Document:

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                                                                   EXHIBIT 10.28

PRESS RELEASE

SOURCE: OMNI NUTRACEUTICALS, INC.,

OMNI TO MAKE PRIOR PERIOD ADJUSTMENTS

LOS ANGELES, Oct. 17 /PRNewswire/ -- Omni Nutraceuticals, Inc. (Nasdaq: ZONE -
NEWS) announced today that it was in the process of finalizing certain
adjustments to previously reported results, which will require restatements of
prior periods.

During the third quarter of 2000, one of the Company's large customers claimed
it was entitled to certain allowances, deductions and credits. Upon review, it
was determined that these claims had been agreed to by the Company's former
management in the first quarter of 2000, and related principally to sales in
1999 and the beginning of 2000. It was also determined that certain previously
agreed upon deductions related to other customers for the same time periods were
not provided for by former management. The Company estimates the cumulative net
impact will approximate $3 million and is working with its current and former
independent accountants to finalize the adjustments and the periods effected.

Klee Irwin, CEO, stated, "In 1999 and early 2000, former management made
marketing and accounting decisions that have made it difficult for us to achieve
our turn-around goals this year as quickly as we had planned. But thanks to over
$1 million in recent financing from two of our vendors in the form of debt
conversions to equity, and an additional pending $3 million equity financing
transaction, our prospects for near term growth have not changed. These
accounting corrections to prior periods will be one of the final steps in
cleansing the Company of the management practices of the past."

Omni Nutraceuticals is a leading formulator and supplier of natural consumer
health products such as Diet System Six (R), Nature's Secret (R), Harmony
Formulas (R), Dr. Linus Pauling Vitamins (R), Inholtra (R) and 151 Bar (R). The
Company's products are sold in health food stores, chain drug stores,
supermarkets, club and convenience stores worldwide.

HealthZone.com is an Internet based e-tailer of supplements. This Internet
division, along with recent acquisitions HealthShop.com, SmartBasics.com sell
over 16,000 health related products to consumers around the globe.

Some information herein may be forward-looking and reflect management's view of
future events that involve risk or uncertainty. Some factors that could cause
actual results to differ materially include: economic conditions and
developments within the industry; competition and pricing pressures; length of
the sales cycle; and management continuity.

CONTACT: John Liviakis of Liviakis Financial Communications, Inc., 415-389-4670,
or fax, 415-389-4694, or http://www.moreinfo@lfcnet.com.

Omni's corporate web site is at www.omninutra.com and Omni's primary e-commerce
web site is at www.healthshop.com.

SOURCE: OMNI NUTRACEUTICALS, INC.,

<PAGE>

PRESS RELEASE

SOURCE: OMNI NUTRACEUTICALS, INC.

IN VOTE OF CONFIDENCE, FOUR LARGEST SHAREHOLDER GROUPS LOCK-UP TWO THIRDS OF
OMNI STOCK; 20 MILLION SHARES

LOS ANGELES, Oct. 18 /PRNewswire/ -- Omni Nutraceuticals, Inc. (Nasdaq: ZONE -
NEWS) announced today that its four largest shareholder groups have agreed to
lock-up a total of nearly 19 million shares.

Klee Irwin, Omni's CEO, commented, "As the largest shareholder of the Company, I
do not believe that the current price of ZONE stock is in line with the true
value of the Company's worth and by actions taken today, our other largest
shareholders appear to share my view. In addition, management believes that the
upcoming growth initiatives will generate a renewed valuation and interest in
our stock that would make it illogical for these shareholders to sell in the
short term."

John Liviakis,  a major personal  shareholder of Omni stock and CEO
of the Company's  investor  relations  firm also  commented,  "I have the utmost
confidence  in the  direction  of  current  management  and am not  planning  on
liquidating  my stock at these low price levels.  Even if the stock took a sharp
upturn,  I still do not  intend to sell my equity  until the  Company  has fully
executed its growth plans for the year 2001".

The lock-up agreements expire on September 25, 2001, unless sooner terminated in
accordance with their terms and are between Global Capital, the principal market
maker of ZONE stock, the Company and members of four of the largest shareholder
groups including, Klee Irwin, R. Lindsey Duncan, the former Chairman of the
Board, John Liviakis, American Equities, LLC and Corporate Financial
Enterprises, Inc. Certain of the lock-up agreements have exclusions and each of
them contains requirements for their continued effectiveness. In exchange for
Mr. Duncan's lock-up, Global Capital has agreed to facilitate orderly sale
transactions on his behalf that will total, approximately $1 million over the
next six and a half months. If the stock price trades at above $6 and averages
500,000 shares a day for 20 consecutive trading days, Global Capital will help
Mr. Duncan facilitate the sale of an additional 500,000 shares. Klee Irwin's
agreement with Global Capital will allow him to sell a much smaller number of
his shares in orderly block sales if the market permits and only with the prior
written consent of Global Capital.

Omni Nutraceuticals is a leading formulator and supplier of natural consumer
health products such as Diet System Six (R), Nature's Secret (R), Harmony
Formulas (R), Dr. Linus Pauling Vitamins (R), Inholtra (R) and 151 Bar (R). The
Company's products are sold over the Internet and in health food stores, chain
drug stores, supermarkets, club and convenience stores worldwide.

Some information herein may be forward-looking and reflect management's view of
future events that involve risk or uncertainty. Some factors that could cause
actual results to differ materially include: economic conditions and
developments within the industry; competition and pricing pressures; length of
the sales cycle; and management continuity.

CONTACT: John Liviakis of Liviakis Financial Communications, Inc., 415-389-4670,
or fax, 415-389-4694, or www.moreinfo@lfcnet.com; Omni's corporate web site is
at www.omninutra.com and Omni's primary e-commerce web site is at
www.healthshop.com.

SOURCE: OMNI NUTRACEUTICALS, INC.

<PAGE>

PRESS RELEASE

CORRECTION -- OMNI NUTRACEUTICALS, INC.

IN  SFTU166,  OMNI  (NASDAQ:  ZONE)  TO MAKE  PRIOR  PERIOD  ADJUSTMENTS,  MOVED
YESTERDAY,  OCT. 17, WE ARE ADVISED BY A REPRESENTATIVE  OF THE COMPANY THAT THE
SECOND PARAGRAPH,  SIXTH LINE SHOULD READ "DEDUCTIONS RELATED TO OTHER CUSTOMERS
FOR THE SAME TIME PERIODS," RATHER THAN  "DEDUCTIONS  RELATED TO OTHER CUSTOMERS
FOR THE SAME TIME PERIODS WERE NOT PROVIDED FOR BY FORMER  MANAGEMENT,"  AND THE
THIRD  PARAGRAPH,  FIRST LINE SHOULD READ  "FORMER  MANAGEMENT  MADE  DECISIONS"
RATHER THAN "FORMER  MANAGEMENT MADE MARKETING AND ACCOUNTING  DECISIONS." ALSO,
THE FOLLOWING  SHOULD BE ADDED AS THE FOURTH  PARAGRAPH,  "UNTIL SUCH STATEMENTS
ARE  ADJUSTED,  NO RELIANCE  SHOULD BE PLACED ON THE  COMPANY'S  1999  FINANCIAL
STATEMENTS  CONTAINED IN THE  COMPANY'S  ANNUAL REPORT ON FORM 10-K FOR THE YEAR
ENDED DECEMBER 31, 1999 AND THE QUARTERLY  REPORTS ON FORM 10-Q FOR THE QUARTERS
IN 1999 AND  2000."  COMPLETE,  CORRECTED  RELEASE  FOLLOWS:

OMNI TO MAKE PRIOR PERIOD  ADJUSTMENTS

LOS ANGELES,  Oct. 17  /PRNewswire/ -- Omni  Nutraceuticals,
Inc.  (Nasdaq:  ZONE -  NEWS)  announced  today  that it was in the  process  of
finalizing  certain  adjustments  to  previously  reported  results,  which will
require restatements of prior periods.

During the third quarter of 2000, one of the Company's large customers claimed
it was entitled to certain allowances, deductions and credits. Upon review, it
was determined that these claims had been agreed to by the Company's former
management in the first quarter of 2000, and related principally to sales in
1999 and the beginning of 2000. It was also determined that certain previously
agreed upon deductions related to other customers for the same time periods. The
Company estimates the cumulative net impact will approximate $3 million and is
working with its current and former independent accountants to finalize the
adjustments and the periods effected.

Klee Irwin, CEO, stated, "In 1999 and early 2000, former management made
decisions that have made it difficult for us to achieve our turn-around goals
this year as quickly as we had planned. But thanks to over $1 million in recent
financing from two of our vendors in the form of debt conversions to equity, and
an additional pending $3 million equity financing transaction, our prospects for
near term growth have not changed. These accounting corrections to prior periods
will be one of the final steps in cleansing the Company of the management
practices of the past."

Until such statements are adjusted, no reliance should be placed on the
Company's 1999 financial statements contained in the Company's annual report on
Form 10-K for the year ended December 31, 1999 and the quarterly reports on Form
10-Q for the quarters in 1999 and 2000.

Omni Nutraceuticals is a leading formulator and supplier of natural consumer
health products such as Diet System Six (R), Nature's Secret (R), Harmony
Formulas (R), Dr. Linus Pauling Vitamins (R), Inholtra (R) and 151 Bar (R). The
Company's products are sold in health food stores, chain drug stores,
supermarkets, club and convenience stores worldwide.

HealthZone.com is an Internet based e-tailer of supplements. This Internet
division, along with recent acquisitions HealthShop.com, SmartBasics.com sell
over 16,000 health related products to consumers around the globe. Some
information herein may be forward-looking and reflect management's view of
future events that involve risk or uncertainty.

Some factors that could cause actual results to differ materially include:
economic conditions and developments within the industry; competition and
pricing pressures; length of the sales cycle; and management continuity.

CONTACT: John Liviakis of Liviakis Financial Communications, Inc., 415-389-4670,
or fax, 415-389-4694,  or  http://www.moreinfo@lfcnet.com.

Omni's corporate web site is at www.omninutra.com and Omni's primary e-commerce
web site is at www.healthshop.com.

SOURCE: OMNI NUTRACEUTICALS, INC.

<PAGE>

FRIDAY OCTOBER 20, 5:00 AM EASTERN TIME

PRESS RELEASE

SOURCE:  OMNI  NUTRACEUTICALS,  INC.

RABOBANK BEGINS SELECTION PROCESS TO ASSIST OMNI NUTRACEUTICALS IN CHOOSING
STRATEGIC INVESTMENT PARTNER

LOS ANGELES, Oct. 20 /PRNewswire/ -- Omni Nutraceuticals, Inc. (Nasdaq: ZONE -
NEWS) announced today that Rabobank International, as the company's financial
advisor, has recently initiated its process of contacting parties that are
potentially interested in exploring strategic alternatives for Omni, which may
include recapitalizing the company, mergers or acquisitions.

Klee Irwin, Omni's CEO, commented, "Rabobank is utilizing its global network
to contact prospective strategic and financial partners that have a
significant presence or interest in our industry. Rabobank, in conjunction
with the company, has prepared an Information Memorandum which highlights our
strengths and future growth opportunities. Rabobank has already received
indications of interest from several strategic and financial investors and
merger candidates. We have engaged Rabobank to explore a wide array of
opportunities that may allow Omni to recognize a better value than our
current stock price indicates."

With more than $290 billion in assets and 110 offices worldwide, Rabobank is a
leading global financial institution specializing in the food and beverage
industry, including nutritional supplement companies. Rabobank is one of the
world's largest mergers and acquisitions business focused on this industry.

Omni Nutraceuticals is a leading formulator and supplier of natural consumer
health products such as Diet System Six(R), Nature's Secret(R), Harmony
Formulas(R), Dr. Linus Pauling Vitamins(R), Inholtra(R) and 151 Bar(R). The
company's products are sold over the Internet and in health food stores, chain
drug stores, supermarkets, club and convenience stores worldwide.

Some information herein may be forward-looking and reflect management's view of
future events that involve risk or uncertainty. Some factors that could cause
actual results to differ materially include: economic conditions and
developments within the industry; competition and pricing pressures; length of
the sales cycle; and management continuity.

CONTACT: John Liviakis of Liviakis Financial Communications, Inc., 415-389-4670,
or fax, 415-389-4694, or Email moreinfo@lfcnet.com, Omni's corporate web site is
at www.omninutra.com and Omni's primary e-commerce web site is at
www.healthshop.com.

SOURCE: Omni Nutraceuticals, Inc<PAGE>

                                                                   EXHIBIT 4(a)

                          ESENJAY EMPLOYEE SAVINGS PLAN

                            SUMMARY PLAN DESCRIPTION

                                 OCTOBER 1, 1998

<PAGE>

                            SUMMARY PLAN DESCRIPTION

                                TABLE OF CONTENTS

<TABLE>
<CAPTION>
                                                                                                PAGE
                                                                                                ----
<S>                                                                                             <C>
I  INTRODUCTION...................................................................................1

II PLAN DATA......................................................................................1
   Agent For Service Of Legal Process.............................................................1
   Effective Date.................................................................................1
   Employer.......................................................................................1
   Plan Administrator.............................................................................1
   Plan Year......................................................................................1
   Trustee........................................................................................1
   Type Of Administration.........................................................................1

III DEFINITIONS...................................................................................1
   Break In Service...............................................................................1
   Compensation...................................................................................2
   Disability.....................................................................................2
   Early Retirement...............................................................................2
   Effective Date.................................................................................2
   Elective Deferral..............................................................................2
   Entry Date.....................................................................................2
   Family Member..................................................................................2
   Highly Compensated Employee....................................................................2
   Hour Of Service................................................................................3
   Maternity/Paternity Leave......................................................................3
   Normal Retirement Age..........................................................................3
   Spouse.........................................................................................3
   Year Of Service................................................................................4

IV  ELIGIBILITY REQUIREMENTS AND PARTICIPATION....................................................4

V  EMPLOYEE CONTRIBUTIONS.........................................................................4
   Elective Deferrals.............................................................................4
   Voluntary Contributions........................................................................5
   Rollover And Transfer Contributions............................................................5

VI EMPLOYER CONTRIBUTIONS.........................................................................5
   Contribution Formula...........................................................................5
   Eligibility For Allocation.....................................................................6

VII  GOVERNMENT REGULATIONS.......................................................................6

VIII  PARTICIPANT ACCOUNTS........................................................................7

                                       i

<PAGE>

IX VESTING........................................................................................8
   Determining Vested Benefit.....................................................................8
   Payment Of Vested Benefit......................................................................8
   Loss Of Benefits...............................................................................9
   Timing Of Forfeitures..........................................................................9
   Reemployment...................................................................................9

X  TOP-HEAVY RULES...............................................................................10

XI RETIREMENT BENEFITS AND DISTRIBUTIONS.........................................................11
   Retirement Benefits...........................................................................11
   Distributions During Employment...............................................................11
   Hardship Withdrawals..........................................................................11
   Beneficiary...................................................................................12
   Death Benefits................................................................................13
   Form Of Payment...............................................................................13
   Rollover of Payment...........................................................................13
   Time Of Payment...............................................................................14
   Joint and Survivor Annuity Rules..............................................................14

XII  INVESTMENTS.................................................................................15
   Trust Fund....................................................................................15
   Investment Responsibility.....................................................................15
   Employee Investment Direction.................................................................16
   Participant Loans.............................................................................16

XIII  ADMINISTRATION.............................................................................16
   Plan Administrator............................................................................16

XIV  AMENDMENT AND TERMINATION...................................................................17

XV LEGAL PROVISIONS..............................................................................18
   Rights Of Participants........................................................................18
   Fiduciary Responsibility......................................................................18
   Employment Rights.............................................................................19
   Benefit Insurance.............................................................................19
   Claims Procedure..............................................................................19
   Assignment....................................................................................19
   Questions.....................................................................................20
   Conflicts With Plan...........................................................................20
</TABLE>

                                       ii

<PAGE>

I.       INTRODUCTION

         Your Employer has established a retirement plan to help supplement your
         retirement income. Under the program, the Employer makes contributions
         to a Trust Fund which will pay you a benefit at retirement. Details
         about how the Plan works are contained in this summary. While the
         summary describes the principal provisions of the Plan, it does not
         include every limitation or detail. If there is a discrepancy between
         this booklet and the official Plan document, the Plan document shall
         govern. You may obtain a copy of the Plan document from the Plan
         Administrator. The Plan Administrator may charge a reasonable fee for
         providing you with the copy.

II.      PLAN DATA

         A.       AGENT FOR SERVICE OF LEGAL PROCESS:  The Employer or Trustee.

         B.       EFFECTIVE DATE: The Effective Date of the original Plan was
                  April 1, 1994; the Effective Date of the amended Plan is
                  October 1, 1998.

         C.       EMPLOYER:         Esenjay Exploration, Inc.
                  Address:          500 Dallas, Suite 2920
                                    One Allen Center
                                    Houston, Tx 77002
                  Telephone No.:    (713)739-7100
                  Tax I.D. No.:     73-1421000
                  Plan No.:         001

         D.       PLAN ADMINISTRATOR:  The Employer is the Plan Administrator.

         E.       PLAN YEAR:  The 12-month period beginning on January 1 and
                  ending on December 31.

         F.       TRUSTEE(S):       Frost National Bank
                  Address:          P. O. Box 1315, Houston, Texas  77251
                  Telephone No.:    (713) 652-7852

         G.       TYPE OF ADMINISTRATION:  Trust Fund.

III.     DEFINITIONS

         A.       BREAK IN SERVICE.  A Plan Year during which you are not
                  credited with or are not paid for more than 500 hours. If
                  you go into the military service of the United States, you
                  are not considered terminated as long as you return to work
                  within the time required by law. If you separate from
                  employment and incur a Break in

                                       1

<PAGE>

                  Service, all contributions to your various accounts are
                  suspended. [See special rules relating to maternity and
                  paternity leave below. Also, see Section VI(B) to determine
                  your eligibility to share in the Employer's Contribution if
                  you separate from employment, but do not incur a Break in
                  Service.] If a Break in Service occurs and you return to
                  full time employment with the Employer, your rights are
                  explained in the section entitled "Vesting".

         B.       COMPENSATION. Your total salary, pay, or earned income from
                  the Employer, as reflected on tax Form W-2, even if not
                  subject to withholding taxes when earned. Compensation will
                  include amounts received by you during the calendar year.

                  Compensation shall include amounts deferred under 401(k) plans
                  and Section 125 cafeteria plans. Compensation shall be limited
                  to $150,000 as adjusted for inflation.

         C.       DISABILITY.  A potentially  permanent illness or injury, as
                  certified to by a physician who is approved by the Employer,
                  which prevents you from engaging in work for which you are
                  qualified for a period of at least 12 months.

         D.       EARLY RETIREMENT. You may retire early upon reaching age 55
                  and completion of 5 Years of Service. If you terminate
                  employment after completing the required number of Years of
                  Service, but before attaining the required age, you may
                  elect Early Retirement after attaining the required age.

         E.       EFFECTIVE DATE. The date on which the Plan starts or an
                  amendment is effective.

         F.       ELECTIVE DEFERRAL. Employer contributions made to the Plan at
                  your election, instead of being given to you in cash as part
                  of your salary. You can elect to defer a portion of your
                  salary, instead of receiving it in cash, and your Employer
                  will contribute it to the Plan on your behalf.

         G.       ENTRY DATE. The date on which you enter the Plan. Your Entry
                  Date will be the first day of the Plan Year, or the first
                  day of the fourth month, the first day of the seventh month,
                  or the first day of the tenth month of the Plan Year
                  coinciding with or following the date you satisfy the
                  eligibility requirements.

         H.       FAMILY MEMBER. The Spouse or lineal ascendant or descendant
                  (or Spouse thereof) of either a more than 5% owner of the
                  Employer or one of the ten highest compensated Highly
                  Compensated Employees of the Employer.

                                       2

<PAGE>

         I.       HIGHLY COMPENSATED EMPLOYEE. Any Employee who during the
                  current or prior Plan Year (1) was a more than 5% owner, (2)
                  received more than $75,000 in Compensation as adjusted for
                  inflation (3) received more than $50,000 in Compensation as
                  adjusted for inflation and was in the top 20% of Employees
                  when ranked by Compensation, or (4) was an officer receiving
                  more than $45,000 in Compensation as adjusted for inflation.
                  Family Members of any 5% owner, or Highly Compensated
                  Employee in the group of the ten Employees with the greatest
                  Compensation, will be combined as if they were one person
                  for purposes of Compensation and contributions. If you are
                  not currently or never were Highly Compensated, or a Family
                  Member of a Highly Compensated Employee, you are a
                  Non-highly Compensated Employee.

         J.       HOUR OF SERVICE. You will receive credit for each hour you are
                  (1) paid for being on your job, (2) paid even if you are not
                  at work (vacation, sickness, leave of absence, or
                  disability), or (3) paid for back pay if hours were not
                  already counted. A maximum of 501 hours will be credited in
                  any year for periods during which you are not at work but
                  are paid. Hours of Service will be calculated based on
                  actual hours you are entitled to payment. Your Hours of
                  Service with Esenjay Petroleum Corp. are included for
                  eligibility and vesting in this Plan.

         K.       MATERNITY/PATERNITY LEAVE. You may be eligible for additional
                  Hours of Service if you leave employment, even if
                  temporarily, due to childbirth or adoption. If this is the
                  case, you will be credited with enough hours (up to 501) of
                  service to prevent a Break in Service, either in the year
                  you leave employment or the following year. For example, if
                  you have 750 Hours of Service in the year that your child is
                  born, you would not get any more hours credited for that
                  Plan Year since you do not have a Break in Service.
                  Therefore, if you do not return to employment the following
                  year, you will get 501 Hours of Service so you will not have
                  a Break in Service in that year. Alternatively, if you do
                  return the following year, but work only 300 hours, you will
                  receive an additional 201 hours in order to prevent a break.
                  These Hours of Service for maternity or paternity leave must
                  all be used in one Plan Year. They are used only to prevent
                  a Break in Service and not for calculating your Years of
                  Service for eligibility, vesting or benefits.

         L.       NORMAL RETIREMENT AGE. The attainment of age 65, or, if later,
                  the 5 anniversary of the first day of the Plan Year during
                  which you entered the Plan.

         M.       SPOUSE. The person to whom you are or were legally married, or
                  your common law Spouse if common law marriage is recognized
                  by the state in which you live. In order for your Spouse to
                  receive a benefit under this Plan, he or she may not
                  predecease you. A

                                       3

<PAGE>

                  former Spouse may be treated as a "Spouse" under this
                  definition if recognized as such under a Qualified Domestic
                  Relations Order as explained at Section XV(F) of this
                  Summary Plan Description.

         N.       YEAR OF SERVICE.

                  ELIGIBILITY

                  For purposes of determining your eligibility to participate in
                  the Plan, a Year of Service is a 12-consecutive month period
                  beginning on your date of hire during which you are credited
                  with at least 1 Hours of Service.

                  CONTRIBUTION

                  For purposes of determining whether or not you are entitled to
                  have a contribution allocated to your account, a Year of
                  Service is a 12-consecutive month period, which is the same as
                  the Plan Year, during which you are credited with at least 1
                  Hours of Service.

                  VESTING

                  For purposes of determining the extent to which you are vested
                  in your account balance, a Year of Service is a 12-consecutive
                  month period, which is the same as the Plan Year, during which
                  you are credited with 1000 Hours of Service.

IV.      ELIGIBILITY REQUIREMENTS AND PARTICIPATION

         You are eligible to participate in this Plan upon completing 6 mos.
         Years of Service and attaining age 21. You are considered to have
         completed 1 Year of Service for purposes of eligibility on the
         aniversary of your first day of employment, provided that you worked at
         least 1 hours during that 12-month period. The subsequent measuring
         periods will be based on your employment year and anniversaries
         thereof.

         Your participation in the Plan will begin on the Entry Date defined at
         Section III.

V.       EMPLOYEE CONTRIBUTIONS

         A.       ELECTIVE DEFERRALS

                  You, as an eligible Employee, may authorize the Employer to
                  withhold from 1% up to 10% of your Compensation plus up to
                  100% of any Employer paid cash bonus, not to exceed $7,000 as

                                       4

<PAGE>

                  adjusted for inflation, and to deposit such amount in the Plan
                  fund. If you participate in a similar plan of an unrelated
                  employer and your Elective Deferrals under this Plan and the
                  other plan exceed the $7,000 limit, for a given year you must
                  designate one of the Plans as receiving an excess amount. If
                  you choose this Plan as the one receiving the excess, you must
                  notify the Plan Administrator by March 1 of the following year
                  so that the excess and any income thereon may be returned to
                  you by April 15. You may terminate your Elective Deferrals at
                  any time. You may increase or decrease your Elective Deferral
                  percentage upon 30 days notice to the Employer.

                  If you terminate contributions, you may not reinstate payroll
                  withholding for a period of three(3) months. The Employer may
                  also reduce or terminate your withholding if required to
                  maintain the Plan's qualified status.

         B.       VOLUNTARY CONTRIBUTIONS

                  You may not make personal after-tax contributions to the Plan.

         C.       ROLLOVER AND TRANSFER CONTRIBUTIONS

                  Rollover and Transfer Contributions are permitted. You may
                  make a Rollover or Transfer Contribution prior to becoming a
                  Participant.

                  A rollover or transfer of your retirement benefits may
                  originate from another qualified retirement plan or special
                  individual retirement arrangement (known as a `conduit' IRA)
                  to this Plan. If you have already received a lump-sum payment
                  from another qualified retirement plan, or if you received
                  payment from another qualified plan and placed it in a
                  separate `conduit' IRA, you may be eligible to redeposit that
                  payment to this Plan. The last day you may make a Rollover
                  Contribution to this Plan is the 60th day after you receive
                  the distribution from the other plan or IRA. A transfer occurs
                  when the trustee of the old plan transfers your assets to this
                  Plan. If you believe you qualify for a transfer or rollover,
                  see the Plan Administrator for more details.

VI.      EMPLOYER CONTRIBUTIONS

         A.       CONTRIBUTION FORMULA

                  ELECTIVE DEFERRALS:

                  The Employer will contribute all Compensation which you elect
                  to defer to the Plan within the limits outlined in Section
                  V(A).

                                       5

<PAGE>

                  MATCHING CONTRIBUTIONS:

                  The Employer may make a Matching Contribution to each
                  Participant based on his or her Elective Deferrals in a
                  percentage set by the Employer prior to the end of each Plan
                  Year. The Employer shall not match your Elective Deferrals
                  that are in excess of 10% of your Compensation. The time
                  period which will be used for determining the amount of
                  Matching Contributions owed shall be monthly. Employer
                  Matching Contributions will only be made on Elective Deferrals
                  made to the Plan.

                  QUALIFIED NON-ELECTIVE CONTRIBUTIONS:

                  The Employer may also contribute an additional amount
                  determined in its sole judgement. This additional
                  contribution, if any, will be allocated to only Non-highly
                  Compensated Participants, in proportion to each eligible
                  Employee's Compensation as a ratio of all eligible Employees'
                  Compensation. These Contributions will be non-forfeitable and
                  subject to withdrawal restrictions.

                  DISCRETIONARY:

                  The Employer may also contribute an additional amount
                  determined in its sole judgement. Such additional
                  contribution, if any, shall be allocated to each Participant
                  in proportion to his or her Compensation for the calendar
                  year.

         B.       ELIGIBILITY FOR ALLOCATION

                  The Employer's Contribution will be made to all Participants
                  who are employed at the end of the Plan Year provided that the
                  Participant has completed 1 Hours of Service during the Plan
                  Year. The Employer shall also make matching and other related
                  contributions as indicated below to Employees who terminate
                  during the Plan Year as a result of:

                  MATCHING OTHER

                  x            x        Retirement.
                  x            x        Disability.
                  x            x        Death.
                  x            x        Other termination of employment
                                        without regard to the number of Hours
                                        of Service the Participant has
                                        completed.

                                       6

<PAGE>

VII.     GOVERNMENT REGULATIONS

         The federal government sets certain limitations on the level of
         contributions which may be made to a Plan such as this. There is also a
         "percentage" limitation which means that the percentage of Compensation
         which you may contribute (Elective Deferrals) depends on the average
         percentage of Compensation that the other Participants are
         contributing. Simply stated, all Participants are divided into 2
         categories: Highly Compensated and Non-highly Compensated and the
         average for each group is calculated. The average contribution that the
         Highly Compensated may make is based on the average contribution that
         the Non-highly Compensated make. If a Highly Compensated Participant is
         contributing more than he or she is allowed, the excess, plus or minus
         any gain or loss, will be returned. Keep in mind that if you are a 5%
         owner of the business or one of the ten highest paid Highly Compensated
         employees, your Family Member's contribution percentages and
         Compensations will be combined with yours for purposes of determining
         your contributions under the Plan.

VIII.    PARTICIPANT ACCOUNTS

         The Employer will set up a record keeping account in your name to show
         the value of your retirement benefit. The Employer will make the
         following additions to your account:

         A.       your allocated share of the Employer's Contribution (including
                  your Elective Deferrals),

         B.       your share of investment earnings and appreciation in the
                  value of investments,

         C.       the amount of your personal Transfer Contributions and
                  Rollover Contributions, if any

         The Employer will make the following subtractions from your account:

         D.       any withdrawals or distributions made to you,

         E.       your share of investment losses and depreciation in the value
                  of investments, and

         F.       your share of administrative fees and expenses paid out of the
                  Plan, if applicable,

                                       7

<PAGE>

         The Employer will value the following types of contributions in your
         account as indicated below:

              TYPE OF CONTRIBUTION                          VALUATION DATE(S)

              Elective Deferrals                                   ((i))
              Matching                                             ((i))
              Qual. Non-Elective                                   ((i))
              Non-Elective                                         ((i))

         Valuation Date Options: (i) Daily (ii) Weekly (iii) Monthly (iv)
         Bi-Monthly (v) Quarterly (vi) Semi-Annually (vii) Annually

         The Employer will provide you with a statement of account activity at
         least once annually.

IX.      VESTING

         A.       DETERMINING VESTED BENEFIT

                  Vesting refers to your earning or acquiring a non-forfeitable
                  right to the full amount of your account. Any Elective
                  Deferrals, Qualified Non-Elective Contributions, Rollover
                  Contributions, Transfer Contributions, plus or minus any
                  earnings or losses, are always 100% vested and cannot be
                  forfeited for any reason. Any contribution not listed in the
                  previous sentence, and the earnings or losses thereon, will
                  vest in accordance with the following table:

                                            YEARS OF SERVICE
                        -------------------------------------------------------
                            1        2       3        4       5      6     7
                           ---      ---     ---      ---     ---    ---   ---

                           20%      40%     60%      80%     100%

                  You are considered to have completed 1 Year of Service for
                  purposes of vesting upon the completion of 1000 Hours of
                  Service at any time during a Plan Year.

                  You automatically become fully vested, regardless of the
                  vesting table, upon attainment of Normal Retirement Age, Early
                  Retirement Age, upon retirement due to Disability, upon death,
                  and upon termination of the Plan.

         B.       PAYMENT OF VESTED BENEFIT

                  If you separate from Service before your retirement, death or
                  Disability, you may request early payment of your vested
                  benefit by submitting a written request to the Plan
                  Administrator. If your vested account balance at the time of
                  termination or at the time of any prior distributions exceeds
                  or exceeded $3,500, you may defer

                                       8

<PAGE>

                  the payment of your benefit until April 1 of the calendar
                  year following the calendar year during which you attain
                  age 70 1/2.

                  The portion of your account balance to which you are not
                  vested is called a `forfeiture' and remains in the Plan to pay
                  Plan administration expenses.

         C.       LOSS OF BENEFITS

                  There are only two events which can cause the loss of all or a
                  portion of your account. One is termination of employment
                  before you are 100% vested according to the vesting provisions
                  described at IX(A) and the other is a decrease in the value of
                  your account from investment losses or administrative expenses
                  and other costsof maintaining the Plan.

         D.       TIMING OF FORFEITURES

                  If you terminate employment and receive payment of the vested
                  portion of your account the non-vested portion of your account
                  will be forfeited at the time you receive your payment. If you
                  have not received a distribution of your entire vested
                  balance, your non-vested portion will be forfeited at the end
                  of the Plan Year during which you incur your fifth consecutive
                  1-year Break in Service.

         E.       REEMPLOYMENT

                  If you terminate service with your Employer, then are later
                  reemployed, you will become a Participant as of the earlier of
                  the next Valuation Date or the next Entry Date [see Section
                  III] following your return to employment. If you are not a
                  member of a class of employees eligible to participate in the
                  Plan and later become a member of the eligible class, you will
                  participate immediately if you have satisfied the minimum age
                  and service requirements. Should you become ineligible to
                  share in future Contributions and forfeitures because you are
                  no longer a member of an eligible class, you shall again share
                  upon your return to an eligible class. All years of prior
                  Service will be counted when calculating your vested
                  percentage in your new account balance. The following rules
                  apply in connection with reemployed Participants.

                  TERMINATED PARTIALLY VESTED PARTICIPANTS. If you terminate
                  employment and receive payment of the vested portion of your
                  account the non-vested portion of your account will be
                  forfeited at the time you receive your payment. If you are
                  reemployed prior to incurring five consecutive 1-year Breaks
                  in Service you may have the Plan restore your forfeiture by
                  repaying the amount of the distribution you received
                  attributable to Employer contributions. This repayment right
                  applies only if you do not incur five

                                       9

<PAGE>

                  consecutive 1-year Breaks in Service. You must make this
                  repayment within five years of your date of reemployment.
                  If you do not repay the amount you received, the forfeited
                  portion will not be restored to your account. Whether you
                  repay or not, your prior Service will count toward vesting
                  service for future Employer contributions.

                  FOR EXAMPLE, assume that you terminate your job with your
                  current Employer. At the time of termination you had accrued a
                  total benefit of $10,000 under the retirement Plan. Although
                  this amount had been allocated to your account, you were only
                  40% vested in that amount when you left. You decided to take a
                  distribution of your vested account balance (40% of $10,000,
                  or $4,000) when you quit. The non-vested balance of your
                  account ($6,000) was forfeited. Three years later, you became
                  reemployed by the same Employer. Since you were reemployed
                  within 5 years, you have the right to repay the $4,000
                  distribution you received when you quit. You would have to
                  repay the $4,000 within 5 years of being rehired. If you do
                  so, the non-vested portion of your account ($6,000) will be
                  restored to your account. After restoration, you will be
                  vested in 40% of this account, but your vested percentage will
                  increase based on your Years of Service after your
                  reemployment. Your prior Service will ALWAYS count towards
                  vesting of Employer Contributions which you receive after
                  reemployment, whether or not you decide to repay and restore
                  your prior account.

                  TERMINATED NON-VESTED PARTICIPANTS. If you were not vested in
                  any portion of your Employer Contribution account prior to
                  your separation from service and are reemployed before
                  incurring five consecutive one-year Breaks in Service, you
                  will be credited for vesting with all pre-break and post-break
                  service. Your prior unpaid account balance will automatically
                  be restored and you will continue to vest in that account. If
                  you are reemployed after incurring five consecutive one-year
                  Breaks in Service, you will lose your prior account balance,
                  but your pre-break Years of Service will count towards
                  vesting, in your new account balance.

X.       TOP-HEAVY RULES

         A `top-heavy' plan is one in which more than 60% of the contributions
         or benefits are attributable to certain `key employees', such as
         owners, officers and stockholders. The Plan Administrator is
         responsible for determining each year if the Plan is `top-heavy'. If
         the Plan becomes top-heavy special rules apply to the allocation of the
         Employer's contribution. These special rules require that only
         Participants who are not key employees will generally receive an
         allocation of the Employer's contribution equal to 3% of compensation,
         or if less, the greatest percentage allocated to the account of any key
         employee. All participants are entitled to receive a minimum allocation
         upon completing at least one

                                       10

<PAGE>

         Hour of Service in the top-heavy Plan Year provided they are
         employed on the last day of the Plan Year. The Employer's minimum
         contribution can be satisfied by another Employer sponsored
         retirement plan, if so elected by the Employer. The following
         vesting schedule shall apply for the Plan Year the Plan becomes
         top-heavy, for any type of Employer Contribution, unless the
         Employer has already elected a faster schedule:

                                   YEARS OF SERVICE
                -----------------------------------------------------
                    1        2       3        4        5        6
                  -----    -----   -----    -----    -----    -----
                   0%       20%     40%      60%      80%      100%

XI.      RETIREMENT BENEFITS AND DISTRIBUTIONS

         A.       RETIREMENT BENEFITS

                  The full value of your account balance is payable at your
                  Normal Retirement Age, even if you continue to work, or you
                  may defer payment until April 1 following the year you reach
                  age 70-1/2. If you work beyonD your Normal Retirement Age, you
                  will continue to fully participate in the Plan.

         B.       DISTRIBUTIONS DURING EMPLOYMENT

                  Upon attainment of age 59-1/2, benefits attributable to
                  EmployeR contributions, allocated to your account(s) in excess
                  of two years, are available for withdrawal if you are 100%
                  vested in those benefits.

                  If applicable, benefits attributable to your Voluntary
                  Contributions under the Plan plus any rollovers are available
                  for withdrawal upon request to the Plan Administrator.
                  Transfer Contributions may be withdrawn only if they originate
                  from plans meeting certain safe harbor provisions.

         C.       HARDSHIP WITHDRAWALS

                  You may file a written request for a hardship withdrawal of
                  the portion of your account balance attributable to Elective
                  Deferrals and certain Employer Contributions. Earnings on
                  Elective Deferrals up to the last day of the Plan Year prior
                  to July 1, 1989 may be included in any hardship withdrawal,
                  but earnings on Elective Deferrals after that date may not be
                  included. You must generally have your Spouse's written
                  consent for a hardship withdrawal unless you are advised
                  otherwise by the Plan Administrator. Prior to receiving a
                  hardship distribution, you must take any other distribution
                  and borrow the maximum non-taxable loan amount allowed under
                  this and any other plans of the Employer. Note, however, that
                  if the effect of the loan would be to increase the amount of
                  your financial need, you are not required to

                                       11

<PAGE>

                  take the loan. For example, if you need funds to purchase a
                  principal residence, and a plan loan would disqualify you
                  from obtaining other necessary financing, you do not have
                  to take the loan. Hardship withdrawals may be authorized by
                  the Employer for the following reasons:

                  1.       to assist you in purchasing a personal residence
                           which is your primary place of residence (not
                           including mortgage payments),

                  2.       to assist you in paying tuition and any other
                           educational expenses for you, your Spouse, or your
                           dependents, for the next twelve months of
                           post-secondary education,

                  3.       to assist you in paying expenses incurred or
                           necessary on behalf of you, your Spouse, or your
                           dependents for hospitalization, doctor or surgery
                           expenses which are not covered by insurance, or

                  4.       to prevent your eviction from or foreclosure on your
                           principal residence.

                  Any hardship distribution is limited to the amount needed to
                  meet the financial need. Hardship withdrawals must be approved
                  by the Employer and will be administered in a
                  non-discriminatory manner. Such withdrawals will not affect
                  your eligibility to continue to participate in Employer
                  Contributions to the Plan, although, your right to make
                  Voluntary Contributions and Elective Deferrals will be
                  suspended for twelve months. Any withdrawals you receive under
                  these rules may not be recontributed to the Plan and may be
                  subject to taxation, as well as an additional 10% penalty tax
                  if the withdrawal is received before you reach age 59-1/2.
                  These payments shall also be subject to a mandatory 20%
                  withholding for income tax purposes.

         D.       BENEFICIARY

                  Every Participant or former Participant with Plan benefits may
                  designate a person or persons who are to receive benefits
                  under the Plan in the event of his or her death. The
                  designation must be made on a form provided by and returned to
                  the Plan Administrator. You may change your designation at any
                  time. If you are married, your beneficiary will automatically
                  be your Spouse. If you and your Spouse wish to waive this
                  automatic designation, you must complete a beneficiary
                  designation form. The form must be signed by you and, if
                  applicable, your Spouse in front of a Plan representative or a
                  Notary Public.

                                       12

<PAGE>

         E.       DEATH BENEFITS

                  In the event of your death, the full value of your account is
                  payable to your beneficiary in a lump sum, or in installments
                  payable over any period which does not exceed the life
                  expectancy of your beneficiary. The benefit may also be paid
                  in the form of an annuity. If you die after benefit payments
                  have started under an installment option and after the
                  attainment of age 70-1/2, your beneficiary will continue tO
                  receive payments in accordance with the payment option you
                  selected.

         F.       FORM OF PAYMENT

                  When benefits become due, you or your representative should
                  apply to the Employer requesting payment of your account and
                  specifying the manner of payment. If you are married and your
                  account balance exceeds $3,500, the normal or automatic form
                  of payment is a joint and survivor annuity with a percentage
                  of your benefit continuing to your Spouse upon your death. If
                  you are not married, the normal form of benefit is a life
                  annuity based on your life. If you do not wish to receive the
                  normal form of payment whenyour payments are due to start, you
                  may request to receive your benefit in any of the optional
                  forms indicated:

                  >>       lump sum.
                  >>       installment payments.

         G.       ROLLOVER OF PAYMENT

                  If your benefits qualify as eligible rollovers, you have the
                  option of having them paid directly to you, when they become
                  due, or having them directly rolled over to another qualified
                  plan or an IRA. If you do not choose to have the benefits
                  directly rolled over, the Plan is required to automatically
                  withhold 20% of your payment for tax purposes. If you do
                  choose to have the payment made to you, you still have the
                  option of rolling over the payment yourself to a qualified
                  plan or an IRA within sixty days (first check with a tax
                  advisor to make sure it is an eligible rollover). However, 20%
                  of your payment will still be withheld. The following example
                  illustrates how this works:

                  For example, if you have $100,000 in your vested account
                  balance and choose to have the payment of your benefits made
                  directly to an IRA or another qualified plan, the entire
                  $100,000 will be transferred to the trustee of the other plan
                  or the IRA, and you will treat the entire amount as a rollover
                  on your tax return so that you will not pay taxes on the
                  entire amount. If you choose NOT to have the account
                  transferred directly to an IRA or qualified plan, 20% or
                  $20,000 will automatically be withheld from your payment.
                  Thus,

                                       13

<PAGE>

                  you will receive only $80,000 as a distribution of your
                  benefits. In order to roll the entire amount over into your
                  IRA, you would have to come up with $20,000 out of your own
                  pocket to make up the difference. If this is done, the $20,000
                  which was withheld may be returned when you file your taxes at
                  the end of the year. However, if you are unable to produce the
                  extra cash, the rollover amount will only be $80,000, and the
                  other $20,000 which was withheld will be treated as taxable
                  income to you. If you are under age 59 1/2 when you receive
                  your benefit payment, the withheld amount will alSO be subject
                  to the 10% early distribution penalty.

                  Certain benefit payments are not eligible for rollover and
                  therefore will also not be subject to the 20% mandatory
                  withholding. They are as follows:

                           1.       annuities paid over life;
                           2.       installments for a period of at least 10
                                    years; and
                           3.       minimum required distributions at age
                                    70 1/2.

                  There are also several operational exceptions and a "de
                  minimis" exception for payments of less than $200. Also
                  Employee Voluntary contributions are not eligible for
                  rollover.

         H.       TIME OF PAYMENT

                  If you retire, become disabled, or die, payments will start as
                  soon as administratively feasible following the date on which
                  a distribution is requested by you or is otherwise payable.

                  If you terminate for a reason other than death, Disability, or
                  retirement, payments will start as soon as administratively
                  feasible following the date on which a distribution is
                  requested by you or is otherwise payable.

         I.       JOINT AND SURVIVOR ANNUITY RULES

                  RETIREMENT BENEFITS

                  If the benefit under the Plan is payable in the form of an
                  annuity, the Plan is subject to the joint and survivor annuity
                  rules. Under these rules, there are two automatic methods of
                  payment for vested Participants depending on your marital
                  status. If you do not choose another form of payment (such as
                  a lump sum or installments), the normal form of payment is a
                  straight life annuity if you are not married at the
                  commencement of your benefit, or a qualified joint and
                  survivor annuity if you are married. Under a straight life
                  annuity, you will receive equal monthly payments for as long
                  as you live. No further payments will be made after your
                  death. Under a

                                       14

<PAGE>

                  qualified joint and survivor annuity, you will receive
                  a reduced benefit each month for your lifetime. After
                  you die, % of that amount will be paid each month to your
                  Spouse for his or her lifetime. The amount of your monthly
                  benefit is reduced under a joint and survivor annuity because
                  it is expected that payments will be made over two lifetimes
                  instead of one. You may choose another form of payment by
                  filling out the proper form and returning it to the Plan
                  Administrator. In order to choose another form of payment or a
                  beneficiary other than your Spouse, you must make a proper
                  election, with your Spouse's written consent. Your Spouse's
                  consent must be witnessed by a Plan representative or Notary
                  Public. Written notice of these rules will be provided to you
                  on a timely basis.

                  DEATH BENEFITS

                  If you die while still employed by the Employer, or die after
                  you retire or terminate employment but before benefit payments
                  start, your surviving Spouse will be entitled to a life
                  annuity based on the full value of your account. These
                  payments will continue for your spouse's lifetime unless he or
                  she chooses to accelerate such payments. Again, you and your
                  Spouse can waive this coverage by obtaining the proper form
                  from the Plan Administrator and completing it.

XII.     INVESTMENTS

         A.       TRUST FUND

                  The monies contributed to the Plan may be invested in any
                  security or form of property considered prudent for a
                  retirement plan. Such investments include, but are not limited
                  to, common and preferred stocks, exchange traded put and call
                  options, bonds, money market instruments, mutual funds,
                  savings accounts, certificates of deposit, Treasury bills, or
                  insurance contracts. An institutional Trustee may invest in
                  its own deposits or those of affiliates which bear a
                  reasonable interest rate, or in a group or collective trust
                  maintained by such Trustee.

         B.       INVESTMENT RESPONSIBILITY

                  The Plan's assets are held by the Trustee who is identified in
                  Section II of this Summary. The Trustee is responsible for the
                  safekeeping of Plan assets and for the investment management
                  of such assets unless the Employer elects to direct
                  investments, appoints an outside investment manager or permits
                  Participants to direct the investment of their individual
                  accounts.

                                       15

<PAGE>

         C.       EMPLOYEE INVESTMENT DIRECTION

                  Participants may direct the investments of their accounts
                  among any allowable investments. The investment funds
                  available to you and the procedures for making an election are
                  shown in a separate Investment Election Form which can be
                  obtained from the Plan Administrator. You may change your
                  investment selection and move monies from one fund to another
                  in accordance with the rules established by the Plan
                  Administrator.

         D.       PARTICIPANT LOANS

                  Participant loans are permitted under the Plan. In order to
                  get a loan from the Plan, you must make application to the
                  Plan Administrator. Loans must be approved by the Plan
                  Administrator and are subject to a strict set of rules
                  established by law. The rules are covered in a separate Loan
                  Application Form and Promissory Note Form. These Forms are
                  available from the Plan Administrator.

XIII.    ADMINISTRATION

         The Plan will be administered by the following parties:

         A.       PLAN ADMINISTRATOR

                  1.       The Employer is the party who has established the
                           Plan and who has overall control and authority over
                           administration of the Plan. The Employer's duties as
                           Plan Administrator include:

                  2.       appointing the Plan's professional advisors needed to
                           administer the Plan including, but not limited to, an
                           accountant, attorney, actuary, or administrator,

                  3.       directing the Trustee with respect to payments from
                           the Fund,

                  4.       communicating with Employees regarding their
                           participation and benefits under the Plan, including
                           the administration of all claims procedures and
                           domestic relations orders,

                   5.      filing any returns and reports with the Internal
                           Revenue Service, Department of Labor, or any other
                           governmental agency,

                                       16

<PAGE>

                   6.      reviewing and approving any financial reports,
                           investment reviews, or other reports prepared by any
                           party appointed by the Employer,

                   7.      establishing a funding policy and investment
                           objectives consistent with the purposes of the Plan
                           and the Employee Retirement Income Security Act of
                           1974, and

                    8.     construing and resolving any question of Plan
                           interpretation. The Plan Administrator's
                           interpretation and application thereof is final.

         B.       TRUSTEE

                  The Trustee shall be responsible for the administration of
                  investments held in the Fund. These duties shall include:

                  1.       receiving contributions under the terms of the Plan,

                  2.       investing Plan assets unless investment
                           responsibility is delegated to another party by the
                           Employer,

                  3.       making distributions from the Fund in accordance with
                           written instructions received from the Plan
                           Administrator,

                  4.       keeping accounts and records of the financial
                           transactions of the Fund, and

                  5.       rendering an annual report of the Fund showing the
                           financial transactions for the Plan Year.

XIV.     AMENDMENT AND TERMINATION

         The Employer may amend the Plan at any time, provided that no amendment
         will divert any part of the Plan's assets to any purpose other than for
         the exclusive benefit of you and the other Participants in the Plan or
         eliminate an optional form of distribution. The Employer may also
         terminate the Plan. In the event of an actual Plan termination, all
         amounts credited to your account will be fully vested and will be paid
         to you. Depending on the facts and circumstances, a partial termination
         may be found to occur where a significant number of Employees are
         terminated by the Employer or excluded from Plan participation. In case
         of a partial termination, only those affected will become 100% vested.

                                       17

<PAGE>

XV.      LEGAL PROVISIONS

         A.       RIGHTS OF PARTICIPANTS

                  As a Plan Participant, you have certain rights and protection
                  under the Employee Retirement Income Security Act of 1974
                  (ERISA). The law says that you are entitled to:

                  1.       Examine, without charge, all documents relating to
                           the operation of the Plan and any documents filed
                           with the U.S. Department of Labor. These documents
                           are available for review in the Employer's offices
                           during regular business hours.

                   2.      Obtain copies of all Plan documents and other Plan
                           information upon written request to the Employer. The
                           Employer may impose a reasonable charge for producing
                           the copies.

                   3.      Receive from the Employer at least once each year a
                           summary of the Plan's annual financial report.

                   4.      Obtain, at least once a year, a statement of the
                           total benefits accrued for you, and your
                           non-forfeitable (vested) benefits, if any. The Plan
                           provides that you will receive this statement
                           automatically. If you are not vested, you may request
                           a statement showing the date when your account will
                           begin to become non-forfeitable.

                   5.      File suit in a federal court, if any materials
                           requested are not received within 30 days of your
                           request, unless the materials were not sent because
                           of matters beyond the control of the Employer. If you
                           are improperly denied access to information you are
                           entitled to receive, the Employer may be required to
                           pay up to $100 for each day's delay until the
                           information is provided to you.

         B.       FIDUCIARY RESPONSIBILITY

                  ERISA also imposes obligations upon the persons who are
                  responsible for the operation of the Plan. These persons are
                  referred to as "fiduciaries." Fiduciaries must act solely in
                  your interest as a Plan Participant and they must exercise
                  prudence in the performance of their duties. Fiduciaries who
                  violate ERISA may be removed and required to reimburse any
                  losses they have caused you or other Participants in the Plan.

                                       18

<PAGE>

         C.       EMPLOYMENT RIGHTS

                  Participation in the Plan is not a guarantee of employment.
                  However, the Employer may not fire you or discriminate against
                  you to prevent you from becoming eligible for the Plan or from
                  obtaining a benefit or exercising your rights under ERISA.

         D.       BENEFIT INSURANCE

                  Your benefits under this Plan are not insured by the Pension
                  Benefit Guaranty Corporation since the law does not require
                  plan termination insurance for this type of Plan.

         E.       CLAIMS PROCEDURE

                  If you feel you are entitled to a benefit under the Plan, mail
                  or deliver your written claim to the Plan Administrator. The
                  Plan Administrator will notify you, your beneficiary, or
                  authorized representative of the action taken within 60 days
                  of receipt of the claim. If you believe that you are being
                  improperly denied a benefit in full or in part, the Employer
                  must give you a written explanation of the reason for the
                  denial. If the Employer denies your claim, you may, within 60
                  days after receiving the denial, submit a written request
                  asking the Employer to review your claim for benefits. Any
                  such request should be accompanied by documents or records in
                  support of your appeal. You, your beneficiary, or your
                  authorized representative may review pertinent documents and
                  submit issues and comments in writing. If you get no
                  satisfaction from the Employer, you have the right to request
                  assistance from the U.S. Department of Labor or you can file
                  suit in a state or federal court. Service of legal process may
                  be made upon the Plan Trustee or the Plan Administrator. If
                  you are successful in your lawsuit, the court may require the
                  Employer to pay your legal costs, including your attorney's
                  fees. If you lose, and the court finds that your claim is
                  frivolous, you may be required to pay the Employer's legal
                  fees.

         F.       ASSIGNMENT

                  Your rights and benefits under this Plan cannot be assigned,
                  sold, transferred or pledged by you or reached by your
                  creditors or anyone else except under a qualified domestic
                  relations order or as provided by state law. A qualified
                  domestic relations order (QDRO) is a court order issued under
                  state domestic relations law relating to divorce, legal
                  separation, custody, or support proceedings. The QDRO
                  recognizes the right of someone other than you to receive your
                  Plan benefits. You will be notified if a QDRO relating to your
                  Plan benefits is received. Receipt of a qualified domestic
                  relations order shall allow for an earlier than

                                       19

<PAGE>

                  normal distribution to the person(s) other than the
                  Participant listed in the order.

         G.       QUESTIONS

                  If you have any questions about this statement of your rights
                  under ERISA, please contact the Employer or the Pension and
                  Welfare Benefits Administration, Room N-5644, U.S. Department
                  of Labor, 200 Constitution Ave., N.W., Washington, D.C. 20210.

         H.       CONFLICTS WITH PLAN

                  This booklet is not the Plan document, but only a Summary Plan
                  Description of its principal provisions and not every
                  limitation or detail of the Plan is included. Every attempt
                  has been made to provide concise and accurate information.
                  However, if there is a discrepancy between this booklet and
                  the official Plan document, the Plan document shall prevail.

                                       20

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