Document:

PRUDENTIAL
      RETIREMENT SERVICES
DEFINED
      CONTRIBUTION PLAN AND TRUST

     

    SPONSORED
      BY

    

    PRUDENTIAL
      RETIREMENT SERVICES

    

    BASIC
      PLAN DOCUMENT #01

    

    June,
      2002

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    
      TABLE
        OF CONTENTS

       

      ARTICLE
        1

      PLAN
        ELIGIBILITY AND PARTICIPATION

       

    

    
      
        	
                1.1
                  Eligibility for Plan Participation

              	 	
                1

              
	
                1.2
                  Excluded Employees

              	 	
                1

              
	 	
                (a)
                  Independent contractors

              	 	
                1

              
	 	
                (b)
                  Leased Employees

              	 	
                1

              
	
                1.3
                  Employees of Related Employers

              	 	
                2

              
	 	
                (a)
                  Nonstandardized Agreement

              	 	
                2

              
	 	
                (b)
                  Standardized Agreement

              	 	
                2

              
	
                1.4
                  Minimum Age and Service Conditions

              	 	
                2

              
	 	
                (a)
                  Maximum permissible age and service conditions

              	 	
                2

              
	 	
                (b)
                  Year of Service

              	 	
                2

              
	 	
                (c)
                  Eligibility Computation Periods

              	 	
                2

              
	 	
                (d) Application
                  of eligibility rules

              	 	
                3

              
	 	
                (e)
                  Amendment of age and service requirements

              	 	
                3

              
	
                1.5
                  Entry Dates

              	 	
                3

              
	 	
                (a)
                  Entry Date requirements

              	 	
                3

              
	 	
                (b)
                  Single annual Entry Date

              	 	
                3

              
	
                1.6
                  Eligibility Break in Service Rules

              	 	
                4

              
	 	
                (a)
                  Rule of Parity Break in Service

              	 	
                4

              
	 	
                (b)
                  One-year Break in Service rule for Plans using a two Years of Service
                  eligibility condition

              	 	
                4

              
	 	
                (c)
                  One-year holdout Break in Service rule

              	 	
                4

              
	
                1.7
                  Eligibility upon Reemployment

              	 	
                5

              
	
                1.8
                  Operating Rules for Employees Excluded by Class

              	 	
                5

              
	 	
                (a)
                  Eligible Participant becomes part of an excluded class of
                  Employees

              	 	
                5

              
	 	
                (b)
                  Excluded Employee becomes part of an eligible class of
                  Employee

              	 	
                5

              
	
                1.9
                  Relationship to Accrual of Benefits

              	 	
                5

              
	
                1.10
                  Waiver of Participation

              	 	
                5

              
	 	 	
                 

              
	
                ARTICLE
                  2

                EMPLOYER
                  CONTRIBUTIONS AND ALLOCATIONS

              
	 	 	 
	
                2.1
                  Amount of Employer Contributions

              	 	
                6

              
	 	
                (a)
                  Limitation on Employer Contributions

              	 	
                6

              
	 	
                (b)
                  Limitation on Included Compensation

              	 	
                6

              
	 	
                (c)
                  Contribution of property

              	 	
                6

              
	 	
                (d)
                  Frozen Plan

              	 	
                6

              
	
                2.2
                  Profit Sharing Plan Contribution and Allocations

              	 	
                6

              
	 	
                (a)
                  Amount of Employer Contribution

              	 	
                6

              
	 	
                (b)
                  Allocation formula for Employer Contributions

              	 	
                7

              
	 	
                (c)
                  Special rules for determining Included Compensation

              	 	
                10

              
	
                2.3401
                  (k) Plan Contributions and Allocations

              	 	
                10

              
	 	
                (a)
                  Section 401(k) Deferrals

              	 	
                10

              

      

       

      
        
          
          

        

        
          i

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (b)
                  Employer Matching Contributions

              	 	
                11

              
	 	
                (c)
                  Qualified Matching Contributions (QMACs)

              	 	
                11

              
	 	
                (d)
                  Employer Nonelective Contributions

              	 	
                12

              
	 	
                (e)
                  Qualified Nonelective Contributions (QNECs)

              	 	
                12

              
	 	
                (f)
                  Safe Harbor Contributions

              	 	
                12

              
	 	
                (g)
                  Prior SIMPLE 401(k) plan

              	 	
                13

              
	
                2.4
                  Money Purchase Plan Contribution and Allocations

              	 	
                13

              
	 	
                (a)
                  Employer Contributions

              	 	
                13

              
	 	
                (b)
                  Uniform percentage or uniform dollar amount

              	 	
                13

              
	 	
                (c)
                  Permitted Disparity Method

              	 	
                13

              
	 	
                (d)
                  Contribution based on service

              	 	
                14

              
	 	
                (e)
                  Davis-Bacon Contribution Formula

              	 	
                14

              
	 	
                (f)
                  Applicable period for determining Included Compensation

              	 	
                15

              
	 	
                (g)
                  Special rules for determining Included Compensation

              	 	
                15

              
	 	
                (h)
                  Limit on contribution where Employer maintains another plan in
                  addition to
                  a money purchase plan

              	 	
                15

              
	
                2.5
                  Target Benefit Plan Contribution

              	 	
                15

              
	 	
                (a)
                  Stated Benefit

              	 	
                15

              
	 	
                (b)
                  Employer Contribution

              	 	
                16

              
	 	
                (c)
                  Benefit formula

              	 	
                16

              
	 	
                (d)
                  Definitions

              	 	
                21

              
	
                2.6
                  Allocation Conditions

              	 	
                23

              
	 	
                (a)
                  Safe harbor allocation condition

              	 	
                24

              
	 	
                (b)
                  Application of last day of employment rule for money purchase and
                  target
                  benefit Plans in year of termination

              	 	
                24

              
	 	
                (c)
                  Elapsed Time Method

              	 	
                24

              
	 	
                (d)
                  Special allocation condition for Employer Matching Contributions
                  under
                  Nonstandardized 401(k) Agreement

              	 	
                24

              
	 	
                (e)
                  Application to designated period

              	 	
                25

              
	
                2.7
                  Fail-Safe Coverage Provision

              	 	
                26

              
	 	
                (a)
                  Top-Heavy Plans

              	 	
                27

              
	 	
                (b)
                  Category 1 Employees - Otherwise Eligible Participants (who are
                  Nonhighly
                  Compensated Employees) who are still employed by the Employer on
                  the last
                  day of the Plan Year but who failed to satisfy the Plan's Hours
                  of Service
                  condition

              	 	
                27

              
	 	
                (c)
                  Category 2 Employees - Otherwise Eligible Participants (who are
                  Nonhighly
                  Compensated Employees) who terminated employment during the Plan
                  Year with
                  more than 500 Hours of Service

              	 	
                27

              
	 	
                (d)
                  Special Fail-Safe Coverage Provision

              	 	
                27

              
	
                2.8
                  Deductible Employee Contributions

              	 	
                27

              
	 	 	
                 

              
	
                ARTICLE
                  3

                EMPLOYEE
                  AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND
                  TRANSFERS

              
	 
	
                3.1
                  Employee After-Tax Contributions

              	 	
                28

              
	
                3.2
                  Rollover Contributions

              	 	
                28

              
	
                3.3
                  Transfer of Assets

              	 	
                28

              
	 	
                (a)
                  Protection of Protected Benefits

              	 	
                29

              
	 	
                (b)
                  Transferee plan

              	 	
                29

              

      

      
        	 	
                (c)
                  Transfers from a Defined Benefit Plan, money purchase plan or 401(k)
                  plan

              	 	
                29

              

      

       

      
        
          
          

        

        
          ii

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (d)
                  Qualified Transfer

              	 	
                29

              
	 	
                (e)Trustee's
                  right to refuse transfer

              	 	
                31

              
	 	 	
                 

              
	
                ARTICLE
                  4

                
                  PARTICIPANT
                    VESTING

                

              
	
              	 	 
	
                4.1
                  In General

              	 	
                32

              
	 	
                (a)
                  Attainment of Normal Retirement Age

              	 	
                32

              
	 	
                (b)
                  Vesting upon death, becoming Disabled, or attainment of Early Retirement
                  Age

              	 	
                32

              
	 	
                (c)
                  Addition of Employer Nonelective Contribution or Employer Matching
                  Contribution

              	 	
                32

              
	 	
                (d)
                  Vesting upon merger, consolidation or transfer

              	 	
                32

              
	
                4.2
                  Vesting Schedules

              	 	
                32

              
	 	
                (a)
                  Full and immediate vesting schedule

              	 	
                32

              
	 	
                (b)
                  7-year graded vesting schedule

              	 	
                33

              
	 	
                (c)
                  6-year graded vesting schedule

              	 	
                33

              
	 	
                (d)
                  5-year cliff vesting schedule

              	 	
                33

              
	 	
                (e)
                  3-year cliff vesting schedule

              	 	
                33

              
	 	
                (f)
                  Modified vesting schedule

              	 	
                33

              
	
                4.3
                  Shift to/from Top-Heavy Vesting Schedule

              	 	
                33

              
	
                4.4
                  Vesting Computation Period

              	 	
                33

              
	 	
                (a)
                  Anniversary Years

              	 	
                33

              
	 	
                (b)
                  Measurement on same Vesting Computation Period

              	 	
                33

              
	
                4.5
                  Crediting Years of Service for Vesting Purposes

              	 	
                33

              
	 	
                (a)
                  Calculating Hours of Service

              	 	
                33

              
	 	
                (b)
                  Excluded service

              	 	
                34

              
	
                4.6
                  Vesting Break in Service Rules

              	 	
                34

              
	 	
                (a)
                  One-year holdout Break in Service

              	 	
                34

              
	 	
                (b)
                  Five-Year Forfeiture Break in Service

              	 	
                34

              
	 	
                (c)
                  Rule of Parity Break in Service

              	 	
                34

              
	
                4.7
                  Amendment of Vesting Schedule

              	 	
                35

              
	
                4.8
                  Special Vesting Rule - In-Service Distribution When Account Balance
                  Less
                  than 100% Vested

              	 	
                35

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    5

                

                FORFEITURES

              
	 	 	 
	
                5.1
                  In General

              	 	
                36

              
	
                5.2
                  Timing of forfeiture

              	 	
                36

              
	 	
                (a)
                  Cash-Out Distribution

              	 	
                36

              
	 	
                (b)
                  Five-Year Forfeiture Break in Service

              	 	
                36

              
	 	
                (c)
                  Lost Participant or Beneficiary

              	 	
                36

              
	 	
                (d)
                  Forfeiture of Employer Matching Contributions

              	 	
                36

              
	
                5.3
                  Forfeiture Events

              	 	
                36

              
	 	
                (a)
                  Cash-Out Distribution

              	 	
                36

              
	 	
                (b)
                  Five-Year Forfeiture Break in Service

              	 	
                38

              
	 	
                (c)
                  Lost Participant or Beneficiary

              	 	
                39

              
	 	
                (d)
                  Forfeiture of Employer Matching Contributions

              	 	
                39

              
	
                5.4
                  Timing of Forfeiture Allocation

              	 	
                39

              

      

       

      
        
          
          

        

        
          iii

          
            

          

        

        
          
          

        

      

       

      
        	
                5.5
                  Method of Allocating Forfeitures

              	 	
                39

              
	 	
                (a)
                  Reallocation of forfeitures

              	 	
                39

              
	 	
                (b)
                  Reduction of contributions

              	 	
                39

              
	 	
                (c)
                  Payment of Plan expenses

              	 	
                39

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    6

                

                SPECIAL
                  SERVICE CREDITING PROVISIONS

              
	 	 	 
	
                6.1
                  Year of Service - Eligibility

              	 	
                40

              
	 	
                (a)
                  Selection of Hours of Service

              	 	
                40

              
	 	
                (b)
                  Use of Equivalency Method

              	 	
                40

              
	 	
                (c)
                  Use of Elapsed Time Method

              	 	
                40

              
	
                6.2
                  Eligibility Computation Period

              	 	
                40

              
	
                6.3
                  Year of Service - Vesting

              	 	
                40

              
	 	
                (a)
                  Selection of Hours of Service

              	 	
                40

              
	 	
                (b)
                  Equivalency Method

              	 	
                40

              
	 	
                (c)
                  Elapsed Time Method

              	 	
                41

              
	
                6.4
                  Vesting Computation Period

              	 	
                41

              
	
                6.5
                  Definitions

              	 	
                41

              
	 	
                (a)
                  Equivalency Method

              	 	
                41

              
	 	
                (b)
                  Elapsed Time Method

              	 	
                41

              
	
                6.6
                  Switching Crediting Methods

              	 	
                41

              
	 	
                (a)
                  Shift from crediting Hours of Service to Elapsed Time
                  Method

              	 	
                41

              
	 	
                (b)
                  Shift from Elapsed Time Method to an Hours of Service
                  method

              	 	
                42

              
	
                6.7
                  Service with Predecessor Employers

              	 	
                42

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    7

                

                LIMITATION
                  ON PARTICIPANT ALLOCATIONS

              
	 	 	 
	
                7.1
                  Annual Additions Limitation - No Other Plan
                  Participation

              	 	
                43

              
	 	
                (a)
                  Annual Additions Limitation

              	 	
                43

              
	 	
                (b)
                  Using estimated Total Compensation

              	 	
                43

              
	 	
                (c)
                  Disposition of Excess Amount

              	 	
                43

              
	
                7.2
                  Annual Additions Limitation - Participation in Another
                  Plan

              	 	
                44

              
	 	
                (a)
                  In general

              	 	
                44

              
	 	
                (b)
                  This Plan's Annual Addition Limitation

              	 	
                44

              
	 	
                (c)
                  Annual Additions reduction

              	 	
                44

              
	 	
                (d)
                  No Annual Additions permitted

              	 	
                44

              
	 	
                (e)
                  Using estimated Total Compensation

              	 	
                44

              
	 	
                (f)
                  Excess Amounts

              	 	
                45

              
	 	
                (g)
                  Disposition of Excess Amounts

              	 	
                45

              
	
                7.3
                  Modification of Correction Procedures

              	 	
                45

              
	
                7.4
                  Definitions Relating to the Annual Additions
                  Limitation

              	 	
                45

              
	 	
                (a)
                  Annual Additions

              	 	
                45

              
	 	
                (b)
                  Defined Contribution Dollar Limitation

              	 	
                46

              
	 	
                (c)
                  Employer

              	 	
                46

              
	 	
                (d)
                  Excess Amount

              	 	
                46

              

      

       

      
        
          
          

        

        
          iv

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (e)
                  Limitation Year

              	 	
                46

              
	 	
                (f)
                  Maximum Permissible Amount

              	 	
                46

              
	 	
                (g)
                  Total Compensation

              	 	
                46

              
	
                7.5
                  Participation in a Defined Benefit Plan

              	 	
                47

              
	 	
                (a)
                  Repeal of rule

              	 	
                47

              
	 	
                (b)
                  Special definitions relating to Section 7.5

              	 	
                47

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    8

                

                PLAN
                  DISTRIBUTIONS

              
	 	 	
                 

              
	
                8.1
                  Distribution Options

              	 	
                49

              
	
                8.2
                  Amount Eligible for Distribution

              	 	
                49

              
	
                8.3
                  Distributions After Termination of Employment

              	 	
                49

              
	 	
                (a)
                  Account Balance exceeding $5,000

              	 	
                49

              
	 	
                (b)
                  Account Balance not exceeding $5,000

              	 	
                50

              
	 	
                (c)
                  Permissible distribution events under a 401(k) plan

              	 	
                50

              
	 	
                (d)
                  Disabled Participant

              	 	
                50

              
	 	
                (e)
                  Determining whether vested Account Balance exceeds $5,000

              	 	
                50

              
	 	
                (f)
                  Effective date of $5,000 vested Account Balance rule

              	 	
                51

              
	
                8.4
                  Distribution upon the Death of the Participant

              	 	
                51

              
	 	
                (a)
                  Post-retirement death benefit

              	 	
                51

              
	 	
                (b)
                  Pre-retirement death benefit

              	 	
                51

              
	 	
                (c)
                  Determining a Participant's Beneficiary

              	 	
                52

              
	
                8.5
                  Distributions Prior to Termination of Employment

              	 	
                53

              
	 	
                (a)
                  Employee After-Tax Contributions, Rollover Contributions, and
                  transfers

              	 	
                53

              
	 	
                (b)
                  Employer Contributions

              	 	
                53

              
	 	
                (c)
                  Section 401(k) Deferrals, Qualified Nonelective Contributions,
                  Qualified
                  Matching Contributions, and Safe Harbor Contributions

              	 	
                53

              
	 	
                (d)
                  Corrective distributions

              	 	
                54

              
	
                8.6
                  Hardship Distribution

              	 	
                54

              
	 	
                (a)
                  Safe harbor Hardship distribution

              	 	
                54

              
	 	
                (b)
                  Non-safe harbor Hardship distribution

              	 	
                55

              
	 	
                (c)
                  Amount available for distribution

              	 	
                55

              
	
                8.7
                  Participant Consent

              	 	
                55

              
	 	
                (a)
                  Participant notice

              	 	
                55

              
	 	
                (b)
                  Special rules

              	 	
                55

              
	
                8.8
                  Direct Rollovers

              	 	
                56

              
	 	
                (a)
                  Eligible Rollover Distribution

              	 	
                56

              
	 	
                (b)
                  Eligible Retirement Plan

              	 	
                56

              
	 	
                (c)
                  Direct Rollover

              	 	
                56

              
	 	
                (d)
                  Direct Rollover notice

              	 	
                57

              
	 	
                (e)
                  Special rules for Hardship withdrawals of Section 401(k)
                  Deferrals

              	 	
                57

              
	
                8.9
                  Sources of Distribution

              	 	
                57

              
	 	
                (a)
                  Exception for Hardship withdrawals

              	 	
                57

              
	 	
                (b)
                  In-kind distributions

              	 	
                57

              

      

       

      
        
          
          

        

        
          v

          
            

          

        

        
          
          

        

      

       

      
        	
                
                  ARTICLE
                    9

                

                JOINT
                  AND SURVIVOR ANNUITY REQUIREMENTS

              
	 	 	
                 

              
	
                9.1
                  Applicability

              	 	
                58

              
	 	
                (a)
                  Election to have requirements apply

              	 	
                58

              
	 	
                (b)
                  Election to have requirements not apply

              	 	
                58

              
	 	
                (c)
                  Accumulated deductible employee contributions

              	 	
                58

              
	
                9.2
                  Qualified Joint and Survivor Annuity (QJSA)

              	 	
                58

              
	
                9.3
                  Qualified Preretirement Survivor Annuity (QPSA)

              	 	
                58

              
	
                9.4
                  Definitions

              	 	
                59

              
	 	
                (a)
                  Qualified Joint and Survivor Annuity (QJSA)

              	 	
                59

              
	 	
                (b)
                  Qualified Preretirement Survivor Annuity (QPSA)

              	 	
                59

              
	 	
                (c)
                  Distribution Commencement Date

              	 	
                59

              
	 	
                (d)
                  Qualified Election

              	 	
                59

              
	 	
                (e)
                  QPSA Election Period

              	 	
                59

              
	 	
                (f)
                  Pre-Age 35 Waiver

              	 	
                60

              
	
                9.5
                  Notice Requirements

              	 	
                60

              
	 	
                (a)
                  QJSA

              	 	
                60

              
	 	
                (b)
                  QPSA

              	 	
                60

              
	
                9.6
                  Exception to the Joint and Survivor Annuity
                  Requirements

              	 	
                60

              
	
                9.7
                  Transitional Rules

              	 	
                60

              
	 	
                (a)
                  Automatic joint and survivor annuity

              	 	
                61

              
	 	
                (b)
                  Election of early survivor annuity

              	 	
                61

              
	 	
                (c)
                  Qualified Early Retirement Age

              	 	
                61

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    10

                

                REQUIRED
                  DISTRIBUTIONS

              
	 	 	 
	
                10.1
                  Required Distributions Before Death

              	 	
                62

              
	 	
                (a)
                  Deferred distributions

              	 	
                62

              
	 	
                (b)
                  Required minimum distributions

              	 	
                62

              
	
                10.2
                  Required Distributions After Death

              	 	
                62

              
	 	
                (a)
                  Distribution beginning before death

              	 	
                62

              
	 	
                (b)
                  Distribution beginning after death

              	 	
                62

              
	 	
                (c)
                  Treatment of trust beneficiaries as Designated
                  Beneficiaries

              	 	
                63

              
	 	
                (d)
                  Trust beneficiary qualifying for marital deduction

              	 	
                63

              
	
                10.3
                  Definitions

              	 	
                64

              
	 	
                (a)
                  Required Beginning Date

              	 	
                64

              
	 	
                (b)
                  Five-Percent Owner

              	 	
                64

              
	 	
                (c)
                  Designated Beneficiary

              	 	
                64

              
	 	
                (d)
                  Applicable Life Expectancy

              	 	
                64

              
	 	
                (e)
                  Life Expectancy

              	 	
                65

              
	 	
                (f)
                  Distribution Calendar Year

              	 	
                65

              
	 	
                (g)
                  Participant's Benefit

              	 	
                65

              
	
                10.4
                  GUST Elections

              	 	
                65

              
	 	
                (a)
                  Distributions under Old-Law Required Beginning Date rules

              	 	
                65

              

      

       

      
        
          
          

        

        
          vi

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (b)
                  Option to postpone distributions

              	 	
                65

              
	 	
                (c)
                  Election to stop minimum required distributions

              	 	
                66

              
	
                10.5
                  Transitional Rule

              	 	
                67

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    11

                

                PLAN
                  ADMINISTRATION AND SPECIAL OPERATING RULES

              
	 	 	 
	
                11.1
                  Plan Administrator

              	 	
                68

              
	 	
                (a)
                  Acceptance of responsibility by designated Plan
                  Administrator

              	 	
                68

              
	 	
                (b)
                  Resignation of designated Plan Administrator

              	 	
                68

              
	 	
                (c)
                  Named Fiduciary

              	 	
                68

              
	
                11.2
                  Duties and Powers of the Plan Administrator

              	 	
                68

              
	 	
                (a)
                  Delegation of duties and powers

              	 	
                68

              
	 	
                (b)
                  Specific duties and powers

              	 	
                68

              
	
                11.3
                  Employer Responsibilities

              	 	
                69

              
	
                11.4
                  Plan Administration Expenses

              	 	
                69

              
	
                11.5
                  Qualified Domestic Relations Orders (QDROs)

              	 	
                69

              
	 	
                (a)
                  In general

              	 	
                69

              
	 	
                (b)
                  Qualified Domestic Relations Order (QDRO)

              	 	
                69

              
	 	
                (c)
                  Recognition as a QDRO

              	 	
                69

              
	 	
                (d)
                  Contents of QDRO

              	 	
                70

              
	 	
                (e)
                  Impermissible QDRO provisions

              	 	
                70

              
	 	
                (f)
                  Immediate distribution to Alternate Payee

              	 	
                70

              
	 	
                (g)
                  No fee for QDRO determination

              	 	
                70

              
	 	
                (h)
                  Default QDRO procedure

              	 	
                70

              
	
                11.6
                  Claims Procedure

              	 	
                71

              
	 	
                (a)
                  Filing a claim

              	 	
                71

              
	 	
                (b)
                  Notification of Plan Administrator's decision

              	 	
                72

              
	 	
                (c)
                  Review procedure

              	 	
                72

              
	 	
                (d)
                  Decision on review

              	 	
                72

              
	 	
                (e)
                  Default claims procedure

              	 	
                72

              
	
                11.7
                  Operational Rules for Short Plan Years

              	 	
                72

              
	
                11.8
                  Operational Rules for Related Employer Groups

              	 	
                73

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    12

                

                TRUST
                  PROVISIONS

              
	 	 	 
	
                12.1
                  Creation of Trust

              	 	
                74

              
	
                12.2
                  Trustee

              	 	
                74

              
	 	
                (a)
                  Discretionary Trustee

              	 	
                74

              
	 	
                (b)
                  Directed Trustee

              	 	
                74

              
	
                12.3
                  Trustee's Responsibilities Regarding Administration of
                  Trust

              	 	
                74

              
	
                12.4
                  Trustee's Responsibility Regarding Investment of Plan
                  Assets

              	 	
                75

              
	
                12.5
                  More than One Person as Trustee

              	 	
                76

              
	
                12.6
                  Annual Valuation

              	 	
                76

              
	
                12.7
                  Reporting to Plan Administrator and Employer

              	 	
                76

              
	
                12.8
                  Reasonable Compensation

              	 	
                76

              

      

       

      
        
          
          

        

        
          vii

          
            

          

        

        
          
          

        

      

       

      
        	
                12.9
                  Resignation and Removal of Trustee

              	 	
                77

              
	
                12.10
                  Indemnification of Trustee

              	 	
                77

              
	
                12.11
                  Appointment of Custodian

              	 	
                77

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    13

                

                PLAN
                  ACCOUNTING AND INVESTMENTS

              
	 	 	
                 

              
	
                13.1
                  Participant Accounts

              	 	
                78

              
	
                13.2
                  Value of Participant Accounts

              	 	
                78

              
	 	
                (a)
                  Periodic valuation

              	 	
                78

              
	 	
                (b)
                  Daily valuation

              	 	
                78

              
	
                13.3
                  Adjustments to Participant Accounts

              	 	
                78

              
	 	
                (a)
                  Distributions and forfeitures from a Participant's Account

              	 	
                78

              
	 	
                (b)
                  Life insurance premiums and dividends

              	 	
                78

              
	 	
                (c)
                  Contributions and forfeitures allocated to a Participant's
                  Account

              	 	
                78

              
	 	
                (d)
                  Net income or loss

              	 	
                78

              
	
                13.4
                  Procedures for Determining Net Income or Loss

              	 	
                78

              
	 	
                (a)
                  Net income or loss attributable to General Trust Account

              	 	
                78

              
	 	
                (b)
                  Net income or loss attributable to a Directed Account

              	 	
                79

              
	 	
                (c)
                  Share or unit accounting

              	 	
                79

              
	 	
                (d)
                  Suspense accounts

              	 	
                79

              
	
                13.5
                  Investments under the Plan

              	 	
                80

              
	 	
                (a)
                  Investment options

              	 	
                80

              
	 	
                (b)
                  Limitations on the investment in Qualifying Employer Securities
                  and
                  Qualifying Employer Real Property

              	 	
                80

              
	 	
                (c)
                  Participant direction of investments

              	 	
                81

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    14

                

                PARTICIPANT
                  LOANS

              
	 	 	 
	
                14.1
                  Default Loan Policy

              	 	
                83

              
	
                14.2
                  Administration of Loan Program

              	 	
                83

              
	
                14.3
                  Availability of Participant Loans

              	 	
                83

              
	
                14.4
                  Reasonable Interest Rate

              	 	
                83

              
	
                14.5
                  Adequate Security

              	 	
                83

              
	
                14.6
                  Periodic Repayment

              	 	
                84

              
	 	
                (a)
                  Unpaid leave of absence

              	 	
                84

              
	 	
                (b)
                  Military leave

              	 	
                84

              
	
                14.7
                  Loan Limitations

              	 	
                84

              
	
                14.8
                  Segregated Investment

              	 	
                85

              
	
                14.9
                  Spousal Consent

              	 	
                85

              
	
                14.10
                  Procedures for Loan Default

              	 	
                85

              
	
                14.11
                  Termination of Employment

              	 	
                86

              
	 	
                (a)
                  Offset of outstanding loan

              	 	
                86

              
	 	
                (b)
                  Direct Rollover

              	 	
                86

              
	 	
                (c)
                  Modified loan policy

              	 	
                86

              

      

       

      
        
          
          

        

        
          viii

          
            

          

        

        
          
          

        

      

       

      
        	
                
                  ARTICLE
                    15

                

                INVESTMENT
                  IN LIFE INSURANCE

              
	 	 	 
	
                15.1
                  Investment in Life Insurance

              	 	
                87

              
	
                15.2
                  Incidental Life Insurance Rules

              	 	
                87

              
	 	
                (a)
                  Ordinary life insurance policies

              	 	
                87

              
	 	
                (b)
                  Life insurance policies other than ordinary life

              	 	
                87

              
	 	
                (c)
                  Combination of ordinary and other life insurance policies

              	 	
                87

              
	 	
                (d)
                  Exception for certain profit sharing and 401(k) plans

              	 	
                87

              
	 	
                (e)
                  Exception for Employee After-Tax Contributions and Rollover
                  Contributions

              	 	
                87

              
	
                15.3
                  Ownership of Life Insurance Policies

              	 	
                87

              
	
                15.4
                  Evidence of Insurability

              	 	
                87

              
	
                15.5
                  Distribution of Insurance Policies

              	 	
                87

              
	
                15.6
                  Discontinuance of Insurance Policies

              	 	
                88

              
	
                15.7
                  Protection of Insurer

              	 	
                88

              
	
                15.8
                  No Responsibility for Act of Insurer

              	 	
                88

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    16

                

                TOP-HEAVY
                  PLAN REQUIREMENTS

              
	 	 	 
	
                16.1
                  In General

              	 	
                89

              
	
                16.2
                  Top-Heavy Plan Consequences

              	 	
                89

              
	 	
                (a)
                  Minimum allocation for Non-Key Employees

              	 	
                89

              
	 	
                (b)
                  Special Top-Heavy Vesting Rules

              	 	
                91

              
	
                16.3
                  Top-Heavy Definitions

              	 	
                91

              
	 	
                (a)
                  Determination Date

              	 	
                91

              
	 	
                (b)
                  Determination Period

              	 	
                91

              
	 	
                (c)
                  Key Employee

              	 	
                91

              
	 	
                (d)
                  Permissive Aggregation Group

              	 	
                91

              
	 	
                (e)
                  Present Value

              	 	
                91

              
	 	
                (f)
                  Required Aggregation Group

              	 	
                92

              
	 	
                (g)
                  Top-Heavy Plan

              	 	
                92

              
	 	
                (h)
                  Top-Heavy Ratio

              	 	
                92

              
	 	
                (i)
                  Total Compensation

              	 	
                93

              
	 	
                (j)
                  Valuation Date

              	 	
                93

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    17

                

                401(k)
                  PLAN PROVISIONS

              
	 	 	
                 

              
	
                17.1
                  Limitation on the Amount of Section 401(k)
                  Deferrals

              	 	
                94

              
	 	
                (a)
                  In general

              	 	
                94

              
	 	
                (b)
                  Maximum deferral limitation

              	 	
                94

              
	 	
                (c)
                  Correction of Code §402(g) violation

              	 	
                94

              
	
                17.2
                  Nondiscrimination Testing of Section 401(k) Deferrals - ADP
                  Test

              	 	
                95

              
	 	
                (a)
                  ADP Test testing methods

              	 	
                95

              
	 	
                (b)
                  Special rule for first Plan Year

              	 	
                96

              
	 	
                (c)
                  Use of QMACs and QNECs under the ADP Test

              	 	
                96

              

      

       

      
        
          
          

        

        
          ix

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (d)
                  Correction of Excess Contributions

              	 	
                96

              
	 	
                (e)
                  Adjustment of deferral rate for Highly Compensated
                  Employees

              	 	
                98

              
	
                17.3
                  Nondiscrimination Testing of Employer Matching Contributions and
                  Employee
                  After-Tax Contributions - ACP Test

              	 	
                98

              
	 	
                (a)
                  ACP Test testing methods

              	 	
                98

              
	 	
                (b)
                  Special rule for first Plan Year

              	 	
                99

              
	 	
                (c)
                  Use of Section 401(k) Deferrals and QNECs under the ACP
                  Test

              	 	
                99

              
	 	
                (d)
                  Correction of Excess Aggregate Contributions

              	 	
                99

              
	 	
                (e)
                  Adjustment of contribution rate for Highly Compensated
                  Employees

              	 	
                101

              
	
                17.4
                  Multiple Use Test

              	 	
                101

              
	 	
                (a)
                  Aggregate Limit

              	 	
                101

              
	 	
                (b)
                  Correction of the Multiple Use Test

              	 	
                101

              
	
                17.5
                  Special Testing Rules

              	 	
                102

              
	 	
                (a)
                  Special rule for determining ADP and ACP of Highly Compensated
                  Employee
                  Group

              	 	
                102

              
	 	
                (b)
                  Aggregation of plans

              	 	
                102

              
	 	
                (c)
                  Disaggregation of plans

              	 	
                102

              
	 	
                (d)
                  Special rules for the Prior Year Testing Method

              	 	
                103

              
	
                17.6
                  Safe Harbor 401(k) Plan Provisions

              	 	
                103

              
	 	
                (a)
                  Safe harbor conditions

              	 	
                103

              
	 	
                (b)
                  Deemed compliance with ADP Test

              	 	
                107

              
	 	
                (c)
                  Deemed compliance with ACP Test

              	 	
                107

              
	 	
                (d)
                  Rules for applying the ACP Test

              	 	
                108

              
	 	
                (e)
                  Aggregated plans

              	 	
                108

              
	 	
                (f)
                  First year of plan

              	 	
                108

              
	
                17.7
                  Definitions

              	 	
                108

              
	 	
                (a)
                  ACP - Average Contribution Percentage

              	 	
                108

              
	 	
                (b)
                  ADP - Average Deferral Percentage

              	 	
                108

              
	 	
                (c)
                  Excess Aggregate Contributions

              	 	
                108

              
	 	
                (d)
                  Excess Contributions

              	 	
                109

              
	 	
                (e)
                  Highly Compensated Employee Group

              	 	
                109

              
	 	
                (f)
                  Nonhighly Compensated Employee Group

              	 	
                109

              
	 	
                (g)
                  QMACs - Qualified Matching Contribution

              	 	
                109

              
	 	
                (h)
                  QNECs - Qualified Nonelective Contributions

              	 	
                109

              
	 	
                (i)
                  Testing Compensation

              	 	
                109

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    18

                

                PLAN
                  AMENDMENTS AND TERMINATION

              
	 	 	
                 

              
	
                18.1
                  Plan Amendments

              	 	
                110

              
	 	
                (a)
                  Amendment by the Prototype Sponsor

              	 	
                110

              
	 	
                (b)
                  Amendment by the Employer

              	 	
                110

              
	 	
                (c)
                  Protected Benefits

              	 	
                111

              
	
                18.2
                  Plan Termination

              	 	
                111

              
	 	
                (a)
                  Full and immediate vesting

              	 	
                111

              
	 	
                (b)
                  Distribution procedures

              	 	
                111

              

      

       

      
        
          
          

        

        
          x

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (c)
                  Termination upon merger, liquidation or dissolution of the
                  Employer

              	 	
                112

              
	
                18.3
                  Merger or Consolidation

              	 	
                112

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    19

                

                MISCELLANEOUS

              
	 	 	
                 

              
	
                19.1
                  Exclusive Benefit

              	 	
                113

              
	
                19.2
                  Return of Employer Contributions

              	 	
                118

              
	 	
                (a)
                  Mistake of fact

              	 	
                118

              
	 	
                (b)
                  Disallowance of deduction

              	 	
                118

              
	 	
                (c)
                  Failure to initially qualify

              	 	
                113

              
	
                19.3
                  Alienation or Assignment

              	 	
                113

              
	
                19.4
                  Participants' Rights

              	 	
                113

              
	
                19.5
                  Military Service

              	 	
                113

              
	
                19.6
                  Paired Plans

              	 	
                113

              
	
                19.7
                  Annuity Contract

              	 	
                114

              
	
                19.8
                  Use of IRS compliance programs

              	 	
                114

              
	
                19.9
                  Loss of Prototype Status

              	 	
                114

              
	
                19.10
                  Governing Law

              	 	
                114

              
	
                19.11
                  Waiver of Notice

              	 	
                114

              
	
                19.12
                  Use of Electronic Media

              	 	
                114

              
	
                19.13
                  Severability of Provisions

              	 	
                114

              
	
                19.14
                  Binding Effect

              	 	
                114

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    20

                

                GUST
                  ELECTIONS AND EFFECTIVE DATES

              
	 	 	
                 

              
	
                20.1
                  GUST Effective Dates

              	 	
                115

              
	
                20.2
                  Highly Compensated Employee Definition

              	 	
                115

              
	 	
                (a)
                  Top-Paid Group Test

              	 	
                115

              
	 	
                (b)
                  Calendar Year Election

              	 	
                116

              
	 	
                (c)
                  Old-Law Calendar Year Election

              	 	
                116

              
	
                20.3
                  Required Minimum Distributions

              	 	
                116

              
	
                20.4
                  $5,000 Involuntary Distribution Threshold

              	 	
                116

              
	
                20.5
                  Repeal of Family Aggregation for Allocation
                  Purposes

              	 	
                116

              
	
                20.6
                  ADP/ACP Testing Methods

              	 	
                116

              
	
                20.7
                  Safe Harbor 401(k) Plan

              	 	
                116

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    21

                

                PARTICIPATION
                  BY RELATED EMPLOYERS (CO-SPONSORS)

              
	 	 	
                 

              
	
                21.1
                  Co-Sponsor Adoption Page

              	 	
                117

              
	
                21.2
                  Participation by Employees of Co-Sponsor

              	 	
                117

              
	
                21.3
                  Allocation of Contributions and Forfeitures

              	 	
                117

              
	
                21.4
                  Co-Sponsor No Longer a Related Employer

              	 	
                117

              
	 	
                (a)
                  Manner of discontinuing participation

              	 	
                117

              
	 	
                (b)
                  Multiple employer plan

              	 	
                117

              
	
                21.5
                  Special Rules for Standardized Agreements

              	 	
                117

              

      

       

      
        
          
          

        

        
          xi

          
            

          

        

        
          
          

        

      

       

      
        	 	
                (a)
                  New Related Employer

              	 	
                118

              
	 	
                (b)
                  Former Related Employer

              	 	
                118

              
	
              	 	
                 

              
	
                
                  ARTICLE
                    22

                

                PLAN
                  DEFINITIONS

              	 	
                 

              
	 	 	 
	
                22.1
                  Account

              	 	
                119

              
	
                22.2
                  Account Balance

              	 	
                119

              
	
                22.3
                  Accrued Benefit

              	 	
                119

              
	
                22.4
                  ACP —
                  Average Contribution Percentage

              	 	
                119

              
	
                22.5
                  ACP Test — Actual Contribution Percentage Test

              	 	
                119

              
	
                22.6
                  Actual Hours Crediting Method

              	 	
                119

              
	
                22.7
                  Adoption Agreement

              	 	
                119

              
	
                22.8
                  ADP — Average Deferral Percentage

              	 	
                119

              
	
                22.9
                  ADP Test — Actual Deferral Percentage Test

              	 	
                119

              
	
                22.10
                  Agreement

              	 	
                119

              
	
                22.11
                  Aggregate Limit

              	 	
                119

              
	
                22.12
                  Alternate Payee

              	 	
                119

              
	
                22.13
                  Anniversary Year Method

              	 	
                119

              
	
                22.14
                  Anniversary Years

              	 	
                119

              
	
                22.15
                  Annual Additions

              	 	
                119

              
	
                22.16
                  Annual Additions Limitation

              	 	
                120

              
	
                22.17
                  Annuity Starting Date

              	 	
                120

              
	
                22.18
                  Applicable Life Expectancy

              	 	
                120

              
	
                22.19
                  Applicable Percentage

              	 	
                120

              
	
                22.20
                  Average Compensation

              	 	
                120

              
	
                22.21
                  Averaging Period

              	 	
                120

              
	
                22.22
                  Balance Forward Method

              	 	
                120

              
	
                22.23
                  Basic Plan Document

              	 	
                120

              
	
                22.24
                  Beneficiary

              	 	
                120

              
	
                22.25
                  BPD

              	 	
                120

              
	
                22.26
                  Break-in-Service - Eligibility

              	 	
                120

              
	
                22.27
                  Break-in-Service - Vesting

              	 	
                120

              
	
                22.28
                  Calendar Year Election

              	 	
                120

              
	
                22.29
                  Cash-Out Distribution

              	 	
                120

              
	
                22.30
                  Code

              	 	
                120

              
	
                22.31
                  Code §415 Safe Harbor Compensation

              	 	
                121

              
	
                22.32
                  Compensation Dollar Limitation

              	 	
                121

              
	
                22.33
                  Co-Sponsor

              	 	
                121

              
	
                22.34
                  Co-Sponsor Adoption Page

              	 	
                121

              
	
                22.35
                  Covered Compensation

              	 	
                121

              
	
                22.36
                  Cumulative Disparity Limit

              	 	
                121

              
	
                22.37
                  Current Year Testing Method

              	 	
                121

              
	
                22.38
                  Custodian

              	 	
                121

              
	
                22.39
                  Davis-Bacon Act Service

              	 	
                121

              

      

       

      
        
          
          

        

        
          xii

          
            

          

        

        
          
          

        

      

       

      
        	
                22.40
                  Davis-Bacon Contribution Formula

              	 	
                121

              
	
                22.41
                  Defined Benefit Plan

              	 	
                121

              
	
                22.42
                  Defined Benefit Plan Fraction

              	 	
                122

              
	
                22.43
                  Defined Contribution Plan

              	 	
                122

              
	
                22.44
                  Defined Contribution Plan Dollar Limitation

              	 	
                122

              
	
                22.45
                  Defined Contribution Plan Fraction

              	 	
                122

              
	
                22.46
                  Designated Beneficiary

              	 	
                122

              
	
                22.47
                  Determination Date

              	 	
                122

              
	
                22.48
                  Determination Period

              	 	
                122

              
	
                22.49
                  Determination Year

              	 	
                122

              
	
                22.50
                  Directed Account

              	 	
                122

              
	
                22.51
                  Directed Trustee

              	 	
                122

              
	
                22.52
                  Direct Rollover

              	 	
                122

              
	
                22.53
                  Disabled

              	 	
                122

              
	
                22.54
                  Discretionary Trustee

              	 	
                122

              
	
                22.55
                  Distribution Calendar Year

              	 	
                122

              
	
                22.56
                  Distribution Commencement Date

              	 	
                122

              
	
                22.57
                  Early Retirement Age

              	 	
                122

              
	
                22.58
                  Earned Income

              	 	
                122

              
	
                22.59
                  Effective Date

              	 	
                123

              
	
                22.60
                  Elapsed Time Method

              	 	
                123

              
	
                22.61
                  Elective Deferrals

              	 	
                123

              
	
                22.62
                  Eligibility Computation Period

              	 	
                123

              
	
                22.63
                  Eligible Participant

              	 	
                123

              
	
                22.64
                  Eligible Rollover Distribution

              	 	
                123

              
	
                22.65
                  Eligible Retirement Plan

              	 	
                123

              
	
                22.66
                  Employee

              	 	
                123

              
	
                22.67
                  Employee After-Tax Contribution Account

              	 	
                124

              
	
                22.68
                   Employee After-Tax Contributions

              	 	
                124

              
	
                22.69
                  Employer

              	 	
                124

              
	
                22.70
                  Employer Contribution Account

              	 	
                124

              
	
                22.71
                  Employer Contributions

              	 	
                124

              
	
                22.72
                  Employer Matching Contribution Account

              	 	
                124

              
	
                22.73
                  Employer Matching Contributions

              	 	
                124

              
	
                22.74
                  Employer Nonelective Contributions

              	 	
                124

              
	
                22.75
                  Employment Commencement Date

              	 	
                124

              
	
                22.76
                  Employment Period

              	 	
                124

              
	
                22.77
                  Entry Date

              	 	
                124

              
	
                22.78
                  Equivalency Method

              	 	
                124

              
	
                22.79
                  ERISA

              	 	
                124

              
	
                22.80
                  Excess Aggregate Contributions

              	 	
                124

              
	
                22.81
                  Excess Amount

              	 	
                124

              
	
                22.82
                  Excess Compensation

              	 	
                124

              
	
                22.83
                  Excess Contributions

              	 	
                125

              

      

       

      
        
          
          

        

        
          xiii

          
            

          

        

        
          
          

        

      

       

      
        	
                22.84
                  Excess Deferrals

              	 	
                125

              
	
                22.85
                  Excluded Employee

              	 	
                125

              
	
                22.86
                  Fail-Safe Coverage Provision

              	 	
                125

              
	
                22.87
                  Favorable IRS Letter

              	 	
                125

              
	
                22.88
                  Five-Percent Owner

              	 	
                125

              
	
                22.89
                  Five-Year Forfeiture Break in Service

              	 	
                125

              
	
                22.90
                  Flat Benefit

              	 	
                125

              
	
                22.91
                  Flat Excess Benefit

              	 	
                125

              
	
                22.92
                  Flat Offset Benefit

              	 	
                125

              
	
                22.93
                  Former Related Employer

              	 	
                125

              
	
                22.94
                  Four-Step Formula

              	 	
                125

              
	
                22.95
                  General Trust Account

              	 	
                125

              
	
                22.96
                  GUST Legislation

              	 	
                125

              
	
                22.97
                  Hardship

              	 	
                125

              
	
                22.98
                  Highest Average Compensation

              	 	
                125

              
	
                22.99
                  Highly Compensated Employee

              	 	
                125

              
	 	
                (a)
                  Definition

              	 	
                125

              
	 	
                (b)
                  Other Definitions

              	 	
                126

              
	 	
                (c)
                  Application of Highly Compensated Employee definition

              	 	
                133

              
	
                22.100
                  Highly Compensated Employee Group

              	 	
                133

              
	
                22.101
                  Hour of Service

              	 	
                133

              
	 	
                (a)
                  Performance of duties

              	 	
                133

              
	 	
                (b)
                  Nonperformance of duties

              	 	
                133

              
	 	
                (c)
                  Back pay award

              	 	
                133

              
	 	
                (d)
                  Related Employers/Leased Employees

              	 	
                133

              
	 	
                (e)
                  Maternity/paternity leave

              	 	
                133

              
	
                22.102
                  Included Compensation

              	 	
                127

              
	
                22.103
                  Insurer

              	 	
                128

              
	
                22.104
                  Integrated Benefit Formula

              	 	
                128

              
	
                22.105
                  Integration Level

              	 	
                128

              
	
                22.106
                  Investment Manager

              	 	
                128

              
	
                22.107
                  Key Employee

              	 	
                128

              
	
                22.108
                  Leased Employee

              	 	
                128

              
	
                22.109
                  Life Expectancy

              	 	
                128

              
	
                22.110
                  Limitation Year

              	 	
                128

              
	
                22.111
                  Lookback Year

              	 	
                128

              
	
                22.112
                  Maximum Disparity Percentage

              	 	
                128

              
	
                22.113
                  Maximum Offset Percentage

              	 	
                128

              
	
                22.114
                  Maximum Permissible Amount

              	 	
                128

              
	
                22.115
                  Measuring Period

              	 	
                128

              
	
                22.116
                  Multiple Use Test

              	 	
                128

              
	
                22.117
                  Named Fiduciary

              	 	
                128

              
	
                22.118
                  Net Profits

              	 	
                128

              
	
                22.119
                  New Related Employer

              	 	
                128

              

      

       

      
        
          
          

        

        
          xiv

          
            

          

        

        
          
          

        

      

       

      
        	
                22.120
                  Nonhighly Compensated Employee

              	 	
                129

              
	
                22.121
                  Nonhighly Compensated Employee Group

              	 	
                129

              
	
                22.122
                  Nonintegrated Benefit Formula

              	 	
                129

              
	
                22.123
                  Non-Key Employee

              	 	
                129

              
	
                22.124
                  Nonresident Alien Employees

              	 	
                129

              
	
                22.125
                  Nonstandardized Agreement

              	 	
                129

              
	
                22.126
                  Normal Retirement Age

              	 	
                129

              
	
                22.127
                  Offset Compensation

              	 	
                129

              
	
                22.128
                  Offset Benefit Formula

              	 	
                129

              
	
                22.129
                  Old-Law Calendar Year Election

              	 	
                129

              
	
                22.130
                  Old-Law Required Beginning Date

              	 	
                129

              
	
                22.131
                  Owner-Employee

              	 	
                129

              
	
                22.132
                  Paired Plans

              	 	
                129

              
	
                22.133
                  Participant

              	 	
                129

              
	
                22.134
                  Period of Severance

              	 	
                129

              
	
                22.135
                  Permissive Aggregation Group

              	 	
                129

              
	
                22.136
                  Permitted Disparity Method

              	 	
                129

              
	
                22.137
                  Plan

              	 	
                129

              
	
                22.138
                  Plan Administrator

              	 	
                130

              
	
                22.139
                  Plan Year

              	 	
                130

              
	
                22.140
                  Pre-Age 35 Waiver

              	 	
                130

              
	
                22.141
                  Predecessor Employer

              	 	
                130

              
	
                22.142
                  Predecessor Plan

              	 	
                130

              
	
                22.143
                  Present Value

              	 	
                130

              
	
                22.144
                  Present Value Stated Benefit

              	 	
                130

              
	
                22.145
                  Prior Year Testing Method

              	 	
                130

              
	
                22.146
                  Pro Rata Allocation Method

              	 	
                130

              
	
                22.147
                  Projected Annual Benefit

              	 	
                130

              
	
                22.148
                  Protected Benefit

              	 	
                130

              
	
                22.149
                  Prototype Plan

              	 	
                130

              
	
                22.150
                  Prototype Sponsor

              	 	
                130

              
	
                22.151
                  QDRO — Qualified Domestic Relations Order

              	 	
                130

              
	
                22.152
                  QJSA — Qualified Joint and Survivor Annuity

              	 	
                130

              
	
                22.153
                  QMAC Account

              	 	
                130

              
	
                22.154
                  QMACs — Qualified Matching Contributions

              	 	
                130

              
	
                22.155
                  QNEC Account

              	 	
                131

              
	
                22.156
                  QNECs — Qualified Nonelective Contributions

              	 	
                131

              
	
                22.157
                  QPSA — Qualified Preretirement Survivor Annuity

              	 	
                131

              
	
                22.158
                  QPSA Election Period

              	 	
                131

              
	
                22.159
                  Qualified Election

              	 	
                131

              
	
                22.160
                  Qualified Transfer

              	 	
                131

              
	
                22.161
                  Qualifying Employer Real Property

              	 	
                131

              
	
                22.162
                  Qualifying Employer Securities

              	 	
                131

              
	
                22.163
                  Reemployment Commencement Date

              	 	
                131

              

      

       

      
        
          
          

        

        
          xv

          
            

          

        

        
          
          

        

      

       

      
        	
                22.164
                  Related Employer

              	 	
                131

              
	
                22.165
                  Required Aggregation Group

              	 	
                131

              
	
                22.166
                  Required Beginning Date

              	 	
                131

              
	
                22.167
                  Reverse QNEC Method

              	 	
                131

              
	
                22.168
                  Rollover Contribution Account

              	 	
                131

              
	
                22.169
                  Rollover Contribution

              	 	
                131

              
	
                22.170
                  Rule of Parity Break in Service

              	 	
                131

              
	
                22.171
                  Safe Harbor 401(k) Plan

              	 	
                131

              
	
                22.172
                  Safe Harbor Contribution

              	 	
                131

              
	
                22.173
                  Safe Harbor Matching Contribution Account

              	 	
                131

              
	
                22.174
                  Safe Harbor Matching Contributions

              	 	
                132

              
	
                22.175
                  Safe Harbor Nonelective Contribution Account

              	 	
                132

              
	
                22.176
                  Safe Harbor Nonelective Contributions

              	 	
                132

              
	
                22.177
                  Salary Reduction Agreement

              	 	
                132

              
	
                22.178
                  Section 401(k) Deferral Account

              	 	
                132

              
	
                22.179
                  Section 401(k) Deferrals

              	 	
                132

              
	
                22.180
                  Self-Employed Individual

              	 	
                132

              
	
                22.181Shareholder-Employee

              	 	
                132

              
	
                22.182
                  Shift-to-Plan-Year Method

              	 	
                132

              
	
                22.183
                  Short Plan Year

              	 	
                132

              
	
                22.184
                  Social Security Retirement Age

              	 	
                132

              
	
                22.185
                  Standardized Agreement

              	 	
                132

              
	
                22.186
                  Stated Benefit

              	 	
                132

              
	
                22.187
                  Straight Life Annuity

              	 	
                132

              
	
                22.188
                  Successor Plan

              	 	
                133

              
	
                22.189
                  Taxable Wage Base

              	 	
                133

              
	
                22.190
                  Testing Compensation

              	 	
                133

              
	
                22.191
                  Theoretical Reserve

              	 	
                133

              
	
                22.192
                  Three Percent Method

              	 	
                133

              
	
                22.193
                  Top-Paid Group

              	 	
                133

              
	
                22.194
                  Top-Paid Group Test

              	 	
                133

              
	
                22.195
                  Top-Heavy Plan

              	 	
                133

              
	
                22.196
                  Top-Heavy Ratio

              	 	
                133

              
	
                22.197
                  Total Compensation

              	 	
                133

              
	 	
                (a)
                  W-2 Wages

              	 	
                133

              
	 	
                (b)
                  Withholding Wages

              	 	
                133

              
	 	
                (c)
                  Code §415 Safe Harbor Compensation

              	 	
                133

              
	
                22.198
                  Transfer Account

              	 	
                134

              
	
                22.199
                  Trust

              	 	
                134

              
	
                22.200
                  Trustee

              	 	
                134

              
	
                22.201
                  Two-Step Formula

              	 	
                134

              
	
                22.202
                  Union Employee

              	 	
                134

              
	
                22.203
                  Unit Benefit

              	 	
                134

              
	
                22.204
                  Unit Excess Benefit

              	 	
                134

              

      

       

      
        
          
          

        

        
          xvi

          
            

          

        

        
          
          

        

      

       

      
        	
                22.205
                  Unit Offset Benefit

              	 	
                134

              
	
                22.206
                  Valuation Date

              	 	
                134

              
	
                22.207
                  Vesting Computation Period

              	 	
                134

              
	
                22.208
                  W-2 Wages

              	 	
                135

              
	
                22.209
                  Withholding Wages

              	 	
                135

              
	
                22.210
                  Year of Participation

              	 	
                135

              
	
                22.211
                  Year of Service

              	 	
                135

              

      

    

     

    
      
        
        

      

      
        xvii

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      1

    PLAN
      ELIGIBILITY AND PARTICIPATION

    

    This
      Article contains the rules for determining when an Employee becomes eligible
      to
      participate in the Plan. Part 1 and Part 2 of the Agreement contain specific
      elections for applying these Plan eligibility and participation rules. Article
      6
      of this BPD and Part 7 of the Agreement contain special service crediting
      elections to override the default provisions under this Article.

    

    
      	
              1.1

            	
              Eligibility
                for Plan Participation. An
                Employee who satisfies the Plan's minimum age and service conditions
                (as
                elected in Part 1, #5 of the Agreement) is eligible to participate
                in the
                Plan beginning on the Entry Date selected in Part 2 of the Agreement,
                unless he/she is specifically excluded from participation under Part
                1, #4
                of the Agreement. An Employee who has satisfied the Plan's minimum
                age and
                service conditions and is employed on his/her Entry Date is referred
                to as
                an Eligible Participant. (See Section 1.7 below for the rules regarding
                an
                Employee who terminates employment prior to his/her Entry Date.)
                An
                Employee who is excluded from participation under Part 1, #4 of the
                Agreement is referred to as an Excluded
                Employee.

            

    

    

    
      	
              1.2

            	
              Excluded
                Employees. Unless
                specifically excluded under Part 1, #4 of the Agreement, all Employees
                of
                the Employer are entitled to participate under the Plan upon becoming
                an
                Eligible Participant. Any Employee who is excluded under Part 1,
                #4 of the
                Agreement may not participate under the Plan, unless such Excluded
                Employee subsequently becomes a member of an eligible class of Employees.
                (See Section 1.8(b) of this Article for rules regarding an Excluded
                Employee's entry into the Plan if he/she subsequently becomes a member
                of
                an eligible class of Employees.) 

            

    

    

    The
      Employer may elect under Part 1, #4 of the 401(k) Agreement to exclude different
      groups of Employees for Section 401(k) Deferrals, Employer Matching
      Contributions, and Employer Nonelective Contributions. Unless provided otherwise
      under Part 1, #4.f. of the Nonstandardized 401(k) Agreement, for purposes of
      determining the Excluded Employees, any selection made with respect to Section
      401(k) Deferrals also will apply to any Employee After-Tax Contributions and
      any
      Safe Harbor Contributions; any selections made with respect to Employer Matching
      Contributions also will apply to any Qualified Matching Contributions (QMACs);
      and any selections made with respect to Employer Nonelective Contributions
      also
      will apply to any Qualified Nonelective Contributions (QNECs).

    

    
      	 	
              (a)

            	
              Independent
                contractors.
                Any individual who is an independent contractor, or who performs
                services
                with the Employer under an agreement that identifies the individual
                as an
                independent contractor, is specifically excluded from the Nonstandardized
                Plan. In the event the Internal Revenue Service (IRS) retroactively
                reclassifies such an individual as an Employee, the reclassified
                Employee
                will become an Eligible Participant on the date the IRS issues a
                final
                determination regarding his/her employment status (or the individual's
                Entry Date, if later), unless the individual is otherwise excluded
                from
                participation under Part 1, #4 of the Nonstandardized Agreement.
                For
                periods prior to the date of such final determination, the reclassified
                Employee will not have any rights to accrued benefits under the Plan,
                except as agreed to by the Employer and the IRS, or as set forth
                in an
                amendment adopted by the Employer.

            

    

    

    
      	 	
              (b)

            	
              Leased
                Employees. If
                an individual is a Leased Employee, such individual is treated as
                an
                Employee of the Employer and may participate under the Plan upon
                satisfying the Plan's minimum age and service conditions, unless
                the
                Employer elects to exclude Leased Employees from participation under
                Part
                1, #4.d. of the Nonstandardized
                Agreement.

            

    

    

    
      	 	
              (1)

            	
              Definition
                of Leased Employee. Effective
                for Plan Years beginning after December 31, 1996, a Leased Employee,
                as
                defined in Code §414(n), is an individual who performs services for the
                Employer on a substantially full time basis for a period of at least
                one
                year pursuant to an agreement between the Employer and a leasing
                organization, provided such services are performed under the primary
                direction or control of the recipient Employer. For Plan Years beginning
                before January 1, 1997, the definition of Leased Employee is as defined
                under Code §414(n), as in effect for such
                years.

            

    

    

    
      	 	
              (2)

            	
              Credit
                for benefits. If
                a Leased Employee receives contributions or benefits under a plan
                maintained by the leasing organization that are attributable to services
                performed for the Employer, such contributions or benefits shall
                be
                treated as provided by the
                Employer.

            

    

    

    
      	 	
              (3)

            	
              Safe
                harbor plan. A
                Leased Employee will not be considered an Employee of the Employer
                if such
                Leased Employee is covered by a money purchase plan of the leasing
                organization which provides: (i) a nonintegrated employer contribution
                of
                at least 10% of compensation, (ii) immediate participation, and (iii)
                full
                and immediate vesting. For this paragraph to apply, Leased Employees
                must
                not constitute more than 20% of the total Nonhighly Compensated Employees
                of the Employer.

            

    

    
      
        
        

      

      
        1

        
          

        

      

       

    

     

    
      	
              1.3

            	
              Employees
                of Related Employers. Employees
                of the Employer that executes the Signature Page of the Agreement
                and
                Employees of any Related Employer that executes a Co-Sponsor Adoption
                Page
                under the Agreement are eligible to participate in this
                Plan.

            

    

    

    
      	 	
              (a)

            	
              Nonstandardized
                Agreement. In a Nonstandardized Agreement, a Related Employer is
                not required to execute a Co-Sponsor Adoption Page. However, Employees
                of
                a Related Employer that does not execute a Co-Sponsor Adoption Page
                are
                not eligible to participate in the
                Plan.

            

    

     

    
      	 	
              (b)

            	
              Standardized
                Agreement. In
                a Standardized Agreement, Employees of all Related Employers are
                eligible
                to participate under the Plan upon satisfying any required minimum
                age
                and/or service conditions (unless otherwise excluded under Part 1,
                #4 of
                the Agreement). All Related Employers (who have Employees who may
                be
                eligible under the Plan) must execute a Co-Sponsor Adoption Page
                under the
                Agreement, so the Employees of such Related Employers are eligible
                to
                become Participants in the Plan. (See Article 21 for applicable rules
                if a
                Related Employer does not sign the Co-Sponsor Adoption Page and the
                effect
                of an acquisition or disposition transaction that is described in
                Code
                §410(b)(6)(C).)

            

    

    

    
      	
              1.4

            	
              Minimum
                Age and Service Conditions. Part
                1, #5 of the Agreement contains specific elections as to the minimum
                age
                and service conditions which an Employee must satisfy prior to becoming
                eligible to participate under the Plan. An Employee may be required
                to
                attain a specific age or to complete a certain amount of service
                with the
                Employer prior to commencing participation under the Plan. If no
                minimum
                age or service conditions apply to a particular contribution (i.e.,
                the
                Employer elects "None" under Part 1, #5.a. of the Agreement), an
                Employee
                is treated as satisfying the Plan's eligibility requirements on the
                individual's Employment Commencement
                Date.

            

    

    

    Different
      age and service conditions may be selected under Part 1, #5 of the 401(k)
      Agreement for Section 401(k) Deferrals, Employer Matching Contributions, and
      Employer Nonelective Contributions. For purposes of applying the eligibility
      conditions under Part 1, #5, any selection made with respect to Section 401(k)
      Deferrals also will apply to any Employee After-Tax Contributions; any
      selections made with respect to Employer Matching Contributions also will apply
      to any Qualified Matching Contributions (QMACs); and any selections made with
      respect to Employer Nonelective Contributions also will apply to any Qualified
      Nonelective Contributions (QNECs), unless otherwise provided under Part 1,
      #5.f.
      of the Nonstandardized 401(k) Agreement. In addition, any eligibility conditions
      selected with respect to Section 401(k) Deferrals also will apply to any Safe
      Harbor Contributions designated under Part 4E of the 401(k) Agreement, unless
      otherwise provided under Part 4E, #30.d. of the 401(k) Agreement. If different
      conditions apply for different contributions, the rules in this Article for
      determining when an Employee is an Eligible Participant are applied separately
      with respect to each set of eligibility conditions.

    

    
      	 	
              (a)

            	
              Maximum
                permissible age and service conditions. Code
                §410(a) provides limits on the maximum permissible age and service
                conditions that may be required prior to Plan participation. The
                Employer
                may not require an Employee, as a condition of Plan participation,
                to
                attain an age older than age 21. The Employer also may not require
                an
                Employee to complete more than one Year of Service, unless the Employer
                elects full and immediate vesting under Part 6 of the Agreement,
                in which
                case the Employer may require an Employee to complete up to two Years
                of
                Service. (The Employer may not require an Employee to complete more
                than
                one Year of Service to be eligible to make Section 401(k) Deferrals
                under
                the 401(k) Agreement.)

            

    

    

    
      	 	
              (b)

            	
              Year
                of Service. Unless
                the Employer elects otherwise under Part 7, #23 of the Agreement
                [Part 7,
                #41 of the 401(k) Agreement], an Employee will earn one Year of Service
                for purposes of applying the eligibility rules under this Article
                if the
                Employee completes at least 1,000 Hours of Service with the Employer
                during an Eligibility Computation Period (as defined in subsection
                (c)
                below). An Employee will receive credit for a Year of Service, as
                of the
                end of the Eligibility Computation Period, if the Employee completes
                the
                required Hours of Service during such period, even if the Employee
                is not
                employed for the entire period. In calculating an Employee's Hours
                of
                Service for purposes of applying the eligibility rules under this
                Article,
                the Employer will use the Actual Hours Crediting Method, unless elected
                otherwise under Part 7 of the Agreement. (See Article 6 of this BPD
                for a
                description of alternative service crediting
                methods.)

            

    

    

    
      	 	
              (c)

            	
              Eligibility
                Computation Periods. For
                purposes of determining Years of Service under this Article, an Employee's
                initial Eligibility Computation Period is the 12-month period beginning
                on
                the Employee's Employment Commencement Date. If one Year of Service
                is
                required for eligibility, and the Employee is not credited with a
                Year of
                Service for the first Eligibility Computation Period, subsequent
                Eligibility Computation Periods are calculated under the
                Shift-to-Plan-Year Method, unless the Employer elects under Part
                7, #24.a.
                of the Agreement [Part 7, #42.a. of the 401(k) Agreement] to use
                the
                Anniversary Year Method. If two Years of Service are required for
                eligibility, subsequent Eligibility Computation Periods are measured
                on
                the Anniversary Year Method, unless the Employer elects under Part
                7,
                #24.b. of the Agreement [Part 7, #42.b. of the 401(k) Agreement]
                to use
                the Shift-to-Plan-Year Method. In the case of a 401(k) Agreement
                in which
                a two Years of Service eligibility condition is used for either Employer
                Matching Contributions or Employer Nonelective Contributions, the
                method
                used to determine Eligibility Computation Periods for the two Years
                of
                Service condition also will apply to any one Year of Service eligibility
                condition used with respect to any other contributions under the
                Plan.

            

    

    
      
        
        

      

      
        2

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              Shift-to-Plan-Year
                Method.
                Under the Shift-to-Plan-Year Method, after the initial Eligibility
                Computation Period, subsequent Eligibility Computation Periods are
                measured using the Plan Year. In applying the Shift-to-Plan-Year
                Method,
                the first Eligibility Computation Period following the shift to the
                Plan
                Year is the first Plan Year that commences after the Employee's Employment
                Commencement Date. See Section 11.7 for rules that apply if there
                is a
                short Plan Year.

            

    

    

    
      	 	
              (2)

            	
              Anniversary
                Year Method. Under
                the Anniversary Year Method, after the initial Eligibility Computation
                Period, each subsequent Eligibility Computation Period is the 12-month
                period commencing with the anniversary of the Employee's Employment
                Commencement Date.

            

    

    

    
      	 	
              (d)

            	
              Application
                of eligibility rules.

            

    

    

    
      	 	
              (1)

            	
              General
                rule - Effective Date. All
                Employees who have satisfied the conditions for being an Eligible
                Participant (and have reached their Entry Date (as determined under
                Part 2
                of the Agreement)) as of the Effective Date of the Plan are eligible
                to
                participate in the Plan as of the Effective Date (provided the Employee
                is
                employed on such date and is not otherwise excluded from participation
                under Part 1, #4 of the Agreement). If an Employee has satisfied
                all the
                conditions for being an Eligible Participant as of the Effective
                Date of
                the Plan, except the Employee has not yet reached his/her Entry Date,
                the
                Employee will become an Eligible Participant on the appropriate Entry
                Date
                in accordance with this Article.

            

    

    

    
      	 	
              (2)

            	
              Dual
                eligibility provision. The
                Employer may modify the rule described in subsection (1) above by
                electing
                under Part 1, #6.a. of the Nonstandardized Agreement [Part 1, #6
                of the
                Standardized Agreement] to treat all Employees employed on the Effective
                Date of the Plan as Eligible Participants as of such date. Alternatively,
                the Employer may elect under Part 1, #6.b. of the Nonstandardized
                Agreement to apply the dual eligibility provision as of a specified
                date.
                Any Employee employed as of a date designated under Part 1, #6 will
                be
                deemed to be an Eligible Participant as of the later of such date
                or the
                Effective Date of this Plan, whether or not the Employee has otherwise
                satisfied the eligibility conditions designated under Part 1, #5
                and
                whether or not the Employee has otherwise reached his/her Entry Date
                (as
                designated under Part 2 of the Agreement). Thus, all eligible Employees
                employed on the date designated under Part 1, #6 will commence
                participating under the Plan as of the appropriate
                date.

            

    

    

    
      	 	
              (e)

            	
              Amendment
                of age and service requirements. If
                the Plan's minimum age and service conditions are amended, an Employee
                who
                is an Eligible Participant immediately prior to the effective date
                of the
                amendment is deemed to satisfy the amended requirements. This provision
                may be modified under the special Effective Date provisions under
                Appendix
                A of the Agreement.

            

    

    

    
      	
              1.5

            	
              Entry
                Dates.
                Part 2 of the Agreement contains specific elections regarding the
                Entry
                Dates under the Plan. An Employee's Entry Date is the date as of
                which
                he/she is first considered an Eligible Participant. Depending on
                the
                elections in Part 2 of the Agreement, the Entry Date may be the exact
                date
                on which an Employee completes the Plan's age and service conditions,
                or
                it might be some date that occurs before or after such conditions
                are
                satisfied. If an Employee is excluded from participation under Part
                1, #4
                of the Agreement, see the rules under Section 1.8 of this
                Article.

            

    

    

    The
      Employer may elect under Part 2 of the 401(k) Agreement to apply different
      Entry
      Dates for Section 401(k) Deferrals, Employer Matching Contributions, and
      Employer Nonelective Contributions. Unless provided otherwise in Part 2, #8.f.
      of the Nonstandardized 401(k) Agreement, the Entry Date chosen for Section
      401(k) Deferrals also applies to any Employee After-Tax Contributions and to
      any
      Safe Harbor Contributions designated under Part 4E of the Agreement; the Entry
      Date chosen for Employer Matching Contributions also applies to any Qualified
      Matching Contributions (QMACs); and the Entry Date chosen for Employer
      Nonelective Contributions also applies to any Qualified Nonelective
      Contributions (QNECs). 

    

    
      	 	
              (a)

            	
              Entry
                Date requirements.
                Except as provided under Section 1.4(d)(2) above, an Employee (other
                than
                an Excluded Employee) commences participation under the Plan (i.e.,
                becomes an Eligible Participant) as of the Entry Date selected in
                Part 2
                of the Agreement, provided the individual is employed by the Employer
                on
                that Entry Date. (See Section 1.7 below for the rules applicable
                to
                Employees who are not employed on the Entry Date.) In no event may
                an
                Eligible Participant's Entry Date be later than: (1) the first day
                of the
                Plan Year beginning after the date on which the Eligible Participant
                satisfies the maximum permissible minimum age and service conditions
                described in Section 1.4, or (2) six months after the date the Eligible
                Participant satisfies such age and service
                conditions.

            

    

    

    
      	 	
              (b)

            	
              Single
                annual Entry Date. If
                the Employer elects a single annual Entry Date under Part 2, #8 of
                the
                Agreement, the maximum permissible age and service conditions described
                in
                Section 1.4 above are reduced by one-half (1/2) year, unless: (1)
                the
                Employer elects under Part 2, #7.c. of the Agreement to use the Entry
                Date
                nearest
                the date the Employee satisfies the Plan's minimum age and service
                conditions and
                the
                Entry Date is the first day of the Plan Year or (2) the Employer
                elects
                under Part 2, #7.d. of the Agreement to use the Entry Date preceding
                the
                date the Employee satisfies the Plan's minimum age and service
                conditions.

            

    

    
      
        
        

      

      
        3

        
          

        

      

       

    

     

    
      	
              1.6

            	
              Eligibility
                Break in Service Rules. For
                purposes of eligibility to participate, an Employee is credited with
                all
                Years of Service earned with the Employer, except as provided under
                the
                following Break in Service rules. In applying these Break in Service
                rules, Years of Service and Breaks in Service (as defined in Section
                22.26) are measured on the same Eligibility Computation Period as
                defined
                in Section 1.4(c) above.

            

    

    

    
      	 	
              (a)

            	
              Rule
                of Parity Break in Service.
                This Break in Service rule applies only to Participants who are totally
                nonvested (i.e., 0% vested) in their Employer Contribution Account
                and
                Employer Matching Contribution Account, as applicable. Under this
                Break in
                Service rule, if a nonvested Participant incurs a period of consecutive
                one-year Breaks in Service which equals or exceeds the greater of
                five (5)
                or the Participant's aggregate number of Years of Service with the
                Employer, all service earned prior to the consecutive Break in Service
                period will be disregarded and the Participant will be treated as
                a new
                Employee for purposes of determining eligibility under the Plan.
                The
                Employer may elect under Part 7, #27 of the Agreement [Part 7, #45
                of the
                401(k) Agreement] not to apply the Rule of Parity Break in Service
                rule.

            

    

    

    
      	 	
              (1)

            	
              Previous
                application of the Rule of Parity Break in Service
                rule.
                In
                determining a Participant's aggregate Years of Service for purposes
                of
                applying the Rule of Parity Break in Service, any Years of Service
                otherwise disregarded under a previous application of this rule are
                disregarded.

            

    

    

    
      	 	
              (2)

            	
              Application
                to the 401(k) Agreement. The
                Rule of Parity Break in Service rule applies only to determine the
                individual's right to resume as an Eligible Participant with respect
                to
                his/her Employer Contribution Account and/or Employer Matching
                Contribution Account. In determining whether a Participant is totally
                nonvested for purposes of applying the Rule of Parity Break in Service
                rule, the Participant's Section 401(k) Deferral Account, Employee
                After-Tax Contribution Account, QMAC Account, QNEC Account, Safe
                Harbor
                Nonelective Contribution Account, Safe Harbor Matching Contribution
                Account, and Rollover Contribution Account are
                disregarded.

            

    

    

    
      	 	
              (b)

            	
              One-year
                Break in Service rule for Plans using a two Years of Service eligibility
                condition. If
                the Employer elects to use the two Years of Service eligibility condition
                under Part 1, #5.e. of the Agreement, any Employee who incurs a one-year
                Break in Service before satisfying the two Years of Service eligibility
                condition will not be credited with service earned before such one-year
                Break in Service.

            

    

    

    
      	 	
              (c)

            	
              One-year
                holdout Break in Service rule. The
                one-year holdout Break in Service rule will not apply unless the
                Employer
                specifically elects in Part 7, #27.b. of the Nonstandardized Agreement
                [Part 7, #45.b. of the Nonstandardized 401(k) Agreement] to have
                it apply.
                If the one-year holdout Break in Service rule is elected, an Employee
                who
                has a one-year Break in Service will not be credited for eligibility
                purposes with any Years of Service earned before such one-year Break
                in
                Service until the Employee has completed a Year of Service after
                the
                one-year Break in Service. (The one-year holdout Break in Service
                rule
                does not apply under the Standardized
                Agreements.)

            

    

    

    
      	 	
              (1)

            	
              Operating
                rules. An
                Employee who is precluded from receiving Employer Contributions (other
                than Section 401(k) Deferrals) as a result of the one-year holdout
                Break
                in Service rule, and who completes a Year of Service following the
                Break
                in Service, is reinstated as an Eligible Participant as of the first
                day
                of the 12-month measuring period (determined under subsection (2)
                or (3)
                below) during which the Employee completes the Year of Service. Unless
                otherwise selected under Part 7, #45.b.(1)(b) of the Nonstandardized
                401(k) Agreement, the one-year holdout Break in Service rule does
                not
                apply to preclude an otherwise Eligible Participant from making Section
                401(k) Deferrals to the Plan. If the Employer elects under Part 7,
                #45.b.(1)(b) of the Nonstandardized 401(k) Agreement to have the
                one-year
                holdout Break in Service rule apply to Section 401(k) Deferrals,
                an
                Employee who is precluded from making Section 401(k) Deferrals as
                a result
                of this Break in Service rule is re-eligible to make Section 401(k)
                Deferrals immediately upon completing 1,000 Hours of Service with
                the
                Employer during a subsequent measuring period (as determined under
                subsection (2) or (3) below). No corrective action need be taken
                by the
                Employer as a result of the failure to retroactively permit the Employee
                to make Section 401(k) Deferrals.

            

    

    

    
      	 	
              (2)

            	
              Plans
                using the Shift-to-Plan-Year Method.
                If
                the Plan uses the Shift-to-Plan-Year Method (as defined in Section
                1.4(c)(1)) for measuring Years of Service, the period for determining
                whether an Employee completes a Year of Service following the one-year
                Break in Service is the 12-month period commencing on the Employee's
                Reemployment Commencement Date and, if necessary, subsequent Plan
                Years
                beginning with the Plan Year which includes the first anniversary
                of the
                Employee's Reemployment Commencement
                Date.

            

    

    
      
        
        

      

      
        4

        
          

        

      

       

    

     

    
      	 	
              (3)

            	
              Plans
                using Anniversary Year Method.
                If
                the Plan uses the Anniversary Year Method (as defined in Section
                1.4(c)(2)) for measuring Years of Service, the period for determining
                whether an Employee completes a Year of Service following the one-year
                Break in Service is the 12-month period which commences on the Employee's
                Reemployment Commencement Date and, if necessary, subsequent 12-month
                periods beginning on anniversaries of the Employee's Reemployment
                Commencement Date.

            

    

    

    
      	
              1.7

            	
              Eligibility
                upon Reemployment. Subject
                to the Break in Service rules under Section 1.6, a former Employee
                is
                reinstated as an Eligible Participant immediately upon rehire if
                the
                Employee had satisfied the Plan's minimum age and service conditions
                prior
                to termination of employment, regardless of whether the Employee
                was
                actually employed on his/her Entry Date, unless the Employee is an
                Excluded Employee upon his/her return to employment. This requirement
                is
                deemed satisfied if a rehired Employee is permitted to commence making
                Section 401(k) Deferrals as of the beginning of the first payroll
                period
                commencing after the Employee's Reemployment Commencement
                Date.

            

    

    

    If
      an
      Employee is reemployed prior to his/her Entry Date, the Employee does not become
      an Eligible Participant under the Plan until such Entry Date. A rehired Employee
      who had not satisfied the Plan's minimum age and service conditions prior to
      termination of employment is eligible to participate in the Plan on the
      appropriate Entry Date following satisfaction of the eligibility requirements
      under this Article.

    

    
      	
              1.8

            	
              Operating
                Rules for Employees Excluded by Class.

            

    

    

    
      	 	
              (a)

            	
              Eligible
                Participant becomes part of an excluded class of Employees.
                If
                an Eligible Participant becomes part of an excluded class of Employees,
                his/her status as an Eligible Participant ceases immediately. As
                provided
                in subsection (b) below, such Employee's status as an Eligible Participant
                will resume immediately upon his/her returning to an eligible class
                of
                Employees, regardless of whether such date is a normal Entry Date
                under
                the Plan, subject to the application of any Break in Service rules
                under
                Section 1.6 and the special rule for Section 401(k) Deferrals under
                subsection (b) below.

            

    

    

    
      	 	
              (b)

            	
              Excluded
                Employee becomes part of an eligible class of Employee.
                If
                an Excluded Employee becomes part of an eligible class of Employees,
                the
                following rules apply. If the Entry Date that otherwise would have
                applied
                to such Employee following his/her completion of the Plan's minimum
                age
                and service conditions has already passed, then the Employee becomes
                an
                Eligible Participant on the date he/she becomes part of the eligible
                class
                of Employees, regardless of whether such date is a normal Entry Date
                under
                the Plan. This requirement is deemed satisfied if the Employee is
                permitted to commence making Section 401(k) Deferrals as of the beginning
                of the first payroll period commencing after the Employee becomes
                part of
                an eligible class of Employees. If the Entry Date that would have
                applied
                to such Employee has not passed, then the Employee becomes an Eligible
                Participant on such Entry Date. If the Employee has not satisfied
                the
                Plan's minimum age and service conditions, the Employee will become
                an
                Eligible Participant on the appropriate Entry Date following satisfaction
                of the eligibility requirements under this
                Article.

            

    

    

    
      	
              1.9

            	
              Relationship
                to Accrual of Benefits. An
                Eligible Participant is entitled to accrue benefits in the Plan but
                will
                not necessarily do so in every Plan Year that he/she is an Eligible
                Participant. Whether an Eligible Participant's Account receives an
                allocation of Employer Contributions depends on the requirements
                set forth
                in Part 4 of the Agreement. If an Employee is an Eligible Participant
                for
                purposes of making Section 401(k) Deferrals under the 401(k) Agreement,
                such Employee is treated as an Eligible Participant under the Plan
                regardless of whether he/she actually elects to make Section 401(k)
                Deferrals.

            

    

    

    
      	
              1.10

            	
              Waiver
                of Participation. Unless
                the Employer elects otherwise under Part 13, #57 of the Nonstandardized
                Agreement [Part 13, #75 of the Nonstandardized 401(k) Agreement],
                an
                Eligible Participant may not waive participation under the Plan.
                For this
                purpose, a failure to make Section 401(k) Deferrals or Employee After-Tax
                Contributions under a 401(k) plan is not a waiver of participation.
                The
                Employer may elect under Part 13, #57 of the Nonstandardized Agreement
                [Part 13, #75 of the Nonstandardized 401(k) Agreement] to permit
                Employees
                to make a one-time irrevocable election to not participate under
                the Plan.
                Such election must be made upon inception of the Plan or at any time
                prior
                to the time the Employee first becomes eligible to participate under
                any
                plan maintained by the Employer. An Employee who makes a one-time
                irrevocable election not to participate may not subsequently elect
                to
                participate under the Plan. An Employee may not waive participation
                under
                a Standardized Agreement.

            

    

    

    An
      Employee who elects not to participate under this Section 1.10 is treated as
      a
      nonbenefiting Employee for purposes of the minimum coverage requirements under
      Code §410(b). However, an Employee who makes a one-time irrevocable election not
      to participate, as described in the preceding paragraph, is not an Eligible
      Participant for purposes of applying the ADP Test or ACP Test under the 401(k)
      Agreement. See Section 17.7(e) and (f). A waiver of participation must be filed
      in the manner, time and on the form required by the Plan
      Administrator.

    
      
        
        

      

      
        5

        
          

        

      

       

    

    

    ARTICLE
      2

    EMPLOYER
      CONTRIBUTIONS AND ALLOCATIONS

    

    This
      Article describes how Employer Contributions are made to and allocated under
      the
      Plan. The type of Employer Contributions that may be made under the Plan and
      the
      method for allocating such contributions will depend on the type of Plan
      involved. Section 2.2 of this BPD provides specific rules regarding
      contributions and allocations under a profit sharing plan; Section 2.3 provides
      the rules for a 401(k) plan; Section 2.4 provides the rules for a money purchase
      plan; and Section 2.5 provides the rules for a target benefit plan. Part 4
      of
      the Agreement contains the elective provisions for the Employer to specify
      the
      amount and type of Employer Contributions it will make under the Plan and to
      designate any limits on the amount it will contribute to the Plan each year.
      Employee After-Tax Contributions, Rollover Contributions and transfers to the
      Plan are discussed in Article 3 and the allocation of forfeitures is discussed
      in Article 5. Part 3 of the Agreement contains elective provisions for
      determining an Employee's Included Compensation for allocation
      purposes.

    

    
      	
              2.1

            	
              Amount
                of Employer Contributions.
                The Employer shall make Employer Contributions to the Trust as determined
                under the contribution formula elected in Part 4 of the Agreement.
                If this
                Plan is a 401(k) plan, Employer Contributions include Section 401(k)
                Deferrals, Employer Nonelective Contributions, Employer Matching
                Contributions, QNECs, QMACs, and Safe Harbor Contributions, to the
                extent
                such contributions are elected under the 401(k) Agreement. The Employer
                has the responsibility for determining the amount and timing of Employer
                Contributions under the terms of the
                Plan.

            

    

    

    
      	 	
              (a)

            	
              Limitation
                on Employer Contributions.
                Employer Contributions are subject to the Annual Additions Limitation
                described in Article 7 of this BPD. If allocations to a Participant
                exceed
                (or will exceed) such limitation, the excess will be corrected in
                accordance with the rules under Article 7. In addition, the Employer
                must
                comply with the special contribution and allocation rules for Top-Heavy
                Plans under Article 16.

            

    

    

    
      	 	
              (b)

            	
              Limitation
                on Included Compensation. For
                purposes of determining a Participant's allocation of Employer
                Contributions under this Article, the Included Compensation taken
                into
                account for any Participant for a Plan Year may not exceed the
                Compensation Dollar Limitation under Section
                22.32.

            

    

    

    
      	 	
              (c)

            	
              Contribution
                of property. Subject
                to the consent of the Trustee, the Employer may make its contribution
                to
                the Plan in the form of property, provided such contribution does
                not
                constitute a prohibited transaction under the Code or ERISA. The
                decision
                to make a contribution of property is subject to the general fiduciary
                rules under ERISA.

            

    

    

    
      	 	
              (d)

            	
              Frozen
                Plan. The
                Employer may designate under Part 4, #12 of the Agreement [#3 of
                the
                401(k) Agreement] that the Plan is a frozen Plan. As a frozen Plan,
                the
                Employer will not make any Employer Contributions with respect to
                Included
                Compensation earned after the date identified in the Agreement, and
                if the
                Plan is a 401(k) Plan, no Participant will be permitted to make Section
                401(k) Deferrals or Employee After-Tax Contributions to the Plan
                for any
                period following the effective date identified in the
                Agreement.

            

    

    

    
      	
              2.2

            	
              Profit
                Sharing Plan Contribution and Allocations.
                This Section 2.2 sets forth rules for determining the amount of any
                Employer Contributions under the profit sharing plan Agreement. This
                Section 2.2 also applies for purposes of determining any Employer
                Nonelective Contributions under the 401(k) plan Agreement. In applying
                this Section 2.2 to the 401(k) Agreement, the term Employer Contribution
                refers solely to Employer Nonelective Contributions. Any reference
                to the
                Agreement under this Section 2.2 is a reference to the profit sharing
                plan
                Agreement or 401(k) plan Agreement (as
                applicable).

            

    

    

    
      	 	
              (a)

            	
              Amount
                of Employer Contribution.
                The Employer must designate under Part 4, #12 of the profit sharing
                plan
                Agreement the amount it will contribute as an Employer Contribution
                under
                the Plan. If the Employer adopts the 401(k) plan Agreement and elects
                to
                make Employer Nonelective Contributions under Part 4C of the Agreement,
                the Employer must complete Part 4C, #20 of the Agreement, unless
                the only
                Employer Nonelective Contribution authorized under the Plan is a
                QNEC
                under Part 4C, #22. An Employer Contribution authorized under this
                Section
                may be totally within the Employer's discretion or may be a fixed
                amount
                determined as a uniform percentage of each Eligible Participant's
                Included
                Compensation or as a fixed dollar amount for each Eligible Participant.
                An
                Employer Contribution under this Section will be allocated to the
                Eligible
                Participants' Employer Contribution Account in accordance with the
                allocation formula selected under Part 4, #13 of the Agreement [Part
                4C,
                #21 of the 401(k) Agreement].

            

    

    

    
      	 	
              (1)

            	
              Davis-Bacon
                Contribution Formula.
                The Employer may elect a Davis-Bacon Contribution Formula under Part
                4,
                #12.d. of the Nonstandardized Agreement [Part 4C, #20.d. of the
                Nonstandardized 401(k) Agreement]. Under the Davis-Bacon Contribution
                Formula, the Employer will provide an Employer Contribution for each
                Eligible Participant who performs Davis-Bacon Act Service. For this
                purpose, Davis-Bacon Act Service is any service performed by an Employee
                under a public contract subject to the Davis-Bacon Act or to any
                other
                federal, state or municipal prevailing wage law. Each such Eligible
                Participant will receive a contribution based on the hourly contribution
                rate for the Participant's employment classification, as designated
                on
                Schedule A of the Agreement. Schedule A is incorporated as part of
                the
                Agreement.

            

    

    
      
        
        

      

      
        6

        
          

        

      

       

    

    

    In
      applying the Davis-Bacon Contribution Formula under this subsection (1), the
      following default rules will apply. The Employer may modify these default rules
      under Part 4, #12.d.(2) of the Nonstandardized Agreement [Part 4C, #20.d.(2)
      of
      the Nonstandardized 401(k) Agreement].

    

    
      	 	
              (i)

            	
              Eligible
                Employees. Highly
                Compensated Employees are Excluded Employees for purposes of receiving
                an
                Employer Contribution under the Davis-Bacon Contribution
                Formula.

            

    

    

    
      	 	
              (ii)

            	
              Minimum
                age and service conditions.
                No
                minimum age or service conditions will apply for purposes of determining
                an Employee's eligibility under the Davis-Bacon Contribution
                Formula.

            

    

    

    
      	 	
              (iii)

            	
              Entry
                Date. For
                purposes of applying the Davis-Bacon Contribution Formula, an Employee
                becomes an Eligible Participant on his/her Employment Commencement
                Date.

            

    

    

    
      	 	
              (iv)

            	
              Allocation
                conditions.
                No
                allocation conditions (as described in Section 2.6) will apply for
                purposes of determining an Eligible Participant's allocation under
                the
                Davis-Bacon Contribution Formula.

            

    

    

    
      	 	
              (v)

            	
              Vesting.
                Employer Contributions made pursuant to the Davis-Bacon Contribution
                Formula are always 100% vested.

            

    

    

    
      	 	
              (vi)

            	
              Offset
                of other Employer Contributions.
                The contributions under the Davis Bacon Contribution Formula will
                not
                offset any other Employer Contributions under the Plan. However,
                the
                Employer may elect under Part 4, #12.d.(1) of the Nonstandardized
                Agreement [Part 4C, #20.d.(1) of the Nonstandardized 401(k) Agreement]
                to
                offset any other Employer Contributions made under the Plan by the
                contributions a Participant receives under the Davis-Bacon Contribution
                Formula. Under the Nonstandardized 401(k) plan Agreement, the Employer
                may
                elect under Part 4C, #20.d.(1) to apply the offset under this subsection
                to Employer Nonelective Contributions, Employer Matching Contributions,
                or
                both.

            

    

    

    
      	 	
              (2)

            	
              Net
                Profits. The
                Employer may elect under Part 4, #12 of the Agreement [Part 4B, #16
                and
                Part 4C, #20 of the 401(k) Agreement], to limit any Employer Contribution
                under the Plan to Net Profits. Unless modified in the Agreement,
                Net
                Profits means the Employer's net income or profits determined in
                accordance with generally accepted accounting principles, without
                any
                reduction for taxes based upon income, or the contributions made
                by the
                Employer under this Plan or any other qualified plan. Unless specifically
                elected otherwise under Part 4, #12.e.(2) of the Nonstandardized
                Agreement
                [Part 4C, #20.e.(2) of the Nonstandardized 401(k) Agreement], this
                limit
                will not apply to any Employer Contributions made under a Davis-Bacon
                Contribution Formula.

            

    

    

    
      	 	
              (3)

            	
              Multiple
                formulas. If
                the Employer elects more than one Employer Contribution formula,
                each
                formula is applied separately. The Employer's aggregate Employer
                Contribution for a Plan Year will be the sum of the Employer Contributions
                under all such formulas.

            

    

    

    
      	 	
              (b)

            	
              Allocation
                formula for Employer Contributions.
                The Employer must elect a definite allocation formula under Part
                4, #13 of
                the profit sharing plan Agreement that determines how much of the
                Employer
                Contribution is allocated to each Eligible Participant. If the Employer
                adopts the 401(k) plan Agreement and elects to make an Employer
                Nonelective Contribution (other than a QNEC) under Part 4C, #20 of
                the
                Agreement, Part 4C, #21 also must be completed designating the allocation
                formula under the Plan. An Eligible Participant is only entitled
                to an
                allocation if such Participant satisfies the allocation conditions
                described in Part 4, #15 of the Agreement [Part 4C, #24 of the 401(k)
                Agreement]. See Section 2.6.

            

    

    

    
      	 	
              (1)

            	
              Pro
                Rata Allocation Method.
                If
                the Employer elects the Pro Rata Allocation Method, a pro rata share
                of
                the Employer Contribution is allocated to each Eligible Participant's
                Employer Contribution Account. A Participant's pro rata share is
                determined based on the ratio such Participant's Included Compensation
                bears to the total of all Eligible Participants' Included Compensation.
                However, if the Employer elects under Part 4, #12.c. of the Agreement
                [Part 4C, #20.c. of the 401(k) Agreement] to contribute a uniform
                dollar
                amount for each Eligible Participant, the pro rata allocation method
                allocates that uniform dollar amount to each Eligible Participant.
                If the
                Employer elects a Davis-Bacon Contribution Formula under Part 4,
                #12.d. of
                the Nonstandardized Agreement [Part 4C, #20.d. of the Nonstandardized
                401(k) Agreement], the Employer Contributions made pursuant to such
                formula will be allocated to each Eligible Participant based on his/her
                Davis-Bacon Act Service in accordance with the employment classifications
                identified under Schedule A of the
                Agreement.

            

    

    
      
        
        

      

      
        7

        
          

        

      

       

    

     

    
      	 	
              (2)

            	
              Permitted
                Disparity Method.
                If
                the Employer elects the Permitted Disparity Method, the Employer
                Contribution is allocated to Eligible Participants under the Two-Step
                Formula or the Four-Step Formula (as elected under the Agreement).
                The
                Permitted Disparity Method only may apply if the Employer elects
                under the
                Agreement to make a discretionary contribution. The Employer may
                not elect
                the Permitted Disparity Method under the Plan if another qualified
                plan of
                the Employer, which covers any of the same Employees, uses permitted
                disparity in determining the allocation of contributions or the accrual
                of
                benefits under the plan.

            

    

    

    For
      purposes of applying the Permitted Disparity Method, Excess Compensation is
      the
      portion of an Eligible Participant's Included Compensation that exceeds the
      Integration Level. The Integration Level is the Taxable Wage Base, unless the
      Employer designates a different amount under Part 4, #14.b.(2) of the Agreement
      [Part 4C, #23.b.(2) of the 401(k) Agreement].

    

    
      	 	
              (i)

            	
              Two-Step
                Formula. If
                the Employer elects the Two-Step Formula, the following allocation
                method
                applies. However, the Employer may elect under Part 4, #14.b.(1)
                of the
                Agreement [Part 4C, #23.b.(1) of the 401(k) Agreement] to have the
                Four-Step Method, as described in subsection (ii) below, automatically
                apply for any Plan Year in which the Plan is a Top-Heavy
                Plan.

            

    

    

    
      	 	
              (A)

            	
              Step
                One. The
                Employer Contribution is allocated to each Eligible Participant's
                Account
                in the ratio that each Eligible Participant's Included Compensation
                plus
                Excess Compensation for the Plan Year bears to the total Included
                Compensation plus Excess Compensation of all Eligible Participants
                for the
                Plan Year. The allocation under this Step One, as a percentage of
                each
                Eligible Participant's Included Compensation plus Excess Compensation,
                may
                not exceed the Applicable Percentage under the following
                table:

            

    

    

    
      	
              Integration
                Level
                (as a % of the Taxable Wage Base)

            	 	
              Applicable
                Percentage

            	 
	
              100%

            	 	 	
              5.7

            	
              %

            
	
              More
                than 80% but less than 100%

            	 	 	
              5.4

            	
              %

            
	
              More
                than 20% and not more than 80%

            	 	 	
              4.3

            	
              %

            
	
              20%
                or less

            	 	 	
              5.7

            	
              %

            

    

    

    
      	 	
              (B)

            	
              Step
                Two. Any
                Employer Contribution remaining after Step One will be allocated
                in the
                ratio that each Eligible Participant's Included Compensation for
                the Plan
                Year bears to the total Included Compensation of all Eligible Participants
                for the Plan Year.

            

    

    

    
      	 	
              (ii)

            	
              Four-Step
                Formula.
                If
                the Employer elects the Four-Step Formula, or if the Plan is a Top-Heavy
                Plan and the Employer elects under the Agreement to have the Four-Step
                Formula apply for any Plan Year that the Plan is a Top-Heavy Plan,
                the
                following allocation method applies. The allocation under this Four-Step
                Formula may be modified if the Employer maintains a Defined Benefit
                Plan
                and elects under Part 13, #54.b. of the Agreement [Part 13, #72.b.
                of the
                401(k) Agreement] to provide a greater top-heavy minimum contribution.
                See
                Section 16.2(a)(5)(ii).

            

    

    

    
      	 	
              (A)

            	
              Step
                One. The
                Employer Contribution is allocated to each Eligible Participant's
                Account
                in the ratio that each Eligible Participant's Total Compensation
                for the
                Plan Year bears to all Eligible Participants' Total
                Compensation for
                the Plan Year, but not in excess of 3% of each Eligible Participant's
                Total Compensation.

            

    

     

    For
      any
      Plan Year for which the Plan is a Top-Heavy Plan, an allocation will be made
      under this subsection (A) to any Non-Key Employee who is an Eligible Participant
      (and is not an Excluded Employee) if such individual is employed as of the
      last
      day of the Plan Year, even if such individual fails to satisfy any minimum
      Hours
      of Service allocation condition under Part 4, #15 of the Agreement [Part 4C,
      #24
      of the 401(k) Agreement]. If the Plan is a Top-Heavy 401(k) Plan, an allocation
      also will be made under this subsection (A) to any Employee who is an Eligible
      Participant for purposes of making Section 401(k) Deferrals under the Plan,
      even
      if the individual has not satisfied the minimum age and service conditions
      under
      Part 1, #5 of the Agreement applicable to any other contribution
      types.

    
      
        
        

      

      
        8

        
          

        

      

       

    

     

    
      	 	
              (B)

            	
              Step
                Two. Any
                Employer Contribution remaining after the allocation in Step One
                will be
                allocated to each Eligible Participant's Account in the ratio that
                each
                Eligible Participant's Excess Compensation for the Plan Year bears
                to the
                Excess Compensation of all Eligible Participants for the Plan Year,
                but
                not in excess of 3% of each Eligible Participant's Included
                Compensation.

            

    

    

    
      	 	
              (C)

            	
              Step
                Three. Any
                Employer Contribution remaining after the allocation in Step Two
                will be
                allocated to each Eligible Participant's Account in the ratio that
                the sum
                of each Eligible Participant's Included Compensation and Excess
                Compensation bears to the sum of all Eligible Participants' Included
                Compensation and Excess Compensation. The allocation under this Step
                Three, as a percentage of each Eligible Participant's Included
                Compensation plus Excess Compensation, may not exceed the Applicable
                Percentage under the following
                table:

            

    

    

    
      	
              Integration
                Level
                (as a % of the Taxable Wage Base)

            	 	
              Applicable
                Percentage

            	 
	
              100%

            	 	 	
              2.7

            	
              %

            
	
              More
                than 80% but less than 100%

            	 	 	
              2.4

            	
              %

            
	
              More
                than 20% and not more than 80%

            	 	 	
              1.3

            	
              %

            
	
              20%
                or less

            	 	 	
              2.7

            	
              %

            

    

    

    
      	 	
              (D)

            	
              Step
                Four. Any
                remaining Employer Contribution will be allocated to each Eligible
                Participant's Account in the ratio that each Eligible Participant's
                Included Compensation for the Plan Year bears to all Eligible
                Participants' Included Compensation for that Plan
                Year.

            

    

    

    
      	 	
              (3)

            	
              Uniform
                points allocation.
                The Employer may elect under Part 4, #13.c. of the Nonstandardized
                Agreement [Part 4C, #21.c. of the Nonstandardized 401(k) Agreement]
                to
                allocate the Employer Contribution under a uniform points allocation
                formula. Under this formula, the allocation for each Eligible Participant
                is determined based on the Eligible Participant's total points for
                the
                Plan Year, as determined under the Nonstandardized Agreement. An
                Eligible
                Participant's allocation of the Employer Contribution is determined
                by
                multiplying the Employer Contribution by a fraction, the numerator
                of
                which is the Eligible Participant's total points for the Plan Year
                and the
                denominator of which is the sum of the points for all Eligible
                Participants for the Plan Year.

            

    

    

    An
      Eligible Participant will receive points for each year(s) of age and/or each
      Year(s) of Service designated under Part 4, #13.c. of the Nonstandardized
      Agreement [Part 4C, #21.c. of the Nonstandardized 401(k) Agreement]. In
      addition, an Eligible Participant also may receive points based on his/her
      Included Compensation, if the Employer so elects under the Nonstandardized
      Agreement. Each Eligible Participant will receive the same number of points
      for
      each designated year of age and/or service and the same number of points for
      each designated level of Included Compensation. An Eligible Participant must
      receive points for either age or service, or may receive points for both age
      and
      service. If the Employer also provides points based on Included Compensation,
      an
      Eligible Participant will receive points for each level of Included Compensation
      designated under Part 4, #13.c.(3) of the Nonstandardized Agreement [Part 4C,
      #21.c.(3) of the Nonstandardized 401(k) Agreement]. For this purpose, the
      Employer may not designate a level of Included Compensation that exceeds
      $200.

    

    To
      satisfy the nondiscrimination safe harbor under Treas. Reg.
§1.401(a)(4)-2,
      the
      average of the allocation rates for Highly Compensated Employees in the Plan
      must not exceed the average of the allocation rates for the Nonhighly
      Compensated Employees in the Plan. For this purpose, the average allocation
      rates are determined in accordance with Treas. Reg. §1.401(a)(4)-2(b)(3)(B).

    

    
      	 	
              (c)

            	
              Special
                rules for determining Included
                Compensation.

            

    

    
      
        
        

      

      
        9

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              Applicable
                period for determining Included Compensation.
                In
                determining an Eligible Participant's allocation under Part 4, #13
                of the
                Agreement [Part 4C, #21 of the 401(k) Agreement], the Participant's
                Included Compensation is determined separately for each period designated
                under Part 4, #14.a.(1) of the Agreement [Part 4C, #23.a.(1) of the
                401(k)
                Agreement]. If the Employer elects the Permitted Disparity Method
                under
                Part 4, #13.b. of the Agreement [Part 4C, #21.b. of the 401(k) Agreement],
                the period designated must be the Plan Year. If the Employer elects
                the
                Pro Rata Allocation Method or the uniform points allocation formula,
                and
                elects a period other than the Plan Year, a Participant's allocation
                of
                Employer Contributions will be determined separately for each period
                based
                solely on Included Compensation for such period. The Employer need
                not
                actually make the Employer Contribution during the designated period,
                provided the total Employer Contribution for the Plan Year is allocated
                based on the proper Included
                Compensation.

            

    

    

    
      	 	
              (2)

            	
              Partial
                period of participation. If
                an Employee is an Eligible Participant for only part of a Plan Year,
                the
                Employer Contribution formula(s) will be applied based on such Employee's
                Included Compensation for the period he/she is an Eligible Participant.
                However, the Employer may elect under Part 4, #14.a.(2) of the Agreement
                [Part 4C, #23.a.(2) of the 401(k) Agreement] to base the Employer
                Contribution formula(s) on the Employee's Included Compensation for
                the
                entire Plan Year, including the portion of the Plan Year during which
                the
                Employee is not an Eligible Participant. In applying this subsection
                (2)
                to the 401(k) Agreement, an Employee's status as an Eligible Participant
                is determined solely with respect to the Employer Nonelective Contribution
                under Part 4C of the Agreement.

            

    

    

    
      	 	
              (3)

            	
              Measurement
                period.
                Except as provided in subsection (2) above, for purposes of determining
                an
                Eligible Participant's allocation of Employer Contributions, Included
                Compensation is measured on the Plan Year, unless the Employer elects
                under Part 4, #14.a.(3) of the Nonstandardized Agreement [Part 3,
                #11.b.
                of the Nonstandardized 401(k) Agreement] to measure Included Compensation
                on the calendar year ending in the Plan Year or on the basis of any
                other
                12-month period ending in the Plan Year. If the Employer elects to
                measure
                Included Compensation on the calendar year or other 12-month period
                ending
                in the Plan Year, the Included Compensation of any Employee whose
                Employment Commencement Date is less than 12 months before the end
                of such
                period must be measured on the Plan Year or such Employee's period
                of
                participation, as determined under subsection (2) above. If the Employer
                adopts the Nonstandardized 401(k) Agreement, any election under Part
                3,
                #11.b. of the Agreement applies for purposes of all contributions
                permitted under the Agreement.

            

    

    

    
      	
              2.3

            	
              401(k)
                Plan Contributions and Allocations. This
                Section 2.3 applies if the Employer has adopted the 401(k) plan Agreement.
                The 401(k) Agreement is a profit sharing plan with a 401(k) feature.
                Any
                reference to the Agreement under this Section 2.3 is a reference
                to the
                401(k) Agreement. The Employer must designate under Part 4 of the
                Agreement the amount and type of Employer Contributions it will make
                under
                the Plan. Employer Contributions under a 401(k) plan are generally
                subject
                to special limits and nondiscrimination rules. (See Article 17 for
                a
                discussion of the special rules that apply to the Employer Contributions
                under a 401(k) plan.) The Employer may make any (or all) of the following
                contributions under the 401(k)
                Agreement.

            

    

    

    
      	 	
              (a)

            	
              Section
                401(k) Deferrals.
                If
                so elected under Part 4A of the Agreement, an Eligible Participant
                may
                enter into a Salary Reduction Agreement with the Employer authorizing
                the
                Employer to withhold a specific dollar amount or a specific percentage
                from the Participant's Included Compensation and to deposit such
                amount
                into the Participant's Section 401(k) Deferral Account under the
                Plan. An
                Eligible Participant may defer with respect to Included Compensation
                that
                exceeds the Compensation Dollar Limitation, provided the deferrals
                otherwise satisfy the limitations under Code §402(g) and any other
                limitations under the Plan. A Salary Reduction Agreement may only
                relate
                to Included Compensation that is not currently available at the time
                the
                Salary Reduction Agreement is completed. An Employer may elect under
                Part
                4A, #15 of the Agreement to provide a special effective date solely
                for
                Section 401(k) Deferrals under the
                Plan.

            

    

    

    An
      Employee's Section 401(k) Deferrals are treated as Employer Contributions for
      all purposes under this Plan, except as otherwise provided under the Code or
      Treasury regulations. If the Employer adopts the Nonstandardized 401(k)
      Agreement and does not elect to allow Section 401(k) Deferrals under Part 4A
      of
      the Agreement, the only contributions an Eligible Participant may make to the
      Plan are Employee After-Tax Contributions as authorized under Article 3 of
      this
      BPD and Part 4D of the Nonstandardized Agreement. In either case, an Eligible
      Participant may also receive Employer Nonelective Contributions and/or Employer
      Matching Contributions under the Plan, to the extent authorized under the
      Agreement. (The Employee may not make Employee After-Tax Contributions under
      the
      Standardized 401(k) Agreement.)

    

    
      	 	
              (1)

            	
              Change
                in deferral election. At
                least once a year, an Eligible Participant may enter into a new Salary
                Reduction Agreement, or may change his/her elections under an existing
                Salary Reduction Agreement, at the time and in the manner prescribed
                by
                the Plan Administrator on the Salary Reduction Agreement form (or
                other
                written procedures). The Salary Reduction Agreement may also provide
                elections as to the investment funds into which the Section 401(k)
                Deferrals will be contributed and the time and manner a Participant
                may
                change such elections.

            

    

    
      
        
        

      

      
        10

        
          

        

      

       

    

     

    
      	 	
              (2)

            	
              Automatic
                deferral election. If
                elected under Part 4A, #14 of the Agreement, the Employer will
                automatically withhold the amount designated under Part 4A, #14 from
                Eligible Participants' Included Compensation for payroll periods
                starting
                with such Participants' Entry Date, unless the Eligible Participant
                completes a Salary Reduction Agreement electing a different deferral
                amount (including a zero deferral amount). The Employer must designate
                in
                Part 4A, #14 of the Agreement the date as of which an Employee's
                deferral
                election will be taken into account to override the automatic deferral
                election under this subparagraph (2). This automatic deferral election
                does not apply to any Eligible Participant who has elected to defer
                an
                amount equal to or greater than the automatic deferral amount designated
                in Part 4A, #14 of the Agreement. The Employer may elect under Part
                4A,
                #14.b. of the Agreement to apply the automatic deferral election
                only to
                Employees who become Eligible Participants after a specified date.
                The
                Plan Administrator will deposit all amounts withheld pursuant to
                this
                automatic deferral election into the appropriate Participant's Section
                401(k) Deferral Account.

            

    

    

    Prior
      to
      the time an automatic deferral election first goes into effect, an Eligible
      Participant must receive written notice concerning the effect of the automatic
      deferral election and his/her right to elect a different level of deferral
      under
      the Plan, including the right to elect not to defer. After receiving the notice,
      an Eligible Participant must have a reasonable time to enter into a new Salary
      Reduction Agreement before any automatic deferral election goes into
      effect.

    

    
      	 	
              (b)

            	
              Employer
                Matching Contributions. If
                so elected under Part 4B of the Agreement, the Employer will make
                an
                Employer Matching Contribution, in accordance with the matching
                contribution formula(s) selected in Part 4B, #16, to Eligible Participants
                who satisfy the allocation conditions under Part 4B, #19 of the Agreement.
                See Section 2.6. Any Employer Matching Contribution determined under
                Part
                4B, #16 will be allocated to the Eligible Participant's Employer
                Matching
                Contribution Account.

            

    

    

    
      	 	
              (1)

            	
              Applicable
                contributions. The
                Employer must elect under the Nonstandardized Agreement whether the
                matching contribution formula(s) applies to Section 401(k) Deferrals,
                Employee After-Tax Contributions, or both. Under the Standardized
                Agreement, Employer Matching Contributions apply only to Section
                401(k)
                Deferrals. The contributions eligible for an Employer Matching
                Contribution are referred to under this Section as "applicable
                contributions." If a matching formula applies to both Section 401(k)
                Deferrals and Employee After-Tax Contributions, such contributions
                are
                aggregated to determine the Employer Matching Contribution allocated
                under
                the formula.

            

    

    

    
      	 	
              (2)

            	
              Multiple
                formulas. If
                the Employer elects more than one matching contribution formula under
                Part
                4B, #16 of the Agreement, each formula is applied separately. An
                Eligible
                Participant's aggregate Employer Matching Contributions for a Plan
                Year
                will be the sum of the Employer Matching Contributions the Participant
                is
                entitled to under all such
                formulas.

            

    

    

    
      	 	
              (3)

            	
              Applicable
                contributions taken into account under the matching contribution
                formula.
                The
                Employer must elect under Part 4B, #17.a. of the Agreement the period
                for
                which the applicable contributions are taken into account in applying
                the
                matching contribution formula(s) and in applying any limits on the
                amount
                of such contributions that may be taken into account under the formula(s).
                In applying the matching contribution formula(s), applicable contributions
                (and Included Compensation) are determined separately for each designated
                period and any limits on the amount of applicable contributions taken
                into
                account under the matching contribution formula(s) are applied separately
                for each designated period.

            

    

    

    
      	 	
              (4)

            	
              Partial
                period of participation. In
                applying the matching contribution formula(s) under the Plan to an
                Employee who is an Eligible Participant for only part of the Plan
                Year,
                the Employer may elect under Part 4B, #17.b. of the Agreement to
                take into
                account Included Compensation for the entire Plan Year or only for
                the
                portion of the Plan Year during which the Employee is an Eligible
                Participant. Alternatively, the Employer may elect under Part 4B,
                #17.b.(3) of the Agreement to take into account Included Compensation
                only
                for the period that the Employee actually makes applicable contributions
                under the Plan. In applying this subsection (4), an Employee's status
                as
                an Eligible Participant is determined solely with respect to the
                Employer
                Matching Contribution under Part 4B of the
                Agreement.

            

    

    

    
      	 	
              (c)

            	
              Qualified
                Matching Contributions (QMACs). If
                so elected under Part 4B, #18 of the Agreement, the Employer may
                treat all
                (or a portion) of its Employer Matching Contributions as QMACs. If
                an
                Employer Matching Contribution is designated as a QMAC, it must satisfy
                the requirements for a QMAC (as described in Section 17.7(g)) at
                the time
                the contribution is made to the Plan and must be allocated to the
                Participant's QMAC Account. To the extent an Employer Matching
                Contribution is treated as a QMAC under Part 4B, #18, such contribution
                will be 100% vested, regardless of any inconsistent elections under
                Part 6
                of the Agreement relating to Employer Matching Contributions. (See
                Sections 17.2(d)(2) and 17.3(d)(2) for the ability to make QMACs
                to
                correct an ADP or ACP failure without regard to any election under
                Part
                4B, #18 of the Agreement.)

            

    

    
      
        
        

      

      
        11

        
          

        

      

       

    

     

    Under
      Part 4B, #18, the Employer may designate all Employer Matching Contributions
      as
      QMACs or may designate only those Employer Matching Contributions under specific
      matching contribution formula(s) to be QMACs. Alternatively, the Employer may
      authorize a discretionary QMAC, in addition to the Employer Matching
      Contributions designated under Part 4B, #16, to be allocated uniformly as a
      percentage of Section 401(k) Deferrals made during the Plan Year. The Employer
      may elect under the Agreement to allocate the discretionary QMAC only to
      Eligible Participants who are Nonhighly Compensated Employees or to all Eligible
      Participants. If the Employer elects both a discretionary Employer Matching
      Contribution formula and a discretionary QMAC formula, the Employer must
      designate, in writing, the extent to which any matching contribution is intended
      to be an Employer Matching Contribution or a QMAC.

    

    
      	 	
              (d)

            	
              Employer
                Nonelective Contributions. If
                so elected under Part 4C of the Agreement, the Employer may make
                Employer
                Nonelective Contributions on behalf of each Eligible Participant
                under the
                Plan who has satisfied the allocation conditions described in Part
                4C, #24
                of the Agreement. See Section 2.6. The Employer must designate under
                Part
                4C, #20 of the Agreement the amount of any Employer Nonelective
                Contributions it wishes to make under the Plan. The amount of any
                Employer
                Nonelective Contributions authorized under the Plan and the method
                of
                allocating such contributions is described in Section 2.2 of this
                Article.

            

    

    

    
      	 	
              (e)

            	
              Qualified
                Nonelective Contributions (QNECs). The
                Employer may elect under Part 4C, #22 of the Agreement to permit
                discretionary QNECs under the Plan. A QNEC must satisfy the requirements
                for a QNEC (as described in Section 17.7(h)) at the time the contribution
                is made to the Plan and must be allocated to the Participant's QNEC
                Account. If the Plan authorizes the Employer to make both a discretionary
                Employer Nonelective Contribution and a discretionary QNEC, the Employer
                must designate, in writing, the extent to which any contribution
                is
                intended to be an Employer Nonelective Contribution or a QNEC. To
                the
                extent an Employer Nonelective Contribution is treated as a QNEC
                under
                Part 4C, #22, such contribution will be 100% vested, regardless of
                any
                inconsistent elections under Part 6 of the Agreement relating to
                Employer
                Nonelective Contributions. (See Sections 17.2(d)(2) and 17.3(d)(2)
                for the
                ability to make QNECs to correct an ADP or ACP failure without regard
                to
                any election under Part 4C, #22 of the
                Agreement.)

            

    

    

    If
      the
      Employer makes a QNEC for the Plan Year, it will be allocated to Participants'
      QNEC Account based on the allocation method selected by the Employer under
      Part
      4C, #22 of the Agreement. An Eligible Participant will receive a QNEC allocation
      even if he/she has not satisfied any allocation conditions designated under
      Part
      4C, #24 of the Agreement, unless the Employer elects otherwise under the Part
      4C, #22.c. of the Agreement.

    

    
      	 	
              (1)

            	
              Pro
                Rata Allocation Method. If
                the Employer elects the Pro Rata Allocation Method under Part 4C,
                #22.a.
                of the Agreement, any Employer Nonelective Contribution properly
                designated as a QNEC will be allocated as a uniform percentage of
                Included
                Compensation to all Eligible Participants who are Nonhighly Compensated
                Employees or to all Eligible Participants, as specified under Part
                4C,
                #22.a.

            

    

    

    
      	 	
              (2)

            	
              Bottom-up
                QNEC method. If
                the Employer elects the Bottom-up QNEC method under Part 4C, #22.b.
                of the
                Agreement, any Employer Nonelective Contribution properly designated
                as a
                QNEC will be first allocated to the Eligible Participant with the
                lowest
                Included Compensation for the Plan Year for which the QNEC is being
                allocated. To receive an allocation of the QNEC under this subsection
                (2),
                the Eligible Participant must be a Nonhighly Compensated Employee
                for the
                Plan Year for which the QNEC is being
                allocated.

            

    

    

    The
      QNEC
      will be allocated to the Eligible Participant with the lowest Included
      Compensation until all of the QNEC has been allocated or until the Eligible
      Participant has reached his/her Annual Additions Limitation, as described in
      Article 7. For this purpose, if two or more Eligible Participants have the
      same
      Included Compensation, the QNEC will be allocated equally to each Eligible
      Participant until all of the QNEC has been allocated, or until each Eligible
      Participant has reached his/her Annual Additions Limitation. If any QNEC remains
      unallocated, this process is repeated for the Eligible Participant(s) with
      the
      next lowest level of Included Compensation in accordance with the provisions
      under this subsection (2), until all of the QNEC is allocated.

    

    
      	 	
              (f)

            	
              Safe
                Harbor Contributions. If
                so elected under Part 4E of the 401(k) Agreement, the Employer may
                elect
                to treat this Plan as a Safe Harbor 401(k) Plan. To qualify as a
                Safe
                Harbor 401(k) Plan, the Employer must make a Safe Harbor Nonelective
                Contribution or a Safe Harbor Matching Contribution under the Plan.
                Such
                contributions are subject to special vesting and distribution restrictions
                and must be allocated to the Eligible Participants' Safe Harbor
                Nonelective Contribution Account or Safe Harbor Matching Contribution
                Account, as applicable. Section 17.6 describes the requirements that
                must
                be met to qualify as a Safe Harbor 401(k) Plan and the method for
                calculating the amount of the Safe Harbor Contribution that must
                be made
                under the Plan.

            

    

    
      
        
        

      

      
        12

        
          

        

      

       

    

     

    
      	 	
              (g)

            	
              Prior
                SIMPLE 401(k) plan. If
                this Agreement is being used to amend or restate a 401(k) plan which
                complied with the SIMPLE 401(k) plan provisions under Code §401(k)(11),
                any provision in this Agreement which is inconsistent with the SIMPLE
                401(k) plan provisions is not effective for any Plan Year during
                which the
                plan complied with the SIMPLE 401(k) plan
                provisions.

            

    

    

    
      	
              2.4

            	
              Money
                Purchase Plan Contribution and Allocations.
                This Section 2.4 applies if the Employer has adopted the money purchase
                plan Agreement. Any reference to the Agreement under this Section
                2.4 is a
                reference to the money purchase plan
                Agreement.

            

    

    

    
      	 	
              (a)

            	
              Employer
                Contributions.
                The Employer must elect under Part 4 of the Nonstandardized Agreement
                to
                make Employer Contributions under one or more of the following
                methods:

            

    

    

    
      	 	
              (1)

            	
              as
                a uniform percentage of each Eligible Participant's Included
                Compensation;

            

    

    

    
      	 	
              (2)

            	
              as
                a uniform dollar amount for each Eligible
                Participant;

            

    

    

    
      	 	
              (3)

            	
              under
                the Permitted Disparity Method (using either the individual method
                or
                group method);

            

    

    

    
      	 	
              (4)

            	
              under
                a formula based on service with the Employer;
                or

            

    

    

    
      	 	
              (5)

            	
              under
                a Davis-Bacon Contribution Formula.

            

    

    

    Under
      the
      Standardized Agreement, the Employer may only elect to make an Employer
      Contribution as a uniform percentage of Included Compensation, a uniform dollar
      amount, or under the Permitted Disparity Method.

    

    An
      Eligible Participant is only entitled to share in the Employer Contribution
      if
      such Participant satisfies the allocation conditions described under Part 4,
      #15
      of the Agreement. See Section 2.6.

    

    If
      the
      Employer elects more than one Employer Contribution formula under Part 4, #12
      of
      the Agreement, each formula is applied separately. An Eligible Participant's
      aggregate Employer Contributions for a Plan Year will be the sum of the Employer
      Contributions the Participant is entitled to under all such
      formulas.

    

    
      	 	
              (b)

            	
              Uniform
                percentage or uniform dollar amount.
                The contribution made by the Employer must be allocated to Eligible
                Participants in a definitely determinable manner. If the Employer
                elects
                to make an Employer Contribution as a uniform percentage of Included
                Compensation under Part 4, #12.a. of the Agreement or as a uniform
                dollar
                amount under Part 4, #12.b. of the Agreement, each Eligible Participant's
                allocation of the Employer Contribution will equal the amount determined
                under the contribution formula elected under the Agreement.
                

            

    

    

    
      	 	
              (c)

            	
              Permitted
                Disparity Method.
                The Employer may elect under Part 4, #12.c. of the Agreement to use
                the
                Permitted Disparity Method using either the individual method or
                the group
                method. An Employer may not elect a Permitted Disparity Method under
                the
                Plan if another qualified plan of the Employer, which covers any
                of the
                same Employees, uses permitted disparity in determining the allocation
                of
                contributions or accrual of benefits under the
                plan.

            

    

    

    For
      purposes of applying the Permitted Disparity Method, Excess Compensation is
      the
      portion of an Eligible Participant's Included Compensation that exceeds the
      Integration Level. The Integration Level is the Taxable Wage Base, unless the
      Employer designates a different amount under Part 4, #14.b. of the
      Agreement. 

    

    
      	 	
              (1)

            	
              Individual
                method.
                If
                the Employer elects the Permitted Disparity Method using the individual
                method, each Eligible Participant will receive an allocation of the
                Employer Contribution equal to the amount determined under the
                contribution formula under Part 4, #12.c.(1) of the Agreement. Under
                the
                individual Permitted Disparity Method, the Employer will contribute
                (i) a
                fixed percentage of each Eligible Participant's Included Compensation
                for
                the Plan Year plus (ii) a fixed percentage of each Eligible Participant's
                Excess Compensation. The percentage of each Eligible Participant's
                Excess
                Compensation under (ii) may not exceed the lesser of the percentage
                of
                total Included Compensation contributed under (i) or the Applicable
                Percentage under the following
                table:

            

    

    
      
        
        

      

      
        13

        
          

        

      

       

    

    

    
      	
              Integration
                Level
                (As a percentage of the Taxable Wage Base)

            	 	
              Applicable
                Percentage

            	 
	
              100%

            	 	 	
              5.7

            	
              %

            
	
              More
                than 80% but less than 100%

            	 	 	
              5.4

            	
              %

            
	
              More
                than 20% and not more than 80%

            	 	 	
              4.3

            	
              %

            
	
              20%
                or less

            	 	 	
              5.7

            	
              %

            

    

    

    
      	 	
              (2)

            	
              Group
                method. If
                the Employer elects the Permitted Disparity Method using the group
                method
                under Part 4, #12.c.(2) of the Agreement, the Employer will contribute
                a
                fixed percentage (as designated in the Agreement) of the total Included
                Compensation for the Plan Year of all Eligible Participants. The
                total
                Employer Contribution is then allocated among the Eligible Participants
                under either the Two-Step Formula or the Four-Step Formula described
                below.

            

    

    

    
      	 	
              (i)

            	
              Two-Step
                Formula. If
                the Employer elects the Two-Step Formula, the Employer Contribution
                will
                be allocated in the same manner as under Section 2.2(b)(2)(i) above.
                However, the Employer may elect to have the Four-Step Formula
                automatically apply for any Plan Year in which the Plan is a Top-Heavy
                Plan.

            

    

    

    
      	 	
              (ii)

            	
              Four-Step
                Formula.
                If
                the Employer elects the Four-Step Formula or if the Plan is a Top-Heavy
                Plan and the Employer elects to have the Four-Step Formula apply
                for Plan
                Years when the Plan is a Top-Heavy Plan, the Employer Contribution
                will be
                allocated to Eligible Participants in the same manner as under Section
                2.2(b)(2)(ii) above.

            

    

    

    
      	 	
              (d)

            	
              Contribution
                based on service.
                The Employer may elect under Part 4, #12.d. of the Nonstandardized
                Agreement to provide an Employer Contribution for each Eligible
                Participant based on the service performed by such Eligible Participant
                during the Plan Year (or other period designated under Part 4, #13.a.
                of
                the Agreement). The Employer may provide a fixed dollar amount of
                a fixed
                percentage of Included Compensation for each Hour of Service, each
                week of
                employment or any other measuring period selected under Part 4, #12.d.
                of
                the Nonstandardized Agreement. If the Employer elects to make a
                contribution based on service, each Eligible Participant will receive
                an
                allocation of the Employer Contribution equal to the amount determined
                under the contribution formula under Part 4, #12.d. of the Nonstandardized
                Agreement.

            

    

    

    
      	 	
              (e)

            	
              Davis-Bacon
                Contribution Formula.
                The Employer may elect under Part 4, #12.e. of the Nonstandardized
                Agreement to provide an Employer Contribution for each Eligible
                Participant who performs Davis-Bacon Act Service. For this purpose,
                Davis-Bacon Act Service is any service performed by an Employee under
                a
                public contract subject to the Davis-Bacon Act or to any other federal,
                state or municipal prevailing wage law. Each such Eligible Participant
                will receive a contribution based on the hourly contribution rate
                for the
                Participant's employment classification, as designated on Schedule
                A of
                the Agreement. Schedule A is incorporated as part of the Agreement.
                In
                applying the Davis-Bacon Contribution Formula under this subsection
                (e),
                the following default rules will apply. The Employer may modify these
                default rules under Part 4, #12.e.(2) of the Nonstandardized
                Agreement

            

    

     

    
      	 	
              (1)

            	
              Eligible
                Employees.
                Highly Compensated Employees are Excluded Employees for purposes
                of
                receiving an Employer Contribution under the Davis-Bacon Contribution
                Formula.

            

    

    

    
      	 	
              (2)

            	
              Minimum
                age and service conditions.
                No
                minimum age or service conditions will apply for purposes of determining
                an Employee's eligibility under the Davis-Bacon Contribution
                Formula.

            

    

    

    
      	 	
              (3)

            	
              Entry
                Date.
                For purposes of applying the Davis-Bacon Contribution Formula, an
                Employee
                becomes an Eligible Participant on his/her Employment Commencement
                Date.

            

    

    

    
      	 	
              (4)

            	
              Allocation
                conditions.
                No
                allocation conditions (as described in Section 2.6) will apply for
                purposes of determining an Eligible Participant's allocation under
                the
                Davis-Bacon Contribution Formula.

            

    

    

    
      	 	
              (5)

            	
              Vesting.
                Employer Contributions made pursuant to the Davis-Bacon Contribution
                Formula are always 100% vested.

            

    

    

    
      	 	
              (6)

            	
              Offset
                of other Employer Contributions.
                The contributions under the Davis Bacon Contribution Formula will
                not
                offset any other Employer Contributions under the Plan. However,
                the
                Employer may elect under Part 4, #12.e.(1) of the Nonstandardized
                Agreement to offset any other Employer Contributions made under the
                Plan
                by the Employer Contributions a Participant receives under the Davis-Bacon
                Contribution Formula.

            

    

    
      
        
        

      

      
        14

        
          

        

      

       

    

     

    
      	 	
              (f)

            	
              Applicable
                period for determining Included Compensation. In
                determining the amount of Employer Contribution to be allocated to
                an
                Eligible Participant, Included Compensation is determined separately
                for
                each period designated under Part 4, #13.a. of the Agreement. If
                the
                Employer elects the Permitted Disparity Method under Part 4, #12.c.
                of the
                Agreement, the period designated under Part 4, #13.a. must be the
                Plan
                Year. If the Employer elects an Employer Contribution formula under
                Part
                4, #12 of the Agreement other than the Permitted Disparity Method,
                and
                elects a period under Part 4, #13.a. other than the Plan Year, a
                Participant's allocation of Employer Contributions will be determined
                separately for each period based solely on Included Compensation
                for such
                period. If the Employer elects the service formula under Part 4,
                #12.d. of
                the Nonstandardized Agreement, the Employer Contribution also will
                be
                determined separately for each period designated under Part 4, #13.a.
                of
                the Agreement based on service performed during such period. The
                Employer
                need not actually make the Employer Contribution during the designated
                period, provided the total Employer Contribution for the Plan Year
                is
                allocated based on the proper Included
                Compensation.

            

    

    

    
      	 	
              (g)

            	
              Special
                rules for determining Included Compensation. The
                same rules as discussed under Section 2.2(c)(2) apply to permit the
                Employer to elect under Part 4, #13.b. of the Agreement to take into
                account an Employee's Included Compensation for the entire Plan Year,
                even
                if the Employee is an Eligible Participant for only part of the Plan
                Year.
                If no election is made under Part 4, #13.b., only Included Compensation
                for the portion of the Plan Year while an Employee is an Eligible
                Participant will be taken into account in determining an Employee's
                Employer Contribution under the Plan. The Employer also may elect
                under
                Part 4, #13.c. of the Agreement to take into account Included Compensation
                for the calendar year ending in the Plan Year or other 12-month period,
                as
                provided in Section 2.2(c)(3).

            

    

    

    
      	 	
              (h)

            	
              Limit
                on contribution where Employer maintains another plan in addition
                to a
                money purchase plan. If
                the Employer adopts the money purchase plan Agreement and also maintains
                another qualified retirement plan, the contribution to be made under
                the
                money purchase plan Agreement (as designated in Part 4 of the Agreement)
                will not exceed the maximum amount that is deductible under Code
                §404(a)(7), taking into account all contributions that have been made
                to
                the plans prior to the date a contribution is made under the money
                purchase plan Agreement.

            

    

    

    
      	
              2.5

            	
              Target
                Benefit Plan Contribution.
                This Section 2.5 applies if the Employer has adopted the target benefit
                plan Agreement. Any reference to the Agreement under this Section
                2.5 is a
                reference to the target benefit plan
                Agreement.

            

    

    

    
      	 	
              (a)

            	
              Stated
                Benefit. A
                Participant's Stated Benefit, as of any Plan Year, is the amount
                determined in accordance with the benefit formula selected under
                Part 4 of
                the Agreement, payable annually in the form of a Straight Life Annuity
                commencing upon the Participant's Normal Retirement Age (as defined
                in
                Part 5 of the Agreement) or current age (if later). In applying the
                benefit formula under Part 4, all projected Years of Participation
                (as
                defined in subsection (d)(10) below) are counted beginning with the
                first
                Plan Year and projecting through the last day of the Plan Year in
                which
                the Participant attains Normal Retirement Age (or the current Plan
                Year,
                if later), assuming all relevant factors remain constant for future
                Plan
                Years. For this purpose, the first Plan Year is the latest
                of:

            

    

    

    
      	 	
              (1)

            	
              the
                first Plan Year in which the Participant becomes an Eligible
                Participant;

            

    

    

    
      	 	
              (2)

            	
              the
                first Plan Year immediately following a Plan Year in which the Plan
                did
                not satisfy the target benefit plan safe harbor under Treas. Reg.
                §1.401(a)(4)-8(b)(3); or

            

    

    

    
      	 	
              (3)

            	
              the
                first Plan Year taken into account under the Plan's benefit formula,
                as
                designated in Part 4, #13.c. of the Agreement. If Part 4, #13.c.
                is not
                completed, the first Plan Year taken into account under this subsection
                (3) will be the original Effective Date of this Plan, as designated
                under
                #59.a. or #59.b.(2) of the Agreement, as
                applicable.

            

    

    

    If
      this
      Plan is a "prior safe harbor plan" then, solely for purposes of determining
      projected Years of Participation, the Plan is deemed to satisfy the target
      benefit plan safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3) and the
      Participant is treated as an Eligible Participant under the Plan for any Plan
      Year beginning prior to January 1, 1994. This Plan is a prior safe harbor plan
      if it was originally in effect on September 19, 1991, and on that date the
      Plan
      contained a stated benefit formula that took into account service prior to
      that
      date, and the Plan satisfied the applicable nondiscrimination requirements
      for
      target benefit plans for those prior years. For purposes of determining whether
      a plan satisfies the applicable nondiscrimination requirements for target
      benefit plans for Plan Years beginning before January 1, 1994, no amendments
      after September 19, 1991, other than amendments necessary to satisfy §401(l) of
      the Code, will be taken into account.

    
      
        
        

      

      
        15

        
          

        

      

       

    

     

    
      	 	
              (b)

            	
              Employer
                Contribution.
                Each Plan Year, the Employer will contribute to the Plan on behalf
                of each
                Eligible Participant who has satisfied the allocation conditions
                under
                Part 4, #15 of the Agreement, an amount necessary to fund the
                Participant's Stated Benefit, determined in accordance with the benefit
                formula selected under Part 4, #13 of the Agreement. The Employer's
                required contribution may be reduced by forfeitures in accordance
                with the
                provisions of Section 5.5(b).

            

    

    

    
      	 	
              (1)

            	
              Participant
                has not reached Normal Retirement Age.
                If
                a Participant has not reached Normal Retirement Age by the last day
                of the
                Plan Year, the Employer Contribution for such Plan Year with respect
                to
                that Participant is the excess, if any, of the Present Value Stated
                Benefit (as defined in subsection (3) below) over the Theoretical
                Reserve
                (as defined in subsection (4) below), multiplied by the appropriate
                Amortization Factor from Table II under Exhibit A of the Agreement.
                The
                factors under Table II are determined based on the applicable interest
                rate assumptions selected under Part 4, #14.b.(1) of the
                Agreement.

            

    

    

    
      	 	
              (2)

            	
              Participant
                has reached Normal Retirement Age.
                If
                a Participant has reached Normal Retirement Age by the last day of
                the
                Plan Year, the Employer Contribution for such Plan Year with respect
                to
                that Participant is the excess, if any, of the Present Value Stated
                Benefit (as defined in subsection (3) below) over the Theoretical
                Reserve
                (as defined in subsection (4)
                below).

            

    

    

    
      	 	
              (3)

            	
              Present
                Value Stated Benefit.
                For purposes of determining the Employer Contribution under the Plan,
                a
                Participant's Present Value Stated Benefit is the Participant's Stated
                Benefit multiplied by the appropriate present value factor under
                Table I
                or Table IA, as appropriate (if the Participant has not attained
                Normal
                Retirement Age) or Table IV (if the Participant has attained Normal
                Retirement Age). The Present Value Stated Benefit must be further
                adjusted
                by the factors under Table III if the Normal Retirement Age under
                the Plan
                is other than age 65. (See Exhibit A under the Agreement for the
                applicable factors. The applicable factors are determined based on
                the
                applicable interest rate assumptions selected under Part 4, #14.b.(1)
                of
                the Agreement and assuming a UP-1984 mortality table. If the Employer
                elects a different applicable mortality table under Part 4, #14.b.(2),
                appropriate factors must be attached to the
                Agreement.)

            

    

    

    
      	 	
              (4)

            	
              Theoretical
                Reserve.
                Except as provided in the following paragraph, for the first Plan
                Year for
                which the Stated Benefit is determined (see subsection (a) above),
                a
                Participant's Theoretical Reserve is zero. For each subsequent Plan
                Year,
                the Theoretical Reserve is the sum of the Theoretical Reserve for
                the
                prior Plan Year plus the Employer Contribution required for such
                prior
                Plan Year. The sum is then adjusted for interest (using the Plan's
                interest assumptions for the prior Plan Year) through the last day
                of the
                current Plan Year. For any Plan Year following the Plan Year in which
                the
                Participant attains Normal Retirement Age, no interest adjustment
                is
                required. For purposes of determining a Participant's Theoretical
                Reserve,
                minimum contributions required solely to comply with the Top-Heavy
                Plan
                rules under Article 16 are not
                included.

            

    

    

    If
      this
      Plan was a prior safe harbor plan (see the definition of prior safe harbor
      plan
      under subsection (a) above), with a benefit formula that takes into account
      Plan
      Years prior to the first Plan Year this Plan satisfies the target benefit plan
      safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3)(c), the Theoretical Reserve
      for the first Plan Year is determined by subtracting the result in subsection
      (ii) from the result in subsection (i).

    

    
      	 	
              (i)

            	
              Determine
                the present value of the Stated Benefit as of the last day of the
                Plan
                Year immediately preceding the first Plan Year this Plan satisfies
                the
                target benefit plan safe harbor under Treas. Reg. §1.401(a)(4)-8(b)(3)(c),
                using the actuarial assumptions, the provisions of the Plan, and
                the
                Participant's compensation as of such date. For a Participant who
                has
                attained Normal Retirement Age, the Stated Benefit will be determined
                using the actuarial assumptions, the provisions of the Plan, and
                the
                Participant's compensation as of such date, using a straight life
                annuity
                factor for a Participant whose attained age is the Normal Retirement
                Age
                under the Plan.

            

    

    

    
      	 	
              (ii)

            	
              Determine
                the present value of future Employer Contributions (i.e., the Employer
                Contributions due each Plan Year using the actuarial assumptions,
                the
                provisions of the Plan (disregarding those provisions of the Plan
                providing for the limitations of §415 of the Code or the minimum
                contributions under §416 of the Code)), and the Participant's compensation
                as of such date, beginning with the first Plan Year through the end
                of the
                Plan Year in which the Participant attains Normal Retirement
                Age.

            

    

    

    
      	 	
              (c)

            	
              Benefit
                formula.
                The Employer may elect under Part 4 of the Agreement to apply a
                Nonintegrated Benefit Formula or an Integrated Benefit Formula. The
                benefit formula selected under Part 4 of the Agreement must comply
                with
                the target benefit plan safe harbor rules under Treas. Reg.
                §1.401(a)(4)-8(b)(3).

            

    

    
      
        
        

      

      
        16

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              Nonintegrated
                Benefit Formula.
                Under a Nonintegrated Benefit Formula, benefits provided under Social
                Security are not taken into account when determining an Eligible
                Participant's Stated Benefit. A Nonintegrated Benefit Formula may
                provide
                for a Flat Benefit or a Unit
                Benefit.

            

    

    

    
      	 	
              (i)

            	
              Flat
                Benefit.
                The Employer may elect under Part 4, #13.a.(1) of the Agreement to
                apply a
                Flat Benefit formula that provides a Stated Benefit equal to a specified
                percentage of Average Compensation. A Participant's Stated Benefit
                determined under the Flat Benefit formula will be reduced pro rata
                if the
                Participant's projected Years of Participation are less than 25 Years
                of
                Participation. For a Participant with less than 25 projected Years
                of
                Participation, the base percentage and the excess percentage are
                reduced
                by multiplying such percentages by a fraction, the numerator of which
                is
                the Participant's projected Years of Participation, and the denominator
                of
                which is 25.

            

    

    

    
      	 	
              (ii)

            	
              Unit
                Benefit.
                The Employer may elect under Part 4, #13.a.(2) of the Agreement or
                under
                Part 4, #13.a.(3) of the Nonstandardized Agreement to apply a Unit
                Benefit
                formula that provides a Stated Benefit equal to a specified percentage
                of
                Average Compensation multiplied by the Participant's Years of
                Participation with the Employer. The Employer may elect to limit
                the Years
                of Participation taken into account under a Unit Benefit formula,
                however,
                the Plan must take into account all Years of Participation up to
                at least
                25 years.

            

    

    

    If
      the
      Employer elects a tiered formula under Part 4, #13.a.(3) of the Nonstandardized
      Agreement, the highest
      benefit
      percentage for any Participant with less than 33 Years of Participation cannot
      be more than one-third larger than the lowest
      benefit
      percentage for any Participant with less than 33 Years of Participation. This
      requirement is satisfied if the percentage under Part 4, #13.a.(3)(a) applies
      to
      all Years of Participation up to at least 33. If the percentage under Part
      4,
      #13.a.(3)(a) applies to Years of Participation less than 33, this paragraph
      will
      be satisfied if the total Years of Participation taken into account under Part
      4, #13.a.(3)(b) and Part 4, #13.a.(3)(d) is not less than 33 and the percentage
      designated in Part 4, #13.a.(3)(c) is not less than P1(25-Y)/(33-Y) and is
      not
      greater than P1(44-Y)/(33-Y), where P1 is the percentage under Part 4,
      #13.a.(3)(a) and Y is the number of Years of Participation to which the
      percentage under Part 4, #13.a.(3)(a) applies. If the total Years of
      Participation taken into account under Part 4, #13.a.(3)(b) and Part 4,
      #13.a.(3)(d) is less than 33, a similar calculation applies to any percentage
      designated in Part 4, #13.a.(3)(e).

    

    
      	 	
              (2)

            	
              Integrated
                Benefit Formula.
                An
                Integrated Benefit Formula is designed to provide a greater benefit
                to
                certain Participants to make up for benefits not provided under Social
                Security. An Integrated Benefit Formula may provide for a Flat Excess
                Benefit, a Unit Excess Benefit, a Flat Offset Benefit, or a Unit
                Offset
                Benefit. An Employer may not elect an Integrated Benefit Formula
                under the
                Plan if another qualified plan of the Employer, which covers any
                of the
                same Employees, uses permitted disparity (or imputes permitted disparity)
                in determining the allocation of contributions or accrual of benefits
                under the plan.

            

    

    

    
      	 	
              (i)

            	
              Flat
                Excess Benefit.
                The Employer may elect under Part 4, #13.b.(1) of the Agreement to
                apply a
                Flat Excess Benefit formula that provides a Stated Benefit equal
                to a
                specified percentage of Average Compensation ("base percentage")
                plus a
                specified percentage of Excess Compensation ("excess
                percentage").

            

    

    

    
      	 	
              (A)

            	
              Maximum
                permitted disparity.
                In
                completing a Flat Excess Benefit formula under Part 4, #13.b.(1)
                of the
                Agreement, the excess percentage under Part 4, #13.b.(1)(b) may not
                exceed
                the Maximum Disparity Percentage identified under subsection (3)(i)
                below.
                The excess percentage may be further reduced under the Cumulative
                Disparity Limit under subsection (3)(iv)
                below.

            

    

    

    
      	 	
              (B)

            	
              Limitation
                on Years of Participation.
                The Participant's base percentage and excess percentage under the
                Flat
                Excess Benefit formula are reduced pro rata if the Participant's
                projected
                Years of Participation are less than 35 years. For a Participant
                with less
                than 35 projected Years of Participation, the base percentage and
                the
                excess percentage are reduced by multiplying such percentages by
                a
                fraction, the numerator of which is the Participant's projected Years
                of
                Participation, and the denominator of which is
                35.

            

    

    

    
      	 	
              (ii)

            	
              Unit
                Excess Benefit.
                The Employer may elect under Part 4, #13.b.(2) of the Agreement or
                under
                Part 4, #13.b.(3) of the Nonstandardized Agreement to apply a Unit
                Excess
                Benefit formula which provides a Stated Benefit equal to a specified
                percentage of Average Compensation ("base percentage") plus a specified
                percentage of Excess Compensation ("excess percentage") multiplied
                by the
                Participant's Years of Participation with the
                Employer.

            

    

    
      
        
        

      

      
        17

        
          

        

      

       

    

     

    
      	 	
              (A)

            	
              Maximum
                permitted disparity.
                In
                completing a Unit Excess Benefit formula under Part 4, #13.b. of
                the
                Agreement, the excess percentage under the formula may not exceed
                the
                Maximum Disparity Percentage identified under subsection (3)(i) below.
                In
                addition, if the Employer elects a tiered formula under Part 4, #13.b.(3)
                of the Nonstandardized Agreement, the percentage designated under
                Part 4,
                #13.b.(3)(d) and/or Part 4, #13.b.(3)(f), as applicable, may not
                exceed
                the sum of the base percentage under Part 4, #13.b.(3)(a) and the
                excess
                percentage under Part 4,
                #13.b.(3)(b).

            

    

    

    
      	 	
              (B)

            	
              Limitation
                on Years of Participation.
                The Employer must identify under Part 4, #13.b. the Years of Participation
                that will be taken into account under the Unit Excess Benefit formula.
                If
                the Employer elects a uniform formula under Part 4, #13.b.(2) of
                the
                Agreement, the Plan must take into account all Years of Participation
                up
                to at least 25. In addition, a Participant may not be required to
                complete
                more than 35 Years of Participation to earn his/her full Stated Benefit.
                (See the Cumulative Disparity Limit under subsection (3)(iv) below
                for
                additional restrictions that may limit a Participant's Years of
                Participation that may be taken into account under the
                Plan.)

            

    

    

    If
      the
      Employer elects a tiered formula under Part 4, #13.b.(3) of the Nonstandardized
      Agreement and the Years of Participation specified under Part 4, #13.b.(3)(c)
      is
      less than 35, the percentage under Part 4, #13.b.(3)(d) must equal the sum
      of
      the base percentage under Part 4, #13.b.(3)(a) and the excess percentage under
      Part 4, #13.b.(3)(b) and any Years of Participation required under Part 4,
      #13.b.(3)(e) may not be less than 35 minus the Years of Participation designated
      under Part 4, #13.b.(3)(c). (See the Cumulative Disparity Limit under subsection
      (3)(iv) below for additional restrictions that may limit a Participant's Years
      of Participation that may be taken into account under the Plan.) If the number
      of Years of Participation specified under Part 4, #13.b.(3)(c) is less than
      35,
      and Part 4, #13.b.(3)(d) is not checked, the percentage specified under Part
      4,
      #13.b.(3)(f) must equal the sum of the base percentage under Part 4,
      #13.b.(3)(a) and the excess percentage under Part 4, #13.b.(3)(b).

    

    
      	 	
              (iii)

            	
              Flat
                Offset Benefit.
                The Employer may elect under Part 4, #13.b.(4) of the Nonstandardized
                Agreement or Part 4, #13.b.(3) of the Standardized Agreement to apply
                a
                Flat Offset Benefit formula that provides a Stated Benefit equal
                to a
                specified percentage of Average Compensation ("gross percentage")
                offset
                by a specified percentage of Offset Compensation ("offset
                percentage").

            

    

    

    
      	 	
              (A)

            	
              Maximum
                permitted disparity.
                In
                applying a Flat Offset Benefit formula, the offset percentage for
                any
                Participant may not exceed the Maximum Offset Percentage identified
                under
                subsection (3)(ii) below. The offset percentage may be further reduced
                under the Cumulative Disparity Limit under subsection (3)(iv)
                below.

            

    

    

    
      	 	
              (B)

            	
              Limitation
                on Years of Participation.
                The Participant's gross percentage and offset percentage under the
                Flat
                Offset Benefit formula are reduced pro rata if the Participant's
                projected
                Years of Participation are less than 35 years. For a Participant
                with less
                than 35 projected Years of Participation, the gross percentage and
                the
                offset percentage are reduced by multiplying such percentages by
                a
                fraction, the numerator of which is the Participant's projected Years
                of
                Participation, and the denominator of which is
                35.

            

    

    

    
      	 	
              (iv)

            	
              Unit
                Offset Benefit.
                The Employer may elect under Part 4, #13.b.(5) and Part 4, #13.b.(6)
                of
                the Agreement or under Part 4, #13.b.(4) of the Standardized Agreement
                to
                apply a Unit Offset Benefit formula which provides a Stated Benefit
                equal
                to a specified percentage of Average Compensation ("gross percentage")
                offset by a specified percentage of Offset Compensation ("offset
                percentage") multiplied by the Participant's Years of Participation
                with
                the Employer.

            

    

    
      
        
        

      

      
        18

        
          

        

      

       

    

     

    
      	 	
              (A)

            	
              Maximum
                permitted offset.
                In
                applying a Unit Offset Benefit formula, the offset percentage for
                any
                Participant may not exceed the Maximum Offset Percentage identified
                under
                subsection (3)(ii) below. In addition, if the Employer elects a tiered
                formula under Part 4, #13.b.(6) of the Nonstandardized Agreement,
                the
                percentage designated under Part 4, #13.b.(6)(d) and/or Part 4,
                #13.b.(6)(f), as applicable, may not exceed the gross percentage
                under
                Part 4, #13.b.(6)(a).

            

    

    

    
      	 	
              (B)

            	
              Limitation
                on Years of Participation.
                The Employer must identify under Part 4, #13.b. the Years of Participation
                that will be taken into account under the Unit Offset Benefit formula.
                If
                the Employer elects a uniform offset formula under Part 4, #13.b.(5)
                of
                the Nonstandardized Agreement or Part 4, #13.b.(4) of the Standardized
                Agreement, the Plan must take into account all Years of Participation
                up
                to at least 25. In addition, a Participant may not be required to
                complete
                more than 35 Years of Participation to earn his/her full Stated Benefit.
                (See the Cumulative Disparity Limit under subsection (3)(iv) below
                for
                additional restrictions that may limit a Participant's Years of
                Participation that may be taken into account under the
                Plan.)

            

    

    

    If
      the
      Employer elects a tiered offset formula under Part 4, #13.b.(6) of the
      Nonstandardized Agreement and the Years of Participation specified under Part
      4,
      #13.b.(6)(c) is less than 35, any percentage under Part 4, #13.b.(6)(d) must
      equal the gross percentage under Part 4, #13.d.(6)(a) and any Years of
      Participation required under Part 4, #13.b.(6)(e) may not be less than 35 minus
      the Years of Participation designated under Part 4, #13.b.(6)(c). (See the
      Cumulative Disparity Limit under subsection (3)(iv) below for additional
      restrictions that may limit a Participant's Years of Participation that may
      be
      taken into account under the Plan.) If the number of Years of Participation
      specified under Part 4, #13.b.(6)(c) is less than 35, and Part 4, #13.b.(6)(d)
      is not checked, the percentage specified under Part 4, #13.b.(6)(f) must equal
      the gross percentage under Part 4, #13.b.(6)(a).

    

    
      	 	
              (3)

            	
              Special
                rules for applying Integrated Benefit Formulas under Part 4, #13.b.
                of the
                Agreement.

            

    

    

    
      	 	
              (i)

            	
              Maximum
                Disparity Percentage.
                In
                applying the Flat Excess Benefit formula described in subsection
                (2)(i)
                above or the Unit Excess Benefit formula described in subsection
                (2)(ii)
                above, the excess percentage under the formula may not exceed the
                Maximum
                Disparity Percentage. Under a Flat Excess Benefit formula, the Maximum
                Disparity Percentage is the lesser of the base percentage specified
                under
                the Agreement or the appropriate factor described under the Simplified
                Table below multiplied by 35. Under a Unit Excess Benefit formula,
                the
                Maximum Disparity Percentage is the lesser of the base percentage
                specified under the Agreement or the appropriate factor described
                under
                the Simplified Table below.

            

    

    

    In
      applying the Simplified Table below, NRA is a Participant's Normal Retirement
      Age under the Plan. If a Participant's Normal Retirement Age is prior to age
      55,
      the applicable factors under the Simplified Table must be further reduced to
      a
      factor that is the Actuarial Equivalent of the factor at age 55. (See (iii)
      below for possible adjustments to the Simplified Table if an Integration Level
      other than Covered Compensation is selected under Part 4, #14.d.(1) of the
      Agreement.)

    
       

      Simplified
        Table

    

     

    
      	
              NRA

            	 	
              Maximum
                Disparity Percentage

            	 	
              NRA

            	 	
              Maximum
                Disparity Percentage

            
	
              70

            	 	
              0.838

            	 	
              62

            	 	
              0.416

            
	
              69

            	 	
              0.760

            	 	
              61

            	 	
              0.382

            
	
              68

            	 	
              0.690

            	 	
              60

            	 	
              0.346

            
	
              67

            	 	
              0.627

            	 	
              59

            	 	
              0.330

            
	
              66

            	 	
              0.571

            	 	
              58

            	 	
              0.312

            
	
              65

            	 	
              0.520

            	 	
              57

            	 	
              0.294

            
	
              64

            	 	
              0.486

            	 	
              56

            	 	
              0.278

            
	
              63

            	 	
              0.450

            	 	
              55

            	 	
              0.260

            

    

     

    
      
        
        

      

      
        19

        
          

        

      

       

    

    

    
      	 	
              (ii)

            	
              Maximum
                Offset Percentage.
                In
                applying the Flat Offset Benefit formula described in subsection
                (2)(iii)
                above or the Unit Offset Benefit formula described in subsection
                (2)(iv)
                above, the offset percentage under the formula may not exceed the
                Maximum
                Offset Percentage. Under a Flat Offset Benefit formula, the Maximum
                Offset
                Percentage is the lesser of 50% of the gross percentage specified
                under
                the Agreement or the appropriate factor described under the Simplified
                Table above, multiplied by 35. Under a Unit Offset Benefit formula,
                the
                Maximum Offset Percentage is the lesser of 50% of the gross percentage
                specified under the Agreement or the appropriate factor described
                under
                the Simplified Table above.

            

    

    

    In
      applying the Simplified Table above, NRA is a Participant's Normal Retirement
      Age under the Plan. If a Participant's Normal Retirement Age is prior to age
      55,
      the applicable factors under the Simplified Table must be further reduced to
      a
      factor that is the Actuarial Equivalent of the factor at age 55. (See (iii)
      below for possible adjustments to the Simplified Table if an Integration Level
      other than Covered Compensation is selected under Part 4, #14.d.(1) of the
      Agreement.)

    

    
      	 	
              (iii)

            	
              Adjustments
                to the Maximum Disparity Percentage / Maximum Offset Percentage for
                Integration Level other than Covered Compensation.
                The factors under the Simplified Table under subsection (i) above
                are
                based on an Integration Level equal to Covered Compensation. If the
                Employer elects under Part 4, #14.d.(1)(b) - (e) of the Agreement
                to use
                an Integration Level other than Covered Compensation, the factors
                under
                the Simplified Table may have to be modified. If the Employer elects
                to
                modify the Integration Level under Part 4, #14.d.(1)(b) or Part 4,
                #14.d.(1)(c) of the Agreement, no modification to the Simplified
                Table is
                required. If the Employer elects to modify the Integration Level
                under
                Part 4, #14.d.(1)(d) or Part 4, #14.d.(1)(e), the factors under the
                Modified Table below must be used instead of the factors under the
                Simplified Table.

            

    

    

    Modified
      Table - Factors for Integration Level other than Covered
      Compensation

     

    
      	
              NRA

            	 	
              Maximum
                Disparity Percentage

            	 	
              NRA

            	
              Maximum
                Disparity Percentage

            
	
              70

            	 	
              0.670

            	 	
              62

            	
              0.331

            
	
              69

            	 	
              0.608

            	 	
              61

            	
              0.305

            
	
              68

            	 	
              0.552

            	 	
              60

            	
              0.277

            
	
              67

            	 	
              0.627

            	 	
              59

            	
              0.264

            
	
              66

            	 	
              0.502

            	 	
              58

            	
              0.250

            
	
              65

            	 	
              0.416

            	 	
              57

            	
              0.234

            
	
              64

            	 	
              0.388

            	 	
              56

            	
              0.222

            
	
              63

            	 	
              0.360

            	 	
              55

            	
              0.208

            

    

    

    
      	 	
              (iv)

            	
              Cumulative
                Disparity Limit.
                The Cumulative Disparity Limit applies to further limit the permitted
                disparity under the Plan. If the Cumulative Disparity Limit applies,
                the
                following adjustment will be made to the Participant's Stated Benefit,
                depending on the type of formula selected under the
                Agreement.

            

    

    

    
      	 	
              (A)

            	
              Flat
                Excess Benefit.
                In
                applying a Flat Excess Benefit formula, if a Participant's cumulative
                disparity years exceed 35, the excess percentage under the formula
                will be
                reduced as provided below. For this purpose, a Participant's cumulative
                disparity years consist of: (I) the Participant's projected Years
                of
                Participation (up to 35); (II) any years the Participant benefited
                (or is
                treated as having benefited) under this Plan prior to the Participant's
                first Year of Participation; and (III) any years credited to the
                Participant for allocation or accrual purposes under one or more
                qualified
                plans or simplified employee pension plans (whether or not terminated)
                ever maintained by the Employer (other than years counted in (I)
                or (II)
                above). For purposes of determining the Participant's cumulative
                disparity
                years, all years ending in the same calendar year are treated as
                the same
                year.

            

    

    

    If
      the
      Cumulative Disparity Limit applies, the excess percentage under the formula
      will
      be reduced by multiplying the excess percentage (as adjusted under this
      subsection (3)) by a fraction (not less than zero), the numerator of which
      is 35
      minus the sum of the years in (II) and (III) above, and the denominator of
      which
      is 35. 

    
      
        
        

      

      
        20

        
          

        

      

       

    

     

    
      	 	
              (B)

            	
              Unit
                Excess Benefit. In
                applying a Unit Excess Benefit formula, the projected Years of
                Participation taken into account under the formula may not exceed
                the
                Participant's cumulative disparity years. For this purpose, the
                Participant's cumulative disparity years equal 35 minus: (I) the
                years the
                Participant benefited or is treated as having benefited under this
                Plan
                prior to the Participant's first Year of Participation, and (II)
                the years
                credited to the Participant for allocation or accrual purposes under
                one
                or more qualified plans or simplified employee pension plans (whether
                or
                not terminated) ever maintained by the Employer other than years
                counted
                in (I) above or counted toward a Participant's projected Years of
                Participation. For purposes of determining the Participant's cumulative
                disparity years, all years ending in the same calendar year are treated
                as
                the same year.

            

    

    

    
      	 	
              (C)

            	
              Flat
                Offset Benefit.
                In
                applying a Flat Offset Benefit formula, if a Participant's cumulative
                disparity years exceed 35, the gross percentage and offset percentage
                under the formula will be reduced as provided below. For this purpose,
                a
                Participant's cumulative disparity years consist of: (I) the Participant's
                projected Years of Participation (up to 35); (II) any years the
                Participant benefited (or is treated as having benefited) under this
                Plan
                prior to the Participant's first Year of Participation; and (III)
                any
                years credited to the Participant for allocation or accrual purposes
                under
                one or more qualified plans or simplified employee pension plans
                (whether
                or not terminated) ever maintained by the Employer (other than years
                counted in (I) or (II) above). For purposes of determining the
                Participant's cumulative disparity years, all years ending in the
                same
                calendar year are treated as the same
                year.

            

    

    

    If
      the
      Cumulative Disparity Limit applies, the offset percentage will be reduced by
      multiplying such percentage by a fraction (not less than 0), the numerator
      of
      which is 35 minus the sum of the years in (II) and (III) above, and the
      denominator of which is 35. The gross benefit percentage will be reduced by
      the
      number of percentage points by which the offset percentage is
      reduced.

    

    
      	 	
              (D)

            	
              Unit
                Offset Benefit.
                In
                applying a Unit Offset Benefit formula, the Years of Participation
                taken
                into account under the formula may not exceed the Participant's cumulative
                disparity years. For this purpose, the Participant's cumulative disparity
                years equal 35 minus: (I) the years the Participant benefited or
                is
                treated as having benefited under this Plan prior to the Participant's
                first Year of Participation, and (II) the years credited to the
                Participant for allocation or accrual purposes under one or more
                qualified
                plans or simplified employee pension plans (whether or not terminated)
                ever maintained by the Employer other than years counted in (I) above
                or
                counted toward a Participant's projected Years of Service. For purposes
                of
                determining the Participant's cumulative disparity years, all years
                ending
                in the same calendar year are treated as the same
                year.

            

    

    

    
      	 	
              (d)

            	
              Definitions.
                The
                following definitions apply for purposes of applying the benefit
                formulas
                described under this Section 2.5.

            

    

    

    
      	 	
              (1)

            	
              Average
                Compensation.
                The average of a Participant's annual Included Compensation during
                the
                Averaging Period, as designated in Part 3, #11 of the Agreement.
                If no
                modifications are made to the definition of Average Compensation
                under
                Part 3, #11, Average Compensation is the average of the Participant's
                annual Included Compensation for the three (3) consecutive Plan Years
                during the Participant's entire employment history which produce
                the
                highest average.

            

    

    

    
      	 	
              (i)

            	
              Averaging
                Period.
                Unless the Employer elects otherwise under Part 3, #11.a. of the
                Agreement, the Averaging Period for determining a Participant's Average
                Compensation is made up of the three (3) consecutive Measuring Periods
                during the Participant's Employment Period which results in the highest
                Average Compensation. The Employer may elect under Part 3, #11.a.
                to apply
                an alternative Averaging Period which is greater than three (3)
                consecutive Measuring Periods, may elect to take into account the
                highest
                Average Compensation over a period of nonconsecutive Measuring Periods,
                or
                may elect to take into account all Measuring Periods during the
                Participant's Employment Period.

            

    

    

    
      	 	
              (ii)

            	
              Measuring
                Period.
                Unless the Employer elects otherwise under Part 3, #11.b. of the
                Agreement, the Measuring Period for determining Average Compensation
                is
                the Plan Year. (If the Plan has a short Plan Year, Average Compensation
                is
                based on Included Compensation earned during the 12-month period
                ending on
                the last day of the short Plan Year.) The Employer may elect under
                Part 3,
                #11.b. to apply an alternative Measuring Period for determining Average
                Compensation based on the calendar year or any other designated 12-month
                period. Alternatively, the Employer may elect to use calendar months
                as
                the Measuring Periods. If monthly Measuring Periods are selected
                under
                Part 3, #11.b., the Averaging Period designated under Part 3, #11.a.
                must
                be at least 36 months.

            

    

    
      
        
        

      

      
        21

        
          

        

      

       

    

     

    
      	 	
              (iii)

            	
              Employment
                Period.
                Unless the Employer elects otherwise under Part 3, #11.c. of the
                Agreement, the Employment Period used to determine Average Compensation
                is
                the Participant's entire employment period with the Employer. Instead
                of
                measuring Average Compensation over a Participant's entire period
                of
                employment, the Employer may elect under Part 3, #11.c. to use Averaging
                Periods only during the period following the Participant's original
                Entry
                Date (as determined under Part 2 of the Agreement) or any other specified
                period. If the Employer elects an alternative Employment Period under
                Part
                3, #11.c., such Employment Period must end in the current Plan Year
                and
                may not be shorter than the Averaging Period selected in Part 3,
                #11.a.
                (or the Participant's entire period of employment, if
                shorter).

            

    

    

    
      	 	
              (iv)

            	
              Drop-out
                years.
                Unless elected otherwise under Part 3, #11.d. of the Agreement, all
                Measuring Periods within a Participant's Employment Period are included
                for purposes of determining Average Compensation. The Employer may
                elect
                under Part 3, #11.d. to exclude the Measuring Period in which the
                Participant terminates employment or any Measuring Period during
                which a
                Participant does not complete a designated number of Hours of Service.
                If
                the Employer elects to apply an Hour of Service requirement under
                Part 3,
                #11.d.(2), the designated Hours of Service required for any particular
                Participant may not exceed 75% of the Hours of Service that an Employee
                working full-time in the same job category as the Participant would
                earn
                during the Measuring Period.

            

    

    

    In
      determining whether the Measuring Periods within an Averaging Period are
      consecutive (see subsection (i) above), any Measuring Period excluded under
      this
      subsection (iv) will be disregarded.

    

    
      	 	
              (2)

            	
              Covered
                Compensation.
                For purposes of applying an Integrated Benefit Formula, a Participant's
                Covered Compensation for the Plan Year is the average of the Taxable
                Wage
                Bases in effect for each calendar year during the 35-year period
                ending on
                the last day of the calendar year in which the Participant attains
                (or
                will attain) his/her Social Security Retirement Age. In determining
                a
                Participant's Covered Compensation, the Taxable Wage Base in effect
                as of
                the beginning of the Plan Year is assumed to remain constant for
                all
                future years. If a Participant is 35 or more years away from his/her
                Social Security Retirement Age, the Participant's Covered Compensation
                is
                the Taxable Wage Base in effect as of the beginning of the Plan Year.
                A
                Participant's Covered Compensation remains constant for Plan Years
                beginning after the calendar year in which the Participant attains
                Social
                Security Retirement Age.

            

    

    

    Unless
      elected otherwise under Part 4, #14.d.(2) of the Agreement, a Participant's
      Covered Compensation must be adjusted every Plan Year to reflect the Taxable
      Wage Base in effect for such year. The Employer may designate under Part 4,
      #14.d.(2)(a) to use Covered Compensation for a Plan Year earlier than the
      current Plan Year. Such earlier Plan Year may not be more than 5 years before
      the current Plan Year. For the sixth Plan Year following the Plan Year used
      to
      calculate Covered Compensation (as determined under this sentence), Covered
      Compensation will be adjusted using Covered Compensation for the prior Plan
      Year. Covered Compensation will not be adjusted for Plan Years prior to the
      sixth Plan Year following the Plan Year used to calculate Covered
      Compensation.

    

    In
      determining a Participant's Covered Compensation, the Employer may elect under
      Part 4, #14.d.(2)(b) to apply the rounded Covered Compensation tables issued
      by
      the IRS instead of using the applicable Taxable Wage Bases of the
      Participant.

    

    
      	 	
              (3)

            	
              Excess
                Compensation.
                Excess Compensation is used for purposes of determining a Participant's
                Normal Retirement Benefit under an Excess Benefit Formula. A Participant's
                Excess Compensation is the excess (if any) of the Participant's Average
                Compensation over the Integration
                Level.

            

    

    

    
      	 	
              (4)

            	
              Integration
                Level.
                The Integration Level under the Plan is used for determining the
                Excess
                Compensation or Offset Compensation used to determine a Participant's
                Stated Benefit under the Plan. The Employer may elect under Part
                4,
                #14.d.(1)(a) of the Agreement to use a Participant's Covered Compensation
                for the Plan Year as the Integration Level. Alternatively, the Employer
                may elect under Parts 4, #14.d.(1)(b) - (e) to apply an alternative
                Integration Level under the Plan. (See subsection (c)(3)(iii) above
                for
                special rules that apply if the Employer elects an alternative Integration
                Level.)

            

    

    
      
        
        

      

      
        22

        
          

        

      

       

    

     

    
      	 	
              (5)

            	
              Offset
                Compensation.
                A
                Participant's Offset Compensation is used to determine a Participant's
                Stated Benefit under an Offset Benefit formula. Unless modified under
                Part
                3, #12 of the Agreement, Offset Compensation is the average of a
                Participant's annual Included Compensation over the three (3) consecutive
                Plan Years ending with the current Plan Year. A Participant's Offset
                Compensation is taken into account only to the extent it does not
                exceed
                the Integration Level under the Plan. For purposes of determining
                a
                Participant's Offset Compensation, Included Compensation which exceeds
                the
                Taxable Wage Base in effect for the beginning of a Measuring Period
                will
                not be taken into account.

            

    

    

    
      	 	
              (i)

            	
              Measuring
                Period.
                Unless elected otherwise under Part 3, #12.a. of the Agreement, Offset
                Compensation is determined based on Included Compensation earned
                during
                the Plan Year (or the 12-month period ending on the last day of the
                Plan
                Year for a short Plan Year). Instead of using Plan Years, the Employer
                may
                elect under Part 3, #12.a. to determine Offset Compensation over
                the
                3-year period ending with or within the current Plan Year based on
                calendar years or any other designated 12-month
                period.

            

    

    

    
      	 	
              (ii)

            	
              Drop-out
                years.
                Unless elected otherwise under Part 3, #12.b. of the Agreement, Offset
                Compensation is determined based on the three consecutive Measuring
                Periods ending with or within the current Plan Year. The Employer
                may
                elect under Part 3, #12.b. to disregard the Measuring Period in which
                a
                Participant terminates employment for purposes of determining Offset
                Compensation.

            

    

    

    
      	 	
              (6)

            	
              Social
                Security Retirement Age.
                An
                Employee's retirement age as determined under Section 230 of the
                Social Security Retirement Act. For a Participant who attains age 62
                before January 1, 2000 (i.e., born before January 1, 1938), the
                Participant's Social Security Retirement Age is 65. For a Participant
                who
                attains age 62 after December 31, 1999, and before
                January 1, 2017 (i.e., born after December 31, 1937, but before
                January 1, 1955), the Participant's Social Security Retirement Age is
                66. For a Participant attaining age 62 after December 31, 2016 (i.e.,
                born after December 31, 1954), the Participant's Social Security
                Retirement Age is 67.

            

    

    

    
      	 	
              (7)

            	
              Stated
                Benefit.
                The amount determined in accordance with the benefit formula selected
                in
                Part 4 of the Agreement, payable annually as a Straight Life Annuity
                commencing at Normal Retirement Age (or current age, if later). (See
                subsection (a) above.)

            

    

    

    
      	 	
              (8)

            	
              Straight
                Life Annuity.
                An
                annuity payable in equal installments for the life of the Participant
                that
                terminates upon the Participant's
                death.

            

    

    

    
      	 	
              (9)

            	
              Taxable
                Wage Base.
                Taxable Wage Base is the contribution and benefit base under Section
                230
                of the Social Security Retirement Act at the beginning of the Plan
                Year.

            

    

    

    
      	 	
              (10)

            	
              Year
                of Participation.
                For purposes of determining a Participant's Stated Benefit under
                the Plan,
                a Participant's Years of Participation are defined under Part 4,
                #14.a. of
                the Agreement. (See subsection (a) above for rules regarding the
                determination of a Participant's projected Years of
                Participation.)

            

    

    

    The
      Employer may elect under Part 4, #14.a.(1) to define an Employee's Years of
      Participation as each Plan Year during which the Employee satisfies the
      allocation conditions designated under Part 4, #15 of the Agreement (see Section
      2.6 below), including Plan Years prior to the Employee's becoming an Eligible
      Participant under the Plan. Alternatively, the Employer may elect under Part
      4,
      #14.a.(2) of the Agreement to define an Employee's Years of Participation as
      each Plan Year during which the Employee satisfies the allocation conditions
      designated under Part 4, #15 of the Agreement (see Section 2.6 below), taking
      into account only Plan Years during which the Employee is an Eligible
      Participant. The Employer may elect under Part 4, #14.a.(3) to disregard any
      Year of Participation completed prior to a date designated under the
      Agreement.

    

    
      	
              2.6

            	
              Allocation
                Conditions. In
                order to receive an allocation of Employer Contributions (other than
                Section 401(k) Deferrals and Safe Harbor Contributions), an Eligible
                Participant must satisfy any allocation conditions designated under
                Part
                4, #15 of the Agreement with respect to such contributions. (Similar
                allocation conditions apply under Part 4B, #19 of the 401(k) Agreement
                for
                Employer Matching Contributions and Part 4C, #24 of the 401(k) Agreement
                for Employer Nonelective Contributions.) Under the Nonstandardized
                Agreements, the imposition of an allocation condition may cause the
                Plan
                to fail the minimum coverage requirements under Code §410(b), unless the
                only allocation condition under the Plan is a safe harbor allocation
                condition. (Under the Standardized Agreements, the only allocation
                condition permitted is a safe harbor allocation condition. But see
                (b)
                below for a special rule upon plan
                termination.)

            

    

    
      
        
        

      

      
        23

        
          

        

      

       

    

     

    
      	 	
              (a)

            	
              Safe
                harbor allocation condition. Under
                the safe harbor allocation condition under Part 4, #15.b. of the
                Nonstandardized Agreement [Part 4B, #19.b. and Part 4C, #24.b. of
                the
                Nonstandardized 401(k) Agreement], the Employer may elect to require
                an
                Eligible Participant to be employed on the last day of the Plan Year
                or to
                complete more than a specified number of Hours of Service (not to
                exceed
                500) during the Plan Year to receive an allocation of Employer
                Contributions (other than Section 401(k) Deferrals or Safe Harbor
                Contributions) under the Plan. Under this safe harbor allocation
                condition, an Eligible Participant whose employment terminates before
                he/she completes the designated Hours of Service is not entitled
                to an
                allocation of Employer Contributions subject to such allocation condition.
                However, if an Eligible Participant completes at least the designated
                Hours of Service during a Plan Year, the Participant is eligible
                for an
                allocation of such Employer Contributions, even if the Participant's
                employment terminates during the Plan
                Year.

            

    

    

    The
      imposition of the safe harbor allocation condition will not cause the Plan
      to
      fail the minimum coverage requirements under Code §410(b) because Participants
      who are excluded from participation solely as a result of the safe harbor
      allocation condition are excluded from the coverage test. Except as provided
      under subsection (b) below, the safe harbor allocation condition is the only
      allocation condition that may be used under the Standardized
      Agreement.

    

    
      	 	
              (b)

            	
              Application
                of last day of employment rule for money purchase and target benefit
                Plans
                in year of termination. The
                Employer may elect under Part 4, #15.c. of the money purchase or
                target
                benefit plan Nonstandardized Agreement to require an Eligible Participant
                to be employed on the last day of the Plan Year to receive an Employer
                Contribution under the Plan. Regardless of whether the Employer elects
                to
                apply a last day of employment condition under the money purchase
                or
                target benefit plan Agreement, in any Plan Year during which a money
                purchase or target benefit Plan is terminated, the last day of employment
                condition applies. Any unallocated forfeitures under the Plan will
                be
                allocated in accordance with the contribution formula designated
                under
                Part 4 of the Agreement to each Eligible Participant who completes
                at
                least one Hour of Service during the Plan
                Year.

            

    

    

    
      	 	
              (c)

            	
              Elapsed
                Time Method. The
                Employer may elect under Part 4, #15.e. of the Nonstandardized Agreement
                [Part 4B, #19.e. and Part 4C, #24.e. of the Nonstandardized 401(k)
                Agreement] to apply the allocation conditions using the Elapsed Time
                Method. Under the Elapsed Time Method, instead of requiring the completion
                of a specified number of Hours of Service, the Employer may require
                an
                Employee to be employed with the Employer for a specified number
                of
                consecutive days.

            

    

    

    
      	 	
              (1)

            	
              Safe
                harbor allocation condition. The
                Employer may elect under Part 4, #15.e.(1) of the Agreement [Part
                4B,
                #19.e.(1) and/or Part 4C, #24.e.(1) of the Nonstandardized 401(k)
                Agreement] to apply the safe harbor allocation condition (as described
                in
                subsection (a) above) using the Elapsed Time Method. Under the safe
                harbor
                Elapsed Time Method, a Participant who terminates employment with
                less
                than a specified number of consecutive days of employment (not more
                than
                91 days) during the Plan Year will not be entitled to an allocation
                of the
                designated Employer Contributions. The use of the safe harbor allocation
                condition under the Elapsed Time Method provides the same protection
                from
                coverage as described in subsection (a)
                above.

            

    

    

    
      	 	
              (2)

            	
              Service
                condition. Alternatively,
                the Employer may elect under Part 4, #15.e.(2) of the Nonstandardized
                Agreement [Part 4B, #19.e.(2) and/or Part 4C, #24.e.(2) of the
                Nonstandardized 401(k) Agreement] to require an Employee to complete
                a
                specified number of consecutive days of employment (not exceeding
                182) to
                receive an allocation of the designated Employer
                Contributions.

            

    

    

    
      	 	
              (d)

            	
              Special
                allocation condition for Employer Matching Contributions under
                Nonstandardized 401(k) Agreement. The
                Employer may elect under Part 4B, #19.f. of the Nonstandardized 401(k)
                Agreement to require as a condition for receiving an Employer Matching
                Contribution that a Participant not withdraw the underlying applicable
                contributions being matched prior to the end of the period for which
                the
                Employer Matching Contribution is being made. Thus, for example,
                if the
                Employer elects under Part 4B, #17.a. of the Nonstandardized 401(k)
                Agreement to apply the matching contribution formula on the basis
                of the
                Plan Year quarter, a Participant would not be entitled to an Employer
                Matching Contribution with respect to any applicable contributions
                contributed during a Plan Year quarter to the extent such applicable
                contributions are withdrawn prior to the end of the Plan Year quarter
                during which they are contributed. A Participant could take a distribution
                of applicable contributions that were contributed for a prior period
                without losing eligibility for a current Employer Matching Contribution.
                This subsection (d) will not prevent a Participant from receiving
                an
                Employer Matching Contribution merely because the Participant takes
                a loan
                (as permitted under Article 14) from matched
                contributions.

            

    

    
      
        
        

      

      
        24

        
          

        

      

       

    

     

    
      	 	
              (e)

            	
              Application
                to designated period. The
                Employer may elect under Part 4, #15.f. of the Nonstandardized Agreement
                [Part 4B, #19.g. and Part 4C, #24.f. of the Nonstandardized 401(k)
                Agreement] to apply any allocation condition(s) selected under the
                Agreement on the basis of the period designated under Part 4, #14.a.(1)
                of
                the Nonstandardized Agreement [Part 4B, #17.a. or Part 4C, #23.a.(1)
                of
                the Nonstandardized 401(k) Agreement]. If this subsection (e) applies
                to
                any allocation condition(s) under the Plan, the following procedural
                rules
                apply. (This subsection (e) does not apply to the target benefit
                plan
                Agreement. See subsection (3) for rules applicable to the Standardized
                Agreements.) 

            

    

    

    
      	 	
              (1)

            	
              Last
                day of employment requirement.
                If
                the Employer elects under Part 4, #15.f. of the Nonstandardized Agreement
                [Part 4B, #19.g. or Part 4C, #24.f. of the Nonstandardized 401(k)
                Agreement] to apply the allocation conditions on the basis of designated
                periods and the Employer elects to apply a last day of employment
                condition under Part 4, #15.c. of the Nonstandardized Agreement [Part
                4B,
                #19.c. or Part 4C, #24.c. of the Nonstandardized 401(k) Agreement],
                an
                Eligible Participant will be entitled to receive an allocation of
                Employer
                Contributions for the period designated under Part 4, #14.a.(1) of
                the
                Nonstandardized Agreement [Part 4B, #17.a. or Part 4C, #23.a.(1)
                of the
                Nonstandardized 401(k) Agreement] only if the Eligible Participant
                is
                employed with the Employer on the last day of such period. If an
                Eligible
                Participant terminates employment prior to end of the designated
                period,
                no Employer Contribution will be allocated to that Eligible Participant
                for such period. Nothing in this subsection (1) will cause an Eligible
                Participant to lose Employer Contributions that were allocated for
                a
                period prior to the period in which the individual terminates
                employment.

            

    

    

    
      	 	
              (2)

            	
              Hours
                of Service condition. If
                the Employer elects to apply the allocation conditions on the basis
                of
                specified periods under Part 4, #15.f. of the Agreement [Part 4B,
                #19.g.
                or Part 4C, #24.f. of the Nonstandardized 401(k) Agreement], and
                elects to
                apply an Hours of Service condition under Part 4, #15.d. of the
                Nonstandardized Agreement [Part 4B, #19.d. or Part 4C, #24.d. of
                the
                Nonstandardized 401(k) Agreement], an Eligible Participant will be
                entitled to receive an allocation of Employer Contributions for the
                period
                designated under Part 4, #14.a.(1) of the Nonstandardized Agreement
                [Part
                4B, #17.a. or Part 4C, #23.a.(1) of the Nonstandardized 401(k) Agreement]
                only if the Eligible Participant completes the required Hours of
                Service
                before the last day of such period. In applying the fractional method
                under subsection (i) or the period-by-period method under subsection
                (ii),
                an Eligible Participant who completes a sufficient number of Hours
                of
                Service for the Plan Year to earn a Year of Service under the Plan
                will be
                entitled to a full contribution for the Plan Year, as if the Eligible
                Participant satisfied the Hours of Service condition for each designated
                period. A catch-up contribution may be required for such
                Participants.

            

    

     

    
      	 	
              (i)

            	
              Fractional
                method. The
                Employer may elect under Part 4, #15.f.(1) of the Nonstandardized
                Agreement [Part 4B, #19.g.(1) or Part 4C, #24.f.(1) of the Nonstandardized
                401(k) Agreement] to apply the Hours of Service condition on the
                basis of
                specified period using the fractional method. Under the fractional
                method,
                the required Hours of Service for any period are determined by multiplying
                the Hours of Service required under Part 4, #15.d. of the Nonstandardized
                Agreement [Part 4B, #19.d. or Part 4C, #24.d. of the Nonstandardized
                401(k) Agreement] by a fraction, the numerator of which is the total
                number of periods completed during the Plan Year (including the current
                period) and the denominator of which is the total number of periods
                during
                the Plan Year. Thus, for example, if the Employer applies a 1,000
                Hours of
                Service condition to receive an Employer Matching Contribution and
                elects
                to apply such condition on the basis of Plan Year quarters, an Eligible
                Participant would have to complete 250 Hours of Service by the end
                of the
                first Plan Year quarter [1/4 x 1,000], 500 Hours of Service by the
                end of
                the second Plan Year quarter [2/4 x 1,000], 750 Hours of Service
                by the
                end of the third Plan Year quarter [3/4 x 1,000] and 1,000 Hours
                of
                Service by the end of the Plan Year [4/4 x 1,000] to receive an allocation
                of the Employer Matching Contribution for such period. If an Eligible
                Participant does not complete the required Hours of Service for any
                period
                during the Plan Year, no Employer Contribution will be allocated
                to that
                Eligible Participant for such period. However, if an Eligible Participant
                completes the required Hours of Service under Part 4, #15.d. for
                the Plan
                Year, such Participant will receive a full contribution for the Plan
                Year
                as if the Participant satisfied the Hours of Service conditions for
                each
                period during the year. Nothing in this subsection (i) will cause
                an
                Eligible Participant to lose Employer Contributions that were allocated
                for a period during which the Eligible Participant completed the
                required
                Hours of Service for such period.

            

    

    

    
      	 	
              (ii)

            	
              Period-by-period
                method. The
                Employer may elect under Part 4, #15.f.(2) of the Nonstandardized
                Agreement [Part 4B, #19.g.(2) or Part 4C, #24.f.(2) of the Nonstandardized
                401(k) Agreement] to apply the Hours of Service condition on the
                basis of
                specified period using the period-by-period method. Under the
                period-by-period method, the required Hours of Service for any period
                are
                determined separately for such period. The Hours of Service required
                for
                any specific period are determined by multiplying the Hours of Service
                required under Part 4, #15.d. of the Nonstandardized Agreement [Part
                4B,
                #19.d. or Part 4C, #24.d. of the Nonstandardized 401(k) Agreement]
                by a
                fraction, the numerator of which is one (1) and the denominator of
                which
                is the total number of periods during the Plan Year. Thus, for example,
                if
                the Employer applies a 1,000 Hours of Service condition to receive
                an
                Employer Matching Contribution and elects to apply such condition
                on the
                basis of Plan Year quarters, an Eligible Participant would have to
                complete 250 Hours of Service in each Plan Year quarter [1/4 x 1,000]
                to
                receive an allocation of the Employer Matching Contribution for such
                period. If an Eligible Participant does not complete the required
                Hours of
                Service for any period during the Plan Year, no Employer Contribution
                will
                be allocated to that Eligible Participant for such period. However,
                if an
                Eligible Participant completes the required Hours of Service under
                Part 4,
                #15.d. for the Plan Year, such Participant will receive a full
                contribution for the Plan Year as if the Participant satisfied the
                Hours
                of Service conditions for each period during the year. Nothing in
                this
                subsection (ii) will cause an Eligible Participant to lose Employer
                Contributions that were allocated for a period during which the Eligible
                Participant completed the required Hours of Service for such
                period.

            

    

    
      
        
        

      

      
        25

        
          

        

      

       

    

     

    
      	 	
              (3)

            	
              Safe
                harbor allocation condition. If
                the Employer elects to apply the allocation conditions on the basis
                of
                specified periods under Part 4, #15.f. of the Nonstandardized Agreement
                [Part 4B, #19.g. or Part 4C, #24.f. of the Nonstandardized 401(k)
                Agreement] and elects to apply the safe harbor allocation condition
                under
                Part 4, #15.b. of the Nonstandardized Agreement [Part 4B, #19.b.
                or Part
                4C, #24.b. of the Nonstandardized 401(k) Agreement], the rules under
                subsection (1) above will apply, without regard to the rules under
                subsection (2) above. Thus, an Eligible Employee who terminates during
                a
                period designated under Part 4, #14.a.(1) of the Nonstandardized
                Agreement
                [Part 4B, #17.a. or Part 4C, #23.a.(1) of the Nonstandardized 401(k)
                Agreement] will not receive an allocation of Employer Contributions
                for
                such period if the Eligible Participant has not completed the Hours
                of
                Service designated under Part 4, #15.b. of the Nonstandardized Agreement
                [Part 4B, #19.b. or Part 4C, #24.b. of the Nonstandardized 401(k)
                Agreement]. Nothing in this subsection (3) will cause an Eligible
                Participant to lose Employer Contributions that were allocated for
                a
                period prior to the period in which the individual terminates employment.
                (This subsection (3) also applies if the Employer elects to apply
                the safe
                harbor allocation condition on the basis of specified periods under
                Part
                4, #15.c. of the Standardized Agreement [Part 4B, #19.c. or Part
                4C,
                #22.c. of the Standardized 401(k)
                Agreement].)

            

    

    

    
      	 	
              (4)

            	
              Elapsed
                Time Method. The
                election to apply the allocation conditions on the basis of specified
                periods does not apply to the extent the Elapsed Time Method applies
                under
                Part 4, #15.e. of the Nonstandardized Agreement [Part 4B, #19.e.
                or Part
                4C, #24.e. of the Nonstandardized 401(k) Agreement]. If an Employer
                elects
                to apply the allocation conditions on the basis of specified periods
                and
                elects to apply the Elapsed Time Method, an Eligible Employee will
                be
                entitled to an allocation of Employer Contributions if such Eligible
                Participant is employed as of the last day of such period, without
                regard
                to the number of consecutive days in such period. Thus, in effect,
                the
                Elapsed Time Method will only apply to prevent an allocation of Employer
                Contributions for the last designated period in the Plan Year, if
                the
                Eligible Participant has not completed the consecutive days required
                under
                Part 4, #15.e. of the Nonstandardized Agreement [Part 4B, #19.e.
                or Part
                4C, #24.e. of the Nonstandardized 401(k) Agreement] by the end of
                the Plan
                Year. The last day of employment rules subsection (1) above still
                may
                apply (to the extent applicable) for periods during which the Eligible
                Participant terminates employment.

            

    

    

    
      	
              2.7

            	
              Fail-Safe
                Coverage Provision.
                If
                the Employer has elected to apply a last day of the Plan Year allocation
                condition and/or an Hours of Service allocation condition under a
                Nonstandardized Agreement, the Employer may elect under Part 13,
                #56 of
                the Nonstandardized Agreement [Part 13, #74 of the Nonstandardized
                401(k)
                Agreement] to apply the Fail-Safe Coverage Provision. Under the Fail-Safe
                Coverage Provision, if the Plan fails to satisfy the ratio percentage
                coverage requirements under Code §410(b) for a Plan Year due to the
                application of a last day of the Plan Year allocation condition and/or
                an
                Hours of Service allocation condition, such allocation condition(s)
                will
                be automatically eliminated for the Plan Year for certain otherwise
                Eligible Participants, under the process described in subsections
                (a)
                through (d) below, until enough Eligible Participants are benefiting
                under
                the Plan so that the ratio percentage test of Treasury Regulation
                §1.410(b)-2(b)(2) is satisfied.

            

    

    

    If
      the
      Employer elects to have the Fail-Safe Coverage Provision apply, such provision
      automatically applies for any Plan Year for which the Plan does not satisfy
      the
      ratio percentage coverage test under Code §410(b). (Except as provided in the
      following paragraph, the Plan may not use the average benefits test to comply
      with the minimum coverage requirements if the Fail-Safe Coverage Provision
      is
      elected.) The Plan satisfies the ratio percentage test if the percentage of
      the
      Nonhighly Compensated Employees under the Plan is at least 70% of the percentage
      of the Highly Compensated Employees who benefit under the Plan. An Employee
      is
      benefiting for this purpose only if he/she actually receives an allocation
      of
      Employer Contributions or forfeitures or, if testing coverage of a 401(m)
      arrangement (i.e., a Plan that provides for Employer Matching Contributions
      and/or Employee After-Tax Contributions), the Employee would receive an
      allocation of Employer Matching Contributions by making the necessary
      contributions or the Employee is eligible to make Employee After-Tax
      Contributions. To determine the percentage of Nonhighly Compensated Employees
      or
      Highly Compensated Employees who are benefiting, the following Employees are
      excluded for purposes of applying the ratio percentage test: (i) Employees
      who
      have not satisfied the Plan's minimum age and service conditions under Section
      1.4; (ii) Nonresident Alien Employees; (iii) Union Employees; and (iv) Employees
      who terminate employment during the Plan Year with less than 501 Hours of
      Service and do not benefit under the Plan.

    
      
        
        

      

      
        26

        
          

        

      

       

    

     

    Under
      the
      Fail-Safe Coverage Provision, certain otherwise Eligible Participants who are
      not benefiting for the Plan Year as a result of a last day of the Plan Year
      allocation condition or an Hours of Service allocation condition will
      participate under the Plan based on whether such Participants are Category
      1
      Employees or Category 2 Employees. Alternatively, the Employer may elect under
      Part 13, #56.b.(2) of the Nonstandardized Agreement [Part 13, #74.b.(2) of
      the
      Nonstandardized 401(k) Agreement] to apply the special Fail-Safe Coverage
      Provision described in (d) below which eliminates the allocation conditions
      for
      otherwise Eligible Participants with the lowest Included Compensation. If after
      applying the Fail-Safe Coverage Provision, the Plan does not satisfy the ratio
      percentage coverage test, the Fail-Safe Coverage Provision does not apply,
      and
      the Plan may use any other available method (including the average benefit
      test)
      to satisfy the minimum coverage requirements under Code §410(b).

    

    
      	 	
              (a)

            	
              Top-Heavy
                Plans.
                Unless provided otherwise under Part 13, #56.b.(1) of the Nonstandardized
                Agreement [Part 13, #74.b.(1) of the Nonstandardized 401(k) Agreement],
                if
                the Plan is a Top-Heavy Plan, the Hours of Service allocation condition
                will be eliminated for all Non-Key Employees who are Nonhighly Compensated
                Employees, prior to applying the Fail-Safe Coverage Provisions under
                subsections (b) and (c) or (d)
                below.

            

    

    

    
      	 	
              (b)

            	
              Category
                1 Employees - Otherwise Eligible Participants (who are Nonhighly
                Compensated Employees) who are still employed by the Employer on
                the last
                day of the Plan Year but who failed to satisfy the Plan's Hours of
                Service
                condition.
                The Hours of Service allocation condition will be eliminated for
                Category
                1 Employees (who did not receive an allocation under the Plan due
                to the
                Hours of Service allocation condition) beginning with the Category
                1
                Employee(s) credited with the most Hours of Service for the Plan
                Year and
                continuing with the Category 1 Employee(s) with the next most Hours
                of
                Service until the ratio percentage test is satisfied. If two or more
                Category 1 Employees have the same number of Hours of Service, the
                allocation condition will be eliminated for those Category 1 Employees
                starting with the Category 1 Employee(s) with the lowest Included
                Compensation. If the Plan still fails to satisfy the ratio percentage
                test
                after all Category 1 Employees receive an allocation, the Plan proceeds
                to
                Category 2 Employees.

            

    

    

    
      	 	
              (c)

            	
              Category
                2 Employees - Otherwise Eligible Participants (who are Nonhighly
                Compensated Employees) who terminated employment during the Plan
                Year with
                more than 500 Hours of Service.
                The last day of the Plan Year allocation condition will then be eliminated
                for Category 2 Employees (who did not receive an allocation under
                the Plan
                due to the last day of the Plan Year allocation condition) beginning
                with
                the Category 2 Employee(s) who terminated employment closest to the
                last
                day of the Plan Year and continuing with the Category 2 Employee(s)
                with a
                termination of employment date that is next closest to the last day
                of the
                Plan Year until the ratio percentage test is satisfied. If two or
                more
                Category 2 Employees terminate employment on the same day, the allocation
                condition will be eliminated for those Category 2 Employees starting
                with
                the Category 2 Employee(s) with the lowest Included
                Compensation.

            

    

    

    
      	 	
              (d)

            	
              Special
                Fail-Safe Coverage Provision.
                Instead of applying the Fail-Safe Coverage Provision based on Category
                1
                and Category 2 Employees, the Employer may elect under Part 13, #56.b.(2)
                of the Nonstandardized Agreement [Part 13, #74.b.(2) of the
                Nonstandardized 401(k) Agreement] to eliminate the allocation conditions
                beginning with the otherwise Eligible Participant(s) (who are Nonhighly
                Compensated Employees and who did not terminate employment during
                the Plan
                Year with 500 Hours of Service or less) with the lowest Included
                Compensation and continuing with such otherwise Eligible Participants
                with
                the next lowest Included Compensation until the ratio percentage
                test is
                satisfied. If two or more otherwise Eligible Participants have the
                same
                Included Compensation, the allocation conditions will be eliminated
                for
                all such individuals.

            

    

    

    
      	
              2.8

            	
              Deductible
                Employee Contributions. The
                Plan Administrator will not accept deductible employee contributions
                that
                are made for a taxable year beginning after December 31, 1986.
                Contributions made prior to that date will be maintained in a separate
                Account which will be nonforfeitable at all times. The Account will
                share
                in the gains and losses under the Plan in the same manner as described
                in
                Section 13.4. No part of the deductible voluntary contribution Account
                will be used to purchase life insurance. Subject to the Joint and
                Survivor
                Annuity requirements under Article 9 (if applicable), the Participant
                may
                withdraw any part of the deductible voluntary contribution Account
                by
                making a written application to the Plan
                Administrator.

            

    

     

    
      
        
        

      

      
        27

        
          

        

      

       

    

    

    ARTICLE
      3

    EMPLOYEE
      AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND
      TRANSFERS

    

    

    

    This
      Article provides the rules regarding Employee After-Tax Contributions, Rollover
      Contributions and transfers that may be made under this Plan. The Trustee has
      the authority under Article 12 to accept Rollover Contributions under this
      Plan
      and to enter into transfer agreements concerning the transfer of assets from
      another qualified retirement plan to this Plan, if so directed by the Plan
      Administrator.

    

    
      	
              3.1

            	
              Employee
                After-Tax Contributions.
                The Employer may elect under Part 4D of the Nonstandardized 401(k)
                Agreement to allow Eligible Participants to make Employee After-Tax
                Contributions under the Plan. Employee After-Tax Contributions may
                only be
                made under the Nonstandardized 401(k) Agreement. Any Employee After-Tax
                Contributions made under this Plan are subject to the ACP Test outlined
                in
                Section 17.3. (Nothing under this Section precludes the holding of
                Employee After-Tax Contributions under a profit sharing plan or money
                purchase plan that were made prior to the adoption of this Prototype
                Plan.)

            

    

    

    The
      Employer may elect under Part 4D, #25 of the Nonstandardized 401(k) Agreement
      to
      impose a limit on the maximum amount of Included Compensation an Eligible
      Participant may contribute as an Employee After-Tax Contribution. The Employer
      may also elect under Part 4D, #26 of the Nonstandardized 401(k) Agreement to
      impose a minimum amount that an Eligible Participant may contribute to the
      Plan
      during any payroll period.

    

    Employee
      After-Tax Contributions must be held in the Participant's Employee After-Tax
      Contribution Account, which is always 100% vested. A Participant may withdraw
      amounts from his/her Employee After-Tax Contribution Account at any time, in
      accordance with the distribution rules under Section 8.5(a), except as
      prohibited under Part 10 of the Agreement. No forfeitures will occur solely
      as a
      result of an Employee's withdrawal of Employee After-Tax
      Contributions.

    

    
      	
              3.2

            	
              Rollover
                Contributions. An
                Employee may make a Rollover Contribution to this Plan from another
                "qualified retirement plan" or from a "conduit IRA," if the acceptance
                of
                rollovers is permitted under Part 12 of the Agreement or if the Plan
                Administrator adopts administrative procedures regarding the acceptance
                of
                Rollover Contributions. Any Rollover Contribution an Employee makes
                to
                this Plan will be held in the Employee's Rollover Contribution Account,
                which is always 100% vested. A Participant may withdraw amounts from
                his/her Rollover Contribution Account at any time, in accordance
                with the
                distribution rules under Section 8.5(a), except as prohibited under
                Part
                10 of the Agreement.

            

    

    

    For
      purposes of this Section 3.2, a "qualified retirement plan" is any tax qualified
      retirement plan under Code §401(a) or any other plan from which distributions
      are eligible to be rolled over into this Plan pursuant to the Code, regulations,
      or other IRS guidance. A "conduit IRA" is an IRA that holds only assets that
      have been properly rolled over to that IRA from a qualified retirement plan
      under Code §401(a). To qualify as a Rollover Contribution under this Section,
      the Rollover Contribution must be transferred directly from the qualified
      retirement plan or conduit IRA in a Direct Rollover or must be transferred
      to
      the Plan by the Employee within sixty (60) days following receipt of the amounts
      from the qualified plan or conduit IRA.

    

    If
      Rollover Contributions are permitted, an Employee may make a Rollover
      Contribution to the Plan even if the Employee is not an Eligible Participant
      with respect to any or all other contributions under the Plan, unless otherwise
      prohibited under separate administrative procedures adopted by the Plan
      Administrator. An Employee who makes a Rollover Contribution to this Plan prior
      to becoming an Eligible Participant shall be treated as a Participant only
      with
      respect to such Rollover Contribution Account, but shall not be treated as
      an
      Eligible Participant until he/she otherwise satisfies the eligibility conditions
      under the Plan.

    

    The
      Plan
      Administrator may refuse to accept a Rollover Contribution if the Plan
      Administrator reasonably believes the Rollover Contribution (a) is not being
      made from a proper plan or conduit IRA; (b) is not being made within sixty
      (60)
      days from receipt of the amounts from a qualified retirement plan or conduit
      IRA; (c) could jeopardize the tax-exempt status of the Plan; or (d) could create
      adverse tax consequences for the Plan or the Employer. Prior to accepting a
      Rollover Contribution, the Plan Administrator may require the Employee to
      provide satisfactory evidence establishing that the Rollover Contribution meets
      the requirements of this Section.

    

    The
      Plan
      Administrator may apply different conditions for accepting Rollover
      Contributions from qualified retirement plans and conduit IRAs. Any conditions
      on Rollover Contributions must be applied uniformly to all Employees under
      the
      Plan.

    

    
      	
              3.3

            	
              Transfer
                of Assets. The
                Plan Administrator may direct the Trustee to accept a transfer of
                assets
                from another qualified retirement plan on behalf of any Employee,
                even if
                such Employee is not eligible to receive other contributions under
                the
                Plan. If a transfer of assets is made on behalf of an Employee prior
                to
                the Employee's becoming an Eligible Participant, the Employee shall
                be
                treated as a Participant for all purposes with respect to such transferred
                amount. Any assets transferred to this Plan from another plan must
                be
                accompanied by written instructions designating the name of each
                Employee
                for whose benefit such amounts are being transferred, the current
                value of
                such assets, and the sources from which such amounts are derived.
                The Plan
                Administrator will deposit any transferred assets in the appropriate
                Participant's Transfer Account. The Transfer Account will contain
                any
                sub-Accounts necessary to separately track the sources of the transferred
                assets. Each sub-Account will be treated in the same manner as the
                corresponding Plan Account.

            

    

    
      
        
        

      

      
        28

        
          

        

      

       

    

     

    The
      Plan
      Administrator may direct the Trustee to accept a transfer of assets from another
      qualified plan of the Employer in order to comply with the qualified replacement
      plan requirements under Code §4980(d) (relating to the excise tax on reversions
      from a qualified plan) without affecting the status of this Plan as a Prototype
      Plan. A transfer made pursuant to Code §4980(d) will be allocated as Employer
      Contributions either in the Plan Year in which the transfer occurs, or over
      a
      period of Plan Years (not exceeding the maximum period permitted under Code
      §4980(d)), as provided in the applicable transfer agreement. To the extent a
      transfer described in this paragraph is not totally allocable in the Plan Year
      in which the transfer occurs, the portion which is not allocable will be
      credited to a suspense account until allocated in accordance with the transfer
      agreement.

    

    The
      Plan
      Administrator may refuse to accept a transfer of assets if the Plan
      Administrator reasonably believes the transfer (a) is not being made from a
      proper qualified plan; (b) could jeopardize the tax-exempt status of the Plan;
      or (c) could create adverse tax consequences for the Plan or the Employer.
      Prior
      to accepting a transfer of assets, the Plan Administrator may require evidence
      documenting that the transfer of assets meets the requirements of this Section.
      The Trustee will have no responsibility to determine whether the transfer of
      assets meets the requirements of this Section; to verify the correctness of
      the
      amount and type of assets being transferred to the Plan; or to perform any
      due
      diligence review with respect to such transfer.

    

    
      	 	
              (a)

            	
              Protection
                of Protected Benefits. Except
                in the case of a Qualified Transfer (as defined in subsection (d)
                below),
                a transfer of assets is initiated at the Plan level and does not
                require
                Participant or spousal consent. If the Plan Administrator directs
                the
                Trustee to accept a transfer of assets to this Plan, the Participant
                on
                whose behalf the transfer is made retains all Protected Benefits
                that
                applied to such transferred assets under the transferor
                plan.

            

    

    

    
      	 	
              (b)

            	
              Transferee
                plan. Except
                in the case of a Qualified Transfer (as defined in subsection (d)),
                if the
                Plan Administrator directs the Trustee to accept a transfer of assets
                from
                another plan which is subject to the Joint and Survivor Annuity
                requirements under Code §401(a)(11), the amounts so transferred continue
                to be subject to such requirements, as provided in Article 9. If
                this Plan
                is not otherwise subject to the Qualified Joint and Survivor Annuity
                requirements (as determined under Part 11, #41.a. of the Agreement
                [Part
                11, #59.a. of the 401(k) Agreement]), the Qualified Joint and Survivor
                Annuity requirements apply only to the amounts under the Transfer
                Account
                which are attributable to the amounts which were subject to the Qualified
                Joint and Survivor Annuity requirements under the transferor plan.
                The
                Employer may override this default rule by checking Part 11, #41.b.
                of the
                Agreement [Part 11, #59.b. of the 401(k) Agreement] thereby subjecting
                the
                entire Plan to the Qualified Joint and Survivor Annuity
                Requirements.

            

    

    

    
      	 	
              (c)

            	
              Transfers
                from a Defined Benefit Plan, money purchase plan or 401(k)
                plan.

            

    

    

    
      	 	
              (1)

            	
              Defined
                Benefit Plan. The
                Plan Administrator will not direct the Trustee to accept a transfer
                of
                assets from a Defined Benefit Plan unless such transfer qualifies
                as a
                Qualified Transfer (as defined in subsection (d) below) or the assets
                transferred from the Defined Benefit Plan are in the form of paid-up
                annuity contracts which protect all the Participant's Protected Benefits
                under the Defined Benefit Plan. (However, see the special rule under
                the
                second paragraph of Section 3.3 above regarding transfers authorized
                under
                Code §4980(d).)

            

    

    

    
      	 	
              (2)

            	
              Money
                purchase plan. If
                this Plan is a profit sharing plan or a 401(k) plan and the Plan
                Administrator directs the Trustee to accept a transfer of assets
                from a
                money purchase plan (other than as a Qualified Transfer as defined
                in
                subsection (d) below), the amounts transferred (and any gains attributable
                to such transferred amounts) continue to be subject to the distribution
                restrictions applicable to money purchase plan assets under the transferor
                plan. Such amounts may not be distributed for reasons other than
                death,
                disability, attainment of Normal Retirement Age, or termination of
                employment, regardless of any distribution provisions under this
                Plan that
                would otherwise permit a distribution prior to such
                events.

            

    

    

    
      	 	
              (3)

            	
              401(k)
                plan. If
                the Plan Administrator directs the Trustee to accept a transfer of
                Section
                401(k) Deferrals, QMACs, QNECs, or Safe Harbor Contributions from
                a 401(k)
                plan, such amounts retain their character under this Plan and such
                amounts
                (including any allocable gains or losses) remain subject to the
                distribution restrictions applicable to such amounts under the
                Code.

            

    

    

    
      	 	
              (d)

            	
              Qualified
                Transfer. The
                Plan may eliminate certain Protected Benefits (as provided under
                subsection (3) below) related to plan assets that are received in
                a
                Qualified Transfer from another plan. A Qualified Transfer is a
                plan-to-plan transfer of a Participant's benefits that meets the
                requirements under subsection (1) or (2)
                below.

            

    

    
      
        
        

      

      
        29

        
          

        

      

      
        
        

      

    

    

    

    
      	 	
              (1)

            	
              Elective
                transfer.
                A
                plan-to-plan transfer of a Participant's benefits from another qualified
                plans is a Qualified Transfer if such transfer satisfies the following
                requirements.

            

    

    

    
      	 	
              (i)

            	
              The
                Participant must have the right to receive an immediate distribution
                of
                his/her benefits under the transferor plan at the time of the Qualified
                Transfer. For transfers that occur on or after January 1, 2002, the
                Participant must not be eligible at the time of the Qualified Transfer
                to
                take an immediate distribution of his/her entire benefit in a form
                that
                would be entirely eligible for a Direct
                Rollover.

            

    

    

    
      	 	
              (ii)

            	
              The
                Participant on whose behalf benefits are being transferred must make
                a
                voluntary, fully informed election to transfer his/her benefits to
                this
                Plan.

            

    

    

    
      	 	
              (iii)

            	
              The
                Participant must be provided an opportunity to retain the Protected
                Benefits under the transferor plan. This requirement is satisfied
                if the
                Participant is given the option to receive an annuity that protects
                all
                Protected Benefits under the transferor plan or the option of leaving
                his/her benefits in the transferor
                plan.

            

    

    

    
      	 	
              (iv)

            	
              The
                Participant's spouse must consent to the Qualified Transfer if the
                transferor plan is subject to the Joint and Survivor Annuity requirements
                under Article 9. The spouse's consent must satisfy the requirements
                for a
                Qualified Election under Section
                9.4(d).

            

    

    

    
      	 	
              (v)

            	
              The
                amount transferred (along with any contemporaneous Direct Rollover)
                must
                not be less than the value of the Participant's vested benefit under
                the
                transferor plan.

            

    

    

    
      	 	
              (vi)

            	
              The
                Participant must be fully vested in the transferred
                benefit.

            

    

    

    
      	 	
              (2)

            	
              Transfer
                upon specified events. For
                transfers that occur on or after September 6, 2000, a plan-to-plan
                transfer of a Participant's entire benefit (other than amounts the
                Plan
                accepts as a Direct Rollover) from another Defined Contribution Plan
                that
                is made in connection with an asset or stock acquisition, merger,
                or other
                similar transaction involving a change in the Employer or is made
                in
                connection with a Participant's change in employment status that
                causes
                the Participant to become ineligible for additional allocations under
                the
                transferor plan, is a Qualified Transfer if such transfer satisfies
                the
                following requirements:

            

    

    

    
      	 	
              (i)

            	
              The
                Participant need not be eligible for an immediate distribution of
                his/her
                benefits under the transferor plan.

            

    

    

    
      	 	
              (ii)

            	
              The
                Participant on whose behalf benefits are being transferred must make
                a
                voluntary, fully informed election to transfer his/her benefits to
                this
                Plan.

            

    

    

    
      	 	
              (iii)

            	
              The
                Participant must be provided an opportunity to retain the Protected
                Benefits under the transferor plan. This requirement is satisfied
                if the
                Participant is given the option to receive an annuity that protects
                all
                Protected Benefits under the transferor plan or the option of leaving
                his/her benefits in the transferor
                plan.

            

    

    

    
      	 	
              (iv)

            	
              The
                benefits must be transferred between plans of the same type. To satisfy
                this requirement, the transfer must satisfy the following
                requirements.

            

    

    

    
      	 	
              (A)

            	
              To
                accept a Qualified Transfer under this subsection (2) from a money
                purchase plan, this Plan also must be a money purchase
                plan.

            

    

    

    
      	 	
              (B)

            	
              To
                accept a Qualified Transfer under this subsection (2) from a 401(k)
                plan,
                this Plan also must be a 401(k)
                plan.

            

    

    

    
      	 	
              (C)

            	
              To
                accept a Qualified Transfer under this subsection (2) from a profit
                sharing plan, this Plan may be any type of Defined Contribution
                Plan.

            

    

    
      
        
        

      

      
        30

        
          

        

      

       

    

     

    
      	 	
              (3)

            	
              Treatment
                of Qualified Transfer.

            

    

    

    
      	 	
              (i)

            	
              Rollover
                Contribution Account.
                If
                the Plan Administrator directs the Trustee to accept on behalf of
                a
                Participant a transfer of assets that qualifies as a Qualified Transfer,
                the Plan Administrator will treat such amounts as a Rollover Contribution
                and will deposit such amounts in the Participant's Rollover Contribution
                Account. A Qualified Transfer may include benefits derived from Employee
                After-Tax Contributions.

            

    

    

    
      	 	
              (ii)

            	
              Elimination
                of Protected Benefits.
                If
                the Plan accepts a Qualified Transfer, the Plan does not have to
                protect
                any Protected Benefits derived from the transferor plan. However,
                if the
                Plan accepts a Qualified Transfer that meets the requirements for
                a
                transfer under subsection (2) above, the Plan must continue to protect
                the
                QJSA benefit if the transferor plan is subject to the QJSA
                requirements.

            

    

    

    
      	 	
              (e)

            	
              Trustee's
                right to refuse transfer.
                If
                the assets to be transferred to the Plan under this Section 3.3 are
                not
                susceptible to proper valuation and identification or are of such
                a nature
                that their valuation is incompatible with other Plan assets, the
                Trustee
                may refuse to accept the transfer of all or any specific asset, or
                may
                condition acceptance of the assets on the sale or disposition of
                any
                specific asset.

            

    

     

    
      
        
        

      

      
        31

        
          

        

      

       

    

     

    

    ARTICLE
      4

    PARTICIPANT
      VESTING

     

    This
      Article contains the rules for determining the vested (nonforfeitable) amount
      of
      a Participant's Account Balance under the Plan. Part 6 of the Agreement contains
      specific elections for applying these vesting rules. Part 7 of the Agreement
      contains special service crediting elections to override the default provisions
      under this Article.

    

    
      	
              4.1

            	
              In
                General. A
                Participant's vested interest in his/her Employer Contribution Account
                and
                Employer Matching Contribution Account is determined based on the
                vesting
                schedule elected in Part 6 of the Agreement. A Participant is always
                fully
                vested in his/her Section 401(k) Deferral Account, Employee After-Tax
                Contribution Account, QNEC Account, QMAC Account, Safe Harbor Nonelective
                Contribution Account, Safe Harbor Matching Contribution Account,
                and
                Rollover Contribution Account.

            

    

    

    
      	 	
              (a)

            	
              Attainment
                of Normal Retirement Age. Regardless
                of the Plan's vesting schedule, a Participant's right to his/her
                Account
                Balance is fully vested upon the date he/she attains Normal Retirement
                Age, provided the Participant is an Employee on or after such
                date.

            

    

    

    
      	 	
              (b)

            	
              Vesting
                upon death, becoming Disabled, or attainment of Early Retirement
                Age.
                If
                elected by the Employer in Part 6, #21 of the Agreement [Part 6,
                #39 of
                the 401(k) Agreement], a Participant will become fully vested in
                his/her
                Account Balance if the Participant dies, becomes Disabled, or attains
                Early Retirement Age while employed by the
                Employer.

            

    

    

    
      	 	
              (c)

            	
              Addition
                of Employer Nonelective Contribution or Employer Matching
                Contribution.
                If
                the Plan is a Safe Harbor 401(k) Plan as defined in Section 17.6,
                all
                amounts allocated to the Participant's Safe Harbor Nonelective
                Contribution Account and/or Safe Harbor Matching Contribution Account
                are
                always 100% vested. If a Safe Harbor 401(k) Plan is amended to add
                a
                regular Employer Nonelective Contribution or Employer Matching
                Contribution, a Participant's vested interest in such amounts is
                determined in accordance with the vesting schedule selected under
                Part 6
                of the Agreement. The addition of a vesting schedule under Part 6
                for such
                contributions is not considered an amendment of the vesting schedule
                under
                Section 4.7 below merely because the Participant was fully vested
                in
                his/her Safe Harbor Nonelective Contribution Account or Safe Harbor
                Matching Contribution Account.

            

    

    

    
      	 	
              (d)

            	
              Vesting
                upon merger, consolidation or transfer.
                No
                accelerated vesting will be required solely because a Defined Contribution
                Plan is merged with another Defined Contribution Plan, or because
                assets
                are transferred from a Defined Contribution Plan to another Defined
                Contribution Plan. Thus, for example, Participants will not automatically
                become 100% vested in their Employer Contribution Account(s) solely
                on
                account of a merger of a money purchase plan with a profit sharing
                or
                401(k) Plan or a transfer of assets between such Plans. (See Section
                18.3
                for the benefits that must be protected as a result of a merger,
                consolidation or transfer.)

            

    

    

    
      	
              4.2

            	
              Vesting
                Schedules.
                The Plan's vesting schedule will determine an Employee's vested percentage
                in his/her Employer Contribution Account and/or Employer Matching
                Contribution Account. The vested portion of a Participant's Employer
                Contribution Account and/or Employer Matching Contribution Account
                is
                determined by multiplying the Participant's vesting percentage determined
                under the applicable vesting schedule by the total amount under the
                applicable Account.

            

    

    

    The
      Employer must elect a normal vesting schedule and a Top-Heavy Plan vesting
      schedule under Part 6 of the Agreement. The Top-Heavy Plan vesting schedule
      will
      apply for any Plan Year in which the plan is a Top-Heavy Plan. If this Plan
      is a
      401(k) plan, the Employer must elect a normal and Top-Heavy Plan vesting
      schedule for both Employer Nonelective Contributions and Employer Matching
      Contributions, but only to the extent such contributions are authorized under
      Part 4B and/or Part 4C of the 401(k) Agreement.

    

    The
      Employer may choose any of the following vesting schedules as the normal vesting
      schedule under Part 6 of the Agreement. For the Top-Heavy Plan vesting, the
      Employer may only choose the full and immediate, 6-year graded, 3-year cliff,
      or
      modified vesting schedule, as described below.

    

    
      	 	
              (a)

            	
              Full
                and immediate vesting schedule.
                Under the full and immediate vesting schedule, the Participant is
                always
                100% vested in his/her Account
                Balance.

            

    

    
      
        
        

      

      
        32

        
          

        

      

       

    

     

    
      	 	
              (b)

            	
              7-year
                graded vesting schedule.
                Under the 7-year graded vesting schedule, an Employee vests in his/her
                Employer Contribution Account and/or Employer Matching Contribution
                Account in the following manner:

            

    

    

    After
      3
      Years of Service - 20% vesting

    After
      4
      Years of Service - 40% vesting

    After
      5
      Years of Service - 60% vesting

    After
      6
      Years of Service - 80% vesting

    After
      7
      Years of Service - 100% vesting

    

    
      	 	
              (c)

            	
              6-year
                graded vesting schedule.
                Under the 6-year graded vesting schedule, an Employee vests in his/her
                Employer Contribution Account and/or Employer Matching Contribution
                Account in the following manner:

            

    

    

    After
      2
      Years of Service - 20% vesting

    After
      3
      Years of Service - 40% vesting

    After
      4
      Years of Service - 60% vesting

    After
      5
      Years of Service - 80% vesting

    After
      6
      Years of Service - 100% vesting

    

    
      	 	
              (d)

            	
              5-year
                cliff vesting schedule.
                Under the 5-year cliff vesting schedule, an Employee is 100% vested
                after
                5 Years of Service. Prior to the fifth Year of Service, the vesting
                percentage is zero.

            

    

    

    
      	 	
              (e)

            	
              3-year
                cliff vesting schedule.
                Under the 3-year cliff vesting schedule, an Employee is 100% vested
                after
                3 Years of Service. Prior to the third Year of Service, the vesting
                percentage is zero.

            

    

    

    
      	 	
              (f)

            	
              Modified
                vesting schedule.
                For the normal vesting schedule, the Employer may elect a modified
                vesting
                schedule under which the vesting percentage for each Year of Service
                is
                not less than the percentage that would be required for each Year
                of
                Service under the 7-year graded vesting schedule, unless 100% vesting
                occurs after no more than 5 Years of Service. For the Top-Heavy Plan
                vesting schedule, the Employer may elect a modified vesting schedule
                under
                which the vesting percentage for each Year of Service is not less
                than the
                percentage that would be required for each Year of Service under
                the
                6-year graded vesting schedule, unless 100% vesting occurs after
                no more
                than 3 Years of Service.

            

    

    

    
      	
              4.3

            	
              Shift
                to/from Top-Heavy Vesting Schedule.
                For a Plan Year in which the Plan is a Top-Heavy Plan, the Plan
                automatically shifts to the Top-Heavy Plan vesting schedule. Once
                a Plan
                uses a Top-Heavy Plan vesting schedule, that schedule will continue
                to
                apply for all subsequent Plan Years. The Employer may override this
                default provision under Part 6, #22 of the Nonstandardized Agreement
                [Part
                6, #40 of the Nonstandardized 401(k) Agreement]. The rules under
                Section
                4.7 will apply when a Plan shifts to or from a Top-Heavy Plan vesting
                schedule.

            

    

    

    
      	
              4.4

            	
              Vesting
                Computation Period.
                For purposes of computing a Participant's vested interest in his/her
                Employer Contribution Account and/or Employer Matching Contribution
                Account, an Employee's Vesting Computation Period is the 12-month
                period
                measured on a Plan Year basis, unless the Employer elects under Part
                7,
                #26 of the Agreement [Part 7, #44 of the 401(k) Agreement] to measure
                Vesting Computation Periods using Anniversary Years. The Employer
                may
                designate an alternative 12-month period under Part 7, #26.b. of
                the
                Nonstandardized Agreement [Part 7, #44.b. of the Nonstandardized
                401(k)
                Agreement]. Any Vesting Computation Period designated under Part
                7, #26.b.
                or #44.b., as applicable, must be a 12-consecutive month period and
                must
                apply uniformly to all
                Participants.

            

    

    

    
      	 	
              (a)

            	
              Anniversary
                Years. If
                the Employer elects to measure Vesting Computation Periods using
                Anniversary Years, the Vesting Computation Period is the 12-month
                period
                commencing on the Employee's Employment Commencement Date (or Reemployment
                Commencement Date) and each subsequent 12-month period commencing
                on the
                anniversary of such date.

            

    

    

    
      	 	
              (b)

            	
              Measurement
                on same Vesting Computation Period.
                The Plan will measure Years of Service and Breaks in Service (if
                applicable) for purposes of vesting on the same Vesting Computation
                Period.

            

    

    

    
      	
              4.5

            	
              Crediting
                Years of Service for Vesting Purposes.
                Unless the Employer elects otherwise under Part 7, #25 of the Agreement
                [Part 7, #43 of the 401(k) Agreement], an Employee will earn one
                Year of
                Service for purposes of applying the vesting rules if the Employee
                completes 1,000 Hours of Service with the Employer during a Vesting
                Computation Period. An Employee will receive credit for a Year of
                Service
                as of the end of the Vesting Computation Period, if the Employee
                completes
                the required Hours of Service during such period, even if the Employee
                is
                not employed for the entire period.

            

    

    

    
      	 	
              (a)

            	
              Calculating
                Hours of Service. In
                calculating an Employee's Hours of Service for purposes of applying
                the
                vesting rules under this Article, the Employer will use the Actual
                Hours
                Crediting Method, unless the Employer elects otherwise under Part
                7, #25
                of the Agreement [Part 7, #43 of the 401(k) Agreement]. (See Article
                6 of
                this Plan for a description of the alternative service crediting
                methods.)

            

    

    
      
        
        

      

      
        33

        
          

        

      

       

    

     

    
      	 	
              (b)

            	
              Excluded
                service.
                Unless the Employer elects to exclude certain service with the Employer
                under Part 6, #20 of the Agreement [Part 6, #38 of the 401(k) Agreement],
                all service with the Employer is counted for vesting
                purposes.

            

    

    

    
      	 	
              (1)

            	
              Service
                before the Effective Date of the Plan.
                Under Part 6, #20.a. of the Agreement [Part 6, #38.a. of the 401(k)
                Agreement], the Employer may elect to exclude service during any
                period
                for which the Employer did not maintain the Plan or a Predecessor
                Plan.
                For this purpose, a Predecessor Plan is a qualified plan maintained
                by the
                Employer that is terminated within the 5-year period immediately
                preceding
                or following the establishment of this Plan. A Participant's service
                under
                a Predecessor Plan must be counted for purposes of determining the
                Participant's vested percentage under this
                Plan.

            

    

    

    
      	 	
              (2)

            	
              Service
                before a certain age. Under
                Part 6, #20.b. of the Agreement [Part 6, #38.b.of the 401(k) Agreement],
                the Employer may elect to exclude service before an Employee attains
                a
                certain age. For this purpose, the Employer may not designate an
                age
                greater than 18. An Employee will be credited with a Year of Service
                for
                the Vesting Computation Period during which the Employee attains
                the
                requisite age, provided the Employee satisfies all other conditions
                required for a Year of Service.

            

    

    

    
      	
              4.6

            	
              Vesting
                Break in Service Rules. Except
                as provided under Section 4.5(b), in determining a Participant's
                vested
                percentage, a Participant is credited with all Years of Service earned
                with the Employer, subject to the following Break in Service rules.
                In
                applying these Break in Service rules, Years of Service and Breaks
                in
                Service (as defined in Section 22.27) are measured on the same Vesting
                Computation Period as defined in Section 4.4
                above.

            

    

    

    
      	 	
              (a)

            	
              One-year
                holdout Break in Service.
                The one-year holdout Break in Service rule will not apply unless
                the
                Employer specifically elects in Part 7, #27.b. of the Nonstandardized
                Agreement [Part 7, #45.b. of the Nonstandardized 401(k) Agreement]
                to have
                it apply. If the one-year holdout Break in Service rule is elected,
                an
                Employee who has a one-year Break in Service will not be credited
                for
                vesting purposes with any Years of Service earned before such one-year
                Break in Service until the Employee has completed a Year of Service
                after
                the one-year Break in Service. The one-year holdout rule does not
                apply
                under the Standardized Agreement.

            

    

    

    
      	 	
              (b)

            	
              Five-Year
                Forfeiture Break in Service.
                In
                the case of a Participant who has five (5) consecutive one-year Breaks
                in
                Service, all Years of Service after such Breaks in Service will be
                disregarded for the purpose of vesting in the portion of the Participant's
                Employer Contribution Account and/or Employer Matching Contribution
                Account that accrued before such Breaks in Service, but both pre-break
                and
                post-break service will count for purposes of vesting in the portion
                of
                such Accounts that accrues after such breaks. The Participant will
                forfeit
                the nonvested portion of his/her Employer Contribution Account and/or
                Employer Matching Contribution Account accrued prior to incurring
                five
                consecutive Breaks in Service, in accordance with Section
                5.3(b).

            

    

    

    In
      the
      case of a Participant who does not have five consecutive one-year Breaks in
      Service, all Years of Service will count in vesting both the pre-break and
      post-break Account Balance derived from Employer Contributions.

    

    
      	 	
              (c)

            	
              Rule
                of Parity Break in Service.
                This Break in Service rule applies only to Participants who are totally
                nonvested (i.e., 0% vested) in their Employer Contribution Account
                and
                Employer Matching Contribution Account. If an Employee is vested
                in any
                portion of his/her Employer Contribution Account or Employer Matching
                Contribution Account, the Rule of Parity does not apply. Under this
                Break
                in Service rule, if a nonvested Participant incurs a period of consecutive
                one-year Breaks in Service which equals or exceeds the greater of
                five (5)
                or the Participant's aggregate number of Years of Service with the
                Employer, all service earned prior to the consecutive Break in Service
                period will be disregarded and the Participant will be treated as
                a new
                Employee for purposes of determining vesting under the Plan. The
                Employer
                may elect under Part 7, #27.a. of the Agreement [Part 7, #45.a. of
                the
                401(k) Agreement] not to apply the Rule of Parity Break in Service
                rule.

            

    

    

    
      	 	
              (1)

            	
              Previous
                application of the Rule of Parity Break in Service
                rule.
                In
                determining a Participant's aggregate Years of Service for purposes
                of
                applying the Rule of Parity Break in Service rule, any Years of Service
                otherwise disregarded under a previous application of this rule are
                not
                counted.

            

    

    

    
      	 	
              (2)

            	
              Application
                to the 401(k) Agreement. The
                Rule of Parity Break in Service rule applies only to determine the
                individual's vesting rights with respect to his/her Employer Contribution
                Account and Employer Matching Contribution Account. In determining
                whether
                a Participant is totally nonvested for purposes of applying the Rule
                of
                Parity Break in Service rule, the Participant's Section 401(k) Deferral
                Account, Employee After-Tax Contribution Account, QMAC Account, QNEC
                Account, Safe Harbor Nonelective Contribution Account, Safe Harbor
                Matching Contribution Account, and Rollover Contribution Account
                are
                disregarded.

            

    

    
      
        
        

      

      
        34

        
          

        

      

       

    

    

    
      	
              4.7

            	
              Amendment
                of Vesting Schedule.
                If
                the Plan's vesting schedule is amended (or is deemed amended by an
                automatic change to or from a Top-Heavy Plan vesting schedule), each
                Participant with at least three (3) Years of Service with the Employer,
                as
                of the end of the election period described in the following paragraph,
                may elect to have his/her vested interest computed under the Plan
                without
                regard to such amendment or change. For this purpose, a Plan amendment,
                which in any way directly or indirectly affects the computation of
                the
                Participant's vested interest, is considered an amendment to the
                vesting
                schedule. However, the new vesting schedule will apply automatically
                to an
                Employee, and no election will be provided, if the new vesting schedule
                is
                at least as favorable to such Employee, in all circumstances, as
                the prior
                vesting schedule.

            

    

    

    The
      period during which the election may be made shall commence with the date the
      amendment is adopted or is deemed to be made and shall end on the latest
      of:

    

    
      	 	
              (a)

            	
              60
                days after the amendment is
                adopted;

            

    

    

    
      	 	
              (b)

            	
              60
                days after the amendment becomes effective;
                or

            

    

    

    
      	 	
              (c)

            	
              60
                days after the Participant is issued written notice of the amendment
                by
                the Employer or Plan Administrator.

            

    

    

    Furthermore,
      if the vesting schedule of the Plan is amended, in the case of an Employee
      who
      is a Participant as of the later of the date such amendment is adopted or
      effective, the vested percentage of such Employee's Account Balance derived
      from
      Employer Contributions (determined as of such date) will not be less than the
      percentage computed under the Plan without regard to such
      amendment.

    

    
      	
              4.8

            	
              Special
                Vesting Rule - In-Service Distribution When Account Balance Less
                than 100%
                Vested.
                If
                amounts are distributed from a Participant's Employer Contribution
                Account
                or Employer Matching Contribution Account at a time when the Participant's
                vested percentage in such amounts is less than 100% and the Participant
                may increase the vested percentage in the Account
                Balance:

            

    

    

    
      	 	
              (a)

            	
              A
                separate Account will be established for the Participant's interest
                in the
                Plan as of the time of the distribution,
                and

            

    

    

    
      	 	
              (b)

            	
              At
                any relevant time the Participant's vested portion of the separate
                Account
                will be equal to an amount ("X") determined by the
                formula:

            

    

    

    X
      = P (AB
      + D) - D

    

    Where:

    

    P
      is the
      vested percentage at the relevant time;

    

    AB
      is the
      Account Balance at the relevant time; and

    

    D
      is the
      amount of the distribution.

    
      
        
        

      

      
        35

        
          

        

      

       

    

    

    ARTICLE
      5

    FORFEITURES

     

    This
      Article contains the rules relating to the timing and disposition of forfeitures
      of the nonvested portion of a Participant's Account Balance. Part 8 of the
      Agreement provides elections on the allocation of forfeitures. The rules for
      determining the vested portion of a Participant's Account Balance are contained
      in Article 4 of this BPD.

    

    
      	
              5.1

            	
              In
                General. The
                Plan Administrator has the responsibility to determine the amount
                of a
                Participant's forfeiture based on the application of the vesting
                provisions of Article 4. Until an amount is forfeited pursuant to
                this
                Article, nonvested amounts will be held in the Account of the Participant
                and will share in gains and losses of the Trust (as determined under
                Article 13).

            

    

    

    
      	
              5.2

            	
              Timing
                of forfeiture.
                The forfeiture of all or a portion of a Participant's nonvested Account
                Balance occurs upon any of the events listed
                below:

            

    

    

    
      	 	
              (a)

            	
              Cash-Out
                Distribution.
                The date the Participant receives a total Cash-Out Distribution as
                defined
                in Section 5.3(a).

            

    

    

    
      	 	
              (b)

            	
              Five-Year
                Forfeiture Break in Service.
                The last day of the Vesting Computation Period in which the Participant
                incurs a Five-Year Forfeiture Break in Service as defined in Section
                5.3(b).

            

    

    

    
      	 	
              (c)

            	
              Lost
                Participant or Beneficiary.
                The date the Plan Administrator determines that a Participant or
                Beneficiary cannot be located to receive a distribution from the
                Plan. See
                Section 5.3(c).

            

    

    

    
      	 	
              (d)

            	
              Forfeiture
                of Employer Matching Contributions. With
                respect to Employer Matching Contributions under a 401(k) plan, the
                date a
                distribution is made as described in Section
                5.3(d).

            

    

    

    
      	5.3	
              Forfeiture
                Events.

            

    

    

    
      	 	
              (a)

            	
              Cash-Out
                Distribution.
                If
                a Participant receives a total distribution upon termination of his/her
                participation in the Plan (a "Cash-Out Distribution"), the nonvested
                portion (if any) of the Participant's Account Balance is forfeited
                in
                accordance with the provisions of this Article. If a Participant
                has
                his/her nonvested Account Balance forfeited as a result of a Cash-Out
                Distribution, such Participant must be given the right to "buy-back"
                the
                forfeited benefit, as provided in subsection (2) below. (See Article
                8 for
                the rules regarding the availability and timing of Plan distributions
                and
                the consent requirements applicable to such
                distributions.)

            

    

    

    
      	 	
              (1)

            	
              Amount
                of forfeiture. The
                Cash-Out Distribution rules under this subsection (a) apply only
                if the
                Participant is less than 100% vested in his/her Employer Contribution
                Account and/or Employer Matching Contribution Account. If the Participant
                is 100% vested in his/her entire Account Balance, no forfeiture of
                benefits will occur solely as a result of the Cash-Out
                Distribution.

            

    

    

    
      	 	
              (i)

            	
              Total
                Cash-Out Distribution. If
                a Participant receives a Cash-Out Distribution of his/her entire
                vested
                Account Balance, the Participant will immediately forfeit the entire
                nonvested portion of his/her Account Balance, as of the date of the
                distribution (as determined under subsection (A) or (B) below, whichever
                applies). The forfeited amounts will be used in the manner designated
                under Part 8 of the Agreement.

            

    

    

    
      	 	
              (A)

            	
              No
                further allocations. If
                the terminated Participant is not entitled to any further allocations
                under the Plan for the Plan Year in which the Participant terminates
                employment, the Cash-Out Distribution occurs on the day the Participant
                receives a distribution of his/her entire vested Account Balance.
                The
                Participant's nonvested benefit is immediately forfeited on such
                date, in
                accordance with the provisions under Section
                5.5.

            

    

    

    
      	 	
              (B)

            	
              Additional
                allocations. If
                the terminated Participant is entitled to an additional allocation
                under
                the Plan for the Plan Year in which the Participant terminates employment,
                a Cash-Out Distribution is deemed to occur when the Participant receives
                a
                distribution of his/her entire vested Account Balance, including
                any
                amounts that are still to be allocated under the Plan. Thus, a Participant
                who is entitled to an additional allocation under the Plan will not
                have a
                total Cash-Out Distribution until such additional amounts are distributed,
                regardless of whether the Participant takes a complete distribution
                of
                his/her vested Account Balance before receiving the additional
                allocation.

            

    

    
      
        
        

      

      
        36

        
          

        

      

       

    

     

    
      	 	
              (C)

            	
              Modification
                of default cash-out rules. The
                Employer may override the default cash-out rules under subsections
                (A) and
                (B) above by electing under Part 8, #32 of the Agreement [Part 8,
                #50 of
                the 401(k) Agreement] to have the Cash-Out Distribution and related
                forfeiture occur immediately upon a distribution of the terminated
                Participant's entire vested Account Balance, without regard to whether
                the
                Participant is entitled to an additional allocation under the
                Plan.

            

    

    

    
      	 	
              (ii)

            	
              Deemed
                Cash-Out Distribution. If
                a Participant terminates employment with the Employer with a vested
                Account Balance of zero in his/her Employer Contribution Account
                and/or
                Employer Matching Contribution Account, the Participant is treated
                as
                receiving a "deemed" Cash-Out Distribution from the Plan. Upon a
                deemed
                Cash-Out, the nonvested portion of the Participant's Account Balance
                will
                be forfeited in accordance with subsection (A) or (B)
                below.

            

    

    

    
      	 	
              (A)

            	
              No
                further allocations.
                If
                the Participant is not entitled to any further allocations under
                the Plan
                for the Plan Year in which the Participant terminates employment,
                the
                deemed Cash-Out Distribution is deemed to occur on the day the employment
                terminates. The Participant's nonvested benefit is immediately forfeited
                on such date, in accordance with the provisions under Section
                5.5.

            

    

    

    
      	 	
              (B)

            	
              Additional
                allocations. If
                the Participant is entitled to an additional allocation under the
                Plan for
                the Plan Year in which the Participant terminates employment, the
                deemed
                Cash-Out Distribution is deemed to occur on the first day of the
                Plan Year
                following the Plan Year in which the termination
                occurs.

            

    

    

    
      	 	
              (C)

            	
              Modification
                of default cash-out rules. The
                Employer may override the default cash-out rules under subsections
                (A) and
                (B) above by electing under Part 8, #32 of the Agreement [Part 8,
                #50 of
                the 401(k) Agreement] to have the deemed Cash-Out Distribution and
                related
                forfeiture occur immediately upon a distribution of the terminated
                Participant's entire vested Account Balance, without regard to whether
                the
                Participant is entitled to an additional allocation under the
                Plan.

            

    

    

    
      	 	
              (iii)

            	
              Other
                distributions.
                If
                the Participant receives a distribution of less than the entire vested
                portion of his/her Employer Contribution Account and Employer Matching
                Contribution Account (including any additional amounts to be allocated
                under subsection (i)(B) above), the total Cash-Out Distribution rule
                under
                subsection (i) above does not apply until the Participant receives
                a
                distribution of the remainder of the vested portion of his/her Account
                Balance. Until the Participant receives a distribution of the remainder
                of
                the vested portion of his/her Account Balance, the special vesting
                rule
                described in Section 4.8 applies to determine the vested percentage
                of the
                Participant's Employer Contribution Account and Employer Matching
                Account
                (as applicable). The nonvested portion of such Accounts will not
                be
                forfeited until the earlier of: (A) the occurrence of a Five-Year
                Forfeiture Break in Service described in Section 5.3(b) or (B) the
                date
                the Participant receives a total Cash-Out Distribution of the remaining
                vested portion of his/her Account
                Balance.

            

    

    

    
      	 	
              (2)

            	
              Buy-back/restoration.
                If
                a Participant receives (or is deemed to receive) a Cash-Out Distribution
                that results in a forfeiture under subsection (1) above, and the
                Participant subsequently resumes employment covered under this Plan,
                the
                Participant may "buy-back" the forfeited portion of his/her Account(s)
                by
                repaying to the Plan the full amount of the Cash-Out Distribution
                from
                such Account(s).

            

    

    

    
      	 	
              (i)

            	
              Buy-back
                opportunity. A
                Participant may buy-back the portion of his/her benefit that is forfeited
                as a result of a Cash-Out Distribution (or a deemed Cash-Out Distribution)
                by repaying the amount of such Cash-Out Distribution to the Plan
                before
                the earlier of:

            

    

    

    
      	 	
              (A)

            	
              five
                (5) years after the first date on which the Participant is subsequently
                re-employed by the Employer, or

            

    

    

    
      	 	
              (B)

            	
              the
                date a Five-Year Forfeiture Break in Service occurs (as defined in
                Section
                5.3(b)).

            

    

    

    If
      a
      Participant receives a deemed Cash-Out Distribution pursuant to subsection
      (1)(ii) above, and the Participant resumes employment covered under this Plan
      before the date the Participant incurs a Five-Year Forfeiture Break in Service,
      the Participant is deemed to have repaid the Cash-Out Distribution immediately
      upon his/her reemployment.

    
      
        
        

      

      
        37

        
          

        

      

       

    

     

    To
      receive a restoration of the forfeited portion of his/her Employer Contribution
      Account and/or Employer Matching Contribution Account, a Participant must repay
      the entire Cash-Out Distribution that was made from the Participant's Employer
      Contribution Account and Employer Matching Contribution Account, unadjusted
      for
      any interest that might have accrued on such amounts after the distribution
      date. For this purpose, the Cash-Out Distribution is the total value of the
      Participant's vested Employer Contribution Account and Employer Matching
      Contribution Account that is distributed at any time following the Participant's
      termination of employment. If a Participant also received a distribution from
      other Accounts, the Participant need not repay such amounts to have the
      forfeited portion of his/her Employer Contribution Account and/or Employer
      Matching Contribution Account restored.

    

    
      	 	
              (ii)

            	
              Restoration
                of forfeited benefit. Upon
                a Participant's proper repayment of a Cash-Out Distribution in accordance
                with subsection (i) above, the forfeited portion of the Participant's
                Employer Contribution Account and Employer Matching Contribution
                Account
                (as applicable) will be restored, unadjusted for any gains or losses
                on
                such amount. For this purpose, a Participant who received a deemed
                Cash-Out Distribution is automatically treated as having made a proper
                repayment and his/her forfeited benefit will be restored in accordance
                with this subsection (ii) if the Participant returns to employment
                with
                the Employer prior to incurring a Five-Year Forfeiture Break in Service.
                A
                Participant is not entitled to restoration under this subsection
                (ii) if
                the Participant returns to employment after incurring a Five-Year
                Forfeiture Break in Service.

            

    

    

    The
      forfeited portion of the Participant's Account(s) will be restored no later
      than
      the end of the Plan Year following the Plan Year in which the Participant repays
      the Cash-Out Distribution in accordance with subsection (i) above. Although
      the
      Plan Administrator may permit a Participant to make a partial repayment of
      a
      Cash-Out Distribution, no portion of the Participant's forfeited benefit will
      be
      restored until the Participant repays the entire Cash-Out Distribution in
      accordance with subsection (i) above. If a Participant received a deemed
      Cash-Out Distribution, the Participant's forfeited benefit will be restored
      no
      later than the end of the Plan Year following the Plan Year in which the
      Participant returns to employment with the Employer.

    

    If
      a
      Participant's forfeited benefit is required to be restored under this subsection
      (ii), the restoration of such benefit will occur from the following sources.
      If
      the following sources are not sufficient to completely restore the Participant's
      benefit, the Employer must make an additional contribution to the
      Plan.

    

    
      	 	
              (A)

            	
              Any
                forfeitures that have not been allocated to Participants' Accounts
                for the
                Plan Year in which the Employer is restoring the Participant's benefit
                in
                accordance with this subsection
                (ii).

            

    

    

    
      	 	
              (B)

            	
              If
                Participants are not permitted to self-direct investments under the
                Plan,
                any Trust earnings which have not been allocated to Participants'
                Accounts
                for the Plan Year in which the Employer is restoring the Participant's
                benefit in accordance with this subsection
                (ii).

            

    

    

    
      	 	
              (C)

            	
              If
                the Employer makes a discretionary contribution to the Plan, it may
                designate all or any part of such discretionary contribution as a
                restoration contribution under this subsection
                (ii).

            

    

    

    
      	 	
              (b)

            	
              Five-Year
                Forfeiture Break in Service.
                In
                the case of a Participant who has five (5) consecutive one-year Breaks
                in
                Service, the nonvested portion of the Participant's Account Balance
                will
                be forfeited as of the end of the Vesting Computation Period in which
                the
                Participant incurs his/her fifth consecutive Break in Service. See
                Section
                4.6(b) for more information on the Five-Year Forfeiture Break in
                Service.

            

    

    
      
        
        

      

      
        38

        
          

        

      

       

    

     

    
      	 	
              (c)

            	
              Lost
                Participant or
                Beneficiary.

            

    

    

    
      	 	
              (1)

            	
              Inability
                to locate Participant or Beneficiary.
                If
                the Plan Administrator, after a reasonable effort and time, is unable
                to
                locate a Participant or a Beneficiary in order to make a distribution
                otherwise required by the Plan, the distributable amount may be forfeited,
                as permitted under applicable laws and regulations. In determining
                what is
                a reasonable effort and time, the Plan Administrator may follow any
                applicable guidance provided under statute, regulation, or other
                IRS or
                DOL guidance of general
                applicability.

            

    

    

    
      	 	
              (2)

            	
              Restoration
                of forfeited amounts.
                If, after the distributable amount is forfeited, the Participant
                or
                Beneficiary is located, the Plan will restore the forfeited amount
                (unadjusted for gains or losses) to such Participant or Beneficiary
                within
                a reasonable time. The method of restoring a forfeited benefit under
                subsection (a)(2)(ii) above applies to any restoration required under
                this
                subsection (2).

            

    

    

    
      	 	
              (d)

            	
              Forfeiture
                of Employer Matching Contributions.
                This subsection (d) only applies if the Plan is a 401(k)
                Plan.

            

    

    

    
      	 	
              (1)

            	
              Correction
                of ACP Test. If
                a Participant receives a corrective distribution of Excess Aggregate
                Contributions to correct the ACP Test, the portion of such corrective
                distribution which relates to nonvested Employer Matching Contributions,
                including any allocable income or loss, will be forfeited (as permitted
                under Section 17.3(d)(1)) in the Plan Year in which the corrective
                distribution is made from the Plan.

            

    

    

    
      	 	
              (2)

            	
              Excess
                Deferrals, Excess Contributions, and Excess Aggregate Contributions.
                If
                a Participant receives a distribution of Excess Deferrals, Excess
                Contributions, or Excess Aggregate Contributions, the Employer will
                forfeit the portion of his/her Employer Matching Contribution Account
                (whether vested or not) which is attributable to such distributed
                amounts
                (except to the extent such amount has been distributed as Excess
                Contributions or Excess Aggregate Contributions, pursuant to Article
                17).
                A forfeiture of Employer Matching Contributions under this subsection
                (2)
                occurs in the Plan Year in which the Participant receives the distribution
                of Excess Deferrals, Excess Contributions, and/or Excess Aggregate
                Contributions.

            

    

    

    
      	
              5.4

            	
              Timing
                of Forfeiture Allocation.
                Pursuant to the elections under Part 8 of the Agreement, forfeitures
                are
                allocated in either the same Plan Year in which the forfeitures occur
                or
                in the Plan Year following the Plan Year in which the forfeitures
                occur.

            

    

    

    
      	
              5.5

            	
              Method
                of Allocating Forfeitures.
                Forfeitures will be allocated in accordance with the method chosen
                by the
                Employer under Part 8 of the Agreement. In no event, however, will
                a
                Participant receive an allocation of forfeitures arising from his/her
                own
                Account. If no method of allocation is selected under Part 8 of the
                Agreement, any forfeitures will be used to reduce the Employer's
                contributions for the Plan Year following the Plan Year in which
                the
                forfeiture occurs as described under (b)
                below.

            

    

    

    
      	 	
              (a)

            	
              Reallocation
                of forfeitures. If
                the Employer elects to reallocate forfeitures as additional contributions,
                the forfeitures will be added to other contributions made by the
                Employer
                (as designated under Part 8 of the Agreement) for the Plan Year designated
                under Part 8, #29 of the Agreement [Part 8, #47 of the 401(k) Agreement],
                and such amounts will be allocated to Eligible Participants under
                the
                allocation method chosen under Part 4 of the Agreement with respect
                to
                such contributions. Reallocation of forfeitures is not available
                under the
                target benefit plan Agreement.

            

    

    

    
      	 	
              (b)

            	
              Reduction
                of contributions. If
                the Employer elects under Part 8 of the Agreement to use forfeitures
                to
                reduce its contributions under the Plan, the Employer may adjust
                its
                contribution deposits in any manner, provided the total Employer
                Contributions made for the Plan Year properly take into account the
                forfeitures that are to be used to reduce such contributions for
                that Plan
                Year. If the contributions are allocated over multiple allocation
                periods,
                the Employer may reduce its contribution for any allocation periods
                within
                the Plan Year in which the forfeitures are to be allocated so that
                the
                total amount allocated for the Plan Year is
                proper.

            

    

    

    
      	 	
              (c)

            	
              Payment
                of Plan expenses. If
                the Employer elects under Part 8, #31 of the Agreement [Part 8, #49
                of the
                401(k) Agreement], forfeitures will first be used to pay Plan expenses
                for
                the Plan Year in which the forfeitures would otherwise be allocated.
                This
                subsection (c) applies only if the Plan otherwise would pay such
                expenses
                as authorized under Section 11.4. If any forfeitures remain after
                the
                payment of Plan expenses under this subsection, the remaining forfeitures
                will be allocated as selected under Part 8 of the
                Agreement.

            

    

     

    
      
        
        

      

      
        39

        
          

        

      

       

    

    

    ARTICLE
      6

    SPECIAL
      SERVICE CREDITING PROVISIONS

    

    This
      Article contains special service crediting rules that apply for purposes of
      determining an Employee's eligibility to participate and the vested percentage
      in his/her Account Balance under the Plan. This Article 6 and Part 7 of the
      Agreement permit the Employer to override the general service crediting rules
      under Articles 1 and 4 with respect to eligibility and vesting and to apply
      special service crediting rules, such as the Equivalency Method and the Elapsed
      Time Method for crediting service. Section 6.7 of this Article and Part 13,
      #53
      of the Agreement [Part 13, #71 of the 401(k) Agreement] contain special rules
      for crediting service with Predecessor Employers.

    

    
      	
              6.1

            	
              Year
                of Service - Eligibility. Section
                1.4(b) defines a Year of Service for eligibility purposes. Generally,
                an
                Employee earns a Year of Service for eligibility purposes upon the
                completion of 1,000 Hours of Service during an Eligibility Computation
                Period. For this purpose, Hours of Service are calculated using the
                Actual
                Hours Crediting Method. Part 7, #23 of the Agreement [Part 7, #41
                of the
                401(k) Agreement] permits the Employer to modify these default provisions
                for determining a Year of Service for eligibility
                purposes.

            

    

    

    
      	 	
              (a)

            	
              Selection
                of Hours of Service. The
                Employer may elect to modify the requirement that an Employee complete
                1,000 Hours of Service during an Eligibility Computation Period to
                earn a
                Year of Service. Under Part 7, #23.a. of the Agreement [Part 7, #41.a.
                of
                the 401(k) Agreement], the Employer may designate a specific number
                of
                Hours of Service (which cannot exceed 1,000) that an Employee must
                complete during the Eligibility Computation Period to earn a Year
                of
                Service. Any Hours of Service designated in accordance with this
                subsection (a) will be determined using the Actual Hours Crediting
                Method,
                unless the Employer elects to use the Equivalency Method under Part
                7,
                #23.b. of the Agreement [Part 7, #41.b. of the 401(k)
                Agreement].

            

    

    

    
      	 	
              (b)

            	
              Use
                of Equivalency Method. The
                Employer may elect under Part 7, #23.b. of the Agreement [Part 7,
                #41.b.
                of the 401(k) Agreement] to use the Equivalency Method (as defined
                in
                Section 6.5(a)) instead of the Actual Hours Crediting Method in
                determining whether an Employee has completed the required Hours
                of
                Service to earn a Year of Service.

            

    

    

    
      	 	
              (c)

            	
              Use
                of Elapsed Time Method. The
                Employer may elect under Part 7, #23.c. of the Agreement [Part 7,
                #41.c.
                of the 401(k) Agreement] to use the Elapsed Time Method (as defined
                in
                Section 6.5(b)) instead of counting Hours of Service in applying
                the
                eligibility conditions under Article 1. The Elapsed Time Method may
                not be
                selected if the Employer elects to apply a designated Hours of Service
                requirement under Part 7, #23.a. of the Agreement [Part 7, #41.a.
                of the
                401(k) Agreement].

            

    

    

    
      	
              6.2

            	
              Eligibility
                Computation Period. Section
                1.4(c) defines the Eligibility Computation Period used to determine
                whether an Employee has earned a Year of Service for eligibility
                purposes.
                Generally, if one Year of Service is required for eligibility, the
                Eligibility Computation Period is determined using the Shift-to-Plan-Year
                Method (as defined in Section 1.4(c)(1)). Part 7, #24 of the Agreement
                [Part 7, #42 of the 401(k) Agreement] permits the Employer to use
                the
                Anniversary Year Method (as defined in Section 1.4(c)(2)) for determining
                Eligibility Computation Periods under the Plan. If the Employer selects
                two Years of Service eligibility condition (under Part 1, #5.e. of
                the
                Agreement), the Anniversary Year Method applies, unless the Employer
                elects to use the Shift-to-Plan-Year Method. In the case of a 401(k)
                plan
                in which a two Years of Service eligibility condition is used for
                either
                Employer Matching Contributions or Employer Nonelective Contributions,
                the
                method used to determine Eligibility Computation Periods for the
                two Years
                of Service condition also will apply to any one Year of Service
                eligibility condition used with respect to any other
                contributions.

            

    

    

    
      	
              6.3

            	
              Year
                of Service - Vesting. Section
                4.5 defines a Year of Service for vesting purposes. Generally, an
                Employee
                earns a Year of Service for vesting purposes upon the completion
                of 1,000
                Hours of Service during a Vesting Computation Period. For this purpose,
                Hours of Service are calculated using the Actual Hours Crediting
                Method.
                Part 7, #25 of the Agreement [Part 7, #43 of the 401(k) Agreement]
                permits
                the Employer to modify these default provisions for determining a
                Year of
                Service for vesting purposes.

            

    

    

    
      	 	
              (a)

            	
              Selection
                of Hours of Service. The
                Employer may elect to modify the requirement that an Employee complete
                1,000 Hours of Service during a Vesting Computation Period to earn
                a Year
                of Service. Under Part 7, #25.a. of the Agreement [Part 7, #43.a.
                of the
                401(k) Agreement], the Employer may designate a specific number of
                Hours
                of Service (which cannot exceed 1,000) that an Employee must complete
                during the Vesting Computation Period to earn a Year of Service.
                Any Hours
                of Service designated in accordance with this subsection (a) will
                be
                determined using the Actual Hours Crediting Method, unless the Employer
                elects to use the Equivalency Method under Part 7, #25.b. of the
                Agreement
                [Part 7, #43.b. of the 401(k)
                Agreement].

            

    

    

    
      	 	
              (b)

            	
              Equivalency
                Method. The
                Employer may elect under Part 7, #25.b. of the Agreement [Part 7,
                #43.b.
                of the 401(k) Agreement] to use the Equivalency Method (as defined
                in
                Section 6.5(a)) instead of the Actual Hours Crediting Method in
                determining whether an Employee has completed the required Hours
                of
                Service to earn a Year of
                Service.

            

    

    
      
        
        

      

      
        40

        
          

        

      

       

    

     

    
      	 	
              (c)

            	
              Elapsed
                Time Method. The
                Employer may elect under Part 7, #25.c. of the Agreement [Part 7,
                #43.c.
                of the 401(k) Agreement] to use the Elapsed Time Method (as defined
                in
                Section 6.5(b)) instead of counting Hours of Service in applying
                the
                vesting provisions under Article 4. The Elapsed Time Method may not
                be
                selected if the Employer elects to apply a designated Hours of Service
                requirement under Part 7, #25.a. of the Agreement [Part 7, #43.a.
                of the
                401(k) Agreement].

            

    

    

    
      	
              6.4

            	
              Vesting
                Computation Period. Section
                4.4 defines the Vesting Computation Period used to determine whether
                an
                Employee has earned a Year of Service for vesting purposes. Generally,
                the
                Vesting Computation Period is the Plan Year. Part 7, #26 of the Agreement
                [Part 7, #44 of the 401(k) Agreement] permits the Employer to elect
                to use
                Anniversary Years (see Section 4.4(a)) or, under the Nonstandardized
                Agreement, any other 12-consecutive month period as the Vesting
                Computation Period.

            

    

    

    
      	
              6.5

            	
              Definitions.

            

    

    

    
      	 	
              (a)

            	
              Equivalency
                Method. Under
                the Equivalency Method, an Employee is credited with 190 Hours of
                Service
                for each calendar month during the Eligibility Computation Period
                or
                Vesting Computation Period, as applicable, for which the Employee
                completes at least one Hour of Service. Instead of applying the
                Equivalency Method on the basis of months worked, the Employer may
                elect
                to apply different equivalencies under Part 7, #28 of the Agreement
                [Part
                7, #46 of the 401(k) Agreement]. The Employer may credit Employees
                with 10
                Hours of Service for each day worked, 45 Hours of Service for each
                week
                worked, or 95 Hours of Service for each semi-monthly payroll period
                worked
                during the Eligibility Computation Period or Vesting Computation
                Period,
                as applicable. For this purpose, an Employee will receive credit
                for the
                appropriate Hours of Service if the Employer completes at least one
                Hour
                of Service during the applicable
                period.

            

    

    

    
      	 	
              (b)

            	
              Elapsed
                Time Method. Under
                the Elapsed Time Method, an Employee receives credit for the aggregate
                of
                all periods of service commencing with the Employee's Employment
                Commencement Date (or Reemployment Commencement Date) and ending
                on the
                date the Employee begins a Period of Severance (as defined in subsection
                (2) below) which lasts at least 12 consecutive months. In calculating
                an
                Employee's aggregate period of service, an Employee receives credit
                for
                any Period of Severance that lasts less than 12 consecutive months.
                If an
                Employee's aggregate period of service includes fractional years,
                such
                fractional years are expressed as
                days.

            

    

    

    
      	 	
              (1)

            	
              Year
                of Service. For
                purposes of determining whether an Employee has earned a Year of
                Service
                under the Elapsed Time Method, an Employee is credited with a Year
                of
                Service for each 12-month period of service the Employee completes
                under
                the above paragraph, whether or not such period of service is
                consecutive.

            

    

    

    
      	 	
              (2)

            	
              Period
                of Severance.
                For purposes of applying the Elapsed Time Method, a Period of Severance
                is
                any continuous period of time during which the Employee is not employed
                by
                the Employer. A Period of Severance begins on the date the Employee
                retires, quits or is discharged, or if earlier, the 12-month anniversary
                of the date on which the Employee is first absent from service for
                a
                reason other than retirement, quit or
                discharge.

            

    

    

    In
      the
      case of an Employee who is absent from work for maternity or paternity reasons,
      the 12-consecutive month period beginning on the first anniversary of the first
      date of such absence shall not constitute a Period of Severance. For purposes
      of
      this paragraph, an absence from work for maternity or paternity reasons means
      an
      absence (i) by reason of the pregnancy of the Employee, (ii) by reason of the
      birth of a child of the Employee, (iii) by reason of the placement of a child
      with the Employee in connection with the adoption of such child by the Employee,
      or (iv) for purposes of caring for a child of the Employee for a period
      beginning immediately following the birth or placement of such
      child.

    

    
      	 	
              (3)

            	
              Break
                in Service rules. The
                Break in Service rules described in Sections 1.6 and 4.6 also apply
                under
                the Elapsed Time Method. For purposes of applying the Break in Service
                rules under the Elapsed Time Method, a Break in Service is any Period
                of
                Severance of at least 12 consecutive
                months.

            

    

    

    
      	
              6.6

            	
              Switching
                Crediting Methods. The
                following rules apply if the service crediting method is changed
                in a
                manner described below.

            

    

    

    
      	 	
              (a)

            	
              Shift
                from crediting Hours of Service to Elapsed Time
                Method.
                If
                the service crediting method under the Plan is changed from a method
                that
                uses Hours of Service to a method using Elapsed Time, each Employee's
                period of service under the Elapsed Time Method is the sum of the
                amounts
                under subsections (1) and (2)
                below.

            

    

    
      
        
        

      

      
        41

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              The
                number of Years of Service credited under the Hours of Service method
                for
                the period ending immediately before the computation period during
                which
                the change to the Elapsed Time Method
                occurs.

            

    

    

    
      	 	
              (2)

            	
              For
                the computation period in which the change occurs, the Plan Administrator
                will determine the greater
                of: (i) the period of service that would be credited under the Elapsed
                Time Method for the Employee's service from the first day of that
                computation period through the date of the change, or (ii) the service
                that would be taken into account under the Hours of Service method
                for
                that computation period through the date of the change. If (i) is
                greater,
                then Years of Service are credited under the Elapsed Time Method
                beginning
                with the first day of the computation period during which the change
                to
                the Elapsed Time Method occurs. If (ii) is greater, then Years of
                Service
                are credited under the Hours of Service method for the computation
                period
                during which the change to the Elapsed Time Method occurs and under
                the
                Elapsed Time Method beginning with the first day of the computation
                period
                that follows
                the computation period in which the change occurs. If the change
                occurs as
                of the first day of a computation period, treat subsection (1) as
                applicable for purposes of applying the rule in this
                paragraph.

            

    

    

    
      	 	
              (b)

            	
              Shift
                from Elapsed Time Method to an Hours of Service
                method.
                If
                the service crediting method changes from the Elapsed Time Method
                to an
                Hours of Service method, each Employee's Years of Service under the
                Hours
                of Service method is the sum
                of
                the amounts under subsections (1) and (2)
                below.

            

    

    

    
      	 	
              (1)

            	
              The
                number of Years of Service credited under the Elapsed Time Method
                as of
                the date of the change.

            

    

    

    
      	 	
              (2)

            	
              For
                the computation period in which the change to the Hours of Service
                method
                occurs, the portion of that computation period in which the Elapsed
                Time
                Method was in effect is converted into an equivalent number of Hours
                of
                Service, using the Equivalency Method described in Section 6.5(a).
                For the
                remainder of the computation period, actual Hours of Service are
                counted,
                unless the Equivalency Method has been elected in Part 7 of the Agreement.
                The Hours of Service deemed credited for the portion of the computation
                period in which the Elapsed Time Method was in effect are added to
                the
                actual Hours of Service credited for the remaining portion of the
                computation period to determine if the Employee has a Year of Service
                for
                that computation period. If the change to the Hours of Service method
                occurs as of the first
                day
                of
                a computation period, then the determination as to whether an Employee
                has
                completed a Year of Service for the first computation period that
                the
                change is in effect is based solely on the Hours of Service
                method.

            

    

    

    
      	
              6.7

            	
              Service
                with Predecessor Employers. If
                the Employer maintains the plan of a Predecessor Employer, any service
                with such Predecessor Employer is treated as service with the Employer
                for
                purposes of applying the provisions of this Plan. If the Employer
                maintains the Plan of a Predecessor Employer, the Employer may complete
                Part 13, #53 of the Agreement [Part 13, #71 of the 401(k) Agreement]
                to
                identify the Predecessor Employer and to specify that service with
                such
                Predecessor Employer will be credited for all purposes under the
                Plan. The
                failure to complete Part 13, #53 of the Agreement [Part 13, #71 of
                the
                401(k) Agreement] with respect to service of a Predecessor Employer
                where
                the Employer is maintaining a Plan of such Predecessor Employer will
                not
                override the requirement that such predecessor service be counted
                for all
                purposes under the Plan.

            

    

    

    If
      the
      Employer does not maintain the plan of a Predecessor Employer, service with
      such
      Predecessor Employer does not count under this Plan, unless the Employer
      specifically designates under Part 13, #53 of the Agreement [Part 13, #71 of
      the
      401(k) Agreement] to include service with such Predecessor Employer. If the
      Employer elects to credit service with a Predecessor Employer under this
      paragraph, the Employer must designate the purpose for which it is crediting
      Predecessor Employer service. If the Employer will treat service with multiple
      Predecessor Employers differently, the Employer should complete an additional
      election for each Predecessor Employer for which service is being credited
      differently. If the Employer is not crediting service with any Predecessor
      Employers, Part 13, #53 of the Agreement [Part 13, #71 of the 401(k) Agreement]
      need not be completed.

    
      
        
        

      

      
        42

        
          

        

      

       

    

    

    ARTICLE
      7

    LIMITATION
      ON PARTICIPANT ALLOCATIONS

    

    This
      Article provides limitations on the amount a Participant may receive as an
      allocation under the Plan for a Limitation Year. The limitation on allocations
      (referred to herein as the Annual Additions Limitation) applies in the aggregate
      to all plans maintained by the Employer. Part 13, #54.c. of the Agreement [Part
      13, #72.c. of the 401(k) Agreement] permits the Employer to specify how the
      Plan
      will comply with the Annual Additions Limitation where the Employer maintains
      a
      plan (or plans) in addition to this Plan.

    

    
      	
              7.1

            	
              Annual
                Additions Limitation - No Other Plan
                Participation.

            

    

    

    
      	 	
              (a)

            	
              Annual
                Additions Limitation. If
                the Participant does not participate in, and has never participated
                in
                another qualified retirement plan, a welfare benefit fund (as defined
                under Code §419(e)), an individual medical account (as defined under Code
                §415(l)(2)), or a SEP (as defined under Code §408(k)) maintained by the
                Employer, then the amount of Annual Additions which may be credited
                to the
                Participant's Account for any Limitation Year will not exceed the
                lesser
                of the Maximum Permissible Amount or any other limitation contained
                in
                this Plan.

            

    

    

    Generally,
      if an Employer Contribution that would otherwise be contributed or allocated
      to
      a Participant's Account will cause that Participant's Annual Additions for
      the
      Limitation Year to exceed the Maximum Permissible Amount, the amount to be
      contributed or allocated to such Participant will be reduced so that the Annual
      Additions allocated to such Participant's Account for the Limitation Year will
      equal the Maximum Permissible Amount. However, if a contribution or allocation
      to a Participant's Account will exceed the Maximum Permissible Amount due to
      a
      correctable event described in subsection (c) below, the Excess Amount may
      be
      contributed or allocated to such Participant and corrected in accordance with
      the correction procedures outlined in subsection (c).

    

    
      	 	
              (b)

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

            

    

    

    As
      soon
      as administratively feasible after the end of the Limitation Year, the Employer
      will determine the Maximum Permissible Amount for the Limitation Year on the
      basis of the Participant's actual Total Compensation for the Limitation
      Year.

    

    
      	 	
              (c)

            	
              Disposition
                of Excess Amount.
                If, as a result of the use of estimated Total Compensation, the allocation
                of forfeitures, a reasonable error in determining the amount of Section
                401(k) Deferrals that may be made under this Article 7, or other
                reasonable error in applying the Annual Additions Limitation, an
                Excess
                Amount arises, the excess will be disposed of as
                follows:

            

    

    

    
      	 	
              (1)

            	
              Any
                Employee After-Tax Contributions (plus attributable earnings), to
                the
                extent such contributions would reduce the Excess Amount, will be
                returned
                to the Participant. The Employer may elect not to apply this subsection
                (1) if the ACP Test (as defined in Section 17.3) has already been
                performed and the distribution of Employee After-Tax Contributions
                to
                correct the Excess Amount will cause the ACP Test to fail or will
                change
                the amount of corrective distributions required under Section 17.3(d)(1)
                of this BPD.

            

    

    

    If
      Employer Matching Contributions were allocated with respect to Employee
      After-Tax Contributions for the Limitation Year, the Employee After-Tax
      Contributions and Employer Matching Contributions will be corrected together.
      Employee After-Tax Contributions will be distributed under this subsection
      (1)
      only to the extent the Employee After-Tax Contributions, plus the Employer
      Matching Contributions allocated with respect to such Employee After-Tax
      Contributions, reduce the Excess Amount. Thus, after correction under this
      subsection (1), each Participant should have the same level of Employer Matching
      Contribution with respect to the remaining Employee After-Tax Contributions
      as
      provided under Part 4B of the Agreement. Any Employer Matching Contributions
      identified under this subsection (1) will be treated as an Excess Amount
      correctable under subsections (3) and (4) below. If Employer Matching
      Contributions are allocated to both Employee After-Tax Contributions and to
      Section 401(k) Deferrals, this subsection (1) is applied by treating Employer
      Matching Contributions as allocated first to Section 401(k)
      Deferrals.

    

    
      	 	
              (2)

            	
              If,
                after the application of subsection (1), an Excess Amount still exists,
                any Section 401(k) Deferrals (plus attributable earnings), to the
                extent
                such deferrals would reduce the Excess Amount, will be distributed
                to the
                Participant. The Employer may elect not to apply this subsection
                (2) if
                the ADP Test (as defined in Section 17.2) has already been performed
                and
                the distribution of Section 401(k) Deferrals to correct the Excess
                Amount
                will cause the ADP Test to fail or will change the amount of corrective
                distributions required under Section 17.2(d)(1) of this
                BPD.

            

    

    
      
        
        

      

      
        43

        
          

        

      

       

    

     

    If
      Employer Matching Contributions were allocated with respect to Section 401(k)
      Deferrals for the Limitation Year, the Section 401(k) Deferrals and Employer
      Matching Contributions will be corrected together. Section 401(k) Deferrals
      will
      be distributed under this subsection (2) only to the extent the Section 401(k)
      Deferrals, plus Employer Matching Contributions allocated with respect to such
      Section 401(k) Deferrals, reduce the Excess Amount. Thus, after correction
      under
      this subsection (2), each Participant should have the same level of Employer
      Matching Contribution with respect to the remaining Section 401(k) Deferrals
      as
      provided under Part 4B of the Agreement. Any Employer Matching Contributions
      identified under this subsection (2) will be treated as an Excess Amount
      correctable under subsection (3) or (4) below.

    

    
      	 	
              (3)

            	
              If,
                after the application of subsection (2), an Excess Amount still exists,
                the Excess Amount is allocated to a suspense account and is used
                in the
                next Limitation Year (and succeeding Limitation Years, if necessary)
                to
                reduce Employer Contributions for all Participants under the Plan.
                The
                Excess Amounts are treated as Annual Additions for the Limitation
                Year in
                which such amounts are allocated from the suspense
                account.

            

    

    

    
      	 	
              (4)

            	
              If
                a suspense account is in existence at any time during a Limitation
                Year
                pursuant to this Article 7, such suspense account will not participate
                in
                the allocation of investment gains and losses, unless otherwise provided
                in uniform valuation procedures established by the Plan Administrator.
                If
                a suspense account is in existence at any time during a particular
                Limitation Year, all amounts in the suspense account must be allocated
                to
                Participants' Accounts before the Employer makes any Employer
                Contributions, or any Employee After-Tax Contributions are made,
                for that
                Limitation Year.

            

    

    

    
      	
              7.2

            	
              Annual
                Additions Limitation - Participation in Another
                Plan.

            

    

    

    
      	 	
              (a)

            	
              In
                general.
                This Section 7.2 applies if, in addition to this Plan, the Participant
                receives an Annual Addition during any Limitation Year from another
                Defined Contribution Plan, a welfare benefit fund (as defined under
                Code
                §419(e)), an individual medical account (as defined under Code
                §415(l)(2)), or a SEP (as defined under Code §408(k)) maintained by the
                Employer. If the Employer maintains, or at any time maintained, a
                Defined
                Benefit Plan (other than a Paired Plan) covering any Participant
                in this
                Plan, see Section 7.5.

            

    

    

    
      	 	
              (b)

            	
              This
                Plan's Annual Addition Limitation.
                The Annual Additions that may be credited to a Participant's Account
                under
                this Plan for any Limitation Year will not exceed the Maximum Permissible
                Amount reduced by the Annual Additions credited to a Participant's
                Account
                under any other Defined Contribution Plan, welfare benefit fund,
                individual medical account, or SEP maintained by the Employer for
                the same
                Limitation Year.

            

    

    

    
      	 	
              (c)

            	
              Annual
                Additions reduction.
                If
                the Annual Additions with respect to the Participant under any other
                Defined Contribution Plan, welfare benefit fund, individual medical
                account, or SEP maintained by the Employer are less than the Maximum
                Permissible Amount and the Annual Additions that would otherwise
                be
                contributed or allocated to the Participant's Account under this
                Plan
                would exceed the Annual Additions Limitation for the Limitation Year,
                the
                amount contributed or allocated will be reduced so that the Annual
                Additions under all such Plans and funds for the Limitation Year
                will
                equal the Maximum Permissible Amount. However, if a contribution
                or
                allocation to a Participant's Account will exceed the Maximum Permissible
                Amount due to a correctable event described in Section 7.1(c), the
                Excess
                Amount may be contributed or allocated to such Participant and corrected
                in accordance with the correction procedures outlined in Section
                7.1(c).

            

    

    

    
      	 	
              (d)

            	
              No
                Annual Additions permitted. If
                the Annual Additions with respect to the Participant under such other
                Defined Contribution Plan(s), welfare benefit fund(s), individual
                medical
                account(s), or SEP(s) in the aggregate are equal to or greater than
                the
                Maximum Permissible Amount, no amount will be contributed or allocated
                to
                the Participant's Account under this Plan for the Limitation Year.
                However, if a contribution or allocation to a Participant's Account
                will
                exceed the Maximum Permissible Amount due to a correctable event
                described
                in Section 7.1(c), the Excess Amount may be contributed or allocated
                to
                such Participant and corrected in accordance with the correction
                procedures outlined in Section
                7.1(c).

            

    

    

    
      	 	
              (e)

            	
              Using
                estimated Total Compensation.
                Prior to determining the Participant's actual Total Compensation
                for the
                Limitation Year, the Employer may determine the Maximum Permissible
                Amount
                for a Participant in the manner described in Section 7.1(b). As soon
                as
                administratively feasible after the end of the Limitation Year, the
                Maximum Permissible Amount for the Limitation Year will be determined
                on
                the basis of the Participant's actual Total Compensation for the
                Limitation Year.

            

    

    
      
        
        

      

      
        44

        
          

        

      

       

    

     

    
      	 	
              (f)

            	
              Excess
                Amounts.
                If, as a result of the use of estimated Total Compensation, an allocation
                of forfeitures, a reasonable error in determining the amount of Section
                401(k) Deferrals that may be made under this Article 7, or other
                reasonable error in applying the Annual Additions Limitation, a
                Participant's Annual Additions under this Plan and such other plans
                or
                funds would result in an Excess Amount for a Limitation Year, the
                Excess
                Amount will be deemed to consist of the Annual Additions last allocated,
                except that Annual Additions attributable to a SEP will be deemed
                to have
                been allocated first, followed by Annual Additions to a welfare benefit
                fund or individual medical account, regardless of the actual allocation
                date.

            

    

    

    
      	 	
              (1)

            	
              Same
                allocation date.
                If
                an Excess Amount is allocated to a Participant on an allocation date
                of
                this Plan that coincides with an allocation date of another plan,
                such
                Excess Amount will be attributed to the following types of plan(s)
                in the
                order listed, until the entire Excess Amount is
                allocated.

            

    

    

    
      	 	
              (i)

            	
              First,
                to any 401(k) plan(s) maintained by the
                Employer.

            

    

    

    
      	 	
              (ii)

            	
              Then,
                to any profit sharing plan(s) maintained by the
                Employer.

            

    

    

    
      	 	
              (iii)

            	
              Then,
                to any money purchase plan(s) maintained by the
                Employer.

            

    

    

    
      	 	
              (iv)

            	
              Finally,
                to any target benefit plan(s) maintained by the
                Employer.

            

    

    

    If
      an
      amount is allocated to the same type of Plan on the same allocation date, the
      Excess Amount will be allocated to each plan in accordance with the pro rata
      allocation method outlined in the following paragraph.

    

    
      	 	
              (2)

            	
              Alternative
                methods. The
                Employer may elect under Part 13, #54.c. of the Agreement [Part 13,
                #72.c.
                of the 401(k) Agreement] to modify the default rules under this subsection
                (f). For example, the Employer may elect to attribute any Excess
                Amount
                which is allocated on the same date to this Plan and to another plan
                maintained by the Employer by designating the specific plan to which
                the
                Excess Amount is allocated or by using a pro rata allocation method.
                Under
                the pro rata allocation method, the Excess Amount attributed to this
                Plan
                is the product of:

            

    

    

    
      	 	
              (i)

            	
              the
                total Excess Amount allocated as of such date,
                times

            

    

    

    
      	 	
              (ii)

            	
              the
                ratio of (A) the Annual Additions allocated to the Participant for
                the
                Limitation Year as of such date under this Plan to (B) the total
                Annual
                Additions allocated to the Participant for the Limitation Year as
                of such
                date under this and all other Defined Contribution
                Plans.

            

    

    

    
      	 	
              (g)

            	
              Disposition
                of Excess Amounts.
                Any Excess Amount attributed to this Plan will be disposed in the
                manner
                described in Section 7.1(c).

            

    

    

    
      	
              7.3

            	
              Modification
                of Correction Procedures. The
                Employer may elect under Part 13, #51.c. of the Agreement [Part 13,
                #69.c.
                of the 401(k) Agreement] to modify any of the corrective provisions
                under
                Section 7.1 of this BPD. The provisions in Section 7.2 may be modified
                under Part 13, #54.c. of the Agreement [Part 13, #72.c. of the 401(k)
                Agreement].

            

    

    

    
      	
              7.4

            	
              Definitions
                Relating to the Annual Additions
                Limitation.

            

    

    

    
      	 	
              (a)

            	
              Annual
                Additions: The
                sum of the following amounts credited to a Participant's Account
                for the
                Limitation Year:

            

    

    

    
      	 	
              (1)

            	
              Employer
                Contributions, including Section 401(k)
                Deferrals;

            

    

    

    
      	 	
              (2)

            	
              Employee
                After-Tax Contributions;

            

    

    

    
      	 	
              (3)

            	
              forfeitures;

            

    

    

    
      	 	
              (4)

            	
              amounts
                allocated to an individual medical account (as defined in Code
                §415(l)(2)), which is part of a pension or annuity plan maintained
                by the
                Employer, are treated as Annual Additions to a Defined Contribution
                Plan.
                Also, amounts derived from contributions paid or accrued after December
                31, 1985, in taxable years ending after such date, which are attributable
                to post-retirement medical benefits allocated to the separate account
                of a
                key employee (as defined in Code §419A(d)(3)) under a welfare benefit fund
                (as defined in Code §419(e)) maintained by the Employer are treated as
                Annual Additions to a Defined Contribution Plan;
                and

            

    

    
      
        
        

      

      
        45

        
          

        

      

       

    

     

    
      	 	
              (5)

            	
              allocations
                under a SEP (as defined in Code
§408(k)).

            

    

    

    For
      this
      purpose, any Excess Amount applied under Sections 7.1(c) or 7.2(f) in the
      Limitation Year to reduce Employer Contributions will be considered Annual
      Additions for such Limitation Year.

    

    An
      Annual
      Addition is credited to a Participant's Account for a particular Limitation
      Year
      if such amount is allocated to the Participant's Account as of any date within
      that Limitation Year. An Annual Addition will not be deemed credited to a
      Participant's Account for a particular Limitation Year unless such amount is
      actually contributed to the Plan no later than 30 days after the time prescribed
      by law for filing the Employer's income tax return (including extensions) for
      the taxable year with or within which the Limitation Year ends. In the case
      of
      Employee After-Tax Contributions, such amount shall not be deemed credited
      to a
      Participant's Account for a particular Limitation Year unless the contributions
      are actually contributed to the Plan no later than 30 days after the close
      of
      that Limitation Year.

    

    
      	 	
              (b)

            	
              Defined
                Contribution Dollar Limitation:
                $30,000, as adjusted under Code
§415(d).

            

    

    

    
      	 	
              (c)

            	
              Employer.
                For purposes of this Article 7, Employer shall mean the Employer
                that
                adopts this Plan, and all members of a controlled group of corporations
                (as defined in §414(b) of the Code as modified by §415(h)), all commonly
                controlled trades or businesses (as defined in §414(c) of the Code as
                modified by §415(h)) or affiliated service groups (as defined in §414(m))
                of which the adopting Employer is a part, and any other entity required
                to
                be aggregated with the Employer pursuant to regulations under §414(o) of
                the Code.

            

    

    

    
      	 	
              (d)

            	
              Excess
                Amount:
                The excess of the Participant's Annual Additions for the Limitation
                Year
                over the Maximum Permissible
                Amount.

            

    

    

    
      	 	
              (e)

            	
              Limitation
                Year:
                The Plan Year, unless the Employer elects another 12-consecutive
                month
                period under Part 13, #51.a. of the Agreement [Part 13, #69.a. of
                the
                401(k) Agreement]. All qualified retirement plans under Code §401(a)
                maintained by the Employer must use the same Limitation Year. If
                the
                Limitation Year is amended to a different 12-consecutive month period,
                the
                new Limitation Year must begin on a date within the Limitation Year
                in
                which the amendment is made. If the Plan has an initial Plan Year
                that is
                less than 12 months, the Limitation Year for such first Plan Year
                is the
                12-month period ending on the last day of that Plan Year, unless
                otherwise
                specified in Part 13, #51.c. of the Agreement [Part 13, #69.c. of
                the
                401(k) Agreement].

            

    

    

    
      	 	
              (f)

            	
              Maximum
                Permissible Amount:
                The maximum Annual Additions that may be contributed or allocated
                to a
                Participant's Account under the Plan for any Limitation Year shall
                not
                exceed the lesser of:

            

    

    

    
      	 	
              (1)

            	
              the
                Defined Contribution Dollar Limitation,
                or

            

    

    

    
      	
            	(2)	
              25
                percent of the Participant's Total Compensation for the Limitation
                Year.

            

    

    

    The
      Total
      Compensation limitation referred to in (2) shall not apply to any contribution
      for medical benefits (within the meaning of Code §401(h) or §419A(f)(2)) which
      is otherwise treated as an Annual Addition under Code §415(l)(1) or
§419A(d)(2).

    

    If
      a
      short Limitation Year is created because of an amendment changing the Limitation
      Year to a different 12-consecutive month period, the Maximum Permissible Amount
      will not exceed the Defined Contribution Dollar Limitation multiplied by the
      following fraction:

     

    Number
      of months in the short Limitation Year

    12

    

    If
      a
      short Limitation Year is created because the Plan has an initial
      Plan
      Year that is less than 12 months, no proration of the Defined Contribution
      Dollar Limitation is required, unless provided otherwise under Part 13, #51.c.
      of the Agreement [Part 13, #69.c. of the 401(k) Agreement]. (See subsection
      (e)
      above for the rule allowing the use of a full 12-month Limitation Year for
      the
      first year of the Plan, thereby avoiding the need to prorate the Defined
      Contribution Dollar Limitation.) 

    

    
      	 	
              (g)

            	
              Total
                Compensation:
                The amount of compensation as defined under Section 22.197, subject
                to the
                Employer's election under Part 3, #9 of the
                Agreement.

            

    

    

    
      	 	
              (1)

            	
              Self-Employed
                Individuals.
                For a Self-Employed Individual, Total Compensation is such individual's
                Earned Income.

            

    

    

    
      	 	
              (2)

            	
              Total
                Compensation actually paid or made available. For
                purposes of applying the limitations of this Article 7, Total Compensation
                for a Limitation Year is the Total Compensation actually paid or
                made
                available to an Employee during such Limitation Year. However, the
                Employer may include in Total Compensation for a Limitation Year
                amounts
                earned but not paid in the Limitation Year because of the timing
                of pay
                periods and pay days, but only if these amounts are paid during the
                first
                few weeks of the next Limitation Year, such amounts are included
                on a
                uniform and consistent basis with respect to all similarly-situated
                Employees, and no amounts are included in Total Compensation in more
                than
                one Limitation Year. The Employer need not make any formal election
                to
                include accrued Total Compensation described in the preceding
                sentence.

            

    

    
      
        
        

      

      
        46

        
          

        

      

       

    

     

    
      	 	
              (3)

            	
              Disabled
                Participants.
                Total Compensation does not include any imputed compensation for
                the
                period a Participant is Disabled. However, the Employer may elect
                under
                Part 13, #51.b. of the Agreement [Part 13, #69.b. of the 401(k)
                Agreement], to include under the definition of Total Compensation,
                the
                amount a terminated Participant who is permanently and totally Disabled
                (as defined in Section 22.53) would have received for the Limitation
                Year
                if the Participant had been paid at the rate of Total Compensation
                paid
                immediately before becoming permanently and totally Disabled. If
                the
                Employer elects under Part 13, #51.b. of the Agreement [Part 13,
                #69.b. of
                the 401(k) Agreement] to include imputed compensation for a Disabled
                Participant, a Disabled Participant will receive an allocation of
                any
                Employer Contribution the Employer makes to the Plan based on the
                Employee's imputed compensation for the Plan Year. Any Employer
                Contributions made to a Disabled Participant under this subsection
                (3) are
                fully vested when made. For Limitation Years beginning before January
                1,
                1997, imputed compensation for a Disabled Participant may be taken
                into
                account only if the Participant is not a Highly Compensated Employee
                for
                such Plan Year.

            

    

    

    
      	 	
              (4)

            	
              Special
                rule for Limitation Years beginning before January 1, 1998.
                For
                Limitation Years beginning before January 1, 1998, for purposes of
                applying the limitations of this Article 7 and for determining the
                minimum
                top-heavy contribution required under Section 16.2(a), Total Compensation
                paid or made available during such Limitation Year shall not
                include
                any Elective Deferrals, or any amount which is contributed or deferred
                by
                the Employer at the election of the Employee and which is not includible
                in the gross income of the Employee by reason of Code §125 or
                §457.

            

    

    

    
      	
              7.5

            	
              Participation
                in a Defined Benefit Plan.
                If
                the Employer maintains, or at any time maintained, a Defined Benefit
                Plan
                (other than a Paired Plan) covering any Participant in this Plan,
                the sum
                of the Participant's Defined Benefit Plan Fraction and Defined
                Contribution Plan Fraction will not exceed 1.0 in any Limitation
                Year. If
                the sum of the Defined Benefit Plan Fraction and the Defined Contribution
                Plan Fraction exceeds 1.0 in any Limitation Year, the Plan will satisfy
                the 1.0 limitation by reducing a Participant's Projected Annual Benefit
                under the Defined Benefit Plan.

            

    

    

    
      	 	
              (a)

            	
              Repeal
                of rule. The
                limitations under this Section 7.5 do not apply for Limitation Years
                beginning on or after January 1, 2000. However, the Employer may
                have
                continued to apply rules consistent with this Section 7.5 for Plan
                Years
                beginning after December 31, 1999 and before the Employer first adopted
                a
                plan to comply with the GUST Legislation. If the Employer is adopting
                this
                Plan as a restatement of a prior plan to comply with the GUST Legislation,
                the provisions of the prior plan control for purposes of applying
                the
                combined limitation rules under Code §415(e) for Limitation Years
                beginning before the Effective Date of this Plan. For Limitation
                Years
                beginning on or after the Effective Date of this Plan, the provisions
                of
                this Section 7.5 apply. If for any Limitation Year beginning prior
                to the
                date this Plan is adopted as a GUST restatement, the Employer did
                not
                comply in operation with the provisions under this Section 7.5 or
                the
                provisions of the prior plan, as applicable, the Employer may document
                under Appendix B-4 of the Agreement how the Plan was operated to
                comply
                with the combined limitation rules under Code
                §415(e).

            

    

    

    
      	 	
              (b)

            	
              Special
                definitions relating to Section
                7.5.

            

    

    

    
      	 	
              (1)

            	
              Defined
                Benefit Plan Fraction:
                A
                fraction, the numerator of which is the sum of the Participant's
                Projected
                Annual Benefit under all the Defined Benefit Plans (whether or not
                terminated) maintained by the Employer, and the denominator of which
                is
                the lesser of 125 percent of the dollar limitation determined for
                the
                Limitation Year under Code §§415(b) and (d) or 140 percent of the
                Participant's Highest Average Compensation, including any adjustments
                under Code §415(b).

            

    

    

    Notwithstanding
      the above, if the Participant was a Participant as of the first day of the
      first
      Limitation Year beginning after December 31, 1986, in one or more Defined
      Benefit Plans maintained by the Employer which were in existence on May 6,
      1986,
      the denominator of this fraction will not be less than 125 percent of the sum
      of
      the annual benefits under such plans which the Participant had accrued as of
      the
      close of the last Limitation Year beginning before January 1, 1987, disregarding
      any changes in the terms and conditions of the plans after May 5, 1986. The
      preceding sentence applies only if the Defined Benefit Plans individually and
      in
      the aggregate satisfied the requirements of Code §415 for all Limitation Years
      beginning before January 1, 1987.

    
      
        
        

      

      
        47

        
          

        

      

       

    

     

    If
      the
      Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted for 125%
      in
      the prior paragraph, unless in Part 13, #54.b. of the Agreement [Part 13, #72.b.
      of the 401(k) Agreement], the Employer provides an extra minimum top-heavy
      allocation or benefit in accordance with Code §416(h)
      and the
      regulations thereunder. In any event, if the Top-Heavy Ratio exceeds 90%, then
      100% will always be substituted for 125% in the prior paragraph.

    

    
      	 	
              (2)

            	
              Defined
                Contribution Plan Fraction:
                A
                fraction, the numerator of which is the sum of the Annual Additions
                to the
                Participant's Account under all the Defined Contribution Plans (whether
                or
                not terminated) maintained by the Employer for the current and all
                prior
                Limitation Years (including the Annual Additions attributable to
                the
                Participant's Employee After-Tax Contributions to all Defined Benefit
                Plans, whether or not terminated, maintained by the Employer, and
                the
                Annual Additions attributable to all welfare benefit funds (as defined
                under Code §419(e)), individual medical accounts (as defined under Code
                §415(l)(2)), and SEPs (as defined under Code §408(k)) maintained by the
                Employer, and the denominator of which is the sum of the maximum
                aggregate
                amount for the current and all prior Limitation Years during which
                the
                Participant performed service with the Employer (regardless of whether
                a
                Defined Contribution Plan was maintained by the Employer during such
                years). The maximum aggregate amount in any Limitation Year is the
                lesser
                of: (i) 125 percent of the Defined Contribution Dollar Limitation
                in
                effect under Code §415(c)(l)(A) (as determined under Code §§415(b) and
                (d)) for such Limitation Year or (ii) 35 percent of the Participant's
                Total Compensation for such Limitation
                Year.

            

    

    

    If
      the
      Plan is a Top-Heavy Plan for any Plan Year, 100% will be substituted for 125%
      unless in Part 13, #54.b. of the Agreement [Part 13, #72.b. of the 401(k)
      Agreement], the Employer provides an extra minimum top-heavy allocation or
      benefit in accordance with Code §416(h) and the regulations thereunder. In any
      event, if the Top-Heavy Ratio exceeds 90%, then 100% will always be substituted
      for 125%.

    

    If
      the
      Employee was a Participant as of the end of the first day of the first
      Limitation Year beginning after December 31, 1986, in one or more Defined
      Contribution Plans maintained by the Employer which were in existence on May
      6,
      1986, the numerator of this fraction will be adjusted if the sum of this
      fraction and the Defined Benefit Plan Fraction would otherwise exceed 1.0 under
      the terms of this Plan. Under the adjustment, an amount equal to the product
      of
      (i) the excess of the sum of the fractions over 1.0 times (ii) the denominator
      of this fraction, will be permanently subtracted from the numerator of this
      fraction. The adjustment is calculated using the fractions as they would be
      computed as of the end of the last Limitation Year beginning before January
      1,
      1987, and disregarding any changes in the terms and conditions of the Plan
      made
      after May 5, 1986, but using the Code §415 limitation applicable to the first
      Limitation Year beginning on or after January 1, 1987.

    

    The
      Annual Additions for any Limitation Year beginning before January 1, 1987 shall
      not be recomputed to treat all Employee After-Tax Contributions as Annual
      Additions.

    

    
      	 	
              (3)

            	
              Highest
                Average Compensation:
                The average Total Compensation for the three consecutive years of
                service
                with the Employer that produces the highest
                average.

            

    

    

    
      	 	
              (4)

            	
              Projected
                Annual Benefit:
                The annual retirement benefit (adjusted to an actuarially equivalent
                straight life annuity if such benefit is expressed in a form other
                than a
                straight life annuity or Qualified Joint and Survivor Annuity) to
                which
                the Participant would be entitled under the terms of the Plan
                assuming:

            

    

    

    
      	 	
              (i)

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

            

    

    

    
      	 	
              (ii)

            	
              the
                Participant's Total Compensation for the current Limitation Year
                and all
                other relevant factors used to determine benefits under the Plan
                will
                remain constant for all future Limitation
                Years.

            

    

     

    
      
        
        

      

      
        48

        
          

        

      

       

    

    

    ARTICLE
      8

    PLAN
      DISTRIBUTIONS

    

    Except
      as
      provided under Article 9 (Joint and Survivor Annuity Requirements), this Article
      8 governs all distributions to Participants under the Plan. Sections 8.1 and
      8.2
      set forth the available distribution options under the Plan and the amount
      available for distribution. Section 8.3 sets forth the Participants'
      distribution options following termination of employment, Section 8.4 discusses
      the distribution options upon a Participant's death, and Sections 8.5 and 8.6
      set forth the in-service distribution options under the Plan, including the
      conditions for receiving a Hardship distribution. Parts 9 and 10 of the
      Agreement contain the elective provisions for the Employer to identify the
      timing of distributions and the permitted distribution events under the
      Plan.

    

    
      	
              8.1

            	
              Distribution
                Options.
                A
                Participant who terminates employment with the Employer may receive
                a
                distribution of his/her vested Account Balance at the time and in
                the
                manner designated under Part 9 of the Agreement. A Participant may
                receive
                an in-service distribution prior to his/her termination of employment
                with
                the Employer only to the extent permitted under Part 10 of the
                Agreement.

            

    

    

    Distributions
      from the Plan will be made in the form of a lump sum of the Participant's entire
      vested Account Balance, a single sum distribution of a portion of the
      Participant's vested Account Balance, installments, annuity payments, or other
      form as selected under Part 11 of the Agreement. Unless provided otherwise
      under
      Part 11 of the Agreement, a Participant may select any combination of the
      available distribution forms.

    

    If
      the
      Employer elects to permit a single sum distribution of a portion of the
      Participant's vested Account Balance, the Employer may limit the availability
      or
      frequency of subsequent withdrawals under Part 11, #40.f. of the Nonstandardized
      Agreement [Part 11, #58.f. of the Nonstandardized 401(k) Agreement]. If the
      Employer elects under Part 11 of the Agreement to permit installment payments
      as
      an optional form of distribution, the Participant (and spouse, if applicable)
      may elect to receive installments in monthly, quarterly, semi-annual, or annual
      payments over a period not exceeding the Life Expectancy of the Participant
      and
      his/her Designated Beneficiary. The Participant may elect at any time to
      accelerate the payment of all, or any portion, of an installment distribution.
      If the Employer elects under Part 11 of the Agreement to permit annuity
      payments, such annuity payments may not be in a form that will provide for
      payments over a period extending beyond either the life of the Participant
      (or
      the lives of the Participant and his/her designated Beneficiary) or the life
      expectancy of the Participant (or the life expectancy of the Participant and
      his/her designated Beneficiary). The Employer may restrict the availability
      of
      installment payments or annuity payments under Part 11, #40.f. of the
      Nonstandardized Agreement [Part 11, #58.f. of the Nonstandardized 401(k)
      Agreement].

    

    If
      the
      Plan is subject to the Joint and Survivor Annuity requirements under Article
      9,
      the Plan must make distribution in the form of a QJSA (as defined in Section
      9.4(a)) unless the Participant (and spouse, if the Participant is married)
      elects an alternative distribution form in accordance with Section 9.4(d).
      (See
      Section 9.1 for the rules regarding the application of the Joint and Survivor
      Annuity requirements.)

    

    
      	
              8.2

            	
              Amount
                Eligible for Distribution. For
                purposes of determining the amount a Participant may receive as a
                distribution from the Plan, a Participant's Account Balance is determined
                as of the Valuation Date (as specified in Part 12 of the Agreement)
                which
                immediately precedes the date the Participant receives his/her
                distribution from the Plan. For this purpose, the Participant's Account
                Balance must be increased for any contributions allocated to the
                Participant's Account since the most recent Valuation Date and must
                be
                reduced for any distributions the Participant received from the Plan
                since
                the most recent Valuation Date. A Participant does not share in any
                allocation of gains or losses attributable to the period between
                the
                Valuation Date and the date of the distribution under the Plan, unless
                provided otherwise under Part 12 of the Agreement or under uniform
                funding
                and valuation procedures established by the Plan Administrator. In
                the
                case of a Participant-directed Account, the determination of the
                value of
                the Participant's Account for distribution purposes is subject to
                the
                funding and valuation procedures applicable to such directed
                Account.

            

    

    

    
      	
              8.3

            	
              Distributions
                After Termination of Employment.
                Subject to the required minimum distribution provisions under Article
                10,
                a Participant whose employment with the Employer is terminated for
                any
                reason, other than death, is entitled to receive a distribution of
                his/her
                vested Account Balance in accordance with this Section 8.3 as of
                the date
                selected in Part 9 of the Agreement. If a Participant dies while
                employed
                by the Employer, or dies before distribution of his/her vested Account
                Balance is completed, distribution will be made in accordance with
                Section
                8.4.

            

    

    

    
      	 	
              (a)
                

            	
              Account
                Balance exceeding $5,000. If
                a Participant's entire vested Account Balance exceeds $5,000 at the
                time
                of distribution, the Participant may elect to receive a distribution
                of
                his/her vested Account Balance in any form permitted under Part 11
                of the
                Agreement at the time indicated under Part 9, #33 of the Agreement
                [Part
                9, #51 of the 401(k) Agreement]. The Participant must receive proper
                notice and must consent in writing, in accordance with Section 8.7,
                prior
                to receiving a distribution from the Plan. If the Participant does
                not
                consent to a distribution upon terminating employment with the Employer,
                distribution will be made in accordance with Article 10. (Also see
                Section
                8.8 for additional notice
                requirements.)

            

    

    
      
        
        

      

      
        49

        
          

        

      

       

    

     

    
      	 	
              (b)

            	
              Account
                Balance not exceeding $5,000. If
                a Participant's entire vested Account Balance does not exceed $5,000
                at
                the time of distribution, the Plan Administrator will distribute
                the
                Participant's entire vested Account Balance in a single lump sum
                at the
                time indicated under Part 9, #34 of the Agreement [Part 9, #52 of
                the
                401(k) Agreement]. Although the Participant need not consent to receive
                a
                distribution under this subsection (b), the Participant must receive
                the
                notice described in Section 8.8 (if applicable) prior to receiving
                the
                distribution from the Plan. The Employer may modify the rule under
                this
                subsection (b) by electing under Part 9, #37.a. of the Agreement
                [Part 9,
                #55.a. of the 401(k) Agreement] to require Participant consent prior
                to a
                distribution from the Plan, without regard to whether the Participant's
                vested Account Balance exceeds $5,000 at the time of
                distribution.

            

    

    

    
      	 	
              (c)

            	
              Permissible
                distribution events under a 401(k) plan. A
                Participant may not receive a distribution of Section 401(k) Deferrals,
                QNECs, QMACs and Safe Harbor Contributions under this Section 8.3
                unless
                the Participant satisfies one of the following
                conditions:

            

    

    

    
      	 	
              (1)

            	
              The
                Participant has a "separation from service" with the Employer. For
                this
                purpose, a separation from service occurs when an Employee terminates
                employment with the Employer. If a Participant changes jobs as a
                result of
                the Employer's liquidation, merger, consolidation, or other similar
                transaction, a distribution may be made to the Participant if the
                Plan
                Administrator determines the Participant has incurred a separation
                from
                service in accordance with rules promulgated under the Code or
                regulations, or by reason of a ruling or other published guidance
                from the
                IRS. A Participant may not receive a distribution by reason of separation
                from service, or continue to receive an installment distribution
                based on
                separation from service, if prior to the time the distribution is
                made
                from the Plan, the Participant returns to employment with the
                Employer.

            

    

    

    
      	 	
              (2)

            	
              The
                Employer is a corporation and the Employer sells substantially all
                of the
                assets of a trade or business (within the meaning of §409(d)(2) of the
                Code) to an unrelated corporation, provided the purchaser does not
                continue to maintain the Plan with respect to the Participant after
                the
                sale and the Participant becomes employed by the unrelated corporation
                as
                a result of the sale and the distribution is made by the end of the
                second
                calendar year after the year of the sale. For this purpose, an Employer
                is
                deemed to have sold substantially all of the assets of a trade or
                business
                if it sells 85% or more of the total assets of such trade or
                business.

            

    

    

    
      	 	
              (3)

            	
              The
                Employer is a corporation and the Employer sells a subsidiary to
                an
                unrelated corporation, provided the purchaser does not continue to
                maintain the Plan with respect to the Participant after the sale
                and the
                Participant continues to be employed by the unrelated corporation
                after
                the sale and the distribution is made by the end of the second calendar
                year after the year of the sale.

            

    

    

    
      	 	
              (d)

            	
              Disabled
                Participant. A
                terminated Employee who is Disabled at the time of termination, or
                who
                becomes Disabled after terminating employment with the Employer,
                generally
                is entitled to a distribution in the time and manner specified in
                Part 9
                of the Agreement. However, if so elected in Part 9, #35 of the Agreement
                [Part 9, #53 of the 401(k) Agreement], a terminated Employee who
                is
                Disabled at the time of termination, or who becomes Disabled after
                terminating employment with the Employer, is entitled to a distribution
                in
                the time and manner specified in Part 9, #35 of the Agreement [Part
                9, #53
                of the 401(k) Agreement], to the extent such election will result
                in an
                earlier distribution than would otherwise be available under Part
                9 of the
                Agreement.

            

    

    

    
      	 	
              (e)

            	
              Determining
                whether vested Account Balance exceeds $5,000.
                For distributions made on or after October 17, 2000, the determination
                of
                whether a Participant's vested Account Balance exceeds $5,000 is
                based on
                the value of the Participant's Account as of the most recent Valuation
                Date. In determining the value of a Participant's Account for
                distributions made before October 17, 2000, the "lookback rule" may
                apply.
                If the lookback rule applies, the Participant's vested Account Balance
                is
                deemed to exceed $5,000 for purposes of applying the provisions under
                this
                Article 8 and Article 9.

            

    

    

    For
      distribution made after March 21, 1999 and before October 17, 2000, the
      "lookback rule" is applicable to a distribution to a Participant if the
      Participant previously received a distribution when his/her vested Account
      Balance exceeded $5,000, and either subsection (1) or (2) applies.

    

    
      	 	
              (1)

            	
              The
                distribution is subject to the Joint and Survivor Annuity requirements
                of
                Article 9.

            

    

    

    
      	 	
              (2)

            	
              The
                distribution is not subject to the Joint and Survivor Annuity requirements
                of Article 9, but a periodic distribution method (e.g., an installment
                distribution) is currently in effect with respect to the Participant's
                vested Account Balance, at least one scheduled payment still remains,
                and
                when the first periodic payment was made under such election, the
                vested
                Account Balance exceeded
                $5,000.

            

    

    
      
        
        

      

      
        50

        
          

        

      

       

    

     

    For
      distributions made before March 21, 1999, the lookback rule applies to all
      distributions, without regard to subsections (1) and (2) above. However, the
      Plan does not fail to satisfy the requirements of this subsection (e) if, prior
      to the adoption of this Plan, the lookback rule was applied to all distributions
      (without regard to the limitations described in subsections (1) and (2) above),
      or if the limitations described in subsections (1) and (2) above were applied
      to
      distributions made before March 22, 1999 but in a Plan Year beginning after
      August 5, 1997.

    

    
      	 	
              (f)

            	
              Effective
                date of $5,000 vested Account Balance rule.
                The provisions under this Article 8 and Article 9 which refer to
                a $5,000
                vested Account Balance are effective for Plan Years beginning after
                August
                5, 1997, unless a later effective date is specified in the GUST provisions
                under Appendix B-3.a. of the Agreement. For plan years beginning
                prior to
                August 6, 1997 (or any later effective date specified in Appendix
                B-3.a.
                of the Agreement) any reference under this Article 8 or Article 9
                to a
                $5,000 vested Account Balance should be applied by replacing $5,000
                with
                $3,500.

            

    

    

    
      	
              8.4

            	
              Distribution
                upon the Death of the Participant.
                The death benefit payable with respect to a deceased Participant
                depends
                on whether the Participant dies after distribution of his Account
                Balance
                has commenced (see subsection (a) below) or before distribution commences
                (see subsection (b) below). 

            

    

    

    
      	 	
              (a)

            	
              Post-retirement
                death benefit.
                If
                a Participant dies after commencing distribution of his/her benefit
                under
                the Plan, the death benefit is the benefit payable under the form
                of
                payment that has commenced. If a Participant commences distribution
                prior
                to death only with respect to a portion of his/her Account Balance,
                then
                the rules in subsection (b) apply to the rest of the Account
                Balance.

            

    

    

    
      	 	
              (b)

            	
              Pre-retirement
                death benefit.
                If
                a Participant dies before commencing distribution of his/her benefit
                under
                the Plan, the death benefit that is payable depends on whether the
                value
                of the death benefit exceeds $5,000 and whether the Joint and Survivor
                Annuity requirements of Article 9 apply. If there is both a QPSA
                death
                benefit and a non-QPSA death benefit, each death benefit is valued
                separately to determine whether it exceeds $5,000. For death benefits
                distributed before the $5,000 rule described in Section 8.3(f) is
                effective, substitute $3,500 for
                $5,000.

            

    

    

    
      	 	
              (1)

            	
              Death
                benefit not exceeding $5,000.
                If
                the value of the pre-retirement death benefit does not exceed $5,000,
                it
                shall be paid in a single sum as soon as administratively feasible
                after
                the Participant's death.

            

    

    

    
      	 	
              (2)

            	
              Death
                benefit that exceeds $5,000. If
                the value of the pre-retirement death benefit exceeds $5,000, the
                payment
                of the death benefit will depend on whether the Joint and Survivor
                Annuity
                requirements apply.

            

    

    

    
      	 	
              (i)

            	
              If
                the Joint and Survivor Annuity requirements do not
                apply.
                In
                this case, the entire death benefit is payable in the form and at
                the time
                described below in subsection
                (ii)(B).

            

    

    

    
      	 	
              (ii)

            	
              If
                the Joint and Survivor Annuity requirements apply.
                In
                this case, the death benefit consists of a QPSA death benefit (see
                Section
                9.3) and, if the QPSA is defined to be less than 100% of the Participant's
                vested Account Balance, a non-QPSA death benefit. The QPSA death
                benefit
                is payable in accordance with subsection (A) below, unless the Participant
                has waived such death benefit under the waiver procedures described
                in
                Section 9.4(d). In the event there is a proper waiver of the QPSA
                death
                benefit, then such portion of the death benefit is payable in the
                same
                manner as the non-QPSA death benefit. The non-QPSA death benefit
                is
                payable in the form and at the time described below in subsection
                (B).

            

    

    

    
      	 	
              (A)

            	
              QPSA
                death benefit.
                If
                the pre-retirement death benefit is payable in the QPSA form, then
                it
                shall be paid in accordance with Article 9. If the QPSA death benefit
                has
                not been waived, but the surviving spouse elects a different form
                of
                payment, then distribution of the QPSA death benefit is made in accordance
                with the form of payment elected by the spouse, provided such form
                of
                payment is available under Section 8.1. The surviving spouse may
                request
                the payment of the QPSA death benefit (in the QPSA form or in the
                form
                elected by the surviving spouse) as soon as administratively feasible
                after the death of the Participant. However, payment of the death
                benefit
                will not commence without the consent of the surviving spouse prior
                to the
                date the Participant would have reached Normal Retirement Age (or
                age 62,
                if later). If the QPSA death benefit has been waived, in accordance
                with
                the procedures in Article 9, then the portion of the Participant's
                vested
                Account Balance that would have been payable as a QPSA death benefit
                in
                the absence of such a waiver is treated as a death benefit payable
                under
                subsection (B).

            

    

    
      
        
        

      

      
        51

        
          

        

      

       

    

     

    
      	 	
              (B)

            	
              Non-QPSA
                death benefits.
                Any pre-retirement death benefit not described in subsection (A)
                is
                payable under this paragraph. Such death benefit is payable in lump
                sum as
                soon as administratively feasible after the Participant's death.
                However,
                the death benefit may be payable in a different form if prescribed
                by the
                Participant's Beneficiary designation, or if the Beneficiary, before
                a
                lump sum payment of the benefit is made, requests an election as
                to the
                form of payment. An alternative form of payment must be one that
                is
                available under Section 8.1.

            

    

    

    
      	 	
              (3)

            	
              Minimum
                distribution requirements.
                In
                no event will any death benefit be paid in a manner that is inconsistent
                with the minimum distribution requirements of Section 10.2. In addition,
                the Beneficiary of any pre-retirement death benefit described above
                in
                subsection (2) may postpone the commencement of the death benefit
                to a
                date that is not later than the latest commencement date permitted
                under
                Section 10.2, unless such election is prohibited in Part 9, #37.b.
                of the
                Agreement [Part 9, #55.b. of the 401(k)
                Agreement].

            

    

    

    
      	 	
              (c)

            	
              Determining
                a Participant's Beneficiary.
                A
                Participant may designate a Beneficiary to receive the death benefits
                described in this Section 8.4. Any Beneficiary designation is subject
                to
                the rules under subsections (1) - (4) below. A Participant may change
                or
                revoke a Beneficiary designation at any time by filing a new designation
                with the Plan Administrator. Any new Beneficiary designation is subject
                to
                the spousal consent rules described below, unless the spouse specifically
                waives such right under a general consent as authorized under Section
                9.4(d). Unless specified otherwise in the Participant's designated
                beneficiary election form, if a Beneficiary does not predecease the
                Participant but dies before distribution of the death benefit is
                made to
                the Beneficiary, the death benefit will be paid to the Beneficiary's
                estate.

            

    

    

    The
      Plan
      Administrator may request proper proof of the Participant's death and may
      require the Beneficiary to provide evidence of his/her right to receive a
      distribution from the Plan in any form or manner the Plan Administrator may
      deem
      appropriate. The Plan Administrator's determination of the Participant's death
      and of the right of a Beneficiary to receive payment under the Plan shall be
      conclusive. If a distribution is to be made to a minor or incompetent
      Beneficiary, payments may be made to the person's legal guardian, conservator,
      or custodian in accordance with the Uniform Gifts to Minors Act or similar law
      as permitted under the laws of the state where the Beneficiary resides. The
      Plan
      Administrator or Trustee will not be liable for any payments made in accordance
      with this subsection (c) and are not required to make any inquiries with respect
      to the competence of any person entitled to benefits under the
      Plan.

    

    If
      a
      Participant designates his/her spouse as Beneficiary and subsequent to such
      Beneficiary designation, the Participant and spouse are divorced or legally
      separated, the designation of the spouse as Beneficiary under the Plan is
      automatically rescinded unless specifically provided otherwise under a divorce
      decree or QDRO, or unless the Participant enters into a new Beneficiary
      designation naming the prior spouse as Beneficiary.

    

    
      	 	
              (1)

            	
              Spousal
                consent to Beneficiary designation: post-retirement death
                benefit.
                If
                a Participant is married at the time distribution commences to the
                Participant, the Beneficiary of any post-retirement death benefit
                is the
                Participant's surviving spouse, regardless of whether the Joint and
                Survivor Annuity requirements under Article 9 apply, unless there
                is no
                surviving spouse or the spouse has consented to the Beneficiary
                designation in a manner that is consistent with the requirements
                for a
                Qualified Election under Section 9.4(d), or makes a valid disclaimer
                of
                the benefit. If the Joint and Survivor Annuity requirements apply,
                the
                spouse is determined as of the Distribution Commencement Date for
                purposes
                of this spousal consent requirement. If the Joint and Survivor Annuity
                requirements do not apply, the spouse is determined as of the
                Participant's date of death for purposes of this spousal consent
                requirement.

            

    

    

    
      	 	
              (2)

            	
              Spousal
                consent to Beneficiary designation: pre-retirement death
                benefit.
                The rules for spousal consent depend on whether the Joint and Survivor
                Annuity requirements in Article 9
                apply.

            

    

    

    
      	 	
              (i)

            	
              If
                the Joint and Survivor Annuity requirements apply.
                In
                this case, the QPSA death benefit will be payable in accordance with
                Section 9.3. The QPSA death benefit may be payable to a non-spouse
                Beneficiary only if the spouse consents to the Beneficiary designation,
                pursuant to the Qualified Election requirements under Section 9.4(d),
                or
                makes a valid disclaimer. The non-QPSA death benefit, if any, is
                payable
                to the person named in the Beneficiary designation, without regard
                to
                whether spousal consent is obtained for such designation. If a spouse
                does
                not properly consent to a Beneficiary designation, the QPSA waiver
                is
                invalid, and the QPSA death benefit is still payable to the spouse,
                but
                the Beneficiary designation remains valid with respect to any non-QPSA
                death benefit.

            

    

    
      
        
        

      

      
        52

        
          

        

      

       

    

     

    
      	 	
              (ii)

            	
              If
                the Joint and Survivor Annuity requirements do not
                apply.
                In
                this case, the surviving spouse (determined at the time of the
                Participant's death), if any, must be treated as the sole Beneficiary,
                regardless of any contrary Beneficiary designation, unless there
                is no
                surviving spouse, or the spouse has consented to the Beneficiary
                designation in a manner that is consistent with the requirements
                for a
                Qualified Election under Section 9.4(d) or makes a valid
                disclaimer.

            

    

    

    
      	 	
              (3)

            	
              Default
                beneficiaries. To
                the extent a Beneficiary has not been named by the Participant (subject
                to
                the spousal consent rules discussed above) and is not designated
                under the
                terms of this Plan to receive all or any portion of the deceased
                Participant's death benefit, such amount shall be distributed to
                the
                Participant's surviving spouse (if the Participant was married at
                the time
                of death). If the Participant does not have a surviving spouse at
                the time
                of death, distribution will be made to the Participant's surviving
                children, in equal shares. If the Participant has no surviving children,
                distribution will be made to the Participant's estate. The Employer
                may
                modify the default beneficiary rules described in this subparagraph
                by
                addition attaching appropriate language as an addendum to the
                Agreement.

            

    

    

    
      	 	
              (4)

            	
              One-year
                marriage rule. The
                Employer may elect under Part 11, #41.c. of the Agreement [Part 11,
                #59.c.
                of the 401(k) Agreement], for purposes of applying the provisions
                of this
                Section 8.4, that an individual will not be considered the surviving
                spouse of the Participant if the Participant and the surviving spouse
                have
                not been married for the entire one-year period ending on the date
                of the
                Participant's death.

            

    

    

    
      	
              8.5

            	
              Distributions
                Prior to Termination of
                Employment.

            

    

    

    
      	 	
              (a)

            	
              Employee
                After-Tax Contributions, Rollover Contributions, and transfers.
                A
                Participant may withdraw at any time, upon written request, all or
                any
                portion of his/her Account Balance attributable to Employee After-Tax
                Contributions or Rollover Contributions. Any amounts transferred
                to the
                Plan pursuant to a Qualified Transfer (as defined in Section 3.3(d))
                also
                may be withdrawn at any time pursuant to a written request. No forfeiture
                will occur solely as a result of an Employer's withdrawal of Employee
                After-Tax Contributions. The Employer may elect in Part 10, #39.d.
                of the
                Nonstandardized Agreement [Part 10, #57.d. of the Nonstandardized
                401(k)
                Agreement] to modify the availability of in-service withdrawals of
                Employee After-Tax Contributions, Rollover Contributions, or Qualified
                Transfers.

            

    

    

    With
      respect to transfers (other than Qualified Transfers) and subject to the
      restrictions on distributions of transferred assets under Section 3.3, a
      Participant may request a distribution of all or any portion of his/her Transfer
      Account only as permitted under this Article with respect to contributions
      of
      the same type as are being withdrawn.

    

    
      	 	
              (b)

            	
              Employer
                Contributions.
                Except as provided in Section 14.10 dealing with defaulted Participant
                loans, a Participant may receive a distribution of all or any portion
                of
                his/her vested Account Balance attributable to Employer Contributions
                prior to termination of employment only as permitted under Part 10
                of the
                Agreement. If the Joint and Survivor Annuity requirements under Article
                9
                apply to the Participant, the Participant's spouse (if the Participant
                is
                married at the time of distribution) must consent to a distribution
                in
                accordance with Section 9.2.

            

    

    

    The
      Employer may elect under the profit sharing or 401(k) plan Agreement to permit
      in-service distributions of Employer Contributions (other than Section 401(k)
      Deferrals, QMACs, QNECs, and Safe Harbor Contributions) upon the occurrence
      of a
      specified event or upon the completion of a certain number of years. In no
      case,
      however, may a distribution that is made solely on account of the completion
      of
      a designated number of years be made with respect to Employer Contributions
      that
      have been accumulated in the Plan for less than 2 years. This rule does not
      apply if the Participant has been an Eligible Participant in the Plan for at
      least 5 years. An in-service distribution may be made on account of a specified
      event (other than the completion of a designated number of years) at any time,
      if authorized under Part 10 of the Agreement.

    

    If
      a
      Participant with a partially vested benefit receives an in-service distribution
      under the Plan, the special vesting schedule under Section 4.8 must be applied
      to determine the Participant's vested percentage in his/her remaining Account
      Balance. This special vesting schedule will not apply if the Employer limits
      the
      availability of in-service distributions under Part 10 of the Agreement to
      Participants who are 100% vested.

    

    
      	 	
              (c)

            	
              Section
                401(k) Deferrals, Qualified Nonelective Contributions, Qualified
                Matching
                Contributions, and Safe Harbor Contributions. If
                the Employer has adopted the 401(k) Agreement, a Participant may
                receive
                an in-service distribution of all or any portion of his/her Section
                401(k)
                Deferral Account, QMAC Account, QNEC Account, Safe Harbor Matching
                Contribution Account and Safe Harbor Nonelective Contribution Account
                only
                as permitted under Part 10 of the Agreement. No provision in this
                Plan or
                in Part 10 of the Agreement may be interpreted to permit a Participant
                to
                receive a distribution of such amounts prior to the occurrence of
                one of
                the following events:

            

    

    
      
        
        

      

      
        53

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              the
                Participant becoming Disabled;

            

    

    

    
      	 	
              (2)

            	
              the
                Participant's attainment of age
                591⁄2;

            

    

    

    
      	 	
              (3)

            	
              the
                Participant's Hardship (as defined in Section
                8.6).

            

    

    

    
      	 	
              (d)

            	
              Corrective
                distributions.
                Nothing in this Article 8 precludes the Plan Administrator from making
                a
                distribution to a Participant, to the extent such distribution is
                made to
                correct a qualification defect in accordance with the corrective
                procedures under the IRS' voluntary compliance programs. Thus, for
                example, nothing in this Article 8 would preclude the Plan from making
                a
                corrective distribution to an Employee who received contributions
                under
                the Plan prior to becoming an Eligible Participant. Any such distribution
                must be made in accordance with the correction procedures applicable
                under
                the IRS' voluntary correction
                programs.

            

    

    

    
      	
              8.6

            	
              Hardship
                Distribution. To
                the extent permitted under Part 10 of the Agreement, a Participant
                may
                receive an in-service distribution on account of a Hardship. The
                Employer
                may elect under Part 10, #38.c. of the Agreement [Part 10, #56.c.
                of the
                401(k) Agreement] to permit a Hardship distribution only if the
                Participant satisfies the safe harbor Hardship requirements under
                subsection (a) below. Alternatively, the Employer may elect under
                Part 10,
                #38.d. of the Agreement [Part 10, #56.d. of the 401(k) Agreement]
                to
                permit a Hardship distribution of Employer Contributions (other than
                Section 401(k) Deferrals) in accordance with the requirements of
                subsection (b) below. A Hardship distribution of Section 401(k) Deferrals
                must meet the requirements of a safe harbor Hardship as described
                under
                subsection (a) below. A Hardship distribution under this Section
                8.6 is
                not available for QNECs, QMACs or Safe Harbor
                Contributions.

            

    

    

    
      	 	
              (a)

            	
              Safe
                harbor Hardship distribution.
                To
                qualify for a safe harbor Hardship, a Participant must demonstrate
                an
                immediate and heavy financial need, as described in subsection (1),
                and
                must satisfy the conditions described in subsection
                (2).

            

    

    

    
      	 	
              (1)

            	
              Immediate
                and heavy financial need. To
                be considered an immediate and heavy financial need, the Hardship
                distribution must be made on account of one of the following
                events:

            

    

    

    

    
      	 	
              (i)

            	
              the
                incurrence of medical expenses (as described in §213(d) of the Code), of
                the Participant, the Participant's spouse or
                dependents;

            

    

    

    
      	 	
              (ii)

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

            

    

    

    
      	 	
              (iii)

            	
              payment
                of tuition and related educational fees (including room and board)
                for the
                next 12 months of post-secondary education for the Participant, the
                Participant's spouse, children or
                dependents;

            

    

    

    
      	 	
              (iv)

            	
              to
                prevent the eviction of the Participant from, or a foreclosure on
                the
                mortgage of, the Participant's principal residence;
                or

            

    

    

    
      	 	
              (v)

            	
              any
                other event that the IRS recognizes as a safe harbor Hardship distribution
                event under ruling, notice or other guidance of general
                applicability.

            

    

    

    A
      Participant must provide the Plan Administrator with a written request for
      a
      Hardship distribution. The Plan Administrator may require written documentation,
      as it deems necessary, to sufficiently document the existence of a proper
      Hardship event.

    

    
      	 	
              (2)

            	
              Conditions
                for taking a safe harbor Hardship withdrawal.
                A
                Participant may receive a safe harbor Hardship withdrawal only if
                all of
                the following conditions are satisfied.

            

    

    

    
      	 	
              (i)

            	
              The
                Participant has obtained all available distributions, other than
                Hardship
                distributions, and all nontaxable loans under the Plan and all other
                qualified plans maintained by the
                Employer.

            

    

    

    
      	 	
              (ii)

            	
              The
                Participant is suspended from making any Section 401(k) Deferrals
                (and any
                Employee After-Tax Contributions) under the Plan or any other plans
                (other
                than welfare benefit plans) maintained by the Employer for 12 months
                after
                the receipt of the Hardship
                distribution.

            

    

    
      
        
        

      

      
        54

        
          

        

      

       

    

     

    
      	 	
              (iii)

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

            

    

    

    
      	 	
              (iv)

            	
              The
                limitation on Elective Deferrals under Code §402(g) for the Participant
                for the taxable year immediately following the taxable year of the
                Hardship distribution is reduced by the amount of any Elective Deferrals
                the Participant made during the taxable year of the Hardship
                distribution.

            

    

    

    
      	 	
              (b)

            	
              Non-safe
                harbor Hardship distribution.
                The Employer may elect under Part 10, #38.d. of the Agreement [Part
                10,
                #56.d. of the 401(k) Agreement] to permit a Hardship distribution
                of
                Employer Contributions (other than Section 401(k) Deferrals) on account
                of
                an immediate and heavy financial need (as described in subsection
                (a)(1)
                above), but without regard to the requirements of subsection (a)(2)
                above.
                Solely for the purpose of applying this subsection (b), a Hardship
                distribution will be on account of an immediate and heavy financial
                need
                if such Hardship distribution is made to pay for funeral expenses
                for a
                family member of the Participant or upon the Participant's Disability.
                The
                Employer may add other permitted Hardship events under Part 10, #39.d.
                of
                the Nonstandardized Agreement [Part 10, #57.d. of the Nonstandardized
                401(k) Agreement]. A non-safe harbor Hardship distribution is not
                available for Section 401(k) Deferrals, QNECs, QMACs, or Safe Harbor
                Contributions.

            

    

    

    
      	 	
              (c)

            	
              Amount
                available for distribution.
                A
                Participant may receive a Hardship distribution of any portion of
                his/her
                vested Employer Contribution Account or Employer Matching Contribution
                Account (including earnings thereon), as permitted under Part 10
                of the
                Agreement. A Participant may receive a Hardship distribution of any
                portion of his/her Section 401(k) Deferral Account, if permitted
                under
                Part 10 of the Agreement, provided such distribution, when added
                to other
                Hardship distributions from Section 401(k) Deferrals, does not exceed
                the
                total Section 401(k) Deferrals the Participant has made to the Plan
                (increased by income allocable to such Section 401(k) Deferrals that
                was
                credited by the later of December 31, 1988 or the end of the last
                Plan
                Year ending before July 1, 1989). A Participant may not receive a
                Hardship
                distribution from his/her QNEC Account, QMAC Account, Safe Harbor
                Nonelective Contribution Account or Safe Harbor Matching Contribution
                Account.

            

    

    

    
      	
              8.7

            	
              Participant
                Consent.
                If
                the value of a Participant's entire vested Account Balance exceeds
                $5,000
                (as determined in accordance with Section 8.3(e)), the Participant
                must
                consent to any distribution of such Account Balance prior to his/her
                Required Beginning Date (as defined in Section 10.3(a)). The Employer
                may
                modify this provision under Part 9, #37.b. of the Agreement [Part
                9,
                #55.b. of the 401(k) Agreement] to provide for automatic distribution
                to a
                terminated Participant (or Beneficiary) as of the date the Participant
                attains (or would have attained if not deceased) the later of Normal
                Retirement Age or age 62. A Participant must consent in writing to
                a
                distribution under this Section 8.7 within the 90-day period ending
                on the
                Distribution Commencement Date (as defined in Section 22.56). If
                the
                Participant is subject to the Joint and Survivor Annuity requirements
                under Article 9 of this Plan, the Participant's spouse (if the Participant
                is married at the time of the distribution) also must consent to
                the
                distribution in accordance with Section 9.2. If the distribution
                is an
                Eligible Rollover Distribution, the Participant must also direct
                the Plan
                Administrator as to whether he/she wants a Direct Rollover and if
                so, the
                name of the Eligible Retirement Plan to which the distribution will
                be
                made. (See Section 8.8 for more information regarding the Direct
                Rollover
                rules.)

            

    

    

    
      	 	
              (a)

            	
              Participant
                notice. Prior
                to receiving a distribution from the Plan, the Participant must be
                notified of his/her right to defer any distribution from the Plan
                in
                accordance with the provisions under Article 10 of this BPD. The
                notification shall include a general description of the material
                features
                and the relative values of the optional forms of benefit available
                under
                the Plan (consistent with the requirements under Code §417(a)(3)). The
                notice must be provided no less than 30 days and no more than 90
                days
                prior to the Participant's Distribution Commencement Date. However,
                distribution may commence less than 30 days after the notice is given,
                if
                the Participant is clearly informed of his/her right to take 30 days
                after
                receiving the notice to decide whether or not to elect a distribution
                (and, if applicable, a particular distribution option), and the
                Participant, after receiving the notice, affirmatively elects to
                receive
                the distribution prior to the expiration of the 30-day minimum period.
                (But see Section 9.5(a) for the rules regarding the timing of
                distributions when the Joint and Survivor Annuity requirements apply.)
                The
                notice requirements described in this paragraph may be satisfied
                by
                providing a summary of the required information, so long as the conditions
                described in applicable regulations for the provision of such a summary
                are satisfied, and the full notice is also provided (without regard
                to the
                90-day period described in this
                subsection).

            

    

    

    
      	 	
              (b)

            	
              Special
                rules. The
                consent rules under this Section 8.7 apply to distributions made
                after the
                Participant's termination of employment and to distributions made
                prior to
                the Participant's termination of employment. However, the consent
                of the
                Participant (and the Participant's spouse, if applicable) shall not
                be
                required to the extent that a distribution is
                made:

            

    

    

    
      	 	
              (1)

            	
              to
                satisfy the required minimum distribution rules under Article
                10;

            

    

    
      
        
        

      

      
        55

        
          

        

      

       

    

     

    
      	 	
              (2)

            	
              to
                satisfy the requirements of Code §415, as described in Article
                7;

            

    

    

    
      	 	
              (3)

            	
              to
                correct Excess Deferrals, Excess Contributions or Excess Aggregate
                Contributions, as described in Article
                17.

            

    

    

    In
      addition, if distributions are being made on account of the termination of
      the
      Plan, and an annuity option is not available under the Plan, the Participant's
      Account Balance will, without the Participant's consent, be distributed to
      the
      Participant, without regard to the value of the Participant's vested Account
      Balance, unless the Employer (or any Related Employer) maintains another Defined
      Contribution Plan (other than an employee stock ownership plan as defined in
      Code §4975(e)(7)). If the Employer or any Related Employer maintains another
      Defined Contribution Plan (other than an employee stock ownership plan), then
      the Participant's Account Balance will be transferred, without the Participant's
      consent, to the other plan, if the Participant does not consent to an immediate
      distribution (to the extent consent to an immediate distribution is otherwise
      required under this Section 8.7).

    

    
      	
              8.8

            	
              Direct
                Rollovers.
                This Section 8.8 applies to distributions made on or after January
                1,
                1993. Notwithstanding any provision in the Plan to the contrary,
                a
                Participant may elect to have all or any portion of an Eligible Rollover
                Distribution paid directly to an Eligible Retirement Plan in a Direct
                Rollover. If a Participant elects a Direct Rollover of only a portion
                of
                an Eligible Rollover Distribution, the Plan Administrator may require
                that
                the amount being rolled over equals at least
                $500.

            

    

    

    For
      purposes of this Section 8.8, a Participant includes a Participant or former
      Participant. In addition, this Section applies to any distribution from the
      Plan
      made to a Participant's surviving spouse or to a Participant's spouse or former
      spouse who is the Alternate Payee under a QDRO, as defined in Section
      22.151.

    

    If
      it is
      reasonable to expect (at the time of the distribution) that the total amount
      the
      Participant will receive as a distribution during the calendar year will total
      less than $200, the Employer need not offer the Participant a Direct Rollover
      option with respect to such distribution.

    

    
      	 	
              (a)

            	
              Eligible
                Rollover Distribution. An
                Eligible Rollover Distribution is any distribution of all or any
                portion
                of a Participant's Account Balance, except for the following
                distributions:

            

    

    

    
      	 	
              (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 Participant or the joint lives (or joint Life
                Expectancies) of the Participant and the Participant's Beneficiary,
                or for
                a specified period of ten years or
                more;

            

    

    

    
      	 	
              (2)

            	
              any
                distribution to the extent such distribution is a required minimum
                distribution under Article 10;

            

    

    

    
      	 	
              (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);

            

    

    

    
      	 	
              (4)

            	
              an
                in-service Hardship withdrawal of Section 401(k) Deferrals, as described
                in subsection (e) below; and

            

    

    

    
      	 	
              (5)

            	
              a
                distribution made to satisfy the requirements of Code §415, as described
                in Article 7, or a distribution to correct Excess Deferrals, Excess
                Contributions or Excess Aggregate Contributions, as described in
                Article
                17.

            

    

    

    
      	 	
              (b)

            	
              Eligible
                Retirement Plan.
                An
                Eligible Retirement Plan is:

            

    

    

    
      	 	
              (1)

            	
              an
                individual retirement account described in §408(a) of the
                Code;

            

    

    

    
      	 	
              (2)

            	
              an
                individual retirement annuity described in §408(b) of the
                Code;

            

    

    

    
      	 	
              (3)

            	
              an
                annuity plan described in §403(a) of the Code;
                or

            

    

    

    
      	 	
              (4)

            	
              a
                qualified plan described in §401(a) of the
                Code.

            

    

    

    However,
      in the case of an Eligible Rollover Distribution to a surviving spouse, an
      Eligible Retirement Plan is only an individual retirement account or individual
      retirement annuity.

    

    
      	 	
              (c)

            	
              Direct
                Rollover.
                A
                Direct Rollover is a payment made directly from the Plan to the Eligible
                Retirement Plan specified by the Participant. The Plan Administrator
                may
                develop reasonable procedures for accommodating Direct Rollover
                requests.

            

    

    
      
        
        

      

      
        56

        
          

        

      

       

    

     

    
      	 	
              (d)

            	
              Direct
                Rollover notice. A
                Participant entitled to an Eligible Rollover Distribution must receive
                a
                written explanation of his/her right to a Direct Rollover, the tax
                consequences of not making a Direct Rollover, and, if applicable,
                any
                available special income tax elections. The
                notice must be provided within the same 30 - 90 day timeframe applicable
                to the Participant consent notice under Section 8.7(a). The Direct
                Rollover notice must be provided to all Participants, unless the
                total
                amount the Participant will receive as a distribution during the
                calendar
                year is expected to be less than
                $200.

            

    

    

    If
      a
      Participant terminates employment with a total vested Account Balance of $5,000
      or less (as determined under Section 8.3(e)) and the Participant does not
      respond to the Direct Rollover notice indicating whether a Direct Rollover
      is
      desired and the name of the Eligible Retirement Plan to which the Direct
      Rollover is to be made, the Plan Administrator will distribute the Participant's
      entire vested Account Balance (in accordance with Section 8.3(b)) no earlier
      than 30 days and no later than 90 days following the provision of the notice
      under Section 8.7. The notice will describe the procedures for making a default
      distribution under this paragraph, including any rules for making a default
      Direct Rollover to an IRA. Any default provisions described under the notice
      must be applied uniformly and in a nondiscriminatory manner. If the notice
      provides for a default Direct Rollover, the default distribution will be made
      as
      a Direct Rollover to the IRA designated under the notice. The notice must
      contain pertinent information regarding the Direct Rollover, including the
      name,
      address, and telephone number of the IRA trustee and information regarding
      IRA
      maintenance and withdrawal fees and how the IRA funds will be invested. The
      notice will describe the timing of the Direct Rollover and the Participant's
      ability to affirmatively opt out of the Direct Rollover. The selection of an
      IRA
      trustee, custodian or issuer and the selection of IRA investments for purposes
      of a default Direct Rollover constitutes a fiduciary act subject to the general
      fiduciary standards and prohibited transaction provisions of ERISA.

    

    
      	 	
              (e)

            	
              Special
                rules for Hardship withdrawals of Section 401(k) Deferrals.
                A
                Hardship withdrawal of Section 401(k) Deferrals (as described in
                Code
                §401(k)(2)(B)(i)(IV)) is not an Eligible Rollover Distribution to
                the
                extent such withdrawal is made after December 31, 1998 or, if later,
                the
                first day (but not later than January 1, 2000) that the Plan Administrator
                begins to treat such Hardship withdrawals as ineligible for rollover.
                Subject to any contrary pronouncement under statute, regulation or
                IRS
                guidance, the Employer may treat a Hardship withdrawal of Section
                401(k)
                Deferrals as an Eligible Rollover Distribution if the Participant
                otherwise satisfies a non-Hardship distribution event described in
                Code
                §401(k)(2) or (10) at the time of the withdrawal, regardless of whether
                the Plan's procedures characterizes such distribution as a Hardship
                withdrawal.

            

    

    

    
      	
              8.9

            	
              Sources
                of Distribution. Unless
                provided otherwise in separate administrative provisions adopted
                by the
                Plan Administrator, in applying the distribution provisions under
                this
                Article 8, distributions will be made on a pro rata basis from all
                Accounts from which a distribution is permitted under this Article.
                Alternatively, the Plan Administrator may permit Participants to
                direct
                the Plan Administrator as to which Account the distribution is to
                be made.
                Regardless of a Participant's direction as to the source of any
                distribution, the tax effect of such a distribution will be governed
                by
                Code §72 and the regulations
                thereunder.

            

    

    

    
      	 	
              (a)

            	
              Exception
                for Hardship withdrawals.
                If
                the Plan permits a Hardship withdrawal from both Section 401(k) Deferrals
                and Employer Contributions, a Hardship distribution will first be
                treated
                as having been made from a Participant's Employer Contribution Account
                and
                then from the Employer's Matching Contribution Account, to the extent
                such
                Hardship distribution is available with respect to such Accounts.
                Only
                when all available amounts have been exhausted under the Participant's
                Employer Contribution Account and/or Employer Matching Contribution
                Account will a Hardship distribution be made from a Participant's
                Section
                401(k) Deferral Account. The Plan Administrator may modify this provision
                in separate administrative
                procedures.

            

    

    

    
      	 	
              (b)

            	
              In-kind
                distributions.
                Nothing in this Article precludes the Plan Administrator from making
                a
                distribution in the form of property, or other in-kind
                distribution

            

    

     

    
      
        
        

      

      
        57

        
          

        

      

       

    

    

    ARTICLE
      9

    JOINT
      AND SURVIVOR ANNUITY REQUIREMENTS

    

    This
      Article provides rules concerning the application of the Joint and Survivor
      Annuity requirements under this Plan. If the Plan is a profit sharing plan
      or a
      401(k) plan, Part 11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k)
      Agreement] permits the Employer to apply the Joint and Survivor Annuity
      requirements to all Participants under the Plan. If the Employer does not elect
      to apply the Joint and Survivor Annuity requirements to all Participants, the
      Plan is only subject to the Joint and Survivor Annuity requirements to the
      extent required under Section 9.1(b) of this Article.

    

    
      	
              9.1

            	
              Applicability.
                Except as provided in Section 9.6 below, this Article 9 applies to
                any
                distribution received by a Participant under the money purchase plan
                Agreement or the target benefit plan Agreement. For a profit sharing
                plan
                or 401(k) plan, the following rules
                apply.

            

    

    

    
      	 	
              (a)

            	
              Election
                to have requirements apply. If
                this Plan is a profit sharing plan or a 401(k) plan, and the Employer
                elects under Part 11, #41.b. of the profit sharing plan Agreement
                or Part
                11, #59.b. of the 401(k) Agreement to apply the Joint and Survivor
                Annuity
                requirements, then this Article 9 applies in the same manner as it
                does to
                a money purchase plan or a target benefit
                plan.

            

    

    

    
      	 	
              (b)

            	
              Election
                to have requirements not apply. If
                this Plan is a profit sharing plan or a 401(k) plan, and the Employer
                elects under Part 11, #41.a. of the profit sharing plan Agreement
                or Part
                11, #59.a. of the 401(k) Agreement not to apply the Joint and Survivor
                Annuity requirements, this Article 9 generally will not apply to
                distributions from the Plan. However, the rules of this Article 9
                will
                apply to a Participant under the following
                conditions:

            

    

    

    
      	 	
              (1)

            	
              the
                Participant elects to receive his/her benefit in the form of a life
                annuity (if a life annuity is a permissible distribution option under
                Part
                11 of the Agreement); or

            

    

    

    
      	 	
              (2)

            	
              the
                Participant has received a direct or indirect transfer of benefits
                (other
                than a Qualified Transfer as defined in Section 3.3(d)) from any
                plan
                which was subject to the Joint and Survivor Annuity requirements
                at the
                time of the transfer (but only to such transferred benefits);
                or

            

    

    

    
      	 	
              (3)

            	
              the
                Participant's benefits under the Plan are used to offset the benefits
                under another plan of the Employer that is subject to the Joint and
                Survivor Annuity requirements.

            

    

    

    Nothing
      in this subsection (b) prohibits a Plan Administrator from developing
      administrative procedures that apply the spousal consent requirements outlined
      in this Article 9 to a Plan that is not otherwise subject to the Joint and
      Survivor Annuity requirements. For example, the Plan Administrator may require
      under separate administrative procedures to require spousal consent to
      Participant distributions or may in a separate loan procedure require spousal
      consent prior to granting a Participant loan, without subjecting the Plan to
      the
      Joint and Survivor Annuity requirements.

    

    
      	 	
              (c)

            	
              Accumulated
                deductible employee contributions. For
                purposes of applying the rules under this Section 9.1, any distribution
                from a separate Account under a money purchase plan or a target benefit
                plan which is attributable solely to accumulated deductible employee
                contributions, as defined in Code §72(o)(5)(B), is treated as a
                distribution from a profit sharing plan or 401(k) plan for which
                the rules
                under subsection (b) above apply.

            

    

    

    
      	
              9.2

            	
              Qualified
                Joint and Survivor Annuity (QJSA).
                If
                the Joint and Survivor Annuity requirements apply to a Participant,
                any
                distribution from the Plan to that Participant must be in the form
                of a
                QJSA (as defined in Section 9.4(a)), unless the Participant (and
                the
                Participant's spouse, if the Participant is married) elects to receive
                the
                distribution in an alternative form, as authorized under Part 11
                of the
                Agreement. Any election of an alternative form of distribution must
                be
                pursuant to a Qualified Election. Only the Participant needs consent
                (pursuant to Section 8.7) to the commencement of a distribution in
                the
                form of a QJSA.

            

    

    

    
      	
              9.3

            	
              Qualified
                Preretirement Survivor Annuity (QPSA). If
                the Joint and Survivor Annuity requirements apply to a Participant
                who
                dies before the Distribution Commencement Date, the spouse of that
                Participant is entitled to receive a QPSA (as defined in Section
                9.4(b)),
                unless the Participant and spouse have waived the QPSA pursuant to
                a
                Qualified Election. The Employer may elect under Part 11, #41.c.
                of the
                Agreement [Part 11, #59.c. of the 401(k) Agreement] that a surviving
                spouse is not entitled to a QPSA benefit if the Participant and surviving
                spouse were not married throughout the one year period ending on
                the date
                of the Participant's death. Any portion of a Participant's vested
                Account
                Balance that is not payable to the surviving spouse as a QPSA (or
                other
                form elected by the surviving spouse) constitutes a non-QPSA death
                benefit
                and is payable under the rules described in Section
                8.4.

            

    

    
      
        
        

      

      
        58

        
          

        

      

       

    

    

    
      	9.4	
              Definitions.

            

    

    

    
      	 	
              (a)

            	
              Qualified
                Joint and Survivor Annuity (QJSA).
                A
                QJSA is an immediate annuity payable over the life of the Participant
                with
                a survivor annuity payable over the life of the spouse. If the Participant
                is not married as of the Distribution Commencement Date, the QJSA
                is an
                immediate annuity payable over the life of the Participant. The survivor
                annuity must provide for payments to the surviving spouse equal to
                50% of
                the payments that the Participant is entitled under the annuity during
                the
                joint lives of the Participant and the spouse. The Employer may elect
                under Part 11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k)
                Agreement] to make payments to the surviving spouse equal to 100%,
                75% or
                66-2/3% (instead of 50%) of the payments the Participant is entitled
                to
                under the annuity.

            

    

    

    
      	 	
              (b)

            	
              Qualified
                Preretirement Survivor Annuity (QPSA).
                A
                QPSA is an annuity payable over the life of the surviving spouse
                that is
                purchased using 50% of the Participant's vested Account Balance as
                of the
                date of death. The Employer may elect under Part 11, #41.b. of the
                Agreement [Part 11, #59.b. of the 401(k) Agreement] to provide a
                QPSA
                equal to 100% (instead of 50%) of the Participant's vested Account
                Balance. The remaining vested Account Balance will be distributed
                in
                accordance with the death distribution provisions under Section
                8.4. To
                the extent the Participant's vested Account Balance is derived from
                Employee After-Tax Contributions, the QPSA will share in the Employee
                After-Tax Contributions in the same proportion as the Employee After-Tax
                Contributions bear to the total vested Account Balance of the
                Participant.

            

    

    

    The
      surviving spouse may elect to have the QPSA distributed at any time following
      the Participant's death (subject to the required minimum distribution rules
      under Article 10) and may elect to receive distribution in any form permitted
      under Section 8.1 of the Plan. If the surviving spouse fails to elect
      distribution upon the Participant's death, the QPSA benefit will be distributed
      in accordance with Section 8.4.

    

    
      	 	
              (c)

            	
              Distribution
                Commencement Date. The
                Distribution Commencement Date is the date an Employee commences
                distributions from the Plan. If a Participant commences distribution
                with
                respect to a portion of his/her Account Balance, a separate Distribution
                Commencement Date applies to any subsequent distribution. If distribution
                is made in the form of an annuity, the Distribution Commencement
                Date is
                the first day of the first period for which annuity payments are
                made.

            

    

    

    
      	 	
              (d)

            	
              Qualified
                Election.
                A
                Participant (and the Participant's spouse) may waive the QJSA or
                QPSA
                pursuant to a Qualified Election. If it is established to the satisfaction
                of a plan representative that there is no spouse or that the spouse
                cannot
                be located, any waiver signed by the Participant is deemed to be
                a
                Qualified Election. For this purpose, a Participant will be deemed
                to not
                have a spouse if the Participant is legally separated or has been
                abandoned and the Participant has a court order to such effect. However,
                a
                former spouse of the Participant will be treated as the spouse or
                surviving spouse and any current spouse will not be treated as the
                spouse
                or surviving spouse to the extent provided under a
                QDRO.

            

    

    

    A
      Qualified Election is a written election signed by both the Participant and
      the
      Participant's spouse (if applicable) that specifically acknowledges the effect
      of the election. The spouse's consent must be witnessed by a plan representative
      or notary public. In the case of a waiver of the QJSA, the election must
      designate an alternative form of benefit payment that may not be changed without
      spousal consent (unless the spouse enters into a general consent agreement
      expressly permitting the Participant to change the form of payment without
      any
      further spousal consent). In the case of a waiver of the QPSA, the election
      must
      be made within the QPSA Election Period and the election must designate a
      specific alternate Beneficiary, including any class of Beneficiaries or any
      contingent Beneficiaries, which may not be changed without spousal consent
      (unless the spouse enters into a general consent agreement expressly permitting
      the Participant to change the Beneficiary designation without any further
      spousal consent).

    

    Any
      consent by a spouse under a Qualified Election (or a determination that the
      consent of a spouse is not required) shall be effective only with respect to
      such spouse. If the Qualified Election permits the Participant to change a
      payment form or Beneficiary designation without any further consent by the
      spouse, the Qualified Election must acknowledge that the spouse has the right
      to
      limit consent to a specific form of benefit or a specific Beneficiary, as
      applicable, and that the spouse voluntarily elects to relinquish either or
      both
      of such rights. A Participant or spouse may revoke a prior waiver of the QPSA
      benefit at any time before the commencement of benefits. Spousal consent is
      not
      required for a Participant to revoke a prior QPSA waiver. No consent obtained
      under this provision shall be valid unless the Participant has received notice
      as provided in Section 9.5 below.

    

    
      	 	
              (e)

            	
              QPSA
                Election Period.
                A
                Participant (and the Participant's spouse) may waive the QPSA at
                any time
                during the QPSA Election Period. The QPSA Election Period is the
                period
                beginning on the first day of the Plan Year in which the Participant
                attains age 35 and ending on the date of the Participant's death.
                If a
                Participant separates from service prior to the first day of the
                Plan Year
                in which age 35 is attained, with respect to the Account Balance
                as of the
                date of separation, the QPSA Election Period begins on the date of
                separation.

            

    

    
      
        
        

      

      
        59

        
          

        

      

       

    

     

    
      	 	
              (f)

            	
              Pre-Age
                35 Waiver. A
                Participant who has not yet attained age 35 as of the end of a Plan
                Year
                may make a special Qualified Election to waive, with spousal consent,
                the
                QPSA 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
                35. Such election is not valid unless the Participant receives the
                proper
                notice required under Section 9.5 below. QPSA coverage is automatically
                reinstated as of the first day of the Plan Year in which the Participant
                attains age 35. Any new waiver on or after such date must satisfy
                all the
                requirements for a Qualified
                Election.

            

    

    

    
      	
              9.5

            	
              Notice
                Requirements.

            

    

    

    
      	 	
              (a)

            	
              QJSA.
                In
                the case of a QJSA, the Plan Administrator shall provide each Participant
                with a written explanation of: (1) the terms and conditions of the
                QJSA;
                (2) the Participant's right to make and the effect of an election
                to waive
                the QJSA form of benefit; (3) the rights of the Participant's spouse;
                and
                (4) the right to make, and the effect of, a revocation of a previous
                election to waive the QJSA. The notice must be provided to each
                Participant under the Plan no less than 30 days and no more than
                90 days
                prior to the Distribution Commencement
                Date.

            

    

    

    A
      Participant may commence receiving a distribution in a form other than a QJSA
      less than 30 days after receipt of the written explanation described in the
      preceding paragraph provided: (1) the Participant has been provided with
      information that clearly indicates that the Participant has at least 30 days
      to
      consider whether to waive the QJSA and elect (with spousal consent) a form
      of
      distribution other than a QJSA; (2) the Participant is permitted to revoke
      any
      affirmative distribution election at least until the Distribution Commencement
      Date or, if later, at any time prior to the expiration of the 7-day period
      that
      begins the day after the explanation of the QJSA is provided to the Participant;
      and (3) the Distribution Commencement Date is after the date the written
      explanation was provided to the Participant. For distributions on or after
      December 31, 1996, the Distribution Commencement Date may be a date prior to
      the
      date the written explanation is provided to the Participant if the distribution
      does not commence until at least 30 days after such written explanation is
      provided, subject to the waiver of the 30-day period.

    

    
      	 	
              (b)

            	
              QPSA.
                In
                the case of a QPSA, the Plan Administrator shall provide each Participant
                within the applicable period for such Participant a written explanation
                of
                the QPSA in such terms and in such manner as would be comparable
                to the
                explanation provided for the QJSA in subsection (a) above. The applicable
                period for a Participant is whichever of the following periods ends
                last:
                (1) the period beginning with the first day of the Plan Year in which
                the
                Participant attains age 32 and ending with the close of the Plan
                Year
                preceding the Plan Year in which the Participant attains age 35;
                (2) a
                reasonable period ending after the individual becomes a Participant;
                or
                (3) a reasonable period ending after the joint and survivor annuity
                requirements first apply to the Participant. Notwithstanding the
                foregoing, notice must be provided within a reasonable period ending
                after
                separation from service in the case of a Participant who separates
                from
                service before attaining age 35.

            

    

    

    For
      purposes of applying the preceding paragraph, a reasonable period ending after
      the enumerated events described in (2) and (3) is the end of the two-year period
      beginning one year prior to the date the applicable event occurs, and ending
      one
      year after that date. In the case of a Participant who separates from service
      before the Plan Year in which age 35 is attained, notice shall be provided
      within the two-year period beginning one year prior to separation and ending
      one
      year after separation. If such a Participant thereafter returns to employment
      with the employer, the applicable period for such Participant shall be
      redetermined.

    

    
      	
              9.6

            	
              Exception
                to the Joint and Survivor Annuity Requirements.
                Except as provided in Section 9.7, this Article 9 does not apply
                to any
                Participant who has not earned an Hour of Service with the Employer
                on or
                after August 23, 1984. In addition, if, as of the Distribution
                Commencement Date, the Participant's vested Account Balance (for
                pre-death
                distributions) or the value of the QPSA death benefit (for post-death
                distributions) does not exceed $5,000, the Participant or surviving
                spouse, as applicable, will receive a lump sum distribution pursuant
                to
                Section 8.4(b)(1), in lieu of any QJSA or QPSA benefits. (See Section
                8.3(e) for special rules for calculating the value of a Participant's
                vested Account Balance.)

            

    

    

    
      	
              9.7
                

            	
              Transitional
                Rules. Any
                living Participant not receiving benefits on August 23, 1984, who
                would otherwise not receive the benefits prescribed under this
                Article 9 must be given the opportunity to elect to have the
                preceding provisions of this Article 9 apply if such Participant is
                credited with at least one Hour of Service under this Plan or a
                predecessor plan in a Plan Year beginning on or after January 1,
                1976, and such Participant had at least 10 years of vesting service
                when
                he or she separated from service. The Participant must be given the
                opportunity to elect to have this Article 9 apply during the period
                commencing on August 23, 1984, and ending on the date benefits would
                otherwise commence to such Participant. A Participant described in
                this
                paragraph who has not elected to have this Article 9 apply is subject
                to the rules in this Section 9.7 instead. Also, a Participant who
                does not qualify to elect to have this Article 9 apply because such
                Participant does not have at least 10 Years of Service for vesting
                purposes is subject to the rules of this
                Section 9.7.

            

    

    
      
        
        

      

      
        60

        
          

        

      

       

    

     

    Any
      living Participant not receiving benefits on August 23, 1984, who was credited
      with at least one Hour of Service under this Plan or a predecessor plan on
      or
      after September 2, 1974, and who is not otherwise credited with any service
      in a
      Plan Year beginning on or after January 1, 1976, must be given the opportunity
      to have his/her benefits paid in accordance with the following paragraph. The
      Participant must be given the opportunity to elect to have this Section 9.7
      apply (other than the first paragraph of this Section) during the period
      commencing on August 23, 1984, and ending on the date benefits would otherwise
      commence to such Participant.

    

    If,
      under
      either of the preceding two paragraphs, a Participant is subject to this Section
      9.7, the following rules apply.

    

    
      	 	
              (a)

            	
              Automatic
                joint and survivor annuity. If
                benefits in the form of a life annuity become payable to a married
                Participant who:

            

    

    

    
      	 	
              (1)

            	
              begins
                to receive payments under the Plan on or after Normal Retirement
                Age;

            

    

    

    
      	 	
              (2)

            	
              dies
                on or after Normal Retirement Age while still working for the
                Employer;

            

    

    

    
      	 	
              (3)

            	
              begins
                to receive payments on or after the Qualified Early Retirement Age;
                or

            

    

    

    
      	 	
              (4)

            	
              separates
                from service on or after attaining Normal Retirement Age (or the
                Qualified
                Early Retirement Age) and after satisfying the eligibility requirements
                for the payment of benefits under the plan and thereafter dies before
                beginning to receive such benefits;

            

    

    

    then
      such
      benefits will be received under this plan in the form of a QJSA, unless the
      Participant has elected otherwise during the election period. For this purpose,
      the election period must begin at least 6 months before the participant attains
      Qualified Early Retirement Age and end not more than 90 days before the
      commencement of benefits. Any election hereunder will be in writing and may
      be
      changed by the Participant at any time.

    

    
      	 	
              (b)

            	
              Election
                of early survivor annuity. A
                Participant who is employed after attaining the Qualified Early Retirement
                Age will be given the opportunity to elect, during the election period,
                to
                have a survivor annuity payable on death. If the Participant elects
                the
                survivor annuity, payments under such annuity must not be less than
                the
                payments that would have been made to the spouse under the QJSA if
                the
                Participant had retired on the day before his or her death. Any election
                under this provision will be in writing and may be changed by the
                Participant at any time. For this purpose, the election period begins
                on
                the later of (1) the 90th day before the Participant attains the
                Qualified
                Early Retirement Age, or (2) the date on which participation begins,
                and
                ends on the date the Participant terminates
                employment.

            

    

    

    
      	 	
              (c)

            	
              Qualified
                Early Retirement Age.
                The Qualified Early Retirement Age is the latest
                of:

            

    

    

    
      	 	
              (1)

            	
              the
                earliest date, under the plan, on which the Participant may elect
                to
                receive retirement benefits,

            

    

    

    
      	 	
              (2)

            	
              the
                first day of the 120th month beginning before the Participant reaches
                Normal Retirement Age, or

            

    

    

    
      	 	
              (3)

            	
              the
                date the Participant begins participation under the
                Plan.

            

    

     

    
      
        
        

      

      
        61

        
          

        

      

       

    

    

    ARTICLE
      10

    REQUIRED
      DISTRIBUTIONS

    

    This
      Article provides for the required commencement of distributions upon certain
      events. In addition, this Article places limitations on the period over which
      distributions may be made to a Participant or Beneficiary. To the extent the
      distribution provisions of this Plan, particularly Articles 8 and 9, are
      inconsistent with the provisions of this Article 10, the provisions of this
      Article control. Part 13 of the Agreement contains specific elections for
      applying the rules under this Article 10.

    

    
      	
              10.1

            	
              Required
                Distributions Before
                Death.

            

    

    

    
      	 	
              (a)

            	
              Deferred
                distributions. A
                Participant must be permitted to receive a distribution from the
                Plan no
                later than the 60th day after the latest of the close of the Plan
                Year in
                which:

            

    

    

    
      	 	
              (1)

            	
              the
                Participant attains age 65 (or Normal Retirement Age, if
                earlier);

            

    

    

    
      	 	
              (2)

            	
              occurs
                the 10th anniversary of the year in which the Participant commenced
                participation in the Plan; or,

            

    

    

    
      	 	
              (3)

            	
              the
                Participant terminates service with the
                Employer.

            

    

    

    
      	 	
              (b)

            	
              Required
                minimum distributions.
                The entire interest of a Participant must be distributed or begin
                to be
                distributed no later than the Participant's Required Beginning Date
                (as
                defined in Section 10.3(a)) over one of the following periods (or
                a
                combination thereof):

            

    

    

    
      	 	
              (1)

            	
              the
                life of the Participant,

            

    

    

    
      	 	
              (2)

            	
              the
                life of the Participant and a Designated
                Beneficiary,

            

    

    

    
      	 	
              (3)

            	
              a
                period certain not extending beyond the Life Expectancy of the
                Participant, or

            

    

    

    
      	 	
              (4)

            	
              a
                period certain not extending beyond the joint and last survivor Life
                Expectancy of the Participant and a Designated
                Beneficiary.

            

    

    

    If
      the
      Participant's interest is to be distributed over a period designated under
      subsection (3) or (4) above, the amount required to be distributed for each
      calendar year must at least equal the quotient obtained by dividing the
      Participant's Benefit (as determined under Section 10.3(g)) by the lesser of
      (i)
      the Applicable Life Expectancy or (ii) if the Participant's Designated
      Beneficiary is not his/her spouse, the minimum distribution incidental benefit
      factor set forth in Q&A-4 of Prop. Treas. Reg. §401(a)(9)-2. Distributions
      after the death of the Participant shall be determined using the Applicable
      Life
      Expectancy as the relevant divisor regardless of the Participant's Designated
      Beneficiary.

    

    The
      minimum distribution required for the Participant's first Distribution Calendar
      Year must be made on or before the Participant's Required Beginning Date. The
      minimum distribution for other Distribution Calendar Years, including the
      minimum distribution for the Distribution Calendar Year in which the
      Participant's Required Beginning Date occurs, must be made on or before
      December 31 of that Distribution Calendar Year.

    

    If
      a
      Participant receives a distribution in the form of an annuity purchased from
      an
      insurance company, distributions thereunder shall be made in accordance with
      the
      requirements of Code §401(a)(9) and the regulations thereunder. For calendar
      years beginning before January 1, 1989, if the Participant's spouse is not
      the
      Designated Beneficiary, the method of distribution selected must ensure that
      at
      least 50% of the Present Value of the amount available for distribution is
      paid
      within the life expectancy of the Participant.

    

    
      	
              10.2

            	
              Required
                Distributions After Death.

            

    

    

    
      	 	
              (a)

            	
              Distribution
                beginning before death. If
                the Participant dies after he/she has begun receiving distributions
                under
                Section 10.1(b), the remaining portion of the Participant's vested
                Account
                Balance shall continue to be distributed at least as rapidly as under
                the
                method of distribution being used prior to the Participant's
                death.

            

    

    

    
      	 	
              (b)

            	
              Distribution
                beginning after death.
                Subject to the rules under Section 8.4(b), if the Participant dies
                before
                receiving distributions under Section 10.1(b), distribution of the
                Participant's entire vested Account Balance shall be completed by
                December
                31 of the calendar year containing the fifth anniversary of the
                Participant's death, except to the extent an election is made to
                receive
                distributions in accordance with subsection (1) or (2)
                below.

            

    

    
      
        
        

      

      
        62

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              To
                the extent any portion of the Participant's vested Account Balance
                is
                payable to a Designated Beneficiary, distributions may be made over
                the
                life of the Designated Beneficiary or over a period certain not greater
                than the Life Expectancy of the Designated Beneficiary, provided
                such
                distributions begin on or before December 31 of the calendar year
                immediately following the calendar year in which the Participant
                died.

            

    

    

    
      	 	
              (2)

            	
              If
                the Designated Beneficiary is the Participant's surviving spouse,
                he/she
                may delay the distribution under subsection (1) until December 31
                of the
                calendar year in which the Participant would have attained age 70-1/2,
                if
                such date is later than the date described in subsection
                (1).

            

    

    

    If
      the
      Participant has not made an election pursuant to this subsection (b) by the
      time
      of his/her death, the Participant's Designated Beneficiary must elect the method
      of distribution no later than the earlier of (1) December 31 of the calendar
      year in which distributions would be required to begin under this subsection
      (b), or (2) December 31 of the calendar year which contains the fifth
      anniversary of the date of death of the Participant. If the Participant has
      no
      Designated Beneficiary, or if the Designated Beneficiary does not elect a method
      of distribution, distribution of the Participant's entire interest must be
      completed by December 31 of the calendar year containing the fifth anniversary
      of the Participant's death.

    

    For
      purposes of this subsection (b), if the surviving spouse dies after the
      Participant, but before payments to such spouse begin, the provisions of this
      subsection (b), with the exception of subsection (2) above, shall be applied
      as
      if the surviving spouse were the Participant.

    

    
      	 	
              (c)

            	
              Treatment
                of trust beneficiaries as Designated Beneficiaries. If
                a trust is properly named as a Beneficiary under the Plan, the
                beneficiaries of the trust will be treated as the Designated Beneficiaries
                of the Participant solely for purposes of determining the distribution
                period under this Article 10 with respect to the trust's interests
                in the
                Participant's vested Account Balance. The beneficiaries of a trust
                will be
                treated as Designated Beneficiaries for this purpose only if, as
                of the
                later of the date the trust is named as a Beneficiary of the Participant
                or the Participant's Required Beginning Date (and as of all subsequent
                periods during which the trust is named as a Beneficiary of the
                Participant), the following requirements are
                met:

            

    

    

    
      	 	
              (1)

            	
              the
                trust is a valid trust under state law, or would be but for the fact
                there
                is no corpus;

            

    

    

    
      	 	
              (2)

            	
              the
                trust is irrevocable or will, by its terms, become irrevocable upon
                the
                death of the Participant;

            

    

    

    
      	 	
              (3)

            	
              the
                beneficiaries of the trust who are beneficiaries with respect to
                the
                trust's interests in the Participant's vested Account Balance are
                identifiable from the trust instrument;
                and

            

    

    

    
      	 	
              (4)

            	
              the
                Plan Administrator receives the documentation described in Question
                D-7 of
                Proposed Treas. Reg. §1.401(a)(9)-1, as subsequently amended or finally
                adopted.

            

    

    

    If
      the
      foregoing requirements are satisfied and the Plan Administrator receives such
      additional information as it may request, the Plan Administrator may treat
      such
      beneficiaries of the trust as Designated Beneficiaries.

    

    
      	 	
              (d)

            	
              Trust
                beneficiary qualifying for marital deduction. If
                a Beneficiary is a trust (other than an estate marital trust) that
                is
                intended to qualify for the federal estate tax marital deduction
                under
                Code §2056 ("marital trust"), then:

            

    

    

    
      	 	
              (1)

            	
              in
                no event will the annual amount distributed from the Plan to the
                marital
                trust be less than the greater of:

            

    

    

    
      	 	
              (i)

            	
              all
                fiduciary accounting income with respect to such Beneficiary's interest
                in
                the Plan, as determined by the trustee of the marital trust, or
                

            

    

    

    
      	 	
              (ii)

            	
              the
                minimum distribution required under this Article
                10;

            

    

    

    
      	 	
              (2)

            	
              the
                trustee of the marital trust (or the trustee's legal representative)
                shall
                be responsible for calculating the amount to be distributed under
                subsection (1) above and shall instruct the Plan Administrator in
                writing
                to distribute such amount to the marital
                trust;

            

    

    

    
      	 	
              (3)

            	
              the
                trustee of the marital trust may from time to time notify the Plan
                Administrator in writing to accelerate payment of all or any part
                of the
                portion of such Beneficiary's interest that remains to be distributed,
                and
                may also notify the Plan Administrator to change the frequency of
                distributions (but not less often than annually);
                and

            

    

    

    
      	 	
              (4)

            	
              the
                trustee of the marital trust shall be responsible for characterizing
                the
                amounts so distributed form the Plan as income or principle under
                applicable state laws.

            

    

    
      
        
        

      

      
        63

        
          

        

      

       

    

     

    
      	
              10.3

            	
              Definitions.

            

    

    

    
      	 	
              (a)

            	
              Required
                Beginning Date. A
                Participant's Required Beginning Date is the date designated under
                subsection (1)(i) or (ii) below, as applicable, unless the Employer
                elects
                under Part 13, #52 of the Agreement [Part 13, #70 of the 401(k) Agreement]
                to apply the Old-Law Required Beginning Date, as described in subsection
                (2) below. If the Employer does not
                select
                the Old-Law Required Beginning Date under Part 13, #52 of the Agreement
                [Part 13, #70 of the 401(k) Agreement], the Required Beginning Date
                rules
                under subsection (1) below apply. (But see Section 10.4 for special
                rules
                dealing with operational compliance with the GUST
                Legislation.)

            

    

    

    
      	 	
              (1)

            	
              "New-law"
                Required Beginning Date. If
                the Employer does not
                elect to apply the Old-Law Required Beginning Date under Part 13,
                #52 of
                the Agreement [Part 13, #70 of the 401(k) Agreement], a Participant's
                Required Beginning Date under the Plan
                is:

            

    

    

    
      	 	
              (i)

            	
              For
                Five-Percent Owners. April
                1 that follows the end of the calendar year in which the Participant
                attains age 70-1/2.

            

    

    

    
      	 	
              (ii)

            	
              For
                Participants other than Five-Percent Owners. April
                1 that follows the end of the calendar year in which the later of
                the
                following two events occurs:

            

    

    

    
      	
            	(A)	
              the
                Participant attains age 70-1/2 or

            

    

    

    
      	 	
              (B)

            	
              the
                Participant retires.

            

    

    

    If
      a
      Participant is not a Five-Percent Owner for the Plan Year that ends with or
      within the calendar year in which the Participant attains age 70-1/2, and the
      Participant has not retired by the end of such calendar year, his/her Required
      Beginning Date is April 1 that follows the end of the first subsequent calendar
      year in which the Participant becomes a Five-Percent Owner or
      retires.

    

    A
      Participant may begin in-service distributions prior to his/her Required
      Beginning Date only to the extent authorized under Article 10 and Part 9 of
      the
      Agreement. However, if this Plan were amended to add the Required Beginning
      Date
      rules under this subsection (1), a Participant who attained age 70-1/2 prior
      to
      January 1, 1999 (or, if later, January 1 following the date the Plan is first
      amended to contain the Required Beginning Date rules under this subsection
      (1))
      may receive in-service minimum distributions in accordance with the terms of
      the
      Plan in existence prior to such amendment.

    

    
      	 	
              (2)

            	
              Old-Law
                Required Beginning Date. If
                the Old-Law Required Beginning Date is elected under Part 13, #52
                of the
                Agreement [Part 13, #70 of the 401(k) Agreement], the Required Beginning
                Date for all Participants will be determined under subsection (1)(i)
                above, without regard to the rule in subsection (1)(ii). The Required
                Beginning Date for all Participants under the Plan will be April
                1 of the
                calendar year following attainment of age
                70-1/2.

            

    

    

    
      	 	
              (b)

            	
              Five-Percent
                Owner. A
                Participant is a Five-Percent Owner for purposes of this Section
                if such
                Participant is a Five-Percent Owner (as defined in Section 22.88)
                at any
                time during the Plan Year ending with or within the calendar year
                in which
                the Participant attains age 70-1/2. Once distributions have begun
                to a
                Five-Percent Owner under this Article, they must continue to be
                distributed, even if the Participant ceases to be a Five-Percent
                Owner in
                a subsequent year.

            

    

    

    
      	 	
              (c)

            	
              Designated
                Beneficiary. A
                Beneficiary designated by the Participant (or the Plan), whose Life
                Expectancy may be taken into account to calculate minimum distributions,
                pursuant to Code §401(a)(9) and the regulations
                thereunder.

            

    

    

    
      	 	
              (d)

            	
              Applicable
                Life Expectancy.
                The determination of the Applicable Life Expectancy depends on whether
                the
                term certain method or the recalculation method is being use to adjust
                the
                Life Expectancy in each Distribution Calendar Year. The recalculation
                method may only be used to determine the Life Expectancy of the
                Participant and/or the Participant's spouse. The recalculation method
                is
                not available with respect to a nonspousal Designated
                Beneficiary.

            

    

    

    If
      the
      Designated Beneficiary is the Participant's spouse, or if the Participant's
      (or
      surviving spouse's) single life expectancy is the Applicable Life Expectancy,
      the term certain method is used unless the recalculation method is elected
      by
      the Participant (or by the surviving spouse). If the Designated Beneficiary
      is
      not the Participant's spouse, the term certain method is used to determine
      the
      Life Expectancy of both the Participant and the Designated Beneficiary, unless
      the recalculation method is elected by the Participant with respect to his/her
      Life Expectancy. The term certain method will always apply for purposes of
      determining the Applicable Life Expectancy of a nonspousal Designated
      Beneficiary. An election to recalculate Life Expectancy (or the failure to
      elect
      recalculation) shall be irrevocable as of the Participant's Required Beginning
      Date as to the Participant (or spouse) and shall apply to all subsequent
      years.

     

    
      
        
        

      

      
        64

        
          

        

      

       

    

     

    If
      the
      term certain method is being used, the Life Expectancy determined for the first
      Distribution Calendar Year is reduced by one for each subsequent Distribution
      Year. If the recalculation method is used, the following rules
      apply:

    

    
      	 	
              (1)

            	
              If
                the Life Expectancy is the Participant's (or surviving spouse's)
                single
                Life Expectancy, the Applicable Life Expectancy is redetermined for
                each
                Distribution Year based on the Participant's (or surviving spouse's)
                age
                on his/her birthday which falls in such
                year.

            

    

    

    
      	 	
              (2)

            	
              If
                the Life Expectancy is a joint and last survivor Life Expectancy
                based on
                the ages of the Participant and the Participant's spouse, and the
                recalculation method is elected with respect to both the Participant
                and
                his/her spouse, the Applicable Life Expectancy is redetermined for
                each
                Distribution Year based on the ages of the individuals on their birthdays
                that fall in such year.

            

    

    

    
      	 	
              (3)

            	
              If
                the Life Expectancy is a joint and last survivor Life Expectancy
                based on
                the ages of the Participant and the Participant's spouse, and the
                recalculation method is elected with respect to only one such individual,
                or if the Life Expectancy is a joint and last survivor Life Expectancy
                based on the ages of the Participant and a nonspousal Designated
                Beneficiary, and the recalculation method is elected with respect
                to the
                Participant, the Applicable Life Expectancy is determined in accordance
                with the procedures outlined in Prop. Treas. Reg. §1.401(a)(9)-1, E-8(b),
                or other applicable guidance.

            

    

    

    
      	 	
              (e)

            	
              Life
                Expectancy. For
                purposes of determining a Participant's required minimum distribution
                amount, Life Expectancy and joint and last survivor Life Expectancy
                are
                computed using the expected return multiples in Tables V and VI of
§1.72-9
                of the Income Tax Regulations.

            

    

    

    
      	 	
              (f)

            	
              Distribution
                Calendar Year.
                A
                calendar year for which a minimum distribution is required. For
                distributions beginning before the Participant's death, the first
                Distribution Calendar Year is the calendar year immediately preceding
                the
                calendar year that contains the Participant's Required Beginning
                Date. For
                distributions beginning after the Participant's death, the first
                Distribution Calendar Year is the calendar year in which distributions
                are
                required to begin pursuant to Section
                10.2.

            

    

    

    
      	 	
              (g)

            	
              Participant's
                Benefit.
                For purposes of determining a Participant's required minimum distribution,
                the Participant's Benefit is determined based on his/her Account
                Balance
                as of the last Valuation Date in the calendar year immediately preceding
                the Distribution Calendar Year increased by the amount of any
                contributions or forfeitures allocated to the Account Balance as
                of dates
                in the Distribution Calendar Year after the Valuation Date and decreased
                by distributions made in the Distribution Calendar Year after the
                Valuation Date.

            

    

    

    If
      any
      portion of the minimum distribution for the first Distribution Calendar Year
      is
      made in the second Distribution Calendar Year on or before the Required
      Beginning Date, the amount of the minimum distribution made in the second
      Distribution Calendar Year shall be treated as if it had been made in the
      immediately preceding Distribution Calendar Year.

    

    
      	
              10.4

            	
              GUST
                Elections. If
                this Plan is being restated to comply with the GUST Legislation (as
                defined in Section 22.96), Appendix B-2 of the Agreement permits
                the
                Employer to designate how it operated this Plan in compliance with
                the
                required minimum distribution rules for years prior to the date the
                Plan
                is adopted.

            

    

    

    
      	 	
              (a)

            	
              Distributions
                under Old-Law Required Beginning Date rules. Unless
                the Employer specifically elects to apply the Old-Law Required Beginning
                Date rule under Part 13, #52 of the Agreement [Part 13, #70 of the
                401(k)
                Agreement], the Required Beginning Date rules (as described in Section
                10.3(a)(1)) apply. However, if prior to the adoption of this Prototype
                Plan, the terms of the Plan reflected the Old-Law Required Beginning
                Date
                rules, minimum distributions for such years are required to be calculated
                in accordance with that Old-Law Required Beginning Date, except to
                the
                extent any operational elections described in subsection (b) or (c)
                below
                applied.

            

    

    

    
      	 	
              (b)

            	
              Option
                to postpone distributions. For
                calendar years beginning after December 31, 1996 and prior to the
                restatement of this Plan to comply with the GUST changes, the Plan
                may
                have permitted Participants (other than Five-Percent Owners) who
                would
                otherwise have begun receiving minimum distributions under the terms
                of
                the Plan in effect for such years to postpone receiving their minimum
                distributions until the Required Beginning Date under Section 10.3(a)(1),
                even though the terms of the Plan (prior to the restatement) did
                not
                permit such an election. Appendix B-2.a. of the Agreement permits
                the
                Employer to specify the years during which Participants were permitted
                to
                postpone receiving minimum distributions under the Plan. Appendix
                B-2 need
                not be completed if Participants were not provided the option to
                postpone
                receiving minimum distributions, either because the Plan used the
                "Old-Law" Required Beginning Date rules or because the Plan made
                distributions under the "New-Law" Required Beginning Date rules and
                contained other optional forms of benefit under its general elective
                distribution provisions that preserved the optional forms of benefit
                under
                the "Old Law Required Beginning Date"
                rules.

            

    

    
      
        
        

      

      
        65

        
          

        

      

       

    

     

    
      	 	
              (c)

            	
              Election
                to stop minimum required distributions. A
                Participant (other than a Five-Percent Owner) who began receiving
                minimum
                distributions in accordance with the Old-Law Required Beginning Date
                rules
                under the Plan prior to the date the Plan was amended to comply with
                the
                GUST changes generally must continue to receive such minimum
                distributions, even if the Participant is still employed with the
                Employer. However, prior to the restatement of this Plan to comply
                with
                the GUST changes, the Plan may have permitted Participants to stop
                minimum
                distributions if they had not reached the Required Beginning Date
                described in Section 10.3(a)(1), even though the terms of the Plan
                did not
                permit such an election. Under Appendix B-2.b. of the Agreement,
                the
                Employer may designate the year in which Participants were permitted
                to
                stop receiving minimum distributions in accordance with this subsection
                (c). A Participant must recommence minimum distributions as required
                under
                the Required Beginning Date rules applicable under this restated
                Plan.

            

    

    

    A
      Participant's election to stop and recommence distributions is subject to the
      spousal consent requirements under Article 9 (if the Plan is otherwise subject
      to the Joint and Survivor Annuity requirements) and is subject to the terms
      of
      any applicable QDRO. The manner in which the Plan must comply with the spousal
      consent requirements depends on whether or not the Employer elects under
      Appendix B-2.c. of the Agreement to have the recommencement of benefits
      constitute a new Distribution Commencement Date. If the Plan is not otherwise
      subject to the Joint and Survivor Annuity requirements, Appendix B-2.c. need
      not
      be completed.

    

    
      	 	
              (1)

            	
              New
                Distribution Commencement Date. If
                the Employer elects under Appendix B-2.c.(1) of the Agreement that
                recommencement of benefits will create a new Distribution Commencement
                Date, no spousal consent is required for a Participant to elect to
                stop
                distributions, except where such distributions are being paid in
                the form
                of a QJSA. Where such distributions are being paid in the form of
                a QJSA,
                in order to comply with this subsection (1), the person who was the
                Participant's spouse on the original Distribution Commencement Date
                must
                consent to the election to stop distributions and the spouse's consent
                must acknowledge the effect of the election. Because there is a new
                Distribution Commencement Date upon recommencement of benefits, the
                Plan,
                in order to satisfy this subsection (1), must comply with all of
                the
                requirements of Article 9 upon such recommencement, including payment
                of a
                QPSA (as defined in Section 9.4(b)) if the Participant dies before
                the new
                Distribution Commencement Date.

            

    

    

    
      	 	
              (2)

            	
              No
                new Distribution Commencement Date. If
                the Employer elects under Appendix B-2.c.(2) of the Agreement that
                recommencement of benefits will not create a new Distribution Commencement
                Date, no spousal consent is required for the Participant to elect
                to stop
                required minimum distributions prior to retirement. In addition,
                no
                spousal consent is required when payments recommence to the Participant
                if: 

            

    

    

    
      	 	
              (i)

            	
              payments
                recommence to the Participant with the same Beneficiary and in a
                form of
                benefit that is the same but for the cessation of
                distributions;

            

    

    

    
      	 	
              (ii)

            	
              the
                individual who was the Participant's spouse on the Distribution
                Commencement Date executed a general consent within the meaning of
                §1.401(a)-20, A-31 of the regulations;
                or

            

    

    

    
      	 	
              (iii)

            	
              the
                individual who was the Participant's spouse on the Distribution
                Commencement Date executed a specific consent to waive a QJSA within
                the
                meaning of §1.401(a)-20, A-31, and the Participant is not married to that
                individual when benefits
                recommence.

            

    

    

    To
      qualify under this subsection (2), consent of the individual who was the
      Participant's spouse on the Distribution Commencement Date is required prior
      to
      recommencement of distributions if the Participant chooses to recommence
      benefits in a different form than the form in which benefits were being
      distributed prior to the cessation of distributions or with a different
      Beneficiary. Consent of the Participant's spouse is also required if the
      original form of distribution was a QJSA (as defined in Section 9.4(a)) or
      the
      spouse originally executed a specific consent to waive the QJSA within the
      meaning of §1.401(a)-20, A-31, of the regulations, and the Participant is still
      married to that individual when benefits recommence.

    
      
        
        

      

      
        66

        
          

        

      

       

    

     

    
      	
              10.5

            	
              Transitional
                Rule. The
                minimum distribution requirements in Section 10.2 do not apply if
                distribution of the Participant's Account Balance is subject to a
                TEFRA
                §242(b)(2) election. A TEFRA §242(b) election overrides the required
                minimum distribution rules only if the following requirements are
                satisfied.

            

    

    

    
      	 	
              (a)

            	
              The
                distribution by the Plan is one that would not have disqualified
                the Plan
                under §401(a)(9) of the Code as in effect prior to amendment by the
                Deficit Reduction Act of 1984.

            

    

    

    
      	 	
              (b)

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

            

    

    

    
      	 	
              (c)

            	
              Such
                designation was in writing, was signed by the Participant or the
                Beneficiary, and was made before January 1,
                1984.

            

    

    

    
      	 	
              (d)

            	
              The
                Participant had accrued a benefit under the Plan as of December 31,
                1983.

            

    

    

    
      	 	
              (e)

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

            

    

    

    A
      distribution upon death will not be covered by this transitional rule unless
      the
      information in the designation contains the required information described
      above
      with respect to the distributions to be made upon the death of the
      Participant.

    

    For
      any
      distribution which commences before January 1, 1984, but continues after
      December 31, 1983, the Participant, or the Beneficiary, to whom such
      distribution is being made, will be presumed to have designated the method
      of
      distribution under which the distribution is being made if the method of
      distribution was specified in writing and the distribution satisfies the
      requirements in subsections (a) and (e) above.

    

    If
      a
      designation is revoked any subsequent distribution must satisfy the requirements
      of Code §401(a)(9) and the proposed regulations thereunder. If a designation is
      revoked subsequent to the date distributions are required to begin, the Plan
      must distribute by the end of the calendar year following the calendar year
      in
      which the revocation occurs the total amount not yet distributed which would
      have been required to have been distributed to satisfy Code §401(a)(9) and the
      proposed regulations thereunder, but for the TEFRA §242(b)(2) election. For
      calendar years beginning after December 31, 1988, such distributions must meet
      the minimum distribution incidental benefit requirements in §1.401(a)(9)-2 of
      the proposed regulations (or other applicable regulations). Any changes in
      the
      designation will be considered to be a revocation of the designation. However,
      the mere substitution or addition of another Beneficiary (one not named in
      the
      designation) under the designation will not be considered to be a revocation
      of
      the designation, so long as such substitution or addition does not alter the
      period over which distributions are to be made under the designation, directly
      or indirectly (for example, by altering the relevant measuring life). In the
      case in which an amount is transferred or rolled over from one plan to another
      plan, the rules in Questions J-2 and J-3 of §1.401(a)(9)-1 of the proposed
      regulations (or other applicable regulations) shall apply.

    
      
        
        

      

      
        67

        
          

        

      

       

    

     

    

    ARTICLE
      11

    PLAN
      ADMINISTRATION AND SPECIAL OPERATING RULES

    

    This
      Article describes the duties and responsibilities of the Plan Administrator.
      In
      addition, this Article sets forth default QDRO procedures and benefit claims
      procedures, as well as special operating rules when an Employer is a member
      of a
      Related Employer group and when there is a Short Plan Year. Provisions related
      to Plan accounting and investments are contained in Article 13.

    

    
      	
              11.1

            	
              Plan
                Administrator.
                The Employer is the Plan Administrator, unless the Employer designates
                in
                writing another person or persons as the Plan Administrator. The
                Employer
                may designate the Plan Administrator by name, by reference to the
                person
                or group of persons holding a certain position, by reference to a
                procedure under which the Plan Administrator is designated, or by
                reference to a person or group of persons charged with the specific
                responsibilities of Plan Administrator. If any Related Employer has
                executed a Co-Sponsor Adoption Page, the Employer referred to in
                this
                Section is the Employer that executes the Signature Page of the
                Agreement.

            

    

    

    
      	 	
              (a)

            	
              Acceptance
                of responsibility by designated Plan Administrator.
                If
                the Employer designates a Plan Administrator other than itself, the
                designated Plan Administrator must accept its responsibilities in
                writing.
                The designated Plan Administrator will serve in a manner and for
                the time
                period as agreed upon with the Employer. If more than one person
                has the
                responsibility of Plan Administrator, the group shall act by majority
                vote, but may designate specific persons to act on the Plan
                Administrator's behalf.

            

    

    

    
      	 	
              (b)

            	
              Resignation
                of designated Plan Administrator.
                A
                designated Plan Administrator may resign by delivering a written
                resignation to the Employer. The Employer may remove a designated
                Plan
                Administrator by delivering a written notice of removal. If a designated
                Plan Administrator resigns or is removed, and no new Plan Administrator
                is
                designated, the Employer is the Plan
                Administrator.

            

    

    

    
      	 	
              (c)

            	
              Named
                Fiduciary. The
                Plan Administrator is the Plan's Named Fiduciary, unless the Plan
                Administrator specifically names another person as Named Fiduciary
                and the
                designated person accepts its responsibilities as Named Fiduciary
                in
                writing.

            

    

    

    
      	
              11.2

            	
              Duties
                and Powers of the Plan Administrator.
                The Plan Administrator will administer the Plan for the exclusive
                benefit
                of the Plan Participants and Beneficiaries, and in accordance with
                the
                terms of the Plan. To the extent the terms of the Plan are unclear,
                the
                Plan Administrator may interpret the Plan, provided such interpretation
                is
                consistent with the rules of ERISA and Code §401 and is performed in a
                uniform and nondiscriminatory manner. This right to interpret the
                Plan is
                an express grant of discretionary authority to resolve ambiguities
                in the
                Plan document and to make discretionary decisions regarding the
                interpretation of the Plan's terms, including who is eligible to
                participate under the Plan, and the benefit rights of a Participant
                or
                Beneficiary. The Plan Administrator will not be held liable for any
                interpretation of the Plan terms or decision regarding the application
                of
                a Plan provision provided such interpretation or decision is not
                arbitrary
                or capricious.

            

    

    

    
      	 	
              (a)

            	
              Delegation
                of duties and powers.
                To
                the extent provided for in an agreement with the Employer, the Plan
                Administrator may delegate its duties and powers to one or more persons.
                Such delegation must be in writing and accepted by the person or
                persons
                receiving the delegation.

            

    

    

    
      	 	
              (b)

            	
              Specific
                duties and powers.
                The Plan Administrator has the general responsibility to control
                and
                manage the operation of the Plan. This responsibility includes, but
                is not
                limited to, the following:

            

    

    

    
      	 	
              (1)

            	
              To
                construe and enforce the terms of the Plan, including those related
                to
                Plan eligibility, vesting and
                benefits;

            

    

    

    
      	 	
              (2)

            	
              To
                develop separate procedures, consistent with the terms of the Plan,
                to
                assist in the administration of the Plan, including the adoption
                of
                separate or modified loan policy procedures (see Article 14), procedures
                for direction of investment by Participants (see Section 13.5(c)),
                procedures for determining whether domestic relations orders are
                QDROs
                (see Section 11.5), and procedures for the proper determination of
                investment earnings to be allocated to Participants' Accounts (see
                Section
                13.4);

            

    

    

    
      	 	
              (3)

            	
              To
                communicate with the Trustee and other responsible persons with respect
                to
                the crediting of Plan contributions, the disbursement of Plan
                distributions and other relevant
                matters;

            

    

    

    
      	 	
              (4)

            	
              To
                maintain all necessary records which may be required for tax and
                other
                administration purposes;

            

    

    

    
      	 	
              (5)

            	
              To
                furnish and to file all appropriate notices, reports and other information
                to Participants, Beneficiaries, the Employer, the Trustee and government
                agencies (as necessary);

            

    

     

     

    
      
        
        

      

      
        68

        
          

        

      

      
        
        

      

    

     

     

    
      	 	
              (6)

            	
              To
                answer questions Participants and Beneficiaries may have relating
                to the
                Plan and their benefits;

            

    

    

    
      	 	
              (7)

            	
              To
                review and decide on claims for benefits under the
                Plan;

            

    

    

    
      	 	
              (8)

            	
              To
                retain the services of other persons, including Investment Managers,
                attorneys, consultants, advisers and others, to assist in the
                administration of the plan;

            

    

    

    
      	 	
              (9)

            	
              To
                correct any defect or error in the administration of the
                Plan;

            

    

    

    
      	 	
              (10)

            	
              To
                establish a "funding policy and method" for the Plan for purposes
                of
                ensuring the Plan is satisfying its financial objectives and is able
                to
                meet its liquidity needs; and

            

    

    

    
      	 	
              (11)

            	
              To
                suspend contributions, including Section 401(k) Deferrals and/or
                Employee
                After-Tax Contributions, on behalf of any or all Highly Compensated
                Employees, if the Plan Administrator reasonably believes that such
                contributions will cause the Plan to discriminate in favor of Highly
                Compensated Employees. See Sections 17.2(e) and
                17.3(e).

            

    

    

    
      	
              11.3

            	
              Employer
                Responsibilities.
                The Employer will provide in a timely manner all appropriate information
                necessary for the Plan Administrator to perform its duties. This
                information includes, but is not limited to, Participant compensation
                data, Employee employment, service and termination information, and
                other
                information the Plan Administrator may require. The Plan Administrator
                may
                rely on the accuracy of any information and data provided by the
                Employer.

            

    

    

    The
      Employer will provide to the Trustee written notification of the appointment
      of
      any person or persons as Plan Administrator, Investment Manager, or other Plan
      fiduciary, and the names, titles and authorities of any individuals who are
      authorized to act on behalf of such persons. The Trustee shall be entitled
      to
      rely upon such information until it receives written notice of a change in
      such
      appointments or authorizations.

    

    
      	
              11.4

            	
              Plan
                Administration Expenses.
                All reasonable expenses related to plan administration will be paid
                from
                Plan assets, except to the extent the expenses are paid (or reimbursed)
                by
                the Employer. For this purpose, Plan expenses include all reasonable
                costs, charges and expenses incurred by the Trustee in connection
                with the
                administration of the Trust (including such reasonable compensation
                to the
                Trustee as may be agreed upon from time to time between the Employer
                or
                Plan Administrator and the Trustee and any fees for legal services
                rendered to the Trustee). All reasonable additional administrative
                expenses incurred to effect investment elections made by Participants
                and
                Beneficiaries under Section 13.5(c) shall be paid from the Trust
                and, as
                elected by the Plan Administrator, shall either be charged (in accordance
                with such reasonable nondiscriminatory rules as the Plan Administrator
                deems appropriate under the circumstances) to the Account of the
                individual making such election or treated as a general expense of
                the
                Trust. All transaction-related expenses incurred to effect a specific
                investment for an individually-directed Account (such as brokerage
                commissions and other transfer expenses) shall, as elected by the
                Plan
                Administrator, either be paid from or otherwise charged directly
                to the
                Account of the individual providing such direction or treated as
                a general
                Trust expense. In addition, unless specifically prohibited under
                statute,
                regulation or other guidance of general applicability, the Plan
                Administrator may charge to the Account of an individual Participant
                a
                reasonable charge to offset the cost of making a distribution to
                the
                Participant, Beneficiary, or Alternate Payee. If liquid assets of
                the
                Trust are insufficient to cover the fees of the Trustee or the Plan
                Administrator, then Trust assets shall be liquidated to the extent
                necessary for such fees. In the event any part of the Trust becomes
                subject to tax, all taxes incurred will be paid from the
                Trust.

            

    

    

    
      	
              11.5

            	
              Qualified
                Domestic Relations Orders
                (QDROs).

            

    

    

    
      	 	
              (a)

            	
              In
                general.
                The Plan Administrator must develop written procedures for determining
                whether a domestic relations order is a QDRO and for administering
                distributions under a QDRO. For this purpose, the Plan Administrator
                may
                use the default QDRO procedures set forth in subsection (h) below
                or may
                develop separate QDRO procedures.

            

    

    

    
      	 	
              (b)

            	
              Qualified
                Domestic Relations Order (QDRO).
                A
                QDRO is a domestic relations order that creates or recognizes the
                existence of an Alternate Payee's right to receive, or assigns to
                an
                Alternate Payee the right to receive, all or a portion of the benefits
                payable with respect to a Participant under the Plan. (See Code §414(p).)
                The QDRO must contain certain information and meet other requirements
                described in this Section 11.5.

            

    

    

    
      	 	
              (c)

            	
              Recognition
                as a QDRO.
                To
                be recognized as a QDRO, an order must be a "domestic relations order"
                that relates to the provision of child support, alimony payments,
                or
                marital property rights for the benefit of an Alternate Payee. The
                Plan
                Administrator is not required to determine whether the court or agency
                issuing the domestic relations order had jurisdiction to issue an
                order,
                whether state law is correctly applied in the order, whether service
                was
                properly made on the parties, or whether an individual identified
                in an
                order as an Alternate Payee is a proper Alternate Payee under state
                law.

            

    

     

     

    
      
        
        

      

      
        69

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (1)

            	
              Domestic
                relations order. A
                domestic relations order is a judgment, decree, or order (including
                the
                approval of a property settlement) that is made pursuant to state
                domestic
                relations law (including community property
                law).

            

    

    

    
      	 	
              (2)

            	
              Alternate
                Payee. An
                Alternate Payee must be a spouse, former spouse, child, or other
                dependent
                of a Participant.

            

    

    

    
      	 	
              (d)

            	
              Contents
                of QDRO.
                A
                QDRO must contain the following
                information:

            

    

    

    
      	 	
              (1)

            	
              the
                name and last known mailing address of the Participant and each Alternate
                Payee;

            

    

    

    
      	 	
              (2)

            	
              the
                name of each plan to which the order
                applies;

            

    

    

    
      	 	
              (3)

            	
              the
                dollar amount or percentage (or the method of determining the amount
                or
                percentage) of the benefit to be paid to the Alternate Payee;
                and

            

    

    

    
      	 	
              (4)

            	
              the
                number of payments or time period to which the order
                applies.

            

    

    

    
      	 	
              (e)

            	
              Impermissible
                QDRO provisions.

            

    

    

    
      	 	
              (1)

            	
              The
                order must not require the Plan to provide an Alternate Payee or
                Participant with any type or form of benefit, or any option, not
                otherwise
                provided under the Plan;

            

    

    

    
      	 	
              (2)

            	
              The
                order must not require the Plan to provide for increased benefits
                (determined on the basis of actuarial
                value);

            

    

    

    
      	 	
              (3)

            	
              The
                order must not require the Plan to pay benefits to an Alternate Payee
                that
                are required to be paid to another Alternate Payee under another
                order
                previously determined to be a QDRO;
                and

            

    

    

    
      	 	
              (4)

            	
              The
                order must not require the Plan to pay benefits to an Alternate Payee
                in
                the form of a Qualified Joint and Survivor Annuity for the lives
                of the
                Alternate Payee and his or her subsequent
                spouse.

            

    

    

    
      	 	
              (f)

            	
              Immediate
                distribution to Alternate Payee. Even
                if a Participant is not eligible to receive an immediate distribution
                from
                the Plan, an Alternate Payee may receive a QDRO benefit immediately
                in a
                lump sum, provided such distribution is consistent with the QDRO
                provisions.

            

    

    

    
      	 	
              (g)

            	
              No
                fee for QDRO determination.
                The Plan Administrator shall not condition the making of a QDRO
                determination on the payment of a fee by a Participant or an Alternate
                Payee (either directly or as a charge against the Participant's
                Account).

            

    

    

    
      	 	
              (h)

            	
              Default
                QDRO procedure.
                If
                the Plan Administrator chooses this default QDRO procedure or if
                the Plan
                Administrator does not establish a separate QDRO procedure, this
                Section
                11.5(h) will apply as the procedure the Plan Administrator will use
                to
                determine whether a domestic relations order is a QDRO. This default
                QDRO
                procedure incorporates the requirements set forth under Sections
                11.5(a)
                through (g).

            

    

    

    
      	 	
              (1)

            	
              Access
                to information.
                The Plan Administrator will provide access to Plan and Participant
                benefit
                information sufficient for a prospective Alternate Payee to prepare
                a
                QDRO. Such information might include the summary plan description,
                other
                relevant plan documents, and a statement of the Participant's benefit
                entitlements. The disclosure of this information is conditioned on
                the
                prospective Alternate Payee providing to the Plan Administrator
                information sufficient to reasonably establish that the disclosure
                request
                is being made in connection with a domestic relations
                order.

            

    

    

    
      	 	
              (2)

            	
              Notifications
                to Participant and Alternate Payee.
                The Plan Administrator will promptly notify the affected Participant
                and
                each Alternate Payee named in the domestic relations order of the
                receipt
                of the order. The Plan Administrator will send the notification to
                the
                address included in the domestic relations order. Along with the
                notification, the Plan Administrator will provide a copy of the Plan's
                procedures for determining whether a domestic relations order is
                a
                QDRO.

            

    

    

    
      	 	
              (3)

            	
              Alternate
                Payee representative. The
                prospective Alternate Payee may designate a representative to receive
                copies of notices and Plan information that are sent to the Alternate
                Payee with respect to the domestic relations
                order.

            

    

    

    
      	 	
              (4)

            	
              Evaluation
                of domestic relations order. Within
                a reasonable period of time, the Plan Administrator will evaluate
                the
                domestic relations order to determine whether it is a QDRO. A reasonable
                period will depend on the specific circumstances. The domestic relations
                order must contain the information described in Section 11.5(c).
                If the
                order is only deficient in a minor respect, the Plan Administrator
                may
                supplement information in the order from information within the Plan
                Administrator's control or through communication with the prospective
                Alternate Payee.

            

    

     

     

    
      
        
        

      

      
        70

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (i)

            	
              Separate
                accounting.
                Upon receipt of a domestic relations order, the Plan Administrator
                will
                separately account for and preserve the amounts that would be payable
                to
                an Alternate Payee until a determination is made with respect to
                the
                status of the order. During the period in which the status of the
                order is
                being determined, the Plan Administrator will take whatever steps
                are
                necessary to ensure that amounts that would be payable to the Alternate
                Payee, if the order were a QDRO, are not distributed to the Participant
                or
                any other person. The separate accounting requirement may be satisfied,
                at
                the Plan Administrator's discretion, by a segregation of the assets
                that
                are subject to separate accounting.

            

    

    

    
      	 	
              (ii)

            	
              Separate
                accounting until the end of "18 month period."
                The Plan Administrator will continue to separately account for amounts
                that are payable under the QDRO until the end of an "18-month period."
                The
                "18-month period" will begin on the first date following the Plan's
                receipt of the order upon which a payment would be required to be
                made to
                an Alternate Payee under the order. If,
                within the "18-month period," the Plan Administrator determines that
                the
                order is a QDRO, the Plan Administrator must pay the Alternate Payee
                in
                accordance with the terms of the QDRO. If, however, the Plan Administrator
                determines within the "18-month period" that the order is not a QDRO,
                or
                if the status of the order is not resolved by the end of the "18-month
                period," the Plan Administrator may pay out the amounts otherwise
                payable
                under the order to the person or persons who would have been entitled
                to
                such amounts if there had been no order. If the order is later determined
                to be a QDRO, the order will apply only prospectively; that is, the
                Alternate Payee will be entitled only to amounts payable under the
                order
                after the subsequent determination.

            

    

    

    
      	 	
              (iii)

            	
              Preliminary
                review.
                The Plan Administrator will perform a preliminary review of the domestic
                relations order to determine if it is a QDRO. If this preliminary
                review
                indicates the order is deficient in some manner, the Plan Administrator
                will allow the parties to attempt to correct any deficiency before
                issuing
                a final decision on the domestic relations order. The ability to
                correct
                is limited to a reasonable period of
                time.

            

    

    

    
      	 	
              (iv)

            	
              Notification
                of determination.
                The Plan Administrator will notify in writing the Participant and
                each
                Alternate Payee of the Plan Administrator's decision as to whether
                a
                domestic relations order is a QDRO. In the case of a determination
                that an
                order is not a QDRO, the written notice will contain the following
                information:

            

    

    

    
      	 	
              (A)

            	
              references
                to the Plan provisions on which the Plan Administrator based its
                decision;

            

    

    

    
      	 	
              (B)

            	
              an
                explanation of any time limits that apply to rights available to
                the
                parties under the Plan (such as the duration of any protective actions
                the
                Plan Administrator will take); and

            

    

    

    
      	 	
              (C)

            	
              a
                description of any additional material, information, or modifications
                necessary for the order to be a QDRO and an explanation of why such
                material, information, or modifications are
                necessary.

            

    

    

    
      	 	
              (v)

            	
              Treatment
                of Alternate Payee.
                If
                an order is accepted as a QDRO, the Plan Administrator will act in
                accordance with the terms of the QDRO as if it were a part of the
                Plan. An
                Alternate Payee will be considered a Beneficiary under the Plan and
                be
                afforded the same rights as a Beneficiary. The Plan Administrator
                will
                provide any appropriate disclosure information relating to the Plan
                to the
                Alternate Payee.

            

    

    

    
      	
              11.6

            	
              Claims
                Procedure.
                Unless the Plan uses the default claims procedure under subsection
                (e)
                below, the Plan Administrator shall establish a procedure for benefit
                claims consistent with the requirements of ERISA Reg. §2560.503-1. The
                Plan Administrator is authorized to conduct an examination of the
                relevant
                facts to determine the merits of a Participant's or Beneficiary's
                claim
                for Plan benefits. The claims procedure must incorporate the following
                guidelines:

            

    

    

    
      	 	
              (a)

            	
              Filing
                a claim. The
                claims procedure will set forth a reasonable means for a Participant
                or
                Beneficiary to file a claim for benefits under the
                Plan.

            

    

     

     

    
      
        
        

      

      
        71

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              Notification
                of Plan Administrator's decision.
                The Plan Administrator must provide a claimant with written notification
                of the Plan Administrator's decision relating to a claim within a
                reasonable period of time (not more than 90 days unless special
                circumstances require an extension to process the claim) after the
                claim
                was filed. If the claim is denied, the notification must set forth
                the
                reasons for the denial, specific reference to pertinent Plan provisions
                on
                which the denial is based, a description of any additional information
                necessary for the claimant to perfect the claim, and the steps the
                claimant must take to submit the claim for
                review.

            

    

    

    
      	 	
              (c)

            	
              Review
                procedure.
                The claims procedure will provide a claimant a reasonable opportunity
                to
                have a full and fair review of a denied claim. Such procedure shall
                allow
                a review upon a written application, for the claimant to review pertinent
                documents, and to allow the claimant to submit written comments to
                the
                Plan Administrator. The procedure may establish a limited period
                (not less
                than 60 days after the claimant receives written notification of
                the
                denial of the claim) for the claimant to request a review of the
                claim
                denial.

            

    

    

    
      	 	
              (d)

            	
              Decision
                on review.
                If
                a claimant requests a review, the Plan Administrator must respond
                promptly
                to the request. Unless special circumstances exist (such as the need
                for a
                hearing), the Plan Administrator must respond in writing within 60
                days of
                the date the claimant submitted the review application. The response
                must
                explain the Plan Administrator's decision on
                review.

            

    

    

    
      	 	
              (e)

            	
              Default
                claims procedure.
                If
                the Plan Administrator chooses this default claims procedure or if
                the
                Plan Administrator does not establish a separate claims procedure,
                the
                following will apply.

            

    

    

    
      	 	
              (1)

            	
              A
                person may submit to the Plan Administrator a written claim for benefits
                under the Plan. The claim shall be submitted on a form provided by
                the
                Plan Administrator.

            

    

    

    
      	 	
              (2)

            	
              The
                Plan Administrator will evaluate the claim to determine if benefits
                are
                payable to the Participant or Beneficiary under the terms of the
                Plan. The
                Plan Administrator may solicit additional information from the claimant
                if
                necessary to evaluate the claim.

            

    

    

    
      	 	
              (3)

            	
              If
                the Plan Administrator determines the claim is valid, the Participant
                or
                Beneficiary will receive in writing from the Plan Administrator a
                statement describing the amount of benefit, the method or methods
                of
                payment, the timing of distributions and other information relevant
                to the
                payment of the benefit.

            

    

    

    
      	 	
              (4)

            	
              If
                the Plan Administrator denies all or any portion of the claim, the
                claimant will receive, within 90 days after receipt of the claim
                form, a
                written explanation setting forth the reasons for the denial, specific
                reference to pertinent Plan provisions on which the denial is based,
                a
                description of any additional information necessary for the claimant
                to
                perfect the claim, and the steps the claimant must take to submit
                the
                claim for review.

            

    

    

    
      	 	
              (5)

            	
              The
                claimant has 60 days from the date the claimant received the denial
                of
                claim to appeal the adverse decision of the Plan Administrator. The
                claimant may review pertinent documents and submit written comments
                to the
                Plan Administrator. The Plan Administrator will submit all relevant
                documentation to the Employer. The Employer may hold a hearing or
                seek
                additional information from the claimant and the Plan
                Administrator.

            

    

    

    
      	 	
              (6)

            	
              Within
                60 days (or such longer period due to the circumstances) of the request
                for review, the Employer will render a written decision on the claimant's
                appeal. The Employer shall explain the decision, in terms that are
                understandable to the claimant and by specific references to the
                Plan
                document provisions.

            

    

    

    
      	
              11.7

            	
              Operational
                Rules for Short Plan Years.
                The following operational rules apply if the Plan has a Short Plan
                Year. A
                Short Plan Year is any Plan Year that is less than a 12-month period,
                either because of the amendment of the Plan Year, or because the
                Effective
                Date of a new Plan is less than 12 months prior to the end of the
                first
                Plan Year.

            

    

    

    
      	 	
              (a)

            	
              If
                the Plan is amended to create a Short Plan Year, and an Eligibility
                Computation Period or Vesting Computation Period is based on the
                Plan
                Year, the applicable computation period begins on the first day of
                the
                Short Plan Year, but such period ends on the day which is 12 months
                from
                the first day of such Short Plan Year. Thus, the computation period
                that
                begins on the first day of the Short Plan Year overlaps with the
                computation period that starts on the first day of the next Plan
                Year.
                This rule applies only to an Employee who has at least one Hour of
                Service
                during the Short Plan Year.

            

    

    

    If
      a Plan
      has an initial Short Plan Year, the rule in the above paragraph applies only
      for
      purposes of determining an Employee's Vesting Computation Period and only if
      the
      Employer elects under Part 6, #20.a. of the Agreement [Part 6, #38.a. of the
      401(k) Agreement] to exclude service earned prior to the adoption of the Plan.
      For eligibility and vesting (where service prior to the adoption of the Plan
      is
      not ignored), if the Eligibility Computation Period or Vesting Computation
      Period is based on the Plan Year, the applicable computation period will be
      determined on the basis of the Plan's normal Plan Year, without regard to the
      initial short Plan Year.

     

    
      
        
        

      

      
        72

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              If
                Employer Contributions are allocated for a Short Plan Year, any allocation
                condition under Part 4 of the Agreement that requires an Eligible
                Participant to complete a specified number of Hours of Service to
                receive
                an allocation of such Employer Contributions will not be prorated
                as a
                result of such Short Plan Year unless otherwise specified in Part
                4 of the
                Agreement.

            

    

    

    
      	 	
              (c)

            	
              If
                the Permitted Disparity Method is used to allocate any Employer
                Contributions made for a Short Plan Year, the Integration Level will
                be
                prorated to reflect the number of months (or partial months) included
                in
                the Short Plan Year.

            

    

    

    
      	 	
              (d)

            	
              The
                Compensation Dollar Limitation, as defined in Section 22.32, will
                be
                prorated to reflect the number of months (or partial months) included
                in
                the Short Plan Year unless the compensation used for such Short Plan
                Year
                is a period of 12 months.

            

    

    

    In
      all
      other respects, the Plan shall be operated for the Short Plan Year in the same
      manner as for a 12-month Plan Year, unless the context requires otherwise.
      If
      the terms of the Plan are ambiguous with respect to the operation of the Plan
      for a Short Plan Year, the Plan Administrator has the authority to make a final
      determination on the proper interpretation of the Plan.

    

    
      	
              11.8

            	
              Operational
                Rules for Related Employer Groups.
                If
                an Employer has one or more Related Employers, the Employer and such
                Related Employer(s) constitute a Related Employer group. In such
                case, the
                following rules apply to the operation of the
                Plan.

            

    

    

    
      	 	
              (a)

            	
              If
                the term "Employer" is used in the context of administrative functions
                necessary to the operation, establishment, maintenance, or termination
                of
                the Plan, only the Employer executing the Signature Page of the Agreement,
                and any Co-Sponsor of the Plan, is treated as the
                Employer.

            

    

    

    
      	 	
              (b)

            	
              Hours
                of Service are determined by treating all members of the Related
                Employer
                group as the Employer.

            

    

    

    
      	 	
              (c)

            	
              The
                term Excluded Employee is determined by treating all members of the
                Related Employer group as the Employer, except as specifically provided
                in
                the Plan.

            

    

    

    
      	 	
              (d)

            	
              Compensation
                is determined by treating all members of the Related Employer group
                as the
                Employer, except as specifically provided in the
                Plan.

            

    

    

    
      	 	
              (e)

            	
              An
                Employee is not treated as separated from service or terminated from
                employment if the Employee is employed by any member of the Related
                Employer group.

            

    

    

    
      	 	
              (f)

            	
              The
                Annual Additions Limitation described in Article 7 and the Top-Heavy
                Plan
                rules described in Article 16 are applied by treating all members
                of the
                Related Employer group as the
                Employer.

            

    

     

    In
      all
      other contexts, the term "Employer" generally means a reference to all members
      of the Related Employer group, unless the context requires otherwise. If the
      terms of the Plan are ambiguous with respect to the treatment of the Related
      Employer group as the Employer, the Plan Administrator has the authority to
      make
      a final determination on the proper interpretation of the Plan.

    

    
      
        
        

      

      
        73

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      12

    TRUST
      PROVISIONS

    

    This
      Article sets forth the creation of the Plan's Trust (or, in the case of an
      amendment of the Plan, the amended terms of the Trust) and the duties and
      responsibilities of the Trustee under the Plan. By executing the Trustee
      Declaration under the Agreement, the Trustee agrees to be bound by the duties,
      responsibilities and liabilities imposed on the Trustee under the Plan and
      to
      act in accordance with the terms of this Plan. The Employer may act as Trustee
      under the Plan by executing the Trustee Declaration.

    

    
      	
              12.1

            	
              Creation
                of Trust.
                By
                adopting this Plan, the Employer creates a Trust to hold the assets
                of the
                Plan (or, in the event that this Plan document represents an amendment
                of
                the Plan, the Employer hereby amends the terms of the Trust maintained
                in
                connection with the Plan). The Trustee is the owner of the Plan assets
                held by the Trust. The Trustee is to hold the Plan assets for the
                exclusive benefit of Plan Participants and Beneficiaries. Plan
                Participants and Beneficiaries do not have ownership interests in
                the
                assets held by the Trust.

            

    

    

    
      	
              12.2

            	
              Trustee.
                The Trustee identified in the Trustee Declaration under the Agreement
                shall act either as a Discretionary Trustee or as a Directed Trustee,
                as
                identified under the Agreement. 

            

    

    

    
      	 	
              (a)

            	
              Discretionary
                Trustee.
                A
                Trustee is a Discretionary Trustee to the extent the Trustee has
                exclusive
                authority and discretion with respect to the investment, management
                or
                control of Plan assets. Notwithstanding a Trustee's designation as
                a
                Discretionary Trustee, a Trustee's discretion is limited, and the
                Trustee
                shall be considered a Directed Trustee, to the extent the Trustee
                is
                subject to the direction of the Plan Administrator, the Employer,
                a
                properly appointed Investment Manager, or a Named Fiduciary under
                an
                agreement between the Plan Administrator and the Trustee. A Trustee
                also
                is considered a Directed Trustee to the extent the Trustee is subject
                to
                investment direction of Plan Participants. (See Section 13.5(c) for
                a
                discussion of the Trustee's responsibilities with regard to
                Participant-directed investments.)

            

    

    

    
      	 	
              (b)

            	
              Directed
                Trustee. A
                Trustee is a Directed Trustee with respect to the investment of Plan
                assets to the extent the Trustee is subject to the direction of the
                Plan
                Administrator, the Employer, a properly appointed Investment Manager,
                a
                Named Fiduciary, or Plan Participant. To the extent the Trustee is
                a
                Directed Trustee, the Trustee does not have any discretionary authority
                with respect to the investment of Plan assets. In addition, the Trustee
                is
                not responsible for the propriety of any directed investment made
                pursuant
                to this Section and shall not be required to consult or advise the
                Employer regarding the investment quality of any directed investment held
                under the Plan.

            

    

    

    The
      Trustee shall be advised in writing regarding the retention of investment powers
      by the Employer or the appointment of an Investment Manager or other Named
      Fiduciary with power to direct the investment of Plan assets. Any such
      delegation of investment powers will remain in force until such delegation
      is
      revoked or amended in writing. The Employer is deemed to have retained
      investment powers under this subsection to the extent the Employer directs
      the
      investment of Participant Accounts for which affirmative investment direction
      has not been received pursuant to Section 13.5(c). 

    

    The
      Employer is a Named Fiduciary for investment purposes if the Employer directs
      investments pursuant to this subsection. Any investment direction shall be
      made
      in writing by the Employer, Investment Manager, or Named Fiduciary, as
      applicable. A Directed Trustee must act solely in accordance with the direction
      of the Plan Administrator, the Employer, any employees or agents of the
      Employer, a properly appointed Investment Manager or other fiduciary of the
      Plan, a Named Fiduciary, or Plan Participants. (See Section 13.5(c) for a
      discussion of the Trustee's responsibilities with regard to Participant directed
      investments.)

    

    The
      Employer may direct the Trustee to invest in any media in which the Trustee
      may
      invest, as described in Section 12.4. However, the Employer may not borrow
      from
      the Trust or pledge any of the assets of the Trust as security for a loan to
      itself; buy property or assets from or sell property or assets to the Trust;
      charge any fee for services rendered to the Trust; or receive any services
      from
      the Trust on a preferential basis.

    

    
      	
              12.3

            	
              Trustee's
                Responsibilities Regarding Administration of Trust. This
                Section outlines the Trustee's powers, rights and duties under the
                Plan
                with respect to the administration of the investments held in the
                Plan.
                The Trustee's administrative duties are limited to those described
                in this
                Section 12.3; the Employer is responsible for any other administrative
                duties required under the Plan or by applicable
                law.

            

    

    

    
      	 	
              (a)

            	
              The
                Trustee will receive all contributions made under the terms of the
                Plan.
                The Trustee is not obligated in any manner to ensure that such
                contributions are correct in amount or that such contributions comply
                with
                the terms of the Plan, the Code or ERISA. In addition, the Trustee
                is
                under no obligation to request that the Employer make contributions
                to the
                Plan. The Trustee is not liable for the manner in which such amounts
                are
                deposited or the allocation between Participant's Accounts, to the
                extent
                the Trustee follows the written direction of the Plan Administrator
                or
                Employer.

            

    

     

     

    
      
        
        

      

      
        74

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              The
                Trustee will make distributions from the Trust in accordance with
                the
                written directions of the Plan Administrator or other authorized
                representative. To the extent the Trustee follows such written direction,
                the Trustee is not obligated in any manner to ensure a distribution
                complies with the terms of the Plan, that a Participant or Beneficiary
                is
                entitled to such a distribution, or that the amount distributed is
                proper
                under the terms of the Plan. If there is a dispute as to a payment
                from
                the Trust, the Trustee may decline to make payment of such amounts
                until
                the proper payment of such amounts is determined by a court of competent
                jurisdiction, or the Trustee has been indemnified to its
                satisfaction.

            

    

    

    
      	 	
              (c)

            	
              The
                Trustee may employ agents, attorneys, accountants and other third
                parties
                to provide counsel on behalf of the Plan, where the Trustee deems
                advisable. The Trustee may reimburse such persons from the Trust
                for
                reasonable expenses and compensation incurred as a result of such
                employment. The Trustee shall not be liable for the actions of such
                persons, provided the Trustee acted prudently in the employment and
                retention of such persons. In addition, the Trustee will not be liable
                for
                any actions taken as a result of good faith reliance on the advice
                of such
                persons.

            

    

    

    
      	
              12.4

            	
              Trustee's
                Responsibility Regarding Investment of Plan Assets.
                In
                addition to the powers, rights and duties enumerated under this Section,
                the Trustee has whatever powers are necessary to carry out its duties
                in a
                prudent manner. The Trustee's powers, rights and duties may be
                supplemented or limited by a separate trust agreement, investment
                policy,
                funding agreement, or other binding document entered into between
                the
                Trustee and the Plan Administrator which designates the Trustee's
                responsibilities with respect to the Plan. A separate trust agreement
                must
                be consistent with the terms of this Plan and must comply with all
                qualification requirements under the Code and regulations. To the
                extent
                the exercise of any power, right or duty is subject to discretion,
                such
                exercise by a Directed Trustee must be made at the direction of the
                Plan
                Administrator, the Employer, an Investment Manager, a Named Fiduciary,
                or
                Plan Participant.

            

    

    

    
      	 	
              (a)

            	
              The
                Trustee shall be responsible for the safekeeping of the assets of
                the
                Trust in accordance with the provisions of this
                Plan.

            

    

    

    
      	 	
              (b)

            	
              The
                Trustee may invest, manage and control the Plan assets in a manner
                that is
                consistent with the Plan's funding policy and investment objectives.
                The
                Trustee may invest in any investment, as authorized under Section
                13.5,
                which the Trustee deems advisable and prudent, subject to the proper
                written direction of the Plan Administrator, the Employer, a properly
                appointed Investment Manager, a Named Fiduciary or a Plan Participant.
                The
                Trustee is not liable for the investment of Plan assets to the extent
                the
                Trustee is following the proper direction of the Plan Administrator,
                the
                Employer, a Participant, an Investment Manager, or other person or
                persons
                duly appointed by the Employer to provide investment direction. In
                addition, the Trustee does not guarantee the Trust in any manner
                against
                investment loss or depreciation in asset value, or guarantee the
                adequacy
                of the Trust to meet and discharge any or all liabilities of the
                Plan.

            

    

    

    
      	 	
              (c)

            	
              The
                Trustee may retain such portion of the Plan assets in cash or cash
                balances as the Trustee may, from time to time, deem to be in the
                best
                interests of the Plan, without liability for interest
                thereon.

            

    

    

    
      	 	
              (d)

            	
              The
                Trustee may collect and receive any and all moneys and other property
                due
                the Plan and to settle, compromise, or submit to arbitration any
                claims,
                debts, or damages with respect to the Plan, and to commence or defend
                on
                behalf of the Plan any lawsuit, or other legal or administrative
                proceedings.

            

    

    

    
      	 	
              (e)

            	
              The
                Trustee may hold any securities or other property in the name of
                the
                Trustee or in the name of the Trustee's nominee, and may hold any
                investments in bearer form, provided the books and records of the
                Trustee
                at all times show such investment to be part of the
                Trust.

            

    

    

    
      	 	
              (f)

            	
              The
                Trustee may exercise any of the powers of an individual owner with
                respect
                to stocks, bonds, securities or other property, including the right
                to
                vote upon such stocks, bonds or securities; to give general or special
                proxies or powers of attorney; to exercise or sell any conversion
                privileges, subscription rights, or other options; to participate
                in
                corporate reorganizations, mergers, consolidations, or other changes
                affecting corporate securities (including those in which it or its
                affiliates are interested as Trustee); and to make any incidental
                payments
                in connection with such stocks, bonds, securities or other property.
                Unless specifically agreed upon in writing between the Trustee and
                the
                Employer, the Trustee shall not have the power or responsibility
                to vote
                proxies with respect to any securities of the Employer or a Related
                Employer or with respect to any Plan assets that are subject to the
                investment direction of the Employer or for which the power to manage,
                acquire, or dispose of such Plan assets has been delegated by the
                Employer
                to one or more Investment Managers or Named Fiduciaries in accordance
                with
                ERISA §403. With respect to the voting of Employer securities, or in the
                event of any tender or other offer with respect to shares of Employer
                securities held in the Trust, the Trustee will follow the direction
                of the
                Employer or other responsible fiduciary or, to the extent voting
                and
                similar rights have been passed through to Participants, of each
                Participant with respect to shares allocated to his/her
                Account.

            

    

     

     

    
      
        
        

      

      
        75

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (g)

            	
              The
                Trustee may borrow or raise money on behalf of the Plan in such amount,
                and upon such terms and conditions, as the Trustee deems advisable.
                The
                Trustee may issue a promissory note as Trustee to secure the repayment
                of
                such amounts and may pledge all, or any part, of the Trust as
                security.

            

    

    

    
      	 	
              (h)

            	
              The
                Trustee, upon the written direction of the Plan Administrator, is
                authorized to enter into a transfer agreement with the Trustee of
                another
                qualified retirement plan and to accept a transfer of assets from
                such
                retirement plan on behalf of any Employee of the Employer. The
                Trustee is also authorized, upon the written direction of the Plan
                Administrator, to transfer some or all of a Participant's vested
                Account
                Balance to another qualified retirement plan on behalf of such
                Participant. A transfer agreement entered into by the Trustee does
                not
                affect the Plan's status as a Prototype
                Plan.

            

    

    

    
      	 	
              (i)

            	
              The
                Trustee is authorized to execute, acknowledge and deliver all documents
                of
                transfer and conveyance, receipts, releases, and any other instruments
                that the Trustee deems necessary or appropriate to carry out its
                powers,
                rights and duties hereunder.

            

    

    

    
      	 	
              (j)

            	
              If
                the Employer maintains more than one Plan, the assets of such Plans
                may be
                commingled for investment purposes. The Trustee must separately account
                for the assets of each Plan. A commingling of assets, as described
                in this
                paragraph, does not cause the Trusts maintained with respect to the
                Employer's Plans to be treated as a single Trust, except as provided
                in a
                separate document authorized in the first paragraph of this Section
                12.4.

            

    

    

    
      	 	
              (k)

            	
              The
                Trustee is authorized to invest Plan assets in a common/collective
                trust
                fund, or in a group trust fund that satisfies the requirements of
                IRS
                Revenue Ruling 81-100. All of the terms and provisions of any such
                common/collective trust fund or group trust into which Plan assets
                are
                invested are incorporated by reference into the provisions of the
                Trust
                for this Plan.

            

    

    

    
      	 	
              (l)

            	
              If
                the Trustee is a bank or similar financial institution, the Trustee
                is
                authorized to invest in any type of deposit of the Trustee (including
                its
                own money market fund) at a reasonable rate of
                interest.

            

    

    

    
      	 	
              (m)

            	
              The
                Trustee must be bonded as required by applicable law. The bonding
                requirements shall not apply to a bank, insurance company, or similar
                financial institution that satisfies the requirements of §412(a)(2) of
                ERISA.

            

    

    

    
      	
              12.5

            	
              More
                than One Person as Trustee.
                If
                the Plan has more than one person acting as Trustee, the Trustees
                may
                allocate the Trustee responsibilities by mutual agreement and Trustee
                decisions will be made by a majority vote (unless otherwise agreed
                to by
                the Trustees) or as otherwise provided in a separate trust agreement
                or
                other binding document.

            

    

    

    
      	
              12.6

            	
              Annual
                Valuation.
                The Plan assets will be valued at least on an annual basis. The
                Employer may designate more frequent valuation dates under Part 12,
                #45.b.(2) of the Agreement [Part 12, #63.b.(2) of the 401(k) Agreement].
                Notwithstanding any election under Part 12, #45.b.(2) of the Agreement
                [Part 12, #63.b.(2) of the 401(k) Agreement], the Trustee and Plan
                Administrator may agree to value the Trust on a more frequent basis,
                and/or to perform an interim valuation of the Trust pursuant to Section
                13.2(a).

            

    

    

    
      	
              12.7

            	
              Reporting
                to Plan Administrator and Employer. Within
                ninety (90) days following the end of each Plan Year, and within
                ninety
                (90) days following its removal or resignation, the Trustee will
                file with
                the Employer an accounting of its administration of the Trust from
                the
                date of its last accounting. The accounting will include a statement
                of
                cash receipts, disbursements and other transactions effected by the
                Trustee since the date of its last accounting, and such further
                information as the Trustee and/or Employer deems appropriate. Upon
                receipt
                of such information, the Employer must promptly notify the Trustee
                of its
                approval or disapproval of the information. If the Employer does
                not
                provide a written disapproval within ninety (90) days following the
                receipt of the information, including a written description of the
                items
                in question, the Trustee is forever released and discharged from
                any
                liability with respect to all matters reflected in such information.
                The
                Trustee shall have sixty (60) days following its receipt of a written
                disapproval from the Employer to provide the Employer with a written
                explanation of the terms in question. If the Employer again disapproves
                of
                the accounting, the Trustee may file its accounting with a court
                of
                competent jurisdiction for audit and
                adjudication.

            

    

    

    All
      assets contained in the Trust accounting will be shown at their fair market
      value as of the end of the Plan Year or as of the date of resignation or
      removal. The value of marketable investments shall be determined using the
      most
      recent price quoted on a national securities exchange or over-the-counter
      market. The value of non-marketable securities shall, except as provided
      otherwise herein, be determined in the sole judgment of the Trustee, which
      determination shall be binding and conclusive. The value of investments in
      securities or obligations of the Employer in which there is no market will
      be
      determined by an independent appraiser at least once annually and the Trustee
      shall have no responsibility with respect to the valuation of such
      assets.

    

    
      	
              12.8

            	
              Reasonable
                Compensation. The
                Trustee shall be paid reasonable compensation in an amount agreed
                upon by
                the Plan Administrator and Trustee. The Trustee also will be reimbursed
                for any reasonable expenses or fees incurred in its function as Trustee.
                An individual Trustee who is already receiving full-time pay as an
                Employee of the Employer may not receive any additional compensation
                for
                services as Trustee. The Plan will pay the reasonable compensation
                and
                expenses incurred by the Trustee, pursuant to Section 11.4, unless
                the
                Employer pays such compensation and expenses. Any compensation or
                expense
                paid directly by the Employer to the Trustee is not an Employer
                Contribution to the Plan.

            

    

     

     

    
      
        
        

      

      
        76

        
          

        

      

      
        
        

      

    

    
 

    
      	
              12.9

            	
              Resignation
                and Removal of Trustee. The
                Trustee may resign at any time by delivering to the Employer a written
                notice of resignation at least thirty (30) days prior to the effective
                date of such resignation, unless the Employer consents in writing
                to a
                shorter notice period. The Employer may remove the Trustee at any
                time,
                with or without cause, by delivering written notice to the Trustee
                at
                least 30 days prior to the effective date of such removal. The Employer
                may remove the Trustee upon a shorter written notice period if the
                Employer reasonably determines such shorter period is necessary to
                protect
                Plan assets. Upon the resignation, removal, death or incapacity of
                a
                Trustee, the Employer may appoint a successor Trustee which, upon
                accepting such appointment, will have all the powers, rights and
                duties
                conferred upon the preceding Trustee. In the event there is a period
                of
                time following the effective date of a Trustee's removal or resignation
                before a successor Trustee is appointed, the Employer is deemed to
                be the
                Trustee. During such period, the Trust continues to be in existence
                and
                legally enforceable, and the assets of the Plan shall continue to
                be
                protected by the provisions of the
                Trust.

            

    

    

    
      	
              12.10

            	
              Indemnification
                of Trustee. Except
                to the extent that it is judicially determined that the Trustee has
                acted
                with gross negligence or willful misconduct, the Employer shall indemnify
                the Trustee (whether or not the Trustee has resigned or been removed)
                against any liabilities, losses, damages, and expenses, including
                attorney, accountant, and other advisory fees, incurred as a result
                of:

            

    

    

    
      	 	
              (a)

            	
              any
                action of the Trustee taken in good faith in accordance with any
                information, instruction, direction, or opinion given to the Trustee
                by
                the Employer, the Plan Administrator, Investment Manager, Named Fiduciary
                or legal counsel of the Employer, or any person or entity appointed
                by any
                of them and authorized to give any information, instruction, direction,
                or
                opinion to the Trustee;

            

    

    

    
      	 	
              (b)

            	
              the
                failure of the Employer, the Plan Administrator, Investment Manager,
                Named
                Fiduciary or any person or entity appointed by any of them to make
                timely
                disclosure to the Trustee of information which any of them or any
                appointee knows or should know if it acted in a reasonably prudent
                manner;
                or

            

    

    

    
      	 	
              (c)

            	
              any
                breach of fiduciary duty by the Employer, the Plan Administrator,
                Investment Manager, Named Fiduciary or any person or entity appointed
                by
                any of them, other than such a breach which is caused by any failure
                of
                the Trustee to perform its duties under this
                Trust.

            

    

    

    The
      duties and obligations of the Trustee shall be limited to those expressly
      imposed upon it by this instrument or subsequently agreed upon by the parties.
      Responsibility for administrative duties required under the Plan or applicable
      law not expressly imposed upon or agreed to by the Trustee shall rest solely
      with the Employer.

    

    The
      Employer agrees that the Trustee shall have no liability with regard to the
      investment or management of illiquid Plan assets transferred from a prior
      Trustee, and shall have no responsibility for investments made before the
      transfer of Plan assets to it, or for the viability or prudence of any
      investment made by a prior Trustee, including those represented by assets now
      transferred to the custody of the Trustee, or for any dealings whatsoever with
      respect to Plan assets before the transfer of such assets to the Trustee. The
      Employer shall indemnify and hold the Trustee harmless for any and all claims,
      actions or causes of action for loss or damage, or any liability whatsoever
      relating to the assets of the Plan transferred to the Trustee by any prior
      Trustee of the Plan, including any liability arising out of or related to any
      act or event, including prohibited transactions, occurring prior to the date
      the
      Trustee accepts such assets, including all claims, actions, causes of action,
      loss, damage, or any liability whatsoever arising out of or related to that
      act
      or event, although that claim, action, cause of action, loss, damage, or
      liability may not be asserted, may not have accrued, or may not have been made
      known until after the date the Trustee accepts the Plan assets. Such
      indemnification shall extend to all applicable periods, including periods for
      which the Plan is retroactively restated to comply with any tax law or
      regulation.

    

    
      	
              12.11

            	
              Appointment
                of Custodian. The
                Plan Administrator may appoint a Custodian to hold all or any portion
                of
                the Plan assets. A Custodian has the same powers, rights and duties
                as a
                Directed Trustee. The Custodian will be protected from any liability
                with
                respect to actions taken pursuant to the direction of the Trustee,
                Plan
                Administrator, the Employer, an Investment Manager, a Named Fiduciary
                or
                other third party with authority to provide direction to the
                Custodian.

            

    

     

     

    
      
        
        

      

      
        77

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      13

    PLAN
      ACCOUNTING AND INVESTMENTS

    

    This
      Article contains the procedures for valuing Participant Accounts and allocating
      net income and loss to such Accounts. Part 12 of the Agreement permits the
      Employer to document its administrative procedures with respect to the valuation
      of Participant Accounts. Alternatively, the Plan Administrator may adopt
      separate investment procedures regarding the valuation and investment of
      Participant Accounts.

    

    
      	
              13.1

            	
              Participant
                Accounts.
                The Plan Administrator will establish and maintain a separate Account
                for
                each Participant to reflect the Participant's entire interest under
                the
                Plan. To the extent applicable, the Plan Administrator may establish
                and
                maintain for a Participant any (or all) of the following separate
                sub-Accounts: Employer Contribution Account, Section 401(k) Deferral
                Account, Employer Matching Contribution Account, QMAC Account, QNEC
                Account, Employee After-Tax Contribution Account, Safe Harbor Matching
                Contribution Account, Safe Harbor Nonelective Contribution Account,
                Rollover Contribution Account, and Transfer Account. The Plan
                Administrator also may establish and maintain other sub-Accounts
                as it
                deems appropriate.

            

    

    

    
      	
              13.2

            	
              Value
                of Participant Accounts.
                The value of a Participant's Account consists of the fair market
                value of
                the Participant's share of the Trust assets. A Participant's share
                of the
                Trust assets is determined as of each Valuation Date under the
                Plan.

            

    

    

    
      	 	
              (a)

            	
              Periodic
                valuation.
                The Trustee must value Plan assets at least annually. The Employer
                may
                elect under Part 12, #45.b.(2) of the Agreement [Part 12, #63.b.(2)
                of the
                401(k) Agreement] or may elect operationally to value assets more
                frequently than annually. The Plan Administrator may request the
                Trustee
                to perform interim valuations, provided such valuations do not result
                in
                discrimination in favor of Highly Compensated
                Employees.

            

    

    

    
      	 	
              (b)

            	
              Daily
                valuation.
                If
                the Employer elects daily valuation under Part 12, #44 of the Agreement
                [Part 12, #62 of the 401(k) Agreement] or, if in operation, the Employer
                elects to have the Plan daily valued, the Plan Administrator may
                adopt
                reasonable procedures for performing such valuations. Unless otherwise
                set
                forth in the written procedures, a daily valued Plan will have its
                assets
                valued at the end of each business day during which the New York
                Stock
                Exchange is open. The Plan Administrator has authority to interpret
                the
                provisions of this Plan in the context of a daily valuation procedure.
                This includes, but is not limited to, the determination of the value
                of
                the Participant's Account for purposes of Participant loans, distribution
                and consent rights, and corrective distributions under Article
                17.

            

    

    

    
      	
              13.3

            	
              Adjustments
                to Participant Accounts.
                As
                of each Valuation Date under the Plan, each Participant's Account
                is
                adjusted in the following manner.

            

    

    

    
      	 	
              (a)

            	
              Distributions
                and forfeitures from a Participant's Account.
                A
                Participant's Account will be reduced by any distributions and forfeitures
                from the Account since the previous Valuation
                Date.

            

    

    

    
      	 	
              (b)

            	
              Life
                insurance premiums and dividends.
                A
                Participant's Account will be reduced by the amount of any life insurance
                premium payments made for the benefit of the Participant since the
                previous Valuation Date. The Account will be credited with any dividends
                or credits paid on any life insurance policy held by the Trust for
                the
                benefit of the Participant.

            

    

    

    
      	 	
              (c)

            	
              Contributions
                and forfeitures allocated to a Participant's Account.
                A
                Participant's Account will be credited with any contribution or forfeiture
                allocated to the Participant since the previous Valuation
                Date.

            

    

    

    
      	 	
              (d)

            	
              Net
                income or loss. A
                Participant's Account will be adjusted for any net income or loss
                in
                accordance with the provisions under Section
                13.4.

            

    

    

    
      	
              13.4

            	
              Procedures
                for Determining Net Income or Loss.
                The Plan Administrator may establish any reasonable procedures for
                determining net income or loss under Section 13.3(d). Such procedures
                may
                be reflected in a funding agreement governing the applicable investments
                under the Plan.

            

    

    

    
      	 	
              (a)

            	
              Net
                income or loss attributable to General Trust Account.
                To
                the extent a Participant's Account is invested as part of a General
                Trust
                Account, such Account is adjusted for its allocable share of net
                income or
                loss experienced by the General Trust Account using the Balance Forward
                Method. Under the Balance Forward Method, the net income or loss
                of the
                General Trust Account is allocated to the Participant Accounts that
                are
                invested in the General Trust Account, in the ratio that each
                Participant's Account bears to all Accounts, based on the value of
                each
                Participant's Account as of the prior Valuation Date, reduced for
                the
                adjustments described in Section 13.3(a) and 13.3(b)
                above.

            

    

     

     

    
      
        
        

      

      
        78

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (1)

            	
              Inclusion
                of certain contributions. In
                applying the Balance Forward Method for allocating net income or
                loss, the
                Employer may elect under Part 12, #45.b.(3) of the Agreement [Part
                12,
                #63.b.(3) of the 401(k) Agreement] or under separate administrative
                procedures to adjust each Participant's Account Balance (as of the
                prior
                Valuation Date) for the following contributions made since the prior
                Valuation Date (the "valuation period") which were not reflected
                in the
                Participant's Account on such prior Valuation Date: (1) Section 401(k)
                Deferrals and Employee After-Tax Contributions that are contributed
                during
                the valuation period pursuant to the Participant's contribution election,
                (2) Employer Contributions (including Employer Matching Contributions)
                that are contributed during the valuation period and allocated to
                a
                Participant's Account during the valuation period, and (3) Rollover
                Contributions.

            

    

    

    
      	 	
              (2)

            	
              Methods
                of valuing contributions made during valuation period.
                In
                determining Participants' Account Balances as of the prior Valuation
                Date,
                the Employer may elect to apply a weighted average method that credits
                each Participant's Account with a portion of the contributions based
                on
                the portion of the valuation period for which such contributions
                were
                invested, or an adjusted percentage method, that increases each
                Participant's Account by a specified percentage of such contributions.
                The
                Employer may designate under Part 12, #45.b.(3)(c) of the Agreement
                [Part
                12, #63.b.(3)(c) of the 401(k) Agreement] to apply the special allocation
                rules to only particular types of contributions or may designate
                any other
                reasonable method for allocating net income and loss under the
                Plan.

            

    

    

    
      	 	
              (i)

            	
              Weighted
                average method. The
                Employer may elect under Part 12, #45.b.(3)(a) of the Agreement [Part
                12,
                #63.b.(3)(a) of the 401(k) Agreement] or under separate administrative
                procedures to apply a weighted average method in determining net
                income or
                loss. Under the weighted average method, a Participant's Account
                Balance
                as of the prior Valuation Date is adjusted to take into account a
                portion
                of the contributions made during the valuation period so that the
                Participant may receive an allocation of net income or loss for the
                portion of the valuation period during which such contributions were
                invested under the Plan. The amount of the adjustment to a Participant's
                Account Balance is determined by multiplying the contributions made
                to the
                Participant's Account during the valuation period by a fraction,
                the
                numerator of which is the number of months during the valuation period
                that such contributions were invested under the Plan and the denominator
                is the total number of months in the valuation period. The Plan's
                investment procedures may designate the specific type(s) of contributions
                eligible for a weighted allocation of net income or loss and may
                designate
                alternative methods for determining the weighted allocation, including
                the
                use of a uniform weighting period other than
                months.

            

    

    

    
      	 	
              (ii)

            	
              Adjusted
                percentage method. The
                Employer may elect under Part 12, #45.b.(3)(b) of the Agreement [Part
                12,
                #63.b.(3)(b) of the 401(k) Agreement] or under separate investment
                procedures to apply an adjusted percentage method of allocating net
                income
                or loss. Under the adjusted percentage method, a Participant's Account
                Balance as of the prior Valuation Date is increased by a percentage
                of the
                contributions made to the Participant's Account during the valuation
                period. The Plan's investment procedures may designate the specific
                type(s) of contributions eligible for an adjusted percentage allocation
                and may designate alternative procedures for determining the amount
                of the
                adjusted percentage allocation.

            

    

    

    
      	 	
              (b)

            	
              Net
                income or loss attributable to a Directed Account.
                If
                the Participant (or Beneficiary) is entitled to direct the investment
                of
                all or part of his/her Account (see Section 13.5(c)), the Account
                (or the
                portion of the Account which is subject to such direction) will be
                maintained as a Directed Account, which reflects the value of the
                directed
                investments as of any Valuation Date. The assets held in a Directed
                Account may be (but are not required to be) segregated from the other
                investments held in the Trust. Net income or loss attributable to
                the
                investments made by a Directed Account is allocated to such Account
                in a
                manner that reasonably reflects the investment experience of such
                Directed
                Account. Where a Directed Account reflects segregated investments,
                the
                manner of allocating net income or loss shall not result in a Participant
                (or Beneficiary) being entitled to distribution from the Directed
                Account
                that exceeds the value of such Account as of the date of
                distribution.

            

    

    

    
      	 	
              (c)

            	
              Share
                or unit accounting.
                The Plan's investment procedures may provide for share or unit accounting
                to reflect the value of Accounts, if such method is appropriate for
                the
                investments allocable to such
                Accounts.

            

    

    

    
      	 	
              (d)

            	
              Suspense
                accounts.
                The Plan's investment procedures also may provide for special valuation
                procedures for suspense accounts that are properly established under
                the
                Plan.

            

    

     

     

    
      
        
        

      

      
        79

        
          

        

      

      
        
        

      

    

    
 

    
      	
              13.5

            	
              Investments
                under the Plan.

            

    

    

    
      	 	
              (a)

            	
              Investment
                options.
                The Trustee or other person(s) responsible for the investment of
                Plan
                assets is authorized to invest Plan assets in any prudent investment
                consistent with the funding policy of the Plan and the requirements
                of
                ERISA. Investment options include, but are not limited to, the following:
                common and preferred stock or other equity securities (including
                stock
                bought and sold on margin); Qualifying Employer Securities and Qualifying
                Employer Real Property (to the extent permitted under subsection
                (b)
                below), corporate bonds; open-end or closed-end mutual funds (including
                funds for which the Prototype Sponsor, Trustee, or their affiliates
                serve
                as investment advisor or in any other capacity); money market accounts;
                certificates of deposit; debentures; commercial paper; put and call
                options; limited partnerships; mortgages; U.S. Government obligations,
                including U.S. Treasury notes and bonds; real and personal property
                having
                a ready market; life insurance or annuity policies; commodities;
                savings
                accounts; notes; and securities issued by the Trustee and/or its
                affiliates, as permitted by law. Plan assets may also be invested
                in a
                common/collective trust fund, or in a group trust fund that satisfies
                the
                requirements of IRS Revenue Ruling 81-100. All of the terms and provisions
                of any such common/collective trust fund or group trust into which
                Plan
                assets are invested are incorporated by reference into the provisions
                of
                the Trust for this Plan. No portion of any voluntary, tax deductible
                Employee contributions being held under the Plan (or any earnings
                thereon)
                may be invested in life insurance contracts or, as with any
                Participant-directed investment, in tangible personal property
                characterized by the IRS as a
                collectible.

            

    

    

    
      	 	
              (b)

            	
              Limitations
                on the investment in Qualifying Employer Securities and Qualifying
                Employer Real Property.
                The Trustee may invest in Qualifying Employer Securities and Qualifying
                Employer Real Property up to certain limits. Any such investment
                shall
                only be made upon written direction of the Employer who shall be
                solely
                responsible for the propriety of such investment. Additional directives
                regarding the purchase, sale, retention or valuing of such securities
                may
                be addressed in a funding policy, statement of investment policy,
                or other
                separate procedures or documents governing the investment of Plan
                assets.
                In any conflicts between the Plan document and a separate investment
                trust
                agreement, the Plan document shall
                prevail.

            

    

    

    
      	 	
              (1)

            	
              Money
                purchase plan. In
                the case of a money purchase plan, no more than 10% of the fair market
                value of Plan assets may be invested in Qualifying Employer Securities
                and
                Qualifying Employer Real Property.

            

    

    

    
      	 	
              (2)

            	
              Profit
                sharing plan other than a 401(k) plan. In
                the case of a profit sharing plan other than a 401(k) plan, no limit
                applies to the percentage of Plan assets invested in Qualifying Employer
                Securities and Qualifying Employer Real Property, except as provided
                in a
                funding policy, statement of investment policy, or other separate
                procedures or documents governing the investment of Plan
                assets.

            

    

    

    
      	 	
              (3)

            	
              401(k)
                plan.
                For Plan Years beginning after December 31, 1998, with respect to
                the
                portion of the Plan consisting of amounts attributable to Section
                401(k)
                Deferrals, no more than 10% of the fair market value of Plan assets
                attributable to Section 401(k) Deferrals may be invested in Qualifying
                Employer Securities and Qualifying Employer Real Property if the
                Employer,
                the Trustee, or a person other than the Participant requires any
                portion
                of the Section 401(k) Deferrals and attributable earnings to be invested
                in Qualifying Employer Securities or Qualifying Employer Real
                Property.

            

    

    

    
      	 	
              (i)

            	
              Exceptions
                to Limitation. The
                limitation in this subsection (3) shall
                not apply if any one of the conditions in subsections (A), (B) or
                (C)
                applies.

            

    

    

    
      	 	
              (A)

            	
              Investment
                of Section 401(k) Deferrals in Qualifying Employer Securities or
                Qualifying Real Property is solely at the discretion of the
                Participant.

            

    

    

    
      	 	
              (B)

            	
              As
                of the last day of the preceding Plan Year, the fair market value
                of
                assets of all profit sharing plans and 401(k) plans of the Employer
                was
                not more than 10% of the fair market value of all assets under plans
                maintained by the Employer.

            

    

    

    
      	 	
              (C)

            	
              The
                portion of a Participant's Section 401(k) Deferrals required to be
                invested in Qualifying Employer Securities and Qualifying Employer
                Real
                Property for the Plan Year does not exceed 1% of such Participant's
                Included Compensation.

            

    

    

    
      	 	
              (ii)

            	
              Plan
                Years Beginning Prior to January 1, 1999.
                For Plan Years beginning before January 1, 1999, the limitations
                in this
                subsection (3) do not apply and a 401(k) plan is treated like any
                other
                profit sharing plan.

            

    

     

     

    
      
        
        

      

      
        80

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (iii)

            	
              No
                application to other contributions. The
                limitation in this subsection (3) has no application to Employer
                Matching
                Contributions or Employer Nonelective Contributions. Instead, the
                rules
                under subsection (2) above apply for such
                contributions.

            

    

    

    
      	 	
              (c)

            	
              Participant
                direction of investments.
                If
                the Plan (by election in Part 12, #43 of the Agreement [Part 12,
                #61 of
                the 401(k) Agreement] or by the Plan Administrator's administrative
                election) permits Participant direction of investments, the Plan
                Administrator must adopt investment procedures for such direction.
                The
                investment procedures should set forth the permissible investment
                options
                available for Participant direction, the timing and frequency of
                investment changes, and any other procedures or limitations applicable
                to
                Participant direction of investment. In no case may Participants
                direct
                that investments be made in collectibles, other than U.S. Government
                or
                State issued gold and silver coins. The investment procedures adopted
                by
                the Plan Administrator are incorporated by reference into the Plan.
                If
                Participant investment direction is limited to specific investment
                options
                (such as designated mutual funds or common or collective trust funds),
                it
                shall be the sole and exclusive responsibility of the Employer or
                Plan
                Administrator to select the investment options, and the Trustee shall
                not
                be responsible for selecting or monitoring such investment options,
                unless
                the Trustee has otherwise agreed in
                writing.

            

    

    

    The
      Employer may elect under Part 12, #43.b.(1) of the Agreement [Part 12, #61.b.(1)
      of the 401(k) Agreement] or under the separate investment procedures to limit
      Participant direction of investment to specific types of contributions. The
      investment procedures adopted by the Plan Administrator may (but need not)
      allow
      Beneficiaries under the Plan to direct investments. (See Section 13.4(b) for
      rules regarding allocation of net income or loss to a Directed
      Account.)

    

    If
      Participant direction of investments is permitted, the Employer will designate
      how accounts will be invested in the absence of proper affirmative direction
      from the Participant. Except as otherwise provided in this Plan, neither the
      Trustee, the Employer, nor any other fiduciary of the Plan will be liable to
      the
      Participant or Beneficiary for any loss resulting from action taken at the
      direction of the Participant.

    

    
      	 	
              (1)

            	
              Trustee
                to follow Participant direction. To
                the extent the Plan allows Participant direction of investment, the
                Trustee is authorized to follow the Participant's written direction
                (or
                other form of direction deemed acceptable by the Trustee). A Directed
                Account will be established for the portion of the Participant's
                Account
                that is subject to Participant direction of investment. The Trustee
                may
                decline to follow a Participant's investment direction to the extent
                such
                direction would: (i) result in a prohibited transaction; (ii) cause
                the
                assets of the Plan to be maintained outside the jurisdiction of the
                U.S.
                courts; (iii) jeopardize the Plan's tax qualification; (iv) be contrary
                to
                the Plan's governing documents; (v) cause the assets to be invested
                in
                collectibles within the meaning of Code §408(m); (vi) generate unrelated
                business taxable income; or (vii) result (or could result) in a loss
                exceeding the value of the Participant's Account. The Trustee will
                not be
                responsible for any loss or expense resulting from a failure to follow
                a
                Participant's direction in accordance with the requirements of this
                paragraph.

            

    

    

    Participant
      directions will be processed as soon as administratively practicable following
      receipt of such directions by the Trustee. The Trustee, Plan Administrator,
      or
      Employer will not be liable for a delay in the processing of a Participant
      direction that is caused by a legitimate business reason (including, but not
      limited to, a failure of computer systems or programs, failure in the means
      of
      data transmission, the failure to timely receive values or prices, or other
      unforeseen problems outside of the control of the Trustee, Plan Administrator,
      or Employer).

    

    
      	 	
              (2)

            	
              ERISA
                §404(c) protection. If
                the Plan (by Employer election under Part 12, #43.b.(2) of the Agreement
                [Part 12, #61.b.(2) of the 401(k ) Agreement] or pursuant to the
                Plan's
                investment procedures) is intended to comply with ERISA §404(c), the
                Participant investment direction program adopted by the Plan Administrator
                should comply with applicable Department of Labor regulations. Compliance
                with ERISA §404(c) is not required for plan qualification purposes. The
                following information is provided solely as guidance to assist the
                Plan
                Administrator in meeting the requirements of ERISA §404(c). Failure to
                meet any of the following safe harbor requirements does not impose
                any
                liability on the Plan Administrator (or any other fiduciary under
                the
                Plan) for investment decisions made by Participants, nor does it
                mean that
                the Plan does not comply with ERISA §404(c). Nothing in this Plan shall
                impose any greater duties upon the Trustee with respect to the
                implementation of ERISA §404(c) than those duties expressly provided for
                in procedures adopted by the Employer and agreed to by the
                Trustee.

            

    

    

    
      	 	
              (i)

            	
              Disclosure
                requirements. The
                Plan Administrator (or other Plan fiduciary who has agreed to perform
                this
                activity) shall provide, or shall cause a person designated to act
                on his
                behalf to provide, the following information to
                Participants:

            

    

     

     

    
      
        
        

      

      
        81

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (A)

            	
              Mandatory
                disclosures. To
                satisfy the requirements of ERISA §404(c), the Participants must receive
                certain mandatory disclosures, including (I) an explanation that
                the Plan
                is intended to be an ERISA §404(c) plan; (II) a description of the
                investment options under the Plan; (III) the identity of any designated
                Investment Managers that may be selected by the Participant; (IV)
                any
                restrictions on investment selection or transfers among investment
                vehicles; (V) an explanation of the fees and expenses that may be
                charged
                in connection with the investment transactions; (VI) the materials
                relating to voting rights or other rights incidental to the holding
                of an
                investment; (VII) the most recent prospectus for an investment option
                which is subject to the Securities Act of
                1933.

            

    

    

    
      	 	
              (B)

            	
              Disclosures
                upon request. In
                addition, a Participant must be able to receive upon request (I)
                the
                current value of the Participant's interest in an investment option;
                (II)
                the value and investment performance of investment alternatives available
                under the Plan; (III) the annual operating expenses of a designated
                investment alternative; and (IV) copies of any prospectuses, or other
                material, relating to available investment
                options.

            

    

    

    
      	 	
              (ii)

            	
              Diversified
                investment options.
                The investment procedure must provide at least three diversified
                investment options that offer a broad range of investment opportunity.
                Each of the investment opportunities must have materially different
                risk
                and return characteristics. The procedure may allow investment under
                a
                segregated brokerage account.

            

    

    

    
      	 	
              (iii)

            	
              Frequency
                of investment instructions.
                The investment procedure must provide the Participant with the opportunity
                to give investment instructions as frequently as is appropriate to
                the
                volatility of the investment. For each investment option, the frequency
                can be no less than quarterly.

            

    

     

     

    
      
        
        

      

      
        82

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      14

    PARTICIPANT
      LOANS

    

    This
      Article contains rules for providing loans to Participants under the Plan.
      This
      Article applies if: (1) the Employer elects under Part 12 of the Agreement
      to
      provide loans to Participants or (2) if Part 12 does not specify whether
      Participant loans are available, the Plan Administrator decides to implement
      a
      Participant loan program. Any Participant loans will be made pursuant to the
      default loan policy prescribed by this Article 14 unless the Plan Administrator
      adopts a separate written loan policy or modifies the default loan policy in
      this Article 14 by adopting modified loan provisions. If the Employer adopts
      a
      separate written loan policy or written modifications to the default loan
      program in this Article, the terms of such loan policy or written modifications
      will control over the terms of this Plan with respect to the administration
      of
      any Participant loans.

    

    
      	
              14.1

            	
              Default
                Loan Policy. Loans
                are available under this Article only if such
                loans:

            

    

    

    
      	 	
              (a)

            	
              are
                available to Participants on a reasonably equivalent basis (see Section
                14.3);

            

    

    

    
      	 	
              (b)

            	
              are
                not available to Highly Compensated Employees in an amount greater
                than
                the amount that is available to other
                Participants;

            

    

    

    
      	 	
              (c)

            	
              bear
                a reasonable rate of interest (as determined under Section 14.4)
                and are
                adequately secured (as determined under Section
                14.5);

            

    

    

    
      	 	
              (d)

            	
              provide
                for periodic repayment within a specified period of time (as determined
                under Section 14.6); and

            

    

    

    
      	 	
              (e)

            	
              do
                not exceed, for any Participant, the amount designated under Section
                14.7.

            

    

    

    A
      separate written loan policy may not modify the requirements under subsections
      (a) through (e) above, except as permitted in the referenced Sections of this
      Article.

    

    
      	
              14.2

            	
              Administration
                of Loan Program. A
                Participant loan is available under this Article only if the Participant
                makes a request for such a loan in accordance with the provisions
                of this
                Article or in accordance with a separate written loan policy. To
                receive a
                Participant loan, a Participant must sign a promissory note along
                with a
                pledge or assignment of the portion of the Account Balance used for
                security on the loan. Except as provided in a separate loan policy
                or in a
                written modification to the default loan policy in this Article,
                any
                reference under this Article 14 to a Participant means a Participant
                or
                Beneficiary who is a party in interest (as defined in ERISA
                §3(14)).

            

    

    

    In
      the
      case of a restated Plan, if any provision of this Article 14 is more restrictive
      than the terms of the Plan (or a separate written loan policy) in effect prior
      to the adoption of this Prototype Plan, such provision shall apply only to
      loans
      finalized after the adoption of this Prototype Plan, even if the restated
      Effective Date indicated in the Agreement predates the adoption of the
      Plan.

    

    
      	
              14.3

            	
              Availability
                of Participant Loans. Participant
                loans must be made available to Participants in a reasonably equivalent
                manner. The Plan Administrator may refuse to make a loan to any
                Participant who is determined to be not creditworthy. For this purpose,
                a
                Participant is not creditworthy if, based on the facts and circumstances,
                it is reasonable to believe that the Participant will not repay the
                loan.
                A Participant who has defaulted on a previous loan from the Plan
                and has
                not repaid such loan (with accrued interest) at the time of any subsequent
                loan will not be treated as creditworthy until such time as the
                Participant repays the defaulted loan (with accrued interest). A
                separate
                written loan policy or written modification to this loan policy may
                prescribe different rules for determining creditworthiness and to
                what
                extent creditworthiness must be
                determined.

            

    

    

    No
      Participant loan will be made to any Shareholder-Employee or Owner-Employee
      unless a prohibited transaction exemption for such loan is obtained from the
      Department of Labor or the prohibition against loans to such individuals is
      formally withdrawn by statute or by action of the Treasury or the Department
      of
      Labor. The prohibition against loans to Shareholder-Employees and
      Owner-Employees outlined in this paragraph may not be modified by a separate
      written loan policy.

    

    
      	
              14.4

            	
              Reasonable
                Interest Rate. A
                Participant must be charged a reasonable rate of interest for any
                loan
                he/she receives. For this purpose, the interest rate charged on a
                Participant loan must be commensurate with the interest rates charged
                by
                persons in the business of lending money for loans under similar
                circumstances. The Plan Administrator will determine a reasonable
                rate of
                interest by reviewing the interest rates charged by a sample of third
                party lenders in the same geographical region as the Employer. The
                Plan
                Administrator must periodically review its interest rate assumptions
                to
                ensure the interest rate charged on Participant loans is reasonable.
                A
                separate written loan policy or written modifications to this loan
                policy
                may prescribe an alternative means of establishing a reasonable interest
                rate.

            

    

    

    
      	
              14.5

            	
              Adequate
                Security. All
                Participant loans must be adequately secured. The Participant's vested
                Account Balance shall be used as security for a Participant loan
                provided
                the outstanding balance of all Participant loans made to such Participant
                does not exceed 50% of the Participant's vested Account Balance,
                determined immediately after the origination of each loan, and if
                applicable, the spousal consent requirements described in Section
                14.9
                have been satisfied. The Plan Administrator (with the consent of
                the
                Trustee) may require a Participant to provide additional collateral
                to
                receive a Participant loan if the Plan Administrator determines such
                additional collateral is required to protect the interests of Plan
                Participants. A separate loan policy or written modifications to
                this loan
                policy may prescribe alternative rules for obtaining adequate security.
                However, the 50% rule in this paragraph may not be replaced with
                a greater
                percentage.

            

    

     

     

    
      
        
        

      

      
        83

        
          

        

      

      
        
        

      

    

    
 

    
      	
              14.6

            	
              Periodic
                Repayment. A
                Participant loan must provide for level amortization with payments
                to be
                made not less frequently than quarterly. A Participant loan must
                be
                payable within a period not exceeding five (5) years from the date
                the
                Participant receives the loan from the Plan, unless the loan is for
                the
                purchase of the Participant's principal residence, in which case
                the loan
                must be payable within a reasonable time commensurate with the repayment
                period permitted by commercial lenders for similar loans. Loan repayments
                must be made through payroll withholding, except to the extent the
                Plan
                Administrator determines payroll withholding is not practical given
                the
                level of a Participant's wages, the frequency with which the Participant
                is paid, or other circumstances.

            

    

    

    
      	 	
              (a)

            	
              Unpaid
                leave of absence. A
                Participant with an outstanding Participant loan may suspend loan
                payments
                to the Plan for up to 12 months for any period during which the
                Participant is on an unpaid leave of absence. Upon the Participant's
                return to employment (or after the end of the 12-month period, if
                earlier), the Participant's outstanding loan will be reamortized
                over the
                remaining period of such loan to make up for the missed payments.
                The
                reamortized loan may extend beyond the original loan term so long
                as the
                loan is paid in full by whichever of the following dates comes first:
                (1)
                the date which is five (5) years from the original date of the loan
                (or
                the end of the suspension, if sooner), or (2) the original loan repayment
                deadline (or the end of the suspension period, if later) plus the
                length
                of the suspension period.

            

    

    

    
      	 	
              (b)

            	
              Military
                leave. A
                Participant with an outstanding Participant loan also may suspend
                loan
                payments for any period such Participant is on military leave, in
                accordance with Code §414(u)(4). Upon the Participant's return from
                military leave (or the expiration of five years from the date the
                Participant began his/her military leave, if earlier), loan payments
                will
                recommence under the amortization schedule in effect prior to the
                Participant's military leave, without regard to the five-year maximum
                loan
                repayment period. Alternatively, the loan may be reamortized to require
                a
                different level of loan payment, as long as the amount and frequency
                of
                such payments are not less than the amount and frequency under the
                amortization schedule in effect prior to the Participant's military
                leave.

            

    

    

    A
      separate loan policy or written modification to this loan policy may (1) modify
      the time period for repaying Participant loans, provided Participant loans
      are
      required to be repaid over a period that is not longer than the periods
      described in this Section; (2) specify the frequency of Participant loan
      repayments, provided the payments are required at least quarterly; (3) modify
      the requirement that loans be repaid through payroll withholding; or (4) modify
      or eliminate the leave of absence and/or military leave rules under this
      Section.

    

    
      	
              14.7

            	
              Loan
                Limitations. A
                Participant loan may not be made to the extent such loan (when added
                to
                the outstanding balance of all other loans made to the Participant)
                exceeds the lesser of:

            

    

    

    
      	 	
              (a)

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

            

    

    

    
      	 	
              (b)

            	
              one-half
                (1⁄2) of the Participant's vested Account Balance, determined as of the
                Valuation Date coinciding with or immediately preceding such loan,
                adjusted for any contributions or distributions made since such Valuation
                Date.

            

    

    

    A
      Participant may not receive a Participant loan of less than $1,000 nor may
      a
      Participant have more than one Participant loan outstanding at any time. A
      Participant may renegotiate a loan without violating the one outstanding loan
      requirement to the extent such renegotiated loan is a new loan (i.e., the
      renegotiated loan separately satisfies the reasonable interest rate requirement
      under Section 14.4, the adequate security requirement under Section 14.5, and
      the periodic repayment requirement under Section 14.6). and the renegotiated
      loan does not exceed the limitations under (a) or (b) above, treating both
      the
      replaced loan and the renegotiated loan as outstanding at the same time.
      However, if the term of the renegotiated loan does not end later than the
      original term of the replaced loan, the replaced loan may be ignored in applying
      the limitations under (a) and (b) above.

    

    In
      applying the limitations under this Section, all plans maintained by the
      Employer are aggregated and treated as a single plan. In addition, any
      assignment or pledge of any portion of the Participant's interest in the Plan
      and any loan, pledge, or assignment with respect to any insurance contract
      purchased under the Plan will be treated as loan under this
      Section.

     

    
      
        
        

      

      
        84

        
          

        

      

      
        
        

      

    

     

    A
      separate written loan policy or written modifications to this loan policy may
      (1) modify the limitations on the amount of a Participant loan; (2) modify
      or
      eliminate the minimum loan amount requirement; (3) permit a Participant to
      have
      more than one loan outstanding at a time; (4) prescribe limitations on the
      purposes for which loans may be required; or (5) prescribe rules for
      reamortization, consolidation, renegotiation, or refinancing of
      loans.

    

    
      	
              14.8

            	
              Segregated
                Investment. A
                Participant loan is treated as a segregated investment on behalf
                of the
                individual Participant for whom the loan is made. The Plan Administrator
                may adopt separate administrative procedures for determining which
                type or
                types of contributions (and the amount of each type of contribution)
                may
                be used to provide the Participant loan. If the Plan Administrator
                does
                not adopt procedures designating the type of contributions from which
                the
                Participant loan will be made, such loan is deemed to be made on
                a
                proportionate basis from each type of
                contribution.

            

    

    

    Unless
      requested otherwise on the Participant's loan application, a Participant loan
      will be made equally from all investment funds in which the applicable
      contributions are held. A Participant or Beneficiary may direct the Trustee,
      on
      his/her loan application, to withdraw the Participant loan amounts from a
      specific investment fund or funds. A Participant loan will not violate the
      requirements of this default loan policy merely because the Plan Administrator
      does not permit the Participant to designate the contributions or funds from
      which the Participant loan will be made. Each payment of principal and interest
      paid by a Participant on his/her Participant loan shall be credited
      proportionately to such Participant's Account(s) and to the investment funds
      within such Account(s).

    

    A
      separate loan policy or written modifications to this loan policy may modify
      the
      rules of this Section without limitation, including prescribing different rules
      for determining the source of a loan with respect to contribution types and
      investment funds.

    

    
      	
              14.9

            	
              Spousal
                Consent. If
                this Plan is subject to the Joint and Survivor Annuity requirements
                under
                Article 9, a Participant may not use his/her Account Balance as security
                for a Participant loan unless the Participant's spouse, if any, consents
                to the use of such Account Balance as security for the loan. The
                spousal
                consent must be made within the 90-day period ending on the date
                the
                Participant's Account Balance is to be used as security for the loan.
                Spousal consent is not required, however, if the value of the
                Participant's total vested Account Balance (as determined under Section
                8.3(e)) does not exceed $5,000 ($3,500 for loans made before the
                time the
                $5,000 rules becomes effective under Section 8.3). If the Plan is
                not
                subject to the Joint and Survivor Annuity requirements under Article
                9, a
                spouse's consent is not required to use a Participant's Account Balance
                as
                security for a Participant loan, regardless of the value of the
                Participant's Account Balance.

            

    

    

    Any
      spousal consent required under this Section must be in writing, must acknowledge
      the effect of the loan, and must be witnessed by a plan representative or notary
      public. Any such consent to use the Participant's Account Balance as security
      for a Participant loan is binding with respect to the consenting spouse and
      with
      respect to any subsequent spouse as it applies to such loan. A new spousal
      consent will be required if the Account Balance is subsequently used as security
      for a renegotiation, extension, renewal, or other revision of the loan. A new
      spousal consent also will be required only if any portion of the Participant's
      Account Balance will be used as security for a subsequent Participant
      loan.

    

    A
      separate loan policy or written modifications to this loan policy may not
      eliminate the spousal consent requirement where it would be required under
      this
      Section, but may impose spousal consent requirements that are not prescribed
      by
      this Section.

    

    
      	
              14.10

            	
              Procedures
                for Loan Default. A
                Participant will be considered to be in default with respect to a
                loan if
                any scheduled repayment with respect to such loan is not made by
                the end
                of the calendar quarter following the calendar quarter in which the
                missed
                payment was due.

            

    

    

    If
      a
      Participant defaults on a Participant loan, the Plan may not offset the
      Participant's Account Balance until the Participant is otherwise entitled to
      an
      immediate distribution of the portion of the Account Balance which will be
      offset and such amount being offset is available as security on the loan,
      pursuant to Section 14.5. For this purpose, a loan default is treated as an
      immediate distribution event to the extent the law does not prohibit an actual
      distribution of the type of contributions which would be offset as a result
      of
      the loan default (determined without regard to the consent requirements under
      Articles 8 and 9, so long as spousal consent was properly obtained at the time
      of the loan, if required under Section 14.9). The Participant may repay the
      outstanding balance of a defaulted loan (including accrued interest through
      the
      date of repayment) at any time.

    

    Pending
      the offset of a Participant's Account Balance following a defaulted loan, the
      following rules apply to the amount in default.

    

    
      	 	
              (a)

            	
              Interest
                continues to accrue on the amount in default until the time of the
                loan
                offset or, if earlier, the date the loan repayments are made current
                or
                the amount is satisfied with other
                collateral.

            

    

     

     

    
      
        
        

      

      
        85

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              A
                subsequent offset of the amount in default is not reported as a taxable
                distribution, except to the extent the taxable portion of the default
                amount was not previously reported by the Plan as a taxable
                distribution.

            

    

    

    
      	 	
              (c)

            	
              The
                post-default accrued interest included in the loan offset is not
                reported
                as a taxable distribution at the time of the
                offset.

            

    

    

    A
      separate loan policy or written modifications to this loan policy may modify
      the
      procedures for determining a loan default.

    

    
      	
              14.11

            	
              Termination
                of Employment.

            

    

    

    
      	 	
              (a)

            	
              Offset
                of outstanding loan. A
                Participant loan becomes due and payable in full immediately upon
                the
                Participant's termination of employment. Upon a Participant's termination,
                the Participant may repay the entire outstanding balance of the loan
                (including any accrued interest) within a reasonable period following
                termination of employment. If the Participant does not repay the
                entire
                outstanding loan balance, the Participant's vested Account Balance
                will be
                reduced by the remaining outstanding balance of the loan (without
                regard
                to the consent requirements under Articles 8 and 9, so long as spousal
                consent was properly obtained at the time of the loan, if required
                under
                Section 14.9), to the extent such Account Balance is available as
                security
                on the loan, pursuant to Section 14.5, and the remaining vested Account
                Balance will be distributed in accordance with the distribution provisions
                under Article 8. If the outstanding loan balance of a deceased Participant
                is not repaid, the outstanding loan balance shall be treated as a
                distribution to the Participant and shall reduce the death benefit
                amount
                payable to the Beneficiary under Section
                8.4.

            

    

    

    
      	 	
              (b)

            	
              Direct
                Rollover. Upon
                termination of employment, a Participant may request a Direct Rollover
                of
                the loan note (provided the distribution is an Eligible Rollover
                Distribution as defined in Section 8.8(a)) to another qualified plan
                which
                agrees to accept a Direct Rollover of the loan note. A Participant
                may not
                engage in a Direct Rollover of a loan to the extent the Participant
                has
                already received a deemed distribution with respect to such loan.
                (See the
                rules regarding deemed distributions upon a loan default under Section
                14.10.)

            

    

    

    
      	 	
              (c)

            	
              Modified
                loan policy. A
                separate loan policy or written modifications to this loan policy
                may
                modify this Section 14.11, including, but not limited to: (1) a provision
                to permit loan repayments to continue beyond termination of employment;
                (2) to prohibit the Direct Rollover of a loan note; and (3) to provide
                for
                other events that may accelerate the Participant's repayment obligation
                under the loan.

            

    

     

     

    
      
        
        

      

      
        86

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      15

    INVESTMENT
      IN LIFE INSURANCE

    

    This
      Article provides special rules for Plans that permit investment in life
      insurance on the life of the Participant, the Participant's spouse, or other
      family members. The Employer may elect in Part 12 of the Agreement to permit
      life insurance investments in the Plan, or life insurance investments may be
      permitted, prohibited, or restricted under the Plan through separate investment
      procedures or a separate funding policy. If the Plan prohibits investments
      in
      life insurance, this Article does not apply.

    

    
      	
              15.1

            	
              Investment
                in Life Insurance. A
                group or individual life insurance policy purchased by the Plan may
                be
                issued on the life of a Participant, a Participant's spouse, a
                Participant's child or children, a family member of the Participant,
                or
                any other individual with an insurable interest. If this Plan is
                a money
                purchase plan, a life insurance policy may only be issued on the
                life of
                the Participant. A life insurance policy includes any type of policy,
                including a second-to-die policy, provided that the holding of a
                particular type of policy is not prohibited under rules applicable
                to
                qualified plans.

            

    

    

    Any
      premiums on life insurance held for the benefit of a Participant will be charged
      against such Participant's vested Account Balance. Unless directed otherwise,
      the Plan Administrator will reduce each of the Participant's Accounts under
      the
      Plan equally to pay premiums on life insurance held for such Participant's
      benefit. Any premiums paid for life insurance policies must satisfy the
      incidental life insurance rules under Section 15.2.

    

    
      	
              15.2

            	
              Incidental
                Life Insurance Rules. Any
                life insurance purchased under the Plan must meet the following
                requirements:

            

    

    

    
      	 	
              (a)

            	
              Ordinary
                life insurance policies. The
                aggregate premiums paid for ordinary life insurance policies (i.e.,
                policies with both nondecreasing death benefits and nonincreasing
                premiums) for the benefit of a Participant shall not at any time
                exceed
                49% of the aggregate amount of Employer Contributions (including
                Section
                401(k) Deferrals) and forfeitures that have been allocated to the
                Account
                of such Participant.

            

    

    

    
      	 	
              (b)

            	
              Life
                insurance policies other than ordinary life. The
                aggregate premiums paid for term, universal or other life insurance
                policies (other than ordinary life insurance policies) for the benefit
                of
                a Participant shall not at any time exceed 25% of the aggregate amount
                of
                Employer Contributions (including Section 401(k) Deferrals) and
                forfeitures that have been allocated to the Account of such
                Participant.

            

    

    

    
      	 	
              (c)

            	
              Combination
                of ordinary and other life insurance policies. The
                sum of one-half (1/2) of the aggregate premiums paid for ordinary
                life
                insurance policies plus all the aggregate premiums paid for any other
                life
                insurance policies for the benefit of a Participant shall not at
                any time
                exceed 25% of the aggregate amount of Employer Contributions (including
                Section 401(k) Deferrals) and forfeitures which have been allocated
                to the
                Account of such Participant.

            

    

    

    
      	 	
              (d)

            	
              Exception
                for certain profit sharing and 401(k) plans. If
                the Plan is a profit sharing plan or a 401(k) plan, the limitations
                in
                this Section do not apply to the extent life insurance premiums are
                paid
                only with Employer Contributions and forfeitures that have been
                accumulated in the Participant's Account for at least two years or
                are
                paid with respect to a Participant who has been an Eligible Participant
                for at least five years. For purposes of applying this special limitation,
                Employer Contributions do not include any Section 401(k) Deferrals,
                QMACs,
                QNECs or Safe-Harbor Contributions under a 401(k)
                plan.

            

    

    

    
      	 	
              (e)

            	
              Exception
                for Employee After-Tax Contributions and Rollover
                Contributions.
                The Plan Administrator also may invest, with the Participant's consent,
                any portion of the Participant's Employee After-Tax Contribution
                Account
                or Rollover Contribution Account in a group or individual life insurance
                policy for the benefit of such Participant, without regard to the
                incidental life insurance rules under this
                Section.

            

    

    

    
      	
              15.3

            	
              Ownership
                of Life Insurance Policies. The
                Trustee is the owner of any life insurance policies purchased under
                the
                Plan in accordance with the provisions of this Article 15. Any life
                insurance policy purchased under the Plan must designate the Trustee
                as
                owner and beneficiary under the policy. The Trustee will pay all
                proceeds
                of any life insurance policies to the Beneficiary of the Participant
                for
                whom such policy is held in accordance with the distribution provisions
                under Article 8 and the Joint and Survivor Annuity requirements under
                Article 9. In no event shall the Trustee retain any part of the proceeds
                from any life insurance policies for the benefit of the
                Plan.

            

    

    

    
      	
              15.4

            	
              Evidence
                of Insurability. Prior
                to purchasing a life insurance policy, the Plan Administrator may
                require
                the individual whose life is being insured to provide evidence of
                insurability, such as a physical examination, as may be required
                by the
                Insurer.

            

    

    

    
      	
              15.5

            	
              Distribution
                of Insurance Policies. Life
                insurance policies under the Plan, which are held on behalf of a
                Participant, must be distributed to the Participant or converted
                to cash
                upon the later of the Participant's Distribution Commencement Date
                (as
                defined in Section 22.56) or termination of employment. Any life
                insurance
                policies that are held on behalf of a terminated Participant must
                continue
                to satisfy the incidental life insurance rules under Section 15.2.
                If a
                life insurance policy is purchased on behalf of an individual other
                than
                the Participant, and such individual dies, the Participant may withdraw
                any or all life insurance proceeds from the Plan, to the extent such
                proceeds exceed the cash value of the life insurance policy determined
                immediately before the death of the insured
                individual.

            

    

     

     

    
      
        
        

      

      
        87

        
          

        

      

      
        
        

      

    

    
 

    
      	
              15.6

            	
              Discontinuance
                of Insurance Policies. Investments
                in life insurance may be discontinued at any time, either at the
                direction
                of the Trustee or other fiduciary responsible for making investment
                decisions. If the Plan provides for Participant direction of investments,
                life insurance as an investment option may be eliminated at any time
                by
                the Plan Administrator. Where life insurance investment options are
                being
                discontinued, the Plan Administrator, in its sole discretion, may
                offer
                the sale of the insurance policies to the Participant, or to another
                person, provided that the prohibited transaction exemption requirements
                prescribed by the Department of Labor are
                satisfied.

            

    

    

    
      	
              15.7

            	
              Protection
                of Insurer. An
                Insurer that issues a life insurance policy under the terms of this
                Article, shall not be responsible for the validity of this Plan and
                shall
                be protected and held harmless for any actions taken or not taken
                by the
                Trustee or any actions taken in accordance with written directions
                from
                the Trustee or the Employer (or any duly authorized representatives
                of the
                Trustee or Employer). An Insurer shall have no obligation to determine
                the
                propriety of any premium payments or to guarantee the proper application
                of any payments made by the insurance company to the
                Trustee.

            

    

    

    The
      Insurer is not and shall not be considered a party to this Agreement and is
      not
      a fiduciary with respect to the Plan solely as a result of the issuance of
      life
      insurance policies under this Article 15.

    

    
      	
              15.8

            	
              No
                Responsibility for Act of Insurer. Neither
                the Employer, the Plan Administrator nor the Trustee shall be responsible
                for the validity of the provisions under a life insurance policy
                issued
                under this Article 15 or for the failure or refusal by the Insurer
                to
                provide benefits under such policy. The Employer, the Plan Administrator
                and the Trustee are also not responsible for any action or failure
                to act
                by the Insurer or any other person which results in the delay of
                a payment
                under the life insurance policy or which renders the policy invalid
                or
                unenforceable in whole or in part.

            

    

     

     

    
      
        
        

      

      
        88

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      16

    TOP-HEAVY
      PLAN REQUIREMENTS

    

    This
      Article contains the rules for determining whether the Plan is a Top-Heavy
      Plan
      and the consequences of having a Top-Heavy Plan. Part 6 of the Agreement
      provides for elections relating to the vesting schedule for a Top-Heavy Plan.
      Part 13 of the Agreement allows the Employer to elect to satisfy the Top-Heavy
      Plan allocation requirements under another plan.

    

    
      	
              16.1

            	
              In
                General.
                If
                the Plan is or becomes a Top-Heavy Plan in any Plan Year, the provisions
                of this Article 16 will supersede any conflicting provisions in the
                Plan
                or Agreement. However, this Article 16 will no longer apply if Code
§416
                is repealed.

            

    

    

    
      	
              16.2

            	
              Top-Heavy
                Plan Consequences.

            

    

    

    
      	 	
              (a)

            	
              Minimum
                allocation for Non-Key Employees.
                If
                the Plan is a Top-Heavy Plan for any Plan Year, except as otherwise
                provided in subsections (4) and (5) below, the Employer Contributions
                and
                forfeitures allocated for the Plan Year on behalf of any Eligible
                Participant who is a Non-Key Employee must not be less than a minimum
                percentage of the Participant's Total Compensation (as defined in
                Section
                16.3(i)). If any Non-Key Employee who is entitled to receive a top-heavy
                minimum contribution pursuant to this Section 16.2(a) fails to receive
                an
                appropriate allocation, the Employer will make an additional contribution
                on behalf of such Non-Key Employee to satisfy the requirements of
                this
                Section. The Employer may elect under Part 4 of the Agreement [Part
                4C of
                the 401(k) Agreement] to make the top-heavy contribution to all Eligible
                Participants. If the Employer elects under the Agreement to provide
                the
                top-heavy minimum contribution to all Eligible Participants, the
                Employer
                also will make an additional contribution on behalf of any Key Employee
                who is an Eligible Participant and who did not receive an allocation
                equal
                to the top-heavy minimum
                contribution.

            

    

    

    
      	 	
              (1)

            	
              Determining
                the minimum percentage. The
                minimum percentage that must be allocated under subsection (a) above
                is
                the lesser of: (i) three (3) percent of Total Compensation for the
                Plan
                Year or (ii) the highest contribution rate for any Key Employee for
                the
                Plan Year. The highest contribution rate for a Key Employee is determined
                by taking into account the total Employer Contributions and forfeitures
                allocated to each Key Employee for the Plan Year, as a percentage
                of the
                Key Employee's Total Compensation. A Key Employee's contribution
                rate
                includes Section 401(k) Deferrals made by the Key Employee for the
                Plan
                Year (except as provided by regulation or statute). If this Plan
                is
                aggregated with a Defined Benefit Plan to satisfy the requirements
                of Code
                §401(a)(4) or Code §410(b), the minimum percentage is three (3) percent,
                without regard to the highest Key Employee contribution rate. See
                subsection (5) below if the Employer maintains more than one
                plan.

            

    

    

    
      	 	
              (2)

            	
              Determining
                whether the Non-Key Employee's allocation satisfies the minimum
                percentage.
                To
                determine if a Non-Key Employee's allocation of Employer Contributions
                and
                forfeitures is at least equal to the minimum percentage, the Employee's
                Section 401(k) Deferrals for the Plan Year are disregarded. In addition,
                Matching Contributions allocated to the Employee's Account for the
                Plan
                Year are disregarded, unless: (i) the Plan Administrator elects to
                take
                all or a portion of the Matching Contributions into account, or (ii)
                Matching Contributions are taken into account by statute or regulation.
                The rule in (i) does not apply unless the Matching Contributions
                so taken
                into account could satisfy the nondiscrimination testing requirements
                under Code §401(a)(4) if tested separately. Any Employer Matching
                Contributions used to satisfy the Top-Heavy Plan minimum allocation
                may
                not be used in the ACP Test (as defined in Section 17.3), except
                to the
                extent permitted under statute, regulation or other guidance of general
                applicability.

            

    

    

    
      	 	
              (3)

            	
              Certain
                allocation conditions inapplicable.
                The Top-Heavy Plan minimum allocation shall be made even though,
                under
                other Plan provisions, the Non-Key Employee would not otherwise be
                entitled to receive an allocation, or would have received a lesser
                allocation for the Plan Year because
                of:

            

    

    

    
      	 	
              (i)

            	
              the
                Participant's failure to complete 1,000 Hours of Service (or any
                equivalent provided in the Plan),

            

    

    

    
      	 	
              (ii)

            	
              the
                Participant's failure to make Employee After-Tax Contributions to
                the
                Plan, or

            

    

    

    
      	 	
              (iii)

            	
              Total
                Compensation is less than a stated
                amount.

            

    

    

    The
      minimum allocation also is determined without regard to any Social Security
      contribution or whether an Eligible Participant fails to make Section 401(k)
      Deferrals for a Plan Year in which the Plan includes a 401(k)
      feature.

     

    
      
        
        

      

      
        89

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (4)

            	
              Participants
                not employed on the last day of the Plan Year.
                The minimum allocation requirement described in this subsection (a)
                does
                not apply to an Eligible Participant who was not employed by the
                Employer
                on the last day of the applicable Plan
                Year.

            

    

    

    
      	 	
              (5)

            	
              Participation
                in more than one Top-heavy Plan. The
                minimum allocation requirement described in this subsection (a) does
                not
                apply to an Eligible Participant who is covered under another plan
                maintained by the Employer if, pursuant to Part 13, #54 of the Agreement
                [Part 13, #72 of the 401(k) Agreement], the other Plan will satisfy
                the
                minimum allocation requirement.

            

    

    

    
      	 	
              (i)

            	
              More
                than one Defined Contribution Plans. If
                the Employer maintains more than one top-heavy Defined Contribution
                Plan
                (including Paired Plans), the Employer may designate in Part 13,
                #54.a. of
                the Agreement [Part 13, #72.a. of the 401(k) Agreement] which plan
                will
                provide the top-heavy minimum contribution to Non-Key Employees.
                Alternatively, under Part 13, #54.a.(3) of the Agreement [Part 13,
                #72.a.(3) of the 401(k) Agreement], the Employer may designate another
                means of complying with the top-heavy requirements. If Part 13, #54
                of the
                Agreement [Part 13, #72 of the 401(k) Agreement] is not completed
                and the
                Employer maintains more than one Defined Contribution Plan, the Employer
                will be deemed to have selected this Plan under Part 13, #54.a. of
                the
                Agreement [Part 13, #72.a. of the 401(k) Agreement] as the Plan under
                which the top-heavy minimum contribution will be
                provided.

            

    

    

    If
      an
      Employee is entitled to a top-heavy minimum contribution but has not satisfied
      the minimum age and/or service requirements under the Plan designated to provide
      the top-heavy minimum contribution, the Employee may receive a top-heavy minimum
      contribution under the designated Plan. Thus, for example, if the Employer
      maintains both a 401(k) plan and a non-401(k) plan, a Non-Key Employee who
      has
      not satisfied the minimum age and service conditions under Part 1, #5 of the
      non-401(k) plan Agreement is eligible for a top-heavy minimum allocation under
      the non-401(k) plan (if so provided under Part 13, #54.a. of the Agreement
      [Part
      13, #72.a. of the 401(k) Agreement]) if such Employee has satisfied the
      eligibility conditions for making Section 401(k) Deferrals under the 401(k)
      plan. The provision of a top-heavy minimum contribution under this paragraph
      will not cause the Plan to fail the minimum coverage or nondiscrimination rules.
      The Employer may designate an alternative method of providing the top-heavy
      minimum contribution to such Employees under Part 13, #54.a.(3) of the Agreement
      [Part 13, #72.a.(3) of the 401(k) Agreement].

    

    
      	 	
              (ii)

            	
              Defined
                Contribution Plan and a Defined Benefit Plan. If
                the Employer maintains both a top-heavy Defined Contribution Plan
                (under
                this BPD) and a top-heavy Defined Benefit Plan, the Employer must
                designate the manner in which the plans will comply with the Top-Heavy
                Plan requirements. Under Part 13, #54.b. of the Agreement [Part 13,
                #72.b.
                of the 401(k) Agreement], the Employer may elect to provide the top-heavy
                minimum benefit to Non-Key Employees who participate in both Plans
                (A) in
                the Defined Benefit Plan; (B) in the Defined Contribution Plan (but
                increasing the minimum allocation from 3% to 5%); or (C) under any
                other
                acceptable method of compliance. If a Non-Key Employee participates
                only
                under the Defined Benefit Plan, the top-heavy minimum benefit will
                be
                provided under the Defined Benefit Plan. If a Non-Key Employee
                participates only under the Defined Contribution Plan, the top-heavy
                minimum benefit will be provided under the Defined Contribution Plan
                (without regard to this subsection (ii)). If Part 13, #54.b. of the
                Agreement [Part 13, #72.b. of the 401(k) Agreement] is not completed
                and
                the Employer maintains a Defined Benefit Plan, the Employer will
                be deemed
                to have selected this Plan under Part 13, #54.b.(1) of the Agreement
                [Part
                13, #72.b.(1) of the 401(k) Agreement] as the plan under which the
                top-heavy minimum contribution will be
                provided.

            

    

    

    If
      the
      Employer maintains more than one Defined Contribution Plan in addition to a
      Defined Benefit Plan, the Employer may use Part 13, #54.b.(3) of the Agreement
      [Part 13, #72.b.(3) of the 401(k) Agreement] to designate which Defined
      Contribution Plan will provide the top-heavy minimum contribution.

    

    If
      the
      Employer is using the Four-Step Permitted Disparity Method (as described in
      Section 2.2(b)(ii)) and elects under Part 13, #54.b.(1) of the Agreement [Part
      13, #72.b.(1) of the 401(k) Agreement] to provide a 5% top-heavy minimum
      contribution, the 3% minimum allocation under Step One is increased to 5%.
      The
      3% allocation under Step Two will also be increased to the lesser of (A) 5%
      or
      (B) the amount determined under Step Three (increased by 3 percentage points).
      If an additional allocation is to be made under Step Three, the Applicable
      Percentage under Section 2.2(b)(ii)(C) must be reduced by 2 percentage points
      (but not below zero). 

     

    
      
        
        

      

      
        90

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (6)

            	
              No
                forfeiture for certain events. The
                minimum top-heavy allocation (to the extent required to be nonforfeitable
                under Code §416(b)) may not be forfeited under the suspension of benefit
                rules of Code §411(a)(3)(B) or the withdrawal of mandatory contribution
                rules of Code §411(a)(3)(D).

            

    

    

    
      	 	
              (b)

            	
              Special
                Top-Heavy Vesting Rules.

            

    

    

    
      	 	
              (1)

            	
              Minimum
                vesting schedules. For
                any Plan Year in which this Plan is a Top-Heavy Plan, the Top-Heavy
                Plan
                vesting schedule elected in Part 6, #19 of the Agreement [Part 6,
                #37 of
                the 401(k) Agreement] will automatically apply to the Plan. The Top-Heavy
                Plan vesting schedule will apply to all benefits within the meaning
                of
                Code §411(a)(7) except those attributable to Employee After-Tax
                Contributions, including benefits accrued before the effective date
                of
                Code §416 and benefits accrued before the Plan became a Top-Heavy Plan.
                No
                decrease in a Participant's nonforfeitable percentage may occur in
                the
                event the Plan's status as a Top-Heavy Plan changes for any Plan
                Year.
                However, this subsection does not apply to the Account Balance of
                any
                Employee who does not have an Hour of Service after a Top-Heavy Plan
                vesting schedule becomes effective.

            

    

    

    
      	 	
              (2)

            	
              Shifting
                Top-Heavy Plan status.
                If
                the vesting schedule under the Plan shifts in or out of the Top-Heavy
                Plan
                vesting schedule for any Plan Year because of a change in Top-Heavy
                Plan
                status, such shift is an amendment to the vesting schedule and the
                election in Section 4.7 of the Plan
                applies.

            

    

    

    
      	
              16.3

            	
              Top-Heavy
                Definitions.

            

    

    

    
      	 	
              (a)

            	
              Determination
                Date:
                For any Plan Year subsequent to the first Plan Year, the Determination
                Date is the last day of the preceding Plan Year. For the first Plan
                Year
                of the Plan, the Determination Date is the last day of that first
                Plan
                Year.

            

    

    

    
      	 	
              (b)

            	
              Determination
                Period:
                The Plan Year containing the Determination Date and the four (4)
                preceding
                Plan Years.

            

    

    

    
      	 	
              (c)

            	
              Key
                Employee:
                Any Employee or former Employee (and the Beneficiaries of such Employee)
                is a Key Employee for a Plan Year if, at any time during the Determination
                Period, the individual was:

            

    

    

    
      	 	
              (1)

            	
              an
                officer of the Employer with annual Total Compensation in excess
                of 50
                percent of the dollar limitation under Code
                §415(b)(1)(A),

            

    

    

    
      	 	
              (2)

            	
              an
                owner (or considered an owner under Code §318) of one of the ten largest
                interests in the Employer with annual Total Compensation in excess
                of 100
                percent of the dollar limitation under Code
                §415(c)(1)(A);

            

    

    

    
      	 	
              (3)

            	
              a
                Five-Percent Owner (as defined in Section
                22.88),

            

    

    

    
      	 	
              (4)

            	
              a
                more than 1-percent owner of the Employer with an annual Total
                Compensation of more than $150,000.

            

    

    

    The
      Key
      Employee determination will be made in accordance with Code §416(i)(1) and the
      regulations thereunder.

    

    
      	 	
              (d)

            	
              Permissive
                Aggregation Group:
                The Required Aggregation Group of plans plus any other plan or plans
                of
                the Employer which, when considered as a group with the Required
                Aggregation Group, would continue to satisfy the requirements of
                Code
                §§401(a)(4) and 410.

            

    

    

    
      	 	
              (e)

            	
              Present
                Value:
                The present value based on the interest and mortality rates specified
                in
                the relevant Defined Benefit Plan. In the event that more than one
                Defined
                Benefit Plan is included in a Required Aggregation Group or Permissive
                Aggregation Group, a uniform set of actuarial assumptions must be
                applied
                to determine present value. The Employer may specify in Part 13,
                #54.b.(3)
                of the Agreement [Part 13, #72.b.(3) of the 401(k) Agreement] the
                actuarial assumptions that will apply if the Defined Benefit Plans
                do not
                specify a uniform set of actuarial assumptions to be used to determine
                if
                the plans are Top-Heavy.

            

    

     

     

    
      
        
        

      

      
        91

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (f)

            	
              Required
                Aggregation Group:

            

    

    

    
      	 	
              (1)

            	
              Each
                qualified plan of the Employer in which at least one Key Employee
                participates or participated at any time during the Determination
                Period
                (regardless of whether the plan has terminated),
                and

            

    

    

    
      	 	
              (2)

            	
              any
                other qualified plan of the Employer that enables a plan described
                in (l)
                to meet the coverage or nondiscrimination requirements of Code §§410(b) or
                401(a)(4).

            

    

    

    
      	 	
              (g)

            	
              Top-Heavy
                Plan:
                For any Plan Year, this Plan is a Top-Heavy Plan if any of the following
                conditions exist:

            

    

    

    
      	 	
              (1)

            	
              The
                Plan is not part of any Required Aggregation Group or Permissive
                Aggregation Group of plans, and the Top-Heavy Ratio for the Plan
                exceeds
                60 percent.

            

    

    

    
      	 	
              (2)

            	
              The
                Plan is part of a Required Aggregation Group of plans, but not part
                of a
                Permissive Aggregation Group, and the Top-Heavy Ratio for the Required
                Aggregation Group of plans exceeds 60
                percent.

            

    

    

    
      	 	
              (3)

            	
              The
                Plan is part of a Required Aggregation Group and part of a Permissive
                Aggregation Group of plans, and the Top-Heavy Ratio for the Permissive
                Aggregation Group exceeds 60
                percent.

            

    

    

    
      	 	
              (h)

            	
              Top-Heavy
                Ratio:

            

    

    

    
      	 	
              (1)

            	
              Defined
                Contribution Plans only.
                This paragraph applies if the Employer maintains one or more Defined
                Contribution Plans (including any SEP described under Code §408(k)) and
                the Employer has not maintained any Defined Benefit Plan that during
                the
                Determination Period has or has had Accrued Benefits. The Top-Heavy
                Ratio
                for this Plan alone, or for the Required Aggregation Group or Permissive
                Aggregation Group, as appropriate, is a fraction, the numerator of
                which
                is the sum of the Account Balances of all Key Employees as of the
                Determination Date(s) and the denominator of which is the sum of
                all
                Account Balances, both computed in accordance with Code §416 and the
                regulations thereunder.

            

    

    

    
      	 	
              (2)

            	
              Defined
                Contribution Plan and Defined Benefit Plan.
                This paragraph applies if the Employer maintains one or more Defined
                Contribution Plans (including a SEP described under Code §408(k)) and the
                Employer maintains or has maintained one or more Defined Benefit
                Plans
                which during the Determination Period has or has had any Accrued
                Benefits.
                The Top-Heavy Ratio for any Required Aggregation Group or Permissive
                Aggregation Group, as appropriate, is a fraction, the numerator of
                which
                is the sum of Account Balances under the aggregated Defined Contribution
                Plan(s) for all Key Employees, and the Present Value of Accrued Benefits
                under the aggregated Defined Benefit Plan(s) for all Key Employees
                as of
                the Determination Date(s), and the denominator of which is the sum
                of the
                Account Balances under the aggregated Defined Contribution Plan(s)
                for all
                Participants and the Present Value of Accrued Benefits under the
                Defined
                Benefit Plan(s) for all Participants as of the Determination Date(s),
                all
                determined in accordance with Code §416 and the regulations thereunder.
                The accrued benefits under a Defined Benefit Plan in both the numerator
                and denominator of the Top-Heavy Ratio are increased for any distributions
                of an accrued benefit made in the five-year period ending on the
                Determination Date.

            

    

    

    
      	 	
              (3)

            	
              Applicable
                Valuation Dates.
                For purposes of subsections (1) and (2) above, the value of Account
                Balances and the Present Value of Accrued Benefits will be determined
                as
                of the most recent Valuation Date that falls within or ends with
                the
                12-month period ending on the Determination Date, except as provided
                in
                Code §416 and the regulations thereunder for the first and second Plan
                Years of a Defined Benefit Plan. When aggregating plans, the value
                of
                Account Balances and Accrued Benefits will be calculated with reference
                to
                the Determination Dates that fall within the same calendar
                year.

            

    

    

    
      	 	
              (4)

            	
              Valuation
                of benefits. Determining a Participant's Account Balance or Accrued
                Benefit.
                The calculation of the Top-Heavy Ratio, and the extent to which
                distributions, rollovers, and transfers are taken into account will
                be
                made in accordance with Code §416 and the regulations thereunder. For
                purposes of subsections (1) and (2) above, the Account Balance and/or
                Accrued Benefit of each Participant is adjusted as provided under
                subsections (i) and (ii) below.

            

    

    

    
      	 	
              (i)

            	
              Increase
                for prior distributions. In
                applying the Top-Heavy Ratio, a Participant's Account Balance and/or
                Accrued Benefit is increased for any distributions made from the
                Plan
                during the Determination Period.

            

    

     

     

    
      
        
        

      

      
        92

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (ii)

            	
              Increase
                for future contributions. Both
                the numerator and denominator of the Top-Heavy Ratio are increased
                to
                reflect any contribution to a Defined Contribution Plan not actually
                made
                as of the Determination Date, but which is required to be taken into
                account on that date under Code §416 and the regulations
                thereunder.

            

    

    

    
      	 	
              (iii)

            	
              Exclusion
                of certain benefits. The
                Account Balance and/or Accrued Benefit of a Participant (and any
                distribution during the Determination Period with respect to such
                Participant's Account Balance or Accrued Benefit) is disregarded
                from the
                Top-Heavy Ratio if: (A) the Participant is a Non-Key Employee who
                was a
                Key Employee in a prior year, or (B) the Participant has not been
                credited
                with at least one Hour of Service during the Determination Period.
                The
                calculation of the Top-Heavy Ratio, and the extent to which distributions,
                rollovers, and transfers are taken into account will be made in accordance
                with Code §416 and the regulations
                thereunder.

            

    

    

    
      	 	
              (iv)

            	
              Calculation
                of Accrued Benefit.
                The Accrued Benefit of a Participant other than a Key Employee shall
                be
                determined under: (A) the method, if any, that uniformly applies
                for
                accrual purposes under all Defined Benefit Plans maintained by the
                Employer; or (B) if there is no such method, as if such benefit accrued
                not more rapidly than the slowest accrual rate permitted under the
                fractional rule of Code
§411(b)(1)(C).

            

    

    

    
      	 	
              (i)

            	
              Total
                Compensation. For
                purposes of determining the minimum top-heavy contribution under
                16.2(a),
                Total Compensation is determined using the definition under Section
                7.4(f), including the special rule under Section 7.4(f)(4) for years
                beginning before January 1, 1998. For this purpose, Total Compensation
                is
                subject to the Compensation Dollar Limitation as defined in Section
                22.32.

            

    

    

    
      	 	
              (j)

            	
              Valuation
                Date:
                The date as of which Account Balances are valued for purposes of
                calculating the Top-Heavy Ratio.

            

    

     

     

    
      
        
        

      

      
        93

        
          

        

      

      
        
        

      

    

    

    ARTICLE
      17

    401(k)
      PLAN PROVISIONS

    

    This
      Article sets forth the special testing rules applicable to Section 401(k)
      Deferrals, Employer Matching Contributions, and Employee After-Tax Contributions
      that may be made under the 401(k) Agreement and the requirements to qualify
      as a
      Safe Harbor 401(k) Plan. Section 17.1 provides limits on the amount of Elective
      Deferrals an Employee may defer into the Plan during a calendar year. Sections
      17.2 and 17.3 set forth the rules for running the ADP Test and ACP Test with
      respect to contributions under the 401(k) plan and Section 17.4 discusses the
      requirements for applying the Multiple Use Test. Section 17.5 prescribes special
      testing rules for performing the ADP Test and the ACP Test. Section 17.6 sets
      forth the requirements that must be met to qualify as a Safe Harbor 401(k)
      Plan.
      Unless otherwise stated, any reference to the Agreement under this Article
      17 is
      a reference to the 401(k) Agreement.

    

    
      	
              17.1

            	
              Limitation
                on the Amount of Section 401(k)
                Deferrals.

            

    

    

    
      	 	
              (a)

            	
              In
                general. An
                Eligible Participant's total Section 401(k) Deferrals under this
                Plan, or
                any other qualified plan of the Employer, for any calendar year may
                not
                exceed the lesser of:

            

    

    

    
      	 	
              (1)

            	
              the
                percentage of Included Compensation designated under Part 4A, #12
                of the
                Agreement;

            

    

    

    
      	 	
              (2)

            	
              the
                dollar limitation under Code §402(g);
                or

            

    

    

    
      	 	
              (3)

            	
              the
                amount permitted under the Annual Additions Limitation described
                in
                Article 7.

            

    

    

    
      	 	
              (b)

            	
              Maximum
                deferral limitation. If
                the Employer elects to impose a maximum deferral limitation under
                Part 4A,
                #12 of the Agreement, it must designate under Part 4A, #12.a. the
                period
                for which such limitation applies. Regardless of any limitation designated
                under Part 4A, #12 of the Agreement, the Employer may provide for
                alternative limitations in the Salary Reduction Agreement with respect
                to
                designated types of Included Compensation, such as bonus payments.
                If no
                maximum percentage is designated under Part 4A, #12 of the Agreement,
                the
                only limit on a Participant's Section 401(k) Deferrals under this
                Plan is
                the dollar limitation under Code §402(g) and the Annual Additions
                Limitation.

            

    

    

    
      	 	
              (c)

            	
              Correction
                of Code §402(g) violation.
                A
                Participant may not make Section 401(k) Deferrals that exceed the
                dollar
                limitation under Code §402(g). The dollar limitation under Code §402(g)
                applicable to a Participant's Section 401(k) Deferrals under this
                Plan is
                reduced by any Elective Deferrals the Participant makes under any
                other
                plan maintained by the Employer. If a Participant makes Section 401(k)
                Deferrals that exceed the Code §402(g) limit, the Employer may correct the
                Code §402(g) violation in the following
                manner.

            

    

    

    
      	 	
              (1)

            	
              Suspension
                of Section 401(k) Deferrals. The
                Employer may suspend a Participant's Section 401(k) Deferrals under
                the
                Plan for the remainder of the calendar year when the Participant's
                Section
                401(k) Deferrals under this Plan, in combination with any Elective
                Deferrals the Participant makes during the calendar year under any
                other
                plan maintained by the Employer, equal or exceed the dollar limitation
                under Code §402(g).

            

    

    

    
      	 	
              (2)

            	
              Distribution
                of Excess Deferrals. If
                a Participant makes Section 401(k) Deferrals under this Plan during
                a
                calendar year which exceed the dollar limitation under Code §402(g), the
                Participant will receive a corrective distribution from the Plan
                of the
                Excess Deferrals (plus allocable income) no later than April 15 of
                the
                following calendar year. The amount which must be distributed as
                a
                correction of Excess Deferrals for a calendar year equals the amount
                of
                Elective Deferrals the Participant contributes in excess of the dollar
                limitation under Code §402(g) during the calendar year to this Plan, and
                any other plan maintained by the Employer, reduced by any corrective
                distribution of Excess Deferrals the Participant receives during
                the
                calendar year from this Plan or other plan(s) maintained by the Employer.
                Excess Deferrals that are distributed after April 15 are includible
                in the
                Participant's gross income in both the taxable year in which deferred
                and
                the taxable year in which
                distributed.

            

    

    

    
      	 	
              (i)

            	
              Allocable
                gain or loss. A
                corrective distribution of Excess Deferrals must include any allocable
                gain or loss for the calendar year in which the Excess Deferrals
                are made.
                For this purpose, allocable gain or loss on Excess Deferrals may
                be
                determined in any reasonable manner, provided the manner used to
                determine
                allocable gain or loss is applied uniformly and in a manner that
                is
                reasonably reflective of the method used by the Plan for allocating
                income
                to Participants' Accounts.

            

    

    

    
      	 	
              (ii)

            	
              Coordination
                with other provisions. A
                corrective distribution of Excess Deferrals made by April 15 of the
                following calendar year may be made without consent of the Participant
                or
                the Participant's spouse, and without regard to any distribution
                restrictions applicable under Article 8 or Article 9. A corrective
                distribution of Excess Deferrals made by the appropriate April 15
                also is
                not treated as a distribution for purposes of applying the required
                minimum distribution rules under Article
                10.

            

    

     

     

    
      
        
        

      

      
        94

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (iii)

            	
              Coordination
                with corrective distribution of Excess Contributions.
                If
                a Participant for whom a corrective distribution of Excess Deferrals
                is
                being made received a previous corrective distribution of Excess
                Contributions to correct the ADP Test for the Plan Year beginning
                with or
                within the calendar year for which the Participant made the Excess
                Deferrals, the previous corrective distribution of Excess Contributions
                is
                treated first as a corrective distribution of Excess Deferrals to
                the
                extent necessary to eliminate the Excess Deferral violation. The
                amount of
                the corrective distribution of Excess Contributions which is required
                to
                correct the ADP Test failure is reduced by the amount treated as
                a
                corrective distribution of Excess
                Deferrals.

            

    

    

    
      	 	
              (3)

            	
              Correction
                of Excess Deferrals under plans not maintained by the Employer.
                The
                correction provisions under subsections (1) and (2) above apply only
                if a
                Participant makes Excess Deferrals under plans maintained by the
                Employer.
                However, if a Participant has Excess Deferrals because the total
                Elective
                Deferrals for a calendar year under all plans in which he/she
                participates, including plans that are not maintained by the Employer,
                exceed the dollar limitation under Code §402(g), the Participant may
                assign to this Plan any portion of the Excess Deferrals made during
                the
                calendar year. The Participant must notify the Plan Administrator
                in
                writing on or before March 1 of the following calendar year of the
                amount
                of the Excess Deferrals to be assigned to this Plan. Upon receipt
                of a
                timely notification, the Excess Deferrals assigned to this Plan will
                be
                distributed (along with any allocable income or loss) to the Participant
                in accordance with the corrective distribution provisions under subsection
                (2) above. A Participant is deemed to notify the Plan Administrator
                of
                Excess Deferrals to the extent such Excess Deferrals arise only under
                this
                Plan and any other plan maintained by the
                Employer.

            

    

    

    
      	
              17.2

            	
              Nondiscrimination
                Testing of Section 401(k) Deferrals - ADP Test. Except
                as provided under Section 17.6 for Safe Harbor 401(k) Plans, the
                Section
                401(k) Deferrals made by Highly Compensated Employees must satisfy
                the
                Actual Deferral Percentage Test ("ADP Test") for each Plan Year.
                The Plan
                Administrator shall maintain records sufficient to demonstrate
                satisfaction of the ADP Test, including the amount of any QNECs or
                QMACs
                included in such test, pursuant to subsection (c) below. If the Plan
                fails
                the ADP Test for any Plan Year, the corrective provisions under subsection
                (d) below will apply.

            

    

    

    
      	 	
              (a)

            	
              ADP
                Test testing methods. For
                Plan Years beginning on or after January 1, 1997, the ADP Test will
                be
                performed using the Prior Year Testing Method or Current Year Testing
                Method, as selected under Part 4F, #31 of the Agreement. If the Employer
                does not select a testing method under Part 4F, #31 of the Agreement,
                the
                Plan will use the Current Year Testing Method. Unless specifically
                precluded under statute, regulations or other IRS guidance, the Employer
                may amend the testing method designated under Part 4F for a particular
                Plan Year (subject to the requirements under subsection (2) below)
                at any
                time through the end of the 12-month period following the Plan Year
                for
                which the amendment is effective. (For Plan Years beginning before
                January
                1, 1997, the Current Year Testing Method is deemed to have been in
                effect.)

            

    

    

    
      	 	
              (1)

            	
              Prior
                Year Testing Method. Under
                the Prior Year Testing Method, the Average Deferral Percentage ("ADP")
                of
                the Highly Compensated Employee Group (as defined in Section 17.7(e))
                for
                the current Plan Year is compared with the ADP of the Nonhighly
                Compensated Employee Group (as defined in Section 17.7(f)) for the
                prior
                Plan Year. If the Employer elects to use the Prior Year Testing Method
                under Part 4F of the Agreement, the Plan must satisfy one of the
                following
                tests for each Plan Year:

            

    

    

    
      	 	
              (i)

            	
              The
                ADP of the Highly Compensated Employee Group for the current Plan
                Year
                shall not exceed 1.25 times the ADP of the Nonhighly Compensated
                Employee
                Group for the prior Plan Year.

            

    

    

    
      	 	
              (ii)

            	
              The
                ADP of the Highly Compensated Employee Group for the current Plan
                Year
                shall not exceed the percentage (whichever is less) determined by
                (A)
                adding 2 percentage points to the ADP of the Nonhighly Compensated
                Employee Group for the prior Plan Year or (B) multiplying the ADP
                of the
                Nonhighly Compensated Employee Group for the prior Plan Year by
                2.

            

    

    

    
      	 	
              (2)

            	
              Current
                Year Testing Method. Under
                the Current Year Testing Method, the ADP of the Highly Compensated
                Employee Group for the current Plan Year is compared to the ADP of
                the
                Nonhighly Compensated Employee Group for the current Plan Year. If
                the
                Employer elects to use the Current Year Testing Method under Part
                4F of
                the Agreement, the Plan must satisfy the ADP Test, as described in
                subsection (1) above, for each Plan Year, but using the ADP of the
                Nonhighly Compensated Employee Group for the current Plan Year instead
                of
                for the prior Plan Year. If the Employer elects to use the Current
                Year
                Testing Method, it may switch to the Prior Year Testing Method only
                if the
                Plan satisfies the requirements for changing to the Prior Year Testing
                Method as set forth in IRS Notice 98-1 (or superseding
                guidance).

            

    

     

     

    
      
        
        

      

      
        95

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              Special
                rule for first Plan Year. For
                the first Plan Year that the Plan permits Section 401(k) Deferrals,
                the
                Employer may elect under Part 4F, #32.a. of the Agreement to apply
                the ADP
                Test using the Prior Year Testing Method, by assuming the ADP for
                the
                Nonhighly Compensated Employee Group is 3%. Alternatively, the Employer
                may elect in Part 4F, #32.b. of the Agreement to use the Current
                Year
                Testing Method using the actual data for the Nonhighly Compensated
                Employee Group in the first Plan Year. This first Plan Year rule
                does not
                apply if this Plan is a successor to a plan (as described in IRS
                Notice
                98-1 or subsequent guidance) that included a 401(k) arrangement or
                the
                Plan is aggregated for purposes of applying the ADP Test with another
                plan
                that included a 401(k) arrangement in the prior Plan Year. For subsequent
                Plan Years, the testing method selected under Part 4F, #31 will
                apply.

            

    

    

    
      	 	
              (c)

            	
              Use
                of QMACs and QNECs under the ADP Test. The
                Plan Administrator may take into account all or any portion of QMACs
                and
                QNECs (see Sections 17.7(g) and (h)) for purposes of applying the
                ADP
                Test. QMACs and QNECs may not be included in the ADP Test to the
                extent
                such amounts are included in the ACP Test for such Plan Year. QMACs
                and
                QNECs made to another qualified plan maintained by the Employer may
                also
                be taken into account, so long as the other plan has the same Plan
                Year as
                this Plan. To include QNECs under the ADP Test, all Employer Nonelective
                Contributions, including the QNECs, must satisfy Code §401(a)(4). In
                addition, the Employer Nonelective Contributions, excluding any QNECs
                used
                in the ADP Test or ACP Test, must also satisfy Code
                §401(a)(4).

            

    

    

    
      	 	
              (1)

            	
              Timing
                of contributions. In
                order to be used in the ADP Test for a given Plan Year, QNECs and
                QMACs
                must be made before the end of the 12-month period immediately following
                the Plan Year for which they are allocated. If the Employer is using
                the
                Prior Year Testing Method (as described in subsection (a)(1) above),
                QMACs
                and QNECs taken into account for the Nonhighly Compensated Employee
                Group
                must be allocated for the prior Plan Year, and must be made no later
                than
                the end of the 12-month period immediately following the end of such
                prior
                Plan Year. (See Section 7.4(a) for rules regarding the appropriate
                Limitation Year for which such contributions will be applied for
                purposes
                of the Annual Additions Limitation under Code
                §415.)

            

    

    

    
      	 	
              (2)

            	
              Double-counting
                limits. This
                paragraph applies if, in any Plan Year beginning after December 31,
                1998,
                the Prior Year Testing Method is used to run the ADP Test and, in
                the
                prior Plan Year, the Current Year Testing Method was used to run
                the ADP
                Test. If this paragraph applies, the following contributions are
                disregarded in calculating the ADP of the Nonhighly Compensated Employee
                Group for the prior Plan Year:

            

    

    

    
      	 	
              (i)

            	
              All
                QNECs that were included in either the ADP Test or ACP Test for the
                prior
                Plan Year.

            

    

    

    
      	 	
              (ii)

            	
              All
                QMACs, regardless of how used for testing purposes in the prior Plan
                Year.

            

    

    

    
      	 	
              (iii)

            	
              Any
                Section 401(k) Deferrals that were included in the ACP Test for the
                prior
                Plan Year.

            

    

    

    For
      purposes of applying the double-counting limits, if actual data of the Nonhighly
      Compensated Employee Group is used for a first Plan Year described in subsection
      (b) above, the Plan is still considered to be using the Prior Year Testing
      Method for that first Plan Year. Thus, the double-counting limits do not apply
      if the Prior Year Testing Method is used for the next Plan Year.

    

    
      	 	
              (3)

            	
              Testing
                flexibility. The
                Plan Administrator is expressly granted the full flexibility permitted
                by
                applicable Treasury regulations to determine the amount of QMACs
                and QNECs
                used in the ADP Test. QMACs and QNECs taken into account under the
                ADP
                Test do not have to be uniformly determined for each Eligible Participant,
                and may represent all or any portion of the QMACs and QNECs allocated
                to
                each Eligible Participant, provided the conditions described above
                are
                satisfied.

            

    

    

    
      	 	
              (d)

            	
              Correction
                of Excess Contributions. If
                the Plan fails the ADP Test for a Plan Year, the Plan Administrator
                may
                use any combination of the correction methods under this Section
                to
                correct the Excess Contributions under the Plan. (See Section 17.7(d)
                for
                the definition of Excess
                Contributions.)

            

    

    

    
      	 	
              (1)

            	
              Corrective
                distribution of Excess Contributions. If
                the Plan fails the ADP Test for a Plan Year, the Plan Administrator
                may,
                in its discretion, distribute Excess Contributions (including any
                allocable income or loss) no later than the last day of the following
                Plan
                Year to correct the ADP Test violation. If the Excess Contributions
                are
                distributed more than 21⁄2 months after the last day of the Plan Year in
                which such excess amounts arose, a 10-percent excise tax will be
                imposed
                on the Employer with respect to such
                amounts.

            

    

     

     

    
      
        
        

      

      
        96

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (i)

            	
              Amount
                to be distributed. In
                determining the amount of Excess Contributions to be distributed
                to a
                Highly Compensated Employee under this Section, Excess Contributions
                are
                first allocated equally to the Highly Compensated Employee(s) with
                the
                largest dollar amount of contributions taken into account under the
                ADP
                Test for the Plan Year in which the excess occurs. The Excess
                Contributions allocated to such Highly Compensated Employee(s) reduce
                the
                dollar amount of the contributions taken into account under the ADP
                Test
                for such Highly Compensated Employee(s) until all of the Excess
                Contributions are allocated or until the dollar amount of such
                contributions for the Highly Compensated Employee(s) is reduced to
                the
                next highest dollar amount of such contributions for any other Highly
                Compensated Employee(s). If there are Excess Contributions remaining,
                the
                Excess Contributions continue to be allocated in this manner until
                all of
                the Excess Contributions are
                allocated.

            

    

    

    
      	 	
              (ii)

            	
              Allocable
                gain or loss. A
                corrective distribution of Excess Contributions must include any
                allocable
                gain or loss for the Plan Year in which the excess occurs. For this
                purpose, allocable gain or loss on Excess Contributions may be determined
                in any reasonable manner, provided the manner used is applied uniformly
                and in a manner that is reasonably reflective of the method used
                by the
                Plan for allocating income to Participants'
                Accounts.

            

    

    

    
      	 	
              (iii)

            	
              Coordination
                with other provisions. A
                corrective distribution of Excess Contributions made by the end of
                the
                Plan Year following the Plan Year in which the excess occurs may
                be made
                without consent of the Participant or the Participant's spouse, and
                without regard to any distribution restrictions applicable under
                Article 8
                or Article 9. Excess Contributions are treated as Annual Additions
                for
                purposes of Code §415 even if distributed from the Plan. A corrective
                distribution of Excess Contributions is not treated as a distribution
                for
                purposes of applying the required minimum distribution rules under
                Article
                10.

            

    

    

    If
      a
      Participant has Excess Deferrals for the calendar year ending with or within
      the
      Plan Year for which the Participant receives a corrective distribution of Excess
      Contributions, the corrective distribution of Excess Contributions is treated
      first as a corrective distribution of Excess Deferrals. The amount of the
      corrective distribution of Excess Contributions that must be distributed to
      correct an ADP Test failure for a Plan Year is reduced by any amount distributed
      as a corrective distribution of Excess Deferrals for the calendar year ending
      with or within such Plan Year.

    

    
      	 	
              (iv)

            	
              Accounting
                for Excess Contributions. Excess
                Contributions are distributed from the following sources and in the
                following priority:

            

    

    

    
      	 	
              (A)

            	
              Section
                401(k) Deferrals that are not
                matched;

            

    

    

    
      	 	
              (B)

            	
              proportionately
                from Section 401(k) Deferrals not distributed under (A) and related
                QMACs
                that are included in the ADP Test;

            

    

    

    
      	 	
              (C)

            	
              QMACs
                included in the ADP Test that are not distributed under (B);
                and

            

    

    

    
      	 	
              (D)

            	
              QNECs
                included in the ADP Test.

            

    

    

    
      	 	
              (2)

            	
              Making
                QMACs or QNECs. Regardless
                of any elections under Part 4B, #18 or Part 4C, #22 of the Agreement,
                the
                Employer may make additional QMACs or QNECs to the Plan on behalf
                of the
                Nonhighly Compensated Employees in order to correct an ADP Test violation.
                QMACs or QNECs may only be used to correct an ADP Test violation
                if the
                Current Year Testing Method is selected under Part 4F, #31.b. of
                the
                401(k) Agreement. Any QMACs contributed under this subsection (2)
                which
                are not specifically authorized under Part 4B, #18 of the Agreement
                will
                be allocated to all Eligible Participants who are Nonhighly Compensated
                Employees as a uniform percentage of Section 401(k) Deferrals made
                during
                the Plan Year. Any QNECs contributed under this subsection (2) which
                are
                not specifically authorized under Part 4C, #22 of the Agreement will
                be
                allocated to all Eligible Participants who are Nonhighly Compensated
                Employees as a uniform percentage of Included Compensation. See Sections
                2.3(c) and (e), as applicable.

            

    

     

     

    
      
        
        

      

      
        97

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (3)

            	
              Recharacterization.
                If
                Employee After-Tax Contributions are permitted under Part 4D of the
                Agreement, the Plan Administrator, in its sole discretion, may permit
                a
                Participant to treat any Excess Contributions that are allocated
                to that
                Participant as if he/she received the Excess Contributions as a
                distribution from the Plan and then contributed such amounts to the
                Plan
                as Employee After-Tax Contributions. Any amounts recharacterized
                under
                this subsection (3) will be 100% vested at all times. Amounts may
                not be
                recharacterized by a Highly Compensated Employee to the extent that
                such
                amount in combination with other Employee After-Tax Contributions
                made by
                that Participant would exceed any limit on Employee After-Tax
                Contributions under Part 4D of the
                Agreement.

            

    

    

    Recharacterization
      must occur no later than 21⁄2 months after the last day of the Plan Year in which
      such Excess Contributions arise and is deemed to occur no earlier than the
      date
      the last Highly Compensated Employee is informed in writing of the amount
      recharacterized and the consequences thereof. Recharacterized amounts will
      be
      taxable to the Participant for the Participant's taxable year in which the
      Participant would have received such amounts in cash had he/she not deferred
      such amounts into the Plan.

    

    
      	 	
              (e)

            	
              Adjustment
                of deferral rate for Highly Compensated Employees.
                The Employer may suspend (or automatically reduce the rate of) Section
                401(k) Deferrals for the Highly Compensated Employee Group, to the
                extent
                necessary to satisfy the ADP Test or to reduce the margin of failure.
                A
                suspension or reduction shall not affect Section 401(k) Deferrals
                already
                contributed by the Highly Compensated Employees for the Plan Year.
                As of
                the first day of the subsequent Plan Year, Section 401(k) Deferrals
                shall
                resume at the levels stated in the Salary Reduction Agreements of
                the
                Highly Compensated Employees.

            

    

    

    
      	
              17.3

            	
              Nondiscrimination
                Testing of Employer Matching Contributions and Employee After-Tax
                Contributions - ACP Test. Except
                as provided under Section 17.6 for Safe Harbor 401(k) Plans, if the
                Employer elects to provide Employer Matching Contributions under
                Part 4B
                of the Agreement or to permit Employee After-Tax Contributions under
                Part
                4D of the Agreement, the Employer Matching Contributions (including
                QMACs
                that are not included in the ADP Test) and/or Employee After-Tax
                Contributions made for Highly Compensated Employees must satisfy
                the
                Actual Contribution Percentage Test ("ACP Test") for each Plan Year.
                The
                Plan Administrator shall maintain records sufficient to demonstrate
                satisfaction of the ACP Test, including the amount of any Section
                401(k)
                Deferrals or QNECs included in such test, pursuant to subsection
                (c)
                below. If the Plan fails the ACP Test for any Plan Year, the correction
                provisions under subsection (d) below will
                apply.

            

    

    

    
      	 	
              (a)

            	
              ACP
                Test testing methods. For
                Plan Years beginning on or after January 1, 1997, the ACP Test will
                be
                performed using the Prior Year Testing Method or the Current Year
                Testing
                Method, as selected under Part 4F, #31 of the Agreement. If the Employer
                does not select a testing method under Part 4F, #31 of the Agreement,
                the
                Plan will be deemed to use the Current Year Testing Method. For Plan
                Years
                beginning before January 1, 1997, the Current Year Testing Method
                is
                deemed to have been in effect. If the Plan is a Safe Harbor 401(k)
                Plan,
                as designated under Part 4E of the Agreement, the Current Year Testing
                Method must be selected.

            

    

    

    
      	 	
              (1)

            	
              Prior
                Year Testing Method. Under
                the Prior Year Testing Method, the Average Contribution Percentage
                ("ACP")
                of the Highly Compensated Employee Group (as defined in Section 17.7(e))
                for the current Plan Year is compared with the ACP of the Nonhighly
                Compensated Employee Group (as defined in Section 17.7(f)) for the
                prior
                Plan Year. If the Employer elects to use the Prior Year Testing Method
                under Part 4F of the Agreement, the Plan must satisfy one of the
                following
                tests for each Plan Year:

            

    

    

    
      	 	
              (i)

            	
              The
                ACP of the Highly Compensated Employee Group for the current Plan
                Year
                shall not exceed 1.25 times the ACP of the Nonhighly Compensated
                Employee
                Group for the prior Plan Year.

            

    

    

    
      	 	
              (ii)

            	
              The
                ACP of the Highly Compensated Employee Group for the current Plan
                Year
                shall not exceed the percentage (whichever is less) determined by
                (A)
                adding 2 percentage points to the ACP of the Nonhighly Compensated
                Employee Group for the prior Plan Year or (B) multiplying the ACP
                of the
                Nonhighly Compensated Employee Group for the prior Plan Year by
                2.

            

    

    

    
      	 	
              (2)

            	
              Current
                Year Testing Method. Under
                the Current Year Testing Method, the ACP of the Highly Compensated
                Employee Group for the current Plan Year is compared to the ACP of
                the
                Nonhighly Compensated Employee Group for the current Plan Year. If
                the
                Employer elects to use the Current Year Testing Method under Part
                4F of
                the Agreement, the Plan must satisfy the ACP Test, as described in
                subsection (1) above, for each Plan Year, but using the ACP of the
                Nonhighly Compensated Employee Group for the current Plan Year instead
                of
                for the prior Plan Year. If the Employer elects to use the Current
                Year
                Testing Method, it may switch to the Prior Year Testing Method only
                if the
                Plan satisfies the requirements for changing to the Prior Year Testing
                Method as set forth in IRS Notice 98-1 (or superseding
                guidance).

            

    

     

     

    
      
        
        

      

      
        98

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (b)

            	
              Special
                rule for first Plan Year. For
                the first Plan Year that the Plan includes either an Employer Matching
                Contribution formula or permits Employee After-Tax Contributions,
                the
                Employer may elect under Part 4F, #33.a. of the Agreement to apply
                the ACP
                Test using the Prior Year Testing Method, by assuming the ACP for
                the
                Nonhighly Compensated Employee Group is 3%. Alternatively, the Employer
                may elect in Part 4F, #33.b. of the Agreement to use the Current
                Year
                Testing Method using the actual data for the Nonhighly Compensated
                Employee Group in the first Plan Year. This first Plan Year rule
                does not
                apply if this Plan is a successor to a plan that was subject to the
                ACP
                Test or if the Plan is aggregated for purposes of applying the ACP
                Test
                with another plan that was subject to the ACP test in the prior Plan
                Year.
                For subsequent Plan Years, the testing method selected under Part
                4F, #31
                will apply.

            

    

    

    
      	 	
              (c)

            	
              Use
                of Section 401(k) Deferrals and QNECs under the ACP Test.
                The
                Plan Administrator may take into account all or any portion of Section
                401(k) Deferrals and QNECs (see Section 17.7(h)) made to this Plan,
                or to
                another qualified plan maintained by the Employer, for purposes of
                applying the ACP Test. QNECs may not be included in the ACP Test
                to the
                extent such amounts are included in the ADP Test for such Plan Year.
                Section 401(k) Deferrals and QNECs made to another qualified plan
                maintained by the Employer may also be taken into account, so long
                as the
                other plan has the same Plan Year as this Plan. To include Section
                401(k)
                Deferrals under the ACP Test, the Plan must satisfy the ADP Test
                taking
                into account all Section 401(k) Deferrals, including those used under
                the
                ACP Test, and taking into account only those Section 401(k) Deferrals
                not
                included in the ACP Test. To include QNECs under the ACP Test, all
                Employer Nonelective Contributions, including the QNECs, must satisfy
                Code
                §401(a)(4). In addition, the Employer Nonelective Contributions, excluding
                any QNECs used in the ADP Test or ACP Test, must also satisfy Code
                §401(a)(4). QNECs may only be used to correct an ACP Test violation
                if the
                Current Year Testing Method is selected under Part 4F, #31.b. of
                the
                401(k) Agreement.

            

    

    

    
      	 	
              (1)

            	
              Timing
                of contributions. In
                order to be used in the ACP Test for a given Plan Year, QNECs must
                be made
                before the end of the 12-month period immediately following the Plan
                Year
                for which they are allocated. If the Employer is using the Prior
                Year
                Testing Method (as described in subsection (a)(1) above), QNECs taken
                into
                account for the Nonhighly Compensated Employee Group must be allocated
                for
                the prior Plan Year, and must be made no later than the end of the
                12-month period immediately following such Plan Year. (See Section
                7.4(a)
                for rules regarding the appropriate Limitation Year for which such
                contributions will be applied for purposes of the Annual Additions
                Limitation under Code §415.)

            

    

    

    
      	 	
              (2)

            	
              Double-counting
                limits. This
                paragraph applies if, in any Plan Year beginning after December 31,
                1998,
                the Prior Year Testing Method is used to run the ACP Test and, in
                the
                prior Plan Year, the Current Year Testing Method was used to run
                the ACP
                Test. If this paragraph applies, the following contributions are
                disregarded in calculating the ACP of the Nonhighly Compensated Employee
                Group for the prior Plan Year:

            

    

    

    
      	 	
              (i)

            	
              All
                QNECs that were included in either the ADP Test or ACP Test for the
                prior
                Plan Year.

            

    

    

    
      	 	
              (ii)

            	
              All
                Section 401(k) Deferrals, regardless of how used for testing purposes
                in
                the prior Plan Year.

            

    

    

    
      	 	
              (iii)

            	
              Any
                QMACs that were included in the ADP Test for the prior Plan
                Year.

            

    

    

    For
      purposes of applying the double-counting limits, if actual data of the Nonhighly
      Compensated Employee Group is used for a first Plan Year described in subsection
      (b) above, the Plan is still considered to be using the Prior Year Testing
      Method for that first Plan Year. Thus, the double-counting limits do not apply
      if the Prior Year Testing Method is used for the next Plan Year.

    

    
      	 	
              (3)

            	
              Testing
                flexibility. The
                Plan Administrator is expressly granted the full flexibility permitted
                by
                applicable Treasury regulations to determine the amount of Section
                401(k)
                Deferrals and QNECs used in the ACP Test. Section 401(k) Deferrals
                and
                QNECs taken into account under the ACP Test do not have to be uniformly
                determined for each Eligible Participant, and may represent all or
                any
                portion of the Section 401(k) Deferrals and QNECs allocated to each
                Eligible Participant, provided the conditions described above are
                satisfied. For Plan Years beginning after the first Plan
                Year.

            

    

    

    
      	 	
              (d)

            	
              Correction
                of Excess Aggregate Contributions. If
                the Plan fails the ACP Test for a Plan Year, the Plan Administrator
                may
                use any combination of the correction methods under this Section
                to
                correct the Excess Aggregate Contributions under the Plan. (See Section
                17.7(c) for the definition of Excess Aggregate
                Contributions.)

            

    

     

     

    
      
        
        

      

      
        99

        
          

        

      

      
        
        

      

    

    
 

    
      	 	
              (1)

            	
              Corrective
                distribution of Excess Aggregate Contributions. If
                the Plan fails the ACP Test for a Plan Year, the Plan Administrator
                may,
                in its discretion, distribute Excess Aggregate Contributions (including
                any allocable income or loss) no later than the last day of the following
                Plan Year to correct the ACP Test violation. Excess Aggregate
                Contributions will be distributed only to the extent they are vested
                under
                Article 4, determined as of the last day of the Plan Year for which
                the
                contributions are made to the Plan. To the extent Excess Aggregate
                Contributions are not vested, the Excess Aggregate Contributions,
                plus any
                income and minus any loss allocable thereto, shall be forfeited in
                accordance with Section 5.3(d)(1). If the Excess Aggregate Contributions
                are distributed more than 21⁄2 months after the last day of the Plan Year in
                which such excess amounts arose, a 10-percent excise tax will be
                imposed
                on the Employer with respect to such
                amounts.

            

    

    

    
      	 	
              (i)

            	
              Amount
                to be distributed. In
                determining the amount of Excess Aggregate Contributions to be distributed
                to a Highly Compensated Employee under this Section, Excess Aggregate
                Contributions are first allocated equally to the Highly Compensated
                Employee(s) with the largest dollar amount of contributions taken
                into
                account under the ACP Test for the Plan Year in which the excess
                occurs.
                The Excess Aggregate Contributions allocated to such Highly Compensated
                Employee(s) reduce the dollar amount of the contributions taken into
                account under the ACP Test for such Highly Compensated Employee(s)
                until
                all of the Excess Aggregate Contributions are allocated or until
                the
                dollar amount of such contributions for the Highly Compensated Employee(s)
                is reduced to the next highest dollar amount of such contributions
                for any
                other Highly Compensated Employee(s). If there are Excess Aggregate
                Contributions remaining, the Excess Aggregate Contributions continue
                to be
                allocated in this manner until all of the Excess Aggregate Contributions
                are allocated.

            

    

    

    
      	 	
              (ii)

            	
              Allocable
                gain or loss. A
                corrective distribution of Excess Aggregate Contributions must include
                any
                allocable gain or loss for the Plan Year in which the excess occurs.
                For
                this purpose, allocable gain or loss on Excess Aggregate Contributions
                may
                be determined in any reasonable manner, provided the manner used
                is
                applied uniformly and in a manner that is reasonably reflective of
                the
                method used by the Plan for allocating income to Participants'
                Accounts.

            

    

    

    
      	 	
              (iii)

            	
              Coordination
                with other provisions. A
                corrective distribution of Excess Aggregate Contributions made by
                the end
                of the Plan Year following the Plan Year in which the excess occurs
                may be
                made without consent of the Participant or the Participant's spouse,
                and
                without regard to any distribution restrictions applicable under
                Article 8
                or Article 9. Excess Aggregate Contributions are treated as Annual
                Additions for purposes of Code §415 even if distributed from the Plan. A
                corrective distribution of Excess Aggregate Contributions is not
                treated
                as a distribution for purposes of applying the required minimum
                distribution rules under Article
                10.

            

    

    

    
      	 	
              (iv)

            	
              Accounting
                for Excess Aggregate Contributions. Excess
                Aggregate Contributions are distributed from the following sources
                and in
                the following priority:

            

    

    

    
      	 	
              (A)

            	
              Employee
                After-Tax Contributions that are not
                matched;

            

    

    

    
      	 	
              (B)

            	
              proportionately
                from Employee After-Tax Contributions not distributed under (A) and
                related Employer Matching Contributions that are included in the
                ACP
                Test;

            

    

    

    
      	 	
              (C)

            	
              Employer
                Matching Contributions included in the ACP Test that are not distributed
                under (B);

            

    

    

    
      	 	
              (D)

            	
              Section
                401(k) Deferrals included in the ACP Test that are not
                matched;

            

    

    

    
      	 	
              (E)

            	
              proportionately
                from Section 401(k) Deferrals included in the ACP Test that are not
                distributed under (D) and related Employer Matching Contributions
                that are
                included in the ACP Test and not distributed under (B) or (C);
                and

            

    

    

    
      	 	
              (F)

            	
              QNECs
                included in the ACP Test.

            

    

    

    
      	 	
              (2)

            	
              Making
                QMACs or QNECs. Regardless
                of any elections under Part 4B, #18 or Part 4C, #22 of the Agreement,
                the
                Employer may make additional QMACs and/or QNECs to the Plan on behalf
                of
                the Nonhighly Compensated Employees in order to correct an ACP Test
                violation to the extent such amounts are not used in the ADP Test.
                Any
                QMACs contributed under this subsection (2) which are not specifically
                authorized under Part 4B, #18 of the Agreement will be allocated
                to all
                Eligible Participants who are Nonhighly Compensated Employees as
                a uniform
                percentage of Section 401(k) Deferrals made during the Plan Year.
                Any
                QNECs contributed under this subsection (2) which are not specifically
                authorized under Part 4C, #22 of the Agreement will be allocated
                to all
                Eligible Participants who are Nonhighly Compensated Employees as
                a uniform
                percentage of Included Compensation. See Sections 2.3(c) and (e),
                as
                applicable.

            

    

     

     

    
      
        
        

      

      
        100

        
          

        

      

      
        
        

      

    

     

    
      	 	
              (e)
                

            	
              Adjustment
                of contribution rate for Highly Compensated
                Employees.
                The Employer may suspend (or automatically reduce the rate of) Employee
                After-Tax Contributions for the Highly Compensated Employee Group,
                to the
                extent necessary to satisfy the ACP Test or to reduce the margin
                of
                failure. A suspension or reduction shall not affect Employee After-Tax
                Contributions already contributed by the Highly Compensated Employees
                for
                the Plan Year. As of the first day of the subsequent Plan Year, Employee
                After-Tax Contributions shall resume at the levels elected by the
                Highly
                Compensated Employees.

            

    

    

    
      	
              17.4

            	
              Multiple
                Use Test. If
                both an ADP Test and an ACP Test are run for the Plan Year, and the
                Plan
                does not pass the 1.25 test under either the ADP Test or the ACP
                Test, the
                Plan must satisfy a special Multiple Use Test, unless such Multiple
                Use
                Test is repealed or modified by statute, or other IRS
                guidance.

            

    

    

    
      	 	
              (a)

            	
              Aggregate
                Limit. Under
                the Multiple Use Test, the sum of the ADP and the ACP for the Highly
                Compensated Employee Group may not exceed the Plan's Aggregate Limit.
                For
                this purpose, the ADP and ACP of the Highly Compensated Employees
                are
                determined after any corrections required to meet the ADP and ACP
                tests
                and are deemed to be the maximum permitted under such tests for the
                Plan
                Year. In applying the Multiple Use Test, the Plan's Aggregate Limit
                is the
                sum of (1) and (2):

            

    

    

    
      	 	
              (1)

            	
              1.25
                times the greater of: (i) the ADP of the Nonhighly Compensated Employee
                Group or (ii) the ACP of the Nonhighly Compensated Employee Group;
                and

            

    

    

    
      	 	
              (2)

            	
              the
                lesser of 2 times or 2 plus the lesser of: (i) the ADP of the Nonhighly
                Compensated Employee Group or (ii) the ACP of the Nonhighly Compensated
                Employee Group.

            

    

    

    Alternatively,
      if it results in a larger amount, the Aggregate Limit is the sum of (3) and
      (4):

    

    
      	 	
              (3)

            	
              1.25
                times the lesser of: (i) the ADP of the Nonhighly Compensated Employee
                Group or (ii) the ACP of the Nonhighly Compensated Employee Group;
                and

            

    

    

    
      	 	
              (4)

            	
              the
                lesser of 2 times or 2 plus the greater of: (i) the ADP of the Nonhighly
                Compensated Employee Group or (ii) the ACP of the Nonhighly Compensated
                Employee Group.

            

    

    

    The
      Aggregate Limit is calculated using the ADP and ACP of the Nonhighly Compensated
      Employee Group that is used in performing the ADP Test and ACP Test for the
      Plan
      Year. Thus, if the Prior Year Testing Method is being used, the Aggregate Limit
      is calculated by using the applicable percentage of the Nonhighly Compensated
      Employee Group for the prior Plan Year. If the Current Year Testing Method
      is
      being used, the Aggregate Limit is calculated by using the applicable percentage
      of the Nonhighly Compensated Employee Group for the current Plan
      Year.

    

    
      	 	
              (b)

            	
              Correction
                of the Multiple Use Test. If
                the Multiple Use Test is not passed, the following corrective action
                will
                be taken.

            

    

    

    
      	 	
              (1)

            	
              Corrective
                distributions. The
                Plan will make corrective distributions (or additional corrective
                distributions, if corrective distributions are already being made
                to
                correct a violation of the ADP Test or ACP Test), to the extent other
                corrective action is not taken or such other action is not sufficient
                to
                completely eliminate the Multiple Use Test violation. Such corrective
                distributions may be determined as if they were being made to correct
                a
                violation of the ADP Test or a violation of the ACP Test, or a combination
                of both, as determined by the Plan Administrator. Any corrective
                distribution that is treated as if it were correcting a violation
                of the
                ADP Test will be determined under the rules described in Section
                17.2(d).
                Any corrective distribution that is treated as if it were correcting
                a
                violation of the ACP Test will be determined under the rules described
                in
                Section 17.3(d).

            

    

    

    
      	 	
              (2)

            	
              Making
                QMACs or QNECs. Regardless
                of any elections under Part 4B, #18 or Part 4C, #22 of the Agreement,
                the
                Employer may make additional QMACs or QNECs, so that the resulting
                ADP
                and/or ACP of the Nonhighly Compensated Employee Group is increased
                to the
                extent necessary to satisfy the Multiple Use Test. Any QMACs contributed
                under this subsection (2) which are not specifically authorized under
                Part
                4B, #18 of the Agreement will be allocated to all Eligible Participants
                who are Nonhighly Compensated Employees as a uniform percentage of
                Section
                401(k) Deferrals made during the Plan Year. Any QNECs contributed
                under
                this subsection (2) which are not specifically authorized under Part
                4C,
                #22 of the Agreement will be allocated to all Eligible Participants
                who
                are Nonhighly Compensated Employees as a uniform percentage of Included
                Compensation. See Sections 2.3(c) and (e), as
                applicable.

            

    

    
      
        
        

      

      
        101

        
          

        

      

       

    

    

    
      	
              17.5

            	
              Special
                Testing Rules. This
                Section describes special testing rules that apply to the ADP Test
                or the
                ACP Test. In some cases, the special testing rule is optional, in
                which
                case, the election to use such rule is solely within the discretion
                of the
                Plan Administrator.

            

    

    

    
      	 	
              (a)

            	
              Special
                rule for determining ADP and ACP of Highly Compensated Employee Group.
                When
                calculating the ADP or ACP of the Highly Compensated Employee Group
                for
                any Plan Year, a Highly Compensated Employee's Section 401(k) Deferrals,
                Employee After-Tax Contributions, and Employer Matching Contributions
                under all qualified plans maintained by the Employer are taken into
                account as if such contributions were made to a single plan. If the
                plans
                have different Plan Years, the contributions made in all Plan Years
                that
                end in the same calendar year are aggregated under this paragraph.
                This
                aggregation rule does not apply to plans that are required to be
                disaggregated under Code §410(b).

            

    

    

    
      	 	
              (b)

            	
              Aggregation
                of plans.
                When calculating the ADP Test and the ACP Test, plans that are
                permissively aggregated for coverage and nondiscrimination testing
                purposes are treated as a single plan. This aggregation rule applies
                to
                determine the ADP or ACP of both the Highly Compensated Employee
                Group and
                the Nonhighly Compensated Employee Group. Any adjustments to the
                ADP of
                the Nonhighly Compensated Employee Group for the prior year will
                be made
                in accordance with Notice 98-1 and any superseding guidance, unless
                the
                Employer has elected in Part 4F, #31.b. of the 401(k) Agreement to
                use the
                Current Year Testing Method. Aggregation described in this paragraph
                is
                not permitted unless all plans being aggregated have the same Plan
                Year
                and use the same testing method for the applicable
                test.

            

    

    

    
      	 	
              (c)

            	
              Disaggregation
                of plans.

            

    

    

    
      	 	
              (1)

            	
              Plans
                covering Union Employees and non-Union Employees. If
                the Plan covers Union Employees and non-Union Employees, the Plan
                is
                mandatorily disaggregated for purposes of applying the ADP Test and
                the
                ACP Test into two separate plans, one covering the Union Employees
                and one
                covering the non-Union Employees. A separate ADP Test must be applied
                for
                each disaggregated portion of the Plan in accordance with applicable
                Treasury regulations. A separate ACP Test must be applied to the
                disaggregated portion of the Plan that covers the non-Union Employees.
                The
                disaggregated portion of the Plan that includes the Union Employees
                is
                deemed to pass the ACP Test.

            

    

    

    
      	 	
              (2)

            	
              Otherwise
                excludable Employees. If
                the minimum coverage test under Code §410(b) is performed by
                disaggregating "otherwise excludable Employees" (i.e., Employees
                who have
                not satisfied the maximum age 21 and one Year of Service eligibility
                conditions permitted under Code §410(a)), then the Plan is treated as two
                separate plans, one benefiting the otherwise excludable Employees
                and the
                other benefiting Employees who have satisfied the maximum age and
                service
                eligibility conditions. If such disaggregation applies, the following
                operating rules apply to the ADP Test and the ACP
                Test.

            

    

    

    
      	 	
              (i)

            	
              For
                Plan Years beginning before January 1, 1999, the ADP Test and the
                ACP Test
                are applied separately for each disaggregated plan. If there are
                no Highly
                Compensated Employees benefiting under a disaggregated plan, then
                no ADP
                Test or ACP Test is required for such
                plan.

            

    

    

    
      	 	
              (ii)

            	
              For
                Plan Years beginning after December 31, 1998, instead of the rule
                under
                subsection (i), only the disaggregated plan that benefits the Employees
                who have satisfied the maximum age and service eligibility conditions
                permitted under Code §410(a) is subject to the ADP Test and the ACP Test.
                However, any Highly Compensated Employee who is benefiting under
                the
                disaggregated plan that includes the otherwise excludable Employees
                is
                taken into account in such tests. The Employer may elect to apply
                the rule
                in subsection (i) instead.

            

    

    

    
      	 	
              (3)

            	
              Corrective
                action for disaggregated plans. Any
                corrective action authorized by this Article may be determined separately
                with respect to each disaggregated portion of the Plan. A corrective
                action taken with respect to a disaggregated portion of the Plan
                need not
                be consistent with the method of correction (if any) used for another
                disaggregated portion of the Plan. In the case of a Nonstandardized
                Agreement, to the extent the Agreement authorizes the Employer to
                make
                discretionary QNECs or discretionary QMACs, the Employer is expressly
                permitted to designate such QNECs or QMACs as allocable only to Eligible
                Participants in a particular disaggregated portion of the
                Plan.

            

    

    
      
        
        

      

      
        102

        
          

        

      

       

    

     

    
      	 	
              (d)

            	
              Special
                rules for the Prior Year Testing Method. If
                the Plan uses the Prior Year Testing Method, and an election made
                under
                subsection (b) or (c) above is inconsistent with the election made
                in the
                prior Plan Year, the plan coverage change rules described in IRS
                Notice
                98-1 (or other successor guidance) will apply in determining the
                ADP and
                ACP for the Nonhighly Compensated Employee
                Group.

            

    

    

    
      	
              17.6

            	
              Safe
                Harbor 401(k) Plan Provisions. For
                Plan Years beginning after December 31, 1998, the ADP Test described
                in
                Section 17.2 is deemed to be satisfied for any Plan Year in which
                the Plan
                qualifies as a Safe Harbor 401(k) Plan. In addition, if Employer
                Matching
                Contributions are made for such Plan Year, the ACP Test is deemed
                satisfied with respect to such contributions if the conditions of
                subsection (c) below are satisfied. To qualify as a Safe Harbor 401(k)
                Plan, the requirements under this Section 17.6 must be satisfied
                for the
                entire Plan Year. This Section contains the rules that must be met
                for the
                Plan to qualify as a Safe Harbor 401(k)
                Plan.

            

    

    

    Part
      4E
      of the Agreement allows the Employer to designate the manner in which it will
      comply with the safe harbor requirements. If the Employer wishes to designate
      the Plan as a Safe Harbor 401(k) Plan, it should complete Part 4E of the
      Agreement. The safe harbor provisions described in this Section are not
      applicable unless the Plan is identified as a Safe Harbor 401(k) Plan under
      Part
      4E. The election under Part 4E to be a Safe Harbor 401(k) Plan is effective
      for
      all Plan Years beginning with the Effective Date of the Plan (or January 1,
      1999, if later) unless the Employer elects otherwise under Appendix B-5.b.
      of
      the Agreement. In addition, to qualify as a Safe Harbor 401(k) Plan, the Current
      Year Testing Method (as described in Section 17.3(a)(2)) must be elected under
      Part 4F, #31 of the Agreement. (See Section 20.7 for rules regarding the
      application of the Safe Harbor 401(k) Plan provisions for Plan Years beginning
      before the date this Plan is adopted.)

    

    
      	 	
              (a)

            	
              Safe
                harbor conditions. To
                qualify as a Safe Harbor 401(k) Plan, the Plan must satisfy the
                requirements under subsections (1), (2), (3) and (4)
                below.

            

    

    

    
      	 	
              (1)

            	
              Safe
                Harbor Contribution. The
                Employer must provide a Safe Harbor Matching Contribution or a Safe
                Harbor
                Nonelective Contribution under the Plan. The Employer must designate
                the
                type and amount of the Safe Harbor Contribution under Part 4E of
                the
                Agreement. The Safe Harbor Contribution must be made to the Plan
                no later
                than 12 months following the close of the Plan Year for which it
                is being
                used to qualify the Plan as a Safe Harbor 401(k)
                Plan.

            

    

    

    The
      Employer may elect under Part 4E, #30 of the Agreement to provide the Safe
      Harbor Contribution to all Eligible Participants or only to Eligible
      Participants who are Nonhighly Compensated Employees. Alternatively, the
      Employer may elect under Part 4E, #30.c. to provide the Safe Harbor Contribution
      to all Nonhighly Compensated Employees who are Eligible Participants and all
      Highly Compensated Employees who are Eligible Participants but who are not
      Key
      Employees. This permits a Plan providing the Safe Harbor Nonelective
      Contribution to use such amounts to satisfy the top-heavy minimum contribution
      requirements under Article 16.

    

    In
      determining who is an Eligible Participant for purposes of the Safe Harbor
      Contribution, the eligibility conditions applicable to Section 401(k) Deferrals
      under Part 1, #5 of the Agreement apply. However, the Employer may elect under
      Part 4E, #30.d. to apply a one Year of Service (as defined in Section 1.4(b))
      and an age 21 eligibility condition for the Safe Harbor Contribution, regardless
      of the eligibility conditions selected for Section 401(k) Deferrals under Part
      1, #5 of the Agreement. Unless elected otherwise under Part 2, #8.f., column
      (1)
      of the Nonstandardized Agreement, the special eligibility rule under Part 4E,
      #30.d. will be applied as if the Employer elected under Part 2, #7.a., column
      (1) and Part 2, #8.a., column (1) of the Agreement to use semi-annual Entry
      Dates following completion of the minimum age and service conditions. If
      different eligibility conditions are selected for the Safe Harbor Contribution,
      additional testing requirements may apply in accordance with IRS Notice
      2000-3.

    

    
      	 	
              (i)

            	
              Safe
                Harbor Matching Contribution. The
                Employer may elect under Part 4E, #27 of the Agreement to make the
                Safe
                Harbor Matching Contribution with respect to each Eligible Participant's
                applicable contributions. For this purpose, an Eligible Participant's
                applicable contributions are the total Section 401(k) Deferrals and
                Employee After-Tax Contributions the Eligible Participant makes under
                the
                Plan. However, the Employer may elect under Part 4E, #27.d. to exclude
                Employee After-Tax Contributions from the definition of applicable
                contributions for purposes of applying the Safe Harbor Matching
                Contribution formula.

            

    

    

    The
      Safe
      Harbor Matching Contribution may be made under a basic formula or an enhanced
      formula. The basic formula under Part 4E, #27.a. provides an Employer Matching
      Contribution that equals:

    
      
        
        

      

      
        103

        
          

        

      

       

    

     

    
      	 	
              (A)

            	
              100%
                of the amount of a Participant's applicable contributions that do
                not
                exceed 3% of the Participant's Included Compensation,
                plus

            

    

    

    
      	 	
              (B)

            	
              50%
                of the amount of a Participant's applicable contributions that exceed
                3%,
                but do not exceed 5%, of the Participant's Included
                Compensation.

            

    

    

    The
      enhanced formula under Part 4E, #27.b. provides an Employer Matching
      Contribution that is not less, at each level of applicable contributions, than
      the amount required under the basic formula. Under the enhanced formula, the
      rate of Employer Matching Contributions may not increase as an Employee's rate
      of applicable contributions increase.

    

    The
      Plan
      will not fail to be a Safe Harbor 401(k) Plan merely because Highly Compensated
      Employees also receive a contribution under the Plan. However, an Employer
      Matching Contribution will not satisfy this Section if any Highly Compensated
      Employee is eligible for a higher rate of Employer Matching Contribution than
      is
      provided for any Nonhighly Compensated Employee who has the same rate of
      applicable contributions.

    

    In
      applying the Safe Harbor Matching Contribution formula under Part 4E, #27 of
      the
      Agreement, the Employer may elect under Part 4E, #27.c.(1) to determine the
      Safe
      Harbor Matching Contribution on the basis of all applicable contributions a
      Participant makes during the Plan Year. Alternatively, the Employer may elect
      under Part 4E, #27.c.(2) - (4) to determine the Safe Harbor Matching
      Contribution on a payroll, monthly, or quarterly basis. If the Employer elects
      to use a period other than the Plan Year, the Safe Harbor Matching Contribution
      with respect to a payroll period must be deposited into the Plan by the last
      day
      of the Plan Year quarter following the Plan Year quarter for which the
      applicable contributions are made.

    

    In
      addition to the Safe Harbor Matching Contribution, an Employer may elect under
      Part 4B of the Agreement to make Employer Matching Contributions that are
      subject to the normal vesting schedule and distribution rules applicable to
      Employer Matching Contributions. See subsection (c) below for a discussion
      of
      the effect of such additional Employer Matching Contributions on the ACP
      Test.

    

    The
      Employer may amend the Plan during the Plan Year to reduce or eliminate the
      Safe
      Harbor Matching Contribution elected under Part 4E, #27 of the Agreement,
      provided a supplemental notice is given to all Eligible Participants explaining
      the consequences and effective date of the amendment, and that such Eligible
      Participants have a reasonable opportunity (including a reasonable period)
      to
      change their Section 401(k) Deferral and/or Employee After-Tax Contribution
      elections, as applicable. The amendment reducing or eliminating the Safe Harbor
      Matching Contribution must be effective no earlier than the later of: (A) 30
      days after Eligible Participants are given the supplemental notice or (B) the
      date the amendment is adopted. Eligible Participants must be given a reasonable
      opportunity (and reasonable period) prior to the reduction or elimination of
      the
      Safe Harbor Matching Contribution to change their Section 401(k) Deferral or
      Employee After-Tax Contribution elections, as applicable. If the Employer amends
      the Plan to reduce or eliminate the Safe Harbor Matching Contribution, the
      Plan
      is subject to the ADP Test and ACP Test for the entire Plan Year.

    

    
      	 	
              (ii)

            	
              Safe
                Harbor Nonelective Contribution. The
                Employer may elect under Part 4E, #28 of the Agreement to make a
                Safe
                Harbor Nonelective Contribution of at least 3% of Included Compensation.
                The Employer may elect under Part 4E, #28.b. to retain discretion
                to
                increase the amount of the Safe Harbor Nonelective Contribution in
                excess
                of the percentage designated under Part 4E, #28. In addition, the
                Employer
                may provide for additional discretionary Employer Nonelective
                Contributions under Part 4C of the Agreement (in addition to the
                Safe
                Harbor Contribution under this Section) which are subject to the
                normal
                vesting schedule and distribution rules applicable to Employer Nonelective
                Contributions.

            

    

    

    
      	 	
              (A)

            	
              Supplemental
                notice. The
                Employer may elect under Part 4E, #28.a. of the Agreement to provide
                the
                Safe Harbor Nonelective Contribution authorized under Part 4E, #28
                only if
                the Employer provides a supplemental notice to Participants indicating
                its
                intention to provide such Safe Harbor Nonelective Contribution. If
                Part
                4E, #28.a. is selected, to qualify as a Safe Harbor 401(k) Plan under
                Part
                4E, the Employer must notify its Eligible Employees in the annual
                notice
                described in subsection (4) below that the Employer may
                provide the Safe Harbor Nonelective Contribution authorized under
                Part 4E,
                #28 of the Agreement and that a supplemental notice will be provided
                at
                least 30 days prior to the last day of the Plan Year if the Employer
                decides to make the Safe Harbor Nonelective Contribution. The supplemental
                notice indicating the Employer's intention to make the Safe Harbor
                Nonelective Contribution must be provided no later than 30 days prior
                to
                the last day of the Plan Year for the Plan to qualify as a Safe Harbor
                401(k) Plan. If the Employer selects Part 4E, #28.a. of the Agreement
                but
                does not provide the supplemental notice in accordance with this
                paragraph, the Employer is not obligated to make such contribution
                and the
                Plan does not qualify as a Safe Harbor 401(k) Plan. The Plan will
                qualify
                as a Safe Harbor 401(k) Plan for subsequent Plan Years if the appropriate
                notices are provided for such years.

            

    

    
      
        
        

      

      
        104

        
          

        

      

       

    

     

    
      	 	
              (B)

            	
              Separate
                Plan. The
                Employer may elect under Part 4E, #28.c. of the Agreement to provide
                the
                Employer Nonelective Contribution under another Defined Contribution
                Plan
                maintained by the Employer. The Employer Nonelective Contribution
                under
                such other plan must satisfy the conditions under this Section 17.6
                for
                this Plan to qualify as a Safe Harbor 401(k) Plan. Under the Standardized
                Agreement, the other plan designated under Part 4E, #28.c. must be
                a
                Paired Plan as defined in Section
                22.132.

            

    

    

    
      	 	
              (I)

            	
              Profit
                sharing plan Agreement. If
                the Plan designated under Part 4E, #28.c. is a profit sharing plan
                Agreement under this Prototype Plan, the Employer must select Part
                4,
                #12.f. under the profit sharing plan Nonstandardized Agreement or
                Part 4,
                #12.e. under the profit sharing plan Standardized Agreement, as
                applicable. The Employer may elect to provide other Employer Contributions
                under Part 4, #12 of the profit sharing plan Agreement, however,
                the first
                amounts allocated under the profit sharing plan Agreement will be
                the Safe
                Harbor Nonelective Contribution required under the 401(k) plan Agreement.
                Any Employer Contributions designated under Part 4, #12 of the profit
                sharing plan Agreement are in addition to the Safe Harbor Contribution
                required under the 401(k) plan Agreement. (If the only Employer
                Contribution to be made under the profit sharing plan Agreement is
                the
                Safe Harbor Nonelective Contribution, no other selection need be
                completed
                under Part 4 of the profit sharing plan Agreement (other than Part
                4,
                #12.f. of the Nonstandardized Agreement or Part 4, #12.e. of the
                Standardized Agreement, as
                applicable).)

            

    

    

    If
      the
      Employer elects to provide the Safe Harbor Nonelective Contribution under the
      profit sharing plan Agreement, the Employer must select either the Pro Rata
      Allocation Method under Part 4, #13.a. or the Permitted Disparity Method under
      Part 4, #13.b. of the profit sharing plan Agreement. If the Employer elects
      the
      Pro Rata Allocation Method, the first amounts allocated under the Pro Rata
      Allocation Method will be deemed to be the Safe Harbor Nonelective Contribution
      as required under the 401(k) plan Agreement. To the extent required under the
      401(k) plan Agreement, such amounts are subject to the conditions for Safe
      Harbor Nonelective Contributions described in subsections (2) - (4) below,
      without regard to any contrary elections under the Agreement.

    

    If
      the
      Employer elects the Permitted Disparity Method, the Safe Harbor Nonelective
      Contribution required under the 401(k) plan Agreement will be allocated before
      applying the Permitted Disparity Method of allocation. To the extent required
      under the 401(k) plan Agreement, such amounts are subject to the conditions
      for
      Safe Harbor Nonelective Contributions described in subsections (2) - (4) below
      without regard to any contrary elections under the Agreement. If additional
      amounts are contributed under the profit sharing plan Agreement, such amounts
      will be allocated under the Permitted Disparity Method. The Safe Harbor
      Nonelective Contribution may not be taken into account in applying the Permitted
      Disparity Method of allocation. 

    
      
        
        

      

      
        105

        
          

        

      

       

    

     

    
      	 	
              (II)

            	
              Money
                purchase plan Agreement. If
                the Plan designated under Part 4E, #28.c. is a money purchase plan
                Agreement under this Prototype Plan, the Employer must select Part
                4,
                #12.f. under the money purchase plan Nonstandardized Agreement or
                Part 4,
                #12.d. under the money purchase plan Standardized Agreement, as
                applicable. The Employer may elect to provide other Employer Contributions
                under Part 4, #12 of the money purchase plan Agreement, however,
                the first
                amounts allocated under the money purchase plan Agreement will be
                the Safe
                Harbor Nonelective Contribution required under the 401(k) plan Agreement.
                Any Employer Contributions designated under Part 4, #12 of the money
                purchase plan Agreement are in addition to the Safe Harbor Contribution.
                (If the only Employer Contribution to be made under the money purchase
                plan Agreement is the Safe Harbor Nonelective Contribution, no other
                need
                be completed under Part 4 of the money purchase plan Agreement (other
                than
                Part 4, #12.f. of the Nonstandardized Agreement or Part 4, #12.d.
                of the
                Standardized Agreement, as applicable).)

            

    

    

    If
      the
      Employer elects to make a Safe Harbor Contribution under the money purchase
      plan
      Agreement, the first amounts allocated under the Plan will be deemed to be
      the
      Safe Harbor Nonelective Contribution as required under the 401(k) plan
      Agreement. Such amounts will be allocated equally to all Eligible Participants
      as defined under the 401(k) plan Agreement. To the extent required under the
      401(k) plan Agreement, such amounts are subject to the conditions for Safe
      Harbor Nonelective Contributions described in subsections (2) - (4) below,
      without regard to any contrary elections under the Agreement. If the Employer
      elects the Permitted Disparity Method of contribution, the Safe Harbor
      Nonelective Contribution required under the 401(k) plan Agreement will be
      allocated before applying the Permitted Disparity Method. The Safe Harbor
      Nonelective Contribution may not be taken into account in applying the Permitted
      Disparity Method of contribution.

    

    
      	 	
              (C)

            	
              Elimination
                of Safe Harbor Nonelective Contribution. The
                Employer may amend the Plan during the Plan Year to reduce or eliminate
                the Safe Harbor Nonelective Contribution elected under Part 4E of
                the
                Agreement. The Employer must notify all Eligible Participants of
                the
                amendment and must provide each Eligible Participants with a reasonable
                opportunity (including a reasonable period) to change their Section
                401(k)
                Deferral and/or Employee After-Tax Contribution elections, as applicable.
                The amendment reducing or eliminating the Safe Harbor Nonelective
                Contribution must be effective no earlier than the later of: (A)
                30 days
                after Eligible Participants are notified of the amendment or (B)
                the date
                the amendment is adopted. If the Employer reduces or eliminates the
                Safe
                Harbor Nonelective Contribution during the Plan Year, the Plan is
                subject
                to the ADP Test (and ACP Test, if applicable) for the entire Plan
                Year.

            

    

    

    
      	 	
              (2)

            	
              Full
                and immediate vesting. The
                Safe Harbor Contribution under subsection (1) above must be 100%
                vested,
                regardless of the Employee's length of service, at the time the
                contribution is made to the Plan. Any additional amounts contributed
                under
                the Plan may be subject to a vesting
                schedule.

            

    

    

    
      	 	
              (3)

            	
              Distribution
                restrictions. Distributions
                of the Safe Harbor Contribution under subsection (1) must be restricted
                in
                the same manner as Section 401(k) Deferrals under Article 8, except
                that
                such contributions may not be distributed upon Hardship. See Section
                8.6(c).

            

    

    

    
      	 	
              (4)

            	
              Annual
                notice.
                Each Eligible Participant under the Plan must receive a written notice
                describing the Participant's rights and obligations under the Plan,
                including a description of: (i) the Safe Harbor Contribution formula
                being
                used under the Plan; (ii) any other contributions under the Plan;
                (iii)
                the plan to which the Safe Harbor Contributions will be made (if
                different
                from this Plan); (iv) the type and amount of Included Compensation
                that
                may be deferred under the Plan; (v) the administrative requirements
                for
                making and changing Section 401(k) Deferral elections; and (vi) the
                withdrawal and vesting provisions under the Plan. For any Plan Year
                that
                began in 1999, the notice requirements described in this paragraph
                are
                deemed satisfied if the notice provided satisfied a reasonable, good
                faith
                interpretation of the notice requirements under Code §401(k)(12). (See
                subsection (1)(ii) above for a special supplemental notice that may
                need
                to be provided to qualify as a Safe Harbor 401(k)
                Plan.)

            

    

    
      
        
        

      

      
        106

        
          

        

      

       

    

     

    Each
      Eligible Participant must receive the annual notice within a reasonable period
      before the beginning of the Plan Year (or within a reasonable period before
      an
      Employee becomes an Eligible Participant, if later). For this purpose, an
      Employee will be deemed to have received the notice in a timely manner if the
      Employee receives such notice at least 30 days and no more than 90 days before
      the beginning of the Plan Year. For an Employee who becomes an Eligible
      Participant during a Plan Year, the notice will be deemed timely if it is
      provided no more than 90 days prior to the date the Employee becomes an Eligible
      Participant. For Plan Years that began on or before April 1, 1999, the notice
      requirement under this subsection will be satisfied if the notice was provided
      by March 1, 1999. If an Employer first designates the Plan as a Safe Harbor
      401(k) Plan for a Plan Year that begins on or after January 1, 2000 and on
      or
      before June 1, 2000, the notice requirement under this subsection will be
      satisfied if the notice was provided by May 1, 2000.

    

    
      	 	
              (b)

            	
              Deemed
                compliance with ADP Test.
                If
                the Plan satisfies all the conditions under subsection (a) above
                to
                qualify as a Safe Harbor 401(k) Plan, the Plan is deemed to satisfy
                the
                ADP Test for the Plan Year. This Plan will not be deemed to satisfy
                the
                ADP Test for a Plan Year if an Eligible Participant is covered under
                another Safe Harbor 401(k) Plan maintained by the Employer which
                uses the
                provisions under this Section to comply with the ADP
                Test.

            

    

    

    
      	 	
              (c)

            	
              Deemed
                compliance with ACP Test. If
                the Plan satisfies all the conditions under subsection (a) above
                to
                qualify as a Safe Harbor 401(k) Plan, the Plan is deemed to satisfy
                the
                ACP Test for the Plan Year with respect to Employer Matching Contributions
                (including Employer Matching Contributions that are not used to qualify
                as
                a Safe Harbor 401(k) Plan), provided the following conditions are
                satisfied. If the Plan does not satisfy the requirements under this
                subsection (c) for a Plan Year, the Plan must satisfy the ACP Test
                for
                such Plan Year in accordance with subsection (d)
                below.

            

    

    

    
      	 	
              (1)

            	
              Only
                Employer Matching Contributions are Safe Harbor Matching Contributions
                under basic formula.
                If
                the only Employer Matching Contribution formula provided under the
                Plan is
                a basic safe harbor formula under Part 4E, #27.a. of the Agreement,
                the
                Plan is deemed to satisfy the ACP Test, without regard to the conditions
                under subsections (2) - (5) below.

            

    

    

    
      	 	
              (2)

            	
              Limit
                on contributions eligible for Employer Matching
                Contributions.
                If
                Employer Matching Contributions are provided (other than just Employer
                Matching Contributions under a basic safe harbor formula) the total
                Employer Matching Contributions provided under the Plan (whether
                or not
                such Employer Matching Contributions are provided under a Safe Harbor
                Matching Contribution formula) must not apply to any Section 401(k)
                Deferrals or Employee After-Tax Contributions that exceed 6% of Included
                Compensation. If an Employer Matching Contribution formula applies
                to both
                Section 401(k) Deferrals and Employee After-Tax Contributions, then
                the
                sum of such contributions that exceed 6% of Included Compensation
                must be
                disregarded under the formula.

            

    

    

    
      	 	
              (3)

            	
              Limit
                on discretionary Employer Matching Contributions.
                For Plan Years beginning after December 31, 1999, the Plan will not
                satisfy the ACP Safe Harbor if the Employer elects to provide
                discretionary Employer Matching Contributions in addition to the
                Safe
                Harbor Matching Contribution, unless the Employer limits the aggregate
                amount of such discretionary Employer Matching Contributions under
                Part
                4B, #16.b. to no more than 4 percent of the Employee's Included
                Compensation.

            

    

    

    
      	 	
              (4)

            	
              Rate
                of Employer Matching Contribution may not increase. The
                Employer Matching Contribution formula may not provide a higher rate
                of
                match at higher levels of Section 401(k) Deferrals or Employee After-Tax
                Contributions.

            

    

    

    
      	 	
              (5)

            	
              Limit
                on Employer Matching Contributions for Highly Compensated Employees.
                The
                Employer Matching Contributions made for any Highly Compensated Employee
                at any rate of Section 401(k) Deferrals and/or Employee After-Tax
                Contributions cannot be greater than the Employer Matching Contributions
                provided for any Nonhighly Compensated Employee at the same rate
                of
                Section 401(k) Deferrals and/or Employee After-Tax
                Contributions.

            

    

    

    
      	 	
              (6)

            	
              Employee
                After-Tax Contributions. If
                the Plan permits Employee After-Tax Contributions, such contributions
                must
                satisfy the ACP Test, regardless of whether the Employer Matching
                Contributions under Plan are deemed to satisfy the ACP Test under
                this
                subsection (c). The ACP Test must be performed in accordance with
                subsection (d) below.

            

    

    
      
        
        

      

      
        107

        
          

        

      

       

    

     

    
      	 	
              (d)

            	
              Rules
                for applying the ACP Test. If
                the ACP Test must be performed under a Safe Harbor 401(k) Plan, either
                because there are Employee After-Tax Contributions, or because the
                Employer Matching Contributions do not satisfy the conditions described
                in
                subsection (c) above, the Current Year Testing Method must be used
                to
                perform such test, even if the Agreement specifies that the Prior
                Year
                Testing Method applies. In addition, the testing rules provided in
                IRS
                Notice 98-52 (or any successor guidance) are applicable in applying
                the
                ACP Test.

            

    

    

    
      	 	
              (e)

            	
              Aggregated
                plans. If
                the Plan is aggregated with another plan under Section 17.5(a) or
                (b),
                then the Plan is not a Safe Harbor 401(k) Plan unless the conditions
                of
                this Section are satisfied on an aggregated
                basis.

            

    

    

    
      	 	
              (f)

            	
              First
                year of plan.
                To
                qualify as a Safe Harbor 401(k) Plan, the Plan Year must be a 12-month
                period, except for the first year of the Plan, in which case the
                Plan may
                have a short Plan Year. In no case may the Plan have a short Plan
                Year of
                less than 3 months.

            

    

    

    If
      the
      Plan has an initial Plan Year that is less than 12 months, for purposes of
      applying the Annual Additions Limitation under Article 7, the Limitation Year
      will be the 12-month period ending on the last day of the short Plan Year.
      Thus,
      no proration of the Defined Contribution Dollar Limitation will be required.
      (See Section 7.4(e).) In addition, the Employer's Included Compensation will
      be
      determined for the 12-month period ending on the last day of the short Plan
      Year.

    

    
      	
              17.7

            	
              Definitions.
                The
                following definitions apply for purposes of applying the provisions
                of
                this Article 17.

            

    

    

    
      	 	
              (a)

            	
              ACP
                - Average Contribution Percentage.
                The ACP for a group is the average of the contribution percentages
                calculated separately for each Eligible Participant in the group.
                An
                Eligible Participant's contribution percentage is the ratio of the
                contributions made on behalf of the Participant that are included
                under
                the ACP Test, expressed as a percentage of the Participant's Testing
                Compensation for the Plan Year. For this purpose, the contributions
                included under the ACP Test are the sum of the Employee After-Tax
                Contributions, Employer Matching Contributions, and QMACs (to the
                extent
                not taken into account for purposes of the ADP test) made under the
                Plan
                on behalf of the Participant for the Plan Year. The ACP may also
                include
                other contributions as provided in Section 17.3(c), if
                applicable.

            

    

    

    
      	 	
              (b)

            	
              ADP
                - Average Deferral Percentage. The
                ADP for a group is the average of the deferral percentages calculated
                separately for each Eligible Participant in the group. A Participant's
                deferral percentage is the ratio of the Participant's deferral
                contributions expressed as a percentage of the Participant's Testing
                Compensation for the Plan Year. For this purpose, a Participant's
                deferral
                contributions include any Section 401(k) Deferrals made pursuant
                to the
                Participant's deferral election, including Excess Deferrals of Highly
                Compensated Employees (but excluding Excess Deferrals of Nonhighly
                Compensated Employees). The ADP may also include other contributions
                as
                provided in Section 17.2(c), if
                applicable.

            

    

    

    In
      determining a Participant's deferral percentage for the Plan Year, a deferral
      contribution may be taken into account only if such contribution is allocated
      to
      the Participant's Account as of a date within the Plan Year. For this purpose,
      a
      deferral contribution may only be allocated to a Participant's Account within
      a
      particular Plan Year if the deferral contribution is actually paid to the Trust
      no later than the end of the 12-month period immediately following that Plan
      Year and
      the
      deferral contribution relates to Included Compensation that (1) would otherwise
      have been received by the Participant in that Plan Year or (2) is attributable
      to services performed in that Plan Year and would otherwise have been received
      by the Participant within 21⁄2 months after the close of that Plan Year. No formal
      election need be made by the Employer to use the 21⁄2-month rule described in the
      preceding sentence. However, deferral contributions may only be taken into
      account for a single Plan Year.

    

    
      	 	
              (c)

            	
              Excess
                Aggregate Contributions. Excess
                Aggregate Contributions for a Plan Year are the amounts contributed
                on
                behalf of the Highly Compensated Employees that exceed the maximum
                amount
                permitted under the ACP Test for such Plan Year. The total dollar
                amount
                of Excess Aggregate Contributions for a Plan Year is determined by
                calculating the amount that would have to be distributed to the Highly
                Compensated Employees if the distributions were made first to the
                Highly
                Compensated Employee(s) with the highest contribution percentage
                until
                either:

            

    

    

    
      	 	
              (1)

            	
              the
                adjusted ACP for the Highly Compensated Employee Group would reach
                a
                percentage that satisfies the ACP Test,
                or

            

    

    

    
      	 	
              (2)

            	
              the
                contribution percentage of the Highly Compensated Employee(s) with
                the
                next highest contribution percentage would be
                reached.

            

    

    

    This
      process is repeated until the adjusted ACP for the Highly Compensated Employee
      Group would satisfy the ACP Test. The total dollar amount so determined is
      then
      divided among the Highly Compensated Employee Group in the manner described
      in
      Section 17.3(d)(1) to determine the actual corrective distributions to be
      made.

    
      
        
        

      

      
        108

        
          

        

      

       

    

     

    
      	 	
              (d)

            	
              Excess
                Contributions. Excess
                Contributions for a Plan Year are the amounts taken into account
                in
                computing the ADP of the Highly Compensated Employees that exceed
                the
                maximum amount permitted under the ADP Test for such Plan Year. The
                total
                dollar amount of Excess Contributions for a Plan Year is determined
                by
                calculating the amount that would have to be distributed to the Highly
                Compensated Employees if the distributions were made first to the
                Highly
                Compensated Employee(s) with the highest deferral percentage until
                either:
                

            

    

    

    
      	 	
              (1)

            	
              the
                adjusted ADP for the Highly Compensated Employee Group would reach
                a
                percentage that satisfies the ADP Test,
                or

            

    

    

    
      	 	
              (2)

            	
              the
                deferral percentage of the Highly Compensated Employee(s) with the
                next
                highest deferral percentage would be
                reached.

            

    

    

    This
      process is repeated until the adjusted ADP for the Highly Compensated Employee
      Group would satisfy the ADP test. The total dollar amount so determined is
      then
      divided among the Highly Compensated Employee Group in the manner described
      in
      Section 17.2(d)(1) to determine the actual corrective distributions to be
      made.

    

    
      	 	
              (e)

            	
              Highly
                Compensated Employee Group. The
                Highly Compensated Employee Group is the group of Eligible Participants
                who are Highly Compensated Employees for the current Plan Year. An
                Employee who makes a one-time irrevocable election not to participate
                in
                accordance with Section 1.10 (if authorized under Part 13, #75 of
                the
                Nonstandardized Agreement) will not be treated as an Eligible
                Participant.

            

    

    

    
      	 	
              (f)

            	
              Nonhighly
                Compensated Employee Group. The
                Nonhighly Compensated Employee Group is the group of Eligible Participants
                who are Nonhighly Compensated Employees for the applicable Plan Year.
                If
                the Prior Year Testing Method is selected under Part 4F of the Agreement,
                the Nonhighly Compensated Employee Group is the group of Eligible
                Participants in the prior Plan Year who were Nonhighly Compensated
                Employees for that year. If the Current Year Testing Method is selected
                under Part 4F of the Agreement, the Nonhighly Compensated Employee
                Group
                is the group of Eligible Participants who are Nonhighly Compensated
                Employees for the current Plan Year. An Employee who makes a one-time
                irrevocable election not to participate in accordance with Section
                1.10
                (if authorized under Part 13, #75 of the Nonstandardized Agreement)
                will
                not be treated as an Eligible
                Participant.

            

    

    

    
      	 	
              (g)

            	
              QMACs
                - Qualified Matching Contribution. To
                the extent authorized under Part 4B, #18 of the Agreement, QMACs
                are
                Employer Matching Contributions which are 100% vested when contributed
                to
                the Plan and are subject to the distribution restrictions applicable
                to
                Section 401(k) Deferrals under Article 8, except that no portion
                of a
                Participant's QMAC Account may be distributed from the Plan on account
                of
                Hardship. See Section 8.6(c).

            

    

    

    
      	 	
              (h)

            	
              QNECs
                - Qualified Nonelective Contributions. To
                the extent authorized under Part 4C, #22 of the Agreement, QNECs
                are
                Employer Nonelective Contributions which are 100% vested when contributed
                to the Plan and are subject to the distribution restrictions applicable
                to
                Section 401(k) Deferrals under Article 8, except that no portion
                of a
                Participant's QNEC Account may be distributed from the Plan on account
                of
                Hardship. See Section 8.6(c).

            

    

    

    
      	 	
              (i)

            	
              Testing
                Compensation. In
                determining the Testing Compensation used for purposes of applying
                the ADP
                Test, the ACP Test, and the Multiple Use Test, the Plan Administrator
                is
                not bound by any elections made under Part 3 of the Agreement with
                respect
                to Total Compensation or Included Compensation under the Plan. The
                Plan
                Administrator may determine on an annual basis (and within its discretion)
                the components of Testing Compensation for purposes of applying the
                ADP
                Test, the ACP Test and the Multiple Use Test. Testing Compensation
                must
                qualify as a nondiscriminatory definition of compensation under Code
                §414(s) and the regulations thereunder and must be applied consistently
                to
                all Participants. Testing Compensation may be determined over the
                Plan
                Year for which the applicable test is being performed or the calendar
                year
                ending within such Plan Year. In determining Testing Compensation,
                the
                Plan Administrator may take into consideration only the compensation
                received while the Employee is an Eligible Participant under the
                component
                of the Plan being tested. In no event may Testing Compensation for
                any
                Participant exceed the Compensation Dollar Limitation defined in Section
                22.32. In determining Testing Compensation, the Plan Administrator
                may
                exclude amounts paid to an individual as severance pay to the extent
                such
                amounts are paid after the common-law employment relationship between
                the
                individual and the Employer has terminated, provided such amounts
                also are
                excluded in determining Total Compensation under
                22.197.

            

    

     

    
      
        
        

      

      
        109

        
          

        

      

       

    

    

    ARTICLE
      18

    PLAN
      AMENDMENTS AND TERMINATION

    

    This
      Article contains the rules regarding the ability of the Prototype Sponsor or
      Employer to make Plan amendments and the effect of such amendments on the Plan.
      This Article also contains the rules for administering the Plan upon termination
      and the effect of Plan termination on Participants' benefits and distribution
      rights.

    

    
      	
              18.1

            	
              Plan
                Amendments.

            

    

    

    
      	 	
              (a)

            	
              Amendment
                by the Prototype Sponsor. The
                Prototype Sponsor may amend the Prototype Plan on behalf of each
                adopting
                Employer who is maintaining the Plan at the time of the amendment.
                An
                amendment by the Prototype Sponsor to the Basic Plan Document does
                not
                require consent of the adopting Employers, nor does an adopting Employer
                have to reexecute its Agreement with respect to such an amendment.
                The
                Prototype Sponsor will provide each adopting Employer a copy of the
                amended Basic Plan Document (either by providing substitute or additional
                pages, or by providing a restated Basic Plan Document). An amendment
                by
                the Prototype Sponsor to any Agreement offered under the Prototype
                Plan is
                not effective with respect to an Employer's Plan unless the Employer
                reexecutes the amended Agreement.

            

    

    

    If
      the
      Prototype Plan is amended by the mass submitter, the mass submitter is treated
      as the agent of the Prototype Sponsor. If the Prototype Sponsor does not adopt
      any amendments made by the mass submitter, the Prototype Plan will no longer
      be
      identical to or a minor modifier of the mass submitter Prototype
      Plan.

    

    
      	 	
              (b)

            	
              Amendment
                by the Employer. The
                Employer shall have the right at any time to amend the Agreement
                in the
                following manner without affecting the Plan's status as a Prototype
                Plan.
                (The ability to amend the Plan as authorized under this Section applies
                only to the Employer that executes the Signature Page of the Agreement.
                Any amendment to the Plan by the Employer under this Section also
                applies
                to any Related Employer that participates under the Plan as a
                Co-Sponsor.)

            

    

    

    
      	 	
              (1)

            	
              The
                Employer may change any optional selections under the
                Agreement.

            

    

    

    
      	 	
              (2)

            	
              The
                Employer may add additional language where authorized under the Agreement,
                including language necessary to satisfy Code §415 or Code §416 due to the
                aggregation of multiple plans.

            

    

    

    
      	 	
              (3)

            	
              The
                Employer may change the administrative selections under Part 12 of
                the
                Agreement by replacing the appropriate page(s) within the Agreement.
                Such
                amendment does not require reexecution of the Signature Page of the
                Agreement.

            

    

    

    
      	 	
              (4)

            	
              The
                Employer may add any model amendments published by the IRS which
                specifically provide that their adoption will not cause the Plan
                to be
                treated as an individually designed
                plan.

            

    

    

    
      	 	
              (5)

            	
              The
                Employer may adopt any amendments that it deems necessary to satisfy
                the
                requirements for resolving qualification failures under the IRS'
                compliance resolution programs.

            

    

    

    
      	 	
              (6)

            	
              The
                Employer may adopt an amendment to cure a coverage or nondiscrimination
                testing failure, as permitted under applicable Treasury
                regulations.

            

    

    

    The
      Employer may amend the Plan at any time for any other reason, including a waiver
      of the minimum funding requirement under Code §412(d). However, such an
      amendment will cause the Plan to lose its status as a Prototype Plan and become
      an individually designed plan.

    

    The
      Employer's amendment of the Plan from one type of Defined Contribution Plan
      (e.g., a money purchase plan) into another type of Defined Contribution Plan
      (e.g., a profit sharing plan) will not result in a partial termination or any
      other event that would require full vesting of some or all Plan
      Participants.

    

    Any
      amendment that affects the rights, duties or responsibilities of the Trustee
      or
      Plan Administrator may only be made with the Trustee's or Plan Administrator's
      written consent. Any amendment to the Plan must be in writing and a copy of
      the
      resolution (or similar instrument) setting forth such amendment (with the
      applicable effective date of such amendment) must be delivered to the
      Trustee.

    

    No
      amendment may authorize or permit any portion of the assets held under the
      Plan
      to be used for or diverted to a purpose other than the exclusive benefit of
      Participants or their Beneficiaries, except to the extent such assets are used
      to pay taxes or administrative expenses of the Plan. An amendment also may
      not
      cause or permit any portion of the assets held under the Plan to revert to
      or
      become property of the Employer.

    
      
        
        

      

      
        110

        
          

        

      

       

    

     

    
      	 	
              (c)

            	
              Protected
                Benefits. Except
                as permitted under statute (such as Code §412(c)(8)), regulations (such as
                Treas. Reg. §1.411(d)-4), or other IRS guidance of general applicability,
                no Plan amendment (or other transaction having the effect of a Plan
                amendment, such as a merger, acquisition, plan transfer, or similar
                transaction) may reduce a Participant's Account Balance or eliminate
                or
                reduce a Protected Benefit to the extent such Protected Benefit relates
                to
                amounts accrued prior to the adoption date (or effective date, if
                later)
                of the Plan amendment. For this purpose, Protected Benefits include
                any
                early retirement benefits, retirement-type subsidies, and optional
                forms
                of benefit (as defined under the regulations). If the adoption of
                this
                Plan will result in the elimination of a Protected Benefit, the Employer
                may preserve such Protected Benefit by identifying the Protected
                Benefit
                in accordance with Part 13, #58 of the Agreement [Part 13, #76 of the
                401(k) Agreement]. Failure to identify Protected Benefits under the
                Agreement will not override the requirement that such Protected Benefits
                be preserved under this Plan. The availability of each optional form
                of
                benefit under the Plan must not be subject to Employer
                discretion.

            

    

    

    Effective
      for amendments adopted and effective on or after September 6, 2000, if the
      Plan
      is a profit sharing plan or a 401(k) plan, the Employer may eliminate all
      annuity and installment forms of distribution (including the QJSA form of
      benefit to the extent the Plan is not required to offer such form of benefit
      under Article 9), provided the Plan offers a single-sum distribution option
      that
      is available at the same time as the annuity or installment options that are
      being eliminated. If the Plan is a money purchase plan or a target benefit
      plan,
      the Employer may not eliminate the QJSA form of benefit. However, the Employer
      may eliminate all other annuity and installment forms of distribution, provided
      the Plan offers a single-sum distribution option that is available at the same
      time as the annuity or installment options that are being eliminated. Any
      amendment eliminating an annuity or installment form of distribution may not
      be
      effective until the earlier of: (1) the date which is the 90th
      day
      following the date a summary of the amendment is furnished to the Participant
      which satisfies the requirements under DOL Reg. §2520.104b-3 or (2) the first
      day of the second Plan Year following the Plan Year in which the amendment
      is
      adopted.

    

    
      	
              18.2

            	
              Plan
                Termination. The
                Employer may terminate this Plan at any time by delivering to the
                Trustee
                and Plan Administrator written notice of such
                termination.

            

    

    

    
      	 	
              (a)

            	
              Full
                and immediate vesting. Upon
                a full or partial termination of the Plan (or in the case of a profit
                sharing plan, the complete discontinuance of contributions), all
                amounts
                credited to an affected Participant's Account become 100% vested,
                regardless of the Participant's vested percentage determined under
                Article
                4. The Plan Administrator has discretion to determine whether a partial
                termination has occurred.

            

    

    

    
      	 	
              (b)

            	
              Distribution
                procedures. Upon
                the termination of the Plan, the Plan Administrator shall direct
                the
                distribution of Plan assets to Participants in accordance with the
                provisions under Article 8. For this purpose, distribution shall
                be made
                to Participants with vested Account Balances of $5,000 or less in
                lump sum
                as soon as administratively feasible following the Plan termination,
                regardless of any contrary election under Part 9, #34 of the Agreement
                [Part 9, #52 of the 401(k) Agreement]. For Participants with vested
                Account Balances in excess of $5,000, distribution will be made through
                the purchase of deferred annuity contracts which protect all Protected
                Benefits under the Plan, unless a Participant elects to receive an
                immediate distribution in any form of payment permitted under the
                Plan. If
                an immediate distribution is elected in a form other than a lump
                sum, the
                distribution will be satisfied through the purchase of an immediate
                annuity contract. Distributions will be made as soon as administratively
                feasible following the Plan termination, regardless of any contrary
                election under Part 9, #33 of the Agreement [Part 9, #51 of the 401(k)
                Agreement]. The references in this paragraph to $5,000 shall be deemed
                to
                mean $3,500, prior to the time the $5,000 threshold becomes effective
                under the Plan (as determined in Section
                8.3(f)).

            

    

    

    For
      purposes of applying the provisions of this subsection (b), distribution may
      be
      delayed until the Employer receives a favorable determination letter from the
      IRS as to the qualified status of the Plan upon termination, provided the
      determination letter request is made within a reasonable period following the
      termination of the Plan.

    

    
      	 	
              (1)

            	
              Special
                rule for certain profit sharing plans. If
                this Plan is a profit sharing plan, distribution will be made to
                all
                Participants, without consent, as soon as administratively feasible
                following the termination of the Plan, without regard to the value
                of the
                Participants' vested Account Balance. This special rule applies only
                if
                the Plan does not provide for an annuity option under Part 11 of
                the
                Agreement and the Employer does not maintain any other Defined
                Contribution Plan (other than an ESOP) at any time between the termination
                of the Plan and the distribution.

            

    

    

    
      	 	
              (2)

            	
              Special
                rule for 401(k) plans. Section
                401(k) Deferrals, QMACs, QNECs, Safe Harbor Matching Contributions
                and
                Safe Harbor Nonelective Contributions under a 401(k) plan (as well
                as
                transferred assets (see Section 3.3(c)(3)) which are subject to the
                distribution restrictions applicable to Section 401(k) Deferrals)
                may be
                distributed in a lump sum upon Plan termination only if the Employer
                does
                not maintain a Successor Plan at any time during the period beginning
                on
                the date of termination and ending 12 months after the final distribution
                of all Plan assets. For this purpose, a Successor Plan is any Defined
                Contribution Plan, other than an ESOP (as defined in Code §4975(e)(7)), a
                SEP (as defined in Code §408(k)), or a SIMPLE IRA (as defined in Code
                §408(p)). A plan will not be considered a Successor Plan, if at all
                times
                during the 24-month period beginning 12 months before the Plan
                termination, fewer than 2% of the Eligible Participants under the
                401(k)
                plan are eligible under such plan. A distribution of these contributions
                may be made to the extent another distribution event permits distribution
                of such amounts.

            

    

    
      
        
        

      

      
        111

        
          

        

      

       

    

     

    
      	 	
              (3)

            	
              Plan
                termination not distribution event if assets are transferred to another
                Plan.
                If, pursuant to the termination of the Plan, the Employer enters
                into a
                transfer agreement to transfer the assets of the terminated Plan
                to
                another plan maintained by the Employer (or by a successor employer
                in a
                transaction involving the acquisition of the Employer's stock or
                assets,
                or other similar transaction), the termination of the Plan is not
                a
                distribution event and the distribution procedures above do not apply.
                Prior to the transfer of the assets, distribution of a Participant's
                Account Balance may be made from the terminated Plan only to a Participant
                (or Beneficiary, if applicable) who is otherwise eligible for distribution
                without regard to the Plan's termination. Otherwise, benefits will
                be
                distributed from the transferee plan in accordance with the terms
                of that
                plan (subject to the protection of any Protected Benefits that must
                be
                continued with respect to the transferred
                assets).

            

    

    

    
      	 	
              (c)

            	
              Termination
                upon merger, liquidation or dissolution of the Employer.
                The
                Plan shall terminate upon the liquidation or dissolution of the Employer
                or the death of the Employer (if the Employer is a sole proprietor)
                provided however, that in any such event, arrangements may be made
                for the
                Plan to be continued by any successor to the
                Employer.

            

    

    

    
      	
              18.3

            	
              Merger
                or Consolidation. In
                the event the Plan is merged or consolidated with another plan, each
                Participant must be entitled to a benefit immediately after such
                merger or
                consolidation that is at least equal to the benefit the Participant
                would
                have been entitled to had the Plan terminated immediately before
                such
                merger or consolidation. (See Section 4.1(d) for rules regarding
                vesting
                following a merger or consolidation.) The Employer may authorize
                the
                Trustee to enter into a merger agreement with the Trustee of another
                plan
                to effect such merger or consolidation. A merger agreement entered
                into by
                the Trustee is not part of this Plan and does not affect the Plan's
                status
                as a Prototype Plan. (See Section 3.3 for the applicable rules where
                amounts are transferred to this Plan from another
                plan.)

            

    

     

    
      
        
        

      

      
        112

        
          

        

      

       

    

    

    ARTICLE
      19

    MISCELLANEOUS

    This
      Article contains miscellaneous provisions concerning the Employer's and
      Participants' rights and responsibilities under the Plan.

    

    
      	
              19.1

            	
              Exclusive
                Benefit.
                Except as provided under Section 19.2, no part of the Plan assets
                (including any corpus or income of the Trust) may revert to the Employer
                prior to the satisfaction of all liabilities under the Plan nor will
                such
                Plan assets be used for, or diverted to, a purpose other than the
                exclusive benefit of Participants or their
                Beneficiaries.

            

    

    

    
      	
              19.2

            	
              Return
                of Employer Contributions.
                Upon written request by the Employer, the Trustee must return any
                Employer
                Contributions provided that the circumstances and the time frames
                described below are satisfied. The Trustee may request the Employer
                to
                provide additional information to ensure the amounts may be properly
                returned. Any amounts returned shall not include earnings, but must
                be
                reduced by any losses.

            

    

    

    
      	 	
              (a)

            	
              Mistake
                of fact. Any
                Employer Contributions made because of a mistake of fact must be
                returned
                to the Employer within one year of the
                contribution.

            

    

    

    
      	 	
              (b)

            	
              Disallowance
                of deduction.
                Employer Contributions to the Trust are made with the understanding
                that
                they are deductible. In the event the deduction of an Employer
                Contribution is disallowed by the IRS, such contribution (to the
                extent
                disallowed) must be returned to the Employer within one year of the
                disallowance of the deduction.

            

    

    

    
      	 	
              (c)

            	
              Failure
                to initially qualify.
                Employer Contributions to the Plan are made with the understanding,
                in the
                case of a new Plan, that the Plan satisfies the qualification requirements
                of Code §401(a) as of the Plan's Effective Date. In the event that the
                Internal Revenue Service determines that the Plan is not initially
                qualified under the Code, any Employer Contributions (and allocable
                earnings) made incident to that initial qualification must be returned
                to
                the Employer within one year after the date the initial qualification
                is
                denied, but only if the application for the qualification is made
                by the
                time prescribed by law for filing the employer's return for the taxable
                year in which the plan is adopted, or such later date as the Secretary
                of
                the Treasury may prescribe.

            

    

    

    
      	
              19.3

            	
              Alienation
                or Assignment. Except
                as permitted under applicable statute or regulation, a Participant
                or
                Beneficiary may not assign, alienate, transfer or sell any right
                or claim
                to a benefit or distribution from the Plan, and any attempt to assign,
                alienate, transfer or sell such a right or claim shall be void, except
                as
                permitted by statute or regulation. Any such right or claim under
                the Plan
                shall not be subject to attachment, execution, garnishment, sequestration,
                or other legal or equitable process. This prohibition against alienation
                or assignment also applies to the creation, assignment, or recognition
                of
                a right to a benefit payable with respect to a Participant pursuant
                to a
                domestic relations order, unless such order is determined to be a
                QDRO
                pursuant to Section 11.5, or any domestic relations order entered
                before
                January 1, 1985.

            

    

    

    
      	
              19.4

            	
              Participants'
                Rights. The
                adoption of this Plan by the Employer does not give any Participant,
                Beneficiary, or Employee a right to continued employment with the
                Employer
                and does not affect the Employer's right to discharge an Employee
                or
                Participant at any time. This Plan also does not create any legal
                or
                equitable rights in favor of any Participant, Beneficiary, or Employee
                against the Employer, Plan Administrator or Trustee. Unless the context
                indicates otherwise, any amendment to this Plan is not applicable
                to
                determine the benefits accrued (and the extent to which such benefits
                are
                vested) by a Participant or former Employee whose employment terminated
                before the effective date of such amendment, except where application
                of
                such amendment to the terminated Participant or former Employee is
                required by statute, regulation or other guidance of general
                applicability. Where the provisions of the Plan are ambiguous as
                to the
                application of an amendment to a terminated Participant or former
                Employee, the Plan Administrator has the authority to make a final
                determination on the proper interpretation of the
                Plan.

            

    

    

    
      	
              19.5

            	
              Military
                Service. To
                the extent required under Code §414(u), an Employee who returns to
                employment with the Employer following a period of qualified military
                service will receive any contributions, benefits and service credit
                required under Code §414(u), provided the Employee satisfies all
                applicable requirements under the Code and
                regulations.

            

    

    

    
      	
              19.6

            	
              Paired
                Plans. If
                the Employer adopts more than one Standardized Agreement, each of
                the
                Standardized Agreements are considered to be Paired Plans, provided
                the
                Employer completes Part 13, #54 of the Agreement [Part 13, #72 of
                the
                401(k) Agreement] in a manner which ensures the plans together comply
                with
                the Annual Additions Limitation, as described in Article 7, and the
                Top-Heavy Plan rules, as described in Article 16. If the Employer
                adopts
                Paired Plans, each Plan must have the same Plan
                Year.

            

    

    
      
        
        

      

      
        113

        
          

        

      

       

    

    

    
      	
              19.7

            	
              Annuity
                Contract.
                Any annuity contract distributed under the Plan must be nontransferable.
                In addition, the terms of any annuity contract purchased and distributed
                to a Participant or to a Participant's spouse must comply with all
                requirements under this Plan.

            

    

    

    
      	
              19.8

            	
              Use
                of IRS compliance programs. Nothing
                in this Plan document should be construed to limit the availability
                of the
                IRS' voluntary compliance programs, including the IRS Administrative
                Policy Regarding Self-Correction (APRSC) program. An Employer may
                take
                whatever corrective actions are permitted under the IRS voluntary
                compliance programs, as is deemed appropriate by the Plan Administrator
                or
                Employer.

            

    

    

    
      	
              19.9

            	
              Loss
                of Prototype Status. If
                the Plan as adopted by the Employer fails to attain or retain
                qualification, such Plan will no longer qualify as a Prototype Plan
                and
                will be considered an individually-designed
                plan.

            

    

    

    
      	
              19.10

            	
              Governing
                Law. The
                provisions of this Plan shall be construed, administered, and enforced
                in
                accordance with the provisions of applicable Federal Law and, to
                the
                extent applicable, the laws of the state in which the Trustee has
                its
                principal place of business. The foregoing provisions of this Section
                shall not preclude the Employer and the Trustee from agreeing to
                a
                different state law with respect to the construction, administration
                and
                enforcement of the Plan.

            

    

    

    
      	
              19.11

            	
              Waiver
                of Notice. Any
                person entitled to a notice under the Plan may waive the right to
                receive
                such notice, to the extent such a waiver is not prohibited by law,
                regulation or other pronouncement.

            

    

    

    
      	
              19.12

            	
              Use
                of Electronic Media.
                The Plan Administrator may use telephonic or electronic media to
                satisfy
                any notice requirements required by this Plan, to the extent permissible
                under regulations (or other generally applicable guidance). In addition,
                a
                Participant's consent to immediate distribution, as required by Article
                8,
                may be provided through telephonic or electronic means, to the extent
                permissible under regulations (or other generally applicable guidance).
                The Plan Administrator also may use telephonic or electronic media
                to
                conduct plan transactions such as enrolling participants, making
                (and
                changing) salary reduction elections, electing (and changing) investment
                allocations, applying for Plan loans, and other transactions, to
                the
                extent permissible under regulations (or other generally applicable
                guidance).

            

    

    

    
      	
              19.13

            	
              Severability
                of Provisions. In
                the event that any provision of this Plan shall be held to be illegal,
                invalid or unenforceable for any reason, the remaining provisions
                under
                the Plan shall be construed as if the illegal, invalid or unenforceable
                provisions had never been included in the
                Plan.

            

    

    

    
      	
              19.14

            	
              Binding
                Effect. The
                Plan, and all actions and decisions made thereunder, shall be binding
                upon
                all applicable parties, and their heirs, executors, administrators,
                successors and assigns.

            

    

     

    
      
        
        

      

      
        114

        
          

        

      

       

    

    

    ARTICLE
      20

    GUST
      ELECTIONS AND EFFECTIVE DATES

    

    The
      provisions of this Plan are generally effective as of the Effective Date
      designated on the Signature Page of the Agreement. Appendix A of the Agreement
      also allows for special effective dates for specified provisions of the Plan,
      which override the general Effective Date under the Agreement. Section 22.96
      refers to a series of laws that have been enacted since 1994 as the GUST
      Legislation, for which extended time (known as the remedial amendment period)
      was provided to Employers to conform their plan documents to such laws. This
      Article prescribes special effective date rules for conforming plans to the
      GUST
      Legislation.

    

    
      	
              20.1

            	
              GUST
                Effective Dates.
                If
                the Agreement is adopted within the remedial amendment period for
                the GUST
                Legislation, and the Plan has not previously been restated to comply
                with
                the GUST Legislation, then special effective dates apply to certain
                provisions. These special effective dates apply to the appropriate
                provisions of the Plan, even if such special effective dates are
                earlier
                than the Effective Date identified on the Signature Page of the Agreement.
                The Employer may specify in elections provided in Appendix B of the
                Agreement, how the Plan was operated to comply with the GUST Legislation.
                Appendix B need only be completed if the Employer operated this Plan
                in a
                manner that is different from the default provisions contained in
                this
                Plan or the elective choices made under the Agreement. If the Employer
                did
                not operate the Plan in a manner that is different from the default
                provisions or elective provisions of the Plan or, if the Plan is
                not being
                restated for the first time to comply with the GUST Legislation,
                and prior
                amendments or restatements of the Plan satisfied the requirement
                to amend
                timely to comply with the GUST Legislation, Appendix B need not be
                completed and may be removed from the
                Agreement.

            

    

    

    If
      one or
      more qualified retirement plans have been merged into this Plan, the provisions
      of the merging plan(s) will remain in full force and effect until the Effective
      Date of the plan merger(s), unless provided otherwise under Appendix A-12 of
      the
      Agreement [Appendix A-16 of the 401(k) Agreement]. If the merging plan(s) have
      not been amended to comply with the changes required under the GUST Legislation,
      the merging plan(s) will be deemed amended retroactively for such required
      changes by operation of this Agreement. The provisions required by the GUST
      Legislation (as provided under this BPD and related Agreements) will be
      effective for purposes of the merging plan(s) as of the same effective date
      that
      is specified for that GUST provision in this BPD and Appendix B of the Agreement
      (even if that date precedes the general Effective Date specified in the
      Agreement).

    

    
      	
              20.2

            	
              Highly
                Compensated Employee Definition. The
                definition of Highly Compensated Employee under Section 22.99 is
                modified
                effective for Plan Years beginning after December 31, 1996. Under
                the
                current definition of Highly Compensated Employee, the Employer must
                designate under the Plan whether it is using the Top-Paid Group Test
                and
                whether it is using the Calendar Year Election or, for the 1997 Plan
                Year,
                whether it used the Old-Law Calendar Year
                Election.

            

    

    

    
      	 	
              (a)

            	
              Top-Paid
                Group Test. In
                determining whether an Employee is a Highly Compensated Employee,
                the
                Top-Paid Group Test under Section 22.99(b)(4) does not apply unless
                the
                Employer specifically elects under Part 13, #50.a. of the Agreement
                [Part
                13, #68.a. of the 401(k) Agreement] to have the Top-Paid Group Test
                apply.
                The Employer's election to use or not use the Top-Paid Group Test
                generally applies for all years beginning with the Effective Date
                of the
                Plan (or the first Plan Year beginning after December 31, 1996, if
                later).
                However, because the Employer may not have operated the Plan consistent
                with this Top-Paid Group Test election for all years prior to the
                date
                this Plan restatement is adopted, Appendix B-1.a. of the Agreement
                also
                permits the Employer to override the Top-Paid Group Test election
                under
                this Plan for specified Plan Years beginning after December 31, 1996,
                and
                before the date this Plan restatement is
                adopted.

            

    

    

    
      	 	
              (b)

            	
              Calendar
                Year Election. In
                determining whether an Employee is a Highly Compensated Employee,
                the
                Calendar Year Election under Section 22.99(b)(5) does not apply unless
                the
                Employer specifically elects under Part 13, #50.b. of the Agreement
                [Part
                13, #68.b. of the 401(k) Agreement] to have the Calendar Year Election
                apply. The Employer's election to use or not use the Calendar Year
                Election is generally effective for all years beginning with the
                Effective
                Date of this Plan (or the first Plan Year beginning after December
                31,
                1996, if later). However, because the Employer may not have operated
                the
                Plan consistent with this Calendar Year Election for all years prior
                to
                the date this Plan restatement is adopted, Appendix B-1.b. of the
                Agreement permits the Employer to override the Calendar Year Election
                under this Plan for specified Plan Years beginning after December
                31,
                1996, and before the date this Plan restatement is
                adopted.

            

    

    

    
      	 	
              (c)

            	
              Old-Law
                Calendar Year Election. In
                determining whether an Employee was a Highly Compensated Employee
                for the
                Plan Year beginning in 1997, a special Old-Law Calendar Year Election
                was
                available. (See Section 22.99(b)(6) for the definition of the Old-Law
                Calendar Year Election.) Appendix B-1.c. of the Agreement permits
                the
                Employer to designate whether it used the Old-Law Calendar Year Election
                for the 1997 Plan Year. If the Employer did not use the Old-Law Calendar
                Year Election, the election in Appendix B-1.c. need not be
                completed.

            

    

    
      
        
        

      

      
        115

        
          

        

      

       

    

     

    
      	
              20.3

            	
              Required
                Minimum Distributions. Appendix
                B-2 of the Agreement permits the Employer to designate how it complied
                with the GUST Legislation changes to the required minimum distribution
                rules. Section 10.4 describes the application of the GUST Legislation
                changes to the required minimum distribution
                rules.

            

    

    

    
      	
              20.4

            	
              $5,000
                Involuntary Distribution Threshold. For
                Plan Years beginning on or after August 5, 1997, a Participant (and
                spouse, if the Joint and Survivor Annuity rules apply under Article
                9)
                must consent to a distribution from the Plan if the Participant's
                vested
                Account Balance exceeds $5,000. (See Section 8.3(e) for the applicable
                rules for determining the value of a Participant's vested Account
                Balance.) For Plan Years beginning before August 5, 1997, the consent
                threshold was $3,500 instead of
                $5,000.

            

    

    

    
      	 	
              The
                increase in the consent threshold to $5,000 is generally effective
                for
                Plan Years beginning on or after August 5, 1997. However, because
                the
                Employer may not have operated the Plan consistent with the $5,000
                threshold for all years prior to the date this Plan restatement was
                adopted, Appendix B-3.a. of the Agreement permits the Employer to
                designate the Plan Year during which it began applying the higher
                $5,000
                consent threshold. If the Employer began applying the $5,000 consent
                threshold for Plan Years beginning on or after August 5, 1997, Appendix
                B-3.a. need not be completed. If the Employer did not begin using
                the
                $5,000 consent threshold until some later date, the Employer must
                designate the appropriate date in Appendix
                B-3.a.

            

    

    

    
      	
              20.5

            	
              Repeal
                of Family Aggregation for Allocation Purposes.
                For Plan Years beginning on or after January 1, 1997, the family
                aggregation rules were repealed. For Plan Years beginning before
                January
                1, 1997, the family aggregation rules required that family members
                of a
                Five-Percent Owner or one of the 10 Employees with the highest ownership
                interest in the Employer were aggregated as a single Highly Compensated
                Employee for purposes of determining such individuals' share of any
                contributions under the Plan. In determining the allocation for such
                aggregated individuals, the Compensation Dollar Limitation (as defined
                in
                Section 22.32) was applied on an aggregated basis with respect to
                the
                Five-Percent Owner or top-10 owner, his/her spouse, and his/her minor
                children (under the age of 19).

            

    

    

    
      	 	
              The
                family aggregation rules were repealed effective for Plan Years beginning
                on or after January 1, 1997. However, because the Employer may not
                have
                operated the Plan consistent with the repeal of family aggregation
                for all
                years prior to the date this Plan restatement is adopted, Appendix
                B-3.b.
                of the Agreement permits the Employer to designate the Plan Year
                during
                which it repealed family aggregation for allocation purposes. If
                the
                Employer implemented the repeal of family aggregation for Plan Years
                beginning on or after January 1, 1997, Appendix B-3.b. need not be
                completed. If the Employer did not implement the repeal of family
                aggregation until some later date, the Employer must designate the
                appropriate date in Appendix B-3.b.

            

    

    

    
      	
              20.6

            	
              ADP/ACP
                Testing Methods. The
                GUST Legislation modified the nondiscrimination testing rules for
                Section
                401(k) Deferrals, Employer Matching Contributions, and Employee After-Tax
                Contributions, effective for Plan Years beginning after December
                31, 1996.
                For purposes of applying the ADP Test and ACP Test under the 401(k)
                Agreement, the Employer must designate the testing methodology used
                for
                each Plan Year. (See Article 17 for the definition of the ADP Test
                and the
                ACP Test and the applicable testing
                methodology.)

            

    

    

    
      	 	
              Part
                4F of the 401(k) Agreement contains elective provisions for the Employer
                to designate the testing methodology it will use in performing the
                ADP
                Test and the ACP Test. Appendix B-5.a. of the 401(k) Agreement contains
                elective provisions for the Employer to designate the testing methodology
                it used for Plan Years that began before the adoption of the
                Agreement.

            

    

    

    
      	
              20.7

            	
              Safe
                Harbor 401(k) Plan. Effective
                for Plan Years beginning after December 31, 1998, the Employer may
                elect
                under Part 4E of the 401(k) Agreement to apply the Safe Harbor 401(k)
                Plan
                provisions. To qualify as a Safe Harbor 401(k) Plan for a Plan Year,
                the
                Plan must be identified as a Safe Harbor 401(k) Plan for such
                year.

            

    

    

    
      	 	
              If
                the Employer elects under Part 4E to apply the Safe Harbor 401(k)
                Plan
                provisions, the Plan generally will be considered a Safe Harbor Plan
                for
                all Plan Years beginning with the Effective Date of the Plan (or
                January
                1, 1999, if later). Likewise, if the Employer does not elect to apply
                the
                Safe Harbor 401(k) provisions, the Plan generally will not be considered
                a
                Safe Harbor Plan for such year. However, because the Employer may
                have
                operated the Plan as a Safe Harbor 401(k) Plan for Plan Years prior
                to the
                Effective Date of this Plan or may not have operated the Plan consistent
                with its election under Part 4E to apply (or to not apply) the Safe
                Harbor
                401(k) Plan provisions for all years prior to the date this Plan
                restatement is adopted, Appendix B-5.b. of the 401(k) Agreement permits
                the Employer to designate any Plan Year in which the Plan was (or
                was not)
                a Safe Harbor 401(k) Plan. Appendix B-5.b. should only be completed
                if the
                Employer operated this Plan prior to date it was actually adopted
                in a
                manner that is inconsistent with the election made under Part 4E
                of the
                Agreement.

            

    

    

    
      	 	
              If
                the Employer elects under Appendix B-5.b. of the Agreement to apply
                the
                Safe Harbor 401(k) Plan provisions for any Plan Year beginning prior
                to
                the date this Plan is adopted, the Plan must have complied with the
                requirements under Section 17.6 for such year. The type and amount
                of the
                Safe Harbor Contribution for such Plan Year(s) is the type and amount
                of
                contribution described in the Participant notice issued pursuant
                to
                Section 17.6(a)(4) for such Plan
                Year.

            

    

     

    
      
        
        

      

      
        116

        
          

        

      

       

    

    

    ARTICLE
      21

    PARTICIPATION
      BY RELATED EMPLOYERS (CO-SPONSORS)

    

    
      	
              21.1

            	
              Co-Sponsor
                Adoption Page. A
                Related Employer may elect to participate under this Plan by executing
                a
                Co-Sponsor Adoption Page under the Agreement. By executing a Co-Sponsor
                Adoption Page, the Co-Sponsor adopts all the provisions of the Plan,
                including the elective choices made by the Employer under the Agreement.
                The Co-Sponsor is also bound by any amendments made to the Plan in
                accordance with Article 18. The Co-Sponsor agrees to use the same
                Trustee
                as is designated on the Trustee Declaration under the Agreement,
                except as
                provided in a separate trust agreement authorized under Article
                12.

            

    

    

    
      	
              21.2

            	
              Participation
                by Employees of Co-Sponsor. A
                Related Employer may not contribute to this Plan unless it executes
                the
                Co-Sponsor Adoption Page. (See Section 1.3 for a discussion of the
                eligibility rules as they apply to Employees of Related Employers
                who do
                not execute a Co-Sponsor Adoption Page.) However, in applying the
                provisions of this Plan, Total Compensation (as defined in Section
                22.197)
                includes amounts earned with a Related Employer, regardless of whether
                such Related Employer executes a Co-Sponsor Adoption Page. The Employer
                may elect under Part 3, #10.b.(7) of the Nonstandardized Agreement
                [Part
                3, #10.i. of the Nonstandardized 401(k) Agreement] to exclude amounts
                earned with a Related Employer that does not execute a Co-Sponsor
                Page for
                purposes of determining an Employee's Included Compensation under
                the
                Plan.

            

    

    

    
      	
              21.3

            	
              Allocation
                of Contributions and Forfeitures. Unless
                selected otherwise under the Co-Sponsor Adoption Page, any contributions
                made by a Co-Sponsor (and any forfeitures relating to such contributions)
                will be allocated to all Eligible Participants employed by the Employer
                and Co-Sponsors in accordance with the provisions under this Plan.
                Under a
                Nonstandardized Agreement, a Co-Sponsor may elect under the Co-Sponsor
                Page to allocate its contributions (and forfeitures relating to such
                contributions) only to the Eligible Participants employed by the
                Co-Sponsor making such contributions. If so elected, Employees of
                the
                Co-Sponsor will not share in an allocation of contributions (or
                forfeitures relating to such contributions) made by any other Related
                Employer (except in such individual's capacity as an Employee of
                that
                other Related Employer). Where contributions are allocated only to
                the
                Employees of a contributing Co-Sponsor, the Plan Administrator will
                maintain a separate accounting of an Employee's Account Balance
                attributable to the contributions of a particular Co-Sponsor. This
                separate accounting is necessary only for contributions that are
                not 100%
                vested, so that the allocation of forfeitures attributable to such
                contributions can be allocated for the benefit of the appropriate
                Employees. An election to allocate contributions and forfeitures
                only to
                the Eligible Participants employed by the Co-Sponsor making such
                contributions will preclude the Plan from satisfying the nondiscrimination
                safe harbor rules under Treas. Reg. §1.401(a)(4)-2 and may require
                additional nondiscrimination
                testing.

            

    

    

    
      	
              21.4

            	
              Co-Sponsor
                No Longer a Related Employer.
                If
                a Co-Sponsor becomes a Former Related Employer because of an acquisition
                or disposition of stock or assets, a merger, or similar transaction,
                the
                Co-Sponsor will cease to participate in the Plan as soon as
                administratively feasible. If the transition rule under Code §410(b)(6)(C)
                applies, the Co-Sponsor will cease to participate in the Plan as
                soon as
                administratively feasible after the end of the transition period described
                in Code §410(b)(6)(C). If a Co-Sponsor ceases to be a Related Employer
                under this Section 21.4, the following procedures may be followed
                to
                discontinue the Co-Sponsor's participation in the
                Plan.

            

    

    

    
      	 	
              (a)

            	
              Manner
                of discontinuing participation.
                To
                document the cessation of participation by a Former Related Employer,
                the
                Former Related Employer may discontinue its participation as follows:
                (1)
                the Former Related Employer adopts a resolution that formally terminates
                active participation in the Plan as of a specified date, (2) the
                Employer
                that has executed the Signature Page of the Agreement reexecutes
                such
                page, indicating an amendment by page substitution through the deletion
                of
                the Co-Sponsor Adoption Page executed by the Former Related Employer,
                and
                (3) the Former Related Employer provides any notices to its Employees
                that
                are required by law. Discontinuance of participation means that no
                further
                benefits accrue after the effective date of such discontinuance with
                respect to employment with the Former Related Employer. The portion
                of the
                Plan attributable to the Former Related Employer may continue as
                a
                separate plan, under which benefits may continue to accrue, through
                the
                adoption by the Former Related Employer of a successor plan (which
                may be
                created through the execution of a separate Agreement by the Former
                Related Employer) or by spin-off of that portion of the Plan followed
                by a
                merger or transfer into another existing plan, as specified in a
                merger or
                transfer agreement.

            

    

    

    
      	 	
              (b)

            	
              Multiple
                employer plan.
                If, after a Co-Sponsor becomes a Former Related Employer, its Employees
                continue to accrue benefits under this Plan, the Plan will be treated
                as a
                multiple employer plan to the extent required by law. So long as
                the
                discontinuance procedures of this Section are satisfied, such treatment
                as
                a multiple employer plan will not affect reliance on the favorable
                IRS
                letter issued to the Prototype Sponsor or any determination letter
                issued
                on the Plan.

            

    

    

    
      	
              21.5

            	
              Special
                Rules for Standardized Agreements.
                As
                stated in Section 1.3(b) of this BPD, under a Standardized Agreement
                each
                Related Employer (who has Employees who may be eligible to participate
                in
                the Plan) is required to execute a Co-Sponsor Adoption Page. If a
                Related
                Employer fails to execute a Co-Sponsor Adoption Page, the Plan will
                be
                treated as an individually-designed plan, except as provided in
                subsections (a) and (b) below. Nothing in this Plan shall be construed
                to
                treat a Related Employer as participating in the Plan in the absence
                of a
                Co-Sponsor Adoption Page executed by that Related
                Employer.

            

    

    
      
        
        

      

      
        117

        
          

        

      

       

    

     

    
      	 	
              (a)

            	
              New
                Related Employer.
                If
                an organization becomes a New Related Employer after the Effective
                Date of
                the Agreement by reason of an acquisition or disposition of stock
                or
                assets, a merger, or similar transaction, the New Related Employer
                must
                execute a Co-Sponsor Page no later than the end of the transition
                period
                described in Code §410(b)(6)(C). Participation of the New Related Employer
                must be effective no later than the first day of the Plan Year that
                begins
                after such transition period ends. If the transition period in Code
                §410(b)(6)(C) is not applicable, the effective date of the New Related
                Employer's participation in the Plan must be no later than the date
                it
                became a Related Employer.

            

    

    

    
      	 	
              (b)

            	
              Former
                Related Employer.
                If
                an organization ceases to be a Related Employer (Former Related Employer),
                the provisions of Section 21.4, relating to discontinuance of
                participation, apply.

            

    

    

    Under
      the
      Standardized Agreement, if the rules of subsections (a) or (b) are followed,
      the
      Employer may continue to rely on the favorable IRS letter issued to the
      Prototype Sponsor during any period in which a New Related Employer is not
      participating in the Plan or a Former Related Employer continues to participate
      in the Plan. If the rules of subsections (a) or (b) are not followed, the Plan
      is treated as an individually-designed plan for any period of such
      noncompliance.

    
      
        
        

      

      
        118

        
          

        

      

       

    

    

    ARTICLE
      22

    PLAN
      DEFINITIONS

    

    This
      Article contains definitions for common terms that are used throughout the
      Plan.
      All capitalized terms under the Plan are defined in this Article. Where
      applicable, this Article will refer to other Sections of the Plan where the
      term
      is defined.

    

    
      	
              22.1

            	
              Account.
                The
                separate Account maintained for each Participant under the Plan.
                To the
                extent applicable, a Participant may have any (or all) of the following
                separate sub-Accounts within his/her Account: Employer Contribution
                Account, Section 401(k) Deferral Account, Employer Matching Contribution
                Account, QMAC Account, QNEC Account, Employee After-Tax Contribution
                Account, Safe Harbor Matching Contribution Account, Safe Harbor
                Nonelective Contribution Account, Rollover Contribution Account,
                and
                Transfer Account. The Transfer Account also may have any (or all)
                of the
                sub-Accounts listed above. The Plan Administrator may maintain other
                sub-Accounts, if necessary, for proper administration of the
                Plan.

            

    

    

    
      	
              22.2

            	
              Account
                Balance.
                A
                Participant's Account Balance is the total value of all Accounts
                (whether
                vested or not) maintained for the Participant. A Participant's vested
                Account Balance includes only those amounts for which the Participant
                has
                a vested interest in accordance with the provisions under Article
                4 and
                Part 6 of the Agreement. A Participant's Section 401(k) Deferral
                Account,
                QMAC Account, QNEC Account, Employee After-Tax Contribution Account,
                Safe
                Harbor Matching Contribution Account, Safe Harbor Nonelective Contribution
                Account, and Rollover Contribution Account are always 100%
                vested.

            

    

    

    
      	
              22.3

            	
              Accrued
                Benefit. If
                referred to in the context of a Defined Contribution Plan, the Accrued
                Benefit is the Account Balance. If referred to in the context of
                a Defined
                Benefit Plan, the Accrued Benefit is the benefit accrued under the
                benefit
                formula prescribed by the Defined Benefit
                Plan.

            

    

    

    
      	
              22.4

            	
              ACP
                — Average Contribution Percentage. The
                average of the contribution percentages for the Highly Compensated
                Employee Group and the Nonhighly Compensated Employee Group, which
                are
                tested for nondiscrimination under the ACP Test. See Section
                17.7(a).

            

    

    

    
      	
              22.5

            	
              ACP
                Test — Actual Contribution Percentage Test. The
                special nondiscrimination test that applies to Employer Matching
                Contributions and/or Employee After-Tax Contributions under the 401(k)
                Agreement. See Section 17.3.

            

    

    

    
      	
              22.6

            	
              Actual
                Hours Crediting Method. The
                Actual Hours Crediting Method is a method for counting service for
                purposes of Plan eligibility and vesting. Under the Actual Hours
                Crediting
                Method, an Employee is credited with the actual Hours of Service
                the
                Employee completes with the Employer or the number of Hours of Service
                for
                which the Employee is paid (or entitled to
                payment).

            

    

    

    
      	
              22.7

            	
              Adoption
                Agreement.
                See the definition for Agreement.

            

    

    

    
      	
              22.8

            	
              ADP
                — Average Deferral Percentage. The
                average of the deferral percentages for the Highly Compensated Employee
                Group and the Nonhighly Compensated Employee Group, which are tested
                for
                nondiscrimination under the ADP Test. See Section
                17.7(b).

            

    

    

    
      	
              22.9

            	
              ADP
                Test — Actual Deferral Percentage Test. The
                special nondiscrimination test that applies to Section 401(k) Deferrals
                under the 401(k) Agreement. See Section
                17.2.

            

    

    

    
      	
              22.10

            	
              Agreement.
                The Agreement (sometimes referred to as the "Adoption Agreement")
                contains
                the elective provisions under the Plan that an Employer completes
                to
                supplement or modify the provisions under the BPD. Each Employer
                that
                adopts this Plan must complete and execute the appropriate Agreement.
                An
                Employer may adopt more than one Agreement under this Prototype Plan.
                Each
                executed Agreement is treated as a separate Plan and Trust. For example,
                if an Employer executes a profit sharing plan Agreement and a money
                purchase plan Agreement, the Employer is treated as maintaining two
                separate Plans under this Prototype Plan document. An Agreement is
                treated
                as a single Plan, even if there is one or more executed Co-Sponsor
                Adoption Pages associated with the
                Agreement.

            

    

    

    
      	
              22.11

            	
              Aggregate
                Limit. The
                limit imposed under the Multiple Use Test on amounts subject to both
                the
                ADP Test and the ACP Test. See Section
                17.4(a).

            

    

    

    
      	
              22.12

            	
              Alternate
                Payee. A
                person designated to receive all or a portion of the Participant's
                benefit
                pursuant to a QDRO. See Section
                11.5.

            

    

    

    
      	
              22.13

            	
              Anniversary
                Year Method. A
                method for determining Eligibility Computation Periods after an Employee's
                initial Eligibility Computation Period. See Section 1.4(c)(2) for
                more
                detailed discussion of the Anniversary Year
                Method.

            

    

    

    
      	
              22.14

            	
              Anniversary
                Years. An
                alternative period for measuring Vesting Computation Periods. See
                Section
                4.4.

            

    

    
      
        
        

      

      
        119

        
          

        

      

       

    

    

    
      	
              22.15

            	
              Annual
                Additions.
                The amounts taken into account under a Defined Contribution Plan
                for
                purposes of applying the limitation on allocations under Code §415. See
                Section 7.4(a) for the definition of Annual
                Additions.

            

    

    

    
      	
              22.16

            	
              Annual
                Additions Limitation. The
                limit on the amount of Annual Additions a Participant may receive
                under
                the Plan during a Limitation Year. See Article
                7.

            

    

    

    
      	
              22.17

            	
              Annuity
                Starting Date. This
                Plan does not use the term Annuity Starting Date. To determine whether
                the
                notice and consent requirements in Articles 8 and 9 are satisfied,
                the
                Distribution Commencement Date (see Section 22.56) is used, even
                for a
                distribution that is made in the form of an annuity. However, the
                payment
                made on the Distribution Commencement Date under an annuity form
                of
                payment may reflect annuity payments that are calculated with reference
                to
                an "annuity starting date" that occurs prior to the Distribution
                Commencement Date (e.g., the first day of the month in which the
                Distribution Commencement Date
                falls).

            

    

    

    
      	
              22.18

            	
              Applicable
                Life Expectancy. The
                Life Expectancy used to determine a Participant's required minimum
                distribution under Article 10. See Section
                10.3(d).

            

    

    

    
      	
              22.19

            	
              Applicable
                Percentage.
                The maximum percentage of Excess Compensation that may be allocated
                to
                Eligible Participants under the Permitted Disparity Method. See Article
                2.

            

    

    

    
      	
              22.20

            	
              Average
                Compensation.
                The average of a Participant's annual Included Compensation during
                the
                Averaging Period designated under Part 3, #11 of the target benefit
                plan
                Agreement. See Section 2.5(d)(1) for a complete definition of Average
                Compensation.

            

    

    

    
      	
              22.21

            	
              Averaging
                Period.
                The period used for determining an Employee's Average Compensation.
                Unless
                modified under Part 3, #11.a. of the target benefit plan Agreement,
                the
                Averaging Period is the three (3) consecutive Measuring Periods during
                the
                Participant's Employment Period which produces the highest Average
                Compensation.

            

    

    

    
      	
              22.22

            	
              Balance
                Forward Method.
                A
                method for allocating net income or loss to Participants' Accounts
                based
                on the Account Balance as of the most recent Valuation Date under
                the
                Plan. See Section 13.4(a).

            

    

    

    
      	
              22.23

            	
              Basic
                Plan Document.
                See the definition for BPD.

            

    

    

    
      	
              22.24

            	
              Beneficiary.
                A
                person designated by the Participant (or by the terms of the Plan)
                to
                receive a benefit under the Plan upon the death of the Participant.
                See
                Section 8.4(c) for the applicable rules for determining a Participant's
                Beneficiaries under the Plan.

            

    

    

    
      	
              22.25

            	
              BPD.
                The
                BPD (sometimes referred to as the "Basic Plan Document") is the portion
                of
                the Plan that contains the non-elective provisions. The provisions
                under
                the BPD may be supplemented or modified by elections the Employer
                makes
                under the Agreement or by separate governing documents that are expressly
                authorized by the BPD.

            

    

    

    
      	
              22.26

            	
              Break-in-Service
                - Eligibility.
                Generally, an Employee incurs a Break-in-Service for eligibility
                purposes
                for each Eligibility Computation Period during which the Employee
                does not
                complete more than 500 Hours of Service with the Employer. However,
                if the
                Employer elects under Part 7 of the Agreement to require less than
                1,000
                Hours of Service to earn a Year of Service for eligibility purposes,
                a
                Break in Service will occur for any Eligibility Computation Period
                during
                which the Employee does not complete more than one-half (1/2) of
                the Hours
                of Service required to earn a Year of Service. (See Section 1.6 for
                a
                discussion of the eligibility Break-in-Service rules. Also see Section
                6.5(b) for rules applicable to the determination of a Break in Service
                when the Elapsed Time Method is
                used.)

            

    

    

    
      	
              22.27

            	
              Break-in-Service
                - Vesting.
                Generally, an Employee incurs a Break-in-Service for vesting purposes
                for
                each Vesting Computation Period during which the Employee does not
                complete more than 500 Hours of Service with the Employer. However,
                if the
                Employer elects under Part 7 of the Agreement to require less than
                1,000
                Hours of Service to earn a Year of Service for vesting purposes,
                a Break
                in Service will occur for any Vesting Computation Period during which
                the
                Employee does not complete more than one-half (1/2) of the Hours
                of
                Service required to earn a Year of Service. (See Section 4.6 for
                a
                discussion of the vesting Break-in-Service rules. Also see Section
                6.5(b)
                for rules applicable to the determination of a Break in Service when
                the
                Elapsed Time Method is used.)

            

    

    

    
      	
              22.28

            	
              Calendar
                Year Election. A
                special election used for determining the Lookback Year in applying
                the
                Highly Compensated Employee test under Section
                22.99.

            

    

    

    
      	
              22.29

            	
              Cash-Out
                Distribution. A
                total distribution made to a partially vested Participant upon termination
                of participation under the Plan. See Section 5.3(a) for the rules
                regarding the forfeiture of nonvested benefits upon a Cash-Out
                Distribution from the Plan.

            

    

    

    
      	
              22.30

            	
              Code.
                The
                Internal Revenue Code of 1986, as
                amended.

            

    

    
      
        
        

      

      
        120

        
          

        

      

       

    

    

    
      	
              22.31

            	
              Code
                §415 Safe Harbor Compensation.
                An
                optional definition of compensation used to determine Total Compensation.
                This definition may be selected under Part 3, #9.c. of the Agreement.
                See
                Section 22.197(c) for the definition of Code §415 Safe Harbor
                Compensation.

            

    

    

    
      	
              22.32

            	
              Compensation
                Dollar Limitation. The
                maximum amount of compensation that can be taken into account for
                any Plan
                Year for purposes of determining a Participant's Included Compensation
                (see Section 22.102) or Testing Compensation (see Section 22.190).
                For
                Plan Years beginning on or after January 1, 1994, the Compensation
                Dollar
                Limitation is $150,000, as adjusted for increases in the cost-of-living
                in
                accordance with Code
§401(a)(17)(B).

            

    

    

    In
      determining the Compensation Dollar Limitation for any applicable period for
      which Included Compensation or Testing Compensation is being determined (the
      "determination period"), the cost-of-living adjustment in effect for a calendar
      year applies to any determination period beginning with or within such calendar
      year. If a determination period consists of fewer than 12 months, the
      Compensation Dollar Limitation for such period is an amount equal to the
      otherwise applicable Compensation Dollar Limitation multiplied by a fraction,
      the numerator of which is the number of months in the short determination
      period, and the denominator of which is 12. A determination period will not
      be
      considered to be less than 12 months merely because compensation is taken into
      account only for the period the Employee is an Eligible Participant. If Section
      401(k) Deferrals, Employer Matching Contributions, or Employee After-Tax
      Contributions are separately determined for each pay period, no proration of
      the
      Compensation Dollar Limitation is required with respect to such pay
      periods.

    

    For
      Plan
      Years beginning on or after January 1, 1989, and before January 1, 1994, the
      Compensation Dollar Limitation taken into account for determining all benefits
      provided under the Plan for any Plan Year shall not exceed $200,000. This
      limitation shall be adjusted by the Secretary at the same time and in the same
      manner as under Code §415(d), except that the dollar increase in effect on
      January 1 of any calendar year is effective for Plan Years beginning in such
      calendar year and the first adjustment to the $200,000 limitation is effective
      on January 1, 1990.

    

    If
      compensation for any prior determination period is taken into account in
      determining a Participant's allocations for the current Plan Year, the
      compensation for such prior determination period is subject to the applicable
      Compensation Dollar Limitation in effect for that prior period. For this
      purpose, in determining allocations in Plan Years beginning on or after January
      1, 1989, the Compensation Dollar Limitation in effect for determination periods
      beginning before that date is $200,000. In addition, in determining allocations
      in Plan Years beginning on or after January 1, 1994, the Compensation Dollar
      Limitation in effect for determination periods beginning before that date is
      $150,000.

    

    
      	
              22.33

            	
              Co-Sponsor.
                A
                Related Employer that adopts this Plan by executing the Co-Sponsor
                Adoption Page under the Agreement. See Article 21 for the rules applicable
                to contributions and deductions for contributions made by a
                Co-Sponsor.

            

    

    

    
      	
              22.34

            	
              Co-Sponsor
                Adoption Page. The
                execution page under the Agreement that permits a Related Employer
                to
                adopt this Plan as a Co-Sponsor. See Article
                21.

            

    

    

    
      	
              22.35

            	
              Covered
                Compensation. The
                average (without indexing) of the Taxable Wage Bases in effect for
                each
                calendar year during the 35-year period ending with the last day
                of the
                calendar year in which the Participant attains (or will attain) Social
                Security Retirement Age. See Section
                2.5(d)(2).

            

    

    

    
      	
              22.36

            	
              Cumulative
                Disparity Limit.
                A
                limit on the amount of permitted disparity that may be provided under
                the
                target benefit plan Agreement. See Section
                2.5(c)(3)(iv).

            

    

    

    
      	
              22.37

            	
              Current
                Year Testing Method. A
                method for applying the ADP Test and/or the ACP Test. See Section
                17.2(a)(2) for a discussion of the Current Year Testing Method under
                the
                ADP Test and 17.3(a)(2) for a discussion of the Current Year Testing
                Method under the ACP Test.

            

    

    

    
      	
              22.38

            	
              Custodian.
                An
                organization that has custody of all or any portion of the Plan assets.
                See Section 12.11.

            

    

    

    
      	
              22.39

            	
              Davis-Bacon
                Act Service.
                A
                Participant's service used to apply the Davis-Bacon Contribution
                Formula
                under Part 4 of the Nonstandardized Agreement [Part 4C of the
                Nonstandardized 401(k) Agreement]. For this purpose, Davis-Bacon
                Act
                Service is any service performed by an Employee under a public contract
                subject to the Davis-Bacon Act or to any other federal, state or
                municipal
                prevailing wage law. See Section
                2.2(a)(1).

            

    

    

    
      	
              22.40

            	
              Davis-Bacon
                Contribution Formula.
                The Employer may elect under Part 4 of the Nonstandardized Agreement
                [Part
                4C of the Nonstandardized 401(k) Agreement] to provide an Employer
                Contribution for each Eligible Participant who performs Davis-Bacon
                Act
                Service. (See Section 2.2(a)(1) (profit sharing plan and 401(k) plan)
                and
                Section 2.4(e) (money purchase plan) for special rules regarding
                the
                application of the Davis-Bacon Contribution
                Formula.)

            

    

    

    
      	
              22.41

            	
              Defined
                Benefit Plan.
                A
                plan under which a Participant's benefit is based solely on the Plan's
                benefit formula without the establishment of separate Accounts for
                Participants.

            

    

    
      
        
        

      

      
        121

        
          

        

      

       

    

    

    
      	
              22.42

            	
              Defined
                Benefit Plan Fraction. A
                component of the combined limitation test under Code §415(e) for Employers
                that maintain or ever maintained both a Defined Contribution and
                a Defined
                Benefit Plan. See Section 7.5
                (b)(1).

            

    

    

    
      	
              22.43

            	
              Defined
                Contribution Plan. A
                plan that provides for individual Accounts for each Participant to
                which
                all contributions, forfeitures, income, expenses, gains and losses
                under
                the Plan are credited or deducted. A Participant's benefit under
                a Defined
                Contribution Plan is based solely on the fair market value of his/her
                vested Account Balance.

            

    

    

    
      	
              22.44

            	
              Defined
                Contribution Plan Dollar Limitation.
                The maximum dollar amount of Annual Additions an Employee may receive
                under the Plan. See Section 7.4(b).

            

    

    

    
      	
              22.45

            	
              Defined
                Contribution Plan Fraction. A
                component of the combined limitation test under Code §415(e) for Employers
                that maintain or ever maintained both a Defined Contribution and
                a Defined
                Benefit Plan. See Section
                7.5(b)(2).

            

    

    

    
      	
              22.46

            	
              Designated
                Beneficiary. A
                Beneficiary who is designated by the Participant (or by the terms
                of the
                Plan) and whose Life Expectancy is taken into account in determining
                minimum distributions under Code §401(a)(9). See Article
                10.

            

    

    

    
      	
              22.47

            	
              Determination
                Date. The
                date as of which the Plan is tested to determine whether it is a
                Top-Heavy
                Plan. See Section 16.3(a).

            

    

    

    
      	
              22.48

            	
              Determination
                Period. The
                period during which contributions to the Plan are tested to determine
                if
                the Plan is a Top-Heavy Plan. See Section
                16.3(b).

            

    

    

    
      	
              22.49

            	
              Determination
                Year. The
                Plan Year for which an Employee's status as a Highly Compensated
                Employee
                is being determined. See Section
                22.99(b)(1).

            

    

    

    
      	
              22.50

            	
              Directed
                Account. The
                Plan assets under a Trust which are held for the benefit of a specific
                Participant. See Section 13.4(b).

            

    

    

    
      	
              22.51

            	
              Directed
                Trustee. A
                Trustee is a Directed Trustee to the extent that the Trustee's investment
                powers are subject to the direction of another person. See Section
                12.2(b).

            

    

    

    
      	
              22.52

            	
              Direct
                Rollover. A
                rollover, at the Participant's direction, of all or a portion of
                the
                Participant's vested Account Balance directly to an Eligible Retirement
                Plan. See Section 8.8.

            

    

    

    
      	
              22.53

            	
              Disabled.
                Except as modified under Part 13, #55 of the Agreement [Part 13,
                #73 of
                the 401(k) Agreement], an individual is considered Disabled for purposes
                of applying the provisions of this Plan if the individual is unable
                to
                engage in any substantial gainful activity by reason of a medically
                determinable physical or mental impairment that can be expected to
                result
                in death or which has lasted or can be expected to last for a continuous
                period of not less than 12 months. The permanence and degree of such
                impairment shall be supported by medical
                evidence.

            

    

    

    
      	
              22.54

            	
              Discretionary
                Trustee. A
                Trustee is a Discretionary Trustee to the extent the Trustee has
                exclusive
                authority and discretion to invest, manage or control the Plan assets
                without direction from any other person. See Section
                12.2(a).

            

    

    

    
      	
              22.55

            	
              Distribution
                Calendar Year. A
                calendar year for which a minimum distribution is required. See Section
                10.3(f).

            

    

    

    
      	
              22.56

            	
              Distribution
                Commencement Date. The
                date an Employee commences distribution from the Plan. If a Participant
                commences distribution with respect to a portion of his/her Account
                Balance, a separate Distribution Commencement Date applies to any
                subsequent distribution. If distribution is made in the form of an
                annuity, the Distribution Commencement Date may be treated as the
                first
                day of the first period for which annuity payments are
                made.

            

    

    

    
      	
              22.57

            	
              Early
                Retirement Age. The
                age and/or Years of Service requirement prescribed by Part 5, #17
                of the
                Agreement [Part 5, #35 of the 401(k) Agreement]. Early Retirement
                Age may
                be used to determine distribution rights and/or vesting rights. The
                Plan
                is not required to have an Early Retirement
                Age.

            

    

    

    
      	
              22.58

            	
              Earned
                Income.
                Earned Income is the net earnings from self-employment in the trade
                or
                business with respect to which the Plan is established, and for which
                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 by the Employer to a qualified
                plan
                to the extent deductible under Code §404. Net earnings shall be determined
                after the deduction allowed to the taxpayer by Code §164(f). If Included
                Compensation is defined to exclude any items of Compensation (other
                than
                Elective Deferrals), then for purposes of determining the Included
                Compensation of a Self-Employed Individual, Earned Income shall be
                adjusted by multiplying Earned Income by the percentage of Total
                Compensation that is included for the Eligible Participants who are
                Nonhighly Compensated Employees. The percentage is determined by
                calculating the percentage of each Nonhighly Compensated Eligible
                Participant's Total Compensation that is included in the definition
                of
                Included Compensation and averaging those
                percentages.

            

    

    
      
        
        

      

      
        122

        
          

        

      

       

    

    

    
      	
              22.59

            	
              Effective
                Date. The
                date this Plan, including any restatement or amendment of this Plan,
                is
                effective. Where the Plan is restated or amended, a reference to
                Effective
                Date is the effective date of the restatement or amendment, except
                where
                the context indicates a reference to an earlier Effective Date. If
                this
                Plan is retroactively effective, the provisions of this Plan generally
                control. However, if the provisions of this Plan are different from
                the
                provisions of the Employer's prior plan and, after the retroactive
                Effective Date of this Plan, the Employer operated in compliance
                with the
                provisions of the prior plan, the provisions of such prior plan are
                incorporated into this Plan for purposes of determining whether the
                Employer operated the Plan in compliance with its terms, provided
                operation in compliance with the terms of the prior plan do not violate
                any qualification requirements under the Code, regulations, or other
                IRS
                guidance.

            

    

    

    The
      Employer may designate special effective dates for individual provisions under
      the Plan where provided in the Agreement or under Appendix A of the Agreement.
      If
      one or
      more qualified retirement plans have been merged into this Plan, the provisions
      of the merging plan(s) will remain in full force and effect until the Effective
      Date of the plan merger(s), unless provided otherwise under Appendix A-12 of
      the
      Agreement [Appendix A-16 of the 401(k) Agreement]. See
      Section 20.1 for special effective date provisions relating to the changes
      required under the GUST Legislation.

    

    
      	
              22.60

            	
              Elapsed
                Time Method.
                The Elapsed Time Method is a special method for crediting service
                for
                eligibility, vesting or for applying the allocation conditions under
                Part
                4 of the Agreement. To apply the Elapsed Time Method for eligibility
                or
                vesting, the Employer must elect the Elapsed Time Method under Part
                7 of
                the Agreement. To apply the Elapsed Time Method to determine an Employee's
                eligibility for an allocation under the Plan, the Employer must elect
                the
                Elapsed Time Method under Part 4, #15.e. of the Nonstandardized Agreement
                [Part 4B, #19.e. and/or Part 4C, #24.e. of the Nonstandardized 401(k)
                Agreement]. (See Section 6.5(b) for more information on the Elapsed
                Time
                Method of crediting service for eligibility and vesting and Section
                2.6(c)
                for information on the Elapsed Time Method for allocation
                conditions.)

            

    

    

    
      	
              22.61

            	
              Elective
                Deferrals.
                Section 401(k) Deferrals, salary reduction contributions to a SEP
                described in Code §§408(k)(6) and 402(h)(1)(B) (sometimes referred to as a
                SARSEP), contributions made pursuant to a Salary Reduction Agreement
                to a
                contract, custodial account or other arrangement described in Code
                §403(b), and elective contributions made to a SIMPLE-IRA plan, as
                described in Code §408(p). Elective Deferrals shall not include any
                amounts properly distributed as an Excess Amount under §415 of the Code.
                

            

    

    

    
      	
              22.62

            	
              Eligibility
                Computation Period. The
                12-consecutive month period used for measuring whether an Employee
                completes a Year of Service for eligibility purposes. An Employee's
                initial Eligibility Computation Period always begins on the Employee's
                Employment Commencement Date. Subsequent Eligibility Computation
                Periods
                are measured under the Shift-to-Plan-Year Method or the Anniversary
                Year
                Method. See Section 1.4(c).

            

    

    

    
      	
              22.63

            	
              Eligible
                Participant. Except
                as provided under Part 1, #6 of the Agreement, an Employee (other
                than an
                Excluded Employee) becomes an Eligible Participant on the appropriate
                Entry Date (as selected under Part 2 of the Agreement) following
                satisfaction of the Plan's minimum age and service conditions (as
                designated in Part 1 of the Agreement). See Article 1 for the rules
                regarding participation under the
                Plan.

            

    

    

    For
      purposes of the 401(k) Agreement, an Eligible Participant is any Employee (other
      than an Excluded Employee) who has satisfied the Plan's minimum age and service
      conditions designated in Part 1 of the Agreement with respect to a particular
      contribution. With respect to Section 401(k) Deferrals or Employee After-Tax
      Contributions, an Employee who has satisfied the eligibility conditions under
      Part 1 of the Agreement for making Section 401(k) Deferrals or Employee
      After-Tax Contribution is an Eligible Participant with respect to such
      contributions, even if the Employee chooses not to actually make any such
      contributions. With respect to Employer Matching Contributions, an Employee
      who
      has satisfied the eligibility conditions under Part 1 of the Agreement for
      receiving such contributions is an Eligible Participant with respect to such
      contributions, even if the Employee does not receive an Employer Matching
      Contribution (including forfeitures) because of the Employee's failure to make
      Section 401(k) Deferrals or Employee After-Tax Contributions, as
      applicable.

    

    
      	
              22.64

            	
              Eligible
                Rollover Distribution.
                An
                amount distributed from the Plan that is eligible for rollover to
                an
                Eligible Retirement Plan. See Section
                8.8(a).

            

    

    

    
      	
              22.65

            	
              Eligible
                Retirement Plan. A
                qualified retirement plan or IRA that may receive a rollover contribution.
                See Section 8.8(b).

            

    

    

    
      	
              22.66

            	
              Employee.
                An
                Employee is any individual employed by the Employer (including any
                Related
                Employers). An independent contractor is not an Employee. An Employee
                is
                not eligible to participate under the Plan if the individual is an
                Excluded Employee under Section 1.2. (See Section 1.3 for rules regarding
                coverage of Employees of Related Employers.) For purposes of applying
                the
                provisions under this Plan, a Self-Employed Individual (including
                a
                partner in a partnership) is treated as an Employee. A Leased Employee
                is
                also treated as an Employee of the recipient organization, as provided
                in
                Section 1.2(b).

            

    

    
      
        
        

      

      
        123

        
          

        

      

       

    

    

    
      	
              22.67

            	
              Employee
                After-Tax Contribution Account. The
                portion of the Participant's Account attributable to Employee After-Tax
                Contributions.

            

    

    

    
      	
              22.68

            	
              Employee
                After-Tax Contributions.
                Employee After-Tax Contributions are contributions made to the Plan
                by or
                on behalf of a Participant that is included in the Participant's
                gross
                income in the year in which made and that is maintained under a separate
                Employee After-Tax Contribution Account to which earnings and losses
                are
                allocated. Employee After-Tax Contributions may only be made under
                the
                Nonstandardized 401(k) Agreement. See Section
                3.1.

            

    

    

    
      	
              22.69

            	
              Employer.
                Except
                as otherwise provided, Employer means the Employer (including a
                Co-Sponsor) that adopts this Plan and any Related Employer. (See
                Section
                1.3 for rules regarding coverage of Employees of Related Employers.
                Also
                see Section 11.8 for operating rules when the Employer is a member
                of a
                Related Employer group, and Article 21 for rules that apply to Related
                Employers that execute a Co-Sponsor Adoption Page under the
                Agreement.)

            

    

    

    
      	
              22.70

            	
              Employer
                Contribution Account. If
                this Plan is a profit sharing plan (other than a 401(k) plan), a
                money
                purchase plan, or a target benefit plan, the Employer Contribution
                Account
                is the portion of the Participant's Account attributable to contributions
                made by the Employer. If this is a 401(k) plan, the Employer Contribution
                Account is the portion of the Participant's Account attributable
                to
                Employer Nonelective Contributions, other than QNECs or Safe Harbor
                Nonelective Contributions.

            

    

    

    
      	
              22.71

            	
              Employer
                Contributions. If
                this Plan is a profit sharing plan (other than a 401(k) plan), a
                money
                purchase plan, or a target benefit plan, Employer Contributions are
                any
                contributions the Employer makes pursuant to Part 4 of to the Agreement.
                If this Plan is a 401(k) plan, Employer Contributions include Employer
                Nonelective Contributions and Employer Matching Contributions, including
                QNECs, QMACs and Safe Harbor Contributions that the Employer makes
                under
                the Plan. Employer Contributions also include any Section 401(k)
                Deferrals
                an Employee makes under the Plan, unless the Plan expressly provides
                for
                different treatment of Section 401(k)
                Deferrals.

            

    

    

    
      	
              22.72

            	
              Employer
                Matching Contribution Account. The
                portion of the Participant's Account attributable to Employer Matching
                Contributions, other than QMACs or Safe Harbor Matching
                Contributions.

            

    

    

    
      	
              22.73

            	
              Employer
                Matching Contributions. Employer
                Matching Contributions are contributions made by the Employer on
                behalf of
                a Participant on account of Section 401(k) Deferrals or Employee
                After-Tax
                Contributions made by such Participant, as designated under Parts
                4B(b) of
                the 401(k) Agreement. Employer Matching Contributions may only be
                made
                under the 401(k) Agreement. Employer Matching Contributions also
                include
                any QMACs the Employer makes pursuant to Part 4B, #18 of the 401(k)
                Agreement and any Safe Harbor Matching Contributions the Employer
                makes
                pursuant to Part 4E of the 401(k) Agreement. See Section
                2.3(b).

            

    

    

    
      	
              22.74

            	
              Employer
                Nonelective Contributions. Employer
                Nonelective Contributions are contributions made by the Employer
                on behalf
                of Eligible Participants under the 401(k) Plan, as designated under
                Part
                4C of the 401(k) Agreement. Employer Nonelective Contributions also
                include any QNECs the Employer makes pursuant to Part 4C, #22 of
                the
                401(k) Agreement and any Safe Harbor Nonelective Contributions the
                Employer makes pursuant to Part 4E of the 401(k) Agreement. See Section
                2.3(d).

            

    

    

    
      	
              22.75

            	
              Employment
                Commencement Date.
                The date the Employee first performs an Hour of Service for the Employer.
                For purposes of applying the Elapsed Time rules under Section 6.5(b),
                an
                Hour of Service is limited to an Hour of Service as described in
                Section
                22.101(a).

            

    

    

    
      	
              22.76

            	
              Employment
                Period.
                The period as defined in Part 3, #11.c. of the target benefit plan
                Agreement used to determine an Employee's Average Compensation. See
                Section 2.5(d)(1)(iii).

            

    

    

    
      	
              22.77

            	
              Entry
                Date. The
                date on which an Employee becomes an Eligible Participant upon satisfying
                the Plan's minimum age and service conditions. See Section
                1.5.

            

    

    

    
      	
              22.78

            	
              Equivalency
                Method. An
                alternative method for crediting Hours of Service for purposes of
                eligibility and vesting. To apply, the Employer must elect the Equivalency
                Method under Part 7 of the Agreement. See Section 6.5(a) for a more
                detailed discussion of the Equivalency
                Method.

            

    

    

    
      	
              22.79

            	
              ERISA.
                The
                Employee Retirement Income Security Act of 1974, as
                amended.

            

    

    

    
      	
              22.80

            	
              Excess
                Aggregate Contributions. Amounts
                which are distributed to correct the ACP Test. See Section
                17.7(c).

            

    

    

    
      	
              22.81

            	
              Excess
                Amount. Amounts
                which exceed the Annual Additions Limitation. See Section
                7.4(c).

            

    

    

    
      	
              22.82

            	
              Excess
                Compensation. The
                amount of Included Compensation which exceeds the Integration Level.
                Excess Compensation is used for purposes of applying the Permitted
                Disparity allocation formula under the profit sharing or 401(k) plan
                Agreement (see Section 2.2(b)(2)) or under the money purchase plan
                Agreement (see Section 2.4(c)) or for applying the Integration Formulas
                under the target benefit plan Agreement (see Section
                2.5(d)(3)).

            

    

    
      
        
        

      

      
        124

        
          

        

      

       

    

     

    
      	
              22.83

            	
              Excess
                Contributions. Amounts
                which are distributed to correct the ADP Test. See Section
                17.7(d).

            

    

    

    
      	
              22.84

            	
              Excess
                Deferrals.
                Elective Deferrals that are includible in a Participant's gross income
                because they exceed the dollar limitation under Code §402(g). Excess
                Deferrals made to this Plan shall be treated as Annual Additions
                under the
                Plan, unless such amounts are distributed no later than the first
                April 15
                following the close of the Participant's taxable year for which the
                Excess
                Deferrals are made. See Section
                17.1.

            

    

    

    
      	
              22.85

            	
              Excluded
                Employee. An
                Employee who is excluded under Part 1, #4 of the Agreement. See Section
                1.2.

            

    

    

    
      	
              22.86

            	
              Fail-Safe
                Coverage Provision. A
                correction provision that permits the Plan to automatically correct
                a
                coverage violation resulting from the application of a last day of
                employment or Hours of Service allocation condition. See Section
                2.7.

            

    

    

    
      	
              22.87

            	
              Favorable
                IRS Letter. A
                notification letter or opinion letter issued by the IRS to a Prototype
                Sponsor as to the qualified status of a Prototype Plan. A separate
                Favorable IRS Letter is issued with respect to each Agreement offered
                under the Prototype Plan. If the term is used to refer to a letter
                issued
                to an Employer with respect to its adoption of this Prototype Plan,
                such
                letter is a determination letter issued by the
                IRS.

            

    

    

    
      	
              22.88

            	
              Five-Percent
                Owner. An
                individual who owns (or is considered as owning within the meaning
                of Code
                §318) more than 5 percent of the outstanding stock of the Employer
                or
                stock possessing more than 5 percent of the total combined voting
                power of
                all stock of the Employer. If the Employer is not a corporation,
                a
                Five-Percent Owner is an individual who owns more than 5 percent
                of the
                capital or profits interest of the
                Employer.

            

    

    

    
      	
              22.89

            	
              Five-Year
                Forfeiture Break in Service. A
                Break in Service rule under which a Participant's nonvested benefit
                may be
                forfeited. See Section 4.6(b).

            

    

    

    
      	
              22.90

            	
              Flat
                Benefit.
                A
                Nonintegrated Benefit Formula under Part 4 of the target benefit
                plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation. See Section
                2.5(c)(1)(i).

            

    

    

    
      	
              22.91

            	
              Flat
                Excess Benefit.
                An
                Integrated Benefit Formula under Part 4 of the target benefit plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation plus a specified percentage of
                Excess
                Compensation. See Section
                2.5(c)(2)(i).

            

    

    

    
      	
              22.92

            	
              Flat
                Offset Benefit.
                An
                Integrated Benefit Formula under Part 4 of the target benefit plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation which is offset by a specified
                percentage of Offset Compensation. See Section
                2.5(c)(2)(iii).

            

    

    

    
      	
              22.93

            	
              Former
                Related Employer. A
                Related Employer (as defined in Section 22.164) that ceases to be
                a
                Related Employer because of an acquisition or disposition of stock
                or
                assets, a merger, or similar transaction. See Section 21.4 for the
                effect
                when a Co-Sponsor becomes a Former Related
                Employer.

            

    

    

    
      	
              22.94

            	
              Four-Step
                Formula. A
                method for allocating certain Employer Contributions under the Permitted
                Disparity Method. See Section
                2.2(b)(2)(ii).

            

    

    

    
      	
              22.95

            	
              General
                Trust Account. The
                Plan assets under a Trust which are held for the benefit of all Plan
                Participants as a pooled investment. See Section
                13.4(a).

            

    

    

    
      	
              22.96

            	
              GUST
                Legislation.
                GUST Legislation refers to the Uruguay Round Agreements Act (GATT),
                the
                Uniformed Services Employment and Reemployment Rights Act of 1994
                (USERRA)
                the Small Business Job Protection Act of 1996 (SBJPA), the Taxpayer
                Relief
                Act of 1997 (TRA '97), and the Internal Revenue Service Restructuring
                and
                Reform Act of 1998. See Article 20 for special rules for demonstrating
                compliance with the qualification changes under the GUST
                Legislation.

            

    

    

    
      	
              22.97

            	
              Hardship.
                A
                heavy and immediate financial need which meets the requirements of
                Section
                8.6.

            

    

    

    
      	
              22.98

            	
              Highest
                Average Compensation. A
                term used to apply the combined plan limit under Code §415(e). See Section
                7.5(b)(3).

            

    

    

    
      	
              22.99

            	
              Highly
                Compensated Employee.
                The definition of Highly Compensated Employee under this Section
                is
                effective for Plan Years beginning after December 31, 1996. For Plan
                Years beginning before January 1, 1997, Highly Compensated Employees
                are determined under Code §414(q) as in effect at that
                time.

            

    

    

    
      	 	
              (a)

            	
              Definition.
                An
                Employee is a Highly Compensated Employee for a Plan Year if
                he/she:

            

    

    
      
        
        

      

      
        125

        
          

        

      

       

    

     

    
      	 	
              (1)

            	
              is
                a Five-Percent Owner (as defined in Section 22.88) at any time during
                the
                Determination Year or the Lookback Year;
                or

            

    

    

    
      	 	
              (2)

            	
              has
                Total Compensation from the Employer for the Lookback Year in excess
                of
                $80,000 (as adjusted) and, if elected under Part 13, #50.a. of the
                Agreement [Part 13, #68.a. of the 401(k) Agreement], is in the Top-Paid
                Group for the Lookback Year. If the Employer does not specifically
                elect
                to apply the Top-Paid Group Test, the Highly Compensated Employee
                definition will be applied without regard to whether an Employee
                is in the
                Top-Paid Group. The $80,000 amount is adjusted at the same time and
                in the
                same manner as under Code §415(d), except that the base period is the
                calendar quarter ending September 30,
                1996.

            

    

    

    
      	
            	(b)	
              Other
                Definitions. The
                following definitions apply for purposes of determining Highly Compensated
                Employee status under this Section
                22.99.

            

    

    

    
      	 	
              (1)

            	
              Determination
                Year. The
                Determination Year is the Plan Year for which the Highly Compensated
                Employee determination is being
                made.

            

    

    

    
      	 	
              (2)

            	
              Lookback
                Year. Unless
                the Calendar Year Election (or Old-Law Calendar Year Election) applies,
                the Lookback Year is the 12-month period immediately preceding the
                Determination Year.

            

    

    

    
      	
            	(3)	
              Total
                Compensation. Total
                Compensation as defined under Section
                22.197.

            

    

    

    
      	 	
              (4)

            	
              Top-Paid
                Group. An
                Employee is in the Top-Paid Group for purposes of applying the Top-Paid
                Group Test if the Employee is one of the top 20% of Employees ranked
                by
                Total Compensation. In determining the Top-Paid Group, any reasonable
                method of rounding or tie-breaking is permitted. For purposes of
                determining the number of Employees in the Top-Paid Group for any
                year,
                Employees described in Code §414(q)(5) or applicable regulations may be
                excluded.

            

    

    

    
      	 	
              (5)

            	
              Calendar
                Year Election. If
                the Plan Year elected under the Agreement is not the calendar year,
                for
                purposes of applying the Highly Compensated Employee test under subsection
                (a)(2) above, the Employer may elect under Part 13, #50.b. of the
                Agreement [Part 13, #68.b. of the 401(k) Agreement] to substitute
                for the
                Lookback Year the calendar year that begins in the Lookback Year.
                The
                Calendar Year Election does not apply for purposes of applying the
                Five-Percent Owner test under subsection (a)(1) above. If the Employer
                does not specifically elect to apply the Calendar Year Election,
                the
                Calendar Year Election does not apply. The Calendar Year Election
                should
                not be selected if the Plan is using a calendar Plan
                Year.

            

    

    

    
      	 	
              (6)

            	
              Old-Law
                Calendar Year Election.
                A
                special election available under section 1.414(q)-1T of the temporary
                Income Tax Regulations and provided for in Notice 97-45 for the Plan
                Year
                beginning in 1997 which permitted the Employer to substitute the
                calendar
                year beginning with or within the Plan Year for the Lookback Year
                in
                applying subsections (a)(1) and (a)(2) above. If the 1997 Plan Year
                was a
                calendar year, the effect of the Old-Law Calendar Year Election was
                to
                treat the Determination Year and the Lookback Year as the same 12-month
                period. The Employer may elect to apply the Old-Law Calendar Year
                Election
                under Appendix B-1.c. of the Agreement. See Section
                20.2(c).

            

    

    

    
      	
            	(c)	
              Application
                of Highly Compensated Employee definition. In
                determining whether an Employee is a Highly Compensated Employee
                for years
                beginning in 1997, the amendments to Code §414(q) as described above are
                treated as having been in effect for years beginning in 1996. In
                determining an Employee's status as a highly compensated former employee,
                the rules for the applicable Determination Year apply in accordance
                with
                section 1.414(q)-1T, A-4 of the temporary Income Tax Regulations
                and
                Notice 97-45.

            

    

    

    
      	
              22.100

            	
              Highly
                Compensated Employee Group. The
                group of Highly Compensated Employees who are included in the ADP
                Test
                and/or the ACP Test. See Section
                17.7(e).

            

    

    

    
      	
              22.101

            	
              Hour
                of Service.
                Each Employee will receive credit for each Hour of Service as defined
                in
                this Section 22.101. An Employee will not receive credit for the
                same Hour
                of Service under more than one category listed
                below.

            

    

    

    
      	 	
              (a)

            	
              Performance
                of duties. Hours
                of Service include each hour for which an Employee is paid, or entitled
                to
                payment, for the performance of duties for the Employer. These hours
                will
                be credited to the Employee for the computation period in which the
                duties
                are performed.

            

    

    

    
      	 	
              (b)

            	
              Nonperformance
                of duties. Hours
                of Service include each hour for which an Employee is paid, or entitled
                to
                payment, by the Employer on account of a period of time during which
                no
                duties are performed (irrespective of whether the employment relationship
                has terminated) due to vacation, holiday, illness, incapacity (including
                disability), layoff, jury duty, military duty or leave of absence.
                No more
                than 501 hours of service will be credited under this paragraph for
                any
                single continuous period (whether or not such period occurs in a
                single
                computation period). Hours under this paragraph will be calculated
                and
                credited pursuant to §2530.200b-2 of the Department of Labor Regulations
                which is incorporated herein by this
                reference.

            

    

    
      
        
        

      

      
        126

        
          

        

      

       

    

     

    
      	 	
              (c)

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

            

    

    

    
      	 	
              (d)

            	
              Related
                Employers/Leased Employees.
                For purposes of crediting Hours of Service, all Related Employers
                are
                treated as a single Employer. Hours of Service will be credited for
                employment with any Related Employer. Hours of Service also include
                hours
                credited as a Leased Employee for a recipient
                organization.

            

    

    

    
      	 	
              (e)

            	
              Maternity/paternity
                leave. Solely
                for purposes of determining whether a Break in Service has occurred
                in a
                computation period, an individual who is absent from work for maternity
                or
                paternity reasons will receive credit for the Hours of Service which
                would
                otherwise have been credited to such individual but for such absence,
                or
                in any case in which such hours cannot be determined, 8 Hours of
                Service
                per day of such absence. For purposes of this paragraph, an absence
                from
                work for maternity or paternity reasons means an absence (1) by reason
                of
                the pregnancy of the individual, (2) by reason of a birth of a child
                of
                the individual, (3) by reason of the placement of a child with the
                individual in connection with the adoption of such child by such
                individual, or (4) for purposes of caring for such child for a period
                beginning immediately following such birth or placement. The Hours
                of
                Service credited under this paragraph will be credited (1) in the
                computation period in which the absence begins if the crediting is
                necessary to prevent a Break in Service in that period, or (2) in
                all
                other cases, in the following computation
                period.

            

    

    

    
      	
              22.102

            	
              Included
                Compensation. Included
                Compensation is Total Compensation, as modified under Part 3, #10
                of the
                Agreement, used to determine allocations of contributions and forfeitures.
                Under the Nonstandardized Agreement, Included Compensation generally
                includes amounts an Employee earns with a Related Employer that has
                not
                executed a Co-Sponsor Adoption Page under the Agreement. However,
                the
                Employer may elect under Part 3, #10.b.(7) of the Nonstandardized
                Agreement [Part 3, #10.i. of the Nonstandardized 401(k) Agreement]
                to
                exclude all amounts earned with a Related Employer that has not executed
                a
                Co-Sponsor Adoption Page. Under the Standardized Agreement, Included
                Compensation always includes all compensation earned with all Related
                Employers, without regard to whether the Related Employer executes
                the
                Co-Sponsor Adoption Page. (See Section 21.5.) In no case may Included
                Compensation for any Participant exceed the Compensation Dollar Limitation
                as defined in Section 22.32. Included Compensation does not include
                any
                amounts earned while an individual is an Excluded Employee (as defined
                in
                Section 1.2 of this BPD).

            

    

    

    The
      Employer may select under Part 3, #10 of the 401(k) Agreement to provide a
      different definition of Included Compensation for determining Section 401(k)
      Deferrals, Employer Matching Contributions, and Employer Nonelective
      Contributions. Unless otherwise provided in Part 3, #10.j. of the
      Nonstandardized 401(k) Agreement, the definition of Included Compensation chosen
      for Section 401(k) Deferrals also applies to any Employee After-Tax
      Contributions and to any Safe Harbor Contributions designated under Part 4E
      of
      the Agreement; the definition of Included Compensation chosen for Employer
      Matching Contributions also applies to any QMACs; and the definition of Included
      Compensation chosen for Employer Nonelective Contributions also applies to
      any
      QNECs.

    

    The
      Employer may elect to exclude from the definition of Included Compensation
      any
      of the amounts permitted under Part 3, #10 of the Agreement. However, to use
      the
      same definition of compensation for purposes of nondiscrimination testing,
      the
      definition of Included Compensation must satisfy the nondiscrimination
      requirements of Code §414(s). The definition of Included Compensation will be
      deemed to be nondiscriminatory under Code §414(s) if the only amounts excluded
      are amounts under Part 3, #10.b.(1) - (3) of the Nonstandardized Agreement
      [Part
      3, #10.c. - e. of the Nonstandardized 401(k) Agreement]. Any other exclusions
      could cause the definition of Included Compensation to fail to satisfy the
      nondiscrimination requirements of Code §414(s). If the definition of Included
      Compensation fails to satisfy the nondiscrimination requirements of Code
§414(s), additional nondiscrimination testing may have to be performed to
      demonstrate compliance with the nondiscrimination requirements. The definition
      of Included Compensation under the Standardized Agreements must satisfy the
      nondiscrimination requirements under Code §414(s).

    

    If
      the
      Plan uses a Permitted Disparity Method under Part 4 of the Agreement or if
      the
      Plan is a Safe Harbor 401(k) Plan, the definition of Included Compensation
      must
      satisfy the nondiscrimination requirements under Code §414(s). Therefore, any
      exclusions from Included Compensation under Part 3, #10.b.(4) - (8) of the
      Nonstandardized Agreement [Part 3, #10.f. - j. of the Nonstandardized 401(k)
      Agreement] will apply only to Highly Compensated Employees, unless specifically
      provided otherwise under Part 3, #10.b.(8). of the Nonstandardized Agreement
      [Part 3, #10.j. of the Nonstandardized 401(k) Agreement].

    
      
        
        

      

      
        127

        
          

        

      

       

    

    

    The
      Employer may elect under Part 3, #10.b.(1) of the Agreement [Part 3, #10.c.
      of
      the 401(k) Agreement] to exclude Elective Deferrals, pre-tax contributions
      to a
      cafeteria plan or a Code §457 plan, and qualified transportation fringes under
      Code§132(f)(4). Generally, the exclusion of qualified transportation fringes is
      effective for Plan Years beginning on or after January 1, 2001. However, the
      Employer may elect an earlier effective date under Appendix B-3.c. of the
      Agreement.

    

    
      	
              22.103

            	
              Insurer.
                An
                insurance company that issues a life insurance policy on behalf of
                a
                Participant under the Plan in accordance with the requirements under
                Article 15.

            

    

    

    
      	
              22.104

            	
              Integrated
                Benefit Formula.
                A
                benefit formula under Part 4 of the target benefit plan Agreement
                that
                takes into account an Employee's Social Security benefits. See Section
                2.5(c)(2).

            

    

    

    
      	
              22.105

            	
              Integration
                Level. The
                amount used for purposes of applying the Permitted Disparity Method
                allocation formula (or the Integrated Benefit Formulas under the
                target
                benefit plan Agreement). The Integration Level is the Taxable Wage
                Base,
                unless the Employer designates a different amount under Part 4 of
                the
                Agreement.

            

    

    

    
      	
              22.106

            	
              Investment
                Manager. A
                person (other than the Trustee) who (a) has the power to manage,
                acquire,
                or dispose of Plan assets (b) is an investment adviser, a bank, or
                an
                insurance company as described in §3(38)(B) of ERISA, and (c) acknowledges
                fiduciary responsibility to the Plan in
                writing.

            

    

    

    
      	
              22.107

            	
              Key
                Employee. Employees
                who are taken into account for purposes of determining whether the
                Plan is
                a Top-Heavy Plan. See Section
                16.3(c).

            

    

    

    
      	
              22.108

            	
              Leased
                Employee.
                An
                individual who performs services for the Employer pursuant to an
                agreement
                between the Employer and a leasing organization, and who satisfies
                the
                definition of a Leased Employee under Code §414(n). See Section 1.2(b) for
                rules regarding the treatment of a Leased Employee as an Employee
                of the
                Employer.

            

    

    

    
      	
              22.109

            	
              Life
                Expectancy. A
                Participant's and/or Designated Beneficiary's life expectancy used
                for
                purposes of determining required minimum distributions under the
                Plan. See
                Section 10.3(e).

            

    

    

    
      	
              22.110

            	
              Limitation
                Year. The
                measuring period for determining whether the Plan satisfies the Annual
                Additions Limitation under Section
                7.4(d).

            

    

    

    
      	
              22.111

            	
              Lookback
                Year. The
                12-month period immediately preceding the current Plan Year during
                which
                an Employee's status as Highly Compensated Employee is determined.
                See
                Section 22.99(b)(2).

            

    

    

    
      	
              22.112

            	
              Maximum
                Disparity Percentage.
                The maximum amount by which the designated percentage of Excess
                Compensation under an Excess Benefit formula under Part 4 of the
                target
                benefit plan Agreement may exceed the designated percentage of Average
                Compensation. See Section
                2.5(c)(3)(i).

            

    

    

    
      	
              22.113

            	
              Maximum
                Offset Percentage.
                The maximum amount that may be designated as the offset percentage
                under
                an Offset Benefit formula under Part 4 of the target benefit plan
                Agreement. See Section
                2.5(c)(3)(ii).

            

    

    

    
      	
              22.114

            	
              Maximum
                Permissible Amount. The
                maximum amount that may be allocated to a Participant's Account within
                the
                Annual Additions Limitation. See Section
                7.4(e).

            

    

    

    
      	
              22.115

            	
              Measuring
                Period.
                The period for which Average Compensation or Offset Compensation
                is
                measured under the target benefit plan Agreement. Unless elected
                otherwise
                under Part 3, #11.b. or Part 3, #12.a. of the target benefit plan
                Agreement, as applicable, the Measuring Period is the Plan Year (or
                the
                12-month period ending on the last day of the Plan Year for a short
                Plan
                Year). See Sections 2.5(d)(1)(ii) and
                2.5(d)(5)(i).

            

    

    

    
      	
              22.116

            	
              Multiple
                Use Test. A
                special nondiscrimination test that applies when the Plan must perform
                both the ADP Test and the ACP Test in the same Plan Year. See Section
                17.4.

            

    

    

    
      	
              22.117

            	
              Named
                Fiduciary. The
                Plan Administrator or other fiduciary named by the Plan Administrator
                to
                control and manage the operation and administration of the Plan.
                To the
                extent authorized by the Plan Administrator, a Named Fiduciary may
                delegate its responsibilities to a third party or parties. The Employer
                shall also be a Named Fiduciary.

            

    

    

    
      	
              22.118

            	
              Net
                Profits. The
                Employer's net income or profits that may be used to limit the amount
                of
                Employer Contributions made under the Plan. See Section
                2.2(a)(2).

            

    

    

    
      	
              22.119

            	
              New
                Related Employer. An
                organization that becomes a Related Employer (as defined in Section
                22.164) with the Employer by reason of an acquisition or disposition
                of
                stock or assets, a merger, or similar transaction. See Section 21.5
                for
                special procedures under a Standardized Agreement when there is a
                New
                Related Employer.

            

    

    
      
        
        

      

      
        128

        
          

        

      

       

    

    

    
      	
              22.120

            	
              Nonhighly
                Compensated Employee. Any
                Employee who is not a Highly Compensated Employee. See Section 22.99
                for
                the definition of Highly Compensated
                Employee.

            

    

    

    
      	
              22.121

            	
              Nonhighly
                Compensated Employee Group. The
                group of Nonhighly Compensated Employees included in the ADP Test
                and/or
                the ACP Test. See Section 17.7(f).

            

    

    

    
      	
              22.122

            	
              Nonintegrated
                Benefit Formula.
                A
                benefit formula under Part 4 of the target benefit plan Agreement
                that
                does not take into account an Employee's Social Security benefits.
                See
                Section 2.5(c)(1).

            

    

    

    
      	
              22.123

            	
              Non-Key
                Employee. Any
                Employee who is not a Key Employee. (See Section
                16.3(c).)

            

    

    

    
      	
              22.124

            	
              Nonresident
                Alien Employees. An
                Employee who is neither a citizen of the United States nor a resident
                of
                the United States for U.S. tax purposes (as defined in Code §7701(b)), and
                who does not have any earned income (as defined in Code §911) for the
                Employer that constitutes U.S. source income (within the meaning
                of Code
                §861). If a Nonresident Alien Employee has U.S. source income, he/she
                is
                treated as satisfying this definition if all of his/her U.S. source
                income
                from the Employer is exempt from U.S. income tax under an applicable
                income tax treaty.

            

    

    

    
      	
              22.125

            	
              Nonstandardized
                Agreement. An
                Agreement under this Prototype Plan under which an adopting Employer
                may
                not rely on a Favorable IRS Letter issued to the Prototype Sponsor.
                In
                order to have reliance from the IRS that the form of the Plan as
                adopted
                by the Employer is qualified, the Employer must request a determination
                letter on the Plan.

            

    

    

    
      	
              22.126

            	
              Normal
                Retirement Age.
                The age selected under Part 5 of the Agreement. If a Participant's
                Normal
                Retirement Age is determined wholly or partly with reference to an
                anniversary of the date the Participant commenced participation in
                the
                Plan and/or the Participant's Years of Service, Normal Retirement
                Age is
                the Participant's age when such requirements are satisfied. If the
                Employer enforces a mandatory retirement age, the Normal Retirement
                Age is
                the lesser of that mandatory age or the age specified in the
                Agreement.

            

    

    

    
      	
              22.127

            	
              Offset
                Compensation.
                The average of a Participant's annual Included Compensation during
                the
                three (3) consecutive Measuring Periods designated under Part 3,
                #12 of
                the target benefit plan Agreement. See Section 2.5(d)(5) for a complete
                definition of Offset Compensation.

            

    

    

    
      	
              22.128

            	
              Offset
                Benefit Formula.
                A
                Flat Offset Benefit formula or a Unit Offset Benefit formula under
                Part 4
                of the target benefit plan Agreement that provides for a Stated Benefit
                based on a percentage of Average Compensation offset by a percentage
                of
                Offset Compensation. See Section 2.5(c)(2)(iii) and
                (iv).

            

    

    

    
      	
              22.129

            	
              Old-Law
                Calendar Year Election. A
                special election for determining the Lookback Year under the Highly
                Compensated Employee test that was available only for the 1997 Plan
                Year.
                See Section 22.99(b)(6).

            

    

    

    
      	
              22.130

            	
              Old-Law
                Required Beginning Date. If
                so elected under Part 13, #52 of the Agreement [Part 13, #70 of the
                401(k)
                Agreement], the date by which minimum distributions must commence
                under
                the Plan, as determined under Section
                10.3(a)(2).

            

    

    

    
      	
              22.131

            	
              Owner-Employee.
                A
                Self-Employed Individual (as defined in Section 22.180) who is a
                sole
                proprietor, or who is a partner owning more than 10 percent of either
                the
                capital or profits interest of the
                partnership.

            

    

    

    
      	
              22.132

            	
              Paired
                Plans. Two
                or more Standardized Agreements that are designated as Paired Plans.
                See
                Section 19.6.

            

    

    

    
      	
              22.133

            	
              Participant.
                A
                Participant is an Employee or former Employee who has satisfied the
                conditions for participating under the Plan. A Participant also includes
                any Employee or former Employee who has an Account Balance under
                the Plan,
                including an Account Balance derived from a rollover or transfer
                from
                another qualified plan or IRA. A Participant is entitled to share
                in an
                allocation of contributions or forfeitures under the Plan for a given
                year
                only if the Participant is an Eligible Participant as defined in
                Section
                1.1, and satisfies the allocation conditions set forth in Section
                2.6 and
                Part 4 of the Agreement.

            

    

    

    
      	
              22.134

            	
              Period
                of Severance.
                A
                continuous period of time during which the Employee is not employed
                by the
                Employer and which is used to determine an Employee's Participation
                under
                the Elapsed Time Method. See Section
                6.5(b)(2).

            

    

    

    
      	
              22.135

            	
              Permissive
                Aggregation Group. Plans
                that are not required to be aggregated to determine whether the Plan
                is a
                Top-Heavy Plan. See Section
                16.3(d).

            

    

    

    
      	
              22.136

            	
              Permitted
                Disparity Method. A
                method for allocating certain Employer Contributions to Eligible
                Participants as designated under Part 4 of the Agreement. See Article
                2.

            

    

    

    
      	
              22.137

            	
              Plan.
                The Plan is the retirement plan established or continued by the Employer
                for the benefit of its Employees under this Prototype Plan document.
                The
                Plan consists of the BPD and the elections made under the Agreement.
                If
                the Employer adopts more than one Agreement offered under this Prototype
                Plan, then each executed Agreement represents a separate Plan, unless
                the
                Agreement restates a previously executed
                Agreement.

            

    

    
      
        
        

      

      
        129

        
          

        

      

       

    

    

    
      	
              22.138

            	
              Plan
                Administrator. The
                Plan Administrator is the person designated to be responsible for
                the
                administration and operation of the Plan. Unless otherwise designated
                by
                the Employer, the Plan Administrator is the Employer. If any Related
                Employer has executed a Co-Sponsor Adoption Page, the Employer referred
                to
                in this Section is the Employer that executes the Signature Page
                of the
                Agreement.

            

    

    

    
      	
              22.139

            	
              Plan
                Year.
                The 12-consecutive month period for administering the Plan, on which
                the
                records of the Plan are maintained. The Employer must designate the
                Plan
                Year applicable to the Plan under the Agreement. If the Plan Year
                is
                amended, a Plan Year of less than 12 months may be created. If this
                is a
                new Plan, the first Plan Year begins on the Effective Date of the
                Plan. If
                the amendment of the Plan Year or the Effective Date of a new Plan
                creates
                a Plan Year that is less than 12 months long, there is a Short Plan
                Year.
                The existence of a Short Plan Year may be documented under the Plan
                Year
                definition on page 1 of the Agreement. See Section 11.7 for operating
                rules that apply to Short Plan
                Years.

            

    

    

    
      	
              22.140

            	
              Pre-Age
                35 Waiver. A
                waiver of the QPSA before a Participant reaches age 35. See Section
                9.4(f).

            

    

    

    
      	
              22.141

            	
              Predecessor
                Employer. An
                employer that previously employed the Employees of the
                Employer. See
                Section 6.7 for the rules regarding the crediting of service with
                a
                Predecessor Employer.

            

    

    

    
      	
              22.142

            	
              Predecessor
                Plan. A
                Predecessor Plan is a qualified plan maintained by the Employer that
                is
                terminated within the 5-year period immediately preceding or following
                the
                establishment of this Plan. A Participant's service under a Predecessor
                Plan must be counted for purposes of determining the Participant's
                vested
                percentage under the Plan. See Section
                4.5(b)(1).

            

    

    

    
      	
              22.143

            	
              Present
                Value. The
                current single-sum value of an Accrued Benefit under a Defined Benefit
                Plan.

            

    

    

    
      	
              22.144

            	
              Present
                Value Stated Benefit. An
                amount used to determine the Employer Contribution under the target
                benefit plan Agreement. See Section
                2.5(b)(3).

            

    

    

    
      	
              22.145

            	
              Prior
                Year Testing Method. A
                method for applying the ADP Test and/or the ACP Test. See Section
                17.2(a)(1) for a discussion of the Prior Year Testing Method under
                the ADP
                Test and Section 17.3(a)(1) for a discussion of the Prior Year Testing
                Method under the ACP Test.

            

    

    

    
      	
              22.146

            	
              Pro
                Rata Allocation Method. A
                method for allocating certain Employer Contributions to Eligible
                Participants under the Plan. See Article
                2.

            

    

    

    
      	
              22.147

            	
              Projected
                Annual Benefit. An
                amount used in the numerator of the Defined Benefit Plan Fraction.
                See
                Section 7.5(b)(4).

            

    

    

    
      	
              22.148

            	
              Protected
                Benefit. A
                Participant's benefits which may not be eliminated by Plan amendment.
                Protected Benefits include early retirement benefits, retirement-type
                subsidies, and optional forms of benefit (as defined under the
                regulations). See
                Section 18.1(c).

            

    

    

    
      	
              22.149

            	
              Prototype
                Plan. A
                plan sponsored by a Prototype Sponsor the form of which is the subject
                of
                a Favorable IRS Letter from the Internal Revenue Service which is
                made up
                of a Basic Plan Document and an Adoption Agreement. An Employer may
                establish or continue a plan by executing an Adoption Agreement under
                this
                Prototype Plan.

            

    

    

    
      	
              22.150

            	
              Prototype
                Sponsor.
                The Prototype Sponsor is the entity that maintains the Prototype
                Plan for
                adoption by Employers. See
                Section 18.1(a) for the ability of the Prototype Sponsor to amend
                this
                Plan.

            

    

    

    
      	
              22.151

            	
              QDRO
                — Qualified Domestic Relations Order. A
                domestic relations order that provides for the payment of all or
                a portion
                of the Participant's benefits to an Alternate Payee and satisfies
                the
                requirements under Code §414(p). See
                Section 11.5.

            

    

    

    
      	
              22.152

            	
              QJSA
                — Qualified Joint and Survivor Annuity. A
                QJSA is an immediate annuity payable over the life of the Participant
                with
                a survivor annuity payable over the life of the spouse. If the Participant
                is not married as of the Distribution Commencement Date, the QJSA
                is an
                immediate annuity payable over the life of the Participant. See Section
                9.2.

            

    

    

    
      	
              22.153

            	
              QMAC
                Account. The
                portion of a Participant's Account attributable to
                QMACs.

            

    

    

    
      	
              22.154

            	
              QMACs
                — Qualified Matching Contributions. An
                Employer Matching Contribution made by the Employer that satisfies
                the
                requirements under Section
                17.7(g).

            

    

    
      
        
        

      

      
        130

        
          

        

      

       

    

    

    
      	
              22.155

            	
              QNEC
                Account. The
                portion of a Participant's Account attributable to
                QNECs.

            

    

    

    
      	
              22.156

            	
              QNECs
                — Qualified Nonelective Contributions.
                An
                Employer Nonelective Contribution made by the Employer that satisfies
                the
                requirements under Section 17.7(h).

            

    

    

    
      	
              22.157

            	
              QPSA
                — Qualified Preretirement Survivor Annuity. A
                QPSA is an annuity payable over the life of the surviving spouse
                that is
                purchased using 50% of the Participant's vested Account Balance as
                of the
                date of death. The
                Employer may modify the 50% QPSA level under Part 11, #41.b. of the
                Agreement [Part 11, #59.b. of the 401(k) Agreement]. See Section
                9.3.

            

    

    

    
      	
              22.158

            	
              QPSA
                Election Period. The
                period during which a Participant (and the Participant's spouse)
                may waive
                the QPSA under the Plan. See
                Section 9.4(e).

            

    

    

    
      	
              22.159

            	
              Qualified
                Election. An
                election to waive the QJSA or QPSA under the Plan. See Section
                9.4(d).

            

    

    

    
      	
              22.160

            	
              Qualified
                Transfer. A
                plan-to-plan transfer which meets the requirements under Section
                3.3(d).

            

    

    

    
      	
              22.161

            	
              Qualifying
                Employer Real Property. Real
                property of the Employer which meets the requirements under ERISA
                §407(d)(4). See Section 13.5(b) for limitations on the ability of
                the Plan
                to invest in Qualifying Employer Real
                Property.

            

    

    

    
      	
              22.162

            	
              Qualifying
                Employer Securities.
                An
                Employer security which is stock, a marketable obligation, or interest
                in
                a publicly traded partnership as described in ERISA §407(d)(5). See
                Section 13.5(b) for limitations on the ability of the Plan to invest
                in
                Qualifying Employer Securities.

            

    

    

    
      	
              22.163

            	
              Reemployment
                Commencement Date. The
                first date upon which an Employee is credited with an Hour of Service
                following a Break in Service (or Period of Severance, if the Plan
                is using
                the Elapsed Time Method of crediting service). For purposes of applying
                the Elapsed Time rules under Section 6.5(b), an Hour of Service is
                limited
                to an Hour of Service as described in Section
                22.101(a).

            

    

    

    
      	
              22.164

            	
              Related
                Employer. A
                Related Employer includes all members of a controlled group of
                corporations (as defined in Code §414(b)), all commonly controlled trades
                or businesses (as defined in Code §414(c)) or affiliated service groups
                (as defined in Code §414(m)) of which the adopting Employer is a part, and
                any other entity required to be aggregated with the Employer pursuant
                to
                regulations under Code §414(o). For purposes of applying the provisions
                under this Plan, the Employer and any Related Employers are treated
                as a
                single Employer, unless specifically stated otherwise. See Section
                11.8
                for operating rules that apply when the Employer is a member of a
                Related
                Employer group.

            

    

    

    
      	
              22.165

            	
              Required
                Aggregation Group. Plans
                which must be aggregated for purposes of determining whether the
                Plan is a
                Top-Heavy Plan. See Section
                16.3(f).

            

    

    

    
      	
              22.166

            	
              Required
                Beginning Date. The
                date by which minimum distributions must commence under the Plan.
                See
                Section 10.3(a).

            

    

    

    
      	
              22.167

            	
              Reverse
                QNEC Method. A
                method for allocating QNECs under the Plan. See Section
                2.3(e)(2).

            

    

    

    
      	
              22.168

            	
              Rollover
                Contribution Account. The
                portion of the Participant's Account attributable to a Rollover
                Contribution from another qualified plan or
                IRA.

            

    

    

    
      	
              22.169

            	
              Rollover
                Contribution. A
                contribution made by an Employee to the Plan attributable to an Eligible
                Rollover Distribution from another qualified plan or IRA. See
                Section 8.8(a) for the definition of an Eligible Rollover
                Distribution.

            

    

    

    
      	
              22.170

            	
              Rule
                of Parity Break in Service. A
                Break in Service rule used to determine an Employee's Participation
                under
                the Plan. See Section 1.6(a) for the effect of the Rule of Parity
                Break in
                Service on eligibility to participate under the Plan and see Section
                4.6(c) for the application for the effect of the Rule of Parity Break
                in
                Service Rule on vesting.

            

    

    

    
      	
              22.171

            	
              Safe
                Harbor 401(k) Plan. A
                401(k) plan that satisfies the conditions under Section
                17.6.

            

    

    

    
      	
              22.172

            	
              Safe
                Harbor Contribution. A
                contribution authorized under Part 4E of the 401(k) Agreement that
                allows
                the Plan to qualify as a Safe Harbor 401(k) Plan. A Safe Harbor
                Contribution may be a Safe Harbor Matching Contribution or a Safe
                Harbor
                Nonelective Contribution.

            

    

    

    
      	
              22.173

            	
              Safe
                Harbor Matching Contribution Account. The
                portion of a Participant's Account attributable to Safe Harbor Matching
                Contributions.

            

    

    
      
        
        

      

      
        131

        
          

        

      

       

    

    

    
      	
              22.174

            	
              Safe
                Harbor Matching Contributions. An
                Employer Matching Contribution that satisfies the requirements under
                Section 17.6(a)(1)(i).

            

    

    

    
      	
              22.175

            	
              Safe
                Harbor Nonelective Contribution Account. The
                portion of a Participant's Account attributable to Safe Harbor Nonelective
                Contributions.

            

    

    

    
      	
              22.176

            	
              Safe
                Harbor Nonelective Contributions. An
                Employer Nonelective Contribution that satisfies the requirements
                under
                Section 17.6(a)(1)(ii).

            

    

    

    
      	
              22.177

            	
              Salary
                Reduction Agreement. A
                Salary Reduction Agreement is a written agreement between an Eligible
                Participant and the Employer, whereby the Eligible Participant elects
                to
                reduce his/her Included Compensation by a specific dollar amount
                or
                percentage and the Employer agrees to contribute such amount into
                the
                401(k) Plan. A Salary Reduction Agreement may require that an election
                be
                stated in specific percentage increments (not greater than 1% increments)
                or in specific dollar amount increments (not greater than dollar
                increments that could exceed 1% of Included
                Compensation).

            

    

    

    A
      Salary
      Reduction Agreement may not be effective prior to the later of: (a) the date
      the
      Employee becomes an Eligible Participant; (b) the date the Eligible Participant
      executes the Salary Reduction Agreement; or (c) the date the 401(k) plan is
      adopted or effective. A Salary Reduction Agreement is valid even though it
      is
      executed by an Employee before he/she actually has qualified as an Eligible
      Participant, so long as the Salary Reduction Agreement is not effective before
      the date the Employee is an Eligible Participant. A Salary Reduction Agreement
      may only apply to Included Compensation that becomes currently available to
      the
      Employee after the effective date of the Salary Reduction
      Agreement.

    

    A
      Salary
      Reduction Agreement (or other written procedures) must designate a uniform
      period during which an Employee may change or terminate his/her deferral
      election under the Salary Reduction Agreement. An Eligible Participant's right
      to change or terminate a Salary Reduction Agreement may not be available on
      a
      less frequent basis than once per Plan Year.

    

    
      	
              22.178

            	
              Section
                401(k) Deferral Account. The
                portion of a Participant's Account attributable to Section 401(k)
                Deferrals.

            

    

    

    
      	
              22.179

            	
              Section
                401(k) Deferrals. Amounts
                contributed to the 401(k) Plan at the election of the Participant,
                in lieu
                of cash compensation, which are made pursuant to a Salary Reduction
                Agreement or other deferral mechanism, and which are not includible
                in the
                gross income of the Employee pursuant to Code §402(e)(3). Section 401(k)
                Deferrals do not include any deferrals properly distributed as excess
                Annual Additions pursuant to Section
                7.1(c)(2).

            

    

    

    
      	
              22.180

            	
              Self-Employed
                Individual.
                An
                individual who has Earned Income (as defined in Section 22.58) for
                the
                taxable year from the trade or business for which the Plan is established,
                or 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.

            

    

    

    
      	
              22.181

            	
              Shareholder-Employee.
                A
                Shareholder-Employee means an Employee or officer of a subchapter
                S
                corporation who owns (or is considered as owning within the meaning
                of
                Code §318(a)(1)), on any day during the taxable year of such corporation,
                more than 5% of the outstanding stock of the
                corporation.

            

    

    

    
      	
              22.182

            	
              Shift-to-Plan-Year
                Method. The
                Shift-to-Plan-Year Method is a method for determining Eligibility
                Computation Periods, after an Employee's initial computation period.
                See
                Section 1.4(c)(1).

            

    

    

    
      	
              22.183

            	
              Short
                Plan Year. Any
                Plan Year that is less than 12 months long, either because of the
                amendment of the Plan Year, or because the Effective Date of a new
                Plan is
                less than 12 months prior to the end of the first Plan Year. See
                Section
                11.7 for the operational rules that apply if the Plan has a Short
                Plan
                Year.

            

    

    

    
      	
              22.184

            	
              Social
                Security Retirement Age.
                An
                Employee's retirement age as determined under Section 230 of the
                Social
                Security Retirement Act. See Section
                2.5(d)(6).

            

    

    

    
      	
              22.185

            	
              Standardized
                Agreement. An
                Agreement under this Prototype Plan that permits the adopting Employer
                to
                rely under certain circumstances on the Favorable IRS Letter issued
                to the
                Prototype Sponsor without the need for the Employer to obtain a
                determination letter.

            

    

    

    
      	
              22.186

            	
              Stated
                Benefit.
                The amount determined in accordance with the benefit formula selected
                in
                Part 4 of the target benefit plan Agreement, payable annually as
                a
                Straight Life Annuity commencing at Normal Retirement Age (or current
                age,
                if later). See Section 2.5(a).

            

    

    

    
      	
              22.187

            	
              Straight
                Life Annuity.
                An
                annuity payable in equal installments for the life of the Participant
                that
                terminates upon the Participant's
                death.

            

    

    
      
        
        

      

      
        132

        
          

        

      

       

    

    

    
      	
              22.188

            	
              Successor
                Plan. A
                Successor Plan is any Defined Contribution Plan, other than an ESOP,
                SEP,
                or SIMPLE-IRA plan, maintained by the Employer which prevents the
                Employer
                from making a distribution to Participants upon the termination of
                a
                401(k) plan. See Section
                18.2(b)(2).

            

    

    

    
      	
              22.189

            	
              Taxable
                Wage Base. The
                maximum amount of wages that are considered for Social Security purposes.
                The Taxable Wage Base is used to determine the Integration Level
                for
                purposes of applying the Permitted Disparity Method allocation formula
                under the profit sharing or 401(k) plan Agreement (see Section 2.2(b)(2))
                or under the money purchase plan Agreement (see Section 2.4(c)) or
                for
                applying the Integrated Benefit Formulas under the target benefit
                plan
                Agreement (see Section 2.5(d)(9)).

            

    

    

    
      	
              22.190

            	
              Testing
                Compensation. The
                compensation used for purposes of the ADP Test, the ACP Test, and
                the
                Multiple Use Test. See Section
                17.7(i).

            

    

    

    
      	
              22.191

            	
              Theoretical
                Reserve.
                An
                amount used to determine the Employer Contribution under the target
                benefit plan Agreement. See Section
                2.5(b)(4).

            

    

    

    
      	
              22.192

            	
              Three
                Percent Method. A
                method for applying the ADP Test or the ACP Test for a new 401(k)
                Plan.
                See Section 17.2(b) for a discussion of the ADP Test for new plans
                and
                Section 17.3(b) for a discussion of the ACP Test for new
                plans.

            

    

    

    
      	
              22.193

            	
              Top-Paid
                Group. The
                top 20% of Employees ranked by Total Compensation for purposes of
                applying
                the Top-Paid Group Test. See Section
                22.99(b)(4).

            

    

    

    
      	
              22.194

            	
              Top-Paid
                Group Test. An
                optional test the Employer may apply when determining its Highly
                Compensated Employees. See Section
                22.99(a)(2).

            

    

    

    
      	
              22.195

            	
              Top-Heavy
                Plan. A
                Plan that satisfies the conditions under Section 16.3(g). A Top-Heavy
                Plan
                must provide special accelerated vesting and minimum benefits to
                Non-Key
                Employees. See Section 16.2.

            

    

    

    
      	
              22.196

            	
              Top-Heavy
                Ratio.
                The ratio used to determine whether the Plan is a Top-Heavy Plan.
                See
                Section 16.3(h).

            

    

    

    
      	
              22.197

            	
              Total
                Compensation. Total
                Compensation is used to apply the Annual Additions Limitation under
                Section 7.1 and to determine the top-heavy minimum contribution under
                Section 16.2 (a). Total Compensation is either W-2 Wages, Withholding
                Wages, or Code §415 Safe Harbor Compensation, as designated under Part 3
                of the Agreement. For a Self-Employed Individual, each definition
                of Total
                Compensation means Earned Income. Except as otherwise provided under
                Sections 7.4(g)(4) and 16.3(i), each definition of Total Compensation
                (including Earned Income for Self-Employed Individuals) is increased
                to
                include Elective Deferrals (as defined in Section 22.61) and elective
                contributions to a cafeteria plan under Code §125 or to an eligible
                deferred compensation plan under Code §457. For years beginning on or
                after January 1, 2001, each definition of Total Compensation also
                is
                increased to include elective contributions that are not includible
                in an
                Employee's gross income as a qualified transportation fringe under
                Code
                §132(f)(4). The Employer may elect an earlier effective date under
                Appendix B-3.c. of the Agreement.

            

    

    

    Unless
      modified under the Agreement, Total Compensation does not include amounts paid
      to an individual as severance pay to the extent such amounts are paid after
      the
      common-law employment relationship between the individual and the Employer
      has
      terminated. The Employer may modify the definition of Total Compensation under
      Part 13, #51.b. or c. of the Agreement [Part 13, #69.b. or c. of the 401(k)
      Agreement]. The Employer may elect under #51.b. or #69.b., as applicable, to
      modify the definition of Total Compensation to include imputed compensation
      of
      Disabled Employees as permitted under Section 7.4(g)(3) of this BPD. Additional
      modifications may be made under #51.c. or #69.c., as applicable. Any
      modification to the definition of Total Compensation must be consistent with
      the
      definition of compensation under Treas. Reg. §1.415-2(d). 

    

    
      	 	
              (a)

            	
              W-2
                Wages. Wages
                within the meaning of Code §3401(a) and all other payments of compensation
                to an Employee by the Employer (in the course of the Employer's trade
                or
                business) for which the Employer is required to furnish the Employee
                a
                written statement under Code §6041(d), 6051(a)(3), and 6052, determined
                without regard to any rules under Code §3401(a) that limit the
                remuneration included in wages based on the nature or location of
                the
                employment or the services
                performed.

            

    

    

    
      	 	
              (b)

            	
              Withholding
                Wages.
                Wages within the meaning of Code §3401(a) for the purposes of income tax
                withholding at the source but determined without regard to any rules
                that
                limit the remuneration included in wages based on the nature or location
                of the employment or the services
                performed.

            

    

    

    
      	 	
              (c)

            	
              Code
                §415 Safe Harbor Compensation.
                A
                Participant's wages, salaries, fees for professional services and
                other
                amounts received for personal services actually rendered in the course
                of
                employment with the Employer (without regard to whether or not such
                amounts are paid in cash) to the extent that the amounts are includible
                in
                gross income. Such amounts include, but are not limited to, commissions,
                compensation for services on the basis of a percentage of profits,
                tips,
                bonuses, fringe benefits, and reimbursements or other expense allowances
                under a nonaccountable plan (as described in Treas. Reg. §1.62-2(c)), and
                excluding the following:

            

    

    
      
        
        

      

      
        133

        
          

        

      

       

    

    

    
      	 	
              (1)

            	
              Employer
                contributions to a plan of deferred compensation which are not includible
                in the Employee's gross income for the taxable year in which contributed,
                or Employer contributions (other than Elective Deferrals) under a
                SEP (as
                described in Code §408(k)), or any distributions from a plan of
                deferred compensation. For this purpose, Employer contributions to
                a plan
                of deferred compensation do not include Elective Deferrals (as defined
                in
                Section 22.61), elective contributions to a cafeteria plan under
                Code §125 or a deferred compensation plan under Code §457 and,
                for years beginning on or after January 1, 2001, qualified
                transportation fringes under Code §132(f)(4). The Employer may elect an
                earlier effective date for qualified transportation fringes under
                Appendix B-3.c. of the
                Agreement.

            

    

    

    
      	 	
              (2)

            	
              Amounts
                realized from the exercise of a non-qualified stock option, or when
                restricted stock (or property) held by the Employee either becomes
                freely
                transferable or is no longer subject to a substantial risk of
                forfeiture.

            

    

    

    
      	 	
              (3)

            	
              Amounts
                realized from the sale, exchange or other disposition of stock acquired
                under a qualified stock option.

            

    

    

    
      	 	
              (4)

            	
              Other
                amounts which received special tax benefits, or contributions made
                by the
                Employer (other than Elective Deferrals) towards the purchase of
                an
                annuity contract described in Code §403(b) (whether or not the
                contributions are actually excludable from the gross income of the
                Employee).

            

    

    

    
      	
              22.198

            	
              Transfer
                Account. The
                portion of a Participant's Account attributable to a direct transfer
                of
                assets or liabilities from another qualified retirement plan. See
                Section
                3.3 for the rules regarding the acceptance of a transfer of assets
                under
                this Plan.

            

    

    

    
      	
              22.199

            	
              Trust.
                The
                Trust is the separate funding vehicle under the
                Plan.

            

    

    

    
      	
              22.200

            	
              Trustee.
                The
                Trustee is the person or persons (or any successor to such person
                or
                persons) named in the Trustee Declaration under the Agreement. The
                Trustee
                may be a Discretionary Trustee or a Directed Trustee. See Article
                12 for
                the rights and duties of a Trustee under this
                Plan.

            

    

    

    
      	
              22.201

            	
              Two-Step
                Formula. A
                method of allocating certain Employer Contributions under the Permitted
                Disparity Method. See Section
                2.2(b)(2)(i).

            

    

    

    
      	
              22.202

            	
              Union
                Employee. An
                Employee who is included in a unit of Employees covered by a collective
                bargaining agreement between the Employer and Employee representatives
                and
                whose retirement benefits are subject to good faith bargaining. For
                this
                purpose, an Employee will not be considered a Union Employee for
                a Plan
                Year if more than two percent of the Employees who are covered pursuant
                to
                the collective bargaining agreement are professionals as defined
                in
                section 1.410(b)-9 of the regulations. For this purpose, the term
                "Employee representatives" does not include any organization more
                than
                half of whose members are Employees who are owners, officers, or
                executives of the Employer.

            

    

    

    
      	
              22.203

            	
              Unit
                Benefit.
                A
                Nonintegrated Benefit Formula under Part 4 of the target benefit
                plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation multiplied by the Participant's
                projected Years of Participation with the Employer. See Section
                2.5(c)(1)(ii).

            

    

    

    
      	
              22.204

            	
              Unit
                Excess Benefit.
                An
                Integrated Benefit Formula under Part 4 of the target benefit plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation plus a specified percentage of
                Excess
                Compensation multiplied by the Participant's projected Years of
                Participation. See Section
                2.5(c)(2)(ii).

            

    

    

    
      	
              22.205

            	
              Unit
                Offset Benefit.
                An
                Integrated Benefit Formula under Part 4 of the target benefit plan
                Agreement that provides for a Stated Benefit equal to a specified
                percentage of Average Compensation offset by a specified percentage
                of
                Offset Compensation multiplied by the Participant's projected Years
                of
                Participation. See Section
                2.5(c)(2)(iv).

            

    

    

    
      	
              22.206

            	
              Valuation
                Date. The
                date or dates selected under Part 12 of
                the Agreement upon which Plan assets are valued. If the Employer
                does not
                select a Valuation Date under Part 12, Plan assets will be valued
                as of
                the last day of each Plan Year. Notwithstanding any election under
                Part 12
                of the Agreement, the Trustee and Plan Administrator may agree to
                value
                the Trust on a more frequent basis, and/or to perform an interim
                valuation
                of the Trust. See Sections 12.6 and
                13.2.

            

    

    

    
      	
              22.207

            	
              Vesting
                Computation Period. The
                12-consecutive month period used for measuring whether an Employee
                completes a Year of Service for vesting purposes. See Section
                4.4.

            

    

    
      
        
        

      

      
        134

        
          

        

      

       

    

    

    
      	
              22.208

            	
              W-2
                Wages. An
                optional definition of Total Compensation which the Employer may
                select
                under Part 3, #9.a. of the Agreement. See Section 22.197(a) for the
                definition of W-2 Wages.

            

    

    

    
      	
              22.209

            	
              Withholding
                Wages. An
                optional definition of Total Compensation which the Employer may
                select
                under Part 3, #9.b. of the Agreement. See Section 22.197(b) for the
                definition of Withholding Wages.

            

    

    

    
      	
              22.210

            	
              Year
                of Participation.
                Years of Participation are used to determine a Participant's Stated
                Benefit under the target benefit plan Agreement. See Section
                2.5(d)(10).

            

    

    

    
      	
              22.211

            	
              Year
                of Service.
                An
                Employee's Years of Service are used to apply the eligibility and
                vesting
                rules under the Plan. Unless elected otherwise under Part 7 of the
                Agreement, an Employee will earn a Year of Service for purposes of
                applying the eligibility rules if the Employee completes 1,000 Hours
                of
                Service with the Employer during an Eligibility Computation Period.
                (See
                Section 1.4(b).) Unless elected otherwise under Part 7 of the Agreement,
                an Employee will earn a Year of Service for purposes of applying
                the
                vesting rules if the Employee completes 1,000 Hours of Service with
                the
                Employer during a Vesting Computation Period. (See Section
                4.5.)

            

    

    
      
        
        

      

      
        135S-8

EXHIBIT 4.1  

Nova Measuring
Instruments Ltd. 

STOCK OPTION PLAN 7C 

	1.  	Purposes
of the Plan. The purposes of this Stock Option Plan           (hereinafter: “the
Plan”) are to  attract and retain the best available personnel for positions of
substantial responsibility, to provide additional incentive to such individuals of the
Company and to promote the success of the Company’s business, by providing Employees
of the Company with the opportunities to purchase shares of the Company, pursuant to the
Plan approved by the Board of Directors of the Company, and the Company’s
Shareholders’ General Meeting which is designed to benefit from, and is made,
subject to Article 21 below, pursuant to, the provisions of Section 102 of the Israeli
Income Tax Ordinance [New Version], 1961 and the rules promulgated there under. 

	2.  	Definitions  

	 	2.1 	“Board”
shall mean the Board of Directors of the Company.

	 	2.2 	“Committee” shall
mean a committee appointed by the Board in accordance with Article 4.1 of this Plan or
the Board, in case no such committee is appointed. 

	 	2.3 	“Company”
 shall mean Nova  Measuring  Instruments  Ltd.,  an Israeli  corporation,  Nova Inc., a
         corporation  registered  in the U.S.A.,  and Nova K.K., a corporation
 registered in Japan,  Nova          Measuring  Instruments  Netherlands  B.V, a
corporation  registered in the  Netherlands  and Nova          Measuring Instruments
Taiwan Ltd., a corporation registered in the ROC.

	 	2.4 	“Continuous
Status as an Employee” shall mean the absence of any interruption or termination
of service as an Employee or Consultant. Continuous Status as an Employee or Consultant
shall not be considered interrupted in the case of sick leave, military leave, or any
other leave of absence not exceeding 90 days, or in case reemployment upon the expiration
of such leave is guaranteed by contract or statute. 

	 	2.5 	“Employee” shall
mean any person, including officers and directors, employed by or serving for the Company
or Subsidiary of the Company. 

	 	2.6 	“Exercise
Price” shall mean the Fair Market Value of the Ordinary Shares of the Company at
the time such option is granted to the Employee, unless resolved otherwise by the Board. 

	 	2.7 	“Fair
Market Value” of an Ordinary Share as of a particular date shall mean:

     		(i)        So
long as the Company’s shares are traded on the NASDAQ National Market,
          the Fair Market Value shall be deemed to be the closing price of the Ordinary
          Shares of the Company on the NASDAQ National Market on the last business day
          immediately prior to the date of grant. If the Company’s shares are traded
          on a security exchange other than NASDAQ National Market and are not traded in
          the NASDAQ National Market, the Fair Market Value shall be deemed to be the
          closing price of the Ordinary Shares of the Company on such security exchange on
          the last business day immediately prior to the date of grant. 

          

     	 	(ii)       If
actively traded over-the-counter, the Fair Market Value shall be deemed to
          be the average of the closing bid prices over the 30-day period ending
          immediately prior to the applicable date of valuation; 

          

	 	2.8 	“Option”
shall mean a stock option granted pursuant to the Plan.

	 	2.9 	“Optionee”
shall mean an Employee who receives an Option.

	 	2.10 	“Ordinary
Stock” shall mean the Ordinary Shares of the Company.

	 	2.11 	“Plan”
shall mean this Stock Option Plan.

	 	2.12 	“Share” shall
mean a share of Ordinary Stock, as adjusted in accordance with Article 12 below. 

	3.  	Stock
Subject to the Plan. Subject to the provisions of Article 12 of the           Plan,
the maximum aggregate number of shares that may be optioned and sold under           the
Plan is 250,000 shares of Ordinary Stock. The shares may be authorized, but
          unissued, share of Ordinary Stock. 

	 	
If
an Option should expire or become unexercisable, for any reason, without having been
exercised in full, the unpurchased Shares subject thereto shall become available for
future grant under the Plan, unless the Plan shall have been terminated. 

	4.  	Administration
of the Plan.  

	 	4.1 	Procedure.
The Plan shall be administered by the Board 

	 	        (i)
Subject to sub article (ii), the Board may appoint a Committee consisting of
          not less than two independent Board members to administer the Plan on behalf of
          the Board, subject to such terms and conditions as decided by the Board. Once
          appointed, the Committee shall continue to serve until otherwise directed by
the           Board.  

	 	        (ii)
The Board may increase the size of the Committee and appoint additional members
          thereof, remove members (with or without cause) and appoint new members in
          substitution therefore, fill in vacancies however caused or remove all members
          of the Committee and thereafter administer the Plan.  

- 2 -

	 	4.2 	Powers
of the Committee. Subject to the provisions of the Plan, the Committee shall have the
authority: (i) to grant Stock Options; (ii) to determine the fair market value of the
Ordinary Stock; (iii) to determine the exercise price per share of Options to be granted;
(iv) to determine the Employees or Consultants to whom, and the time or times at which,
Options shall be granted and the number of shares to be represented by each Option; (v)
to interpret the Plan; (vi) to prescribe, amend and rescind rules and regulations
relating to the Plan; (vii) to determine the terms and provisions of each Option granted
(which need not be identical) and, subject the consent of the holder thereof, modify or
amend each Option; (viii) to accelerate or defer (subject to Optionee’s consent) the
exercise date of any Option, consistent with the provisions of Article 6 below; (ix) to
authorize any person to execute on behalf of the Company any instrument required to
effectuate the grant of an option previously granted by the Board; and (x) to make all
other determinations deemed necessary or advisable for the administration of the Plan. No
member of the Committee shall be held liable for any act or determination made in good
faith in respect to the Plan. 

	 	4.3 	Effect
of the Committee’s Decision All decisions, determinations and interpretations of
the Committee shall be final and binding to all Optionees and any other holders of any
Options granted under the Plan, unless otherwise determined by the Board. 

	5.  	Eligibility  

	 	5.1 	Stock
Options may be granted to Employees.

	 	5.2 	Nothing
in this Plan or any Option granted hereunder shall confer upon any Optionee any right
with respect to continuation of employment or consulting relationship with the Company,
nor shall it interfere in any way with the Optionee’s right or the Company’s
right to terminate his employment relationship at any time, with or without cause. 

	6.  	Term
of Plan.  

	 	
The
plan shall become effective upon its adoption by the Board or its approval by the
shareholders of the Company, as described in Article 18 of the Plan, whichever is
earlier. It shall continue in effect for a term of 10 years from that date unless sooner
terminated in accordance with the provisions of this Plan.  

	7.  	Term
of Option  

	 	
The
term of each Stock Option shall be no more than 7 years from date of grant.  

	8.  	Trustee  

	 	
Subject
to the provisions of Article 21 below, the Option Awards and/or Shares of the Company
issued upon exercise of the Options will be held in trust, by a Trustee (the “Trustee”)
who will hold the same pursuant to the Company’s instructions from time to time. The
Trustee shall not use the voting rights vested in any such shares and shall not exercise
said rights in any way whatsoever, except in cases when, at his discretion and after
consulting with the Committee, the Trustee believes that the said rights should be
exercised for the protection of the Optionees as a minority among the Company’s
Shareholders.  

- 3 -

	9.  	Exercise
Price and Consideration  

	 	9.1 	The
consideration to be paid for the exercise of the Option shall be the Exercise Price
multiplied by the number of shares to which are allotted to each Optionee. 

	 	9.2 	The
consideration to be paid for the Shares issued upon exercise of an Option, shall consist
entirely of cash, check, or such other consideration that may be approved from time to
time by the Committee. 

	10.  	Exercise
of Option  

	 	
The
exercise of an Option by an Employee shall be governed by the following provisions:  

	 	10.1 	The
Trustee shall be solely entitled to exercise an Option, provided that the shares be held
in Trust for a period of not less than two (2) years from the date of approval of this
Plan. 

	 	10.2 	The
exercise of an Option shall be subject to the schedules, numbers and amounts as
stipulated in the Option certificate, and provided, however, that no Employee shall have
the right to exercise more than as set forth in the following vesting schedule: 

	 	10.2.1 	25%
of the  Optioned  Stock  shall be  exercisable  after  12  month  of the  date of grant
 (the          "Initial vesting Date");

	 	10.2.2 	the
remainder of the Optioned Stock shall be exercisable on a monthly basis so that at the
end of each month after the Initial Vesting Date the Optionee shall be entitled to
exercise 2.083% of the optioned stock; 

	 	10.2.3 	Notwithstanding
anything herein to the contrary, the Board shall have sole discretion to determine that
the vesting schedule may be shortened and that the vesting process shall be accelerated. 

	 	10.3 	Exercise
Procedure. The Option granted hereunder shall be exercisable at such times and under
such conditions as determined by the Committee at the time of grant, including
performance criteria relating to the Company and/or the Optionee, and as shall be
permissible under the terms of the Plan. An Option may not be exercised for a fraction of
a Share. 

	 	10.4 	An
Option shall be deemed to be exercised when a written notice of such exercise has been
submitted to the Company in accordance with the terms of the Option by the person
entitled to exercise the Option and provided that full consideration for the Shares with
respect to which the Option is being exercised has been received by the Company. Full
consideration may, as authorized by the Committee, consist of any consideration and
method of payment allowable under the Plan. 

- 4 -

	 	10.5 	The
Trustee shall not exercise the Option and/or Shares to any Optionee unless the Optionee,
prior to or concurrently with such exercise provides the Trustee with written evidence
satisfactory in form and substance to the Trustee that all taxes, if any, required to be
paid upon such exercise have, in fact, been paid, to the tax authorities or to the
Company as the case may be. 

	 	10.6 	Until
the issuance (as evidenced by the appropriate entry on the books of the Company or of a
duly authorized transfer agent of the Company) of the stock-certificate evidencing such
Shares, no right to vote or receive dividends or any other rights as a shareholder shall
exist with respect to the Optioned Stock, notwithstanding the exercise of the Option. The
Company shall issue (or cause to be issued) such stock certificate promptly upon exercise
of the Option. 

	 	10.7 	Termination
of Status as an Employee. In the event of termination of an Optionee’s
Continuous Status as an Employee, such Optionee may exercise Options to the extent
exercisable by the date of termination within a period of one month therefrom (or
shorter time as may be specified at the grant), but in no event later than the date of
expiration of the term of such Option as set forth in the Option Agreement). To the
extent that the Optionee was not entitled to exercise the Option at the date of such
termination, or does not exercise such Option within the time specified herein, the
Option shall terminate. In the event that the Optionee’s employment is terminated by
the Company under circumstances which do not entitle such Optionee with the right to
receive compensation for termination and/or in the event that the Optionee breaches any
fiduciary duty and/or confidentiality and/or obligation towards the Company and is
dismissed as a result of such breach, all Options including exercisable Options shall
expire immediately upon the date in which a notice sent by the Company to the Optionee
notifying the Optionee of its termination. 

	 	10.8 	Disability
of Optionee. Notwithstanding the provision of Article 10.7 above, in the event of
termination of an Optionee’s Continuous Status as an Employee as a result of his
total and permanent disability, he may exercise his Option to the extent he was entitled
to exercise it at the date of such termination within three (3) months (or such shorter
period as is specified in the grant) from the date of such termination (but in no event
later than the date of expiration of the term of such Option as set forth in the Option
Agreement). To the extent that the Optionee was not entitled to exercise the Option at
the date of termination, or does not exercise such Option (to the extent exercisable)
within the time specified herein, the Option shall terminate. The Board shall have the
exclusive discretion, in exceptional cases, to decide whether an extension to the
aforesaid periods is to be granted, and under which terms. 

	 	10.9 	Death
of Optionee. Notwithstanding the provisions of Section 10.7 and 10.8 above, in the
event of the death of an Optionee during the term of the Option who shall have been in
Continuous Status as an Employee since the date of grant of the Option, the Option may be
exercised, at any time within six (6) months (or such shorter period as is specified in
the grant) following the date of death (but in no event later than the date of expiration
of the term of such Option as set forth in the Option Agreement), by the Optionee’s
estate or by a person who acquired the right to exercise the Option by bequest or
inheritance, but only to the extent of the right to exercise that would have accrued had
the Optionee continued living and remained in Continuous Status as an Employee or
Consultant six (6) months after the date of death. The Board shall have the exclusive
discretion, in exceptional cases, to decide whether an extension to the aforesaid periods
is to be granted, and under which terms. 

- 5 -

	11.  	Non-Transferability
of Options and Stock Purchase Rights. The Option may           not be sold, pledged,
assigned, hypothecated, transferred, or disposed of in any           manner other than by
will or by the laws of descent or distribution and may be           exercised, during the
lifetime of the Optionee, only by the Optionee.           Notwithstanding the
aforementioned the Committee may, at its sole discretion,           approve the transfer
of the Option by the Optionee to any entity under the           Optionee’s control (
the “Transferee”) provided inter alia that:           (i) the Transferee has
agreed in writing to be bound by all obligations by which           the Optionee is bound
including without limitation the Company’s right to           cancel options which
would otherwise be exercisable in the events described in           Section 10.7 above;
(ii) that the Optionee shall provide assurances, to the           satisfaction of the
Committee that all taxes applicable with regard to such           transfer were paid, or
an approval from the tax authority that the           Company’s and/or the Trustee,
as the case may be, are exempt from           performing any withholding and/or any other
liability with regard to such           transfer and further that any of the Company’s
liabilities under Section           102 of the Income Tax Ordinance shall expire
immediately upon consummation of           such transfer with regards to the options so
transferred; and (iii) that the           issuance of shares issuable in the event of
exercise of the Option by the           Transferee is compliant with the requirements of
the applicable securities law           including, without limitation, the rules
applicable to the registration of           shares issuable under option plans. 

	12.  	Adjustments
Upon Changes in Capitalization or Merger.  

	 	12.1 	Changes
in Capitalization. Subject to any required action by the shareholders of the Company,
the number of shares of Ordinary Stock covered by each outstanding Option, and the number
of shares of Ordinary Stock which have been authorized for issuance under the Plan but as
to which no Options have yet been granted or which have been returned to the Plan upon
cancellation or expiration of an Option, as well as the Exercise Price shall be
proportionately adjusted for any increase or decrease in the number of issued shares of
Ordinary Stock resulting from a stock split, reverse stock split, stock dividend,
combination or reclassification of the Ordinary Stock, or any other increase or decrease
in the number of issued shares of Ordinary Stock effected without receipt of
consideration by the Company; provided, however, that conversion of any convertible
securities of the Company shall not be deemed to have been “effected without receipt
of consideration.” Such adjustment shall be made by the Committee, whose
determination in that respect shall be final, binding and conclusive. Except as expressly
provided herein, no issuance by the Company of shares of stock of any class, or
securities convertible into shares of stock of any class, shall affect, and no adjustment
by reason thereof shall be made with respect to, the number or price of shares of
Ordinary Stock subject to an Option. 

- 6 -

	 	12.2 	Dissolution
or Liquidation. Other than with respect to the events described in Section 12.3
herein, in the event of the proposed dissolution or liquidation of the Company, the
Option will terminate immediately prior to the consummation of such proposed action,
unless otherwise provided by the Committee. The Committee may, in the exercise of its
sole discretion in such instances, declare that any Option shall terminate as of a date
fixed by the Committee and give each Optionee the right to exercise his Option as to all
or any part of the Optioned Stock, including Shares as to which the Option would not
otherwise be exercisable. 

	 	12.3 	Merger,
Sale of Assets, Change of Control.  

	 	12.3.1 	Acceleration
Events: In the event of a (i) proposed sale of all or substantially all of the assets
of the Company or; (ii) a proposed merger of the Company with or into another
corporation, which after such transaction the Company hold less than fifty per cent (50%)
of the shares of the surviving entity., or (iii) a proposal to purchase the Company’s
shares so that after such purchase the purchaser will hold 50% or more of the Company’s
shares or; (iv) a Special Purchase Offer as such term is defined in Section 328 of the
Company’s Law – 1999, ( “Acceleration Event”) the vesting process
shall be accelerated so that each Optionee, who maintains Continuous Status as an
Employee at the date of occurrence of an Acceleration Event shall be deemed to have held
the Option for a period which is 12 month longer than the actual period in which the
Optionee had actually held the Option, and the amount of Shares exercisable in such an
event shall be calculated accordingly. 

	 	12.3.2 	Upon
the occurrence of an Acceleration Event the Company shall notify all Optionees of their
right to exercise the Option, and each Optionee shall be entitled to exercise the Option,
with regard to the such amount of Shares exercisable under the Plan, including such
Shares exercisable due to the acceleration of the vesting process within 15 days of such
notice, by way of sending a notice of exercise to the Company. 

	 	12.3.3 	The
right to exercise any portion of the Option granted which would not otherwise be
exercisable, is subject to the completion and perfection of any of the transactions
described under Section 12.3.1 above, including the attainment of all regulatory and any
other approval required under applicable law. It is specifically stated that in the event
that any of the transactions described under Section 12.3.1 above is not completed and
perfected for any reason whatsoever, such right shall be null and void. In such an event
the Optionee shall be entitled either to cancel his notice of exercise with respect to
all the stock exercised under the notice of exercise described in Section 12.3.2 above,
or exercise that part of the Optioned Stock which would have been exercisable by the
Optionee according to the terms of the Plan if the relevant Acceleration Event was not to
occur, or any part thereof. 

- 7 -

	 	12.3.4 	Cashless
Exercise: The Committee at its sole discretion may determine that the exercise of the
Option in the events described in Sections 12.3.1(ii) and (iv) (in the event that the
consideration payable for the Shares purchasable under such transaction is for cash), may
be made by way of deduction of the Exercise Price from the price payable for the Shares
purchasable by the purchaser of the Share which would be exercised under the terms of
such transaction. The Committee shall be entitled to condition such form of exercise
described in this Section 12.3.4 in any terms it may deem fit in order to secure payment
of the exercise price of such Option. 

	13.  	Time
of Granting Options. The date of grant of an Option shall, for all
          purposes, be the date on which the Committee determines granting such Option.
          Notice of the determination shall be given to each Employee or Consultant to
          whom an Option is so granted within a reasonable time after the date of such
          grant. 

	14.  	Amendment
and Termination of the Plan  

	 	14.1 	Amendment
and Termination. The Committee may at any time amend, alter, suspend or discontinue
the Plan from time to time in such respects as the Committee may deem advisable provided
that the following revisions or amendments shall require approval of the Board. 

	 	14.2 	Effect
of Amendment or Termination. Any such amendment or termination of the Plan shall not
affect Options already granted, and such Options shall remain in full force and effect as
if this Plan had not been amended or terminated, unless mutually agreed otherwise between
the Optionee and the Board, which agreement must be in writing and signed by the Optionee
and the Company. 

	15.  	Conditions
Upon Issuance of Shares. Shares shall not be issued pursuant           to the
exercise of an Option unless the exercise of such Option and the issuance           and
delivery of such Shares pursuant thereto shall comply with all relevant
          provisions of law, and the requirements of any stock exchange upon which the
          Shares may then be listed, and shall be further subject to the approval of
          counsel for the Company with respect to such compliance. 

	 	As a
condition to the exercise of an Option, the Company may require the person exercising
such Option to represent and warrant at the time of any such exercise that the Shares are
being purchased only for investment and without any present intention to sell or
distribute such Shares if, in the opinion of counsel for the Company, such a
representation is required by any of the aforementioned relevant provisions of law.  

	16.  	Reservation
of Shares. The Company, during the term of this Plan, will at           all times
reserve and keep available such number of Shares as shall be           sufficient to
satisfy the requirements of the Plan. 

	 	
The
inability of the Company to obtain authority from any regulatory body having
jurisdiction, which authority is deemed by the Company’s counsel to be necessary to
the lawful issuance and sale of any Shares hereunder, shall relieve the Company of any
liability in respect of the failure to issue or sell such Shares as to which such
requisite authority shall not have been obtained.  

- 8 -

	17.  	Agreements. Options
shall be evidenced by written agreements in such form           as the Committee shall
approve from time to time. 

	18.  	Shareholders
Approval  

	 	
Continuance
of the Plan shall be subject to approval by the shareholders of the Company within twelve
(12) months before or after the date of grant. To remove any doubt if the plan is not
approved by the Company’s shareholders within 12 month of the date of grant it shall
be deemed null and void and all options granted under the Plan prior to the date in which
such approval was to be granted shall be invalidated and may not be exercised under any
circumstance. It is further clarified that shareholders approval is condition precedent to
the validity of each option granted and no Optionee shall be entitled to any right in lieu
of any option cancelled or invalidated as a result of failure to obtain shareholder
approval for the plan regardless of the reasons which brought about such failure. 

	19.  	Governing
Law  

	 	
The
Plan and all instruments issued there under or in connection therewith shall be governed
by, and interpreted in accordance with, the Laws of the State of Israel. 

	20.  	Application
of funds  

	 	
The
proceeds received by the Company from the sale of shares pursuant to the Options granted
under the Plan will be used for general corporate purposes of the Company or any
subsidiary thereof. 

	21.  	Tax
Consequences  

	 	
This
plan shall be governed by Section 102 of the Israeli Income Tax Ordinance [New version]
1961 and the rules promulgated there under. Any tax consequences arising from the grant or
the exercise of any Option, from payment for shares covered thereby or from any other
event or act (of the Company or the Optionee) hereunder, shall be borne solely by the
Optionee. Furthermore, the Optionee shall agree to indemnify the Company and the Trustee
and hold them harmless against and from any and all liability for any such tax or interest
or penalty. 

	 	
Notwithstanding
the provisions of the preceding paragraph the Company’s management may determine with
respect to each grant and under its sole discretion that the Option granted under such
grant shall not be made in accordance with Section 102 described above, and determine the
relevant taxation mechanism with respect to each grant under Section 102 or otherwise
(including any alternative which may be available under the applicable tax laws at the
time of grant) Such determination shall be made with respect to the entire Plan (subject
to applicable law) or with respect to each particular grant by stating the same on the
document of grant furnished to each such Employee. 

- 9 -

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00110-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00110-of-00352.parquet"}]]