Document:

Exhibit 10.4

                     HOME FEDERAL SAVINGS & LOAN ASSOCIATION
                               AMENDED & RESTATED
                      DIRECTOR INDEXED RETIREMENT AGREEMENT

         THIS DIRECTOR INDEXED RETIREMENT AGREEMENT (the "Agreement") is made
this _________ day of _________________ 2004, by and between HOME FEDERAL
SAVINGS & LOAN ASSOCIATION, a nationally-chartered savings and loan association
located in Nampa, Idaho (the "Bank"), and _________________ (the "Director").

         On _________________, the Bank and the Director entered into the Home
Federal Savings & Loan Association Director Indexed Retirement Agreement (the
"Prior Agreement"). This Agreement amends and restates the Prior Agreement, and
any amendments thereto, in its entirety.

         To attract, retain and reward quality directors and to provide a
potentially higher level of retirement income, the Bank is willing to provide
the Director with this Director Indexed Retirement Agreement. The Bank will pay
the benefits from its general assets.

         The Director and the Bank agree as follows:

                                    Article 1
                                   Definitions

         Whenever used in this Agreement, the following words and phrases shall
have the meanings specified:

1.1      "Adjustment Rate" shall mean the figure equal to one minus the Bank's
         highest marginal tax rate for the current calendar year.

1.2      "Board" means the board of directors of the Holding Company.

1.3      "Change of Control" means

         (i)      Any "person," as such term is used in Sections 13(d) and 14(d)
                  of the Securities Exchange Act of 1934, as amended (the
                  "Exchange Act") (other than the Holding Company or any person
                  (as hereinafter defined) acting on behalf of the Holding
                  Company as underwriter pursuant to an offering who is
                  temporarily holding securities in connections with such
                  offering, any trustee or other fiduciary holding

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<PAGE>

                  securities under an employee benefit plan of the Holding
                  Company, or any corporation owned, directly or indirectly, by
                  the stockholders of the Holding Company in substantially the
                  same proportions as their ownership of stock of the Company),
                  is or becomes the "beneficiary owner" (as defined in Rule
                  13d-3 under the Exchange Act), directly or indirectly, of
                  securities of the Holding Company representing 25% or more of
                  the combined voting power of the Holding Company's then
                  outstanding securities;

         (ii)     Individuals who are members of the Board on the Commencement
                  Date (the "Incumbent Board") cease for any reason to
                  constitute at least a majority thereof, provided that any
                  person becoming a director subsequent to the Commencement Date
                  whose election was approved by a vote of at least
                  three-quarters of the directors comprising the Incumbent Board
                  or whose nomination for election by the Holding Company's
                  stockholders was approved by the nominating committee serving
                  under an Incumbent Board or who as appointed as a result of a
                  change at the direction of the OTS or the FDIC, shall be
                  considered a member of the Incumbent Board;

         (iii)    The stockholders of the Holding Company approve a merger or
                  consolidation of the Holding Company with any other
                  corporation, other than (1) a merger or consolidation which
                  would result in the voting securities of the Holding Company
                  outstanding immediately prior thereto continuing to represent
                  (either by remaining outstanding or by being converted into
                  voting securities of the surviving entity) more than 50% of
                  the combined voting power of the voting securities of the
                  Holding Company or such surviving entity outstanding
                  immediately after such merger or consolidation or (2) a merger
                  or consolidation effected to implement a recapitalization of
                  the Holding Company (or similar transaction) in which no
                  person (as hereinabove defined) acquires more than 25% of the
                  combined voting power of the Holding Company's then
                  outstanding securities; or

         (iv)     The stockholders of the Holding Company approve a plan of
                  complete liquidation of the Holding Company or an agreement
                  for the sale or disposition by the Holding Company of all or
                  substantially all of the Holding Company's assets (or any
                  transaction having a similar effect); provided that the term
                  "Change of Control" shall not include an acquisition of
                  securities by an employee benefit plan of the Bank or the
                  Holding Company or a change in the composition of the Board at
                  the direction of the OTS or the FDIC.

         Notwithstanding the foregoing, a "Change of Control" shall not be
         deemed to have occurred in the event of a conversion of the Holding
         Company's mutual holding company to stock form or in connection with
         any reorganization or action used to effect such conversion.

1.4      "Commencement Date" means the date the conversion of the Bank from the
         mutual to stock form of organization is completed.

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<PAGE>

1.5      "Holding Company" means Home Federal Bancorp, Inc.

1.6      "Normal Retirement Age" means the Director's 72nd birthday.

1.7      "Normal Retirement Date" means the later of the Normal Retirement Age
         or Termination of Service.

1.8      "Plan Year" means each fiscal year from October 1 through September 30.
         In the year of implementation, it shall commence with the effective
         date of this Agreement and end September 30, 2001.

1.9      "Retirement Account" means the account maintained on the books of the
         Bank as described in Section 2.2.

1.10     "Simulated Investments" mean investments specified by the Bank for use
         in measuring the Retirement Benefit. Subject to Article 2, the Bank can
         change the Simulated Investments only with the Director's written
         agreement. The Simulated Investments shall be of equal initial amounts.

1.11     "Simulated Investment Earnings" means the after-tax rate of return on a
         Simulated Investment. If the Simulated Investment is a life insurance
         policy, the Simulated Investment Earnings shall track cash surrender
         value and not include receipt of the policy's death benefit.

1.12     "Termination of Service" means the Director ceases to be a member of
         the Bank's Board of Directors for any reason whatsoever other than
         death.

1.13     "Years of Service" means the number of years the Director has served as
         a member of the Bank's Board of Directors.

                                    Article 2
                               Retirement Account

2.1      Simulated Investments. The Bank shall establish two Simulated
         Investments in the amount of $______ as of December 28, 2002, as
         follows:

         2.1.1    Simulated Investment Number One shall track the cash surrender
                  value of a specified life insurance policy(s) as described in
                  Appendix A.

         2.1.2    Simulated Investment Number Two shall track the value of a
                  simulated investment account comprised of both principal and
                  accumulated net after-tax interest

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<PAGE>

                  earnings. Pre-tax interest earnings shall be based on the
                  lowest yield on the one-year constant maturity for Treasuries
                  (referred to as the CMT Index) as of September 1 during each
                  Plan Year. This rate may be adjusted periodically as
                  determined by the Board. Simulated Investment Number Two
                  assumes the income tax rate to be the Bank's highest marginal
                  tax rate for the current fiscal year, and assumes that
                  interest (net of tax) shall be compounded on an annual basis
                  at the end of each Plan Year.

2.2      Retirement Account. The Bank shall establish a Retirement Account on
         its books for the Director. The Retirement Account balance during the
         pre-termination period is determined by subtracting the value of
         Simulated Investment Number Two from the value of Simulated Investment
         Number One and dividing the difference by the Adjustment Rate. The
         Retirement Account subsequent to the Termination Date is reduced by
         payments of the Primary Normal Retirement Benefit under Section 3.1.1.

2.3      Statement of Accounts. The Bank shall provide to the Director, within
         60 days after each Plan Year, a statement setting forth the Retirement
         Account balance.

2.4      Accounting Device Only. The Retirement Account and Simulated
         Investments are solely devices for measuring amounts to be paid under
         this Agreement. They are not a trust fund of any kind. The Director is
         a general unsecured creditor of the Bank for the payment of benefits.
         The benefits represent the mere Bank promise to pay such benefits. The
         Director's rights are not subject in any manner to anticipation,
         alienation, transfer, assignment, pledge, encumbrance, attachment, or
         garnishment by the Director's creditors.

                                    Article 3
                                Normal Retirement

3.1      Normal Retirement Benefit. Subject to the general limitations of
         Article 8, upon reaching the Normal Retirement Date while a member of
         the Bank's Board of Directors, the Director shall be entitled to both
         the primary and secondary benefits described in Sections 3.1.1 and
         3.1.2.

3.1.1    Primary Normal Retirement Benefit. Commencing on the Director's Normal
         Retirement Date, the Bank shall pay a Primary Normal Retirement Benefit
         to the Director which is equal to the Director's Retirement Account
         balance as of the Plan Year ending immediately preceding the Director's
         Normal Retirement Date. The Primary Normal Retirement Benefit shall be
         paid over 10 years in 120 equal monthly installments (without
         adjustment for interest earnings during the payment period), commencing
         on the first day of the month following the Director's Termination of
         Service.

3.1.2    Secondary Normal Retirement Benefit. Within 60 days following the end
         of the Plan Year following the Director's Normal Retirement Date, and
         continuing until the Director's

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<PAGE>

         death, the Bank shall pay a Secondary Normal Retirement Benefit to the
         Director. The Secondary Normal Retirement Benefit shall be paid
         annually in an amount calculated as follows:

     After-tax earnings for the Plan Year on Simulated Investment Number One
                                    minus the
After-tax interest earnings for the Plan Year on Simulated Investment Number Two
                                 divided by the
                                Adjustment Rate.

         Earnings on Simulated Investment Number One will be equal to the
         increase in the cash surrender value of the life insurance policy
         described in Appendix A increased by any loans or withdrawals from the
         policy during the Plan Year and reduced by any premium payments during
         the Plan Year. For purposes of calculating the after-tax earnings on
         Simulated Investment Number One, the income tax rate is assumed to be
         0% and that earnings are compounded on an annual basis at the end of
         each Plan Year. Interest earnings on Simulated Investment Number Two
         shall be determined pursuant to the method set forth in Section 2.1
         hereof.

                                    Article 4
                          Early Termination of Service

         Upon Termination of Service which does not result from Early
Retirement, Disability or Change of Control, and is prior to the Normal
Retirement Age, the Bank shall pay to the Director the amount currently accrued
for the Primary Normal Retirement Benefit described in Section 3.1.1 at
Termination of Service. Payment of the Primary Normal Retirement Benefit shall
be based on the Director's Retirement Account balance as of the end of the Plan
Year immediately preceding the Director's Termination of Service. The benefit
shall be paid over 10 years in 120 equal monthly installments (without
adjustment for interest earnings during the payout period), commencing on the
first day of the month following the Director's Termination of Service. If the
Director has completed 10 Years of Service, the Director shall also receive the
amount of the Secondary Normal Retirement Benefit described in 3.1.2. Payment of
the Secondary Normal Retirement Benefit shall be calculated in accordance with
Section 3.1.2 and shall be paid annually, continuing for 10 years (without
adjustment for interest earnings during the payout period). The Secondary Normal
Retirement Benefit shall commence on the first day of the month following the
Director's Normal Retirement Age.

                                    Article 5
                                Early Retirement

         Upon retirement after completing 10 Years of Service, the Bank shall
pay to the Director the amount currently accrued for the Primary Normal
Retirement Benefit described in Section 3.1.1, and the amount of the Secondary
Normal Retirement Benefit described in 3.1.2. Payment of the Primary Normal
Retirement Benefit shall be based on the Director's Retirement Account balance
as of the end of the Plan Year immediately preceding the Director's

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<PAGE>

Termination of Service. The benefit shall be paid over 10 years in 120 equal
monthly installments (without adjustment for interest earnings during the payout
period), commencing on the first day of the month following the Director's
Normal Retirement Age. Payment of the Secondary Normal Retirement Benefit shall
be calculated in accordance with Section 3.1.2 and shall be paid annually,
continuing for 10 years (without adjustment for interest earnings during the
payout period). The Secondary Normal Retirement Benefit shall commence on the
first day of the month following the Director's Normal Retirement Age.

                                    Article 6
                                   Disability

         If the Director terminates service due to Disability prior to Normal
Retirement Age, the Bank shall pay to the Director the amount currently accrued
for the Primary Normal Retirement Benefit described in Section 3.1.1, and the
amount of the Secondary Normal Retirement Benefit described in 3.1.2. Payment of
the Primary Normal Retirement Benefit shall be based on the Director's
Retirement Account balance as of the end of the Plan Year immediately preceding
the Director's Termination of Service. The benefit shall be paid over 10 years
in 120 equal monthly installments (without adjustment for interest earnings
during the payout period), commencing on the first day of the month following
the Director's Termination of Service. Payment of the Secondary Normal
Retirement Benefit shall be calculated in accordance with Section 3.1.2 and
shall be paid annually, continuing for 10 years (without adjustment for interest
earnings during the payout period). The Secondary Normal Retirement Benefit
shall commence on the first day of the month following the Director's Normal
Retirement Age.

                                    Article 7
                                Change of Control

         If the Director is a member of the Board at the date of a Change of
Control, and the Director experiences a Termination of Service within
twenty-four (24) months of the effective time of the Change of Control, the Bank
shall pay to the Director the Primary and Secondary benefits described in
Sections 3.1.1 and 3.1.2 whether or not the Director has reached Normal
Retirement Age. The benefit shall be paid over 10 years in 120 equal monthly
installments (without adjustment for interest earnings during the payout
period), commencing on the first day of the month following the Director's
Termination of Service.

         Notwithstanding any other provision of this Agreement, if payments and
the value of benefits received or to be received under this Agreement, together
with any other amounts and the value of benefits received or to be received by
the Director, would cause any amount to be nondeductible by the Holding Company
or any of the Consolidated Subsidiaries for federal income tax purposes pursuant
to or by reason of Section 280G of the Code, then payments and benefits under
this Agreement shall be reduced (not less than zero) to the extent necessary so
as to maximize amounts and the value of benefits to be received by the Director
without causing

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<PAGE>

any amount to become nondeductible pursuant to or by reason of Section 280G of
the Code. For this purpose, the term "Consolidated Subsidiaries" means any
subsidiary or subsidiaries of the Holding Company (or its successors) that are
part of the affiliated group (as defined in Section 1504 of the Code, without
regard to subsection (b) thereof) that includes Home Federal Bank, including but
not limited to the Holding Company

                                    Article 8
                                 Death Benefits

         Upon the Director's death prior to termination of this Agreement, the
Bank shall pay to the Director's beneficiary a benefit equal to the Retirement
Account balance as of the Plan Year immediately preceding the Director's death.
The Bank shall pay the benefit to the beneficiary in a lump sum within 60 days
following the Director's death.

                                    Article 9
                                  Beneficiaries

9.1      Beneficiary Designations. The Director shall designate a beneficiary by
         filing a written designation with the Bank. The Director may revoke or
         modify the designation at any time by filing a new designation.
         However, designations will only be effective if signed by the Director
         and accepted by the Bank during the Director's lifetime. The Director's
         beneficiary designation shall be deemed automatically revoked if the
         beneficiary predeceases the Director or if the Director names a spouse
         as beneficiary and the marriage is subsequently dissolved. If the
         Director dies without a valid beneficiary designation, all payments
         shall be made to the Director's estate.

9.2      Facility of Payment. If a benefit is payable to a minor, to a person
         declared incompetent, or to a person incapable of handling the
         disposition of his or her property, the Bank may pay such benefit to
         the guardian, legal representative or person having the care or custody
         of such minor, incompetent person or incapable person. The Bank may
         require proof of incompetence, minority or guardianship as it may deem
         appropriate prior to distribution of the benefit. Such distribution
         shall completely discharge the Bank from all liability with respect to
         such benefit.

                                   Article 10
                               General Limitations

         Notwithstanding any provision of this Agreement to the contrary, the
Bank shall not pay any benefit under this Agreement if the Director commits
suicide within two years after the date of this Agreement, or if the Director
has made any material misstatement of fact on any application for life insurance
purchased by the Bank.

                                   Article 11
                          Claims and Review Procedures

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<PAGE>

11.1     Claims Procedure. A Director or beneficiary ("claimant") who has not
         received benefits under this Agreement that he or she believes should
         be paid shall make a claim for such benefits as follows:

         11.1.1   Initiation - Written Claim. The claimant initiates a claim by
                  submitting to the Bank a written claim for the benefits.

         11.1.2   Timing of Bank Response. The Bank shall respond to such
                  claimant within ninety (90) days after receiving the claim. If
                  the Bank determines that special circumstances require
                  additional time for processing the claim, the Bank can extend
                  the response period by an additional ninety (90) days by
                  notifying the claimant in writing, prior to the end of the
                  initial ninety (90) day period that an additional period is
                  required. The notice of extension must set forth the special
                  circumstances and the date by which the Bank expects to render
                  its decision.

         11.1.3   Notice of Decision. If the Bank denies part or all of the
                  claim, the Bank shall notify the claimant in writing of such
                  denial. The Bank shall write the notification in a manner
                  calculated to be understood by the claimant. The notification
                  shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based,
                  (c)      A description of any additional information or
                           material necessary for the claimant to perfect the
                           claim and an explanation of why it is needed, and
                  (d)      An explanation of this Agreement's review procedures
                           and the time limits applicable to such procedures.

11.2     Review Procedure. If the Bank denies part or all of the

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<PAGE>

         claim, the claimant shall have the opportunity for a full and fair
         review by the Bank of the denial, as follows:

         11.2.1   Initiation - Written Request. To initiate the review, the
                  claimant, within 60 days after receiving the Bank's notice of
                  denial, must file with the Bank a written request for review.

         11.2.2   Additional Submissions - Information Access. The claimant
                  shall then have the opportunity to submit written comments,
                  documents, records and other information relating to the
                  claim. The Bank shall also provide the claimant, upon request
                  and free of charge, reasonable access to, and copies of, all
                  documents, records and other information relevant to the
                  claimant's claim for benefits.

         11.2.3   Considerations on Review. In considering the review, the Bank
                  shall take into account all materials and information the
                  claimant submits relating to the claim, without regard to
                  whether such information was submitted or considered in the
                  initial benefit determination.

         11.2.4   Timing of Bank Response. The Bank shall respond in writing to
                  such claimant within 60 days after receiving the request for
                  review. If the Bank determines that special circumstances
                  require additional time for processing the claim, the Bank can
                  extend the response period by an additional 60 days by
                  notifying the claimant in writing, prior to the end of the
                  initial 60-day period that an additional period is required.
                  The notice of extension must set forth the special
                  circumstances and the date by which the Bank expects to render
                  its decision.

         11.2.5   Notice of Decision. The Bank shall notify the claimant in
                  writing of its decision on review. The Bank shall write the
                  notification in a manner calculated to be understood by the
                  claimant. The notification shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based, and

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<PAGE>

                  (c)      A statement that the claimant is entitled to receive,
                           upon request and free of charge, reasonable access
                           to, and copies of, all documents, records and other
                           information relevant to the claimant's claim for
                           benefits.

                                   Article 12
                           Amendments and Termination

         Except for rate adjustments by the Board of Directors pursuant to
Section 2.1.2 above, this Agreement may be amended or terminated only by a
written agreement signed by the Bank and the Director.

                                   Article 13
                                  Miscellaneous

13.1     Binding Effect. This Agreement shall bind the Director and the Bank and
         their beneficiaries, survivors, executors, administrators and
         transferees.

13.2     No Guarantee of Service. This Agreement is not a contract for services.
         It does not give the Director the right to remain in the service of the
         Bank, nor does it interfere with the shareholder's right to replace the
         Director. It also does not require the Director to remain in the
         service of the Bank nor interfere with the Director's right to
         terminate service at any time.

13.3     Applicable Law. The Agreement and all rights hereunder shall be
         governed by the laws of the State of Idaho except to the extent
         preempted by the laws of the United States of America.

13.4     Reorganization. The Bank shall not merge or consolidate into or with
         another company, or reorganize, or sell substantially all of its assets
         to another company, firm or person unless such succeeding or continuing
         company, firm or person agrees to assume and discharge the obligations
         of the Bank.

13.5     Non-Transferability. Benefits under this Agreement cannot be sold,
         transferred, assigned, pledged, attached or encumbered in any manner.

13.6     Tax Withholding. The Bank shall withhold any taxes that are required to
         be withheld from the benefits provided under this Agreement.

13.7     Unfunded Arrangement. The Director is a general unsecured creditor of
         the Bank for the payment of benefits under this Agreement. The benefits
         represent the mere promise by the Bank to pay such benefits. The rights
         to benefits are not subject in any manner to anticipation, alienation,
         sale, transfer, assignment, pledge, encumbrance, attachment, or
         garnishment by creditors. Any insurance on the Director's

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<PAGE>

         life or any other asset held in connection with this Agreement is a
         general asset of the Bank to which the Director has no preferred or
         secured claim.

13.8     Entire Agreement. This Agreement constitutes the entire agreement
         between the Bank and the Director as to the subject matter hereof. No
         rights are granted to the Director by virtue of this Agreement other
         than those specifically set forth herein.

13.9     Administration. The Bank shall have powers which are necessary to
         administer this Agreement, including but not limited to:

         (a)      Interpreting the provisions of the Agreement;

         (b)      Establishing and revising the method of accounting for the
                  Agreement;

         (c)      Maintaining a record of benefit payments; and

         (d)      Establishing rules and prescribing any forms necessary or
                  desirable to administer the Agreement.

13.10    Actions of the Bank. All determinations, interpretations, rules, and
         decisions of the Bank shall be conclusive and binding upon all persons
         having or claiming to have any interest or right under this Agreement.

13.11    Named Fiduciary. The Bank shall be the named fiduciary and plan
         administrator under this Agreement. The named fiduciary may delegate to
         others certain aspects of the management and operation responsibilities
         of the plan including the employment of advisors and the delegation of
         ministerial duties to qualified individuals.

        IN WITNESS WHEREOF, the Director and a duly authorized Bank officer have
signed this Agreement.

DIRECTOR:                                COMPANY:

                                         HOME FEDERAL SAVINGS & LOAN ASSOCIATION

                                         By:
                                            ------------------------------------
----------------------------             Title:
                                               ---------------------------------

                                       11Exhibit 10.5

                     HOME FEDERAL SAVINGS & LOAN ASSOCIATION
                              AMENDED AND RESTATED
                      DIRECTOR DEFERRED INCENTIVE AGREEMENT

         THIS DIRECTOR DEFERRED INCENTIVE AGREEMENT (the "Agreement") is adopted
this _________ day of _________________, 20__, by and between HOME FEDERAL
SAVINGS & LOAN ASSOCIATION, a nationally-chartered savings and loan association
located in Nampa, Idaho (the "Bank"), and _____________ (the "Director").

         On _____________, the Bank and the Director entered into the Home
Federal Savings & Loan Association Director Deferred Incentive Agreement (the
"Prior Agreement"). This Agreement amends and restates the Prior Agreement, and
any amendments thereto, in its entirety.

         The purpose of this Agreement is to encourage the Director to remain a
member of the Bank's Board of Directors, to make a provision for deferred
incentive compensation, and to allow the Director to defer payment of all or
some of the other compensation received by the Director for service on the
Bank's Board of Directors. The Bank will pay the benefits from its general
assets.

         The Bank and the Director agree as provided herein.

                                    Article 1
                                   Definitions

         Whenever used in this Agreement, the following words and phrases shall
have the meanings specified:

1.1      "Beneficiary" means each designated person, or the estate of the
         deceased Director, entitled to benefits, if any, upon the death of the
         Director determined pursuant to Article 7.

1.2      "Beneficiary Designation Form" means the form established from time to
         time by the Plan Administrator that the Director completes, signs and
         returns to the Plan Administrator to designate one or more
         Beneficiaries.

1.3      "Code" means the Internal Revenue Code of 1986, as amended.

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<PAGE>

1.4      "Deferral Account" means the Bank's accounting of the incentive awards,
         if any, determined under Article 2, plus Director Deferrals, if any,
         plus accrued interest.

1.5      "Director Deferrals" means the amount of Fees which the Director elects
         to defer according to this Agreement.

1.6      "Effective Date" means ___________________.

1.7      "Election Form" means the form attached hereto as Exhibit A.

1.8      "Extraordinary Items" means those items recognized by Generally
         Accepted Accounting Principles as extraordinary that substantially
         affect shareholder equity and/or the Bank's assets. Examples of such
         items include but are not limited to stock redemptions, mergers,
         acquisitions, stock splits and other items of that nature.

1.9      "Fees" means the total directors fees payable to the Director during a
         Plan Year.

1.10     "Plan Administrator" means the plan administrator described in Article
         11.

1.11     "Plan Year" means the Bank's fiscal year ending on each September 30,
         except that the first Plan Year shall be a short plan year commencing
         on the Effective Date and ending on the next following September 30.

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<PAGE>

1.12     "Return On Assets (ROA)" means the Bank's after-tax net income at the
         end of the most recent fiscal year, before payment of any common stock
         dividends and adjusted for Extraordinary Items, divided by the Bank's
         average assets for the same fiscal year, as determined by the Bank's
         independent auditor based upon certified financial statements for the
         pertinent year.

1.13     "Return on Equity (ROE)" means the Bank's after-tax net income at the
         end of the most recent fiscal year, before payment of any common stock
         dividends and adjusted for Extraordinary Items, divided by the Bank's
         average equity for the same fiscal year, as determined by the Bank's
         independent auditor based upon certified financial statements for the
         pertinent year.

1.14     "Rollover Amount" means the amounts in the Deferral Account balance as
         of the date this Agreement is adopted.

1.15     "Termination of Service" means the Director ceases to be a member of
         the Bank's Board of Directors for any reason whatsoever, other than by
         reason of a leave of absence approved by the Bank.

                                    Article 2
                                    Incentive

2.1      Incentive Award. The Bank's ROA and ROE for the most recent completed
         Plan Year shall determine the Director's Incentive Award Percentage, in
         accordance with the following chart:

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<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------------------------------------------------------------------------
 RETURN ON ASSETS                         INCENTIVE AWARD PERCENTAGE FOR PLAN YEARS ENDING AFTER 2003
----------------------------------------------------------------------------------------------------------------------------
<S>                  <C>     <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>    <C>
   1.36 and up       60      60     60     60     60     60     60     60     60     60     60     60     60     60     60
----------------------------------------------------------------------------------------------------------------------------
      1.32           56      56     56     56     56     56     56     56     56     56     56     56     56     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.27           52      52     52     52     52     52     52     52     52     52     52     52     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.23           48      48     48     48     48     48     48     48     48     48     48     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.18           44      44     44     44     44     44     44     44     44     44     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.14           40      40     40     40     40     40     40     40     40     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.11           36      36     36     36     36     36     36     36     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.09           32      32     32     32     32     32     32     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.06           28      28     28     28     28     28     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.04           24      24     24     24     24     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      1.01           20      20     20     20     20     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      0.99           16      16     16     16     20     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      0.96           12      12     12     16     20     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      0.94            8       8     12     16     20     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
      0.91            4       8     12     16     20     24     28     32     36     40     44     48     52     56     60
----------------------------------------------------------------------------------------------------------------------------
                    10.45   10.72  11.00  11.27  11.54  11.81  12.08  12.36  12.63  12.90  13.38  13.85  14.33  14.80  15.28
                    --------------------------------------------------------------------------------------------------------
                                                                RETURN ON EQUITY
                    --------------------------------------------------------------------------------------------------------
</TABLE>

         The above chart is subject to change at the sole discretion of the
         Bank's Board of Directors, and such change shall be prospective and not
         effective until the Plan Year immediately following such change.

         The Incentive Award is calculated annually by taking the Director's
         Fees for the Plan Year for which the ROA and ROE were calculated times
         the Incentive Award Percentage. For example, if the Bank's ROE is 15.6%
         and ROA is 1.31% and the Director's fees were $10,000 for the Plan Year
         ended September 30, 200X, the Incentive Award for 200X would be $6,000
         ($10,000 X 60%).

2.2      Incentive Deferral. As of December 31 of each year while this Agreement
         is in effect, the Bank shall declare the Incentive Award for the most
         recently completed Plan Year in the form of compensation and credit
         such amount to the Deferral Account.

                                       4
<PAGE>

                                    Article 3
                               Director Deferrals

3.1      Initial Election. In addition to the Incentive Award Deferral under
         Article 2, the Director may make an initial deferral election under
         this Agreement by filing with the Plan Administrator a signed Election
         Form within thirty (30) days after the date this Agreement is first
         executed. The Election Form shall set forth the Director Deferrals and
         shall be effective to defer only Fees earned after the date the
         election form is received by the Plan Administrator.

3.2      Election Changes.

         3.2.1    Generally. The Director may modify the amount of Fees to be
                  deferred by filing a subsequent signed Election Form with the
                  Plan Administrator. The modified Election Form shall not be
                  effective until the calendar year following the year in which
                  such Election Form is received by the Plan Administrator.

         3.2.2    Hardship. If an unforeseeable emergency arising from the death
                  of a family member, divorce, sickness, injury, catastrophe or
                  similar event outside the control of the Director occurs, the
                  Director, by written instructions to the Plan Administrator,
                  may immediately reduce future deferrals under this Agreement.
                  Provided, however, that if legislation and related regulations
                  are enacted that provide for a specific definition and
                  procedure for unforeseeable emergencies, such legislation and
                  regulations shall automatically upon enactment apply to this
                  Agreement.

                                    Article 4
                                Deferral Account

4.1      Establishing and Crediting. The Bank shall establish a Deferral Account
         on its books for the Director, and shall credit to the Deferral Account
         the following amounts:

         4.1.1    Rollover Amount. The Rollover Amount from the Prior Agreement,
                  determined as of the date this Agreement is adopted.

         4.1.2    Incentive Deferrals. The Incentive Awards, if any, determined
                  under Article 2.

         4.1.3    Director Deferrals. The Director Deferrals, if any, determined
                  under Article 3, as of the date they

                                       5
<PAGE>

                  would have otherwise been paid to the Director.

         4.1.4    Interest. On September 30 of each Plan Year and immediately
                  prior to the payment of any benefits, unless otherwise stated,
                  interest shall be credited to the account balance since the
                  preceding credit under this Section 4.1.4, if any, at an
                  annual rate equal to the ROE for such Plan Year, compounded
                  monthly.

         The Deferral Account shall be debited to reflect any withdrawals or
distributions.

4.2      Statement of Accounts. The Bank shall provide to the Director, within
         ninety (90) days after the end of each Plan Year, a statement setting
         forth the Deferral Account balance as of the end of the preceding Plan
         Year.

4.3      Accounting Device Only. The Deferral Account is solely a device for
         measuring amounts to be paid, if any, under this Agreement. The
         Deferral Account is not a trust fund of any kind. The Director is a
         general unsecured creditor of the Bank for the payment of benefits. The
         benefits represent the mere Bank promise to pay such benefits. The
         Director's rights are not subject in any manner to anticipation,
         alienation, sale, transfer, assignment, pledge, encumbrance,
         attachment, or garnishment by the Director's creditors.

                                    Article 5
                            Benefits During Lifetime

5.1      Termination of Service. Upon Termination of Service for reasons other
         than death, the Bank shall pay to the Director the benefit described in
         this Section 5.1 in lieu of any other benefits under this Article.

                                       6
<PAGE>

         5.1.1    Amount of Benefit. The benefit under this Section 5.1 is the
                  total Deferral Account balance as of the Director's
                  Termination of Service.

         5.1.2    Payment of Benefit. The Bank shall pay the benefit to the
                  Director in one hundred twenty (120) consecutive equal monthly
                  installments commencing on the first day of the month
                  following the Director's Termination of Service. The Bank
                  shall continue to credit interest at an annual rate of seven
                  and one-half percent (7.5%), compounded monthly, on the
                  remaining total Deferral Account balance during the
                  installment period.

5.2      Hardship Distribution. If an unforeseeable emergency arising from the
         death of a family member, divorce, sickness, injury, catastrophe or
         similar event outside the control of the Director or Beneficiary
         occurs, the Bank, following petition by the Director or the Beneficiary
         and in its sole discretion, may distribute to the Director or
         Beneficiary all or a portion of the Deferral Account balance need to
         address the unforeseeable emergency. In no event shall the distribution
         be greater than is necessary to relieve the financial hardship, plus
         the amount of income taxes on such distribution. Provided, however,
         that if legislation and related regulations are enacted that provide
         for a specific definition and procedure for unforeseeable emergencies,
         such legislation and regulations shall automatically upon enactment
         apply to this Agreement.

                                    Article 6
                                 Death Benefits

6.1      Death During Active Service. If the Director dies while in the active
         service of the Bank, the Bank shall pay to the Beneficiary the benefit
         described in this Section 6.1 in lieu of the benefits of Article 5.

                                       7
<PAGE>

         6.1.1    Amount of Benefit. The benefit under Section 6.1 is the
                  greater of (a) the total Deferral Account balance as of the
                  date of the Director's death, or (b) _________________
                  ($_______). Provided, however, that if the Director commits
                  suicide the benefit under this Section 6.1 is the total
                  Deferral Account balance as of the date of the Director's
                  death.

         6.1.2    Payment of Benefit. The Bank shall pay the benefit to the
                  Beneficiary in one hundred twenty (120) consecutive equal
                  monthly installments commencing within sixty (60) days
                  following the Director's death and continuing on the first of
                  each month thereafter. The Bank shall continue to credit
                  interest at an annual rate of seven and one-half percent
                  (7.5%), compounded monthly, on the remaining Deferral Account
                  balance during the installment period.

6.2        Death During Payment of a Benefit. If the Director dies after any
           benefit payments have commenced under Article 5 of this Agreement but
           before receiving all such payments, the Bank shall pay the remaining
           benefits to the Beneficiary at the same time and in the same amounts
           they would have been paid to the Director had the Director survived.

                                    Article 7
                                  Beneficiaries

7.1      Beneficiary Designation. The Director shall have the right, at any
         time, to designate a Beneficiary(ies) to receive any benefits payable
         under this Agreement upon the death of the Director. The Beneficiary
         designated under this Agreement may be the same as or different from
         the beneficiary designation under any other benefit plan of the Bank in
         which the Director participates.

7.2      Beneficiary Designation: Change. The Director shall designate a
         Beneficiary by completing and signing the Beneficiary Designation Form,
         and delivering it to the Plan Administrator or its designated agent.
         The Director's

                                       8
<PAGE>

         Beneficiary designation shall be deemed automatically revoked if the
         Beneficiary predeceases the Director or if the Director names a spouse
         as Beneficiary and the marriage is subsequently dissolved. The Director
         shall have the right to change a Beneficiary by completing, signing and
         otherwise complying with the terms of the Beneficiary Designation Form
         and the Plan Administrator's rules and procedures, as in effect from
         time to time. Upon the acceptance by the Plan Administrator of a new
         Beneficiary Designation Form, all Beneficiary designations previously
         filed shall be cancelled. The Plan Administrator shall be entitled to
         rely on the last Beneficiary Designation Form filed by the Director and
         accepted by the Plan Administrator prior to the Director's death.

7.3      Acknowledgment. No designation or change in designation of a
         Beneficiary shall be effective until received, accepted and
         acknowledged in writing by the Plan Administrator or its designated
         agent.

7.4      No Beneficiary Designation. If the Director dies without a valid
         beneficiary designation, or if all designated Beneficiaries predecease
         the Director, then the Director's spouse shall be the designated
         Beneficiary. If the Director has no surviving spouse, the benefits
         shall be made to the personal representative of the Director's estate.

7.5      Facility of Payment. If the Plan Administrator determines in its
         discretion that a benefit is to be paid to a minor, to a person
         declared incompetent, or to a person incapable of handling the
         disposition of that person's property, the Plan Administrator may
         direct payment of such benefit to the guardian, legal representative or
         person having the care or custody of such minor, incompetent person or
         incapable person. The Plan Administrator may require proof of
         incompetence, minority or guardianship as it may deem appropriate prior
         to distribution of the benefit. Any payment of a benefit shall be a
         payment for the account of the Director and the Director's Beneficiary,
         as the case may be, and shall be a complete discharge of any liability
         under the Agreement for such payment amount.

                                    Article 8
                               General Limitations

8.1      Misstatement. Notwithstanding any provision of this Agreement to the
         contrary, the Bank shall not pay any benefit under this Agreement if
         the Director has made any material misstatement of fact on any
         application for life insurance owned by the Bank on the Director's
         life.

                                       9
<PAGE>

                                    Article 9
                          Claims and Review Procedures

9.1      Claims Procedure. A Director or Beneficiary ("claimant") who has not
         received benefits under this Agreement that he or she believes should
         be paid shall make a claim for such benefits as follows:

         9.1.1    Initiation - Written Claim. The claimant initiates a claim by
                  submitting to the Plan Administrator a written claim for the
                  benefits.

         9.1.2    Timing of Plan Administrator Response. The Plan Administrator
                  shall respond to such claimant within ninety (90) days after
                  receiving the claim. If the Plan Administrator determines that
                  special circumstances require additional time for processing
                  the claim, the Plan Administrator can extend the response
                  period by an additional ninety (90) days by notifying the
                  claimant in writing, prior to the end of the initial ninety
                  (90) day period that an additional period is required. The
                  notice of extension must set forth the special circumstances
                  and the date by which the Plan Administrator expects to render
                  its decision.

         9.1.3    Notice of Decision. If the Plan Administrator denies part or
                  all of the claim, the Plan Administrator shall notify the
                  claimant in writing of such denial. The Plan Administrator
                  shall write the notification in a manner calculated to be
                  understood by the claimant. The notification shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based,
                  (c)      A description of any additional information or
                           material necessary for the claimant to perfect the
                           claim and an explanation of why it is needed, and

                                       10
<PAGE>

                  (d)      An explanation of this Agreement's review procedures
                           and the time limits applicable to such procedures.

9.2      Review Procedure. If the Plan Administrator denies part or all of the
         claim, the claimant shall have the opportunity for a full and fair
         review by the Plan Administrator of the denial, as follows:

         9.2.1    Initiation - Written Request. To initiate the review, the
                  claimant, within 60 days after receiving the Plan
                  Administrator's notice of denial, must file with the Plan
                  Administrator a written request for review.

         9.2.2    Additional Submissions - Information Access. The claimant
                  shall then have the opportunity to submit written comments,
                  documents, records and other information relating to the
                  claim. The Plan Administrator shall also provide the claimant,
                  upon request and free of charge, reasonable access to, and
                  copies of, all documents, records and other information
                  relevant to the claimant's claim for benefits.

         9.2.3    Considerations on Review. In considering the review, the Plan
                  Administrator shall take into account all materials and
                  information the claimant submits relating to the claim,
                  without regard to whether such information was submitted or
                  considered in the initial benefit determination.

         9.2.4    Timing of Plan Administrator Response. The Plan Administrator
                  shall respond in writing to such claimant within 60 days after
                  receiving the request for review. If the Plan Administrator
                  determines that special circumstances require additional time
                  for processing the claim, the Plan Administrator can extend
                  the response period by an additional 60 days by notifying the
                  claimant in writing, prior to the end of the initial 60-day
                  period that an additional period is required. The notice of
                  extension must set forth the special circumstances and the
                  date by which the Plan Administrator expects to render its
                  decision.

                                       11
<PAGE>

         9.2.5    Notice of Decision. The Plan Administrator shall notify the
                  claimant in writing of its decision on review. The Plan
                  Administrator shall write the notification in a manner
                  calculated to be understood by the claimant. The notification
                  shall set forth:

                  (a)      The specific reasons for the denial,
                  (b)      A reference to the specific provisions of this
                           Agreement on which the denial is based, and
                  (c)      A statement that the claimant is entitled to receive,
                           upon request and free of charge, reasonable access
                           to, and copies of, all documents, records and other
                           information relevant to the claimant's claim for
                           benefits.

                                   Article 10
                           Amendments and Termination

10.1     Generally. This Agreement may be amended or terminated only by a
         written agreement signed by the Bank and the Director.

10.2     Exceptions. Notwithstanding Section 10.1, the Bank's Board of Directors
         may amend or terminate the Agreement at any time if, pursuant to
         legislative, judicial or regulatory action, continuation of the
         Agreement would (i) cause benefits to be taxable to the Director prior
         to actual receipt, or (ii) result in significant financial penalties or
         other significantly detrimental ramifications to the Bank (other than
         the financial impact of paying the benefits). In no event shall this
         Agreement be terminated under this section without payment to the
         Director of the Deferral Account in a lump sum within sixty (60) days
         of such termination.

10.3     No amendment under Section 10.2 shall reduce or otherwise restrict the
         Director's Deferral Account balance as of the date of such amendment.
         In the event of any termination under Section 10.2, the Bank shall pay
         to the Director the portion of the Deferral Account attributed to the
         Director's Deferrals and interest credited on such amounts, determined
         as if the date of such termination, in a lump sum within (30) days of
         such termination.

                                   Article 11
                           Administration of Agreement

11.1     Plan Administrator Duties. This Agreement shall be administered by a
         Plan Administrator which shall consist of the Board, or such committee
         or person(s) as the

                                       12
<PAGE>

         Board shall appoint. The Director may be a member of the Plan
         Administrator. The Plan Administrator shall also have the discretion
         and authority to (i) make, amend, interpret and enforce all appropriate
         rules and regulations for the administration of this Agreement and (ii)
         decide or resolve any and all questions including interpretations of
         this Agreement, as may arise in connection with the Agreement.

11.2     Agents. In the administration of this Agreement, the Plan Administrator
         may employ agents and delegate to them such administrative duties as it
         sees fit, (including acting through a duly appointed representative),
         and may from time to time consult with counsel who may be counsel to
         the Bank.

11.3     Binding Effect of Decisions. The decision or action of the Plan
         Administrator with respect to any question arising out of or in
         connection with the administration, interpretation and application of
         the Agreement and the rules and regulations promulgated hereunder shall
         be final and conclusive and binding upon all persons having any
         interest in the Agreement.

11.4     Indemnity of Plan Administrator. The Bank shall indemnify and hold
         harmless the members of the Plan Administrator against any and all
         claims, losses, damages, expenses or liabilities arising from any
         action or failure to act with respect to this Agreement, except in the
         case of willful misconduct by the Plan Administrator or any of its
         members.

11.5     Bank Information. To enable the Plan Administrator to perform its
         functions, the Bank shall supply full and timely information to the
         Plan Administrator on all matters relating to the Director's Fee, to
         the date and circumstances of the death or Termination of Service of
         the Director, and such other pertinent information as the Plan
         Administrator may reasonably require.

                                   Article 12
                                  Miscellaneous

12.1     Binding Effect. This Agreement shall bind the Director and the Bank,
         and their beneficiaries, survivors, executors, successors,
         administrators and transferees.

12.2     No Guarantee of Service. This Agreement is not a contract for services.
         It does not give the Director the right to remain a director of the
         Bank, nor does it interfere with the association's members' right to
         replace the Director. It also does not require the Director to remain a
         director nor interfere with the Director's right to terminate services
         at any time.

12.3     Non-Transferability. Benefits under this Agreement cannot be sold,
         transferred, assigned, pledged, attached or encumbered in any manner.

12.4     Tax Withholding. The Bank shall withhold any taxes that, in its
         reasonable

                                       13
<PAGE>

         judgment, are required to be withheld from the benefits provided under
         this Agreement. The Director acknowledges that the Bank's sole
         liability regarding taxes is to forward any amounts withheld to the
         appropriate taxing authority(ies).

12.5     Applicable Law. The Agreement and all rights hereunder shall be
         governed by the laws of the State of Idaho, except to the extent
         preempted by the laws of the United States of America.

12.6     Unfunded Arrangement. The Director and beneficiary are general
         unsecured creditors of the Bank for the payment of benefits under this
         Agreement. The benefits represent the mere promise by the Bank to pay
         such benefits. The rights to benefits are not subject in any manner to
         anticipation, alienation, sale, transfer, assignment, pledge,
         encumbrance, attachment, or garnishment by creditors. Any insurance on
         the Director's life is a general asset of the Bank to which the
         Director and beneficiary have no preferred or secured claim.

12.7     Reorganization. The Bank shall not merge or consolidate into or with
         another company, or reorganize, or sell substantially all of its assets
         to another company, firm, or person unless such succeeding or
         continuing company, firm, or person agrees to assume and discharge the
         obligations of the Bank under this Agreement. Upon the occurrence of
         such event, the term "Bank" as used in this Agreement shall be deemed
         to refer to the successor or survivor company.

12.8     Entire Agreement. This Agreement constitutes the entire agreement
         between the Bank and the Director as to the subject matter hereof. No
         rights are granted to the Director by virtue of this Agreement other
         than those specifically set forth herein.

12.9     Interpretation. Wherever the fulfillment of the intent and purpose of
         this Agreement requires, and the context will permit, the use of the
         masculine gender includes the feminine and use of the singular includes
         the plural.

                                       14
<PAGE>

12.10    Alternative Action. In the event it shall become impossible for the
         Bank or the Plan Administrator to perform any act required by this
         Agreement, the Bank or Plan Administrator may in its discretion perform
         such alternative act as most nearly carries out the intent and purpose
         of this Agreement and is in the best interests of the Bank.

12.11    Headings. Article and section headings are for convenient reference
         only and shall not control or affect the meaning or construction of any
         of its provisions.

12.12    Validity. In case any provision of this Agreement shall be illegal or
         invalid for any reason, said illegality or invalidity shall not affect
         the remaining parts hereof, but this Agreement shall be construed and
         enforced as if such illegal and invalid provision has never been
         inserted herein.

12.13    Notice. Any notice or filing required or permitted to be given to the
         Bank or Plan Administrator under this Agreement shall be sufficient if
         in writing and hand-delivered, or sent by registered or certified mail,
         to the address below:

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

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

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

         Such notice shall be deemed given as of the date of delivery or, if
         delivery is made by mail, as of the date shown on the postmark on the
         receipt for registration or certification.

         Any notice or filing required or permitted to be given to the Director
         under this Agreement shall be sufficient if in writing and
         hand-delivered, or sent by mail, to the last known address of the
         Director.

                                       15
<PAGE>

         IN WITNESS WHEREOF, the Director and a duly authorized representative
of the Bank have signed this Agreement.

DIRECTOR:                                BANK:

                                         HOME FEDERAL SAVINGS & LOAN ASSOCIATION

                                         By:
                                            ------------------------------------
----------------------------             Title:
                                               ---------------------------------

                                       16

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