Document:

Exhibit 10.4

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                      Wayne Savings 401(k) Retirement Plan

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                                     Non-Standardized 401(k) Profit Sharing Plan

                             ADOPTION AGREEMENT FOR

          EMPLOYEE BENEFIT COMPLIANCE SERVICES, INC. REGIONAL PROTOTYPE

                     NON-STANDARDIZED 401 (K) PROFIT SHARING
                                 PLAN AND TRUST

The undersigned  Employer  adopts Employee  Benefit  Compliance  Services,  Inc.
Regional Prototype  Prototype  Non-Standardized  401 (k) Profit Sharing Plan and
Trust and elects the following provisions:

CAUTION:  Failure to properly  fill out this  Adoption  Agreement  may result in
disqualification of the Plan.

EMPLOYER INFORMATION
(An amendment to the Adoption Agreement is not needed solely to reflect a change
in the information in this Employer Information Section.)

1.   EMPLOYER'S NAME, ADDRESS AND TELEPHONE NUMBER

         Name:    Wayne Savings Community Bank
                  --------------------------------------------------------------

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

         Address: 151 North Market Street
                  --------------------------------------------------------------
                                              Street
                  Wooster                              Ohio             44691
                  ---------------------------        --------        -----------
                             City                      State             Zip

         Telephone: (330) 264-5767
                    --------------

2.   EMPLOYER'S TAXPAYER IDENTIFICATION NUMBER 34-0606020

3.   TYPE OF ENTITY
     a.   [X] Corporation (including Tax-exempt or Non-profit Corporation)
     b.   [ ] Professional Service Corporation
     c.   [ ] S Corporation
     d.   [ ] Limited  Liability  Company that is taxed as:
              1.   [ ] a partnership or sole proprietorship
              2.   [ ] a Corporation
              3.   [ ] an S Corporation
     e.   [ ] Sole  Proprietorship
     f.   [ ] Partnership    (including    Limited   Liability)
     g.   [ ] Other:__________________________________________________________

     AND, the Employer is a member of (select all that apply):
     h.   [X] a controlled group
     i.   [ ] an affiliated service group

4.   EMPLOYER FISCAL YEAR means the 12 consecutive month period:

     Beginning on      April    1st               (e.g., January 1st)
                       --------------------------
                       month    day

     and ending on     March    31st
                       --------------------------
                       month    day

PLAN INFORMATION

(An amendment to the Adoption Agreement is not needed solely to reflect a change
in the information in Questions 9. through 11.)

5.   PLAN NAME:
     Wayne Savings 401 (k) Retirement Plan
     -----------------------------------------------------------------------

                                       1
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6.   EFFECTIVE DATE

     a.   [ ] This is a new Plan  effective as of ________  (hereinafter  called
          the "Effective Date").
     b.   [ ] This is an amendment and  restatement of a previously  established
          qualified plan of the Employer which was originally  effective _______
          (hereinafter  called the "Effective Date"). The effective date of this
          amendment and restatement is
     c.   [X] FOR GUST  RESTATEMENTS:  This is an amendment and restatement of a
          previously  established  qualified  plan of the  Employer to bring the
          Plan into compliance with GUST (GATT,  USERRA, SBJPA and TRA `97). The
          original Plan effective date was April 1, 1998 (hereinafter called the
          "Effective  Date").  Except as specifically  provided in the Plan, the
          effective  date of this  amendment and  restatement  is March 1, 2002.
          (May  enter a  restatement  date that is the first day of the  current
          Plan Year. The Plan contains appropriate  retroactive  effective dates
          with respect to provisions for the appropriate laws.)

7.   PLAN YEAR means the 12 consecutive month period:

     Beginning on      January  1st                (e.g., January 1st)
                       --------------------------
                       month    day

     and ending on     December 31st
                       --------------------------
                       month    day

     EXCEPT that there will be a Short Plan Year:
     a.   [X]   N/A
     b.   [ ] beginning on _________________________ (e.g., July 1, 2000)
                            month      day     year

              and ending on _________________________
                             month      day     year

8.   VALUATION DATE means:
     a.   [X] Every day that the Trustee,  any transfer  agent  appointed by the
          Trustee or the Employer, and any stock exchange used by such agent are
          open for business (daily valuation).
     b.   [ ] The last day of each Plan  Year.
     c.   [ ] The last day of each Plan Year half (semi-annual).
     d.   [ ] The last day of each Plan Year quarter.
     e.   [ ] Other  (specify  day or  dates):  (must be at least once each Plan
          Year).

9.   PLAN NUMBER assigned by the Employer
     a.   [ ] 001
     b.   [ ] 002
     c.   [X] 003
     d.   [ ] Other:  __________________________________________________________

10.  TRUSTEES:
     a.   [X] Individual  Trustee(s) who serve as discretionary  Trustee(s) over
          assets not subject to control by a corporate Trustee.

     Name(s)                           Title(s)
     Charles F. Finn
     --------------------------        ------------------------------------
     Michael C. Anderson
     --------------------------        -----------------------------------

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

     Address and Telephone number
     1.   [X] Use Employer address and telephone  number.
     2.   [ ] Use address and telephone number below:

     Address: __________________________________________________________________
                                             Street
              ______________________________        ___________        _________
                           City                        State              Zip
     Telephone:_____________________________

                                       2
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     b.   [ ] Corporate Trustee

          Name: ________________________________________________________________

          Address: _____________________________________________________________
                                             Street
                   _________________________        ___________        _________
                             City                      State                 Zip
          Telephone:_________________________

          AND, the corporate Trustee shall serve as:
          1.   [ ] a directed  (nondiscretionary)  Trustee  over all Plan assets
               except for the following:
               _________________________________________________________________

          2.   [ ] a  discretionary  Trustee over all Plan assets except for the
               following:
               _________________________________________________________________

          AND, shall a separate trust agreement be used with this Plan?
          c.   [ ] Yes
          d.   [X] No
          NOTE:    If Yes is selected,  an executed  copy of the trust agreement
                   between  the  Trustee  and the  Employer  must be attached to
                   this  Plan.  The Plan  and trust  agreement  will be read and
                   construed together. The  responsibilities,  rights and powers
                   of the Trustee shall be those specked in the trust agreement.

11.  PLAN ADMINISTRATOR'S NAME, ADDRESS AND TELEPHONE NUMBER:
     (If none is named, the Employer will become the Administrator.)

     Address and Telephone number

     a.   [X] Use Employer address and telephone  number.

     b.   [ ] Use address and telephone number below:

     Name:     _________________________________________________________________

     Address:  _________________________________________________________________
                                             Street
               _____________________________        ___________        _________
                           City                        State              Zip

     Telephone:_____________________________

12.  CONSTRUCTION OF PLAN
     This Plan shall be governed by the laws of the state or commonwealth  where
     the Employer's  (or, in the case of a corporate  Trustee,  such  Trustee's)
     principal place of business is located unless another state or commonwealth
     is specified:
     ______________________________________________________

ELIGIBILITY REQUIREMENTS

13.  ELIGIBLE EMPLOYEES (Plan Section 1.18)
     FOR ALL  PURPOSES  OF THE PLAN  (EXCEPT  AS  ELECTED  IN d. or e. BELOW FOR
     EMPLOYER  CONTRIBUTIONS)  means all Employees  (including Leased Employees)
     EXCEPT:
     NOTE:  If different exclusions  apply to Elective  Deferrals  than to other
            Employer contributions,  complete  this part a.-b. for the  Elective
            Deferral component of the Plan.

     a.   [ ]  N/A. No exclusions
     b.   [X]  The following are excluded, except that if b.3. is selected, such
          Employees will be included (select all that apply)

               1.   [X] Union Employees (as defined in Plan Section 1.18).
               2.   [X]  Non-resident  aliens (as defined in Plan Section 1.18).
               3.   [ ] Employees who became  Employees as the result of a "Code
                    Section  410(b)(6)(C)   transaction"  (as  defined  in  Plan
                    Section  1.18).
               4.   [ ] Salaried Employees
               5.   [ ] Highly Compensated  Employees
               6.   [ ] Leased Employees
               7.   [ ] Other:  ________________________________________________

     HOWEVER, different exclusions will apply (select c. OR d. and/or e.):
     c.   [X] N/A. The options elected in a.-b.  above apply for all purposes of
          the Plan.
     d.   [ ] For purposes of all Employer  contributions  (other than  Elective
          Deferrals  and  matching  contributions)...
     e.   [ ] For purposes of Employer matching contributions...

                                        3
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                                     Non-Standardized 401(k) Profit Sharing Plan

     IF d. OR e. IS SELECTED,  the following  exclusions apply for such purposes
     (select f. or g.):
     f.   [ ] N/A. No exclusions,
     g.   [ ] The following are excluded,  except that if g.3. is selected, such
          Employees will be included (select all that apply):

          1.   [X] Union  Employees  (as defined in Plan Section  1.18).
          2.   [X] Non-resident aliens (as defined in Plan Section 1.18).
          3.   [ ]  Employees  who  became  Employees  as the  result of a "Code
               Section  410(b)(6)(C)  transaction"  (as defined in Plan  Section
               1.18).
          4.   [ ] Salaried Employees
          5.   [ ] Highly Compensated Employees
          6.   [ ] Leased Employees
          7.   [ ] Other:  _____________________________________________________

14.  THE FOLLOWING  AFFILIATED  EMPLOYER (Plan Section 1.6) will adopt this Plan
     as a  Participating  Employer (if there is more than one, or if  Affiliated
     Employers  adopt  this  Plan  after  the date  the  Adoption  Agreement  is
     executed,  attach  a list to this  Adoption  Agreement  of such  Affiliated
     Employers including their names, addresses, taxpayer identification numbers
     and types of entities):
     NOTE:Employees of an Affiliated  Employer that does not adopt this Adoption
          Agreement as a Participating Employer shall not be Eligible Employees.
          This Plan could violate the Code Section 410(b)  coverage rules if all
          Affiliated Employers do not adopt the Plan.

     a.   [ ] N/A
     b.   [X] Name of First Affiliated Employer: Village Savings Bank, F.S.B.

     Address:   1265 S. Main Street
              ------------------------------------------------------------------
                                            Street
                North Canton                            Ohio             44720
              -----------------------------        --------------      ---------
                           City                         State             Zip

     Telephone: (330) 494-5262
               ---------------

     Taxpayer Identification Number: 34-1865412
                                     ----------

     AND, the Affiliated Employer is:
     c.   [X]  Corporation  (including  Tax-exempt,  Non-profit or  Professional
          Service  Corporation)
     d.   [ ] S Corporation
     e.   [ ] Limited  Liability  Company that is taxed as:
              1.   [ ] a partnership or sole proprietorship
              2.   [ ] a Corporation
              3.   [ ] an S Corporation
     f.   [ ] Sole  Proprietorship
     g.   [ ] Partnership (including Limited Liability)
     h.   [ ] Other:  __________________________________________________________

15.  CONDITIONS OF ELIGIBILITY (Plan Section 3.1)

     Any  Eligible  Employee  will be eligible to  participate  in the Plan upon
     satisfaction of the following:
     NOTE:     If the Year(s) of Service  selected  is or includes a  fractional
               year,  an Employee will not be required to complete any specified
               number of Hours of Service to receive credit for such  fractional
               year. If expressed in months of service,  an Employee will not be
               required to complete any specified  number of Hours of Service in
               a particular month, unless elected in b.4. or i.4. below.

     ELIGIBILITY FOR ALL PURPOSES OF THE PLAN (EXCEPT AS ELECTED IN e.-k.  BELOW
     FOR  EMPLOYER  CONTRIBUTIONS)  (select  a. or all that apply of b., c., and
     d.):
     NOTE:     If different conditions apply to Elective Deferrals than to other
               Employer contributions, complete this part a.-d. for the Elective
               Deferral component of the Plan.

     a.   [ ] No age or service required. (Go to e.-g. below)
     b.   [X] Completion of the following service  requirement which is based on
          Years of Service (or Periods of Service if the Elapsed  Time Method is
          elected):
               1.   [X] No  service  requirement
               2.   [ ] 1/2 Year of  Service  or Period of Service
               3.   [ ] 1 Year of  Service  or Period of Service
               4.   [ ] ________ (not to exceed  1,000) Hours of Service  within
                    _________  (not to  exceed  12)  months  from  the  Eligible
                    Employee's employment commencement date. If an Employee does
                    not  complete  the  stated  Hours  of  Service   during  the
                    specified  time period,  the Employee is subject to the Year
                    of Service requirement in b.3. above.
               5.   [ ] Other:  ________________________________________________
                        (may not exceed one (1) Year of Service or Period of
                        Service)

                                       4
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     c.   [X]  Attainment of age:
               1.   [ ] No age requirement
               2.   [ ] 20 1/2
               3.   [X] 21
               4.   [ ] Other: __________ (may not exceed 21)

     d.   [ ]  The  service  and/or age requirements  specified  above  shall be
          waived  with  respect to any  Eligible  Employee  who was  employed on
          __________________  and such Eligible Employee shall enter the Plan as
          of such date.

               The  requirements  to be waived are (select one or both):
               1.   [  ]  service   requirement  (will  let  part-time  Eligible
                    Employees in Plan)
               2.   [ ] age requirement

     HOWEVER,  DIFFERENT  ELIGIBILITY  CONDITIONS  WILL  APPLY  (select e. OR f.
     and/or g.):
     e.   [ ] N/A. The options elected in a.-d.  above apply for all purposes of
          the Plan.
     f.   [ ] For purposes of all Employer  contributions  (other than  Elective
          Deferrals  and  matching  contributions)...
     g.   [X] For purposes of Employer matching contributions...

     If f. OR g. IS SELECTED,  the following  eligibility  conditions  apply for
     such purposes:

     h.   [ ] No age or service  requirements

     i.   [X] Completion of the following service  requirement which is based on
          Years of Service (or Periods of Service if the Elapsed  Time Method is
          elected):
          1.   [ ] No service  requirement
          2.   [ ] 1/2 Year of  Service  or Period of  Service
          3.   [X] 1 Year of Service or Period of Service
          4.   [ ]  _______  (not to  exceed  1,000)  Hours  of  Service  within
               _________ (not to exceed 12) months from the Eligible  Employee's
               employment  commencement  date.  If an Employee does not complete
               the stated Hours of Service during the specified time period, the
               Employee  is  subject to the Year of  Service  requirement  in 0.
               above.
          5.   [ ] 1 1/2 Years of  Service  or Periods of Service
          6.   [ ] 2 Years of Service  or Periods of Service
          7.   [ ] Other: (may not exceed two (2) Years of Service or Periods of
               Service)
          NOTE:  If more than one (1) Year of Service is elected 100%  immediate
          vesting is required.

     j.   [X] Attainment of age:
          1.   [ ] No age requirement
          2.   [ ] 20 1/2
          3.   [X] 21
          4.   [ ] Other: (may not exceed 21)

     k.   [ ] The  service  and/or age  requirements  specified  above  shall be
          waived  with  respect to any  Eligible  Employee  who was  employed on
          ___________ and such Eligible Employee shall enter the Plan as of such
          date.

          The requirements to be waived are (select one or both):
          1.   [ ] service requirement (will let part-time Eligible Employees in
               Plan)
          2.   [ ] age requirement

16.  EFFECTIVE DATE OF PARTICIPATION (Plan Section 3.2)
     An Eligible  Employee who has satisfied the eligibility  requirements  will
     become a  Participant  for all  purposes of the Plan  (except as elected in
     g.-p. below for Employer contributions):
     NOTE: If different  entry dates apply to Elective  Deferrals  than to other
     Employer contributions,  complete this part a.-f. for the Elective Deferral
     component of the Plan.

     a.   [ ] the day on which such requirements are satisfied.

     b.   [ ] the first day of the month  coinciding  with or next following the
          date on which such requirements are satisfied.

     c.   [X] the  first day of the Plan Year  quarter  coinciding  with or next
          following the date on which such requirements are satisfied.

     d.   [ ] the earlier of the first day of the seventh month or the first day
          of the Plan Year  coinciding  with or next following the date on which
          such requirements are satisfied.

     e.   [ ] the first day of the Plan  Year next  following  the date on which
          such  requirements  are  satisfied.  (Eligibility  must be 1/2 Year of
          Service  (or  Period  of  Service)  or less  and age must be 20 1/2 or
          less.)

     f.   [ ] other:  provided  that an Eligible  Employee who has satisfied the
          maximum age (21) and service  requirements  (one (1) Year or Period of
          Service) and who is otherwise entitled to participate,  shall commence
          participation  no later than the  earlier  of (a) 6 months  after such
          requirements  are  satisfied,  or (b) the first day of the first  Plan
          Year after  such  requirements  are  satisfied,  unless  the  Employee
          separates from service before such participation date.

                                       5
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     HOWEVER, different entry dates will apply (select g. OR h. and/or i.):
     g.   [X] N/A. The options elected in a.-f.  above apply for all purposes of
          the Plan.
     h.   [ ] For purposes of all Employer  contributions  (other than  Elective
          Deferrals  and  matching  contributions)...
     i.   [ ] For purposes of Employer matching contributions...

     IF h. OR i. IS SELECTED,  the following entry dates apply for such purposes
     (select one):
     j.   [ ] the first day of the month  coinciding  with or next following the
          date on which such requirements are satisfied.
     k.   [ ] the  first day of the Plan Year  quarter  coinciding  with or next
          following the date on which such requirements are satisfied.
     l.   [ ] the  first  day of the Plan Year in which  such  requirements  are
          satisfied.
     m.   [ ] the  first  day of the Plan Year in which  such  requirements  are
          satisfied, if such requirements are satisfied in the first 6 months of
          the Plan Year, or as of the first day of the next succeeding Plan Year
          if such  requirements  are  satisfied in the last 6 months of the Plan
          Year.
     n.   [ ] the earlier of the first day of the seventh month or the first day
          of the Plan Year  coinciding  with or next following the date on which
          such requirements are satisfied.
     o.   [ ] the first day of the Plan  Year next  following  the date on which
          such requirements are satisfied. (Eligibility must be 1/2 (or 1 1/2 if
          100%  immediate  Vesting is  selected)  Year of Service  (or Period of
          Service) or less and age must be 20 1/2 or less.)
     p.   [ ] other:  provided  that an Eligible  Employee who has satisfied the
          maximum age (21) and service  requirements  (one (1) Year or Period of
          Service (or more than one (1) year if full and immediate vesting)) and
          who is otherwise entitled to participate, shall commence participation
          no later than the earlier of (a) 6 months after such  requirements are
          satisfied,  or (b) the  first day of the first  Plan Year  after  such
          requirements are satisfied, unless the Employee separates from service
          before such participation date.

SERVICE

17.  RECOGNITION  OF SERVICE WITH  PREDECESSOR  EMPLOYER (Plan Sections 1.57 and
     1.85)
     a.   [X]  No service with a predecessor Employer shall be recognized.
     b.   [ ]  Service with  ___________  will be  recognized  except as follows
          (select 1. or all that apply of 2. through 4.):
               1.   [ ] N/A, no limitations.
               2.   [ ] service will only be recognized for vesting purposes.
               3.   [  ]  service  will  only  be  recognized  for   eligibility
                    purposes.
               4.   [ ] service prior to _____________ will not be recognized.

               NOTE: If the predecessor Employer maintained this qualified Plan,
                     then Years of Service (and/or Periods of Service) with such
                     predecessor  Employer shall be recognized  pursuant to Plan
                     Sections 1.57 and 1.85 and b.1. will apply.

18.  SERVICE CREDITING METHOD (Plan Sections 1.57 and 1.85)
     NOTE: If no elections are made in this  Section,  then the Hours of Service
           Method will be used and the provisions set forth in the definition of
           Year of Service in Plan Section 1.85 will apply.

     ELAPSED TIME METHOD shall be used for the  following  purposes  (select all
     that apply):
     a.   [X]  N/A. Plan only uses the Hours of Service Method.
     b.   [ ]  all purposes. (If selected, skip to Question 19.)
     c.   [ ]  eligibility to participate.
     d.   [ ]  vesting.
     e.   [ ]  sharing in allocations or contributions.

     HOURS OF SERVICE  METHOD shall be used for the following  purposes  (select
     all that apply):
     f.   [ ]  N/A. Plan only uses the Elapsed Time Method.
     g.   [X]  eligibility  to   participate  in  the  Plan.   The   eligibility
          computation  period after the initial  eligibility  computation period
          shall...
               1.   [X] shift to the Plan Year  after  the  initial  computation
                    period.
               2.   [ ] be based on the date an Employee  first performs an Hour
                    of  Service  (initial  computation  period)  and  subsequent
                    computation  periods shall be based on each anniversary date
                    thereof.

     h.   [X]  vesting.  The vesting  computation  period shall be...
               1.   [X]  the  Plan  Year.
               2.   [ ] the date an Employee  first  performs an Hour of Service
                    and each anniversary thereof.

     i.   [X] sharing in allocations or contributions  (the  computation  period
          shall be the Plan Year).

     AND,  IF THE HOURS OF SERVICE  METHOD IS BEING  USED,  the Hours of Service
     will be  determined  on the basis of the method  selected  below.  Only one
     method  may be  selected.  The  method  selected  below  will be applied to
     (select j. or k.):

     j.   [X] all Employees.
     k.   [ ] salaried  Employees  only (for hourly  Employees,  actual Hours of
          Service will be used).

                                       6
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     ON THE BASIS OF:
     l.   [X] actual hours for which an Employee is paid or entitled to payment.
     m.   [ ] days worked.  An Employee  will be credited with ten (10) Hours of
          Service  if under the Plan such  Employee  would be  credited  with at
          least one (1) Hour of Service during the day.
     n.   [ ] weeks worked.  An Employee will be credited with  forty-five  (45)
          Hours of Service  if under the Plan such  Employee  would be  credited
          with at least one (1) Hour of Service during the week.
     o.   [ ] semi-monthly  payroll periods worked. An Employee will be credited
          with ninety-five (95) Hours of Service if under the Plan such Employee
          would be  credited  with at least one (1) Hour of  Service  during the
          semi-monthly payroll period.
     p.   [ ] months  worked.  An  Employee  will be  credited  with one hundred
          ninety (190) Hours of Service if under the Plan such Employee would be
          credited with at least one (1) Hour of Service during the month.

     AND, a Year of Service means the applicable computation period during which
     an  Employee  has  completed  at least:
     q.   [X]  1,000  (may not be more than  1,000)  Hours of  Service  (if left
          blank, the Plan will use 1,000 Hours of Service).

VESTING

19.  VESTING OF PARTICIPANT'S INTEREST (Plan Section 6.4(b))
     Vesting for Employer  Contributions (except as otherwise elected in j. - q.
     below  for  matching  contributions).  The  vesting  schedule,  based  on a
     Participant's  Years of Service (or Periods of Service if the Elapsed  Time
     Method is elected), shall be as follows:

     a.   [ ] 100% upon entering Plan.  (Required if eligibility  requirement is
          greater than one (1) Year of Service or Period of Service.)

     b.   [ ] 3 Year Cliff:             c.   [ ] 5 Year Cliff:
              0-2 years          0%              0-4 years           0%
              3 years          100%              5 years           100%

     d.   [X] 6 Year Graded:            e.   [ ] 4 Year Graded:
              0-1 year           0%              1 year             25%
              2 years           20%              2 years            50%
              3 years           40%              3 years            75%
              4 years           60%              4 years           100%
              5 years           80%
              6 years          100%

     f.   [ ] 5 Year Graded:            g.   [ ] 7 Year Graded:
              1 year            20%              0-2 years           0%
              2 years           40%              3 years            20%
              3 years           60%              4 years            40%
              4 years           80%              5 years            60%
              5 years          100%              6 years            80%
                                                 7 years           100%

     h.   [ ] Other - Must be at least as liberal as either c. or g. above.

                           Service          Percentage
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______

                                       7
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     VESTING FOR EMPLOYER MATCHING CONTRIBUTIONS
     The  vesting  schedule  for  Employer  matching  contributions,  based on a
     Participant's  Years of Service (or Periods of Service if the Elapsed  Time
     Method is elected) shall be as follows:
     i.   [X] N/A.  There are no  matching  contributions  subject  to a vesting
          schedule OR the  schedule in a.-h.  above shall also apply to matching
          contributions.
     j.   [ ] 100% upon entering Plan.  (Required if eligibility  requirement is
          greater than one (1) Year of Service or Period of Service.)
     k.   [ ] 3 Year Cliff
     l.   [ ] 5 Year Cliff
     m.   [ ] 6 Year Graded
     n.   [ ] 4 Year Graded
     o.   [ ] 5 Year Graded
     p.   [ ] 7 Year Graded
     q.   [ ] Other - Must be at least as liberal as either l. or p. above.

                           Service          Percentage
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______

20.  FOR AMENDED PLANS (Plan Section 5.9(g))
     If the vesting  schedule  has been  amended to a less  favorable  schedule,
     enter the pre-amended  schedule below:
     a.   [X] Vesting  schedule has not been amended,  amended  schedule is more
          favorable in all years or prior schedule was immediate 100% vesting.

     b.   [ ] Pre-amended  schedule:
                           Service          Percentage
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______

                                        8
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21.  TOP HEAVY VESTING  (Plan  Section  6.4(c))
     If this Plan  becomes a Top Heavy Plan,  the  following  vesting  schedule,
     based on number of Years of Service  (or  Periods of Service if the Elapsed
     Time  Method  is  elected),  shall  apply and  shall be  treated  as a Plan
     amendment  pursuant to this Plan. Once effective,  this schedule shall also
     apply to any contributions made before the Plan became a Top Heavy Plan and
     shall continue to apply if the Plan ceases to be a Top Heavy Plan unless an
     amendment is made to change the vesting  schedule.
     a.   [X] N/A (the regular  vesting  schedule  already  satisfies one of the
          minimum top heavy schedules).

     b.   [ ] 6 Year Graded:
                       0-1 year       0%
                       2 years       20%
                       3 years       40%
                       4 years       60%
                       5 years       80%
                       6 years      100%

     c.   [ ] 3 Year Cliff:

                       0-2 years      0%
                       3 years      100%

     d.   [ ] Other - Must be at least as liberal as either b. or c. above.

                           Service          Percentage
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______
                           _______           _______

     NOTE:  This Section  does  not  apply  to  the  account   balances  of  any
            Participant who does not have an Hour of Service  after the Plan has
            initially become top  heavy.  Such  Participant's   Account  balance
            attributable to Employer   contributions  and  Forfeitures  will  be
            determined without regard to this Section.

22.  EXCLUDED VESTING SERVICE
     a.   [X] No exclusions.
     b.   [ ] Service prior to the  Effective  Date of the Plan or a predecessor
          plan.
     c.   [ ] Service prior to the time an Employee has attained age 18.

23.  VESTING FOR DEATH AND TOTAL AND PERMANENT DISABILITY
     Regardless of the vesting schedule,  Participants shall become fully Vested
     upon (select a. or all that apply of b. and c.)
     a.   [ ] N/A. Apply, vesting schedule, or all contributions to the Plan are
          fully Vested.
     b.   [X] Death.
     c.   [X] Total and Permanent Disability.

24.  NORMAL RETIREMENT AGE ("NRA") (Plan Section 1.45) means the:
     a.   [X] date of a Participant's 65th birthday (not to exceed 65th).
     b.   [ ] later of a Participant's ____ birthday (not to exceed 65th) or the
          _____  (not to exceed  5th)  anniversary  of the first day of the Plan
          Year in which participation in the Plan commenced.

25.  NORMAL RETIREMENT DATE (Plan Section 1.46) means the:
     a.   [ ] Participant's "NRA".

     OR (select one)
     b.   [X] first  day of the  month  coinciding  with or next  following  the
          Participant's "NRA".
     c.   [ ] first day of the month nearest the Participant's "NRA".
     d.   [  ]  Anniversary   Date   coinciding   with  or  next  following  the
          Participant's "NRA".
     e.   [ ] Anniversary Date nearest the Participant's "NRA".

26.  EARLY RETIREMENT DATE (Plan Section 1.15) means the:
     a.   [X] No Early  Retirement  provision  provided.
     b.   [ ] date on  which a  Participant...
     c.   [ ] first day of the month  coinciding with or next following the date
          on which a  Participant...
     d.   [ ] Anniversary  Date  coinciding  with or next  following the date on
          which a Participant...

     AND, if b., c., or d. is selected...
     e.   [ ] attains age ______.
     f.   [ ] attains age ______ and  completes at least ______ Years of Service
          (or Periods of Service) for vesting purposes.

                                       9
<PAGE>
     AND, if b., c. or d. is selected,  shall a Participant  become fully Vested
     upon attainment of the Early Retirement Date?
     g.   [ ] Yes
     h.   [ ] No

COMPENSATION

27.  COMPENSATION (Plan Section 1.11) with respect to any Participant means:
     a.   [X]  Wages, tips and other compensation on Form W-2.
     b.   [ ]  Section 3401 (a) wages (wages for withholding purposes).
     c.   [ ]  415 safe-harbor compensation.

     COMPENSATION shall be based on the following determination period:
     d.   [X]  the Plan Year.
     e.   [ ]  the Fiscal Year coinciding with or ending within the Plan Year.
     f.   [ ]  the calendar year coinciding with or ending within the Plan Year.
     NOTE: The Limitation  Year for Code Section 415 purposes  shall be the same
           as the determination  period for  Compensation  unless an alternative
           period is specified:  ________________________ (must be a consecutive
           twelve month period).

     ADJUSTMENTS TO COMPENSATION
     g.   [ ]  N/A. No adjustments.
     h.   [X]  Compensation shall be adjusted by: (select all that apply)
               1.   [X] including compensation which is not currently includible
                    in  the   Participant's   gross  income  by  reason  of  the
                    application of Code Sections 125 (cafeteria plan), 132(f)(4)
                    (qualified transportation fringe), 402(e)(3) (401 (k) plan),
                    402(h)(1)(B)  (simplified  employee  pension  plan),  414(h)
                    (employer pickup  contributions  under a governmental plan),
                    403(b) (tax sheltered  annuity) or 457(b) (eligible deferred
                    compensation plan).
               2.   [ ] excluding  reimbursements  or other expense  allowances,
                    fringe  benefits  (cash  or  non-cash),   moving   expenses,
                    deferred  compensation (other than deferrals specified in 1.
                    above) and welfare benefits.
               3.   [X]  excluding  Compensation  paid during the  determination
                    period while not a Participant  in the component of the Plan
                    for which the  definition  is being  used.
               4.   [ ] excluding  overtime.
               5.   [ ] excluding bonuses.
               6.   [ ] excluding  commissions.
               7.   [ ]  other: ________________________________________________

               NOTE:Options  4.,  5.,  6.  or  7.  may  not  be  selected  if an
                    integrated allocation formula is selected (i.e., if 33.f. is
                    selected).  In  addition,  if 4., 5., 6., or 7. is selected,
                    the   definition   of   Compensation   could   violate   the
                    nondiscrimination rules.

     HOWEVER,  FOR SALARY DEFERRAL AND MATCHING PURPOSES  Compensation  shall be
     adjusted by (for such purposes,  the Plan  automatically  includes Elective
     Deferrals and other amounts in h.1. above):
     i.   [X]  N/A. No adjustments or same adjustments as in above.
     j.   [ ]  Compensation shall be adjusted by: (select all that apply)
               1.   [ ] excluding  reimbursements  or other expense  allowances,
                    fringe  benefits  (cash  or  non-cash),   moving   expenses,
                    deferred  compensation  (other than  deferrals  specified in
                    h.1. above) and welfare benefits.
               2.   [ ] excluding  Compensation  paid  during the  determination
                    period while not a Participant  in the component of the Plan
                    for which the definition is being used.
               3.   [ ] excluding overtime
               4.   [ ] excluding bonuses
               5.   [ ] excluding commissions
               6.   [ ] other:  ________________________________________________

CONTRIBUTIONS AND ALLOCATIONS

28.  SALARY REDUCTION  ARRANGEMENT - ELECTIVE DEFERRALS (Plan Section 12.2) Each
     Participant may elect to have Compensation deferred by:
     a.   [ ] _____%.
     b.   [ ] up to _____%.
     c.   [X] from 1 % to 50 %.
     d.   [ ] up to the maximum percentage allowable not to exceed the limits of
          Code Sections 401(k), 402(g), 404 and 415.

                                       10
<PAGE>
     AND, Participants who are Highly Compensated Employees determined as of the
     beginning of a Plan Year may only elect to defer Compensation by:
     e.   [X]  Same limits as specified above.
     f.   [ ]  The  percentage equal to the deferral  limit in effect under Code
          Section 402(g)(3) for the calendar year that begins with or within the
          Plan Year divided by the annual  compensation  limit in effect for the
          Plan Year under Code Section 401(a)(17).

     MAY  PARTICIPANTS  make a special salary deferral  election with respect to
     bonuses?
     g.   [ ]  No.
     h.   [X]  Yes,  a  Participant may elect to defer up to 100 % of any bonus.
                                                             ----

     PARTICIPANTS  MAY  commence  salary  deferrals  on the  effective  date  of
     participation  and on each  payroll  period  (must  be at least  once  each
     calendar year).

               Participants may modify salary deferral elections:

               1.   [X] As of each payroll period
               2.   [ ] On the first day of the month
               3.   [ ] On the first day of each Plan Year quarter
               4.   [ ] On the  first  day of the Plan  Year or the first day of
                    the 7th  month  of the Plan  Year
               5.   [ ] Other: (must be at least once each calendar year)

     AUTOMATIC  ELECTION:  Shall Participants who do not affirmatively  elect to
     receive  cash  or  have  a  specified   amount   contributed  to  the  Plan
     automatically have Compensation deferred?

     i.   [X] No.
     j.   [ ] Yes, by _____% of Compensation.

     SHALL THERE BE a special  effective date for the salary deferral  component
     of the Plan?

     k.   [X] No.
     1.   [ ] Yes, the effective  date of the salary  deferral  component of the
          Plan is __________ (enter month day, year).

29.  SIMPLE  401(k) PLAN  ELECTION  (Plan Section 13.1) Shall the simple 401 (k)
     provisions of Article XIII apply?
     a.   [X] No. The simple 401 (k) provisions  will not apply.
     b.   [ ] Yes. The simple 401(k) provisions will apply.

30.  401(k) SAFE HARBOR PROVISIONS (Plan Section 12.8)
     Will the ADP and/or ACP test safe harbor provisions be used? (select a., b.
     or c.)

     a.   [X]  No. (If selected, skip to Question 31.)
     b.   [ ]  Yes, but  only  the  ADP  (and  NOT the  ACP)  Test  Safe  Harbor
          provisions will be used.
     c.   [ ]  Yes, both the ADP and ACP Test  Safe  Harbor  provisions  will be
          used.

               IF c. is selected, does the Plan permit matching contributions in
               addition  to any safe  harbor  contributions  elected in d. or e.
               below?
               1.   [ ] No or N/A.  Any matching  contributions,  other than any
                    Safe Harbor Matching Contributions elected in d. below, will
                    be  suspended  in any  Plan  Year in which  the safe  harbor
                    provisions are used.
               2.   [ ] Yes,  the Employer may make  matching  contributions  in
                    addition to any Safe Harbor Matching  contributions  elected
                    in d. below.  (If elected,  complete the  provisions  of the
                    Adoption Agreement relating to matching contributions (i.e.,
                    Questions  31. and 32.) that will apply in  addition  to any
                    elections made in d. below. NOTE: Regardless of any election
                    made in Question 31., the Plan  automatically  provides that
                    only Elective  Deferrals up to 6% of Compensation  are taken
                    into  account  in  applying  the  match  set  forth  in that
                    Question  and  that  the  maximum   discretionary   matching
                    contribution  that may be made on behalf of any  Participant
                    is 4% of Compensation.)

                                       11
<PAGE>
     THE EMPLOYER WILL MAKE THE FOLLOWING ADP TEST SAFE HARBOR  CONTRIBUTION FOR
     THE PLAN YEAR:
     NOTE:The ACP  Test  Safe  Harbor  is  automatically  satisfied  if the only
          matching  contribution made to the Plan is either (1) a Basic Matching
          Contribution or (2) an Enhanced  Matching  Contribution  that does not
          provide a match on Elective Deferrals in excess of 6% of Compensation.

     d.   [ ]  Safe Harbor Matching Contribution (select 1. or 2. AND 3.)
               1.   [ ] Basic  Matching  Contribution.  The  Employer  will make
                    Matching  Contributions  to the  account  of each  "Eligible
                    Participant'  in an  amount  equal to the sum of 100% of the
                    amount of the Participant's  Elective  Deferrals that do not
                    exceed 3% of the Participant's Compensation, plus 50% of the
                    amount of the Participant's  Elective  Deferrals that exceed
                    3% of the Participant's Compensation but do not exceed 5% of
                    the Participant's Compensation.
               2.   [ ] Enhanced Matching  Contribution.  The Employer will make
                    Matching  Contributions  to the  account  of each  "Eligible
                    Participant" in an amount equal to the sum of:
                    a.   [ ]  _______  % (may  not be  less  than  100%)  of the
                         Participant's  Elective  Deferrals  that do not  exceed
                         _____% (if over 6% or if left blank,  the ACP test will
                         still apply) of the Participant's Compensation, plus
                    b.   [ ] _______% of the  Participant's  Elective  Deferrals
                         that exceed ______% of the  Participant's  Compensation
                         but do not exceed ______% (if over 6% or if left blank,
                         the AC P test will  still  apply) of the  Participant's
                         Compensation.

                    NOTE:a. and b.  must be  completed  so that,  at any rate of
                         Elective  Deferrals,  the matching  contribution  is at
                         least equal to the matching contribution  receivable if
                         the Employer were making Basic Matching  Contributions,
                         but the  rate of match  cannot  increase  as  deferrals
                         increase.  For example, if a. is completed to provide a
                         match  equal  to  100%  of   deferrals   up  to  4%  of
                         Compensation, then b. need not be completed.

               3.   [ ] The safe harbor matching contribution will be determined
                    on the following  basis (and  Compensation  for such purpose
                    will be based on the applicable period):
                    a.   [ ] the entire Plan Year.
                    b.   [ ] each payroll period.
                    c.   [ ] all  payroll  periods  ending  with or within  each
                         month.
                    d.   [ ] all payroll  periods ending with or within the Plan
                         Year quarter.

     e.   [ ]  Nonelective Safe Harbor Contributions (select one)

               1.   [ ]  The  Employer  will  make  a  Safe  Harbor  Nonelective
                    Contribution  to the account of each "Eligible  Participant"
                    in an amount equal to ____% (may not be less than 3%) of the
                    Employee's Compensation for the Plan Year.

               2.   [ ]  The  Employer  will  make  a  Safe  Harbor  Nonelective
                    Contribution to another defined contribution plan maintained
                    by the Employer (specify the name of the other plan):

     FOR PURPOSES OF THE ADP Test Safe Harbor  contribution,  the term "Eligible
     Participant"  means  any  Participant  who is  eligible  to  make  Elective
     Deferrals with the following exclusions:

     f.   [ ] Highly Compensated Employees.
     g.   [ ] Employees  who have not  satisfied  the  greatest  minimum age and
          service conditions permitted under Code Section 410(a).
     h.   [ ] Other: ___________________________________________________________
          (must be a category  that could be excluded  under the  permissive  or
          mandatory  disaggregation  rules of Regulations  1.401(k)-1(b)(3)  and
          1.401(m)-1(b)(3)).

     SPECIAL EFFECTIVE DATE OF ADP AND ACP TEST SAFE HARBOR PROVISIONS
     i.   [ ] N/A. The safe harbor  provisions  are effective as of the later of
          the  Effective  Date of this  Plan  or,  if  this is an  amendment  or
          restatement, the effective date of the amendment or restatement.
     j.   [ ] The ADP and ACP Test Safe Harbor  provisions are effective for the
          Plan Year  beginning:  _______________________________________  (enter
          the first day of the Plan Year for which the  provisions  are (or, for
          GUST  updates,  were)  effective  and, if  necessary,  enter any other
          special effective dates that apply with respect to the provisions).

                                       12
<PAGE>
31.  FORMULA FOR  DETERMINING  EMPLOYER  MATCHING  CONTRIBUTIONS  (Plan  Section
     12.1(a)(2))
     NOTE:Regardless of any election below, if the ACP test safe harbor is being
          used (i.e.,  Question 30.c. is selected),  then the Plan automatically
          provides that only  Elective  Deferrals up to 6% of  Compensation  are
          taken into  account in applying the match set forth below and that the
          maximum discretionary matching contribution that may be made on behalf
          of any Participant is 4% of Compensation.
     a.   [ ]  N/A. There  will  not  be any  matching  contributions  (Skip  to
          Question 33).
     b.   [X]  The Employer ... (select 1. or 2.)
               1.   [X] may make matching contributions equal to a discretionary
                    percentage,  to  be  determined  by  the  Employer,  of  the
                    Participant's Elective Deferrals.
               2.   [ ] will make matching contributions equal to ______% (e.g.,
                    50) of the Participant's  Elective  Deferrals,  plus:
                    a.   [ ] N/A.
                    b.   [ ]  an  additional  discretionary  percentage,  to  be
                         determined by the Employer.

               AND,  in  determining  the  matching   contribution  above,  only
               Elective   Deferrals  up  to  the  percentage  or  dollar  amount
               specified below will be matched: (select 3. and/or 4. OR 5.)
               3.   [X] 4 % of a Participant's Compensation.
                        --
               4.   [ ] $___________.
               5.   [  ]  a   discretionary   percentage   of  a   Participant's
                    Compensation   or  a   discretionary   dollar  amount,   the
                    percentage or dollar amount to be determined by the Employer
                    on a uniform basis to all Participants.

     c.   [  ]  The  Employer  may  make  matching   contributions  equal  to  a
          discretionary  percentage,  to be determined by the Employer,  of each
          tier, to be determined by the Employer, of the Participant's  Elective
          Deferrals.
     d.   [ ] The Employer will make matching  contributions equal to the sum of
          _____% of the portion of the Participant's Elective Deferrals which do
          not exceed _____% of the Participant's  Compensation or $________ plus
          _____% of the portion of the  Participant's  Elective  Deferrals which
          exceed _____% of the Participant's Compensation or $________, but does
          not exceed _____% of the Participant's Compensation or $_____________.

     NOTE:If c. or d. above is elected,  the Plan may  violate the Code  Section
          401(a)(4)  nondiscrimination  requirements  if the  rate  of  matching
          contributions increases as a Participant's Elective Deferrals or Years
          of Service (or Periods of Service) increase.

     PERIOD OF DETERMINING MATCHING CONTRIBUTIONS Matching contributions will be
     determined  on  the  following  basis  (and  any   Compensation  or  dollar
     limitation  used in  determining  the match will be based on the applicable
     period):
     e.   [X] the entire Plan Year.
     f.   [ ] each payroll period.
     g.   [ ] all payroll  periods ending within each month.
     h.   [ ] all payroll periods ending with or within the Plan Year quarter.

     THE MATCHING  CONTRIBUTION  MADE ON BEHALF OF ANY  PARTICIPANT for any Plan
     Year will not exceed:
     i.   [X] N/A.
     j.   [ ] $___________________.

     MATCHING CONTRIBUTIONS WILL BE MADE ON BEHALF OF:
     k.   [X] all Participants.
     l.   [ ] only Non-Highly Compensated Employees.

     SHALL THE MATCHING CONTRIBUTIONS BE QUALIFIED MATCHING CONTRIBUTIONS?
     m.   [ ] Yes. If elected,  ALL matching  contributions will be fully Vested
          and will be subject  to  restrictions  on  withdrawals.  In  addition,
          Qualified Matching  Contributions may be used in either the ADP or ACP
          test.
     n.   [X] No.

32.  ONLY PARTICIPANTS WHO SATISFY THE FOLLOWING  CONDITIONS WILL BE ELIGIBLE TO
     SHARE IN THE ALLOCATION OF MATCHING CONTRIBUTIONS:

     REQUIREMENTS FOR  PARTICIPANTS WHO ARE ACTIVELY  EMPLOYED AT THE END OF THE
     PLAN YEAR.
     a.   [ ] N/A.
     b.   [X] No service requirement.
     c.   [ ] A  Participant  must  complete  a Year of  Service  (or  Period of
          Service if the Elapsed Time Method is  elected).  (Could cause Plan to
          violate coverage requirements under Code Section 410(b).)
     d.   [ ] A Participant must complete at least  ___________ (may not be more
          than 1,000)  Hours of Service  during the Plan Year.  (Could cause the
          Plan to violate coverage requirements under Code Section 410(b).)

                                       13
<PAGE>
     REQUIREMENTS FOR  PARTICIPANTS WHO ARE NOT ACTIVELY  EMPLOYED AT THE END OF
     THE PLAN YEAR (except as otherwise provided in i. through k. below).

     e.   [ ] A Participant  must complete more than _____ Hours of Service (not
          more than 500) (or _____  months of service  (not more than three (3))
          if the Elapsed Time Method is elected).
     f.   [ ] A  Participant  must  complete  a Year of  Service  (or  Period of
          Service if the Elapsed Time Method is elected).  (Could cause the Plan
          to violate coverage requirements under Code Section 410(b).)
     g.   [ ]  Participants  will NOT share in such  allocations,  regardless of
          service.  (Could cause the Plan to violate coverage requirements under
          Code Section 410(b).)
     h.   [X]  Participants  will  share  in  such  allocations,  regardless  of
          service.

     PARTICIPANTS WHO ARE NOT ACTIVELY  EMPLOYED AT THE END OF THE PLAN YEAR due
     to the following  shall be eligible to share in the  allocation of matching
     contributions regardless of the above conditions (select all that apply):
     i.   [X] Death.
     j.   [X] Total and Permanent Disability.
     k.   [X] Early or Normal Retirement.

     AND, if 32.c., d., f., or g. is selected, shall the 410(b) ratio percentage
     fail safe provisions apply (Plan Section 12.3(f))?
     l.   [ ] No or N/A.
     m.   [X] Yes (If selected,  the Plan must satisfy the ratio percentage test
          of Code Section 410(b).)

33.  FORMULA  FOR  DETERMINING  EMPLOYER'S  PROFIT  SHARING  CONTRIBUTION  (Plan
     Section 12.1(a)(3)) (d. may be selected in addition to b. or c.)
     a.   [X] N/A. No Employer Profit Sharing  Contributions  may be made (other
          than top heavy minimum contributions) (Skip to Question 34.)
     b.   [ ]  Discretionary,  to be determined by the Employer,  not limited to
          current or accumulated Net Profits.
     c.   [ ] Discretionary, to be determined by the Employer, out of current or
          accumulated Net Profits.
     d.   [ ] Prevailing Wage Contribution.  The Employer will make a Prevailing
          Wage  Contribution on behalf of each Participant who performs services
          subject  to the  Service  Contract  Act,  Davis-Bacon  Act or  similar
          Federal,  State, or Municipal Prevailing Wage statutes. The Prevailing
          Wage  Contribution  shall be an  amount  equal to the  balance  of the
          fringe  benefit  payment for health and  welfare for each  Participant
          (after  deducting  the  cost of  cash  differential  payments  for the
          Participant)   based  on  the   hourly   contribution   rate  for  the
          Participant's employment  classification,  as designated on Schedule A
          as attached to this Adoption  Agreement.  Notwithstanding  anything in
          the Plan to the contrary,  the Prevailing Wage  Contribution  shall be
          fully Vested. Furthermore,  the Prevailing Wage Contribution shall not
          be subject to any age or service  requirements  set forth in  Question
          15. nor to any service or employment  conditions set forth in Question
          35.

          AND, if d. is selected, is the Prevailing Wage Contribution considered
          a Qualified Non-Elective Contribution?
          1.   [ ] Yes.
          2.   [ ] No.

          AND, if d. is  selected,  shall the amounts  allocated  on behalf of a
          Participant  for a Plan Year  pursuant  to e. or f.  below be  reduced
          (offset) by the Prevailing  Wage  Contribution  made on behalf of such
          Participant for the Plan Year under this Plan?
          3.   [ ] No (If selected,  then the Prevailing Wage  Contribution will
               be added to amounts allocated pursuant to e. or f. below.)
          4.   [ ] Yes.

                                       14
<PAGE>
CONTRIBUTION ALLOCATIONS

If b. or c. above is  selected,  the  Employer's  discretionary  profit  sharing
contribution for a Plan Year will be allocated as follows:
     e.   [ ]  NON-INTEGRATED ALLOCATION
               1.   [ ] In the  same  ratio as each  Participant's  Compensation
                    bears to the total of such Compensation of all Participants.
               2.   [ ] In the  same  dollar  amount  to all  Participants  (per
                    capita).
               3.   [ ] In the same dollar amount per Hour of Service  completed
                    by each Participant.
               4.   [ ] In the same  proportion that each  Participant's  points
                    bears to the  total of such  points of all  Participants.  A
                    Participant's  points with respect to any Plan Year shall be
                    computed as follows (select all that apply):
                    a.   [ ]  point(s)  shall  be  allocated  for  each  Year of
                         Service  (or  Period of  Service  if the  Elapsed  Time
                         Method  is  elected).  However,  the  maximum  Years of
                         Service  (or  Periods of  Service)  taken into  account
                         shall not exceed  ________  (leave blank if no limit on
                         service applies).
                    b.   [ ] point(s) shall be allocated for each full $________
                         (may not exceed $200) of Compensation.
                    c.   [ ] point(s) shall be allocated for each year of age as
                         of the end of the Plan Year.

     f.   [ ]  INTEGRATED ALLOCATION
               In   accordance   with  Plan   Section   4.3(b)(2)   based  on  a
               Participant's Compensation in excess of:
               1.   [ ] The Taxable Wage Base.
               2.   [ ] % (not to exceed  100%) of the Taxable  Wage Base.  (See
                    Note below)
               3.   [ ] 80% of the Taxable Wage Base plus $1.00.
               4.   [ ]  $__________  (not  greater than the Taxable Wage Base).
                    (See Note below)
               NOTE:The integration percentage of 5.7% shall be reduced to:
                    1.   4.3% if 2. or 4.  above is more  than 20% and less than
                         or equal to 80% of the Taxable Wage Base.
                    2.   5.4% if 3. is elected or if 2. or 4. above is more than
                         80% of the Taxable Wage Base.

34.  QUALIFIED NON-ELECTIVE CONTRIBUTIONS (Plan Section 12.1(a)(4))

     NOTE:Regardless   of  any  election  made  in  this   Question,   the  Plan
          automatically permits Qualified Non-Elective  Contributions to correct
          a failed ADP or ACP test.
     a.   [X]  N/A.   There  will  be  no  additional   Qualified   Non-Elective
          Contributions except as otherwise provided in the Plan.
     b.   [ ] The Employer will make a Qualified Non-Elective Contribution equal
          to _____% of the total Compensation of those Participants  eligible to
          share in the allocations.
     c.   [ ] The Employer may make a Qualified Non-Elective  Contribution in an
          amount to be determined by the Employer, to be allocated in proportion
          to the  Compensation  of those  Participants  eligible to share in the
          allocations.
     d.   [ ] The Employer may make a Qualified Non-Elective  Contribution in an
          amount to be determined by the  Employer,  to be allocated  equally to
          all Participants eligible to share in the allocations (per capita).

     AND, if b., c., or d. is selected, the Qualified Non-Elective Contributions
     above will be made on behalf of:
     e.   [ ] all Participants.
     f.   [ ] only Non-Highly Compensated Employees.

35.  REQUIREMENTS  TO SHARE IN  ALLOCATIONS  OF  EMPLOYER  DISCRETIONARY  PROFIT
     SHARING  CONTRIBUTION,  QUALIFIED  NON-ELECTIVE  CONTRIBUTIONS  (other than
     Qualified  Non-Elective  Contributions  under  Plan  Sections  12.5(c)  and
     12.7(g)) AND FORFEITURES
     a.   [X] N/A. Plan does not permit such contributions.
     b.   [ ] Requirements for Participants who are actively employed at the end
          of the Plan Year.
          1.   [ ] No service requirement.
          2.   [ ] A  Participant  must complete a Year of Service (or Period of
               Service if the Elapsed Time Method is elected). (Could cause Plan
               to violate coverage requirements under Code Section 410(b).)
          3.   [ ] A  Participant  must  complete at least (may not be more than
               1,000)  Hours of Service  during the Plan Year.  (Could cause the
               Plan to violate coverage requirements under Code Section 410(b).)

     REQUIREMENTS FOR  PARTICIPANTS WHO ARE NOT ACTIVELY  EMPLOYED AT THE END OF
     THE PLAN YEAR (except as otherwise provided in g. through i. below).
     c.   [ ] A Participant  must complete more than _____ Hours of Service (not
          more than 500) (or _____  months of service  (not more than three (3))
          if the Elapsed Time Method is elected).
     d.   [ ] A  Participant  must  complete  a Year of  Service  (or  Period of
          Service if the Elapsed Time Method is  elected).  (Could cause Plan to
          violate coverage requirements under Code Section 410(b).)
     e.   [ ]  Participants  will NOT share in such  allocations,  regardless of
          service. (Could cause Plan to violate coverage requirements under Code
          Section 410(b).)
     f.   [ ]  Participants  will  share  in  such  allocations,  regardless  of
          service.

                                       15
<PAGE>
     PARTICIPANTS WHO ARE NOT ACTIVELY  EMPLOYED AT THE END OF THE PLAN YEAR due
     to the following will be eligible to share in the allocations regardless of
     the above conditions (select all that apply):
     g.   [ ] Death.
     h.   [ ] Total and Permanent Disability.
     i.   [ ] Early or Normal Retirement.

     AND,  if  35.b.2,  b.3,  d. or e.  is  selected,  shall  the  410(b)  ratio
     percentage fail safe provisions apply (Plan Section 12.3(f))?
     j.   [ ] No or N/A.
     k.   [ ] Yes (If selected,  the Plan must satisfy the ratio percentage test
          of Code Section 410(b)).

36.  FORFEITURES (Plan Sections 1.27 and 4.3(e))
     Except as provided in Plan Section  1.27,  a  Forfeiture  will occur (if no
     election is made, a. will apply):
     a.   [X] as of the  earlier  of (1) the last day of the Plan  Year in which
          the Former  Participant  incurs five (5) consecutive  1-Year Breaks in
          Service,  or (2) the  distribution of the entire Vested portion of the
          Participant's Account.
     b.   [ ] as of  the  last  day  of  the  Plan  Year  in  which  the  Former
          Participant incurs five (5) consecutive 1-Year Breaks in Service.

     Will Forfeitures first be used to pay any administrative expenses?
     c.   [ ] Yes.
     d.   [X] No.

     AND,  EXCEPT as  otherwise  provided  below  with  respect  to  Forfeitures
     attributable  to matching  contributions,  any remaining  Forfeitures  will
     be...
     e.   [ ] added to any Employer discretionary contribution.
     f.   [ ] used to reduce any Employer contribution.
     g.   [ ] added to any Employer  matching  contribution  and allocated as an
          additional matching contribution.
     h.   [ ] allocated to all Participants eligible to share in the allocations
          in the same proportion that each  Participant's  Compensation  for the
          Plan Year bears to the Compensation of all Participants for such year.

     FORFEITURES OF MATCHING CONTRIBUTIONS WILL BE...
     i.   [ ] N/A. Same as above or no matching contributions.
     j.   [X] used to reduce the Employer's matching contribution.
     k.   [ ] added to any Employer  matching  contribution  and allocated as an
          additional matching contribution.
     1.   [ ] added to any Employer discretionary profit sharing contribution.
     m.   [ ] allocated  to all  Participants  eligible to share in the matching
          allocations  (regardless  of whether a Participant  elected any salary
          reductions) in proportion to each such Participant's  Compensation for
          the year.
     n.   [ ] allocated  to all  Non-Highly  Compensated  Employees  eligible to
          share in the matching allocations (regardless of whether a Participant
          elected   any  salary   reductions)   in   proportion   to  each  such
          Participant's Compensation for the year.

37.  ALLOCATIONS OF EARNINGS (Plan Section 4.3(c))
     Allocations  of earnings  with respect to amounts  which are not subject to
     Participant  directed  investments  and which are  contributed  to the Plan
     after the previous Valuation Date will be determined...
     a.   [X] N/A. All assets in the Plan are subject to Participant  investment
          direction.
     b.   [ ] by using a weighted  average  based on the amount of time that has
          passed between the date a contribution  or  distribution  was made and
          the date of the prior Valuation Date.
     c.   [ ] by treating one-half of all such  contributions as being a part of
          the  Participant's  nonsegregated  account  balance as of the previous
          Valuation Date.
     d.   [ ] by using the method  specified  in Plan  Section  4.3(c)  (balance
          forward method).
     e.   [ ] other:  __________________________________________________________
          (must  be a  definite  predetermined  formula  that  is not  based  on
          Compensation and that satisfies the nondiscrimination  requirements of
          Regulation   1.401(a)(4)-4   and   is   applied   uniformly   to   all
          Participants).

38.  LIMITATIONS ON ALLOCATIONS (Plan Section 4.4) If any Participant is covered
     under  another  qualified  defined  contribution  plan  maintained  by  the
     Employer,  other  than a  Master  or  Prototype  Plan,  or if the  Employer
     maintains a welfare benefit fund, as defined in Code Section 419(e),  or an
     individual  medical account,  as defined in Code Section  415(1)(2),  under
     which  amounts  are  treated  as  Annual  Additions  with  respect  to  any
     Participant in this Plan:
     a.   [ ] N/A. The  Employer  does not maintain  another  qualified  defined
          contribution plan.
     b.   [X] The  provisions of Plan Section  4.4(b) will apply as if the other
          plan were a Master or Prototype Plan.
     c.   [ ] Specify the method  under which the plans will limit total  Annual
          Additions to the Maximum  Permissible Amount, and will properly reduce
          any Excess Amounts, in a manner that precludes Employer discretion:
          ______________________________________________________________________

                                       16
<PAGE>
DISTRIBUTIONS

39.  FORM OF DISTRIBUTIONS  (Plan Sections 6.5 and 6.6) Distributions  under the
     Plan may be made in (select all that apply)...
     a.   [X]  lump-sums.
     b.   [X]  substantially equal installments.
     c.   [ ]  partial   withdrawals   provided  the  minimum   withdrawal   is
          $_______________.

     AND, pursuant to Plan Section 6.12,
     d.   [X]  no annuities are allowed (Plan Section 6.12(b) will apply and the
          joint and survivor rules of Code Sections  401(a)(11) and 417 will not
          apply to the Plan).

               AND, if this is an amendment that is eliminating annuities,  then
               an  annuity  form of  payment is not  available  with  respect to
               distributions  that have an Annuity Starting Date beginning on or
               after:
               1.   [ ] N/A
               2.   [ ] (may not be a retroactive date),  except that regardless
                    of the date  entered,  the  amendment  will not be effective
                    prior to the time set forth in Plan Section 6.1(e).

     e.   [ ]  annuities  are allowed as the normal form of  distribution  (Plan
          Section 6.12 will not apply and the joint and  survivor  rules of Code
          Sections 401(a)(11) and 417 will automatically apply). If elected, the
          PreRetirement  Survivor Annuity (minimum  spouse's death benefit) will
          be equal to:
               1.   [ ] 100% of Participant's interest in the Plan.
               2.   [ ] 50% of Participant's interest in the Plan.
               3.   [ ] ______%  (may not be less  than 50%) of a  Participant's
                    interest in the Plan.

          AND, the normal form of the Qualified Joint and Survivor  Annuity will
          be a joint and 50% survivor annuity unless otherwise elected below:

               4.   [ ] N/A.
               5.   [ ] Joint and 100% survivor annuity.
               6.   [ ] Joint and 75% survivor annuity.
               7.   [ ] Joint and 66 2/3% survivor annuity.

     NOTE:If only a portion of the Plan assets may be  distributed in an annuity
          form of payment,  then select d. AND e. and the assets  subject to the
          joint  and   survivor   annuity   provisions   will  be  those  assets
          attributable to (specify):  ________________ (e.g., the money purchase
          pension plan that was merged into this Plan).

     AND, distributions may be made in...
     f.   [ ] cash only (except for insurance or annuity contracts).
     g.   [X] cash or property.

40.  CONDITIONS FOR DISTRIBUTIONS UPON TERMINATION OF EMPLOYMENT

     Distributions  upon  termination  of  employment  pursuant to Plan  Section
     6.4(a) of the Plan will not be made unless the  following  conditions  have
     been satisfied:
     a.   [ ] No distributions may be made until a Participant has reached Early
          or Normal Retirement Date.
     b.   [X] Distributions may be made as soon as administratively  feasible at
          the Participant's election.
     c.   [ ] The  Participant has incurred _____ 1-Year Break(s) in Service (or
          Period(s) of Severance if the Elapsed Time Method is elected).
     d.   [ ] Distributions may be made at the Participant's election as soon as
          administratively  feasible after the Plan Year coincident with or next
          following termination of employment.
     e.   [ ] Distributions may be made at the Participant's election as soon as
          administratively  feasible after the Plan Year quarter coincident with
          or next following termination of employment.
     f.   [ ] Distributions may be made at the Participant's election as soon as
          administratively  feasible after the Valuation Date coincident with or
          next following termination of employment.
     g.   [ ] Distributions may be made at the Participant's election as soon as
          administratively feasible months following termination of employment.
     h.   [ ] Other:  __________________________________________________________
          (must be  objective  conditions  which are  ascertainable  and are not
          subject  to  Employer  discretion  except as  otherwise  permitted  in
          Regulation  1.411(d)-4  and may not exceed the limits of Code  Section
          401(a)(14) as set forth in Plan Section 6.7).

41.  INVOLUNTARY DISTRIBUTIONS
     Will  involuntary  distributions  of  amounts  less than  $5,000 be made in
     accordance with the provisions of Sections 6.4, 6.5 and 6.6?
     a.   [X] Yes
     b.   [ ] No

                                       17
<PAGE>
42.  MINIMUM DISTRIBUTION TRANSITIONAL RULES (Plan Section 6.5(e))
     NOTE:This  Section  does not apply to (1) a new Plan or (2) an amendment or
          restatement of an existing Plan that never contained the provisions of
          Code Section  401(a)(9) as in effect prior to the  amendments  made by
          the Small Business Job Protection Act of 1996 (SBJPA).

     The "required  beginning date" for a Participant who is not a "five percent
     (5%) owner" is:
     a.   [ ] N/A.  (This is a new  Plan or this  Plan has  never  included  the
          pre-SBJPA provisions.)
     b.   [ ] April 1st of the  calendar  year  following  the year in which the
          Participant  attains age 70 1/2. (The preSBJPA  rules will continue to
          apply.)
     c.   [X] April 1st of the calendar year  following the later of the year in
          which the  Participant  attains age 70 1/2 or retires (the  post-SBJPA
          rules),  with the following  exceptions  (select one or both and if no
          election is made, both will apply effective as of January 1, 1996):
          1.   [ ] A  Participant  who was already  receiving  required  minimum
               distributions  under the pre-SBJPA  rules as of  ________________
               (not earlier  than  January 1, 1996) may elect to stop  receiving
               distributions  and have them  recommence in  accordance  with the
               post-SBJPA  rules. Upon the  recommencement of distributions,  if
               the Plan  permits  annuities as a form of  distribution  then the
               following will apply:
               a.   [ ] N/A. Annuity distributions are not permitted.
               b.   [ ] Upon the  recommencement of distributions,  the original
                    Annuity Starting Date will be retained.
               c.   [ ] Upon the recommencement of distributions,  a new Annuity
                    Starting Date is created.

          2.   [X] A Participant  who had not begun receiving  required  minimum
               distributions  as of April 1. 1998 (not  earlier  than January 1,
               1996)  may elect to defer  commencement  of  distributions  until
               retirement. The option to defer the commencement of distributions
               (i.e.,  to  elect  to  receive   in-service   distributions  upon
               attainment  of age 70 1/2)  will  apply to all such  Participants
               unless the option below is elected:
               a.   [X] N/A.
               b.   [ ] The in-service  distribution  option is eliminated  with
                    respect  to  Participants  who attain age 70 1/2 in or after
                    the  calendar  year  that  begins  after  the  later  of (1)
                    December 31, 1998, or (2) the adoption date of the amendment
                    and  restatement  to bring  the Plan  into  compliance  with
                    SBJPA.  (This option may only be elected if the amendment to
                    eliminate the  in-service  distribution  is adopted no later
                    than the  last day of the  remedial  amendment  period  that
                    applies to the Plan for changes under SBJPA.)

43.  DISTRIBUTIONS UPON DEATH (Plan Section 6.6(h))
     Distributions  upon the  death of a  Participant  prior  to  receiving  any
     benefits shall...
     a.   [X]  be  made  pursuant  to  the  election  of  the   Participant   or
          beneficiary.
     b.   [ ] begin within 1 year of death for a designated  beneficiary  and be
          payable  over  the  life (or  over a  period  not  exceeding  the life
          expectancy) of such beneficiary, except that if the beneficiary is the
          Participant's  spouse,  begin  prior to  December  31st of the year in
          which the Participant would have attained age 701/2.
     c.   [ ] be made  within 5 (or if  lesser  ____)  years  of  death  for all
          beneficiaries.
     d.   [ ] be made  within 5 (or if  lesser  ____)  years  of  death  for all
          beneficiaries,  except that if the  beneficiary  is the  Participant's
          spouse,  begin  prior  to  December  31st  of the  year in  which  the
          Participant  would have  attained  age 70 1/2 and be payable  over the
          life (or over a period  not  exceeding  the life  expectancy)  of such
          surviving spouse.

44.  HARDSHIP DISTRIBUTIONS (Plan Sections 6.11 and/or 12.9)
     a.   [ ] No hardship distributions are permitted.
     b.   [X] Hardship  distributions are permitted from the following  accounts
          (select all that apply):
          1.   [X] All accounts.
          2.   [ ] Participant's Elective Deferral Account.
          3.   [ ]  Participant's  Account  attributable  to  Employer  matching
               contributions.
          4.   [ ] Participant's Account attributable to Employer profit sharing
               contributions.
          5.   [ ] Participant's Rollover Account.
          6.   [ ] Participant's Transfer Account.
          7.   [ ] Participant's Voluntary Contribution Account.

     NOTE:Distributions  from a  Participant's  Elective  Deferral  Account  are
          limited  to  the  portion  of  such  account   attributable   to  such
          Participant's Elective Deferrals (and earnings attributable thereto up
          to December 31, 1988). Hardship distributions are not permitted from a
          Participant's  Qualified  Non-Elective  Account  (including any 401(k)
          Safe Harbor Contributions) or Qualified Matching Contribution Account.

     AND,  shall the safe harbor  hardship  rules of Plan  Section 12.9 apply to
     distributions made from all accounts? (Note: The safe harbor hardship rules
     automatically apply to hardship distributions of Elective Deferrals.)

     c.   [ ] No or N/A. The  provisions  of Plan Section 6.11 apply to hardship
          distributions  from all accounts other than a  Participant's  Elective
          Deferral Account.
     d.   [X] Yes.  The  provisions  of Plan  Section 12.9 apply to all hardship
          distributions.

                                       18
<PAGE>
     AND, are distributions  restricted to those accounts in which a Participant
     is fully Vested?
     e.   [X] Yes,  distributions may only be made from accounts which are fully
          Vested.
     f.   [ ] No. (If elected,  the fraction at Plan Section  6.5(h) shall apply
          in  determining  vesting of the  portion of the  account  balance  not
          withdrawn).

     AND, the minimum hardship distribution shall be...
     g.   [X] N/A. There is no minimum.
     h.   [ ] $__________ (may not exceed $1,000).

45.  IN-SERVICE DISTRIBUTIONS (Plan Section 6.10)
     a.   [ ]  In-service  distributions  may not be made  (except as  otherwise
          elected for Hardship Distributions).
     b.   [X] In-service  distributions may be made to a Participant who has not
          separated from service  provided any of the following  conditions have
          been satisfied  (select all that apply):
          1.   [X] the Participant has attained age 59 1/2 .
          2.   [ ] the Participant has reached Normal Retirement Age.
          3.   [ ] the  Participant  has been a  Participant  in the Plan for at
               least  _____  years (may not be less than five  (5)).
          4.   [ ] the amounts being  distributed  have  accumulated in the Plan
               for at least two (2) years.

     AND,  in-service  distributions  are permitted from the following  accounts
     (select all that apply):
     c.   [X] All accounts.
     d.   [ ] Participant's Elective Deferral Account.
     e.   [  ]   Qualified   Matching   Contribution   Account  and  portion  of
          Participant's Account attributable to Employer matching contributions.
     f.   [ ]  Participant's  Account  attributable  to Employer  profit sharing
          contributions.
     g.   [ ] Qualified Non-Elective Contribution Account.
     h.   [ ] Participant's Rollover Account.
     i.   [ ] Participant's Transfer Account.
     j.   [ ] Participant's Voluntary Contribution Account.
     NOTE:Distributions   from  a  Participant's   Elective   Deferral  Account,
          Qualified  Matching  Contribution  Account and Qualified  Non-Elective
          Account  (including 401 (k) Safe Harbor  Contributions) are subject to
          restrictions and generally may not be distributed prior to age 59 1/2.

     AND, are distributions  restricted to those accounts in which a Participant
     is fully Vested?
     k.   [X] Yes,  distributions may only be made from accounts which are fully
          Vested.
     l.   [ ] No. (If elected, the fraction at Plan Section 6.5(h) will apply in
          determining  vesting  of  the  portion  of  the  account  balance  not
          withdrawn.)

     AND, the minimum distribution shall be...
     m.   [X] N/A. There is no minimum.
     n.   [ ] $___________ (may not exceed $1,000).

NONDISCRIMINATION TESTING

46.  HIGHLY COMPENSATED EMPLOYEE (Plan Section 1.31)
     NOTE:If this is a GUST restatement,  complete the questions in this Section
          retroactively to the first Plan Year beginning after 1996.

     Top-Paid Group  Election.  Will the top-paid  group election be made?  (The
     election  made  below  for the  latest  year  will  continue  to  apply  to
     subsequent Plan Years unless a different election is made.)
     a.   [X] Yes, for the Plan Year beginning in: 1998 .
                                                   -----
     b.   [ ] No, for the Plan Year beginning in: _______.

     Calendar Year Data Election.  Will the calendar year data election be used?
     (The  election  made below for the latest  year will  continue  to apply to
     subsequent Plan Years unless a different election is made.)
     c.   [ ] Yes, for the Plan Year beginning in: ________.
     d.   [X] No, for the Plan Year beginning in: 1998 .

47.  ADP AND ACP TESTS  (Plan  Sections  12.4 and  12.6).  The ADP ratio and ACP
     ratio for Non-Highly  Compensated Employees will be based on the following.
     The  election  made below for the  latest  year will  continue  to apply to
     subsequent Plan Years unless the Plan is amended to a different election.
     a.   [ ] N/A. This Plan  satisfies the ADP Test Safe Harbor rules and there
          are no  contributions  subject  to an ACID test or for all Plan  Years
          beginning in or after the  Effective  Date of the Plan or, in the case
          of an  amendment  and  restatement,  for all Plan  Years to which  the
          amendment and restatement relates.
     b.   [X] PRIOR YEAR TESTING: The prior year ratio will be used for the Plan
          Year beginning in 2002 . (Note: If this election is made for the first
          year the Code Section 401 (k) or 401 (m) feature is added to this Plan
          (unless this Plan is a successor  plan), the amount taken into account
          as the  ADP  and  ACP of  Non-Highly  Compensated  Employees  for  the
          preceding Plan Year will be 3%.)
     c.   [ ] CURRENT YEAR TESTING:  The current year ratio will be used for the
          Plan Year beginning in _____________.

                                       19
<PAGE>
     NOTE:In any Plan Year where the ADP Test Safe  Harbor is being used but not
          the ACP Test Safe  Harbor,  then c.  above must be used if an ACP test
          applies for such Plan Year.

TOP HEAVY REQUIREMENTS

48.  TOP HEAVY DUPLICATIONS (Plan Section 4.3(i)):  When a Non-Key Employee is a
     Participant  in this  Plan and a Defined  Benefit  Plan  maintained  by the
     Employer,  indicate which method shall be utilized to avoid  duplication of
     top heavy  minimum  benefits:  (If b., c., d. or e. is elected,  f. must be
     completed.)
     a.   [ ] N/A. The Employer does not maintain a Defined Benefit Plan. (Go to
          next Question)
     b.   [ ] The full top  heavy  minimum  will be  provided  in each  plan (if
          selected, Plan Section 4.3(i) shall not apply).
     c.   [X] 5% defined contribution minimum.
     d.   [ ] 2% defined benefit minimum.
     e.   [ ] Specify the method  under  which the Plans will  provide top heavy
          minimum  benefits for Non-Key  Employees  that will preclude  Employer
          discretion and avoid inadvertent omissions:
          ______________________________________________________________________
     NOTE:If c., d., or e. is  selected  and the Defined  Benefit  Plan and this
          Plan do not benefit the same Participants,  the uniformity requirement
          of the Section 401(a)(4) Regulations may be violated.

     AND,  the "Present  Value of Accrued  Benefit"  (Plan  Section 9.2) for Top
     Heavy purposes shall be based on...

     f.   [X]  Interest  Rate:  As  specified  in the  definition  of  Actuarial
                                ------------------------------------------------
          Equivalent for  determining  Lump Sum Benefits in the Defined  Benefit
          ----------------------------------------------------------------------
          Plan
          ----

          Mortality   Table:   As  specified  in  the  definition  of  Actuarial
                              --------------------------------------------------
          Equivalent for  determining  Lump Sum benefits in the Defined  Benefit
          ----------------------------------------------------------------------
          Plan
          ----------------------------------------------------------------------

49.  TOP HEAVY DUPLICATIONS (Plan Section 4.3(f)):  When a Non-Key Employee is a
     Participant in this Plan and another defined  contribution  plan maintained
     by  the  Employer,  indicate  which  method  shall  be  utilized  to  avoid
     duplication of top heavy minimum benefits:
     a.   [ ] N/A. The  Employer  does not maintain  another  qualified  defined
          contribution plan.
     b.   [ ] The full top heavy minimum will be provided in each plan.
     c.   [ ] A  minimum,  non-integrated  contribution  of 3% of  each  Non-Key
          Employee's  415  Compensation  shall be provided in the Money Purchase
          Plan (or other plan subject to Code Section 412).
     d.   [X]  Specify the method  under which the Plans will  provide top heavy
          minimum  benefits for Non-Key  Employees  that will preclude  Employer
          discretion and avoid inadvertent omissions,  including any adjustments
          required under Code Section 415:
          Participants  entitled to a top heavy  minimum  benefit will receive a
          ----------------------------------------------------------------------
          minimum,  non-integrated  contribution  of 3%  in  the  Wayne  Savings
          ----------------------------------------------------------------------
          Community Bank Employee Stock Ownership plan if they are  Participants
          ----------------------------------------------------------------------
          in that Plan.  Participants  who do not participate in another defined
          ----------------------------------------------------------------------
          contribution  plan maintained by the Employer will receive a top heavy
          ----------------------------------------------------------------------
          minimum  benefit in this Plan.
          ----------------------------------------------------------------------
     NOTE:If c. or d. is  selected  and  both  plans  do not  benefit  the  same
          Participants,  the  uniformity  requirement  of the Section  401(a)(4)
          Regulations may be violated.

MISCELLANEOUS

50.  LOANS TO PARTICIPANTS (Plan Section 7.6)
     a.   [ ] Loans are not permitted.
     b.   [X] Loans are permitted.

     IF loans are permitted (select all that apply)...

     c.   [X] loans will be treated as a Participant directed investment.
     d.   [X] loans will only be made for hardship or financial necessity.
     e.   [X] the minimum loan will be $ 1,000.00 (may not exceed $1,000).
     f.   [X] a  Participant  may  only  have  one 1  (e.g.,  one  (1))  loan(s)
          outstanding at any time.
     g.   [X] all outstanding loan balances will become due and payable in their
          entirety  upon the  occurrence  of a  distributable  event (other than
          satisfaction of the conditions for an in-service distribution).
     h.   [X] loans will only be permitted from the following  accounts  (select
          all that apply):
          1.   [X] All accounts.
          2.   [ ] Participant's Elective Deferral Account.
          3.   [ ] Qualified  Matching  Contribution  Account  and/or portion of
               Participant's   Account   attributable   to   Employer   matching
               contributions.
          4.   [ ] Participant's Account attributable to Employer profit sharing
               contributions.
          5.   [ ] Qualified Non-Elective Contribution Account.
          6.   [ ] Participant's Rollover Account.
          7.   [ ] Participant's Transfer Account.
          8.   [ ] Participant's Voluntary Contribution Account.

          NOTE:  Department  of Labor  Regulations  require  the  adoption  of a
          separate written loan program setting forth the requirements  outlined
          in Plan Section 7.6.

                                       20
<PAGE>
51. DIRECTED INVESTMENT ACCOUNTS (Plan Section 4.10)
     a.   [ ] Participant directed investments are not permitted.
     b.   [X] Participant  directed  investments are permitted for the following
          accounts (select all that apply):
          1.   [X] All accounts.
          2.   [ ] Participant's Elective Deferral Account.
          3.   [ ] Qualified  Matching  Contribution  Account  and/or portion of
               Participant's   Account   attributable   to   Employer   matching
               contributions.
          4.   [ ] Participant's Profit Sharing Account.
          5.   [ ] Qualified Non-Elective Contribution Account.
          6.   [ ] Participant's Rollover Account.
          7.   [ ] Participant's Transfer Account.
          8.   [ ] Participant's Voluntary Contribution Account.
          9.   [ ] Other:

     AND,  is it intended  that the Plan  comply  with Act  Section  404(c) with
     respect to the accounts subject to Participant investment direction?
     c.   [ ] No.
     d.   [X] Yes

     AND,  will  voting  rights on  directed  investments  be passed  through to
     Participants?
     e.   [ ] No.  Employer  stock is not an alternative OR Plan is not intended
          to comply with Act Section 404(c).
     f.   [X] Yes, for Employer stock only.
     g.   [ ] Yes, for all investments.

52.  ROLLOVERS  (Plan Section 4.6)
     a.   [ ] Rollovers will not be accepted by this Plan.
     b.   [X] Rollovers will be accepted by this Plan.

     AND, if b. is elected, rollovers may be accepted...
     c.   [X] from any Eligible Employee, even if not a Participant.
     d.   [ ] from Participants only.

     AND, distributions from a Participant's Rollover Account may be made...
     e.   [X] at any time.
     f.   [ ] only when the Participant is otherwise  entitled to a distribution
          under the Plan.

53.  AFTER-TAX VOLUNTARY EMPLOYEE CONTRIBUTIONS (Plan Section 4.8)
     a.   [X] After-tax voluntary Employee contributions will not be allowed.
     b.   [ ] After-tax voluntary Employee contributions will be allowed.

54.  LIFE INSURANCE (Plan Section 7.5)
     a.   [X] Life insurance may not be purchased.
     b.   [  ]  Life   insurance   may  be   purchased  at  the  option  of  the
          Administrator.
     c.   [ ] Life insurance may be purchased at the option of the Participant.

     AND, if b. or c. is elected,  the  purchase of initial or  additional  life
     insurance  will be subject to the  following  limitations  (select all that
     apply):
     d.   [ ] N/A, no  limitations.
     e.   [ ] each initial  Contract will have a minimum face amount of $
     f.   [ ] each additional Contract will have a minimum face amount of $
     g.   [ ] the Participant has completed ____ Years of Service (or Periods of
          Service).
     h.   [ ] the Participant has completed ____ Years of Service (or Periods of
          Service)  while a Participant  in the Plan.
     i.   [ ] the Participant is under age ______ on the Contract issue date.
     j.   [ ] the maximum amount of all Contracts on behalf of a Participant may
          not exceed  $_________.
     k.   [ ] the maximum  face amount of any life  insurance  Contract  will be
          $__________.

GUST TRANSITION RULES

     The following  questions  only apply if this is a GUST  restatement  (i.e.,
     Question 6.c. is selected).  If this is not a GUST  restatement,  then this
     Plan will not be considered an  individually  designed plan merely  because
     the following questions are deleted from the Adoption Agreement.

                                       21
<PAGE>
55.  COMPENSATION The family  aggregation rules of Code Section 401(a)(17) as in
     effect under Code Section  414(q)(6) prior to the enactment of SBJPA do not
     apply to this Plan effective as of:
     a.   [X] The first day of the first Plan Year beginning after 1996.
     b.   [ ] (may  not be  prior  to the  first  day  of the  first  Plan  Year
          beginning  in 1997 and may not be later than the first day of the Plan
          Year  following  the  Plan  Year in which  this  GUST  restatement  is
          adopted).
     NOTE:If family  aggregation  continued to apply after 1996, the Plan is not
          a safe  harbor  plan  for  Code  Section  401(a)(4)  purposes  and the
          Employer  may not rely on the opinion  letter  issued by the  Internal
          Revenue Service that this Plan is qualified under Code Section 401.

56.  LIMITATION ON ALLOCATIONS AND TOP HEAVY RULES
     If any  Participant is a Participant  in this Plan and a qualified  defined
     benefit plan  maintained  by the  Employer,  then the  limitations  of Code
     Section  415(e) as in effect  under  Code  Section  414(q)(6)  prior to the
     enactment  of SBJPA do not apply to this Plan  effective  with  respect  to
     Limitation Years beginning on or after:
     a.   [ ] N/A. The Employer does not maintain,  and has never maintained,  a
          qualified  defined  benefit  plan OR the  provisions  of Code  Section
          415(e) have already been removed from this Plan.
     b.   [X]  January  1. 2000 (may not be prior to the first  Limitation  Year
          beginning in 2000 and may not be later than the first  Limitation Year
          beginning after the Limitation Year in which this GUST  restatement is
          adopted).

     NOTE:If the Code Section  415(e)  limits  continued to apply to  Limitation
          Years  beginning  after  1999,  the Plan is not a safe harbor plan for
          Code Section  401(a)(4)  purposes and the Employer may not rely on the
          opinion letter issued by the Internal  Revenue  Service that this Plan
          is qualified under Code Section 401.

     AND, if b. is selected with a date that is later than the effective date of
     this GUST  restatement,  then with respect to the Limitation  Year in which
     this  restatement is adopted,  if any  Participant is a Participant in this
     Plan and a qualified  defined  benefit  plan  maintained  by the  Employer,
     specify the method  under which the plans  involved  will provide top heavy
     minimum benefits for Non-Key  Employees and will satisfy the limitations of
     Code Section 415(e) in a manner that precludes Employer discretion:
     c.   [ ] N/A. The effective  date of the GUST  restatement  is the date the
          provisions of Code Section 415(e) no longer apply to this Plan.
     d.   [ ] __________________________________________________________________

     NOTE:If the top heavy minimum  benefit is only provided in one plan and the
          Defined   Benefit   Plan  and  this  Plan  do  not  benefit  the  same
          Participants,  the  uniformity  requirement  of the Section  401(a)(4)
          Regulations may be violated.

57.  INVOLUNTARY DISTRIBUTIONS
     If the Plan provides for involuntary distributions (i.e., 41.a. is elected)
     then the increase in the involuntary amount threshold from $3,500 to $5,000
     became effective with respect to distributions made on or after:

     a.   [ ] N/A. The plan doesn't provide for involuntary  distributions  less
          than $5,000.
     b.   [X] August 6, 1997,  or if later  ______________  (leave  blank if not
          applicable).

58.  MINIMUM DISTRIBUTIONS
     The proposed  Code  Section  401(a)(9)  Regulations  issued in January 2001
     apply with respect to distributions under the Plan made on or after January
     1, 2001, unless a later date is specified below:
     a.   [ ] N/A.
     b.   [X] January  1, 2002 (may be any date in 2001 or the first day of any
              ----------------
          calendar year after 2001).

     AND, if b. is selected,  for years prior to the date specified above,  life
     expectancies for minimum  distributions  required  pursuant to Code Section
     401(a)(9) shall...
     c.   [ ] be recalculated at the Participant's election.
     d.   [X] be recalculated.
     e.   [ ] not be recalculated.

59.  ADP AND ACP TESTS.  For Plan Years  beginning in and prior to the Plan Year
     in which the restatement is adopted, the following will apply:

     ADP TEST:
     a.   [X] PRIOR YEAR TESTING: The prior year ratio will be used for the Plan
          Year beginning in the year specified  below. (If this election is made
          for the first year the Code  Section  401 (k) feature is added to this
          Plan  (unless  this Plan is a successor  plan),  the amount taken into
          account  as the  ADP  of  Non-Highly  Compensated  Employees  for  the
          preceding  Plan  Year will be 3%.)
          1. [ ] 1997   2. [ ] 1998   3. [X] 1999   4. [ ] 2000   5. [X] 2001

     b.   [X] CURRENT YEAR TESTING:  The current year ratio will be used for the
          Plan  Year  beginning  in:
          1. [ ] 1997   2. [X] 1998   3. [ ] 1999   4. [X] 2000   5. [ ] ______

                                       22
<PAGE>
     ACP TEST:
     c.   [ ] N/A.
     d.   [X] PRIOR YEAR TESTING: The prior year ratio will be used for the Plan
          Year beginning in the year specified  below. (If this election is made
          for the first year the Code  Section  401 (m) feature is added to this
          Plan  (unless  this Plan is a successor  plan),  the amount taken into
          account  as the  ACP  of  Non-Highly  Compensated  Employees  for  the
          preceding  Plan  Year will be 3%.)
          1. [ ] 1997   2. [ ] 1998   3. [X] 1999   4. [ ] 2000   5. [X] 2001

     e.   [X] CURRENT YEAR TESTING:  The current year ratio will be used for the
          Plan  Year  beginning  in:
          1. [ ] 1997   2. [X] 1998   3. [ ] 1999   4. [X] 2000   5. [ ] ______

                                       23
<PAGE>
The  adopting  Employer  may rely on an opinion  letter  issued by the  Internal
Revenue  Service as evidence  that the plan is qualified  under Code Section 401
only to the extent provided in Announcement 2001-77, 2001-30 I. R. B.

The Employer may not rely on the opinion  letter in certain other  circumstances
or with respect to certain  qualification  requirements,  which are specified in
the opinion letter issued with respect to the plan and in Announcement 2001-77.

In  order  to have  reliance  in such  circumstances  or  with  respect  to such
qualification requirements,  application for a determination letter must be made
to Employee Plans Determinations of the Internal Revenue Service.

This  Adoption  Agreement  may be  used  only in  conjunction  with  basic  Plan
document.  This Adoption Agreement and the basic Plan document shall together be
known as Employee Benefit Compliance Services, Inc. Regional Prototype Prototype
Non-Standardized 401 (k) Profit Sharing Plan and Trust.

The  adoption of this Plan,  its  qualification  by the IRS, and the related tax
consequences are the  responsibility of the Employer and its independent tax and
legal advisors.

Employee  Benefit  Compliance  Services,  Inc.  will notify the  Employer of any
amendments made to the Plan or of the discontinuance or abandonment of the Plan.
Furthermore,  in order to be eligible to receive such notification,  we agree to
notify Employee Benefit Compliance Services, Inc. of any change in address.

This Plan may not be used,  and shall  not be  deemed  to be a  Prototype  Plan,
unless an authorized  representative  of Employee Benefit  Compliance  Services,
Inc.  has  acknowledged  the  use  of  the  Plan.  Such  acknowledgment  is  for
administerial purposes only. It acknowledges that the Employer is using the Plan
but does not represent  that this Plan,  including  the choices  selected on the
Adoption  Agreement,  has been  reviewed by a  representative  of the sponsor or
constitutes a qualified retirement plan.

Employee Benefit Compliance Services, Inc.

By:     /s/ Gerrit C. Kuechle
     ------------------------------------------------

With regard to any questions  regarding the provisions of the Plan,  adoption of
the Plan,  or the effect of an opinion  letter from the IRS, call or write (this
information  must be  completed  by the  sponsor of this Plan or its  designated
representative):

Name:       Gerrit C. Kuechle
         -----------------------------------------------------------------------

Address:    20325 Center Ride Road
         -----------------------------------------------------------------------

             Cleveland              Ohio             44116
         -----------------------------------------------------------------------

Telephone: (440) 333-0222
           ---------------------------------------------------------------------

                                       24
<PAGE>

The  Employer  and Trustee  hereby cause this Plan to be executed on January 23,
2003 .

Furthermore,  this Plan may not be used unless  acknowledged by Employee Benefit
Compliance Services, Inc. or its authorized representative.

EMPLOYER:

Wayne Savings Community Bank

By:      /s/ Michael C. Anderson
    -------------------------------------------------

[ ]  The  signature  of the  Trustee  appears  on a separate  trust  agreement
     attached to the Plan,

or

         /s/ Charles F. Finn
     ------------------------------------------------
                  TRUSTEE

         /s/ Michael C. Anderson
     ------------------------------------------------
                  TRUSTEE

PARTICIPATING EMPLOYER - VILLAGE SAVINGS BANK, F.S.B.

By:      [signed]
     ------------------------------------------------

<PAGE>

                                     EGTRRA
                                AMENDMENT TO THE

                      WAYNE SAVINGS 401(K) RETIREMENT PLAN

<PAGE>
EGTRRA - Employer

                                    ARTICLE I
                                    PREAMBLE

1.1  Adoption and  effective  date of amendment.  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.

1.2  Supersession of inconsistent provisions. This amendment shall supersede the
     ---------------------------------------
     provisions of the plan to the extent those provisions are inconsistent with
     the provisions of this amendment.

                                   ARTICLE II
                          ADOPTION AGREEMENT ELECTIONS
--------------------------------------------------------------------------------

The  questions in this Article II only need to be completed in order to override
the default  provisions set forth below.  If all of the default  provisions will
apply, then these questions should be skipped.

Unless the employer elects otherwise in this Article II, the following defaults
apply:
1)   The vesting  schedule  for matching  contributions  will be a 6 year graded
     schedule (if the plan currently has a graded schedule that does not satisfy
     EGTRRA)  or a 3 year  cliff  schedule  (if the plan  currently  has a cliff
     schedule that does not satisfy EGTRRA), and such schedule will apply to all
     matching contributions (even those made prior to 2002).
2)   Rollovers  are  automatically  excluded in  determining  whether the $5,000
     threshold  has been  exceeded for  automatic  cash-outs (if the plan is not
     subject to the qualified joint and survivor  annuity rules and provides for
     automatic  cash-outs).  This is applied to all  participants  regardless of
     when the distributable event occurred.
3)   The  suspension  period  after a  hardship  distribution  is made will be 6
     months and this will only apply to hardship distributions made after 2001.
4)   Catch-up contributions will be allowed.
5)   For target benefit plans, the increased compensation limit of $200,000 will
     be   applied    retroactively    (i.e.,    to   years   prior   to   2002).

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

2.1  Vesting Schedule for Matching Contributions

     If there are matching contributions subject to a vesting schedule that does
     not satisfy EGTRRA,  then unless otherwise  elected below, for participants
     who complete an hour of service in a plan year beginning after December 31,
     2001,   the  following   vesting   schedule  will  apply  to  all  matching
     contributions subject to a vesting schedule:

     If the plan has a graded  vesting  schedule  (i.e.,  the  vesting  schedule
     includes a vested  percentage  that is more than 0% and less than 100%) the
     following will apply:

               Years of vesting service       Nonforfeitable percentage
                         2                                20%
                         3                                40%
                         4                                60%
                         5                                80%
                         6                               100%

     If the  plan  does  not  have a  graded  vesting  schedule,  then  matching
     contributions  will be  nonforfeitable  upon the  completion  of 3 years of
     vesting service.

     In lieu of the above vesting  schedule,  the employer  elects the following
     schedule:

     a.   [ ] 3  year  cliff  (a  participant's  accrued  benefit  derived  from
          employer  matching  contributions  shall  be  nonforfeitable  upon the
          participant's completion of three years of vesting service).

     b.   [ ] 6 year graded  schedule (20% after 2 years of vesting  service and
          an additional 20% for each year thereafter).

     c.   [ ] Other (must be at least as liberal as a. or the b. above):

               Years of vesting service       Nonforfeitable percentage

                    ---------                          --------%
                    ---------                          --------%
                    ---------                          --------%
                    ---------                          --------%
                    ---------                          --------%

                                       1
<PAGE>
     The vesting  schedule set forth herein shall only apply to participants who
     complete an hour of service in a plan year  beginning  after  December  31,
     2001, and, unless the option below is elected,  shall apply to all matching
     contributions subject to a vesting schedule.
     d.   [ ] The vesting  schedule  will only apply to  matching  contributions
          made in plan  years  beginning  after  December  31,  2001 (the  prior
          schedule  will  apply to  matching  contributions  made in prior  plan
          years).

2.2  Exclusion of Rollovers In Application of  Involuntary  Cash-out  Provisions
     (for profit  sharing and 401(k) plans only).  If the plan is not subject to
     the qualified  joint and survivor  annuity  rules and includes  involuntary
     cashout  provisions,  then  unless  one of the  options  below is  elected,
     effective  for  distributions  made  after  December  31,  2001,   rollover
     contributions   will  be   excluded  in   determining   the  value  of  the
     participant's  nonforfeitable  account  balance for  purposes of the plan's
     involuntary cash-out rules.
     a.   [ ] Rollover contributions will not be excluded.
     b.   [x]  Rollover  contributions  will be  excluded  only with  respect to
          distributions  made after December 31, 2001.  (Enter a date no earlier
          than December 31, 2001.)
     c.   [ ]  Rollover  contributions  will only be  excluded  with  respect to
          participants who separated from service after ______________. (Enter a
          date. The date may be earlier than December 31, 2001.)

2.3  Suspension  period of  hardship  distributions.  If the plan  provides  for
     hardship  distributions  upon  satisfaction  of the  safe  harbor  (deemed)
     standards as set forth in Treas. Reg. Section 1.401 (k)-1(d)(2)(iv),  then,
     unless the option  below is  elected,  the  suspension  period  following a
     hardship distribution shall only apply to hardship distributions made after
     December 31, 2001.
          [ ]  With  regard  to  hardship  distributions  made  during  2001,  a
          participant  shall be prohibited  from making  elective  deferrals and
          employee  contributions under this and all other plans until the later
          of January 1, 2002, or 6 months after receipt of the distribution.

2.4  Catch-up  contributions  (for 401 (k) profit sharing plans only):  The plan
     permits  catch-up  contributions  (Article  VI) unless the option  below is
     elected.
          [ ] The plan does not permit catch-up contributions to be made.

                                   ARTICLE III
                        VESTING OF MATCHING CONTRIBUTIONS

3.1  Applicability.  This Article  shall apply to  participants  who complete an
     -------------
     Hour of Service after December 31, 2001,  with respect to accrued  benefits
     derived from employer matching  contributions  made in plan years beginning
     after  December  31,  2001.  Unless  otherwise  elected by the  employer in
     Section 2.1 above,  this Article shall also apply to all such  participants
     with  respect  to  accrued   benefits   derived  from   employer   matching
     contributions made in plan years beginning prior to January 1, 2002.

3.2  Vesting  schedule.  A  participant's  accrued benefit derived from employer
     -----------------
     matching  contributions  shall  vest as  provided  in  Section  2.1 of this
     amendment.

                                   ARTICLE IV
                              INVOLUNTARY CASH-OUTS

4.1  Applicability  and effective  date.  If the plan  provides for  involuntary
     ----------------------------------
     cash-outs  of amounts less than $5,000,  then unless  otherwise  elected in
     Section 2.2 of this amendment,  this Article shall apply for  distributions
     made after December 31, 2001, and shall apply to all participants. However,
     regardless  of the  preceding,  this Article shall not apply if the plan is
     subject  to the  qualified  joint  and  survivor  annuity  requirements  of
     Sections 401(a)(11) and 417 of the Code.

4.2  Rollovers   disregarded  in  determining   value  of  account  balance  for
     ---------------------------------------------------------------------------
     involuntary  distributions.  For  purposes of the Sections of the plan that
     --------------------------
     provide for the  involuntary  distribution  of vested  accrued  benefits of
     $5,000 or less, the value of a participant's nonforfeitable account balance
     shall be determined  without regard to that portion of the account  balance
     that is  attributable  to rollover  contributions  (and earnings  allocable
     thereto)  within the  meaning of  Sections  402(c),  403(a)(4),  403(b)(8),
     408(d)(3)(A)(ii),  and  457(e)(16)  of  the  Code.  If  the  value  of  the
     participant's  nonforfeitable account balance as so determined is $5,000 or
     less, then the plan shall immediately  distribute the participant's  entire
     nonforfeitable account balance.

                                    ARTICLE V
                             HARDSHIP DISTRIBUTIONS

5.1  Applicability  and  effective  date.  If the  plan  provides  for  hardship
     -----------------------------------
     distributions  upon  satisfaction of the safe harbor (deemed)  standards as
     set forth in Treas. Reg. Section 1.401  (k)-1(d)(2)(iv),  then this Article
     shall apply for calendar years beginning after 2001.

5.2  Suspension  period  following  hardship  distribution.  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
     employee contributions under this and all other plans of the employer for 6
     months after receipt of the  distribution.  Furthermore,  if elected by the
     employer in Section 2.3 of this  amendment,  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 employee

                                       2
<PAGE>
     contributions  under this and all other plans until the later of January 1,
     2002, or 6 months after receipt of the distribution.

                                   ARTICLE VI
                             CATCH-UP CONTRIBUTIONS

Catch-up  Contributions.  Unless  otherwise  elected  in  Section  2.4  of  this
-----------------------
amendment,  all employees who are eligible to make elective deferrals 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, Section 414(v) of the Code. Such catch-up  contributions  shall
not  be  taken  into  account  for  purposes  of  the  provisions  of  the  plan
implementing  the required  limitations of Sections  402(8) and 415 of the Code.
The plan shall not be treated as failing to satisfy the  provisions  of the plan
implementing  the  requirements of Section  401(k)(3),  401(k)(11),  401(k)(12),
410(b),  or 416 of the Code,  as  applicable,  by  reason of the  making of such
catch-up contributions.

                                   ARTICLE VII
                         INCREASE IN COMPENSATION LIMIT

Increase in Compensation  Limit.  The annual  compensation  of each  participant
-------------------------------
taken into account in determining  allocations for any plan year beginning after
December 31, 2001,  shall not exceed  $200,000,  as adjusted for  cost-of-living
increases  in  accordance  with  Section   401(a)(17)(B)  of  the  Code.  Annual
compensation means  compensation  during the plan year or such other consecutive
12-month period over which  compensation is otherwise  determined under the plan
(the  determination  period).  If this is a target benefit plan,  then except as
otherwise elected in Section 2.5 of this amendment,  for purposes of determining
benefit accruals in a plan year beginning after December 31, 2001,  compensation
for  any  prior  determination   period  shall  be  limited  to  $200,000.   The
cost-of-living  adjustment  in effect  for a  calendar  year  applies  to annual
compensation  for the  determination  period  that  begins  with or within  such
calendar year.

                                  ARTICLE VIII
                                   PLAN LOANS

Plan loans for  owner-employees  or  shareholder-employees.  If the plan permits
----------------------------------------------------------
loans to be made to  participants,  then  effective  for plan  loans  made after
December 31, 2001, plan provisions  prohibiting  loans to any  owner-employee or
shareholder-employee shall cease to apply.

                                   ARTICLE IX
              LIMITATIONS ON CONTRIBUTIONS (IRC SECTION 415 LIMITS)

9.1  Effective  date.  This Section  shall be  effective  for  limitation  years
     ---------------
     beginning after December 31, 2001.

9.2  Maximum annual addition. Except to the extent permitted under Article VI of
     -----------------------
     this amendment and Section  414(v) of the Code, 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 Section
          415(d) of the Code, or

     b.   100 percent of the participant's  compensation,  within the meaning of
          Section 415(c)(3) of the Code, for the limitation year.

     The  compensation   limit  referred  to  in  b.  shall  not  apply  to  any
     contribution for medical benefits after separation from service (within the
     meaning of  Section  401 (h) or Section  419A(f)(2)  of the Code)  which is
     otherwise treated as an annual addition.

                                    ARTICLE X
                         MODIFICATION OF TOP-HEAVY RULES

10.1 Effective  date.  This  Article  shall apply for  purposes  of  determining
     ---------------
     whether the plan is a top-heavy  plan under Section  416(g) of the Code for
     plan  years  beginning  after  December  31,  2001,  and  whether  the plan
     satisfies the minimum  benefits  requirements of Section 416(c) of the Code
     for such years. This Article amends the top-heavy provisions of the plan.

10.2 Determination of top-heavy status.
     ---------------------------------

10.2.1 Key  employee.  Key  employee  means  any  employee  or  former  employee
       -------------
     (including any deceased employee) who at any time during the plan year that
     includes  the  determination  date was an  officer of the  employer  having
     annual  compensation  greater  than  $130,000 (as  adjusted  under  Section
     416(i)(1) of the Code for plan years  beginning after December 31, 2002), a
     5-percent  owner of the  employer,  or a  1-percent  owner of the  employer
     having annual compensation of more than $150,000. For this purpose,  annual
     compensation means compensation  within the meaning of Section 415(c)(3) of
     the  Code.  The  determination  of who is a key  employee  will  be made in
     accordance   with  Section   416(i)(1)  of  the  Code  and  the  applicable
     regulations and other guidance of general applicability issued thereunder.

                                       3
<PAGE>
10.2.2  Determination  of present values and amounts.  This Section 10.2.2 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.

     a.   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  Section  416(g)(2)  of the Code
          during  the  1-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 Section 416(g)(2)(A)(i) of the Code. 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 "5-year period" for "1-year period."

     b.   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
          1-year period ending on the determination date shall not be taken into
          account.

10.3 Minimum benefits.
     ----------------

10.3.1 Matching  contributions.  Employer matching  contributions shall be taken
       -----------------------
     into  account  for  purposes  of   satisfying   the  minimum   contribution
     requirements  of Section  416(c)(2) of the Code 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 Section 401(m) of the Code.

10.3.2 Contributions under other plans. The employer may provide, in an addendum
       -------------------------------
     to this  amendment,  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 Section 401(k)(12) of
     the Code and matching  contributions with respect to which the requirements
     of Section 401(m)(11) of the Code are met). The addendum should include the
     name of the other plan,  the minimum  benefit  that will be provided  under
     such other plan,  and the  employees  who will receive the minimum  benefit
     under such other plan.

                                   ARTICLE XI
                                DIRECT ROLLOVERS

11.1 Effective  date.  This  Article  shall  apply to  distributions  made after
     ---------------
     December 31, 2001.

11.2 Modification of definition of eligible retirement plan. For purposes of the
     ------------------------------------------------------
     direct rollover  provisions of the plan, an eligible  retirement plan shall
     also mean an annuity  contract  described in Section 403(b) of the Code and
     an eligible plan under Section  457(b) of the Code 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  relation  order,  as
     defined in Section 414(p) of the Code.

11.3 Modification  of definition of eligible  rollover  distribution  to exclude
     ---------------------------------------------------------------------------
     hardship  distributions.  For purposes of the direct rollover provisions of
     -----------------------
     the plan,  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.

11.4 Modification  of definition of eligible  rollover  distribution  to include
     ---------------------------------------------------------------------------
     after-tax  employee  contributions.  For  purposes  of the direct  rollover
     ----------------------------------
     provisions in the plan, 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 annuity  described in Section 408(a) or (b) of the Code, or to a
     qualified  defined  contribution plan described in Section 401(a) or 403(a)
     of the Code 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.

                                   ARTICLE XII
                           ROLLOVERS FROM OTHER PLANS

Rollovers   from   other   plans.   The   employer,   operationally   and  on  a
--------------------------------
nondiscriminatory basis, may limit the source of rollover contributions that may
be accepted by this plan.

                                  ARTICLE XIII
                           REPEAL OF MULTIPLE USE TEST

Repeal of  Multiple  Use Test.  The  multiple  use test  described  in  Treasury
-----------------------------
Regulation  Section  1.401(m)-2  and the plan  shall not  apply  for plan  years
beginning after December 31, 2001.

                                       4
<PAGE>
                                   ARTICLE XIV
                               ELECTIVE DEFERRALS

14.1 Elective  Deferrals -  Contribution  Limitation.  No  participant  shall be
     -----------------------------------------------
     permitted to have  elective  deferrals  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 Section 402(g) of the Code in
     effect for such taxable year,  except to the extent permitted under Article
     VI of this amendment and Section 414(v) of the Code, if applicable.

14.2 Maximum  Salary  Reduction  Contributions  for SIMPLE  plans.  If this is a
     ------------------------------------------------------------
     SIMPLE 401(k) plan, then except to the extent permitted under Article VI of
     this amendment and Section  414(v) of the Code, if applicable,  the maximum
     salary reduction  contribution  that can be made to this plan is the amount
     determined  under  Section  408(p)(2)(A)(ii)  of the Code for the  calendar
     year.

                                   ARTICLE XV
                           SAFE HARBOR PLAN PROVISIONS

Modification of Top-Heavy  Rules.  The top-heavy  requirements of Section 416 of
--------------------------------
the Code and 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  Section   401(k)(12)  of  the  Code  and  matching
contributions  with respect to which the  requirements of Section  401(m)(11) of
the Code are met.

                                   ARTICLE XVI
                    DISTRIBUTION UPON SEVERANCE OF EMPLOYMENT

16.1 Effective date. This Article shall apply for distributions and transactions
     --------------
     made  after  December  31,  2001,  regardless  of  when  the  severance  of
     employment occurred.

16.2 New  distributable  event. A participant's  elective  deferrals,  qualified
     -------------------------
     nonelective contributions,  qualified matching contributions,  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.

This amendment has been executed this 10th day of January, 2003.
                                      ----        -------

Name of Employer: Wayne Savings Community Bank
                  ----------------------------

By:  /s/ Michael C. Anderson
     -----------------------
         EMPLOYER

Name of Plan:  Wayne Savings 401(k) Retirement Plan
               ------------------------------------

                                       5
<PAGE>
                  EMPLOYEE BENEFIT COMPLIANCE SERVICES, INC.
                  DEFINED CONTRIBUTION PROTOTYPE PLAN AND TRUST

<PAGE>

                                             Defined Contribution Prototype Plan

                                TABLE OF CONTENTS

                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

2.1     POWERS AND RESPONSIBILITIES OF THE EMPLOYER...........................12
2.2     DESIGNATION OF ADMINISTRATIVE AUTHORITY...............................12
2.3     ALLOCATION AND DELEGATION OF RESPONSIBILITIES.........................13
2.4     POWERS AND DUTIES OF THE ADMINISTRATOR................................13
2.5     RECORDS AND REPORTS...................................................14
2.6     APPOINTMENT OF ADVISERS...............................................14
2.7     INFORMATION FROM EMPLOYER.............................................14
2.8     PAYMENT OF EXPENSES...................................................14
2.9     MAJORITY ACTIONS......................................................14
2.10    CLAIMS PROCEDURE......................................................14
2.11    CLAIMS REVIEW PROCEDURE...............................................15

                                   ARTICLE III
                                   ELIGIBILITY

3.1     CONDITIONS OF ELIGIBILITY.............................................15
3.2     EFFECTIVE DATE OF PARTICIPATION.......................................15
3.3     DETERMINATION OF ELIGIBILITY..........................................15
3.4     TERMINATION OF ELIGIBILITY............................................16
3.5     REHIRED EMPLOYEES AND BREAKS IN SERVICE...............................16
3.6     ELECTION NOT TO PARTICIPATE...........................................16
3.7     CONTROL OF ENTITIES BY OWNER-EMPLOYEE.................................17

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1     FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION.......................17
4.2     TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION............................17
4.3     ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS..................17
4.4     MAXIMUM ANNUAL ADDITIONS..............................................21
4.5     ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS.............................25
4.6     ROLLOVERS.............................................................25
4.7     PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS...........................26
4.8     VOLUNTARY EMPLOYEE CONTRIBUTIONS......................................27
4.9     QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS............................27
4.10    DIRECTED INVESTMENT ACCOUNT...........................................27
4.11    INTEGRATION IN MORE THAN ONE PLAN.....................................29
4.12    QUALIFIED MILITARY SERVICE............................................29

                                       i

<PAGE>
                                    ARTICLE V
                                   VALUATIONS

5.1     VALUATION OF THE TRUST FUND...........................................29
5.2     METHOD OF VALUATION...................................................29

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1     DETERMINATION OF BENEFITS UPON RETIREMENT.............................29
6.2     DETERMINATION OF BENEFITS UPON DEATH..................................30
6.3     DETERMINATION OF BENEFITS IN EVENT OF DISABILITY......................31
6.4     DETERMINATION OF BENEFITS UPON TERMINATION............................31
6.5     DISTRIBUTION OF BENEFITS..............................................32
6.6     DISTRIBUTION OF BENEFITS UPON DEATH...................................36
6.7     TIME OF DISTRIBUTION..................................................39
6.8     DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY.....................39
6.9     LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN........................39
6.10    IN-SERVICE DISTRIBUTION...............................................39
6.11    ADVANCE DISTRIBUTION FOR HARDSHIP.....................................39
6.12    SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS.........................40
6.13    QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION.......................40
6.14    DIRECT ROLLOVERS......................................................40
6.15    TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN.........................41
6.16    ELECTIVE TRANSFERS OF BENEFITS TO OTHER PLANS.........................41

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1     BASIC RESPONSIBILITIES OF THE TRUSTEE.................................42
7.2     INVESTMENT POWERS AND DUTIES OF DISCRETIONARY TRUSTEE.................43
7.3     INVESTMENT POWERS AND DUTIES OF NONDISCRETIONARY TRUSTEE..............45
7.4     POWERS AND DUTIES OF CUSTODIAN........................................46
7.5     LIFE INSURANCE........................................................46
7.6     LOANS TO PARTICIPANTS.................................................47
7.7     MAJORITY ACTIONS......................................................48
7.8     TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES.........................48
7.9     ANNUAL REPORT OF THE TRUSTEE..........................................48
7.10    AUDIT.................................................................48
7.11    RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE........................49
7.12    TRANSFER OF INTEREST..................................................49
7.13    TRUSTEE INDEMNIFICATION...............................................49
7.14    EMPLOYER SECURITIES AND REAL PROPERTY.................................49

                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1     AMENDMENT.............................................................50
8.2     TERMINATION...........................................................50

                                       ii

<PAGE>
8.3     MERGER, CONSOLIDATION OR TRANSFER OF ASSETS...........................51

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1     TOP HEAVY PLAN REQUIREMENTS...........................................51
9.2     DETERMINATION OF TOP HEAVY STATUS.....................................51

                                    ARTICLE X
                                  MISCELLANEOUS

10.1    EMPLOYER ADOPTIONS....................................................52
10.2    PARTICIPANT'S RIGHTS..................................................52
10.3    ALIENATION............................................................52
10.4    CONSTRUCTION OF PLAN..................................................53
10.5    GENDER AND NUMBER.....................................................53
10.6    LEGAL ACTION..........................................................53
10.7    PROHIBITION AGAINST DIVERSION OF FUNDS................................53
10.8    EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE............................54
10.9    INSURER'S PROTECTIVE CLAUSE...........................................54
10.10   RECEIPT AND RELEASE FOR PAYMENTS......................................54
10.11   ACTION BY THE EMPLOYER................................................54
10.12   NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY....................54
10.13   HEADINGS..............................................................54
10.14   APPROVAL BY INTERNAL REVENUE SERVICE..................................54
10.15   UNIFORMITY............................................................55
10.16   PAYMENT OF BENEFITS...................................................55

                                   ARTICLE XI
                             PARTICIPATING EMPLOYERS

11.1    ELECTION TO BECOME A PARTICIPATING EMPLOYER...........................55
11.2    REQUIREMENTS OF PARTICIPATING EMPLOYERS...............................55
11.3    DESIGNATION OF AGENT..................................................55
11.4    EMPLOYEE TRANSFERS....................................................55
11.5    PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES.................55
11.6    AMENDMENT.............................................................56
11.7    DISCONTINUANCE OF PARTICIPATION.......................................56
11.8    ADMINISTRATOR'S AUTHORITY.............................................56
11.9    PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE.....................56

                                   ARTICLE XII
                           CASH OR DEFERRED PROVISIONS

12.1    FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION.......................56
12.2    PARTICIPANT'S SALARY REDUCTION ELECTION...............................57
12.3    ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS..................59
12.4    ACTUAL DEFERRAL PERCENTAGE TESTS......................................60
12.5    ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS........................62
12.6    ACTUAL CONTRIBUTION PERCENTAGE TESTS..................................64

                                      iii

<PAGE>
12.7    ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS....................66
12.8    SAFE HARBOR PROVISIONS................................................68
12.9    ADVANCE DISTRIBUTION FOR HARDSHIP.....................................70

                                  ARTICLE XIII
                            SIMPLE 401(K) PROVISIONS

13.1    SIMPLE 401(k) PROVISIONS..............................................71
13.2    DEFINITIONS...........................................................71
13.3    CONTRIBUTIONS.........................................................71
13.4    ELECTION AND NOTICE REQUIREMENTS......................................72
13.5    VESTING REQUIREMENTS..................................................72
13.6    TOP-HEAVY RULES.......................................................72
13.7    NONDISCRIMINATION TESTS...............................................72

                                       iv

<PAGE>
                                    ARTICLE I
                                   DEFINITIONS

         As used in this Plan, the following words and phrases shall have the
meanings set forth herein unless a different meaning is clearly required by the
context:

         1.1  "ACP"  means  the  "Actual  Contribution   Percentage"  determined
pursuant to Section 12.6(e).

         1.2 "Act" means the Employee Retirement Income Security Act of 1974, as
it may be amended from time to time.

         1.3 "ADP" means the "Actual Deferral Percentage" determined pursuant to
Section 12.4(e).

         1.4 "Administrator"  means the Employer unless another person or entity
has been  designated by the Employer  pursuant to Section 2.2 to administer  the
Plan on behalf of the Employer.

         1.5 "Adoption Agreement" means the separate agreement which is executed
by the Employer and sets forth the elective provisions of this Plan and Trust as
specified by the Employer.

         1.6 "Affiliated  Employer" means any corporation which is a member of a
controlled  group of  corporations  (as defined in Code  Section  414(b))  which
includes the Employer, any trade or business (whether or not incorporated) which
is under common  control (as defined in Code Section  414(c)) with the Employer;
any  organization  (whether  or  not  incorporated)  which  is a  member  of  an
affiliated  service group (as defined in Code Section 414(m)) which includes the
Employer;  and any other  entity  required to be  aggregated  with the  Employer
pursuant to Regulations under Code Section 414(o).

         1.7 "Anniversary Date" means the last day of the Plan Year.

         1.8 "Annuity Starting Date" means, with respect to any Participant, the
first day of the first period for which an amount is paid as an annuity,  or, in
the case of a benefit not  payable in the form of an  annuity,  the first day on
which all events have occurred which entitles the Participant to such benefit.

         1.9 "Beneficiary" means the person (or entity) to whom all or a portion
of a deceased  Participant's  interest  in the Plan is  payable,  subject to the
restrictions of Sections 6.2 and 6.6.

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

         1.11  "Compensation"  with respect to any Participant  means one of the
following as elected in the Adoption Agreement:

                  (a)  Information  required to be reported  under Code Sections
         6041, 6051 and 6052 (Wages,  tips and other compensation as reported on
         Form W-2). 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)).

                  (b)  Code  Section  3401(a)  Wages.   Compensation   means  an
         Employee's  wages  within the meaning of Code  Section 3401 (a) for the
         purposes of income tax withholding at the source but determined without
         regard to any rules that limit the remuneration included in wages based
         on the nature or location of the  employment or the services  performed
         (such  as  the  exception  for  agricultural   labor  in  Code  Section
         3401(a)(2)).

                  (c) 415 Safe-Harbor  Compensation.  Compensation  means wages,
         salaries, and fees for professional services and other amounts received
         (without  regard  to  whether  or not an  amount  is paid in cash)  for
         personal  services  actually  rendered in the course of employment with
         the  Employer  maintaining  the Plan to the extent that the amounts are
         includible in gross income (including,  but not limited to, commissions
         paid  salespersons,  compensation  for  services  on  the  basis  of  a
         percentage  of  profits,   commissions  on  insurance  premiums,  tips,
         bonuses,   fringe  benefits,  and  reimbursements,   or  other  expense
         allowances  under a  nonaccountable  plan (as  described in  Regulation
         1.62-2(c))), and excluding the following:

                           (1)  Employer  contributions  to a plan  of  deferred
                  compensation  which are not includible in the Employee's gross
                  income for the taxable year in which contributed,  or Employer
                  contributions  under a simplified employee pension plan to the
                  extent such  contributions  are excludable from the Employee's
                  gross  income,  or any  distributions  from a plan of deferred
                  compensation;

                                       1

<PAGE>
                           (2)  Amounts   realized   from  the   exercise  of  a
                  nonqualified  stock  option,  or  when  restricted  stock  (or
                  property)   held  by  the  Employee   either   becomes  freely
                  transferable or is no longer subject to a substantial  risk of
                  forfeiture;

                           (3) Amounts realized from the sale, exchange or other
                  disposition of stock acquired under a qualified  stock option;
                  and

                           (4) Other amounts which receive special tax benefits,
                  or contributions  made by the Employer (whether or not under a
                  salary reduction agreement) towards the purchase of an annuity
                  contract  described in Code Section 403(b) (whether or not the
                  contributions are actually excludable from the gross income of
                  the Employee).

                  However, Compensation for any Self-Employed Individual shall
be equal to Earned Income. Compensation shall include only that Compensation
which is actually paid to the Participant during the determination period.
Except as otherwise provided in this Plan, the determination period shall be the
period elected by the Employer in the Adoption Agreement. If the Employer makes
no election, the determination period shall be the Plan Year.

                  Notwithstanding the above, if elected in the Adoption
Agreement, Compensation shall include all of the following types of elective
contributions and all of the following types of deferred compensation:

                  (a) Elective contributions that are made by the Employer on
        behalf of a Participant that are not includible in gross income under
        Code Sections 125, 402(e)(3), 402(h)(1)(B), 403(b), and for Plan Years
        beginning on or after January 1, 2001 (or as of a date no earlier than
        January l, 1998, as specified in an addendum to the Adoption Agreement),
        132(f)(4);

                  (b) Compensation deferred under an eligible deferred
        compensation plan within the meaning of Code Section 457(b); and

                  (c) Employee contributions (under governmental plans)
        described in Code Section 414(h)(2) that are picked up by the employing
        unit and thus are treated as Employer contributions.

                  For Plan Years beginning on or after January 1, 1989, and
before January 1, 1994, the annual Compensation of each Participant taken into
account for determining all benefits provided under the Plan for any Plan Year
shall not exceed $200,000. This limitation shall be adjusted by the Secretary at
the same time and in the same manner as under Code Section 415(d), except that
the dollar increase in effect on January 1 of any calendar year is effective for
Plan Years beginning in such calendar year and the first adjustment to the
$200,000 limitation is effective on January l, 1990.

                  For Plan Years beginning on or after January 1, 1994,
Compensation in excess of $150,000 (or such other amount provided in the Code)
shall be disregarded for all purposes other than for purposes of salary deferral
elections. Such amount shall be adjusted by the Commissioner 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 twelve (I2) months, the $150,000 annual Compensation
limit will be multiplied by a fraction, the numerator of which is the number of
months in the determination period, and the denominator of which is twelve (12).

                  If Compensation for any prior determination period is taken
into account in determining a Participant's allocations for the current Plan
Year, the Compensation for such prior determination period is subject to the
applicable annual Compensation limit in effect for that prior period. For this
purpose, in determining allocations in Plan Years beginning on or after January
1, 1989, the annual compensation limit in effect for determination periods
beginning before that date is $200,000. In addition, in determining allocations
in Plan Years beginning on or after January 1, 1994, the annual Compensation
limit in effect for determination periods beginning before that date is
$150,000.

                  Notwithstanding the foregoing, except as otherwise elected in
a non-standardized Adoption Agreement, the family member aggregation rules of
Code Sections 401(a)(17) and 414(q)(6) as in effect prior to the enactment of
the Small Business Job Protection Act of 1996 shall not apply to this Plan
effective with respect to Plan Years beginning after December 31, 1996.

                  If, in the Adoption Agreement, the Employer elects to exclude
a class of Employees from the Plan, then Compensation for any Employee who
becomes eligible or ceases to be eligible to participate during a determination
period shall only include Compensation while the Employee is an Eligible
Employee.

                  If, in connection with the adoption of any amendment, the
definition of Compensation has been modified, then, except as otherwise provided
herein, for Plan Years prior to the Plan Year which includes the adoption date
of such amendment, Compensation means compensation determined pursuant to the
terms of the Plan then in effect.

         1.12 "Contract" or "Policy" means any life insurance policy, retirement
income policy, or annuity contract (group or individual) issued by the Insurer.
In the event of any conflict between the terms of this Plan and the terms of any
contract purchased hereunder, the Plan provisions shall control.

                                       2
<PAGE>
         1.13 "Designated Investment Alternative" means a specific investment
identified by name by the Employer (or such other Fiduciary who has been given
the authority to select investment options) as an available investment under the
Plan to which Plan assets may be invested by the Trustee pursuant to the
investment direction of a Participant.

         1.14 "Directed Investment Option" means a Designated Investment
Alternative and any other investment permitted by the Plan and the Participant
Direction Procedures to which Plan assets may be invested pursuant to the
investment direction of a Participant.

         1.15 "Early Retirement Date" means the date specified in the Adoption
Agreement on which a Participant or Former Participant has satisfied the
requirements specified in the Adoption Agreement (Early Retirement Age). If
elected in the Adoption Agreement, a Participant shall become fully Vested upon
satisfying such requirements if the Participant is still employed at the Early
Retirement Age.

                    A Former Participant who separates from service after
satisfying any service requirement but before satisfying the age requirement for
Early Retirement Age and who thereafter reaches the age requirement contained
herein shall be entitled to receive benefits under this Plan (other than any
accelerated vesting and allocations of Employer Contributions) as though the
requirements for Early Retirement Age had been satisfied.

         1.16 "Earned Income" means the net earnings from self-employment in the
trade or business with respect to which the Plan is established, for which the
personal services of the individual are a material income-producing factor. Net
earnings will be determined without regard to items not included in gross income
and the deductions allocable to such items. Net earnings are reduced by
contributions made by the Employer to a qualified plan to the extent deductible
under Code Section 404. In addition, net earnings shall be determined with
regard to the deduction allowed to the taxpayer by Code Section 164(f), for
taxable years beginning after December 31, 1989.

         1.17 "Elective Deferrals" means the Employer's contributions to the
Plan that are made pursuant to a Participant's deferral election pursuant to
Section 12.2, excluding any such amounts distributed as "excess annual
additions" pursuant to Section 4.5. Elective Deferrals shall be subject to the
requirements of Sections 12.2(b) and 12.2(c) and shall, except as otherwise
provided herein, be required to satisfy the nondiscrimination requirements of
Regulation 1.401(k)-1(b)(2), the provisions of which are specifically
incorporated herein by reference.

         1.18 "Eligible Employee" means any Eligible Employee as elected in the
Adoption Agreement and as provided herein. With respect to a non-standardized
Adoption Agreement an individual shall not be an "Eligible Employee" if such
individual is not reported on the payroll records of the Employer as a common
law employee. In particular, it is expressly intended that individuals not
treated as common law employees by the Employer on its payroll records are not
"Eligible Employees" and are excluded from Plan participation even if a court or
administrative agency determines that such individuals are common law employees
and not independent contractors. Furthermore, with respect to a non-standardized
Adoption Agreement, Employees of an Affiliated Employer will not be treated as
"Eligible Employees" prior to the date the Affiliated Employer adopts the Plan
as a Participating Employer.

                    Except as otherwise provided in this paragraph, if the
Employer does not elect in the Adoption Agreement to include Employees who
became Employees as the result of a "Code Section 410(b)(6)(C) transaction,"
then such Employees will only be "Eligible Employees" after the expiration of
the transition period beginning on the date of the transaction and ending on the
last day of the first Plan Year beginning after the date of the transaction. A
"Code Section 410(b)(6)(C) transaction" is an asset or stock acquisition,
merger, or similar transaction involving a change in the Employer of the
Employees of a trade or business that is subject to the special rules set forth
in Code Section 410(b)(6)(C). However, regardless of any election made in the
Adoption Agreement, if a separate entity becomes an Affiliate Employer as the
result of a "Code Section 410(b)(6)(C) transaction," then Employees of such
separate entity will not be treated as "Eligible Employees" prior to the date
the entity adopts the Plan as a Participating Employer or, with respect to a
standardized Adoption Agreement, if earlier, the expiration of the transition
period set forth above.

                    If, in the Adoption Agreement, the Employer elects to
exclude union employees, then Employees whose employment is governed by a
collective bargaining agreement between the Employer and "employee
representatives" under which retirement benefits were the subject of good faith
bargaining and if two percent (2%) or less of the Employees covered pursuant to
that agreement are professionals as defined in Regulation 1.410(b)-9, shall not
be eligible to participate in this Plan. For this purpose, the term "employee
representatives" does not include any organization more than half of whose
members are employees who are owners, officers, or executives of the Employer.

                    If, in the Adoption Agreement, the Employer elects to
exclude non-resident aliens, then Employees who are non-resident aliens (within
the meaning of Code Section 7701(b)(1)(B)) who received no earned income (within
the meaning of Code Section 911(d)(2)) from the Employer which constitutes
income from sources within the United States (within the meaning of Code Section
861(a)(3)) shall not be eligible to participate in this Plan.

         1.19 "Employee" means any person who is employed by the Employer. The
term "Employee" shall also include any person who is an employee of an
Affiliated Employer and any Leased Employee deemed to be an Employee as provided
in Code Section 414(n) or (o).

                                       3
<PAGE>
         1.20 "Employer" means the entity specified in the Adoption Agreement,
any successor which shall maintain this Plan and any predecessor which has
maintained this Plan. In addition, unless the context means otherwise, the term
"Employer" shall include any Participating Employer (as defined in Section 11.1)
which shall adopt this Plan.

         1.21 "Excess Aggregate  Contributions"  means, with respect to any Plan
Year, the excess of:

                  (a) The aggregate "Contribution Percentage Amounts" (as
         defined in Section 12.6) actually made on behalf of Highly Compensated
         Participants for such Plan Year and taken into account in computing the
         numerator of the ACP, over

                  (b) The maximum "Contribution Percentage Amounts" permitted by
         the ACP test in Section 12.6 (determined by reducing contributions made
         on behalf of Highly Compensated Participants in order of their
         "Contribution Percentages" beginning with the highest of such
         percentages).

                  Such determination shall be made after first taking into
account corrections of any Excess Deferrals pursuant to Section 12.2 and then
taking into account adjustments of any Excess Contributions pursuant to Section
12.5.

         1.22 "Excess Compensation" means, with respect to a Plan that is
integrated with Social Security (permitted disparity), a Participant's
Compensation which is in excess of the integration level elected in the Adoption
Agreement.

                  However, if Compensation is based on less than a twelve (12)
month determination period, Excess Compensation shall be determined by reducing
the integration level by a fraction, the numerator of which is the number of
full months in the short period and the denominator of which is twelve (12).

         1.23 "Excess  Contributions"  means, with respect to any Plan Year, the
excess of:

                  (a) The aggregate amount of Employer contributions actually
         made on behalf of Highly Compensated Participants for such Plan Year
         and taken into account in computing the numerator of the ADP, over

                  (b) The maximum amount of such contributions permitted by the
         ADP test in Section 12.4 (determined by hypothetically reducing
         contributions made on behalf of Highly Compensated Participants in
         order of the actual deferral ratios, beginning with the highest of such
         ratios).

                  In determining the amount of Excess Contributions to be
distributed and/or recharacterized with respect to an affected Highly
Compensated Participant as determined herein, such amount shall be reduced by
any Excess Deferrals previously distributed to such affected Highly Compensated
Participant for the Participant's taxable year ending with or within such Plan
Year.

         1.24 "Excess Deferrals" means, with respect to any taxable year of a
Participant, those elective deferrals (within the meaning of Code Section
402(8)) that are includible in the Participant's gross income under Code Section
402(g) to the extent such Participant's elective deferrals for the taxable year
exceed the dollar limitation under such Code Section. Excess Deferrals shall be
treated as an "Annual Addition" pursuant to Section 4.4 when contributed to the
Plan unless distributed to the affected Participant not later than the first
April 15th following the close of the Participant's taxable year in which the
Excess Deferral was made. Additionally, for purposes of Sections 4.3(f) and 9.2.
Excess Deferrals shall continue to be treated as Employer contributions even if
distributed pursuant to Section 12.2(e). However, Excess Deferrals of Non-Highly
Compensated Participants are not taken into account for purposes of Section
12.4.

         1.25 "Fiduciary" means any person who (a) exercises any discretionary
authority or discretionary control respecting management of the Plan or
exercises any authority or control respecting management or disposition of its
assets, (b) renders investment advice for a fee or other compensation, direct or
indirect, with respect to any monies or other property of the Plan or has any
authority or responsibility to do so, or (c) has any discretionary authority or
discretionary responsibility in the administration of the Plan.

         1.26 "Fiscal Year" means the Employer's accounting year.

         1.27 "Forfeiture" means, with respect to a Former Participant who has
severed employment, that portion of the Participant's Account that is not
Vested. Unless otherwise elected in the Adoption Agreement, Forfeitures occur
pursuant to (a) below.

                  (a) A Forfeiture will occur on the earlier of:

                           (1) The last  day of the Plan  Year in which a Former
                  Participant  who has  severed  employment  with  the  Employer
                  incurs five (5) consecutive 1-Year Breaks in Service, or

                           (2) The  distribution of the entire Vested portion of
                  the  Participant's  Account  of a Former  Participant  who has
                  severed  employment  with the  Employer.  For purposes of this
                  provision, if the Former Participant has

                                       4
<PAGE>
                  a Vested benefit of zero, then such Former Participant shall
                  be deemed to have received a distribution of such Vested
                  benefit as of the year in which the severance of employment
                  occurs.

                  (b) If elected in the Adoption Agreement, a Forfeiture will
         occur as of the last day of the Plan Year in which the Former
         Participant incurs five (5) 1-Year Breaks in Service.

                  Regardless of the preceding provisions, if a Former
Participant is eligible to share in the allocation of Employer contributions or
Forfeitures in the year in which the Forfeiture would otherwise occur, then the
Forfeiture will not occur until the end of the first Plan Year for which the
Former Participant is not eligible to share in the allocation of Employer
contributions or Forfeitures. Furthermore, the term "Forfeiture" shall also
include amounts deemed to be Forfeitures pursuant to any other provision of this
Plan.

         1.28 "Former  Participant"  means a person who has been a  Participant,
but who has ceased to be a Participant for any reason.

         1.29 "414(s) Compensation" means any definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Regulations thereunder. The period for determining 414(s) Compensation must be
either the Plan Year or the calendar year ending with or within the Plan Year.
An Employer may further limit the period taken into account to that part of the
Plan Year or calendar year in which an Employee was a Participant in the
component of the Plan being tested. The period used to determine 414(s)
Compensation must be applied uniformly to all Participants for the Plan Year.

         1.30 "415 Compensation" means, with respect to any Participant, such
Participant's (a) Wages, tips and other compensation on Form W-2, (b) Section
3401(a) wages or (c) 415 safe-harbor compensation as elected in the Adoption
Agreement for purposes of Compensation, 415 Compensation shall be based on the
full Limitation Year regardless of when participation in the Plan commences.
Furthermore, regardless of any election made in the Adoption Agreement with
respect to Limitation Years beginning after December 31, 1997, 415 Compensation
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 Participant and which is not includible in the gross income of the
Participant by reason of Code Section 125, 457, and, for Limitation Years
beginning on or after January 1, 2001 (or as of a date no earlier than January
1, 1998, as specified in an addendum to the Adoption Agreement), 132(f)(4). For
Limitation Years beginning prior to January 1, 1998, 415 Compensation shall
exclude such amounts.

                    Except as otherwise provided herein, if in connection with
the adoption of any amendment, the definition of 415 Compensation has been
modified, then for Plan Years prior to the Plan Year which includes the adoption
date of such amendment, 415 Compensation means compensation determined pursuant
to the terms of the Plan then in effect.

        1.31 "Highly Compensated Employee" means, effective for Plan Years
beginning after December 31, 1996, an Employee described in Code Section 414(q)
and the Regulations thereunder, and generally means any Employee who:

                  (a) was a "five percent (5%) owner" as defined in Section
         1.37(c) at any time during the "determination year" or the "look-back
         year"; or

                  (b) for the "look-back year" had 415 Compensation from the
         Employer in excess of $80,000 and, if elected in the Adoption
         Agreement, was in the Top-Paid Group for the "look-back 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.

                  The "determination year" means the Plan Year for which testing
is being performed and the "look-back year" means the immediately preceding
twelve (12) month period. However, if the calendar year data election is made in
the Adoption Agreement, for purposes of (b) above, the "look-back year" shall be
the calendar year beginning within the twelve (12) month period immediately
preceding the "determination year." Notwithstanding the preceding sentence, if
the calendar year data election is effective with respect to a Plan Year
beginning in 1997, then for such Plan Year the "look-back year" shall be the
calendar year ending with or within the Plan Year for which testing is being
performed, and the "determination year" shall be the period of time, if any,
which extends beyond the "look-back year" and ends on the last day of the Plan
Year for which testing is being performed.

                  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 Regulation 1.414(q)-1T, A-4 and
IRS Notice 97-45 (or any superseding guidance).

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

                  For purposes of this Section, for Plan Years beginning prior
to January 1, 1998, the determination of 415 Compensation shall be made by
including amounts that would otherwise be excluded from a Participant's gross
income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B) and, for Plan Years beginning on or after January 1, 2001 (or as of
a date, no earlier than January 1, 1998, as specified in an addendum to the
Adoption Agreement), 132(f)(4), and, in the case of Employer contributions made
pursuant to a salary reduction agreement, Code Section 403(b).

                                       5
<PAGE>
                  In determining who is a Highly Compensated Employee, Employees
who are non-resident aliens and who received no earned income (within the
meaning of Code Section 911 (d)) from the Employer constituting United States
source income within the meaning of Code Section 861(a)(3) shall not be treated
as Employees. Additionally, all Affiliated Employers shall be taken into account
as a single employer and Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall be considered Employees unless such Leased
Employees are covered by a plan described in Code Section 414(n)(5) and are not
covered in any qualified plan maintained by the Employer. The exclusion of
Leased Employees for this purpose shall be applied on a uniform and consistent
basis for all of the Employer's retirement plans,

         1.32 "Highly Compensated Participant" means any Highly Compensated
Employee who is eligible to participate in the component of the Plan being
tested.

         1.33 "Hour of Service" means (1) each hour for which an Employee is
directly or indirectly compensated or entitled to compensation by the Employer
for the performance of duties during the applicable computation period (these
hours will be credited to the Employee for the computation period in which the
duties are performed); (2) each hour for which an Employee is directly or
indirectly compensated or entitled to compensation by the Employer (irrespective
of whether the employment relationship has terminated) for reasons other than
performance of duties (such as vacation, holidays, sickness, incapacity
(including disability), jury duty, lay-off, military duty or leave of absence)
during the applicable computation period (these hours will be calculated and
credited pursuant to Department of Labor regulation 2530.200b-2 which is
incorporated herein by reference); (3) each hour for which back pay is awarded
or agreed to by the Employer without regard to mitigation of damages (these
hours will be credited to the Employee for the computation period or periods to
which the award or agreement pertains rather than the computation period in
which the award, agreement or payment is made). The same Hours of Service shall
not be credited both under (1) or (2), as the case may be, and under (3).

                  Notwithstanding (2) above, (i) no more than 501 Hours of
Service are required to be credited to an Employee on account of any single
continuous period during which the Employee performs no duties (whether or not
such period occurs in a single computation period); (ii) an hour for which an
Employee is directly or indirectly paid, or entitled to payment, on account of a
period during which no duties are performed is not required to be credited to
the Employee if such payment is made or due under a plan maintained solely for
the purpose of complying with applicable workers' compensation, or unemployment
compensation or disability insurance laws; and (iii) Hours of Service are not
required to be credited for a payment which solely reimburses an Employee for
medical or medically related expenses incurred by the Employee. Furthermore, for
purposes of (2) above, 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.

                  Hours of Service will be credited for employment with all
Affiliated Employers and for any individual considered to be a Leased Employee
pursuant to Code Section 414(n) or 414(o) and the Regulations thereunder.
Furthermore, the provisions of Department of Labor regulations 2530.200b-2(b)
and (c) are incorporated herein by reference.

                  Hours of Service will be determined on the basis of the method
elected in the Adoption Agreement.

         1.34 "Insurer" means any legal reserve insurance company which has
issued or shall issue one or more Contracts or Policies under the Plan.

         1.35 "Investment Manager" means a Fiduciary as described in Act Section
3(38).

         1.36 "Joint and Survivor Annuity" means an annuity for the life of a
Participant with a survivor annuity for the life of the Participant's spouse
which is not less than fifty percent (50%), nor more than one-hundred percent
(100%) of the amount of the annuity payable during the joint lives of the
Participant and the Participant's spouse which can be purchased with the
Participant's Vested interest in the Plan reduced by any outstanding loan
balances pursuant to Section 7.6.

         1.37 "Key Employee" means an Employee as defined in Code Section 416(i)
and the Regulations thereunder. Generally, any Employee or former Employee (as
well as each of such Employee's or former Employee's Beneficiaries) is
considered a Key Employee if, the individual at any time during the Plan Year
that contains the "Determination Date" (as defined in Section 9.2(c)) or any of
the preceding four (4) Plan Years, has been included in one of the following
categories:

                  (a) an officer of the Employer (as that term is defined within
         the meaning of the Regulations under Code Section 416) having annual
         415 Compensation greater than fifty percent (50%) of the amount in
         effect under Code Section 415(b)(1)(A) for any such Plan Year;

                  (b) one of the ten Employees having annual 415 Compensation
         from the Employer for a Plan Year greater than the dollar limitation in
         effect under Code Section 415(c)(1)(A) for the calendar year in which
         such Plan Year ends and owning (or considered as owning within the
         meaning of Code Section 318) both more than one-half percent (1/2%)
         interest and the largest interests in the Employer;

                                       6
<PAGE>
                  (c) a "five percent (5%) owner" of the Employer, "Five percent
         (5%) owner" means any person who owns (or is considered as owning
         within the meaning of Code Section 318) more than five percent (5%) of
         the value of the outstanding stock of the Employer or stock possessing
         more than five percent (5%) of the total combined voting power of all
         stock of the Employer or, in the case of an unincorporated business,
         any person who owns more than five percent (5%) of the capital or
         profits interest in the Employer; and

                  (d) a "one percent (1%) owner" of the Employer having annual
         415 Compensation from the Employer of more than $150,000. "One percent
         (1%) owner" means any person who owns (or is considered as owning
         within the meaning of Code Section 318) more than one percent (1%) of
         the value of the outstanding stock of the Employer or stock possessing
         more than one percent (1%) of the total combined voting power of all
         stock of the Employer or, in the case of an unincorporated business,
         any person who owns more than one percent (1%) of the capital or
         profits interest in the Employer.

                  In determining percentage ownership hereunder, employers that
would otherwise be aggregated under Code Sections 414(b), (c), (m) and (o) shall
be treated as separate employers. In determining whether all individual has 415
Compensation of more than $150,000, 415 Compensation from each employer required
to be aggregated under Code Sections 414(b), (c), (m) and (o) shall be taken
into account. Furthermore, for purposes of this Section, for Plan Years
beginning prior to January 1, 1998, the determination of 415 Compensation shall
be made by including amounts that would otherwise be excluded from a
Participant's gross income by reason of the application of Code Sections 125,
402(e)(3), 402(h)(1)(B) and, for Plan Years beginning on or after January 1,
2001 (or as of a date, no earlier than January 1, 1998, as specified in an
addendum to the Adoption Agreement), 132(f)(4), and, in the case of Employer
contributions made pursuant to a salary reduction agreement, Code Section
403(b).

         1.38 "Late Retirement Date" means the date of, or the first day of the
month or the Anniversary Date coinciding with or next following, whichever
corresponds to the election in the Adoption Agreement for the Normal Retirement
Date, a Participant's actual retirement after having reached the Normal
Retirement Date.

         1.39 "Leased Employee" means, effective with respect to Plan Years
beginning on or after January 1, 1997, any person (other than an Employee of the
recipient Employer) who, pursuant to an agreement between the recipient Employer
and any other person or entity ("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 Employer. Contributions or benefits
provided a Leased Employee by the leasing organization which are attributable to
services performed for the recipient Employer shall be treated as provided by
the recipient Employer. Furthermore, Compensation for a Leased Employee shall
only include Compensation from the leasing organization that is attributable to
services performed for the recipient Employer.

                  A Leased Employee shall not be considered an employee of the
recipient Employer if: (a) such employee is covered by a money purchase pension
plan providing: (1) a nonintegrated employer contribution rate of at least ten
percent (10%) of compensation, as defined in Code Section 415(c)(3), but for
Plan Years beginning prior to January 1, 1998, including amounts contributed
pursuant to a salary reduction agreement which are excludable from the
employee's gross income under Code Sections 125, 402(e)(3), 402(h)(1)(B),
403(b), or for Plan Years beginning on or after January 1, 2001 (or as of a
date, no earlier than January 1, 1998, as specified in an addendum to the
Adoption Agreement), 132(f)(4), (2) immediate participation, and (3) full and
immediate vesting; and (b) leased employees do not constitute more than twenty
percent (20%) of the recipient Employer's nonhighly compensated workforce.

         1.40 "Limitation Year" means the determination period used to determine
Compensation. However, the Employer may elect a different Limitation Year in the
Adoption Agreement or by adopting a written resolution to such effect. All
qualified plans maintained by the Employer must use the same Limitation Year.
Furthermore, unless there is a change to a new Limitation Year, the Limitation
Year will be a twelve (12) consecutive month period. In the case of an initial
Limitation Year, the Limitation Year will be the twelve (12) consecutive month
period ending on the last day of the period specified in the Adoption Agreement
(or written resolution). If the Limitation Year is amended to a different twelve
(12) consecutive month period, the new "Limitation Year" must begin on a date
within the "Limitation Year" in which the amendment is made.

         1.41 "Net Profit" means, with respect to any Fiscal Year, the
Employer's net income or profit for such Fiscal Year determined upon the basis
of the Employer's books of account in accordance with generally accepted
accounting principles, without any reduction for taxes based upon income, or for
contributions made by the Employer to this Plan and any other qualified plan.

         1.42 "Non-Elective Contribution" means the Employer's contributions to
the Plan other than Elective Deferrals, any Qualified Non-Elective Contributions
and any Qualified Matching Contributions. Employer matching contributions which
are not Qualified Matching Contributions shall be considered a Non-Elective
Contribution for purposes of the Plan.

         1.43 "Non-Highly Compensated Participant" means any Participant who is
not a Highly Compensated Employee. However, if pursuant to Sections 12.4 or 12.6
the prior year testing method is used to calculate the ADP or the ACP, a
Non-Highly Compensated Participant shall be determined using the definition of
Highly Compensated Employee in effect for the preceding Plan Year.

                                       7
<PAGE>
         1.44 "Non-Key Employee" means any Employee or former Employee (and such
Employee's or former Employee's Beneficiaries) who is not, and has never been, a
key Employee.

         1.45 "Normal Retirement Age" means the age elected in the Adoption
Agreement at which time a Participant's Account shall be nonforfeitable (if the
Participant is employed by the Employer on or after that date).

         1.46  "Normal  Retirement  Date" means the date elected in the Adoption
Agreement.

         1.47 "1-Year Break in Service" means, if the Hour of Service Method is
elected in the Adoption Agreement, the applicable computation period during
which an Employee or former Employee has not completed more than 500 Hours of
Service. Further, solely for the purpose of determining whether an Employee has
incurred a 1-Year Break in Service, Hours of Service shall be recognized for
"authorized leaves of absence" and "maternity and paternity leaves of absence."
For this purpose, Hours of Service shall be credited for the computation period
in which the absence from work begins, only if credit therefore is necessary to
prevent the Employee from incurring a 1-Year Break in Service, or in any other
case in the immediately following computation period. The Hours of Service
credited for a "maternity or paternity leave of absence" shall be those which
would normally have been credited but for such absence, or in any case in which
the Administrator is unable to determine such hours normally credited, eight (8)
Hours of Service per day. The total Hours of Service required to be credited for
a "maternity or paternity leave of absence" shall not exceed the number of Hours
of Service needed to prevent the Employee from incurring a 1-Year Break in
Service.

                  "Authorized leave of absence" means an unpaid, temporary
cessation from active employment with the Employer pursuant to an established
nondiscriminatory policy, whether occasioned by illness, military service, or
any other reason.

                  A "maternity or paternity leave of absence" means an absence
from work for any period by reason of the Employee's pregnancy, birth of the
Employee's child, placement of a child with the Employee in connection with the
adoption of such child, or any absence for the purpose of caring for such child
for a period immediately following such birth or placement.

                  If the Elapsed Time Method is elected in the Adoption
Agreement, a "1-Year Break in Service" means a twelve (12) consecutive month
period beginning on the severance from service date or any anniversary thereof
and ending on the next succeeding anniversary of such date, provided, however,
that the Employee or former Employee does not perform an Hour of Service for the
Employer during such twelve (12) consecutive month period.

         1.48 "Owner-Employee" means a sole proprietor who owns the entire
interest in the Employer or a partner (or member in the case of a limited
liability company treated as a partnership or sole proprietorship for federal
income tax purposes) who owns more than ten percent (100) of either the capital
interest or the profits interest in the Employer and who receives income for
personal services from the Employer.

         1.49 "Participant" means any Eligible Employee who has satisfied the
requirements of Section 3.2 and has not for any reason become ineligible to
participate further in the Plan.

         1.50 "Participant Directed Account" means that portion of a
Participant's interest in the Plan with respect to which the Participant has
directed the investment in accordance with the Participant Direction Procedures.

         1.51 "Participant Direction Procedures" means such instructions,
guidelines or policies, the terms of which are incorporated herein, as shall be
established pursuant to Section 4.10 and observed by the Administrator and
applied and provided to Participants who have Participant Directed Accounts.

         1.52 "Participant's Account" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's total interest under the Plan resulting from (a) the Employer's
contributions in the case of a Profit Sharing Plan or Money Purchase Plan, and
(b) the Employer's Non-Elective Contributions in the case of a 401(k) Profit
Sharing Plan. Separate accountings shall be maintained with respect to that
portion of a Participant's Account attributable to Employer matching
contributions and to Employer discretionary contributions made pursuant to
Section 12.1(a)(3).

         1.53 "Participant's Combined Account" means the total aggregate amount
of a Participant's interest under the Plan resulting from Employer contributions
(including Elective Deferrals).

         1.54 "Participant's Elective Deferral Account" means the account
established and maintained by the Administrator for each Participant with
respect to such Participant's total interest in the Plan resulting from Elective
Deferrals. Amounts in the Participant's Elective Deferral Account are
nonforfeitable when made and are subject to the distribution restrictions of
Section 12.2(c).

         1.55 "Participant's Rollover Account" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's interest in the Plan resulting from amounts transferred from
another qualified plan or "conduit" Individual Retirement Account in accordance
with Section 4.6.

                                       8
<PAGE>
         1.56 "Participant's Transfer Account" means the account established and
maintained by the Administrator for each Participant with respect to the total
interest in the Plan resulting from amounts transferred to this Plan from a
direct plan-toplan transfer in accordance with Section 4.7.

         1.57 "Period of Service" means the aggregate of all periods commencing
with an Employee's first day of employment or reemployment with the Employer or
an Affiliated Employer and ending on the first day of a Period of Severance. The
first day of employment or reemployment is the first day the Employee performs
an Hour of Service. An Employee will also receive partial credit for any Period
of Severance of less than twelve (12) consecutive months. Fractional periods of
a year will be expressed in terms of days.

                  Periods of Service with any Affiliated Employer shall be
recognized. Furthermore, Periods of Service with any predecessor employer that
maintained this Plan shall be recognized. Periods of Service with any other
predecessor employer shall be recognized as elected in the Adoption Agreement.

                  In determining Periods of Service for purposes of vesting
under the Plan, Periods of Service will be excluded as elected in the Adoption
Agreement and as specified in Section 3.5.

                  In the event the method of crediting service is amended from
the Hour of Service Method to the Elapsed Time Method an Employee will receive
credit for a Period of Service consisting of:

                  (a) A number of years equal to the number of Years of Service
         credited to the Employee before the computation period during which the
         amendment occurs; and

                  (b) The greater of (1) the Periods of Service that would be
         credited to the Employee under the Elapsed Time Method for service
         during the entire computation period in which the transfer occurs or
         (2) the service taken into account under the Hour of Service Method as
         of the date of the amendment.

                  In addition, the Employee will receive credit for service
subsequent to the amendment commencing on the day after the last day of the
computation period in which the transfer occurs.

         1.58 "Period of Severance" means a continuous period of time during
which an Employee is not employed by the Employer. Such period begins on the
date the Employee retires, quits or is discharged, or if earlier, the twelve
(12) month anniversary of the date on which the Employee was otherwise first
absent from service.

                  In the case of an individual who is absent from work for
"maternity or paternity" reasons, the twelve (12) consecutive month period
beginning on the first anniversary of the first day of such absence shall not
constitute a one year Period of Severance. For purposes of this paragraph, an
absence from work for "maternity or paternity" reasons means an absence (a) by
reason of the pregnancy of the individual, (b) by reason of the birth of a child
of the individual, (c) by reason of the placement of a child with the individual
in connection with the adoption of such child by such individual, or (d) for
purposes of caring for such child for a period beginning immediately following
such birth or placement.

         1.59 "Plan" means this instrument (hereinafter referred to as Employee
Benefit Compliance Services, Inc. Defined Contribution Prototype Plan and Trust
Basic Plan Document #01) and the Adoption Agreement as adopted by the Employer,
including all amendments thereto and any addendum which is specifically
permitted pursuant to the terms of the Plan.

         1.60 "Plan Year" means the Plan's accounting year as specified in the
Adoption Agreement. Unless there is a Short Plan Year, the Plan Year will be a
twelve-consecutive month period.

         1.61 "Pre-Retirement Survivor Annuity" means an immediate annuity for
the life of a Participant's spouse, the payments under which must be equal to
the benefit which can be provided with the percentage, as specified in the
Adoption Agreement, of the Participant's Vested interest in the Plan as of the
date of death. If no election is made in the Adoption Agreement, the percentage
shall be equal to fifty percent (50%). Furthermore, if less than one hundred
percent (100%) of the Participant's Vested interest in the Plan is used to
provide the Pre-Retirement Survivor Annuity, a proportionate share of each of
the Participant's accounts shall be used to provide the Pre-Retirement Survivor
Annuity.

         1.62 "Qualified Matching Contribution" means any Employer matching
contributions that are made pursuant to Sections 12.1(a)(2) if elected in the
Adoption Agreement, 12.5 and 12.7.

         1.63 "Qualified Matching Contribution Account" means the account
established hereunder to which Qualified Matching Contributions are allocated.
Amounts in the Qualified Matching Contribution Account are nonforfeitable when
made and are subject to the distribution restrictions of Section 12.2(c).

         1.64 "Qualified Non-Elective Contribution" means the Employer's
contributions to the Plan that are made pursuant to Sections 12.1(a)(4) if
elected in the Adoption Agreement, 12.5 and 12.7.

                                       9
<PAGE>
         1.65 "Qualified Non-Elective Contribution Account" means the account
established hereunder to which Qualified Non-Elective Contributions are
allocated. Amounts in the Qualified Non-Elective Contribution Account are
nonforfeitable when made and are subject to the distribution restrictions of
Section 12.2(c).

         1.66 "Qualified Voluntary Employee Contribution Account" means the
account established hereunder to which a Participant's tax deductible qualified
voluntary employee contributions made pursuant to Section 4.9 are allocated.

         1.67 "Regulation" means the Income Tax Regulations as promulgated by
the Secretary of the Treasury or a delegate of the Secretary of the Treasury,
and as amended from time to time.

         1.68 "Retired Participant" means a person who has been a Participant,
but who has become entitled to retirement benefits under the Plan.

         1.69 "Retirement Date" means the date as of which a Participant retires
for reasons other than Total and Permanent Disability, regardless of whether
such retirement occurs on a Participant's Normal Retirement Date, Early
Retirement Date or Late Retirement Date (see Section 6.1).

         1.70 "Self-Employed Individual" means an individual who has Earned
Income for the taxable year from the trade or business for which the Plan is
established and also an individual who would have had Earned Income but for the
fact that the trade or business had no net profits for the taxable year. A
Self-Employed Individual shall be treated as an Employee.

         1.71 "Shareholder-Employee" means a Participant who owns (or is deemed
to own pursuant to Code Section 318(a)(1)) more than five percent (5%) of the
Employer's outstanding capital stock during any year in which the Employer
elected to be taxed as a Small Business Corporation (S Corporation) under the
applicable Code sections relating to Small Business Corporations.

         1.72 "Short Plan Year" means, if specified in the Adoption Agreement, a
Plan Year of less than a twelve (12) month period. If there is a Short Plan
Year, the following rules shall apply in the administration of this Plan. In
determining whether an Employee has completed a Year of Service (or Period of
Service if the Elapsed Time Method is used) for benefit accrual purposes in the
Short Plan Year, the number of the Hours of Service (or months of service if the
Elapsed Time Method is used) required shall be proportionately reduced based on
the number of days for months) in the Short Plan Year. The determination of
whether an Employee has completed a Year of Service (or Period of Service) for
vesting and eligibility purposes shall be made in accordance with Department of
Labor regulation 2530.203-2(c). In addition, if this Plan is integrated with
Social Security, then the integration level shall be proportionately reduced
based on the number of months in the Short Plan Year.

         1.73 "Super Top Heavy Plan" means a plan which would be a Top Heavy
Plan if sixty percent (60%) is replaced with ninety percent (90%) in Section
9.2(a). However, effective as of the first Plan Year beginning after December
31, 1999, no Plan shall be considered a Super Top Heavy Plan.

         1.74 "Taxable Wage Base" means, with respect to any Plan Year, the
contribution and benefit base under Section 230 of the Social Security Act at
the beginning of such Plan Year.

         1.75 "Terminated Participant" means a person who has been a
Participant, but whose employment has been terminated other than by death, Total
and Permanent Disability or retirement.

         1.76     "Top Heavy Plan" means a plan described in Section 9.2(a).

         1.77 "Top Heavy Plan Year" means a Plan Year commencing after December
31, 1983, during which the Plan is a Top Heavy Plan.

         1.78 "Top-Paid Group" shall be determined pursuant to Code Section
414(q) and the Regulations thereunder and generally means the top twenty percent
(20%) of Employees who performed services for the Employer during the applicable
year, ranked according to the amount of 415 Compensation received from the
Employer during such year. All Affiliated Employers shall be taken into account
as a single employer, and Leased Employees shall be treated as Employees if
required pursuant to Code Section 414(n) or (o). Employees who are non-resident
aliens who received no earned income (within the meaning of Code Section 911
(d)(2)) from the Employer constituting United States source income within the
meaning of Code Section 861(a)(3) shall not be treated as Employees.
Furthermore, for the purpose of determining the number of active Employees in
any year, the following additional Employees may also be excluded, however, such
Employees shall still be considered for the purpose of identifying the
particular Employees in the Top-Paid Group:

                  (a) Employees with less than six (6) months of service;

                  (b)  Employees  who  normally  work less than 17 1/2 hours per
         week;

                  (c)  Employees  who  normally  work less  than six (6)  months
         during a year; and

                  (d) Employees who have not yet attained age twenty-one (21).

                                       10
<PAGE>
                  In addition, if ninety percent (90%) or more of the Employees
of the Employer are covered under agreements the Secretary of Labor finds to be
collective bargaining agreements between Employee representatives and the
Employer, and the Plan covers only Employees who are not covered under such
agreements, then Employees covered by such agreements shall be excluded from
both the total number of active Employees as well as from the identification of
particular Employees in the TopPaid Group.

                  The foregoing exclusions set forth in this Section shall be
applied on a uniform and consistent basis for all purposes for which the Code
Section 414(q) definition is applicable. Furthermore, in applying such
exclusions, the Employer may substitute any lesser service, hours or age.

         1.79 "Total and Permanent Disability" means the inability to engage in
any substantial gainful activity by reason of any medically determinable
physical or mental impairment that can be expected to result in death or which
has lasted or can be expected to last for a continuous period of not less than
twelve (12) months. The disability of a Participant shall be determined by a
licensed physician chosen by the Administrator. However, if the condition
constitutes total disability under the federal Social Security Acts, the
Administrator may rely upon such determination that the Participant is Totally
and Permanently Disabled for the purposes of this Plan. The determination shall
be applied uniformly to all Participants.

         1.80  "Trustee"  means  the  person  or  entity  named in the  Adoption
Agreement, or any successors thereto.

                  If the sponsor of this prototype is a bank, savings and loan,
trust company, credit union or similar institution, a person or entity other
than the prototype sponsor (or its affiliates or subsidiaries) may not serve as
Trustee without the written consent of the sponsor.

         1.81  "Trust  Fund"  means the assets of the Plan and Trust as the same
shall exist from time to time.

         1.82 "Valuation Date" means the date or dates specified in the Adoption
Agreement. Regardless of any election to the contrary, the Valuation Date shall
include the Anniversary Date and may include any other date or dates deemed
necessary or appropriate by the Administrator for the valuation of Participants'
Accounts during the Plan Year, which may include any day that the Trustee, any
transfer agent appointed by the Trustee or the Employer, or any stock exchange
used by such agent, are open for business.

         1.83  "Vested"  means  the   nonforfeitable   portion  of  any  account
maintained on behalf of a Participant.

         1.84 "Voluntary Contribution Account" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's total interest in the Plan resulting from the Participant's
after-tax voluntary Employee contributions made pursuant to Section 4.7.

                    Amounts recharacterized as after-tax voluntary Employee
contributions pursuant to Section 12.5 shall remain subject to the limitations
of Section 12.2. Therefore, a separate accounting shall be maintained with
respect to that portion of the Voluntary Contribution Account attributable to
after-tax voluntary Employee contributions made pursuant to Section 4.8.

         1.85 "Year of Service" means the computation period of twelve (12)
consecutive months, herein set forth, and during which an Employee has completed
at least 1,000 Hours of Service (unless a lower number of Hours of Service is
specified in the Adoption Agreement).

                  For purposes of eligibility for participation, the initial
computation period shall begin with the date on which the Employee first
performs an Hour of Service (employment commencement date). The initial
computation period beginning after a 1-Year Break in Service shall be measured
from the date on which an Employee again performs an Hour of Service. Unless
otherwise elected in the Adoption Agreement, the succeeding computation periods
shall begin on the anniversary of the Employee's employment commencement date.
However, unless otherwise elected in the Adoption Agreement, if one (1) Year of
Service or less is required as a condition of eligibility, then the computation
period after the initial computation period shall shift to the current Plan Year
which includes the anniversary of the date on which the Employee first performed
an Hour of Service, and subsequent computation periods shall be the Plan Year.
If there is a shift to the Plan Year, an Employee who is credited with the
number of Hours of Service to be credited with a Year of Service in both the
initial eligibility computation period and the first Plan Year which commences
prior to the first anniversary of the Employee's initial eligibility computation
period will be credited with two (2) Years of Service for purposes of
eligibility to participate.

                  If two (2) Years of Service are required as a condition of
eligibility, a Participant will only have completed two (2) Years of Service for
eligibility purposes upon completing two (2) consecutive Years of Service
without an intervening 1Year Break-in-Service.

                  For vesting purposes, and all other purposes not specifically
addressed in this Section, the computation period shall be the period elected in
the Adoption Agreement. If no election is made in the Adoption Agreement, the
computation period shall be the Plan Year.

                                       11
<PAGE>
                  In determining Years of Service for purposes of vesting under
the Plan, Years of Service will be excluded as elected in the Adoption Agreement
and as specified in Section 3.5.

                  Years of Service and 1-Year Breaks in Service for eligibility
purposes will be measured on the same eligibility computation period. Years of
Service and 1-Year Breaks in Service for vesting purposes will be measured on
the same vesting computation period.

                  Years of Service with any Affiliated Employer shall be
recognized. Furthermore, Years of Service with any predecessor employer that
maintained this Plan shall be recognized. Years of Service with any other
predecessor employer shall be recognized as elected in the Adoption Agreement.

                  In the event the method of crediting service is amended from
the Elapsed Time Method to the Hour of Service Method, an Employee will receive
credit for Years of Service equal to:

                  (a) The number of Years of Service equal to the number of
         1-year Periods of Service credited to the Employee as of the date of
         the amendment; and

                  (b) In the computation period which includes the date of the
         amendment, a number of Hours of Service (using the Hours of Service
         equivalency method elected in the Adoption Agreement) to any fractional
         part of a year credited to the Employee under this Section as of the
         date of the amendment.

                                   ARTICLE II
                                 ADMINISTRATION

2.1      POWERS AND RESPONSIBILITIES OF THE EMPLOYER

                  (a) In addition to the general powers and responsibilities
         otherwise provided for in this Plan, the Employer shall be empowered to
         appoint and remove the Trustee and the Administrator from time to time
         as it deems necessary for the proper administration of the Plan to
         ensure that the Plan is being operated for the exclusive benefit of the
         Participants and their Beneficiaries in accordance with the terms of
         the Plan, the Code, and the Act. The Employer may appoint counsel,
         specialists, advisers, agents (including any nonfiduciary agent) and
         other persons as the Employer deems necessary or desirable in
         connection with the exercise of its fiduciary duties under this Plan.
         The Employer may compensate such agents or advisers from the assets of
         the Plan as fiduciary expenses (but not including any business
         (settlor) expenses of the Employer), to the extent not paid by the
         Employer.

                  (b) The Employer shall establish a "funding policy and
         method," i.e., it shall determine whether the Plan has a short run need
         for liquidity (e.g., to pay benefits) or whether liquidity is a
         long-run goal and investment growth (and stability of same) is a more
         current need, or shall appoint a qualified person to do so. If the
         Trustee has discretionary authority, the Employer or its delegate shall
         communicate such needs and goals to the Trustee, who shall coordinate
         such Plan needs with its investment policy. The communication of such a
         "funding policy and method" shall not, however, constitute a directive
         to the Trustee as to the investment of the Trust Funds. Such "funding
         policy and method" shall be consistent with the objectives of this Plan
         and with the requirements of Title 1 of the Act.

                  (c) The Employer may appoint, at its option, an Investment
         Manager, investment adviser, or other agent to provide direction to the
         Trustee with respect to any or all of the Plan assets. Such appointment
         shall be given by the Employer in writing in a form acceptable to the
         Trustee and shall specifically identify the Plan assets with respect to
         which the Investment Manager or other agent shall have the authority to
         direct the investment.

                  (d) The Employer shall periodically review the performance of
         any Fiduciary or other person to whom duties have been delegated or
         allocated by it under the provisions of this Plan or pursuant to
         procedures established hereunder. This requirement may be satisfied by
         formal periodic review by the Employer or by a qualified person
         specifically designated by the Employer, through day-to-day conduct and
         evaluation, or through other appropriate ways.

2.2      DESIGNATION OF ADMINISTRATIVE AUTHORITY

                  The Employer may appoint one or more Administrators. If the
Employer does not appoint an Administrator, the Employer will be the
Administrator. Any person, including, but not limited to, the Employees of the
Employer, shall be eligible to serve as an Administrator. Any person so
appointed shall signify acceptance by filing written acceptance with the
Employer. An Administrator may resign by delivering a written resignation to the
Employer or be removed by the Employer by delivery of written notice of removal,
to take effect at a date specified therein, or upon delivery to the
Administrator if no date is specified. Upon the resignation or removal of an
Administrator, the Employer may designate in writing a successor to this
position.

                                       12
<PAGE>
2.3      ALLOCATION AND DELEGATION OF RESPONSIBILITIES

                  If more than one person is appointed as Administrator, the
responsibilities of each Administrator may be specified by the Employer and
accepted in writing by each Administrator. In the event that no such delegation
is made by the Employer, the Administrators may allocate the responsibilities
among themselves, in which event the Administrators shall notify the Employer
and the Trustee in writing of such action and specify the responsibilities of
each Administrator. The Trustee thereafter shall accept and rely upon any
documents executed by the appropriate Administrator until such time as the
Employer or the Administrators file with the Trustee a written revocation of
such designation.

2.4      POWERS AND DUTIES OF THE ADMINISTRATOR

                  The primary responsibility of the Administrator is to
administer the Plan for the exclusive benefit of the Participants and their
Beneficiaries, subject to the specific terms of the Plan. The Administrator
shall administer the Plan in accordance with its terms and shall have the power
and discretion to construe the terms of the Plan and determine all questions
arising in connection with the administration, interpretation, and application
of the Plan. Benefits under this Plan will be paid only if the Administrator
decides in its discretion that the applicant is entitled to them. Any such
determination by the Administrator shall be conclusive and binding upon all
persons. The Administrator may establish procedures, correct any defect, supply
any information, or reconcile any inconsistency in such manner and to such
extent as shall be deemed necessary or advisable to carry out the purpose of the
Plan; provided, however, that any procedure, discretionary act, interpretation
or construction shall be done in a nondiscriminatory manner based upon uniform
principles consistently applied and shall be consistent with the intent that the
Plan continue to be deemed a qualified plan under the terms of Code Section
401(a), and shall comply with the terms of the Act and all regulations issued
pursuant thereto. The Administrator shall have all powers necessary or
appropriate to accomplish its duties under this Plan.

                  The Administrator shall be charged with the duties of the
general administration of the Plan and the powers necessary to carry out such
duties as set forth under the terms of the Plan, including, but not limited to,
the following:

                  (a) the discretion to determine all questions relating to the
         eligibility of an Employee to participate or remain a Participant
         hereunder and to receive benefits under the Plan;

                  (b) the authority to review and settle all claims against the
         Plan, including claims where the settlement amount cannot be calculated
         or is not calculated in accordance with the Plan's benefit formula.
         This authority specifically permits the Administrator to settle, in
         compromise fashion, disputed claims for benefits and any other disputed
         claims made against the Plan;

                  (c) to compute, certify, and direct the Trustee with respect
         to the amount and the kind of benefits to which any Participant shall
         be entitled hereunder;

                  (d) to authorize and direct the Trustee with respect to all
         discretionary or otherwise directed disbursements from the Trust Fund;

                  (e) to maintain all necessary records for the administration
         of the Plan;

                  (f) to interpret the provisions of the Plan and to make and
         publish such rules for regulation of the Plan that are consistent with
         the terms hereof;

                  (g) to determine the size and type of any Contract to be
         purchased from any Insurer, and to designate the Insurer from which
         such Contract shall be purchased;

                  (h) to compute and certify to the Employer and to the Trustee
         from time to time the sums of money necessary or desirable to be
         contributed to the Plan;

                  (i) to consult with the Employer and the Trustee regarding the
         short and long-term liquidity needs of the Plan in order that the
         Trustee can exercise any investment discretion (if the Trustee has such
         discretion), in a manner designed to accomplish specific objectives;

                  (j) to prepare and implement a procedure for notifying
         Participants and Beneficiaries of their rights to elect Joint and
         Survivor Annuities and Pre-Retirement Survivor Annuities if required by
         the Plan, Code and Regulations thereunder;

                  (k) to assist Participants regarding their rights, benefits,
         or elections available under the Plan;

                  (1) to act as the named Fiduciary responsible for
         communicating with Participants as needed to maintain Plan compliance
         with Act Section 404(c) (if the Employer intends to comply with Act
         Section 404(c)) including, but not limited to, the receipt and
         transmission of Participants' directions as to the investment of their
         accounts under the Plan and the formation of policies, rules, and
         procedures pursuant to which Participants may give investment
         instructions with respect to the investment of their accounts; and

                                       13
<PAGE>
                   (m) to determine the validity of, and take appropriate action
         with respect to, any qualified domestic relations order received by it.

2.5      RECORDS AND REPORTS

                  The Administrator shall keep a record of all actions taken and
shall keep all other books of account, records, and other data that may be
necessary for proper administration of the Plan and shall be responsible for
supplying all information and reports to the Internal Revenue Service,
Department of Labor, Participants, Beneficiaries and others as required by law.

2.6      APPOINTMENT OF ADVISERS

                  The Administrator may appoint counsel, specialists, advisers,
agents (including nonfiduciary agents) and other persons as the Administrator
deems necessary or desirable in connection with the administration of this Plan,
including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among such
other duties as the Administrator may appoint, assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries and, if applicable, to Plan Participants.

2.7      INFORMATION FROM EMPLOYER

                  The Employer shall supply full and timely information to the
Administrator on all pertinent facts as the Administrator may require in order
to perform its functions hereunder and the Administrator shall advise the
Trustee of such of the foregoing facts as may be pertinent to the Trustee's
duties under the Plan. The Administrator may rely upon such information as is
supplied by the Employer and shall have no duty or responsibility to verify such
information.

2.8      PAYMENT OF EXPENSES

                  All expenses of administration may be paid out of the Trust
Fund unless paid by the Employer. Such expenses shall include any expenses
incident to the functioning of the Administrator, or any person or persons
retained or appointed by any Named Fiduciary incident to the exercise of their
duties under the Plan, including, but not limited to, fees of accountants,
counsel, Investment Managers, agents (including nonfiduciarv agents) appointed
for the purpose of assisting the Administrator or Trustee in carrying out the
instructions of Participants as to the directed investment of their accounts (if
permitted) and other specialists and their agents, the costs of any bonds
required pursuant to Act Section 412, and other costs of administering the Plan.
Until paid, the expenses shall constitute a liability of the Trust Fund.

2.9      MAJORITY ACTIONS

                  Except where there has been an allocation and delegation of
administrative authority pursuant to Section 2.3. if there is more than one
Administrator, then they shall act by a majority of their number, but may
authorize one or more of them to sign all papers on their behalf.

2.10     CLAIMS PROCEDURE

                  Claims for benefits under the Plan may be filed in writing
with the Administrator. Written notice of the disposition of a claim shall be
furnished to the claimant within ninety (90) days after the application is
filed, or such period as is required by applicable law or Department of Labor
regulation. In the event the claim is denied, the reasons for the denial shall
be specifically set forth in the notice in language calculated to be understood
by the claimant, pertinent provisions of the Plan shall be cited, and, where
appropriate, an explanation as to how the claimant can perfect the claim will be
provided. In addition, the claimant shall be furnished with an explanation of
the Plan's claims review procedure.

                                       14
<PAGE>
2.11     CLAIMS REVIEW PROCEDURE

                  Any Employee, former Employee, or Beneficiary of either, who
has been denied a benefit by a decision of the Administrator pursuant to Section
2.10 shall be entitled to request the Administrator to give further
consideration to the claim by filing with the Administrator a written request
for a hearing. Such request, together with a written statement of the reasons
why the claimant believes such claim should be allowed, shall be filed with the
Administrator no later than sixty (60) days after receipt of the written
notification provided for in Section 2.10. The Administrator shall then conduct
a hearing within the next sixty (60) days, at which the claimant may be
represented by an attorney or any other representative of such claimant's
choosing and expense and at which the claimant shall have an opportunity to
submit written and oral evidence and arguments in support of the claim. At the
hearing (or prior thereto upon five (5) business days written notice to the
Administrator) the claimant or the claimant's representative shall have an
opportunity to review all documents in the possession of the Administrator which
are pertinent to the claim at issue and its disallowance. Either the claimant or
the Administrator may cause a court reporter to attend the hearing and record
the proceedings. In such event, a complete written transcript of the proceedings
shall be furnished to both parties by the court reporter. The full expense of
any such court reporter and such transcripts shall be borne by the party causing
the court reporter to attend the hearing. A final decision as to the allowance
of the claim shall be made by the Administrator within sixty (60) days of
receipt of the appeal (unless there has been an extension of sixty (60) days due
to special circumstances, provided the delay and the special circumstances
occasioning it are communicated to the claimant within the sixty (60) day
period). Such communication shall be written in a manner calculated to be
understood by the claimant and shall include specific reasons for the decision
and specific references to the pertinent Plan provisions on which the decision
is based. Notwithstanding the preceding, to the extent any of the time periods
specified in this Section are amended by law or Department of Labor regulation,
then the time frames specified herein shall automatically be changed in
accordance with such law or regulation.

                  If the Administrator, pursuant to the claims review procedure,
makes a final written determination denying a Participant's or Beneficiary's
benefit claim, then in order to preserve the claim, the Participant or
Beneficiary must file an action with respect to the denied claim not later than
one hundred eighty (180) days following the date of the Administrator's final
determination.

                                   ARTICLE III
                                   ELIGIBILITY

3.1      CONDITIONS OF ELIGIBILITY

                  Any Eligible Employee shall be eligible to participate
hereunder on the date such Employee has satisfied the conditions of eligibility
elected in the Adoption Agreement.

3.2      EFFECTIVE DATE OF PARTICIPATION

                  An Eligible Employee who has satisfied the conditions of
eligibility pursuant to Section 3.1 shall become a Participant effective as of
the date elected in the Adoption Agreement. If said Employee is not employed on
such date, but is reemployed before a 1-Year Break in Service has occurred, then
such Employee shall become a Participant on the date of reemployment or, if
later, the date that the Employee would have otherwise entered the Plan had the
Employee not terminated employment.

                  Unless specifically provided otherwise in the Adoption
Agreement, an Eligible Employee who satisfies the Plan's eligibility requirement
conditions by reason of recognition of service with a predecessor employer will
become a Participant as of the day the Plan credits service with a predecessor
employer or, if later, the date the Employee would have otherwise entered the
Plan had the service with the predecessor employer been service with the
Employer.

                  If an Employee, who has satisfied the Plan's eligibility
requirements and would otherwise have become a Participant, shall go from a
classification of a noneligible Employee to an Eligible Employee, such Employee
shall become a Participant on the date such Employee becomes an Eligible
Employee or, if later, the date that the Employee would have otherwise entered
the Plan had the Employee always been an Eligible Employee.

                  If an Employee, who has satisfied the Plan's eligibility
requirements and would otherwise become a Participant, shall go from a
classification of an Eligible Employee to a noneligible class of Employees, such
Employee shall become a Participant in the Plan on the date such Employee again
becomes an Eligible Employee, or, if later, the date that the Employee would
have otherwise entered the Plan had the Employee always been an Eligible
Employee. However, if such Employee incurs a 1-Year Break in Service,
eligibility will be determined under the Break in Service rules set forth in
Section 3.5.

3.3      DETERMINATION OF ELIGIBILITY

                  The Administrator shall determine the eligibility of each
Employee for participation in the Plan based upon information furnished by the
Employer. Such determination shall be conclusive and binding upon all persons,
as long as the same is made pursuant to the Plan and the Act. Such determination
shall be subject to review pursuant to Section 2.11.

                                       15
<PAGE>
3.4      TERMINATION OF ELIGIBILITY

                  In the event a Participant shall go from a classification of
an Eligible Employee to an ineligible Employee, such Former Participant shall
continue to vest in the Plan for each Year of Service (or Period of Service, if
the Elapsed Time Method is used) completed while an ineligible Employee, until
such time as the Participant's Account is forfeited or distributed pursuant to
the terms of the Plan. Additionally, the Former Participant's interest in the
Plan shall continue to share in the earnings of the Trust Fund in the same
manner as Participants.

3.5      REHIRED EMPLOYEES AND BREAKS IN SERVICE

                  (a) If any Participant becomes a Former Participant due to
         severance from employment with the Employer and is reemployed by the
         Employer before a 1-Year Break in Service occurs, the Former
         Participant shall become a Participant as of the reemployment date.

                  (b) If any Participant becomes a Former Participant due to
         severance from employment with the Employer and is reemployed after a
         1-Year Break in Service has occurred, Years of Service (or Periods of
         Service if the Elapsed Time Method is being used) shall include Years
         of Service (or Periods of Service if the Elapsed Time Method is being
         used) prior to the 1-Year Break in Service subject to the following
         rules:

                           (1) In the case of a Former Participant who under the
                  Plan does not have a nonforfeitable right to any interest in
                  the Plan resulting from Employer contributions, Years of
                  Service (or Periods of Service) before a period of 1-Year
                  Breaks in Service will not be taken into account if the number
                  of consecutive 1-Year Breaks in Service equals or exceeds the
                  greater of (A) five (5) or (B) the aggregate number of
                  pre-break Years of Service (or Periods of Service). Such
                  aggregate number of Years of Service (or Periods of Service)
                  will not include any Years of Service (or Periods of Service)
                  disregarded under the preceding sentence by reason of prior
                  1-Year Breaks in Service.

                           (2) A Former Participant who has not had Years of
                  Service for Periods of Service) before a 1-Year Break in
                  Service disregarded pursuant to (l) above, shall participate
                  in the Plan as of the date of reemployment, or if later, as of
                  the date the Former Participant would otherwise enter the Plan
                  pursuant to Sections 3.1 and 3.2 taking into account all
                  service not disregarded.

                  (c) After a Former Participant who has severed employment with
         the Employer incurs five (5) consecutive 1-Year Breaks in Service, the
         Vested portion of such Former Participant's Account attributable to
         pre-break service shall not be increased as a result of post-break
         service. In such case, separate accounts will be maintained as follows:

                           (1) one account for nonforfeitable benefits
                  attributable to pre-break service; and

                           (2) one account representing the Participant's
                  Employer-derived account balance in the Plan attributable to
                  post-break service.

                  (d) If any Participant becomes a Former Participant due to
         severance of employment with the Employer and is reemployed by the
         Employer before five (5) consecutive 1-Year Breaks in Service, and such
         Former Participant had received a distribution of the entire Vested
         interest prior to reemployment, then the forfeited account shall be
         reinstated only if the Former Participant repays the full amount which
         had been distributed. Such repayment must be made before the earlier of
         five (5) years after the first date on which the Participant is
         subsequently reemployed by the Employer or the close of the first
         period of five (5) consecutive 1-Year Breaks in Service commencing
         after the distribution. If a distribution occurs for any reason other
         than a severance of employment, the time for repayment may not end
         earlier than five (5) years after the date of distribution. In the
         event the Former Participant does repay the full amount distributed,
         the undistributed forfeited portion of the Participant's Account must
         be restored in full, unadjusted by any gains or losses occurring
         subsequent to the Valuation Date preceding the distribution. The source
         for such reinstatement may be Forfeitures occurring during the Plan
         Year. If such source is insufficient, then the Employer will contribute
         an amount which is sufficient to restore the Participant's Account,
         provided, however, that if a discretionary contribution is made for
         such year, such contribution will first be applied to restore any such
         accounts and the remainder shall be allocated in accordance with the
         terms of the Plan. If a non-Vested Former Participant was deemed to
         have received a distribution and such Former Participant is reemployed
         by the Employer before five (5) consecutive 1-Year Breaks in Service,
         then such Participant will be deemed to have repaid the deemed
         distribution as of the date of reemployment.

3.6      ELECTION NOT TO PARTICIPATE

                  An Employee may, subject to the approval of the Employer,
elect voluntarily not to participate in the Plan. The election not to
participate must be irrevocable and communicated to the Employer, in writing,
within a reasonable period of time before the beginning of the first Plan Year.
For standardized Plans, a Participant or an Eligible Employee may not elect not
to participate.

                                       16
<PAGE>
3.7      CONTROL OF ENTITIES BY OWNER-EMPLOYEE

                  Effective with respect to Plan Years beginning after December
31, 1996, if this Plan provides contributions or benefits for one or more
Owner-Employees, the contributions on behalf of any Owner-Employee shall be made
only with respect to the Earned Income for such Owner-Employee which is derived
from the trade or business with respect to which such Plan is established.

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1      FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

                  (a) For a Money Purchase Plan:

                           (1) The Employer will make contributions on the
                  following basis. On behalf of each Participant eligible to
                  share in allocations, for each year of such Participant's
                  participation in this Plan, the Employer will contribute the
                  amount elected in the Adoption Agreement. All contributions by
                  the Employer will be made in cash. In the event a funding
                  waiver is obtained, this Plan shall be deemed to be an
                  individually designed plan.

                           (2) Notwithstanding the foregoing, with respect to an
                  Employer which is not a tax-exempt entity, the Employer's
                  contribution for any Fiscal Year shall not exceed the maximum
                  amount allowable as a deduction to the Employer under the
                  provisions of Code Section 404. However, to the extent
                  necessary to provide the top heavy minimum allocations, the
                  Employer shall make a contribution even if it exceeds the
                  amount that is deductible under Code Section 404.

                  (b) For a Profit Sharing Plan:

                           (1) For each Plan Year, the Employer may (or will in
                  the case of a Prevailing Wage contribution) contribute to the
                  Plan such amount as elected by the Employer in the Adoption
                  Agreement.

                           (2) Additionally, the Employer will contribute to the
                  Plan the amount necessary, if any, to provide the top heavy
                  minimum allocations, even if it exceeds current or accumulated
                  Net Profit or the amount that is deductible under Code Section
                  404.

4.2      TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION

                  Unless otherwise provided by contract or law, the Employer may
make its contribution to the Plan for a particular Plan Year at such time as the
Employer, in its sole discretion, determines. If the Employer makes a
contribution for a particular Plan Year after the close of that Plan Year, the
Employer will designate to the Administrator the Plan Year for which the
Employer is making its contribution.

4.3      ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

                  (a) The Administrator shall establish and maintain an account
         in the name of each Participant to which the Administrator shall credit
         as of each Anniversary Date, or other Valuation Date, all amounts
         allocated to each such Participant as set forth herein.

                  (b) The Employer shall provide the Administrator with all
         information required by the Administrator to make a proper allocation
         of the Employer's contribution, if any, for each Plan Year. Within a
         reasonable period of time after the date of receipt by the
         Administrator of such information, the Administrator shall allocate any
         contributions as follows:

                           (1) For a Money Purchase Plan (other than a Money
                  Purchase Plan which is integrated by allocation):

                                    (i) The Employer's contribution shall be
                           allocated to each Participant's Account in the manner
                           set forth in Section 4.1 herein and as specified in
                           the Adoption Agreement.

                                    (ii) However, regardless of the preceding, a
                           Participant shall only be eligible to share in the
                           allocations of the Employer's contribution for the
                           year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a top heavy
                           contribution is required pursuant to Section 4.3(f).
                           If no election is made in the Adoption Agreement,
                           then a Participant shall be eligible to share in the
                           allocation of the Employer's contribution for the
                           year if the Participant completes more than five
                           hundred (500) Hours of Service (or three (3) Months
                           of Service if the Elapsed Time method is chosen in
                           the Adoption Agreement) during the Plan Year or who
                           is employed on the last day of the Plan Year.
                           Furthermore, with respect to a non-standardized
                           Adoption Agreement, regardless of any election in the
                           Adoption Agreement to the contrary, for the Plan Year
                           in which this Plan terminates, a Participant shall
                           only be eligible to share in the allocation of the
                           Employer's contributions for the

                                       17
<PAGE>
                           Plan Year if the Participant is employed at the end
                           of the Plan Year and has completed a Year of Service
                           (or Period of Service if the Elapsed Time Method is
                           elected).

                           (2) For an integrated Profit Sharing Plan allocation
                  or a Money Purchase Plan which is integrated by allocation:

                                    (i) Except as provided in Section 4.3(f) for
                           top heavy purposes and subject to the "Overall
                           Permitted Disparity Limits," the Employer's
                           contribution shall be allocated to each Participant's
                           Account in a dollar amount equal to 5.7% of the sum
                           of each Participant's Compensation plus Excess
                           Compensation. If the Employer does not contribute
                           such amount for all Participants, each Participant
                           will be allocated a share of the contribution in the
                           same proportion that each such Participant's
                           Compensation plus Excess Compensation for the Plan
                           Year bears to the total Compensation plus the total
                           Excess Compensation of all Participants for that
                           year. However, in the case of any Participant who has
                           exceeded the "Cumulative Permitted Disparity Limit,"
                           the allocation set forth in this paragraph shall be
                           based on such Participant's Compensation rather than
                           Compensation plus Excess Compensation.

                           Regardless of the preceding, 4.3% shall be
                           substituted for 5.7% above if Excess Compensation is
                           based on more than 20% and less than or equal to 80%
                           of the Taxable Wage Base. If Excess Compensation is
                           based on less than 100% and more than 80% of the
                           Taxable Wage Base, then 5.4% shall be substituted for
                           5.7% above.

                                    (ii) The balance of the Employer's
                           contribution over the amount allocated above, if any,
                           shall be allocated to each Participant's Account in
                           the same proportion that each such Participant's
                           Compensation for the Year bears to the total
                           Compensation of all Participants for such year.

                                    (iii) However, regardless of the preceding,
                           a Participant shall only be eligible to share in the
                           allocations of the Employers Contribution for the
                           year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a contribution is
                           required pursuant to Section 4.3(f). If no election
                           is made in the Adoption Agreement, then a Participant
                           shall be eligible to share in the allocation of the
                           Employer's contribution for the year if the
                           Participant completes more than five hundred (500)
                           Hours of Service for three (3) Months of Service if
                           the Elapsed Time method is chosen in the Adoption
                           Agreement) during the Plan Year or who is employed on
                           the last day of the Plan Year. Furthermore, with
                           respect to a non-standardized Adoption Agreement,
                           regardless of any election in the Adoption Agreement
                           to the contrary, for the Plan Year in which this Plan
                           terminates, a Participant shall only be eligible to
                           share in the allocation of the Employer's
                           contributions for the Plan Year if the Participant is
                           employed at the end of the Plan Year and has
                           completed a Year of Service (or Period of Service if
                           the Elapsed Time Method is elected).

                           (3) For a Profit Sharing Plan with a non-integrated
                  allocation formula or a Prevailing Wage contribution:

                                    (i) The Employer's contribution shall be
                           allocated to each Participant's Account in accordance
                           with the allocation method elected in the Adoption
                           Agreement.

                                    (ii) However, regardless of the preceding, a
                           Participant shall only be eligible to share in the
                           allocations of the Employer's contribution for the
                           year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a top heavy
                           contribution is required pursuant to Section 4.3(f).
                           If no election is made in the Adoption Agreement,
                           then a Participant shall be eligible to share in the
                           allocation of the Employer's contribution for the
                           year if the Participant completes more than five
                           hundred (500) Hours of Service (or three (3) Months
                           of Service if the Elapsed Time method is chosen in
                           the Adoption Agreement) during the Plan Year or who
                           is employed on the last day of the Plan Year.
                           Furthermore, with respect to a non-standardized
                           Adoption Agreement, regardless of any election in the
                           Adoption Agreement to the contrary, for the Plan Year
                           in which this Plan terminates, a Participant shall
                           only be eligible to share in the allocation of the
                           Employer's contributions for the Plan Year if the
                           Participant is employed at the end of the Plan Year
                           and has completed a Year of Service (or Period of
                           Service if the Elapsed Time Method is elected).

                           (4) "Overall Permitted Disparity Limits":

                                    "Annual Overall Permitted Disparity Limit":
                           Notwithstanding the preceding paragraphs, if in any
                           Plan Year this Plan "benefits" any Participant who
                           "benefits" under another qualified plan or simplified
                           employee pension, as defined in Code Section 408(k),
                           maintained by the Employer that either provides for
                           or imputes permitted disparity (integrates), then
                           such plans will be considered to be one plan and will
                           be considered to comply with the permitted disparity
                           rules if the extent of the permitted disparity of all
                           such plans does not exceed 100%. For purposes of the
                           preceding sentence, the extent of the permitted
                           disparity of a plan is the ratio, expressed as a
                           percentage, which the actual benefits, benefit rate,
                           offset rate, or employer contribution rate, whatever
                           is applicable

                                       18
<PAGE>
                           under the Plan, bears to the limitation under Code
                           Section 401(1) applicable to such Plan.
                           Notwithstanding the foregoing, if the Employer
                           maintains two or more standardized paired plans, only
                           one plan may provide for permitted disparity.

                                    "Cumulative Permitted Disparity Limit": With
                           respect to a Participant who "benefits" or "has
                           benefited" under a defined benefit or target benefit
                           plan of the Employer, effective for Plan Years
                           beginning on or after January 1, 1994, the cumulative
                           permitted disparity limit for the Participant is
                           thirty five (35) total cumulative permitted disparity
                           years. Total cumulative permitted disparity years
                           means the number of years credited to the Participant
                           for allocation or accrual purposes under the Plan,
                           any other qualified plan or simplified employee
                           pension plan (whether or not terminated) ever
                           maintained by the Employer, while such plan either
                           provides for or imputes permitted disparity. For
                           purposes of determining the Participant's cumulative
                           permitted disparity limit, all years ending in the
                           same calendar year are treated as the same year. If
                           the Participant has not "benefited" under a defined
                           benefit or target benefit plan which neither provides
                           for nor imputes permitted disparity for any year
                           beginning on or after January 1, 1994, then such
                           Participant has no cumulative disparity limit.

                           For purposes of this Section, "benefiting" means
                           benefiting under the Plan for any Plan Year during
                           which a Participant received or is deemed to receive
                           an allocation in accordance with Regulation
                           1.410(b)-3(a).

                  (c) Except as otherwise elected in the Adoption Agreement or
         as provided in Section 4.10 with respect to Participant Directed
         Accounts, as of each Valuation Date, before allocation of any Employer
         contributions and Forfeitures, any earnings or losses (net appreciation
         or net depreciation) of the Trust Fund (exclusive of assets segregated
         for distribution) shall be allocated in the same proportion that each
         Participant's and Former Participant's nonsegregated accounts bear to
         the total of all Participants' and Former Participants' nonsegregated
         accounts as of such date. If any nonsegregated account of a Participant
         has been distributed prior to the Valuation Date subsequent to a
         Participant's termination of employment, no earnings or losses shall be
         credited to such account.

                  (d) Participants' Accounts shall be debited for any insurance
         or annuity premiums paid, if any, and credited with any dividends or
         interest received on Contracts.

                  (e) On or before each Anniversary Date, any amounts which
         became Forfeitures since the last Anniversary Date may be made
         available to reinstate previously forfeited account balances of Former
         Participants, if any, in accordance with Section 3.5(d) or used to
         satisfy any contribution that may be required pursuant to Section 6.9.
         The remaining Forfeitures, if any, shall be treated in accordance with
         the Adoption Agreement. If no election is made in the Adoption
         Agreement, any remaining Forfeitures will be used to reduce any future
         Employer contributions under the Plan. However, if the Plan provides
         for an integrated allocation, then any remaining Forfeitures will be
         added to the Employer's contributions under the Plan. Regardless of the
         preceding sentences, in the event the allocation of Forfeitures
         provided herein shall cause the "Annual Additions" (as defined in
         Section 4.4) to any Participant's Account to exceed the amount
         allowable by the Code, an adjustment shall be made in accordance with
         Section 4.5. Except, however, a Participant shall only be eligible to
         share in the allocations of Forfeitures for the year if the conditions
         set forth in the Adoption Agreement are satisfied, unless a top heavy
         contribution is required pursuant to Section 4.3(f). If no election is
         made in the Adoption Agreement, then a Participant shall be eligible to
         share in the allocation of the Employer's contribution for the year if
         the Participant completes more than five hundred (500) Hours of Service
         (or three (3) Months of Service if the Elapsed Time method is chosen in
         the Adoption Agreement) during the Plan Year or who is employed on the
         last day of the Plan Year.

                  (f) Minimum Allocations Required for Top Heavy Plan Years:
         Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of
         the Employer's contributions and Forfeitures allocated to the
         Participant's Combined Account of each Non-Key Employee shall be equal
         to at least three percent (3%) of such Non-Key Employee's 415
         Compensation (reduced by contributions and forfeitures, if any,
         allocated to each Non-Key Employee in any defined contribution plan
         included with this Plan in a "required aggregation group" (as defined
         in Section 9.2(f)). However, if (i) the sum of the Employer's
         contributions and Forfeitures allocated to the Participant's Combined
         Account of each Key Employee for such Top Heavy Plan Year is less than
         three percent (3%) of each Key Employee's 415 Compensation and (ii)
         this Plan is not required to be included in a "required aggregation
         group" (as defined in Section 9.2(f)) to enable a defined benefit plan
         to meet the requirements of Code Section 401(a)(4) or 410, the sum of
         the Employer's contributions and Forfeitures allocated to the
         Participant's Combined Account of each Non-Key Employee shall be equal
         to the largest percentage allocated to the Participant's Combined
         Account of any Key Employee.

                           However, for each Non-Key Employee who is a
         Participant in a paired Profit Sharing Plan or 401(k) Profit Sharing
         Plan and a paired Money Purchase Plan, the minimum three percent (3%)
         allocation specified above shall be provided in the Money Purchase
         Plan.

                                       19
<PAGE>
                           If this is an integrated Plan, then for any Top Heavy
         Plan Year the Employer's contribution shall be allocated as follows and
         shall still be required to satisfy the other provisions of this
         subsection:

                           (1) An amount equal to three percent (3%) multiplied
                  by each Participant's Compensation for the Plan Year shall be
                  allocated to each Participant's Account. If the Employer does
                  not contribute such amount for all Participants, the amount
                  shall be allocated to each Participant's Account in the same
                  proportion that such Participant's total Compensation for the
                  Plan Year bears to the total Compensation of all Participants
                  for such year.

                           (2) The balance of the Employer's contribution over
                  the amount allocated under subparagraph (1) hereof shall be
                  allocated to each Participant's Account in a dollar amount
                  equal to three percent (3%) multiplied by a Participant's
                  Excess Compensation. If the Employer does not contribute such
                  amount for all Participants, each Participant will be
                  allocated a share of the contribution in the same proportion
                  that such Participant's Excess Compensation bears to the total
                  Excess Compensation of all Participants for that year. For
                  purposes of this paragraph, in the case of any Participant who
                  has exceeded the cumulative permitted disparity limit
                  described in Section 4.3(b)(4), such Participant's total
                  Compensation will be taken into account.

                           (3) The balance of the Employer's contribution over
                  the amount allocated under subparagraph (2) hereof shall be
                  allocated to each Participant's Account in a dollar amount
                  equal to 2.7%r multiplied by the sum of each Participant's
                  total Compensation plus Excess Compensation. If the Employer
                  does not contribute such amount for all Participants, each
                  Participant will be allocated a share of the contribution in
                  the same proportion that such Participant's total Compensation
                  plus Excess Compensation for the Plan Year bears to the total
                  Compensation plus Excess Compensation of all Participants for
                  that year. For purposes of this paragraph, in the case of any
                  Participant who has exceeded the cumulative permitted
                  disparity limit described in Section 43(b)(4), such
                  Participant's total Compensation rather than Compensation plus
                  Excess Compensation will be taken into account.

                  Regardless of the preceding, 1.3% shall be substituted for
                  2.7% above if Excess Compensation is based on more than 20%
                  and less than or equal to 80% of the Taxable Wage Base. If
                  Excess Compensation is based on less than 100% and more than
                  80% of the Taxable Wage Base, then 2.4%r shall be substituted
                  for 2.7% above.

                           (4) The balance of the Employer's contributions over
                  the amount allocated above, if any, shall be allocated to each
                  Participant's Account in the same proportion that such
                  Participant's total Compensation for the Plan Year bears to
                  the total Compensation of all Participants for such year.

                           For each Non-Key Employee who is a Participant in
         this Plan and another non-paired defined contribution plan maintained
         by the Employer, the minimum three percent (3%) allocation specified
         above shall be provided as specified in the Adoption Agreement.

                  (g) For purposes of the minimum allocations set forth above,
         the percentage allocated to the Participant's Combined Account of any
         Key Employee shall be equal to the ratio of the sum of the Employer's
         contributions and Forfeitures allocated on behalf of such Key Employee
         divided by the 415 Compensation for such Key Employee.

                  (h) For any Top Heavy Plan Year, the minimum allocations set
         forth in this Section shall be allocated to the Participant's Combined
         Account of all Non-Key Employees who are Participants and who are
         employed by the Employer on the last day of the Plan Year, including
         Non-Key Employees who have (1) failed to complete a Year of Service; or
         (2) declined to make mandatory contributions (if required) or, in the
         case of a cash or deferred arrangement, Elective Deferrals to the Plan.

                  (i) Notwithstanding anything herein to the contrary, in any
         Plan Year in which the Employer maintains both this Plan and a defined
         benefit pension plan included in a "required aggregation group" (as
         defined in Section 9.2(f)) which is top heavy, the Employer will not be
         required (unless otherwise elected in the Adoption Agreement) to
         provide a Non-Key Employee with both the full separate minimum defined
         benefit plan benefit and the full separate defined contribution plan
         allocations. In such case, the top heavy minimum benefits will be
         provided as elected in the Adoption Agreement and, if applicable, as
         follows:

                           (l) If the 5% defined contribution minimum is elected
                  in the Adoption Agreement:

                                    (i) The requirements of Section 9.1 will
                           apply except that each Non-Key Employee who is a
                           Participant in the Profit Sharing Plan or Money
                           Purchase Plan and who is also a Participant in the
                           Defined Benefit Plan will receive a minimum
                           allocation of five percent (5%) of such Participant's
                           415 Compensation from the applicable defined
                           contribution plan(s).

                                    (ii) For each Non-Key Employee who is a
                           Participant only in the Defined Benefit Plan the
                           Employer will provide a minimum non-integrated
                           benefit equal to two percent (2%) of such

                                       20
<PAGE>
                           Participant's highest five (5) consecutive year
                           average 415 Compensation for each Year of Service
                           while a participant in the plan, in which the Plan is
                           top heavy, not to exceed ten (10).

                                    (iii) For each Non-Key Employee who is a
                           Participant only in this defined contribution plan,
                           the Employer will provide a minimum allocation equal
                           to three percent (3%) of such Participant's 415
                           Compensation.

                           (2) If the 2% defined benefit minimum is elected in
                  the Adoption Agreement, then for each Non-Key Employee who is
                  a Participant only in the defined benefit plan, the Employer
                  will provide a minimum non-integrated benefit equal to two
                  percent (2%) of such Participant's highest five (5)
                  consecutive year average of 415 Compensation for each Year of
                  Service while a participant in the plan, in which the Plan is
                  top heavy, not to exceed ten (10).

                  (j) For the purposes of this Section, 415 Compensation will be
         limited to the same dollar limitations set forth in Section 1.11
         adjusted in such manner as permitted under Code Section 415(d).

                  (k) Notwithstanding anything in this Section to the contrary,
         all information necessary to properly reflect a given transaction may
         not be available until after the date specified herein for processing
         such transaction, in which case the transaction will be reflected when
         such information is received and processed. Subject to express limits
         that may be imposed under the Code, the processing of any contribution,
         distribution or other transaction may be delayed for any legitimate
         business reason (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, and correction for errors or omissions or the errors
         or omissions of any service provider). The processing date of a
         transaction will be binding for all purposes of the Plan.

                  (l) Notwithstanding anything in this Section to the contrary,
         the provisions of this subsection apply for any Plan Year if, in the
         non-standardized Adoption Agreement, the Employer elected to apply the
         410(b) ratio percentage failsafe provisions and the Plan fails to
         satisfy the "ratio percentage test" due to a last day of the Plan Year
         allocation condition or an Hours of Service (or months of service)
         allocation condition. A plan satisfies the "ratio percentage test" if,
         on the last day of the Plan Year, the "benefiting ratio" of the
         Non-Highly Compensated Employees who are "includible" is at least 70%
         of the "benefiting ratio" of the Highly Compensated Employees who are
         "includible." The "benefiting ratio" of the Non-Highly Compensated
         Employees is the number of "includible" NonHighly Compensated Employees
         "benefiting" under the Plan divided by the number of "includible"
         Employees who are Non-Highly Compensated Employees. The "benefiting
         ratio" of the Highly Compensated Employees is the number of Highly
         Compensated Employees "benefiting" under the Plan divided by the number
         of "includible" Highly Compensated Employees, "includible" Employees
         are all Employees other than: (1) those Employees excluded from
         participating in the plan for the entire Plan Year by reason of the
         collective bargaining unit exclusion or the nonresident alien exclusion
         described in the Code or by reason of the age and service requirements
         of Article III: and (2) any Employee who incurs a separation from
         service during the Plan Year and fails to complete at least 501 Hours
         of Service (or three (3) months of service if the Elapsed Time Method
         is being used) during such Plan Year.

                           For purposes of this subsection, an Employee is
         "benefiting" under the Plan on a particular date if, under the Plan,
         the Employee is entitled to an Employer contribution or an allocation
         of Forfeitures for the Plan Year.

                           If this subsection applies, then the Administrator
         will suspend the allocation conditions for the "includible" Non-Highly
         Compensated Employees who are Participants, beginning first with the
         "includible" Employees employed by the Employer on the last day of the
         Plan Year, then the "includible" Employees who have the latest
         separation from service during the Plan Year, and continuing to suspend
         the allocation conditions for each "includible" Employee who incurred
         an earlier separation from service, from the latest to the earliest
         separation from service date, until the Plan satisfies the "ratio
         percentage test" for the Plan Year. If two or more "includible"
         Employees have a separation from service on the same day, then the
         Administrator will suspend the allocation conditions for all such
         "includible" Employees, irrespective of whether the Plan can satisfy
         the "ratio percentage test" by accruing benefits for fewer than all
         such "includible" Employees. If the Plan for any Plan Year suspends the
         allocation conditions for an "includible" Employee, then that Employee
         will share in the allocation for that Plan Year of the Employer
         contribution and Forfeitures, if any, without regard to whether the
         Employee has satisfied the other allocation conditions set forth in
         this Section.

4.4      MAXIMUM ANNUAL ADDITIONS

                  (a)(1) If a 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(1)(2)) maintained by the Employer, or a simplified employee
         pension (as defined in Code Section 408(k)) maintained by the Employer
         which provides "Annual Additions," the amount of "Annual Additions"
         which may be credited to the Participant's accounts 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 accounts would cause the "Annual Additions" for the
         Limitation Year to exceed the "Maximum Permissible Amount," the amount
         contributed or allocated will be reduced so that the "Annual Additions"
         for the Limitation Year will equal the
                                       21
<PAGE>
         "Maximum Permissible Amount," and any amount in excess of the "Maximum
         Permissible Amount" which would have been allocated to such Participant
         may be allocated to other Participants.

                           (2) Prior to determining the Participant's actual 415
                  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
                  415 Compensation for the Limitation Year, uniformly determined
                  for all Participants similarly situated.

                           (3) As soon as is administratively feasible after the
                  end of the Limitation Year the "Maximum Permissible Amount"
                  for such Limitation Year shall be determined on the basis of
                  the Participant's actual 415 Compensation for such Limitation
                  Year.

                  (b)(1) This subsection applies if, in addition to this Plan, a
         Participant is covered under another qualified defined contribution
         plan maintained by the Employer that is a "Master or Prototype Plan," a
         welfare benefit fund (as defined in Code Section 419(e)) maintained by
         the Employer, an individual medical account (as defined in Code Section
         415(1)(2)) maintained by the Employer, or a simplified employee pension
         (as defined in Code Section 408(k)) maintained by the Employer, which
         provides "Annual Additions," during any Limitation Year. The "Annual
         Additions" which may be credited to a Participant's accounts under this
         Plan for any such Limitation Year shall not exceed the "Maximum
         Permissible Amount" reduced by the "Annual Additions" credited to a
         Participant's accounts under the other plans and 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 defined contribution plans and welfare benefit
         funds 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 accounts 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 welfare benefit
         funds for the Limitation Year will equal the "Maximum Permissible
         Amount," and any amount in excess of the "Maximum Permissible Amount"
         which would have been allocated to such Participant may be allocated to
         other Participants. If the "Annual Additions" with respect to the
         Participant under such other 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.

                           (2) Prior to determining the Participant's actual 415
                  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
                  415 Compensation for the Limitation Year, uniformly determined
                  for all Participants similarly situated.

                           (3) 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 415 Compensation for the Limitation Year.

                           (4) If, pursuant to Section 4.4(b)(2) or Section 4.5,
                  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, and then by "Annual Additions" to a plan subject to
                  Code Section 412, regardless of the actual allocation date.

                           (5) 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:

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

                                    (ii) the ratio of (1) the "Annual Additions"
                           allocated to the Participant for the Limitation Year
                           as of such date under this Plan to (2) the total
                           "Annual Additions" allocated to the Participant for
                           the Limitation Year as of such date under this and
                           all the other qualified defined contribution plans.

                           (6) Any "Excess Amount" attributed to this Plan will
                  be disposed of in the manner described in Section 4.5.

                  (c) If the Participant is covered under another qualified
         defined contribution plan maintained by the Employer which is not a
         "Master or Prototype Plan," "Annual Additions" which may be credited to
         the Participant's Combined Account under this Plan for any Limitation
         Year will be limited in accordance with Section 4.4(b), unless the
         Employer provides other limitations in the Adoption Agreement.

                  (d) For any Limitation Year beginning prior to the date the
         Code Section 415(e) limits are repealed with respect to this Plan (as
         specified in the Adoption Agreement for the GUST transitional rules),
         if the Employer

                                       22
<PAGE>
         maintains, or at any time maintained, a qualified defined benefit plan
         covering any Participant in this Plan, then the sum of the
         Participant's "Defined Benefit Plan Fraction" and "Defined Contribution
         Plan Fraction" may not exceed 1.0. In such event, the rate of accrual
         in the defined benefit plan will be reduced to the extent necessary so
         that the sum of the "Defined Contribution Fraction" and "Defined
         Benefit Fraction" will equal 1.0. However, in the Adoption Agreement
         the Employer may specify an alternative method under which the plans
         involved will satisfy the limitations of Code Section 415(e), including
         increased top heavy minimum benefits so that the combined limitation is
         1.25 rather than 1.0.

                  (e) For purposes of applying the limitations of Code Section
         415, the transfer of funds from one qualified plan to another is not an
         "Annual Addition." In addition, the following are not Employee
         contributions for the purposes of Section 4.4(f)(1)(b): (1) rollover
         contributions (as defined in Code Sections 402(c), 403(a)(4), 403(b)(8)
         and 408(d)(3)); (2) repayments of loans made to a Participant from the
         Plan; (3) repayments of distributions received by an Employee pursuant
         to Code Section 411 (a)(7)(B) (cash-outs); (4) repayments of
         distributions received by an Employee pursuant to Code Section
         411(a)(3)(D) (mandatory contributions); and (5) Employee contributions
         to a simplified employee pension excludable from gross income under
         Code Section 408(k)(6).

                  (f) For purposes of this Section, the following terms shall be
         defined as follows:

                           (1) "Annual Additions" means the sum credited to a
                  Participant's accounts for any Limitation Year of (a) Employer
                  contributions, (b) Employee contributions (except as provided
                  below), (c) forfeitures, (d) amounts allocated, after March
                  31, 1984, to an individual medical account, as defined in Code
                  Section 415(1)(2), which is part of a pension or annuity plan
                  maintained by the Employer, (e) amounts derived from
                  contributions paid or accrued after December 31, 1985, in
                  taxable years ending after such date, which are attributable
                  to post-retirement medical benefits allocated to the separate
                  account of a key employee (as defined in Code Section
                  419A(d)(3)) under a welfare benefit fund (as defined in Code
                  Section 419(e)) maintained by the Employer and (f) allocations
                  under a simplified employee pension. Except, however, the
                  Compensation percentage limitation referred to in paragraph
                  (f)(9)(ii) shall not apply to: (1) any contribution for
                  medical benefits (within the meaning of Code Section
                  419A(f)(2)) after separation from service which is otherwise
                  treated as an "Annual Addition," or (2) any amount otherwise
                  treated as an "Annual Addition" under Code Section 415(1)(1).
                  Notwithstanding the foregoing, for Limitation Years beginning
                  prior to January 1, 1987, only that portion of Employee
                  contributions equal to the lesser of Employee contributions in
                  excess of six percent (6%) of 415 Compensation or one-half of
                  Employee contributions shall be considered an "Annual
                  Addition."

                                    For this purpose, any Excess Amount applied
                  under Section 4.5 in the Limitation Year to reduce Employer
                  contributions shall be considered "Annual Additions" for such
                  Limitation Year.

                           (2) "Defined Benefit Fraction" means a fraction, the
                  numerator of which is the sum of the Participant's "Projected
                  Annual Benefits" under all the defined benefit plans (whether
                  or not terminated) maintained by the Employer, and the
                  denominator of which is the lesser of one hundred twenty-five
                  percent (125%) of the dollar limitation determined for the
                  Limitation Year under Code Sections 415(b)(1)(A) as adjusted
                  by Code Section 415(d) or one hundred forty percent (140%) of
                  the "Highest Average Compensation" including any adjustments
                  under Code Section 415(b).

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

                                    Notwithstanding the foregoing, for any Top
                  Heavy Plan Year, one hundred percent (100%) shall be
                  substituted for one hundred twenty-five percent (125%) unless
                  the extra top heavy minimum allocation or benefit is being
                  made pursuant to the Employer's specification in the Adoption
                  Agreement. However, for any Plan Year in which this Plan is a
                  Super Top Heavy Plan, one hundred percent (100%) shall always
                  be substituted for one hundred twenty-five percent (125%).

                           (3) Defined Contribution Dollar Limitation means
                  $30,000 as adjusted under Code Section 415(d).

                           (4) Defined Contribution Fraction means a fraction,
                  the numerator of which is the sum of the "Annual Additions" to
                  the Participant's accounts under all the defined contribution
                  plans (whether or not terminated) maintained by the Employer
                  for the current and all prior "Limitation Years," (including
                  the "Annual Additions" attributable to the Participant's
                  nondeductible voluntary employee contributions to any defined
                  benefit plans, whether or not terminated, maintained by the
                  Employer and the "Annual Additions" attributable to all
                  welfare benefit funds (as defined in Code Section 419(e)),
                  individual medical accounts (as defined in Code Section
                  415(1)(2)), and simplified employee pensions (as defined in
                  Code Section 408(k)) maintained by the Employer), and the
                  denominator of which is the sum of the "Maximum Aggregate

                                       23
<PAGE>
                  Amounts" for the current and all prior Limitation Years in
                  which the Employee had service with the Employer (regardless
                  of whether a defined contribution plan was maintained by the
                  Employer). The maximum aggregate amount in any Limitation Year
                  is the lesser of one hundred twenty-five percent (125%) of the
                  dollar limitation determined under Code Section 415(c)(1)(A)
                  as adjusted by Code Section 415(d) or thirty-five percent
                  (35%) of the Participant's 415 Compensation for such year.

                                    If the Employee was a Participant as of the
                  end of the first day of the first Limitation Year beginning
                  after December 31, 1986, in one or more defined contribution
                  plans maintained by the Employer which were in existence on
                  May 5, 1986, the numerator of this fraction will be adjusted
                  if the sum of this fraction and the "Defined Benefit Fraction"
                  would otherwise exceed 1.0 under the terms of this Plan. Under
                  the adjustment, an amount equal to the product of (1) the
                  excess of the sum of the fractions over 1.0 times (2) the
                  denominator of this fraction, will be permanently subtracted
                  from the numerator of this fraction. The adjustment is
                  calculated using the fractions as they would be computed as of
                  the end of the last Limitation Year beginning before January
                  1, 1987, and disregarding any changes in the terms and
                  conditions of the plan made after May 5, 1986, but using the
                  Code Section 415 limitation applicable to the first Limitation
                  Year beginning on or after January 1, 1987.

                                    For Limitation Years beginning prior to
                  January I, 1987, the "Annual Additions" shall not be
                  recomputed to treat all Employee contributions as "Annual
                  Additions."

                                    Notwithstanding the foregoing, for any Top
                  Heavy Plan Year, one hundred percent (100%) shall be
                  substituted for one hundred twenty-five percent (125%) unless
                  the extra top heavy minimum allocation or benefit is being
                  made pursuant to the Employers specification in the Adoption
                  Agreement. However, for any Plan Year in which this Plan is a
                  Super Top Heavy Plan, one hundred percent (100%) shall always
                  be substituted for one hundred twenty-five percent (125%).

                           (5) "Employer" means the Employer that adopts this
                  Plan and all Affiliated Employers, except that for purposes of
                  this Section, the determination of whether an entity is an
                  Affiliated Employer shall be made by applying Code Section
                  415(h).

                           (6) "Excess Amount" means the excess of the
                  Participant's "Annual Additions" for the Limitation Year over
                  the "Maximum Permissible Amount."

                           (7) "Highest Average Compensation" means the average
                  Compensation for the three (3) consecutive Years of Service
                  with the Employer while a Participant in the Plan that
                  produces the highest average. A Year of Service with the
                  Employer is the twelve (12) consecutive month period ending on
                  the last day of the Limitation Year.

                           (8) "Master or Prototype Plan" means a plan the form
                  of which is the subject of a favorable opinion letter from the
                  Internal Revenue Service.

                           (9) "Maximum Permissible Amount" means the maximum
                  Annual Addition that may be contributed or allocated to a
                  Participant's accounts under the Plan for any "Limitation
                  Year," which shall not exceed the lesser of:

                                    (i) the "Defined Contribution Dollar
                           Limitation;" or

                                    (ii) twenty-five percent (25%) of the
                           Participant's 415 Compensation for the "Limitation
                           Year."

                                    The Compensation Limitation referred to in
                           (ii) shall not apply to any contribution for medical
                           benefits (within the meaning of Code Sections 401(h)
                           or 419A(f)(2)) which is otherwise treated as an
                           "Annual Addition."

                                    If a short Limitation Year is created
                           because of an amendment changing the Limitation Year
                           to a different twelve (12) consecutive month period,
                           the "Maximum Permissible Amount" will not exceed the
                           "Defined Contribution Dollar Limitation" multiplied
                           by a fraction, the numerator of which is the number
                           of months in the short Limitation Year and the
                           denominator of which is twelve (12).

                           (10) "Projected Annual Benefit" means the annual
                  retirement benefit (adjusted to an actuarially equivalent
                  "straight life annuity" if such benefit is expressed in a form
                  other than a "straight life annuity" or qualified joint and
                  survivor annuity) to which the Participant would be entitled
                  under the terms of the plan assuming:

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

                                       24
<PAGE>
                                    (ii) the Participant's 415 Compensation for
                           the current Limitation Year and all other relevant
                           factors used to determine benefits under the Plan
                           will remain constant for all future Limitation Years.

                  For purposes of this subsection, "straight life annuity" means
                  an annuity that is payable in equal installments for the life
                  of the Participant that terminates upon the Participant's
                  death.

                  (g) Notwithstanding anything contained in this Section to the
         contrary, the limitations, adjustments and other requirements
         prescribed in this Section shall at all times comply with the
         provisions of Code Section 415 and the Regulations thereunder.

4.5      ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

                  Allocation of "Annual Additions" (as defined in Section 4.4)
to a Participant's Combined Account for a Limitation Year generally will cease
once the limits of Section 4.4 have been reached for such Limitation Year.
However, if as a result of the allocation of Forfeitures, a reasonable error in
estimating a Participant's annual 415 Compensation, 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 Participant under the limits of
Section 4.4, or other facts and circumstances to which Regulation 1.415-6(b)(6)
shall be applicable, the "Annual Additions" under this Plan would cause the
maximum provided in Section 4.4 to be exceeded, the "Excess Amount" will be
disposed of in one of the following manners, as uniformly determined by the Plan
Administrator for all Participants similarly situated:

                  (a) Any after-tax voluntary Employee contributions (plus
         attributable gains), to the extent they would reduce the Excess Amount,
         will be distributed to the Participant;

                  (b) If, after the application of subparagraph (a), an "Excess
         Amount" still exists, any unmatched Elective Deferrals (and for
         Limitation Years beginning after December 31, 1995, any gains
         attributable to such Elective Deferrals), to the extent they would
         reduce the Excess Amount, will be distributed to the Participant;

                  (c) To the extent necessary, matched Elective Deferrals and
         Employer matching contributions will be proportionately reduced from
         the Participant's Account. The Elective Deferrals (and for Limitation
         Years beginning after December 31, 1995, any gains attributable to such
         Elective Deferrals) will be distributed to the Participant and the
         Employer matching contributions (and for Limitation Years beginning
         after December 31, 1995, any gains attributable to such matching
         contributions) will be used to reduce the Employer's contributions in
         the next LimitationYear;

                  (d) If, after the application of subparagraphs (a), (b) and
         (c), 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
         (including any allocation of Forfeitures) for such Participant in the
         next Limitation Year, and each succeeding Limitation Year if necessary;

                  (e) If, after the application of subparagraphs (a), (b) and
         (c), an "Excess Amount" still exists, and the Participant is not
         covered by the Plan at the end of a Limitation Year, the "Excess
         Amount" will be held unallocated in a suspense account. The suspense
         account will be applied to reduce future Employer contributions
         (including allocation of any Forfeitures) for all remaining
         Participants in the next Limitation Year, and each succeeding
         Limitation Year if necessary; and

                  (f) If a suspense account is in existence at any time during a
         Limitation Year pursuant to this Section, no investment gains and
         losses shall be allocated to such suspense account. 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 Participants' Accounts before any Employer contributions
         or any Employee contributions may be made to the Plan for that
         Limitation Year. Except as provided in (a), (b) and (c) above, "Excess
         Amounts" may not be distributed to Participants or Former Participants.

4.6      ROLLOVERS

                  (a) If elected in the Adoption Agreement and with the consent
         of the Administrator, the Plan may accept a "rollover," provided the
         "rollover" will not jeopardize the tax-exempt status of the Plan or
         create adverse tax consequences for the Employer. The amounts rolled
         over shall be set up in a separate account herein referred to as a
         "Participant's Rollover Account." Such account shall be fully Vested at
         all times and shall not be subject to forfeiture for any reason. For
         purposes of this Section, the term Participant shall include any
         Eligible Employee who is not yet a Participant, if, pursuant to the
         Adoption Agreement, "rollovers" are permitted to be accepted from
         Eligible Employees. In addition, for purposes of this Section the term
         Participant shall also include former Employees if the Employer and
         Administrator consent to accept "rollovers" of distributions made to
         former Employees from any plan of the Employer.

                  (b) Amounts in a Participant's Rollover Account shall be held
         by the Trustee pursuant to the provisions of this Plan and may not be
         withdrawn by, or distributed to the Participant, in whole or in part,
         except as elected in the Adoption Agreement and subsection (c) below.
         The Trustee shall have no duty or responsibility to inquire as to the

                                       25
<PAGE>
         propriety of the amount, value or type of assets transferred, nor to
         conduct any due diligence with respect to such assets; provided,
         however, that such assets are otherwise eligible to be held by the
         Trustee under the terms of this Plan.

                  (c) At Normal Retirement Date, or such other date when the
         Participant or Eligible Employee or such Participant's or Eligible
         Employee's Beneficiary shall be entitled to receive benefits, the
         Participants Rollover Account shall be used to provide additional
         benefits to the Participant or the Participant's Beneficiary. Any
         distribution of amounts held in a Participant's Rollover Account shall
         be made in a manner which is consistent with and satisfies the
         provisions of Sections 6.5 and 6.6, including, but not limited to, all
         notice and consent requirements of Code Sections 411(a)(11) and 417 and
         the Regulations thereunder. Furthermore, such amounts shall be
         considered to be part of a Participant's benefit in determining whether
         an involuntary cash-out of benefits may be made without Participant
         consent.

                  (d) The Administrator may direct that rollovers made after a
         Valuation Date be segregated into a separate account for each
         Participant until such time as the allocations pursuant to this Plan
         have been made, at which time they may remain segregated, invested as
         part of the general Trust Fund or, if elected in the Adoption
         Agreement, directed by the Participant.

                  (e) For purposes of this Section, the term "qualified plan"
         shall mean any tax qualified plan under Code Section 401(a), or any
         other plans from which distributions are eligible to be rolled over
         into this Plan pursuant to the Code. The term "rollover" means: (i)
         amounts transferred to this Plan in a direct rollover made pursuant to
         Code Section 401(a)(31) from another "qualified plan"; (ii)
         distributions received by an Employee from other "qualified plans"
         which are eligible for tax-free rollover to a "qualified plan" and
         which are transferred by the Employee to this Plan within sixty (60)
         days following receipt thereof; (iii) amounts transferred to this Plan
         from a conduit individual retirement account provided that the conduit
         individual retirement account has no assets other than assets which (A)
         were previously distributed to the Employee by another "qualified plan"
         (B) were eligible for tax-free rollover to a "qualified plan" and (C)
         were deposited in such conduit individual retirement account within
         sixty (60) days of receipt thereof; (iv) amounts distributed to the
         Employee from a conduit individual retirement account meeting the
         requirements of clause (iii) above, and transferred by the Employee to
         this Plan within sixty (60) days of receipt thereof from such conduit
         individual retirement account; and (v) any other amounts which are
         eligible to be rolled over to this Plan pursuant to the Code.

                  (f) Prior to accepting any "rollovers" to which this Section
         applies, the Administrator may require the Employee to establish (by
         providing opinion of counsel or otherwise) that the amounts to be
         rolled over to this Plan meet the requirements of this Section.

4.7      PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

                  (a) With the consent of the Administrator, amounts may be
         transferred (within the meaning of Code Section 414(1)) to this Plan
         from other tax qualified plans under Code Section 401(a), provided the
         plan from which such funds are transferred permits the transfer to be
         made and the transfer will not jeopardize the tax-exempt status of the
         Plan or Trust or create adverse tax consequences for the Employer.
         Prior to accepting any transfers to which this Section applies, the
         Administrator may require an opinion of counsel that the amounts to be
         transferred meet the requirements of this Section. The amounts
         transferred shall be set up in a separate account herein referred to as
         a "Participant's Transfer Account." Furthermore, for Vesting purposes,
         the Participant's Transfer Account shall be treated as a separate
         "Participant's Account."

                  (b) Amounts in a Participant's Transfer Account shall be held
         by the Trustee pursuant to the provisions of this Plan and may not be
         withdrawn by, or distributed to the Participant, in whole or in part,
         except as elected in the Adoption Agreement and subsection (d) below,
         provided the restrictions of subsection (c) below and Section 6.15 are
         satisfied. The Trustee shall have no duty or responsibility to inquire
         as to the propriety of the amount, value or type of assets transferred,
         nor to conduct any due diligence with respect to such assets; provided,
         however, that such assets are otherwise eligible to be held by the
         Trustee under the terms of this Plan.

                  (c) Except as permitted by Regulations (including Regulation
         1.411 (d)-4), amounts attributable to elective contributions (as
         defined in Regulation 1.401(k)-1(g)(3)), including amounts treated as
         elective contributions, which are transferred from another qualified
         plan in a plan-to-plan transfer (other than a direct rollover) shall be
         subject to the distribution limitations provided for in Regulation
         1.401(k)-1(d).

                  (d) At Normal Retirement Date, or such other date when the
         Participant or the Participant's Beneficiary shall be entitled to
         receive benefits, the Participant's Transfer Account shall be used to
         provide additional benefits to the Participant or the Participant's
         Beneficiary. Any distribution of amounts held in a Participant's
         Transfer Account shall be made in a manner which is consistent with and
         satisfies the provisions of Sections 6.5 and 6.6, including, but not
         limited to, all notice and consent requirements of Code Sections
         411(a)(11) and 417 and the Regulations thereunder. Furthermore, such
         amounts shall be considered to be part of a Participant's benefit in
         determining whether an involuntary cash-out of benefits may be made
         without Participant consent.

                  (e) The Administrator may direct that Employee transfers made
         after a Valuation Date be segregated into a separate account for each
         Participant until such time as the allocations pursuant to this Plan
         have been made, at

                                       26
<PAGE>
         which time they may remain segregated, invested as part of the general
         Trust Fund or, if elected in the Adoption Agreement, directed by the
         Participant.

                  (f) Notwithstanding anything herein to the contrary, a
         transfer directly to this Plan from another qualified plan (or a
         transaction having the effect of such a transfer) shall only be
         permitted if it will not result in the elimination or reduction of any
         "Section 411 (d)(6) protected benefit" as described in Section 8.1(e).

4.8      VOLUNTARY EMPLOYEE CONTRIBUTIONS

                  (a) Except as provided in subsection 4.8(b) below, this Plan
         will not accept after-tax voluntary Employee contributions. If this is
         an amendment to a Plan that had previously allowed after-tax voluntary
         Employee contributions, then this Plan will not accept after-tax
         voluntary Employee contributions for Plan Years beginning after the
         Plan Year in which this Plan is adopted by the Employer.

                  (b) For 401(k) Plans, if elected in the Adoption Agreement,
         each Participant who is eligible to make Elective Deferrals may, in
         accordance with nondiscriminatory procedures established by the
         Administrator, elect to make after-tax voluntary Employee contributions
         to this Plan. Such contributions must generally be paid to the Trustee
         within a reasonable period of time after being received by the
         Employer.

                  (c) The balance in each Participant's Voluntary Contribution
         Account shall be fully Vested at all times and shall not be subject to
         Forfeiture for any reason.

                  (d) A Participant may elect at any time to withdraw after-tax
         voluntary Employee contributions from such Participant's Voluntary
         Contribution Account and the actual earnings thereon in a manner which
         is consistent with and satisfies the provisions of Section 6.5,
         including, but not limited to, all notice and consent requirements of
         Code Sections 411(a)(11) and 417 and the Regulations thereunder. If the
         Administrator maintains sub-accounts with respect to after-tax
         voluntary Employee contributions (and earnings thereon) which were made
         on or before a specified date, a Participant shall be permitted to
         designate which sub-account shall be the source for the withdrawal.
         Forfeitures of Employer contributions shall not occur solely as a
         result of an Employee's withdrawal of after-tax voluntary Employee
         contributions.

                  In the event a Participant has received a hardship
         distribution pursuant to Regulation 1.401(k)-1(d)(2) (iii)(B) from any
         plan maintained by the Employer, then the Participant shall be barred
         from making any after-tax voluntary Employee contributions for a period
         of twelve (l2) months after receipt of the hardship distribution.

                  (e) At Normal Retirement Date, or such other date when the
         Participant or the Participant's Beneficiary is entitled to receive
         benefits, the Participant's Voluntary Contribution Account shall be
         used to provide additional benefits to the Participant or the
         Participant's Beneficiary.

                  (f) To the extent a Participant has previously made mandatory
         Employee contributions under prior provisions of this Plan, such
         contributions will be treated as after-tax voluntary Employee
         contributions.

4.9      QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS

                  (a) If this is an amendment to a Plan that previously
         permitted deductible voluntary Employee contributions, then each
         Participant who made "Qualified Voluntary Employee Contributions"
         within the meaning of Code Section 219(e)(2) as it existed prior to the
         enactment of the Tax Reform Act of 1986, shall have such contributions
         held in a separate Qualified Voluntary Employee Contribution Account
         which shall be fully Vested at all times. Such contributions, however,
         shall not be permitted for taxable years beginning after December 31,
         1986.

                  (b) A Participant may, upon written request delivered to the
         Administrator, make withdrawals from such Participant's Qualified
         Voluntary Employee Contribution Account. Any distribution shall be made
         in a manner which is consistent with and satisfies the provisions of
         Section 6.5, including, but not limited to, all notice and consent
         requirements of Code Sections 411(a)(11) and 417 and the Regulations
         thereunder.

                  (c) At Normal Retirement Date, or such other date when the
         Participant or the Participant's Beneficiary is entitled to receive
         benefits, the Qualified Voluntary Employee Contribution Account shall
         be used to provide additional benefits to the Participant or the
         Participant's Beneficiary.

4.10     DIRECTED INVESTMENT ACCOUNT

                  (a) If elected in the Adoption Agreement, all Participants may
         direct the Trustee as to the investment of all or a portion of their
         individual account balances as set forth in the Adoption Agreement and
         within limits set by the Employer. Participants may direct the Trustee,
         in writing (or in such other form which is acceptable to the Trustee),
         to invest their accounts in specific assets, specific funds or other
         investments permitted under the Plan and the Participant Direction
         Procedures. That portion of the account of any Participant that is
         subject to investment direction of such Participant will be considered
         a Participant Directed Account.

                                       27
<PAGE>
                   (b) The Administrator will establish a Participant Direction
         Procedure, to be applied in a uniform and nondiscriminatory manner,
         setting forth the permissible investment options under this Section,
         how often changes between investments may be made, and any other
         limitations and provisions that the Administrator may impose on a
         Participant's right to direct investments.

                  (c) The Administrator may, in its discretion, include or
         exclude by amendment or other action from the Participant Direction
         Procedures such instructions, guidelines or policies as it deems
         necessary or appropriate to ensure proper administration of the Plan,
         and may interpret the same accordingly.

                  (d) As of each Valuation Date, all Participant Directed
         Accounts shall be charged or credited with the net earnings, gains,
         losses and expenses as well as any appreciation or depreciation in the
         market value using publicly listed fair market values when available or
         appropriate as follows:

                           (1) to the extent the assets in a Participant
                  Directed Account are accounted for as pooled assets or
                  investments, the allocation of earnings, gains and losses of
                  each Participant's Account shall be based upon the total
                  amount of funds so invested in a manner proportionate to the
                  Participant's share of such pooled investment; and

                           (2) to the extent the assets in a Participant
                  Directed Account are accounted for as segregated assets, the
                  allocation of earnings, gains on and losses from such assets
                  shall be made on a separate and distinct basis.

                  (e) Investment directions will be processed as soon as
         administratively practicable after proper investment directions are
         received from the Participant. No guarantee is made by the Plan,
         Employer, Administrator or Trustee that investment directions will be
         processed on a daily basis, and no guarantee is made in any respect
         regarding the processing time of an investment direction.
         Notwithstanding any other provision of the Plan, the Employer,
         Administrator or Trustee reserves the right to not value an investment
         option on any given Valuation Date for any reason deemed appropriate by
         the Employer, Administrator or Trustee. Furthermore, the processing of
         any investment transaction may be delayed for any legitimate business
         reason (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, and correction for errors or omissions or the errors or
         omissions of any service provider). The processing date of a
         transaction will be binding for all purposes of the Plan and considered
         the applicable Valuation Date for an investment transaction.

                  (f) If the Employer has elected in the Adoption Agreement that
         it intends to operate any portion of this Plan as an Act Section 404(c)
         plan, the Participant Direction Procedures should provide an
         explanation of the circumstances under which Participants and their
         Beneficiaries may give investment instructions, including but not
         limited to, the following.

                           (1) the conveyance of instructions by the
                  Participants and their Beneficiaries to invest Participant
                  Directed Accounts in a Directed Investment Option;

                           (2) the name, address and phone number of the
                  Fiduciary (and, if applicable, the person or persons
                  designated by the Fiduciary to act on its behalf) responsible
                  for providing information to the Participant or a Beneficiary
                  upon request relating to the Directed Investment Options;

                           (3) applicable restrictions on transfers to and from
                  any Designated Investment Alternative;

                           (4) any restrictions on the exercise of voting,
                  tender and similar rights related to a Directed Investment
                  Option by the Participants or their Beneficiaries;

                           (5) a description of any transaction fees and
                  expenses which affect the balances in Participant Directed
                  Accounts in connection with the purchase or sale of a Directed
                  Investment Option; and

                           (6) general procedures for the dissemination of
                  investment and other information relating to the Designated
                  Investment Alternatives as deemed necessary or appropriate,
                  including but not limited to a description of the following:

                                    (i) the investment vehicles available under
                           the Plan, including specific information regarding
                           any Designated Investment Alternative;

                                    (ii) any designated Investment Managers; and

                                    (iii) a description of the additional
                           information that may be obtained upon request from
                           the Fiduciary designated to provide such information.

                                       28
<PAGE>
                  (g) With respect to those assets in a Participant's Directed
         Account, the Participant or Beneficiary shall direct the Trustee with
         regard to any voting, tender and similar rights associated with the
         ownership of such assets (hereinafter referred to as the "Stock
         Rights") as follows based on the election made in the Adoption
         Agreement;

                           (1) each Participant or Beneficiary shall direct the
                  Trustee to vote or otherwise exercise such Stock Rights in
                  accordance with the provisions, conditions and terms of any
                  such Stock Rights;

                           (2) such directions shall be provided to the Trustee
                  by the Participant or Beneficiary in accordance with the
                  procedure as established by the Administrator and the Trustee
                  shall vote or otherwise exercise such Stock Rights with
                  respect to which it has received directions to do so under
                  this Section; and

                           (3) to the extent to which a Participant or
                  Beneficiary does not instruct the Trustee to vote or otherwise
                  exercise such Stock Rights, such Participants or Beneficiaries
                  shall be deemed to have directed the Trustee that such Stock
                  Rights remain nonvoted and unexercised.

                  (h) Any information regarding investments available under the
         Plan, to the extent not required to be described in the Participant
         Direction Procedures, may be provided to Participants in one or more
         documents (or in any other form, including, but not limited to,
         electronic media) which are separate from the Participant Direction
         Procedures and are not thereby incorporated by reference into this
         Plan.

4.11     INTEGRATION IN MORE THAN ONE PLAN

                  If the Employer maintains qualified retirement plans that
provide for permitted disparity (integration), the provisions of Section
4.3(b)(4) will apply. Furthermore, if the Employer maintains two or more
standardized paired plans, only one plan may provide for permitted disparity.

4.12     QUALIFIED MILITARY SERVICE

                  Notwithstanding any provisions of this Plan to the contrary,
effective as of the later of December 12, 1994, or the Effective Date of the
Plan, contributions, benefits and service credit with respect to qualified
military service will be provided in accordance with Code Section 414(u).
Furthermore, loan repayments may be suspended under this Plan as permitted under
Code Section 414(u)(4).

                                    ARTICLE V
                                   VALUATIONS

5.1      VALUATION OF THE TRUST FUND

                  The Administrator shall direct the Trustee, as of each
Valuation Date to determine the net worth of the assets comprising the Trust
Fund as it exists on the Valuation Date. In determining such net worth, the
Trustee shall value the assets comprising the Trust Fund at their fair market
value (or their contractual value in the case of a Contract or Policy) as of the
Valuation Date and may deduct all expenses for which the Trustee has not yet
been paid by the Employer or the Trust Fund. The Trustee may update the value of
any shares held in a Participant Directed Account by reference to the number of
shares held on behalf of the Participant, priced at the market value as of the
Valuation Date.

5.2      METHOD OF VALUATION

                  In determining the fair market value of securities held in the
Trust Fund which are listed on a registered stock exchange, the Administrator
shall direct the Trustee to value the same at the prices they were last traded
on such exchange preceding the close of business on the Valuation Date. If such
securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the
securities shall be valued at the prices at which they were last traded prior to
the Valuation Date. Any unlisted security held in the Trust Fund shall be valued
at its bid price next preceding the close of business on the Valuation Date,
which bid price shall be obtained from a registered broker or an investment
banker. In determining the fair market value of assets other than securities for
which trading or bid prices can be obtained, the Trustee may appraise such
assets itself, or in its discretion, employ one or more appraisers for that
purpose and rely on the values established by such appraiser or appraisers.

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1      DETERMINATION OF BENEFITS UPON RETIREMENT

                  Every Participant may terminate employment with the Employer
and retire for purposes hereof on the Participant's Normal Retirement Date or
Early Retirement Date. However, a Participant may postpone the termination of
employment with the Employer to a later date, in which event the participation
of such Participant in the Plan, including the right to receive allocations
pursuant to Section 4.3, shall continue until such Participant's Retirement
Date. Upon a Participant's Retirement Date, or if elected in the Adoption
Agreement, the attainment of Normal Retirement Date without termination of

                                       29
<PAGE>
employment with the Employer, or as soon thereafter as is practicable, the
Administrator shall direct the distribution, at the election of the Participant,
of the Participant's entire Vested interest in the Plan in accordance with
Section 6.5.

6.2      DETERMINATION OF BENEFITS UPON DEATH

                  (a) Upon the death of a Participant before the Participant's
         Retirement Date or other termination of employment, all amounts
         credited to such Participant's Combined Account shall, if elected in
         the Adoption Agreement, become fully Vested. The Administrator shall
         direct, in accordance with the provisions of Sections 6.6 and 6.7, the
         distribution of the deceased Participant's Vested accounts to the
         Participant's Beneficiary.

                  (b) Upon the death of a Former Participant, the Administrator
         shall direct, in accordance with the provisions of Sections 6.6 and
         6.7, the distribution of any remaining Vested amounts credited to the
         accounts of such deceased Former Participant to such Former
         Participant's Beneficiary.

                  (c) The Administrator may require such proper proof of death
         and such evidence of the right of any person to receive payment of the
         value of the account of a deceased Participant or Former Participant as
         the Administrator may deem desirable. The Administrator's determination
         of death and of the right of any person to receive payment shall be
         conclusive.

                  (d) Unless otherwise elected in the manner prescribed in
         Section 6.6, the Beneficiary of the Pre-Retirement Survivor Annuity
         shall be the Participant's surviving spouse. Except, however, the
         Participant may designate a Beneficiary other than the spouse for the
         Pre-Retirement Survivor Annuity if:

                           (1) the Participant and the Participant's spouse have
                  validly waived the Pre-Retirement Survivor Annuity in the
                  manner prescribed in Section 6.6, and the spouse has waived
                  the right to be the Participant's Beneficiary,

                           (2) the Participant is legally separated or has been
                  abandoned (within the meaning of local law) and the
                  Participant has a court order to such effect (and there is no
                  "qualified domestic relations order" as defined in Code
                  Section 414(p) which provides otherwise),

                           (3) the Participant has no spouse, or

                           (4) the spouse cannot be located.

                           In such event, the designation of a Beneficiary shall
         be made on a form satisfactory to the Administrator. A Participant may
         at any time revoke a designation of a Beneficiary or change a
         Beneficiary by filing written (or in such other form as permitted by
         the IRS) notice of such revocation or change with the Administrator.
         However, the Participant's spouse must again consent in writing (or in
         such other form as permitted by the IRS) to any change in Beneficiary
         unless the original consent acknowledged that the spouse had the right
         to limit consent only to a specific Beneficiary and that the spouse
         voluntarily elected to relinquish such right.

                  (e) A Participant may, at any time, designate a Beneficiary
         for death benefits, if any, payable under the Plan that are in excess
         of the Pre-Retirement Survivor Annuity without the waiver or consent of
         the Participant's spouse. In the event no valid designation of
         Beneficiary exists, or if the Beneficiary is not alive at the time of
         the Participant's death, the death benefit will be paid in the
         following order of priority, unless the Employer specifies a different
         order of priority in an addendum to the Adoption Agreement, to:

                           (1) The Participant's surviving spouse;

                           (2) The Participant's children, including adopted
                  children, per stirpes;

                           (3) The Participant's surviving parents, in equal
                  shares; or

                           (4) The Participant's estate.

         If the Beneficiary does not predecease the Participant, but dies prior
         to distribution of the death benefit, the death benefit will be paid to
         the Beneficiary's estate.

                  (f) Notwithstanding anything in this Section to the contrary,
         if a Participant has designated the spouse as a Beneficiary, then a
         divorce decree or a legal separation that relates to such spouse shall
         revoke the Participant's designation of the spouse as a Beneficiary
         unless the decree or a qualified domestic relations order (within the
         meaning of Code Section 414(p)) provides otherwise or a subsequent
         Beneficiary designation is made.

                  (g) If the Plan provides an insured death benefit and a
         Participant dies before any insurance coverage to which the Participant
         is entitled under the Plan is effected, the death benefit from such
         insurance coverage shall be limited to the premium which was or
         otherwise would have been used for such purpose.

                                       30
<PAGE>
                  (h) In the event of any conflict between the terms of this
         Plan and the terms of any Contract issued hereunder, the Plan
         provisions shall control.

6.3      DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

                  In the event of a Participant's Total and Permanent Disability
prior to the Participant's Retirement Date or other termination of employment,
all amounts credited to such Participant's Combined Account shall, if elected in
the Adoption Agreement, become fully Vested. In the event of a Participant's
Total and Permanent Disability, the Administrator, in accordance with the
provisions of Sections 6.5 and 6.7, shall direct the distribution to such
Participant of the entire Vested interest in the Plan.

6.4      DETERMINATION OF BENEFITS UPON TERMINATION

                  (a) If a Participant's employment with the Employer is
         terminated for any reason other than death, Total and Permanent
         Disability, or retirement, then such Participant shall be entitled to
         such benefits as are provided herein.

                           Distribution of the funds due to a Terminated
         Participant shall be made on the occurrence of an event which would
         result in the distribution had the Terminated Participant remained in
         the employ of the Employer (upon the Participant's death, Total and
         Permanent Disability, Early or Normal Retirement). However, at the
         election of the Participant, the Administrator shall direct that the
         entire Vested portion of the Terminated Participant's Combined Account
         be payable to such Terminated Participant provided the conditions, if
         any, set forth in the Adoption Agreement have been satisfied. Any
         distribution under this paragraph shall be made in a manner which is
         consistent with and satisfies the provisions of Section 6.5, including
         but not limited to, all notice and consent requirements of Code
         Sections 411(a)(11) and 417 and the Regulations thereunder.

                           Regardless of whether distributions in kind are
         permitted, in the event the amount of the Vested portion of the
         Terminated Participant's Combined Account equals or exceeds the fair
         market value of any insurance Contracts, the Trustee, when so directed
         by the Administrator and agreed to by the Terminated Participant, shall
         assign, transfer, and set over to such Terminated Participant all
         Contracts on such Terminated Participant's life in such form or with
         such endorsements, so that the settlement options and forms of payment
         are consistent with the provisions of Section 6.5. In the event that
         the Terminated Participant's Vested portion does not at least equal the
         fair market value of the Contracts, if any, the Terminated Participant
         may pay over to the Trustee the sum needed to make the distribution
         equal to the value of the Contracts being assigned or transferred, or
         the Trustee, pursuant to the Participant's election, may borrow the
         cash value of the Contracts from the Insurer so that the value of the
         Contracts is equal to the Vested portion of the Terminated
         Participant's Combined Account and then assign the Contracts to the
         Terminated Participant.

                           Notwithstanding the above, unless otherwise elected
         in the Adoption Agreement, if the value of a Terminated Participant's
         Vested benefit derived from Employer and Employee contributions does
         not exceed $5,000 (or, $3,500 for distributions made prior to the later
         of the first day of the first Plan Year beginning on or after August 5,
         1997, or the date specified in the Adoption Agreement) the
         Administrator shall direct that the entire Vested benefit be paid to
         such Participant in a single lump-sum without regard to the consent of
         the Participant or the Participant's spouse. A Participant's Vested
         benefit shall not include Qualified Voluntary Employee Contributions
         within the meaning of Code Section 72(o)(5)(B) for Plan Years beginning
         prior to January I, 1989. Furthermore, the determination of whether the
         $5,000 (or, if applicable, $3,500) threshold has been exceeded is
         generally based on the value of the Vested benefit as of the Valuation
         Date preceding the date of the distribution. However, if the "lookback
         rule" applies, the applicable threshold is deemed to be exceeded if the
         Vested benefit exceeded the applicable threshold at the time of any
         prior distribution. The "lookback rule" generally applies to all
         distributions made prior to March 22, 1999. With respect to
         distributions made on or after March 22, 1999, the "lookback rule"
         applies if either (1) the provisions of Section 6.12 do not apply or
         (2) a Participant has begun to receive distributions pursuant to an
         optional form of benefit under which at least one scheduled periodic
         distribution has not yet been made, and if the value of the
         Participant's benefit, determined at the time of the first distribution
         under that optional form of benefit exceeded the applicable threshold.
         However, the Plan does not fail to satisfy the requirements of this
         paragraph if, prior to the adoption of this Prototype Plan, the
         "lookback rule" was applied to all distributions. Notwithstanding the
         preceding, the "lookback rule" will not apply to any distributions made
         on or after October 17, 2000.

                  (b) The Vested portion of any Participant's Account shall be a
         percentage of such Participant's Account determined on the basis of the
         Participant's number of Years of Service (or Periods of Service if the
         Elapsed Time Method is elected) according to the vesting schedule
         specified in the Adoption Agreement. However, a Participant's entire
         interest in the Plan shall be non-forfeitable upon the Participant's
         Normal Retirement Age (if the Participant is employed by the Employer
         on or after such date).

                  (c) For any Top Heavy Plan Year, the minimum top heavy vesting
         schedule elected by the Employer in the Adoption Agreement will
         automatically apply to the Plan. The minimum top heavy vesting schedule
         applies to all benefits within the meaning of Code Section 411(a)(7)
         except those attributable to Employee contributions, including benefits
         accrued before the effective date of Code Section 416 and benefits
         accrued before the Plan became top heavy. Further, no decrease in a
         Participant's Vested percentage shall occur in the event the Plan's
         status as top heavy changes for any Plan Year. However, this Section
         does not apply to the account balances of any Employee who does not

                                       31
<PAGE>
         have an Hour of Service after the Plan has initially become top heavy
         and the Vested percentage of such Employee's Participant's Account
         shall be determined without regard to this Section 6.4(c).

                           If in any subsequent Plan Year the Plan ceases to be
         a Top Heavy Plan, then unless a specific Plan amendment is made to
         provide otherwise, the Administrator will continue to use the vesting
         schedule in effect while the Plan was a Top Heavy Plan.

                  (d) Upon the complete discontinuance of the Employer's
         contributions to the Plan (if this is a profit sharing plan) or upon
         any full or partial termination of the Plan, all amounts then credited
         to the account of any affected Participant shall become 100% Vested and
         shall not thereafter be subject to Forfeiture.

                  (e) If this is an amended or restated Plan, then
         notwithstanding the vesting schedule specified in the Adoption
         Agreement, the Vested percentage of a Participant's Account shall not
         be less than the Vested percentage attained as of the later of the
         effective date or adoption date of this amendment and restatement. The
         computation of a Participant's nonforfeitable percentage of such
         Participant's interest in the Plan shall not be reduced as the result
         of any direct or indirect amendment to this Article, or due to changes
         in the Plan's status as a Top Heavy Plan. Furthermore, if the Plans
         vesting schedule is amended, then the amended schedule will only apply
         to those Participants who complete an Hour of Service after the
         effective date of the amendment.

                  (f) If the Plan's vesting schedule is amended, or if the Plan
         is amended in any way that directly or indirectly affects the
         computation of the Participant's nonforfeitable percentage or if the
         Plan is deemed amended by an automatic change to a top heavy vesting
         schedule, then each Participant with at least three (3) Years of
         Service (or Periods of Service if the Elapsed Time Method is elected)
         as of the expiration date of the election period may elect to have such
         Participant's nonforfeitable percentage computed under the Plan without
         regard to such amendment or change. If a Participant fails to make such
         election, then such Participant shall be subject to the new vesting
         schedule. The Participant's election period shall commence on the
         adoption date of the amendment and shall end sixty (60) days after the
         latest of:

                  (1) the adoption date of the amendment;

                  (2) the effective date of the amendment; or

                  (3) the date the Participant receives written notice of the
         amendment from the Employer or Administrator.

                  (g) In determining Years of Service or Periods of Service for
         purposes of vesting under the Plan, Years of Service or Periods of
         Service shall be excluded as elected in the Adoption Agreement.

6.5      DISTRIBUTION OF BENEFITS

                  (a)(1) Unless otherwise elected as provided below, a
         Participant who is married on the Annuity Starting Date and who does
         not die before the Annuity Starting Date shall receive the value of all
         Plan benefits in the form of a Joint and Survivor Annuity. The Joint
         and Survivor Annuity is an annuity that commences immediately and shall
         be equal in value to a single life annuity. Such joint and survivor
         benefits following the Participant's death shall continue to the spouse
         during the spouse's lifetime at a rate equal to either fifty percent
         (50%), seventy-five percent (75%) (or, sixty-six and two-thirds percent
         (66 2/3%) if the Insurer used to provide the annuity does not offer a
         joint and seventy-five percent (75%) annuity), or one hundred percent
         (100%) of the rate at which such benefits were payable to the
         Participant. Unless otherwise elected in the Adoption Agreement, a
         joint and fifty percent (50%) survivor annuity shall be considered the
         designated qualified Joint and Survivor Annuity and the normal form of
         payment for the purposes of this Plan. However, the Participant may,
         without spousal consent, elect an alternative Joint and Survivor
         Annuity, which alternative shall be equal in value to the designated
         qualified Joint and Survivor Annuity. An unmarried Participant shall
         receive the value of such Participant's benefit in the form of a life
         annuity. Such unmarried Participant, however, may elect to waive the
         life annuity. The election must comply with the provisions of this
         Section as if it were an election to waive the Joint and Survivor
         Annuity by a married Participant, but without fulfilling the spousal
         consent requirement. The Participant may elect to have any annuity
         provided for in this Section distributed upon the attainment of the
         "earliest retirement age" under the Plan. The "earliest retirement age"
         is the earliest date on which, under the Plan, the Participant could
         elect to receive retirement benefits.

                           (2) Any election to waive the Joint and Survivor
                  Annuity must be made by the Participant in writing (or in such
                  other form as permitted by the IRS) during the election period
                  and be consented to in writing (or in such other form as
                  permitted by the IRS) by the Participant's spouse. If the
                  spouse is legally incompetent to give consent, the spouse's
                  legal guardian, even if such guardian is the Participant, may
                  give consent. Such election shall designate a Beneficiary (or
                  a form of benefits) that may not be changed without spousal
                  consent (unless the consent of the spouse expressly permits
                  designations by the Participant without the requirement of
                  further consent by the spouse). Such spouse's consent shall be
                  irrevocable and must acknowledge the effect of such election
                  and be witnessed by a Plan representative or a notary public.
                  Such consent shall not be required if it is established to the
                  satisfaction of the Administrator that the required consent
                  cannot be obtained because there is no spouse, the spouse
                  cannot be located, or other circumstances that may be

                                       32
<PAGE>
                  prescribed by Regulations. The election made by the
                  Participant and consented to by such Participant's spouse may
                  be revoked by the Participant in writing (or in such other
                  form as permitted by the IRS) without the consent of the
                  spouse at any time during the election period. A revocation of
                  a prior election shall cause the Participant's benefits to be
                  distributed as a Joint and Survivor Annuity. The number of
                  revocations shall not be limited. Any new election must comply
                  with the requirements of this paragraph. A former spouse's
                  waiver shall not be binding on a new spouse.

                           (3) The election period to waive the Joint and
                  Survivor Annuity shall be the ninety (90) day period ending on
                  the Annuity Starting Date.

                           (4) For purposes of this Section, spouse or surviving
                  spouse means the spouse or surviving spouse of the
                  Participant, provided that a former spouse will be treated as
                  the spouse or surviving spouse and a current spouse will not
                  be treated as the spouse or surviving spouse to the extent
                  provided under a qualified domestic relations order as
                  described in Code Section 414(p).

                           (5) With regard to the election, except as otherwise
                  provided herein, the Administrator shall provide to the
                  Participant no less than thirty (30) days and no more than
                  ninety (90) days before the Annuity Starting Date a written
                  (or such other form as permitted by the IRS) explanation of:

                                    (i) the terms and conditions of the Joint
                           and Survivor Annuity,

                                    (ii) the Participant's right to make and the
                           effect of an election to waive the Joint and Survivor
                           Annuity,

                                    (iii) the right of the Participant's spouse
                           to consent to any election to waive the Joint and
                           Survivor Annuity, and

                           (iv) the right of the Participant to revoke such
                           election, and the effect of such revocation.

                           (6) Any distribution provided for in this Section
                  made on or after December 31, 1996, may commence less than
                  thirty (30) days after the notice required by Code Section
                  417(a)(3) is given provided the following requirements are
                  satisfied:

                                    (i) the Administrator clearly informs the
                           Participant that the Participant has a right to a
                           period of thirty (30) days after receiving the notice
                           to consider whether to waive the Joint and Survivor
                           Annuity and to elect (with spousal consent) a form of
                           distribution other than a 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 seven (7) day period
                           that begins the day after the explanation of the
                           Joint and Survivor Annuity is provided to the
                           Participant;

                                    (iii) the Annuity Starting Date is after the
                           time that the explanation of the Joint and Survivor
                           Annuity is provided to the Participant. However, the
                           Annuity Starting Date may be before the date that any
                           affirmative distribution election is made by the
                           Participant and before the date that the distribution
                           is permitted to commence under (iv) below; and

                                    (iv) distribution in accordance with the
                           affirmative election does not commence before the
                           expiration of the seven (7) day period that begins
                           the day after the explanation of the Joint and
                           Survivor Annuity is provided to the Participant.

                  (b) In the event a married Participant duly elects pursuant to
         paragraph (a)(2) above not to receive the benefit in the form of a
         Joint and Survivor Annuity, or if such Participant is not married, in
         the form of a life annuity, the Administrator, pursuant to the election
         of the Participant, shall direct the distribution to a Participant or
         Beneficiary any amount to which the Participant or Beneficiary is
         entitled under the Plan in one or more of the following methods which
         are permitted pursuant to the Adoption Agreement:

                           (1) One lump-sum payment in cash or in property that
                  is allocated to the accounts of the Participant at the time of
                  the distribution;

                           (2) Partial withdrawals;

                           (3) Payments over a period certain in monthly,
                  quarterly, semiannual, or annual cash installments. In order
                  to provide such installment payments, the Administrator may
                  (A) segregate the aggregate amount thereof in a separate,
                  federally insured savings account, certificate of deposit in a
                  bank or savings and loan association, money market certificate
                  or other liquid short-term security or (B) purchase a
                  nontransferable annuity contract for a term certain (with no
                  life contingencies) providing for such payment. The period
                  over

                                       33
<PAGE>
                  which such payment is to be made shall not extend beyond the
                  Participant's life expectancy (or the life expectancy of the
                  Participant and the Participant's designated Beneficiary);

                           (4) Purchase of or providing an annuity. However,
                  such annuity may not be in any form that will provide for
                  payments over a period extending beyond either the life of the
                  Participant (or the lives of the Participant and the
                  Participant's designated Beneficiary) or the life expectancy
                  of the Participant for the life expectancy of the Participant
                  and the Participant's designated Beneficiary).

                  (c) Benefits may not be paid without the Participant's and the
         Participant's spouse's consent if the present value of the
         Participant's Joint and Survivor Annuity derived from Employer and
         Employee contributions exceeds, or has ever exceeded, $5,000 (or
         $3,500, for distributions made prior to the later of the first day of
         the first Plan Year beginning after August 5, 1997, or the date
         specified in the Adoption Agreement) and the benefit is "immediately
         distributable." However, spousal consent is not required if the
         distribution will made in the form a Qualified Joint and Survivor
         Annuity and the benefit is "immediately distributable." 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 later
         of the Participant's Normal Retirement Age or age 62.

                  If the value of the Participant's benefit derived from
         Employer and Employee contributions does not exceed, and has never
         exceeded at the time of any prior distribution, $5,000 (or, if
         applicable, $3,500), then the Administrator will distribute such
         benefit in a lump-sum without such Participant's consent. No
         distribution may be made under the preceding sentence after the Annuity
         Starting Date unless the Participant and the Participant's spouse
         consent in writing (or in such other form as permitted by the IRS) to
         such distribution. Any consent required under this paragraph must be
         obtained not more than ninety (90) days before commencement of the
         distribution and shall be made in a manner consistent with Section
         6.5(a)(2). Notwithstanding the preceding, the "lookback rule" (which
         provides that if the present value at the time of a prior distribution
         exceeded the applicable dollar threshold, then the present value at any
         subsequent time is deemed to exceed the threshold) will not apply to
         any distributions made on or after October 17, 2000.

                  (d) The following rules will apply with respect to the consent
         requirements set forth in subsection (c):

                           (1) No consent shall be valid unless the Participant
                  has received a general description of the material features
                  and an explanation of the relative values of the optional
                  forms of benefit available under the Plan that would satisfy
                  the notice requirements of Code Section 417;

                           (2) The Participant must be informed of the right to
                  defer receipt of the distribution. If a Participant fails to
                  consent, it shall be deemed an election to defer the
                  commencement of payment of any benefit. However, any election
                  to defer the receipt of benefits shall not apply with respect
                  to distributions that are required under Section 6.5(e);

                           (3) Notice of the rights specified under this
                  paragraph shall be provided no less than thirty (30) days and
                  no more than ninety (90) days before the Annuity Starting
                  Date;

                           (4) Written (or such other form as permitted by the
                  IRS) consent of the Participant to the distribution must not
                  be made before the Participant receives the notice and must
                  not be made more than ninety (90) days before the Annuity
                  Starting Date; and

                           (5) No consent shall be valid if a significant
                  detriment is imposed under the Plan on any Participant who
                  does not consent to the distribution.

                  (e) Notwithstanding any provision in the Plan to the contrary,
         for Plan Years beginning after December 31, 1996, the distribution of a
         Participant's benefits, whether under the Plan or through the purchase
         of an annuity Contract, shall be made in accordance with the following
         requirements and shall otherwise comply with Code Section 401(a)(9) and
         the Regulations thereunder (including Regulation 1.401(a)(9)-2):

                           (1) A Participant's benefits will be distributed or
                  must begin to be distributed not later than the Participant's
                  "required beginning date." Alternatively, distributions to a
                  Participant must begin no later than the Participant's
                  "required beginning date" and must be made over the life of
                  the Participant (or the lives of the Participant and the
                  Participant's designated Beneficiary) or the life expectancy
                  of the Participant (or the life expectancies of the
                  Participant and the Participant's designated Beneficiary) in
                  accordance with Regulations. However, if the distribution is
                  to be in the form of a joint and survivor annuity or single
                  life annuity, then distributions must begin no later than the
                  "required beginning date" and must be made over the life of
                  the Participant (or the lives of the Participant and the
                  Participant's designated Beneficiary) in accordance with
                  Regulations.

                           (2) The "required beginning date" for a Participant
                  who is a "five percent (5%) owner" with respect to the Plan
                  Year ending in the calendar year in which such Participant
                  attains age 70 1/2 means April 1st of the calendar year
                  following the calendar year in which the Participant attains
                  age 70 1/2. Once distributions have

                                       34
<PAGE>

                  begun to a "five percent (5%) owner" under this subsection,
                  they must continue to be distributed, even if the Participant
                  ceases to be a "five percent (5%) owner" in a subsequent year.

                           (3) The "required beginning date" for a Participant
                  other than a "five percent (5%) owner" means, unless the
                  Employer has elected to continue the pre-SBJPA rules in the
                  Adoption Agreement, April 1st of the calendar year following
                  the later of the calendar year in which the Participant
                  attains age 70 1/2 or the calendar year in which the
                  Participant retires.

                           (4) If the election is made to continue the pre-SBJPA
                  rules, then except as provided below, the "required beginning
                  date" is April 1st of the calendar year following the calendar
                  year in which a Participant attains age 70 1/2.

                                    (i) However, the "required beginning date"
                           for a Participant who had attained age 70 1/2 before
                           January 1, 1988, and was not a five percent (5%)
                           owner (within the meaning of Code Section 416) at any
                           time during the Plan Year ending with or within the
                           calendar year in which the Participant attained age
                           66 1/2or any subsequent Plan Year, is April 1st of
                           the calendar year following the calendar in which the
                           Participant retires.

                                    (ii) Notwithstanding (i) above, the
                           "required beginning date" for a Participant who was a
                           five percent (5%) owner (within the meaning of Code
                           Section 416) at any time during the five (5) Plan
                           Year period ending in the calendar year in which the
                           Participant attained age 70 1/2 is April 1st of the
                           calendar year in which the Participant attained age
                           70 1/2. In the case of a Participant who became a
                           five percent (5%) owner during any Plan Year after
                           the calendar year in which the Participant attained
                           age 70 1/2, the "required beginning date" is April
                           1st of the calendar year following the calendar year
                           in which such subsequent Plan Year ends.

                           (5) If this is an amendment or restatement of a plan
                  that contained the pre-SBJPA rules and an election is made to
                  use the post-SBJPA rules, then the transition rules elected in
                  the Adoption Agreement will apply.

                           (6) Except as otherwise provided herein, "five
                  percent (5%) owner" means, for purposes of this Section, a
                  Participant who is a five percent (5%) owner as defined in
                  Code Section 416 at any time during the Plan Year ending with
                  or within the calendar year in which such owner attains age 70
                  1/2.

                           (7) Distributions to a Participant and such
                  Participant's Beneficiaries will only be made in accordance
                  with the incidental death benefit requirements of Code Section
                  401(a)(9)(G) and the Regulations thereunder.

                           (8) For purposes of this Section, the life expectancy
                  of a Participant and/or a Participant's spouse (other than in
                  the case of a life annuity) shall or shall not be redetetmined
                  annually as elected in the Adoption Agreement and in
                  accordance with Regulations. If the Participant or the
                  Participant's spouse may elect, pursuant to the Adoption
                  Agreement, to have life expectancies recalculated, then the
                  election, once made shall be irrevocable. If no election is
                  made by the time distributions must commence, then the life
                  expectancy of the Participant and the Participant's spouse
                  shall not be subject to recalculation. Life expectancy and
                  joint and last survivor life expectancy shall be computed
                  using the return multiples in Tables V and VI of Regulation
                  Section 1.72-9.

                           (9) With respect to distributions under the Plan made
                  for calendar years beginning on or after January 1, 2001, or
                  if later, the date specified in the Adoption Agreement, the
                  Plan will apply the minimum distribution requirements of Code
                  Section 401(a)(9) in accordance with the Regulations under
                  section 401(a)(9) that were proposed on January 17, 2001,
                  notwithstanding any provision of the Plan to the contrary.
                  This amendment shall continue in effect until the end of the
                  last calendar year beginning before the effective date of
                  final Regulations under section 401(a)(9) or such other date
                  as may be specified in guidance published by the Internal
                  Revenue Service.

                  However, if the date specified in the Adoption Agreement is a
                  date in 2001 other than January l, 2001, then with respect to
                  distributions under the Plan made on or after such date 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
                  section 401(a)(9) that were proposed on January 17, 2001,
                  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 the specified date 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
                  the specified date 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. This amendment shall continue in effect
                  until the end of the last calendar year beginning before the
                  effective date of final Regulations under section 401(a)(9) or
                  such other date as may be specified in guidance published by
                  the Internal Revenue Service.

                                       35
<PAGE>
                  (f) All annuity Contracts under this Plan shall be
         non-transferable when distributed. Furthermore, the terms of any
         annuity Contract purchased and distributed to a Participant or spouse
         shall comply with all of the requirements of this Plan.

                  (g) Subject to the spouse's right of consent afforded under
         the Plan, the restrictions imposed by this Section shall not apply if a
         Participant has, prior to January 1, 1984, made a written designation
         to have retirement benefits paid in an alternative method acceptable
         under Code Section 401 (a) as in effect prior to the enactment of the
         Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA).

                  (h) If a distribution is made to a Participant who has not
         severed employment and who is not fully Vested in the Participant's
         Account, and the Participant may increase the Vested percentage in such
         account, then at any relevant time the Participant's Vested portion of
         the account will be equal to an amount ("X") determined by the formula:

                           X equals P (AB plus D) - D

                           For purposes of applying the formula: P is the Vested
         percentage at the relevant time, AB is the account balance at the
         relevant time, D is the amount of distribution, and the relevant time
         is the time at which, under the Plan, the Vested percentage in the
         account cannot increase.

                           However, the Employer may attach an addendum to the
         Adoption Agreement to provide that a separate account shall be
         established for the Participant's interest in the Plan as of the time
         of the distribution, and at any relevant time the Participant's Vested
         portion of the separate account will be equal to an amount determined
         as follows: P (AB plus (R x D)) - (R x D) where R is the ratio of the
         account balance at the relevant time to the account balance after
         distribution and the other terms have the same meaning as in the
         preceding paragraph. Any amendment to change the formula in accordance
         with the preceding sentence shall not be considered an amendment which
         causes this Plan to become an individually designed Plan.

                  (i) If this is a Plan amendment that eliminates or restricts
         the ability of a Participant to receive payment of the Participant's
         interest in the Plan under a particular optional form of benefit, then
         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 Act
         requirements at 29 CFR 2520. 104b-3 relating to a summary of material
         modifications or (ii) the first day of the second Plan Year following
         the Plan Year in which the amendment is adopted.

6.6      DISTRIBUTION OF BENEFITS UPON DEATH

                  (a) Unless otherwise elected as provided below, a Vested
         Participant who dies before the Annuity Starting Date and who has a
         surviving spouse shall have the Pre-Retirement Survivor Annuity paid to
         the surviving spouse. The Participant's spouse may direct that payment
         of the Pre-Retirement Survivor Annuity commence within a reasonable
         period after the Participant's death. If the spouse does not so direct,
         payment of such benefit will commence at the time the Participant would
         have attained the later of Normal Retirement Age or age 62. However,
         the spouse may elect a later commencement date. Any distribution to the
         Participant's spouse shall be subject to the rules specified, in
         Section 6.6(h).

                  (b) Any election to waive the Pre-Retirement Survivor Annuity
         before the Participant's death must be made by the Participant in
         writing (or in such other form as permitted by the IRS) during the
         election period and shall require the spouse's irrevocable consent in
         the same manner provided for in Section 6.5(a)(2). Further, the
         spouse's consent must acknowledge the specific nonspouse Beneficiary.
         Notwithstanding the foregoing, the nonspouse Beneficiary need not be
         acknowledged, provided the consent of the spouse acknowledges that the
         spouse has the right to limit consent only to a specific Beneficiary
         and that the spouse voluntarily elects to relinquish such right.

                  (c) The election period to waive the Pre-Retirement Survivor
         Annuity shall begin on the first day of the Plan Year in which the
         Participant attains age 35 and end on the date of the Participant's
         death. An earlier waiver (with spousal consent) may be made provided a
         written (or such other form as permitted by the IRS) explanation of the
         Pre-Retirement Survivor Annuity is given to the Participant and such
         waiver becomes invalid at the beginning of the Plan Year in which the
         Participant turns age 35. In the event a Participant separates from
         service prior to the beginning of the election period, the election
         period shall begin on the date of such separation from service.

                  (d) With regard to the election, the Administrator shall
         provide each Participant within the applicable election period, with
         respect to such Participant (and consistent with Regulations), a
         written (or such other form as permitted by the IRS) explanation of the
         Pre-Retirement Survivor Annuity containing comparable information to
         that required pursuant to Section 6.5(a)(5). For the purposes of this
         paragraph, the term "applicable period" means, with respect to a
         Participant, whichever of the following periods ends last:

                           (1) The period beginning with the first day of the
                  Plan Year in which the Participant attains age 32 and ending
                  with the close of the Plan Year preceding the Plan Year in
                  which the Participant attains age 35;

                                       36
<PAGE>
                           (2) A reasonable period after the individual becomes
                  a Participant;

                           (3) A reasonable period ending after the Plan no
                  longer fully subsidizes the cost of the Pre-Retirement
                  Survivor Annuity with respect to the Participant; or

                           (4) A reasonable period ending after Code Section
                  401(a)(11) applies to the Participant.

                           For purposes of applying this subsection, a
         reasonable period ending after the enumerated events described in (2),
         (3) and (4) is the end of the two (2) year period beginning one (1)
         year prior to the date the applicable event occurs, and ending one (1)
         year after that date. In the case of a Participant who separates from
         service before the Plan Year in which age 35 is attained, notice shall
         be provided within the two (2) year period beginning one (1) year prior
         to separation and ending one (1) year after separation. If such a
         Participant thereafter returns to employment with the Employer, the
         applicable period for such Participant shall be redetermined.

                  (e) The Pre-Retirement Survivor Annuity provided for in this
         Section shall apply only to Participants who are credited with an Hour
         of Service on or after August 23, 1984. Former Participants who are not
         credited with an Hour of Service on or after August 23, 1984, shall be
         provided with rights to the Pre-Retirement Survivor Annuity in
         accordance with Section 303(e)(2) of the Retirement Equity Act of 1984.

                  (f) If the value of the Pre-Retirement Survivor Annuity
         derived from Employer and Employee contributions does not exceed, and
         has never exceeded at the time of any prior distribution, $5,000 (or,
         $3,500 for distributions made prior to the later of the first day of
         the first Plan Year beginning after August 5, 1997, or the date
         specified in the Adoption Agreement) the Administrator shall direct the
         distribution of such amount to the Participant's spouse as soon as
         practicable. No distribution may be made under the preceding sentence
         after the Annuity Starting Date unless the spouse consents in writing
         (or in such other form as permitted by the IRS). If the value exceeds,
         or has ever exceeded at the time of any prior distribution, $5,000 (or,
         if applicable, $3,500), an immediate distribution of the entire amount
         may be made to the surviving spouse, provided such surviving spouse
         consents in writing (or in such other form as permitted by the IRS) to
         such distribution. Any consent required under this paragraph must be
         obtained not more than ninety (90) days before commencement of the
         distribution and shall be made in a manner consistent with Section
         6.5(a)(2). Notwithstanding the preceding, the "lookback rule" (which
         provides that if the present value at the time of a prior distribution
         exceeded the applicable dollar threshold, then the present value at any
         subsequent time is deemed to exceed the threshold) will not apply to
         any distributions made on or after October 17, 2000.

                  (g) Death benefits may be paid to a Participant's Beneficiary
         in one of the following optional forms of benefits subject to the rules
         specified in Section 6.6(h) and the elections made in the Adoption
         Agreement. Such optional forms of distributions may be elected by the
         Participant in the event there is an election to waive the
         Pre-Retirement Survivor Annuity, and for any death benefits in excess
         of the Pre-Retirement Survivor Annuity. However, if no optional form of
         distribution was elected by the Participant prior to death, then the
         Participant's Beneficiary may elect the form of distribution:

                           (1) One lump-sum payment in cash or in property that
                  is allocated to the accounts of the Participant at the time of
                  the distribution.

                           (2) Partial withdrawals.

                           (3) Payment in monthly, quarterly, semi-annual, or
                  annual cash installments over a period to be determined by the
                  Participant or the Participant's Beneficiary. In order to
                  provide such installment payments, the Administrator may (A)
                  segregate the aggregate amount thereof in a separate,
                  federally insured savings account, certificate of deposit in a
                  bank or savings and loan association, money market certificate
                  or other liquid short-term security or (B) purchase a
                  nontransferable annuity contract for a term certain (with no
                  life contingencies) providing for such payment. After periodic
                  installments commence, the Beneficiary shall have the right to
                  reduce the period over which such periodic installments shall
                  be made, and the cash amount of such periodic installments
                  shall be adjusted accordingly.

                           (4) In the form of an annuity over the life
                  expectancy of the Beneficiary.

                           (5) If death benefits in excess of the Pre-Retirement
                  Survivor Annuity are to be paid to the surviving spouse, such
                  benefits may be paid pursuant to (1), (2) or (3) above, or
                  used to purchase an annuity so as to increase the payments
                  made pursuant to the Pre-Retirement Survivor Annuity.

                  (h) Notwithstanding any provision in the Plan to the contrary,
         distributions upon the death of a Participant shall be made in
         accordance with the following requirements and shall otherwise comply
         with Code Section 401(a)(9) and the Regulations thereunder.

                           (1) If it is determined, pursuant to Regulations,
                  that the distribution of a Participant's interest has begun
                  and the Participant dies before the entire interest has been
                  distributed, the remaining portion of such

                                       37
<PAGE>
                  interest shall be distributed at least as rapidly as under the
                  method of distribution elected pursuant to Section 6.5 as of
                  the date of death.

                           (2) If a Participant dies before receiving any
                  distributions of the interest in the Plan or before
                  distributions are deemed to have begun pursuant to
                  Regulations, then the death benefit shall be distributed to
                  the Participant's Beneficiaries in accordance with the
                  following rules subject to the elections made in the Adoption
                  Agreement and subsections 6.6(h)(3) and 6.6(i) below:

                                    (i) The entire death benefit shall be
                           distributed to the Participant's Beneficiaries by
                           December 31st of the calendar year in which the fifth
                           anniversary of the Participant's death occurs;

                                    (ii) The 5-year distribution requirement of
                           (i) above shall not apply to any portion of the
                           deceased Participant's interest which is payable to
                           or for the benefit of a designated Beneficiary. In
                           such event, such portion shall be distributed over
                           the life of such designated Beneficiary (or over a
                           period not extending beyond the life expectancy of
                           such designated Beneficiary) provided such
                           distribution begins not later than December 31st of
                           the calendar year immediately following the calendar
                           year in which the Participant died (or such later
                           date as may be prescribed by Regulations);

                                    (iii) However, in the event the
                           Participant's spouse (determined as of the date of
                           the Participant's death) is the designated
                           Beneficiary, the provisions of (ii) above shall apply
                           except that the requirement that distributions
                           commence within one year of the Participant's death
                           shall not apply. In lieu thereof, distributions must
                           commence on or before the later of: (1) December 31st
                           of the calendar year immediately following the
                           calendar year in which the Participant died: or (2)
                           December 31st of the calendar year in which the
                           Participant would have attained age 70 1/2. If the
                           surviving spouse dies before distributions to such
                           spouse begin, then the 5-year distribution
                           requirement of this Section shall apply as if the
                           spouse was the Participant.

                           (3) Notwithstanding subparagraph (2) above, or any
                  elections made in the Adoption Agreement, if a Participant's
                  death benefits are to be paid in the form of a Pre-Retirement
                  Survivor Annuity, then distributions to the Participant's
                  surviving spouse must commence on or before the later of: (1)
                  December 31st of the calendar year immediately following the
                  calendar year in which the Participant died, or (2) December
                  31st of the calendar year in which the Participant would have
                  attained age 70 1/2.

                  (i) For purposes of Section 6.6(h)(2), the election by a
         designated Beneficiary to be excepted from the 5-year distribution
         requirement (if permitted in the Adoption Agreement) must be made no
         later than December 31st of the calendar year following the calendar
         year of the Participant's death. Except, however, with respect to a
         designated Beneficiary who is the Participant's surviving spouse, the
         election must be made by the earlier of: (1) December 31st of the
         calendar year immediately following the calendar year in which the
         Participant died or, if later, December 31st of the calendar year in
         which the Participant would have attained age 70 1/2; or (2) December
         31st of the calendar year which contains the fifth anniversary of the
         date of the Participant's death. An election by a designated
         Beneficiary must be in writing (or in such other form as permitted by
         the IRS) and shall be irrevocable as of the last day of the election
         period stated herein. In the absence of an election by the Participant
         or a designated Beneficiary, the 5-year distribution requirement shall
         apply.

                  (j) For purposes of this Section, the life expectancy of a
         Participant and a Participant's spouse (other than in the case of a
         life annuity) shall or shall not be redetermined annually as elected in
         the Adoption Agreement and in accordance with Regulations. If the
         Participant may elect, pursuant to the Adoption Agreement, to have life
         expectancies recalculated, then the election, once made shall be
         irrevocable. If no election is made by the time distributions must
         commence, then the life expectancy of the Participant and the
         Participant's spouse shall not be subject to recalculation. Life
         expectancy and joint and last survivor life expectancy shall be
         computed using the return multiples in Tables V and VI of Regulation
         Section 1.72-9.

                  (k) For purposes of this Section, any amount paid to a child
         of the Participant will be treated as if it had been paid to the
         surviving spouse if the amount becomes payable to the surviving spouse
         when the child reaches the age of majority.

                  (l) In the event that less than one hundred percent (100%) of
         a Participant's interest in the Plan is distributed to such
         Participant's spouse, the portion of the distribution attributable to
         the Participant's Voluntary Contribution Account shall be in the same
         proportion that the Participant's Voluntary Contribution Account bears
         to the Participant's total interest in the Plan.

                  (m) Subject to the spouse's right of consent afforded under
         the Plan, the restrictions imposed by this Section shall not apply if a
         Participant has, prior to January 1, 1984, made a written designation
         to have death benefits paid in an alternative method acceptable under
         Code Section 401 (a) as in effect prior to the enactment of the Tax
         Equity and Fiscal Responsibility Act of 1982 (TEFRA).

                                       38
<PAGE>
6.7      TIME OF DISTRIBUTION

                  Except as limited by Sections 6.5 and 6.6, whenever a
distribution is to be made, or a series of payments are to commence, the
distribution or series of payments may be made or begun on such date or as soon
thereafter as is practicable. However, unless a Former Participant elects in
writing to defer the receipt of benefits (such election may not result in a
death benefit that is more than incidental), the payment of benefits shall begin
not later than the sixtieth (60th) day after the close of the Plan Year in which
the latest of the following events occurs: (a) the date on which the Participant
attains the earlier of age 65 or the Normal Retirement Age specified herein; (b)
the tenth (10th) anniversary of the year in which the Participant commenced
participation in the Plan; or (c) the date the Participant terminates service
with the Employer.

                  Notwithstanding the foregoing, the failure of a Participant
and, if applicable, the Participant's spouse, to consent to a distribution that
is "immediately distributable" (within the meaning of Section 6.5(d)), shall be
deemed to be an election to defer the commencement of payment of any benefit
sufficient to satisfy this Section.

6.8      DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

                  In the event a distribution is to be made to a minor or
incompetent Beneficiary, then the Administrator may direct that such
distribution be paid to the legal guardian, or if none in the case of a minor
Beneficiary, to a parent of such Beneficiary, or to the custodian for such
Beneficiary under the Uniform Gift to Minors Act or Gift to Minors Act, if such
is permitted by the laws of the state in which said Beneficiary resides. Such a
payment to the legal guardian, custodian or parent of a minor or incompetent
Beneficiary shall fully discharge the Trustee, Employer, and Plan from further
liability on account thereof.

6.9      LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

                  In the event that all, or any portion, of the distribution
payable to a Participant or Beneficiary hereunder shall, at the later of the
Participant's attainment of age 62 or Normal Retirement Age, remain unpaid
solely by reason of the inability of the Administrator, after sending a
registered letter, return receipt requested, to the last known address, and
after further diligent effort, to ascertain the whereabouts of such Participant
or Beneficiary, the amount so distributable shall be treated as a Forfeiture
pursuant to the Plan. Notwithstanding the foregoing, if the value of a
Participant's Vested benefit derived from Employer and Employee contributions
does not exceed $5,000, then the amount distributable may be treated as a
Forfeiture at the time it is determined that the whereabouts of the Participant
or the Participant's Beneficiary can not be ascertained. In the event a
Participant or Beneficiary is located subsequent to the Forfeiture, such benefit
shall be restored, first from Forfeitures, if any, and then from an additional
Employer contribution, if necessary. Upon Plan termination, the portion of the
distributable amount that is an "eligible rollover distribution" as defined in
Plan Section 6.14(b)(1) may be paid directly to an individual retirement account
described in Code Section 408(a) or an individual retirement annuity described
in Code Section 408(b). However, regardless of the preceding, a benefit that is
lost by reason of escheat under applicable state law is not treated as a
Forfeiture for purposes of this Section nor as an impermissible forfeiture under
the Code.

6.10     IN-SERVICE DISTRIBUTION

                  For Profit Sharing Plans and 401(k) Profit Sharing Plans, if
elected in the Adoption Agreement, at such time as the conditions set forth in
the Adoption Agreement have been satisfied, then the Administrator, at the
election of a Participant who has not severed employment with the Employer,
shall direct the distribution of up to the entire Vested amount then credited to
the accounts as elected in the Adoption Agreement maintained on behalf of such
Participant. In the event that the Administrator makes such a distribution, the
Participant shall continue to be eligible to participate in time Plan on the
same basis as any other Employee. Any distribution made pursuant to this Section
shall be made in a manner consistent with Section 6.5, including, but not
limited to, all notice and consent requirements of Code Sections 411 (a)(11) and
417 and the Regulations thereunder. Furthermore, if an in-service distribution
is permitted from more than one account type, the Administrator may determine
any ordering of a Participant's in-service distribution from such accounts.

6.11     ADVANCE DISTRIBUTION FOR HARDSHIP

                  (a) For Profit Sharing Plans and 401 (k) Plans (except to the
         extent Section 12.9 applies), if elected in the Adoption Agreement, the
         Administrator, at the election of the Participant, shall direct the
         distribution to any Participant in any one Plan Year up to the lesser
         of 100% of the Vested interest of the Participant's Combined Account
         valued as of the last Valuation Date or the amount necessary to satisfy
         the immediate and heavy financial need of the Participant. Any
         distribution made pursuant to this Section shall be deemed to be made
         as of the first day of the Plan Year or, if later, the Valuation Date
         immediately preceding the date of distribution, and the account from
         which the distribution is made shall be reduced accordingly. Withdrawal
         under this Section shall be authorized only if the distribution is for
         an immediate and heavy financial need. The Administrator will determine
         whether there is an immediate and heavy financial need based on the
         facts and circumstances. An immediate and heavy financial need
         includes, but is not limited to, a distribution for one of the
         following:

                  (1) Medical expenses described in Code Section 213(d) incurred
                  by the Participant, the Participant's spouse, or any of the
                  Participant's dependents (as defined in Code Section 152) or
                  necessary for these persons to obtain medical care as
                  described in Code Section 213(d);

                                       39
<PAGE>
                  (2) Costs directly related to the purchase (excluding mortgage
                  payments) of a principal residence for the Participant;

                  (3) Funeral expenses for a member of the Participant's family;

                  (4) Payment of tuition, related educational fees, and room and
                  board expenses, for the next twelve (12) months of post-
                  secondary education for the Participant, the Participant's
                  spouse, children, or dependents (as defined in Code
                  Section 152); or

                  (5) Payments necessary to prevent the eviction of the
                  Participant from the Participant's principal residence or
                  foreclosure on the mortgage on that residence.

                  (b) If elected in the Adoption Agreement, no distribution
         shall be made pursuant to this Section from the Participant's Account
         until such Account has become fully Vested. Furthermore, if a hardship
         distribution is permitted from more than one account type, the
         Administrator may determine any ordering of a Participant's hardship
         distribution from such accounts.

                  (c) Any distribution made pursuant to this Section shall be
         made in a manner which is consistent with and satisfies the provisions
         of Section 6.5, including, but not limited to, all notice and consent
         requirements of Code Sections 411(a)(11) and 417 and the Regulations
         thereunder.

6.12     SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS

                  (a) The provisions of this Section apply to a Participant in a
         Profit Sharing Plan or 401(k) Profit Sharing Plan to the extent elected
         in the Adoption Agreement.

                  (b) If an election is made to not offer life annuities is a
        form of distribution, then a Participant shall be prohibited from
        electing benefits in the form of a life annuity and the Joint and
        Survivor Annuity provisions of Section 6.5 shall not apply.

                  (c) Notwithstanding anything in Sections 6.2 and 6.6 to the
        contrary, upon the death of a Participant, the automatic form of
        distribution will be a lump-sum rather than a Qualified Pre-Retirement
        Survivor Annuity. Furthermore, the Participant's spouse will be the
        Beneficiary of the Participant's entire Vested interest in the Plan
        unless an election is made to waive the spouse as Beneficiary. The other
        provisions in Section 6.2 shall be applied by treating the death benefit
        in this subsection as though it is a Qualified Pre-Retirement Survivor
        Annuity.

                  (d) Except to the extent otherwise provided in this Section,
        the provisions of Sections 6.2, 6.5 and 6.6 regarding spousal consent
        shall be inoperative with respect to this Plan.

                  (e) If a distribution is one to which Code Sections 401(a)(11)
        and 417 do not apply, such distribution may commence less than thirty
        (30) days after the notice required under Regulation 1.411 (a)-11 (c) is
        given, provided that:

                  (1) the Plan Administrator clearly informs the Participant
                  that the Participant has a right to a period of at least
                  thirty (30) days after the notice to consider the decision of
                  whether or not to elect a distribution (and, if applicable, a
                  particular distribution option), and

                  (2) the Participant, after receiving the notice, affirmatively
                  elects a distribution.

6.13     QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

                  All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
"alternate payee" under a "qualified domestic relations order." Furthermore, a
distribution to an "alternate payee" shall be permitted if such distribution is
authorized by a "qualified domestic relations order," even if the affected
Participant has not reached the "earliest retirement age" under the Plan. For
the purposes of this Section, "alternate payee," "qualified domestic relations
order" and "earliest retirement age" shall have the meanings set forth under
Code Section 414(p).

6.14     DIRECT ROLLOVERS

                  (a) 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 Administrator to have any portion of an "eligible
         rollover distribution" that is equal to at least $500 paid directly to
         an "eligible retirement plan" specified by the "distributee" in a
         "direct rollover."

                                       40
<PAGE>
                  (b) For purposes of this Section, the following definitions
         shall apply:

                  (1) An "eligible rollover distribution" means any distribution
                  described in Code Section 402(c)(4) and generally includes any
                  distribution of all or any portion of the balance to the
                  credit of the distributes, except that an "eligible rollover
                  distribution" does not include: 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 (10) years or more; any distribution to the
                  extent such distribution is required under Code Section
                  401(a)(9); 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); for distributions made after December
                  31, 1998, any hardship distribution described in Code Section
                  401(k)(2)(B)(i)(IV); and any other distribution reasonably
                  expected to total less than $200 during a year.

                  (2) An "eligible retirement plan" is 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
                  plan 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.

                  (3) A "distributee" includes 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.

                  (4) A "direct rollover" is a payment by the Plan to the
                  "eligible retirement plan" specified by the "distributee."

6.15     TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN

                  (a) This Section shall be effective as of the following date:

                  (1) for Plans not entitled to extended reliance as described
                  in Revenue Ruling 94-76, the first day of the first Plan Year
                  beginning on or after December 12, 1994, or if later, 90 days
                  after December 12, 1994; or

                  (2) for Plans entitled to extended reliance as described in
                  Revenue Ruling 94-76, as of the first day of the first Plan
                  Year following the Plan Year in which the extended reliance
                  period applicable to the Plan ends. However, in the event of a
                  transfer of assets to the Plan from a money purchase plan that
                  occurs after the date of the most recent determination letter,
                  the effective date of the amendment shall be the date
                  immediately preceding the date of such transfer of assets.

                  (b) Notwithstanding any provision of this Plan to the
         contrary, to the extent that any optional form of benefit under this
         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(1), to this Plan from a money purchase
         pension plan qualified under Code Section 401 (a) (other than any
         portion of those assets and liabilities attributable to after-tax
         voluntary Employee contributions or to a direct or indirect rollover
         contribution).

6.16     ELECTIVE TRANSFERS OF BENEFITS TO OTHER PLANS

                  (a) If a voluntary, fully-informed election is made by a
         Participant, then if the conditions set forth herein are satisfied, a
         Participant's entire benefit may be transferred between qualified plans
         (other than any direct rollover described in Q&A-3 of Regulation
         1.401(a)(31)-1). As an alternative to the transfer, the Participant may
         elect to retain the Participant's "Section 411(d)(6) protected
         benefits" under the Plan (or, if the plan is terminating, to receive
         any optional form of benefit for which the Participant is eligible
         under the plan as required by Code Section 411(d)(6)). A transfer
         between qualified plans may only be made pursuant to this subsection if
         the following additional requirements are met:

                           (i) The transfer occurs at a time at which the
                           participant's benefits are distributable. A
                           Participant's benefits are distributable on a
                           particular date if, on that date, the Participant is
                           eligible, under the terms of the Plan, to receive an
                           immediate distribution of these benefits (e.g., in
                           the form of an immediately commencing annuity) from
                           that plan under provisions of the plan not
                           inconsistent with Code Section 401(a);

                           (ii) For transfers that occur on or after January 1,
                           2002, the transfer occurs at a time at which the
                           Participant is not eligible to receive an immediate
                           distribution of the participant's entire

                                       41
<PAGE>
                           nonforfeitable accrued benefit in a single-sum
                           distribution that would consist entirely of an
                           eligible rollover distribution within the meaning of
                           Code Section 401(a)(31)(C);

                           (iii) The participant is fully Vested in the
                           transferred benefit in the transferee plan;

                           (iv) In the case of a transfer from a defined
                           contribution plan to a defined benefit plan, the
                           defined benefit plan provides a minimum benefit, for
                           each Participant whose benefits are transferred,
                           equal to the benefit, expressed as an annuity payable
                           at normal retirement age, that is derived solely on
                           the basis of the amount transferred with respect to
                           such Participant; and

                           (v) The amount of the benefit transferred, together
                           with the amount of any contemporaneous Code Section
                           401(a)(31) direct rollover to the transferee plan,
                           equals the Participant's entire nonforfeitable
                           accrued benefit under the Plan.

                  (b) If a voluntary, fully-informed election is made by a
         Participant, then if the conditions set forth herein are satisfied, a
         Participant's entire benefit may be transferred between qualified
         defined contribution plans (other than any direct rollover described in
         Q&A-3 of Regulation 1.401(a)(31)-1). As an alternative to the transfer,
         the Participant may elect to retain the Participant's "Section
         411(d)(6) protected benefits" under the Plan (or, if the plan is
         terminating, to receive any optional form of benefit for which the
         Participant is eligible under the plan as required by Code Section
         411(d)(6)). A transfer between qualified plans may only be made
         pursuant to this subsection if the following additional requirements
         are met:

                           (i) To the extent the benefits are transferred from a
                           money purchase pension plan, the transferee plan must
                           be a money purchase pension plan. To the extent the
                           benefits being transferred are part of a qualified
                           cash or deferred arrangement under Code Section
                           401(k), the benefits must be transferred to a
                           qualified cash or deferred arrangement under Code
                           Section 401(k). Benefits transferred from a
                           profit-sharing plan other than from a qualified cash
                           or deferred arrangement, or from a stock bonus plan
                           other than an employee stock ownership plan, may be
                           transferred to any type of defined contribution plan;
                           and

                           (ii) The transfer must be made either in connection
                           with an asset or stock acquisition, merger, or other
                           similar transaction involving a change in employer of
                           the employees of a trade or business (i.e., an
                           acquisition or disposition within the meaning of
                           Regulation 1.410(b)-2(f)) or in connection with the
                           Participant's change in employment status to an
                           employment status with respect to which the
                           Participant is not entitled to additional allocations
                           under the Plan.

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1      BASIC RESPONSIBILITIES OF THE TRUSTEE

                  (a) The provisions of this Article, other than Section 7.6,
         shall not apply to this Plan if a separate trust agreement is being
         used as specified in the Adoption Agreement.

                  (b) The Trustee is accountable to the Employer for the funds
         contributed to the Plan by the Employer, but the Trustee does not have
         any duty to see that the contributions received comply with the
         provisions of the Plan. The Trustee is not obligated to collect any
         contributions from the Employer, nor is it under a duty to see that
         funds deposited with it are deposited in accordance with the provisions
         of the Plan.

                  (c) The Trustee will credit and distribute the Trust Fund as
         directed by the Administrator. The Trustee is not obligated to inquire
         as to whether any payee or distributee is entitled to any payment or
         whether the distribution is proper or within the terms of the Plan, or
         whether the manner of making any payment or distribution is proper. The
         Trustee is accountable only to the Administrator for any payment or
         distribution made by it in good faith on the order or direction of the
         Administrator.

                  (d) In the event that the Trustee shall be directed by a
         Participant (pursuant to the Participant Direction Procedures if the
         Plan permits Participant directed investments), the Employer, or an
         Investment Manager or other agent appointed by the Employer with
         respect to the investment of any or all Plan assets, the Trustee shall
         have no liability with respect to the investment of such assets, but
         shall be responsible only to execute such investment instructions as so
         directed.

                  (1) The Trustee shall be entitled to rely fully on the written
                  (or other form acceptable to the Administrator and the
                  Trustee, including but not limited to, voice recorded)
                  instructions of a Participant (pursuant to the Participant
                  Direction Procedures), the Employer, or any Fiduciary or
                  nonfiduciary agent of the Employer, in the discharge of such
                  duties, and shall not be liable for any loss or other
                  liability resulting from such direction (or lack of direction)
                  of the investment of any part of the Plan assets.

                                       42
<PAGE>
                  (2) The Trustee may delegate the duty of executing such
                  instructions to any nonfiduciarv agent, which may be an
                  affiliate of the Trustee or any Plan representative.

                  (3) The Trustee may refuse to comply with any direction from
                  the Participant in the event the Trustee, in its sole and
                  absolute discretion, deems such direction improper by virtue
                  of applicable law. The Trustee shall not be responsible or
                  liable for any loss or expense that may result from the
                  Trustee's refusal or failure to comply with any direction from
                  the Participant.

                  (4) Any costs and expenses related to compliance with the
                  Participant's directions shall be borne by the Participant's
                  Directed Account, unless paid by the Employer.

                  (5) Notwithstanding anything herein above to the contrary, the
                  Trustee shall not invest any portion of a Participant's
                  Directed Account in "collectibles" within the meaning of Code
                  Section 408(m).

                  (e) The Trustee will maintain records of receipts and
         disbursements and furnish to the Employer and/or Administrator for each
         Plan Year a written annual report pursuant to Section 7.9.

                  (f) The Trustee may employ a bank or trust company pursuant to
         the terms of its usual and customary bank agency agreement, under which
         the duties of such bank or trust company shall be of a custodial,
         clerical and record-keeping nature.

                  (g) The Trustee may employ and pay from the Trust Fund
         reasonable compensation to agents, attorneys, accountants and other
         persons to advise the Trustee as in its opinion may be necessary. The
         Trustee may delegate to any agent, attorney, accountant or other person
         selected by it any non-Trustee power or duty vested in it by the Plan,
         and the Trustee may act or refrain from acting on the advice or opinion
         of any such person.

7.2      INVESTMENT POWERS AND DUTIES OF DISCRETIONARY TRUSTEE

                  (a) This Section applies if the Employer, in the Adoption
         Agreement or as otherwise agreed upon by the Employer and the Trustee,
         designates the Trustee to administer all or a portion of the trust as a
         discretionary Trustee. If so designated, then the Trustee has the
         discretion and authority to invest, manage, and control those Plan
         assets except, however, with respect to those assets which are subject
         to the investment direction of a Participant (if Participant directed
         investments are permitted), or an Investment Manager, the
         Administrator, or other agent appointed by the Employer. The exercise
         of any investment discretion hereunder shall be consistent with the
         "funding policy and method" determined by the Employer.

                  (b) The Trustee shall, except as otherwise provided in this
         Plan, invest and reinvest the Trust Fund to keep the Trust Fund
         invested without distinction between principal and income and in such
         securities or property, real or personal, wherever situated, as the
         Trustee shall deem advisable, including, but not limited to, common or
         preferred stocks, open-end or closed-end mutual funds, bonds and other
         evidences of indebtedness or ownership, and real estate or any interest
         therein. The Trustee shall at all times in making investments of the
         Trust Fund consider, among other factors, the short and long-term
         financial needs of the Plan on the basis of information furnished by
         the Employer. In making such investments, the Trustee shall not be
         restricted to securities or other property of the character expressly
         authorized by the applicable law for trust investments; however, the
         Trustee shall give due regard to any limitations imposed by the Code or
         the Act so that at all times this Plan may qualify as a qualified Plan
         and Trust.

                  (c) The Trustee, in addition to all powers and authorities
         under common law, statutory authority, including the Act, and other
         provisions of this Plan, shall have the following powers and
         authorities to be exercised in the Trustee's sole discretion:

                  (1) To purchase, or subscribe for, any securities or other
                  property and to retain the same. In conjunction with the
                  purchase of securities, margin accounts may be opened and
                  maintained;

                  (2) To sell, exchange, convey, transfer, grant options to
                  purchase, or otherwise dispose of any securities or other
                  property held by the Trustee, by private contract or at public
                  auction. No person dealing with the Trustee shall be bound to
                  see to the application of the purchase money or to inquire
                  into the validity, expediency, or propriety of any such sale
                  or other disposition, with or without advertisement;

                  (3) To vote upon any stocks, bonds, or other securities; to
                  give general or special proxies or powers of attorney with or
                  without power of substitution; to exercise any conversion
                  privileges, subscription rights or other options, and to make
                  any payments incidental thereto, to oppose, or to consent to,
                  or otherwise participate in, corporate reorganizations or
                  other changes affecting corporate securities, and to delegate
                  discretionary powers, and to pay any assessments or charges in
                  connection therewith; and generally to exercise any of the
                  powers of an owner with respect to stocks, bonds, securities,
                  or other property. However, the Trustee shall not vote proxies
                  relating to securities for which it has not been assigned full
                  investment management responsibilities. In those cases where
                  another party has such investment authority or discretion, the
                  Trustee will deliver all proxies to said party who will then
                  have full responsibility for voting those proxies;

                                       43
<PAGE>
                  (4) To cause any securities or other property to be registered
                  in the Trustee's own name, in the name of one or more of the
                  Trustee's nominees, in a clearing corporation, in a
                  depository, or in book entry form or in bearer form, but the
                  books and records of the Trustee shall at all times show that
                  all such investments are part of the Trust Fund;

                  (5) To invest in a common, collective, or pooled trust fund
                  (the provisions of which are incorporated herein by reference)
                  maintained by any Trustee (or any affiliate of such Trustee)
                  hereunder pursuant to Revenue Ruling 81-100, all or such part
                  of the Trust Fund as the Trustee may deem advisable, and the
                  part of the Trust Fund so transferred shall be subject to all
                  the terms and provisions of the common, collective, or pooled
                  trust fund which contemplate the commingling for investment
                  purposes of such trust assets with trust assets of other
                  trusts. The name of the trust fund may be specified in an
                  addendum to the Adoption Agreement. The Trustee may withdraw
                  from such common, collective, or pooled trust fund all or such
                  part of the Trust Fund as the Trustee may deem advisable;

                  (6) To borrow or raise money for the purposes of the Plan in
                  such amount, and upon such terms and conditions, as the
                  Trustee shall deem advisable; and for any sum so borrowed, to
                  issue a promissory note as Trustee, and to secure the
                  repayment thereof by pledging all, or any part, of the Trust
                  Fund; and no person lending money to the Trustee shall be
                  bound to see to the application of the money lent or to
                  inquire into the validity, expediency, or propriety of any
                  borrowing;

                  (7) To accept and retain for such time as it may deem
                  advisable any securities or other property received or
                  acquired by it as Trustee hereunder, whether or not such
                  securities or other property would normally be purchased as
                  investments hereunder;

                  (8) To make, execute, acknowledge, and deliver any and all
                  documents of transfer and conveyance and any and all other
                  instruments that may be necessary or appropriate to carry out
                  the powers herein granted;

                  (9) To settle, compromise, or submit to arbitration any
                  claims, debts, or damages due or owing to or from the Plan, to
                  commence or defend suits or legal or administrative
                  proceedings, and to represent the Plan in all suits and legal
                  and administrative proceedings;

                  (10) To employ suitable agents and counsel and to pay their
                  reasonable expenses and compensation, and such agents or
                  counsel may or may not be an agent or counsel for the
                  Employer;

                  (11) To apply for and procure from the Insurer as an
                  investment of the Trust Fund any annuity or other Contracts
                  (on the life of any Participant, or in the case of a Profit
                  Sharing Plan (including a 401 (k) plan), on the life of any
                  person in whom a Participant has an insurable interest, or on
                  the joint lives of a Participant and any person in whom the
                  Participant has an insurable interest) as the Administrator
                  shall deem proper; to exercise, at any time or from time to
                  time, whatever rights and privileges may be granted under such
                  annuity, or other Contracts; to collect, receive, and settle
                  for the proceeds of all such annuity, or other Contracts as
                  and when entitled to do so under the provisions thereof;

                  (12) To invest funds of the Trust in time deposits or savings
                  accounts bearing a reasonable rate of interest or in cash or
                  cash balances without liability for interest thereon,
                  including the specific authority to invest in any type of
                  deposit of the Trustee (or of a financial institution related
                  to the Trustee);

                  (13) To invest in Treasury Bills and other forms of United
                  States government obligations;

                  (14) To sell, purchase and acquire put or call options if the
                  options are traded on and purchased through a national
                  securities exchange registered under the Securities Exchange
                  Act of 1934, as amended, or, if the options are not traded on
                  a national securities exchange, are guaranteed by a member
                  firm of the New York Stock Exchange regardless of whether such
                  options are covered;

                  (15) To deposit monies in federally insured savings accounts
                  or certificates of deposit in banks or savings and loan
                  associations including the specific authority to make deposit
                  into any savings accounts or certificates of deposit of the
                  Trustee (or a financial institution related to the Trustee);

                  (16) To pool all or any of the Trust Fund, from time to time,
                  with assets belonging to any other qualified employee pension
                  benefit trust created by the Employer or any Affiliated
                  Employer, and to commingle such assets and make joint or
                  common investments and carry joint accounts on behalf of this
                  Plan and Trust and such other trust or trusts, allocating
                  undivided shares or interests in such investments or accounts
                  or any pooled assets of the two or more trusts in accordance
                  with their respective interests; and

                  (17) To do all such acts and exercise all such rights and
                  privileges, although not specifically mentioned herein, as the
                  Trustee may deem necessary to carry out the purposes of the
                  Plan.

                                       44
<PAGE>
7.3      INVESTMENT POWERS AND DUTIES OF NONDISCRETIONARY TRUSTEE

                  (a) This Section applies if the Employer, in the Adoption
         Agreement or as otherwise agreed upon by the Employer and the Trustee,
         designates the Trustee to administer all or a portion of the trust as a
         nondiscretionary Trustee. If so designated, then the Trustee shall have
         no discretionary authority to invest, manage, or control those Plan
         assets, but must act solely as a directed Trustee of those Plan assets.
         A nondiscretionary Trustee, as directed Trustee of the Plan funds it
         holds, is authorized and empowered, by way of limitation, with the
         powers, rights and duties set forth herein and in Section 7.14, each of
         which the nondiscretionary Trustee exercises solely as directed Trustee
         in accordance with the direction of the party which has the authority
         to manage and control the investment of the Plan assets. If no
         directions are provided to the Trustee, the Employer will provide
         necessary direction. Furthermore, the Employer and the nondiscretionary
         Trustee may, in writing, limit the powers of the nondiscretionary
         Trustee to any combination of powers listed within this Section.

                  (b) The Trustee, in addition to all powers and authorities
         under common law, statutory authority including the Act, and other
         provisions of this Plan, shall have the following powers and
         authorities:

                  (1) To invest the assets, without distinction between
                  principal and income, in securities or property, real or
                  personal, wherever situated, including, but not limited to,
                  common or preferred stocks, open-end or closed-end mutual
                  funds, bonds and other evidences of indebtedness or ownership,
                  and real estate or any interest therein. In making such
                  investments, the Trustee shall not be restricted to securities
                  or other property of the character expressly authorized by the
                  applicable law for trust investments; however, the Trustee
                  shall give due regard to any limitations imposed by the Code
                  or the Act so that at all times this Plan may qualify as a
                  qualified Plan and Trust;

                  (2) To purchase, or subscribe for, any securities or other
                  property and to retain the same. In conjunction with the
                  purchase of securities, margin accounts may be opened and
                  maintained;

                  (3) To sell, exchange, convey, transfer, grant options to
                  purchase, or otherwise dispose of any securities or other
                  property held by the Trustee, by private contract or at public
                  auction. No person dealing with the Trustee shall be bound to
                  see to the application of the purchase money or to inquire
                  into the validity, expediency, or propriety of any such sale
                  or other disposition, with or without advertisement;

                  (4) At the direction of the party which has the authority or
                  discretion, to vote upon any stocks, bonds, or other
                  securities; to give general or special proxies or powers of
                  attorney with or without power of substitution; to exercise
                  any conversion privileges, subscription rights or other
                  options, and to make any payments incidental thereto; to
                  oppose, or to consent to, or otherwise participate in,
                  corporate reorganizations or other changes affecting corporate
                  securities, and to delegate powers, and pay any assessments or
                  charges in connection therewith; and generally to exercise any
                  of the powers of an owner with respect to stocks, bonds,
                  securities, or other property;

                  (5) To cause any securities or other property to be registered
                  in the Trustee's own name, in the name of one or more of the
                  Trustee's nominees, in a clearing corporation, in a
                  depository, or in book entry form or in bearer form, but the
                  books and records of the Trustee shall at all times show that
                  all such investments are part of the Trust Fund;

                  (6) To invest in a common, collective, or pooled trust fund
                  (the provisions of which are incorporated herein by reference)
                  maintained by any Trustee (or any affiliate of such Trustee)
                  hereunder pursuant to Revenue Ruling 81-100, all or such part
                  of the Trust Fund as the party which has the authority to
                  manage and control the investment of the assets shall deem
                  advisable, and the part of the Trust Fund so transferred shall
                  be subject to all the terms and provisions of the common,
                  collective, or pooled trust fund which contemplate the
                  commingling for investment purposes of such trust assets with
                  trust assets of other trusts. The name of the trust fund may
                  be specified in an addendum to the Adoption Agreement;

                  (7) To borrow or raise money for the purposes of the Plan in
                  such amount, and upon such terms and conditions, as the
                  Trustee shall deem advisable; and for any sum so borrowed, to
                  issue a promissory note as Trustee, and to secure the
                  repayment thereof by pledging all, or any part, of the Trust
                  Fund; and no person lending money to the Trustee shall be
                  bound to see to the application of the money lent or to
                  inquire into the validity, expediency, or propriety of any
                  borrowing;

                  (8) To make, execute, acknowledge, and deliver any and all
                  documents of transfer and conveyance and any and all other
                  instruments that may be necessary or appropriate to carry out
                  the powers herein granted;

                  (9) To settle, compromise, or submit to arbitration any
                  claims, debts, or damages due or owing to or from the Plan, to
                  commence or defend suits or legal or administrative
                  proceedings, and to represent the Plan in all suits and legal
                  and administrative proceedings;

                  (10) To employ suitable agents and counsel and to pay their
                  reasonable expenses and compensation, and such agent or
                  counsel may or may not be an agent or counsel for the
                  Employer;
                                       45
<PAGE>
                  (11) To apply for and procure from the Insurer as an
                  investment of the Trust Fund any annuity or other Contracts
                  (on the life of any Participant, or in the case of a Profit
                  Sharing Plan (including a 401 (k) plan), on the life of any
                  person in whom a Participant has an insurable interest, or on
                  the joint lives of a Participant and any person in whom the
                  Participant has an insurable interest) as the Administrator
                  shall deem proper; to exercise, at the direction of the person
                  with the authority to do so, whatever rights and privileges
                  may be granted under such annuity or other Contracts; to
                  collect, receive, and settle for the proceeds of all such
                  annuity or other Contracts as and when entitled to do so under
                  the provisions thereof;

                  (12) To invest funds of the Trust in time deposits or savings
                  accounts bearing a reasonable rate of interest or in cash or
                  cash balances without liability for interest thereon,
                  including the specific authority to invest in any type of
                  deposit of the Trustee for of a financial institution related
                  to the Trustee);

                  (13) To invest in Treasury Bills and other forms of United
                  States government obligations;

                  (14) To sell, purchase and acquire put or call options if the
                  options are traded on and purchased through a national
                  securities exchange registered under the Securities Exchange
                  Act of 1934, as amended, or, if the options are not traded on
                  a national securities exchange, are guaranteed by a member
                  firm of the New York Stock Exchange regardless of whether such
                  options are covered;

                  (15) To deposit monies in federally insured savings accounts
                  or certificates of deposit in banks or savings and loan
                  associations including the specific authority to make deposit
                  into any savings accounts or certificates of deposit of the
                  Trustee (or a financial institution related to the Trustee);
                  and

                  (16) To pool all or any of the Trust Fund, from time to time,
                  with assets belonging to any other qualified employee pension
                  benefit trust created by the Employer or any Affiliated
                  Employer, and to commingle such assets and make joint or
                  common investments and carry joint accounts on behalf of this
                  Plan and such other trust or trusts, allocating undivided
                  shares or interests in such investments or accounts or any
                  pooled assets of the two or more trusts in accordance with
                  their respective interests.

7.4      POWERS AND DUTIES OF CUSTODIAN

                  If there is a discretionary Trustee, the Employer may appoint
a custodian. A custodian has the same powers, rights and duties as a
nondiscretionary Trustee. Any reference in the Plan to a Trustee also is a
reference to a custodian unless the context of the Plan indicates otherwise. A
limitation of the Trustee's liability by Plan provision also acts as a
limitation of the custodian's liability. Any action taken by the custodian at
the discretionary Trustee's direction satisfies any provision in the Plan
referring to the Trustee taking that action. The resignation or removal of the
custodian shall be made in accordance with Section 7.11 as though the custodian
were a Trustee.

7.5      LIFE INSURANCE

                  (a) The Trustee, at the direction of the Administrator and
         pursuant to instructions from the individual designated in the Adoption
         Agreement for such purpose and subject to the conditions set forth in
         the Adoption Agreement, shall ratably apply for, own, and pay all
         premiums on Contracts on the lives of the Participants or, in the case
         of Profit Sharing Plan (including a 401(k) plan), on the life of any
         person in whom the Participant has an insurable interest or on the
         joint lives of a Participant and any person in whom the Participant has
         an insurable interest. Any initial or additional Contract purchased on
         behalf of a Participant shall have a face amount of not less than
         $1,000, the amount set forth in the Adoption Agreement, or the
         limitation of the Insurer, whichever is greater. If a life insurance
         Contract is to be purchased for a Participant or Former Participant,
         then the aggregate premium for ordinary life insurance for each
         Participant or Former Participant must be less than 50% of the
         aggregate contributions and Forfeitures allocated to the Participant's
         or Former Participant's Combined Account. For purposes of this
         limitation, ordinary life insurance Contracts are Contracts with both
         non-decreasing death benefits and non-increasing premiums. If term
         insurance or universal life insurance is purchased, then the aggregate
         premium must be 25% or less of the aggregate contributions and
         Forfeitures allocated to the Participant's or Former Participant's
         Combined Account. If both term insurance and ordinary life insurance
         are purchased, then the premium for term insurance plus one-half of the
         premium for ordinary life insurance may not in the aggregate exceed 25%
         of the aggregate Employer contributions and Forfeitures allocated to
         the Participant's or Former Participant's Combined Account.
         Notwithstanding the preceding, the limitations imposed herein with
         respect to the purchase of life insurance shall not apply, in the case
         of a Profit Sharing Plan (including a 401(k) plan), to the portion of
         the Participant's Account that has accumulated for at least two (2)
         Plan Years or to the entire Participant's Account if the Participant
         has been a Participant in the Plan for at least five (5) years. Amounts
         transferred to this Plan in accordance with Section 4.6(e)(ii), (iii)
         or (v) and a Participant's or Former Participant's Voluntary
         Contribution Account may be used to purchase Contracts without
         limitation.

                  (b) The Trustee must distribute the Contracts to the
         Participant or Former Participant or convert the entire value of the
         Contracts at or before retirement into cash or provide for a periodic
         income so that no portion of such value may be used to continue life
         insurance protection beyond commencement of benefits. Furthermore, if a
         Contract is purchased on the joint lives of the Participant and another
         person and such other person predeceases the Participant, then the
         Contract may not be maintained under this Plan.

                                       46
<PAGE>
                  (c) Notwithstanding anything herein above to the contrary,
         amounts credited to a Participant's Qualified Voluntary Employee
         Contribution Account pursuant to Section 4.9, shall not be applied to
         the purchase of life insurance Contracts. Furthermore, no life
         insurance Contracts shall be required to be obtained on an individual's
         life if, for any reason (other than the nonpayment of premiums) the
         Insurer will not issue a Contract on such individual's life.

                  (d) The Trustee will be the owner of any life insurance
         Contract purchased under the terms of this Plan. The Contract must
         provide that the proceeds will be payable to the Trustee; however, the
         Trustee shall be required to pay over all proceeds of the Contract to
         the Participant's designated Beneficiary in accordance with the
         distribution provisions of Article VI. A Participant's spouse will be
         the designated Beneficiary pursuant to Section 6.2, unless a qualified
         election has been made in accordance with Sections 6.5 and 6.6 of the
         Plan, if applicable. Under no circumstances shall the Trust retain any
         part of the proceeds that are in excess of the cash surrender value
         immediately prior to death. However, the Trustee shall not pay the
         proceeds in a method that would violate the requirements of the
         Retirement Equity Act of 1984, as stated in Article VI of the Plan, or
         Code Section 401(a)(9) and the Regulations thereunder. In the event of
         any conflict between the terms of this Plan and the terms of any
         insurance Contract purchased hereunder, the Plan provisions shall
         control.

7.6      LOANS TO PARTICIPANTS

                  (a) If specified in the Adoption Agreement, the Trustee (or
          the Administrator if the Trustee is a nondiscretionary Trustee or if
          loans are treated as Participant directed investments pursuant to the
          Adoption Agreement) may, in the Trustee's (or, if applicable, the
          Administrator's) sole discretion, make loans to Participants or
          Beneficiaries under the following circumstances: (1) loans shall be
          made available to all Participants and Beneficiaries on a reasonably
          equivalent basis; (2) loans shall not be made available to Highly
          Compensated Employees in an amount greater than the amount made
          available to other Participants; (3) loans shall bear a reasonable
          rate of interest; (4) loans shall be adequately secured; and (5) loans
          shall provide for periodic repayment over a reasonable period of time.
          Furthermore, no Participant loan shall exceed the Participant's Vested
          interest in the Plan.

                  (b) Loans shall not be made to any Shareholder-Employee or
          Owner-Employee (including an Owner Employee's family members as
          defined in Code Section 267(c)(4)) unless an exemption for such loan
          is obtained pursuant to Act Section 408 or such loan would otherwise
          not be a prohibited transaction pursuant to Code Section 4975 and Act
          Section 408.

                  (c) An assignment or pledge of any portion of a Participant's
          interest in the Plan and a loan, pledge, or assignment with respect to
          any insurance Contract purchased under the Plan, shall be treated as a
          loan under this Section.

                  (d) If the Vested interest of a Participant is used to secure
          any loan made pursuant to this Section, then the written (or such
          other form as permitted by the IRS) consent of the Participant's
          spouse shall be required in a manner consistent with Section 6.5(a),
          provided the spousal consent requirements of such Section apply to the
          Plan. Such consent must be obtained within the 90-day period prior to
          the date the loan is made. Any security interest held by the Plan by
          reason of an outstanding loan to the Participant or Former Participant
          shall be taken into account in determining the amount of the death
          benefit or Pre-Retirement Survivor Annuity. However, unless the loan
          program established pursuant to this Section provides otherwise, no
          spousal consent shall be required under this paragraph if the total
          interest subject to the security is not in excess of $5,000 (or,
          $3,500 effective for loans made prior to the later of the first day of
          the first Plan Year beginning after August 5, 1997, or the date
          specified in the Adoption Agreement).

                  (e) The Administrator shall be authorized to establish a
          participant loan program to provide for loans under the Plan. The loan
          program shall be established in accordance with Department of Labor
          Regulation Section 2550.408(b)-1(d)(2) providing for loans by the Plan
          to parties-in-interest under said Plan, such as Participants or
          Beneficiaries. In order for the Administrator to implement such loan
          program, a separate written document forming a part of this Plan must
          be adopted, which document shall specifically include, but need not be
          limited to, the following:

                  (1) the identity of the person or positions authorized to
                  administer the Participant loan program;

                  (2) a procedure for applying for loans;

                  (3) the basis on which loans will be approved or denied;

                  (4) limitations, if any, on the types and amounts of loans
                  offered;

                  (5) the procedure under the program for determining a
                  reasonable rate of interest;

                  (6) the types of collateral which may secure a Participant
                  loan; and

                  (7) the events constituting default and the steps that will be
                  taken to preserve Plan assets in the event such default.

                                       47
<PAGE>
                  (f) Notwithstanding anything in this Plan to the contrary, if
          a Participant or Beneficiary defaults on a loan made pursuant to this
          Section that is secured by the Participant's interest in the Plan,
          then a Participant's interest may be offset by the amount subject to
          the security to the extent there is a distributable event permitted by
          the Code or Regulations.

                  (g) Notwithstanding anything in this Section to the contrary,
         if this is an amendment and restatement of an existing Plan, any loans
         made prior to the date this amendment and restatement is adopted shall
         be subject to the terms of the Plan in effect at the time such loan was
         made.

7.7      MAJORITY ACTIONS

                  Except where there has been an allocation and delegation of
powers, if there shall be more than one Trustee, they shall act by a majority of
their number, but may authorize one or more of them to sign papers on their
behalf.

7.8      TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES

                  The Trustee shall be paid such reasonable compensation as set
forth in the Trustee's fee schedule (if the Trustee has such a schedule) or as
agreed upon in writing by the Employer and the Trustee. However, an individual
serving as Trustee who already receives full-time compensation from the Employer
shall not receive compensation from this Plan. In addition, the Trustee shall be
reimbursed for any reasonable expenses, including reasonable counsel fees
incurred by it as Trustee. Such compensation and expenses shall be paid from the
Trust Fund unless paid or advanced by the Employer. All taxes of any kind
whatsoever that may be levied or assessed under existing or future laws upon, or
in respect of, the Trust Fund or the income thereof, shall be paid from the
Trust Fund.

7.9      ANNUAL REPORT OF THE TRUSTEE

                  (a) Within a reasonable period of time after the later of the
         Anniversary Date or receipt of the Employers contribution for each Plan
         Year, the Trustee, or its agent, shall furnish to the Employer and
         Administrator a written statement of account with respect to the Plan
         Year for which such contribution was made setting forth:

                  (1) the net income, or loss, of the Trust Fund;

                  (2) the gains, or losses, realized by the Trust Fund upon
                  sales or other disposition of the assets;

                  (3) the increase, or decrease, in the value of the Trust Fund;

                  (4) all payments and distributions made from the Trust Fund;
                  and

                  (5) such further information as the Trustee and/or
                  Administrator deems appropriate.

                  (b) The Employer, promptly upon its receipt of each such
         statement of account, shall acknowledge receipt thereof in writing and
         advise the Trustee and/or Administrator of its approval or disapproval
         thereof. Failure by the Employer to disapprove any such statement of
         account within thirty (30) days after its receipt thereof shall be
         deemed an approval thereof. The approval by the Employer of any
         statement of account shall be binding on the Employer and the Trustee
         as to all matters contained in the statement to the same extent as if
         the account of the Trustee had been settled by judgment or decree in an
         action for a judicial settlement of its account in a court of competent
         jurisdiction in which the Trustee, the Employer and all persons having
         or claiming an interest in the Plan were parties. However, nothing
         contained in this Section shall deprive the Trustee of its right to
         have its accounts judicially settled if the Trustee so desires.

7.10     AUDIT

                  (a) If an audit of the Plan's records shall be required by the
         Act and the regulations thereunder for any Plan Year, the Administrator
         shall engage on behalf of all Participants an independent qualified
         public accountant for that purpose. Such accountant shall, after an
         audit of the books and records of the Plan in accordance with generally
         accepted auditing standards, within a reasonable period after the close
         of the Plan Year, furnish to the Administrator and the Trustee a report
         of the audit setting forth the accountant's opinion as to whether any
         statements, schedules or lists, that are required by Act Section 103 or
         the Secretary of Labor to be filed with the Plan's annual report, are
         presented fairly in conformity with generally accepted accounting
         principles applied consistently.

                  (b) All auditing and accounting fees shall be an expense of
         and may, at the election of the Employer, be paid from the Trust Fund.

                  (c) If some or all of the information necessary to enable the
         Administrator to comply with Act Section 103 is maintained by a bank,
         insurance company, or similar institution, regulated, supervised, and
         subject to periodic examination by a state or federal agency, then it
         shall transmit and certify the accuracy of that information to the

                                       48
<PAGE>
         Administrator as provided in Act Section 103(b) within one hundred
         twenty (120) days after the end of the Plan Year or such other date as
         may be prescribed under regulations of the Secretary of Labor.

7.11     RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE

                  (a) Unless otherwise agreed to by both the Trustee and the
         Employer, a Trustee may resign at any time by delivering to the
         Employer, at least thirty (30) days before its effective date, a
         written notice of resignation.

                  (b) Unless otherwise agreed to by both the Trustee and the
         Employer, the Employer may remove a Trustee at any time by delivering
         to the Trustee, at least thirty (30) days before its effective date, a
         written notice of such Trustee's removal.

                  (c) Upon the death, resignation, incapacity, or removal of any
         Trustee, a successor may be appointed by the Employer, and such
         successor, upon accepting such appointment in writing and delivering
         same to the Employer, shall, without further act, become vested with
         all the powers and responsibilities of the predecessor as if such
         successor had been originally named as a Trustee herein. Until such a
         successor is appointed, any remaining Trustee or Trustees shall have
         full authority to act under the terms of the Plan.

                  (d) The Employer may designate one or more successors prior to
         the death, resignation, incapacity, or removal of a Trustee. In the
         event a successor is so designated by the Employer and accepts such
         designation, the successor shall, without further act, become vested
         with all the powers and responsibilities of the predecessor as if such
         successor had been originally named as Trustee herein immediately upon
         the death, resignation, incapacity, or removal of the predecessor.

                  (e) Whenever any Trustee hereunder ceases to serve as such,
         the Trustee shall furnish to the Employer and Administrator a written
         statement of account with respect to the portion of the Plan Year
         during which the individual or entity served as Trustee. This statement
         shall be either (i) included as part of the annual statement of account
         for the Plan Year required under Section 7.9 or (ii) set forth in a
         special statement. Any such special statement of account should be
         rendered to the Employer no later than the due date of the annual
         statement of account for the Plan Year. The procedures set forth in
         Section 7.9 for the approval by the Employer of annual statements of
         account shall apply to any special statement of account rendered
         hereunder and approval by the Employer of any such special statement in
         the manner provided in Section 7.9 shall have the same effect upon the
         statement as the Employer's approval of an annual statement of account.
         No successor to the Trustee shall have any duty or responsibility to
         investigate the acts or transactions of any predecessor who has
         rendered all statements of account required by Section 7.9 and this
         subparagraph.

7.12     TRANSFER OF INTEREST

                  Notwithstanding any other provision contained in this Plan,
the Trustee at the direction of the Administrator shall transfer the interest,
if any, of a Participant to another trust forming part of a pension, profit
sharing, or stock bonus plan that meets the requirements of Code Section 401(a),
provided that the trust to which such transfers are made permits the transfer to
be made.

7.13     TRUSTEE INDEMNIFICATION

                    The Employer agrees to indemnify and hold harmless the
Trustee against any and all claims, losses, damages, expenses and liabilities
the Trustee may incur in the exercise and performance of the Trustee's powers
and duties hereunder, unless the same are determined to be due to gross
negligence or willful misconduct.

7.14     EMPLOYER SECURITIES AND REAL PROPERTY

                  The Trustee shall be empowered to acquire and hold "qualifying
Employer securities" and "qualifying Employer real property," as those terms are
defined in the Act. However, no more than one hundred percent (100% in the case
of a Profit Sharing Plan or 401(k) Plan, or ten percent (10%)), in the case of a
Money Purchase Plan, of the fair market value of all the assets in the Trust
Fund may be invested in "qualifying Employer securities" and "qualifying
Employer real property."

                    Notwithstanding the preceding, for Plan Years beginning
after December 31, 1998, if the Plan does not permit Participants to direct the
investment of their Participants' Elective Deferral Accounts, then the Trustee
shall only be permitted to acquire or hold "qualifying Employer securities" and
"qualifying Employer real property" to the extent permitted under Act Section
407.

                                       49
<PAGE>
                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1      AMENDMENT

                  (a) The Employer shall have the right at any time to amend
         this Plan subject to the limitations of this Section. However, any
         amendment that affects the rights, duties or responsibilities of the
         Trustee or Administrator may only be made with the Trustee's or
         Administrator's written consent. Any such amendment shall become
         effective as provided therein upon its execution. The Trustee shall not
         be required to execute any such amendment unless the amendment affects
         the duties of the Trustee hereunder.

                  (b) The Employer may (1) change the choice of options in the
         Adoption Agreement; (2) add any addendum to the Adoption Agreement that
         is specifically permitted pursuant to the terms of the Plan; (3) add
         overriding language to the Adoption Agreement when such language is
         necessary to satisfy Code Sections 415 or 416 because of the required
         aggregation of multiple plans; and (4) add certain model amendments
         published by the Internal Revenue Service which specifically provide
         that their adoption will not cause the Plan to be treated as an
         individually designed plan. An Employer that amends the Plan for any
         other reason, including a waiver of the minimum funding requirement
         under Code Section 412(d), will no longer participate in this Prototype
         Plan and this Plan will be considered to be an individually designed
         plan. Notwithstanding the preceding, the attachment to the Adoption
         Agreement of any addendum specifically authorized by the Plan or a list
         of any "Section 411(d)(6) protected benefits" which must be preserved
         shall not be considered an amendment to the Plan.

                  (c) The Employer expressly delegates authority to the sponsor
         of this Prototype Plan, the right to amend each Employers Plan by
         submitting a copy of the amendment to each Employer who has adopted
         this Prototype Plan, after first having received a ruling or favorable
         determination from the Internal Revenue Service that the Prototype Plan
         as amended qualifies under Code Section 401(a) and the Act (unless a
         ruling or determination is not required by the IRS). For purposes of
         this Section, the mass submitter shall be recognized as the agent of
         the sponsor. If the sponsor does not adopt any amendment made by the
         mass submitter it will no longer be identical to, or a minor modifier
         of, the mass submitter plan.

                  (d) No amendment to the Plan shall be effective if it
         authorizes or permits any part of the Trust Fund (other than such part
         as is required to pay taxes and administration expenses) to be used for
         or diverted to any purpose other than for the exclusive benefit of the
         Participants or their Beneficiaries or estates, or causes any reduction
         in the amount credited to the account of any Participant; or causes or
         permits any portion of the Trust Fund to revert to or become property
         of the Employer.

                  (e) Except as permitted by Regulations (including Regulation
         1.411(d)-4) or other IRS guidance, no Plan amendment or transaction
         having the effect of a Plan amendment (such as a merger, plan transfer
         or similar transaction) shall be effective if it eliminates or reduces
         any "Section 411 (d)(6) protected benefit" or adds or modifies
         conditions relating to "Section 411 (d)(6) protected benefits" which
         results in a further restriction on such benefits unless such "Section
         411 (d)(6) protected benefits" are preserved with respect to benefits
         accrued as of the later of the adoption date or effective date of the
         amendment. "Section 411 (d)(6) protected benefits" are benefits
         described in Code Section 411(d)(6)(A), early retirement benefits and
         retirement-type subsidies, and optional forms of benefit. A Plan
         amendment that eliminates or restricts the ability of a Participant to
         receive payment of the Participant's interest in the Plan under a
         particular optional form of benefit will be permissible if the
         amendment satisfies the conditions in (1) and (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 amendment is not effective unless the amendment
                  provides that the amendment shall not apply to any
                  distribution with an Annuity Starting Date earlier than the
                  earlier of: (i) the ninetieth (90th) day after the date the
                  Participant receiving the distribution has been furnished a
                  summary that reflects the amendment and that satisfies the Act
                  requirements at 29 CFR 2520.104b3 (relating to a summary of
                  material modifications) or (ii) the first day of the second
                  Plan Year following the Plan Year in which the amendment is
                  adopted.

8.2      TERMINATION

                  (a) The Employer shall have the right at any time to terminate
         the Plan by delivering to the Trustee and Administrator written notice
         of such termination, Upon any full or partial termination, all amounts
         credited to the affected Participants' Combined Accounts shall become
         100% Vested and shall not thereafter be subject to forfeiture, and all
         unallocated amounts, including Forfeitures, shall be allocated to the
         accounts of all Participants in accordance with the provisions hereof.

                                       50
<PAGE>
                  (b) Upon the full termination of the Plan, the Employer shall
         direct the distribution of the assets to Participants in a manner that
         is consistent with and satisfies the provisions of Section 6.5.
         Distributions to a Participant shall be made in cash (or in property if
         permitted in the Adoption Agreement) or through the purchase of
         irrevocable nontransferable deferred commitments from the Insurer.
         Except as permitted by Regulations, the termination of the Plan shall
         not result in the reduction of "Section 411 (d)(6) protected benefits"
         as described in Section 8.1(e).

8.3      MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

                  This Plan may be merged or consolidated with, or its assets
and/or liabilities may be transferred to any other plan only if the benefits
which would be received by a Participant of this Plan, in the event of a
termination of the plan immediately after such transfer, merger or
consolidation, are at least equal to the benefits the Participant would have
received if the Plan had terminated immediately before the transfer, merger or
consolidation and such transfer, merger or consolidation does not otherwise
result in the elimination or reduction of any "Section 411(d)(6) protected
benefits" as described in Section 8.1(e).

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1      TOP HEAVY PLAN REQUIREMENTS

                  Notwithstanding anything in this Plan to the contrary, for any
Top Heavy Plan Year, the Plan shall provide the special vesting requirements of
Code Section 416(b) pursuant to Section 6.4 of the Plan and the special minimum
allocation requirements of Code Section 416(c) pursuant to Section 4.3(f) of the
Plan. Except as otherwise provided in the Plan, the minimum allocation shall be
an Employer Non-Elective Contribution and, if no vesting schedule has been
selected in the Adoption Agreement, shall be subject to the 6 Year Graded
vesting schedule described in the Adoption Agreement.

9.2      DETERMINATION OF TOP HEAVY STATUS

                  (a) This Plan shall be a Top Heavy Plan for any plan year
         beginning after December 31, 1983, if any of the following conditions
         exists:

                  (1) if the "top heavy ratio" for this Plan exceeds sixty
                  percent (60%) and this Plan is not part of any "required
                  aggregation group" or "permissive aggregation group;"

                  (2) if 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 group of plans exceeds sixty percent
                  (60%); or

                  (3) if 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
                  sixty percent (60%).

                  (b) "Top heavy ratio" means, with respect to a "determination
         date":

                  (1) If the Employer maintains one or more defined contribution
                  plans (including any simplified employee pension plan (as
                  defined in Code Section 408(k))) and the Employer has not
                  maintained any defined benefit plan which during the 5-year
                  period ending on the "determination date" has or has had
                  accrued benefits, the top heavy ratio for this plan alone or
                  for the "required aggregation group" or "permissive
                  aggregation group" as appropriate is a fraction, the numerator
                  of which is the sum of the account balances of all Key
                  Employees as of the "determination date" (including any part
                  of any account balance distributed in the 5-year period ending
                  on the "determination date"), and the denominator of which is
                  the sum of all account balances (including any part of any
                  account balance distributed in the 5-year period ending on the
                  "determination date"), 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.

                  (2) 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 5-year period ending on the
                  "determination date" has or has had any accrued benefits, the
                  top heavy ratio for any "required aggregation group" or
                  "permissive aggregation group" as appropriate is a fraction,
                  the numerator of which is the sum of account balances under
                  the aggregated defined contribution plan or plans for all Key
                  Employees, determined in accordance with (1) 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," 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 (1) above, and the "present value" of accrued
                  benefits under the defined benefit plan or plans for all
                  participants as of the "determination date," 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

                                       51
<PAGE>
                  ratio are increased for any distribution of an accrued benefit
                  made in the five-year period ending on the determination date.

                  (3) For purposes of (1) and (2) above, the value of account
                  balances and the present value of accrued benefits will be
                  determined as of the most recent "valuation date" that falls
                  within or ends with the 12-month period ending on the
                  "determination date," except as provided in Code 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 one Hour of Service
                  with any Employer maintaining the plan at any time during the
                  5-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.

                  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).

                  (c) "Determination date" means, 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, "determination date" means the last
         day of that Plan Year.

                  (d) "Permissive aggregation group" means the "required
         aggregation group" of plans plus any other plan or plans of the
         Employer which, when considered as a group with the required
         aggregation group, would continue to satisfy the requirements of Code
         Sections 401(a)(4) and 410.

                  (e) "Present value" means the present value based only on the
         interest and mortality rates specified in the Adoption Agreement.

                  (f) "Required aggregation group" means: (1) each qualified
         plan of the Employer in which at least one Key Employee participates or
         participated at any time during the determination period (regardless of
         whether the plan has terminated), and (2) any other qualified plan of
         the Employer which enables a plan described in (1) to meet the
         requirements of Code Sections 40l(a)(4) or 410.

                  (g) "Valuation date" means the date elected by the Employer in
         the Adoption Agreement as of which account balances or accrued benefits
         are valued for purposes of calculating the "top heavy ratio."

                                    ARTICLE X
                                  MISCELLANEOUS

10.1     EMPLOYER ADOPTIONS

                  (a) Any organization may become the Employer hereunder by
         executing the Adoption Agreement in a form satisfactory to the Trustee,
         and it shall provide such additional information as the Trustee may
         require. The consent of the Trustee to act as such shall be signified
         by its execution of the Adoption Agreement or a separate agreement
         (including, if elected in the Adoption Agreement, a separate trust
         agreement).

                  (b) Except as otherwise provided in this Plan, the affiliation
         of the Employer and the participation of its Participants shall be
         separate and apart from that of any other employer and its participants
         hereunder.

10.2     PARTICIPANT'S RIGHTS

                  This Plan shall not be deemed to constitute a contract between
the Employer and any Participant or to be a consideration or an inducement for
the employment of any Participant or Employee. Nothing contained in this Plan
shall be deemed to give any Participant or Employee the right to be retained in
the service of the Employer or to interfere with the right of the Employer to
discharge any Participant or Employee at any time regardless of the effect which
such discharge shall have upon the Employee as a Participant of this Plan.

10.3     ALIENATION

                  (a) Subject to the exceptions provided below and as otherwise
         permitted by the Code and the Act, no benefit which shall be payable to
         any person (including a Participant or the Participant's Beneficiary)
         shall be subject in any manner to anticipation, alienation, sale,
         transfer, assignment, pledge, encumbrance, or charge, and any attempt
         to anticipate, alienate, sell, transfer, assign, pledge, encumber, or
         charge the same shall be void; and no such benefit shall in any manner
         be liable for, or subject to, the debts, contracts, liabilities,
         engagements, or torts of any such person, nor shall it be subject to

                                       52
<PAGE>
         attachment or legal process for or against such person, and the same
         shall not be recognized except to such extent as may be required by
         law.

                  (b) Subsection (a) shall not apply to the extent a Participant
         or Beneficiary is indebted to the Plan by reason of a loan made
         pursuant to Section 7.6. At the time a distribution is to be made to or
         for a Participant's or Beneficiary's benefit, such portion of the
         amount to be distributed as shall equal such indebtedness shall be paid
         to the Plan, to apply against or discharge such indebtedness. Prior to
         malting a payment, however, the Participant or Beneficiary must be
         given notice by the Administrator that such indebtedness is to be so
         paid in whole or part from the Participant's interest in the Plan. If
         the Participant or Beneficiary does not agree that the indebtedness is
         a valid claim against the Participant's interest in the Plan, the
         Participant or Beneficiary shall be entitled to a review of the
         validity of the claim in accordance with procedures provided in
         Sections 2.10 and 2.11.

                  (c) Subsection (a) shall not apply to a "qualified domestic
         relations order" defined in Code Section 414(p), and those other
         domestic relations orders permitted to be so treated by the
         Administrator under the provisions of the Retirement Equity Act of
         1984. The Administrator shall establish a written procedure to
         determine the qualified status of domestic relations orders and to
         administer distributions under such qualified orders. Further, to the
         extent provided under a "qualified domestic relations order," a former
         spouse of a Participant shall be treated as the spouse or surviving
         spouse for all purposes under the Plan.

                  (d) Notwithstanding any provision of this Section to the
         contrary, an offset to a Participant's accrued benefit against an
         amount that the Participant is ordered or required to pay the Plan with
         respect to a judgment, order, or decree issued, or a settlement entered
         into, on or after August 5, 1997, shall be permitted in accordance with
         Code Sections 401(a)(13)(C) and (D).

10.4     CONSTRUCTION OF PLAN

                  This Plan and Trust shall be construed and enforced according
to the Code, the Act and the laws of the state or commonwealth in which the
Employers (or if there is a corporate Trustee, the Trustee's) principal office
is located (unless otherwise designated in the Adoption Agreement), other than
its laws respecting choice of law, to the extent not pre-empted by the Act.

10.5     GENDER AND NUMBER

                  Wherever any words are used herein in the masculine, feminine
or neuter sender, they shall be construed as though they were also used in
another gender in all cases where they would so apply, and whenever any words
are used herein in the singular or plural form, they shall be construed as
though they were also used in the other form in all cases where they would so
apply.

10.6     LEGAL ACTION

                    In the event any claim, suit, or proceeding is brought
regarding the Trust and/or Plan established hereunder to which the Trustee, the
Employer or the Administrator may be a party, and such claim, suit, or
proceeding is resolved in favor of the Trustee, the Employer or the
Administrator, they shall be entitled to be reimbursed from the Trust Fund for
any and all costs, attorney's fees, and other expenses pertaining thereto
incurred by them for which they shall have become liable.

10.7     PROHIBITION AGAINST DIVERSION OF FUNDS

                  (a) Except as provided below and otherwise specifically
         permitted by law, it shall be impossible by operation of the Plan or of
         the Trust, by termination of either, by power of revocation or
         amendment, by the happening of any contingency, by collateral
         arrangement or by any other means, for any part of the corpus or income
         of any Trust Fund maintained pursuant to the Plan or any funds
         contributed thereto to be used for, or diverted to, purposes other than
         the exclusive benefit of Participants, Former Participants, or their
         Beneficiaries.

                  (b) In the event the Employer shall make a contribution under
         a mistake of fact pursuant to Act Section 403(c)(2)(A), the Employer
         may demand repayment of such contribution at any time within one (1)
         year following the time of payment and the Trustee shall return such
         amount to the Employer within the one (1) year period. Earnings of the
         Plan attributable to the contributions may not be returned to the
         Employer but any losses attributable thereto must reduce the amount so
         returned.

                  (c) Except as specifically stated in the Plan, any
         contribution made by the Employer to the Plan (if the Employer is not
         tax-exempt) is conditioned upon the deductibility of the contribution
         by the Employer under the Code and, to the extent any such deduction is
         disallowed, the Employer may, within one (1) year following a final
         determination of the disallowance, whether by agreement with the
         internal Revenue Service or by final decision of a court of competent
         jurisdiction, demand repayment of such disallowed contribution and the
         Trustee shall return such contribution within one (1) year following
         the disallowance. Earnings of the Plan attributable to the contribution
         may not be returned to the Employer, but any losses attributable
         thereto must reduce the amount so returned.

                                       53
<PAGE>
10.8     EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

                  The Employer, Administrator and Trustee, and their successors,
shall not be responsible for the validity of any Contract issued hereunder or
for the failure on the part of the Insurer to make payments provided by any such
Contract, or for the action of any person which may delay payment or render a
Contract null and void or unenforceable in whole or in part.

10.9     INSURER'S PROTECTIVE CLAUSE

                  Except as otherwise agreed upon in writing between the
Employer and the Insurer, an Insurer which issues any Contracts hereunder shall
not have any responsibility for the validity of this Plan or for the tax or
legal aspects of this Plan. The Insurer shall be protected and held harmless in
acting in accordance with any written direction of the Administrator or Trustee,
and shall have no duty to see to the application of any funds paid to the
Trustee, nor be required to question any actions directed by the Administrator
or Trustee. Regardless of any provision of this Plan, the Insurer shall not be
required to take or permit any action or allow any benefit or privilege contrary
to the terms of any Contract which it issues hereunder, or the rules of the
Insurer.

10.10    RECEIPT AND RELEASE FOR PAYMENTS

                  Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of this Plan,
shall, to the extent thereof, be in full satisfaction of all claims hereunder
against the Trustee and the Employer.

10.11    ACTION BY THE EMPLOYER

                  Whenever the Employer under the terms of the Plan is permitted
or required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

10.12    NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

                    The "named Fiduciaries" of this Plan are (1) the Employer,
(2) the Administrator, (3) the Trustee (if the Trustee has discretionary
authority as elected in the Adoption Agreement or as otherwise agreed upon by
the Employer and the Trustee), and (4) any Investment Manager appointed
hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan
including, but not limited to, any agreement allocating or delegating their
responsibilities, the terms of which are incorporated herein by reference. In
general, the Employer shall have the sole responsibility for making the
contributions provided for under the Plan; and shall have the sole authority to
appoint and remove the Trustee and the Administrator; to formulate the Plan's
"funding policy and method"; and to amend the elective provisions of the
Adoption Agreement or terminate, in whole or in part, the Plan. The
Administrator shall have the sole responsibility for the administration of the
Plan, which responsibility is specifically described in the Plan. If the Trustee
has discretionary authority, it shall have the sole responsibility of management
of the assets held under the Trust, except those assets, the management of which
has been assigned to an Investment Manager or Administrator, who shall be solely
responsible for the management of the assets assigned to it, all as specifically
provided in the Plan. Each named Fiduciary warrants that any directions given,
information furnished, or action taken by it shall be in accordance with the
provisions of the Plan, authorizing or providing for such direction, information
or action. Furthermore, each named Fiduciary may rely upon any such direction,
information or action of another named Fiduciary as being proper, under the
Plan, and is not required under the Plan to inquire, into the propriety of any
such direction, information or action. It is intended under the Plan that each
named Fiduciary shall be responsible for the proper exercise of its own powers,
duties, responsibilities and obligations under the Plan. No named Fiduciary
shall guarantee the Trust Fund in any manner against investment loss or
depreciation in asset value. Any person or group may serve in more than one
Fiduciary capacity.

10.13    HEADINGS

                  The headings and subheadings of this Plan have been inserted
for convenience of reference and are to be ignored in any construction of the
provisions hereof.

10.14    APPROVAL BY INTERNAL REVENUE SERVICE

                  Notwithstanding anything herein to the contrary, if, pursuant
to a timely application filed by or on behalf of the Plan, the Commissioner of
the Internal Revenue Service or the Commissioner's delegate should determine
that the Plan does not initially qualify as a tax-exempt plan under Code
Sections 401 and 501, and such determination is not contested, or if contested,
is finally upheld, then if the Plan is a new plan, it shall be void ab initio
and all amounts contributed to the Plan, by the Employer, less expenses paid,
shall be returned within one (1) year and the Plan shall terminate, and the
Trustee shall be discharged from all further obligations. If the
disqualification relates to a Plan amendment, then the Plan shall operate as if
it had not been amended. If the Employer's Plan fails to attain or retain
qualification, such Plan will no longer participate in this prototype plan and
will be considered an individually designed plan.

                                       54
<PAGE>
10.15    UNIFORMITY

                  All provisions of this Plan shall be interpreted and applied
in a uniform, nondiscriminatory manner.

10.16    PAYMENT OF BENEFITS

                  Except as otherwise provided in the Plan, benefits under this
Plan shall be paid, subject to Sections 6.10, 6.11 and 12.9, only upon death,
Total and Permanent Disability, normal or early retirement, termination of
employment, or termination of the Plan.

                                   ARTICLE XI
                             PARTICIPATING EMPLOYERS

11.1     ELECTION TO BECOME A PARTICIPATING EMPLOYER

                    Notwithstanding anything herein to the contrary, with the
consent of the Employer and Trustee, any Affiliated Employer may adopt the
Employer's Plan and all of the provisions hereof, and participate herein and be
known as a Participating Employer, by a properly executed document evidencing
said intent and will of such Participating Employer. Regardless of the
preceding, an entity that ceases to be an Affiliated Employer may continue to be
a Participating Employer through the end of the transition period for certain
dispositions set forth in Code Section 410(b)(6)(C). In the event a
Participating Employer is not an Affiliated Employer and the transition period
in the preceding sentence, if applicable, has expired, then this Plan will be
considered an individually designed plan.

11.2     REQUIREMENTS OF PARTICIPATING EMPLOYERS

                  (a) Each Participating Employer shall be required to select
         the same Adoption Agreement provisions as those selected by the
         Employer other than the Plan Year, the Fiscal Year, and such other
         items that must, by necessity, vary among employers.

                  (b) The Trustee may, but shall not be required to, commingle,
         hold and invest as one Trust Fund all contributions made by
         Participating Employers, as well as all increments thereof. However,
         the assets of the Plan shall, on an ongoing basis, be available to pay
         benefits to all Participants and Beneficiaries under the Plan without
         regard to the Employer or Participating Employer who contributed such
         assets.

                  (c) Unless the Employer otherwise directs, any expenses of the
         Plan which are to be paid by the Employer or borne by the Trust Fund
         shall be paid by each Participating Employer in the same proportion
         that the total amount standing to the credit of all Participants
         employed by such Employer bears to the total standing to the credit of
         all Participants.

11.3     DESIGNATION OF AGENT

                  Each Participating Employer shall be deemed to be a part of
this Plan; provided, however, that with respect to all of its relations with the
Trustee and Administrator for purposes of this Plan, each Participating Employer
shall be deemed to have designated irrevocably the Employer as its agent. Unless
the context of the Plan clearly indicates otherwise, the word "Employer" shall
be deemed to include each Participating Employer as related to its adoption of
the Plan.

11.4     EMPLOYEE TRANSFERS

                  In the event an Employee is transferred between Participating
Employers, accumulated service and eligibility shall be carried with the
Employee involved. No such transfer shall effect a termination of employment
hereunder, and the Participating Employer to which the Employee is transferred
shall thereupon become obligated hereunder with respect to such Employee in the
same manner as was the Participating Employer from whom the Employee was
transferred.

11.5     PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES

                  Any contribution or Forfeiture subject to allocation during
each Plan Year shall be allocated among all Participants of all Participating
Employers in accordance with the provisions of this Plan. However, if a
Participating Employer is not an Affiliated Employer (due to the transition rule
for certain dispositions set forth in Code Section 410(b)(6)(C)) then any
contributions made by such Participating Employer will only be allocated among
the Participants eligible to share of the Participating Employer. On the basis
of the information furnished by the Administrator, the Trustee may keep separate
books and records concerning the affairs of each Participating Employer
hereunder and as to the accounts and credits of the Employees of each
Participating Employer. The Trustee may, but need not, register Contracts so as
to evidence that a particular Participating Employer is the interested Employer
hereunder, but in the event of an Employee transfer from one Participating
Employer to another, the employing Participating Employer shall immediately
notify the Trustee thereof.

                                       55
<PAGE>
11.6     AMENDMENT

                  Amendment of this Plan by the Employer at any time when there
shall be a Participating Employer that is an Affiliated Employer hereunder shall
only be by the written action of each and every Participating Employer and with
the consent of the Trustee where such consent is necessary in accordance with
the terms of this Plan.

11.7     DISCONTINUANCE OF PARTICIPATION

                  Except in the case of a standardized Plan, any Participating
Employer that is an Affiliated Employer shall be permitted to discontinue or
revoke its participation in the Plan at any time. At the time of any such
discontinuance or revocation, satisfactory evidence thereof and of any
applicable conditions imposed shall be delivered to the Trustee. The Trustee
shall thereafter transfer, deliver and assign Contracts and other Trust Fund
assets allocable to the Participants of such Participating Employer to such new
trustee or custodian as shall have been designated by such Participating
Employer, in the event that it has established a separate qualified retirement
plan for its employees provided, however, that no such transfer shall be made if
the result is the elimination or reduction of any "Section 411(d)(6) protected
benefits" as described in Section 8.1(e). If no successor is designated, the
Trustee shall retain such assets for the Employees of said Participating
Employer pursuant to the provisions of Article VII hereof. In no such event
shall any part of the corpus or income of the Trust Fund as it relates to such
Participating Employer be used for or diverted to purposes other than for the
exclusive benefit of the employees of such Participating Employer.

11.8     ADMINISTRATOR'S AUTHORITY

                  The Administrator shall have authority to make any and all
necessary rules or regulations, binding upon all Participating Employers and all
Participants, to effectuate the purpose of this Article.

11.9     PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE

                  If any Participating Employer is prevented in whole or in part
from making a contribution which it would otherwise have made under the Plan by
reason of having no current or accumulated earnings or profits, or because such
earnings or profits are less than the contribution which it would otherwise have
made, then, pursuant to Code Section 404(a)(3)(B), so much of the contribution
which such Participating Employer was so prevented from making may be made, for
the benefit of the participating employees of such Participating Employer, by
other Participating Employers who are members of the same affiliated group
within the meaning of Code Section 1504 to the extent of their current or
accumulated earnings or profits, except that such contribution by each such
other Participating Employer shall be limited to the proportion of its total
current and accumulated earnings or profits remaining after adjustment for its
contribution to the Plan made without regard to this paragraph which the total
prevented contribution bears to the total current and accumulated earnings or
profits of all the Participating Employers remaining after adjustment for all
contributions made to the Plan without regard to this paragraph.

                  A Participating Employer on behalf of whose employees a
contribution is made under this paragraph shall not be required to reimburse the
contributing Participating Employers.

                                   ARTICLE XII
                           CASH OR DEFERRED PROVISIONS

                  Except as specifically provided elsewhere in this Plan, the
provisions of this Article shall apply with respect to any 401(k) Profit Sharing
Plan regardless of any provisions in the Plan to the contrary.

12.1     FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

                  (a) For each Plan Year, the Employer will (or may with respect
         to any discretionary contributions) contribute to the Plan:

                  (1) The amount of the total salary reduction elections of all
                  Participants made pursuant to Section 12.2(a), which amount
                  shall be deemed Elective Deferrals; plus

                  (2) If elected in the Adoption Agreement, a matching
                  contribution equal to the percentage, if any, specified in the
                  Adoption Agreement of the Elective Deferrals of each
                  Participant eligible to share in the allocations of the
                  matching contribution, which amount shall be deemed an
                  Employer's matching contribution or Qualified Matching
                  Contribution as elected in the Adoption Agreement; plus

                  (3) If elected in the Adoption Agreement, a Prevailing Wage
                  Contribution or a discretionary amount determined each year by
                  the Employer, which amount if any, shall be deemed an
                  Employer's Non-Elective Contribution; plus

                  (4) If elected in the Adoption Agreement, a Qualified
                  Non-Elective Contribution.

                                       56
<PAGE>
                  (b) Notwithstanding the foregoing, if the Employer is not a
         tax-exempt entity, then the Employer's contributions for any Fiscal
         Year may generally not exceed the maximum amount allowable as a
         deduction to the Employer under the provisions of Code Section 404.
         However, to the extent necessary to provide the top heavy minimum
         allocations, the Employer shall make a contribution even if it exceeds
         current or accumulated Net Profit or the amount that is deductible
         under Code Section 404. All contributions by the Employer shall be made
         in cash or in such property as is acceptable to the Trustee.

12.2     PARTICIPANT'S SALARY REDUCTION ELECTION

                  (a) Each Participant may elect to defer a portion of
         Compensation which would have been received in the Plan Year, but for
         the salary reduction election, subject to the limitations of this
         Section and the Adoption Agreement. A salary reduction election (or
         modification of an earlier election) may not be made with respect to
         Compensation which is currently available on or before the date the
         Participant executed such election, or if later, the later of the date
         the Employer adopts this cash or deferred arrangement or the date such
         arrangement first became effective. Any elections made pursuant to this
         Section shall become effective as soon as is administratively feasible.
         If the automatic election option is elected in the Adoption Agreement,
         then in the event a Participant fails to make a deferral election and
         does not affirmatively elect to receive cash, such Participant shall be
         deemed to have made a deferral election equal to the percentage of
         Compensation set forth in the Adoption Agreement. The automatic
         election may, in accordance with procedures established by the
         Administrator, be applied to all Participants or to Eligible Employees
         who become Participants after a certain date. For purposes of this
         Section, the annual dollar limitation of Code Section 401(a)(17)
         ($150,000 as adjusted) shall not apply.

                           Additionally, if elected in the Adoption Agreement,
         each Participant may elect to defer a different percentage or amount of
         any cash bonus to be paid by the Employer during the Plan Year. A
         deferral election may not be made with respect to cash bonuses which
         are currently available on or before the date the Participant executes
         such election.

                           The amount by which Compensation and/or cash bonuses
         are reduced shall be that Participant's Elective Deferrals and shall be
         treated as an Employer contribution and allocated to that Participant's
         Elective Deferral Account.

                           Once made, a Participant's election to reduce
         Compensation shall remain in effect until modified or terminated.
         Modifications may be made as specified in the Adoption Agreement, and
         terminations may be made at any time. Any modification or termination
         of an election will become effective as soon as is administratively
         feasible.

                  (b) The balance in each Participant's Elective Deferral
         Account, Qualified Matching Contribution Account and Qualified
         Non-Elective Contribution Account shall be fully Vested at all times
         and, except as otherwise provided herein, shall not be subject to
         Forfeiture for any reason.

                  (c) Amounts held in a Participant's Elective Deferral Account,
         Qualified Matching Contribution Account and Qualified Non-Elective
         Account may only be distributable as provided in (4), (5) or (6) below
         or as provided under the other provisions of this Plan, but in no event
         prior to the earlier of the following events or any other events
         permitted by the Code or Regulations:

                  (1) the Participant's separation from service, Total and
                  Permanent Disability, or death;

                  (2) the Participant's attainment of age 59 1/2;

                  (3) the proven financial hardship of the Participant, subject
                  to the limitations of Section 12.9;

                  (4) the termination of the Plan without the existence at the
                  time of Plan termination of another defined contribution plan
                  or the establishment of a successor defined contribution plan
                  by the Employer or an Affiliated Employer within the period
                  ending twelve months after distribution of all assets, from
                  the Plan maintained by the Employer. For this purpose, a
                  defined contribution does not include an employee stock
                  ownership plan (as defined in Code Section 4975(e)(7) or 409),
                  a simplified employee pension plan (as defined in Code Section
                  408(k)), or a SIMPLE individual retirement account plan (as
                  defined in Code Section 408(p));

                  (5) the date of the sale by the Employer to an entity that is
                  not an Affiliated Employer of substantially all of the assets
                  (within the meaning of Code Section 404(d)(2)) with respect to
                  a Participant who continues employment with the corporation
                  acquiring such assets; or

                  (6) the date of the sale by the Employer or an Affiliated
                  Employer of its interest in a subsidiary (within the meaning
                  of Code Section 409(d)(3)) to an entity that is not an
                  Affiliated Employer with respect to a Participant who
                  continues employment with such subsidiary.

                  Distributions that are made because of (4), (5), or (6) above
                  must be made in a lump-sum.

                                       57
<PAGE>
                   (d) A Participant's "elective deferrals" made under this Plan
         and all other plans, contracts or arrangements of the Employer
         maintaining this Plan during any calendar year shall not exceed the
         dollar limitation imposed by Code Section 402(g), as in effect at the
         beginning of such calendar year. This dollar limitation shall be
         adjusted annually pursuant to the method provided in Code Section
         415(d) in accordance with Regulations. For this purpose, "elective
         deferrals" means, with respect to a calendar year, 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
         as described in Code Section 401(k), any salary reduction simplified
         employee pension (as defined 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 plans described under
         Code Section 501(c)(18), and any Employer contributions made on the
         behalf of a Participant for the purchase of an annuity contract under
         Code Section 403(b) pursuant to a salary reduction agreement. "Elective
         deferrals" shall not include any deferrals properly distributed as
         excess "Annual Additions" pursuant to Section 4.5.

                  (e) If a Participant has Excess Deferrals for a taxable year,
         the Participant may, not later than March 1st following the close of
         such taxable year, notify the Administrator in writing of such excess
         and request that the Participant's Elective Deferrals under this Plan
         be reduced by an amount specified by the Participant. In such event,
         the Administrator shall direct the distribution of such excess amount
         (and any "Income" allocable to such excess amount) to the Participant
         not later than the first April 15th following the close of the
         Participant's taxable year. Any distribution of less than the entire
         amount of Excess Deferrals and "Income" shall be treated as a pro rata
         distribution of Excess Deferrals and "Income." The amount distributed
         shall not exceed the Participant's Elective Deferrals under the Plan
         for the taxable year. Any distribution on or before the last day of the
         Participant's taxable year must satisfy each of the following
         conditions:

                  (1) the Participant shall designate the distribution as Excess
                  Deferrals;

                  (2) the distribution must be made after the date on which the
                  Plan received the Excess Deferrals; and

                  (3) the Plan must designate the distribution as a distribution
                  of Excess Deferrals.

                           Regardless of the preceding, if a Participant has
         Excess Deferrals solely from elective deferrals made under this Plan or
         any other plan maintained by the Employer, a Participant will be deemed
         to have notified the Administrator of such excess amount and the
         Administrator shall direct the distribution of such Excess Deferrals in
         a manner consistent with the provisions of this subsection.

                           Any distribution made pursuant to this subsection
         shall be made first from unmatched Elective Deferrals and, thereafter,
         from Elective Deferrals which are matched. Matching contributions which
         relate to Excess Deferrals that are distributed pursuant to this
         Section 12.2(e) shall be treated as a Forfeiture to the extent required
         pursuant to Code Section 401(a)(4) and the Regulations thereunder.

                  For the purpose of this subsection, "Income" means the amount
         of income or loss allocable to a Participant's Excess Deferrals, which
         amount shall be allocated in the same manner as income or losses are
         allocated pursuant to Section 43(c). However, "Income" for the period
         between the end of the taxable year of the Participant and the date of
         the distribution (the "gap period") is not required to be distributed.

                  (f) Notwithstanding the preceding, a Participant's Excess
         Deferrals shall be reduced, but not below zero, by any distribution
         and/or recharacterization of Excess Deferrals pursuant to Section
         12.5(a) for the Plan Year beginning with or within the taxable year of
         the Participant.

                  (g) In the event a Participant has received a hardship
         distribution pursuant to Regulation 1.401(k)-I(d)(2)(iii)(B) from any
         other plan maintained by the Employer or from the Participant's
         Elective Deferral Account pursuant to Section 12.9, then such
         Participant shall not be permitted to elect to have Elective Deferrals
         contributed to the Plan for a period of twelve (12) months following
         the receipt of the distribution. Furthermore, the dollar limitation
         under Code Section 402(g) shall be reduced, with respect to the
         Participant's taxable year following the taxable year in which the
         hardship distribution was made by the amount of such Participant's
         Elective Deferrals, if any, made pursuant to this Plan (and any other
         plan maintained by the Employer) for the taxable year of the hardship
         distribution.

                  (h) At Normal Retirement Date, or such other date when the
         Participant shall be entitled to receive benefits, the fair market
         value of the Participant's Elective Deferral Account shall be used to
         provide benefits to the Participant or the Participant's Beneficiary.

                  (i) If during a Plan Year, it is projected that the aggregate
         amount of Elective Deferrals to be allocated to all Highly Compensated
         Participants under this Plan would cause the Plan to fail the tests set
         forth in Section 12.4, then the Administrator may automatically reduce
         the deferral amount of affected Highly Compensated Participants,
         beginning with the Highly Compensated Participant who has the highest
         actual deferral ratio until it is anticipated the Plan will pass the
         tests or until the actual deferral ratio equals the actual deferral
         ratio of the Highly Compensated Participant having the next highest
         actual deferral ratio. This process may continue until it is
         anticipated that the Plan

                                       58
<PAGE>
         will satisfy one of the tests set forth in Section 12.4. Alternatively,
         the Employer may specify a maximum percentage of Compensation that may
         be deferred by Highly Compensated Participants.

                  (j) The Employer and the Administrator shall establish
         procedures necessary to implement the salary reduction elections
         provided for herein. Such procedures may contain limits on salary
         deferral elections such as limiting elections to whole percentages of
         Compensation or to equal dollar amounts per pay period that an election
         is in effect.

12.3     ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

                  (a) The Administrator shall establish and maintain an account
         in the name of each Participant to which the Administrator shall credit
         as of each Anniversary Date, or other Valuation Date, all amounts
         allocated to each such Participant as set forth herein.

                  (b) The Employer shall provide the Administrator with all
         information required by the Administrator to make a proper allocation
         of Employer contributions for each Plan Year. Within a reasonable
         period of time after the date of receipt by the Administrator of such
         information, the Administrator shall allocate contributions as follows:

                  (1) With respect to Elective Deferrals made pursuant to
                  Section 12.1(a)(1), to each Participant's Elective Deferral
                  Account in an amount equal to each such Participant's Elective
                  Deferrals for the year.

                  (2) With respect to the Employer's matching contribution made
                  pursuant to Section 12.1(a)(2), to each Participant's Account,
                  or Participant's Qualified Matching Contribution Account, as
                  elected in the Adoption Agreement in accordance with Section
                  12.1(a)(2).

                  Except, however, in order to be entitled to receive any
                  Employer matching contribution, a Participant must satisfy the
                  conditions for sharing in the Employer matching contribution
                  as set forth in the Adoption Agreement. Furthermore,
                  regardless of any election in the Adoption Agreement to the
                  contrary, for the Plan Year in which this Plan terminates, a
                  Participant shall only be eligible to share in the allocation
                  of the Employer's contributions for the Plan Year if the
                  Participant is employed at the end of the Plan Year and has
                  completed a Year of Service for Period of Service if the
                  Elapsed Time Method is elected).

                  (3) With respect to the Employer's Non-Elective Contribution
                  made pursuant to Section 12.1(a)(3), to each Participant's
                  Account in accordance with the provisions of Section 4.3(b)(2)
                  or (3) whichever is applicable.

                  (4) With respect to the Employers Qualified Non-Elective
                  Contribution made pursuant to Section 12.1(a)(4), to each
                  Participant's (excluding Highly Compensated Employees, if
                  elected in the Adoption Agreement) Qualified Non-Elective
                  Contribution Account in accordance with the Adoption
                  Agreement.

                  (c) Notwithstanding anything in the Plan to the contrary, in
         determining whether a Non-Key Employee has received the required
         minimum allocation pursuant to Section 4.3(f) such Non-Key Employee's
         Elective Deferrals and matching contributions used to satisfy the ADP
         tests in Section 12.4 or the ACP tests in Section 12.6 shall not be
         taken into account.

                  (d) Notwithstanding anything herein to the contrary,
         Participants who terminated employment during the Plan Year shall share
         in the salary deferral contributions made by the Employer for the year
         of termination without regard to the Hours of Service credited.

                  (e) Notwithstanding anything herein to the contrary (other
         than Sections 4.3(f) and 12.3(f)), Participants shall only share in the
         allocations of the Employer's matching contribution made pursuant to
         Section 12.1(a)(2), the Employer's Non-Elective Contributions made
         pursuant to Section 12.1(a)(3), the Employers Qualified Non-Elective
         Contribution made pursuant to Section 12.1(a)(4), and Forfeitures as
         provided in the Adoption Agreement. If no election is made in the
         Adoption Agreement, then a Participant shall be eligible to share in
         the allocation of the Employer's contribution for the year if the
         Participant completes more than 500 Hours of Service (or three (3)
         Months of Service if the Elapsed Time method is chosen in the Adoption
         Agreement) during the Plan Year or who is employed on the last day of
         the Plan Year. Furthermore, regardless of any election in the Adoption
         Agreement to the contrary, for the Plan Year in which this Plan
         terminates, a Participant shall only be eligible to share in the
         allocation of the Employer's contributions for the Plan Year if the
         Participant is employed at the end of the Plan Year and has completed a
         Year of Service (or Period of Service if the Elapsed Time Method is
         elected).

                  (f) Notwithstanding anything in this Section to the contrary,
         the provisions of this subsection apply for any Plan Year if, in the
         non-standardized Adoption Agreement, the Employer elected to apply the
         410(b) ratio percentage failsafe provisions and the Plan fails to
         satisfy the "ratio percentage test" due to a last day of the Plan Year
         allocation condition or an Hours of Service (or months of service)
         allocation condition. A plan satisfies the "ratio percentage test" if,
         on the last day of the Plan Year, the "benefiting ratio" of the
         Non-Highly Compensated Employees who are "includible" is at least 70%
         of the "benefiting ratio" of the Highly Compensated Employees who are
         "includible." The "benefiting ratio" of the Non-Highly Compensated

                                       59
<PAGE>
         Employees is the number of "includible" Non- Highly Compensated
         Employees "benefiting" under the Plan divided by the number of
         "includible" Employees who are Non-Highly Compensated Employees. The
         "benefiting ratio" of the Highly Compensated Employees is the number of
         Highly Compensated Employees "benefiting" under the Plan divided by the
         number of "includible" Highly Compensated Employees. "Includible"
         Employees are all Employees other than: (1) those Employees excluded
         from participating in the plan for the entire Plan Year by reason of
         the collective bargaining unit exclusion or the nonresident alien
         exclusion described in the Code or by reason of the age and service
         requirements of Article III; and (2) any Employee who incurs a
         separation from service during the Plan Year and fails to complete at
         least 501 Hours of Service (or three (3) months of service if the
         Elapsed Time Method is being used) during such Plan Year.

                           For purposes of this subsection, an Employee is
         "benefiting" under the Plan on a particular date if, under the Plan,
         the Employee is entitled to an Employer contribution or an allocation
         of Forfeitures for the Plan Year.

                           If this subsection applies, then the Administrator
         will suspend the allocation conditions for the "includible" Non-Highly
         Compensated Employees who are Participants, beginning first with the
         "includible" Employees employed by the Employer on the last day of the
         Plan Year, then the "includible" Employees who have the latest
         separation from service during the Plan Year, and continuing to suspend
         the allocation conditions for each "includible" Employee who incurred
         an earlier separation from service, from the latest to the earliest
         separation from service date, until the Plan satisfies the "ratio
         percentage test" for the Plan Year. If two or more "includible"
         Employees have a separation from service on the same day, then the
         Administrator will suspend the allocation conditions for all such
         "includible" Employees, irrespective of whether the Plan can satisfy
         the "ratio percentage test" by accruing benefits for fewer than all
         such "includible" Employees. If the Plan for any Plan Year suspends the
         allocation conditions for an "includible" Employee, then that Employee
         will share in the allocation for that Plan Year of the Employer
         contribution and Forfeitures, if any, without regard to whether the
         Employee has satisfied the other allocation conditions set forth in
         this Section.

                  If the Plan includes Employer matching contributions subject
         to ACP testing, this subsection applies separately to the Code Section
         401 (m) portion of the Plan.

12.4     ACTUAL DEFERRAL PERCENTAGE TESTS

                  (a) Except as otherwise provided herein, this subsection
         applies if the Prior Year Testing method is elected in the Adoption
         Agreement. The "Actual Deferral Percentage" (hereinafter "ADP") for a
         Plan Year for Participants who are Highly Compensated Employees
         (hereinafter "HCEs") for each Plan Year and the prior year's ADP for
         Participants who were Non-Highly Compensated Employees (hereinafter
         "NHCEs") for the prior Plan Year must satisfy one of the following
         tests:

                  (1) The ADP for a Plan Year for Participants who are HCEs for
                  the Plan Year shall not exceed the prior year's ADP for
                  Participants who were NHCEs for the prior Plan Year multiplied
                  by 1.25; or

                  (2) The ADP for a Plan Year for Participants who are HCEs for
                  the Plan Year shall not exceed the prior year's ADP for
                  Participants who were NHCEs for the prior Plan Year multiplied
                  by 2.0, provided that the ADP for Participants who are HCEs
                  does not exceed the prior year's ADP for Participants who were
                  NHCEs in the prior Plan Year by more than two (2) percentage
                  points.

                  Notwithstanding the above, for purposes of applying the
                  foregoing tests with respect to the first Plan Year in which
                  the Plan permits any Participant to make Elective Deferrals,
                  the ADP for the prior year's NHCEs shall be deemed to be three
                  percent (3% unless the Employer has elected in the Adoption
                  Agreement to use the current Plan Year's ADP for these
                  Participants. However, the provisions of this paragraph may
                  not be used if the Plan is a successor plan or is otherwise
                  prohibited from using such provisions pursuant to IRS Notice
                  98-1 (or superseding guidance).

                  (b) Notwithstanding the foregoing, if the Current Year Testing
         method is elected in the Adoption Agreement, the ADP tests in (a)(1)
         and (a)(2), above shall be applied by comparing the current Plan Year's
         ADP for Participants who are HCEs with the current Plan Year's ADP
         (rather than the prior Plan Years ADP) for Participants who are NHCEs
         for the current Plan Year. Once made, this election can only be changed
         if the Plan meets the requirements for changing to the Prior Year
         Testing method set forth in IRS Notice 98-1 (or superseding guidance).
         Furthermore, this Plan must use the same testing method for both the
         ADP and ACP tests for Plan Years beginning on or after the date the
         Employer adopts its GUST restated plan.

                  (c) This subsection applies to prevent the multiple use of the
         test set forth in subsection (a)(2) above. Any HCE eligible to make
         Elective Deferrals pursuant to Section 12.2 and to make after-tax
         voluntary Employee contributions or to receive matching contributions
         under this Plan or under any other plan maintained by the Employer or
         an Affiliated Employer, shall have either the actual deferral ratio
         adjusted in the manner described in Section 12.5 or the actual
         contribution ratio adjusted in the manner described in Section 12.7 so
         that the "Aggregate Limit" is not exceeded pursuant to Regulation
         1.401(m)-2. The amounts in excess of the "Aggregate Limit" shall be
         treated as either an Excess Contribution or an Excess Aggregate
         Contribution. The ADP and ACP of the HCEs are determined after any
         corrections required to meet the ADP and ACP tests and are deemed to be

                                       60
<PAGE>
         the maximum permitted under such tests for the Plan Year. Multiple use
         does not occur if either the ADP or ACP of the HCEs does not exceed
         1.25 multiplied by the ADP and ACP of the NHCEs.

                           "Aggregate Limit" means the sum of (i) 125 percent of
         the greater of the ADP of the NHCEs for the prior Plan Year or the ACP
         of such NHCEs 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% or two (2) plus the
         lesser of such ADP or ACP. "Lesser" is substituted for "greater" in (i)
         above, and "greater" is substituted for "lesser" after "two (2) plus
         the" in (ii) above if it would result in a larger Aggregate Limit. If
         the Employer has elected in the Adoption Agreement to use the Current
         Year Testing method, then in calculating the "Aggregate Limit" for a
         particular Plan Year, the NHCEs ADP and ACP for that Plan Year, instead
         of the prior Plan Year, is used.

                  (d) A Participant is an HCE for a particular Plan Year if the
         Participant meets the definition of an HCE in effect for that Plan
         Year. Similarly, a Participant is an NHCE for a particular Plan Year if
         the Participant does not meet the definition of an HCE in effect for
         that Plan Year.

                  (e) For the purposes of this Section and Section 12.5, ADP
         means, for a specific group of Participants for a Plan Year, the
         average of the ratios (calculated separately for each Participant in
         such group) of (1) the amount of Employer contributions actually paid
         over to the Plan on behalf of such Participant for the Plan Year to (2)
         the Participant's 414(s) Compensation for such Plan Year. Employer
         contributions on behalf of any participant shall include: (1) any
         Elective Deferrals made pursuant to the Participant's deferral election
         (including Excess Deferrals of HCEs), but excluding (i) Excess
         Deferrals of NHCEs that arise solely from Elective Deferrals made under
         the plan or plans of this Employer and (ii) Elective Deferrals that are
         taken into account in the ACP tests set forth in Section 12.6 (provided
         the ADP test is satisfied both with and without exclusion of these
         Elective Deferrals); and (2) at the election of the Employer, Qualified
         Non-Elective Contributions and Qualified Matching Contributions to the
         extent such contributions are not used to satisfy the ACP test.

                           The actual deferral ratio for each Participant and
         the ADP for each group shall be calculated to the nearest one-hundredth
         of one percent. Elective Deferrals allocated to each Highly Compensated
         Participant's Elective Deferral Account shall not be reduced by Excess
         Deferrals to the extent such excess amounts are made under this Plan or
         any other plan maintained by the Employer.

                  (f) For purposes of this Section and Section 12.5, a Highly
         Compensated Participant and a Non-Highly Compensated Participant shall
         include any Employee eligible to make salary deferrals pursuant to
         Section 12.2 for the Plan Year. Such Participants who fail to make
         Elective Deferrals shall be treated for ADP purposes as Participants on
         whose behalf no Elective Deferrals are made.

                  (g) In the event this Plan satisfies the requirements of Code
         Sections 401(a)(4), 401(k), or 410(b) only if aggregated with one or
         more other plans, or if one or more other plans satisfy the
         requirements of such sections of the Code only if aggregated with this
         Plan, then this Section shall be applied by determining the ADP of
         Employees as if all such plans were a single plan. Any adjustments to
         the NHCE ADP for the prior year will be made in accordance with IRS
         Notice 98-1 and any superseding guidance, unless the Employer has
         elected in the Adoption Agreement 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 ADP testing
         method.

                  (h) The ADP for any Participant who is an HCE for the Plan
         Year and who is eligible to have Elective Deferrals (and Qualified
         Non-Elective Contributions or Qualified Matching Contributions, or
         both, if treated as Elective Deferrals for purposes of the ADP test)
         allocated to such Participant's accounts under two (2) or more
         arrangements described in Code Section 401(k), that are maintained by
         the Employer, shall be determined as if such Elective Deferrals (and,
         if applicable, such Qualified Non-Elective Contributions or Qualified
         Matching Contributions, or both) were made under a single arrangement
         for purposes of determining such HCE's actual deferral ratio. However,
         if the cash or deferred arrangements have different Plan Years, this
         paragraph shall be applied by treating all cash or deferred
         arrangements ending with or within the same calendar year as a single
         arrangement. Notwithstanding the foregoing, certain plans shall be
         treated as separate if mandatorily disaggregated under Regulations
         under Code Section 401.

                  (i) For purposes of determining the ADP and the amount of
         Excess Contributions pursuant to Section 12.5, only Elective Deferrals,
         Qualified Non-Elective Contributions and Qualified Matching
         Contributions contributed to the Plan prior to the end of the twelve
         (12) month period immediately following the Plan Year to which the
         contributions relate shall be considered.

                  (j) Notwithstanding anything in this Section to the contrary,
         the provisions of this Section and Section 12.5 may be applied
         separately (or will be applied separately to the extent required by
         Regulations) to each "plan" within the meaning of Regulation
         1.401(k)-1(g)(11). Furthermore, for Plan Years beginning after December
         31, 1998, the provisions of Code Section 401(k)(3)(F) may be used to
         exclude from consideration all Non-Highly Compensated Employees who
         have not satisfied the minimum age and service requirements of Code
         Section 410(a)(1)(A).

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<PAGE>
12.5     ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

                  (a) In the event (or, with respect to subsection (c) when the
         Prior Year Testing method is being used, if it is anticipated) that for
         Plan Years beginning after December 31, 1996, the Plan does not satisfy
         one of the tests set forth in Section 12.4, the Administrator shall
         adjust Excess Contributions or the Employer shall make contributions
         pursuant to the options set forth below or any combination thereof.
         However, if the Prior Year testing method is being used and it is
         anticipated that the Plan might not satisfy one of such tests, then the
         Employer may make contributions pursuant to the options set forth in
         subsection (c) below.

                  (b) On or before the fifteenth day of the third month
         following the end of each Plan fear, but in no event later than the
         close of the following Plan Year, the Highly Compensated Participant
         allocated the largest amount of Elective Deferrals shall have a portion
         of such Elective Deferrals (and "Income" allocable to such amounts)
         distributed (and/or, at the Participant's election, recharacterized as
         a after-tax voluntary Employee contribution pursuant to Section 4.8)
         until the total amount of Excess Contributions has been distributed, or
         until the amount of the Participant's Elective Deferrals equals the
         Elective Deferrals of the Highly Compensated Participant having the
         next largest amount of Elective Deferrals allocated. This process shall
         continue until the total amount of Excess Contributions has been
         distributed. Any distribution and/or recharacterization of Excess
         Contributions shall be made in the following order:

                  (1) With respect to the distribution of Excess Contributions,
                  such distribution:

                           (i) may be postponed but not later than the close of
                           the Plan Year following the Plan Year to which they
                           are allocable;

                           (ii) shall be made first from unmatched Elective
                           Deferrals and, thereafter, simultaneously from
                           Elective Deferrals which are matched and matching
                           contributions which relate to such Elective
                           Deferrals. Matching contributions which relate to
                           Excess Contributions shall be forfeited unless the
                           related matching contribution is distributed as an
                           Excess Aggregate Contribution pursuant to Section
                           12.7;

                           (iii) shall be adjusted for "Income"; and

                           (iv) shall be designated by the Employer as a
                           distribution of Excess Contributions (and "Income").

                  (2) With respect to the recharacterization of Excess
                  Contributions pursuant to (a) above, such recharacterized
                  amounts:

                           (i) shall be deemed to have occurred on the date on
                           which the last of those Highly Compensated
                           Participants with Excess Contributions to be
                           recharacterized is notified of the recharacterization
                           and the tax consequences of such recharacterization;

                           (ii) shall not exceed the amount of Elective
                           Deferrals on behalf of any Highly Compensated
                           Participant for any Plan Year;

                           (iii) shall be treated as after-tax voluntary
                           Employee contributions for purposes of Code Section
                           40l(a)(4) and Regulation 1.401(k)-1(b). However, for
                           purposes of Sections 4.3(f) and 9.2 (top heavy
                           rules), recharacterized Excess Contributions continue
                           to be treated as Employer contributions that are
                           Elective Deferrals. Excess Contributions (and
                           "Income" attributable to such amounts)
                           recharacterized as after-tax voluntary Employee
                           contributions shall continue to be nonforfeitable and
                           subject to the same distribution rules provided for
                           in Section 12.2(c); and

                           (iv) are not permitted if the amount recharacterized
                           plus after-tax voluntary Employee contributions
                           actually made by such Highly Compensated Participant,
                           exceed the maximum amount of after-tax voluntary
                           Employee contributions (determined prior to
                           application of Section 12.6) that such Highly
                           Compensated Participant is permitted to make under
                           the Plan in the absence of recharacterization.

                  (3) Any distribution and/or recharacterization of less than
                  the entire amount of Excess Contributions shall be treated as
                  a pro rata distribution and/or recharacterization of Excess
                  Contributions and "Income."

                  (4) For the purpose of this Section, "Income" means the income
                  or losses allocable to Excess Contributions, which amount
                  shall be allocated at the same time and in the same manner as
                  income or losses are allocated pursuant to Section 43(c).
                  However, "Income" for the period between the end of the Plan
                  Year and the date of the distribution (the "gap period") is
                  not required to be distributed.

                  (5) Excess Contributions shall be treated as Employer
                  contributions for purposes of Code Sections 404 and 415 even
                  if distributed from the Plan.

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<PAGE>
                  (c) Notwithstanding the above, within twelve (12) months after
         the end of the Plan Year (or, if the Prior Year Testing method is used,
         within twelve (12) months after the end of the prior Plan Year), the
         Employer may make a special Qualified Non-Elective Contribution or
         Qualified Matching Contribution in accordance with one of the following
         provisions which contribution shall be allocated to the Qualified
         Non-Elective Contribution Account or Qualified Matching Contribution
         Account of each Non-Highly Compensated Participant eligible to share in
         the allocation in accordance with such provision. The Employer shall
         provide the Administrator with written notification of the amount of
         the contribution being made and to which provision it relates.

                  (1) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the Prior Year Testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year.

                  (2) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the Prior Year Testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants who are not employed at the end of the Plan Year
                  (or at the end of the prior Plan Year if the Prior Year
                  Testing method is being used) and, if this is a standardized
                  Plan, who have not completed more than 500 Hours of Service
                  (or three (3) consecutive calendar months if the Elapsed Time
                  Method is selected in the Adoption Agreement) during such Plan
                  Year, shall not be eligible to share in the allocation and
                  shall be disregarded.

                  (3) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated in equal amounts (per capita).

                  (4) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4, Such
                  contribution shall be allocated in equal amounts (per capita).
                  However, for purposes of this contribution, Non-Highly
                  Compensated Participants who are not employed at the end of
                  the Plan Year (or at the end of the prior Plan Year if the
                  Prior Year Testing method is being used) and, if this is a
                  standardized Plan, who have not completed more than 500 Hours
                  of Service (or three (3) consecutive calendar months if the
                  Elapsed Time Method is selected in the Adoption Agreement)
                  during such Plan Year, shall not be eligible to share in the
                  allocation and shall be disregarded.

                  (5) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated to the Qualified Non-Elective
                  Contribution Account of the Non-Highly Compensated Participant
                  having the lowest 414(s) Compensation, until one of the tests
                  set forth in Section 12.4 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.4 is satisfied (or is
                  anticipated to be satisfied).

                  (6) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated to the Qualified Non-Elective
                  Contribution Account of the Non-Highly Compensated Participant
                  having the lowest 414(s) Compensation, until one of the tests
                  set forth in Section 12.4 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.4 is satisfied (or is
                  anticipated to be satisfied). However, for purposes of this
                  contribution, Non-Highly Compensated Participants who are not
                  employed at the end of the Plan Year (or at the end of the
                  prior Plan Year if the Prior Year Testing method is being
                  used) and, if this is a standardized Plan, who have not
                  completed more than 500 Hours of Service (or three (3)
                  consecutive calendar months if the Elapsed Time Method is
                  selected in the Adoption Agreement) during such Plan Year,
                  shall not be eligible to share in the allocation and shall be
                  disregarded.

                  (7) A Qualified Matching Contribution may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution shall be
                  allocated to the Qualified Matching Contribution Account of
                  each Non-Highly Compensated Participant in the same proportion
                  that each Non-Highly Compensated Participant's Elective
                  Deferrals for the year bears to the total Elective Deferrals
                  of all Non-Highly Compensated Participants.
                                       63
<PAGE>
                  (8) A Qualified Matching Contribution may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution shall be
                  allocated to the Qualified Matching Contribution Account of
                  each Non-Highly Compensated Participant in the same proportion
                  that each Non-Highly Compensated Participant's Elective
                  Deferrals for the year bears to the total Elective Deferrals
                  of all Non-Highly Compensated Participants. However, for
                  purposes of this contribution, Non-Highly Compensated
                  Participants who are not employed at the end of the Plan Year
                  (or at the end of the prior Plan Year if the Prior Year
                  Testing method is being used) and, if this is a standardized
                  Plan, who have not completed more than 500 Hours of Service
`                 for three (3) consecutive calendar months if the Elapsed Time
                  Method is selected in the Adoption Agreement) during such Plan
                  Year, shall not be eligible to share in the allocation and
                  shall be disregarded.

                  (9) A Qualified Matching Contribution may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution shall be
                  allocated to the Qualified Matching Contribution Account of
                  the Non-Highly Compensated Participant having the lowest
                  Elective Deferrals until one of the tests set forth in Section
                  12.4 is satisfied (or is anticipated to be satisfied), or
                  until such Non-Highly Compensated Participant has received the
                  maximum "Annual Addition" pursuant to Section 4.4. This
                  process shall continue until one of the tests set forth in
                  Section 12.4 is satisfied for is anticipated to be satisfied).

                  (10) A Qualified Matching Contribution may be made on behalf
                  of Non-Highly Compensated Participants in an amount sufficient
                  to satisfy (or to prevent an anticipated failure of) one of
                  the tests set forth in Section 12.4. Such contribution shall
                  be allocated to the Qualified Matching Contribution Account of
                  the Non-Highly Compensated Participant having the lowest
                  Elective Deferrals until one of the tests set forth in Section
                  12.4 is satisfied (or is anticipated to be satisfied), or
                  until such Non-Highly Compensated Participant has received the
                  maximum "Annual Addition" pursuant to Section 4.4. This
                  process shall continue until one of the tests set forth in
                  Section 12.4 is satisfied (or is anticipated to be satisfied).
                  However, for purposes of this contribution, Non-Highly
                  Compensated Participants who are not employed at the end of
                  the Plan Year (or at the end of the prior Plan Year if the
                  Prior Year Testing method is being used) and, if this is a
                  standardized Plan, who have not completed more than 500 Hours
                  of Service (or three (3) consecutive calendar months if the
                  Elapsed Time Method is selected in the Adoption Agreement)
                  during such Plan Year, shall not be eligible to share in the
                  allocation and shall be disregarded.

                  (d) Any Excess Contributions (and "Income") which are
         distributed on or after 2 1/2 months after the end of the Plan Year
         shall be subject to the ten percent (10%) Employer excise tax imposed
         by Code Section 4979.

12.6     ACTUAL CONTRIBUTION PERCENTAGE TESTS

                  (a) Except as otherwise provided herein, this subsection
         applies if the Prior Year Testing method is elected in the Adoption
         Agreement. The "Actual Contribution Percentage" (hereinafter "ACP")
         for Participants who are Highly Compensated Employees (hereinafter
         "HCES") for each Plan Year and the prior year's ACP for Participants
         who were Non-Highly Compensated Employees (hereinafter "NHCEs") for the
         prior Plan Year must satisfy one of the following tests:

                  (1) The ACP for a Plan Year for Participants who are HCES for
                  the Plan Year shall not exceed the prior year's ACP for
                  Participants who were NHCEs for the prior Plan Year multiplied
                  by l.25; or

                  (2) The ACP for a Plan Year for Participants who are HCES for
                  the Plan Year shall not exceed the prior year's ACP for
                  Participants who were NHCEs for the prior Plan Year multiplied
                  by 2.0, provided that the ACP for Participants who are HCES
                  does not exceed the prior year's ACP for Participants who were
                  NHCEs in the prior Plan Year by more than two (2) percentage
                  points.

                  Notwithstanding the above, for purposes of applying the
                  foregoing tests with respect to the first Plan Year in which
                  the Plan permits any Participant to make Employee
                  contributions, provides for matching contributions, or both,
                  the ACP for the prior year's NHCEs shall be deemed to be three
                  percent (3%) unless the Employer has elected in the Adoption
                  Agreement to use the current Plan Year's ACP for these
                  Participants. However, the provisions of this paragraph may
                  not be used if the Plan is a successor plan or is otherwise
                  prohibited from using such provisions pursuant to IRS Notice
                  98-1 (or superseding guidance).

                  (b) Notwithstanding the preceding, if the Current Year Testing
         method is elected in the Adoption Agreement, the ACP tests in (a)(1)
         and (a)(2), above shall be applied by comparing the current Plan Year's
         ACP for Participants who are HCES with the current Plan Year's ACP
         (rather than the prior Plan Year's ACP) for Participants who are NHCEs
         for the current Plan Year. Once made, this election can only be changed
         if the Plan meets the requirements for changing to the Prior Year
         Testing method set forth in IRS Notice 98-1 (or superseding guidance).
         Furthermore, this Plan must use the same testing method for both the
         ADP and ACP tests for Plan Years beginning on or after the date the
         Employer adopts its GUST restated plan.

                                       64
<PAGE>
                  (c) This subsection applies to prevent the multiple use of the
         test set forth in subsection (a)(2) above. Any HCE eligible to make
         Elective Deferrals pursuant to Section 12.2 and to make after-tax
         voluntary Employee contributions or to receive matching contributions
         under this Plan or under any other plan maintained by the Employer or
         an Affiliated Employer, shall have either the actual deferral ratio
         adjusted in the manner described in Section 12.5 or the actual
         contribution ratio reduced in the manner described in Section 12.7 so
         that the "Aggregate Limit" is not exceeded pursuant to Regulation
         1.401(m)-2. The amounts in excess of the "Aggregate Limit" shall be
         treated as either an Excess Contribution or an Excess Aggregate
         Contribution. The ADP and ACP of the HCEs are determined after any
         corrections required to meet the ADP and ACP tests and are deemed to be
         the maximum permitted under such test for the Plan Year. Multiple use
         does not occur if either the ADP or ACP of the HCEs does not exceed
         1.25 multiplied by the ADP and ACP of the NHCEs.

         "Aggregate Limit" means the sum of (i) 125 percent of the greater of
         the ADP of the NHCEs for the Plan Year or the ACP of such NHCEs 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% or two plus the lesser of such ADP or ACP.
         "Lesser" is substituted for "greater" in (i) above, and "greater" is
         substituted for "lesser" after "two plus the" in (ii) above if it would
         result in a larger Aggregate Limit. If the Employer has elected in the
         Adoption Agreement to use the Current Year Testing method, then in
         calculating the "Aggregate Limit" for a particular Plan Year, the NHCEs
         ADP and ACP for that Plan Year, instead of the prior Plan Year, is
         used.

                  (d) A Participant is a Highly Compensated Employee for a
         particular Plan Year if the Participant meets the definition of a
         Highly Compensated Employee in effect for that Plan Year. Similarly, a
         Participant is a Non-highly Compensated Employee for a particular Plan
         Year if the Participant does not meet the definition of a Highly
         Compensated Employee in effect for that Plan Year.

                  (e) For the purposes of this Section and Section 12.7, ACP for
         a specific group of Participants for a Plan Year means the average of
         the "Contribution Percentages" (calculated separately for each
         Participant in such group). For this purpose, "Contribution Percentage"
         means the ratio (expressed as a percentage) of the Participant's
         "Contribution Percentage Amounts" to the Participant's 414(s)
         Compensation. The actual contribution ratio for each Participant and
         the ACP for each group, shall be calculated to the nearest
         one-hundredth of one percent of the Participant's 414(s) Compensation.

                  (f) "Contribution Percentage Amounts" means the sum of (i)
         after-tax voluntary Employee contributions, (ii) Employer "Matching
         Contributions" made pursuant to Section 12.1(a)(2) (including Qualified
         Matching Contributions to the extent such Qualified Matching
         Contributions are not used to satisfy the tests set forth in Section
         12.4), (iii) Excess Contributions recharacterized as nondeductible
         voluntary Employee contributions pursuant to Section 12.5, and (iv)
         Qualified Non-Elective Contributions (to the extent not used to satisfy
         the tests set forth in Section 12.4). However, "Contribution Percentage
         Amounts" shall not include "Matching Contributions" that are forfeited
         either to correct Excess Aggregate Contributions or due to Code Section
         401(a)(4) and the Regulations thereunder because the contributions to
         which they relate are Excess Deferrals, Excess Contributions, or Excess
         Aggregate Contributions. In addition, "Contribution Percentage Amounts"
         may include Elective Deferrals provided the ADP test in Section 12.4 is
         met before the Elective Deferrals are used in the ACP test and
         continues to be met following the exclusion of those Elective Deferrals
         that are used to meet the ACP test.

                  (g) For purposes of determining the ACP and the amount of
         Excess Aggregate Contributions pursuant to Section 12.7, only Employer
         "Matching Contributions" (excluding "Matching Contributions" forfeited
         or distributed pursuant to Section 12.2(e), 12.5(b), or 12.7(b))
         contributed to the Plan prior to the end of the succeeding Plan Year
         shall be considered. In addition, the Administrator may elect to take
         into account, with respect to Employees eligible to have Employer
         "Matching Contributions" made pursuant to Section 12.1(a)(2) or
         after-tax voluntary Employee contributions made pursuant to Section 4.7
         allocated to their accounts, elective deferrals (as defined in
         Regulation 1.402(g)-1(b)) and qualified non-elective contributions (as
         defined in Code Section 401 (m)(4)(C) contributed to any plan
         maintained by the Employer. Such elective deferrals and qualified
         non-elective contributions shall be treated as Employer matching
         contributions subject to Regulation 1.401(m)-1(b)(2) which is
         incorporated herein by reference. The Plan Year must be the same as the
         plan year of the plan to which the elective deferrals and the qualified
         non-elective contributions are made.

                (h) In the event that this Plan satisfies the requirements of
        Code Sections 401(a)(4), 401(m), or 410(b) only if aggregated with one
        or more other plans, or if one or more other plans satisfy the
        requirements of such sections of the Code only if aggregated with this
        Plan, then this Section shall be applied by determining the ACP of
        Employees as if all such plans were a single plan. Plans may be
        aggregated in order to satisfy Code section 401 (m) only if they have
        the same Plan Year.

                           Any adjustments to the NHCE ACP for the prior year
         will be made in accordance with IRS Notice 98-1 and any superseding
         guidance, unless the Employer has elected in the Adoption Agreement 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 ACP testing method.

                  (i) For the purposes of this Section, if an HCE is a
         Participant under two (2) or more plans (other than an employee stock
         ownership plan as defined in Code Section 4975(e)(7)) which are
         maintained by the Employer or an Affiliated Employer to which "Matching
         Contributions," nondeductible voluntary Employee contributions, or
         both, are made, all such contributions on behalf of such HCE shall be
         aggregated for purposes of determining such HCP's actual contribution
         ratio. However, if the plans have different plan years, this paragraph
         shall be applied by treating all plans ending with or within the same
         calendar year as a single plan.

                                       65
<PAGE>
                  (j) For purposes of this Section and Section 12.7, a Highly
         Compensated Participant and a Non-Highly Compensated Participant shall
         include any Employee eligible to have "Matching Contributions" made
         pursuant to Section 12.1(a)(2) (whether or not a deferral election was
         made or suspended pursuant to Section 12.2(g)) allocated to such
         Participant's account for the Plan Year or to make salary deferrals
         pursuant to Section 12.2 (if the Employer uses salary deferrals to
         satisfy the provisions of this Section) or after-tax voluntary Employee
         contributions pursuant to Section 4.7 (whether or not nondeductible
         voluntary Employee contributions are made) allocated to the
         Participant's account for the Plan Year.

                  (k) For purposes of this Section and Section 12.7, "Matching
         Contribution" means an Employer contribution made to the Plan, or to a
         contract described in Code Section 403(b), on behalf of a Participant
         on account of a nondeductible voluntary Employee contribution made by
         such Participant, or on account of a Participant's elective deferrals
         under a plan maintained by the Employer.

                  (l) For purposes of determining the ACP and the amount of
         Excess Aggregate Contributions pursuant to Section 12.7, only Elective
         Deferrals, Qualified Non-Elective Contributions, "Matching
         Contributions" and Qualified Matching Contributions contributed to the
         Plan prior to the end of the twelve (12) month period immediately
         following the Plan Year to which the contributions relate shall be
         considered.

                  (m) Notwithstanding anything in this Section to the contrary,
         the provisions of this Section and Section 12.7 may be applied
         separately (or will be applied separately to the extent required by
         Regulations) to each "plan" within the meaning of Regulation
         1.401(k)-1(g)(11). Furthermore, for Plan Years beginning after December
         31, 1998, the provisions of Code Section 401(k)(3)(F) may be used to
         exclude from consideration all Non-Highly Compensated Employees who
         have not satisfied the minimum age and service requirements of Code
         Section 410(a)(1)(A).

12.7     ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

                  (a) In the event (or, with respect to subsection (g) below
         when the Prior Year Testing method is being used, if it is anticipated)
         that for Plan Years beginning after December 31, 1996, the Plan does
         not satisfy one of the tests set forth in Section 12.6, the
         Administrator shall adjust Excess Aggregate Contributions or the
         Employer shall make contributions pursuant to the options set forth
         below or any combination thereof. However, if the Prior Year testing
         method is being used and it is anticipated that the Plan might not
         satisfy one of such tests, then the Employer may make contributions
         pursuant to the options set forth in subsection (c) below.

                  (b) On or before the fifteenth day of the third month
         following the end of the Plan Year, but in no event later than the
         close of the following Plan Year the Highly Compensated Participant
         having the largest allocation of "Contribution Percentage Amounts"
         shall have a portion of such "Contribution Percentage Amounts" (and
         "Income" allocable to such amounts) distributed or, if non-Vested,
         Forfeited (including "Income" allocable to such Forfeitures) until the
         total amount of Excess Aggregate Contributions has been distributed, or
         until the amount of the Participant's "Contribution Percentage Amounts"
         equals the "Contribution Percentage Amounts" of the Highly Compensated
         Participant having the next largest amount of "Contribution Percentage
         Amounts." This process shall continue until the total amount of Excess
         Aggregate Contributions has been distributed or forfeited. Any
         distribution and/or Forfeiture of "Contribution Percentage Amounts"
         shall be made in the following order:

                  (1) Employer matching contributions distributed and/or
         forfeited pursuant to Section 12.5(b)(1);

                  (2) After-tax voluntary Employee contributions including
         Excess Contributions recharacterized as after-tax voluntary Employee
         contributions pursuant to Section 12.5(b)(2);

                  (3) Remaining Employer matching contributions.

                  (c) Any distribution or Forfeiture of less than the entire
         amount of Excess Aggregate Contributions (and "Income") shall be
         treated as a pro rata distribution of Excess Aggregate Contributions
         and "Income." Distribution of Excess Aggregate Contributions shall be
         designated by the Employer as a distribution of Excess Aggregate
         Contributions (and "Income"). Forfeitures of Excess Aggregate
         Contributions shall be treated in accordance with Section 4.3. However,
         no such Forfeiture may be allocated to a Highly Compensated Participant
         whose contributions are reduced pursuant to this Section.

                  (d) For the purpose of this Section, "Income" means the income
         or losses allocable to Excess Aggregate Contributions, which amount
         shall be allocated at the same time and in the same manner as income or
         losses are allocated pursuant to Section 4.3(c). However, "Income" for
         the period between the end of the Plan Year and the date of the
         distribution (the "gap period") is not required to be distributed.

                                       66
<PAGE>
                  (e) Excess Aggregate Contributions attributable to amounts
         other than nondeductible voluntary Employee contributions, including
         forfeited matching contributions, shall be treated as Employer
         contributions for purposes of Code Sections 404 and 415 even if
         distributed from the Plan.

                  (f) The determination of the amount of Excess Aggregate
         Contributions with respect to any Plan Year shall be made after first
         determining the Excess Contributions, if any, to be treated as
         nondeductible voluntary Employee contributions due to
         recharacterization for the plan year of any other qualified cash or
         deferred arrangement (as defined in Code Section 401(k)) maintained by
         the Employer that ends with or within the Plan Year or which are
         treated as after-tax voluntary Employee contributions due to
         recharacterization pursuant to Section 12.5.

                  (g) Notwithstanding the above, within twelve (12) months after
         the end of the Plan Year (or, if the Prior Year Testing method is used,
         within twelve (l2) months after the end of the prior Plan Year), the
         Employer may make a special Qualified Non-Elective Contribution or
         Qualified Matching Contribution in accordance with one of the following
         provisions which contribution shall be allocated to the Qualified
         Non-Elective Contribution Account or Qualified Matching Contribution
         Account of each Non-Highly Compensated eligible to share in the
         allocation in accordance with such provision. The Employer shall
         provide the Administrator with written notification of the amount of
         the contribution being made and for which provision it is being made
         pursuant to:

                  (1) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the Prior Year Testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year.

                  (2) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the Prior Year Testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants who are not employed at the end of the Plan Year
                  (or at the end of the prior Plan Year if the Prior Year
                  Testing method is being used) and, if this is a standardized
                  Plan, who have not completed more than 500 Hours of Service
                  (or three (3) consecutive calendar months if the Elapsed Time
                  Method is selected in the Adoption Agreement) during such Plan
                  Year, shall not be eligible to share in the allocation and
                  shall be disregarded.

                  (3) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in equal amounts (per capita).

                  (4) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in equal amounts (per capita).
                  However, for purposes of this contribution, Non-Highly
                  Compensated Participants who are not employed at the end of
                  the Plan Year (or at the end of the prior Plan Year if the
                  Prior Year Testing method is being used) and, if this is a
                  standardized Plan, who have not completed more than 500 Hours
                  of Service (or three (3) consecutive calendar months if the
                  Elapsed Time Method is selected in the Adoption Agreement)
                  during such Plan Year, shall not be eligible to share in the
                  allocation and shall be disregarded.

                  (5) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated to the Qualified Non-Elective
                  Contribution Account of the Non-Highly Compensated Participant
                  having the lowest 414(s) Compensation, until one of the tests
                  set forth in Section 12.6 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.6 is satisfied (or is
                  anticipated to be satisfied).

                  (6) A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated to the Qualified Non-Elective
                  Contribution Account of the Non-Highly Compensated Participant
                  having the lowest 414(s) Compensation, until one of the tests
                  set forth in Section 12.6 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.6 is satisfied (or is
                  anticipated to be satisfied). However, for purposes of this
                  contribution, Non-Highly Compensated Employees who are not
                  employed at the end of the Plan Year (or at the end of the
                  prior Plan Year if the Prior Year Testing method is being
                  used) and, if this is a standardized Plan, who have not
                  completed more than 500 Hours of Service (or three (3)

                                       67
<PAGE>
                  consecutive calendar months if the Elapsed Time Method is
                  selected in the Adoption Agreement) during such Plan Year,
                  shall not be eligible to share in the allocation and shall be
                  disregarded.

                  (7) A "Matching Contribution" may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.6. Such contribution shall be
                  allocated on behalf of each Non-Highly Compensated Participant
                  in the same proportion that each Non-Highly Compensated
                  Participant's Elective Deferrals for the year bears to the
                  total Elective Deferrals of all Non-Highly Compensated
                  Participants. The Employer shall designate, at the time the
                  contribution is made, whether the contribution made pursuant
                  to this provision shall be a Qualified Matching Contribution
                  allocated to a Participant's Qualified Matching Contribution
                  Account or an Employer NonElective Contribution allocated to a
                  Participant's Non-Elective Account.

                  (8) A "Matching Contribution" may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.6. Such contribution shall be
                  allocated on behalf of each Non-Highly Compensated Participant
                  in the same proportion that each Non-Highly Compensated
                  Participant's Elective Deferrals for the year bears to the
                  total Elective Deferrals of all Non-Highly Compensated
                  Participants. The Employer shall designate, at the time the
                  contribution is made, whether the contribution made pursuant
                  to this provision shall be a Qualified Matching Contribution
                  allocated to a Participant's Qualified Matching Contribution
                  Account or an Employer NonElective Contribution allocated to a
                  Participant's Non-Elective Account. However, for purposes of
                  this contribution, Non-Highly Compensated Participants who are
                  not employed at the end of the Plan Year (or at the end of the
                  prior Plan Year if the Prior Year Testing method is being
                  used) and, if this is a standardized Plan, who have not
                  completed more than 500 Hours of Service (or three (3)
                  consecutive calendar months if the Elapsed Time Method is
                  selected in the Adoption Agreement) during such Plan Year,
                  shall not be eligible to share in the allocation and shall be
                  disregarded.

                  (9) A "Matching Contribution" may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution shall be
                  allocated on behalf of the Non-Highly Compensated Participant
                  having the lowest Elective Deferrals until one of the tests
                  set forth in Section 12.4 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.4 is satisfied (or is
                  anticipated to be satisfied). The Employer shall designate, at
                  the time the contribution is made, whether the contribution
                  made pursuant to this provision shall be a Qualified Matching
                  Contribution allocated to a Participant's Qualified Matching
                  Contribution Account or an Employer Non-Elective Contribution
                  allocated to a Participant's Non-Elective Account.

                  (10) A "Matching Contribution" may be made on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution shall be
                  allocated on behalf of the Non-Highly Compensated Participant
                  having the lowest Elective Deferrals until one of the tests
                  set forth in Section 12.4 is satisfied (or is anticipated to
                  be satisfied), or until such Non-Highly Compensated
                  Participant has received the maximum "Annual Addition"
                  pursuant to Section 4.4. This process shall continue until one
                  of the tests set forth in Section 12.4 is satisfied (or is
                  anticipated to be satisfied). The Employer shall designate, at
                  the time the contribution is made, whether the contribution
                  made pursuant to this provision shall be a Qualified Matching
                  Contribution allocated to a Participant's Qualified Matching
                  Contribution Account or an Employer Non-Elective Contribution
                  allocated to a Participant's Non-Elective Account. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants who are not employed at the end of the Plan Year
                  (or at the end of the prior Plan Year if the Prior Year
                  Testing method is being used) and, if this is a standardized
                  Plan, who have not completed more than 500 Hours of Service
                  (or three (3) consecutive calendar months if the Elapsed
                  Time Method is selected in the Adoption Agreement) during such
                  Plan Year, shall not be eligible to share in the allocation
                  and shall be disregarded,

                  (h) Any Excess Aggregate Contributions (and "Income") which
         are distributed on or after 2 1/2 months after the end of the Plan Year
         shall be subject to the ten percent (10%) Employer excise tax imposed
         by Code Section 4979.

12.8     SAFE HARBOR PROVISIONS

                  (a) The provisions of this Section will apply if the Employer
         has elected, in the Adoption Agreement, to use the "ADP Test Safe
         Harbor" or "ACP Test Safe Harbor." If the Employer has elected to use
         the "ADP Test Safe Harbor" for a Plan Year, then the provisions
         relating to the ADP test described in Section 12.4 and in Code Section
         401(k)(3) do not apply for such Plan Year. In addition, if the Employer
         has also elected to use the "ACP Test Safe Harbor" for a Plan Year,
         then the provisions relating to the ACP test described in Section 12.6
         and in Code Section 401(m)(2) do not apply for such Plan Year.
         Furthermore, to the extent any other provision of the Plan is
         inconsistent with the provisions of this Section, the provisions of
         this Section will govern.
                                       68
<PAGE>
                  (b) For purposes of this Section, the following definitions
         apply:

                  (1) "ACP Test Safe Harbor" means the method described in
                  subsection (c) below for satisfying the ACP test of Code
                  Section 401(m)(2).

                  (2) "ACP Test Safe Harbor Matching Contributions" means
                  "Matching Contributions" described in subsection (d)(1).

                  (3) "ADP Test Safe Harbor" means the method described in
                  subsection (c) for satisfying the ADP test of Code Section
                  401(k)(3).

                  (4) "ADP Test Safe Harbor Contributions" means "Matching
                  Contributions" and nonelective contributions described in
                  subsection (c)(1) below.

                  (5) "Compensation" means Compensation as defined in Section
                  1.11, except, for purposes of this Section, no dollar limit,
                  other than the limit imposed by Code Section 401(a)(17),
                  applies to the Compensation of a Non-Highly Compensated
                  Employee. However, solely for purposes of determining the
                  Compensation subject to a Participant's deferral election, the
                  Employer may use an alternative definition to the one
                  described in the preceding sentence, provided such alternative
                  definition is a reasonable definition within the meaning of
                  Regulation 1.414(s)-1(d)(2) and permits each Participant to
                  elect sufficient Elective Deferrals to receive the maximum
                  amount of "Matching Contributions" (determined using the
                  definition of Compensation described in the preceding
                  sentence) available to the Participant under the Plan.

                  (6) "Eligible Participant" means a Participant who is eligible
                  to make Elective Deferrals under the Plan for any part of the
                  Plan Year (or who would he eligible to make Elective Deferrals
                  but for a suspension due to a hardship distribution described
                  in Section 12.9 or to statutory limitations, such as Code
                  Sections 402(g) and 415) and who is not excluded as an
                  "Eligible Participant" under the 401(k) Safe Harbor elections
                  in the Adoption Agreement.

                  (7) "Matching Contributions" means contributions made by the
                  Employer on account of an "Eligible Participant's" Elective
                  Deferrals.

                  (c) The provisions of this subsection apply for purposes of
         satisfying the "ADP Test Safe Harbor."

                  (1) The "ADP Test Safe Harbor Contribution" is the
                  contribution elected by the Employer in the Adoption Agreement
                  to be used to satisfy the "ADP Test Safe Harbor." However, if
                  no contribution is elected in the Adoption Agreement, the
                  Employer will contribute to the Plan for the Plan Year a
                  "Basic Matching Contribution" on behalf of each "Eligible
                  Employee." The "Basic Matching Contribution" is equal to (i)
                  one hundred percent (100%) of the amount of an "Eligible
                  Participant's" Elective Deferrals that do not exceed three
                  percent (3%) of the Participant's "Compensation" for the Plan
                  Year, plus (ii) fifty percent (50%) of the amount of the
                  Participant's Elective Deferrals that exceed three percent
                  (3%) of the Participant's "Compensation" but do not exceed
                  five percent (5%) of the Participant's "Compensation."

                  (2) Except as provided in subsection (e) below, for purposes
                  of the Plan, a Basic Matching Contribution or an Enhanced
                  Matching Contribution will be treated as a Qualified Matching
                  Contribution and a Nonelective Safe Harbor Contribution will
                  be treated as a Qualified Non-Elective Contribution.
                  Accordingly, the "ADP Test Safe Harbor Contribution" will be
                  fully Vested and subject to the distribution restrictions set
                  forth in Section 12.2(c) (i.e., may generally not be
                  distributed earlier than separation from service, death,
                  disability, an event described in Section 401(k)(1), or, in
                  case of a profit sharing plan, the attainment of age 59 1/2.
                  In addition, such contributions must satisfy the "ADP Test
                  Safe Harbor" without regard to permitted disparity under Code
                  Section 401(1).

                  (3) At least thirty (30) days, but not more than ninety (90)
                  days, before the beginning of the Plan Year, the Employer will
                  provide each "Eligible Participant" a comprehensive notice of
                  the Participant's rights and obligations under the Plan,
                  written in a manner calculated to be understood by the average
                  Participant. However, if an Employee becomes eligible after
                  the 90th day before the beginning of the Plan Year and does
                  not receive the notice for that reason, the notice must be
                  provided no more than ninety (90) days before the Employee
                  becomes eligible but not later than the date the Employee
                  becomes eligible.

                  (4) In addition to any other election periods provided under
                  the Plan, each "Eligible Participant" may make or modify a
                  deferral election during the thirty (30) day period
                  immediately following receipt of the notice described in
                  subsection (3) above. Furthermore, if the "ADP Test Safe
                  Harbor" is a "Matching Contribution" each "Eligible Employee"
                  must be permitted to elect sufficient Elective Deferrals to
                  receive the maximum amount of "Matching Contributions"
                  available to the Participant under the Plan."

                  (d) The provisions of this subsection apply if the Employer
         has elected to satisfy the "ACP Test Safe Harbor."

                                       69
<PAGE>
                  (1) In addition to the "ADP Test Safe Harbor Contributions,"
                  the Employer will make any "Matching Contributions" in
                  accordance with elections made in the Adoption Agreement. Such
                  additional "Matching Contributions" will be considered "ACP
                  Test Safe Harbor Matching Contributions."

                  (2) Notwithstanding any election in the Adoption Agreement to
                  the contrary, an "Eligible Participant's" Elective Deferrals
                  in excess of six percent (6%) of "Compensation" may not be
                  taken into account in applying "ACP Test Safe Harbor Matching
                  Contributions." In addition, effective with respect to Plan
                  Years beginning after December 31, 1999, any portion of an
                  "ACP Test Safe Harbor Matching Contribution" attributable to a
                  discretionary "Matching Contribution" may not exceed four
                  percent (4%) of an "Eligible Participant's" "Compensation."

                  (e) The Plan is required to satisfy the ACP test of Code
         Section 401(m)(2), using the current year testing method, if the Plan
         permits after-tax voluntary Employee contributions or if matching
         contributions that do not satisfy the "ACP Test Safe Harbor" may be
         made to the Plan. In such event, only "ADP Test Safe Harbor
         Contributions" or "ACP Test Safe Harbor Contributions" that exceed the
         amount needed to satisfy the "ADP Test Harbor" or "ACP Test Safe
         Harbor" (if the Employer has elected to use the "ACP Test Safe Harbor")
         may be treated as Qualified Nonelective Contributions or Qualified
         Matching Contributions in applying the ACP test. In addition in
         applying the ACP test elective contributions may not treated as
         matching contributions under Code Section 401(m)(3). Furthermore, in
         applying the ACP test, the Employer may elect to disregard with respect
         to all "Eligible Participants" (1) all "Matching Contributions" if the
         only "Matching Contributions" made to the Plan satisfy the "ADP Test
         Safe Harbor Contribution" (the "Basic Matching Contribution" or the
         "Enhanced Matching Contribution") and (2) if the "ACP Test Safe Harbor"
         is satisfied, "Matching Contributions" that do not exceed four percent
         (4%) of each Participant's "Compensation."

12.9     ADVANCE DISTRIBUTION FOR HARDSHIP

                  (a) The Administrator, at the election of a Participant, shall
         direct the Trustee to distribute to the Participant in any one Plan
         Year up to the lesser of (1) 100% of the accounts as elected in the
         Adoption Agreement valued as of the last Valuation Date or (2) the
         amount necessary to satisfy the immediate and heavy financial need of
         the Participant. Any distribution made pursuant to this Section shall
         be deemed to be made as of the first day of the Plan Year or, if later,
         the Valuation Date immediately preceding the date of distribution, and
         the account from which the distribution is made shall be reduced
         accordingly. Withdrawal under this Section shall be authorized only if
         the distribution is for one of the following or any other item
         permitted under Regulation 1.401(k)-1(d)(2)(iv):

                  (1) Medical expenses described in Code Section 213(d) incurred
                  by the Participant, the Participant's spouse, or any of the
                  Participant's dependents (as defined in Code Section 152) or
                  necessary for these persons to obtain medical care as
                  described in Code Section 213(d);

                  (2) Costs directly related to the purchase (excluding mortgage
                  payments) of a principal residence for the Participant;

                  (3) Payment of tuition and related educational fees, and room
                  and board expenses, for the next twelve (12) months of
                  post-secondary education for the Participant, the
                  Participant's spouse, children, or dependents (as defined in
                  Code Section 152); or

                  (4) Payments necessary to prevent the eviction of the
                  Participant from the Participant's principal residence or
                  foreclosure on the mortgage on that residence.

                  (b) No distribution shall be made pursuant to this Section
         unless the Administrator, based upon the Participant's representation
         and such other facts as are known to the Administrator, determines that
         all of the following conditions are satisfied:

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

                  (2) The Participant has obtained all distributions, other than
                  hardship distributions, and all nontaxable loans currently
                  available under all plans maintained by the Employer (to the
                  extent the loan would not increase the hardship);

                  (3) The Plan, and all other plans maintained by the Employer,
                  provide that the Participant's elective deferrals and
                  nondeductible voluntary Employee contributions will be
                  suspended for at least twelve (12) months after receipt of the
                  hardship distribution; and

                  (4) The Plan, and all other plans maintained by the Employer,
                  provide that the Participant may not make elective deferrals
                  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
                  deferrals for the taxable year of the hardship distribution.

                                       70
<PAGE>
                  (c) Notwithstanding the above, distributions from the
         Participant's Elective Deferral Account, Qualified Matching
         Contribution Account and Qualified Non-Elective Account pursuant to
         this Section shall be limited solely to the Participant's Elective
         Deferrals and any income attributable thereto credited to the
         Participant's Elective Deferral Account as of December 31, 1988.
         Furthermore, if a hardship distribution is permitted from more than one
         account type, the Administrator may determine any ordering of a
         Participant's hardship distribution from such accounts.

                  (d) Any distribution made pursuant to this Section shall be
         made in a manner which is consistent with and satisfies the provisions
         of Section 6.5, including, but not limited to, all notice and consent
         requirements of Code Sections 411(a)(11) and 417 and the Regulations
         thereunder.

                                  ARTICLE XIII
                            SIMPLE 401(K) PROVISIONS

13.1     SIMPLE 401(k) PROVISIONS

                  (a) If elected in the Adoption Agreement, this Plan is
          intended to be a SIMPLE 401(k) plan which satisfies the requirements
          of Code Sections 401(k)(11) and 401(m)(10):

                  (b) The provisions of this Article apply for a "year" only if
          the following conditions are met:

                  (1) The Employer adopting this Plan is an "eligible employer."
                  An "eligible employer" means, with respect to any "year," an
                  Employer that had no more than 100 Employees who received at
                  least $5,000 of "compensation" from the Employer for the
                  preceding "year." In applying the preceding sentence, all
                  employees of an Affiliated Employer are taken into account.

                  An "eligible employer" that has elected to use the SIMPLE
                  401(k) provisions but fails to be an "eligible employer" for
                  any subsequent "year," is treated as an "eligible employer"
                  for the two (2) "years" following the last "year" the Employer
                  was an "eligible employer." If the failure is due to any
                  acquisition, disposition, or similar transaction involving an
                  "eligible employer," the preceding sentence applies only if
                  the provisions of Code Section 410(b)(6)(C)(i) are satisfied.

                  (2) No contributions are made, or benefits accrued for
                  services during the "year," on behalf of any "eligible
                  employee" under any other plan, contract, pension, or trust
                  described in Code Section 219(g)(5)(A) or (B), maintained by
                  the Employer.

                  (c) To the extent that any other provision of the Plan is
         inconsistent with the provisions of this Article, the provisions of
         this Article govern.

13.2     DEFINITIONS

                  (a) "Compensation" means, for purposes of this Article, the
         sum of the wages, tips, and other compensation from the Employer
         subject to federal income tax withholding (as described in Code Section
         6051(a)(3)) and the Employee's salary reduction contributions made
         under this or any other 401(k) plan, and, if applicable, elective
         deferrals under a Code Section 408(p) SIMPLE plan, a SARSEP, or a Code
         Section 403(b) annuity contract and compensation deferred under a Code
         Section 457 plan, required to be reported by the Employer on Form W-2
         (as described in Code Section 6051(a)(8)). For self-employed
         individuals, "compensation" means net earnings from self-employment
         determined under Code Section 1402(a) prior to subtracting any
         contributions made under this Plan on behalf of the individual. The
         provisions of the plan implementing the limit on Compensation under
         Code Section 401(a)(17) apply to the "compensation" under this Article.

                  (b) "Eligible employee" means, for purposes of this Article,
         any Participant who is entitled to make elective deferrals described in
         Code Section 402(g) under the terms of the Plan.

                  (c) "Year" means the calendar year.

13.3     CONTRIBUTIONS

                  (a)      Salary Reduction Contributions

                  (1) Each "eligible employee" may make a salary reduction
                  election to have "compensation" reduced for the "year" in any
                  amount selected by the Employee subject to the limitation in
                  subsection (c) below. The Employer will make a salary
                  reduction contribution to the Plan, as an Elective Deferral,
                  in the amount by which the Employee's "compensation" has been
                  reduced.

                                       71
<PAGE>
                  (2) The total salary reduction contribution for the "year"
                  cannot exceed $6,000 for any Employee, To the extent permitted
                  by law, this amount will be adjusted to reflect any annual
                  cost-of-living increases announced by the IRS.

                  (b) Other Contributions

                  (1) Matching Contributions. Unless (2) below is elected, each
                  "year" the Employer will make a matching contribution to the
                  Plan on behalf of each Employee who makes a salary reduction
                  election under Section 13.3(a). The amount of the matching
                  contribution will be equal to the Employee's salary reduction
                  contribution up to a limit of three percent (3%) of the
                  Employee's "compensation" for the full "year."

                  (2) Nonelective Contributions. For any "year," instead of a
                  matching contribution, the Employer may elect to contribute a
                  nonelective contribution of two percent (2%) of "compensation"
                  for the "year" for each "eligible employee" who received at
                  least $5,000 of "compensation" from the Employer for the
                  "year."

                  (c) Limitation on Other Contributions

                  No Employer or Employee contributions may be made to this Plan
                  for the "year" other than salary reduction contributions
                  described in Section 13.3(a): matching or nonelective
                  contributions described in Section 13.3(b) and rollover
                  contributions described in Regulation Section 1.402(c)-2,
                  Q&A-1(a). Furthermore, the provisions of Section 4.4 which
                  implement the limitations of Code Section 415 apply to
                  contributions made pursuant to this Section.

13.4     ELECTION AND NOTICE REQUIREMENTS

                  (a) Election Period

                  (1) In addition to any other election periods provided under
                  the Plan, each "eligible employee" may make or modify a salary
                  reduction election during the 60-day period immediately
                  preceding each January 1st.

                  (2) For the "year" an Employee becomes eligible to make salary
                  reduction contributions under this Article, the 60-day
                  election period requirement of subsection (a)(1) is deemed
                  satisfied if the Employee may make or modify a salary
                  reduction election during a 60-day period that includes either
                  the date the Employee becomes eligible or the day before.

                  (3) Each "eligible employee" may terminate a salary reduction
                  election at any time during the "year."

                  (b) Notice Requirements

                  (1) The Employer will notify each "eligible employee" prior to
                  the 60-day election period described in Section 13.4(a) that a
                  salary reduction election or a modification to a prior
                  election may be made during that period.

                  (2) The notification described in (1) above will indicate
                  whether the Employer will provide a matching contribution
                  described in Section 13.3(b)(1) or a two percent (2%)
                  nonelective contribution described in section 13.3(b)(2).

13.5     VESTING REQUIREMENTS

                  All benefits attributable to contributions made pursuant to
this Article are nonforfeitable at all times, and all previous contributions
made under the Plan are nonforfeitable as of the beginning of the Plan Year that
the 401 (k) SIMPLE provisions apply.

13.6     TOP-HEAVY RULES

                  The Plan is not treated as a top heavy plan under Code Section
416 for any year for which the provisions of this Article are effective and
satisfied.

13.7     NONDISCRIMINATION TESTS

                  The Plan is treated as meeting the requirements of Code
Sections 401(k)(3)(A)(ii) and 401(m)(2) for any "year" for which the provisions
of this Article are effective and satisfied. Accordingly, Sections 12.4, 12.5,
12.6 and 12.7 shall not apply to the Plan.

                                       72
<PAGE>

                                  AMENDMENT TO
                       DEFINED CONTRIBUTION PLAN AND TRUST

         Effective with respect to Employers adopting this prototype plan on or
after July 1, 2002, Section 7.1 (a) of the Plan is amended in its entirety to
read as follows:

                  (a) The provisions of this Article, other than Section 7.6,
         shall not apply to this Plan if a separate trust agreement, that has
         been approved by the Internal Revenue Service for use with this Plan,
         is being used.

         Pursuant to Section 8.1 (c) of the Plan, the mass submitter of the
prototype plan has made this amendment (as evidenced by the submission of the
amendment to the Internal Revenue Service for inclusion with the mass submitter
prototype plan) on behalf of minor modifier sponsors that received opinion
letters prior to March 1, 2002, and all identical sponsors of the mass submitter
prototype plan.

                                       1<PAGE>
                                                                   EXHIBIT 10.32

                         HUGHES ELECTRONICS CORPORATION
                              RETENTION BONUS PLAN
                           AS AMENDED JANUARY 28, 2003

         1. Purposes. The Board of Directors (the "Board") of Hughes Electronics
Corporation, a Delaware corporation (the "Company"), is exploring the
possibility of accomplishing a transaction that would result in a change in
control of the Company. The Board believes that it is in the best interests of
the Company and its shareholders that certain employees of the Company and its
subsidiaries remain employed by the Company (or its successor) while the Board
is exploring potential transactions, through the signing and closing of a
transaction, and during the one year period after the closing of the
transaction. Therefore, in order to encourage these employees to continue their
employment with the Company (and its successor), the Board has caused the
Company to adopt this Hughes Electronics Corporation Retention Bonus Plan (the
"Plan").

         2. Definitions.  Certain capitalized terms not otherwise defined herein
shall have the definitions ascribed to such terms in APPENDIX A attached hereto.

         3. Participation.  The Company shall, in its sole discretion, determine
which employees of the Company and its subsidiaries shall be Participants in the
Plan, and shall provide written notice to each Participant that he or she has
been designated as a Participant (the "Participation Notice").

         4. Retention Bonus. If a Change in Control occurs prior to the End
Date, and only upon the first Change in Control during the term of the Plan,
each Participant who remains continuously employed by the Company, its successor
or an affiliate thereof as provided below shall be entitled to receive a
retention bonus in the amount set forth in such individual's Participation
Notice (the "Retention Bonus"). Subject to the terms and conditions of this
Plan, payment of the Retention Bonus will be made in two equal installments, as
follows:

                  (i) Fifty percent (50%) of the Retention Bonus shall be paid
         to the Participant in the form of a lump-sum cash payment on the
         Closing Date (the "First Installment"), provided that the Participant
         remains continuously employed by the Company through the Closing Date;
         and

                  (ii) Fifty percent (50%) of the Retention Bonus shall be paid
         to the Participant in the form of a lump-sum cash payment as soon as
         practicable (but in no event more than 30 days) after the Anniversary
         Date (the "Second Installment"), provided that the Participant remains
         continuously employed by the Company, its successor or an affiliate
         thereof through the Anniversary Date.

         5.       Termination of Employment.

        (a)       Continuous Employment Through Closing Date and Anniversary
Date. Each Participant who remains continuously employed by the Company through
the Closing Date shall receive the First Installment. Each Participant who
remains continuously employed by the

<PAGE>
Company, its successor or an affiliate through the Anniversary Date shall
receive the Second Installment.

         (b) Voluntary Termination Before Closing Date. If a Participant retires
or voluntarily terminates his or her employment before the Closing Date, or
terminates for any reason or circumstance not identified in 5(c) or 5(d) below,
the Participant shall not have any right to receive the Retention Bonus.

         (c) Involuntarily Termination Before Closing Date. If a Participant is
laid off by the Company before the Closing Date, then the Chairman of the
Company's Board of Directors may determine that the Participant shall be
entitled to receive his or her Retention Bonus, payable in a single installment
in the form of a lump-sum cash payment as soon as practicable (but in no event
more than 30 days) after the date of termination of employment, and such
determination shall be final and binding (the "Chairman's Determination").

         (d) Termination Between Closing Date and Anniversary Date. If, after
the Closing Date but before the Anniversary Date, either the Participant is laid
off by the Company, its successor or an affiliate or the Participant terminates
his or her employment for Good Reason, then, in addition to the First
Installment, the Participant shall be entitled to receive the Second
Installment, payable in the form of a lump-sum cash payment as soon as
practicable (but in no event more than 30 days) after the date of termination of
employment.

         6.  No Right To Continued Employment. Nothing contained in this Plan
shall (i) confer upon any Participant any right to continue in the employ of the
Company, its successor or an affiliate thereof, (ii) constitute any contract or
agreement of employment, (iii) interfere in any way with the right of the
Company, its successor or an affiliate thereof to terminate a Participant's
employment at any time, with or without cause, or (iv) affect in any way a
Participant's rights under any other plan or agreement with the Company,
including, without limitation, any employment or severance agreement between the
Participant and the Company.

         7.  Successors; Non-Transferability. The Company shall require any
successor (whether direct or indirect, by purchase, merger, consolidation or
otherwise) to all or substantially all of the business and/or assets of the
Company to expressly assume this Plan and all obligations of the Company
hereunder in the same manner and to the same extent that the Company would be so
obligated if no such succession had taken place. Except as provided in the
previous sentence, no right or interest under this Plan is transferable or
assignable except by will or the laws of descent and distribution.

         8.  Employee Matters Committee. Except with respect to the Chairman's
Determination, the Employee Matters Committee (as defined below) shall have the
authority to review all determinations regarding any Participant's right to a
Retention Bonus under this Plan, and all decisions of the Employee Matters
Committee shall be final and binding on the Company, its successor and the
Participant and his or her beneficiaries. The "Employee Matters Committee" shall
mean a committee comprised of not less than five individuals who shall initially
be designated by the Executive Compensation Committee of the Board prior to a
Change in Control. After a Change in Control, any vacancy on the Employee
Matters Committee shall be filled by any person designated by the then remaining
members of the Employee Matters Committee.

                                       2
<PAGE>
         9.  Amendment and Termination. No provision of this Plan may be
amended, modified, waived or terminated in a manner adverse to any Participant
unless such amendment, modification, waiver or termination is agreed to in
writing by each Participant affected thereby. Notwithstanding the foregoing, if
the Closing Date has not occurred prior to the End Date, this Plan shall
automatically terminate on the End Date.

         10. Taxes.  All amounts payable hereunder shall be subject to
applicable federal, state and local tax withholding.

         11. Unsecured General Creditors. Participants and their beneficiaries,
heirs, successors and assigns shall have no legal or equitable rights, interests
or claims in any property or assets of the Company. For purposes of the payment
of benefits under this Plan, any and all of the Company's assets shall be, and
remain, the general, unpledged unrestricted assets of the Company. The Company's
obligations under the Plan shall be merely that of an unfunded and unsecured
promise to pay money in the future.

         12. Governing Law.  This Plan shall be construed, interpreted and the
rights of the parties determined in accordance with the laws of the State of
California without regard to the conflicts of laws principles thereof.

         13. Effective Date.  The effective date of this Plan is July 1, 2001.

                                       3

<PAGE>
                                   APPENDIX A

                                   DEFINITIONS

         "Anniversary Date" means the date of the one year anniversary of the
Closing Date.

         "Change in Control" means

         (i) a change in ownership of the common stock of the Company (note:
"common stock of the Company" refers to the common stock of Hughes Electronics
Corporation, not General Motors Corporation, Class H common stock or GMH),
whether by sale, merger, consolidation or reorganization pursuant to which
General Motors Corporation (or any entity that succeeds to the auto business of
General Motors Corporation, e.g., as a result of a spin-off or otherwise) does
not own directly or indirectly more than 50% of the outstanding common stock, in
value, of the Company or any successor surviving entity; provided, however, that
if following any such change the Company or its successor is subject to the
periodic reporting rules of the Securities Exchange Act of 1934 (the "Exchange
Act"), and no "person" or "group" is the "beneficial owner", as each such term
is defined for purposes of the Exchange Act, of stock representing more than 5%
of the outstanding voting power of all classes of stock of the Company, such
change in ownership shall not constitute a Change in Control for purposes
hereof;

         (ii) the sale or distribution of all or substantially all of the assets
of the Company to an unrelated entity or entities or to an entity in which
General Motors Corporation does not directly or indirectly own more than 50% in
value of the equity of such entity; and

         (iii) a sale or other disposition, or the last sale or other
disposition to occur in a series of sales and/or other dispositions within any 5
year period ("Serial Sales") directly or indirectly by the Company of assets
constituting one or more discrete business units (including any sale through a
public offering of shares of voting stock of a subsidiary) which accounts for
(or in the case of stock sold through a public offering, which represents
indirect ownership on a proportionate basis of such assets accounting for) more
than 40% of the annual consolidated revenues of the Company and its subsidiaries
as of the end of the previous fiscal year (in the case of Serial Sales, as of
the end of the fiscal year immediately preceding the year in which the last sale
or other disposition occurs) as determined in accordance with generally accepted
accounting principles; provided, however, that, if the Participant is not
employed substantially exclusively in connection with one or more of the
discrete businesses involved in such sale(s) or other disposition(s), no sale or
disposition of assets or stock shall be taken into account to the extent that
the proceeds of such sale or disposition (whether in cash or in-kind) are
reinvested or are, in the case of proceeds received in-kind, used in the ongoing
conduct by the Company or one or more of its subsidiaries of the business of the
Company and/or such subsidiary or subsidiaries; and provided further that such a
reinvestment shall not be deemed to have occurred unless made within 18 months
of such sale or disposition; and provided further that the term reinvestment
shall exclude, inter alia, the use of proceeds (x) to repay debt incurred in
connection with the operation of the business in which the assets sold or
disposed of were used or (y) to pay dividends.

         (iv) in addition to the events described in subsection (iii), it shall
be a "Change in Control" for purposes hereof for any Participant who is employed
substantially exclusively in the

                                      A-1
<PAGE>
business of a Designated Business Unit, as hereinafter defined, and if an event
described in subsection (iii) shall occur, except that for purposes of this
subsection (iv), references in subsection (iii) to the "Company" shall be deemed
to refer to the Designated Business Unit in the business of which the
Participant is principally employed. A Change in Control described in this
subsection (iv) shall apply only to a Participant employed substantially
exclusively by the affected Designated Business Unit. For purposes of this
subsection (c)(iv), "Designated Business Unit" shall mean PanAmSat, DIRECTV,
Hughes Network Systems, Galaxy Latin America and any other business unit
identified as a Designated Business Unit by the Company from time to time.

         (v) any provision of the foregoing to the contrary notwithstanding, the
reorganization of the Company involving the disposition of its satellite systems
businesses shall not constitute a Change in Control, for purposes hereof.

         "Closing Date" means the date on which the Change in Control is
consummated.

         "End Date" means June 30, 2004.

         "Good Reason," with respect to any Participant, means any of the
following events, without the Participant's written consent:

         (i) (A) any reduction in the amount of the Participant's annual salary,
(B) any reduction in the Participant's aggregate incentive compensation
opportunities, or (C) any significant reduction in the aggregate value of the
Participant's benefits as in effect from time to time (unless such reduction is
pursuant to a general change in benefits applicable to all similarly situated
executives of the Company);

         (ii) a significant reduction in the Participant's position, authority,
duties or responsibilities or the Participant's reassignment to a position with
authority, duties or responsibilities which are not consistent with the
Participant's professional and educational experience and qualifications; or

         (iii) a transfer of the Participant's principal place of employment to
a location more than 50 miles from the Participant's place of employment as of
the date of this Plan, unless, during the one year period ending on the
Anniversary Date, the Company (A) makes reasonable accommodations which permit
the Participant to not relocate his or her principal residence and to commute
between the Participant's principal residence and principal place of employment
and (B) provides the Participant with, or reimburses the Participant for the
cost of, commuting between the Participant's principal residence and principal
place of employment and meals, lodging and transitional support at the
Participant's principal place of employment.

         Notwithstanding the above, the occurrence of any of the events
described in (i), (ii) or (iii) above will not constitute a "Good Reason" unless
the Participant gives the Company written notice, within 30 calendar days after
the Participant knew or should have known of the occurrence of any of the events
described in (i), (ii) or (iii) above, that such event constitutes an "Good
Reason," and the Company thereafter fails to cure the event within 30 days after
receipt of such notice.

         "Participant" means an individual designated by the Company as a
participant in the Plan.

                                      A-2

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