Document:

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                                                                   EXHIBIT 10.11

                             FIRST OMNIBUS AMENDMENT

         This First Omnibus Amendment, dated as of December 19, 2003 (this
"Amendment"), is among Seven Hills Funding Corporation (formerly known as
Deerfield Funding Corporation) (the "CP Issuer"); Federated Department Stores,
Inc. ("Federated"); FDS Bank (the "Servicer"), successor in interest to
Federated in its capacity as servicer under the Liquidity Agreement (defined
below); Credit Suisse First Boston, New York Branch (formerly known as Credit
Suisse), as liquidity agent (the "Liquidity Agent") under the Liquidity
Agreement (as defined below); JPMorgan Chase Bank ("JPMorgan"), as successor in
interest to Chemical Bank in its capacities of (i) Depositary under the
Depositary Agreement (as defined in the Liquidity Agreement) and (ii) Depositary
and Collateral Agent under the Security Agreement (as defined in the Liquidity
Agreement); and the Banks listed on the signature pages hereto. Capitalized
terms used in this Amendment and not otherwise defined have the meanings
assigned to them in the Liquidity Agreement.

                             Preliminary Statements

         1.       Prime Receivables Corporation, a Delaware corporation (the
"Transferor") and the Servicer are among the parties to that certain Series
1992-3 Variable Funding Supplement, dated as of December 31, 1992 (as heretofore
amended, restated, supplemented or otherwise modified, the "Supplement") to that
certain Amended and Restated Pooling and Servicing Agreement, dated as of
December 15, 1992 among, inter alia, the Transferor and the Servicer (as
heretofore amended, restated, supplemented or otherwise modified, the "Pooling
Agreement").

         2.       Under the Supplement, the Transferor created the Series 1992-3
Variable Funding Certificates, conveyed to the CP Issuer a Class A Variable
Funding Certificate and entered into arrangements for the sale of commercial
paper and the provision for certain liquidity arrangements from other parties,
including the entry into (i) the Liquidity Agreement, dated as of December 31,
1992 among the CP Issuer, the Servicer, the Banks and the Liquidity Agent (as
amended, restated or otherwise modified, the "Liquidity Agreement"), (ii) the
Depositary Agreement and (iii) the Security Agreement (collectively with the
Depositary Agreement and the Liquidity Agreement, the "Operative Documents").

         3.       The parties hereto desire to (a) amend the Liquidity Agreement
to remove the requirement that the CP Issuer maintain Interest Rate Caps, (b)
make other conforming changes to the Operative Documents and (c) request an
extension of the Expiration Date pursuant to Section 4.02 of the Liquidity
Agreement.

         4.       Section 10.03 of the Liquidity Agreement, Section 11 of the
Depositary Agreement and Section 19 of the Security Agreement permit such
amendment of the Operative Documents with the consent of the Required Banks and
subject to the conditions included in this Amendment and Section 4.02 of the
Liquidity Agreement permits such extension of the Expiration Date with the
consent and acceptance of such extension by the applicable Banks.

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                                    Agreement

         The parties hereto agree to the following terms and conditions:

SECTION 1.        Amendment of Interest Rate Cap Provisions. On the date of this
    Amendment, the Liquidity Agreement and other Operative Documents are amended
    as follows:

         1.01     Amendment of Section 7.28 of the Liquidity Agreement. Section
7.28 of the Liquidity Agreement is deleted in its entirety and is replaced with
the following:

                   Section 7.28 Interest Rate Caps. [RESERVED]

         1.02     Amendment to Operative Documents. All references to the terms:
"Cap Escrow Account", "Cap Proceeds Account", "Cap Settlement Date", "Interest
Rate Caps", "Required Cap Agreements", "Excess Cap Proceeds", "the requirements
set forth in Section 7.28 of the Liquidity Agreement", and any and all other
references to the Interest Rate Caps or terms relating to Interest Rate Caps are
hereby amended to include the addition of the reference ", if any" where
grammatically appropriate after each and every such term and reference, it being
the intention and agreement of each of the parties to each Operative Document
that such terms and references have substantive meaning and effect only when an
Interest Rate Cap is in effect.

SECTION 2.        Extension of Expiration Date.

         2.01     Confirmation of Request for Extension. The CP Issuer confirms
that it has heretofore requested that the Expiration Date for each Bank be
extended to December 17, 2004.

         2.02     Representations and Warranties. In connection with such
request for extension, each of the CP Issuer, Federated, and the Servicer
represents and warrants to the Liquidity Agent and each Bank that (a) no Default
or Event of Default exists, (b) all of its representations and warranties
contained in the Liquidity Agreement or in any document, certificate or
financial or other statement delivered in connection therewith are true and
correct in all material respects with the same force and effect as though such
representations and warranties had been made on and as of the date hereof
(except to the extent any such representations and warranties relate solely to
an earlier date, in which case such representations and warranties were true and
correct in all material respects as of such earlier date), and (c) no Pay Out
Event exists with respect to the Variable Funding Certificates.

SECTION 3.        Effect of Amendment. All provisions of the Operative
    Documents, as expressly amended and modified by this Amendment, shall remain
    in full force and effect. After this Amendment becomes effective, all
    references in the Operative Documents (or in any related document) to "this
    Agreement", "hereof", "herein", or words of similar effect referring to the
    Operative Documents shall be deemed to be references to the Operative
    Documents as amended by this Amendment. This Amendment shall not be deemed,
    either expressly or impliedly, to waive, amend or supplement any provision
    of the Agreement other than as set forth herein.

SECTION 4.        Conditions to Effectiveness. This Amendment, including the
    extension of the Expiration Date, shall become effective as of the date
    hereof upon (a) receipt by the Liquidity

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    Agent of counterparts of this Amendment (whether by facsimile or otherwise)
    executed by each of (i) the CP Issuer, (ii) the Banks listed on the
    signature pages to this Amendment, (iii) the Transferor, (iv) the Servicer,
    (v) Federated and (vi) JPMorgan; (b) execution and delivery to the other
    parties hereto of a counterpart of this Amendment by the Liquidity Agent and
    (c) receipt by JPMorgan of an Officer's Certificate of the CP Issuer to the
    effect that this Amendment will not materially and adversely affect the
    interests of the Collateral Agent under the Depositary Agreement.

SECTION 5.        Counterparts. This Amendment may be executed in any number of
    counterparts and by different parties on separate counterparts, each of
    which when so executed shall be deemed to an original and all of which when
    taken together shall constitute but one and the same instrument.

SECTION 6.        Governing Law. This Amendment shall be governed by, and
    construed in accordance with, the laws of the State of New York.

SECTION 7.        Section Headings. The various headings of this Amendment are
    included for convenience only and shall not affect the meaning or
    interpretation of this Amendment, the Operative Documents or any provision
    hereof or thereof.

            [The remainder of this page is intentionally left blank.]

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         Delivered as of the day and the year first above written.

                                   SEVEN HILLS FUNDING CORPORATION, as CP Issuer

                                   By: /s/ Susan P. Storer
                                       -----------------------------------------
                                   Name: Susan P. Storer
                                   Title: President

                                   PRIME RECEIVABLES CORPORATION, as Transferor

                                   By: /s/ Susan P. Storer
                                       -----------------------------------------
                                   Name: Susan P. Storer
                                   Title: President

                                   FDS BANK, as Servicer

                                   By: /s/ Susan R. Robinson
                                       -----------------------------------------
                                   Name: Susan R. Robinson
                                   Title: Treasurer

                                   FEDERATED DEPARTMENT STORES, INC.

                                   By: /s/ Dennis J. Broderick
                                       -----------------------------------------
                                   Name: Dennis J. Broderick

                                   Title: Senior Vice President, General Counsel
                                          & Secretary

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                                   JPMORGAN CHASE BANK, as Depositary and
                                   Depositary and Collateral Agent

                                   By: /s/ Michael A. Smith
                                       -----------------------------------------
                                   Name: Michael A. Smith
                                   Title: Vice President

                                   CREDIT SUISSE FIRST BOSTON, NEW YORK BRANCH,
                                   as Liquidity Agent and a Bank

                                   By: /s/ Alberto Zonca
                                       -----------------------------------------
                                   Name: Alberto Zonca
                                   Title: Vice President

                                   By: /s/ Mark Golombeck
                                       -----------------------------------------
                                   Name: Mark Golombeck
                                   Title: Vice President

                                   BANK ONE, N.A., as a Bank

                                   By: /s/ William Hendricks
                                       -----------------------------------------
                                   Name: William Hendricks
                                   Title: Director, Capital Markets

                                   MELLON BANK, N.A., as a Bank

                                   By: /s/ Mark F. Johnston
                                       -----------------------------------------
                                   Name: Mark F. Johnston
                                   Title: Vice President

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                                   PNC BANK, NATIONAL ASSOCIATION, as a Bank

                                   By: /s/ Bruce A. Kintner
                                       -----------------------------------------
                                   Name: Bruce A. Kinter
                                   Title: Vice President

                                   FLEET NATIONAL BANK, as a Bank

                                   By: /s/ Judith C. E. Kelly
                                       -----------------------------------------
                                   Name: Judith C. E. Kelly
                                   Title: Managing Director<PAGE>

                                                                   Exhibit 10.41

                        FEDERATED DEPARTMENT STORES, INC.

                      1995 Executive Equity Incentive Plan

                  (As Amended and Restated as of May 18, 2001)

         Federated Department Stores, Inc., a Delaware corporation (the
"Company"), hereby amends and restates this 1995 Executive Equity Incentive Plan
(this "Plan") effective, subject to the provisions of Section 13, as of May 18,
2001 (the "Effective Date").

         1.       Purpose. The purpose of this Plan is to attract and retain
directors, officers, and other key executives and employees of the Company and
its subsidiaries and to provide to such persons incentives and rewards relating
to the Company's business plans.

         2.       Definitions. In addition to the terms defined elsewhere
herein, the following terms have the following meanings when used herein with
initial capital letters:

                  (a)      "Appreciation Right" means a right granted pursuant
                           to Section 5.

                  (b)      "Board" means the Board of Directors of the Company
                           or, pursuant to any delegation by the Board to the
                           Compensation Committee pursuant to Section 11, the
                           Compensation Committee.

                  (c)      "Change in Control" means the occurrence of any of
                           the following events:

                           (i)      The Company is merged, consolidated, or
                                    reorganized into or with another corporation
                                    or other legal entity, and as a result of
                                    such merger, consolidation, or
                                    reorganization less than a majority of the
                                    combined voting power of the
                                    then-outstanding securities of such
                                    corporation or entity immediately after such
                                    transaction are held in the aggregate by the
                                    holders of the then-outstanding securities
                                    entitled to vote generally in the election
                                    of directors of the Company (the "Voting
                                    Stock") immediately prior to such
                                    transaction;

                           (ii)     The Company sells or otherwise transfers all
                                    or substantially all of its assets to
                                    another corporation or other legal entity
                                    and, as a result of such sale or transfer,
                                    less than a majority of the combined voting
                                    power of the then-outstanding securities of
                                    such other corporation or entity immediately
                                    after such sale or transfer is held in the
                                    aggregate by the

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                                    holders of Voting Stock of the Company
                                    immediately prior to such sale or transfer;

                           (iii)    There is a report filed on Schedule 13D or
                                    Schedule TO (or any successor schedule,
                                    form, or report or item therein), each as
                                    promulgated pursuant to the Securities
                                    Exchange Act of 1934, as amended (the
                                    "Exchange Act"), disclosing that any person
                                    (as the term "person" is used in Section
                                    13(d)(3) or Section 14(d)(2) of the Exchange
                                    Act) has become the beneficial owner (as the
                                    term "beneficial owner" is defined under
                                    Rule 13d-3 or any successor rule or
                                    regulation promulgated under the Exchange
                                    Act) of securities representing 30% or more
                                    of the combined voting power of the Voting
                                    Stock of the Company;

                           (iv)     The Company files a report or proxy
                                    statement with the Securities and Exchange
                                    Commission pursuant to the Exchange Act
                                    disclosing in response to Form 8-K or
                                    Schedule 14A (or any successor schedule,
                                    form, or report or item therein) that a
                                    change in control of the Company has
                                    occurred or will occur in the future
                                    pursuant to any then-existing contract or
                                    transaction; or

                           (v)      If, during any period of two consecutive
                                    years, individuals who at the beginning of
                                    any such period constitute the directors of
                                    the Company cease for any reason to
                                    constitute at least a majority thereof;
                                    provided, however, that for purposes of this
                                    clause (v) each director who is first
                                    elected, or first nominated for election by
                                    the Company's stockholders, by a vote of at
                                    least two-thirds of the directors of the
                                    Company (or a committee thereof) then still
                                    in office who were directors of the Company
                                    at the beginning of any such period will be
                                    deemed to have been a director of the
                                    Company at the beginning of such period.

Notwithstanding the foregoing provisions of Section 2(d)(iii) or 2(d)(iv),
unless otherwise determined in a specific case by majority vote of the Board, a
"Change in Control" will not be deemed to have occurred for purposes of Section
2(d)(iii) or 2(d)(iv) solely because (1) the Company, (2) a Subsidiary, or (3)
any employee stock ownership plan or any other employee benefit plan of the
Company or any Subsidiary either files or becomes obligated to file a report or
a proxy statement under or in response to Schedule 13D, Schedule TO, Form 8-K,
or Schedule 14A (or any successor schedule, form, or report or item therein)
under the Exchange Act disclosing beneficial ownership by it of shares of Voting
Stock, whether in excess of 30% or otherwise, or because the Company reports
that a change in control of the Company has occurred or will occur in the future
by reason of such beneficial ownership.

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                  (d)      "Code" means the Internal Revenue Code of 1986, as
                           amended from time to time.

                  (e)      "Common Shares" means shares of Common Stock of the
                           Company or any security into which such Common Shares
                           may be changed by reason of any transaction or event
                           of the type referred to in Section 8.

                  (f)      "Compensation Committee" means a committee appointed
                           by the Board in accordance with the By-Laws of the
                           Company consisting of at least three Non-Employee
                           Directors.

                  (g)      "Date of Grant" means the date determined in
                           accordance with the Board's authorization on which a
                           grant of Option Rights or Appreciation Rights, or a
                           grant of Restricted Shares, becomes effective.

                  (h)      "Immediate Family" has the meaning ascribed thereto
                           in Rule 16a-1(e) under the Exchange Act.

                  (i)      "Incentive Stock Options" means Option Rights that
                           are intended to qualify as "incentive stock options"
                           under Section 422 of the Code or any successor
                           provision.

                  (j)      "Market Value per Share" means any of the following,
                           as determined in accordance with the Board's
                           authorization:

                           (i)      the closing sale price per share of the
                                    Common Shares as reported in the New York
                                    Stock Exchange Composite Transactions Report
                                    (or any other consolidated transactions
                                    reporting system which subsequently may
                                    replace such Composite Transactions Report)
                                    for the New York Stock Exchange (the "NYSE")
                                    trading day immediately preceding the date
                                    determined in accordance with the Board's
                                    authorization, or if there are no sales on
                                    such date, on the next preceding day on
                                    which there were sales,

                           (ii)     the average (whether weighted or not) or
                                    mean price, determined by reference to the
                                    closing sales prices, average between the
                                    high and low sales prices, or any other
                                    standard for determining price adopted by
                                    the Board, per share of the Common Shares as
                                    reported in the NYSE Composite Transactions
                                    Report as of the date or for the period
                                    determined in accordance with the Board's
                                    authorization, or

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                           (iii)    in the event that the Common Shares are not
                                    listed for trading on the NYSE as of a
                                    relevant Date of Grant, an amount determined
                                    in accordance with standards adopted by the
                                    Board.

                  (k)      "Non-Employee Director" means a Director of the
                           Company who is not a full-time employee of the
                           Company or any Subsidiary.

                  (l)      "Nonqualified Stock Option" means Option Rights other
                           than Incentive Stock Options.

                  (m)      "Optionee" means the optionee named in an agreement
                           with the Company evidencing an outstanding Option
                           Right.

                  (n)      "Option Price" means the purchase price payable on
                           exercise of an Option Right.

                  (o)      "Option Right" means the right to purchase Common
                           Shares upon exercise of an option granted pursuant to
                           Section 4.

                  (p)      "Participant" means a person who is approved by the
                           Board to receive benefits under this Plan and who is
                           at the time an officer, executive, or other employee
                           of the Company or any one or more of its
                           Subsidiaries, or who has agreed to commence serving
                           in any of such capacities, and also includes each
                           Non-Employee Director.

                  (q)      "Restricted Shares" means Common Shares issued
                           pursuant to Section 6 as to which neither the
                           substantial risk of forfeiture nor the prohibition on
                           transfers referred to in Section 6 has expired.

                  (r)      "Rule 16b-3" means Rule 16b-3 promulgated under the
                           Exchange Act (or any successor rule substantially to
                           the same effect), as in effect from time to time.

                  (s)      "Spread" means the excess of the Market Value per
                           Share of the Common Shares on the date when an
                           Appreciation Right is exercised, or on the date when
                           Option Rights are surrendered in payment of the
                           Option Price of other Option Rights, over the Option
                           Price provided for in the related Option Right.

                  (t)      "Subsidiary" has the meaning specified in Rule 405
                           promulgated under the Securities Act of 1933, as
                           amended (or in any successor rule substantially to
                           the same effect).

                                       4

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         3.       Shares Available Under the Plan. Subject to adjustment as
provided in Section 8, the number of Common Shares that may be issued or
transferred under this Plan upon the exercise of Option Rights or Appreciation
Rights or as Restricted Shares and released from substantial risks of forfeiture
thereof, may not exceed the sum of (i) 10 million and (ii) the number of Common
Shares which remain available for issuance under this Plan immediately prior to
the Effective Date. The aggregate number of Common Shares issued under this Plan
upon the grant of Restricted Shares may not exceed the number of Common Shares
which remain available for issuance under this Plan upon the grant of Restricted
Shares immediately prior to the Effective Date. Shares issued under this Plan
may be shares of original issuance or treasury shares or a combination of the
foregoing. No Participant will be granted Option Rights or Appreciation Rights,
in the aggregate, for more than 1.0 million Common Shares in any period of three
fiscal years of the Company, subject to adjustment as provided in Section 8.

         4.       Option Rights. The Board may from time to time authorize the
grant to Participants of options to purchase Common Shares upon such terms and
conditions as it may determine in accordance with the following provisions:

                  (a)      Each grant will specify the number of Common Shares
                           to which it pertains and the term during which the
                           rights granted thereunder will exist. The aggregate
                           number of Common Shares to which the grants to any
                           Non-Employee Director in any fiscal year of the
                           Company pertain shall not exceed 5,000 (subject to
                           adjustment as provided in Section 8).

                  (b)      Each grant will specify an Option Price per share,
                           which may not be less than the Market Value per Share
                           as of the Date of Grant.

                  (c)      Each grant will specify whether the Option Price is
                           payable (i) in cash, (ii) by the actual or
                           constructive transfer to the Company of
                           nonforfeitable, unrestricted Common Shares already
                           owned by the Optionees (or other consideration
                           authorized pursuant to Section 4(d)) having an actual
                           or constructive value as of the time of exercise as
                           determined by the Board or in accordance with the
                           applicable agreement referred to in Section 4(i),
                           equal to the total Option Price, or (iii) by a
                           combination of such methods of payment.

                  (d)      The Board may determine, at or after the Date of
                           Grant, that payment of the Option Price of any option
                           (other than an Incentive Stock Option) may also be
                           made in whole or in part in the form of Restricted
                           Shares or other Common Shares that are forfeitable or
                           subject to restrictions on transfer, or other Option
                           Rights (based on the Spread on the date of exercise).
                           Unless otherwise determined by the Board at or after
                           the Date of Grant, whenever any Option Price is paid
                           in whole or in part by means of any of the forms of

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                           consideration specified in this paragraph, the Common
                           Shares received upon the exercise of the Option
                           Rights will be subject to such risks of forfeiture or
                           restrictions on transfer as may correspond to any
                           that apply to the consideration surrendered, but only
                           to the extent of (i) the number of shares surrendered
                           in payment of the Option Price or (ii) the Spread of
                           any unexercisable portion of Option Rights
                           surrendered in payment of the Option Price.

                  (e)      Any grant may provide for deferred payment of the
                           Option Price from the proceeds of sale through a bank
                           or broker on the exercise date of some or all of the
                           shares to which such exercise relates.

                  (f)      Successive grants may be made to the same Participant
                           whether or not any Option Rights previously granted
                           to such Participant remain unexercised.

                  (g)      Each grant will specify the period or periods of
                           continuous service by the Optionee with the Company
                           or any Subsidiary which is necessary before the
                           Option Rights or installments thereof will become
                           exercisable and may provide for the earlier exercise
                           of such Option Rights in the event of a Change in
                           Control or other event.

                  (h)      Option Rights granted under this Plan may be (i)
                           Incentive Stock Options, (ii) Nonqualified Stock
                           Options, or (iii) combinations of the foregoing.

                  (i)      Each grant of Option Rights will be evidenced by an
                           agreement executed on behalf of the Company by any
                           officer, director, or, if authorized by the Board,
                           employee of the Company and delivered to the Optionee
                           and containing such terms and provisions as the Board
                           may approve, except that in no event will any such
                           agreement include any provision prohibited by the
                           express terms of this Plan.

         5.       Appreciation Rights. The Board may also authorize the grant to
any Optionee (other than a Non-Employee Director) of Appreciation Rights in
respect of Option Rights granted hereunder. An Appreciation Right will be a
right of the Optionee, exercisable by surrender of the related Option Right or
in accordance with the applicable agreement referred to in Section 5(f), to
receive from the Company an amount, as determined by the Board, which will be
expressed as a percentage of the Spread at the time of exercise. Each such grant
will be in accordance with the following provisions:

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                  (a)      Any grant may provide that the amount payable on
                           exercise of an Appreciation Right may be paid by the
                           Company in cash, in Common Shares, or in any
                           combination thereof and may either grant to the
                           Optionee or retain in the Board the right to elect
                           among those alternatives.

                  (b)      Any grant may specify that the amount payable on
                           exercise of an Appreciation Right may not exceed a
                           maximum specified by the Board as of the Date of
                           Grant.

                  (c)      Any grant may specify waiting periods before exercise
                           and permissible exercise dates or periods and will
                           provide that no Appreciation Right may be exercised
                           except at a time when the related Option Right is
                           also exercisable and at a time when the Spread is
                           positive.

                  (d)      Any grant may specify that such Appreciation Right
                           may be exercised only in the event of a Change in
                           Control or other event.

                  (e)      Any grant may provide that, in the event of a Change
                           in Control, then any such Appreciation Right will
                           automatically be deemed to have been exercised by the
                           Optionee, the related Option Right will be deemed to
                           have been surrendered by the Optionee and will be
                           canceled, and the Company forthwith upon the
                           consummation thereof will pay to the Optionee in cash
                           an amount equal to the Spread at the time of such
                           consummation.

                  (f)      Each grant of Appreciation Rights will be evidenced
                           by an agreement executed on behalf of the Company by
                           any officer, director, or, if authorized by the
                           Board, employee of the Company and delivered to and
                           accepted by the Optionee, which agreement will
                           describe such Appreciation Rights, identify the
                           related Option Rights, state that such Appreciation
                           Rights are subject to all the terms and conditions of
                           this Plan, and contain such other terms and
                           provisions as the Board may approve, except that in
                           no event will any such agreement include any
                           provision prohibited by the express terms of this
                           Plan.

         6.       Restricted Shares. The Board may also authorize the issuance
or transfer of Restricted Shares to Participants (other than Non-Employee
Directors) in accordance with the following provisions:

                  (a)      Each such issuance or transfer will constitute an
                           immediate transfer of the ownership of Common Shares
                           to the Participant in consideration of the
                           performance of services, entitling such

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                           Participant to voting, dividend, and other ownership
                           rights, but subject to the substantial risk of
                           forfeiture provided below.

                  (b)      Each such issuance or transfer may be made without
                           additional consideration.

                  (c)      Each such issuance or transfer will provide that the
                           Restricted Shares covered thereby will be subject,
                           except (if the Board so determines) in the event of a
                           Change in Control, to a "substantial risk of
                           forfeiture" within the meaning of Section 83 of the
                           Code, for a period to be determined by the Board at
                           the Date of Grant; provided, however, that at least a
                           portion of the Restricted Shares covered by such
                           issuance or transfer will be subject to a
                           "substantial risk of forfeiture" within the meaning
                           of Section 83 of the Code for a period of (i) at
                           least one (1) year following the Date of Grant in the
                           case of a performance-based grant of Restricted
                           Shares, and (ii) at least three (3) years following
                           the Date of Grant in the case of any grant of
                           Restricted Shares that is not performance based.

                  (d)      Each such issuance or transfer will provide that
                           during the period for which such substantial risk of
                           forfeiture is to continue, the transferability of the
                           Restricted Shares will be prohibited or restricted in
                           the manner and to the extent prescribed in or
                           pursuant to the agreement referred to in Section 6(e)
                           (which restrictions may include, without limitation,
                           rights of repurchase or first refusal or provisions
                           subjecting the Restricted Shares to a continuing
                           substantial risk of forfeiture in the hands of any
                           transferee).

                  (e)      Each issuance or transfer of Restricted Shares will
                           be evidenced by an agreement executed on behalf of
                           the Company by any officer, director, or, if
                           authorized by the Board, employee of the Company and
                           delivered to and accepted by the Participant and
                           containing such terms and provisions as the Board may
                           approve except that in no event will any such
                           agreement include any provision prohibited by the
                           express terms of the Plan. All certificates
                           representing Restricted Shares will be held in
                           custody by the Company until all restrictions thereon
                           have lapsed, together with a stock power executed by
                           the Participant in whose name such certificates are
                           registered, endorsed in blank and covering such
                           Restricted Shares, which may be executed by any
                           officer of the Company upon a determination by the
                           Board that an event causing the forfeiture of the
                           Restricted Shares has occurred.

         7.       Transferability.

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<PAGE>

                  (a)      Except as provided in Section 7(b), no Option Right,
                           Appreciation Right, or Restricted Share granted,
                           issued, or transferred under this Plan will be
                           transferable otherwise than (i) upon death, by will
                           or the laws of descent and distribution, (ii)
                           pursuant to a qualified domestic relations order, as
                           that term is defined in the Code or the rules
                           thereunder Title I of the Employee Retirement Income
                           Security Act of 1974, as amended ("ERISA"), or the
                           rules thereunder, or (iii) to a fully revocable trust
                           of which the Optionee is treated as the owner for
                           federal income tax purposes.

                  (b)      Notwithstanding the provisions of Section 7(a),
                           Option Rights, Appreciation Rights, and Restricted
                           Shares (including Option Rights, Appreciation Rights,
                           and Restricted Shares granted, issued, or transferred
                           under this Plan prior to the Effective Date) will be
                           transferable by a Participant who at the time of such
                           transfer is eligible to earn "Long-Term Incentive
                           Awards" under the Company's 1992 Incentive Bonus
                           Plan, as amended (or any successor plan thereto) or
                           is a Non-Employee Director, without payment of
                           consideration therefor by the transferee, to any one
                           or more members of the Participant's Immediate Family
                           (or to one or more trusts established solely for the
                           benefit of one or more members of the Participant's
                           Immediate Family or to one or more partnerships in
                           which the only partners are members of the
                           Participant's Immediate Family); provided, however,
                           that (i) no such transfer will be effective unless
                           reasonable prior notice thereof is delivered to the
                           Company and such transfer is thereafter effected in
                           accordance with any terms and conditions that shall
                           have been made applicable thereto by the Company or
                           the Board and (ii) any such transferee will be
                           subject to the same terms and conditions hereunder as
                           the Participant.

                  (c)      The Board may specify at the Date of Grant that part
                           or all of the Common Shares that are (i) to be issued
                           or transferred by the Company upon the exercise of
                           Option Rights or Appreciation Rights or (ii) no
                           longer subject to the substantial risk of forfeiture
                           and restrictions on transfer referred to in Section
                           6, will be subject to further restrictions on
                           transfer.

         8.       Adjustments. The Board may make or provide for such
adjustments in the numbers of Common Shares covered by outstanding Option Rights
or Appreciation Rights granted hereunder, in the prices per share applicable to
such Option Rights and Appreciation Rights, and in the kind of shares covered
thereby, as the Board may determine is equitably required to prevent dilution or
enlargement of the rights of Participants that otherwise would result from (a)
any stock dividend, stock split, combination of shares, recapitalization, or
other change in the capital structure of the Company, (b) any merger,
consolidation, spin-off, split-off, spin-out, split-up,

                                       9

<PAGE>

reorganization, partial or complete liquidation, or other distribution of assets
or issuance of rights or warrants to purchase securities, or (c) any other
corporate transaction or event having an effect similar to any of the foregoing;
provided, however, that no such adjustment in the numbers of Common Shares
covered by outstanding Option Rights or Appreciation Rights will be made unless
such adjustment would change by more than 5% the number of Common Shares
issuable upon exercise of Option Rights or Appreciation Rights; provided,
further, however, that any adjustment which by reason of this Section 8 is not
required to be made currently will be carried forward and taken into account in
any subsequent adjustment. In the event of any such transaction or event, the
Board may provide in substitution for any or all outstanding awards under this
Plan such alternative consideration as it may determine to be equitable in the
circumstances and may require in connection therewith the surrender of all
awards so replaced. The Board may also make or provide for such adjustments in
the numbers of shares specified in Section 3 as the Board may determine is
appropriate to reflect any transaction or event described in this Section 8.

         9.       Fractional Shares. The Company will not be required to issue
any fractional Common Shares pursuant to this Plan. The Board may provide for
the elimination of fractions and for the settlement of fractions in cash.

         10.      Withholding Taxes. To the extent that the Company is required
to withhold federal, state, local, or foreign taxes in connection with any
payment made or benefit realized by a Participant or other person under this
Plan, and the amounts available to the Company for such withholding are
insufficient, it will be a condition to the receipt of such payment or the
realization of such benefit that the Participant or such other person make
arrangements satisfactory to the Company for payment of the balance of such
taxes required to be withheld, which arrangements may include relinquishment of
a portion of such benefit.

         11.      Administration of the Plan.

                  (a)      This Plan will be administered by the Board, which
                           may from time to time delegate all or any part of its
                           authority under this Plan to the Compensation
                           Committee or any subcommittee thereof.

                  (b)      The Board will take such actions as are required to
                           be taken by it hereunder, may take the actions
                           permitted to be taken by it hereunder, and will have
                           the authority from time to time to interpret this
                           Plan and to adopt, amend, and rescind rules and
                           regulations for implementing and administering this
                           Plan. All such actions will be in the sole discretion
                           of the Board, and when taken, will be final,
                           conclusive, and binding. Without limiting the
                           generality or effect of the foregoing, the
                           interpretation and construction by the Board of any
                           provision of this Plan or of any agreement,
                           notification, or document evidencing the grant of
                           Option Rights, Appreciation Rights, or Restricted
                           Shares, and any determination by the Board

                                       10

<PAGE>

                           in its sole discretion pursuant to any provision of
                           this Plan or of any such agreement, notification, or
                           document will be final and conclusive. Without
                           limiting the generality or effect of any provision of
                           the Certificate of Incorporation of the Company, no
                           member of the Board will be liable for any such
                           action or determination made in good faith.

                  (c)      The provisions of Sections 4, 5, and 6 will be
                           interpreted as authorizing the Board, in taking any
                           action under or pursuant to this Plan, to take any
                           action it determines in its sole discretion to be
                           appropriate subject only to the express limitations
                           therein contained and no authorization in any such
                           Section or other provision of this Plan is intended
                           or may be deemed to constitute a limitation on the
                           authority of the Board.

                  (d)      The existence of this Plan or any right granted or
                           other action taken pursuant hereto will not affect
                           the authority of the Board or the Company to take any
                           other action, including in respect of the grant or
                           award of any option, security, or other right or
                           benefit, whether or not authorized by this Plan,
                           subject only to limitations imposed by applicable law
                           as from time to time applicable thereto.

         12.      Amendments, Etc.

                  (a)      This Plan may be amended from time to time by the
                           Board, but without further approval by the holders of
                           a majority of the Common Shares actually voting on
                           the matter at a meeting of the Company's stockholders
                           or such other approval as may be required by Rule
                           16b-3, no such amendment will (i) increase the
                           maximum numbers of Common Shares or Restricted Shares
                           issuable pursuant to Section 3 or the maximum number
                           of Common Shares that may be subject to Option Rights
                           or Appreciation Rights granted to any Participant in
                           any period of three fiscal years of the Company
                           (except that adjustments and additions authorized by
                           this Plan will not be limited by this provision) or
                           (ii) cause Rule 16b-3 to become inapplicable to this
                           Plan or Option Rights, Appreciation Rights, or
                           Restricted Shares granted, issued, or transferred
                           hereunder during any period in which the Company has
                           any class of equity securities registered pursuant to
                           Section 13 or 15 of the Exchange Act.

                  (b)      The Board shall not, without further approval of the
                           shareholders of the Company, authorize the amendment
                           of any outstanding Option Right to reduce the Option
                           Price. Furthermore, no Option Right shall be canceled
                           and replaced with awards having a lower Option Price
                           without further approval of the shareholders of the
                           Company. This Section 12(b) is intended to prohibit
                           the repricing of

                                       11

<PAGE>

                           "underwater" Option Rights and shall not be construed
                           to prohibit the adjustments provided for in Section 8
                           of this Plan.

                  (c)      In case of termination of employment by reason of
                           death, disability, or normal or early retirement, or
                           in the case of hardship or other special
                           circumstances, of a Participant who holds an Option
                           Right or Appreciation Right not immediately
                           exercisable in full, or any Restricted Shares as to
                           which the substantial risk of forfeiture or the
                           prohibition or restriction on transfer has not
                           lapsed, or who holds Common Shares subject to any
                           transfer restriction imposed pursuant to Section
                           7(b), the Board may take such action as it deems
                           equitable in the circumstances or in the best
                           interests of the Company, including without
                           limitation waiving or modifying any other limitation
                           or requirement under any such award.

                  (d)      This Plan will not confer upon any Participant any
                           right with respect to continuance of employment or
                           other service with the Company or any Subsidiary, nor
                           will it interfere in any way with any right the
                           Company or any Subsidiary would otherwise have to
                           terminate or modify the terms of such Participant's
                           employment or other service at any time.

                  (e)      To the extent that any provision of this Plan would
                           prevent any Option Right that was intended to qualify
                           as an Incentive Stock Option from qualifying as such,
                           that provision will be null and void with respect to
                           such Option Right, but will remain in effect for
                           other Option Rights and there will be no further
                           effect on any provision of this Plan.

                  (f)      This Plan will be governed by and construed in
                           accordance with the laws of the State of Delaware,
                           without giving effect to the principles of conflict
                           of laws thereof. If any provision of this Plan is
                           held to be invalid or unenforceable, no other
                           provision of this Plan will be affected thereby.

         13.      Effectiveness. The amendment and restatement of this Plan set
forth herein will not become effective unless the holders of a majority of the
Common Shares present in person or by proxy at a meeting of the stockholders of
the Company and entitled to vote generally in the election of directors approve
the amendments to be effected hereby.

                                       12

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