Document:

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                                                                   EXHIBIT 10.29

                           DEALERTRACK HOLDINGS, INC.
                      EMPLOYEES' DEFERRED COMPENSATION PLAN

                          EFFECTIVE AS OF JUNE 30, 2005

            The DealerTrack Holdings, Inc. Employees' Deferred Compensation Plan
(as it may be amended from time to time, the "Plan") has been adopted by
DealerTrack Holdings, Inc., a corporation organized under the laws of the state
of Delaware (the "Company"), effective as of June 30, 2005 (the "Effective
Date"), for the benefit of certain of its employees.

            The Plan is a nonqualified deferred compensation plan pursuant to
which the Company (as hereinafter defined) and its affiliates may defer
compensation on behalf of certain employees. The Plan is maintained primarily
for the purpose of providing deferred compensation for a select group of
management or highly compensated employees, within the meaning of Sections
201(2), 301(a)(3) and 401(a)(1) of the Employee Retirement Income Security Act
of 1974, as amended.

                                   ARTICLE I.
                                   DEFINITIONS

            Section 1.1 "Account" shall mean the bookkeeping account created by
the Company pursuant to Article III of this Plan in accordance with an election
by an Employee to receive deferred cash compensation under Article II hereof.

            Section 1.2 "Board" shall mean the Board of Directors of the
Company.

            Section 1.3 "Bonus" shall mean any annual or periodic cash bonus or
compensation, other than base salary, received by an Employee, including,
without limitation, any payments received pursuant to the DealerTrack Holdings,
Inc. Senior Executive Incentive Bonus Plan.

            Section 1.4 "Change in Control" shall mean any change in the
ownership or effective control of the Company, or in the ownership of a
substantial portion of the assets of the Company, as described in Section
409A(a)(2)(A)(v) of the Code or any other "Change in Control Event" as defined
in accordance with Department of Treasury guidance promulgated pursuant to
Section 409A, including without limitation Notice 2005-1 and such other
interpretive guidance as may be issued after the Effective Date.

            Section 1.5 "Code" shall mean the Internal Revenue Code of 1986, as
amended.

            Section 1.6 "Committee" shall mean the Compensation Committee of the
Board.

            Section 1.7 "Common Stock" shall mean the common stock of the
Company, par value $0.01 per share.

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            Section 1.8 "Company" shall have the meaning set forth in the
recitals hereto.

            Section 1.9 "Deferral Election Form" shall have the meaning set
forth in Section 2.3.

            Section 1.10 "Deferred Bonuses" shall have the meaning set forth in
Section 3.1.

            Section 1.11 "Deferred Stock Unit" shall mean the right of an
Employee to receive one share of Common Stock upon a distribution of his Account
in accordance with Article IV.

            Section 1.12 An Employee shall be "Disabled" if such Employee (a) is
unable to engage in any substantial gainful activity by reason of any medically
determinable physical or mental impairment which can be expected to result in
death or can be expected to last for a continuous period of not less than 12
months, or (b) is, by reason of any medically determinable physical or mental
impairment which can be expected to result in death or can be expected to last
for a continuous period of not less than 12 months, receiving income replacement
benefits for a period of not less than 3 months under an accident and health
plan covering employees of the Employer. The Committee shall have full and final
authority, which shall be exercised in its discretion, to determine conclusively
whether an Employee is Disabled, and shall make such determination consistent
with Section 409A.

            Section 1.13 "Effective Date" shall have the meaning set forth in
the recitals hereto.

            Section 1.14 "Employee" shall mean a person who is an employee of
any Employer and who is a member of a select group of management or highly
compensated employees, within the meaning of Sections 201(2), 301(a)(3) and
401(a)(1) of the Employee Retirement Income Security Act of 1974, as amended.

            Section 1.15 "Employer" shall mean the Company and any of its
subsidiaries that are selected by the Board to participate in the Plan.

            Section 1.16 "Fair Market Value" means, as of any given date, (a) if
Common Stock is traded on an exchange, the closing price of a share of Common
Stock as reported in the Wall Street Journal for the first trading date
immediately prior to such date during which a sale occurred; or (b) if Common
Stock is not traded on an exchange but is quoted on NASDAQ or a successor or
other quotation system, (i) the last sales price (if Common Stock is then listed
as a National Market Issue under the NASD National Market System) or (ii) the
mean between the closing representative bid and asked prices (in all other
cases) for the Common Stock on the date immediately prior to such date on which
sales prices or bid and asked prices, as applicable, are reported by NASDAQ or
such successor quotation system; or (c) if Common Stock is not publicly traded,
the fair market value established by the Board acting in good faith.

            Section 1.17 "Fund" shall have the meaning set forth in Section 3.4.

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            Section 1.18 "Plan" shall have the meaning set forth in the recitals
hereto.

            Section 1.19 "Plan Year" shall mean calendar year.

            Section 1.20 "Performance-Based Compensation" shall mean
performance-based compensation payable to the Employee based on services
performed over a period of at least twelve months, determined in accordance with
Section 409A.

            Section 1.21 "Section 409A" shall mean Section 409A of the Code and
Department of Treasury regulations and other interpretive guidance issued
thereunder, including without limitation Notice 2005-1 and any regulations or
other interpretive guidance as may be issued after the Effective Date.

            Section 1.22 "Separation from Service" of an Employee means his or
her "separation from service," with respect to the Employers, within the meaning
of Section 409A(a)(2)(A)(i) of the Code, as determined by the Secretary of the
Treasury. The Committee shall have full and final authority, which shall be
exercised in its discretion, to determine conclusively whether an Employee has
had a "Separation from Service," and the date of such "Separation from Service."

            Section 1.23 An Employee shall be a "Specified Employee" if such
Employee is a key employee (as defined in Section 416(i) of the Code without
regard to paragraph (5) thereof) of the Company and the Company has any stock
that is publicly traded on an established securities market or otherwise, as
determined in accordance with Section 409A (including without limitation Section
409A(a)(2)(B)(i) of the Code).

            Section 1.24 "Unforeseeable Emergency" shall mean a severe financial
hardship to the Employee resulting from an illness or accident of the Employee,
the Employee's spouse, or a dependent (as defined in Section 152(a) of the Code)
of the Employee, loss of the Employee's property due to casualty, or other
similar extraordinary and unforeseeable circumstances arising as a result of
events beyond the control of the Employee. The Committee shall have full and
final authority, which shall be exercised in its discretion, to determine
conclusively whether an Employee has experienced an "Unforeseeable Emergency,"
and shall make such determination consistent with Section 409A.

                                  ARTICLE II.
                                ELECTION TO DEFER

            Section 2.1 Initial Elections. An Employee may elect, on or before
December 31 of any Plan Year, to defer payment of all or a specified part of any
Bonuses earned during the Plan Year following such election (and, to the extent
set forth in Section 2.2, in any succeeding Plan Years until the Employee ceases
to be a Employee); provided, however, that with respect to Plan Year 2005 an
Employee may elect, within thirty (30) days after the Effective Date, to defer
all or a specified part of all Bonuses payable with respect to services rendered
after the date of the Employee's initial election. Any person who shall become
an Employee during any Plan Year, and who was not an Employee of the Company on
the preceding December 31, may elect, no later than thirty (30) days after the
Employee becomes eligible to participate in the Plan, to

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defer payment of all or a specified part of such Bonuses payable with respect to
services rendered during the remainder of such Plan Year (and, to the extent set
forth in Section 2.2, for any succeeding Plan Years until the Employee ceases to
be an Employee). Any Bonuses deferred pursuant to this Paragraph shall be paid
to the Employee at the time(s) and in the manner specified in Article IV hereof,
as designated by the Employee.

            Section 2.2 Subsequent Elections. With respect to Plan Years
following Plan Year 2005, if an Employee fails to submit a Deferral Election
Form by December 31 of the Plan Year immediately prior to such Plan Year, the
amount of the deferral election for such Plan Year shall be zero; provided,
however, that, to the extent permitted by Section 409A, a Deferral Election Form
may provide that that the election shall continue from Plan Year to Plan Year
unless the Employee terminates it by written request delivered to the Company's
Secretary prior to the commencement of the Plan Year for which the termination
is first effective.

            Section 2.3 Deferral Election Form. The election to participate in
the Plan and manner of payment shall be designated by submitting a deferral
election form in substantially the form attached hereto as Exhibit A (as it may
be revised from time to time, the "Deferral Election Form") to the Company's
Secretary.

            Section 2.4 Limitations on Re-Deferrals. In the event that a
Deferral Election Form permits, under a subsequent election by the Employee to
delay a distribution, or to change the form of distribution, such subsequent
election shall satisfy the requirements of Section 409A (including without
limitation Section 409A(a)(4)(C) of the Code), and:

            (a) Such subsequent election may not take effect until at least
twelve (12) months after the date on which the election is made;

            (b) In the case such subsequent election relates to a distribution
or payment not described in Section 4.1(b), (c) or (f), the first payment with
respect to such election may be deferred for a period of not less than five (5)
years from the date such distribution or payment otherwise would have been made;
and

            (c) In the case such subsequent election relates to a distribution
or payment described in Section 4.1(d), such election may not be made less than
twelve (12) months prior to the date of the first scheduled distribution or
payment under Section 4.1(d).

            Section 2.5 Performance-Based Compensation. Notwithstanding any
provision of the Plan to the contrary, the Committee may, in its sole
discretion, determine that an Employee may elect to irrevocably defer all or a
portion of any Performance Based Compensation such Employee may be entitled to
receive, provided that such election is made no later than six months before the
end of the performance period relating to such Performance-Based Compensation.

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                                  ARTICLE III.
                         DEFERRED COMPENSATION ACCOUNTS

            Section 3.1 Bookkeeping Accounts. The Company shall maintain
separate bookkeeping accounts for the Bonuses deferred by each Employee (the
"Deferred Bonuses").

            Section 3.2 Deferred Stock Units. As of the date that any Deferred
Bonuses would otherwise have been payable to an Employee, the Company shall
credit such Employee's Account with that number of Deferred Stock Units equal to
the ratio of (a) the aggregate value of such Deferred Bonuses, to (b) the Fair
Market Value per share of Common Stock as of such date.

            Section 3.3 Dividends. As of the date the Company pays any dividend
(whether in cash or in kind) on shares of Common Stock, each Employee's Deferred
Compensation Account shall be credited with that number of Deferred Stock Units
equal to the ratio of (a) the aggregate value of the dividend that would have
been payable on the Deferred Stock Units held by the Employee immediately prior
to such payment date had the shares of Common Stock represented by such Deferred
Stock Units been outstanding as of such payment date to (b) the Fair Market
Value per share of Common Stock as of such date.

            Section 3.4 Unsecured General Creditor; Fund. Deferred Bonuses and
any deemed earnings with respect thereto shall be held in the general assets of
the Company and no separate fund or trust shall be created or moneys set aside
on account of the Account. To the extent that any person acquires a right to
receive distributions from the Company under the Plan, such right shall be no
greater than the right of any unsecured general creditor of the Company.
Notwithstanding the foregoing, the Committee, in its discretion, may elect to
establish a fund (the "Fund") containing assets equal to the amounts credited to
Employees' Accounts, and may elect in its discretion to designate a trustee to
hold the Fund in trust; provided, however, that such Fund shall remain a general
asset of the Company subject to the rights of creditors of the Company in the
event of the Company's bankruptcy or insolvency as defined in any such trust.

                                  ARTICLE IV.
                        PAYMENT OF DEFERRED COMPENSATION

            Section 4.1 Distributions. Subject to Sections 4.1(a)-(f) and 4.2,
amounts contained in an Employee's Account shall be distributed as the
Employee's election (made pursuant to Section 2.3) shall provide.
Notwithstanding the foregoing, all amounts contained in an Employee's account
shall be distributed in accordance with the requirements of Section 409A
(including without limitation Section 409A(a)(2) of the Code), and shall not be
distributed earlier than:

            (a) The date of the Employee's Separation from Service;

            (b) The date the Employee becomes Disabled;

            (c) The date of the Employee's death;

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            (d) A specified time (or pursuant to a fixed schedule) specified
under the Deferral Election Form at the date of the deferral compensation;

            (e) To the extent provided by the Secretary of the Treasury, a
Change in Control; or

            (f) The occurrence of an Unforeseeable Emergency with respect to the
Employee. The requirement of this Section 4.1(f) shall be met only if, as
determined under Treasury Regulations under Section 409A(a)(2)(B)(ii) of the
Code, the amounts distributed with respect to the Unforeseeable Emergency do not
exceed the amounts necessary to satisfy such Unforeseeable Emergency plus
amounts necessary to pay taxes reasonably anticipated as a result of the
distribution, after taking into account the extent to which such Unforeseeable
Emergency is or may be relieved through reimbursement or compensation by
insurance or otherwise or by liquidation of the Employee's assets (to the extent
the liquidation of such assets would not itself cause severe financial
hardship).

            Section 4.2 Specified Employee. If at the time any distributions
would otherwise be made to an Employee pursuant to Section 4.1(a) the Employee
is a Specified Employee, the requirement of paragraph 4.1(a) shall be met only
if the distributions may not be made before the date which is six months after
the Employee's Separation from Service (or, if earlier, the date of the
Employee's death).

            Section 4.3 Form of Distribution. All distributions from the Plan
shall be made in the form of whole shares of Common Stock with fractional shares
paid in cash.

            Section 4.4 No Acceleration. The time or schedule of any
distribution of any shares of Common Stock shall not be accelerated, except as
otherwise permitted under Section 409A (including without limitation Section
409A(a)(3) of the Code).

            Section 4.5 Beneficiary Designation. Each Employee shall have the
right to designate a beneficiary who is to succeed to his or her right to
receive payments hereunder in the event of death. Except as may otherwise be
provided in any Deferral Election Form, in the event of the Employee's death,
the balance of the amounts contained in the Employee's Account shall be paid, in
accordance with Section 4.1, to the Employee's or former Employee's beneficiary
(or if no beneficiary has been designated, to his estate) in full on the first
day of the Plan Year following the Plan Year in which he or she dies. No
designation of beneficiary or change in beneficiary shall be valid unless it is
in writing signed by the Employee and filed with the Company's Secretary.

                                   ARTICLE V.
                            ADMINISTRATION; AMENDMENT

            Section 5.1 Administration. The Plan shall be administered by the
Committee. The Committee may delegate certain administrative authority to a
subcommittee of the Committee or to one or more employees of the Company, but
shall retain the ultimate responsibility for the interpretation of, and
amendments to, the Plan. Members of the Committee shall not be liable for any of
their actions or determinations made in good faith with respect to

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the administration of the Plan. Except to the extent superseded by the laws of
the United States, the laws of the State of Delaware, without regard to its
conflict of laws principles, shall govern in all matters relating to the Plan.
All expenses related to plan administration shall be paid by the Company. All
decisions made by the Committee with respect to issues hereunder shall be final
and binding on all parties.

            Section 5.2 Change in Capitalization of the Company. In the event of
any stock dividend, stock split, combination or exchange of shares, merger,
consolidation, spin-off, recapitalization or any other corporate event affecting
the Common Stock or the share price of the Common Stock, the Committee may, in
its sole discretion, make such equitable adjustments, if any, with respect to
the Employees' Accounts (including, without limitation, adjusting the number of
Deferred Stock Units credited thereto and/or the kind of securities represented
thereby), as the Committee may deem necessary or appropriate to prevent dilution
or enlargement of the benefits or potential benefits intended to be made
available under this Plan and to reflect such changes.

            Section 5.3 Nonassignability. Except to the extent required by law,
the right of any Employee or any beneficiary to any benefit or to any payment
hereunder shall not be subject in any manner to attachment or other legal
process for the debts of such Employee or beneficiary, and any such benefit or
payment shall not be subject to alienation, sale, transfer, assignment or
encumbrance.

            Section 5.4 Amendment. The Plan may be amended, suspended or
terminated in whole or in part from time to time by the Committee except that,
except as set forth in Section 5.5, no amendment, suspension, or termination
shall apply to the payment to any Employee or beneficiary of a deceased Employee
of any amounts previously credited to a Employee's Account.

            Section 5.5 Section 409A. The Plan and Deferral Election Form shall
be interpreted in accordance with, and shall comply in form and operation with,
Section 409A. Notwithstanding any provision of the Plan to the contrary, the
Committee may adopt such amendments to the Plan and the applicable Deferral
Election Form or adopt other policies and procedures (including amendments,
policies and procedures with retroactive effect), or take any other actions,
that the Committee determines are necessary or appropriate to (a) exempt the
deferral from Section 409A of the Code and/or preserve the intended tax
treatment of the benefits provided with respect to the deferral, or (b) comply
with the requirements of Section 409A (including without limitation any related
Department of Treasury guidance).

                                    * * * * *

            I hereby certify that the Plan was adopted by the Board of Directors
of DealerTrack Holdings, Inc. on May 26, 2005, effective as of June 30, 2005.

                                                       _________________________
                                                       Eric D. Jacobs, Secretary

                                        7<PAGE>

                                                                   EXHIBIT 10.30

                          DEALERTRACK, INC. 401-K PLAN

Defined Contribution Plan 8.0

Restated September 1, 2004

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                                TABLE OF CONTENTS

INTRODUCTION

ARTICLE 1                  FORMAT AND DEFINITIONS

     Section 1.01      --  Format
     Section 1.02      --  Definitions

ARTICLE II                 PARTICIPATION

     Section 2.01      --  Active Participant
     Section 2.02      --  Inactive Participant
     Section 2.03      --  Cessation of Participation
     Section 2.04      --  Adopting Employers - Single Plan

ARTICLE III                CONTRIBUTIONS

     Section 3.01      --  Employer Contributions
     Section 3.01 A    --  Rollover Contributions
     Section 3.02      --  Forfeitures
     Section 3.03      --  Allocation
     Section 3.04      --  Contribution Limitation
     Section 3.05      --  Excess Amounts

ARTICLE IV                 INVESTMENT OF CONTRIBUTIONS

     Section 4.01      --  Investment and Timing of Contributions

ARTICLE V                  BENEFITS

     Section 5.01      --  Retirement Benefits
     Section 5.02      --  Death Benefits
     Section 5.03      --  Vested Benefits
     Section 5.04      --  When Benefits Start
     Section 5.05      --  Withdrawal Benefits
     Section 5.06      --  Loans to Participants
     Section 5.07      --  Distributions Under Qualified Domestic Relations
                           Orders

ARTICLE VI                 DISTRIBUTION OF BENEFITS

     Section 6.01      --  Automatic Forms of Distribution
     Section 6.02      --  Optional Forms of Distribution
     Section 6.03      --  Election Procedures
     Section 6.04      --  Notice Requirements

RESTATEMENT SEPTEMBER 1, 2004          3           TABLE OF CONTENTS (4-48179)-1

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ARTICLE VII                DISTRIBUTION REQUIREMENTS

     Section 7.01      --  Application
     Section 7.02      --  Definitions
     Section 7.03      --  Distribution Requirements

ARTICLE VIII               TERMINATION OF THE PLAN

ARTICLE IX                 ADMINISTRATION OF THE PLAN

     Section 9.01      --  Administration
     Section 9.02      --  Expenses
     Section 9.03      --  Records
     Section 9.04      --  Information Available
     Section 9.05      --  Claim and Appeal Procedures
     Section 9.06      --  Delegation of Authority
     Section 9.07      --  Exercise of Discretionary Authority
     Section 9.08      --  Transaction Processing

ARTICLE X                  GENERAL PROVISIONS

     Section 10.01     --  Amendments
     Section 10.02     --  Direct Rollovers
     Section 10.03     --  Mergers and Direct Transfers
     Section 10.04     --  Provisions Relating to the Insurer and Other
                           Parties
     Section 10.05     --  Employment Status
     Section 10.06     --  Rights to Plan Assets
     Section 10.07     --  Beneficiary
     Section 10.08     --  Nonalienation of Benefits
     Section 10.09     --  Construction
     Section 10.10     --  Legal Actions
     Section 10.11     --  Small Amounts
     Section 10.12     --  Word Usage
     Section 10.13     --  Change in Service Method
     Section 10.14     --  Military Service

ARTICLE XI                 TOP-HEAVY PLAN REQUIREMENTS

     Section 11.01     --  Application
     Section 11.02     --  Definitions
     Section 11.03     --  Modification of Vesting Requirements
     Section 11.04     --  Modification of Contributions

PLAN EXECUTION

RESTATEMENT SEPTEMBER 1, 2004          4           TABLE OF CONTENTS (4-48179)-1

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                                  INTRODUCTION

      The Primary Employer previously established a 401(k) plan on January 1,
2001.

      The Primary Employer is of the opinion that the plan should be changed. It
believes that the best means to accomplish these changes is to completely
restate the plan's terms, provisions and conditions. The restatement, effective
September 1, 2004, is set forth in this document and is substituted in lieu of
the prior document with the exception of the Economic Growth and Tax Relief
Reconciliation Act of 2001 (EGTRRA) good faith compliance amendment and any
model amendment. Such amendment(s) shall continue to apply to this restated plan
until such provisions are integrated into the plan or such amendment(s) are
superseded by another amendment.

      The restated plan continues to be for the exclusive benefit of employees
of the Employer. All persons covered under the plan on August 31, 2004, shall
continue to be covered under the restated plan with no loss of benefits.

      It is intended that the plan, as restated, shall qualify as a profit
sharing plan under the internal Revenue Code of 1986, including any later
amendments to the Code.

RESTATEMENT SEPTEMBER 1, 2004             5             INTRODUCTION (4-48179)-1

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                                    ARTICLE I

                             FORMAT AND DEFINITIONS

SECTION 1.01--FORMAT.

      Words and phrases defined in the DEFINITIONS SECTION of Article I shall
have that defined meaning when used in this Plan, unless the context clearly
indicates otherwise.

      These words and phrases have an initial capital letter to aid in
identifying them as defined terms.

SECTION 1.02--DEFINITIONS.

      Account means, for a Participant, his share of the Plan Fund. Separate
      accounting records are kept for those parts of his Account that result
      from:

      (a)   Elective Deferral Contributions

      (b)   Matching Contributions

      (c)   Qualified Nonelective Contributions

      (d)   Rollover Contributions

      If the Participant's Vesting Percentage is less than 100% as to any of the
      Employer Contributions, a separate accounting record will be kept for any
      part of his Account resulting from such Employer Contributions and, if
      there has been a prior Forfeiture Date, from such Contributions made
      before a prior Forfeiture Date.

      A Participant's Account shall be reduced by any distribution of his Vested
      Account and by any Forfeitures. A Participant's Account shall participate
      in the earnings credited, expenses charged, and any appreciation or
      depreciation of the Investment Fund. His Account is subject to any minimum
      guarantees applicable under the Annuity Contract or other investment
      arrangement and to any expenses associated therewith.

      ACCRUAL COMPUTATION PERIOD means a consecutive 12-month period ending on
      the last day of each Plan Year, including corresponding consecutive
      12-month periods before January 1, 2001.

      ACP TEST means the nondiscrimination test described in Code Section
      401(m)(2) as provided for in subparagraph (d) of the EXCESS AMOUNTS
      SECTION of Article III.

      ACTIVE PARTICIPANT means an Eligible Employee who is actively
      participating in the Plan according to the provisions in the ACTIVE
      PARTICIPANT SECTION of Article II.

      ADOPTING EMPLOYER means an employer which is a Controlled Group member and
      which is listed in the ADOPTING EMPLOYERS - SINGLE PLAN SECTION of Article
      II.

RESTATEMENT SEPTEMBER 1, 2004               6              ARTICLE I (4-48179)-1

<PAGE>

      ADP TEST means the nondiscrimination test described in Code Section
      401(k)(3) as provided for in subparagraph (c) of the EXCESS AMOUNTS
      SECTION of Article III.

      AFFILIATED SERVICE GROUP means any group of corporations, partnerships or
      other organizations of which the Employer is a part and which is
      affiliated within the meaning of Code Section 414(m) and regulations
      thereunder. Such a group includes at least two organizations one of which
      is either a service organization (that is, an organization the principal
      business of which is performing services), or an organization the
      principal business of which is performing management functions on a
      regular and continuing basis. Such service is of a type historically
      performed by employees. In the case of a management organization, the
      Affiliated Service Group shall include organizations related, within the
      meaning of Code Section 144(a)(3), to either the management organization
      or the organization for which it performs management functions. The term
      Controlled Group, as it is used in this Plan, shall include the term
      Affiliated Service Group.

      ALTERNATE PAYEE means any spouse, former spouse, child, or other dependent
      of a Participant who is recognized by a qualified domestic relations order
      as having a right to receive all, or a portion of, the benefits payable
      under the Plan with respect to such Participant.

      ANNUAL COMPENSATION means, for a Plan Year, the Employee's Compensation
      for the Compensation Year ending with or within the consecutive 12-month
      period ending on the last day of the Plan Year.

      Annual Compensation shall only include Compensation received while an
      Active Participant.

      ANNUITY CONTRACT means the annuity contract or contracts into which the
      Trustee enters with the Insurer for guaranteed benefits, for the
      investment of Contributions in separate accounts, and for the payment of
      benefits under this Plan. The term Annuity Contract as it is used in this
      Plan shall include the plural unless the context clearly indicates the
      singular is meant.

      ANNUITY STARTING DATE means, for a Participant, the first day of the first
      period for which an amount is payable as an annuity or any other form.

      BENEFICIARY means the person or persons named by a Participant to receive
      any benefits under the Plan when the Participant dies. See the BENEFICIARY
      SECTION of Article X.

      CLAIMANT means any person who makes a claim for benefits under this Plan.
      See the CLAIM AND APPEAL PROCEDURES SECTION of Article IX.

      CODE means the Internal Revenue Code of 1986, as amended.

      COMPENSATION means, except for purposes of the CONTRIBUTION LIMITATION
      SECTION of Article III and Article XI, the total earnings, except as
      modified in this definition, paid or made available to an Employee by the
      Employer during any specified period.

      "Earnings" in this definition means wages within the meaning of Code
      Section 3401(a) and all other payments of compensation to an Employee by
      the Employer (in the course of the Employer's trade or business) for which
      the Employer is required to furnish the Employee a written statement under
      Code Sections 6041(d), 6051(a)(3), and 6052. Earnings must be determined
      without regard to any rules under Code Section 3401(a) that limit the
      remuneration included in wages based on the nature or

RESTATEMENT SEPTEMBER 1, 2004              7               ARTICLE I (4-48179)-1

<PAGE>

      location of the employment or the services performed (such as the
      exception for agricultural labor in Code Section 3401(a)(2)). The amount
      reported in the "Wages, Tips and Other Compensation" box on Form W-2
      satisfies this definition.

      For any Self-employed individual, Compensation means Earned Income.

      Compensation shall exclude reimbursements or other expense allowances,
      fringe benefits (cash and noncash), moving expenses, deferred compensation
      (other than elective contributions), end welfare benefits.

      For purposes of determining the allocation or amount of

            Elective Deferral Contributions
            Matching Contributions
            Qualified Nonelective Contributions

      Compensation shall exclude the following:

            bonuses
            overtime pay

      Compensation shall also include elective contributions. For this purpose,
      elective contributions are amounts contributed by the Employer pursuant to
      a salary reduction agreement and which are not includible in the gross
      income of the Employee under Code Section 125, 132(f)(4), 402(e)(3),
      402(h)(1)(B), or 403(b). Elective contributions also include compensation
      deferred under a Code Section 457 plan maintained by the Employer and
      employee contributions "picked up" by a governmental entity and, pursuant
      to Code Section 414(h)(2), treated as Employer contributions.

      For purposes of the EXCESS AMOUNTS SECTION at Article III, the Employer
      may elect to use an alternative nondiscriminatory definition of
      Compensation in accordance with the regulations under Code Section 414(s).

      For Plan Years beginning on or after January 1, 1994, the annual
      Compensation of each Participant taken into account for determining all
      benefits provided under the Plan for any determination period shall not
      exceed $150,000, as adjusted for increases in the cost-of-living in
      accordance with Code Section 401(a)(17)(B). The cost-of-living adjustment
      in effect for a calendar year applies to any determination period
      beginning in such calendar year.

      If a determination period consists of fewer than 12 months, the annual
      limit is an amount equal to the otherwise applicable annual limit
      multiplied by a fraction. The numerator of the fraction is the number of
      months in the short determination period, and the denominator of the
      fraction is 12.

      If Compensation for any prior determination period is taken into account
      in determining a Participant's contributions or benefits for the current
      Plan Year, the Compensation for such prior determination period is subject
      to the applicable annual compensation limit in effect for that
      determination period. For this purpose, in determining contributions or
      benefits in Plan Years beginning on or after January 1, 1994, the annual
      compensation limit in effect for determination periods beginning before
      that date is $150,000.

RESTATEMENT SEPTEMBER 1, 2004              8               ARTICLE I (4-48179)-1

<PAGE>

      Compensation means, for a Leased Employee, Compensation for the services
      the Leased Employee performs for the Employer, determined in the same
      manner as the Compensation of Employees who are not Leased Employees,
      regardless of whether such Compensation is received directly from the
      Employer or from the leasing organization.

      COMPENSATION YEAR means the consecutive 12-month period ending on the last
      day of each Plan Year, including corresponding periods before January 1,
      2001.

      CONTINGENT ANNUITANT means an individual named by the Participant to
      receive a lifetime benefit after the Participant's death in accordance
      with a survivorship life annuity.

      CONTRIBUTIONS means

            Elective Deferral Contributions
            Matching Contributions
            Qualified Nonelective Contributions
            Rollover Contributions

      as set out in Article III, unless the context clearly indicates only
      specific contributions are meant.

      CONTROLLED GROUP means any group of corporations, trades, or businesses of
      which the Employer is a part that are under common control. A Controlled
      Group includes any group of corporations, trades, or businesses, whether
      or not incorporated, which is either a parent-subsidiary group, a
      brother-sister group, or a combined group within the meaning of Code
      Section 414(b), Code Section 414(c) and regulations thereunder and, for
      purposes of determining contribution limitations under the CONTRIBUTION
      LIMITATION SECTION of Article III, as modified by Code Section 415(h) and,
      for the purpose of identifying Leased Employees, as modified by Code
      Section 144(a)(3). The term Controlled Group, as it is used in this Plan,
      shall include the term Affiliated Service Group end any other employer
      required to be aggregated with the Employer under Code Section 414(o) and
      the regulations thereunder.

      DIRECT ROLLOVER means a payment by the Plan to the Eligible Retirement
      Plan specified by the Distributee.

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

      EARNED INCOME means, for a Self-employed Individual, net earnings from
      self-employment in the trade or business for which this Plan is
      established if such Self-employed Individual's personal services are a
      material income producing factor for that trade or business. Net earnings
      shall be determined without regard to items not included in gross income
      and the deductions properly allocable to or chargeable against such items.
      Net earnings shall be reduced for the employer contributions to the
      Employer's qualified retirement plan(s) to the extent deductible under
      Code Section 404.

      Net earnings shall be determined with regard to the deduction allowed to
      the Employer by Code Section 164(f) for taxable years beginning after
      December 31, 1989.

RESTATEMENT SEPTEMBER 1, 2004             9                ARTICLE I (4-48179)-1

<PAGE>

      ELECTIVE DEFERRAL CONTRIBUTIONS means contributions made by the Employer
      to fund this Plan in accordance with elective deferral agreements between
      Eligible Employees and the Employer.

      ELECTIVE DEFERRAL AGREEMENTS shall be made, changed, or terminated
      according to the provisions of the EMPLOYER CONTRIBUTIONS SECTION of
      Article III.

      Elective Deferral Contributions shall be 100% vested and subject to the
      distribution restrictions of Code Section 401(k) when made. See the WHEN
      BENEFITS START SECTION of Article V.

      ELIGIBLE EMPLOYEE means any Employee of the Employer who meets the
      following requirement. He is not employed in the position of an Associate
      Data Entry or an Associate Telemarketer.

      ELIGIBLE RETIREMENT PLAN means an individual retirement account described
      in Code Section 408(a), an individual retirement annuity described in Code
      Section 408(b), an annuity plan described in Code Section 403(a) or a
      qualified trust described in Code Section 401(a), that accepts the
      Distributee's Eligible Rollover Distribution. However, in the case of an
      Eligible Rollover Distribution to the surviving spouse, an Eligible
      Retirement Plan is an individual retirement account or individual
      retirement annuity.

      ELIGIBLE ROLLOVER DISTRIBUTION means any distribution of all or any
      portion of the balance to the credit of the Distributee, except that an
      Eligible Rollover Distribution does not include: (i) any distribution that
      is one of a series of substantially equal periodic payments (not less
      frequently than annually) made for the life (or life expectancy) of the
      Distributee or the joint lives (or joint life expectancies) of the
      Distributee and the Distributee's designated Beneficiary, or for a
      specified period of ten years or more; (ii) any distribution to the extent
      such distribution is required under Code Section 401(a)(9); (iii) any
      hardship distribution described in Code Section 401(k)(2)(B)(i)(IV)
      received after December 31, 1998; (iv) the portion of any other
      distribution(s) that is not includible in gross income (determined without
      regard to the exclusion for net unrealized appreciation with respect to
      employer securities); and (v) any other distribution(s) that is reasonably
      expected to total less than $200 during a year.

      EMPLOYEE means an individual who is employed by the Employer or any other
      employer required to be aggregated with the Employer under Code Sections
      414(b), (c), (m), or (o). A Controlled Group member is required to be
      aggregated with the Employer.

      The term Employee shall include any Self-employed Individual treated as an
      employee of any employer described in the preceding paragraph as provided
      in Code Section 401(c)(1). The term Employee shall also include any Leased
      Employee deemed to be an employee of any employer described in the
      preceding paragraph as provided in Code Section 414(n) or (o).

      EMPLOYER means, except for purposes of the CONTRIBUTION LIMITATION SECTION
      of Article III, the Primary Employer. This will also include any successor
      corporation or firm of the Employer which shall, by written agreement,
      assume the obligations of this Plan or any Predecessor Employer which
      maintained this Plan.

      EMPLOYER CONTRIBUTIONS MEANS

            Elective Deferral Contributions
            Matching Contributions
            Qualified Nonelective Contributions

RESTATEMENT SEPTEMBER 1, 2004             10               ARTICLE I (4-48179)-1

<PAGE>

      as set out in Article III and contributions made by the Employer to fund
      this Plan in accordance with the provisions of the MODIFICATION OF
      CONTRIBUTIONS SECTION of Article XI, unless the context clearly indicates
      only specific contributions are meant.

      EMPLOYMENT COMMENCEMENT DATE means the date an Employee first performs an
      Hour-of-Service.

      ENTRY DATE means the date an Employee first enters the Plan as an Active
      Participant. See the ACTIVE PARTICIPANT SECTION of Article II.

      ERISA means the Employee Retirement Income Security Act of 1974, as
      amended.

      FISCAL YEAR means the Primary Employer's taxable year. The last day of the
      Fiscal Year is December 31.

      FORFEITURE means the part, if any, of a Participant's Account that is
      forfeited. See the FORFEITURES SECTION of Article III.

      FORFEITURE DATE means, as to a Participant, the date the Participant
      incurs five consecutive Vesting Breaks in Service.

      HIGHLY COMPENSATED EMPLOYEE means any Employee who:

      (a)   was a 5-percent owner at any time during the year or the preceding
            year, or

      (b)   for the preceding year had compensation from the Employer in excess
            of $80,000 and, if the Employer so elects, was in the top-paid group
            for the preceding year. The $80,000 amount is adjusted at the same
            time and in the same manner as under Code Section 415(d), except
            that the base period is the calendar quarter ending September 30,
            1996.

      For this purpose the applicable year of the plan for which a determination
      is being made is called a determination year and the preceding 12-month
      period is called a look-back year. If the Employer makes a calendar year
      date election, the look-back year shall be the calendar year beginning
      with or within the look-back year. The Plan may not use such election to
      determine whether Employees are Highly Compensated Employees on account of
      being a 5-percant owner.

      In determining who is a Highly Compensated Employee, the Employer makes a
      top-paid group election. The effect of this electron is that an Employee
      (who is not a 5-percent owner at any time during the determination year or
      the look-back year) with compensation in excess of $80,000 (as adjusted)
      for the look-back year is a Highly Compensated Employee only if the
      Employee was in the top-paid group for the look-back year. In determining
      who is a Highly Compensated Employee, the Employer does not make a
      calendar year data election.

      Calendar year data elections and top-paid group elections, once made,
      apply for all subsequent years unless changed by the Employer. If the
      Employer makes one election, the Employer is not required to make the
      other. If both elections ere made, the look-back year in determining the
      top-paid group must be the calendar year beginning with or within the
      look-back year. These elections must apply consistently to the
      determination years of all plans maintained by the Employer which
      reference the highly compensated employee definition in Code Section
      414(q), except as provided in Internal Revenue Service Notice 97-45 (or
      superseding guidance). The consistency requirement will not apply to

RESTATEMENT SEPTEMBER 1, 2004               11             ARTICLE I (4-49179)-1

<PAGE>

      determination years beginning with or within the 1997 calendar year, and
      for determination years beginning on or after January 1, 1998 and before
      January 1, 2000, satisfaction of the consistency requirement is determined
      without regard to any nonretirement plans of the Employer.

      The determination of who is a highly compensated former Employee is based
      on the rules applicable to determining Highly Compensated Employee status
      as in effect for that determination year, in accordance with section
      1.414(q)-1T, A-4 of the temporary Income Tax Regulations and Internal
      Revenue Service Notice 97-45.

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

      The determination of who is a Highly Compensated Employee, including the
      determinations of the number and identity of Employees in the top-paid
      group, the compensation that is considered, and the identity of the
      5-percent owners, shall be made in accordance with Code Section 414(q) and
      the regulations thereunder.

      HOUR-OF-SERVICE means the following:

      (a)   Each hour for which an Employee is paid, or entitled to payment, for
            performing duties for the Employer during the applicable computation
            period.

      (b)   Each hour for which an Employee is paid, or entitled to payment, by
            the Employer because of a period of time in which no duties are
            performed (irrespective of whether the employment relationship has
            terminated) due to vacation, holiday, illness, incapacity (including
            disability), layoff, jury duty, military duty or leave of absence.
            Notwithstanding the preceding provisions of this subparagraph (b),
            no credit will be given to the Employee:

            (1)   for more than 501 Hours-of-Service under this subparagraph (b)
                  because of any single continuous period in which the Employee
                  performs no duties (whether or not such period occurs in a
                  single computation period); or

            (2)   for an Hour-of-Service for which the Employee is directly or
                  indirectly paid, or entitled to payment, because of a period
                  in which no duties are performed if such payment is made or
                  due under a plan maintained solely for the purpose of
                  complying with applicable worker's or workmen's compensation,
                  or unemployment compensation, or disability insurance laws; or

            (3)   for an Hour-of-Service for a payment which solely reimburses
                  the Employee for medical or medically related expenses
                  incurred by him.

            For purposes of this subparagraph (b), a payment shall be deemed to
            be made by, or due from the Employer, regardless of whether such
            payment is made by, or due from the Employer, directly or indirectly
            through, among others, a trust fund or insurer, to which the
            Employer contributes or pays premiums and regardless of whether
            contributions made or due to the trust fund, insurer or other entity
            are for the benefit of particular employees or are on behalf of a
            group of employees in the aggregate.

RESTATEMENT SEPTEMBER 1, 2004               12             ARTICLE I (4-48179)-1

<PAGE>

      (c)   Each hour for which back pay, irrespective of mitigation of damages,
            is either awarded or agreed to by the Employer. The same
            Hours-of-Service shall not be credited both under subparagraph (a)
            or subparagraph (b) above (as the case may be) and under this
            subparagraph (c). Crediting of Hours-of-Service for back pay awarded
            or agreed to with respect to periods described in subparagraph (b)
            above will be subject to the limitations set forth in that
            subparagraph.

      The crediting of Hours-of-Service above shall be applied under the rules
      of paragraphs (b) and (c) of the Department of Labor Regulation
      2530.200b-2 (including any interpretations or opinions implementing such
      rules): which rules, by this reference, are specifically incorporated in
      full within this Plan. The reference to paragraph (b) applies to the
      special rule for determining hours of service for reasons other than the
      performance of duties such as payments calculated (or not calculated) on
      the basis of units of time end the rule against double credit. The
      reference to paragraph (c) applies to the crediting of hours of service to
      computation periods.

      Hours-of-Service shall be credited for employment with any other employer
      required to be aggregated with the Employer under Code Sections 414(b),
      (c), (m), or (o) and the regulations thereunder for purposes of
      eligibility and vesting. Hours-of-Service shall also be credited for any
      individual who is considered an employee for purposes of this Plan
      pursuant to Code Section 414(n) or (o) and the regulations thereunder.

      Solely for purposes of determining whether a one-year break in service has
      occurred for eligibility or vesting purposes, during a Parental Absence an
      Employee shall be credited with the Hours-of-Service which otherwise would
      normally have been credited to the Employee but for such absence, or in
      any case in which such hours cannot be determined, eight Hours-of-Service
      per day of such absence. The Hours-of-Service credited under this
      paragraph shall be credited in the computation period in which the absence
      begins if the crediting is necessary to prevent a break in service in that
      period; or in all other cases, in the following computation period.

      INACTIVE PARTICIPANT means a former Active Participant who has an Account.
      See the INACTIVE PARTICIPANT SECTION of Article II.

      INSURER means Principal Life Insurance Company and any other insurance
      company or companies named by the Trustee or Primary Employer.

      INVESTMENT FUND means the total of Plan assets, excluding the guaranteed
      benefit policy portion of any Annuity Contract. All or a portion of these
      assets may be held under the Trust Agreement.

      The Investment Fund shall be valued at current fair market value as of the
      Valuation Date. The valuation shall take into consideration investment
      earnings credited, expenses charged, payments made, and changes in the
      values of the assets held in the Investment Fund.

      The Investment Fund shall be allocated at all times to Participants,
      except as otherwise expressly provided in the Plan. The Account of a
      Participant shall he credited with its share of the gains and losses of
      the Investment Fund. That part of a Participant's Account invested in a
      funding arrangement which establishes one or more accounts or Investment
      vehicles for such Participant thereunder shall be credited with the gain
      or loss from such accounts or investment vehicles. The part of a
      Participant's Account which is invested in other funding arrangements
      shall be credited with a proportionate share of the gain or loss of such
      investments. The share shall be determined by multiplying the gain or loss
      of

RESTATEMENT SEPTEMBER 1, 2004             13               ARTICLE I (4-48179)-1

<PAGE>

      the investment by the ratio of the part of the Participant's Account
      invested in such funding arrangement to the total of the Investment Fund
      invested in such funding arrangement.

      INVESTMENT MANAGER means any fiduciary (other then a trustee or Named
      Fiduciary)

      (a)   who has the power to manage, acquire, or dispose of any assets of
            the Plan;

      (b)   who (i) is registered as an investment adviser under the Investment
            Advisers Act of 1940; (ii) is not registered as an investment
            adviser under such Act by reason of paragraph (1) of section 203A(a)
            of such Act, is registered as an investment adviser under the laws
            of the state (referred to in such paragraph (1)) in which it
            maintains its principal office and place of business, and, at the
            time it last filed the registration form most recently filed by it
            with such state in order to maintain its registration under the laws
            of such state, also filed a copy of such form with the Secretary of
            Labor, (iii) Is a bank, as defined in that Act; or (iv) is an
            insurance company qualified to perform services described in
            subparagraph (a) above under the laws of more than one state; and

      (c)   who has acknowledged in writing being a fiduciary with respect to
            the Plan.

      LATE RETIREMENT DATE means the first day of any month which is after a
      Participant's Normal Retirement Data and on which retirement benefits
      begin. If a Participant continues to work for the Employer after his
      Normal Retirement Date, his Late Retirement Date shall be the earliest
      first day of the month on or after the date he ceases to be an Employee.
      An earlier or a later Retirement Date may apply if the Participant so
      elects. An earlier Retirement Date may apply if the Participant is age 70
      1/2. See the WHEN BENEFITS START SECTION of Article V.

      LEASED EMPLOYEE means any person (other than an employee of the recipient)
      who, pursuant to an agreement between the recipient and any other person
      ("leasing organization"), has performed services for the recipient (or for
      the recipient and related persons determined in accordance with Code
      Section 414(n)(6)) on a substantially full time basis for a period of at
      least one year, and such services are performed under primary direction or
      control by the recipient. Contributions or benefits provided by the
      leasing organization to a Leased Employee, which are attributable to
      service performed for the recipient employer, shall be treated as provided
      by the recipient employer.

      A Leased Employee shall not be considered an employee of the recipient if:

      (a)   such employee is covered by a money purchase pension plan providing
            (i) a nonintegrated employer contribution rate of at least 10
            percent of compensation, as defined in Code Section 415(c)(3), but
            for years beginning before January 1, 1998, including amounts
            contributed pursuant to a salary reduction agreement which are
            excludible from the employee's gross income under Code Sections 125,
            402(e)(3), 402(h)(1)(B), or 403(b), (ii) immediate participation,
            and (iii) full and immediate vesting, and

      (b)   Leased Employees do not constitute more than 20 percent of the
            recipient's nonhighly compensated work force.

RESTATEMENT SEPTEMBER 1, 2004             14               ARTICLE I (4-48179)-1

<PAGE>

      LOAN ADMINISTRATOR means the person(s) or position(s) authorized to
      administer the Participant loan program.

      The Loan Administrator is the Vice President of Finance.

      MATCHING CONTRIBUTIONS means contributions made by the Employer to fund
      this Plan which ere contingent on a Participant's Elective Deferral
      Contributions. See the EMPLOYER CONTRIBUTIONS SECTION of Article III.

      MONTHLY DATE means each Yearly Date and the same day of each following
      month during the Plan Year beginning on such Yearly Date.

      NAMED FIDUCIARY means the person or persons who have authority to control
      and manage the operation and administration of the Plan.

      The Named Fiduciary is the Employer.

      NONHIGHLY COMPENSATED EMPLOYEE means an Employee of the Employer who is
      not a Highly Compensated Employee.

      NONVESTED ACCOUNT means the excess, if any, of a Participant's Account
      over his Vested Account.

      NORMAL FORM means a single life annuity with installment refund.

      NORMAL RETIREMENT AGE means the age at which the Participant's normal
      retirement benefit becomes nonforfeitable if he is an Employee. A
      Participant's Normal Retirement Age is 65.

      NORMAL RETIREMENT DATE means the earliest first day of the month on or
      after the date the Participant reaches his Normal Retirement Age. Unless
      otherwise provided in this Plan, a Participant's retirement benefits shall
      begin on a Participant's Normal Retirement Date If he has ceased to be an
      Employee on such date and has a Vested Account. Even if the Participant is
      an Employee on his Normal Retirement Date, he may choose to have his
      retirement benefit begin on such date. See the WHEN BENEFITS START SECTION
      of Article V.

      OWNER-EMPLOYEE means a Self-employed Individual who, in the case of a sole
      proprietorship, owns the entire interest in the unincorporated trade or
      business for which this Plan is established. If this Plan is established
      for a partnership, an Owner-employee means a Self-employed Individual who
      owns more than 10 percent of either the capital interest or profits
      interest in such partnership.

      PARENTAL ABSENCE means an Employee's absence from work:

      (a)   by reason of pregnancy of the Employee,

      (b)   by reason of birth of a child of the Employee,

      (c)   by reason of the placement of a child with the Employee in
            connection with adoption of such child by such Employee, or

RESTATEMENT SEPTEMBER 1, 2004             15               ARTICLE I (4-48179)-1

<PAGE>

      (d)   for purposes of caring for such child for a period beginning
            immediately following such birth or placement.

      PARTICIPANT means either an Active Participant or an Inactive Participant.

      PERIOD OF MILITARY DUTY means, for an Employee

      (a)   who served as a member of the armed forces of the United States, and

      (b)   who was reemployed by the Employer at a time when the Employee had a
            right to reemployment in accordance with seniority rights as
            protected under Chapter 43 of Title 38 of the U. S. Code,

      the period of time from the date the Employee was first absent from active
      work for the Employer because of such military duty to the date the
      Employee was reemployed.

      PLAN means the 401 (k) plan of the Employer set forth in this document,
      Including any later amendments to it.

      PLAN ADMINISTRATOR means the person or persons who administer the Plan.

      The Plan Administrator is the Employer.

      PLAN FUND means the total of the Investment Fund and the guaranteed
      benefit policy portion of any Annuity Contract. The Investment Fund shall
      be valued as stated in its definition. The guaranteed benefit policy
      portion of any Annuity Contract shall be determined in accordance with the
      terms of the Annuity Contract and, to the extent that such Annuity
      Contract allocates contract values to Participants, allocated to
      Participants in accordance with its terms. The total value of all amounts
      held under the Plan Fund shall equal the value of the aggregate
      Participants' Accounts under the Plan.

      PLAN YEAR means a period beginning on a Yearly Date and ending on the day
      before the next Yearly Date.

      PREDECESSOR EMPLOYER means a firm of which the Employer was once a part
      (e.g., due to a spinoff or change of corporate status) or a firm absorbed
      by the Employer because of a merger or acquisition (stock or asset,
      including a division or an operation of such company) which maintained
      this Plan or which is named below:

      LML Technologies

      PRIMARY EMPLOYER means Dealer Track, Inc.

      PRIOR EMPLOYER means an Employee's last employer immediately prior to the
      Employer which is not 8 Predecessor Employer or a Controlled Group member
      and which is named below:

      Chase
      Credit Online

      QUALIFIED JOINT AND SURVIVOR ANNUITY means, for a Participant who has a
      spouse, an immediate survivorship life annuity with installment refund,
      where the survivorship percentage is 50% and the

RESTATEMENT SEPTEMBER 1, 2004              16              ARTICLE I (4-48179)-1

<PAGE>

      Contingent Annuitant is the Participant's spouse. A former spouse will be
      treated as the spouse to the extent provided under a qualified domestic
      relations order as described in Code Section 414(p).

      The amount of benefit payable under the Qualified Joint and Survivor
      Annuity shall be the amount of benefit which may be provided by the
      Participant's Vested Account.

      QUALIFIED NONELECTIVE CONTRIBUTIONS means contributions made by the
      Employer to fund this Plan (other than Elective Deferral Contributions)
      which are 100% vested and subject to the distribution restrictions of Code
      Section 401 (k) when made. See the EMPLOYER CONTRIBUTIONS SECTION of
      Article III and the WHEN BENEFITS START SECTION of Article V.

      QUALIFIED PRERETIREMENT SURVIVOR ANNUITY means a single life annuity with
      installment refund payable to the surviving spouse of a Participant who
      dies before his Annuity Starting Date. A former spouse will be treated as
      the surviving spouse to the extent provided under a qualified domestic
      relations order as described in Code Section 414(p).

      REENTRY DATE means the date a former Active Participant reenters the Plan.
      See the ACTIVE PARTICIPANT SECTION of Article II.

      RETIREMENT DATE means the date a retirement benefit will begin and is a
      Participant's Normal or Late Retirement Date, as the case may be.

      ROLLOVER CONTRIBUTIONS means the Rollover Contributions which are made by
      an Eligible Employee or an Inactive Participant according to the
      provisions of the ROLLOVER CONTRIBUTIONS SECTION of Article III.

      SELF-EMPLOYED INDIVIDUAL means, with respect to any Fiscal Year, an
      individual who has Earned Income for the Fiscal Year [or who would have
      Earned Income but for the fact the trade or business for which this Plan
      is established did not have net profits for such Fiscal Year).

      TOTALLY AND PERMANENTLY DISABLED means that a Participant is disabled, as
      a result of sickness or injury, to the extent that he is prevented from
      engaging in any substantial gainful activity, and is eligible for and
      receives a disability benefit under Title II of the Federal Social
      Security Act.

      TRUST AGREEMENT means an agreement or agreements of trust between the
      Primary Employer and Trustee established for the purpose of holding and
      distributing the Trust Fund under the provisions of the Plan. The Trust
      Agreement may provide for the Investment of all or any portion of the
      Trust Fund in the Annuity Contract or any other investment arrangement.

      TRUST FUND means the total funds held under an applicable Trust Agreement.
      The term Trust Fund when used within a Trust Agreement shall mean only the
      funds held under that Trust Agreement.

      TRUSTEE means the party or parties named in the applicable Trust
      Agreement. The term Trustee as it is used in this Plan is deemed to
      include the plural unless the context clearly indicates the singular is
      meant.

RESTATEMENT SEPTEMBER 1, 2004            17                ARTICLE I (4-48179)-1

<PAGE>

      VALUATION DATE means the date on which the value of the assets of the
      Investment Fund is determined. The value of each Account which is
      maintained under this Plan shall be determined on the Valuation Date. In
      each Plan Year, the Valuation Date shall be the last day of the Plan Year.
      At the discretion of the Plan Administrator, Trustee, or Insurer
      (whichever applies), assets of the Investment Fund may be valued more
      frequently. These dates shall also be Valuation Dates.

      VESTED ACCOUNT means the vested part of a Participant's Account. The
      Participant's Vested Account is determined as follows.

      If the Participant's Vesting Percentage is 100%, his Vested Account equals
      his Account.

      If the Participant's Vesting Percentage is less than 100%, his Vested
      Account equals the sum of (a) and (b) below:

      (a)   The part of the Participant's Account that results from employer
            Contributions made before a prior Forfeiture Date and all other
            Contributions which were 100% vested when made.

      (b)   The balance of the Participant's Account in excess of the amount in
            (a) above multiplied by his Vesting Percentage.

      If the Participant has withdrawn any part of his Account resulting from
      Employer Contributions, other than the vested Employer Contributions
      included in (a) above, the amount determined under this subparagraph (b)
      shall be equal to P(AB + D) - D as defined below:

      P     The Participant's Vesting Percentage.

      AB    The balance of the Participant's Account in excess of the amount in
            (a) above.

      D     The amount of the withdrawal resulting from Employer Contributions,
            other than the vested Employer Contributions included in (a) above.

      The Participant's Vested Account is nonforfeitable.

      VESTING BREAK IN SERVICE means a Vesting Computation Period in which an
      Employee is credited with 500 or fewer Hours-of-Service. An Employee
      incurs a Vesting Break in Service on the last day of a Vesting Computation
      Period in which he has a Vesting Break in Service.

      VESTING COMPUTATION PERIOD means a consecutive 12-month period ending on
      the last day of each Plan Year, including corresponding consecutive
      12-month periods before January 1, 2001.

      VESTING PERCENTAGE means the percentage used to determine the
      nonforfeitable portion of a Participant's Account attributable to Employer
      Contributions which were not 100% vested when made.

      A Participant's Vesting Percentage is shown in the following schedule
      opposite the number of whole years of his Vesting Service.

RESTATEMENT SEPTEMBER 1, 2004               18             ARTICLE I (4-48179)-1

<PAGE>

<TABLE>
<CAPTION>
VESTING SERVICE                      VESTING
 (whole years)                     PERCENTAGE
<S>                                <C>
  Less than 2                           0
      2                                20
      3                                40
      4                                60
   5 or more                          100
</TABLE>

      The Vesting Percentage for a Participant who is an Employee on or after
      the date he reaches Normal Retirement Age shall be 100%. The Vesting
      Percentage for a Participant who is an Employee on the date he becomes
      Totally and Permanently Disabled or dies shall be 100%.

      If the schedule used to determine a Participant's Vesting Percentage is
      changed, the new schedule shall not apply to a Participant unless he is
      credited with an Hour-of-Service on or after the date of the change and
      the Participant's nonforfeitable percentage on the day before the date of
      the change is not reduced under this Plan. The amendment provisions of the
      AMENDMENTS SECTION of Article X regarding changes in the computation of
      the Vesting Percentage shall apply.

      VESTING SERVICE means one year of service for each Vesting Computation
      Period in which an Employee is credited with at least 1,000
      Hours-of-Service.

      However, Vesting Service is modified as follows:

      Service with a Predecessor Employer which did not maintain this Plan
      included:

            An Employee's service with a Predecessor Employer which did not
            maintain this Plan shall be included as service with the Employer.
            An Employee's service with such Predecessor Employer shall be
            counted only if service continued with the Employer without
            interruption. This service excludes service performed while a
            proprietor or partner.

      Prior Employer service included:

            An Employee's service with a Prior Employer shall be included as
            service with the Employer. An Employee's service with such Prior
            Employer shall be counted only if service continued with the
            Employer without interruption.

      Period of Military Duty included:

            A Period of Military Duty shall be included as service with the
            Employer to the extent it has not already been credited. For
            purposes of crediting Hours-of-Service during the Period of Military
            Duty, an Hour-of-Service shall be credited (without regard to the
            501 Hour-of-Service limitation) for each hour an Employee would
            normally have been scheduled to work for the Employer during such
            period.

RESTATEMENT SEPTEMBER 1, 2004             19               ARTICLE I (4-48179)-1

<PAGE>

      Controlled Group service included:

            An Employee's service with a member firm of a Controlled Group while
            both that firm and the Employer were members of the Controlled Group
            shall be included as service with the Employer.

      Yearly Date means January 1, 2001, and the same day of each following
      year.

      YEARS OF SERVICE means an Employee's Vesting Service disregarding any
      modifications which exclude service.

RESTATEMENT SEPTEMBER 1, 2004             20               ARTICLE I (4-48179)-1

<PAGE>

                                   ARTICLE II

                                 PARTICIPATION

SECTION 2.01-ACTIVE PARTICIPANT.

      (a)   An Employee shall first become an Active Participant (begin active
            participation in the Plan) on the earliest Monthly Date on which he
            is an Eligible Employee and has met the eligibility requirement set
            forth below. This date is his Entry Date.

            (1)   He is age 18 or older.

            Each Employee who was an Active Participant under the Plan on August
            31, 2004, shall continue to be an Active Participant if he is still
            an Eligible Employee on September 1, 2004, and his Entry Date shall
            not change.

            If service with a Predecessor Employer is counted for purposes of
            Eligibility Service, an Employee shall be credited with such service
            on the date he becomes an Employee and shall become an Active
            Participant on the earliest Monthly Date on which he is an Eligible
            Employee and has met all of the eligibility requirements above. This
            date is his Entry Date.

            If a person has been an Eligible Employee who has met all of the
            eligibility requirements above, but is not an Eligible Employee on
            the date which would have been his Entry Date, he shall become an
            Active Participant on the date he again becomes an Eligible
            Employee. This date is his Entry Date.

            In the event an Employee who is not an Eligible Employee becomes an
            Eligible Employee, such Eligible Employee shall become an Active
            Participant immediately if such Eligible Employee has satisfied the
            eligibility requirements above and would have otherwise previously
            become an Active Participant had he met the definition of Eligible
            Employee. This date is his Entry Date.

      (b)   An Inactive Participant shall again become an Active Participant
            (resume active participation in the Plan) on the date he again
            performs an Hour-of-Service as an Eligible Employee, This date is
            his Reentry Date.

            Upon again becoming an Active Participant, he shall cease to be an
            Inactive Participant.

      (c)   A former Participant shall again become an Active Participant
            (resume active participation in the Plan) on the date he again
            performs an Hour-of-Service as an Eligible Employee. This date is
            his Reentry Date.

      There shall be no duplication of benefits for a Participant under this
Plan because of more than one period as an Active Participant.

RESTATEMENT SEPTEMBER 1, 2004              21             ARTICLE II (4-48179)-1

<PAGE>

SECTION 2.02--INACTIVE PARTICIPANT.

      An Active Participant shall become an Inactive Participant (stop accruing
benefits under the Plan) on the earlier of the following:

      (a)   the date the Participant ceases to be an Eligible Employee, or

      (b)   the effective date of complete termination of the Plan under Article
            VIII.

      An Employee or former Employee who was an Inactive Participant under the
Plan on August 31, 2004, shall continue to be an Inactive Participant on
September 1, 2004. Eligibility for any benefits payable to the Participant or on
his behalf and the amount of the benefits shall be determined according to the
provisions of the prior document, unless otherwise stated in this document.

SECTION 2.03--CESSATION OF PARTICIPATION.

      A Participant shall cease to be a Participant on the date he is no longer
an Eligible Employee and his Account is zero.

SECTION 2.04--ADOPTING EMPLOYERS - SINGLE PLAN.

      Each of the Controlled Group members listed below is an Adopting Employer.
Each Adopting Employer listed below participates with the Employer in this Plan.
An Adopting Employer's agreement to participate in this Plan shall be in
writing.

      The Employer has the right to amend the Plan. An Adopting Employer does
not have the right to amend the Plan.

      If the Adopting Employer did not maintain its plan before its date of
adoption specified below, its date of adoption shall be the Entry Date for any
of its Employees who have met the requirements in the ACTIVE PARTICIPANT
SECTION of Article II as of that date. Service with and Compensation from an
Adopting Employer shall be included as service with and Compensation from the
Employer. Transfer of employment, without interruption, between an Adopting
Employer and another Adopting Employer or the Employer shall not be considered
an interruption of service. The Employer's Fiscal Year defined in the
DEFINITIONS SECTION of Article I shall be the Fiscal Year used in interpreting
this Plan for Adopting Employers.

      Contributions made by an Adopting Employer shall be treated as
Contributions made by the Employer. Forfeitures arising from those Contributions
shall be used for the benefit of all Participants.

      An employer shall not be an Adopting Employer if it ceases to be a
Controlled Group member. Such an employer may continue a retirement plan for its
Employees in the form of a separate document. This Plan shall be amended to
delete a former Adopting Employer from the list below.

      If (i) an employer ceases to be an Adopting Employer or the Plan is
amended to delete an Adopting Employer and (ii) the Adopting Employer does not
continue a retirement plan for the benefit of its Employees, partial termination
may result and the provisions of Article VIII shall apply.

RESTATEMENT SEPTEMBER 1, 2004              22             ARTICLE II (4-48179)-1

<PAGE>

                               ADOPTING EMPLOYERS

NAME                                         DATE OF ADOPTION

Dealertrack Holdings                         January 1, 2001

Dealertrack/Webalg                           January 1, 2001

RESTATEMENT SEPTEMBER 1, 2004           23                ARTICLE II (4-48179)-1

<PAGE>

                                  ARTICLE III

                                 CONTRIBUTIONS

SECTION 3.01--EMPLOYER CONTRIBUTIONS.

      Employer Contributions shall be made without regard to current or
accumulated net income, earnings or profits of the Employer. Notwithstanding the
foregoing, the Plan shall continue to be designed to qualify as a profit sharing
plan for purposes of Code Sections 401 (a), 402, 412, and 417. Such
Contributions shall be equal to the Employer Contributions as described below:

      (a)   The amount of each Elective Deferral Contribution for a Participant
            shall be equal to a portion of Compensation as specified in the
            elective deferral agreement. An Employee who is eligible to
            participate in the Plan may file an elective deferral agreement with
            the Employer. The Participant shall modify or terminate the elective
            deferral agreement by filing a new elective deferral agreement. The
            elective deferral agreement may not be made retroactively and shall
            remain in effect until modified or terminated.

            The elective deferral agreement to start or modify Elective Deferral
            Contributions shall be effective on the first day of the first pay
            period following the pay period in which the Participant's Entry
            Date (Reentry Date, if applicable) or any following Monthly Date
            occurs. The elective deferral agreement must be entered into on or
            before the date it is effective.

            The elective deferral agreement to stop Elective Deferral
            Contributions may be entered into on any date. Such elective
            deferral agreement shall be effective on the first day of the pay
            period following the pay period in which the elective deferral
            agreement is entered into.

            Elective Deferral Contributions must be a whole percentage of
            Compensation and cannot be less than 1% nor more than 20% of
            Compensation.

            Elective Deferral Contributions are fully (100%) vested and
            nonforfeitable.

      (b)   Matching Contributions.

            (1)   The Employer may make discretionary Matching Contributions.
                  The percentage of Elective Deferral Contributions matched, If
                  any, shall be a percentage as determined by the Employer.

                  Matching Contributions are calculated based on Elective
                  Deferral Contributions and Compensation for the pay period.
                  Matching Contributions shall be made for all persons who were
                  Active Participants at any time during that pay period.

            (2)   The Employer may make additional Matching Contributions if the
                  total Matching Contributions determined below are greater than
                  the amount of Matching Contributions determined in (1) above
                  for the Plan Year. Additional Matching Contributions, If any,
                  shall be made for all persons who were Active Participants at
                  any time during the Plan Year.

RESTATEMENT SEPTEMBER 1, 2004            24              ARTICLE III (4-48179)-1

<PAGE>

                  Total Matching Contributions for the Plan Year shall be a
                  percentage of Elective Deferral Contributions and shall be
                  calculated based on Elective Deferral Contributions and
                  Compensation for the Plan Year. The percentage shall be
                  determined by the Employer. The percentage must be equal to or
                  greater than the percentage determined in (1) above,

                  The amount of additional Matching Contributions, if any, shall
                  be determined by subtracting the Matching Contributions
                  determined in (1) above for the Plan Year from total Matching
                  Contributions for the Plan Year.

            Any percentage determined by the Employer shall apply to all
            eligible persons for the entire Plan Year.

            Matching Contributions are subject to the Vesting Percentage.

      (c)   Qualified Nonelective Contributions may be made for each Plan Year
            in an amount determined by the Employer.

            Qualified Nonelective Contributions are 100% vested and subject to
            the distribution restrictions of Code Section 401(k) when made.

      No Participant shall be permitted to have Elective Deferral Contributions,
as defined in the EXCESS AMOUNTS SECTION of this article, made under this Plan,
or any other qualified plan maintained by the Employer, during any taxable year,
in excess of the dollar limitation contained in Code Section 402(g) in effect at
the beginning of such taxable year.

      An elective deferral agreement (or change thereto) must be made in such
manner and in accordance with such rules as the Employer may prescribe
(including by means of voice response or other electronic system under
circumstances the Employer permits) and may not be made retroactively.

      Employer Contributions are allocated according to the provisions of the
ALLOCATION SECTION of this article.

      A portion of the Plan assets resulting from Employer Contributions (but
not more than the original amount of those Contributions) may be returned if the
Employer Contributions are made because of a mistake of fact or are more than
the amount deductible under Code Section 404 (excluding any amount which is not
deductible because the Plan is disqualified). The amount involved must be
returned to the Employer within one year after the date the Employer
Contributions are made by mistake of fact or the date the deduction is
disallowed, whichever applies. Except as provided under this paragraph and
Article VIII, the assets of the Plan shall never be used for the benefit of the
Employer and are held for the exclusive purpose of providing benefits to
Participants and their Beneficiaries and for defraying reasonable expenses of
administering the Plan.

SECTION 3.01A--ROLLOVER CONTRIBUTIONS.

      A Rollover Contribution may be made by an Eligible Employee or an Inactive
Participant if the following conditions are met:

      (a)   The Contribution is of amounts distributed from a plan that
            satisfies the requirements of Code Section 401 (a) or from a
            "conduit" individual retirement account described in Code Section

RESTATEMENT SEPTEMBER 1, 2004             25             ARTICLE III (4-48179)-1

<PAGE>

            408(d)(3)(A). In the case of an Inactive Participant, the
            Contribution must be of an amount distributed from another plan of
            the Employer, or a plan of a Controlled Group member, that satisfies
            the requirements of Code Section 401 (a).

      (b)   The Contribution is of amounts that the Code permits to be
            transferred to a plan that meets the requirements of Code Section
            401 (a).

      (c)   The Contribution is made in the form of a direct rollover under Code
            Section 401(a)(31) or is a rollover made under Code Section 402(c)
            or 408(d)(3)(A) within 60 days after the Eligible Employee or
            Inactive Participant receives the distribution.

      (d)   The eligible Employee or Inactive Participant furnishes evidence
            satisfactory to the Plan Administrator that the proposed rollover
            meets conditions (a),(b), and (c) above.

      A Rollover Contribution shall be allowed in cash only and must be made
according to procedures set up by the Plan Administrator.

      An outstanding loan made under the transfer plan may be accepted if the
loan could have originated under this plan on the date of the rollover, (except
for a different fixed interest rate than would have been used under this Plan),
and the loan is not in default.

      If the Eligible Employee is not an Active Participant when the Rollover
Contribution is made, he shall be deemed to be an Active Participant only for
the purpose of investment and distribution of the Rollover Contribution.
Employer Contributions shall not be made for or allocated to the Eligible
Employee until the time he meets all of the requirements to become an Active
Participant.

      Rollover Contributions made by an Eligible Employee or an Inactive
Participant shall be credited to his Account. The part of the Participant's
Account resulting from Rollover Contributions is fully (100%) vested and
nonforfeitable at all times. A separate accounting record shall be maintained
for that part of his Rollover Contributions consisting of voluntary
contributions which were deducted from the Participant's gross income for
Federal income tax purposes.

SECTION 3.02--FORFEITURES.

      The Nonvested Account of a Participant shall be forfeited as of the
      earlier of the following:

      (a)   the date the Participant dies (if prior to such date he had ceased
            to be an Employee), or

      (b)   the Participant's Forfeiture Date.

All or a portion of a Participant's Nonvested Account shall be forfeited before
such earlier date if, after he ceases to be an Employee, he receives, or is
deemed to receive, a distribution of his entire Vested Account or a distribution
of his Vested Account derived from Employer Contributions which were not 100%
vested when made, under the RETIREMENT BENEFITS SECTION of Article V, the VESTED
BENEFITS SECTION of Article V, or the SMALL AMOUNTS SECTION of Article X. The
forfeiture shall occur as of the date the Participant receives, or is deemed to
receive, the distribution. If a Participant receives, or is deemed to receive,
his entire Vested Account, his entire Nonvested Account shall be forfeited. If a
Participant receives a distribution of his Vested Account from Employer
Contributions which were not 100% vested when made, but less than his

RESTATEMENT SEPTEMBER 1, 2004             26             ARTICLE III (4-48179)-1

<PAGE>

entire Vested Account from such Contributions, the amount to be forfeited shall
be determined by multiplying his Nonvested Account from such Contributions by a
fraction. The numerator of the fraction is the amount of the distribution
derived from Employer Contributions which were not 100% vested when made and the
denominator of the fraction is his entire Vested Account derived from such
Contributions on the date of distribution.

      A Forfeiture shall also occur as provided in the EXCESS AMOUNTS SECTION of
this article.

      Forfeitures shall be determined at least once during each Plan Year.
Forfeitures may first be used to pay administrative expenses. Forfeitures of
Matching Contributions which relate to excess amounts as provided in the EXCESS
AMOUNTS SECTION of this article, which have not been used to pay administrative
expanses, shall be applied to reduce the earliest Employer Contributions made
after the Forfeitures are determined. Any other Forfeitures which have not been
used to pay administrative expenses shall be applied to reduce the earliest
Employer Contributions made after the Forfeitures are determined. Upon their
application to reduce Employer Contributions, Forfeitures shall be deemed to be
Employer Contributions,

      If a Participant again becomes an Eligible Employee after receiving a
distribution which caused all or a portion of his Nonvested Account to be
forfeited, he shall have the right to repay to the Plan the entire amount of the
distribution he received (excluding any amount of such distribution resulting
from Contributions which were 100% vested when made). The repayment must be made
in a single sum (repayment in installments is not permitted) before the earlier
of the date five years after the date he again becomes an Eligible Employee or
the end of the first period of five consecutive Vesting Breaks in Service which
begin after the date of the distribution.

      If the Participant makes the repayment above, the Plan Administrator shall
restore to his Account an amount equal to his Nonvested Account which was
forfeited on the date of distribution, unadjusted for any investment gains or
losses. If no amount is to be repaid because the Participant was deemed to have
received a distribution, or only received a distribution of Contributions which
were 100% vested when made, and he again performs an Hour-of-Service as an
Eligible Employee within the repayment period, the Plan Administrator shall
restore the Participant's Account as if he had made a required repayment on the
date he performed such Hour-of-Service, Restoration of the Participant's Account
shall include restoration of all Code Section 411(d)(6) protected benefits with
respect to that restored Account, according to applicable Treasury regulations.
Provided, however, the Plan Administrator shall not restore the Nonvested
Account if (i) a Forfeiture Date has occurred after the date of the distribution
and on or before the date of repayment and (ii) that Forfeiture Date would
result in a complete forfeiture of the amount the Plan Administrator would
otherwise restore.

      The Plan Administrator shall restore the Participant's Account by the
close of the Plan Year following the Plan Year in which repayment is made,
Permissible sources for the restoration of the Participant's Account are
Forfeitures or special Employer Contributions. Such special Employer
Contributions shall be made without regard to profits. The repaid and restored
amounts are not included in the Participant's Annual Additions, as defined in
the CONTRIBUTION LIMITATION SECTION of this article.

SECTION 3.03--ALLOCATION.

      A person meets the allocation requirements of this section if he was an
Active Participant at any time during the Plan Year and has at least 1,000
Hours-of-Ssrvice during the latest Accrual Computation Period ending on or
before the last day of the Plan Year. A person shall also meet the requirements
of this section if

RESTATEMENT SEPTEMBER 1, 2004             27             ARTICLE III (4-48179)-1
<PAGE>

he was an Active Participant at any time during the Plan Year and retires,
becomes Totally and Permanently Disabled, or dies.

      Elective Deferral Contributions shall be allocated to Participants for
whom such Contributions are made under the EMPLOYER CONTRIBUTIONS SECTION of
this article. Such Contributions shall be allocated when made and credited to
the Participant's Account.

      Matching Contributions shall be allocated to the persons for whom such
Contributions are made under the EMPLOYER CONTRIBUTIONS SECTION of this article.
Such Contributions calculated based on Elective Deferral Contributions and
Compensation for the pay period shall be allocated when made and credited to the
person's Account. Such Contributions calculated based on Elective Deferral
Contributions and Compensation for the Plan Year shall be allocated as of the
last day of the Plan Year and shall be credited to the person's Account.

      Qualified Nonelective Contributions shall be allocated as of the last day
of the Plan Year to each person who meets the allocation requirements of this
section. Such Qualified Nonelective Contributions shall be allocated only to
Nonhighly Compensated Employees. The amount allocated to such person for the
Plan Year shall be equal to such Qualified Nonelective Contributions multiplied
by the ratio of such person's Annual Compensation for the Plan Year to the total
Annual Compensation of all such persons. This amount shall be credited to the
person's Account.

      If Leased Employees are Eligible Employees, in determining the amount of
Employer Contributions allocated to a person who is a Leased Employee,
contributions provided by the leasing organization which are attributable to
services such Leased Employee performs for the Employer shall be treated as
provided by the Employer. Those contributions shall not be duplicated under this
Plan.

SECTION 3.04--CONTRIBUTION LIMITATION.

      (a)   Definitions. For the purpose of determining the contribution
            limitation set forth in this section, the following terms are
            defined.

            ANNUAL ADDITIONS means the sum of the following amounts credited to
            a Participant's account for the Limitation Year:

            (1)   employer contributions;

            (2)   employee contributions; and

            (3)   forfeitures,

            Annual Additions to a defined contribution plan shall also include
            the following:

            (4)   amounts allocated, after March 31, 1984, to an Individual
                  medical account, as defined in Code Section 415(1)(2), which
                  are part of a pension or annuity plan maintained by the
                  Employer,

            (5)   amounts derived from contributions paid or accrued after
                  December 31, 1985, in taxable years ending after such date,
                  which are attributable to post-retirement medical benefits,

RESTATEMENT SEPTEMBER 1, 2004             28             ARTICLE III (4-48179)-1

<PAGE>

                  allocated to the separate account of a key employee, as
                  defined in Code Section 419A(d)(3), under a welfare benefit
                  fund, as defined in Code Section 419(e), maintained by the
                  Employer: end

            (6)   allocations under a simplified employee pension.

            For this purpose, any Excess Amount applied under (e) and (k) below
            in the Limitation Year to reduce Employer Contributions shall be
            considered Annual Additions for such Limitation Year.

            Compensation means wages within the meaning of Code Section 3401 (a)
            and all other payments of compensation to an Employee by the
            Employer (in the course of the Employer's trade or business) for
            which the Employer is required to furnish the Employee a written
            statement under Code Sections 6041 (d), 6051(a)(3), and 6052.
            Compensation must be determined without regard to any rules under
            Code Section 3401 (a) that limit the remuneration included in wages
            based on the nature or location of the employment or the services
            performed (such as the exception for agricultural labor in Code
            Section 3401(a)(2)). The amount reported in the "Wages, Tips and
            Other Compensation" box on Form W-2 satisfies this definition.

            For any Self-employed Individual, Compensation shall mean Earned
            Income.

            For purposes of applying the limitations of this section,
            Compensation for a Limitation Year is the Compensation actually paid
            or made available in gross income during such Limitation Year.

            For Limitation Years beginning after December 31, 1997, for purposes
            of applying the limitations of this section, Compensation paid or
            made available during such Limitation Year shall include any
            elective deferral (as defined in Code Section 402(g)(3)), and any
            amount which is contributed or deferred by the Employer at the
            election of the Employee and which is not includible in the gross
            income of the Employee by reason of Code Section 125, 132(f)(4), or
            467.

            DEFINED CONTRIBUTION DOLLAR LIMITATION means, for Limitation Years
            beginning after December 31, 1994, $30,000, as adjusted under Code
            Section 415(d).

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

            EXCESS AMOUNT means the excess of the Participant's Annual Additions
            for the Limitation Year over the Maximum Permissible Amount.

            LIMITATION YEAR means the consecutive 12-month period ending on the
            last day of each Plan Year, including corresponding consecutive
            12-month periods before January 1, 2001. If the Limitation Year is
            other than the calendar year, execution of this Plan (or any
            amendment to this Plan changing the Limitation Year) constitutes the
            Employer's adoption of a written resolution electing the Limitation
            Year. If the Limitation Year is amended to a different consecutive
            12-month period,

RESTATEMENT SEPTEMBER 1, 2004             29             ARTICLE III (4-48179)-1

<PAGE>

            the new Limitation Year must begin on a date within the Limitation
            Year in which the amendment is made.

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

            (1)   The Defined Contribution Dollar Limitation, or

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

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

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

                Number of months in the short Limitation Year
                ---------------------------------------------
                                       12

      (b)   If the Participant does not participate in, and has never
            participated in, another qualified plan maintained by the Employer
            or a welfare benefit fund, as defined in Code Section 419(e),
            maintained by the Employer, or an individual medical account, as
            defined in Code Section 415(l)(2), maintained by the Employer, or a
            simplified employee pension, as defined in Code Section 408(k),
            maintained by the Employer, which provides an Annual Addition, the
            amount of Annual Additions which may be credited to the
            Participant's Account for any Limitation Year shall not exceed the
            lesser of the Maximum Permissible Amount or any other limitation
            contained in this Plan. If the Employer Contribution that would
            otherwise be contributed or allocated to the Participant's Account
            would cause the Annual Additions for the Limitation Year to exceed
            the Maximum Permissible Amount, the amount contributed or allocated
            shall be reduced so that the Annual Additions for the Limitation
            Year will equal the Maximum Permissible Amount.

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

      (d)   As soon as is administratively feasible after the end of the
            Limitation Year, the Maximum Permissible Amount for the Limitation
            Year will be determined on the basis of the Participant's actual
            Compensation for the Limitation Year.

      (e)   If a reasonable error in estimating a Participant's Compensation for
            the Limitation Year, a reasonable error in determining the amount of
            elective deferrals (within the meaning of Code Section 402(g)(3))
            that may be made with respect to any individual under the limits of
            Code Section 415, or under other facts and circumstances allowed by
            the Internal Revenue Service, there is an Excess Amount, the excess
            will be disposed of as follows:

RESTATEMENT SEPTEMBER 1, 2004             30             ARTICLE III (4-48179)-1

<PAGE>

            (1)   Any Elective Deferral Contributions (plus attributable
                  earnings), to the extent they would reduce the Excess Amount,
                  will be distributed to the Participant. Concurrently with the
                  distribution of such Elective Deferrel Contributions, any
                  Matching Contributions which relate to any Elective Deferral
                  Contributions distributed in the preceding sentence, to the
                  extent such application would reduce the Excess Amount, will
                  be applied as provided in (2) or (3) below:

            (2)   If after the application of (1) above an Excess Amount still
                  exists, and the Participant is covered by the Plan at the end
                  of the Limitation Year, the Excess Amount in the Participant's
                  Account will be used to reduce Employer Contributions for such
                  Participant in the next Limitation Year, end each succeeding
                  Limitation Year if necessary.

            (3)   If after the application of (1) above an Excess Amount still
                  exists, and the Participant is not covered by the Plan at the
                  end of the Limitation Year, the Excess Amount will be held
                  unallocated in a suspense account. The suspense account will
                  be applied to reduce future Employer Contributions for all
                  remaining Participants in the next Limitation Year, and each
                  succeeding Limitation Year if necessary.

            (4)   If a suspense account is in existence at any time during a
                  Limitation Year pursuant to this (e), it will participate in
                  the allocation of investment gains or losses. If a suspense
                  account is in existence at any time during a particular
                  Limitation Year, all amounts in the suspense account must be
                  allocated and reallocated to Participant's Accounts before any
                  Employer Contributions may be made to the Plan for that
                  Limitation Year. Excess Amounts held in a suspense account may
                  not be distributed to Participants or former Participants.

      (f)   This (f) applies if, in addition to this Plan, the Participant is
            covered under another qualified defined contribution plan maintained
            by the Employer, a welfare benefit fund maintained by the Employer,
            an individual medical account maintained by the Employer, or a
            simplified employee pension maintained by the Employer which
            provides an Annual Addition during any Limitation Year. The Annual
            Additions which may be credited to a Participant's Account under
            this Plan for any such Limitation Year will not exceed the Maximum
            Permissible Amount, reduced by the Annual Additions credited to a
            Participant's account under the other qualified defined contribution
            plans, welfare benefit funds, individual medical accounts, and
            simplified employee pensions for the same Limitation Year. If the
            Annual Additions with respect to the Participant under other
            qualified defined contribution plans, welfare benefit funds,
            individual medical accounts, and simplified employee pensions
            maintained by the Employer are less than the Maximum Permissible
            Amount, and the Employer Contribution that would otherwise be
            contributed or allocated to the Participant's Account under this
            Plan would cause the Annual Additions for the Limitation Year to
            exceed this limitation, the amount contributed or allocated will be
            reduced so that the Annual Additions under all such plans and funds
            for the Limitation Year will equal the Maximum Permissible Amount.
            If the Annual Additions with respect to the Participant under such
            other qualified defined contribution plans, welfare benefit funds,
            individual medical accounts, and simplified employee pensions in the
            aggregate are equal to or greater than the Maximum Permissible
            Amount, no amount will be contributed or allocated to the
            Participant's Account under this Plan for the Limitation Year.

RESTATEMENT SEPTEMBER 1, 2004             31             ARTICLE III (4-48179)-1

<PAGE>

      (g)   Prior to determining the Participant's actual Compensation for the
            Limitation Year, the Employer may determine the Maximum Permissible
            Amount for a Participant in the manner described in (c) above.

      (h)   As soon as administratively feasible after the end of the Limitation
            Year, the Maximum Permissible Amount for the Limitation Year will be
            determined on the basis of the Participant's actual Compensation for
            the Limitation Year.

      (i)   If pursuant to (h) above or as a result of the allocation of
            forfeitures or as a result of a reasonable error in determining the
            amount of elective deferrals (within the meaning of Code Section
            402(g)(3)) that may be made with respect to any individual under the
            limits of Code Section 415, a Participant's Annual Additions under
            this Plan and such other plans would result in an Excess Amount for
            a Limitation Year, the Excess Amount will be deemed to consist of
            the Annual Additions last allocated, except that Annual Additions
            attributable to a simplified employee pension will be deemed to have
            been allocated first, followed by Annual Additions to a welfare
            benefit fund or individual medical account, regardless of the actual
            allocation date.

      (j)   If an Excess Amount was allocated to a Participant on an allocation
            date of this Plan which coincides with an allocation date of another
            plan, the Excess Amount attributed to this Plan will be the product
            of:

            (1)   the total Excess Amount allocated as of such date, times

            (2)   the ratio of (i) the Annual Addition allocated to the
                  Participant for the Limitation Year as of such date under this
                  Plan to (ii) the total Annual Additions allocated to the
                  Participant for the Limitation Year as of such date under this
                  and all other qualified defined contribution plans.

      (k)   Any Excess Amount attributed to this Plan will be disposed of in
            the manner described in (e) above.

SECTION 3.05--EXCESS AMOUNTS.

      (a)   Definitions. For the purposes of this section, the following terms
            are defined:

            ACP means the average (expressed as a percentage) of the
            Contribution Percentages of the Eligible Participants in a group.

            ADP means the average (expressed as a percentage) of the Deferral
            Percentages of the Eligible Participants in a group.

            AGGREGATE LIMIT means the greater of:

            (1)   The sum of:

                  (i)   125 percent of the greater of the ADP of the Nonhighly
                        Compensated Employees for the prior Plan Year or the ACP
                        of the Nonhighly Compensated Employees under the

RESTATEMENT SEPTEMBER 1, 2004             32             ARTICLE III (4-48179)-1

<PAGE>

                        plan subject to Code Section 401(m) for the Plan Year
                        beginning with or within the prior Plan Year of the cash
                        or deferred arrangement, and

                  (ii)  the lesser of 200 percent or 2 percent plus the lesser
                        of such ADP or ACP.

            (2)   The sum of:

                  (i)   125 percent of the lesser of the ADP of the Nonhighly
                        Compensated Employees for the prior Plan Year or the
                        ACP of the Nonhighly Compensated Employees under the
                        plan subject to Code Section 401(m) for the Plan Year
                        beginning with or within the prior Plan Year of the cash
                        or deferred arrangement, and

                  (ii)  the lesser of 200 percent or 2 percent plus the greater
                        Of such ADP or ACP.

            If the Employer has elected to use the current year testing method,
            then, In calculating the Aggregate Limit for a particular Plan Year,
            the Nonhighly Compensated Employees' ADP and ACP for that Plan Year,
            instead of the prior Plan Year, is used.

            CONTRIBUTION PERCENTAGE means the ratio (expressed as a percentage)
            of the Eligible Participant's Contribution Percentage Amounts to the
            Eligible Participant's Compensation for the Plan Year (whether or
            not the Eligible Participant was an Eligible Participant for the
            entire Plan Year). In modification of the foregoing. Compensation
            shall be limited to the Compensation received white an Eligible
            Participant. For an Eligible Participant for whom such Contribution
            Percentage Amounts for the Plan Year are zero, the percentage is
            zero.

            CONTRIBUTION PERCENTAGE Amounts means the sum of the Participant
            Contributions and Matching Contributions (that are not Qualified
            Matching Contributions taken into account for purposes of the ADP
            Test) made under the Plan on behalf of the Eligible Participant for
            the Plan Year. Such Contribution Percentage Amounts shall not
            include Matching Contributions that are forfeited either to correct
            Excess Aggregate Contributions or because the Contributions to which
            they relate are Excess Elective Deferrals, Excess Contributions, or
            Excess Aggregate Contributions. Under such rules as the Secretary of
            the Treasury shall prescribe, in determining the Contribution
            Percentage the Employer may elect to include Qualified Nonelective
            Contributions under this Plan which were not used in computing the
            Deferral Percentage. The Employer may also elect to use Elective
            Deferral Contributions in computing the Contribution Percentage so
            long as the ADP Test is met before the Elective Deferral
            Contributions are used in the ACP Test and continues to be met
            following the exclusion of those Elective Deferral Contributions
            that are used to meet the ACP Test.

            DEFERRAL PERCENTAGE means the ratio (expressed as a percentage) of
            Elective Deferral Contributions under this Plan on behalf of the
            Eligible Participant for the Plan Year to the Eligible Participant's
            Compensation for the Plan Year (whether or not the Eligible
            Participant was an Eligible Participant for the entire Plan Year).
            In modification of the foregoing. Compensation shall be limited to
            the Compensation received while an Eligible Participant. The
            Elective Deferral Contributions used to determine the Deferral
            Percentage shall include Excess Elective Deferrals (other than
            Excess Elective Deferrals of Nonhighly Compensated Employees that
            arise solely from Elective Deferral Contributions made under this
            Plan or any other plans of the Employer or a Controlled Group
            member), but shall exclude Elective Deferral Contributions that are
            used in computing the

RESTATEMENT SEPTEMBER 1, 2004             33             ARTICLE III (4-48179)-1

<PAGE>

            Contribution Percentage (provided the ADR Test is satisfied both
            with and without exclusion of these Elective Deferral
            Contributions). Under such rules as the Secretary of the Treasury
            shall prescribe, the Employer may elect to include Qualified
            Nonelective Contributions and Qualified Matching Contributions under
            this Plan in computing the Deferral Percentage. For an Eligible
            Participant for whom such contributions on his behalf for the Plan
            Year are zero, the percentage is zero.

            ELECTIVE DEFERRAL Contributions means any employer contributions
            made to a plan at the election of a participant, in lieu of cash
            compensation, and shall include contributions made pursuant to a
            salary reduction agreement or other deferral mechanism. With respect
            to any taxable year, a participant's Elective Deferral Contributions
            are the sum of all employer contributions made on behalf of such
            participant pursuant to an election to defer under any qualified
            cash or deferred arrangement described in Code Section 401(k), any
            salary reduction simplified employee pension plan described in Code
            Section 408(k)(6), any SIMPLE IRA plan described in Code Section
            408(p), any eligible deferred compensation plan under Code Section
            457, any plan described under Code Section 501(c)(18), and any
            employer contributions made on behalf of a participant for the
            purchase of an annuity contract under Code Section 403(b) pursuant
            to a salary reduction agreement. Elective Deferral Contributions
            shall not include any deferrals properly distributed as excess
            annual additions.

            ELIGIBLE PARTICIPANT means, for purposes of determining the Deferral
            Percentage, any Employee who is otherwise entitled to make Elective
            Deferral Contributions under the terms of the Plan for the Plan
            Year. Eligible Participant means, for purposes of determining the
            Contribution Percentage, any Employes who is eligible (i) to make a
            Participant Contribution or an Elective Deferral Contribution (if
            the Employer takes such contributions Into account in the
            calculation of the Contribution Percentage), or (ii) to receive a
            Matching Contribution (including forfeitures) or a Qualified
            Matching Contribution. If a Participant Contribution is required as
            a condition of participation in the Plan, any Employee who would be
            a Participant in the Plan if such Employee made such a contribution
            shall be treated as an Eligible Participant on behalf of whom no
            Participant Contributions are made.

            EXCESS AGGREGATE Contributions means, with respect to any Plan Year,
            the excess of:

            (1)   The aggregate Contribution Percentage Amounts taken into
                  account in computing the numerator of the Contribution
                  Percentage actually made on behalf of Highly Compensated
                  Employees for such Plan Year, over

            (2)   The maximum Contribution Percentage Amounts permitted by the
                  ACP Test (determined by hypothetically reducing contributions
                  made on behalf of Highly Compensated Employees in order of
                  their Contribution Percentages beginning with the highest of
                  such percentages).

            Such determination shall be made after first determining Excess
            Elective Deferrals and then determining Excess Contributions.

            EXCESS CONTRIBUTIONS means, with respect to any Plan Year, the
            excess of;

            (1)   The aggregate amount of employer contributions actually taken
                  into account in computing the Deferral Percentage of Highly
                  Compensated Employees for such Plan Year, over

RESTATEMENT SEPTEMBER 1, 2004             34             ARTICLE III (4-48179)-1

<PAGE>

            (2)   The maximum amount of such contributions permitted by the ADP
                  Test (determined by hypothetically reducing contributions made
                  on behalf of Highly Compensated Employees in the order of the
                  Deferral Percentages, beginning with the highest of such
                  percentages).

            Such determination shall be made after first determining Excess
            Elective Deferrals.

            EXCESS ELECTIVE DEFERRALS means those Elective Deferral
            Contributions that are includible In a Participant's gross income
            under Code Section 402(g) to the extent such Participant's Elective
            Deferral Contributions for a taxable year exceed the dollar
            limitation under such Code section. Excess Elective Deferrals shall
            be treated as Annual Additions, as defined in the CONTRIBUTION
            LIMITATION SECTION of this article, under the Plan, unless such
            amounts are distributed no later than the first April 15 following
            the close of the Participant's taxable year.

            MATCHING CONTRIBUTIONS means employer contributions made to this or
            any other defined contribution plan, or to a contract described in
            Code Section 403(b), on behalf of a participant on account of a
            Participant Contribution made by such participant, or on account of
            a participant's Elective Deferral Contributions, under a plan
            maintained by the Employer or a Controlled Group member.

            PARTICIPANT CONTRIBUTIONS means contributions made to the plan by or
            on behalf of a participant that are included In the participant's
            gross income in the year In which made and that are maintained under
            a separate account to which the earnings and losses are allocated.

            QUALIFIED MATCHING CONTRIBUTIONS means Matching Contributions which
            are subject to the distribution and nonforfeitability requirements
            under Code Section 401(k) when made.

            QUALIFIED NONELECTIVE CONTRIBUTIONS means any employer contributions
            (other than Matching Contributions) which an employee may not elect
            to have paid to him in cash instead of being contributed to the plan
            and which are subject to the distribution and nonforfeitability
            requirements under Code Section 401(k) when made.

      (b)   Excess Elective Deferrals. A Participant may assign to this Plan any
            Excess Elective Deferrals made during a taxable year of the
            Participant by notifying the Plan Administrator in writing on or
            before the first following March 1 of the amount of the Excess
            Elective Deferrals to be assigned to the Plan. A Participant is
            deemed to notify the Plan Administrator of any Excess Elective
            Deferrals that arise by taking into account only those Elective
            Deferral Contributions made to this Plan and any other plan of the
            Employer or a Controlled Group member, The Participant's claim for
            Excess Elective Deferrals shall be accompanied by the Participant's
            written statement that if such amounts are not distributed, such
            Excess Elective Deferrals will exceed the limit Imposed on the
            Participant by Code Section 402(g) for the year in which the
            deferral occurred. The Excess Elective Deferrals assigned to this
            Plan cannot exceed the Elective Deferral Contributions allocated
            under this Plan for such taxable year.

            Notwithstanding any other provisions of the Plan, Elective Deferral
            Contributions in an amount equal to the Excess Elective Deferrals
            assigned to this Plan, plus any income and minus any loss allocable
            thereto, shall be distributed no later than April 15 to any
            Participant to whose Account Excess Elective Deferrals were assigned
            for the preceding year and who claims Excess Elective Deferrals for
            such taxable year.

RESTATEMENT SEPTEMBER 1, 2004             35             ARTICLE III (4-48179)-1

<PAGE>

            The Excess Elective Deferrals shall be adjusted for income or loss.
            The income or loss allocable to such Excess Elective Deferrals shall
            be equal to the income or loss allocable to the Participant's
            Elective Deferral Contributions for the taxable year in which the
            excess occurred multiplied by a fraction. The numerator of the
            fraction is the Excess Elective Deferrals. The denominator of the
            fraction is the closing balance without regard to any income or loss
            occurring during such taxable year (as of the end of such taxable
            year) of the Participant's Account resulting from Elective Deferral
            Contributions.

            Any Matching Contributions which were based on the Elective Deferral
            Contributions which are distributed as Excess Elective Deferrals,
            plus any income and minus any loss allocable thereto, shall be
            forfeited.

      (c)   ADP Test. As of the end of each Plan Year after Excess Elective
            Deferrals have been determined, the Plan must satisfy the ADP Test.
            The ADP Test shall be satisfied using the prior year testing method,
            unless the Employer has elected to use the current year testing
            method.

            (1)   Prior Year Testing Method. The ADP for a Plan Year for
                  Eligible Participants who are Highly Compensated Employees for
                  each Plan Year and the prior year's ADP for Eligible
                  Participants who were Nonhighly Compensated Employees for the
                  prior Plan Year must satisfy one of the following tests:

                  (i)   The ADP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year shall
                        not exceed the prior year's ADP for Eligible
                        Participants who were Nonhighly Compensated Employees
                        for the prior Plan Year multiplied by 1.25; or

                  (ii)  The ADP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year;

                        A.    shall not exceed the prior year's ADP for Eligible
                              Participants who were Nonhighly Compensated
                              Employees for the prior Plan Year multiplied by 2,
                              and

                        B.    the difference between such ADPs ia not more than
                              2.

                  If this is not a successor plan, for the first Plan Year the
                  Plan permits any Participant to make Elective Deferral
                  Contributions, for purposes of the foregoing tests, the prior
                  year's Nonhighly Compensated Employees' ADP shall be 3
                  percent, unless the Employer has elected to use the Plan
                  Year's ADP for these Eligible Participants.

            (2)   Current Year Testing Method. The ADP for a Plan Year for
                  Eligible Participants who are Highly Compensated Employees for
                  each Plan Year and the ADP for Eligible Participants who are
                  Nonhighly Compensated Employees for the Plan Year must satisfy
                  one of the following tests:

                  (i)   The ADP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year shall
                        not exceed the ADP for Eligible Participants who are
                        Nonhighly Compensated Employees for the Plan Year
                        multiplied by 1.25; or

RESTATEMENT SEPTEMBER 1, 2004             36             ARTICLE III (4-48179)-1

<PAGE>

                  (ii)  The ADP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year:

                        A.    shall not exceed the ADP for Eligible Participants
                              who are Nonhighly Compensated Employees for the
                              Plan Year multiplied by 2, and

                        B.    the difference between such ADP's is not more than
                              2.

                  If the Employer has elected to use the current year testing
                  method, that election cannot be changed unless (i) the Plan
                  has been using the current year testing method for the
                  preceding five Plan Years, or if less, the number of Plan
                  Years the Plan has been in existence; or (ii) the Plan
                  otherwise meets one of the conditions specified in Internal
                  Revenue Service Notice 98-1 (or superseding guidance) for
                  changing from the current year testing method.

            A Participant is a Highly Compensated Employee for a particular Plan
            Year if he meets the definition of a Highly Compensated Employee in
            effect for that Plan Year. Similarly, a Participant is a Nonhighly
            Compensated Employee for a particular Plan Year if he does not meet
            the definition of a Highly Compensated Employee in effect for that
            Plan Year.

            The Deferral Percentage for any Eligible Participant who is a Highly
            Compensated Employee for the Plan Year and who is eligible to have
            Elective Deferral Contributions (and Qualified Nonelective
            Contributions or Qualified Matching Contributions, or both, if
            treated as Elective Deferral Contributions for purposes of the ADP
            Test) allocated to his account under two or more arrangements
            described in Code Section 401(k) that are maintained by the
            Employer or a Controlled Group member shall be determined as if such
            Elective Deferral Contributions (and, if applicable, such Qualified
            Nonelective Contributions or Qualified Matching Contributions, or
            both) were made under a single arrangement. If a Highly Compensated
            Employee participates in two or more cash or deferred arrangements
            that have different plan years, all cash or deferred arrangements
            ending with or within the same calendar year shall be treated as a
            single arrangement. The foregoing notwithstanding, certain plans
            shall be treated as separate if mandatorily disaggregated under the
            regulations of Code Section 401(k).

            In the event this Plan satisfies the requirements of Code Section
            401(k), 401(a)(4), or 410(b) only if aggregated with one or more
            other plans, or if one or more other plans satisfy the requirements
            of such Code sections only if aggregated with this Plan, than this
            section shall be applied by determining the Deferral Percentage of
            Employees as if all such plans were a single plan. Any adjustments
            to the Nonhighly Compensated Employee ADP for the prior year shall
            be made in accordance with Internal Revenue Service Notice 98-1 (or
            superseding guidance), unless the Employer has elected to use the
            current year testing method. Plans may be aggregated in order to
            satisfy Code Section 401(k) only if they have the same plan year and
            use the same testing method for the ADP Test.

            For purposes of the ADP Test, Elective Deferral Contributions,
            Qualified Nonelective Contributions, and Qualified Matching
            Contributions must be made before the end of the 12-month period
            immediately following the Plan Year to which the contributions
            relate.

RESTATEMENT SEPTEMBER 1, 2004             37             ARTICLE III (4-48179)-1

<PAGE>

            The Employer shall maintain records sufficient to demonstrate
            satisfaction of the ADP Test and the amount of Qualified Nonelective
            Contributions or Qualified Matching Contributions, or both, used in
            such test.

            If the Plan Administrator should determine during the Plan Year that
            the ADP Test is not being met, the Plan Administrator may limit the
            amount of future Elective Deferral Contributions of the Highly
            Compensated Employees.

            Notwithstanding any other provisions of this Plan, Excess
            Contributions, plus any income and minus any loss allocable thereto,
            shall be distributed no later than the last day of each Plan Year to
            Participants to whose Accounts such Excess Contributions were
            allocated for the preceding Plan Year. Excess Contributions are
            allocated to the Highly Compensated Employees with the largest
            amounts of employer contributions taken into account in calculating
            the ADP Test for the year in which the excess arose, beginning with
            the Highly Compensated Employee with the largest amount of such
            employer contributions and continuing in descending order until all
            of the Excess Contributions have been allocated. For purposes of the
            preceding sentence, the "largest amount" is determined after
            distribution of any Excess Contributions. If such excess amounts are
            distributed more than 2 1/2 months after the last day of the Plan
            Year in which such excess amounts arose, a 10 percent excise tax
            shall be imposed on the employer maintaining the plan with respect
            to such amounts.

            Excess Contributions shall be treated as Annual Additions, as
            defined in the CONTRIBUTION LIMITATION SECTION of this article.

            The Excess Contributions shall be adjusted for income or loss. The
            income or loss allocable to such Excess Contributions allocated to
            each Participant shall be equal to the income or loss allocable to
            the Participant's Elective Deferral Contributions (and, if
            applicable, Qualified Nonelective Contributions or Qualified
            Matching Contributions, or both) for the Plan Year in which the
            excess occurred multiplied by a fraction. The numerator of the
            fraction is the Excess Contributions. The denominator of the
            fraction is the closing balance without regard to any income or loss
            occurring during such Plan Year (as of the end of such Plan Year) of
            the Participant's Account resulting from Elective Deferral
            Contributions (and Qualified Nonelective Contributions or Qualified
            Matching Contributions/ or both, if such contributions are included
            in the ADP Test).

            Excess Contributions allocated to a Participant shall be distributed
            from the Participant's Account resulting from Elective Deferral
            Contributions. If such Excess Contributions exceed the balance in
            the Participant's Account resulting from Elective Deferral
            Contributions, the balance shall be distributed from the
            Participant's Account resulting from Qualified Matching
            Contributions (if applicable) and Qualified Nonelective
            Contributions, respectively.

            Any Matching Contributions which were based on the Elective Deferral
            Contributions which are distributed as Excess Contributions, plus
            any income and minus any loss allocable thereto, shall be forfeited.

      (d)   ACP Test. As of the end of each Plan Year, the Plan must satisfy the
            ACP Test. The ACP Test shall be satisfied using the prior year
            testing method, unless the Employer has elected to use the current
            year testing method.

RESTATEMENT SEPTEMBER 1, 2004             38             ARTICLE III (4-48179)-1

<PAGE>

            (1)   Prior Year Testing Method. The ACP for a Plan Year for
                  Eligible Participants who are Highly Compensated Employees for
                  each Plan Year and the prior year's ACP for Eligible
                  Participants who were Nonhighly Compensated Employees for the
                  prior Plan Year must satisfy one of the following tests:

                  (i)   The ACP for the Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year shall
                        not exceed the prior year's ACP for Eligible
                        Participants who were Nonhighly Compensated Employees
                        for the prior Plan Year multiplied by 1.25; or

                  (ii)  The ACP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the plan Year:

                        A.    shall not exceed the prior year's ACP for Eligible
                              Participants who were Nonhighly Compensated
                              Employees for the prior Plan Year multiplied by 2,
                              and

                        B.    the difference between such ACPs is not more than
                              2.

                  If this is not a successor plan, for the first Plan Year the
                  Plan permits any Participant to make Participant
                  Contributions, provides for Matching Contributions, or both,
                  for purposes of the foregoing tests, the prior year's
                  Nonhighly Compensated Employees' ACP shall be 3 percent,
                  unless the Employer has elected to use the Plan Year's ACP for
                  these Eligible Participants.

            (2)   Current Year Testing Method. The ACP for a Plan Year for
                  Eligible Participants who are Highly Compensated Employees for
                  each Plan Year and the ACP for Eligible Participants who are
                  Nonhighly Compensated Employees for the Plan Year must satisfy
                  one of the following tests:

                  (i)   The ACP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the Plan Year shall
                        not exceed the ACP for Eligible Participants who are
                        Nonhighly Compensated Employees for the Plan Year
                        multiplied by 1.25; or

                  (ii)  The ACP for a Plan Year for Eligible Participants who
                        are Highly Compensated Employees for the plan Year:

                        A.    shall not exceed the ACP for Eligible Participants
                              who are Nonhighly Compensated Employees for the
                              Plan Year multiplied by 2, and

                        B.    the difference between such ACPs is not more than
                              2.

                  If the Employer has elected to use the current year testing
                  method, that election cannot be changed unless (i) the Plan
                  has been using the current year testing method for the
                  preceding five Plan Years, or if less, the number of Plan
                  Years the Plan has been in existence; or (ii) the Plan
                  otherwise meets one of the conditions specified in Internal
                  Revenue Service Notice 98-1 for superseding guidance) for
                  changing from the current year testing method.

RESTATEMENT SEPTEMBER 1, 2004             39             ARTICLE III (4-48179)-1

<PAGE>

            A Participant is a Highly Compensated Employee for a particular Plan
            Year if he meets the definition of a Highly Compensated Employee in
            effect for that Plan Year. Similarly, a Participant is a Nonhighly
            Compensated Employee for a particular Plan Year if he does not meet
            the definition of a Highly Compensated Employee in effect for that
            Plan Year.

            Multiple Use. If one or more Highly Compensated Employees
            participate in both a cash or deferred arrangement and a plan
            subject to the ACP Test maintained by the Employer or a Controlled
            Group member, and the sum of the ADP and ACP of those Highly
            Compensated Employees subject to either or both tests exceeds the
            Aggregate Limit, then the Contribution Percentage of those Highly
            Compensated Employees who also participate in a cash or deferred
            arrangement will be reduced in the manner described below for
            allocating Excess Aggregate Contributions so that the limit is not
            exceeded. The amount by which each Highly Compensated Employee's
            Contribution Percentage is reduced shall be treated as an Excess
            Aggregate Contribution. The ADP and ACP of the Highly Compensated
            Employees are determined after any corrections required to meet the
            ADP Test and ACP Test and are deemed to be the maximum permitted
            under such tests for the Plan Year. Multiple use does not occur if
            either the ADP or ACP of the Highly Compensated Employees does not
            exceed 1.25 multiplied by the ADP and ACP, respectively, of the
            Nonhighly Compensated Employees.

            The Contribution Percentage for any Eligible Participant who is a
            Highly Compensated Employee for the Plan Year and who is eligible to
            have Contribution Percentage Amounts allocated to his account under
            two or more plans described in Code Section 401(a) or arrangements
            described in Code Section 401(k) that are maintained by the
            Employer or a Controlled Group member shall be determined as if the
            total of such Contribution percentage Amounts was made under each
            plan. If a Highly Compensated Employee participates in two or more
            cash or deferred arrangements that have different plan years, all
            cash or deferred arrangements ending with or within the same
            calendar year shall be treated as a single arrangement. The
            foregoing notwithstanding, certain plans shall be treated as
            separate if mandatorily disaggregated under the regulations of Code
            Section 401(m).

            In the event this Plan satisfies the requirements of Code Section
            401(m), 401(a)(4), or 410(b) only if aggregated with one or more
            other plans, or if one or more other plans satisfy the requirements
            of such Code sections only if aggregated with this Plan, then this
            section shall be applied by determining the Contribution Percentage
            of Employees as if all such plans were a single plan. Any
            adjustments to the Nonhighly Compensated Employee ACP for the prior
            year shall be made in accordance with Internal Revenue Service
            Notice 98-1 (or superseding guidance), unless the Employer has
            elected to use the current year testing method, Plans may be
            aggregated in order to satisfy Code Section 401(m) only if they have
            the same plan year and use the same testing method for the ACP Test.

            For purposes of the ACP Test, Participant Contributions are
            considered to have been made in the Plan Year in which contributed
            to the Plan. Matching Contributions and Qualified Nonelective
            Contributions will be considered to have been made for a Plan Year
            if made no later than the end of the 12-month period beginning on
            the day after the close of the Plan Year.

            The Employer shall maintain records sufficient to demonstrate
            satisfaction of the ACP Test and the amount of Qualified Nonelective
            Contributions or Qualified Matching Contributions, or both, used in
            such test.

RESTATEMENT SEPTEMBER 1, 2004             40             ARTICLE III (4-48179)-1

<PAGE>

            Notwithstanding any other provisions of this Plan, Excess Aggregate
            Contributions, plus any income and minus any loss allocable thereto,
            shall be forfeited, if not vested, or distributed, if vested, no
            later than the last day of each Plan Year to Participants to whose
            Accounts such Excess Aggregate Contributions were allocated for the
            preceding Plan Year. Excess Aggregate Contributions are allocated to
            the Highly Compensated Employees with the largest Contribution
            Percentage Amounts taken into account in calculating the ACP Test
            for the year in which the excess arose, beginning with the Highly
            Compensated Employee with the largest amount of such Contribution
            Percentage Amounts and continuing in descending order until all of
            the Excess Aggregate Contributions have been allocated. For purposes
            of the preceding sentence, the "largest amount" is determined after
            distribution of any Excess Aggregate Contributions. If such Excess
            Aggregate Contributions are distributed more than 2 1/2 months after
            the last day of the Plan Year In which such excess amounts arose, a
            10 percent excise tax shall be imposed on the employer maintaining
            the plan with respect to such amounts.

            Excess Aggregate Contributions shall be treated as Annual Additions,
            as defined in the CONTRIBUTION LIMITATION SECTION of this article.

            The Excess Aggregate Contributions shall be adjusted for income or
            loss. The income or loss allocable to such Excess Aggregate
            Contributions allocated to each Participant shall be equal to the
            income or loss allocable to the Participant's Contribution
            Percentage Amounts for the Plan Year in which the excess occurred
            multiplied by a fraction. The numerator of the fraction is the
            Excess Aggregate Contributions. The denominator of the fraction is
            the closing balance without regard to any income or loss occurring
            during such Plan Year (as of the end of such Plan Year) of the
            Participant's Account resulting from Contribution Percentage
            Amounts.

            Excess Aggregate Contributions allocated to a Participant shall be
            distributed from the Participant's Account resulting from
            Participant Contributions that are not required as a condition of
            employment or participation or for obtaining additional benefits
            from Employer Contributions. If such Excess Aggregate Contributions
            exceed the balance in the Participant's Account resulting from such
            Participant's Contributions, the balance shall be forfeited, if not
            vested, or distributed, if vested, on a pro-rata basis from the
            Participant's Account resulting from Contribution Percentage
            Amounts.

      (e)   Employer Elections. The Employer has not made an election to use
            the current year testing method.

RESTATEMENT SEPTEMBER 1, 2004             41             ARTICLE III (4-48179)-1

<PAGE>

                                   ARTICLE IV

                           INVESTMENT OF CONTRIBUTIONS

SECTION 4.01--INVESTMENT AND TIMING OF CONTRIBUTIONS.

      The handling of Contributions is governed by the provisions of the Trust
Agreement, the Annuity Contract, and any other funding arrangement in which the
Plan Fund is or may be held or invested. To the extent permitted by the Trust
Agreement, Annuity Contract, or other funding arrangement, the parties named
below shall direct the Contributions to the guaranteed benefit policy portion of
the Annuity Contract, any of the investment options available under the Annuity
Contract, or any of the investment vehicles available under the Trust Agreement
and may request the transfer of amounts resulting from those Contributions
between such investment options and investment vehicles of the transfer of
amounts between the guaranteed benefit policy portion of the Annuity Contract
and such investment options and investment vehicles. A Participant may not
direct the Trustee or Insurer to invest the Participant's Account in
collectibles. Collectibles mean any work of art, rug or antique, metal or gem,
stamp or coin, alcoholic beverage, or other tangible personal property specified
by the Secretary of the Treasury. However, for tax years beginning after
December 31, 1997, certain coins and bullion as provided in Code Section
408(m)(3) shall not be considered collectibles. To the extent that a Participant
who has investment direction fails to give timely direction, the Primary
Employer shall direct the investment of his Account. If the Primary Employer has
investment direction, such Account shall be invested ratably in the guaranteed
benefit policy portion of the Annuity Contract, the investment options available
under the Annuity Contract, or the investment vehicles available under the Trust
Agreement in the same manner as the Accounts of all other Participants who do
not direct their investments. The Primary Employer shall have investment
direction for amounts which have not been allocated to Participants. To the
extent an investment is no longer available, the Primary Employer may require
that amounts currently held in such investment be reinvested in other
investments.

      At least annually, the Named Fiduciary shall review all pertinent Employee
information and Plan data in order to establish the funding policy of the Plan
and to determine appropriate methods of carrying out the Plan's objectives. The
Named Fiduciary shall inform the Trustee and any Investment Manager of the
Plan's short-term and long-term financial needs so the investment policy can be
coordinated with the Plan's financial requirements.

      (a)   Employer Contributions other than Elective Deferral Contributions:
            The Participant shall direct the investment of such Employer
            Contributions and transfer of amounts resulting from those
            Contributions.

      (b)   Elective Deferral Contributions: The Participant shall direct the
            Investment of Elective Deferral Contributions and transfer of
            amounts resulting from those Contributions.

      (c)   Rollover Contributions; The Participant shall direct the investment
            of Rollover Contributions and transfer of amounts resulting from
            those Contributions.

      However, the Named Fiduciary may delegate to the Investment Manager
investment discretion for Contributions and amounts which are not subject to
Participant direction.

RESTATEMENT SEPTEMBER 1, 2004             42              ARTICLE IV (4-48179)-1

<PAGE>

      The Employer shall pay to the Insurer or Trustee, as applicable, the
Elective Deferral Contributions and Qualified Nonelective Contributions for each
Plan Year not later than the end of the 12-month period immediately following
the Plan Year for which they are deemed to be paid.

      All Contributions are forwarded by the Employer to the Trustee to be
deposited in the Trust Fund or to the Insurer to be deposited under the Annuity
Contract, as applicable. Contributions that are accumulated through payroll
deduction shall be paid to the Trustee or Insurer, as applicable, by the earlier
of (i) the date the Contributions can reasonably be segregated from the
Employer's assets, or (ii) the 15th business day of the month following the
month in which the Contributions would otherwise have been paid in cash to the
Participant.

RESTATEMENT SEPTEMBER 1, 2004             43              ARTICLE IV (4-48179)-1

<PAGE>

                                    ARTICLE V

                                    BENEFITS

SECTION 5.01--RETIREMENT BENEFITS.

      On a Participant's Retirement Date, his Vested Account shall be
distributed to him according to the distribution of benefits provisions of
Article VI and the provisions of the SMALL AMOUNTS SECTION of Article X.

SECTION 5.02--DEATH BENEFITS.

      If a Participant dies before his Annuity Starting Date, his Vested Account
shall be distributed according to the distribution of benefits provisions of
Article VI and the provisions of the SMALL AMOUNTS SECTION of Article X.

SECTION 5.03--VESTED BENEFITS.

      If an Inactive Participant's Vested Account is not payable under the SMALL
AMOUNTS SECTION of Article X, he may elect, but is not required, to receive a
distribution of his Vested Account after he ceases to be an Employee. The
Participant's election shall be subject to his spouse's consent as provided in
the ELECTION PROCEDURES SECTION of Article VI. A distribution under this
paragraph shall be a retirement benefit and shall be distributed to the
Participant according to the distribution of benefits provisions of Article VI.

      A Participant may not elect to receive a distribution under the provisions
of this section after he again becomes an Employee until he subsequently ceases
to be an Employee and meets the requirements of this section.

      If an Inactive Participant does not receive an earlier distribution, upon
his Retirement Date or death, his Vested Account shall be distributed according
to the provisions of the RETIREMENT BENEFITS SECTION or the DEATH BENEFITS
SECTION OF Article V.

      The Nonvested Account of an Inactive Participant who has ceased to be an
Employee shall remain a part of his Account until it becomes a Forfeiture.
However, if he again becomes an Employee so that his Vesting Percentage can
increase, the Nonvested Account may become a part of his Vested Account.

SECTION 5.04--WHEN BENEFITS START.

      (a)   Unless otherwise elected, benefits shall begin before the 60th day
            following the close of the Plan Year in which the latest date below
            occurs:

            (1)   The date the Participant attains age 65 (or Normal Retirement
                  Age, if earlier).

            (2)   The 10th anniversary of the Participant's Entry Date.

RESTATEMENT SEPTEMBER 1, 2004             44               ARTICLE V (4-48179)-1

<PAGE>

            (3)   The date the Participant ceases to be an Employee.

            Notwithstanding the foregoing, the failure of a Participant and
            spouse to consent to a distribution while a benefit is immediately
            distributable, within the meaning of the ELECTION PROCEDURES SECTION
            of Article VI, shall be deemed to be an election to defer the start
            of benefits sufficient to satisfy this section.

            The Participant may elect to have his benefits begin after the
            latest date for beginning benefits described above, subject to the
            following provisions of this section. The Participant shall make the
            election in writing. Such election must be made before his Normal
            Retirement Date or the date he ceases to be an Employee, if later.
            The election must describe the form of distribution and the date
            benefits will begin. The Participant shall not elect a date for
            beginning benefits or a form of distribution that would result in a
            benefit payable when he dies which would be more than incidental
            within the meaning of governmental regulations.

            Benefits shall begin on an earlier date if otherwise provided in the
            Plan. For example, the Participant's Retirement Date or Required
            Beginning Date, as defined in the DEFINITIONS SECTION of Article
            VII.

      (b)   The Participant's Vested Account which results from Elective
            Deferral Contributions and Qualified Nonelective Contributions may
            not be distributed to a Participant or to his Beneficiary (or
            Beneficiaries) in accordance with the Participant's or Beneficiary's
            (or Beneficiaries') election, earlier than separation from service,
            death, or disability. Such amount may also be distributed upon:

            (1)   Termination of the Plan, as permitted in Article VIII.

            (2)   The disposition by the Employer, if the Employer is a
                  corporation, to an unrelated corporation of substantially all
                  of the assets, within the meaning of Code Section 409(d)(2),
                  used in a trade or business of the Employer if the Employer
                  continues to maintain the Plan after the disposition, but only
                  with respect to Employees who continue employment with the
                  corporation acquiring such assets.

            (3)   The disposition by the Employer, if the Employer is a
                  corporation, to an unrelated entity of the Employer's interest
                  in a subsidiary, within the meaning of Code Section 409(d)(3),
                  if the Employer continues to maintain the Plan, but only with
                  respect to Employees who continue employment with such
                  subsidiary.

            (4)   The attainment of age 59 1/2 as permitted in the WITHDRAWAL
                  BENEFITS SECTION of this article.

            (5)   The hardship of the Participant as permitted in the WITHDRAWAL
                  BENEFITS SECTION of this article.

            All distributions that may be made pursuant to one or more of the
            foregoing distributable events will be a retirement benefit, and
            shall be distributed to the Participant according to the
            distribution of benefit provisions of Article VI. In addition,
            distributions that are triggered by (1), (2) and (3)

RESTATEMENT SEPTEMBER 1, 2004             45               ARTICLE V (4-48179)-1

<PAGE>

            above must be made in a lump sum. A lump sum shall include a
            distribution of an annuity contract.

SECTION 5.05--WITHDRAWAL BENEFITS.

      A Participant may withdraw any part of his Vested Account resulting from
Rollover Contributions. A Participant may make such a withdrawal at any time.

      A Participant who has attained age 59 1/2 may withdraw any part of his
Vested Account which results from the following Contributions:

      Elective Deferral Contributions

      Matching Contributions

      Qualified Nonelective Contributions

A Participant may make such a withdrawal at any time.

      A Participant may withdraw any part of his Vested Account which results
from the following Contributions:

      Elective Deferral Contributions

      Matching Contributions

in the event of hardship due to an immediate and heavy financial need.
Withdrawals from the Participant's Account resulting from Elective Deferral
Contributions shall be limited to the amount of the Participant's Elective
Deferral Contributions. Immediate and heavy financial need shall be limited to:
(i) expenses incurred of necessary for medical care, described in Code Section
213(d), of the Participant, the Participant's spouse, or any dependents of the
Participant (as defined in Code Section 152); (ii) purchase (excluding mortgage
payments) of a principal residence for the Participant; (iii) payment of
tuition, related educational fees, and room and board expenses, for the next 12
months of post-secondary education for the Participant, his spouse, children, or
dependents; (iv) the need to prevent the eviction of the Participant from his
principal residence or foreclosure on the mortgage of the Participant's
principal residence; or (v) any other distribution which is deemed by the
Commissioner of Internal Revenue to be made on account of immediate and heavy
financial need as provided in Treasury regulations.

      No withdrawal shall be allowed which is not necessary to satisfy such
immediate and heavy financial need. Such withdrawal shall be deemed necessary
only if all of the following requirements are met: (i) the distribution is not
in excess of the amount of the immediate and heavy financial need (including
amounts necessary to pay any Federal, state, or local income taxes or penalties
reasonably anticipated to result from the distribution); (ii) the Participant
has obtained all distributions, other than hardship distributions, and all
nontaxable loans currently available under all plans maintained by the Employer;
(iii) the Plan, and all other plans maintained by the Employer, provide that the
Participant's elective contributions and participant contributions will be
suspended for at least 12 months after receipt of the hardship distribution; and
(iv) the Plan, and all other plans maintained by the Employer, provide that the
Participant may not make elective contributions for the Participant's taxable
year immediately following the taxable year of the hardship distribution in
excess of the applicable limit under Code Section 402(g) for such next taxable
year less the amount of such Participant's elective contributions for the
taxable year of the hardship distribution. The Plan will suspend elective
contributions and participant contributions for 12 months and limit elective
deferrals as

RESTATEMENT SEPTEMBER 1, 2004             46               ARTICLE V (4-48179)-1

<PAGE>

provided in the preceding sentence. A Participant shall not cease to be an
Eligible Participant, as defined in the EXCESS AMOUNTS SECTION of Article III,
merely because his elective contributions or participant contributions are
suspended.

      A request for withdrawal shall be made in such manner and in accordance
with such rules as the Employer will prescribe for this purpose (including by
means of voice response or other electronic means under circumstances the
Employer permits). Withdrawals shall be a retirement benefit and shall be
distributed to the Participant according to the distribution of benefits
provisions of Article VI. A forfeiture shall not occur solely as a result of a
withdrawal,

SECTION 5.06--LOANS TO PARTICIPANTS.

      Loans shall be made available to all Participants on a reasonably
equivalent basis. For purposes of this section, and unless otherwise specified,
Participant means any Participant or Beneficiary who is a party-in-interest as
defined in ERISA. Loans shall not be made to Highly Compensated Employees in an
amount greater than the amount made available to other Participants.

      No loans will be made to any shareholder-employee or Owner-employee. For
purposes of this requirement, a shareholder-employee means an employee or
officer of an electing small business (Subchapter S) corporation who owns (or is
considered as owning within the meaning of Code Section 318(a)(1)), on any day
during the taxable year of such corporation, more than 5 percent of the
outstanding stock of the corporation.

      A loan to a Participant shall be a Participant-directed investment of his
Account. The loan is a Trust Fund investment but no Account other than the
borrowing Participant's Account shall share in the interest paid on the loan or
bear any expense or loss incurred because of the loan.

      The number of outstanding loans shall be limited to one. No more than one
loan shall be approved for any Participant in any 12-month period. The minimum
amount of any loan shall be $1,000.

      Loans must be adequately secured and bear a reasonable rate of interest.

      The amount of the loan shall not exceed the maximum amount that may be
treated as a loan under Code Section 72(p) (rather than a distribution) to the
Participant and shall be equal to the lesser of (a) or (b) below:

      (a)   $50,000, reduced by the highest outstanding loan balance of loans
            during the one-year period ending on the day before the new loan is
            made.

      (b)   The greater of (1) or (2), reduced by (3) below:

            (1)   One-half of the Participant's Vested Account.

            (2)   $ 10,000.

            (3)   Any outstanding loan balance on the date the new loan is made.

RESTATEMENT SEPTEMBER 1, 2004             47               ARTICLE V (4-48179)-1

<PAGE>
For purposes of this maximum, a Participant's Vested Account does not include
any accumulated deductible employee contributions, as defined in Code Section
72(o)(5)(B), and all qualified employer plans, as defined in Code Section
72(p)(4), of the Employer and any Controlled Group member shall be treated as
one plan.

      The foregoing notwithstanding, the amount of such loan shall not exceed 50
percent Of the amount of the Participant's Vested Account. For purposes of this
maximum, a Participant's Vested Account does not include any accumulated
deductible employee contributions, as defined in Code Section 72(o)(5)(8). No
collateral other than a portion of the Participant's Vested Account (as limited
above) shall be accepted. The Loan Administrator shall determine if the
collateral is adequate for the amount of the loan requested.

      A Participant must obtain the consent of his spouse, if any, to the use of
the Vested Account as security for the loan. Spousal consent shall be obtained
no earlier than the beginning of the 90-day period that ends on the date on
which the loan to be so secured is made. The consent must be in writing, must
acknowledge the effect of the loan, and must be witnessed by a plan
representative or a notary public. Such consent shall thereafter be binding with
respect to the consenting spouse or any subsequent spouse with respect to that
loan. A new consent shall be required if the Vested Account is used for
collateral upon renegotiation, extension, renewal, or other revision of the
loan. No consent shall be required if subparagraph (d) of the ELECTION
PROCEDURES SECTION of Article VI applies.

      If a valid spousal consent has been obtained in accordance with the above,
or spousal consent is not required, then, notwithstanding any other provision of
this Plan, the portion of the Participant's Vested Account used as a security
interest held by the Plan by reason of a loan outstanding to the Participant
shall be taken into account for purposes of determining the amount of the Vested
Account payable at the time of the death or distribution, but only if the
reduction is used as repayment of the loan. If spousal consent is required and
less than 100 percent of the Participant's Vested Account (determined without
regard to the preceding sentence) is payable to the surviving spouse, then the
Vested Account shall be adjusted by first reducing the Vested Account by the
amount of the security used as repayment of the loan, and then determining the
benefit payable to the surviving spouse.

      Each loan shall bear a reasonable fixed rate of interest to be determined
by the Loan Administrator. In determining the interest rate, the Loan
Administrator shall take into consideration fixed interest rates currently being
charged by commercial lenders for loans of comparable risk on similar terms and
for similar durations, so that the interest will provide for a return
commensurate with rates currently charged by commercial lenders for loans made
under similar circumstances. The Loan Administrator shall not discriminate among
Participants in the matter of interest rates; but loans granted at different
times may bear different interest rates in accordance with the current
appropriate standards.

      The loan shall by its terms require that repayment (principal and
interest) be amortized in level payments, not less frequently than quarterly,
over a period not extending beyond five years from the date of the loan. If the
loan is used to acquire a dwelling unit, which within a reasonable time
(determined at the time the loan is made) will be used as the principal
residence of the Participant, the repayment period may extend beyond five years
from the date of the loan. The period of repayment for any loan shall be arrived
at by mutual agreement between the Loan Administrator and the Participant and if
the loan is for a principal residence, shall not be made for a period longer
than the repayment period consistent with commercial practices.

      The Participant shall make an application for a loan in such manner and in
accordance with such rules as the Employer shall prescribe for this purpose
(including by means of voice response or other electronic means under
circumstances the Employer permits). The application must specify the amount and
duration requested.

RESTATEMENT SEPTEMBER 1, 2004             48               ARTICLE V (4-48179)-1

<PAGE>

      Information contained in the application for the loan concerning the
income, liabilities, and assets of the Participant will be evaluated to
determine whether there is a reasonable expectation that the Participant will be
able to satisfy payments on the loan as due. Additionally, the Loan
Administrator will pursue any appropriate further investigations concerning the
creditworthiness and credit history of the Participant to determine whether a
loan should be approved.

      Each loan shall be fully documented in the form of a promissory note
signed by the Participant for the face amount of the loan, together with
interest determined as specified above.

      There will be an assignment of collateral to the Plan executed at the time
the loan is made.

      In those cases where repayment through payroll deduction is available,
installments are so payable, and a payroll deduction agreement shall be
executed by the Participant at the time the loan is made. Loan repayments that
are accumulated through payroll deduction shall be paid to the Trustee by the
earlier of (i) the date the loan repayments can reasonably be segregated from
the Employer's assets, or (ii) the 15th business day of the month following the
month in which such amounts would otherwise have been paid in cash to the
Participant.

      Where payroll deduction is not available, payments in cash are to be
timely made. Any payment that is not by payroll deduction shall be made payable
to the Employer or the Trustee, as specified in the promissory note, and
delivered to the Loan Administrator, including prepayments, service fees and
penalties, If any, and other amounts due under the note. The Loan Administrator
shall deposit such amounts into the Plan as soon as administratively
practicable after they are received, but in no event later than the 15th
business day of the month after they are received.

      The promissory note may provide for reasonable late payment penalties and
service fees. Any penalties or service fees shall be applied to all Participants
in a nondiscriminatory manner. If the promissory note so provides, such amounts
may be assessed and collected from the Account of the Participant as part of the
loan balance.

      Each loan may be paid prior to maturity, in part or in full, without
penalty or service fee, except as may be set out in the promissory note.

      The Plan shall suspend loan payments for a period not exceeding one year
during which an approved unpaid leave of absence occurs other than a military
leave of absence. The Loan Administrator shall provide the Participant a written
explanation of the effect of the suspension of payments upon his loan.

      If a Participant separates from service (or takes a leave of absence) from
the Employer because of service in the military and does not receive a
distribution of his Vested Account, the Plan shall suspend loan payments until
the Participant's completion of military service or until the Participant's
fifth anniversary of commencement of military service, if earlier, as permitted
under Code Section 414(u), The Loan Administrator shall provide the Participant
a written explanation of the effect of his military service upon his loan.

      If any payment of principal and interest or any portion thereof, remains
unpaid for more than 90 days after due, the loan shall be in default. For
purposes of Code Section 72(p), the Participant shall then be treated as having
received a deemed distribution regardless of whether or not a distributable
event has occurred.

RESTATEMENT SEPTEMBER 1, 2004             49               ARTICLE V (4-48179)-1

<PAGE>

      Upon default, the Plan has the right to pursue any remedy available by law
to satisfy the amount due, along with accrued interest, including the right to
enforce its claim against the security pledged and execute upon the collateral
as allowed by law. The entire principal balance whether or not otherwise then
due, along with accrued interest, shall become immediately due and payable
without demand or notice, and subject to collection or satisfaction by any
lawful means, including specifically, but not limited to, the right to enforce
the claim against the security pledged and to execute upon the collateral as
allowed by law.

      In the event of default, foreclosure on the note end attachment of
security or use of amounts pledged to satisfy the amount then due shall not
occur until a distributable event occurs in accordance with the Plan, and shall
not occur to an extent greater than the amount then available upon any
distributable event which has occurred under the Plan.

      All reasonable costs and expenses, including but not limited to attorney's
fees, incurred by the Plan in connection with any default or in any proceeding
to enforce any provision of a promissory note or instrument by which a
promissory note for a Participant loan is secured, shall be assessed and
collected from the Account of the Participant as part of the loan balance.

      If payroll deduction is being utilized, in the event that a Participant's
available payroll deduction amounts in any given month are insufficient to
satisfy the total amount, due, there will be an increase in the amount taken
subsequently, sufficient to make up the amount that is then due. If any amount
remains past due more than 90 days, the entire principal amount, whether or not
otherwise then due, along with interest then accrued, shall become due and
payable, as above.

      If the Participant ceases to be an Employee, the balance of the
outstanding loan becomes due and payable, and the Participant's Vested Account
will be used as available for distribution(s) to pay the outstanding loan,
unless the Participant elects a direct rollover of the loan to another plan. The
Participant's Vested Account will not be used to pay any amount due under the
outstanding loan before the date, which is the later of 30 days after:

            the date he ceased to be an Employee; or

            the date of the direct rollover to another plan.

      The Participant may elect to repay the outstanding loan with interest on
the day of repayment. If no distributable event has occurred under the Plan at
the time that the Participant's Vested Account would otherwise be used under
this provision to pay any amount due under the outstanding loan, this will not
occur until the time, or in excess of the extent to which, a distributable event
occurs under the Plan. An outstanding loan will become due and payable in full
60 days after a Participant ceases to be an Employee and a party-in-interest as
defined in ERISA or after complete termination of the Plan.

SECTION 5.07--DISTRIBUTIONS UNDER QUALIFIED DOMESTIC RELATIONS ORDERS.

      The Plan specifically permits distributions to an Alternate Payee under a
qualified domestic relations order as defined in Code Section 414(p), at any
time, irrespective of whether the Participant has attained his earliest
retirement age, as defined in Code Section 414(p), under the Plan. A
distribution to an Alternate Payee before the Participant has attained his
earliest retirement age is available only if the order specifies that
distribution shall be made prior to the earliest retirement age or allows the
Alternate Payee to elect a distribution prior to the earliest retirement age.

RESTATEMENT SEPTEMBER 1, 2004             50               ARTICLE V (4-48179)-1

<PAGE>

      Nothing in this section shall permit a Participant to receive a
distribution at a time otherwise not permitted under the Plan nor shall it
permit the Alternate Payee to receive a form of payment not permitted under the
Plan.

      The benefit payable to an Alternate Payee shall be subject to the
provisions of the SMALL AMOUNTS SECTION of Article X if the value of the benefit
does not exceed $5,000.

      The Plan Administrator shall establish reasonable procedures to determine
the qualified status of a domestic relations order. Upon receiving a domestic
relations order, the Plan Administrator shall promptly notify the Participant
and the Alternate Payee named in the order, in writing, of the receipt of the
order and the Plan's procedures for determining the qualified status of the
order. Within a reasonable period of time after receiving the domestic relations
order, the Plan Administrator shall determine the qualified status of the order
and shall notify the Participant and each Alternate Payee, in writing, of its
determination. The Plan Administrator shall provide notice under this paragraph
by mailing to the individual's address specified in the domestic relations
order, or in a manner consistent With Department of Labor regulations. The Plan
Administrator may treat as qualified any domestic relations order entered into
before January 1, 1985, irrespective of whether it satisfies all the
requirements described in Code Section 414(p).

      If any portion of the Participant's Vested Account is payable during the
period the Plan Administrator is making its determination of the qualified
status of the domestic relations order, a separate accounting shall be made of
the amount payable. If the Plan Administrator determines the order is a
qualified domestic relations order within 18 months of the date amounts are
first payable following receipt of the order, the payable amounts Shall be
distributed in accordance with the order. If the Plan Administrator does not
make its determination of the qualified status of the order within the 18-month
determination period, the payable amounts shall be distributed in the manner the
Plan would distribute if the order did not exist and the order shall apply
prospectively if the Plan Administrator later determines the order is a
qualified domestic relations order.

      The Plan shall make payments or distributions required under this section
by separate benefit checks or other separate distribution to the Alternate
Payee(s).

RESTATEMENT SEPTEMBER 1, 2004             51               ARTICLE V (4-48179)-1
<PAGE>

                                   ARTICLE VI

                            DISTRIBUTION OF BENEFITS

SECTION 6.01--AUTOMATIC FORMS OF DISTRIBUTION.

      Unless an optional form of benefit is selected pursuant to a qualified
election within the election period (see the ELECTION PROCEDURES SECTION of this
article), the automatic form of benefit payable to or on behalf of a Participant
is determined as follows:

      (a)   Retirement Benefits. The automatic form of retirement benefit for a
            Participant who does not die before his Annuity Starting Date shall
            be:

            (1)   The Qualified Joint and Survivor Annuity for a Participant who
                  has a spouse.

            (2)   The Normal Form for a Participant who does not have a spouse.

      (b)   Death Benefits. The automatic form of death benefit for a
            Participant who dies before his Annuity Starting Date shall be:

            (1)   A Qualified Preretirement Survivor Annuity for a Participant
                  who has a spouse to whom he has been continuously married
                  throughout the one-year period ending on the date of his
                  death. The spouse may elect to start receiving the death
                  benefit on any first day of the month on or after the
                  Participant dies and by the date the Participant would have
                  been age 70 1/2. If the spouse dies before benefits start,
                  the Participant's Vested Account, determined as of the date of
                  the spouse's death, shall be paid to the spouse's Beneficiary.

            (2)   A single-sum payment to the Participant's Beneficiary for a
                  Participant who does not have a spouse who is entitled to a
                  Qualified Preretirement Survivor Annuity.

            Before a death benefit will be paid on account of the death of a
            Participant who does not have a spouse who is entitled to a
            Qualified Preretirement Survivor Annuity, it must be established to
            the satisfaction of a plan representative that the Participant does
            not have such a spouse.

SECTION 6.02-OPTIONAL FORMS OF DISTRIBUTION.

      (a)   Retirement Benefits. The optional forms of retirement benefit shall
            be the following: (i) a straight life annuity; (ii) single life
            annuities with certain periods of 5, 10 or 15 years; (iii) a single
            life annuity with installment refund; (iv) survivorship life
            annuities with installment refund and survivorship percentages of
            50%, 66 2/3% or 100%; (v) fixed period annuities for any period of
            whole months which is not less than 60 and does not exceed the Life
            Expectancy, as defined in Article VII, of the Participant where the
            Life Expectancy is not recalculated; and (vi) a full flexibility
            option. A single sum payment is also available.

            The full flexibility option is an optional form of benefit under
            which the Participant receives a distribution each calendar year,
            beginning with the calendar year in which his Annuity Starting Date
            occurs. The Participant may elect the amount to be distributed each
            year (not less than

RESTATEMENT SEPTEMBER 1, 2004              52             ARTICLE VI (4-48179)-1

<PAGE>

            $1,000). The amount payable in his first Distribution Calendar Year,
            as defined in Article VII, must satisfy the minimum distribution
            requirements of Article VII for such year. Distributions for later
            Distribution Calendar Years, as defined in Article VII, must satisfy
            the minimum distribution requirements of Article VII for such years.
            If the Participant's Annuity Starting Date does not occur until his
            second Distribution Calendar Year, as defined in Article VII, the
            amount payable for such year must satisfy the minimum distribution
            requirements of Article VII for both the first and second
            Distribution Calendar Years, as defined in Article VII.

            If the Plan is amended to eliminate or restrict an options) form of
            distribution and the Plan provides a single sum distribution form
            that is Otherwise identical to the optional form of distribution
            eliminated or restricted, the amendment shall not apply to any
            distribution with an Annuity Starting Date earlier than the first
            day of the second Plan Year following the Plan Year in which the
            amendment is adopted.

            Election of an optional form is subject to the qualified election
            provisions of the ELECTION PROCEDURES SECTION of this article and
            the distribution requirements of Article VII.

            Any annuity contract distributed shall be nontransferable. The terms
            of any annuity contract purchased and distributed by the Plan to a
            Participant or spouse shall comply with the requirements of this
            Plan.

      (b)   Death Benefits. The optional forms of death benefit are a single-sum
            payment and any annuity that is an optional form of retirement
            benefit. However, the full flexibility option shall not be available
            if the Beneficiary is not the spouse of the deceased Participant.

            Election of an optional form is subject to the qualified election
            provisions of the ELECTION PROCEDURES SECTION of this article and
            the distribution requirements of Article VII.

SECTION 6.03--ELECTION PROCEDURES.

      The Participant, Beneficiary, or spouse shall make any election under this
section in writing. The Plan Administrator may require such individual to
complete and sign any necessary documents as to the provisions to be made. Any
election permitted under (a) and (b) below shall be subject to the qualified
election provisions of (c) below.

      (a)   Retirement Benefits. A Participant may elect his Beneficiary, or
            Contingent Annuitant and may elect to have retirement benefits
            distributed under any of the optional forms of retirement benefit
            available in the OPTIONAL, FORMS OF DISTRIBUTION SECTION of this
            article.

      (b)   Death Benefits. A Participant may elect his Beneficiary and may
            elect to have death benefits distributed under any of the optional
            forms of death benefit available in the OPTIONAL FORMS OF
            DISTRIBUTION SECTION of this article.

            If the Participant has not elected an optional form of distribution
            for the death benefit payable to his Beneficiary, the Beneficiary
            may, for his own benefit, elect the form of distribution, in like
            manner as a Participant.

RESTATEMENT SEPTEMBER 1, 2004              53            ARTICLE VI  (4-48179)-1

<PAGE>

            The Participant may waive the Qualified Preretirement Survivor
            Annuity by naming someone other than his spouse as Beneficiary.

            In lieu of the Qualified Preretirement Survivor Annuity described in
            the AUTOMATIC FORMS OF DISTRIBUTION SECTION of this article, the
            spouse may, for his own benefit, waive the Qualified Preretirement
            Survivor Annuity by electing to have the benefit distributed under
            any of the optional forms of death benefit available in the OPTIONAL
            FORMS OF DISTRIBUTION SECTION of this article.

      (c)   Qualified Election. The Participant, Beneficiary or spouse may make
            an election at any time during the election period. The Participant,
            Beneficiary, or spouse may revoke the election made for make a new
            election) at any time and any number of times during the election
            period. An election is effective only if it meets the consent
            requirements below.

            (1)   Election Period for Retirement Benefits. The election period
                  as to retirement benefits is the 90-day period ending on the
                  Annuity Starting Date. An election to waive the Qualified
                  Joint and Survivor Annuity may not be made before the date the
                  Participant is provided with the notice of the ability to
                  waive the Qualified Joint and Survivor Annuity. If the
                  Participant elects a full flexibility option, he may revoke
                  his election at any time before his first Distribution
                  Calendar Year, as defined in Article VII. When he elects to
                  have benefits begin again, he shall have a new Annuity
                  Starting Date. His election period for this election is the
                  90-day period ending on the Annuity Starting Date for the
                  optional form of retirement benefit elected.

            (2)   Election Period for Death Benefits. A Participant may make an
                  election as to death benefits at any time before he dies. The
                  spouse's election period begins on the date the Participant
                  dies and ends on the date benefits begin. The Beneficiary's
                  election period begins on the date the Participant dies and
                  ends on the date benefits begin.

                  An election to waive the Qualified Preretirement Survivor
                  Annuity may not be made by the Participant before the date he
                  is provided with the notice of the ability to waive the
                  Qualified Preretirement Survivor Annuity. A Participant's
                  election to waive the Qualified Preretirement Survivor Annuity
                  which is made before the first day of the Plan Year in which
                  he reaches age 35 shall become invalid on such date. An
                  election made by a Participant after he ceases to be an
                  Employee will not become invalid on the first day of the Plan
                  Year in which he reaches age 35 with respect to death benefits
                  from that part of his Account resulting from Contributions
                  made before he ceased to be an Employee.

            (3)   Consent to Election. If the Participant's Vested Account
                  exceeds $5,000, any benefit which is (i) immediately
                  distributable or (ii) payable in a form other than a Qualified
                  Joint and Survivor Annuity or a Qualified Preretirement
                  Survivor Annuity, requires the consent of the Participant and
                  the Participant's spouse (or where either the Participant or
                  the spouse has died, the survivor). Such consent shall also be
                  required if the Participant had previously had an Annuity
                  Starting Date with respect to any portion of such Vested
                  Account.

                  The consent of the Participant or spouse to a benefit which is
                  immediately distributable must not be made before the date the
                  Participant or spouse is provided with the notice of the
                  ability to defer the distribution. Such consent shall be made
                  in writing.

RESTATEMENT SEPTEMBER 1, 2004              54            ARTICLE VI (4-48179)-1

<PAGE>

                  The consent shall not be made more than 90 days before the
                  Annuity Starting Date. Spousal consent is not required for a
                  benefit which is immediately distributable in a Qualified
                  Joint and Survivor Annuity. Furthermore, if spousal consent is
                  not required because the Participant is electing an optional
                  form of retirement benefit that is not a life annuity pursuant
                  to (d) below, only the Participant need consent to the
                  distribution of a benefit payable in a form that is not a life
                  annuity and which is immediately distributable. Neither the
                  consent of the Participant nor the Participant's spouse shall
                  be required to the extent that a distribution is required to
                  satisfy Code Section 401(a)(9) or Code Section 415.

                  In addition, upon termination of this Plan, if the Plan does
                  not offer an annuity option (purchased from a commercial
                  provider), and if the Employer (or any entity within the same
                  Controlled Group) does not maintain another defined
                  contribution plan (other than an employee stock ownership plan
                  as defined in Code Section 4975(e)(7), the Participant's
                  Account balance will, without the Participant's consent, be
                  distributed to the Participant. However, if any entity within
                  the same Controlled Group maintains another defined
                  contribution plan (other than an employee stock ownership plan
                  as defined in Code Section 4975(e)(7)) then the Participant's
                  Account will be transferred, without the Participant's
                  consent, to the other plan if the Participant does not consent
                  to an immediate distribution.

                  A benefit is Immediately distributable if any part of the
                  benefit could be distributed to the Participant (or surviving
                  spouse) before the Participant attains (or would have attained
                  if not deceased) the older of Normal Retirement Age or age 62.

                  If the Qualified Joint and Survivor Annuity is waived, the
                  spouse has the right to limit consent only to a specific
                  Beneficiary or a specific form of benefit. The spouse can
                  relinquish one or both such rights. Such consent shad be made
                  in writing. The consent shall not be made more than 90 days
                  before the Annuity Starting Date. If the Qualified
                  Preretirement Survivor Annuity is waived, the spouse has the
                  right to limit consent only to a specific Beneficiary. Such
                  consent shall be in writing. The spouse's consent shall be
                  witnessed by a plan representative or notary public. The
                  spouse's consent must acknowledge the effect of the election,
                  including that the spouse had the right to limit consent only
                  to a specific Beneficiary or a specific form of benefit, if
                  applicable, and that the relinquishment of one or both such
                  rights was voluntary. Unless the consent of the spouse
                  expressly permits designations by the Participant without a
                  requirement of further consent by the spouse, the spouse's
                  consent must be limited to the form of benefit, if applicable,
                  and the Beneficiary (including any Contingent Annuitant),
                  class of Beneficiaries, or contingent Beneficiary named in the
                  election.

                  Spousal consent is not required, however, if the Participant
                  establishes to the satisfaction of the plan representative
                  that the consent of the spouse cannot be obtained because
                  there is no spouse or the spouse cannot be located. A spouse's
                  consent under this paragraph shall not be valid with respect
                  to any other spouse. A Participant may revoke a prior election
                  without the consent of the spouse. Any new election will
                  require a new spousal consent, unless the consent of the
                  spouse expressly permits such election by the Participant
                  without further consent by the spouse. A spouse's consent may
                  be revoked at any time within the Participant's election
                  period.

RESTATEMENT SEPTEMBER 1,2004               5              ARTICLE VI (4-48179)-1

<PAGE>

      (d)   Special Rule for Profit Sharing Plans. This subparagraph (d) applies
            if the Plan is not a direct or indirect transferee after December
            31, 1984, of a defined benefit plan,-money purchase plan, target
            benefit plan, stock bonus plan, or profit sharing plan which is
            subject to the survivor annuity requirements of Code Sections
            401(a)(11) and 417. If the above condition is met, spousal consent
            is not required for electing an optional form of retirement benefit
            that is not a life annuity. If such condition is not met, such
            consent requirements shall be operative.

SECTION 6.04-NOTICE REQUIREMENTS.

      (a)   Optional Forms of Retirement Benefit and Right to Defer. The Plan
            Administrator shall furnish to the Participant and the Participant's
            spouse a written explanation of the optional forms of retirement
            benefit in the OPTIONAL FORMS OF DISTRIBUTION SECTION of this
            article, including the material features and relative values of
            these options, in a manner that would satisfy the notice
            requirements of Code Section 417(a)(3) and the right of the
            Participant and the Participant's spouse to defer distribution until
            the benefit is no longer immediately distributable.

            The Plan Administrator shall furnish the written explanation by a
            method reasonably calculated to reach the attention of the
            Participant and the Participant's spouse no less than 30 days, and
            no more than 90 days, before the Annuity Starting Date.

            The Participant (and spouse, if applicable) may waive the 30-day
            election period if the distribution of the elected form of
            retirement benefit begins more than 7 days after the Plan
            Administrator provides the Participant (and spouse, if applicable)
            the written explanation provided that: (i) the Participant has been
            provided with information that clearly indicates that the
            Participant has at least 30 days to consider the decision of whether
            or not to elect a distribution and a particular distribution option,
            (it) the Participant is permitted to revoke any affirmative
            distribution election at least until the Annuity Starting Date or,
            if later, at any time prior to the expiration of the 7-day period
            that begins the day after the explanation is provided to the
            Participant, and (iii) the Annuity Starting Date is a date after the
            date that the written explanation was provided to the Participant.

      (b)   Qualified Joint and Survivor Annuity. The Plan Administrator shall
            furnish to the Participant a written explanation of the following:
            the terms and conditions of the Qualified Joint and Survivor
            Annuity; the Participant's right to make, and the effect of, an
            election to waive the Qualified Joint and Survivor Annuity; the
            rights of the Participant's spouse; and the right to revoke an
            election and the effect of such a revocation.

            The Plan Administrator shall furnish the written explanation by a
            method reasonably calculated to reach the attention of the
            Participant no less than 30 days, and no more than 90 days, before
            the Annuity Starting Date.

            The Participant (and spouse, if applicable) may waive the 30-day
            election period if the distribution of the elected form of
            retirement benefit begins more than 7 days after the Plan
            Administrator provides the Participant (and spouse, if applicable)
            the written explanation provided that: (i) the Participant has been
            provided with information that clearly indicates that the
            Participant has at least 30 days to consider whether to waive the
            Qualified Joint and Survivor Annuity and elect (with spousal
            consent, if applicable) a form of distribution other than a
            Qualified Joint and Survivor Annuity, (ii) the Participant is
            permitted to revoke any affirmative distribution election at least
            until the Annuity Starting Date or, if later, at any time prior to
            the expiration of the 7-day

RESTATEMENT SEPTEMBER 1, 2004              56             ARTICLE VI (4-48179)-1

<PAGE>

            period that begins the day after the explanation of the Qualified
            Joint and Survivor Annuity is provided to the Participant, and (iii)
            the Annuity Starting Date is a date after the date that the written
            explanation was provided to the Participant.

            After the written explanation is given, a Participant or spouse may
            make a written request for additional information. The written
            explanation must be personally delivered of mailed (first class
            mail, postage prepaid) to the Participant or spouse within 30 days
            from the date of the written request. The Plan Administrator does
            not need to comply with more than one such request by a Participant
            or spouse.

            The Plan Administrator's explanation shall be written in
            nontechnical language and will explain the terms and conditions of
            the Qualified Joint and Survivor Annuity and the financial effect
            upon the Participant's benefit (in terms of dollars per benefit
            payment) of electing not to have benefits distributed in accordance
            with the Qualified Joint and Survivor Annuity.

      (c)   Qualified Preretirement Survivor Annuity. The Plan Administrator
            shall furnish to the Participant a written explanation of the
            following; the terms and conditions of the Qualified Preretirement
            Survivor Annuity; the Participant's right to make, and the effect
            of, an election to waive the Qualified Preretirement Survivor
            Annuity; the rights of the Participant's spouse; and the right to
            revoke an election and the effect of such a revocation.

            The Plan Administrator shall furnish the written explanation by a
            method reasonably calculated to reach the attention of the
            Participant within the applicable period. The applicable period for
            a Participant is whichever of the following periods ends last:

            (1)   the period beginning one year before the date the individual
                  becomes a Participant and ending one year after such date; or

            (2)   the period beginning one year before the date the
                  Participant's spouse is first entitled to a Qualified
                  Preretirement Survivor Annuity and ending one year after such
                  date.

            If such notice is given before the period beginning with the first
            day of the Plan Year in which the Participant attains age 32 and
            ending with the close of the Plan Year preceding the Plan Year in
            which the Participant attains age 35, an additional notice shall be
            given within such period. If a Participant ceases to be an Employee
            before attaining age 35, an additional notice shall be given within
            the period beginning one year before the date he ceases to be an
            Employee and ending one year after such date.

            After the written explanation is given, a Participant or spouse may
            make a written request for additional information. The written
            explanation must be personally delivered or mailed (first class
            mail, postage prepaid) to the Participant or spouse within 30 days
            from the date of the written request. The Plan Administrator does
            not need to comply with more than one such request by a Participant
            or spouse.

            The Plan Administrator's explanation shall be written in
            nontechnical language and will explain the terms and conditions of
            the Qualified Preretirement Survivor Annuity and the financial
            effect upon the spouse's benefit (in terms of dollars per benefit
            payment) of electing not to have benefits distributed in accordance
            with the Qualified Preretirement Survivor Annuity.

RESTATEMENT SEPTEMBER 1, 2004              57             ARTICLE VI (4-48179)-1

<PAGE>

                                   ARTICLE VII

                            DISTRIBUTION REQUIREMENTS

SECTION 7.01--APPLICATION.

      The optional forms of distribution are only those provided in Article VI.
An optional form of distribution shall not be permitted unless it meets the
requirements of this article. The timing of any distribution must meet the
requirements of this article.

SECTION 7.02--DEFINITIONS.

      For purposes of this article, the following terms are defined:

      Applicable Life Expectancy means Life Expectancy (or Joint and Last
      Survivor Expectancy) calculated using the attained age of the Participant
      (or Designated Beneficiary) as of the Participant's (or Designated
      Beneficiary's) birthday in the applicable calendar year reduced by one for
      each calendar year which has elapsed since the data Life Expectancy was
      first calculated. If Life Expectancy is being recalculated, the Applicable
      Life Expectancy shall be the Life Expectancy so recalculated. The
      applicable calendar year shall be the first Distribution Calendar Year,
      and if Life Expectancy is being recalculated, such succeeding calender
      year.

      Designated Beneficiary means the individual who is designated as the
      beneficiary under the Plan in accordance with Code Section 401(a)(9) and
      the regulations thereunder.

      Distribution Calendar Year means a calendar year for which a minimum
      distribution is required. For distributions beginning before the
      Participant's death, the first Distribution Calendar Year is the calendar
      year immediately preceding the calender year which contains the
      Participant's Required Beginning Date. For distributions beginning after
      the Participant's death, the first Distribution Calendar Year is the
      calendar year in which distributions are required to begin pursuant to (e)
      of the DISTRIBUTION REQUIREMENTS SECTION of this article.

      5-percent Owner means a 5-percent owner as defined in Code Section 416. A
      Participant is treated as a 5-percent Owner for purposes of this article
      if such Participant is a 5-percent Owner at any time during the Plan Year
      ending with or within the calendar year in which such owner attains age 70
      1/2.

      In addition, a Participant is treated as a 5-percent Owner for purposes of
      this article if such Participant becomes a 5-percent Owner in a later Plan
      Year. Such Participant's Required Beginning Date shall not be later than
      the April 1 of the calendar year following the calendar year in which such
      later Plan Year ends.

      Once distributions have begun to a 5-percent Owner under this article,
      they must continue to be distributed, even if the Participant ceases to be
      a 5-percent Owner in a subsequent year.

      JOINT AND LAST SURVIVOR EXPECTANCY means joint and last survivor
      expectancy computed using the expected return multiples in Table VI of
      section 1,72-9 of the Income Tax Regulations.

RESTATEMENT SEPTEMBER 1, 2004              58            ARTICLE VII (4-48179)-1

<PAGE>

      Unless otherwise elected by the Participant by the time distributions are
      required to begin, life expectancies shall be recalculated annually. Such
      election shall be irrevocable as to the Participant and shall apply to all
      subsequent years. The life expectancy of a nonspouse Beneficiary may not
      be recalculated.

      LIFE EXPECTANCY means life expectancy computed using the expected return
      multiples in Table V of section 1.72-9 of the Income Tax Regulations.

      Unless otherwise elected by the Participant (or spouse, in the case of
      distributions described in (e)(2)(iii) of the DISTRIBUTION REQUIREMENTS
      SECTION of this article) by the time distributions are required to begin,
      life expectancy shall be recalculated annually. Such election shall be
      irrevocable as to the Participant (or spouse) and shall apply to all
      subsequent years. The life expectancy of a nonspouse Beneficiary may not
      be recalculated.

      PARTICIPANT'S BENEFIT means:

      (a)   The Account balance as of the last Valuation Date in the calendar
            year immediately preceding the Distribution Calendar Year (valuation
            calendar year) increased by the amount of any contributions or
            forfeitures allocated to the Account balance as of the dates in the
            valuation calendar year after the Valuation Date and decreased by
            distributions made in the valuation calendar year after the
            Valuation Date.

      (b)   Exception for Second Distribution Calender Year. For purposes of (a)
            above, if any portion of the minimum distribution for the first
            Distribution Calendar Year is made in the second Distribution
            Calendar Year on or before the Required Beginning Date, the amount
            of the minimum distribution made in the second Distribution Calendar
            Year shall be treated as if it had been made in the immediately
            preceding Distribution Calendar Year.

      REQUIRED BEGINNING DATE means, for a Participant who is a 5-percent Owner,
      the April 1 of the calendar year following the calendar year in which he
      attains age 70 1/2.

      REQUIRED BEGINNING DATE means, for any Participant who is not a 5-percent
      Owner, the April 1 of the calendar year following the later of the
      calendar year in which he attains age 70 1/2 or the calendar year in which
      he retires.

      The preretirement age 70 1/2 distribution option is only eliminated with
      respect to Participants who reach age 70 1/2 in or after a calendar year
      that begins after the later of December 31, 1998, or the adoption date of
      the amendment which eliminated such option. The preretirement age 70 1/2
      distribution is an optional form of benefit under which benefits payable
      in a particular distribution form (including any modifications that may be
      elected after benefits begin) begin at a time during the period that
      begins on or after January 1 of the calendar year in which the Participant
      attains age 70 1/2 and ends April 1 of the immediately following calendar
      year.

      The options available for Participants who are not 5-percent Owners and
      attained age 70 1/2 in calendar years before the calendar year that begins
      after the later of December 31, 1998, or the adoption date of the
      amendment which eliminated the preretirement age 70 1/2 distribution shall
      be the following. Any such Participant attaining age 70 1/2 in years after
      1995 may elect by April 1 of the calendar year following the calendar year
      in which he attained age 70 1/2 (or by December 31,

RESTATEMENT SEPTEMBER 1, 2004              59           ARTICLE VII (4-48179)-1

<PAGE>

      1997 in the case of a Participant attaining age 70 1/2 in 1996) to defer
      distributions until the calender year following the calendar year in which
      he retires. Any such Participant attaining age 70 1/2 in years prior to
      1997 may elect to stop distributions which are not purchased annuities and
      recommence by the April 1 of the calendar year following the year in
      which he retires. There shall be a new Annuity Starting Date upon
      recommencement.

SECTION 7.O3--DISTRIBUTION REQUIREMENTS.

      (a)   General Rules.

            (1)   Subject to the AUTOMATIC FORMS OF DISTRIBUTION SECTION of
                  Article VI, joint and survivor annuity requirements, the
                  requirements of this article shall apply to any distribution
                  of a Participant's interest and shall take precedence over any
                  inconsistent provisions of this Plan. Unless otherwise
                  specified, the provisions of this article apply to calender
                  years beginning after December 31, 1984.

            (2)   All distributions required under this article shall be
                  determined and made in accordance with the proposed
                  regulations under Code Section 401(a)(9), including the
                  minimum distribution incidental benefit requirement of section
                  1.401 (a)(9)-2 of the proposed regulations.

            (3)   With respect to distributions under the Plan made on or after
                  June 14, 2001, for calendar years beginning on or after
                  January 1, 2001, the Plan will apply the minimum distribution
                  requirements of Code Section 401(a)(9) in accordance with the
                  regulations under Code Section 401 (a)(9) that were proposed
                  on January 17, 2001 (the 2001 Proposed Regulations),
                  notwithstanding any provision of the Plan to the contrary. If
                  the total amount of required minimum distributions made to a
                  Participant for 2001 prior to June 14, 2001, are equal to or
                  greater than the amount of required minimum distributions
                  determined under the 2001 Proposed Regulations, then no
                  additional distributions are required for such Participant for
                  2001 on or after such date. If the total amount of required
                  minimum distributions made to a Participant for 2001 prior to
                  June 14, 2001, are less than the amount determined under the
                  2001 Proposed Regulations, then the amount of required minimum
                  distributions for 2001 on or after such date will be
                  determined so that the total amount of required minimum
                  distributions for 2001 is the amount determined under the 2001
                  Proposed Regulations. These provisions shall continue in
                  effect until the last calendar year beginning before the
                  effective date of final regulations under Code Section
                  401(a)(9) or such other data as may be published by the
                  Internal Revenue Service.

      (b)   Required Beginning Date. The entire interest of a Participant must
            be distributed or begin to be distributed no later than the
            Participant's Required Beginning Date.

      (c)   Limits on Distribution Periods. As of the first Distribution
            Calendar Year, distributions, if not made in a single sum, may only
            be made over one of the following periods Cor combination thereof):

            (1)   the life of the Participant,

            (2)   the life of the Participant and a Designated Beneficiary,

RESTATEMENT SEPTEMBER 1, 2004              60            ARTICLE VII (4-48179)-1

<PAGE>

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

      (4)   a period certain not extending beyond the Joint and Last Survivor
            Expectancy of the Participant and a Designated Beneficiary.

(d)   Determination of Amount to be Distributed Each Year. If the Participant's
      interest is to be distributed in other than a single sum, the following
      minimum distribution rules shall apply on or after the Required Beginning
      Date:

      (1)   Individual Account.

            (i)   If a Participant's Benefit is to be distributed over

                  A.    a period not extending beyond the Life Expectancy of the
                        Participant or the Joint Life and Last Survivor
                        Expectancy of the Participant and the Participant's
                        Designated Beneficiary, or

                  B.    a period not extending beyond the Life Expectancy of the
                        Designated Beneficiary,

                  the amount required to be distributed for each calendar year
                  beginning with the distributions for the first Distribution
                  Calendar Year, must be at least equal to the quotient obtained
                  by dividing the Participant's Benefit by the Applicable life
                  Expectancy.

            (ii)  For calendar years beginning before January 1, 1983, if the
                  Participant's spouse is not the Designated Beneficiary, the
                  method of distribution selected must assure that at least 50
                  percent of the present value of the amount available for
                  distribution is paid within the Life Expectancy of the
                  Participant.

            (iii) For calendar years beginning after December 31, 1988, the
                  amount to be distributed each year, beginning with
                  distributions for the first Distribution Calendar Year shall
                  not be less than the quotient obtained by dividing the
                  Participant's Benefit by the lesser of:

                  A.    the Applicable Life Expectancy, or

                  B.    if the Participant's spouse is not the Designated
                        Beneficiary, the applicable divisor determined from the
                        table set forth in Q&A-4 of section 1.401(a)(9)-2 of the
                        proposed regulations.

                  Distributions after the death of the Participant shall be
                  distributed using the Applicable Life Expectancy in (1)(i)
                  above as the relevant divisor without regard to section 1.401
                  (a)(9)-2 of the proposed regulations.

            (iv)  The minimum distribution required for the Participant's first
                  Distribution Calendar Year must be made an or before the
                  Participant's Required Beginning Date. The minimum
                  distribution for other calendar years, including the minimum
                  distribution for

RESTATEMENT SEPTEMBER 1,2004               61           ARTICLE VII (4-48179)-1

<PAGE>

                  the Distribution Calendar Year in which the Participant's
                  Required Beginning Date occurs, must be made on or before
                  December 31 of that Distribution Calendar Year.

      (2)   Other Forms. If the Participant's Benefit is distributed in the form
            of an annuity purchased from an insurance company, distributions
            thereunder shall be made in accordance with the requirements of Code
            Section 401(a)(9) and the proposed regulations thereunder.

(e)   Death Distribution Provisions.

      (1)   Distribution Beginning, Before Death. If the Participant dies after
            distribution of his interest has begun, the remaining portion of
            such interest will continue to be distributed at least as rapidly as
            under the method of distribution being used prior to the
            Participant's death.

      (2)   Distribution Beginning After Death.

            (i)   If the Participant dies before distribution of his interest
                  begins, distribution of the Participant's entire interest
                  shall be completed by December 31 of the calendar year
                  containing the fifth anniversary of the Participant's death
                  except to the extent that an election is made to receive
                  distributions in accordance with A or 8 below:

                  A.    if any portion of the Participant's interest is payable
                        to a Designated Beneficiary, distributions may be made
                        over the life or over a period certain not greater than
                        the Life Expectancy of the Designated Beneficiary
                        beginning on or before December 31 of the calender year
                        immediately following the calendar year in which the
                        Participant died;

                  B.    if the Designated Beneficiary is the Participant's
                        surviving spouse, the date distributions are required to
                        begin in accordance with A above shall not be earlier
                        than the later of:

                        1.    December 31 of the calendar year immediately
                              following the calendar year in which the
                              Participant died, or

                        2.    December 31 of the calendar year in which the
                              Participant would have attained age 70 1/2.

            (ii)  If the Participant has not made an election pursuant to this
                  (e)(2) by the time of his death, the Participant's Designated
                  Beneficiary must elect the method of distribution no later
                  than the earlier of:

                  A.    December 31 of the calendar year in which distributions
                        would be required to begin under this subparagraph, or

                  B.    December 31 of the calendar-year which contains the
                        fifth anniversary of the date of death of the
                        Participant.

RESTATEMENT SEPTEMBER 1,2004               62           ARTICLE VII (4-48179)-1

<PAGE>

            (iii) If the Participant has no Designated Beneficiary, or if the
                  Designated Beneficiary does not elect a method of
                  distribution, distribution of the Participant's entire
                  interest must be completed by December 31 of the calendar year
                  containing the fifth anniversary of the Participant's death.

      (3)   For purposes of (e)(2) above, if the surviving spouse dies after the
            Participant, but before payments to such spouse begin, the
            provisions of (e)(2) above, with the exception of (e)(2)(i)(B)
            therein, shall be applied as if the surviving spouse were the
            Participant.

      (4)   For purposes of this (e), distribution of a Participant's interest
            is considered to begin on the Participant's Required Beginning Date
            (or if (e)(3) above is applicable, the date distribution is required
            to begin to the surviving spouse pursuant to (e)(2) above). If
            distribution in the form of an annuity irrevocably begins to the
            Participant before the Required Beginning Date, the date
            distribution is considered to begin is the date distribution
            actually begins.

RESTATEMENT SEPTEMBER 1,2004               63            ARTICLE VII (4-48179)-1

<PAGE>

                                  ARTICLE VIII

                             TERMINATION OF THE PLAN

      The Employer expects to continue the Plan indefinitely but reserves the
right to terminate the Plan in whole or in part at any time upon giving written
notice to all parties concerned. Complete discontinuance of Contributions
constitutes complete termination of the Plan.

      The Account of each Participant shall be fully (100%) vested and
nonforfeitable as of the effective date of complete termination of the Plan. The
Account of each Participant who is included in the group of Participants deemed
to be affected by the partial termination of the Plan shall be fully (100%)
vested and nonforfeitable as of the effective date of the partial termination of
the Plan. The Participant's Account shall continue to participate in the
earnings credited, expenses charged, and any appreciation or depreciation of the
Investment Fund until his Vested Account is distributed.

      A Participant's Account which does not result from the Contributions
listed below may be distributed to the Participant after the effective date of
the complete termination of the Plan:

      Elective Deferral Contributions

      Qualified Nonelective Contributions

A Participant's Account resulting from Such Contributions may be distributed
upon complete termination of the Plan, but only if neither the Employer nor any
Controlled Group member maintain or establish a successor defined contribution
plan (other than an employer stock ownership plan as defined in Code Section
4975(e)(7), a simplified employee pension plan as defined in Code Section 408(k)
or a SIMPLE IRA plan as defined in Code Section 408(p)) and such distribution is
made in a lump sum. A distribution under this article shall be a retirement
benefit and shall be distributed to the Participant according to the provisions
of Article VI.

      The Participant's entire Vested Account shall be paid in a single sum to
the Participant as of the effective date of complete termination of the Plan if
(i) the requirements for distribution of Elective Deferral Contributions in the
above paragraph are met and (ii) consent of the Participant is not required in
the ELECTION PROCEDURES SECTION of Article VI to distribute a benefit which is
immediately distributable. This is a small amounts payment. The small amounts
payment is in full settlement of all benefits otherwise payable.

      Upon complete termination of the Plan, no more Employees shall become
Participants and no more Contributions shall be made.

      The assets of this Plan shall not be paid to the Employer at any time,
except that, after the satisfaction of all liabilities under the Plan, any
assets remaining may be paid to the Employer. The payment may not be made if it
would contravene any provision of law.

RESTATEMENT SEPTEMBER 1, 2004              64          ARTICLE VIII (4-48179)-1

<PAGE>

                                   ARTICLE IX

                           ADMINISTRATION OF THE PLAN

SECTION 9.01--ADMINISTRATION.

      Subject to the provisions of this article, the Plan Administrator has
complete control of the administration of the Plan. The Plan Administrator has
all the powers necessary for it to properly carry out its administrative duties.
Not in limitation, but in amplification of the foregoing, the Plan Administrator
has complete discretion to construe or interpret the provisions of the Plan,
including ambiguous provisions, if any, and to determine all questions that may
arise under the Plan, including all questions relating to the eligibility of
Employees to participate in the Plan and the amount of benefit to which any
Participant, Beneficiary, spouse or Contingent Annuitant may become entitled.
The Plan Administrator's decisions upon all matters within the scope of its
authority shall be final.

      Unless otherwise set out in the Plan or Annuity Contract, the Plan
Administrator may delegate recordkeeping and other duties which are necessary
for the administration of the Plan to any person or firm which agrees to accept
such duties. The Plan Administrator shall be entitled to rely upon all tables,
valuations, certificates and reports furnished by the consultant or actuary
appointed by the Plan Administrator and upon all opinions given by any counsel
selected or approved by the Plan Administrator.

      The Plan Administrator shall receive all claims for benefits by
Participants, former Participants, Beneficiaries, spouses, and Contingent
Annuitants. The Plan Administrator shall determine all facts necessary to
establish the right of any Claimant to benefits and the amount of those benefits
under the provisions of the Plan. The Plan Administrator may establish rules and
procedures to be followed by Claimants in filing claims for benefits, in
furnishing and verifying proofs necessary to determine age, and in any other
matters required to administer the Plan.

SECTION 9.02--EXPENSES.

      Expenses of the Plan, to the extent that the Employer does not pay such
expenses, may be paid out of the assets of the Plan provided that such payment
is consistent with ERISA. Such expenses include, but are not limited to,
expenses for bonding required by ERISA; expenses for recordkeeping and other
administrative services; fees and expenses of the Trustee or Annuity Contract;
expenses for investment education service; and direct costs that the Employer
incurs with respect to the Plan.

SECTION 9.03--RECORDS.

      All acts and determinations of the Plan Administrator shall be duly
recorded. All these records, together with other documents necessary for the
administration of the Plan, shall be preserved in the Plan Administrator's
custody.

      Writing (handwriting, typing, printing), photostating, photographing,
microfilming, magnetic impulse, mechanical or electrical recording, or other
forms of data compilation shall be acceptable means of keeping records.

RESTATEMENT SEPTEMBER 1, 2004              65            ARTICLE IX (4-48179)-1

<PAGE>

SECTION 9.04--INFORMATION AVAILABLE.

      Any Participant in the Plan or any Beneficiary may examine copies of the
Plan description, latest annual report, any bargaining agreement, this Plan, the
Annuity Contract or any other instrument under which the Plan was established or
is operated. The Plan Administrator shall maintain all of the items listed in
this section in its office, or in such other place or places as it may designate
in order to comply with governmental regulations. These items may be examined
during reasonable business hours. Upon the written request of a Participant or
Beneficiary receiving benefits under the Plan, the Plan Administrator shall
furnish him with a copy of any of these items. The Plan Administrator may make a
reasonable charge to the requesting person for the copy.

SECTION 9.05--CLAIM AND APPEAL PROCEDURES.

      A Claimant must submit any required forms and pertinent information when
making a claim for benefits under the Plan.

      If a claim for benefits under the Plan is denied, the Plan Administrator
shall provide adequate written notice to the Claimant whose claim for benefits
under the Plan has been denied. The notice must be furnished within 90 days of
the date that the claim is received by the Plan Administrator. The Claimant
shall be notified in writing within this initial 90-day period if special
circumstances require an extension of time needed to process the claim and the
date by which the Plan Administrator's decision is expected to be rendered. The
written notice shall be furnished no later than 180 days after the date the
claim was received by the Plan Administrator.

      The Plan Administrator's notice to the Claimant shall specify the reason
for the denial; specify references to pertinent Plan provisions on which denial
is based; describe any additional material and information needed for the
Claimant to perfect his claim for benefits; explain why the material and
information is needed; inform the Claimant that any appeal he wishes to make
must be in writing to the Plan Administrator within 60 days after receipt of the
Plan Administrator's notice of denial of benefits and that failure to mate the
written appeal within such 60-day period renders the Plan Administrator's
determination of such denial final, binding and conclusive.

      If the Claimant appeals to the Plan Administrator, the Claimant for his
authorized representative) may submit in writing whatever issues and comments
the Claimant (or his authorized representative) feels are pertinent. The
Claimant (or his authorized representative) may review pertinent Plan documents.
The Plan Administrator shall reexamine all facts related to the appeal and make
a final determination as to whether the denial of benefits is justified under
the circumstances. The Plan Administrator shall advise the Claimant of its
decision within 60 days of his written request for review, unless special
circumstances (such as a hearing) would make rendering a decision within the
60-day limit unfeasible. The Claimant must be notified within the 60-day limit
if an extension is necessary. The Plan Administrator shall render a decision on
a claim for benefits no later than 120 days after the request for review is
received.

SECTION 9.06--DELEGATION OF AUTHORITY.

      All or any part of the administrative duties and responsibilities under
this article may be delegated by the Plan Administrator to a retirement
committee. The duties and responsibilities of the retirement committee shall be
set out in a separate written agreement.

RESTATEMENT SEPTEMBER 1, 2004              66            ARTICLE IX  (4-48179)-1

<PAGE>

SECTION 9.07--EXERCISE OF DISCRETIONARY AUTHORITY.

      The Employer, Plan Administrator, and any other person or entity who has
authority with respect to the management, administration, or investment of the
Plan may exercise that authority in its/his full discretion, subject only to the
duties imposed under ERISA. This discretionary authority includes, but is not
limited to, the authority to make any and all factual determinations and
interpret all terms and provisions of the Plan documents relevant to the issue
under consideration. The exercise of authority will be binding upon all persons;
will be given deference in all courts of law; and will not be overturned or set
aside by any court of law unless found to be arbitrary and capricious or made in
bad faith.

SECTION 9.08--TRANSACTION PROCESSING.

      Transactions (including, but not limited to, investment directions,
trades, loans, and distributions) shall be processed as soon as administratively
practicable after proper directions are received from the Participant or such
other parties. No guarantee is made by the Plan, Plan Administrator, Trustee,
Insurer, or Employer that such transactions will be processed on a daily or
other basis, and no guarantee is made in any respect regarding the processing
time of such transactions.

      Notwithstanding any other provision of the Plan, the Employer, the Plan
Administrator, or the Trustee reserves the right to not value an investment
Option on any given Valuation Date for any reason deemed appropriate by the
Employer, the Plan Administrator, or the Trustee.

      Administrative practicality will be determined by legitimate business
factors (including, but not limited to, failure of systems or computer programs,
failure of the means of the transmission of data, force majeure, the failure of
a service provider to timely receive values or prices, end correction for errors
or omissions or the errors or omissions of any service provider) and in no event
will be deemed to be less then 14 days. The processing date of a transaction
shall be binding for all purposes of the Plan and considered the applicable
Valuation Date for any transaction.

RESTATEMENT SEPTEMBER 1, 2004              67            ARTICLE IX (4-48179)-1

<PAGE>

                                    ARTICLE X

                               GENERAL PROVISIONS

SECTION 10.01--AMENDMENTS.

      The Employer may amend this Plan at any time, including any remedial
retroactive changes (within the time specified by Internal Revenue Service
regulations), to comply with any law or regulation issued by any governmental
agency to which the Plan is subject.

      An amendment may not diminish or adversely affect any accrued interest or
benefit of Participants or their Beneficiaries nor allow reversion or diversion
of Plan assets to the Employer at any time, except as may be required to comply
with any law or regulation issued by any governmental agency to which the Plan
is subject.

      No amendment to this Plan shall be effective to the extent that it has the
effect of decreasing a Participant's accrued benefit. However, a Participant's
Account may be reduced to the extent permitted under Code Section 412(c)(8). For
purposes of this paragraph, a Plan amendment which has the effect of decreasing
a Participant's Account with respect to benefits attributable to service before
the amendment shall be treated as reducing an accrued benefit. Furthermore, if
the vesting schedule of the Plan is amended, in the case of an Employee who is a
Participant as of the later of the date such amendment is adopted or the date it
becomes effective, the nonforfeitable percentage (determined as of such date) of
such Employee's right to his employer-derived accrued benefit shall not be less
than his percentage computed under the Plan without regard to such amendment.

      No amendment to the Plan shall be effective to eliminate of restrict an
optional form of benefit with respect to benefits attributable to service before
the amendment except as provided in the MERGERS AND DIRECT TRANSFERS SECTION of
this article and below:

      (a)   The Plan is amended to eliminate or restrict the ability of a
            Participant to receive payment of his Account balance under a
            particular optional form of benefit and the amendment satisfies the
            condition in (1) and the Plan satisfies the condition in (2) below:

            (1)   The amendment provides a single sum distribution form that is
                  otherwise identical to the optional form of benefit eliminated
                  or restricted. For purposes of this condition (1), a single
                  sum distribution form is otherwise identical only if it is
                  identical in all respects to the eliminated or restricted
                  optional form of benefit (or would be identical except that it
                  provides greater rights to the Participant) except with
                  respect to the timing of payments after commencement.

            (2)   The Plan provides that the amendment shall not apply to any
                  distribution with an Annuity Starting Date earlier than the
                  earlier of:

                  (i)   the 90th day after the date the Participant receiving
                        the distribution has been furnished a summary that
                        reflects the amendment and that satisfies the ERISA
                        requirements at 29 CFR 2520.104b-3 relating to a summary
                        of material modifications, or

RESTATEMENT SEPTEMBER 1, 2004              68             ARTICLE X (4-48179)-1

<PAGE>

                  (ii)  the first day of the second Plan Year following the Plan
                        Year in which the amendment is adopted.

      (b)   The Plan is amended to eliminate or restrict in-kind distributions
            and the conditions in Q&A 2(b)(2)(iii) in section 1.411(d)-4 of the
            regulations are met.

      If, as a result of an amendment, an Employer Contribution is removed that
is not 100% immediately vested when made, the applicable vesting schedule shall
remain in effect after the date of such amendment. The Participant shall not
become immediately 100% vested in such Contributions as a result of the
elimination of such Contribution except as otherwise specifically provided in
the Plan.

      An amendment shall not decrease a Participant's vested interest in the
Plan. If an amendment to the Plan, or a deemed amendment in the case of a change
in top-heavy status of the Plan as provided in the MODIFICATION OF VESTING
REQUIREMENTS SECTION of Article XI, changes the computation of the percentage
used to determine that portion of a Participant's Account attributable to
Employer Contributions which is nonforfeitable (whether directly or indirectly),
each Participant or former Participant.

      (c)   who has completed at least three Years of Service on the date the
            election period described below ends (five Years of Service if the
            Participant does not have at least one Hour-of-Service in a Plan
            Year beginning after December 31, 1988) and

      (d)   whose nonforfeitable percentage will be determined on any date after
            the date of the change

may elect, during the election period, to have the nonforfeitable percentage of
his Account that results from Employer Contributions determined without regard
to the amendment. This election may not be revoked. If after the Plan is
changed, the Participant's nonforfeitable percentage will at all times be as
great as it would have been if the change had not been made, no election needs
to be provided. The election period shall begin no later than the date the Plan
amendment is adopted, or deemed adopted in the case of a change in the top-heavy
status of the Plan, and end no earlier than the 60th day after the latest of the
date the amendment is adopted (deemed adopted) or becomes effective, or the date
the Participant is issued written notice of the amendment (deemed amendment) by
the Employer or the Plan Administrator.

SECTION 10.02--DIRECT ROLLOVERS.

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

      Any part of a distribution made under the SMALL AMOUNTS SECTION of this
article (or which is a small amounts payment made under Article VIII at complete
termination of the Plan) which is an Eligible Rollover Distribution, which is
equal to or more than $1,000, and for which the Distributee has not elected to
either have such distribution paid to him or to an Eligible Retirement Plan
shall be rolled over to an Individual Retirement Account (IRA) with an affiliate
of Principal Life Insurance Company. Such amounts shall be initially invested in
the Principal Investor Funds Money Market Fund. The Distributee shall have the
option to change the investment after the IRA has been established.

RESTATEMENT SEPTEMBER 1, 2004              69            ARTICLE X  (4-48179)-1

<PAGE>

      Any part of a distribution made under the SMALL AMOUNTS SECTION of this
article (or which is a small amounts payment made under Article VIII at complete
termination of the Plan) which is an Eligible Rollover Distribution, which is
less than $1,000, and for which the Distributee has not elected to either have
such distribution paid to him or to an Eligible Retirement Plan shall be paid to
the Distributee.

SECTION 10.03--MERGERS AND DIRECT TRANSFERS.

      The Plan may not be merged or consolidated with, nor have its assets or
liabilities transferred to, any other retirement plan, unless each Participant
in the plan would (if the plan then terminated) receive a benefit immediately
after the merger, consolidation, or transfer which is equal to or greater than
the benefit the Participant would have been entitled to receive immediately
before the merger, consolidation, or transfer (if this Plan had then
terminated). The Employer may enter into merger agreements or direct transfer of
assets agreements with the employers under other retirement plans which are
qualifiable under Code Section 401(a), including an elective transfer, and may
accept the direct transfer of plan assets, or may transfer plan assets, as a
party to any such agreement. The Employer shall not consent to, or be a party to
a merger, consolidation, or transfer of assets with a defined benefit plan if
such action would result in a defined benefit feature being maintained under
this Plan.

      Notwithstanding any provision of the Plan to the contrary, to the extent
any optional form of benefit under the Plan permits a distribution prior to the
Employee's retirement, death, disability, or severance from employment, and
prior to plan termination, the optional form of benefit is not available with
respect to benefits attributable to assets (including the post-transfer earnings
thereon) and liabilities that are transferred, within the meaning of Code
Section 414(l), to this Plan from a money purchase pension plan qualified under
Code Section 401(e) (other than any portion of those assets and liabilities
attributable to voluntary employee contributions).

      The Plan may accept a direct transfer of plan assets on behalf of an
Eligible Employee. If the Eligible Employee is not an Active Participant when
the transfer is made, the Eligible Employee shall be deemed to be an Active
Participant only for the purpose of investment and distribution of the
transferred assets. Employer Contributions shall not be made for or allocated to
the Eligible Employee, until the time he meets all of the requirements to become
an Active Participant.

      The Plan shall hold, administer, and distribute the transferred assets as
a part of the Plan. The Plan shall maintain a separate account for the benefit
of the Employee on whose behalf the Plan accepted the transfer in order to
reflect the value of the transferred assets.

      Unless a transfer of assets to the Plan is an elective transfer as
described below, the Plan shall apply the optional forms of benefit protections
described in the AMENDMENTS SECTION of this article to all transferred assets.

      A Participant's protected benefits may be eliminated upon transfer between
qualified defined contribution plans if the conditions in Q&A 3(b)(1) in section
1.411(d)-4 of the regulations are met. The transfer must meet all of the other
applicable qualification requirements.

      A Participant's protected benefits may be eliminated upon transfer between
qualified plans (both defined benefit and defined contribution) if the
conditions in Q&A 3(c)(1) in section 1.411(d)-4 of the regulations are met.
Beginning January 1, 2002, if the Participant is eligible to receive an
immediate distribution of his entire nonforfeitable accrued benefit in a single
sum distribution that would consist entirely of an eligible rollover
distribution under Code Section 401(a)(31), such transfer will be accomplished
as a direct rollover under Code

RESTATEMENT SEPTEMBER 1, 2004              70             ARTICLE X (4-48179)-1

<PAGE>

Section 401 (a)(31). The rules applicable to distributions under the plan would
apply to the transfer, but the transfer would not be treated as a distribution
for purposes of the minimum distribution requirements of Code Section 401

(a)(9).

SECTION 10.04--PROVISIONS RELATING TO THE INSURER AND OTHER PARTIES.

      The obligations of an Insurer shall be governed solely by the provisions
of the Annuity Contract. The Insurer shall not be required to perform any act
not provided in or contrary to the provisions of the Annuity Contract. Each
Annuity Contract when purchased shall comply with the Plan. See the CONSTRUCTION
SECTION of this article.

      Any issuer or distributor of investment contracts or securities is
governed solely by the terms of its policies, written investment contract,
prospectuses, security instruments, and any other written agreements entered
into with the Trustee with regard to such Investment contracts of securities.

      Such Insurer, issuer or distributor is not a party to the Plan, nor bound
in any way by the Plan provisions. Such parties shall not be required to look to
the terms of this Plan, nor to determine whether the Employer, the Plan
Administrator, the Trustee, or the Named Fiduciary have the authority to act in
any particular manner or to make any contract or agreement.

      Until notice of any amendment or termination of this Plan or a change in
Trustee has been received by the Insurer at its home office or an issuer or
distributor at their principal address, they are and shall be Fully protected in
assuming that the Plan has not been amended or terminated and in dealing with
any party acting as Trustee according to the latest information which they have
received at their home office or principal address.

SECTION 10.05--EMPLOYMENT STATUS.

      Nothing contained in this Plan gives an Employee the right to be retained
in the Employer's employ or to interfere with the Employer's right to discharge
any Employee.

SECTION 10.06--RIGHTS TO PLAN ASSETS.

      An Employee shall not have any right to or interest in any assets of the
Plan upon termination of employment or otherwise except as specifically provided
under this Plan, and then only to the extent of the benefits payable to such
Employee according to the Plan provisions.

      Any final payment or distribution to a Participant or his legal
representative or to any Beneficiaries, spouse or Contingent Annuitant of such
Participant under the Plan provisions shall be in full satisfaction of all
claims against the Plan, the Named Fiduciary, the Plan Administrator, the
Insurer, the Trustee, and the Employer arising under or by virtue of the Plan.

SECTION 10.07--BENEFICIARY.

      Each Participant may name a Beneficiary to receive any death benefit
(other than any income payable to a Contingent Annuitant) that may arise out of
his participation in the Plan. The Participant may change his Beneficiary from
time to time. Unless a qualified election has been made, for purposes of
distributing any

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<PAGE>

death benefits before the Participant's Retirement Date, the Beneficiary of a
Participant who has a spouse who is entitled to a Qualified Preretirement
Survivor Annuity shall be the Participant's spouse. The Participant's
Beneficiary designation and any change of Beneficiary shall be subject to the
provisions of the ELECTION PROCEDURES SECTION of Article VI. It is the
responsibility of the Participant to give written notice to the insurer of the
name of the Beneficiary on a form furnished for that purpose.

      With the Employer's consent, the Plan Administrator may maintain records
of Beneficiary designations for Participants before their Retirement Dates. In
that event, the written designations made by Participants shall be filed with
the Plan Administrator. If 8 Participant dies before his Retirement Date, the
Plan Administrator shall certify to the Insurer the Beneficiary designation on
its records for the Participant.

      If there is no Beneficiary named or surviving when a Participant dies, the
Participant's Beneficiary shall be the Participant's surviving spouse, or where
there is no surviving spouse, the executor or administrator of the Participant's
estate.

SECTION 10.08--NONALIENATION OF BENEFITS.

      Benefits payable under the Plan are not subject to the claims of any
creditor of any Participant, Beneficiary, spouse or Contingent Annuitant. A
Participant, Beneficiary, spouse or Contingent Annuitant does not have any
rights to alienate, anticipate, commute, pledge, encumber, or assign any of such
benefits, except in the case of a loan as provided in the LOANS TO PARTICIPANTS
SECTION of Article V. The preceding sentences shall also apply to the creation,
assignment, or recognition of a right to any benefit payable with respect to a
Participant according to a domestic relations order, unless such order is
determined by the Plan Administrator to be a qualified domestic relations order,
as defined in Code Section 414(p), or any domestic relations order entered
before January 1, 1985, The preceding sentences shall not apply to any offset of
a Participant's benefits provided under the Plan against an amount the
Participant is required to pay the Plan with respect to a judgement, order, or
decree issued, or a settlement entered into, on or after August 5, 1997, which
meets the requirements of Code Sections 40l(a)(13)(C) or (D).

SECTION 10.09--CONSTRUCTI0N.

      The validity of the Plan or any of its provisions is determined under and
construed according to Federal law and, to the extent permissible, according to
the laws of the state in which the Employer has its principal Office. In case
any provision of this Plan is held illegal or invalid for any reason, such
determination shall not affect the remaining provisions of this Plan, and the
Plan shall be construed end enforced as if the illegal or invalid provision had
never been included.

      In the event of any conflict between the provisions of the Plan and the
terms of any Annuity Contract issued hereunder, the provisions of the Plan
control.

SECTION 10.10--LEGAL ACTIONS.

      No person employed by the Employer; no Participant, former Participant, or
their Beneficiaries; nor any other person having or claiming to have an
interest in the Plan is entitled to any notice of process. A final judgment
entered in any such action or proceeding shall be binding end conclusive on all
persons having or claiming to have an interest in the Plan.

RESTATEMENT SEPTEMBER 1, 2004              72            ARTICLE X  (4-48179)-1
<PAGE>

SECTION 10.11--SMALL AMOUNTS.

      If consent of the Participant is not required for a benefit which is
immediately distributable in the ELECTION PROCEDURES SECTION of Article VI, a
Participant's entire Vested Account shall be paid in a single sum as of the
earliest of his Retirement Date, the date he dies, or the date he ceases to be
an Employee for any other reason (the date the Employer provides notice to the
record keeper of the Plan of such event, if later). For purposes of this
section, if the Participant's Vested Account Is zero, the Participant shell be
deemed to have received a distribution of such Vested Account. If a Participant
would have received a distribution under the first sentence of this paragraph
but for the fact that the Participant's consent was needed to distribute a
benefit which is immediately distributable, end if at a later time consent would
not be needed to distribute a benefit which is immediately distributable and
such Participant has not again become an Employee, such Vested Account shall be
paid in a single sum. This is a small amounts payment.

      If a small amounts payment is made as of the date the Participant dies,
the small amounts payment shall be made to the Participant's Beneficiary (spouse
if the death benefit is payable to the spouse). If a small amounts payment is
made while the Participant is living, the small amounts payment shall be made to
the Participant. The small amounts payment is in full settlement of benefits
otherwise payable.

      No other small amounts payments shall be made.

SECTION 10.12--WORD USAGE.

      The masculine gender, where used in this Plan, shall include the feminine
gender and the singular words, as used in this Plan, may include the plural,
unless the context indicates otherwise.

      The words "in writing" and "written," where used in this Plan, shall
include any other forms, such as voice response or other electronic system, as
permitted by any governmental agency to which the Plan is subject.

SECTION 10.13--CHANGE IN SERVICE METHOD.

      (a)   Change of Service Method Under This Plan. If this Plan is amended to
            change the method of crediting service from the elapsed time method
            to the hours method for any purpose under this Plan, the Employee's
            service shall be equal to the sum of (1), (2), and (3) below:

            (1)   The number of whole years of service credited to the Employee
                  under the Plan as of the date the change is effective.

            (2)   One year of service for the computation period in which the
                  change is effective if he is credited with the required number
                  of Hours-of-Service. If an Employee was credited with a
                  fractional part of a year of service as of the date of change
                  using the elapsed time method, for the portion of such
                  computation period ending on the date of change the Employee
                  will be credited with the greater of his actual
                  Hours-of-Service or an equivalent number of Hours-of-Service
                  based on the fractional part of a year of service credited as
                  of the date of change. The Employee shall be credited with 190
                  Hours-of-Service for each month of service in such fractional
                  part of a year.

RESTATEMENT SEPTEMBER 1, 2004           73                 ARTICLE X (4-48179)-1

<PAGE>

            (3)   The Employee's service determined under this plan using the
                  hours method after the end of the computation period in which
                  the change in service method was effective.

            If this Plan is amended to change the method of crediting service
            from the hours method to the elapsed time method for any purpose
            under this Plan, the Employee's service shall be equal to the sum of
            (4), (5), and (6) below:

            (4)   The number of whole years of service credited to the Employee
                  under the Plan as of the beginning of the computation period
                  in which the change in service method is effective.

            (5)   The greater of (i) the service that would be credited to the
                  Employee for that entire computation period using the elapsed
                  time method or (ii) the service credited to him under the Plan
                  as of the data the change is effective.

            (6)   The Employee's service determined under this Plan using the
                  elapsed time method after the end of the applicable
                  computation period in which the change in service method was
                  affective.

      (b)   Transfers Between Plans with Different Service Methods. If an
            Employee has been a participant in another plan of the Employer
            which credited service under the elapsed time method for any purpose
            which under this Plan is determined using the hours method, then the
            Employee's service shall be equal to the sum of (1), (2), and (3)
            below:

            (1)   The number of whole years of service credited to the Employee
                  under the other plan as of the date he became an Eligible
                  Employee under this Plan.

            (2)   One year of service for the applicable computation period in
                  which he became art Eligible Employee if he is credited with
                  the required number of Hours-of-Service. If an Employee was
                  credited with a fractional part of a year of service as of the
                  date he became en Eligible Employee using the elapsed time
                  method, for the portion of such computation period ending on
                  the date he became an Eligible Employee the Employee will be
                  credited with the greater of his actual Hours-of-Service or an
                  equivalent number of Hours-of-Service based on the fractional
                  part of a year of service credited as of the date he became an
                  Eligible Employee. The Employee shall be credited with 190
                  Hours-of-Service for each month of service in such fractional
                  part of a year.

            (3)   The Employee's service determined under this Plan using the
                  hours method after the end of the computation period in which
                  he became an Eligible Employee.

            If en Employee has been a participant in another plan of the
            Employer which credited service under the hours method for any
            purpose which under this Plan is determined using the elapsed time
            method, then the Employee's service shall be equal to the sum of
            (4), (5), and (6) below:

            (4)   The number of whole years of service credited to the Employee
                  under the other plan as of the beginning of the computation
                  period under that plan in which he became an Eligible Employee
                  under this Plan.

RESTATEMENT SEPTEMBER 1, 2004           74                 ARTICLE X (4-48179)-1

<PAGE>

            (5)   The greater of (i) the service that would be credited to the
                  Employee for that entire computation period using the elapsed
                  time method or (ii) the service credited to him under the
                  other plan as of the date he became an Eligible Employee under
                  this Plan.

            (6)   The Employee's service determined under this Plan using the
                  elapsed time method after the end of the applicable
                  computation period under the other plan in which he became an
                  Eligible Employee.

      If an Employee has been a participant in a Controlled Group member's plan
which credited service under a different method than is used in this Plan, in
order to determine entry and vesting, the provisions in (b) above shall apply as
though the Controlled Group member's plan were a plan of the Employer.

      Any modification of service contained in this Plan shall be applicable to
the service determined pursuant to this section.

SECTION 10.14--MILITARY SERVICE.

      Notwithstanding any provision of this Plan to the contrary, the Plan shall
provide contributions, benefits, and service credit with respect to qualified
military service in accordance with Code Section 414(u). Loan repayments shall
be suspended under this Plan as permitted under Code Section 414(u).

RESTATEMENT SEPTEMBER 1, 2004           75                 ARTICLE X (4-48179)-1

<PAGE>

                                   ARTICLE XI

                           TOP-HEAVY PLAN REQUIREMENTS

SECTION 11.01-APPLICATION.

      The provisions of this article shall supersede all other provisions in the
Plan to the contrary.

      For the purpose of applying the Top-heavy Plan requirements of this
article, all members of the Controlled Group shall be treated as one Employer.
The term Employer, as used in this article, shall be deemed to include all
members of the Controlled Group, unless the term as used clearly indicates only
the Employer is meant.

      The accrued benefit or account of a participant which results from
deductible employee contributions shall not be included for any purpose under
this article.

      The minimum vesting and contribution provisions of the MODIFICATION OF
VESTING REQUIREMENTS and MODIFICATION OF CONTRIBUTIONS SECTIONS of this article
shall not apply to any Employee who is included in a group of Employees covered
by a collective bargaining agreement which the Secretary of Labor finds to be a
collective bargaining agreement between employee representatives and one or more
employers, including the Employer, if there is evidence that retirement benefits
were the subject of good faith bargaining between such representatives. For this
purpose, the term "employee representatives" does not include any organization
more than half of whose members are employees who are owners, officers, or
executives.

SECTION 11.02--DEFINITIONS.

      For purposes of this article the following terms are defined:

      Aggregation Group means:

      (a)   each of the Employer's qualified plans in which a Key Employee is a
            participant during the Plan Year containing the Determination Date
            (regardless of whether the plan was terminated) or one of the four
            preceding Plan Years.

      (b)   each of the Employer's other qualified plans which allows the
            plan(s) described in (a) above to meet the nondiscrimination
            requirement of Code Section 401(a)(4) or the minimum coverage
            requirement of Code Section 410, and

      (c)   any of the Employer's other qualified plans not included in (a) or
            (b) above which the Employer desires to include as part of the
            Aggregation Group. Such a qualified plan shall be included only if
            the Aggregation Group would continue to satisfy the requirements of
            Code Section 401(a)(4) and Code Section 410.

      The plans in (a) and (b) above constitute the "required" Aggregation
      Group. The plans in (a), (b), and (c) above constitute the "permissive"
      Aggregation Group.

RESTATEMENT SEPTEMBER 1, 2004           76                ARTICLE XI (4-48179)-1

<PAGE>

      Compensation means compensation as defined in the CONTRIBUTION LIMITATION
      SECTION of Article III. For purposes of determining who is a Key Employee
      in years beginning before January 1, 1998, Compensation shall include, in
      addition to compensation as defined in the CONTRIBUTION LIMITATION SECTION
      of Article III, elective contributions. Elective contributions are amounts
      excludible from the gross income of the Employee under Code Sections 125,
      402(e)(3), 402(h)(1)(B), or 403(b), and contributed by the Employer, at
      the Employee's election, to a Code Section 401 (k) arrangement, a
      simplified employee pension, cafeteria plan, or tax-sheltered annuity.
      Elective contributions also include amounts deferred under a Code Section
      457 plan maintained by the Employer.

      Determination Date means as to any plan, for any plan year subsequent to
      the first plan year, the last day of the preceding plan year. For the
      first plan year of the plan, the last day of that year.

      Key Employee means any Employee or former Employee (and the Beneficiaries
      of such Employee) who at any time during the determination period was:

      (a)   an officer of the Employer if such individual's annual Compensation
            exceeds 50 percent of the dollar limitation under Code Section
            415(b)(1)(A),

      (b)   an owner (or considered an owner under Code Section 318) of one of
            the ten largest interests in the Employer if such individual's
            annual Compensation exceeds 100 percent of the dollar limitation
            under Code Section 415(c)(1)(A),

      (c)   a 5-percent owner of the Employer, or

      (d)   a 1-percent owner of the Employer who has annual Compensation of
            more than $150,000.

      The determination period is the Plan Year containing the Determination
      Date and the four preceding Plan Years.

      The determination of who is a Key Employee Shall be made according to Code
      Section 416(i)(1) and the regulations thereunder.

      Non-key Employee means any Employee who is not a Key Employee.

      Present Value means the present value of a participant's accrued benefit
      under a defined benefit plan. For purposes of establishing Present Value
      to compute the Top-heavy Ratio, any benefit shall be discounted only for
      7.5% interest and mortality according to the 1971 Group Annuity Table
      (Male) without the 7% margin but with projection by Scale E from 1971 to
      the later of (a) 1974, or (b) the year determined by adding the age to
      1920, and wherein for females the male age six years younger is used.

      Top-heavy Plan means a plan which is top-heavy for any plan year beginning
      after December 31, 1983. This Plan Shall be top-heavy if any of the
      following conditions exist:

      (a)   The Top-heavy Ratio for this Plan exceeds 60 percent and this Plan
            is not part of any required Aggregation Group Of permissive
            Aggregation Group.

      (b)   This Plan is a part of a required Aggregation Group, but not part of
            a permissive Aggregation Group, and the Top-heavy Ratio for the
            required Aggregation Group exceeds 60 percent.

RESTATEMENT SEPTEMBER 1,2004            77                ARTICLE XI (4-48179)-1

<PAGE>

      (c)   This Plan is a part of a required Aggregation Group and part of a
            permissive Aggregation Group and the Top-heavy Ratio for the
            permissive Aggregation Group exceeds 60 percent.

      Top-heavy Ratio means:

      (a)   If the Employer maintains one or more defined contribution plans
            (including any simplified employee pension plan) and the Employer
            has not maintained any defined benefit plan which during the
            five-year period ending on the Determination Date(s) has or has had
            accrued benefits, the Top-heavy Ratio for this Plan alone or for the
            required or permissive Aggregation Group, as appropriate, is a
            fraction, the numerator of which is the sum of the account balances
            of all Key Employees as of the Determination Date(s) (including any
            part of any account balance distributed in the five-year period
            ending on the Determination Date(s)), and the denominator of which
            is the sum of all account balances (including any part of any
            account balance distributed in The five-year period ending on the
            Distribution Date(s)), both computed in accordance with Code Section
            416 and the regulations thereunder. Both the numerator and
            denominator of the Top-heavy Ratio are increased to reflect any
            contribution not actually made as of the Determination Date, but
            which is required to be taken into account on that date under Code
            Section 416 and the regulations thereunder.

      (b)   If the Employer maintains one or more defined contribution plans
            (including any simplified employee pension plan) and the Employer
            maintains or has maintained one or more defined benefit plans which
            during the five-year period ending on the Determination Date(s) has
            or has had accrued benefits, the Top-heavy Ratio for any required or
            permissive Aggregation Group, as appropriate, is a fraction, the
            numerator of which is the sum of the account balances under the
            aggregated defined contribution plan or plans of all Key Employees
            determined in accordance with (a) above, and the Present Value of
            accrued benefits under the aggregated defined benefit plan or plans
            for all Key Employees as of the Determination Date(s), and the
            denominator of which is the sum of the account balances under the
            aggregated defined contribution plan or plans for all participants,
            determined in accordance with (a) above, and the Present Value of
            accrued benefits under the defined benefit plan or plans for all
            participants as of the Determination Date(s), all determined In
            accordance with Code Section 416 and the regulations thereunder. The
            accrued benefits under a defined benefit plan in both the numerator
            and denominator of the Top-heavy Ratio are Increased for any
            distribution of an accrued benefit made in the five-year period
            ending on the Determination Date.

      (c)   For purposes of (a) and (b) above, the value of account balances end
            the Present Value of accrued benefits will be determined as of the
            most recent Valuation Date that falls within or ends with the
            12-month period ending on the Determination Date, except as provided
            in Code Section 416 and the regulations thereunder for the first and
            second plan years of a defined benefit plan. The account balances
            and accrued benefits of a participant (i) who is not a Key Employee
            but who was a Key Employee in a prior year or (ii) who has not been
            credited with at least an hour of service with any employer
            maintaining the plan at any time during the five-year period ending
            on the Determination Date will be disregarded. The calculation of
            the Top-heavy Ratio and the extent to which distributions,
            rollovers, and transfers are taken into account will be made in
            accordance with Code Section 416 and the regulations thereunder.
            Deductible employee contributions will not be taken into account for
            purposes of computing the Top-heavy Ratio. When aggregating plans,
            the value of account balances and accrued benefits will be
            calculated with reference to the Determination Dates that fall
            within the same calendar year.

RESTATEMENT SEPTEMBER 1, 2004           78                ARTICLE XI (4-48179)-1

<PAGE>

            The accrued benefit of a participant other than a Key Employee shall
            be determined under (i) the method, if any, that uniformly applies
            for accrual purposes under all defined benefit plans maintained by
            the Employer, or (ii) if there is no such method, as if such benefit
            accrued not more rapidly than the slowest accrual rate permitted
            under the fractional rule of Code Section 411(b)(1)(C).

SECTION 11.03--MODIFICATION OF VESTING REQUIREMENTS.

      If a Participant's Vesting Percentage determined under Article I is not at
least as great as his Vesting Percentage would be if it were determined under a
schedule permitted in Code Section 416, the following shall apply. During any
Plan Year in which the Plan is a Top-heavy Plan; the Participant's Vesting
Percentage shall be the greater of the Vesting Percentage determined under
Article I or the schedule below.

<TABLE>
<CAPTION>
VESTING SERVICE                   NONFORFEITABLE
  (Whole years)                     PERCENTAGE
<S>                               <C>
   Less than 2                            0
        2                                20
        3                                40
        4                                60
        5                                80
    6 or more                           100
</TABLE>

      The schedule above shall not apply to Participants who are not credited
with an Hour-of-Service after the Plan first becomes a Top-heavy Plan. The
Vesting Percentage determined above applies to the portion of the Participant's
Account which is multiplied by a Vesting Percentage to determine his Vested
Account, including benefits accrued before the effective date of Code Section
416 and benefits accrued before this Plan became a Top-heavy Plan.

      If, in a later Plan Year, this Plan is not a Top-heavy Plan, &
Participant's Vesting Percentage shall be determined under Article I. A
Participant's Vesting Percentage determined under either Article I or the
schedule above shall never be reduced and the election procedures of the
AMENDMENTS SECTION of Article X shall apply when changing to or from the
schedule as though the automatic change were the result of an amendment.

      The part of the Participant's Vested Account resulting from the minimum
contributions required pursuant to the MODIFICATION OF CONTRIBUTIONS SECTION of
this article (to the extent required to be nonforfeitable under Code Section
416(b)) may not be forfeited under Code Section 411(a)(3)(B) or (D).

SECTION 11.04--MODIFICATION OF CONTRIBUTIONS.

      During any Plan Year in which this Plan is a Top-heavy Plan, the Employer
shall make a minimum contribution as of the last day of the Plan Year for each
Non-key Employee who is an Employee on the last day of the Plan Year and who was
an Active Participant at any time during the Plan Year. A Non-key Employee is
not required to have a minimum number of Hours-of-Service or minimum amount of
Compensation in order to be entitled to this minimum. A Non-key Employee who
fails to be an Active Participant merely because his Compensation is less than a
stated amount or merely because of a failure to make mandatory participant

RESTATEMENT SEPTEMBER 1, 2004           79                ARTICLE XI (4-48179)-1

<PAGE>

contributions or, in the case of a cash or deferred arrangement, elective
contributions shall be treated as if he were an Active Participant. The minimum
is the lesser of (a) or (b) below:

      (a)   3 percent of such person's Compensation for such Plan Year.

      (b)   The "highest percentage" of Compensation for such Plan Year at which
            the Employer's contributions are made for or allocated to any Key
            Employee. The highest percentage shall be determined by dividing the
            Employer Contributions made for or allocated to each Key Employee
            during the Plan Year by the amount of his Compensation for such Plan
            Year, and selecting the greatest quotient (expressed as a
            percentage). To determine the highest percentage, all of the
            Employer's defined contribution plans within the Aggregation Group
            shall be treated as one plan. The minimum shall be the amount in (a)
            above if this Plan and a defined benefit plan of the Employer are
            required to be included in the Aggregation Group and this Plan
            enables the defined benefit plan to meet the requirements of Code
            Section 401(a)(4) or 410.

      For purposes of (a) and (b) above, Compensation shall be limited by Code
Section 401(a)(17).

      If the Employer's contributions and allocations otherwise required under
the defined contribution plan(s) are at least equal to the minimum above, no
additional contribution Shall be required. If the Employer's total contributions
and allocations are less than the minimum above, the Employer shall contribute
the difference for the Plan Year.

      The minimum contribution applies to all of the Employer's defined
contribution plans in the aggregate which are Top-heavy Plans. A minimum
contribution under a profit sharing plan shall be made without regard to whether
or not the Employer has profits.

      If a person who is otherwise entitled to a minimum contribution above is
also covered under another defined contribution plan of the Employer's which is
a Top-heavy Plan during that same Plan Year, any additional contribution
required to meet the minimum above shall be provided in this Plan.

      If a person who is otherwise entitled to a minimum contribution above is
also covered under a defined benefit plan of the Employer's which is a Top-heavy
Plan during that same Plan Year, the minimum benefits for him Shall not be
duplicated. The defined benefit plan shall provide an annual benefit for him on,
Or adjusted to, a straight life basis equal to the lesser of:

      (c)   2 percent of his average compensation multiplied by his years of
            service, or

      (d)   20 percent of his average compensation.

Average compensation and years of service shall have the meaning set forth in
such defined benefit plan for this purpose.

      For purposes of this section, any employer contribution made according to
a salary reduction or similar arrangement and employer contributions which are
matching contributions, as defined in Code Section 401(m), shall not apply in
determining if the minimum contribution requirement has been met, but shall
apply in determining the minimum contribution required.

      The requirements of this section shall be met without regard to any Social
Security contribution.

RESTATEMENT SEPTEMBER 1, 2004           80                ARTICLE XI (4-48179)-1

<PAGE>

                                                                   Ref. 47906364

      By executing this Plan, the Primary Employer acknowledges having counseled
to the extent necessary with selected legal and tax advisors regarding the
Plan's legal and tax implications.

      Executed this 30th day of September, 2004.                       SIGN HERE

                                        DEALERTRACK, INC.

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

                                            ------------------------------

                                            Defined Contribution Plan 8.0

      The Adopting Employer must agree to participate in or adopt the Plan in
writing. If this has not already been done, it may be done by signing below.

                                        DEALERTRACK HOLDINGS

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

                                            ------------------------------

                                                      9/30/04
                                            ------------------------------
                                                        Date

                                        DEALERTRACK/WEBALG

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

                                            ------------------------------

                                                      9/30/04
                                            ------------------------------
                                                        Date

RESTATEMEMT SEPTEMBER 1, 2004           81            PLAN EXECUTION (4-48179)-1

<PAGE>

                                                                   Ref. 79016364

This amendment is made an integral part of the aforesaid Plan and is controlling
over the forms of said Plan with respect to the particular items addressed
expressly therein. All other provisions of the Plan remain unchanged and
controlling.

Unless otherwise stated on any page of this amendment, eligibility for benefits
and the amount of any benefits payable to or on behalf of an individual who is
an inactive participant on the affective date(s) stated above, shall be
determined according to the provisions of the aforesaid Plan in
effect on the day before he became an inactive Participant.

Signing this amendment, the Employer, plan, has made the decision to adopt this
plan amendment. The Employer is acting in on its own discretion and on the legal
and advice of its own advisors, and not that of any member of the Principal
Financial Group or any representative of a member company of the Principal
Financial Group.

Signed this 30th day of September, 2004.                               SIGN HERE

                                        For the Employer

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

                                            ------------------------------

Subtype 110217 - 1           7                                         (4-48179)
<PAGE>

        MODEL AMENDMENT TO COMPLY WITH THE 401(a)(9) FINAL AND TEMPORARY
                                   REGULATIONS

PLAN NAME DEALERTRACK. INC. 401-K PLAN

The Plan named above gives the Employer the right to amend it at any time.
According to that right, the Plan is amended by adopting the model amendment set
forth below.

The plan's existing minimum distribution provisions are superseded to the extent
they are inconsistent with the provisions of this model amendment, but those
provisions that are not inconsistent (such as the plan's definition of required
beginning date) shall be retained. The plan's minimum distribution provisions
are amended as follows:

ARTICLE VII. MINIMUM DISTRIBUTION REQUIREMENTS.

Section 1. General Rules

1.1.  Effective Date. The provisions of this article will apply for purposes of
      determining required minimum distributions for calendar years beginning
      with the 2003 calendar year.

1.2.  Coordination with Minimum Distribution Requirements Previously in Effect.
      This amendment is not effective until calendar years beginning with the
      2003 calendar year, therefore, no coordination is requited.

1.3.  Precedence. The requirements of this article will take precedence over any
      inconsistent provisions of the plan.

1.4.  Requirements of Treasury Regulations Incorporated. All distributions
      required under this article will be determined and made in accordance with
      the Treasury regulations under section 401 (a)(9) of the Internal Revenue
      Code.

1.5.  TEFRA Section 242(b)(2) Elections. Notwithstanding the other provisions of
      this article, distributions may be made under a designation made before
      January 1, 1984, in accordance with section 242(b)(2) of the Tax Equity
      and Fiscal Responsibility Act (TEFRA) and the provisions of the plan that
      relate to section 242(b)(2) of TEFRA.

Section 2. Time and Manner of Distribution.

2.1.  Required Beginning Date, The participant's entire Interest will be
      distributed, or begin to be distributed, to the participant no later than
      the participant's required beginning date.

2.2.  Death of Participant Before Distributions Begin, If the participant dies
      before distributions begin, the participant's entire interest will be
      distributed, or begin to be distributed, no later than as follows:

      (a)   If the participant's surviving spouse is the participant's sole
            designated beneficiary, then distributions to the surviving spouse
            will begin by December 31 of the calendar year immediately following
            the calendar year in which the participant died, or by December 31
            of the calendar year in which the participant would have attained
            age 70 1/2 If later, except to the extent that an election is made
            to receive distributions in accordance with the 5-year rule. Under
            the 5-year rule, the participant's entire interest will be
            distributed to the designated beneficiary by December 31 of the
            calendar year containing the fifth anniversary of the participant's
            death.

Subtype 101006 Minimum Required Distribution

                                       1
<PAGE>

      (b)   If the participant's surviving spouse is not the participant's sole
            designated beneficiary, then distributions to the designated
            beneficiary will begin by December 31 of the calendar year
            immediately following the calendar year in which the participant
            died, except to the extent that an election is made to receive
            distributions in accordance with the 5-year rule. Under the 5-year
            rule, the participant's entire interest will be distributed to the
            designated beneficiary by December 31 of the calendar year
            containing the fifth anniversary of the participant's death.

      (c)   If there is no designated beneficiary as of September 30 of the year
            following the year of the participant's death, the participant's
            entire interest will be distributed by December 31 of the calendar
            year containing the fifth anniversary of the participant's death.

      (d)   If the participant's surviving spouse is the participant's sole
            designated beneficiary and the surviving spouse dies after the
            participant but before distributions to the surviving spouse begin,
            this section 2.2, other than section 2.2(a), will apply as if the
            surviving spouse were the participant.

      For purposes of this section 2,2 and section 4, unless section 2.2(d)
      applies, distributions are considered to begin on the participant's
      required beginning date. If section 2.2(d) applies, distributions are
      considered to begin on the date distributions are required to begin to the
      surviving spouse under section 2.2(a). If distributions under an annuity
      purchased from an insurance company irrevocably commence to the
      participant before the participant's required beginning date (or to the
      participant's surviving spouse before the date distributions are required
      to begin to the surviving spouse under section 2,2(a)), the date
      distributions are considered to begin is the date distributions actually
      commence.

2.3.  Forms of Distribution. Unless the participant's interest is distributed in
      the form of an annuity purchased from an insurance company or in a single
      sum on or before the required beginning date, as of the first distribution
      calendar year distributions will be made in accordance with sections 3 and
      4 of this article. If the participant's interest is distributed in the
      form of an annuity purchased from art Insurance company, distributions
      thereunder will be made in accordance with the requirements of section
      401(a)(9) of the Code and the Treasury regulations.

Section 3. Required Minimum Distributions During Participant's Lifetime.

3.1.  Amount of Required Minimum Distribution For Each Distribution Calendar
      Year. During the participant's lifetime, the minimum amount that will be
      distributed for each distribution calendar year is the lesser of:

      (a)   the quotient obtained by dividing the participant's account balance
            by the distribution period in the Uniform Lifetime Table set forth
            in section 1.401 (a)(9)-9 of the Treasury regulations, using the
            participant's age as of the participant's birthday in the
            distribution calendar year; or

      (b)   the participant's sole designated beneficiary for the distribution
            calendar year is the participant's spouse, the quotient obtained by
            dividing the participant's account balance by the number in the
            Joint and Last Survivor Table set forth in section 1.401(a)(9)-9 of
            the Treasury regulations, using the participant's and spouse's
            attained ages as of the participant's and spouse's birthdays in the
            distribution calendar year.

Subtype 101006 Minimum Required Distribution

                                       2
<PAGE>

3.2.  Lifetime Required Minimum Distributions Continue Through Year of
      Participant's Death. Required minimum distributions will be determined
      under this section 3 beginning with the first distribution calendar year
      and up to and including the distribution calendar year that Includes the
      participant's date of death.

Section 4. Required Minimum Distributions After Participant's Death.

4.1.  Death On or After Date Distributions Begin.

      (a)   Participant Survived by Designated Beneficiary, If the participant
            dies on or after the date distributions begin and there is a
            designated beneficiary, the minimum amount that will be distributed
            for each distribution calendar year after the year of the
            participant's death is the quotient obtained by dividing the
            participant's account balance by the longer of the remaining life
            expectancy of the participant or the remaining life expectancy of
            the participant's designated beneficiary, determined as follows:

            (1)   The participant's remaining life expectancy is calculated
                  using the age of the participant in the year of death, reduced
                  by one for each subsequent year.

            (2)   If the participant's surviving spouse is the participant's
                  sole designated beneficiary, the remaining life expectancy of
                  the surviving spouse is calculated for each distribution
                  calendar year after the year of the participant's death using
                  the surviving spouse's age as of the spouse's birthday in that
                  year. For distribution calendar years after the year of the
                  surviving spouse's death, the remaining life expectancy of the
                  surviving spouse is calculated using the age of the surviving
                  spouse as of the spouse's birthday in the calendar year of the
                  spouse's death, reduced by one for each subsequent calendar
                  year.

            (3)   If the participant's surviving spouse is not the participant's
                  sole designated beneficiary, the designated beneficiary's
                  remaining life expectancy is calculated using the age of the
                  beneficiary in the year following the year of the
                  participant's death, reduced by one for each subsequent year.

      (b)   No Designated Beneficiary. If the participant dies on or after the
            date distributions begin and there is no designated beneficiary as
            of September 30 of the year after the year of the participant's
            death, the minimum amount that will be distributed for each
            distribution calendar year after the year of the participant's death
            is the quotient obtained by dividing the participant's account
            balance by the participant's remaining life expectancy calculated
            using the age of the participant in the year of death, reduced by
            one for each subsequent year.

4.2.  Death Before Data Distributions Begin.

      (a)   Participant Survived by Designated Beneficiary. If the participant
            dies before the date distributions begin and there is a designated
            beneficiary, the minimum amount that will be distributed for each
            distribution calendar year after the year of the participant's death
            is the quotient obtained by dividing the participant's account
            balance by the remaining life expectancy of the participant's
            designated beneficiary, determined as provided in section 4.1,
            except to the extent that an election is made to receive
            distributions in accordance with the 5-year rule. Under the 5-year
            rule, the participant's entire interest will be distributed to the
            designated beneficiary by December 31 of the calendar year
            containing the fifth anniversary of the participant's death.

Subtype 101006 Minimum Required Distribution

                                       3
<PAGE>

      (b)   No Designated Beneficiary. If the participant dies before the date
            distributions begin and there is no designated beneficiary as of
            September 30 of the year following the year of the participant's
            death, distribution of the participant's entire interest will be
            completed by December 31 of the calendar year containing the fifth
            anniversary of the participant's death.

      (c)   Death of Surviving Spouse Before Distributions to Surviving Spouse
            Are Required to Begin, If the participant dies before the date
            distributions begin, the participant's surviving spouse is the
            participant's sole designated beneficiary, and the surviving spouse
            dies before the distributions are required to begin to the surviving
            spouse under section 2.2(a), this section 4.2 will apply as if the
            surviving spouse were the participant.

Section 5. Definitions.

5.1.  Designated Beneficiary. The individual who is designated as the
      beneficiary under the BENEFICIARY SECTION of Article X of the plan and is
      the designated Beneficiary under section 401(a)(9) of the Internal Revenue
      Code and section 1.401(a)(9)-1, Q&A-4, of the Treasury regulations.

5.2.  Distribution Calendar Year. A calendar year for which a minimum
      distribution is required. For distributions beginning before the
      participant's death, the first distribution calender year is the calendar
      year immediately preceding the calendar year which contains the
      participant's required beginning date. For distributions beginning after
      the participant's death, the first distribution calendar year is the
      calendar year in which distributions are required to begin under section
      2.2. The required minimum distribution for the participant's first
      distribution calendar year will be made on or before the participant's
      required beginning date. The required minimum distribution for other
      distribution calendar years, including the required minimum distribution
      for the distribution year in which the participant's required beginning
      date occurs, will be made on or before December 31 of that distribution
      calendar year.

5.3.   Life Expectancy. Life expectancy as computed by use of the Single Life
       Table in section 1.401 (a)(9)-9 of the Treasury regulations.

5.4.   Participant's Account Balance. The account balance as of the last
       valuation date in the calendar year immediately preceding the
       distribution calendar year (valuation calendar year) increased by the
       amount of any contributions made and allocated or forfeitures allocated
       to the account balance as of dates in the valuation calendar year after
       the valuation date and decreased by distributions made in the valuation
       calendar year after the valuation date. The account balance for the
       valuation calendar year includes any amounts rolled over of transferred
       to the plan either in the valuation calendar year or in the distribution
       calendar year if distributed or transferred in the valuation calendar
       year.

5.5.  Required Beginning Date. The date specified in the DEFINITIONS SECTION of
      Article VII of the plan.

Section 6. Election to Allow Participants or Beneficiaries to Elect 5-Year Rule.

      Participants or beneficiaries may elect on an individual basis whether the
      5-year rule or the life expectancy rule in sections 2.2 and 4.2 of Article
      VII of the plan applies to distributions after the death of a participant
      who has a designated beneficiary. The election must be made no later than
      the earlier of September 30 of the calendar year in which distribution
      would be required to begin under section 2.2 of Article VII of the plan.
      of by September 30 of the calendar year which contains the fifth
      anniversary of

Subtype 101006 Minimum Required Distribution

                                       4
<PAGE>

      the participant's (or, If applicable, surviving spouse's) death. If
      neither the participant nor beneficiary makes an election under this
      paragraph, distributions will be made in accordance with the life
      expectancy rule under sections 2.2 and 4.2 of Article VII of the plan.

Section 7. Election to Allow Designated Beneficiary Receiving Distributions
Under 5-Year Rule to Elect Life Expectancy Distributions.

      A designated beneficiary who is receiving payments under the 5-year rule
      may make a new election to receive payments under the life expectancy rule
      until December 31, 2003, provided that all amounts that would have been
      required to be distributed under the life expectancy rule for all
      distribution calendar years before 2004 are distributed by the earlier of
      December 31, 2003 or the end of the 5-year period.

This amendment is made an Integral part of the aforesaid Plan end is controlling
over the terms of said Plan with respect to the particular items addressed
expressly therein. All other provisions of the Plan remain unchanged and
controlling.

Unless otherwise stated on any page of this amendment, eligibility for benefits
and the amount of any benefits payable to or on behalf of an individual who is
an inactive participant on the effective date(s) stated above, shall be
determined according to the provisions of the aforesaid plan as in effect on the
day before he became an inactive participant.

Signing this amendment, the Employer, as plan sponsor, has made the decision to
adopt this plan amendment. The Employer is acting in reliance on its own
discretion end on the legal and tax advice of its own advisors, and not that of
any member of the Principal Financial Group or any representative of a member
company of the Principal Financial Group.

Signed this 30th day of September 2004.
                                                  For the Employer

                                                  By
                                                     ---------------

                                                   --------------

Subtype 101006 Minimum Required Distribution

                                       5
<PAGE>

                     GOOD FAITH COMPLIANCE AMENDMENT FOR THE
       ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (EGTRRA)

This amendment of the Plan is adopted to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This
amendment is intended as good faith compliance with the requirements of EGTRRA
and is to be construed in accordance with EGTRRA and guidance issued thereunder.
Except as otherwise provided, this amendment shall be effective as of the first
day of the first Plan Year beginning after December 31, 2001. This amendment
shall continue to apply to the Plan, Including the Plan as later amended, until
such provisions are integrated into the Plan or the good faith compliance EGTRRA
amendment provisions are specifically amended.

This amendment shall supersede any previous good faith compliance EGTRRA
amendment and the provisions of the Plan to the extent those provisions are
inconsistent with the provisions of this amendment.

DEALERTRACK, INC. 401-K PLAN

The Plan named above gives the Employer the right to emend it at any time.
According to that right, the Plan is amended as follows:

INCREASE IN COMPENSATION LIMIT

For Plan Years beginning on and after January 1, 2002, the annual Compensation
of each Participant taken into account for determining all benefits provided
under the Plan for any determination period shall not exceed $200,000, as
adjusted for increases in the cost-of-living in accordance with Code Section 401
(a)(17)(8). The cost-of-living adjustment in effect for a calendar year applies
to any determination period beginning in such calendar year.

If Compensation for any prior determination period is taken into account in
determining a Participant's contributions or benefits for the current Plan Year,
the Compensation for such prior determination period is subject to the
applicable annual compensation limit in effect for the determination period. For
this purpose, in determining contributions of benefits in Plan Years beginning
on or after January 1, 2002, the annual Compensation limit in effect for
determination periods beginning before that date is $200,000.

LIMITATIONS ON CONTRIBUTIONS

EFFECTIVE DATE. This section shall be effective for Limitation Years beginning
after December 31, 2001.

MAXIMUM ANNUAL ADDITION. Except to the extent permitted in the Catch-up
Contributions section of this amendment that provides for catch-up contributions
under EGTRRA section 631 end Code Section 414(v), if applicable, the Annual
Addition that may be contributed or allocated to a Participant's Account under
the Plan for any Limitation Year shall not exceed the lesser of:

a) $40,000, as adjusted for increases in the cost-of-living under Code Section
415(d), or

b) 100 percent of the Participant's Compensation, for the Limitation Year.

Subtype 110217 EGTRRA - 1

                                        1
<PAGE>

The compensation limitation referred to in (b) shall not apply to any
contribution for medical benefits after separation from service (within the
meaning of Code Section 401 (h) or 419A(f)(2) which is otherwise treated as an
Annual Addition.

ELECTIVE DEFERRALS - CONTRIBUTION LIMITATION

No Participant shall be permitted to have Elective Deferral Contributions, as
defined in the EXCESS AMOUNTS Section, made under this Plan, or any other
qualified plan maintained by the Employer, during any taxable year in excess of
the dollar limitation contained in Code Section 402(g) in effect for such
taxable year, except to the extent permitted in the Catch-up Contributions
section of this amendment that provides for catch-up contributions under EGTRRA
section 631 and Code Section 414(v), if applicable.

MAXIMUM SALARY REDUCTION CONTRIBUTIONS - 401(k) SIMPLE

Except to the extent permitted in the Catch-up Contributions section of this
amendment that provides for catch-up contributions under EGTRRA section 631 and
Code Section 414(v), if applicable, the maximum salary reduction contribution
that can be made to this Plan is the amount determined under Code Section
40B(p)(2)(A)(ii) for the calendar year.

CATCH-UP CONTRIBUTIONS

EFFECTIVE DATE. This section shall apply to Contributions received after
December 31, 2001.

CATCH-UP CONTRIBUTIONS. All employees who we eligible to make Elective Deferral
Contributions under this Plan and who have attained age 50 before the close of
the Plan Year shall be eligible to make catch-up contributions in accordance
with, and subject to the limitations of, Code Section 414(v). Such catch-up
contributions shall not be taken into account for purposes of the provisions of
the Plan Implementing the required limitations of Code Sections 402(g) and 415.
The Plan shall not be treated as failing to satisfy the provisions of the Plan
implementing the requirement of Code Section 401(k)(3), 401(k)(11), 401(k)(12),
410(b), or 416, as applicable, by reason of the making of such catch-up
contributions.

DIRECT ROLLOVERS OF PLAN DISTRIBUTIONS

EFFECTIVE DATE. This section shall apply to distributions made after December
31, 2001. The provisions of the second modification of this section shall not
apply If the Plan does not provide for hardship distributions. The provisions
of the third modification of this section shall not apply if the Plan does not
have after-tax employee contributions.

MODIFICATION OF DEFINITION OF ELIGIBLE RETIREMENT PLAN. For purposes of the
DIRECT ROLLOVER Section, an Eligible Retirement Plan shall also mean an annuity
contract described in Code Section 403(b) and an eligible plan under Code
Section 467(b) which is maintained by a state, political subdivision of a state,
or any agency or, instrumentality of a state or political subdivision of a state
and which agrees to separately account for amounts transferred into such plan
from this Plan. The definition of Eligible Retirement Plan shall also apply in
the case of a distribution to a surviving spouse, or to a spouse or former
spouse who is the alternate payee under a qualified domestic relations order, as
defined in Code Section 414(p).

Subtype 110217 EGTRRA - 1

                                       2
<PAGE>

MODIFICATION OF DEFINITION OF ELIGIBLE ROLLOVER DISTRIBUTION TO EXCLUDE HARDSHIP
DISTRIBUTIONS. For purposes of the DIRECT ROLLOVER Section, any amount that is
distributed on account of hardship shall not be an Eligible Rollover
Distribution and the Distributee may not elect to have any portion of such a
distribution paid directly to an Eligible Retirement Plan.

MODIFICATION OF DEFINITION OF ELIGIBLE ROLLOVER DISTRIBUTION TO INCLUDE
AFTER-TAX EMPLOYEE CONTRIBUTIONS. For purposes of the DIRECT ROLLOVER Section, a
portion of a distribution shall not fail to be an Eligible Rollover Distribution
merely because the portion consists of after-tax employee contributions which
are not includible in gross income. However, such portion may be transferred
only to an individual retirement account or individual retirement annuity
described in Code Section 408(a) or (b), or to a qualified defined contribution
plan described in Code Section 401(a) or 403(a) that agrees to separately
account for amounts so transferred, including separately accounting for the
portion of such distribution which is Includible in gross Income and the portion
of such distribution which is not so includible.

ROLLOVERS FROM OTHER PLANS

The Plan will accept Participant Rollover Contributions and/or direct rollovers
of distributions made after December 31, 2001 from the types of plans specified
below beginning January 1,2002.

DIRECT ROLLOVER

The Plan will accept a direct rollover of an Eligible Rollover Distribution
from:

a)    a qualified plan described in Code Section 401 (a) or 403(a), including
      after-tax employee contributions.

b)    an annuity contract described in Code Section 403(b), excluding after-tax
      employee contributions.

c)    an eligible plan under Code Section 457(b) which is maintained by a state,
      political subdivision of a state, or any agency or Instrumentality of a
      state or political subdivision of a state.

PARTICIPANT ROLLOVER CONTRIBUTIONS FROM OTHER PLANS

The Plan will accept B Participant contribution of an Eligible Rollover
Distribution from:

a)    a qualified plan described in Code Section 401(a) or 403(a).

b)    An annuity contract described in code section 403(b)

c)    an eligible plan under Code Section 457(b) which is maintained by a state,
      political subdivision of a State, or any agency or instrumentality of a
      state or political subdivision of a state.

PARTICIPANT ROLLOVER CONTRIBUTIONS FROM IRAS

The Plan will accept a Participant Rollover Contribution of the portion of a
distribution from an individual retirement account or individual retirement
annuity described in Code Section 408(a) or (b) that is eligible to be rolled
over and would otherwise be includible in gross income.

Subtype 110217 EGTRRA - 1

                                       3
<PAGE>

REPEAL OF MULTIPLE USE TEST

The multiple, use test described in Treasury Regulation section 1.401(m)-2 end
the EXCESS AMOUNTS Section shall not apply for Plan Years beginning after
December 31, 2001.

DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT

EFFECTIVE DATA. This section shall apply for distributions due to severance from
employment occurring after December 31, 2001 and distributions that are
processed after December 31, 2001 regardless of when the severance from
employment occurred.

NEW DISTRIBUTABLE EVENT - DISTRIBUTION UPON SEVERANCE FROM EMPLOYMENT. A
Participant's Elective Deferral Contributions, Qualified Nonelective
Contributions, if any, Qualified Matching Contributions, If any, and earnings
attributable to these Contributions shall be distributed on account of the
Participant's severance from employment. However, such a distribution shall be
subject to the other provisions of the Plan regarding distributions, other than
provisions that require a separation from service before such amounts may be
distributed.

SUSPENSION PERIOD FOLLOWING HARDSHIP DISTRIBUTION

The suspension period following a hardship distribution will be decreased. A
Participant who receives a distribution of elective deferrals after December 31,
2001, on account of hardship Shall be prohibited from making elective deferrals
and participant contributions under this and all other plans of the Employer for
six months after receipt of the distribution. A Participant who receives a
distribution of elective deferrals in calendar year 2001 on account of hardship
shall be prohibited from making elective deferrals and participant contributions
under this and all other plans of the Employer for six months after receipt of
the distribution or until January 1, 2002, if later.

VESTING OF EMPLOYER MATCHING CONTRIBUTIONS

APPLICABILITY. This section shall apply to Participants with accrued benefits
derived from Matching Contributions who complete an hour of service under the
Plan in a Plan Year beginning after December 31, 2001.

VESTING SCHEDULE. The vesting schedule for Matching Contributions shall be based
on the following:

<TABLE>
<CAPTION>
             Current Vesting Schedules for  EGTRRA Vesting Schedule for
                Matching Contributions        Matching Contributions
<S>          <C>                            <C>
                      7-year graded               6-year graded
less than 1                0                           0
1                          0                           0
2                          0                          20
3                         20                          40
4                         40                          60
5                         60                          80
6                         80                         100
7                        100
</TABLE>

Subtype 110217 EGTRRA - 1

                                       4
<PAGE>

<TABLE>
<CAPTION>
             Current Vesting Schedule for  EGTRRA Vesting Schedule for
                Matching Contributions        Matching Contributions
<S>          <C>                              <C>
                      5 year cliff                  3-year cliff
less than 1                0                             0
1                          0                             0
2                          0                             0
3                          0                           100
4                          0
5                        100
</TABLE>

<TABLE>
<CAPTION>
             Current Vesting Schedule for  EGTRRA Vesting Schedule for
                Matching Contributions        Matching Contributions
<S>          <C>                           <C>
                      4-year cliff                   3-year cliff
less than 1                0                            0
1                          0                            0
2                          0                            0
3                          0                          100
4                        100
</TABLE>

If the current vesting schedule for Matching Contributions provides for partial
vesting between 0% and 100% (other than a 7-year graded vesting schedule), a
blended schedule shall apply which would provide the better of the current
vesting schedule or the 6-year graded vesting schedule for each year of service.

MODIFICATION OF TOP-HEAVY RULES

EFFECTIVE DATE. This section shall apply for purposes of determining whether the
Plan is a Top-heavy Plan for Plan Years beginning after December 31, 2001, and
whether the Plan satisfies the minimum benefits requirements of Coda Section
416(e) for such years. This section amends the Top-heavy Plan Requirements
Article of the Plan.

DETERMINATION OF TOP-HEAVY STATUS.

Key Employee means any Employee or former Employee (and the Beneficiaries of
such Employee) who at any time during the determination period was:

a)    an officer of the Employer if such individual's annual Compensation is
      more than $130,000 (as adjusted under Code Section 416 (1)(1) for Plan
      Years beginning after December 31, 2002),

b)    a 5-percent owner of the Employer, or

c)    a 1-percent owner of the Employer who has annual Compensation of more than
      $150,000.

The determination period is the Plan Year containing the Determination Date.

The determination of who is a Key Employee shall be made according to Code
Section 416(i)(1) and the applicable regulations and other guidance of general
applicability issued thereunder.

Subtype 110217 EGTRRA -1

                                       5
<PAGE>

DETERMINATION OF PRESENT VALUES AND AMOUNTS. This section shall apply for
purposes of determining the present values of accrued benefits and the amounts
of account balances of Employees as of the Determination Date.

DISTRIBUTIONS DURING YEAR ENDING ON THE DETERMINATION DATE. The present values
of accrued benefits and the amounts of account balances of an Employee as of the
Determination Date shall be increased by the distributions made with respect to
the Employee under the Plan and any plan aggregated with the Plan under Code
Section 416(g)(2) during the one-year period ending on the Determination Date.
The preceding sentence shall also apply to distributions under a terminated plan
which, had it not been terminated, would have been aggregated with the Plan
under Code Section 416(g)(2)(A)(i). In the case of a distribution made for a
reason other than separation from service, death, or disability, this provision
shall be applied by substituting "five-year period "for "one-year period,"

EMPLOYEES NOT PERFORMING SERVICES DURING YEAR ENDING ON THE DETERMINATION DATE.
The accrued benefits and accounts of any individual who has not performed
services for the Employer during the one-year period ending an the Determination
Date shall not be taken into account.

MINIMUM BENEFITS.

MATCHING CONTRIBUTIONS. Employer matching contributions shall be taken into
account for purposes of satisfying the minimum contribution requirements of Code
Section 416(c)(2) and the Plan. The preceding sentence shall apply with respect
to Matching Contributions under the Plan or, If the Plan provides that the
minimum contribution requirement shall be met in another plan, such Other plan.
Employer matching contributions that are used to satisfy the minimum
contribution requirements shall be treated as matching contributions for
purposes of the actual contribution percentage test and other requirements of
Code Section 401 (m).

CONTRIBUTIONS UNDER OTHER PLANS. The Employer may provide in the Plan that the
minimum benefit requirement shall be met in another plan (Including another plan
that consists solely of a cash or deferred arrangement which meets the
requirements of Code Section 401(k)(12) and matching contributions with respect
to which the requirements of Code Section 401 (m)(11) are met).

MODIFICATION OF TOP-HEAVY RULES - 401(K) SAFE HARBOR

The top-heavy requirements of Code Section 416 and the Top-heavy plan
Requirements Article of the Plan shall not apply in any year beginning after
December 31, 2001, in which the Plan consists solely of a cash or deferred
arrangement which meets the requirements of Code Section 40l(k)(12) and matching
contributions with respect to which the requirements of Code Section 401 (m)(11)
are met.

PLAN LOANS FOR OWNER-EMPLOYEES AND SHAREHOLDER EMPLOYEES

Effective for plan loans made after December 31, 2001, plan provisions
prohibiting loans to any shareholder-employee or Owner-employee shall cease to
apply.

Subtype 110217 EGTRRA - 1

                                       6
<PAGE>

This amendment is made an integral part of the aforesaid Plan and is controlling
over the terms of said Plan with respect to the particular items addressed
expressly therein. All other provisions of the Plan remain unchanged and
controlling.

Unless otherwise stated on any page of this amendment, eligibility for benefits
and the amount of any benefits payable to or on behalf of an individual who is
an inactive Participant on the effective date(s) stated above, shall be
determined according to the provisions of the aforesaid Plan as in effect on the
day before he became an inactive Participant.

Signing this amendment, the Employer, as plan sponsor, has made the decision to
adopt this plan amendment. The Employer is acting in reliance on its own
discretion and on the legal and tax advice of its own advisors, and not that of
any member of the Principal Financial Group or any representative of a member
company of the Principal Financial Croup.

Signed this 30th day of September, 2004.

                                           For the Employer

                                           By
                                              ---------------

                                              ---------------

Subtype 110217 EGTRRA - 1

                                       7
<PAGE>

                                 AMENDMENT NO. 1

                            DEALERTRACK 401(k) PLAN

The Plan named above gives the Employer the right to amend it at any time.
According to that rignt, the Plan is amended effective May 10, 2OO5, as follows:

By striking the definition of Predecessor Employer from the DEFINITIONS SECTION
of Article I and substituting the following:

      PREDECESSOR EMPLOYER means a firm of which the Employer was once a part
      (e.g.. due to a apinoff or change of corporate status) or at firm absorbed
      by the Employer or an affiliate of the Employer because of a merger or
      acquisition (stock or asset, including a division or an operation of such
      company).

This amendment is made an integral part of the aforesaid Plan and is
controlling over the terms of said Plan with respect to the particular items
addressed expressly herein. All other provisions of the plan remain unchaged and
controlling.

Unless otherwise stated on any page of this amendment, eligibility for benefits
and the amount of any benefits payable to or on behalf of an individual who is
an inactive Participant on the effective date(s) stated above, shall be
determined according to the provisions of the aforesaid Plan as in effect on the
day before he became an Inactive Participant.

Signing this amendment, the Employer, as plan sponsor, has made the decision to
adopt this plan amendment. The Employer is acting in reliance on its own
discretion and on the legal and tax advice of its own advisors, and not that of
any member of the Principal financial Group or any representative of a member
company of the principal Financial Group.

Signed this 22 day of June, 2005.

                                         DEALERTRACK, INC.

                                         By
                                            ------------------------------

                                            ------------------------------

Amendment No. 1

                                       1
<PAGE>

GOOD FAITH AMENDMENT TO COMPLY WITH CODE SECTION 401(a)(31)(B) AS AMENDED BY THE
ECONOMIC GROWTH AND TAX RELIEF RECONCILIATION ACT OF 2001 (EGTRRA)

This amendment of the Plan is adopted to reflect certain provisions of the
Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). This
amendment is intended as good faith compliance with the requirements of EGTRRA
and is to be construed in accordance with EGTRRA and guidance issued thereunder.
This amendment shall be effective as of March 28, 2006. This amendment shall
continue to apply to the Plan, including the Plan as later amended, until such
provisions are integrated into the Plan or the good faith compliance EGTRRA
amendment provisions are specifically amended.

This amendment shall supersede any previous good faith compliance EGTRRA
amendment and the provisions of the Plan to the extent those provisions are
inconsistent with the provisions of this amendment.

Plan Name: DEAL ERTRACK 401(k) PLAN

The plan named above gives the Employer the right to amend it at any time.
According to that right, the Plan is amended as follows:

AUTOMATIC ROLLOVERS

In the event of a mandatory distribution greater than $1,000 in accordance with
the small amounts payment provisions of Article VIII or the SMALL AMOUNTS
SECTION of Article X, if the Participant does not elect to have such
distribution paid directly to an Eligible Retirement Plan specified by the
Participant in a Direct Rollover or to receive the distribution directly in
accordance with the DIRECT ROLLOVERS SECTION of Article X, then the Plan
Administrator will pay the distribution in a Direct Rollover to an individual
retirement plan designated by the Plan Administrator. In the event of any other
small amounts payment to a Distributee in accordance with the small amounts
payment provisions of Article VIII or the SMALL AMOUNTS SECTION of Article X, if
the Distributee does not elect to have such distribution paid directly to an
Eligible Retirement Plan specified by the Distributes in a Direct Rollover or to
receive the distribution directly in accordance with the DIRECT ROLLOVERS
SECTION of Article X, then the Plan Administrator will pay the distribution to
the Distributee.

This amendment is made an integral part of the aforesale Plan and is controlling
over the terms of said Plan with respect to the particular items addressed
expressly herein. All other provisions of the Plan remain unchanged and
controlling.

Signing this amendment, the Employer, as plan sponsor, has made the decision to
adopt this plan amendment. The Employer is acting in reliance on its own
discretion and on the legal and tax advice of its own advisors, and not that of
any member of the Principal Financial Group or any representative of a member
company of the Principal Financial Group.

Signed this 1st day of April 2005

                                    For the Employer

                                    By
                                       ----------------------

                                             Group Annuity Contract No.: 4-48179
Subtype 110218

                                       1

<PAGE>

Your plan is an important legal document- This sample plan has been prepared
based on our understanding of the desired provisions. It may not fit your
situation, You should consult with your lawyer on the plan's legal end tax
implications. Neither Principal Life Insurance Company nor its agents can be
responsible for the legal or tax aspects of the plan nor its appropriateness for
your situation. If you wish to change the provisions of this sample plan, you
may ask us to prepare new sample wording for you and your lawyer to review.

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