

7-3

 

ARTICLE 8

 

LIMITATIONS ON CONTRIBUTIONS AND ALLOCATIONS

 

8.1           Contributions
Are Subject to Limitations.

 

The amount and allocation of contributions and the
allocation of forfeitures under this Trust and Plan shall be subject to several
limitations. Effective on and after January 1, 1997, those limitations shall be
as follows:

 

(a)                                  Pre-tax
contributions made to the Trust and Plan pursuant to Article 5 of the Trust and
Plan shall be subject to the individual dollar limit described in Section 8.2
hereof;

 

(b)                                 Except
for Plan Years in which the Trust and Plan is a Simple Plan or a safe harbor
contribution is made in accordance with Section 6.4 of the Trust and Plan,
pre-tax contributions made to the Trust and Plan under Article 5 of the Trust
and Plan plus, to the extent elected by the Company, any Qualified Nonelective
Contributions shall be subject to the Deferral Percentage limit set forth in
Section 8.3 hereof;

 

(c)                                  Except
for Plan Years in which the Trust and Plan is a Simple Plan or a safe harbor
contribution is made in accordance with Section 6.4 of the Trust and Plan,
matching contributions, other than Qualified Nonelective Contributions used in
the Deferral Percentage test set forth in Section 8.3 hereof, and after
tax contributions made to the Trust and Plan shall be subject to the
Contribution Percentage limit set forth in Section 8.4 hereof;

 

(d)                                 The
contributions described in paragraphs (b) and (c) above shall be subject to the
multiple use limit set forth in Section 8.5 hereof;

 

(e)                                  All
contributions made pursuant to Articles 5 and 6 of the Trust and Plan, in the
aggregate, shall be subject to the deductibility limit set forth in Section 8.6
hereof; and

 

(f)                                    The
allocation of all of the foregoing contributions and the allocation of all
forfeitures, in the aggregate, shall be subject to the limitation on Annual
Additions set forth in Article 26 hereof.

 

For purposes of this Article, the rules and procedures
set forth below in this Section shall apply:

 

8-1

 

(i)             For purposes of
determining a Participant’s Deferral and Contribution Percentages pursuant to
Sections 8.3 and 8.4 hereof, all elective contributions (or Employee and matching
contributions, as appropriate) that are made under two (2) or more plans that
are aggregated for purposes of Code Section 401(a)(4) or 410(b) (other than
Code Section 410(b)(2)(A)(ii)) shall be treated as made under a single plan.

 

(ii)          If two (2) or more plans
are permissively aggregated for purposes of Code Section 401(k) or 401(m), the
aggregated plans shall also satisfy Code Sections 401(a)(4) and 410(b) as
though they were a single plan.

 

(iii)       The Contribution Percentage
of any Highly Compensated Employee shall be determined by treating all plans
maintained by the Controlled Group that are subject to Code Section 401(k) or
401(m) (other than those that may not be permissively aggregated) as a single
plan.

 

8.2           The
Dollar Limit.

 

Pre-tax contributions under Article 5 of the Trust and
Plan with respect to the taxable year of a Participant plus similar amounts
contributed on a similar basis by any other employer (whether or not related to
the Participating Companies) required by law to be aggregated with such
contributions under this Trust and Plan shall not exceed Nine Thousand Five
Hundred Dollars ($9,500.00), plus any increase for cost-of-living after 1997 as
determined pursuant to regulations issued by the Secretary of the Treasury or
his delegate pursuant to Code Section 415(d). In the event the Trust and Plan
is a Simple Plan, pre-tax contributions under Article 5 of the Trust and Plan
with respect to the taxable year of a Participant shall not exceed Six Thousand
Dollars ($6,000.00), plus any increase for cost-of-living after 1997 as
determined pursuant to regulations issued by the Secretary of the Treasury or
his delegate.

 

In the event that the contributions made pursuant to
Section 5.1 of the Trust and Plan for a Participant’s taxable year exceed such
limit, or in the event that the Administrator shall receive notice from a
Participant by the March 1 next following the close of a Participant’s

 

8-2

 

taxable year that the contributions on behalf of the Participant under
Section 5.1 hereof, together with similar contributions under plans of other
employers shall have exceeded such limit, the Administrator shall cause the
amount of excess contributions, together with any earnings allocable to such excess
contributions, to be refunded to the Participant by the following April 15th. The
amount of any such refund shall be debited to the Participant’s Pre-Tax
Account.

 

8.3           Deferral
Percentage Limit.

 

The contributions described in Section 8.1(b) above shall
be limited so that for any Plan Year the average Deferral Percentage for the
Highly Compensated Employees who are eligible to make such contributions shall
not exceed an amount determined based upon the average Deferral Percentage for
the Employees who are eligible to make such contributions but are not Highly
Compensated Employees, as follows:

 

	
  (A)

  	
   

  	
   

  	
   

  
	
  Average Deferral

  Percentage for

  Employees Eligible

  To Defer Who

  Are Not Highly

  Compensated

  	
   

  	
  (B)

  Limit on Average

  Deferral Percentage For

  Employees Eligible to Defer

  Who Are Highly

  Compensated Employees

  	
   

  
	
  Less than 2%

  	
   

  	
  2 times Column A

  	
   

  
	
  2% of more but less than 8%

  	
   

  	
  Column (A) plus 2%

  	
   

  
	
  8% or more

  	
   

  	
  1.25 times Column (A)

  	
   

  

 

The Company may elect to apply the provisions of this
Section by using average Deferral Percentages for Participants who are not
Highly Compensated Employees for the current Plan Year rather than the
preceding Plan Year in accordance with Code Section 414(q) and the Adoption
Agreement; provided, however, that after December 31, 2001, such election shall
not be changed, except as may be permitted by the Secretary of the Treasury.

 

8-3

 

The Company shall maintain adequate records to
demonstrate compliance with the Deferral Percentage limits described in this
Section 8.3, including the extent to which Qualified Nonelective
Contributions are taken into account.

 

8.4           Contribution
Percentage Limit.

 

For any Plan Year, the contributions described in
Section 8.1(c) above shall be limited so that the average Contribution
Percentage for the Highly Compensated Employees who are eligible to make such
contributions shall not exceed an amount determined based upon the average
Contribution Percentage for the Employees who are eligible to make such
contributions but who are not Highly Compensated Employees in accordance with
the table set forth in Section 8.3 hereof.

 

If, for any Plan Year, the Trust and Plan satisfies
the requirements of Section 8.3 hereof, then the Company may elect, in such
manner as the Secretary of the Treasury or his delegate may provide, to take
into account as additional amounts for purposes of this Section 8.4, amounts
contributed to the Trust and Plan pursuant to a Participant’s election under
Section 5.1 hereof and Qualified Nonelective Contributions made hereunder.

 

The Company may elect to apply the provisions of this
Section using average Contribution Percentages for the Participants who are not
Highly Compensated Employees for the current Plan Year rather than the
preceding Plan Year in accordance with Code Section 401(m)(2)(A) and the
Adoption Agreement; provided, however, that after December 31, 2001, such
election by the Company shall not be changed, except as may be permitted by the
Secretary of the Treasury.

 

8-4

 

8.5           Multiple
Use.

 

If the sum of the average Deferral Percentage and the
average Contribution Percentage of the Participants who are Highly Compensated
Employees exceeds the Aggregate Limit, then the pre-tax contributions made by a
Participant for a Plan Year pursuant to Section 5.1, and the after tax
contributions made by the Participant pursuant to Section 7.1, and the matching
contributions made by the Company for such Plan Year pursuant to Section 6.1
shall be limited so that the sum of the average Deferral Percentage and the
average Contribution Percentage for the Participants who are Highly Compensated
Employees for the current Plan Year does not exceed the Aggregate Limit.

 

8.6           Deductibility
Limit.

 

In no event shall the amount of all contributions by a
Participating Company pursuant to Article 6 hereof, together with all amounts
contributed by the Participating Companies to the Trustee pursuant to
Participants’ elections under Section 5.1 hereof, exceed the maximum amount
allowable as a deduction under Code Section 404(a)(3) or any statute of similar
import. Unless specifically authorized by the Board of the Participating
Company, all such contributions are hereby expressly conditioned on their
deductibility. This limitation shall not apply to contributions which may be
required in order to provide the minimum contributions described in Article 25
for any Plan Year in which this Trust and Plan is top-heavy. Nor shall this
limitation apply to contributions which may be required in order to recredit
the Account of any rehired Participant whose Account is to be recredited with
previously forfeited amounts as described in Section 15.6 hereof.

 

8-5

 

8.7           Correcting
Excess Contributions.

 

In the event that the limitations set forth in
Sections 8.2, 8.3, 8.4 or 8.5 shall be exceeded, the Administrator shall take
action to reduce future contributions made pursuant to Articles 5, 6 and 7
hereof, as appropriate. Such action may include a reduction in the future rate
of deferral pursuant to Section 5.1 hereof or after tax contributions pursuant
to Section 7.1 hereof of any Participant who is a Highly Compensated
Employee pursuant to any legally permissible procedure, or reduction in matching
contributions which would otherwise be made to the Trust and Plan on behalf of
such Participant pursuant to Section 6.2 hereof. In the event that such action
shall fail to prevent the excess, Excess Contributions made pursuant to Section
5.1, 6.2 or 7.1 hereof, plus any income and minus any loss allocable thereto to
the date of distribution, shall, except as otherwise provided below, be
distributed to the affected Highly Compensated Employees no later than two and
one-half (2-1/2) months following the end of the Plan Year in which such
contributions were made. For purposes of this Section 8.7, “Excess
Contributions” shall mean, with respect to any Plan Year, the excess of (1) the
aggregate amount of contributions made pursuant to Sections 5.1, 6.2 and 7.1
hereof, as appropriate, actually taken into account in computing the
limitations set forth in Sections 8.3, 8.4 or 8.5 hereof for such Plan Year,
over (2) the maximum amount of such contributions permitted by the limitations
set forth in Sections 8.3, 8.4 or 8.5.

 

In the event any matched pre-tax contributions are
distributed to a Participant, any related matching contributions, plus any
income and minus any losses allocable thereto to the date of distribution,
shall be forfeited by the affected Participant on a pro rata basis. Such
matching contributions shall be returned to the Participating Companies or
shall be used to reduce Participating Company matching contributions for other
Participants, as the Company

 

8-6

 

shall elect, and the Match Account of such Participant shall be debited
with the amount of such returned contribution.

 

In the event that distributions must be made in order
to bring the Trust and Plan into compliance with Section 8.3, 8.4 or 8.5
hereof, the Administrator shall reduce the dollar amount of deferrals of
Participants who are Highly Compensated Employees in descending order,
beginning with the Highly Compensated Employee(s) with the highest total
deferral, until such limitations have been satisfied to the extent required by
law.

 

If the limitations on
contributions made pursuant to Section 5.1 hereof have been exceeded but the
limitations on contributions made pursuant to Section 7.1 hereof have not been
exceeded, the Company may determine that the affected Pre-Tax Accounts of
Participants who are Highly Compensated Employees shall be debited and their
After Tax Accounts shall be credited with the amounts necessary to correct the
excess, up to, but not beyond, the limitations applicable to contributions made
pursuant to Section 7.1 hereof. Even though pre-tax contributions are
recharacterized as after tax contributions pursuant to this Section, such
contributions shall remain subject to all restrictions on distributions which
are otherwise applicable to pre-tax contributions.

 

Any Participant whose deferral or contribution amount
is reduced pursuant to this Section for any Plan Year shall have the portion of
the amounts contributed pursuant to Article 5, 6 or 7 hereof for such Plan Year
which exceeds such reduced percentage plus any income allocable to such excess
deferrals and contributions during such Plan Year distributed to him within two
and one-half (2-1/2) months after the end of such Plan Year. If such excess
amounts are not distributed within said two and one-half (2-1/2) month period,
a ten percent (10%) excise tax on such excess amount shall be imposed on the
Participating Company employing such

 

8-7

 

Participants who are Highly Compensated Employees. Excess deferrals and
contributions shall be treated as Annual Additions under Article 26 of the
Trust and Plan.

 

For purposes of adjusting excess contributions to take
into account income and losses to the date of distribution, the income or loss
shall be equal to the sum of:

 

(a)                                  income
or loss for the Plan Year allocable to the Account to which the excess was
allocated multiplied by a fraction, the numerator of which is the excess
contributions credited to such Account for the Plan Year and the denominator is
the total Account balance without regard to any income or loss occurring during
such Plan Year; and

 

(b)                                 ten
percent (10%) of the amount determined under subparagraph (a) above multiplied
by the number of whole calendar months between the end of the Plan Year and the
date of distribution, counting the month of distribution if distribution occurs
after the fifteenth (15th) day of such month.

 

8.8           Definitions
and Special Rules.

 

For purposes of this Article, the following definitions
and special rules shall apply:

 

(a)                                  The
“Deferral Percentage” for a Participant for any Plan Year shall equal the total
of the contributions made on his behalf for such Plan Year by such
Participating Company pursuant to Article 5 hereof as a percentage of his
Testing Compensation for such Plan Year.

 

(b)                                 The
“Contribution Percentage” for a Participant for any Plan Year shall equal the
total of the after tax contributions made by the Participant under Article 7
hereof and the Participating Company matching contributions made under Article
6 hereof for a Plan Year as a percentage of his Testing Compensation for such
Plan Year. The Administrator, in its sole discretion exercised pursuant to
regulations issued under Code Section 401(m)(9)(B), may direct that the “Contribution
Percentage” include the contributions made on behalf of a Participant pursuant
to Article 5 hereof.

 

(c)                                  The
“applicable average Deferral Percentage” shall mean the average of the Deferral
Percentages calculated pursuant to paragraph (a) above for the current Plan
Year for Highly Compensated Employees and for the preceding Plan Year for

 

8-8

 

Non-Highly Compensated Employees, unless the Company
elects, in accordance with Code Section 401(k)(3)(A) and the Adoption Agreement
to calculate such percentages for Non-Highly Compensated Employees on the basis
of the current Plan Year. For the first Plan Year of the Trust and Plan (which
is not a successor plan) in which Participants are permitted to make pre-tax
contributions, the Deferral Percentage for Non-Highly Compensated Employees
shall be deemed to be three percent (3%), unless the Company elects to use the
first Plan Year’s Deferral Percentage for such Employees.

 

(d)                                 The
“applicable average Contribution Percentage” shall mean the average of the
Contribution Percentages calculated pursuant to paragraph (b) above for the
current Plan Year for Highly Compensated Employees and for the preceding Plan
Year for Non-Highly Compensated Employees, unless the Company elects, in
accordance with Code Section 401(m)(2)(A) and the Adoption Agreement to
calculate such percentages for Non-Highly Compensated Employees on the basis of
the current Plan Year. For the first Plan Year of the Trust and Plan (which is not
a successor plan) in which Participants are permitted to make after-tax
contributions or in which Participants receive matching employer contributions,
the Contribution Percentage for Non-Highly Compensated Employees shall be
deemed to be three percent (3%), unless the Company elects to use the first
Plan Year’s Contribution Percentage for such Employees.

 

(e)                                  The
“Aggregate Limit” is equal to the greater of (1) and (2) below where:

 

(1)           equals the
sum of:

 

(A)                              one
and twenty-five hundredths (1.25) times the greater of the applicable average
Deferral Percentage or the applicable average Contribution Percentage for the
Non-Highly Compensated Employees; and

 

(B)                                two
(2) percentage points plus the lesser of the applicable average Deferral
Percentage or the applicable average Contribution Percentage for the Non-Highly
Compensated Employees. In no event, however, shall this amount exceed twice the
lesser of the applicable average Deferral Percentage or the applicable average
Contribution Percentage for the Non-Highly Compensated Employees; and

 

8-9

 

(2)           equals the
sum of:

 

(A)                              one
and twenty-five hundredths (1.25) times the lesser of the applicable average
Deferral Percentage or the applicable average Contribution Percentage for the
Non-Highly Compensated Employees; and

 

(B)                                two
(2) percentage points plus the greater of the applicable average Deferral
Percentage or the applicable average Contribution Percentage for the Non-Highly
Compensated Employees. In no event, however, shall this amount exceed twice the
greater of the applicable average Deferral Percentage or the applicable average
Contribution Percentage for the Non-Highly Compensated Employees.

 

8-10

 

ARTICLE 9

 

INVESTMENT FUNDS AND DIRECTION OF INVESTMENT

 

9.1           Participant
Direction of Investments.

 

The Company may direct that Participants, former
Participants, Alternate Payees and Beneficiaries be permitted to direct the
investment of all or certain of their Accounts under the Trust and Plan in such
media, whether limited or unlimited, as shall be designated by the Company,
from time to time, subject to the limitations hereinafter set forth in this
Article 9. Any direction of the Company pursuant to this Section 9.1, shall
apply to all Participants, former Participants, Alternate Payees and
Beneficiaries in a uniform and nondiscriminatory manner. In the event the
Company directs that Participants be permitted to direct the investment of
certain of their Accounts, the Company shall notify the Participants, former
Participants, Alternate Payees and Beneficiaries of such fact.

 

9.2           Investment
Funds.

 

The investment funds which may be selected by the
Company shall include, but not be limited to, the following:

 

(a)                                  Money
Market Funds;

 

(b)                                 Mutual
Funds;

 

(c)                                  Equity
Funds;

 

(d)                                 Fixed
Income Funds;

 

(e)                                  Any
pooled investment fund established by a bank;

 

(f)                                    Qualifying
employer securities;

 

(g)                                 Any
insurance company’s general account; and

 

(h)                                 Any
special account established and maintained by any insurance company.

 

9-1

 

The Company shall have the sole discretion to determine the number of
investment funds to be maintained hereunder and the nature of the funds and may
change or eliminate the funds from time to time.

 

9.3           Directed
Brokerage Account.

 

The Company also may permit Participants, former
Participants, Alternate Payees and Beneficiaries to establish Directed
Brokerage Accounts with one or more brokerage firms selected by the Company in
which Participants, former Participants, Alternate Payees and Beneficiaries may
direct the investment of all or a portion of their Accounts. The Administrator
may prescribe rules for the establishment and maintenance of such Directed Brokerage
Accounts pursuant to its powers and duties under Article 20 of the Trust and
Plan and may restrict such Directed Brokerage Account option to those
Participants, former Participants, Alternate Payees and Beneficiaries who
transfer certain prescribed minimum dollar amounts to establish their Directed
Brokerage Accounts. The Administrator may, from time to time, set caps with
respect to the maximum portion of an Account which may be invested in a
Directed Brokerage Account. In addition, the Administrator may determine, on a
uniform and nondiscriminatory basis, certain Directed Brokerage Account
investment options that are prohibited, including, but not limited, to the
investment of such Account in shares of Company stock. For purposes hereof, a “Directed
Brokerage Account” shall mean an investment subaccount established on the
Trustee’s books and records to enable an eligible Participant, former
Participant, Alternate Payee or Beneficiary to invest in individual securities
and investment vehicles permitted by the rules applicable to the Directed
Brokerage Account, as such rules may be revised from time to time.

 

Directed Brokerage Account fees and expenses,
including fees for establishing and maintaining such Directed Brokerage
Accounts and brokerage commissions charged in

 

9-2

 

connection with investment transactions, shall be deducted from the
Directed Brokerage Account of the Participant, former Participant, Alternate
Payee or Beneficiary establishing or maintaining the Directed Brokerage Account
or directing or authorizing the investment transaction.

 

A Participant, former Participant, Alternate Payee or
Beneficiary shall have the following rights and privileges with respect to his
Directed Brokerage Account:

 

(a)                                  to
invest and reinvest the principal and income of his Account in the designated
investment alternatives identified in the Trust and Plan; and

 

(b)                                 to
exercise voting, tender and similar rights appurtenant to the Participant’s,
former Participant’s, Alternate Payee’s or Beneficiary’s ownership interest in
a designated investment alternative as provided in the Trust and Plan.

 

9.4           Procedures
for Direction of Investment.

 

If individual direction of investments is permitted
pursuant to Section 9.1 hereof over all or certain Accounts, a Participant,
former Participant, Alternate Payee or Beneficiary shall have the authority to
direct the investment of amounts credited or being credited to his Accounts in
one or more of the investment funds selected by the Company pursuant to Section
9.2 hereof and (subject to any eligibility criteria for participation therein)
in any Directed Brokerage Account established pursuant to Section 9.3 hereof. Any
such direction of investment shall be provided to the Trustee by the
Participant, former Participant, Alternate Payee or Beneficiary in such form
(written, orally, telephonically or electronically) and at such times as the
Administrator shall prescribe, with written or other confirmation in such form
as the Administrator shall prescribe, and in accordance with such other rules
as are established by the Company from time to time. Such rules may cover any
issues regarding such directions as the Company may consider appropriate,
including, without limitation, the time and manner of making such directions
and the time and manner such directions become effective and are

 

9-3

 

implemented. Notwithstanding anything to the contrary in this Article,
the Trustee or his delegate may decline to follow any investment direction
which, if implemented:

 

(a)                                  would
not be in accordance with the Trust and Plan documents;

 

(b)                                 would
cause the indicia of ownership of Trust and Plan assets to be maintained
outside the jurisdiction of the United States District Courts;

 

(c)                                  would
jeopardize this Trust and Plan’s tax-qualified status;

 

(d)                                 could
result in a loss in excess of the balance of the Participant’s, former
Participant’s, Alternate Payee’s or Beneficiary’s Accounts;

 

(e)                                  would
cause this Trust and Plan to engage in:

 

(i)             a sale or exchange
with the Company (except as with respect to certain qualifying employer
securities as defined in Section 407(d)(5) of ERISA which meet the requirements
of Section 408(e) of ERISA and 29 CFR §2550.404c-1(d)(2)(ii)(E)(4));

 

(ii)          a lease between this
Trust and Plan and the Company or a loan to the Company;

 

(iii)       acquisition or sale of real
property of the Company; or

 

(iv)      acquisition or sale of
securities of the Company other than certain qualifying employer securities as
defined in Section 407(d)(5) of ERISA which meet the requirements of Section
408(e) of ERISA and 29 CFR §2550.404c-1(d)(2)(ii)(E)(4);

 

(f)                                    would
result in a prohibited transaction within the meaning of Section 4975 of the
Code or Section 406 of ERISA; or

 

(g)                                 would
generate income taxable to this Trust and Plan.

 

Any rules established by the Company pursuant to this
Section shall apply to all Accountholders in a uniform and nondiscriminatory
manner.

 

9.5           Changes
of Direction of Investment.

 

All directions as to the investment of his Accounts by
a Participant, former Participant, Alternate Payee or Beneficiary shall be
deemed to be continuing directions until they

 

9-4

 

shall have been changed. To the extent that any Participant, former
Participant, Alternate Payee or Beneficiary fails to give investment directions
to the Trustee, amounts credited to his Accounts shall be invested in
accordance with the Trustee’s direction. A Participant, former Participant,
Alternate Payee or Beneficiary may change his direction of investment at such
times and upon such notice as the Administrator, from time to time, may
designate. If a procedure for daily change of investment is offered by the
Administrator, such change of direction of investment shall generally be
effective as of the day of change, but subject to reasonable administrative
delays. Any such change in direction of investment shall be provided to the
Administrator by the Participant, former Participant, Alternate Payee or
Beneficiary either in writing, orally, telephonically or electronically, as
prescribed by the Administrator. Each Participant, former Participant,
Alternate Payee or Beneficiary shall indicate whether any change in investment
direction shall apply only to contributions made to this Trust and Plan on his
behalf following such change or whether such change shall also operate to
change the investment of amounts already credited to his Accounts.

 

9.6           Valuation
of Investment Funds.

 

Any investment fund established pursuant to this
Article 9 shall be valued and adjusted according to the procedures set forth in
Article 11 hereof as a separate Trust Fund. It is intended that this Section
9.6 operate to adjust each investment fund to reflect all income attributable
to each such fund and changes in the value of each such fund’s assets, as the
case may be, as of any Valuation Date.

 

9.7           Compliance
with Section 404(c) of ERISA.

 

If the Company determines that individuals may direct
the investment of amounts credited to their Accounts pursuant to Section 9.1
hereof, the Company shall also determine

 

9-5

 

whether it is intended that the Trust and Plan comply with the
requirements of Section 404(c) of ERISA and, if the Company so determines and
until such time as the Company shall otherwise direct, the Trust and Plan shall
be so construed and the Administrator shall, insofar as is practical, arrange
for appropriate steps to be taken in furtherance thereof. In any event, the
Participants, former Participants, Alternate Payees and Beneficiaries shall
constitute named fiduciaries under ERISA with respect to their authority to
direct the investment of their Accounts hereunder.

 

9.8           Direction
of Investments Not Permitted.

 

If the Company does not permit individual direction of
investment pursuant to Section 9.1 hereof, the investment of the Accounts
of Participants, former Participants, Alternate Payees and Beneficiaries shall
be determined by the Trustee or an Investment Manager pursuant to
Article 22 hereof.

 

9-6

 

ARTICLE 10

 

INSURANCE CONTRACTS

 

10.1         Purchase
of Insurance Contracts.

 

If permitted under the Adoption Agreement, then the
Administrator shall purchase on behalf of any Active Participant who directs
either the Trustee to purchase for his benefit or any Participant who is
designated by the Company an endowment or life insurance contract or contracts
from such insurance company or companies in such amounts (subject to the
limitations specified in this Article 10) and in such form as such Participant
or the Company, as the case may be, may determine. The proceeds upon the
maturity, in whole or in part, of any contract or contracts, due to the death
of a Participant, shall be for the benefit of the Beneficiaries of such
Participant as to whom the maturity occurs, subject to the other provisions of
this Trust and Plan, specifically including the spousal consent requirements of
Article 17 hereof to the extent legally applicable or as required by the
Administrator. In no event shall the Trust and Plan retain any part of the
proceeds of such contract or contracts. The contract or contracts shall be
issued in the name of the Trustee who shall retain, until their maturity by
death of a Participant or disposition under the terms of this Trust and Plan,
all incidents of ownership therein. The proceeds of said contract or contracts
payable on the death of a Participant shall be paid directly to the death
Beneficiary determined under Article 17 hereof and the Administrator shall
execute such forms or designations as shall be required by the insurance
company to comply with this sentence. In no event shall the Trust and Plan
retain any part of the proceeds of such contract or contracts. The premium on
any such contract or contracts purchased for a Participant’s benefit shall be
paid from the amounts credited to such Participant’s Accounts, other than his
Pre-87 IRA Account, which Accounts shall be debited by the amount of premiums
so paid on a pro rata basis. In no

 

10-1

 

event shall the aggregate of the entire amounts paid for term life
insurance plus fifty percent (50%) of the amounts paid for ordinary life
insurance contracts for any Participant be as much as twenty-five percent (25%)
of the aggregate of contributions which have been allocated to his Accounts,
other than his Pre-87 IRA Account, if any, since the date he first became a
Participant.

 

10.2         Premium
Payments.

 

All contracts purchased shall contain such provisions
against alienation and levying thereon as the Administrator may deem
appropriate and shall be procurable. Premium payments for such insurance shall
be on a single premium or level premium basis and premium payments shall be
charged against the Participant’s Accounts, other than his Pre-87 IRA Account,
if any, as of the date of payment.

 

10.3         Accumulation
of Dividends, Etc.

 

During the time any contract is held under the
provisions of the Trust and Plan, any dividends, endowments or returns of
premium payable under such contract shall be accumulated as interest under such
contract or the Participant, in his discretion, may direct the Trustee to
instruct the insurance company to apply any dividends, endowments or returns of
premium accumulated under the contract to the payment of any premium or the
purchase of paid-up additions.

 

10.4         Insufficient
Funds for Paying Premiums.

 

When, on an Allocation Date, the premium or premiums
then due on all contracts held by the Trustee for the benefit of any
Participant shall exceed the amount in or creditable to such Participant’s
Accounts, other than his Pre-87 IRA Account, if any, or the amount which, under
the twenty-five percent (25%) limitation stated in Section 10.1 hereof, may be
used to pay premiums upon life insurance contracts for a Participant, the
Participant may proceed as follows:

 

10-2

 

(a)                                  direct
the Trustee to instruct the insurance company to apply any dividends,
endowments or returns of premium accumulated under such contracts for the
payment of premiums to the extent necessary; and

 

(b)                                 in
the event the Trustee applies the dividends, endowments and returns of premium
accumulated as aforesaid, but said amount is insufficient to meet premium
payments due under such contracts, such Participant may pay any remaining
premium or premiums or a portion thereof then due himself; and

 

(c)                                  in
the event a Participant shall decline to make personal payment of the premium or
premiums due on such contracts, he may direct the Trustee to borrow either from
the insurance company or from such other institution as the Participant may
direct upon the security of the contract or contracts for the purpose of paying
the premium or premiums thereon; and

 

(d)                                 in
the event payment of the premium or premiums is not made under subsections (a)
and (b) above, and the Participant shall not direct the Trustee to borrow funds
to pay said premium or premiums, the Trustee shall instruct the insurance
company to have the contract or contracts placed upon a paid-up basis, to the
extent necessary, provided that in the event the value of the contract or
contracts shall be insufficient to place same upon a paid-up basis according to
the practice of the insurance company, such contract or contracts shall be
reduced to cash and the amounts received thereby shall be credited to the
Participant’s Accounts, other than his Pre-87 IRA Account, if any.

 

10.5         Contract
Provisions.

 

If available, any contract purchased by the Trustee
shall contain an automatic premium loan provision exercisable by the Trustee at
the direction of the Participant in the event of non-payment of the premium and
shall also permit conversion to paid up insurance by the Trustee at the direction
of the Participant. Insurance contracts purchased may contain double indemnity
and waiver of premium provisions, insofar as permitted by the insurance company.
In the event of any conflict between the terms of this Trust and Plan and the
terms of any insurance contract purchased hereunder, the provisions of this
Trust and Plan shall control.

 

10-3

 

10.6         No
Insurance Beyond Retirement.

 

In no event shall life insurance be permitted to
continue on the life of a Participant beyond his date of actual retirement.

 

10.7         Cash
Surrender Values.

 

The Administrator shall maintain records of the
Accounts from which premiums on insurance contracts have been paid and shall
allocate the cash surrender values of the insurance contracts among the
Accounts in an equitable manner. Upon the Termination of Employment, retirement
or Disability of the Participant, the allocable share of the cash surrender
value shall be added to the amount credited to each of the Participant’s
Accounts for purposes of determining his Vested Interest and the amount
distributable to the Participant.

 

10.8         Purchase
of Contract on Cessation of Active Participation.

 

If the Trustee shall hold an insurance contract or
contracts on the life of a terminated Participant on the date he ceases to be
an Active Participant, the terminated Participant shall instruct the Trustee
regarding disposition of such contract as follows:

 

(a)                                  the
Participant may purchase any such contract from the Trust and Plan;

 

(b)                                 the
Participant may direct that such contract be distributed to him from the Trust
and Plan in satisfaction of all or part of his rights, if any, under Article
15; or

 

(c)                                  the
Participant may direct the Trustee to surrender said contract to the insurance
company for cash.

 

In the event that the terminated Participant elects to
purchase any such contract from the Trust and Plan he shall pay to the Trustee
an amount equal to its cash surrender value within thirty (30) days after the
date he ceases to be an Active Participant. If such amount is so paid, the
Trustee shall assign all its right, title and interest in and to such contract
to the Participant and shall credit his Accounts with the amount so paid. In
the event that the terminated Participant elects to have

 

10-4

 

any such contract distributed to him from the Trust and Plan, the
Trustee shall debit such Participant’s Accounts with the cash surrender value
of said contract. The Trustee shall then assign all its right, title and
interest in and to such contract to the terminated Participant.

 

In the event that the terminated Participant elects to
surrender such contract to the insurance company for cash, the Trustee shall
credit such Participant’s Employer Contribution Account with the cash surrender
value of said contract.

 

10-5

 

ARTICLE 11

 

ACCOUNTS

 

11.1         Establishment
of Accounts.

 

Upon an Employee’s becoming a Participant, the
Administrator shall notify the Trustee and provide the Trustee with such
information concerning said Participant as the Trustee may require. Upon being
notified by the Administrator that an Employee has become a Participant, the
Trustee shall establish the appropriate Accounts in the name of such
Participant.

 

11.2         Crediting
and Debiting of Accounts.

 

Accounts shall be credited with contributions in the
amounts specified in Articles 5, 6 and 7 hereof, shall be credited or debited
with the income, gains or losses of the Trust Fund pursuant to this Article 11,
and shall be debited with the amount of any withdrawals or distributions made
therefrom. All such credits and debits to the Accounts of a Participant shall
be made as of the dates specified in the appropriate Sections of this Trust and
Plan.

 

11.3         Valuation
of Assets.

 

As soon as practicable following each Valuation Date
and on such other dates as the Administrator, in its sole discretion, may
designate pursuant to Section 11.5 hereof, the Trustee shall evaluate all
assets of the Trust Fund as of such Valuation Date. The Trustee shall use the
fair market values of securities or other assets in making said determination. The
Trustee shall then subtract from the total value of the assets of said Trust
Fund the total of all Accounts as of said Valuation Date. Each such Account
shall be credited with that portion of the excess of the value of the assets
over the total of all such Accounts which bears the same relationship to the
total of such excess as (a) bears to (b), where:

 

(a)                                  equals
the amount credited to said Account; and

 

11-1

 

(b)                                 equals
the total amounts credited to all Accounts.

 

The amount credited to each Account shall be reduced in similar
proportion in the event the total of all Accounts as of said date exceeds the
total value of all assets of the Trust Fund as of said Valuation Date. It is
intended that this paragraph operate to distribute among all such Accounts in
the Trust, all income of the Trust Fund and changes in the value of the Trust
Fund’s assets, as the case may be. The Administrator and the Trustee may adopt
such rules as they deem appropriate to credit pre-tax contributions, after tax
contributions and matching contributions or other contributions which were
received periodically through the valuation period with an appropriate
percentage of the income, gains and losses of the Trust Fund’s assets.

 

Notwithstanding the foregoing provisions of this
Section 11.3, if the assets of the Trust Fund are invested either with an
institutional Trustee or with an Investment Manager or other professional money
manager which maintains a procedure for allocating investment earnings and
losses to Accounts utilizing the fair market value of assets, the Trustee may
direct that such method be used in lieu of the procedures hereinbefore
described.

 

11.4         Valuation
of Investment Funds.

 

If separate investment funds have been established
under Article 9 hereof, the Trustee shall proceed as described in
Section 11.3 above, but on an investment fund by investment fund basis. It
is intended that this Section 11.4 operate to distribute among all
Accounts invested in a particular investment fund all income of such fund
allocable to the Trust and changes in the value of the fund’s assets, as the
case may be. The adjustments in the amounts credited to such Accounts shall be
deemed to have been made as of said Valuation Date.

 

11-2

 

11.5         Interim
Valuation of Assets.

 

In addition to or in lieu of the Valuation Dates set
forth in Section 11.3 hereof, the Administrator, in its sole discretion, may
instruct the Trustee to make an interim valuation of assets of the Trust Fund. In
exercising its discretion as to whether to instruct the Trustee to evaluate the
assets of the Trust Fund, the Administrator shall consider the following
factors:

 

(a)                                  the
expense of any such interim valuation;

 

(b)                                 the
length of time involved in making any such interim valuation and the resulting
delay in making any distributions from the Trust Fund;

 

(c)                                  the
magnitude of the estimated change in the value of the assets of the Trust Fund;
and

 

(d)                                 the
size of any distribution or distributions involved.

 

Upon instruction by the Administrator, the Trustee
shall evaluate the assets of the Trust Fund and adjust all the Accounts of the
Trust and Plan in accordance with the methods and procedures contained in
Section 11.3 or 11.4 hereof as of the date specified by the Administrator.

 

11-3

 

ARTICLE 12

 

LOANS

 

12.1         Loan
Administration and Applications.

 

If permitted under the Adoption Agreement, a
Participant, a former Participant (if such former Participant is a Party in
Interest),  or a Beneficiary of a
deceased Participant, (“Borrower”), may apply to the Administrator for a loan
from the Trust and Plan. Any such loan shall not be made available to Highly
Compensated Employees in an amount greater than that made available to
Non-Highly Compensated Employees. If the Administrator determines that such
Borrower (and proposed loan) satisfies the requirements set forth below for
loan approval, the Administrator shall direct the Trustee to make a loan to
such Borrower from one or more of his Accounts, other than his Pre-87 IRA
Account. An Alternate Payee shall not be eligible to receive a loan under this
Trust and Plan unless the Company has so elected pursuant to the Adoption
Agreement.

 

12.2         Amount
of Loan.

 

The amount of any such loan shall be determined by the
Administrator; provided, however, that any such loan shall not, when combined
with outstanding loans previously made from this Trust and Plan and loans made
under other qualified retirement plans, if any, maintained by the Controlled
Group, cause the aggregate amount of all such loans to such Borrower to exceed
the lesser of (a) or (b) below, where:

 

(a)                                  equals
one-half (1/2) of all vested amounts held for such Borrower under this Trust
and Plan (other than amounts credited to his Pre-87 IRA Account); and

 

(b)                                 equals
Fifty Thousand Dollars ($50,000.00) reduced by the remainder, if any, of:

 

12-1

 

(i)             the highest
outstanding balance of loans to such Borrower from this Trust and Plan and all
other qualified retirement plans maintained by the Controlled Group during the
twelve (12) month period preceding the date on which the loan is to be made;
minus

 

(ii)          the outstanding balance
of loans to such Borrower from the plans on the day the loan is to be made.

 

12.3         Loan
Administration.

 

The following additional provisions shall be
applicable to the loan program under this Trust and Plan:

 

(A)                              Loan
Program Administration. The loan program under the Trust and Plan shall be
administered by the Administrator in accordance with the provisions of this
Article and such additional or other procedures as the Administrator may from
time to time adopt.

 

(B)                                Loan
Application Procedure. Each Borrower shall apply for a loan in such manner
(including in writing, orally, telephonically or electronically) as the
Administrator may determine.

 

(C)                                Basis
for Approval or Denial of Loans. Loans will be approved only if:

 

(1)                                  the
circumstances of the loan satisfy the requirements set forth in the Adoption
Agreement; and

 

(2)                                  the
Administrator believes the Borrower intends to repay the loan in accordance
with its terms; and

 

(3)                                  the
Borrower’s spouse, if any, consents to the loan in accordance with
Sections 29.7 and 29.8 hereof within the ninety (90) day period ending on
the date the loan is made; and

 

(4)                                  the
amount of such loan shall not be in excess of the vested amount which is
credited to the Borrower’s Accounts, as selected in the Adoption Agreement, at
the time of such loan and shall be made exclusively from such Accounts; and

 

12-2

 

(5)                                  the
amount of such loan shall not be less than the amount selected in the Adoption
Agreement; and

 

(6)                                  the
Borrower designates the Accounts and investments which are to be liquidated to
permit making of such a loan, as requested by the Administrator; and

 

(7)                                  the
loan satisfies the requirements of Section 12.4 of the Trust and Plan.

 

12.4         Terms
and Conditions of Loans.

 

Any loan made pursuant to Section 12.1 shall be
considered an investment of the Account or Accounts of the Borrower and shall
be subject to the following terms and conditions:

 

(a)                                  Interest.
Interest shall be charged at a reasonable rate, comparable to the rate charged
by a commercial lender for a similar loan.

 

(b)                                 Loan
Term and Repayment Schedule. The term of any loan shall be arrived at by
mutual agreement between the Borrower and the Administrator but shall not
exceed five (5) years, unless the proceeds of such loan are to be used to
acquire any dwelling unit which within a reasonable time is to be used as the
Borrower’s principal residence, in which case, such loan may be for such term
as is customary in similar transactions involving lending institutions. All
loans shall provide for the substantially level amortization of the loan, with
payments not less frequently than quarterly, over the term of the loan;
provided, however, that the terms of the loan may permit a Borrower a grace
period of up to one (1) year from such repayments while such borrower is on an
unpaid leave of absence from a Participating Company, provided that such grace
period shall not extend the due date of the loan beyond the maximum time period
set forth above. Effective December 12, 1994, loan repayments may be suspended
during a Participant’s period of qualified military service, as permitted under
Code Section 414(u)(4).

 

The Administrator may make such additional,
nondiscriminatory rules regarding loan repayments as it deems necessary,
including early repayments and any restrictions relating thereto.

 

(c)                                  Segregation
of Accounts. If an individual borrows money from the Trust and Plan, his
Accounts, to the extent of such borrowing, shall be deemed segregated for
investment purposes. Both the note representing such loan and the Borrower’s
Accounts, to the extent

 

12-3

 

of such borrowing, shall not be taken into account in
the valuation of the Trust and Plan pursuant to Article 11 hereof.

 

(d)                                 Repayment
Procedures. Repayment of any loan made to an Employee shall be by payroll
deduction unless another procedure is agreed to by the Administrator and the
Employee. Repayment of any loan made to a borrower who is not an Employee shall
be made as mutually agreed by the Administrator and such Borrower.

 

(e)                                  Documentation
and Collateral. Each Borrower shall indicate his acceptance of the terms of
the loan in such manner as the Administrator shall determine. Without limiting
the foregoing sentence, executing on, endorsing or depositing the check
representing the loan proceeds shall automatically constitute acceptance of the
terms of the loan and evidence the Borrower’s obligation to repay the loan in
accordance with its terms. Each loan shall bear interest payable to the order
of the Trustee and shall be supported by adequate collateral. Such collateral
shall consist of (i) an amount not to exceed fifty percent (50%) of the
borrower’s entire right, title and interest in and to the Trust Fund, and any
earnings attributable to such amount, and (ii) other property, if
necessary, of sufficient value to adequately secure the repayment of the loan. The
Administrator may require such other and further documentation as it deems
appropriate. Unless the Administrator otherwise determines, spousal consent to
a loan or granting of collateral shall not be required unless the Borrower has
the right to elect to receive distribution of his Accounts in the form of an
annuity.

 

(f)                                    Default.
A Borrower shall be in default (i) if he fails to make any payment of principal
or interest sufficient to meet the substantially level quarterly amortization
requirement in paragraph (b) above, or (ii) if he fails to make a required
payment after a permitted one (1) year grace period, as provided in subsection
(b) above, or (iii) if his collateral becomes inadequate to secure the loan and
he does not provide substitute collateral satisfactory to the Administrator
within ten (10) days after a request therefor by the Administrator, or (iv) if
he fails to repay in full the entire outstanding balance of the principal and
interest accrued on such loan within sixty (60) days after his Termination of
Employment, unless he remains a Party in Interest. In the event of default by a
Borrower, his loan shall be accelerated, and:

 

(i)             If his collateral
security in this Trust and Plan is adequate to cover all or part of the
outstanding principal and interest, and if distribution of such amount would
not, in the opinion of the Administrator, put at risk the tax qualified status
of

 

12-4

 

the Trust and Plan or the pre-tax contribution portion
thereof, the Trustee shall take such steps as it deems appropriate to offset
the loan balance against his Vested Interest or otherwise execute upon such
Trust and Plan collateral; and

 

(ii)          If his collateral
security in this Trust and Plan is not adequate to cover all of the outstanding
principal and interest, or if execution upon such collateral would, in the
opinion of the Administrator, put at risk the tax qualified status of the Trust
and Plan or the pre-tax contribution portion thereof, the Trustee shall
commence appropriate collection actions against the Borrower to recover the
amounts owed. Expenses of collection, including legal fees, if any, of any loan
in default shall be borne by the Borrower or his Accounts under this Trust and
Plan.

 

(g)                                 Loan
Origination Fee. The Administrator may charge to the Account of each
Borrower a loan origination fee. The Administrator may adjust such charge from
time to time to reflect the actual costs incurred in processing loans, and such
fees shall be assessed to the Accounts of all Borrowers in a nondiscriminatory
manner. All loan origination fees shall be used by the Administrator to pay
administrative expenses of the Plan, unless otherwise directed by the Company.

 

12.5         Payment
of Prior Loans.

 

Notwithstanding the foregoing provisions of this
Article 12, in the event the proceeds of any loan made hereunder shall be used
directly or indirectly to pay off any obligations under a prior loan made
hereunder, the term of the more recent loan shall not extend beyond the period
of repayment under the prior loan. For purposes of this Section 12.5, the
Administrator shall be able to rely on a certification by the Borrower as to
the use of the new loan’s proceeds.

 

12.6         Loans
to Owner-Employees and Shareholder Employees.

 

Notwithstanding the foregoing provisions of this
Article 12, loans from the Trust and Plan shall not be made to an
Owner-Employee or a Shareholder-Employee. The term “Shareholder-Employee” shall
mean, with respect only to those Taxable Years for which a

 

12-5

 

member of the Controlled Group is an “electing small business
corporation” pursuant to Subchapter S of the Code, an Employee who owns, or is
considered as owning (within the meaning of Code Section 318(a)(1)) on any day
during such a Taxable Year, more than five percent (5%) of the outstanding
stock of such member of the Controlled Group.

 

12-6

 

ARTICLE 13

 

WITHDRAWALS FROM ACCOUNTS

 

13.1         Restrictions
on Withdrawals.

 

The Administrator may, by uniform rules and
regulations, provide that withdrawals made pursuant to this Article 13 shall be
subject to the following restrictions:

 

(a)                                  a
married Participant shall obtain his spouse’s consent as set forth in Section
13.4 hereof;

 

(b)                                 the
minimum amount of any such withdrawal shall be the lesser of the amount
specified in the Adoption Agreement or the remaining balance of his Vested
Interest or his Personal Accounts;

 

(c)                                  the
Administrator shall specify the maximum number of withdrawals a Participant may
make in a Plan Year or other period;

 

(d)                                 the
Participant shall make an application for any such withdrawal at such time and
in such manner (including in writing, orally, telephonically or electronically)
as the Administrator may determine; and

 

(e)                                  other
reasonable and uniform rules and regulations, consistently applied, as may be
established from time to time by the Administrator.

 

If separate investment funds have been established
pursuant to Article 9 hereof, the withdrawing Participant shall designate the
investments that are to be liquidated to permit the making of such withdrawal.

 

13.2         Withdrawals
from Accounts.

 

To the extent permitted by the Adoption Agreement, a
Participant shall have the right, subject to Section 13.1 above, to withdraw
amounts credited to his Accounts. To the extent that the Adoption Agreement
permits Participants to withdraw amounts credited to their After Tax Accounts,
any withdrawals from such Accounts shall be deemed to be made in the following
order:

 

13-1

 

(a)                                  first,
the after tax contributions which were made by the Participant prior to
January 1, 1987, if any, and which are credited to his Pre-87 After Tax
Account, without adjustment for income, gains or losses thereon;

 

(b)                                 second,
the amounts credited to his Post-86 After Tax Account; and

 

(c)                                  third,
the balance of the amounts credited to his Pre-87 After Tax Account.

 

13.3         Termination
of Withdrawal Rights.

 

Upon an attempt by a Participant or Beneficiary to use
his interest in this Trust and Plan as security for any type of obligation, or
to alienate, dispose of or in any manner encumber, or upon an attempt by any
third person to attach, levy upon or in any manner convert the use or enjoyment
of any such interest of a Participant, the right to withdraw any portion
thereof pursuant to this Article 13 shall automatically terminate.

 

13.4         Spouse’s
Consent.

 

No withdrawal may be made hereunder by a married
Participant who has available to him distribution of his Accounts in the form
of an annuity unless the withdrawing Participant’s spouse, if any, consents to
the withdrawal in accordance with Sections 29.7 and 29.8 hereof within the
ninety (90) day period ending on the date the withdrawal commences to be made.

 

13-2

 

ARTICLE 14

 

HARDSHIP WITHDRAWALS

 

14.1         Hardship
Application.

 

If the Adoption Agreement so provides and subject to
such uniform rules and procedures as the Administrator may prescribe, in case
of hardship, a Participant may apply to the Administrator for a hardship
withdrawal. For purposes of this Section 14.1, a withdrawal shall be on account
of hardship only if the withdrawal is made on account of an immediate and heavy
financial need of the Participant, as described in Section 14.2 below, and is
necessary, as described in Section 14.3 below, to satisfy such need (including
amounts necessary to pay any federal, state or local income taxes or penalties
reasonably anticipated to result from the withdrawal). Such withdrawal may be
made only from amounts specified in Section 14.4 below and, if the Participant
is married and has available to him distribution of his Accounts in the form of
annuity, only with his spouse’s consent pursuant to Section 14.7 below.

 

14.2         Immediate
and Heavy Financial Need.

 

A withdrawal will be made on account of an immediate
and heavy financial need of a Participant only if the withdrawal is on account
of:

 

(a)                                  medical
expenses described in Code Section 213(d) incurred by the Participant, the
Participant’s spouse, or any dependents of the Participant (as defined in Code
Section 152);

 

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

 

(c)                                  payment
of tuition, related educational fees and room and board expenses for the next
twelve (12) months of post-secondary education for the Participant, his or her
spouse, children, or dependents;

 

14-1

 

(d)                                 the
need to prevent the eviction of the Participant from his principal residence or
foreclosure on the mortgage of the Participant’s principal residence; or

 

(e)                                  any
other circumstances or events as may be prescribed by the Secretary of the
Treasury or his delegate pursuant to Section 401(k)(2)(B)(i)(VI) of the Code.

 

14.3         Determination
of Amount Necessary to Satisfy an Immediate and Heavy Financial Need.

 

                                Determination
of the amount needed to satisfy a financial hardship generally is to be made by
the Administrator on the basis of all relevant facts and circumstances. A
withdrawal will be deemed to be necessary to satisfy an immediate and heavy
financial need of the Participant only if all of the following requirements are
satisfied:

 

(a)                                  the
withdrawal is not in excess of the amount of the immediate and heavy financial
need of the Participant, including any amounts necessary to pay any federal,
state or local income taxes or penalties reasonably anticipated to result from
such withdrawal;

 

(b)                                 the
Participant has obtained all distributions, other than hardship withdrawals,
and all nontaxable (at the time of the loan) loans currently available under
all plans maintained by the Participating Companies and any members of the
Controlled Group;

 

(c)                                  the
Trust and Plan and all other plans maintained by the Participating Companies or
any members of the Controlled Group provide that the Participant may not make
pre-tax contributions for the Participant’s Taxable Year immediately following
the Taxable Year of the Participant during which said hardship withdrawal
occurs in excess of the applicable limit under Code Section 402(g) for such
next Taxable Year of the Participant less the amount of such Participant’s
pre-tax contributions for the Taxable Year of the Participant during which said
hardship withdrawal occurs; and

 

(d)                                 the
Participant is prohibited, under the terms of the Trust and Plan and all other
plans maintained by the Participating Companies or any members of the
Controlled Group (or other legally enforceable agreement), from making pre-tax,
other elective contributions and voluntary after tax contributions to the Trust
and Plan and such other plans for at least twelve (12) months after receipt of
the hardship withdrawal. For this purpose the phrase “all other plans”

 

14-2

 

includes a stock option, stock purchase or similar
plan or a cash or deferred arrangement that is part of a cafeteria plan within
the meaning of Code Section 125. The phrase “all other plans” does not include
a health or welfare benefit plan, including one that is part of a cafeteria
plan within the meaning of Code Section 125 or the mandatory employee contribution
portion of a defined benefit plan.

 

By virtue of this Section and Section 5.6, the Trust
and Plan provides for the restrictions contained above in subsections (c) and
(d).

 

14.4         Permitted
Distributions.

 

Subject to obtaining spousal consent as provided in
Section 14.7 hereof, if the Administrator determines that the criteria set
forth above are satisfied with respect to a Participant, it may order a
distribution of all or a portion of the amounts credited to the sum of:

 

(a)                                  such
Participant’s Employer Contribution and Match Accounts which are not amounts
attributable to Qualified Nonelective Contributions multiplied, respectively,
by his Vested Percentage in each such Account;

 

(b)                                 such
Participant’s Distribution Accounts, if any, which do not contain amounts
attributable to Qualified Nonelective Contributions;

 

(c)                                  the
lesser of:

 

(i)             his Pre-Tax Account
balance; and

 

(ii)          the sum of the aggregate
amount of the contributions made to his Pre-Tax Account, plus earnings thereon,
if any, credited prior to January 1, 1989; and

 

(d)                                 the
amount then credited to any Personal Accounts held for his benefit.

 

The Accounts from which Participants shall be
permitted to make hardship withdrawals shall be those selected in accordance
with the Adoption Agreement.

 

14-3

 

14.5         Method
of Withdrawal.

 

If the Administrator approves a withdrawal pursuant to
this Article 14, such withdrawal may be made in a lump sum or in a designated
number of monthly or quarterly installments or partly in a lump sum and the
balance in installments. If the Administrator directs that such withdrawal be
made, it may thereafter, if it determines that such hardship no longer exists
or upon agreement with the Participant, direct that any amounts of such
withdrawal remaining unpaid not be distributed. Amounts distributed to a
Participant under this Article 14 shall be debited to the appropriate Account
as they are paid.

 

14.6         Administration
of Hardship Provisions.

 

Neither the application for nor payment of any
withdrawal in accordance with this Article 14 shall have the effect of
terminating a Participant’s participation in the Trust and Plan. The
Administrator may prescribe the use of such forms, conduct such investigation,
and require the making of such representations and warranties, as it deems
desirable to carry out the purpose of this Article 14. In making the
determination of the nature and extent of a Participant’s financial hardship,
the Administrator need not conduct an independent investigation of the matters
set forth in a sworn statement by the Participant.

 

14.7         Spouse’s
Consent.

 

No hardship withdrawal may be made hereunder by a
married Participant who has available to him distribution of his Accounts in
the form of an annuity unless the Participant’s spouse, if any, consents to the
hardship withdrawal in accordance with Sections 29.7 and 29.8 hereof within the
ninety (90) day period ending on the date the hardship withdrawal commences to
be made.

 

14-4

 

ARTICLE 15

 

TERMINATION OF EMPLOYMENT

 

15.1         Eligibility
for Distribution.

 

In the event of the Termination of Employment of a
Participant for any reason other than his death, Disability, or retirement, he
shall be entitled to receive a distribution of his Vested Interest and his
Personal Accounts.

 

15.2         Commencement
of Distributions.

 

The Vested Interest and Personal Accounts of a
terminated Participant shall be distributed to him in accordance with the rules
and procedures set forth in Article 18 or 18A hereof. Except as otherwise
provided in Section 18.1 or 18A.1 hereof, distributions shall be made or shall
commence to be made as of the date specified in the Adoption Agreement.

 

Notwithstanding the foregoing provisions of this
Section 15.2, if the Company has elected an early retirement date pursuant
to the Adoption Agreement, and if a terminated Participant, at the time of his
Termination of Employment, satisfied the service requirement but not the age
requirement, if any, as set forth therein, such terminated Participant may
elect to have his Vested Interest and Personal Accounts distributed or commence
to be distributed on such date on or after he meets the age requirement for
early retirement and on or before his Normal Retirement Date, as he shall
select, in his own discretion.

 

15.3         Vesting
and Forfeitures.

 

If a terminated Participant’s Vested Percentage in his
Employer Contribution Account and/or his Match Account is one hundred percent
(100%), such Account shall be held, administered and distributed in accordance
with Article 18 or 18A hereof. If his Vested Percentage in his Employer
Contribution Account and/or his Match Account is less than one

 

15-1

 

hundred percent (100%), such Account shall continue to be administered
as such in accordance with the provisions of Article 11 hereof until the
earliest to occur of any of the following events:

 

(a)                                  he
receives a distribution of his entire Vested Interest and Personal Accounts;

 

(b)                                 he
has five (5) consecutive One Year Breaks In Service;

 

(c)                                  he
dies; or

 

(d)                                 he
is rehired by a member of the Controlled Group.

 

If the earliest to occur of said events is either the
date of complete distribution of his Vested Interest and Personal Accounts, his
having had five (5) consecutive One Year Breaks In Service or his death, an
amount equal to the excess of:

 

(i)             the balance in his
Employer Contribution Account and Match Account plus the amount, if any, then
credited to Pre-Tax, Special ADP, and Safe Harbor Contribution Accounts held
for his benefit; over

 

(ii)          his Vested Interest;

 

shall be forfeited as of such date and shall be
debited to his appropriate Accounts. If any amounts remain credited to said
Accounts after said forfeiture, such Accounts shall thereafter be held,
administered and distributed in accordance with Article 18 or 18A hereof. In
the event that a terminated Participant does not have a Vested Interest, then
his Personal Accounts, if any, shall be distributed to him immediately and the
amounts credited to his Employer Contribution and Match Accounts shall be
forfeited as of the date of his Termination of Employment. If such Participant
does not have any Personal Accounts under the Trust and Plan, he will be deemed
to have received a distribution on his date of Termination of Employment of
zero (0) dollars.

 

If the earliest of said events shall be the terminated
Participant’s rehire by a member of the Controlled Group, he shall immediately
be reinstated as a Participant in this Trust

 

15-2

 

and Plan and this Article 15 shall not apply to him until a subsequent
Termination of Employment described in Section 15.1 hereof.

 

15.4         Reallocation
of Forfeitures.

 

If the Adoption Agreement so provides, the amounts
forfeited pursuant to Section 15.3 hereof shall be allocated on the Allocation
Date coinciding with or next following the date of forfeiture among the
Employer Contribution and Match Accounts of all Participants who were Active
Participants during the Plan Year, excluding such Participants as are described
in the Adoption Agreement.

 

Forfeitures shall be allocated in the same manner as
employer contributions are allocated pursuant to Section 6.2 hereof; provided,
however, that no forfeitures shall be allocated to the Accounts of any
Participant in excess of the limitations on Annual Additions set forth in
Article 26 hereof. Allocation of forfeitures shall be made prior to the
revaluation provided for in Article 11 hereof.

 

15.5         Forfeitures
Used to Reduce Contributions.

 

If the Adoption Agreement so provides, the amounts
forfeited pursuant to Section 15.3 hereof shall be used, on an Allocation
Date coinciding with or following the date of forfeiture, to reduce
Participating Company contributions.

 

15.6         Rehired
Participants.

 

In the event a terminated Participant is rehired by a
member of the Controlled Group prior to incurring five (5) consecutive One Year
Breaks In Service, he shall immediately be reinstated as a Participant in this
Trust and Plan and any amounts forfeited pursuant to Section 15.3 hereof shall
be recredited to his Employer Contribution and/or Match Account as provided in
the Adoption Agreement.

 

15-3

 

If the Company has elected pursuant to the Adoption
Agreement to require repayment to the Trust and Plan of amounts previously
distributed to the Participant prior to recrediting of forfeited amounts, any
amounts previously forfeited pursuant to Section 15.3 hereof shall be
recredited to a Participant’s Employer Contribution and/or Match Account
provided that such Participant recontributes to this Trust and Plan on or
before the first to occur of:

 

(a)                                  the
date he incurs five (5) consecutive One Year Breaks In Service; and

 

(b)                                 the
fifth (5th) anniversary of his date of rehire;

 

the full amount distributed to him following his
earlier Termination of Employment. Such amount shall be recredited to the
Account from which it originated.

 

Notwithstanding any other provision of this Trust and
Plan to the contrary, in order to balance the Accounts maintained under this
Trust and Plan after giving effect to the recrediting of previously forfeited
amounts to a rehired Participant’s Employer Contribution and Match Accounts,
the Company, at its option, may direct the Trustee to:

 

(a)                                  first
reduce the value of the forfeitures, if any, which would otherwise be
reallocated as of the Allocation Date coinciding with or next following the
date such Participant was rehired; and

 

(b)                                 in
the event the Accounts maintained under this Trust and Plan are not balanced
after the reduction in subsection (a) above, reduce the gain, if any, in
the value of the Trust and Plan’s assets since the most recent Valuation Date
as of the Valuation Date coinciding with or next following the date such
Participant was rehired;

 

provided that the total of the reductions described in
subsections (a) and (b) above with respect to any Plan Year shall not exceed
the aggregate previously forfeited amounts which were recredited to the
Employer Contribution and Match Accounts of Participants who were rehired
during such Plan Year.

 

15-4

 

To the extent that the sum of the amounts described in
subsections (a) and (b) above for any Plan Year is less than the aggregate
previously forfeited amounts which were recredited to the Employer Contribution
and Match Accounts of Participants who were rehired during the Plan Year, the
Participating Companies which rehired the former Participants shall contribute
to this Trust and Plan an amount equal to the difference between the aggregate
previously forfeited amounts which were recredited to the Employer Contribution
and Match Accounts of Participants who were rehired during the Plan Year by the
Participating Companies and the sum of the amounts described in subsections (a)
and (b) above. The obligation to contribute such amounts shall be allocated
among the Participating Companies by the Company. Such contributions shall be
made by the Participating Companies no later than the due date (including
extensions) of the tax return for the Taxable Year which includes the last day
of the Plan Year during which such Participants were rehired. In addition, any
portion of such contribution which represents amounts previously contributed by
a Participating Company to this Trust and Plan shall not be deemed to have been
contributed for purposes of Article 26 hereof at the time it is recontributed,
but shall be deemed to have been contributed at the time of the original
contribution.

 

15-5

 

ARTICLE 16

 

RETIREMENT BENEFITS

 

16.1         Normal
Retirement.

 

The Employer Contribution Account and Match Account of
a Participant who has attained his Normal Retirement Date shall be fully vested
and nonforfeitable. A Participant who retires on his Normal Retirement Date
shall be entitled to receive an amount equal to the sum of the amounts then
credited to all Accounts held for his benefit. Except as otherwise provided in
Section 18.1 or 18A.1 hereof, such amounts shall be distributed or shall
commence to be distributed as soon as reasonably possible after his date of
retirement but not later than sixty (60) days after the close of the Plan Year
which includes the date of his retirement. Such distribution shall be made in
accordance with the provisions of Article 18 or 18A hereof.

 

16.2         Early
Retirement.

 

If the Adoption Agreement permits early retirement, a
Participant may elect to retire on or after his early retirement date but
before reaching his Normal Retirement Date. In the event of such early
retirement, a Participant shall be entitled to receive an amount equal to the
sum of the amounts then credited to all his Accounts. Except as otherwise
provided in Section 18.1 or 18A.1 hereof, such amounts shall be distributed or
shall commence to be distributed on such date on or after his early retirement
date as such retired Participant shall select. Such distribution shall be made
in accordance with the provisions of Article 18 or 18A hereof.

 

16.3         Late
Retirement.

 

In the event a Participant works beyond his Normal
Retirement Date, his retirement shall be deemed to have occurred on the earlier
of the date of his Termination of

 

16-1

 

Employment with a member of the Controlled Group for any reason other
than death or the date distribution must commence to a Participant under
Section 18.5 or 18A.10 of this Trust and Plan. In the event of such late
retirement, such Participant shall be entitled to receive an amount equal to
the sum of the amounts then credited to all the Accounts held for his benefit. Except
as otherwise provided in Section 18.1 or 18A.1 hereof, such amounts shall be
distributed or shall commence to be distributed as soon as reasonably possible
after his date of actual retirement but not later than sixty (60) days after
the close of the Plan Year which includes his date of late retirement. Such
distribution shall be made in accordance with the provisions of Article 18 or
18A hereof.

 

16.4         Disability
Retirement.

 

Upon receipt from a Participant or a person authorized
by him on his behalf of a request that distribution be made on account of such
Participant’s permanent and total disability, or upon its motion, the
Administrator shall determine whether the Participant is permanently and
totally disabled pursuant to the Adoption Agreement. If the Administrator shall
determine that the Participant is permanently and totally disabled, his date of
Disability retirement shall be deemed to have been the earlier of the date on
which his application for benefits under this Article 16 was filed with the
Administrator or the date on which the Administrator made its own determination
of his disability, and he will be deemed to have ceased to be a Participant on
that date. Such a disabled Participant shall be entitled to receive a
distribution pursuant to Article 18 or 18A hereof of an amount equal to the sum
of the amounts, if any, then credited to all the Accounts held for his benefit.
Except as otherwise provided in Section 18.1 or 18A.1 hereof, such amounts
shall be distributed or shall commence to be distributed on such date as shall
be

 

16-2

 

selected by the Participant, but not later than sixty (60) days after
the close of the Plan Year which includes his Normal Retirement Date.

 

16-3

 

ARTICLE 17

 

DEATH

 

17.1         Death
of an Active Participant.

 

In the event of the Termination of Employment of a
Participant by reason of his death, his death Beneficiary shall be entitled to
receive a distribution in an amount equal to the amounts then credited to all
the Accounts held for his benefit plus the proceeds of any life insurance
contracts purchased on his life under Article 10 hereof. Such amount shall
be distributed or shall commence to be distributed as soon as reasonably
possible after the Participant’s date of death but not later than sixty (60)
days after the close of the Plan Year which includes the date of the
Participant’s Normal Retirement Date (or date of death, if later). Such
distribution shall be made in accordance with the provisions of Article 18 or
18A hereof.

 

17.2         Death
of a Retired or Terminated Participant Prior to Commencement of Benefits.

 

In the event of the death of a retired or terminated
Participant prior to the date distribution has been made or commenced to be
made to him, his death Beneficiary shall be entitled to receive a distribution
in an amount equal to his Vested Interest and his Personal Accounts. The Vested
Percentage of a retired or terminated Participant shall not increase due to his
death. Such amount shall be distributed or shall commence to be distributed as
soon as reasonably possible after the Participant’s date of death but not later
than sixty (60) days after the close of the Plan Year which includes the date
of the Participant’s Normal Retirement Date (or date of death, if later). Such
distribution shall be made in accordance with the provisions of Article 18 or
18A hereof. The balance, if any, credited to the deceased Participant’s
Employer

 

17-1

 

Contribution and Match Accounts shall be forfeited as of his date of
death pursuant to Section 15.3 hereof.

 

17.3         Death
of a Retired or Terminated Participant After Commencement of Benefits.

 

In the event of the death of a retired or terminated
Participant after the date of distribution or the commencement of distribution
to him, no benefits shall be payable to his death Beneficiary except to the
extent provided for by the method under which the retired or terminated
Participant was receiving distributions under Article 18 or 18A hereof.

 

17.4         Automatic
Beneficiary of a Participant.

 

Unless a Participant or former Participant has
designated a death Beneficiary in accordance with the provisions of Section
17.5 hereof, his death Beneficiary shall be deemed to be the person or persons
in the first of the following classes in which there are any survivors of such
Participant:

 

(a)           his
spouse at the time of his death;

 

(b)           his
issue, per stirpes;

 

(c)           his
parents; and

 

(d)           the
executor or administrator of his estate.

 

17.5         Designation
of Alternate Beneficiary.

 

In lieu of having the amounts distributable pursuant
to this Article 17 distributed to a death Beneficiary determined in accordance
with the provisions of Section 17.4 hereof, a Participant or former Participant
may sign a document designating a death Beneficiary or death Beneficiaries to
receive such amounts. If the Participant is married, any such designation shall
be effective only if the spouse of the Participant is the sole primary
Beneficiary or consents to such other designation in accordance with Section
29.8 hereof.

 

17-2

 

17.6         Qualified
Preretirement Survivor Annuity.

 

Notwithstanding the foregoing Sections 17.4 and 17.5,
in the event the Company has elected to make annuity forms of distribution the
normal form of distribution to Participants pursuant to Article 18A hereof, the
vested Account balance of a married Participant who dies prior to his Annuity
Starting Date shall be applied toward the purchase of an annuity for the life
of his surviving spouse, unless such benefit shall be waived by the Participant
as provided herein. The surviving spouse may elect to have such annuity
distributed within a reasonable period after the Participant’s death.

 

Any waiver election referred to in the preceding
paragraph shall be made within the period which begins on the earlier of (a)
the first day of the Plan Year in which the Participant attains age thirty-five
(35), or (b) the date on which the Participant incurs a Termination of
Employment, and ends on the date of the Participant’s death. A Participant who
will not yet attain age thirty-five (35) as of the end of any current Plan Year
may make a special qualified election to waive the annuity payable to his
spouse upon his death for the period beginning on the date of such election and
ending on the first day of the Plan Year in which the Participant will attain
age thirty-five (35). Such election shall not be valid unless the Participant
receives a written explanation of the survivor annuity which is comparable to
that provided to the Participant pursuant to Section l8A.5 hereof. Qualified
preretirement survivor annuity coverage will be automatically reinstated as of
the first day of the Plan Year in which the Participant attains age thirty-five
(35). Any new waiver on or after such date shall be subject to the full
requirements of this Section 17.6.

 

Any election to waive qualified preretirement survivor
annuity coverage shall be in writing and shall be effective only if the
Participant’s spouse consents to the election in

 

17-3

 

accordance with Section 29.8 hereof. The election shall designate
a specific non-spouse Beneficiary, including any class of Beneficiaries or any
contingent Beneficiaries, which may not be changed without the spouse’s
consent, unless the spouse shall in the original consent expressly permit
further designations by the Participant. Any election by a Participant to waive
the qualified preretirement survivor annuity described herein shall be
revocable at any time up to the date of the Participant’s death. Any such
revocation shall be automatically effective without the consent of the
Participant’s spouse.

 

The Administrator shall provide each Participant, within
the period beginning with the earlier of (i) the first day of the Plan Year in
which the Participant attains age thirty-two (32) or (ii) a reasonable period
following his Termination of Employment, and ending with the close of the Plan
Year preceding the Plan Year in which the Participant attains age thirty-five
(35), a written explanation of the surviving spouse’s rights under this Section
17.6. In the case of a Participant hired by a Participating Company after age
thirty-five (35), such written explanation shall be provided within a
reasonable period after the individual becomes a Participant in the Trust and
Plan.

 

17.7         Instructions
to Trustee.

 

Upon the death of a Participant or a former
Participant, the Administrator shall immediately advise the Trustee of the
identity of such Participant’s death Beneficiary or Beneficiaries. The Trustee
shall be completely protected in making distributions to any person or persons
in accordance with the instructions it receives from the Administrator.

 

17.8         Incomplete
Disposition.

 

In the event that a Participant or former Participant
dies at a time when he has a designation on file with the Administrator which
does not dispose of all of the amounts

 

17-4

 

distributable under this Trust and Plan upon his death, then the
amounts distributable on behalf of said Participant or former Participant, the
disposition of which was not determined by the deceased Participant’s or former
Participant’s designation, shall be distributed to a death Beneficiary
determined under the provisions of Section 17.4 hereof. Any insurance proceeds
for which there is no living Beneficiary named shall be distributed in
accordance with the terms of the insurance contract.

 

17.9         Clarification
of Beneficiary Designation.

 

Any ambiguity in a Participant’s death Beneficiary
designation shall be resolved by the Administrator. Subject to Section 17.5
hereof, the Administrator may direct a Participant to clarify his designation
and, if necessary, execute a new designation containing such clarification.

 

17-5

 

ARTICLE 18

 

DISTRIBUTIONS

 

18.1         Date
of Distributions.

 

Distributions will normally commence as of the dates
specified in Articles 15, 16 and 17 hereof. However, if permitted by the
Adoption Agreement, a Participant or his Beneficiary may elect in writing,
subject to Section 18.5 hereof, to defer any distribution until a date not
later than a date indicated in the Adoption Agreement. In the event that a Participant
has made a contribution pursuant to Article 5 and/or Article 7 from
Compensation payable to him following his Termination of Employment, and he has
commenced receipt of the other amounts credited to his Accounts prior to the
time the pre-tax contribution, after tax contribution,  and matching contributions related to such contribution,
if any, are credited to his Accounts, then the portion of his Accounts
attributable to such late contributions shall commence to be distributed within
sixty (60) days after the last of such amounts have been credited to his
Accounts. Any such subsequent distribution shall be made in the same form as
the prior distribution.

 

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

 

(a)           the Administrator clearly informs the Participant that the Participant
has a right to a period of at least thirty (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

 

(b)           the Participant, after
receiving the notice, affirmatively elects a distribution.

 

18-1

 

18.2         Method
of Distribution.

 

Any distribution to be made pursuant to Article 15,
16, or 17 hereof may be made pursuant to one or a combination of the methods of
distribution permitted under the Adoption Agreement, as shall be selected by
the Participant, former Participant or Beneficiary of a deceased Participant. Generally,
such methods of distribution shall be:

 

(a)           a
single lump sum distribution; and/or

 

(b)           nearly
equal monthly, quarterly or annual installments over a period selected by the
Participant, former Participant or Beneficiary which shall not exceed the
maximum permissible period under Code Section 401(a)(9).

 

If no method is selected, distribution shall be made
in the form of a single lump sum distribution.

 

18.3         Administering
Distribution of Accounts.

 

Upon direction of the Administrator, the Trustee shall
make payment from the Trust Fund to the Participant or his Beneficiary as the
case may be. As long as there remain any amounts credited to an Account, the
Trustee shall continue to maintain and administer said Account in accordance
with the terms and provisions of the Trust and Plan.

 

18.4         Lump
Sum Payment of Small Amounts.

 

Notwithstanding any contrary provision of this Trust
and Plan, in the event that the Vested Interest and Personal Accounts of a
retired, terminated or deceased Participant have a value less than or equal to
the amount set forth in the Adoption Agreement, the Administrator shall direct
the Trustee to distribute such Vested Interest and Personal Accounts in a
single lump sum payment without the consent of the Participant or his
Beneficiary.

 

18.5         Restrictions
on Distributions.

 

Notwithstanding any other provisions of this Trust and
Plan, distributions hereunder shall be subject to the following restrictions:

 

18-2

 

(a)           in
the case of a living Participant or former Participant:

 

(i)    distribution
must commence on or before:

 

(A)          if
the Company has elected pursuant to the Adoption Agreement, the later of the
April 1 following the end of the calendar year in which he attains age seventy
and one-half (70-1/2) or the date he retires, provided that the Participant is
not a five percent (5%) owner, or

 

(B)           the
April 1 following the end of the calendar year in which he attains age seventy
and one-half (70-1/2) in all other cases; and

 

(ii)   installment
distributions shall not be payable over a period of years in excess of his life
expectancy or the joint life expectancies of himself and his spouse or
Beneficiary; and

 

(b)           in
the case of a deceased Participant or former Participant, distributions after
his death shall be payable either:

 

(i)    within
five (5) years of the date of his death; or

 

(ii)   if
distribution commences to his Beneficiary, either:

 

(A)          within
one (1) year of the date of his death or on a later date permitted under any
lawful regulations by the Secretary of the Treasury; or

 

(B)           if
his spouse is his Beneficiary, by the date such Participant would have attained
age seventy and one-half (70-1/2);

 

over a period not extending beyond the life expectancy
of such Beneficiary; or

 

(iii)  if
the Participant’s distribution had commenced prior to his death under a form of
payment meeting the requirements of subsection (a)(ii) above, such distribution
must be completed by the remainder of the period specified in said subsection
(a)(ii); and

 

(c)           in
the case of the death of a Beneficiary who is the surviving spouse of a
deceased Participant, a distribution commencing after the death of the spouse
shall be payable either:

 

(i)    within
five (5) years of the date of the spouse’s death; or

 

18-3

 

(ii)   if
distribution commences to the spouse’s Beneficiary within one (1) year of the
spouse’s death or on a later date permitted under any lawful regulations issued
by the Secretary of the Treasury, over a period not extending beyond the life
expectancy of such Beneficiary; or

 

(d)           in
the event payments are made to a Participant’s child, for purposes of this
Section 18.5, such payments shall be deemed to be paid to the Participant’s
spouse if such payments will become payable to such spouse upon such child’s
reaching majority or any other event permitted under any lawful regulations
issued by the Secretary of the Treasury.

 

A Participant, former Participant or Beneficiary may
elect to have his life expectancy redetermined from time to time but not more
frequently than annually. In the event that a Participant, former Participant
or Beneficiary fails to make such an election, then no redetermination shall be
performed.

 

Notwithstanding any provisions of the Trust and Plan
to the contrary, if elected by the Company in the Adoption Agreement, the Trust
and Plan will apply the minimum distribution requirements of Code Section
401(a)(9) in accordance with the regulations under said Code Section 401(a)(9)
that were proposed in January 2001. Such election shall remain in effect until
such time as it is revoked or final regulations implementing the requirements
of Code Section 401(a)(9) become effective with respect to the Trust and Plan.

 

Notwithstanding anything in this Trust and Plan to the
contrary, if a Participant had filed an election with the Administrator prior
to January 1, 1984, that his distribution either be under a form or
commence after a date not provided for in this Trust and Plan, as herein
adopted, such distribution shall nevertheless be made in accordance with such
election, provided that the provisions of such election complied with the terms
of the Trust and Plan as in effect on the date such election was filed with the
Administrator.

 

18-4

 

18.6         Lump
Sum Value of Installment Method of Distributions.

 

Notwithstanding any other provision of this Trust and
Plan, the commuted lump sum value of the amounts payable to a Participant or
former Participant (whose Beneficiary is someone other than his spouse)
pursuant to the installment method of distribution, computed as of the
commencement date of distribution, shall not be less than fifty percent (50%)
of the value of the amounts distributable on his behalf under this Trust and
Plan.

 

18.7         Revaluation
of Undistributed Amounts.

 

As long as there remain any amounts credited to a
Participant’s Accounts, the Trustee shall continue to maintain said Accounts
and said Accounts shall be periodically revalued in accordance with the
provisions of Article 11 hereof. In the event that a former Participant
shall have more than one Account, the Trustee, in its sole discretion, may
consolidate said Accounts into a single Account.

 

18.8         Responsibility
of Trustee Regarding Distributions.

 

The Trustee, upon notification by the Administrator as
to the eligibility of and method of distribution applicable to a Participant,
former Participant or Beneficiary, shall take one or a combination of the
following actions to effectuate the method of distribution to such person:

 

(a)           sell
or surrender any contract or contracts of insurance then held with respect to
such person for the cash surrender value thereof; or

 

(b)           cause
such contract or contracts to be converted pursuant to any of the available
lump sum or installment options under such contract or contracts; or

 

(c)           make
distributions of cash and insurance contracts directly from the Trust Fund to
such person.

 

Any amounts received by the Trust Fund upon the
surrender of any life insurance contracts held with respect to a Participant or
former Participant shall be credited to such

 

18-5

 

person’s Account. Any amounts paid from the Trust Fund to an insurance
company or to a Participant, former Participant or Beneficiary shall be debited
to such Account.

 

18.9         Direct
Rollovers.

 

Notwithstanding any provision of the Trust and Plan to
the contrary that would otherwise limit a distributee’s election under this
Section 18.9, a distributee may elect, at the time and in the manner prescribed
by the Administrator, to have any portion of an eligible rollover distribution
paid directly to an eligible retirement plan specified by the distributee in a
direct rollover subject to the following terms and conditions:

 

(a)           Eligible
Rollover Distribution. For purposes of this Section 18.9, 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:

 

(i)    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;

 

(ii)   any
distribution to the extent such distribution is required under Section 18.5
above which reflects the requirements under Code Section 401(a)(9);

 

(iii)  the
portion of any distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities); and

 

(iv)  any
distribution described under Code Section 401(k)(2)(B)(i)(IV) that is made upon
hardship of the distributee.

 

(b)           Eligible
Retirement Plan. For purposes of this Section 18.9, an eligible retirement
plan is:

 

(i)    an
individual retirement account described in Code Section 408(a);

 

18-6

 

(ii)   an
individual retirement annuity described in Code Section 408(b);

 

(iii)  an
annuity plan described in Code Section 403(a); or

 

(iv)  a
qualified trust described in Code Section 401(a),

 

that accepts the
distributee’s eligible rollover distribution.

 

Notwithstanding
the foregoing, in the case of an eligible rollover distribution to the
surviving spouse, an eligible retirement plan is limited to an individual
retirement account or individual retirement annuity.

 

(c)           Distributee.
For purposes of this Section 18.9, a distributee includes:

 

(i)    an
Employee or former Employee; and

 

(ii)   an
Employee’s or a former Employee’s surviving spouse and an Employee’s or former
Employee’s spouse or former spouse who is the Alternate Payee under a Qualified
Domestic Relations Order, as defined in Code Section 414(p), without regard to
the interest of the spouse or former spouse.

 

(d)           Direct
Rollover. For purposes of this Section 18.9, a direct rollover is a payment
by the Trust and Plan to the eligible retirement plan specified by the
distributee.

 

(e)           $200
Minimum Direct Rollover. Notwithstanding anything in this Section 18.9 to
the contrary, a distributee shall not be permitted to elect a direct rollover
if it is reasonable to expect that the total eligible rollover distributions
made to the distributee during a Plan Year will be less than Two Hundred
Dollars ($200.00).

 

(f)            Partial
Direct Rollover. If the entire amount of an eligible rollover distribution
is greater than Five Hundred Dollars ($500.00), a distributee may elect to have
only a portion of such an eligible rollover distribution paid to an eligible
retirement plan in a direct rollover provided that the amount of the direct
rollover equals at least Five Hundred Dollars ($500.00). If a distributee
elects such a partial direct rollover, the remaining portion of the eligible
rollover distribution will be paid to the distributee.

 

(g)           Multiple
Direct Rollovers Not Permitted. A distributee is not permitted to divide an
eligible rollover distribution into separate distributions to be paid to two or
more eligible retirement plans in

 

18-7

 

direct rollovers. A distributee must elect that the
eligible rollover distribution or portion thereof be distributed in a direct
rollover payable to a single eligible retirement plan selected by the
distributee.

 

(h)           Elections
For Periodic Payments. If distribution is made to a distributee in a series
of periodic payments, his election to make or not to make a direct rollover
with respect to one payment in a series of payments shall apply to all
subsequent payments in the series, unless the distributee makes a subsequent
election to change his prior election.

 

(i)            Default
Procedures. If, after a reasonable time as defined in Reg. §1.402(c)-2T, a
distributee has failed to elect either a direct rollover or to have his
eligible rollover distribution paid to him, distribution shall be made to the
distributee in an amount equal to his eligible rollover distribution less any
amount required to be withheld under any applicable income tax withholding
requirements.

 

18.10       Excess
Distributions.

 

In the event that a Participant or Beneficiary
receives a distribution which, due to administrative error, is in excess of the
amount to which he is entitled under the provisions of the Trust and Plan, such
Participant or Beneficiary, after notification by the Administrator of such
error, shall remit to the Trust and Plan such excess amount.

 

18-8

 

ARTICLE 18A

 

DISTRIBUTIONS -
ANNUITY OPTION

 

18A.1      Date
of Distribution.

 

Distributions will normally commence as of the dates
specified in Articles 15, 16 and 17 hereof, except that a Participant may elect
to have a distribution made pursuant to Section 18A.2 or Section 18A.3 below
commence upon his attainment of the earliest retirement age under the Trust and
Plan. In addition, if permitted by the Adoption Agreement, a Participant or his
Beneficiary may elect in writing, subject to Section 18A.10 hereof, to defer
any distribution until a date not later than a date indicated in the Adoption
Agreement. In the event that a Participant has made a contribution pursuant to
Article 5 and/or Article 7 from Compensation payable to him following his
Termination of Employment, and he has commenced receipt of the other amounts
credited to his Accounts prior to the time the pre-tax contribution, after tax
contribution,  and matching contributions
related to such contribution, if any, are credited to his Accounts, then the
portion of his Accounts attributable to such late contributions shall commence
to be distributed within sixty (60) days after the last of such amounts have
been credited to his Accounts. Any such subsequent distribution shall be made
in the same form as the prior distribution.

 

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

 

(a)           the
Administrator clearly informs the Participant that the Participant has a right
to a period of at least thirty (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

 

18A-1

 

(b)           the
Participant, after receiving the notice, affirmatively elects a distribution.

 

18A.2      Normal
Method.

 

Unless an annuity method of distribution is selected
under Section 18A.3 hereof, or the annuity method has been designated the
normal method of distribution in the Adoption Agreement, or the Company has
adopted Adoption Agreement (Money Purchase #002), the normal method of
distribution of amounts distributable to a Participant, former Participant or
his Beneficiary pursuant to Articles 15, 16 or 17 hereto shall be a single lump
sum payment.

 

18A.3      Annuity
Methods of Distribution.

 

In lieu of receiving a single lump sum payment
pursuant to Section 18A.2, or if the normal method of distribution selected in
the Adoption Agreement is the Annuity Method, or if the Company has adopted
Adoption Agreement (Money Purchase #002), a Participant, former Participant or
Beneficiary of a deceased Participant shall elect to receive the amounts
distributable to him pursuant to Articles 15, 16 and 17 in the form of an
annuity contract purchased for him from an insurance company by the Trustee
pursuant to Section 18A.12 hereof. Unless another form of annuity contract is
selected under Section 18A.4, any such annuity contract shall normally provide
by its terms for benefits to be paid:

 

(a)           to
a married Participant or a married former Participant in the Spouse’s Annuity
Form described in Section 18A.4; and

 

(b)           to
an unmarried Participant, an unmarried former Participant or a Beneficiary of a
Participant in the Full Cash Refund Life Annuity Form described in Section
18A.4.

 

18A.4      Optional
Methods of Distribution.

 

A Participant, a former Participant, or a Beneficiary
of a Participant may elect, in lieu of receiving the amounts distributable to
him pursuant to the normal methods of distribution set forth in Section 18A.2
or Section 18A.3, to receive such amounts pursuant to any one or a

 

18A-2

 

combination of the following optional methods of distribution permitted
under the Adoption Agreement:

 

Form 1.
Life Annuity Form. A Participant who receives payment of his retirement
benefits under the Life Annuity Form, shall receive an immediate annuity
providing retirement benefit payments in equal installments during his life. No
benefits shall be payable after the death of the Participant.

 

Form 2.
Spouse’s Annuity Form. A Participant who receives payment of his
retirement benefits under the Spouse’s Annuity Form, shall receive an immediate
annuity providing retirement benefit payments during his life with the
provision that after his death 50% of his monthly retirement benefit shall
continue during the life of and shall be paid to the person who was his spouse
on the date his benefits commence.

 

Form 3.
Joint and Survivor Form. A Participant who receives payment of his
retirement benefits under the Joint and Survivor Form shall receive retirement
benefit payments during his life, with the provision that after his death one
hundred percent (100%) or fifty percent (50%), as shall be selected by the
Participant (“Selected Percentage”), of his monthly retirement benefit shall
continue during the life of and shall be paid to such Beneficiary as he shall
nominate by written designation duly filed with the Administrator or its
designated representative.

 

Form 4.
Life-Period Certain Form. A Participant who receives payment of his
retirement benefits under the Life-Period Certain Form shall receive retirement
benefit payments during his life, with the provision that, in the event the
Participant shall die before he shall have received retirement benefit payments
for a period of sixty (60), one hundred twenty (120), or one hundred
eighty (180) months, as selected by the Participant (“Selected Period”),
after his death one hundred percent (100%) of his monthly retirement benefit
shall continue for the remainder of said Selected Period to such Beneficiary as
he shall have nominated by written designation duly filed with the
Administrator or its designated representative.

 

Form 5.
Full Cash Refund Life Annuity Form. A Participant who receives payment
of his retirement benefits under the Full Cash Refund Life Annuity Form shall
receive retirement benefit payments during his life, with the provision that,
in the event the Participant shall die before he shall have received payments
of retirement benefits aggregating the single lump sum amount used to purchase
the annuity contract which is to be used to provide benefits with respect to
such Participant, the balance of such single lump sum amount (“Full Cash Refund”)
shall be paid in a single lump sum to such Beneficiary as he shall have
nominated by written designation duly filed with the Administrator or its
designated representative.

 

18A-3

 

Form 6.
Lump Sum Form. A Participant who receives payment of his retirement
benefits under the Lump Sum Form shall receive a single lump sum payment upon
the date his retirement benefits would otherwise have commenced under the Trust
and Plan.

 

Form 7.
Other Form. A Participant who receives payment of his retirement
benefits under an Other Form shall receive his benefits in a form described in
the Adoption Agreement.

 

18A.5      Notice
of Methods of Distribution.

 

If the annuity method has been designated the normal
method of distribution, the Administrator shall, no less than thirty (30)
days and no more than ninety (90) days prior to the Annuity Starting Date
of a Participant, former Participant or Beneficiary, provide each such
individual a written explanation of the terms and conditions of the normal
methods of distribution described in Section 18A.3, the individual’s right
to make and the effect of an election of an optional form of distribution, the
rights of a Participant’s or former Participant’s spouse, the right to revoke
and the effect of revocation of a prior election of an optional method of
distribution, the right of a Participant’s or former Participant’s spouse under
the normal method of distribution and under the optional methods of
distribution and the relative values of the methods of distribution available.

 

Notwithstanding anything contained in this Article to
the contrary, effective January 1, 1997, the following provisions apply to the
time for written explanation described in the preceding paragraph:

 

(a)           the
written explanation described in Code Section 417(a)(3)(A) may be provided
after the Participant’s distributions are to commence, except to the extent
provided in lawful regulations. If so, the ninety (90) day applicable election
period shall not end before the 30th day after the date on which
such explanation is provided; and

 

(b)           a
Participant may elect (with any applicable spousal consent) to waive any
requirement that the written explanation be provided at least thirty (30) days
before the date as of which the Participant’s

 

18A-4

 

distributions are to commence (or to waive the thirty
(30) day requirement under the above paragraph) if:

 

(i)            the
Plan Administrator provides information clearly indicating that the Participant
has the right to at least thirty (30) days to consider whether to waive the
form of annuity contract applicable to him under Section 18A.3 and consent to a
form of distribution other than such annuity contract;

 

(ii)           the
distribution commences more than seven (7) days after such explanation is
received; and

 

(iii)          the
Participant is permitted to revoke an affirmative distribution election at
least until the Annuity Starting Date, or if later, at any time prior to the
expiration of the seven (7) day period that begins the day after such
explanation is provided to the Participant.

 

18A.6      Election
of Annuity Contract or Optional Method of Payment.

 

To elect an annuity contract as set forth in Section
18A.3 or one or a combination of the optional methods of distribution as set
forth in Section 18A.4, a Participant, former Participant or Beneficiary shall
notify the Administrator of such election in writing prior to the date his
retirement benefits become distributable pursuant to Article 15, 16 or 17
hereof. If either the annuity method of distribution has been designated as the
normal method of distribution or a married Participant or former Participant
has elected to receive an annuity contract pursuant to Section 18A.3 above, and
further has elected to receive his retirement benefits under a form other than
the Spouse’s Annuity Form, such election shall not be of any effect and the
Participant or former Participant shall be treated the same as though his
election had not been made unless the Participant’s spouse consents in writing
to such election in accordance with Section 29.8 hereof. Any such election
by a married Participant shall designate a specific optional method of
distribution which shall not be changed without his spouse’s consent, unless
the spouse’s original consent expressly permits further changes by the
Participant.

 

18A-5

 

To this end, a Participant may revoke a prior election
and elect another optional method of distribution, if desired, as long as such
distribution has not commenced. The number of revocations hereunder shall not
be limited.

 

18A.7      Lump
Sum Payment of Small Amounts.

 

Notwithstanding any contrary provision of this Trust
and Plan, in the event that the Vested Interest and Personal Accounts of a
retired, terminated or deceased Participant have a value less than or equal to
the amount designated by the Company pursuant to the Adoption Agreement, the
Administrator shall direct the Trustee to distribute such Vested Interest and
Personal Accounts in a single lump sum payment without the consent of the
Participant or Beneficiary. Any such lump sum payment shall be in full
settlement of such Participant’s or Beneficiary’s rights under this Trust and
Plan.

 

18A.8      Lump
Sum Value of Optional Methods of Distributions.

 

Notwithstanding any other provisions of this Trust and
Plan, the commuted lump sum value of the amounts payable to a Participant or
former Participant (whose Beneficiary is someone other than his spouse)
pursuant to any optional method of distribution, computed as of the
commencement date of distribution, shall not be less than fifty percent (50%)
of the value of the amounts distributable on his behalf under the Trust and
Plan.

 

18A.9      Revaluation
of Undistributed Amounts.

 

As long as there remain any amounts credited to a
Participant’s Accounts, the Trustee shall continue to maintain said Accounts
and said Accounts shall be periodically revalued in accordance with the
provisions of Article 11 hereof. In the event that a former Participant shall
have more than one Account, the Trustee, in its sole discretion, may
consolidate said Accounts into a single Account.

 

18A-6

 

18A.10    Restrictions
on Distributions.

 

Notwithstanding any other provisions of this Trust and
Plan, distributions hereunder shall be subject to the following restrictions:

 

(a)           in
the case of a living Participant or former Participant:

 

(i)            distribution
must commence on or before:

 

(A)          if
the Company has so elected pursuant to the Adoption Agreement, the later of the
April 1 following the end of the calendar year in which he attains age seventy
and one-half (70-1/2) or the date he retires, provided that the Participant is
not a five percent (5%) owner, or

 

(B)           the
April 1 following the end of the calendar year in which he attains age
seventy and one-half (70-1/2) in all other cases; and

 

(ii)           installment
distributions shall not be payable over a period of years in excess of his life
expectancy or the joint life expectancies of himself and his spouse or
Beneficiary; and

 

(iii)          annuities
cannot be issued exceeding his life expectancy or the joint life expectancies
of himself and his spouse or Beneficiary; and

 

(b)           in
the case of a deceased Participant or former Participant, distributions after
his death shall be payable either:

 

(1)           within
five (5) years of the date of his death; or

 

(2)           if
distribution commences to his Beneficiary, either:

 

(A)          within
one (1) year of the date of his death or on a later date permitted under any
lawful regulations by the Secretary of the Treasury; or

 

(B)           if
his spouse is his Beneficiary, by the date such Employee would have attained
age seventy and one-half (70-1/2);

 

over a period not
extending beyond the life expectancy of such Beneficiary; or

 

18A-7

 

(3)           if
the Participant’s distribution had commenced prior to his death under a form of
payment meeting the requirements of subsection (a)(ii) or (a)(iii) above, such
distribution must be completed by the remainder of the period specified in said
subsection (a)(ii) or (a)(iii); and

 

(4)           if
the Participant’s distribution had not commenced prior to his death under a
form of payment meeting the requirements of subsection (a)(ii) or (a)(iii)
above and the Participant’s spouse is entitled to a distribution hereunder but
dies prior to the commencement of such distribution, then the limitations of
this subsection (b) shall be applied as if the spouse were the Participant; and

 

(c)           in
the case of the death of a Beneficiary who is the surviving spouse of a
deceased Participant, a distribution commencing after the death of the spouse
shall be payable either:

 

(1)           within
five (5) years of the date of the spouse’s death; or

 

(2)           if
distribution commences to the spouse’s Beneficiary within one (1) year of the
spouse’s death or on a later date permitted under any lawful regulations issued
by the Secretary of the Treasury, over a period not extending beyond the life
expectancy of such Beneficiary; or

 

(d)           in
the event payments are made to a Participant’s child, for purposes of this
Section 18A.10 such payments shall be deemed to be paid to the Participant’s
spouse if such annuity payments will become payable to such spouse upon such
child’s reaching majority or any other event permitted under any lawful
regulations issued by the Secretary of the Treasury.

 

A Participant, former Participant or Beneficiary may
elect to have his life expectancy redetermined from time to time but not more
frequently than annually. In the event that a Participant, former Participant
or Beneficiary fails to make such an election, then no recalculation shall be
performed.

 

Notwithstanding any provisions of the Trust and Plan
to the contrary, if elected by the Company in the Adoption Agreement, the Trust
and Plan will apply the minimum distribution requirements of Code Section
401(a)(9) in accordance with the regulations under

 

18A-8

 

said Code Section 401(a)(9) that were proposed in January 2001. Such
election shall remain in effect until such time as it is revoked or final
regulations implementing the requirements of Code Section 401(a)(9) become
effective with respect to the Trust and Plan.

 

Notwithstanding anything in this Trust and Plan to the
contrary, if a Participant had filed an election with the Administrator prior
to January 1, 1984, that his distribution either be under a form or
commence after a date not provided for in this Trust and Plan, as herein
adopted, such distribution shall nevertheless be made in accordance with such
election, provided that the provisions of such election complied with the terms
of the Trust and Plan as in effect on the date such election was filed with the
Administrator.

 

18A.11    Incidental
Death Benefit Rule.

 

Except in the case of a joint and survivor annuity
contract issued on the joint lives of a Participant or former Participant and
his spouse, distributions under this Trust and Plan shall conform to the
incidental death benefit requirement of Treasury Regulations Section
1.401(a)(9)-2.

 

18A.12    Responsibility
of Trustee Regarding Distributions.

 

The Trustee, upon notification by the Administrator as
to the eligibility of and method of distribution applicable to a Participant,
former Participant or Beneficiary, shall take one or a combination of the
following actions to effectuate the method of distribution to such person:

 

(a)           purchase
from an insurance company a fully paid-up, nontransferable annuity contract or
contracts; or

 

(b)           sell
or surrender any contract or contracts of insurance then held with respect to
such person for the cash surrender value thereof; or

 

(c)           cause
such contract or contracts to be converted pursuant to any of the available
lump sum or installment options under such contract or contracts; or

 

18A-9

 

(d)           make
distributions of cash and insurance contracts directly from the Trust Fund to
such person.

 

In the event that the Trustee, pursuant to this
Section 18A.12, obtains an annuity contract for the benefit of a Participant,
former Participant or a Beneficiary, the Trustee shall, after having selected
such settlement options and placed such restrictive endorsements thereon as are
directed by the Administrator in order that the annuity contract complies with
the terms of the Trust and Plan, transfer ownership of the contract or
contracts to such Participant, former Participant or Beneficiary and deliver
said contract or contracts to him. The delivery of said contract or contracts
shall be in full settlement of such Participant’s, former Participant’s or
Beneficiary’s rights under this Trust and Plan. The Company, other
Participating Companies, the Administrator and the Trustee shall not be
responsible for:

 

(a)           any
failure on the part of any insurance company to make any payments or provide
any benefit under any annuity contract;

 

(b)           for
the action or inaction of any person which may render any annuity contract
invalid or unenforceable; and

 

(c)           any
inability to perform or delay in performing any act occasioned by any
provisions of any annuity contract or restriction imposed by any insurance
company or by any other person.

 

Any amounts received by the Trust Fund upon the
surrender of any life insurance contracts held with respect to a Participant or
former Participant shall be credited to such person’s Account. Any amounts paid
from the Trust Fund to an insurance company or to a Participant, former
Participant or Beneficiary shall be debited to such Account.

 

18A.13    Direct
Rollovers.

 

Notwithstanding any provision of the Trust and Plan to
the contrary that would otherwise limit a distributee’s election under this
Section 18A.13, a distributee may elect, at the time and in the manner
prescribed by the Administrator, to have any portion of an eligible

 

18A-10

 

rollover distribution paid directly to an eligible retirement plan
specified by the distributee in a direct rollover subject to the following
terms and conditions:

 

(a)           Eligible
Rollover Distribution. For purposes of this Section 18A.13, 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:

 

(1)           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;

 

(2)           any
distribution to the extent such distribution is required under Section 18A.10
above which reflects the requirements under Code Section 401(a)(9);

 

(3)           the
portion of any distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities); and

 

(4)           any
distribution described under Code Section 401(k)(2) (B)(i) (IV) that is made
upon hardship of the distributee.

 

(b)           Eligible
Retirement Plan. For purposes of this Section 18A.13, an eligible
retirement plan is:

 

(1)           an
individual retirement account described in Code Section 408(a);

 

(2)           an
individual retirement annuity described in Code Section 408(b);

 

(3)           an
annuity plan described in Code Section 403(a); or

 

(4)           a
qualified trust described in Code Section 401(a),

 

that accepts the
distributee’s eligible rollover distribution.

 

Notwithstanding the
foregoing, in the case of an eligible rollover distribution to the surviving
spouse, an eligible retirement plan is limited to an individual retirement
account or individual retirement annuity.

 

18A-11

 

(c)           Distributee.
For purposes of this Section 18A.13, a distributee includes:

 

(1)           an
Employee or former Employee; and

 

(2)           an
Employee’s or a former Employee’s surviving spouse and an Employee’s or former
Employee’s spouse or former spouse who is the Alternate Payee under a Qualified
Domestic Relations Order, as defined in Code Section 414(p), without regard to
the interest of the spouse or former spouse.

 

(d)           Direct
Rollover. For purposes of this Section 18A.13, a direct rollover is a
payment by the Plan to the eligible retirement plan specified by the
distributee.

 

(e)           $200
Minimum Direct Rollover. Notwithstanding anything in this Section 18A.13 to
the contrary, a distributee shall not be permitted to elect a direct rollover
if it is reasonable to expect that the total eligible rollover distributions
made to the distributee during a Plan Year will be less than Two Hundred
Dollars ($200.00).

 

(f)            Partial
Direct Rollover. If the entire amount of an eligible rollover distribution
is greater than Five Hundred Dollars ($500.00), a distributee may elect to have
only a portion of such an eligible rollover distribution paid to an eligible
retirement plan in a direct rollover provided that the amount of the direct
rollover equals at least Five Hundred Dollars ($500.00). If a distributee
elects such a partial direct rollover, the remaining portion of the eligible
rollover distribution will be paid to the distributee.

 

(g)           Multiple
Direct Rollovers Not Permitted. A distributee is not permitted to divide an
eligible rollover distribution into separate distributions to be paid to two or
more eligible retirement plans in direct rollovers. A distributee must elect
that the eligible rollover distribution or portion thereof be distributed in a
direct rollover payable to a single eligible retirement plan selected by the
distributee.

 

(h)           Elections
For Periodic Payments. If distribution is made to a distributee in a series
of periodic payments, his election to make or not to make a direct rollover
with respect to one payment in a series of payments shall apply to all
subsequent payments in the series, unless the distributee makes a subsequent
election to change his prior election.

 

(i)            Default
Procedures. If, after a reasonable time as defined in Reg. §1.402(c)-2T, a
distributee has failed to elect either a direct

 

18A-12

 

rollover or to have his eligible rollover distribution
paid to him, distribution shall be made to the distributee in an amount equal
to his eligible rollover distribution less any amount required to be withheld
under any applicable income tax withholding requirements.

 

18A.14    Excess
Distributions. 

 

In the event that
a Participant or Beneficiary receives a distribution which, due to
administrative error, is in excess of the amount to which he is entitled under
the provisions of the Trust and Plan, such Participant or Beneficiary, after
notification by the Administrator of such error, shall remit to the Trust and
Plan such excess amount.

 

18A-13

 

ARTICLE 19

 

CLAIMS FOR BENEFITS

 

19.1         Application for Benefits.

 

Claims for benefits shall be made by application of a
Participant, former Participant or Beneficiary who is eligible for benefits
under Article 15, 16 or 17 in such manner as the Administrator shall reasonably
prescribe; provided, however, that the foregoing requirement shall not apply in
any case in which a Participant, former Participant or Beneficiary shall be
unable to make such application for physical, mental or any other reason satisfactory
to the Administrator. The Administrator shall not process any application filed
by a Participant or Beneficiary with respect to a retroactive claim for
benefits. Upon finding that such Participant or Beneficiary satisfies the
eligibility requirements for benefits under Article 15, 16 or 17, the
Administrator shall promptly notify the Trustee of his eligibility and of the
method of distribution selected in accordance with Article 18 or 18A hereof.

 

Notwithstanding anything contained herein to the contrary,
a Participant must file a claim for Disability retirement benefits pursuant to
Section 16.4 hereof within one hundred twenty (120) days following such
Participant’s Termination of Employment due to his total and permanent
disability.

 

19.2         Denial of Application for Benefits.

 

If any Participant, any former Participant or any
Beneficiary, or the authorized representative of a Participant, former
Participant or Beneficiary shall file an application for benefits hereunder and
such application is denied, in whole or in part, he shall be notified in
writing of the specific reason or reasons for such denial unless the granting
or denial of the application is in the sole discretion of the Administrator, in
which event the notice to the 

 

19-1

 

applicant shall
state that the Administrator has denied the application pursuant to the
exercise of its discretionary powers under the Trust and Plan. The notice shall
also set forth:

 

(a)                                  the
specific reason for the denial;

 

(b)                                 a
specific reference to pertinent Trust and Plan provisions upon which the denial
is based;

 

(c)                                  a
description of any additional material or information deemed necessary or
advisable by the Administrator for such Participant or Beneficiary to perfect
his claim and an explanation of why such material or information is necessary;
and

 

(d)                                 an
explanation of the claim review procedure under the Trust and Plan.

 

Such notice shall be issued within ninety (90) days of
the filing of a claim by a Participant, former Participant or Beneficiary;
provided, however, that such ninety (90) day time period may be extended for a
period of up to an additional ninety (90) days in the event that special
circumstances require an extension of time for processing the claim. If such an
extension of time for processing the claim is required, written notice of such
extension shall be furnished to the applicant prior to the end of the initial
ninety (90) day period. Such notice shall also indicate the special
circumstances which make such extension necessary.

 

19.3         Appeal Process.

 

Any Participant, any former participant or any
Beneficiary, or any authorized representative of a Participant, former
Participant or Beneficiary whose application for benefits hereunder has been
denied, in whole or in part, by the Administrator, upon written notice to the
Committee, may request a review by the Committee of such denial of his
application. Such request must be made within sixty (60) days of the date that
such Participant, former Participant or Beneficiary receives notice of the
denial of his application for benefits or within sixty (60) days of the date
the claim is deemed denied. Such request must specify the reason the
Participant, former Participant or 

 

19-2

 

Beneficiary believes the denial should be reversed. Such
review may be made by written briefs submitted by the applicant and the
Administrator or at a hearing, or by both, as shall be deemed necessary by the
Committee. Any such hearing shall be held in the main office of the Company or
at such other location as shall be agreed upon among the Administrator, the
Committee and the applicant, on such date and at such time as the Committee
shall designate upon not less than seven (7) days’ notice to the applicant and
the Administrator, unless both of them accept shorter notice. The Committee
shall make every effort to schedule the hearing on a day and at a time which is
convenient to both the applicant and the Administrator. After the review has
been completed, the Committee shall render a decision in writing, a copy of
which shall be sent to both the applicant and the Administrator. Such decision
generally shall be made within sixty (60) days following the applicant’s
request for review; provided, however, that in the event a hearing is held with
respect to the review of the claim, or in the event the Committee does not
reach a decision within said sixty (60) day period, the applicant shall be so
notified, and such decision shall be rendered no later than one hundred twenty
(120) days following the applicant’s request for review. Such decision shall
set forth the specific reason or reasons for the decision and the specific
Trust and Plan provisions upon which the decision is based. Such decision shall
be final and binding on the applicant, the Trustee, and the Administrator. The
Committee shall determine any and all questions of fact, resolve all questions
of interpretation of this instrument or related documents which may arise under
any of the provisions of this Trust and Plan or such documents as to which no
other provision for determination is made hereunder, and exercise all other
powers and discretion necessary to be exercised under the terms of this Trust
and Plan which it is herein given or for which no contrary provision is made.

 

19-3

 

No legal action may be commenced against the Company,
a Participating Company, the Trust and Plan, the Administrator or the
Committee, or any officer, employee or member of any of the foregoing by any
Participant, former Participant or Beneficiary:

 

(a)                                  prior
to the exhaustion of all administrative remedies under this claims procedure;
or

 

(b)                                 more
than one hundred twenty (120) days after the Committee’s final decision has
been rendered with respect to all or any portion of the claim.

 

19-4

 

ARTICLE 20

 

ADMINISTRATION

 

20.1         Powers and Duties of the
Administrator.

 

The Administrator shall be any person(s), corporation
or partnership, (including the Company or a Participating Company) as shall be
designated in the Adoption Agreement. The Company shall notify the Trustee of
the identity of the Administrator and of any change in the Administrator. Except
as expressly set forth herein with respect to the duties and responsibilities
of the Trustee, the Retirement Savings Committee, the Investment Manager or the
Participating Companies, the Administrator shall administer the Trust and Plan
and shall have all powers and duties granted or imposed on an “administrator”
by ERISA. The Administrator shall determine any and all questions of fact,
resolve all questions of interpretation of this instrument which may arise
under any of the provisions of this Trust and Plan as to which no other
provision for determination is made hereunder, and exercise all other powers
and discretion necessary to be exercised under the terms of this Trust and Plan
which it is herein given or for which no contrary provision is made. Subject to
the provisions of Section 19.3, the Administrator’s decision with respect to
any matter shall be final and binding upon the Trustee and all other parties
concerned, and neither the Administrator nor any of its directors, officers or
employees, if applicable, shall be liable in that regard except for gross abuse
of the discretion given it and them under the terms of this Trust and Plan. In
rendering its decisions hereunder, the Administrator shall have full power and
discretion to interpret this Trust and Plan, to resolve ambiguities,
inconsistencies, and omissions, to determine any question of fact, and to
determine the right to benefits of, and the amount, time and form of benefits,
if any, payable to a Participant, former Participant or Beneficiary in accordance
with the provisions of this Trust and 

 

20-1

 

Plan. No benefits
shall be payable hereunder unless the Administrator (or, if the Administrator’s
decision is appealed, the Committee acting in its review capacity hereunder)
determines in its discretion such benefit is due under the terms of this Trust
and Plan. All determinations of the Administrator, and other exercises of the
Administrator’s discretion hereunder shall be made in such manner as the
Administrator determines to be in accord with applicable law and shall be
generally uniform, consistent, and nondiscriminatory with respect to all
Participants, former Participants and Beneficiaries in similar circumstances. The
Administrator, from time to time, may designate one or more persons or agents
to carry out any or all of its duties hereunder.

 

Without limiting any other powers expressly granted to
the Administrator hereunder, the Administrator shall have the power to adopt
and implement such rules and procedures regarding the administration of the
Trust and Plan as the Administrator may deem appropriate. Notwithstanding any
provision of the Trust and Plan to the contrary, such rules and procedures may
permit or require any elections by Participants, former Participants or
Beneficiaries regarding pre-tax contributions, after tax contributions,
investments, loans, withdrawals and distributions to be made in such form
(including in writing, orally, telephonically or electronically) as the
Administrator may determine. In addition, the Administrator shall have the
power to rename, combine and separate Accounts, establish sub-Accounts or
otherwise restructure any Accounts under this Trust and Plan in such manner as
the Administrator deems appropriate for the administration of the Trust and
Plan, provided that such restructuring shall not change the balance of the
Accounts of any Participant as of the time of such restructuring (disregarding
the impact of any rounding). Unless the Trust and Plan specifically provides
otherwise, the provisions of the Trust and Plan with respect to vesting,
distribution rights and restrictions, loan rights and restrictions, investment
rights and other 

 

20-2

 

features
applicable to the balance of any Account of any Participant prior to such
restructuring shall continue with respect to the portion of the Accounts of
such Participant after the restructuring which are attributable to such balance.
All references in this Trust and Plan to any Account prior to such a
restructuring shall thereafter be deemed to refer to the Account, Accounts or
portions thereof into which such prior Account was restructured.

 

20.2         Retirement Savings Committee.

 

The Board of the Company shall appoint the members of
a Retirement Savings Committee which shall consist of three (3) or more members.
Such Committee shall decide appeals of application denials as provided in
Section 19.3 and shall have such other powers and duties as shall from time to
time be assigned to the Committee by the Company. Said Board may appoint one
Committee to hear all appeals of denied benefits that may arise under the Trust
and Plan or a number of Committees with different members to hear the appeals
of denied benefits that arise from Participants employed by a Participating
Company or group of Participating Companies. The members of the Committee shall
remain in office at the will of the Board, and the Board may remove any of said
members, from time to time, with or without cause. A member of the Committee
may resign upon written notice to the remaining member or members of the
Committee and to the Company, respectively. The fact that a person is a
Participant or a former Participant or a prospective Participant shall not
disqualify him from acting as a member of the Committee. In case of the death,
resignation or removal of any member of the Committee, the remaining members
shall act until a successor-member shall be appointed by the Board of the
Company. Upon request, the Company shall notify the Trustee and the
Administrator in writing of the names of the original members of the Committee,
of any and all changes in the membership of the Committee, of the member
designated as Chairman and 

 

20-3

 

the member
designated as Secretary, and of any changes in either office. Until notified of
a change, the Trustee and the Administrator shall be protected in assuming that
there has been no change in the membership of the Committee or the designation
of Chairman or of Secretary since the last notification was filed with it. The
Trustee and the Administrator shall be under no obligation at any time to
inquire into the membership of the Committee or its officers. All
communications to the Committee shall be addressed to its Secretary at the
address of the Company on file with the Trustee.

 

20.3         Committee Procedures.

 

On all matters and questions, the decision of a
majority of the members of the Committee shall govern and control; but a
meeting need not be called or held to make any decision. The Committee shall
appoint one of its members to act as its Chairman and the same member or
another member to act as Secretary. The terms of office of these members shall
be determined by the Committee, and the Secretary and/or Chairman may be
removed by the other members of the Committee for any reason which such other
members may deem just and proper. The Secretary shall do all things directed by
the Committee. Although the Committee shall act by decision of a majority of
its members as above provided, nevertheless in the absence of written notice to
the contrary, every person may deal with the Secretary and consider his acts as
having been authorized by the Committee. Any notice served or demand made on
the Secretary shall be deemed to have been served or made upon the Committee.

 

20.4         Expenses of Administrator and
Committee.

 

No member of the Committee shall be disqualified from
acting on any question because of his interest therein. No fee or compensation
shall be paid to any member of the Committee for his services as such, but the
Committee shall be reimbursed for its expenses by 

 

20-4

 

the Participating
Companies. The Committee and the Administrator may hire such attorneys,
accountants, actuaries, agents, clerks, and secretaries as it may deem
desirable in the performance of its functions.

 

Any expense of administration of the Plan and the
Trust shall be paid in either of the following manners, as determined by the
Company in its sole discretion:

 

(a)                                  the
expense may be paid directly by the Company or other Participating Companies;
or

 

(b)                                 the
expense may be paid out of the Trust Fund.

 

The expenses of administration of the Trust and Plan
shall include, without limitation, (i) Trustee’s fees as such may from
time to time be agreed upon between the Company and the Trustee, (ii) the
costs of processing contributions, investments, accounts, loans, distributions
and claims, including the cost of any equipment or other property used in
connection therewith, (iii) the cost of preparing, distributing and filing
any governmental submissions, filings, reports or returns with respect to the
Trust and Plan and any summary plan descriptions and other notices, reports,
election forms or statements for Participants, former Participants and
Beneficiaries, (iv) the cost of any amendments necessary or desirable to
maintain the Trust and Plan in compliance with any applicable laws or to
reflect Trust and Plan operation, (v) the cost of any attorneys,
accountants, actuaries, agents, clerks, secretaries, or third-party
administrators or service providers hired or utilized by the Trust and Plan or
by the Administrator or Committee in connection with the performance of their
functions hereunder, or by the Company in connection with Trust and Plan
administration, and (vi) any other expenses relating to Trust and Plan
administration.

 

In the event that the Trust and Plan incurs expenses
which relate to the Accounts of only certain of the Participants, and such
expenses are to be paid out of the Trust Fund, the 

 

20-5

 

Administrator may
direct the Trustee to charge such expenses in any manner the Administrator
deems appropriate to the Accounts to which such expenses relate.

 

20.5         Limitation on Liability of Committee
Members.

 

Neither the Committee nor any of its members shall be
liable for any act taken by the Committee pursuant to any provision of this
Trust and Plan except for gross abuse of the discretion given it and them
hereunder. No member of the Committee shall be liable for the act of any other
member.

 

ARTICLE 21

 

THE TRUSTEE, ITS POWERS AND DUTIES

 

21.1         Obligations and Duties.

 

The Trustee shall not be obligated to institute any
action or proceeding to compel a Participating Company to make any
contributions to this Trust, nor shall the Trustee be obligated to make any
inquiry as to whether any amount deposited with it is the amount provided to be
deposited under the terms of Article 5, 6 or 7. The Trustee shall keep books of
account which shall show all receipts and disbursements and a complete record
of the operation of the Trust, and the Trustee shall at least once a year and
at such other times as the Company or the Administrator shall so request render
a report of the operation of this Trust to the Company and the Administrator. The
Trustee shall file with the Internal Revenue Service such returns and other
information concerning the Trust Fund as may be required of the Trustee by the
Code and any lawful Regulations issued by the Treasury Department thereunder. The
Trustee shall not be obligated to pay any interest on any funds which may come
into its hands. The Trustee is a party to this Trust and Plan solely for the
purposes set forth in this instrument and to perform the acts herein set forth,
and no obligation or duty shall be expected or required of it except as
expressly 

 

21-6

 

stated herein or
in ERISA and any lawful Regulations issued thereunder by the Secretary of Labor
or the Secretary of the Treasury. The Trustee may consult with counsel (who may
or may not be counsel for the Company or any other Participating Company)
selected by the Trustee concerning any question which may arise with reference
to its powers or duties under this Trust and Plan, and the opinion of such
counsel shall be full and complete authority and protection in respect of any
action taken, suffered or omitted by the Trustee in good faith and in
accordance with such opinion, provided due care is exercised in the selection
of such counsel.

 

21.2         Resignation by Trustee.

 

The Trustee may resign from this Trust by mailing to
the Company a written notice of resignation addressed to the Company at the
last address of the Company on file with the Trustee, or by delivering such
written notice to the Company at such address. The Company may remove the
Trustee by written notice of such removal mailed to the Trustee at the last
address of the Trustee on file with the Company, or by delivering such written
notice to the Trustee at such address. Such resignation or removal shall take
effect on the date specified in the notice of resignation or removal, but not
less than thirty (30) days, nor more than sixty (60) days, following the date
of mailing of such notice or delivery of such notice if it be not mailed,
unless a shorter period is mutually acceptable. Upon such resignation or
removal, the Trustee shall be entitled to its fees to the effective date of
resignation or removal and any and all costs or expenses paid or incurred by
the Trustee in connection with this Trust and Plan. In no event shall such
resignation or removal terminate this Trust and Plan, but the Company shall
forthwith appoint a successor Trustee to carry out the terms of this Trust and
Plan, which successor Trustee shall be any individual, trust company or bank
selected by the Company. In case of the resignation or removal of the Trustee,
the Trustee shall forthwith turn over to the successor 

 

21-7

 

Trustee all assets
in its possession, and copies of such records as may be necessary to permit the
successor Trustee to carry out its duties.

 

21.3         Administration Expenses.

 

The expenses of administration of the Trust incurred
by the Trustee, including counsel fees and including Trustee’s fees as such may
from time to time be agreed upon between the Company and the Trustee, shall be
paid in any one of the following manners as determined by the Company in its
sole discretion:

 

(a)                                  paid
out of the annual contributions by the Participating Companies before
allocation of such contributions is made among the Accounts of the Trust;

 

(b)                                 paid
directly by the Participating Companies to the Trustee; or

 

(c)                                  paid
out of the Trust Fund.

 

Notwithstanding the foregoing, in no event will any
Trustee who is an employee of a Participating Company receive compensation from
the Trust and Plan, except for expenses properly and actually incurred. Fees
and expenses of the Trustee which have not been paid will be deemed to be a
lien upon the Trust Fund.

 

21.4         Ownership of Insurance Contracts.

 

The Trustee shall be the complete and absolute owner
of the insurance contracts held in the Trust and of each and every incident of
ownership thereof, except as otherwise provided herein, shall be entitled to
receive all benefits due thereunder, except that any amount which may become
due as a death benefit under any such insurance contract shall be payable
directly to the death Beneficiary determined under Article 17 hereof,
shall have such powers, rights, duties, options, or privileges which belong to
the absolute owner of such contracts or which are granted by the terms of any
such contracts or by the terms of this Trust and Plan, and, without intending
to limit the generality of the foregoing, it is hereby provided that the
Trustee 

 

21-8

 

shall have the
right to borrow money upon the direction of the Administrator for the payment
of premiums on the security of contracts and to pledge the same, provided that
nothing herein contained shall be construed to permit the use of, and it is
hereby expressly made prohibitive of the use of any contract or contracts to
the advantage, benefit, gain or detriment of any other contract or contracts.

 

21.5         Receipts and Releases.

 

The Trustee is hereby authorized to execute all
necessary receipts and releases to the insurance company or companies
concerned, and shall be under the duty upon being advised by the Administrator
that the proceeds of any such contracts have become payable to make efforts to
collect such sums as may appear to be due; provided, however, that the Trustee
shall not be required to institute suit or maintain litigation to collect the
proceeds of any contract unless it is in possession of funds sufficient for
that purpose or unless it has been indemnified to its satisfaction for its
counsel fees, costs, disbursements and all other expenses and liabilities to
which it may in its judgment be subjected by such action on its part, provided,
further, that the Trustee may utilize the proceeds of any such contract to meet
expenses incurred in connection with enforcing payment of such contract. Notwithstanding
anything to the contrary herein contained, the Trustee is authorized, with the
written approval of the Administrator, to compromise and adjust claims arising
out of the contracts or any of them upon such terms and conditions as it may
deem just, and the decision of the Trustee shall be binding and conclusive upon
all persons interested in the Trust and Plan.

 

21-9

 

21.6         Segregation of Assets.

 

Any segregation of assets required under this Trust
may be made in cash or in kind, or partly in cash and partly in kind, according
to the discretion of the Trustee, but any such segregation shall be made on the
basis of the most recent valuation made pursuant to Article 11.

 

21.7         Co-Trustees.

 

In the event that the Company shall have appointed
more than one individual, trust company or bank to act jointly as Trustee
hereunder, any action which this Trust and Plan authorizes or requires the
Trustee to do shall be done by action of the majority of the then acting
trustees, or, in the case of two such persons acting jointly as Trustee, by
action of both such trustees. Such action may be taken at any meeting of the
trustees then acting or by written authorization and affirmative consent
without a meeting. The trustees, by written agreement among themselves, a copy
of which shall be filed with the Company and the Administrator, may allocate
among themselves any of the powers and duties of the Trustee under this Trust
and Plan. In such event, the trustee to whom a power or duty is allocated may
take action with respect thereto without the consent of any other trustee. Any
person, firm, partnership or corporation may rely upon the written signatures
of such number of the trustees as are hereunder empowered to take action as the
signature of the Trustee hereunder. Notwithstanding any other provision of this
Trust and Plan to the contrary, so long as at least one individual, trust
company or bank shall continue to act as Trustee hereunder, the Company shall
not be under any duty to appoint a successor to any trustee who shall resign or
be removed.

 

21.8         Liability of Trustee.

 

Except as otherwise provided in ERISA, if the Trustee
is one or more individuals who are employees of a member of the Controlled
Group, the Trustee and its members shall 

 

21-10

 

incur no personal
liability of any nature whatsoever in connection with any act done or omitted
to be done in carrying out its responsibilities under the terms of this Trust
and Plan or other responsibilities imposed upon such persons by ERISA or regulations
promulgated thereunder.

 

21-11

 

ARTICLE 22

 

INVESTMENTS

 

22.1         Investment Powers and Duties of
Trustee.

 

In addition to the powers and duties conferred and
imposed upon the Trustee by the other provisions of this Trust and Plan, the
Trustee shall, subject to the provisions of Articles 9, 10 and 12, have the
following powers and duties:

 

(a)           To invest and reinvest the principal
and income of the Trust Fund and keep the same invested with the care, skill, prudence
and diligence under the circumstances then prevailing that a prudent man acting
in a like capacity and familiar with such matters would use in the conduct of
an enterprise of like character and with like aims, without distinction between
principal and income and without regard to any limitations, other than such
prudent man rule, prescribed by law or custom upon the investments of
fiduciaries, in each and every kind of property, whether real, personal or
mixed, tangible or intangible, and wherever situated, including but not limited
to contracts of an insurance company on the life of any Participant (including
annuity contracts if distributions are made in the form of a life annuity
pursuant to the Adoption Agreement), shares of any Regulated Investment
Company, units of any common trust fund of any bank or trust company now in
existence or hereafter established, shares of common, preference and preferred
stock, put and call options, rights, options, subscriptions, warrants, trust
receipts, investment trust certificates, mortgages, leases, bonds, notes,
debentures, equipment or collateral trust certificates and other corporate,
individual or government obligations, whether secured or unsecured; to invest
and reinvest in and retain any stocks, bonds or other securities of any
corporate trustee serving hereunder, or any parent or affiliate thereof; to
invest in commodities and commodity contracts; to invest and reinvest in any
time or savings deposits of the Trustee or any parent or affiliate thereof if such
deposits bear a reasonable rate of interest or of any bank, trust company, or
savings and loan institution, which deposits may but need not be guaranteed by
the Federal Deposit Insurance Corporation or the Federal Savings and Loan
Insurance Corporation; and in addition to become a general partner or limited
partner in any partnership or limited partnership the purposes of which are to
invest or reinvest the partnership assets in any such properties or deposits;

 

(b)           To invest a portion or all of the Trust
Fund in units of any common or group trust created solely for the purpose of
providing a satisfactory diversification of investments for participating
trusts; provided that such common or group trust, (i) limits participation
thereunder to pension and employer contribution trusts which qualify under Code
Section 501(a), as amended, (ii) prohibits income and/or principal attributable
to a participating trust from being used for any purpose other than the
exclusive benefit of the Participants or their Beneficiaries of such
participating trust, (iii) prohibits assignment by a participating trust of any
part of such participating trust’s equity or interest in the common or group
trust, (iv) is created or organized in the United States and is maintained at
all times as a domestic trust in the United States; as long as the Trustee
holds such units hereunder, the instrument establishing such 

 

22-1

 

common or group trust (including all amendments
thereto) shall be deemed to have been adopted and made a part of this Trust and
Plan;

 

(c)           Upon direction by the Company, to
invest or reinvest all or a portion of the Trust Fund in qualifying employer
securities and/or qualifying employer real estate as such terms are defined in
Code Section 4975, as amended, and Section 407(d) of ERISA, which investment
may constitute more than ten percent (10%) of the fair market value of the
assets of the Trust Fund, and to retain, or to sell, exchange or otherwise
dispose of any such securities or real estate held in this Trust Fund. In the
event of any such investment, the Trustee shall file with the appropriate
District Director of Internal Revenue such returns and other information as
shall be required from time to time by the Code, as amended, and valid
regulations, rulings and procedures thereunder;

 

(d)           To sell, convert, redeem, exchange,
grant options for the purchase or exchange of, or otherwise dispose of, any
real or personal property, at public or private sale, for cash or upon credit,
with or without security, without obligation on the part of any person dealing
with the Trustee to see to the application of the proceeds of or to inquire
into the validity, expediency or propriety of any such disposal;

 

(e)           To manage, operate, repair, partition
and improve and mortgage or lease (with or without option to purchase) for any
length of time any real property held in the Trust Fund; to renew or extend any
mortgage or lease, upon any terms the Trustee may deem expedient; to agree to reduction
of the rate of interest on any mortgage note; to agree to any modification in
the terms of any lease or mortgage or of any guarantee pertaining to either of
them; to enforce any covenant or condition of any lease or mortgage or of any
guarantee pertaining to either of them or to waive any default in the
performance thereof; to exercise and enforce any right of foreclosure; to bid
on property on foreclosure; to take a deed in lieu of foreclosure with or
without paying consideration therefor and in connection therewith to release
the obligation on the bond secured by the mortgage; and to exercise and enforce
in any action, suit or proceeding at law or in equity any rights or remedies in
respect of any lease or mortgage or of any guarantee pertaining to either of
them;

 

(f)            To exercise, personally or by
general or limited proxy, the right to vote any shares of stock or other
securities held in the Trust Fund; to delegate discretionary voting power to
trustees of a voting trust for any period of time; and to exercise or sell,
personally or by power of attorney, any conversion or subscription or other
rights appurtenant to any securities or other property held in the Trust Fund;

 

(g)           To join in or oppose any
reorganization, recapitalization, consolidation, merger or liquidation, or any
plan therefor, or any lease (with or without an option to purchase), mortgage
or sale of the property of any organization the securities of which are held in
the Trust Fund; to pay from the Trust Fund any assessments, charges or
compensation specified in any plan of reorganization, recapitalization,
consolidation, merger or liquidation, to deposit any property with any
committee or depository; and to retain any property allotted to the Trust Fund
in any reorganization, recapitalization, consolidation, merger or liquidation;

 

22-2

 

(h)           To borrow money from any lender
(including the Trustee hereunder, where applicable in its capacity as a banking
corporation when permitted to do so by the applicable laws and regulations then
in effect) in any amount and upon such terms and conditions and for such
purposes as the Trustee shall deem necessary; for any money so borrowed the
Trustee may issue its promissory note as Trustee and to secure the repayment of
any such loan, with interest, may pledge or mortgage all or any part of the
Trust Fund, and no person loaning money to the Trustee shall be obligated to
see to the application of the money loaned or to inquire into the validity,
expediency or propriety of any such borrowing;

 

(i)            To compromise, settle or arbitrate
any claim, debt or obligation of or against the Trust Fund; to enforce or
abstain from enforcing any right, claim, debt or obligation; and to abandon any
property determined by it to be worthless;

 

(j)            To continue to hold any property of
the Trust Fund whether or not productive of income; to reserve from investment
and keep unproductive of income, without liability for interest, such cash as
it deems advisable or, in its discretion, to hold the same, without limitation
on duration, on deposit in the commercial department or in an interest-bearing
account in the savings department of any bank, trust company, or savings and
loan institution (including the Trustee where applicable in its capacity as a
banking corporation) in which deposits are guaranteed by the Federal Deposit
Insurance Corporation or the Federal Savings and Loan Insurance Corporation;

 

(k)           To hold property of the Trust Fund in
its own name or in the name of a nominee, without disclosure of this Trust, or
in bearer form so that it will pass by delivery, but no such holding shall
relieve the Trustee of its responsibility for the safe custody and disposition
of the Trust Fund in accordance with the provisions of this Trust and Plan, and
the Trustee’s records shall at all times show that such property is part of the
Trust Fund;

 

(l)            To make, execute and deliver, as
Trustee, any deeds, conveyances, leases (with or without option to purchase),
mortgages, options, contracts, waiver or other instruments that the Trustee
shall deem necessary or desirable in the exercise of its powers under this
Trust;

 

(m)          To employ, at the expense of the Trust
Fund, agents who are not regular employees of the Trustee, and to delegate in
writing to them and authorize them to exercise such powers and perform such
duties required of the Trustee hereunder without limitation as the Trustee may
determine in its uncontrolled discretion; the Trustee shall not be responsible
for any loss occasioned by any such agents selected by it with reasonable care;

 

(n)           To pay out of the Trust Fund all
taxes imposed or levied with respect to the Trust Fund and in its discretion to
contest the validity or amount of any tax, assessment, penalty, claim or demand
respecting the Trust Fund; however, unless the Trustee shall have first been
indemnified to its satisfaction or arrangements satisfactory to it shall have
been made for the payment of all costs and expenses, it shall not be required
to contest the validity of any tax, or to institute, maintain or defend against
any other action or proceeding either at law or in equity;

 

22-3

 

(o)           Except as otherwise provided in this
Trust and Plan, to do all acts, execute all instruments, take all proceedings
and exercise all rights and privileges with relation to any assets constituting
a part of the Trust Fund, which it may deem necessary or advisable to carry out
the purposes of this Trust and Plan;

 

(p)           During the minority or incapacity, in
either case as determined under applicable local law, of any Participant,
former Participant or Beneficiary under this Trust and Plan, to make any
payment to which such person would otherwise be entitled pursuant to this Trust
and Plan either to such person or to the legal guardian of such person, and the
receipt of either such minor or incapacitated person or such legal guardian
shall be a full discharge and acquittance to the Trustee for such payment; and

 

(q)           Upon direction by the Administrator,
to purchase contracts of life insurance on the lives of key persons whose death
might affect adversely the earnings of a Participating Company. Any such
contracts shall be owned by the Trustee and any and all benefits, including any
amounts payable upon the death of the person insured shall be payable to the
Trustee and considered as an investment for the benefit of the Trust as a
whole.

 

22.2         Investment Manager.

 

Notwithstanding any provisions of this Trust and Plan,
the Company hereby retains the right to appoint, from time to time, one or
more:

 

(a)                                  banks,
as defined in the Investment Advisers Act of 1940;

 

(b)                                 persons
registered as investment advisers under said Act; or

 

(c)                                  insurance
companies qualified to perform investment advisory services under the laws of
more than one state;

 

to act as the Investment Manager or Managers of all or
such portions of the Trust Fund as the Company in its sole discretion shall
direct. In order to serve as Investment Manager, any such bank, person or
insurance company must state in writing to the Company and the Trustee that it
meets the requirements set forth in this Section 22.2 to be an Investment
Manager and that it acknowledges that it shall be a fiduciary with respect to
this Trust and Plan during all periods that it shall serve as such. During any
period that an Investment Manager has been appointed with respect to the Trust
Fund or a portion thereof, it shall have all powers normally given to the
Trustee under Section 22.1 hereof with respect to the management, acquisition
or disposition of 

 

22-4

 

any asset of the Trust Fund, or such portion thereof
and the Trustee shall have no powers, duties or obligations with respect to the
investment, management, acquisition or disposition of such assets. The Company
may remove any Investment Manager or change the portion of the Trust Fund at
any time subject to its management by written notice to the Trustee and the
Investment Manager. Any Investment Manager may resign by written notice to the
Company and the Trustee. Unless the Company appoints a successor to an
Investment Manager which has resigned or been removed or which is no longer
managing a portion of the Trust Fund, the powers, duties and obligations of the
Trustee with respect to the portion of the Trust Fund formerly managed by the
Investment Manager shall be automatically restored.

 

22.3         Income from Investments.

 

All income from investment and reinvestment made as
provided in this Article 22 shall be treated as principal, and investments and
reinvestment shall be made without distinction between income and principal.

 

22.4         Prohibited Transactions.

 

In no case shall the Trustee enter into or engage in
any transaction which is defined as a prohibited transaction by Code Section
4975 or by Section 406 of ERISA, except to the extent any such transaction is
permitted under another provision of the Code or under a valid regulation or
exemption promulgated by a responsible agency of the federal government.

 

22-5

 

ARTICLE 23

 

PROHIBITION AGAINST ALIENATION

 

23.1         Definitions.

 

Unless the context otherwise indicates, the following
terms used herein shall have the following meanings whenever used in this
Article 23:

 

(a)                                  The
words “Alternate Payee” shall mean any spouse, former spouse, child or other
dependent of a Participant who is recognized by a Domestic Relations Order as
having a right to receive all, or a portion of, the benefits hereunder
attributable to such Participant.

 

(b)                                 The
words “Domestic Relations Order” shall mean, with respect to any Participant,
any judgment, decree or order (including approval of a property settlement
agreement) which both:

 

(i)             relates to the
provision of child support, alimony payments or marital property rights to a
spouse, former spouse, child or other dependent of the Participant; and

 

(ii)          is made pursuant to a
State domestic relations law (including a community property law).

 

(c)                                  The
words “Qualified Domestic Relations Order” shall mean a Domestic Relations
Order which satisfies the requirements of Code Section 414(p)(1)(A).

 

23.2         General Prohibition on Alienation.

 

Neither any property nor any interest in any property
held for the benefit of any Participant, former Participant or Beneficiary of a
Participant shall be alienated, disposed of or in any manner encumbered,
voluntarily, involuntarily or by operation of law, nor, to the fullest extent
permitted by law, shall it be subject to attachment, execution, garnishment,
sequestration or other legal or equitable process while in the possession or
control of the Trustee except by an act of the Trustee or the Participant,
former Participant or Beneficiary specifically authorized hereunder. If by
reason of any act of any Participant, former Participant or Beneficiary, or by
operation of law or by the happening of any event, or for any reason, except by
an act of the 

 

23-1

 

Trustee or such
person specifically authorized hereunder, such property or any interest therein
would, except for this provision, cease to be enjoyed by such person, or if by
reason of an attempt of such person to alienate, charge or encumber such
property or any interest therein, or by reason of the bankruptcy or insolvency
of such person, or by reason of any attachment, garnishment or other
proceeding, or by reason of any order, finding or judgment of court, either at
law or in equity, such property or any interest therein would, except for this
provision, vest in or be enjoyed by some person, firm or corporation otherwise
than as provided in this Trust and Plan, in any of such events, the trusts
herein expressed concerning all of such property so payable to or held for the
benefit of such person shall cease and terminate as to him. Thereafter during
his life such property, subject to such interests or rights, if any, as any
other person may have in or to such property as provided in this Trust and
Plan, shall be held by the Trustee according to its absolute discretion, but
the Trustee meanwhile may pay to or expend for the support, comfort and
maintenance of such Participant, former Participant or Beneficiary, may pay to
or expend for the support, comfort and maintenance of his spouse and/or may pay
to or expend for the support, comfort and maintenance of his child or children,
such sums and such sums only, as directed by the Administrator, in writing,
retaining any undistributed part of such property until such Participant’s,
former Participant’s or Beneficiary’s death.

 

23.3         Distribution of Assets on Death.

 

If any person who shall be subject to the provisions
of Section 23.2 hereof shall die before receiving all of such property which he
would have received except for the operation of the provisions of said Section
23.2, then, upon or after his death, such undistributed property shall be
disposed of as follows:

 

(a)                                  If
such person was a Participant, such undistributed property shall be disposed of
as provided in such Participant’s designation of 

 

23-2

 

Beneficiary on file with the Trustee at the time of
his death, or as provided in Section 17.8 in the event that such designation
shall not provide for complete distribution of such undistributed property or
no designation of Beneficiary shall be on file with the Trustee; or

 

(b)                                 If
such person shall be a Beneficiary of a Participant, such undistributed
property shall be distributed to the person or persons who upon such
Beneficiary’s death would be entitled to inherit such undistributed property
under the laws of the state in which the deceased Participant was domiciled,
then in force, if such undistributed property had then belonged to such
Beneficiary and he had then died intestate domiciled in such state.

 

23.4         Right to Benefits by Alternate Payee.

 

Notwithstanding Sections 23.2 and 23.3 hereof to the
contrary, the following shall not be treated as an assignment or alienation
prohibited by said Sections 23.2 and 23.3:

 

(a)                                  the
creation, assignment or recognition of a right to any amounts payable with
respect to a Participant or former Participant under this Trust and Plan
pursuant to a Qualified Domestic Relations Order or any domestic relations
order entered before January 1, 1985; or

 

(b)                                 the
offset of a Participant’s or former Participant’s benefit under this Trust and
Plan against an amount that such Participant or former Participant is ordered
or required to pay to this Trust and Plan where:

 

(i)             the order or
requirement to pay arises under a judgment for a crime involving this Trust and
Plan, a civil judgment, consent order or decree for violation or alleged
violation of fiduciary duties as stated in Part 4 of Subtitle B of Title I of
ERISA, or pursuant to a settlement agreement between the Secretary of Labor or
the Pension Benefit Guaranty Corporation and the Participant or former
Participant for violation or alleged violation of fiduciary duties as stated in
Part 4 of Subtitle B of Title I of ERISA by a fiduciary or any other person;
and

 

(ii)          the judgment, order,
decree, or settlement agreement expressly provides for the offset of all or
part of the amount ordered or required to be paid to this Trust and Plan
against the Participant’s or former Participant’s benefits provided by this
Trust and Plan; and

 

23-3

 

(iii)       to the extent, if any, that
survivor annuity requirements apply to distributions to the Participant or
former Participant under Code Section 401(a)(11), the rights of such
Participant’s or former Participant’s spouse are preserved in accordance with
Code Section 401(a)(13)(C)(iii); or

 

(c)                                  any
other arrangement, transfer or transaction which is not treated as a prohibited
assignment or alienation under Code Section 401(a)(13) and the regulations
thereunder or other applicable law.

 

23.5         Notification of Parties and
Determination Whether Order Is Qualified.

 

In the event the Trust and Plan is served with a
Domestic Relations Order, the Administrator shall promptly notify the concerned
Participant and any concerned Alternate Payee of the receipt of such Domestic
Relations Order and the Trust and Plan’s procedures for determining whether
such Domestic Relations Order is a Qualified Domestic Relations Order. Within a
reasonable time after receipt of such Domestic Relations Order, the Administrator
shall determine whether such Domestic Relations Order is a Qualified Domestic
Relations Order and shall notify the Participant and any concerned Alternate
Payee of its determination.

 

23.6         Interim Procedures.

 

During any period in which the issue of whether a
Domestic Relations Order is a Qualified Domestic Relations Order is being
determined (whether by the Administrator, a court of competent jurisdiction, or
otherwise), the Administrator shall credit to a new separate account under the
Trust and Plan the amounts which would have been payable to an Alternate Payee
during such period if the order had been, during such period, determined to be
a Qualified Domestic Relations Order, and shall debit the appropriate Accounts
of the Participant with respect to whom the Domestic Relations Order was issued
for such amounts. If, within eighteen (18) months after the Trust and Plan is
served with such Domestic Relations Order, the Domestic Relations Order (or a
modification thereof) is determined to be a Qualified Domestic Relations 

 

23-4

 

Order, the
Administrator shall hold and dispose of the amounts credited to the segregated
account established with respect to such Domestic Relations Order in accordance
with the terms of the Qualified Domestic Relations Order. If within eighteen
(18) months after the Trust and Plan is served with such Domestic Relations
Order, it is determined that the Domestic Relations Order is not a Qualified
Domestic Relations Order or the issue with respect to whether the Domestic
Relations Order is a Qualified Domestic Relations Order is not resolved, the
Administrator shall transfer the amounts credited to the segregated account to
the appropriate Accounts maintained for the benefit of the person who would
have been entitled to such amounts as though the Trust and Plan had never been
served with such Domestic Relations Order. Any determination that a Domestic
Relations Order is a Qualified Domestic Relations Order which is made after the
close of the eighteen (18) month period after the Trust and Plan was served
with such Domestic Relations Order shall be applied prospectively only.

 

23.7         Investment of Separate Account.

 

The amounts credited to any new separate account which
has been created under Section 23.6 above after the Trust and Plan is served
with a Domestic Relations Order shall be invested as the Administrator shall
direct until the Administrator makes a determination whether such Domestic
Relations Order is a Qualified Domestic Relations Order.

 

23.8         Review Procedures.

 

Any Participant or Alternate Payee who is affected by
a Domestic Relations Order served upon the Trust and Plan may request a review
by the Retirement Savings Committee of the Administrator’s determination with
respect to the qualification or lack of qualification of such Domestic
Relations Order upon written notice to the Committee. Any such review by the
Committee shall be subject to the rules and procedures set forth in Article 19
hereof.

 

23-5

 

23.9         Status of Alternate Payee.

 

Any Alternate Payee who is entitled to receive amounts
from the Trust and Plan pursuant to a Qualified Domestic Relations Order shall,
with respect to the Trust and Plan, to the extent of the Alternate Payee’s
interest in the Trust and Plan, have such rights as are specified in the
Qualified Domestic Relations Order and not prohibited in the Trust and Plan or
the Adoption Agreement.

 

23.10       Distribution to Alternate Payee.

 

Notwithstanding anything contained in the Trust and
Plan to the contrary, distribution shall be made to an Alternate Payee if such
distribution is authorized by a Qualified Domestic Relations Order, regardless
of whether the affected Participant shall at such time be eligible for
distribution under the Trust and Plan. Distribution to an Alternate Payee shall
be made only in a form otherwise provided under the Trust and Plan and as
authorized by a Qualified Domestic Relations Order; provided, however, that if
the Company so elects in the Adoption Agreement, where authorized by a
Qualified Domestic Relations Order, an immediate lump sum distribution of an
Alternate Payee’s interest in the Trust and Plan shall be made as soon as
reasonably possible following the necessary liquidation of the affected
Participant’s Account. 

 

23-6

 

ARTICLE 24

 

ROLLOVERS AND TRANSFERS INVOLVING OTHER

QUALIFIED RETIREMENT PLANS

 

24.1         Rollovers
and Transfers From Other Tax Qualified Plans.

 

If the Company so elects pursuant to the Adoption
Agreement, the Trustee hereunder shall accept assets transferred or rolled over
by a Covered Employee from one or more of the following plans or arrangements
in which the Covered Employee previously participated:

 

(a)           a
qualified plan described in Code Section 401(a); or

 

(b)           an
Individual Retirement Account which holds funds previously distributed to the
Covered Employee from a qualified plan described in Code Section 401(a) (“Conduit
IRA”).

 

The Trustee shall hold and administer transferred
assets pursuant to the terms and provisions of this Trust and Plan and this Article
24. Upon receipt of said assets, the Trustee shall credit such amount to a
Rollover Account established for the Covered Employee on whose behalf the
assets were so transferred. Amounts credited to a Rollover Account on behalf of
a Covered Employee pursuant to this Article 24 shall be fully vested and
nonforfeitable at all times.

 

24-1

 

ARTICLE 25

 

TOP-HEAVY PROVISIONS

 

25.1         Top-Heavy
Restrictions.

 

During any Plan Year that this Trust and Plan is top-heavy
as determined in accordance with Section 25.2 hereof, the special restrictions
contained in Sections 25.3, 25.4, 25.5, 25.6 and 25.7 hereof shall apply.

 

25.2         Determination
of Top-Heavy Status.

 

This Trust and Plan shall be considered to be top-heavy
in any Plan Year if, as of the Determination Date for such Plan Year, all the
aggregation groups of which this Trust and Plan is a member are Top-Heavy
Groups. In the event that in any Plan Year this Trust and Plan is either a
Simple Plan or is a member of an aggregation group which is not a Top-Heavy
Group, this Trust and Plan shall not be considered to be top-heavy for such
Plan Year.

 

Unless the context otherwise indicates, the following
terms used herein shall have the following meanings whenever used in this
Article 25:

 

(a)           “Determination
Date” shall mean, for the first Plan Year, the last day thereof, and thereafter
shall mean, for any other Plan Year, the last day of the preceding Plan Year;

 

(b)           “Key
Employee” shall mean a “Key Employee” as described in Code Section 416(i) which
is hereby incorporated by reference and which is described for informational
purposes herein as any Employee or former Employee of a member of the
Controlled Group who at any time during the Plan Year, or the four (4) preceding
Plan Years is:

 

(A)          an
officer of a member of the Controlled Group having Testing Compensation from
the Controlled Group for the Plan Year of determination greater than Forty-Five
Thousand Dollars ($45,000.00) or, if greater, fifty percent (50%) of the amount
specified in Code Section 415(b)(1)(A) (plus any increase for cost-of-living as
determined from time

 

25-1

 

to time pursuant to regulations issued by the
Secretary of the Treasury or his delegate pursuant to Code Section 415(d));

 

(B)           a
one-half of one percent (.5%) actual or constructive owner of a member of the
Controlled Group who owns one of the ten (10) largest interests in a member of
the Controlled Group and who is an Employee of a member of the Controlled Group
having Testing Compensation from the Controlled Group for the Plan Year of
determination greater than Thirty Thousand Dollars ($30,000.00) or, if greater,
the amount specified in Code Section 415(c)(1)(A) (plus any increase for cost-of-living
as determined from time to time pursuant to regulations issued by the Secretary
of the Treasury or his delegate pursuant to Code Section 415(d));

 

(C)           a
five percent (5%) actual or constructive owner of a member of the Controlled
Group; or

 

(D)          a
one percent (1%) actual or constructive owner of a member of the Controlled
Group having Testing Compensation from the Controlled Group for the Plan Year
of determination greater than One Hundred Fifty Thousand Dollars ($150,000.00);

 

provided that any such
Employee also performed service for a member of the Controlled Group during the
five (5) Plan Year period ending on the Determination Date; and provided that
an amount held for the Beneficiary of a Key Employee who is deceased shall be
deemed to be an amount held for a Key Employee;

 

(c)           “Non-Key
Employee” shall mean any Employee of a member of the Controlled Group who is
not a Key Employee including any Employee who was formerly a Key Employee;

 

(d)           “Permissive
Aggregation Group” shall mean the Required Aggregation Group plus each pension,
profit sharing and stock bonus plan of a member of the Controlled Group,
including each such plan terminated during the five (5) year period ending on
the Determination Date, which, when considered as a group with the Required
Aggregation Group, would continue to comply with Code Sections 401(a)(4) and
410;

 

25-2

 

(e)           “Present
Value” shall be based only on the interest and mortality rates set forth in the
Adoption Agreement;

 

(f)            “Required
Aggregation Group” shall mean each pension, profit sharing and stock bonus plan
of a member of the Controlled Group, including each such plan terminated during
the five (5) year period ending on the Determination Date, in which a Key Employee
is a Participant and each other pension, profit sharing and stock bonus plan
which enables such plans to meet the requirements of Code Section 401(a)(4) or
410;

 

(g)           “Top-Heavy
Group” shall mean any aggregation group if the sum, as of the Determination
Date, of:

 

(i)    the
Present Value of the cumulative accrued benefits for Key Employees under all
defined benefit plans included in such group; and

 

(ii)   the
aggregate of the account balances of Key Employees under all defined
contribution plans (including any Simplified Employee Pension Plan) included in
such group;

 

exceeds sixty percent
(60%) of a similar sum determined for all Participants, former Participants and
Beneficiaries permitted to be taken into account pursuant to Code Section
416(g), with such values being determined for each plan as of the most recent
Valuation Date occurring within the twelve (12) month period ending on the
Determination Date and subject to appropriate adjustments under said Code
Section 416(g) and lawful regulations issued thereunder, including the
requirement that benefits and accounts of an Employee be increased by the
aggregate distributions with respect to such Employee during the five (5) year
period ending on the Determination Date; and

 

(h)           “Top-Heavy
Valuation Date” means the date as of which Account balances or accrued benefits
are valued for purposes of calculating the top-heavy ratio, as selected in the
Adoption Agreement.

 

In making any of the aforementioned determinations,
contributions due but unpaid as of the Determination Date shall be included in
determining the value of Account balances, if any. In addition, the Present
Value of cumulative accrued benefits shall be determined as if they accrued no
more rapidly than the slowest rate of accrual permitted under the fractional
rule of Code Section 411(b)(1)(C) utilizing the actuarial factors and
assumptions

 

25-3

 

set forth in the
Adoption Agreement. Furthermore, for purposes of making the aforementioned
calculations with respect to defined benefit plans, proportional subsidies, and
benefits not relating to retirement benefits such as pre-retirement death and
disability benefits and post retirement medical benefits, are to be disregarded
but nonproportional subsidies are to be taken into account.

 

25.3         Top-Heavy
Minimum Contributions.

 

During any Plan Year that this Trust and Plan is
top-heavy, a Participating Company shall make a contribution on behalf of each
Non-Key Employee employed by the Participating Company who is a Participant on
the Allocation Date coinciding with the last day of such year or was a
Participant whose employment terminated on or as of said Allocation Date
(irrespective of whether he has completed one thousand (1,000) Hours for a
Participating Company or an Affiliate during such year or whether he elects to
make pre-tax contributions to the Trust and Plan pursuant to Section 5.1
hereof, if applicable) which is at least equal to the greater of (a) or (b)
below, where:

 

(a)           equals
the lesser of (i) or (ii) below, where:

 

(i)    equals
three percent (3%) of the Non-Key Employee’s Testing Compensation from the
Controlled Group during the Plan Year; and

 

(ii)   equals
the largest percentage of Testing Compensation from the Controlled Group
(disregarding any such Testing Compensation in excess of the Compensation limit
in effect under Code Section 401(a)(17) as described in Section 2.14 hereof
(plus such adjustments for increases in the cost of living as shall be
prescribed by the Secretary of the Treasury pursuant to Code Section
401(a)(17)) provided to any Key Employee by the contributions of the
Participating Companies; and

 

(b)           equals
such other percent of the Non-Key Employee’s Testing Compensation from the
Controlled Group as may be necessary to

 

25-4

 

satisfy the requirements of Code Sections 401 and 416
as prescribed by the Secretary of the Treasury in lawful regulations.

 

For purposes of determining the percentage set forth
in subsection (a)(ii) above, a Participating Company’s contribution made
pursuant to Sections 5.1 and 6.3 hereof for a Key Employee shall be taken into
account, but a Participating Company’s contribution made pursuant to Sections
5.1 and 6.3 hereof on behalf of a Non-Key Employee shall not be taken into
account in determining compliance with this Section 25.3.

 

If this Trust and Plan is top-heavy for a Plan Year
and if a Participant who is a Non-Key Employee is also a Participant in any
other defined contribution plan or any defined benefit plan maintained by a
Participating Company, the top-heavy minimum benefit shall be provided pursuant
to the Adoption Agreement.

 

25.4         Top-Heavy
Vesting.

 

The Vested Percentage of a Participant who is employed
during a Plan Year during which the Trust and Plan is top-heavy shall be
determined in accordance with the table specified in the Adoption Agreement. Notwithstanding
anything herein to the contrary, this provision shall not apply to the Account
of any Participant who does not work an Hour of Service for a member of the
Controlled Group after the Trust and Plan initially becomes top-heavy.

 

25.5         Vesting
Upon Cessation of Top-Heavy Status.

 

Except as provided in the next sentence, in the event
that this Trust and Plan shall have been top-heavy for one (1) or more Plan
Years and shall thereafter cease to be top-heavy, the Vested Percentage of each
Participant shall again be determined pursuant to the regular vesting
provisions set forth in the Adoption Agreement; provided, however, that in no
event may a change in the Trust and Plan’s top-heavy status cause the Vested
Percentage of any Participant

 

25-5

 

to be reduced. In
the event that this Trust and Plan shall have been top-heavy and shall
thereafter cease to be top-heavy, each Participant who had completed three (3)
or more years of Vesting Service on the date this Trust and Plan ceased to be
top-heavy shall continue to be covered by the top-heavy vesting schedule set
forth in the Adoption Agreement.

 

25.6         Determination
of Super Top-Heavy Plan.

 

This Trust and Plan shall be considered to be super
top-heavy in any Plan Year if, as of the Determination Date for such Plan Year,
all the aggregation groups of which this Trust and Plan is a member are Super
Top-Heavy Groups. The foregoing determination shall be made as provided in
Section 25.2 above for the calculation of top-heavy status, except that for
purposes of this Section 25.6, subparagraph (g) of said Section 25.2 shall be
modified by the substitution of the words “Super Top-Heavy Group” for the words
“Top-Heavy Group” in said subparagraph (g) and by the substitution of the
percentage “ninety percent (90%)” for the percentage “sixty percent (60%)” in
said subparagraph (g).

 

25.7         Limitations
on Annual Additions Under Top-Heavy Plan.

 

During any Plan Year ending prior to January 1, 2000
that this Trust and Plan is top-heavy or super top-heavy, the limitations on
Annual Additions and annual benefits set forth in Article 26 hereof shall be
modified by the substitution of the phrase “one hundred percent (100%)” for the
phrase “one hundred twenty-five percent (125%)” wherever the latter phrase
appears in Article 26 and by the substitution of the amount “Forty-One Thousand
Five Hundred Dollars ($41,500)” for the amount “Fifty-One Thousand Eight
Hundred Seventy-Five Dollars ($51,875)” wherever the latter amount appears in
Article 26. Notwithstanding the previous sentence, the modifications set forth
in this Section 25.7 shall not apply for a Plan Year if the Trust and Plan is
top-heavy but not super top-heavy for such Plan Year and if the amount

 

25-6

 

contributed for each Participant who is a Non-Key Employee is computed
by substituting the percentage “4%” for “3%” in Section 25.3(a) above. In the
event that the Annual Additions or annual benefits of a Key Employee shall be
in excess of the limitations on Annual Additions or annual benefits as
described in Article 26 hereof as modified herein, no contributions shall be allocated
to such Participant’s Accounts under this Trust and Plan until he is brought
into compliance or this Trust and Plan ceases to be top-heavy or super
top-heavy, as the case may be.

 

25-7

 

ARTICLE 26

 

LIMITATIONS ON ANNUAL ADDITIONS

 

26.1         Definitions.

 

Unless the context otherwise indicates, the following
terms shall have the following meanings whenever used in this Article 26:

 

(a)           The
words “Annual Additions” shall mean with respect to each Participant the sum of
the following amounts in any Plan Year:

 

(i)            the
contributions of the Company or a Related Employer, other than contributions
made pursuant to Section 5.7, 6.10 and 7.7 hereof, credited to his accounts
with respect to such Plan Year under all defined contribution plans of the
Company or any Related Employer (whether or not terminated) which plans meet
the requirements of Code Section 401(a), including, but not limited to, other
defined contribution prototype plans;

 

(ii)           forfeitures
creditable to his accounts under all such defined contribution plans of the
Company or any Related Employer (whether or not terminated) with respect to
such Plan Year;

 

(iii)          an
amount determined as follows:

 

(A)          for
each Limitation Year beginning prior to January 1, 1976, such amount shall
be equal to (1) minus (2), where:

 

(1)           equals
such Participant’s contributions with respect to such Limitation Year to any
plan of the Company or any Related Employer (whether or not terminated), which
plan met the requirements of Code Section 401(a); and

 

(2)           equals
ten percent (10%) of the aggregate of the Participant’s Testing Compensation
from the Company and all Related Employers with respect to such Limitation Year
and all prior Limitation Years during which he was a Participant in any such
plan minus the aggregate contributions made by him in all such prior Limitation
Years; or

 

26-1

 

(B)           for
each Limitation Year beginning after December 31, 1975 but before
December 31, 1986, such amount shall be equal to the lesser of:

 

(1)           the
amount, if any, by which his own contributions (excluding deductible voluntary
contributions and rollover contributions, if any) with respect to any such
Limitation Year under all plans of the Company and any Related Employer
(whether or not terminated), which plans meet the requirements of Code Section
401(a), shall exceed six percent (6%) of his Testing Compensation from the
Company and all Related Employers with respect to such Limitation Year; or

 

(2)           one-half
(1/2) of such Participant’s contributions (excluding deductible voluntary
contributions and rollover contributions, if any) with respect to such
Limitation Year under all plans of the Company and all Related Employers
(whether or not terminated), which plans meet the requirements of Code Section
401(a); or

 

(C)           for
each Limitation Year beginning after December 31, 1986, such amount shall
be equal to such Participant’s contributions (excluding deductible voluntary
contributions and rollover contributions, if any) with respect to such
Limitation Year under all plans of the Company and all Related Employers
(whether or not terminated), which plans meet the requirements of Code Section
401(a); and

 

(iv)          unless
the provisions of this Section 26.1(a)(iv) cease to be required by the Code,
amounts allocated, in Plan Years beginning after March 31, 1984, to an
individual medical account, as defined in Code Section 415(l)(2), which is part
of a pension or annuity plan maintained by the Company or any Related Employer
and amounts derived from contributions paid or accrued after December 31,
1985, in Plan Years ending after such date, which are attributable to the
separate account of a Key Employee, as defined in Code Section 419A(d)(3),
under a welfare benefit fund, as defined in Code Section 419(e), maintained by
the Company or any Related Employer.

 

26-2

 

(b)           The
words “Defined Benefit Plan Fraction” shall mean, for any Participant with
respect to any Limitation Year, a fraction:

 

(i)            the
numerator of which is the sum of his Projected Annual Benefit under all defined
benefit pension plans of the Company and all Related Employers (whether or not
terminated), which plans meet the requirements of Code Section 401(a); and

 

(ii)           the
denominator of which shall equal the greater of (A) and (B) where:

 

(A)          equals
(1) multiplied by (2) below, where:

 

(1)           equals
the lesser of (I) or (II), where:

 

(I)            equals,
except as otherwise provided in Section 25.7 hereof, one hundred twenty-five
percent (125%) of the quantity Ninety Thousand Dollars ($90,000) plus any
increase for cost-of-living as determined from time to time pursuant to
regulations issued by the Secretary of the Treasury or his delegate pursuant to
Code Sections 415(b) and 415(d); and

 

(II)           equals
one hundred forty percent (140%) of one-third (1/3) of the Participant’s
Testing Compensation from the Company and all Related Employers during the
three (3) consecutive Limitation Years during which such total is highest, assuming
in the case of a Participant who is an Employee of the Company or a Related
Employer that he continues to earn remuneration until his Normal Retirement
Date in the same amount as during such Limitation Year; and

 

(2)           equals
a fraction, the numerator of which shall be the years of Vesting Service (or
parts thereof) he shall have on his Normal Retirement Date, up to but not in
excess of ten (10) years, and the denominator of which shall equal ten (10);
and

 

(B)           equals,
except as otherwise provided in Section 25.7 hereof, one hundred twenty-five
percent (125%) of the Participant’s accrued annual benefit under all defined
benefit pension plans of the Company and

 

26-3

 

all Related Employers which were in existence on
May 6, 1986 (whether or not terminated) calculated at the end of the last
Limitation Year beginning prior to January 1, 1987 in accordance with the
terms and provisions of such plans as in effect on May 5, 1986.

 

(c)           The
words “Defined Contribution Plan Fraction” shall mean for any Participant with
respect to any Limitation Year a fraction:

 

(i)            except
as otherwise provided in Section 26.1(c)(iv) hereof, the numerator of which
shall be equal to the sum of:

 

(A)          the
sum of the least of the following amounts for each Limitation Year which began
prior to January 1, 1976:

 

(1)           his
Annual Additions for such Limitation Year;

 

(2)           twenty-five
percent (25%) of his Testing Compensation from the Company and all Related
Employers for such Limitation Year; or

 

(3)           Twenty-Five
Thousand Dollars ($25,000); plus

 

(B)           the
sum of his Annual Additions in each Limitation Year beginning after
December 31, 1975; and

 

(ii)           except
as otherwise provided in Section 26.1(c)(iv) hereof, the denominator of which
shall equal the sum of the following amounts for each Limitation Year that the
Participant was an Employee of the Company and any Related Employer (regardless
of whether a defined contribution plan was maintained by the Company and any
Related Employer):

 

(A)          for
Limitation Years which began prior to January 1, 1976, the lesser of:

 

(1)           one
hundred twenty-five percent (125%) of Twenty-Five Thousand Dollars ($25,000);
or

 

(2)           thirty-five
percent (35%) of the Participant’s Testing Compensation from the Company and
all Related Employers for such Limitation Year;

 

(B)           except
as otherwise provided in Section 25.7 hereof, for Limitation Years which began
on or after

 

26-4

 

January 1, 1976 and prior to January 1,
1983, the lesser of:

 

(1)           one
hundred twenty-five percent (125%) of Twenty-Five Thousand Dollars ($25,000)
plus any increase for cost-of-living as determined from time to time pursuant
to regulations issued by the Secretary of the Treasury or his delegate pursuant
to Code Section 415(d); or

 

(2)           thirty-five
percent (35%) of the Participant’s Testing Compensation from the Company and
all Related Employers for such Limitation Year; and

 

(C)           except
as otherwise provided in Section 25.7 hereof, for Limitation Years which begin
on or after January 1, 1983, the lesser of:

 

(1)           one
hundred twenty-five percent (125%) of Thirty Thousand Dollars ($30,000) plus
any increase for cost-of-living as determined from time to time pursuant to
regulations issued by the Secretary of the Treasury or his delegate pursuant to
Code Section 415(d); or

 

(2)           thirty-five
percent (35%) of the Participant’s Testing Compensation from the Company and
all Related Employers for such Limitation Year;

 

(iii)          if
the sum of the Defined Benefit Plan Fraction and the Defined Contribution Plan
Fraction, computed as provided herein but as of the last day of the last
Limitation Year beginning before January 1, 1983, exceeds one (1.0), then
the numerator of the Defined Contribution Plan Fraction shall be reduced, but
not below zero (0), so that such sum does not exceed one (1.0). A like
reduction also will be made as of the 1st day of the last Limitation Year
beginning before January 1, 1984 if, as of such date, the sum of the
Defined Benefit Plan Fraction and the Defined Contribution Plan Fraction,
computed as provided herein but as of such day, exceeds one (1.0). Such
reductions shall be made in accordance with lawful regulations prescribed by
the Secretary of the Treasury or his delegate as mandated by Section 235(g)(3)
of the Tax Equity and Fiscal Responsibility Act of 1982;

 

26-5

 

(iv)          if
an Employee was a Participant in the Trust and Plan as of the end of the first
day of the first Limitation Year beginning after December 31, 1986, and in
one or more defined contribution plans maintained by a Participating Company
which were in existence on May 6, 1986, and the sum of the Defined Benefit
Plan Fraction and the Defined Contribution Plan Fraction, computed as provided
herein but as of the last day of the last Limitation Year beginning before
January 1, 1987 (and disregarding any changes in the terms and conditions
of the Trust and Plan made after May 5, 1986), exceeds one (1.0), then the
numerator of the Defined Contribution Plan Fraction shall be reduced, but not
below zero (0), so that such sum does not exceed one (1.0); and

 

(v)           if
the Company so elects, with respect to any Limitation Year ending after
December 31, 1982, the denominator of the Defined Contribution Plan Fraction
for each Participant for all Limitation Years ending before January 1,
1983 shall equal the product of (A) multiplied by (B), where:

 

(A)          equals
the sum of the lesser of the following amounts for each Limitation Year that
the Participant was an Employee of the Company or any Related Employer through
the Limitation Year ending in 1982:

 

(1)           twenty-five
percent (25%) of the Testing Compensation he received from the Company and all
Related Employers for such Limitation Year; or

 

(2)           Twenty-Five
Thousand Dollars ($25,000) plus any increase for cost-of-living as determined
from time to time pursuant to regulations issued by the Secretary of the
Treasury or his delegate pursuant to Code Section 415(d); and

 

(B)           except
as otherwise provided in Section 25.7 hereof, equals a fraction,

 

(1)           the
numerator of which is the lesser of:

 

(I)            Fifty-One
Thousand Eight Hundred Seventy-Five Dollars ($51,875); or

 

(II)           thirty-five
percent (35%) of the Testing Compensation of the Participant for the Limitation
Year ended in 1981; and

 

26-6

 

(2)           the
denominator of which is the lesser of:

 

(I)            Forty-One
Thousand Five Hundred Dollars ($41,500); or

 

(II)           twenty-five
percent (25%) of the Testing Compensation of the Participant for such Limitation
Year.

 

(d)           The
words “Limitation Year” shall have the same meaning as that set forth in the
Adoption Agreement.

 

(e)           The
words “Projected Annual Benefit” shall mean, with respect to each Participant
or former Participant, the annual amount which would be payable to him under
all defined benefit pension plans of the Company and all Related Employers
(excluding amounts attributable to deductible voluntary contributions and
rollover contributions, if any) if he were to continue to be employed until his
Normal Retirement Date in the position, if any, he held and at the rate of
Compensation, if any, he was receiving on the last day of the Limitation Year
with respect to which such Participant’s “Projected Annual Benefit” is being
computed and if he were to receive his pension as follows:

 

(i)            if
the Participant is not married, on a life annuity basis; or

 

(ii)           if
the Participant is married, on a 100% joint and survivor basis with his spouse.

 

26.2         Limitation
on Benefits.

 

In any event, the maximum amount of Participating
Company contributions, pre-tax contributions, after tax contributions and
forfeitures which can be credited annually to the Account or Accounts of any
Participant for any Limitation Year shall be such amount which limits his
Annual Additions for such year under this Trust and Plan to an amount which,
when combined with his Annual Additions, if any, under all other pension,
profit sharing and stock bonus plans of the Company or any Related Employer
which meet the requirements of Code Section 401(a), shall not exceed the least
of the following amounts:

 

26-7

 

(a)           Twenty-five
percent (25%) of the Participant’s Testing Compensation from the Company and
all Related Employers during such Limitation Year;

 

(b)           Thirty
Thousand Dollars ($30,000) or, if greater, twenty-five percent (25%) of the
dollar limitation in effect under Code Section 415(b)(1)(A), plus any
increase for cost-of-living as determined from time to time by the Secretary of
Treasury or his delegate; or

 

(c)           The
amount which will cause the sum of the Participant’s Defined Benefit Plan
Fraction and Defined Contribution Plan Fraction to equal one (1.0). This
paragraph (c) shall not apply for Limitation Years beginning on or after
January 1, 2000.

 

26.3         Reduction
of Excess Benefits.

 

In the event a Participant who has excess Annual
Additions is also a Participant under another qualified plan sponsored by a
member of the Controlled Group, adjustment under Code Section 415 shall be made
in the order set forth in the Adoption Agreement.

 

26.4         Suspense
Account.

 

In the event that, after the application of any other
provisions of this Trust and Plan, there still remain contributions made
pursuant to Articles 5, 6 and 7 hereof which, if allocated to a Participant,
would be in excess of the limits on Annual Additions set forth in Section 26.2
hereof and which arise as a result of the allocation of forfeitures, a
reasonable error in estimating a Participant’s Compensation or other limited
facts and circumstances which the Commissioner of Internal Revenue finds
justify the availability of the rules set forth in this Section 26.4, such
excess amounts shall be used as follows:

 

(a)           any
after tax contributions (plus earnings attributable to such contributions) to
the extent they would reduce the excess amount will be returned to the
Participant;

 

(b)           if
after the application of paragraph (a) an excess amount still exists, any
elective deferrals (plus earnings attributable to such contributions), to the
extent they would reduce the excess amount, will be returned to the
Participant;

 

26-8

 

(c)           if
after the application of paragraph (b) an excess amount still exists, and the
Participant is entitled to receive an allocation of Participating Company
contributions pursuant to Article 6 hereof for the next succeeding Limitation
Year, the excess amount shall be used to reduce such Participating Company
contribution (including any allocation of forfeitures) for such Participant in
such next Limitation Year and each succeeding Limitation Year, as necessary;

 

(d)           if
after the application of paragraph (b) an excess amount still exists, and the
Participant is not entitled to receive an allocation of Participating Company
contributions pursuant to Article 6 hereof at the end of a subsequent
Limitation Year, the excess amount will be held unallocated in a suspense
account which will be used to reduce future Participating Company contributions
for all remaining Participants in the next Limitation Year and each succeeding
Limitation Year, as necessary.

 

                                If
a suspense account is in existence at any time during a Limitation Year, such
suspense account shall not be subject to the periodic valuation procedure
described in Article 11 hereof and will in no event be adjusted to take
account of the income and/or gains or losses of the investment funds of the
Trust Fund. Notwithstanding any other provisions of this Trust and Plan to the
contrary (and specifically Section 29.6 hereof), in the event this Trust
and Plan is terminated at a time when there are amounts credited to a suspense
account pursuant to this Section 26.4, such amounts shall be returned to
the contributing Participating Company. In the event that amounts representing
pre-tax contributions or after tax contributions are returned to a
Participating Company hereunder, the Participating Company shall make payments
to the Participants on whose behalf such contributions were made equal to the
total of said refunded amounts.

 

26-9

 

ARTICLE 27

 

PARTICIPATING COMPANIES

 

27.1         Identity
of Participating Companies.

 

The Company shall specify the Participating Companies
in the Adoption Agreement. Thereafter, in accordance with the Adoption Agreement,
a member of the Controlled Group shall either automatically or with the
approval of the Board of the Company and the action of the Board of the member
of the Controlled Group (both of which actions may be ratification of prior
actions of the Company and the member of the Controlled Group) become a
Participating Company. Each such Participating Company shall sign a document
agreeing to be bound by the terms and provisions of this Trust and Plan. In
such latter event, such Participating Company and its Adoption Date shall be
added to the Adoption Agreement. Participating Companies which are specified in
the Adoption Agreement and which cease to be Participating Companies shall also
have their cessation dates set forth.

 

27.2         Authority
of Company.

 

The Company is hereby fully empowered to act on behalf
of itself and the other Participating Companies as it may deem appropriate in
maintaining the Trust and Plan. Without limiting the generality of the
foregoing, such actions include obtaining and retaining tax qualified status
for such Trust and Plan and appointing attorneys-in-fact in pursuit thereof. Furthermore,
the adoption by the Company of any amendment to the Trust and Plan or the
termination thereof, will constitute and represent, without any further action
on the part of any Participating Company, the approval, adoption, ratification
or confirmation by each Participating Company of any such amendment or
termination. In addition, the appointment of or removal by the Company of any
member of the Retirement Savings Committee, any Administrator, Trustee,

 

27-1

 

Investment Manager or other person under the Trust and Plan shall
constitute and represent, without any further action on the part of any Participating
Company, the appointment or removal by each Participating Company of such
person.

 

27-2

 

ARTICLE 28

 

AMENDMENT AND TERMINATION

 

28.1         Power of Sponsor to Amend Plan.

 

This Trust and Plan may be modified, altered, amended
or changed by Calfee, Halter & Griswold LLP to conform the Trust and Plan
with changes in the Code, regulations, revenue rulings and other guidelines
published by the Internal Revenue Service, to correct the Trust and Plan as
approved by the Internal Revenue Service or to conform the Trust and Plan with
changes in regulations and other guidelines published by any other agency of
the federal government. Any such amendment shall be made with respect to all
Participating Companies at any time or from time to time without the consent of
any Participating Company. However, no rights of Participants, former
Participants or Beneficiaries receiving benefits under this Trust and Plan and
no other vested rights under this Trust and Plan shall in any way be modified,
except that such rights may be modified if such a modification is necessary or
appropriate to establish or to continue the qualified status of this Trust and
Plan under the terms of Code Sections 401(a), 401(k) and 501(a) or their
successor section or sections. This Trust and Plan may be modified and amended
retroactively, if necessary or appropriate. After an amendment is adopted, a
copy shall be furnished to the Company.

 

28.2         Power of Company to Amend Plan and
Adoption Agreement.

 

The Company may change the choice of options in the
Adoption Agreement and add overriding language in the Adoption Agreement when
such language is necessary to satisfy Code Section 415 or Section 416 because
of the required aggregation of multiple plans. In addition, the Company may add
certain model amendments published by the Internal Revenue Service which
specifically provide that their adoption will not cause the Trust and Plan to
be

 

28-1

 

treated as
individually designed. The Company may also amend the Trust and Plan for any
other reason by action of the Board as evidenced by a written amendment executed
in the name of the Company by a duly authorized officer; however, if it does so
amend the Trust and Plan, it will no longer participate in this prototype plan
and will be considered to have an individually designed plan.

 

The Trust and Plan may not be amended nor may the
choice of options in the Adoption Agreement be changed in a manner which has
the effect of eliminating, with respect to amounts previously allocated to
Participants’ Accounts hereunder, any optional method of distribution previously
made available pursuant to the terms of Article 18 or Article 18A, as the case
may be, or pursuant to the choice of options made in the Adoption Agreement, as
the case may be. The preceding sentence shall not apply to an amendment to the
Trust and Plan that eliminates or restricts the ability of a Participant to
receive payment of his Accounts under any optional method of distribution if
the amendment satisfies the following:

 

(a)                                  The
amendment provides a lump sum distribution form that is otherwise identical to
the optional method of distribution being eliminated or restricted. For
purposes of this paragraph (a), a lump sum distribution is identical only if it
is identical in all respects to the eliminated or restricted optional method of
distribution (or would be identical except that it provides greater rights to
the Participant), except with respect to the timing of payments after
commencement; and

 

(b)                                 The
amendment is not effective unless the amendment provides that it shall not
apply to any distribution with an Annuity Starting Date earlier than the
earlier of: (i) the 90th day after the date the Participant receiving the
distribution has been furnished a summary that reflects the amendment and that
constitutes a Summary of Material Modifications under ERISA; or (ii) the first
day of the second Plan Year following the Plan Year in which the amendment is
adopted.

 

Except as limited by the preceding sentence,
amendments to the Trust and Plan may be prospectively or retroactively
effective.

 

28-2

 

28.3         Changes in Vesting Provisions.

 

If the Company changes the choice of options in the
Adoption Agreement relating to the determination of a Participant’s Vested
Percentage, each Participant with at least three (3) Years of Service with a
member of the Controlled Group, determined without regard to the provisions of
Sections 3.1(f) or 3.2(d) hereof regarding the exclusion of Periods of Service
or years of Vesting Service, as the case may be, may elect to have his Vested
Percentage determined without regard to such change. The period during which a
Participant may make such an election shall begin on the date said change is
adopted and shall end on the latest of the following dates:

 

(a)                                  The
date which is sixty (60) days after the day such change is adopted;

 

(b)                                 The
date which is sixty (60) days after the day such change becomes effective; or

 

(c)                                  The
date which is sixty (60) days after the day the Company or the Administrator
notifies such Participant of such change.

 

Notwithstanding any provision in this Trust and Plan
to the contrary, a Participant’s Vested Interest immediately after a change in
the choice of options in the Adoption Agreement relating to the determination
of a Participant’s Vested Percentage shall not be less than such Participant’s
Vested Interest immediately prior to such change.

 

28.4         Termination of Plan.

 

The Company, by action of the board, may terminate
this Trust and Plan at any time with respect to itself and/or one or more
Participating Companies as evidenced by an instrument in writing executed in
the name of the Company by a duly authorized officer. Upon termination of this
Trust and Plan with respect to any Participating Company, all assets of the
Trust or of each investment fund, if investment funds have been established
pursuant to Article 9

 

28-3

 

hereof, held on
behalf of Participants whose Accounts are invested in the Trust or investment
fund, after deduction therefrom of such Participating Company’s proportionate
share of any accrued expenses and fees of the Trustee and any expenses and fees
relating to such termination incurred or to be incurred by the Trustee, shall
be allocated among the then existing Accounts of Participants. Each such
Account shall be allocated that portion of such assets of the Trust or of each
investment fund, if investment funds have been established pursuant to Article
9 hereof, which bears the same relationship to the total of the assets of the
Trust or investment fund as the amount then standing credited to such Account
bears to the total amounts then standing credited to all Accounts of
Participants whose Accounts are invested under the Trust or investment fund.
All such amounts allocated to the Accounts of Participants employed by such
Participating Company at the time of termination of this Trust and Plan with
respect to such Participating Company shall be fully vested and nonforfeitable.
The amounts thus allocated shall be forthwith distributed to the Participant
for whose benefit the Accounts were established if he is living on the date of
termination or, if he shall have died before distribution, to his death
Beneficiary.

 

Upon termination of this Trust and Plan with respect
to any Participating Company, all insurance policies shall be delivered, and
all rights therein transferred, to the Participants for whose benefit they were
purchased. The Administrator may direct that any spendthrift provisions
contained in such insurance contracts shall be continued in effect or
terminated.

 

28.5         Partial Termination of Plan or
Complete Discontinuance of Contributions.

 

Upon the partial termination of this Trust and Plan or
upon complete discontinuance of contributions to this Trust and Plan, all
amounts allocated at the time of such partial termination or complete
discontinuance to the Accounts of Participants affected by such

 

28-4

 

partial
termination or complete discontinuance shall be fully vested and
nonforfeitable. However, after any such partial termination or complete
discontinuance of contributions the Trustee shall continue to administer this
Trust and Plan in the manner in which this Trust and Plan was administered
before any such partial termination and a Participant shall only be entitled to
receive benefits upon the occurrence of an event which under the terms of this
Trust and Plan would entitle him to receive such benefits. For purposes of this
Section 28.5, no event shall be a “partial termination” unless:  (a) the Company has so designated such event
in writing delivered to the Trustee; or (b) such event has been finally and
expressly determined to be a partial termination within the meaning of Code
Section 411(d), as amended, in an administrative or judicial proceeding to
which both the Company and the Commissioner of Internal Revenue or his delegate
were parties.

 

28-5

 

ARTICLE 29

 

MISCELLANEOUS

 

29.1         Special Rule Relating to
Owner-Employees.

 

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

 

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

 

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

 

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

 

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

 

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

 

29-1

 

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

 

29.2         Insurance Company Not a Party.

 

No insurance company shall be deemed to be a party to
this Trust and Plan for any purpose, nor shall it be responsible for the
validity of this Trust and Plan. No such company shall be required to look into
the terms of this Trust and Plan or question any action of the Trustee
hereunder, nor be responsible to see that any action of the Trustee is
authorized by the terms of this Trust and Plan. Any such insurance company
shall be fully discharged from any and all liability for any amount paid to the
Trustee or paid in accordance with the direction of the Trustee, or for any
change made or action taken by such insurance company upon such direction, and
no insurance company shall be obligated to see the distribution or further
application of any moneys so paid by it. The certificate of the Trustee may be
received by any insurance company as conclusive evidence of any of the matters
mentioned in this Trust and Plan, and each insurance company shall be fully
protected in taking or permitting any action on the faith thereof and shall
incur no liability or responsibility for doing so.

 

29.3         Bankruptcy or Insolvency.

 

In the event a Participating Company shall at any time
be judicially declared bankrupt or insolvent, or in the event of its
dissolution, merger or consolidation without any provisions being made for the
continuation of this Trust and Plan, the Trust and Plan created hereunder shall
terminate as to Participants employed by such Participating Company and the
Trustee shall make distributions as provided in Section 28.4 hereof.

 

29-2

 

29.4         Mergers, Consolidations and
Transfers of Assets.

 

In the event the Trust and Plan shall merge or
consolidate with, or transfer any of its assets or liabilities to any other
plan, each Participant shall be entitled to receive, if the Trust and Plan were
terminated immediately thereafter, a benefit which is equal to or greater than
the benefit he would have been entitled to receive immediately before the
merger, consolidation or transfer if the Trust and Plan had then terminated, in
accordance with Code Section 414(1) and Section 208 of ERISA and any lawful
regulations issued thereunder.

 

29.5         No Employment, Legal or Equitable
Right Created.

 

Neither anything contained herein, nor any
contribution made hereunder, nor any other acts done in pursuance of this Trust
and Plan, shall be construed as entitling any Employee to be continued in the
employ of a member of the Controlled Group for any period of time nor as
obliging a member of the Controlled Group to keep any Employee in its employ
for any period of time, nor shall any Employee of a member of the Controlled
Group nor anyone else have any rights whatsoever, legal or equitable, against the
Participating Companies or the Trustee as a result of this Trust and Plan,
except those expressly granted to him hereunder.

 

29.6         Exclusive Benefit of Employees.

 

No contribution or payment by a Participating Company
to the Trustee of this Trust and Plan, nor any income of the Trust Fund, shall
in any event revert or be credited to or be used for the benefit of such
Participating Company, and all such contributions, payments and income shall be
used solely and exclusively for the benefit of the Employees and their
Beneficiaries under this Trust and Plan, except that the Trustee shall return
to a Participating Company upon written request of such Participating Company:

 

(a)                                  any
contributions made by the Participating Company by a mistake of fact, provided
such contributions are returned to the

 

29-3

 

Participating Company within one (1) year after the
date such contributions were made;

 

(b)                                 any
contributions made for Plan Years during which this Trust and Plan does not
initially qualify under Code Section 401(a), provided such contributions
are returned to the Participating Company within one (1) year after the date of
denial of qualification; and

 

(c)                                  any
contributions, to the extent that their deduction is disallowed under Code
Section 404, provided that such disallowed contributions are returned to
the Participating Company within one (1) year after the disallowance of the
deduction.

 

Notwithstanding the foregoing, any contributions or
part thereof described in (a), (b) or (c) above that are made to the Trust and
Plan by a Participating Company pursuant to a Participant’s election under
Section 5.1 or Section 7.1 hereof shall not be returned to the Participating
Company, but shall instead be returned to the Participant at whose election
such contributions were made.

 

29.7         Spousal Consent.

 

Notwithstanding any provision of this Trust and Plan
to the contrary, the Administrator, where required by law or where it deems
appropriate, may require spousal consent for actions taken, elections made, or
the exercise of any rights by a married Participant under this Trust and Plan.
Any consent by a spouse pursuant to this Section 29.7 shall be made in
accordance with Section 29.8 hereof.

 

29.8         Procedures for Obtaining Spousal
Consent.

 

If any provision of this Trust and Plan shall require
the consent of the spouse of a Participant, such consent shall be in writing
with the signature of the spouse notarized or witnessed by the Administrator.
Notwithstanding any provision hereof to the contrary, the consent of the spouse
shall not be necessary if it is established to the satisfaction of the
Administrator that the signature of the spouse cannot be obtained either
because the spouse

 

29-4

 

cannot be located
or because of such other circumstances as the Secretary of the Treasury may
prescribe by lawful regulations. Any consent given by a spouse pursuant to this
Section 29.8 shall be effective only with respect to such spouse and shall not
be effective with respect to any other spouse of such Participant.

 

29.9         Limitations on Liability.

 

No liability shall be incurred by the Company, any
member of the Controlled Group, any Participating Company, the Committee, the
Administrator or the Trustee beyond the specific provisions of this Trust and
Plan, except as provided under ERISA, and except for gross negligence or bad
faith in the performance of their duties specified herein.

 

29.10       Receipts and Releases.

 

Any payment to any Participant, former Participant,
Beneficiary, or to his legal representative, in accordance with the provisions
of this Trust and Plan, shall to the extent thereof be in full satisfaction of
all claims hereunder against the Trustee, the Administrator, and the Company or
any Participating Company or member of the Controlled Group, any of whom may
require such Participant, former Participant, Beneficiary, or legal
representative as a condition precedent to such payment, to execute a receipt
and release therefor in such form as shall be determined by the Trustee, the
Administrator, or the Company or any Participating Company or member of the
Controlled Group, as the case may be.

 

29.11       Minority and Incapacity.

 

During the minority or incapacity of any person
entitled to benefits under the Trust and Plan, the Trustee shall make payments
to such minor or incapacitated person or to an appropriate member of such
person’s family, as determined by the Administrator, for the care, maintenance
and support of such person. The receipt of such payment by such minor or

 

29-5

 

incapacitated
person or members of such minor’s or incapacitated person’s family to whom
payment has been made shall be a full discharge and acquittance to the Trust
and Plan and the Trustee for the amount so paid.

 

29.12       Separability.

 

If any provision of this Trust and Plan is held
invalid or unenforceable, such invalidity or unenforceability shall not affect
any other provisions, and this Trust and Plan shall be construed and enforced
as if such provision had not been included.

 

29.13       Interpretation.

 

All provisions of this Trust and Plan shall be
interpreted and administered in accordance with the provisions of ERISA and the
Code and any successor section or sections, in a nondiscriminatory manner and
in a manner which will assure compliance of this Trust and Plan’s operation
therewith. Participants, former Participants and Beneficiaries in similar
circumstances shall receive uniform, consistent and nondiscriminatory treatment
hereunder.

 

29.14       Impossibility.

 

In the event that it becomes impossible for the
Company, a member of the Controlled Group, a Participating Company, the
Administrator or the Trustee to perform any act under this Trust and Plan, that
act shall be performed which, in the judgment of the Company, the member of the
Controlled Group, the Participating Company, the Administrator or the Trustee,
as the case may be, will most nearly carry out the intent and purpose of this
Trust and Plan.

 

29.15       Gender.

 

Whenever any pronoun is used herein, it shall be
construed to include the masculine pronoun, the feminine pronoun or the neuter
pronoun as shall be appropriate.

 

29-6

 

29.16       Singular - Plural.

 

The singular herein shall include the plural, or vice
versa, wherever the context so requires.

 

29.17       Headings.

 

The headings and subheadings used in the Trust and
Plan are for convenience only and shall not be deemed controlling in any
conflict involving interpretation of the Trust and Plan.

 

29.18       Indemnification.

 

The Participating Companies shall jointly and
severally indemnify, defend and hold harmless any officers, employees or
directors, or former officers, employees or directors of the Participating
Companies for all acts taken or omitted in carrying out the responsibilities of
the Company, Participating Companies, Administrator, Retirement Savings
Committee or Trustee under the terms of this Trust and Plan or other
responsibilities imposed upon such individuals by ERISA or regulations, rulings
or pronouncements of any nature promulgated thereunder. This indemnification
for all acts or omissions is intentionally broad, but shall not provide
indemnification for embezzlement or diversion of funds for the benefit of any
such individuals, nor shall it provide indemnification for excise taxes imposed
under Code Section 4975. The Participating Companies shall indemnify such
individuals for expenses of defending an action by a Participant, Beneficiary,
government entity or other person, including all legal fees and other costs of
such defense. The Participating Companies will also reimburse such an
individual for any monetary recovery in a successful action against any such
person in any federal or state court or arbitration arising in connection with
the Trust and Plan. In addition, if the claim is settled out of court with the
concurrence of the Company, the Participating

 

29-7

 

Companies shall
indemnify such person for any monetary liability under said settlement.
Notwithstanding the foregoing provisions of this Section 29.18, no
indemnification shall be provided with respect to any person who is not an
individual officer, employee or director or former officer, employee or director
of a Participating Company nor with respect to any claim by the Company or a
Participating Company against such individual.

 

29.19       Missing Participants.

 

If, after reasonable efforts of the Administrator to
locate a Participant, former Participant or Beneficiary, including sending a
registered letter, return receipt requested, to such individual’s last known
address, the Administrator is unable to locate the Participant, former
Participant or Beneficiary, then the amounts immediately distributable to such
individual within the meaning of Code Section 411(a)(11) shall, pursuant to
applicable state or Federal laws, be treated as a forfeiture under the Trust
and Plan. In the event that such a Participant, former Participant or
Beneficiary is located subsequent to such a forfeiture, then, pursuant to
applicable state or Federal laws, his benefits shall be reinstated and shall
not be used to determine his Annual Additions for the Plan Year in which it is
reinstated. If the Trust and Plan is joined as a party to any escheat
proceedings involving an amount forfeited pursuant to this Section, the Trust
and Plan shall comply with the final judgment as if it were a claim filed by
the Participant, former Participant or Beneficiary and shall pay in accordance
with said judgment.

 

29.20       Applicable Law.

 

This Trust and Plan shall be construed under and in
accordance with the law and laws of the State of Ohio and of the United States
of America.

 

29-8

 

29.21       Elimination of Family Aggregation
Rules.

 

Effective January 1, 1997, the family aggregation
rules required by Code Section 414(q)(6) have been deleted from the Trust and
Plan. The Trust and Plan is amended to delete the provision of family
aggregation as described in Code Section 401(a)(17)(A) which required certain
Participants, the spouses of such Participants and any lineal descendants who
have not attained age nineteen (19) before the close of the Plan Year to be
treated as a single Participant for purposes of applying the limitation on
Compensation for a Plan Year. On and after January 1, 1997, the spouses of such
Participants and any lineal descendants (including those descendants who have
not attained age nineteen (19) before the close of the Plan Year) will be treated
as separate Participants for purposes of applying the limitation on
Compensation for a Plan Year.

 

29.22       Compliance With Internal Revenue Code.

 

If the Internal Revenue Service determines that this
Trust and Plan does not initially qualify under Code Section 401(a), all
initial contributions made by any Participating Company to this Trust and Plan
shall be returned to such Participating Company by the Trustee. This Trust and
Plan may be modified and amended retroactively, if necessary, to secure exemption
under Code Section 401(a). If this Trust and Plan fails to attain or retain
qualification under Code Section 401(a), it shall no longer participate in this
prototype plan and will be considered an individually designed plan.

 

29.23       Compliance with the Uniformed Services
Employment and Reemployment Rights Act of 1994.

 

Notwithstanding any provision of the Trust and Plan to
the contrary, on and after December 12, 1994, contributions, benefits and
service credit with respect to qualified Military Service will be provided in
accordance with Code Section 414(u), which, as applicable to this

 

29-9

 

Trust and Plan,
generally provides that if a Participant returns to the employ of a
Participating Company while his reemployment rights are guaranteed:

 

(a)                                  if
the Participant failed to make pre-tax and/or after tax contributions while on
qualified U.S. Military Service, he shall be permitted to contribute a make-up
amount to the Trust and Plan, which amount shall not exceed the maximum pre-tax
and/or after tax contributions he could have contributed during such period of
qualified U. S. Military Service. The period during which such make-up
contributions may be made shall commence on his date of rehire and shall continue
for the lesser of five (5) years or three (3) times the period of his qualified
U.S. Military Service. Corresponding matching contributions, if any, will be
made on the make-up pre-tax and/or after tax contributions.

 

(b)                                 Loan
repayments to the Trust and Plan may be suspended during a Participant’s period
of qualified U.S. Military Service.

 

29.24       Applicability of Restatement and Other
Amendments Generally, and to Participants Who Terminated Employment Prior to
the Restatement Date or Effective Date of Amendments.

 

This restatement of the Trust and Plan is generally
effective as of the date set forth in the Adoption Agreement, but also reflects
certain changes which apply to earlier and later dates. Except as otherwise
provided herein, the terms and provisions of this restatement, and any other
amendments to this Trust and Plan, apply with respect to the operation of the
Trust and Plan and all rights, obligations, and transactions hereunder on and
after its and their effective dates. However, with respect to a Participant who
retired, terminated employment, or otherwise ceased to be covered by the Trust
and Plan prior to the effective date of a change to this Trust and Plan, or to
any person claiming benefits hereunder relating to such a Participant, in general:

 

(a)                                  such
change shall be applicable to such Participant or person to the extent such
change relates to administrative procedures or the powers of the Company or
Administrator, or the maintenance and investment of accounts, or if the Code,
ERISA or other relevant law requires such change to apply to such Participant
or person, and

 

29-10

 

(b)                                 such
change shall not be applicable to such Participant or person if the change
relates to any other items, including but not limited to an increase in, or
enhancement of, the benefit which would be payable to such Participant or
person, the vesting of such benefit, or the distribution rights or options
related thereto.

 

Notwithstanding the foregoing, where the provisions of this Trust and
Plan specify the extent to which any such change shall be effective, such
provisions shall govern.

 

29-11Exhibit
4.27

 

AMENDMENT
NO. 1

TO

RETIREMENT
SAVINGS TRUST AND PLAN

A
PROTOTYPE PLAN SPONSORED BY

CALFEE,
HALTER & GRISWOLD LLP

 

This Amendment No. 1 is executed as of the date set
forth below by Calfee, Halter & Griswold LLP (hereinafter called the “Sponsor”);

 

WITNESSETH:

 

WHEREAS, the Sponsor previously adopted a Retirement
Savings Trust and Plan in the form of a Prototype Plan (hereinafter called the “Trust
and Plan”), which was approved by the Internal Revenue Service on February 26,
2002; and

 

WHEREAS, the Sponsor reserved the right, pursuant to
Section 28.1 of the Trust and Plan to amend the Trust and Plan and its related
Adoption Agreements; and

 

WHEREAS, the Sponsor now desires to amend the Trust
and Plan and the Adoption Agreements in order to conform said documents with
certain changes to the plan qualification requirements under Section 401(a) of
the Internal Revenue Code which were made by the Economic Growth and Tax Relief
Reconciliation Act of 2001 (“EGTRRA”), as further amended by the Job Creation
and Worker Assistance Act of 2002;

 

NOW, THEREFORE, pursuant to Section 28.1 of the Trust
and Plan, the Sponsor hereby amends the Trust and Plan and the related Adoption
Agreements (which are attached hereto and made a part hereof in the form of
Exhibits A and B), as follows:

 

PART I -
AMENDMENTS TO THE TRUST AND PLAN

 

1.             Section
2.14 of Article 2 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subparagraphs (b) and (c)  of said Section 2.14 and the substitution in
lieu thereof of new subparagraphs (b) and (c) to read as follows:

 

 

“(b)                           Safe
Harbor Adjustments to Compensation. To the extent elected in the Adoption
Agreement, the following adjustments will be made to the “Compensation” of an
Employee:

 

(i)                                     Compensation
shall be increased for salary reduction amounts which are excluded from the
taxable income of the Employee under Code Sections 125 (including amounts
deemed to be contributions under Code Section 125), 132(f)(4), 402(e)(3) and
402(h).

 

(ii)                                  Compensation
shall be reduced by all of the following amounts even if they are taxable to
the Employee:

 

(A)                              Expense
reimbursements, expense allowances or moving expenses;

 

(B)                                Cash
and noncash fringe benefits and welfare benefits; and

 

(C)                                Deferred
compensation.

 

 (c)                               Compensation
Limit. In addition to other applicable limitations set forth in the Trust
and Plan, and notwithstanding any other provision of the Trust and Plan to the
contrary, the maximum annual Compensation of each Employee that can be taken
into account for any purpose under the Trust and Plan subsequent to December
31, 1999 shall be: (A) for Plan Years beginning before January 1, 2002, One
Hundred Seventy Thousand Dollars ($170,000); and (B) for Plan Years beginning
on or after January 1, 2002, Two Hundred Thousand Dollars ($200,000), plus such
adjustments for cost of living as shall be prescribed by the Secretary of the
Treasury in accordance with Code Section 401(a)(17)(B). The cost-of-living
adjustment in effect for a calendar year applies to any period, not exceeding
twelve (12) months, over which Compensation is determined (determination
period) beginning in such calendar year. If a determination period consists of
fewer than twelve (12) months, the annual Compensation limit will be multiplied
by a fraction, the numerator of which is the number of months in the
determination period, and the denominator of which is twelve (12).”

 

2.             Section
5.6 of Article 5 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 5.6 in its entirety and the
substitution in lieu thereof of a new Section 5.6 to read as follows:

 

2

 

“5.6       Suspension
of Pre-Tax Contributions.

 

In the event a
Participant receives a distribution from his Pre-Tax Account as a result of
hardship as described in Article 14, such Participant’s pre-tax
contributions under Section 4.3, Section 5.1 and Section 5.8 hereof shall be
suspended: (A) for hardship distributions taken prior to January 1, 2002, for a
twelve (12) month period after his receipt of such hardship distribution; and
(B) for hardship distributions taken on or after January 1, 2002, for a six (6)
month period after his receipt of such hardship distribution. Notwithstanding
the foregoing, if the Company shall so elect pursuant to the Adoption
Agreement, the pre-tax contributions of Participants who took hardship
distributions on or after January 1, 2001 and prior to January 1, 2002 shall be
suspended for a period ending on the later of (i) the date which is six (6)
months after his receipt of the hardship distribution, and (ii) January 1,
2002.”

 

3.             Article
5 of the Trust and Plan is hereby amended, effective as of January 1,
2002, by the addition of a new Section 5.8 at the end of said Article 5 to read
as follows:

 

“5.8         Age 50 Catch-Up
Contributions.

 

If elected by the Company
in the Adoption Agreement, for periods beginning on or after January 1, 2002, any
Active Participant who is eligible to make pre-tax contributions to this Trust
and Plan pursuant to Section 5.1 hereof and who has attained age fifty (50) or
will attain age fifty (50) before the close of the taxable year for which
contributions under this Section 5.8 are made 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 be additional pre-tax contributions,
the amount of

 

3

 

which shall not exceed the lesser of (i) the “applicable
dollar amount”, or (ii) the Participant’s compensation (as defined in Code
Section 415(c)(3)) for his taxable year reduced by any other elective deferrals
(within the meaning of Code Section 402(g)) of the Participant for such taxable
year. For purposes of this Section, the “applicable dollar amount” shall be
equal to the following amounts:

 

	
  Taxable Year of

  	
   

  	
   

  	
   

  
	
  Participant

  	
   

  	
  Applicable Dollar Amount

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  2002

  	
   

  	
  $

  	
  1,000.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  2003

  	
   

  	
  $

  	
  2,000.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  2004

  	
   

  	
  $

  	
  3,000.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  2005

  	
   

  	
  $

  	
  4,000.00

  	
   

  
	
   

  	
   

  	
   

  	
   

  
	
  2006

  	
   

  	
  $

  	
  5,000.00

  	
   

  

 

For taxable years beginning after 2006, the “applicable
dollar amount” shall be an amount determined annually by the Secretary of the
Treasury in accordance with Section 414(v)(2)(C) of the Code.

 

All amounts designated by
a Participant as catch-up contributions shall be paid to the Trustee in cash not
later than the earliest date on which such amounts can reasonably be segregated
from a Participating Company’s general assets. In any event, such amounts shall
be paid to the Trustee not later than the fifteenth (15th) business day of the
month immediately following the month in which such amount would otherwise have
been payable to the Participant in cash. Catch-up contributions made to the
Trust and Plan on behalf of a Participant shall be credited as of the date such
amounts are received

 

4

 

by the Trustee to the Pre-Tax Account established for
the benefit of such Participant or, at the Administrator’s discretion, to a
separate subaccount of such Pre-Tax Account. Such amounts shall be fully vested
and nonforfeitable at all times.

 

Notwithstanding any other
provision of this Trust and Plan to the contrary, catch-up contributions shall
not be taken into account in applying:

 

(a)                                  the
limits of Code Section 415, which limits are primarily described in Article 26
hereof;

 

(b)                                 the
limit of Code Section 402(g), which limit is primarily described in Section 8.2
hereof;

 

(c)                                  the
limits of Code Section 401(a)(30) and the Plan provisions implementing the
requirements of Code Section 401(k)(3), which limits and requirements are
primarily described in Sections 8.3 hereof;

 

(d)                                 the
Plan provisions implementing the requirements of Code Section 416 for the Plan
Year of contribution, which provisions are set forth in Article 25 hereof; and

 

(e)                                  the
requirements of Code Section 410(b) for the Plan Year of contribution.”

 

4.             Section
7.6 of Article 7 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 7.6 and the substitution in
lieu thereof of a new Section 7.6 to read as follows:

 

“7.6       Suspension
of Contributions.

 

In the event a
Participant receives a distribution from his Pre-Tax Account as a result of
hardship as described in Article 14, such Participant’s after tax
contributions under Section 7.1 hereof shall be suspended: (A) for hardship
distributions taken prior to January 1, 2002, for a twelve (12) month period
after his receipt of such hardship distribution; and (B) for hardship distributions
taken on or after January 1, 2002, for a six

 

5

 

(6) month period after his receipt of such hardship
distribution. Notwithstanding the foregoing, if the Company shall so elect
pursuant to the Adoption Agreement, the after tax contributions of Participants
who took hardship distributions on or after January 1, 2001 and prior to
January 1, 2002 shall be suspended for a period ending on the later of (i) the
date which is six (6) months after receipt of the hardship distribution and
(ii) January 1, 2002.”

 

5.             Section
8.1 of Article 8 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subparagraph (d) of said Section 8.1 and
the substitution in lieu thereof of a new subparagraph (d) to read as follows:

 

“(d)                           For
Plan Years beginning prior to January 1, 2002, the contributions described in
paragraphs (b) and (c) above shall be subject to the multiple use limit set
forth in Section 8.5 hereof;”

 

6.             Section
8.2 of Article 8 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of the first paragraph of said Section 8.2 and
the substitution in lieu thereof of a new first paragraph to read as follows:

 

“8.2                           The
Dollar Limit.

 

Pre-tax contributions
under Sections 4.3 and 5.1 of the Trust and Plan with respect to the taxable
year of a Participant plus similar amounts contributed on a similar basis by
any other employer (whether or not related to the Participating Companies)
required by law to be aggregated with such contributions under this Trust and
Plan shall not exceed Nine Thousand Five Hundred Dollars ($9,500.00), plus any
increase for cost-of-living after 1997, as determined pursuant to regulations
issued by the Secretary of the Treasury or his delegate pursuant to Code
Section 415(d). Effective January 1, 2002, the limit on the pre-tax
contributions of Participants shall be determined in accordance with

 

6

 

Code Section 402(g)(1). In the event the Trust and
Plan is a Simple Plan, pre-tax contributions under Sections 4.3 and 5.1 of the
Trust and Plan with respect to the taxable year of a Participant shall not
exceed Six Thousand Dollars ($6,000.00), plus any increase for cost-of-living
after 1997 as determined pursuant to regulations issued by the Secretary of the
Treasury or his delegate. Effective January 1, 2002, if the Trust and Plan is a
Simple Plan, the limit on the pre-tax contributions of Participants shall be
determined in accordance with Code Section 408(p)(2)(E).”

 

7.             Section
8.5 of Article 8 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 8.5 and the substitution in
lieu thereof of a new Section 8.5 to read as follows:

 

“8.5           Multiple
Use.

 

For Plan Years beginning
before January 1, 2002, if the sum of the average Deferral Percentage and the
average Contribution Percentage of the Participants who are Highly Compensated
Employees exceeds the Aggregate Limit, then the pre-tax contributions made by a
Participant for a Plan Year pursuant to Section 5.1, and the after tax
contributions made by the Participant pursuant to Section 7.1 and the matching
contributions made by the Company for such Plan Year pursuant to Section 6.1
shall be limited so that the sum of the average Deferral Percentage and the
average Contribution Percentage for the Participants who are Highly Compensated
Employees for the current Plan Year does not exceed the Aggregate Limit.”

 

8.             Section
8.6 of Article 8 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 8.6 and the substitution in
lieu thereof of a new Section 8.6 to read as follows:

 

7

 

“8.6         Deductibility
Limit.

 

In no event shall the
amount of all contributions by a Participating Company pursuant to Article 6
hereof, together with all amounts contributed by the Participating Companies to
the Trustee pursuant to Participants’ elections under Section 5.1 hereof,
exceed the maximum amount allowable as a deduction under Code Section 404(a)(3)
or any statute of similar import, and, effective January 1, 2002, taking into
account Section 616 of The Economic Growth and Tax Relief Reconciliation Act of
2001. Unless specifically authorized by the Board of the Participating Company,
all such contributions are hereby expressly conditioned on their deductibility.
Notwithstanding the foregoing, effective January 1, 2002, amounts contributed
by the Participating Companies pursuant to Participants’ elections under
Sections 5.1 and 5.8 hereof shall not be considered in determining the maximum
amount allowable as a deduction under Code Section 404(a)(3). This limitation
shall not apply to contributions which may be required in order to provide the
minimum contributions described in Article 25 for any Plan Year in which this
Trust and Plan is top-heavy. Nor shall this limitation apply to contributions
which may be required in order to recredit the Account of any rehired
Participant whose Account is to be recredited with previously forfeited amounts
as described in Section 15.6 hereof.”

 

9.             Section
12.6 of Article 12 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 12.6 and the substitution in
lieu thereof of a new Section 12.6 to read as follows:

 

8

 

“12.6       Loans
to Owner-Employees and Shareholder Employees.

 

Notwithstanding the
foregoing provisions of this Article 12, loans from the Trust and Plan shall
not be made prior to January 1, 2002 to an Owner-Employee or a
Shareholder-Employee. The term “Shareholder-Employee” shall mean, with respect
only to those Taxable Years for which a member of the Controlled Group is an “electing
small business corporation” pursuant to Subchapter S of the Code, an Employee
who owns, or is considered as owning (within the meaning of Code Section
318(a)(1)) on any day during such a Taxable Year, more than five percent (5%)
of the outstanding stock of such member of the Controlled Group.”

 

10.           Section
14.3 of Article 14 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subparagraph (d) of said Section 14.3 and
the substitution in lieu thereof of a new subparagraph (d) to read as follows:

 

“(d)                           if the
Participant receives a hardship distribution from his Pre-Tax Account, he is
prohibited, under the terms of the Trust and Plan and all other plans
maintained by the Participating Companies or any members of the Controlled
Group (or other legally enforceable agreement), from making pre-tax, other
elective contributions and voluntary after tax contributions to the Trust and
Plan and such other plans for at least: (i) for hardship withdrawals taken
before January 1, 2002, twelve (12) months after receipt of the hardship withdrawal;
and (ii) for hardship withdrawals taken on or after January 1, 2002, six (6)
months after receipt of the hardship withdrawal. If the Company shall so elect
in the Adoption Agreement, the pre-tax contributions of Participants who
received hardship distributions prior to January 1, 2002 shall be suspended for
a period ending on the later of (i) the date which is six (6) months after
receipt of such hardship distribution and (ii) January 1, 2002. For this
purpose the phrase “all other plans” includes a stock option, stock purchase or
similar plan or a cash or deferred arrangement that is part of a cafeteria plan
within the meaning of Code Section 125. The phrase “all other plans” does not
include a health or welfare benefit plan including one that is part of a
cafeteria plan within the meaning of Code Section 125 or the mandatory employee
contribution portion of a defined benefit plan.”

 

9

 

11.           Section
18.4 of Article 18 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 18.4 and the substitution in
lieu thereof of a new Section 18.4 to read as follows:

 

“18.4                       Lump Sum Payment of Small
Amounts.

 

Notwithstanding any
contrary provision of this Trust and Plan, in the event that the Vested
Interest and Personal Accounts of a retired, terminated or deceased Participant
have a value less than or equal to the amount designated by the Company
pursuant to the Adoption Agreement, the Administrator shall direct the Trustee
to distribute such Vested Interest and Personal Accounts in a single lump sum
payment without the consent of the Participant or his Beneficiary. If elected
in the Adoption Agreement, for purposes of this Section 18.4, the value of a
Participant’s Vested Interest and Personal Accounts shall be determined without
regard to that portion of his Vested Interest and Personal Accounts which is
attributable to rollover contributions (and earnings attributable thereto)
within the meaning of Code Sections 402(c), 403(a)(4), 403(b)(8),
408(d)(3)(A)(ii), and 457(e)(16). Any such lump sum payment shall be in full
settlement of such Participant’s or Beneficiary’s rights under this Trust and
Plan.”

 

12.           Section
18.9 of Article 18 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subsections (a) and (b) of said Section
18.9 and the substitution in lieu thereof of new subsections (a) and (b) to
read as follows:

 

“(a)                            Eligible
Rollover Distribution. For purposes of this Section 18.9, 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:

 

(i)                                     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

 

10

 

lives (or joint
life expectancies) of the distributee and the distributee’s designated
beneficiary, or for a specified period of ten years or more;

 

(ii)                                  any
distribution to the extent such distribution is required under Section 18.5
above which reflects the requirements under Code Section 401(a)(9);

 

(iii)                               the
portion of any distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities), except that for distributions made on or after January 1,
2002, after tax contributions are included in a Participant’s eligible rollover
distribution; and

 

(iv)                              any
distribution that is made upon hardship of the distributee.

 

(b)                                 Eligible
Retirement Plan. For purposes of this Section 18.9, an eligible retirement
plan is:

 

(i)            an individual
retirement account described in Code Section 408(a);

 

(ii)           an
individual retirement annuity described in Code Section 408(b);

 

(iii)          an annuity contract described in Code
Section 403(a);

 

(iv)          a qualified trust described in Code
Section 401(a);

 

(v)           an annuity plan
described in Code Section 403(b); or

 

(vi)                              an
eligible plan under Code Section 457(b) which agrees to separately account for
amounts transferred into such plan from this Trust and Plan,

 

that accepts the
distributee’s eligible rollover distribution.

 

Notwithstanding the foregoing, for years beginning
before January 1, 2002, in the case of an eligible rollover distribution to the
surviving spouse, an eligible retirement plan is limited to an individual
retirement account or individual retirement annuity.”

 

13.           Section
18A.7 of Article 18A of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 18A.7 and the substitution in
lieu thereof of a new Section 18A.7 to read as follows:

 

11

 

“18A.7                    Lump
Sum Payment of Small Amounts.

 

Notwithstanding any
contrary provision of this Trust and Plan, in the event that the Vested
Interest and Personal Accounts of a retired, terminated or deceased Participant
have a value less than or equal to the amount designated by the Company
pursuant to the Adoption Agreement, the Administrator shall direct the Trustee
to distribute such Vested Interest and Personal Accounts in a single lump sum
payment without the consent of the Participant or his Beneficiary. If elected
in the Adoption Agreement, for purposes of this Section 18A.7, the value of a
Participant’s Vested Interest and Personal Accounts shall be determined without
regard to that portion of his Vested Interest and Personal Accounts which is
attributable to rollover contributions (and earnings attributable thereto)
within the meaning of Code Sections 402(c), 403(a)(4), 403(b)(8),
408(d)(3)(A)(ii), and 457(e)(16). Any such lump sum payment shall be in full
settlement of such Participant’s or Beneficiary’s rights under this Trust and
Plan.”

 

14.           Section
18A.13 of Article 18A of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subsections (a) and (b) of said Section
18A.13 and the substitution in lieu thereof of new subsections (a) and (b) to
read as follows:

 

“(a)                            Eligible
Rollover Distribution. For purposes of this Section 18A.13, 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:

 

(1)                                  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;

 

(2)                                  any
distribution to the extent such distribution is required under Section 18A.10
above which reflects the requirements under Code Section 401(a)(9);

 

12

 

(3)                                  the
portion of any distribution that is not includible in gross income (determined
without regard to the exclusion for net unrealized appreciation with respect to
employer securities), except that for distributions made on or after January 1,
2002, after tax contributions are included in a Participant’s eligible rollover
distribution; and

 

(4)                                  any
distribution that is made upon hardship of the distributee.

 

(b)                                 Eligible
Retirement Plan. For purposes of this Section 18A.13, an eligible
retirement plan is:

 

(1)                                  an
individual retirement account described in Code Section 408(a);

 

(2)                                  an
individual retirement annuity described in Code Section 408(b);

 

(3)                                  an
annuity contract described in Code Section 403(a);

 

(4)                                  a
qualified trust described in Code Section 401(a);

 

(5)                                  an
annuity plan described in Code Section 403(b); or

 

(6)                                  an
eligible plan under Code Section 457(b) which agrees to separately account for
amounts transferred into such plan from this Trust and Plan,

 

that accepts the distributee’s eligible rollover
distribution.

 

Notwithstanding the
foregoing, for years beginning before January 1, 2002, in the case of an
eligible rollover distribution to the surviving spouse, an eligible retirement
plan is limited to an individual retirement account or individual retirement
annuity.”

 

15.           Section
24.1 of Article 24 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 24.1 and the substitution in
lieu thereof of a new Section 24.1 to read as follows:

 

“24.1       “Rollovers
and Transfers From Other Tax Qualified Plans.

 

If the Company so elects pursuant
to the Adoption Agreement, the Trustee hereunder shall accept assets
transferred or rolled over by a Covered Employee from one or more of the
following plans or arrangements in which the Covered Employee previously
participated:

 

13

 

(a)           qualified plan described in Code
Section 401(a);

 

(b)                                 Individual
Retirement Account which holds funds previously distributed to a Covered
Employee from a qualified plan described in Code Section 401(a) (“Conduit IRA”);

 

(c)           Individual Retirement Account which
is not a Conduit IRA;

 

(d)                                 annuity
contract described in Code Section 403(b), excluding employee contributions to
said annuity contract; or

 

(e)                                  an
eligible plan under Code Section 457(b) 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.

 

If elected by the Company
in the Adoption Agreement, the Trustee shall also accept from a Covered
Employee a transfer or rollover from a plan or arrangement described in the
preceding paragraph which the Covered Employee has received as the surviving
spouse of an individual who participated in such plan or arrangement.

 

The Trustee shall hold
and administer transferred assets pursuant to the terms and provisions of this
Trust and Plan and this Article 24. Upon receipt of said assets, the Trustee
shall credit such amount to a Rollover Account or to a subaccount or
sub-accounts of such Rollover Account, as appropriate or as required by law,
established for the Employee on whose behalf the assets were so transferred. Amounts
credited to a Rollover Account (including any subaccount of such Rollover
Account) on behalf of a Covered Employee pursuant to this Article 24 shall be
fully vested and nonforfeitable at all times.”

 

16.           Section
25.1 of Article 25 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the addition at the end of said Section 25.1 of a new
sentence to read as follows:

 

14

 

“Notwithstanding the foregoing, the requirements of
Code Section 416 and this Article 25 shall not apply to this Trust and Plan in
any Plan Year beginning after December 31, 2001, in which the Trust and Plan
consists solely of a cash or deferred arrangement which meets the requirements
of Code Section 401(k)(12) and matching contributions with respect to which the
requirements of Code Section 401(m)(11) are met.”

 

17.           Section
25.2 of Article 25 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of subsection (b) of said Section 25.2 and the
substitution in lieu thereof of a new subsection (b) to read as follows:

 

“(b)         “Key
Employee” shall mean:

 

(i)                                     For
Plan Years beginning prior to January 1, 2002, a “Key Employee” as described in
Code Section 416(i) which is hereby incorporated by reference and which is
described for informational purposes herein as any Employee or former Employee
of a member of the Controlled Group who at any time during the Plan Year, or
the four (4) preceding Plan Years is:

 

(A)                              an
officer of a member of the Controlled Group having Testing Compensation from
the Controlled Group for the Plan Year of determination greater than Forty-Five
Thousand Dollars ($45,000.00) or, if greater, fifty percent (50%) of the amount
specified in Code Section 415(b)(1)(A) (plus any increase for cost-of-living as
determined from time to time pursuant to regulations issued by the Secretary of
the Treasury or his delegate pursuant to Code Section 415(d);

 

(B)                                a
one-half of one percent (.5%) actual or constructive owner of a member of the
Controlled Group who owns one of the ten (10) largest interests in a member of
the Controlled Group and who is an Employee of a member of the Controlled Group
having Testing Compensation from the Controlled Group for the Plan Year of
determination greater than Thirty Thousand Dollars ($30,000.00) or, if greater,
the amount specified in Code Section 415(c)(1)(A) (plus any increase for
cost-of-living as determined from time to time pursuant to regulations issued
by the Secretary

 

15

 

of the
Treasury or his delegate pursuant to Code Section 415(d);

 

(C)                                a
five percent (5%) actual or constructive owner of a member of the Controlled
Group; or

 

(D)                               a
one percent (1%) actual or constructive owner of a member of the Controlled
Group having Testing Compensation from the Controlled Group for the Plan Year
of determination greater than One Hundred Fifty Thousand Dollars ($150,000.00);

 

provided that any such Employee also performed service
for a member of the Controlled Group during the five (5) Plan Year period
ending on the Determination Date; and provided that an amount held for the
Beneficiary of a Key Employee who is deceased shall be deemed to be an amount
held for a Key Employee; and

 

(ii)                                  for
Plan Years beginning on or after January 1, 2002, a “Key Employee” as described
in Code Section 416(i) which is hereby incorporated by reference and which is
described for informational purposes herein as any Employee or former Employee
of a member of the Controlled Group who at any time during the Plan Year is:

 

(A)                              an
officer of any member of the Controlled Group having annual Compensation
greater than One Hundred Thirty Thousand Dollars ($130,000.00), as adjusted
under Code Section 416(i)(1) for Plan Years beginning after December 31, 2002;

 

(B)                                a
five percent (5%) actual or constructive owner of a member of the Controlled
Group; or

 

(C)                                a
one percent (1%) actual or constructive owner of a member of the Controlled
Group having Testing Compensation from the Controlled Group for the Plan Year
of determination greater than One Hundred Fifty Thousand Dollars ($150,000.00);”

 

18.           Section
25.2 of Article 25 of the Trust and Plan is hereby further amended, effective
as of January 1, 2002, by the deletion of subsection (g) of said Section 25.2 and
the substitution in lieu thereof of a new subsection (g) to read as follows:

 

16

 

“(g)                           “Top-Heavy
Group” shall mean any aggregation group if the sum, as of the Determination
Date, of:

 

(i)                                     the
Present Value of the cumulative accrued benefits for Key Employees under all
defined benefit plans included in such group; and

 

(ii)                                  the
aggregate of the account balances of Key Employees under all defined
contribution plans (including any Simplified Employee Pension Plan) included in
such group;

 

exceeds sixty percent (60%) of a similar sum
determined for all Participants, former Participants and Beneficiaries
permitted to be taken into account pursuant to Section 416(g) of the Code, with
such values being determined for each plan as of the most recent Valuation Date
occurring within the twelve (12) month period ending on the Determination Date
and subject to appropriate adjustments under said Code Section 416(g) and
lawful regulations issued thereunder, including the requirement that benefits
and accounts of an Employee be increased by: (A) for Plan Years beginning
before January 1, 2002,  the aggregate
distributions with respect to such Employee during the five (5) year period
ending on the Determination Date; and (B) for Plan Years beginning on or after
January 1, 2002, the in-service distributions with respect to such Employee
during the five (5) year period ending on the Determination Date and all other
distributions with respect to such Employee during the one (1) year period
ending on the Determination Date;”

 

19.           Section
25.3 of Article 25 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of the second to last sentence of said Section
25.3 and the substitution in lieu thereof of two new sentences to read as
follows:

 

“For purposes of determining the percentage set forth
in subsection (a)(ii) above, a Participating Company’s contributions made
pursuant to Section 6.3 hereof shall be taken into account. In addition, for
purposes of determining the percentage set forth in subsection (a)(ii) above, a
Participating Company’s contributions made pursuant to

 

17

 

Section 5.1 hereof for a Key Employee shall be taken
into account, but a Participating Company’s contribution made pursuant to
Section 5.1 hereof on behalf of a Non-Key Employee shall not be taken into
account.”

 

20.           Section
26.2 of Article 26 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 26.2 and the substitution in
lieu thereof of a new Section 26.2 to read as follows:

 

“26.2                     Limitation
on Benefits.

 

In any event, the maximum
amount of Participating Company contributions, pre-tax contributions, after tax
contributions and forfeitures which can be credited annually to the Account or
Accounts of any Participant for any Limitation Year shall be such amount which
limits his Annual Additions for such year under this Trust and Plan to an
amount which, when combined with his Annual Additions, if any, under all other
pension, profit sharing and stock bonus plans of the Company or any Related
Employer which meet the requirements of Code Section 401(a), shall not exceed
the least of the following amounts:

 

(a)                                  For
Limitation Years beginning before January 1, 2002, Twenty-five percent (25%) of
the Participant’s Testing Compensation from the Company and all Related
Employers during such Limitation Year and for Limitation Years beginning on or
after January 1, 2002, One Hundred percent (100%) of the Participant’s Testing
Compensation from the Company and all Related Employers during such Limitation
Year;

 

(b)                                 For
Limitation Years beginning before January 1, 2002, Thirty Thousand Dollars
($30,000) or, if greater, twenty-five percent (25%) of the dollar limitation in
effect under Code Section 415(b)(1)(A), and for Limitation Years beginning
on or after January 1, 2002, Forty Thousand Dollars ($40,000)  (plus any increase for cost-of-living as
determined from time to time by the Secretary of Treasury of his delegate); or

 

(c)                                  The
amount which will cause the sum of the Participant’s Defined Benefit Plan
Fraction and Defined Contribution Plan Fraction to equal one (1.0). This
paragraph (c) shall not apply to the Trust and Plan for Limitation Years
beginning on or after January 1, 2000.”

 

18

 

PART II - AMENDMENTS TO ADOPTION AGREEMENT #001

 

1.             Adoption
Agreement #001 is hereby amended as set forth in Exhibit A attached hereto and
made a part hereof, effective as of the dates set forth in said Exhibit A.

 

PART III - AMENDMENTS TO ADOPTION AGREEMENT #002

 

1.             Adoption
Agreement #002 is hereby amended as set forth in Exhibit B attached hereto and
made a part hereof, effective as of the dates set forth in said Exhibit B.

 

IN WITNESS WHEREOF, the Sponsor, by its duly
authorized representative hereby executes this Amendment No. 1 this                day
of                            ,
2002.

 

	
   

  	
  CALFEE, HALTER
  & GRISWOLD LLP

  
	
   

  	
   

  
	
   

  	
  (“Sponsor”)

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
   

  	
   

  

 

19

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