Document:

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                                                                      Ex 4-1

                          PROFIT SHARING PLAN AND TRUST

                           WITH EMPLOYEE CONTRIBUTIONS
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                                TABLE OF CONTENTS

                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                          ELIGIBILITY AND PARTICIPATION

2.01      Initial Eligibility                                               30

2.02      Change in Employee Classification                                 30

2.03      Eligibility Upon Reemployment                                     31

2.04      Participation During an Authorized Leave of Absence               31

2.05      Limitations with Regard to Owner-Employees                        31

                                   ARTICLE III
                                  CONTRIBUTIONS

3.01      Employee Elective Deferrals                                       33

3.02      Terms of Deferral Agreement                                       33

3.03      Employer Matching and Qualified Matching Contributions            33

3.04      Employer Profit Sharing Contributions                             34

3.05      Employer Qualified Non-Elective Contributions                     34

3.06      Employee Post-Tax Voluntary Contributions                         34

3.07      Employee Rollover/Transfer Contributions                          34

3.08      Payment of Employer Contributions to Trustee                      34
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                                   ARTICLE IV
                            ACCOUNTING AND ALLOCATION

4.01      Accounting Procedure                                              36

4.02      Allocation of Employer Profit Sharing Contributions
          and Forfeitures                                                   38

4.03      Timing of Employer Contributions                                  40

4.04      Valuation and Allocation of Contracts                             41

4.05      Correction of Allocations                                         41

4.06      Additional Eligible Employees                                     41

                                    ARTICLE V
             LIMITATION ON ALLOCATIONS, DEFERRALS AND CONTRIBUTIONS

5.01      Limitation on Allocations                                         43

5.02      Limitation on Employee Elective Deferrals                         45

5.03      Limitations on Employer Matching Contributions and Employer
          Post-Tax Voluntary Contributions                                  47

5.04      Procedure for Distribution of Excess Elective Deferrals           48

5.05      Distribution of Excess Contributions                              49

5.06      Distribution of Excess Matching Contributions or Employee
          Post-Tax Voluntary Contributions                                  50

5.07      Multiple Use Limitation                                           50

                                   ARTICLE VI
                             VESTING AND FORFEITURES

6.01      Nonforfeitable Accounts                                           52

6.02      Accounts Subject to Vesting Schedule                              52

6.03      Vesting at Termination                                            52

6.04      Forfeitures                                                       53

6.05      Buyback                                                           53
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                                   ARTICLE VII
                               PAYMENT OF BENEFITS

7.01      Payment of Benefits                                               54

7.02      Commencement of Benefits                                          55

7.03      Joint and Survivor Requirements                                   56

7.04      Minimum Distribution Requirements                                 56

7.05      Payment at Death                                                  57

7.06      Optional Form of Payment of Benefits                              59

7.07      Designation of Beneficiary                                        59

7.08      Restrictions on Immediate Distributions                           60

7.09      Notice Requirements                                               61

7.10      Special Rule for Elective Plans                                   62

7.11      Transitional Joint and Survivor Annuity Rules                     62

7.12      Hardship Withdrawals                                              63

7.13      Transitional Minimum Distribution Rules                           65

7.14      In-Service Distributions                                          66

7.15      Distributions Under Qualified Domestic Relations Order            66

7.16      Direct Rollover                                                   67

                                  ARTICLE VIII
                          SPECIAL TOP-HEAVY PLAN RULES

8.01      Applicability of Article                                          68

8.02      Minimum Allocations                                               68

8.03      Minimum Vesting                                                   69

8.04      Super Top-Heavy Plans                                             69
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                                   ARTICLE IX
                             ADMINISTRATION OF PLAN

9.01      Responsibilities of Employer                                      70

9.02      Rights and Responsibilities of Plan Administrator                 70

9.03      Administrative Committee                                          71

9.04      Benefit Claims Procedure                                          72

9.05      Multiple Roles                                                    74

                                    ARTICLE X
                                 TRUST AGREEMENT

10.01     Trust Agreement                                                   75

10.02     Basic Responsibilities of Trustee                                 75

10.03     Investment                                                        75

10.04     Rights and Powers of the Trustee                                  77

10.05     Administration and Payment                                        79

10.06     Compensations and Expenses                                        80

10.07     Accounts of the Trustee                                           80

10.08     Co-Trustees                                                       81

10.09     Resignation and Removal of Trustee                                81

10.10     Successor Trustee                                                 81

                                   ARTICLE XI
                              LOANS TO PARTICIPANTS

11.01     Loans to Participants                                             82

11.02     Terms and Conditions                                              82

11.03     Protection of Trustee                                             84
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                                   ARTICLE XII
                               INSURANCE CONTRACTS

12.01     Investment in Insurance Contracts                                 85

12.02     Investment Limitations                                            85

12.03     General Provisions                                                85

12.04     Insurance as General Investment                                   87

12.05     Insurance Company Not a Party                                     87

                                  ARTICLE XIII
                                EXCLUSIVE BENEFIT

13.01     Exclusive Benefit                                                 88

13.02     Mistake of Fact                                                   88

13.03     Requirement of Qualification                                      88

13.04     Requirement of Deductibility                                      88

                                   ARTICLE XIV
                       AMENDMENT, TERMINATION, AND MERGER

14.01     Amendment                                                         89

14.02     Plan Termination                                                  90

14.03     Distribution Upon Plan Termination                                90

14.04     Merger                                                            90

                                   ARTICLE XV
                                  MISCELLANEOUS

15.01     This Plan is not an Employment Contract                           91

15.02     Limitations on the Obligations of the Employer                    91

15.03     Agreement Binding                                                 91
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15.04     Assignment, Alienation, or Encumbrance                            91

15.05     Retroactive Effect                                                91

15.06     Construction                                                      92

15.07     Headings                                                          92

15.08     Governing Law                                                     92

                                   ARTICLE XVI
                             PARTICIPATING EMPLOYERS

16.01     Adoption by Other Employers                                       93

16.02     Requirements of Participating Employers                           93

16.03     Designation of Agent                                              94

16.04     Employee Transfers                                                94

16.05     Participating Employers Contribution                              94

16.06     Amendment                                                         94

16.07     Discontinuance of Participation                                   95

16.08     Administrator's Authority                                         95
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                       PLAN DATA, INC. REGIONAL PROTOTYPE
                          PROFIT SHARING PLAN AND TRUST
                           WITH EMPLOYEE CONTRIBUTIONS
                                   (PLAN 001)

The Employer whose name and signature appear on the attached Adoption Agreement
hereby adopts a profit sharing plan in the form of this Plan Data, Inc. Regional
Prototype Profit Sharing Plan and Trust With Employee Contributions, as modified
by the information provided and selections made in the Adoption Agreement.

The Employer hereby establishes the Plan and creates the Trust for the exclusive
benefit of Participants and their Beneficiaries, as follows:

                                    ARTICLE I
                                   DEFINITIONS

The following words and phrases, when used herein, shall have the meanings
indicated below, unless a different meaning is clearly indicated by the context.
All references to sections herein pertain to sections of the Plan unless
otherwise indicated by the text or context.

1.01     ACTUAL DEFERRAL PERCENTAGE ("ADP"):
         For a specified 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
         trust on behalf of such Participant for the Plan Year to (2) the
         Participant's Compensation for such Plan Year.

         For purposes of the preceding sentence, "Employer contributions" on
         behalf of any Participant shall include: (1) any Employee Elective
         Deferrals made pursuant to the Participant's Deferral Agreement,
         including Excess Elective Deferrals, but excluding Elective Deferrals
         that are taken into account in the Contribution Percentage test
         (provided the ADP test is satisfied both with and without exclusion of
         these Employee Elective Deferrals); and (2) Employer Qualified
         Non-Elective Contributions and Employer Qualified Matching
         Contributions. The amounts of Employer Qualified Matching Contributions
         and Employer Qualified Non-Elective Contributions taken into account
         for purposes of calculating the Actual Deferral Percentage, subject to
         such other requirements as may be prescribed by the Secretary of the
         Treasury, shall be such amounts as are needed to meet the Actual
         Deferral Percentage test in section 5.02(a) of the Plan.

         For purposes of computing Actual Deferral Percentages, "Participant"
         shall include an Employee who would be a Participant (with respect to
         eligibility to make Employee Elective Deferrals) but for the failure to
         make Employee Elective Deferrals. Such Employee shall be treated as a
         Participant on whose behalf no Employee Elective Deferrals are made.

1.02     ADMINISTRATOR, PLAN ADMINISTRATOR:
         The person or Committee named to administer the Plan on behalf of the
         Employer, as specified in the Adoption Agreement. If no person or
         Committee is named, the Employer shall be the Administrator.

                                       1
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1.03     ADOPTION AGREEMENT:
         The instrument, completed and executed by the Employer and accepted by
         the Trustee, in which the Employer adopts the Plan and Trust and
         selects its options under this Plan. Such agreement may be amended by
         the Employer from time to time.

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

1.05     AGGREGATE LIMIT:
         The sum of (a) 125 percent of the greater of the ADP of the Non-highly
         Compensated Employees for the Plan Year or the ACP of Non-highly
         Compensated Employees under the Plan subject to section 401(m) of the
         Code for the Plan Year beginning with or within the Plan Year of the
         cash or deferred arrangement and (b) the lesser of 200% or two plus the
         lesser of such ADP or ACP.

1.06     ANNIVERSARY DATE:
         The last day of the Plan Year.

1.07     ANNUAL ADDITIONS:

         The sum of the following amounts allocated on behalf of a Participant
         for the Limitation Year:

         (a)      all employer contributions,

         (b)      all forfeitures,

         (c)      all employee contributions.

         For purposes of this subsection, amounts reapplied to reduce employer
         contributions under section 5.01 shall also be included as Annual
         Additions. Excess Elective Deferrals and Excess Contributions shall be
         treated as Annual Additions under the Plan.

         Amounts allocated, after March 31, 1984, to an individual medical
         account, as defined in section 415(l)(2) of the Code, which is part of
         a pension or annuity plan maintained by the Employer, are treated as
         Annual Additions to a defined contribution plan. Also, 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 section 419A(d)(3) of the Code, under a welfare benefit
         fund, as defined in section 419(e), maintained by the Employer, are
         treated as Annual Additions to a defined contribution plan.

1.08     ANNUITY STARTING DATE:
         Annuity Starting Date is the first day of the first period for which an
         amount is paid as an annuity or any other form.

                                       2
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1.09     APPLICABLE LIFE EXPECTANCY:
         The life expectancy (or joint and last survivor expectancy) calculated
         using the attained age of the Participant (or Designated Beneficiary)
         as of the Participant's (or Designated Beneficiary's) birthday in the
         applicable calendar year reduced by one for each calendar year which
         has elapsed since the date life expectancy was first calculated. If
         life expectancy is being recalculated, the Applicable Life Expectancy
         shall be the life expectancy as so recalculated. The applicable
         calendar year shall be the first Distribution Calendar Year, and if
         life expectancy is being recalculated, such succeeding calendar year.

         Life expectancy and joint and last survivor expectancy are computed by
         use of the expected return multiples in Tables V and VI of section
         1.72- 9 of the Income Tax Regulations.

         Unless otherwise elected by the Participant (or Spouse, in the case of
         distributions described in section 7.05(c)(2)(B)) by the time
         distributions are required to begin, life expectancies shall not be
         recalculated annually. Such election shall be irrevocable as to the
         Participant (or Spouse) and shall apply to all subsequent years. The
         life expectancy of a nonspouse beneficiary may not be recalculated.

1.10     APPLICABLE PERIOD:
         The Applicable Period for notice in the case of a Preretirement
         Survivor Annuity is whichever of the following periods ends last:

         (a)      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;

         (b)      a reasonable period ending after the individual becomes a
                  Participant;

         (c)      a reasonable period ending after section 7.03 first applies to
                  the Participant. Notwithstanding the foregoing, notice must be
                  provided within a reasonable period ending after separation
                  from service in the case of a Participant who separates from
                  service before attaining age 35.

         For purposes of the above, a reasonable period ending after the
         enumerated events described in (b) and (c) is the end of the two-year
         period beginning one year prior to the date the applicable event
         occurs, and ending one 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-year period
         beginning one year prior to separation and ending one year after
         separation. If such a Participant thereafter returns to employment with
         the Employer, the Applicable Period for such Participant shall be
         redetermined.

1.11     AUTHORIZED LEAVE OF ABSENCE:
         Any absence authorized by the Employer under the Employer's standard
         personnel practices, so long as all persons under similar circumstances
         will have such practices uniformly applied to them, and further
         provided that the Participant either returns or retires within the
         period of the Authorized Leave of Absence. An absence due to service in
         the armed forces of the United States or of any state shall be
         considered an Authorized Leave of Absence if that absence is caused by
         war or other emergency or if the Participant is required to serve under
         the laws of conscription in time of peace, and the Participant returns
         to employment within the time provided by law.

                                       3
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1.12     AVERAGE CONTRIBUTION PERCENTAGE ("ACP"):
         The average of the Contribution Percentages of the Eligible
         Participants in a specified group.

1.13     BENEFICIARY:
         The person or persons designated pursuant to Article VII of the Plan to
         receive a Participant's benefits upon the Participant's death, subject
         to the restrictions of Article VII.

1.14     BREAK IN SERVICE:
         (a)      Hour of Service Method - If the Employer has specified in the
                  Adoption Agreement that the Hour of Service method shall be
                  used, then a Break in Service shall mean a Plan Year during
                  which an Employee does not complete more than 500 Hours of
                  Service with the Employer. However, in determining the Break
                  in Service referenced in section 1.121(a)(2), the computation
                  period shall be the same as that which is used to determine a
                  Year of Service for eligibility purposes.

                  Solely for purposes of determining whether a Break in Service
                  for eligibility and vesting purposes has occurred in a
                  computation period, an individual who is absent from work for
                  maternity or paternity reasons shall receive credit for the
                  Hours of Service which would otherwise have been credited to
                  such individual but for such absence, or in any case in which
                  such hours cannot be determined, 8 Hours of Service per day of
                  such absence. The Hours of Service credited under this
                  paragraph shall be credited in the computation period in which
                  the absence begins if the crediting is necessary to prevent a
                  Break in Service in that period, or, in all other cases, in
                  the following computation period.

         (b)      Regular Time Hours Method - If the Employer has specified in
                  the Adoption Agreement that the Regular Time Hours Method
                  shall be used, then a Break in Service will be determined
                  under the Hour of Service Method described in (a) above,
                  except that 375 Regular Time Hours will be substituted for 500
                  Hours of Service.

         (c)      Elapsed Time Method - If the Employer has specified in the
                  Adoption Agreement that the elapsed time method shall be used,
                  then a Break in Service shall mean a Period of Severance of at
                  least twelve-consecutive months.

                  In the case of an individual who is absent from work for
                  maternity or paternity reasons, the twelve-consecutive month
                  period beginning on the first anniversary of the first date of
                  such absence shall not constitute a Break in Service.

         (d)      For purposes of sections 1.14(a) and (c) above, an absence
                  from work for maternity or paternity reasons means an absence
                  (1) by reason of the pregnancy of the individual, (2) by
                  reason of the birth of a child of the individual, (3) by
                  reason of the placement of a child with the individual in
                  connection with the adoption of such child by such individual,
                  or (4) for purposes of caring for such child for a period
                  beginning immediately following such birth or placement.

1.15     CHANGE DATE:
         The date or dates elected in Item 19 of the Adoption Agreement as of
         which a Participant will be able to change the amount deferred pursuant
         to his Deferral Agreement.

                                       4
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1.16     CODE:
         The Internal Revenue Code of 1986 and the regulations thereunder, as
         heretofore or hereafter amended. Reference to a section of the Code
         shall include that section and any comparable section or sections, or
         any future statutory provision which amends, supplements or supersedes
         that section.

1.17     COLLECTIVE BARGAINING AGREEMENT:
         An agreement which the Secretary of Labor finds to be a collective
         bargaining agreement between employee representatives and one or more
         employers, if there is evidence that retirement benefits were the
         subject of good faith bargaining. 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.

1.18     COMMITTEE:
         If the Employer so designates in the Adoption Agreement, the person or
         persons appointed by the Employer to have the responsibilities set
         forth in Article IX.

1.19     COMPENSATION:

         (a)      Compensation shall mean one of the following amounts as
                  elected by the Employer in item 18. of the Adoption Agreement:

                  (1)      Wages, Tips and Other Compensation Box on Form W-2
                           Compensation is defined as wages as defined in
                           section 3401(a) of the Code 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 section 6041(d) and
                           6051(a)(3) of the Code. Compensation must be
                           determined without regard to any rules under 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 section 3401(a)(2)).

                  (2)      Section 3401(a) Wages
                           Compensation is defined as wages within the meaning
                           of 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 section
                           3401(a)(2)).

                  (3)      415 Safe-Harbor Compensation.
                           Compensation is defined as 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 includable in gross income (including, but not
                           limited to, commissions paid salesmen, 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 1.62-2(c)), and excluding the following:

                                       5
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                             i)     Employer contributions to a plan of deferred
                                    compensation which are not includable in the
                                    employee's gross income for the taxable
                                    years in which contributed, or employer
                                    contributions under a simplified employee
                                    pension plan to the extent such
                                    contributions are deductible by the
                                    employee, or any distributions from a plan
                                    of deferred compensation;

                            ii)     Amounts realized from the exercise of a
                                    non-qualified 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;

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

                            iv)     other amounts which received 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 section
                                    403(b) of the Code (whether or not the
                                    contributions are actually excludable from
                                    the gross income of the employee).

                  Notwithstanding the above, if elected by the employer in the
                  Adoption Agreement item 18., compensation shall include any
                  amount which is contributed by the Employer pursuant to a
                  salary reduction agreement and which is not includable in the
                  gross income of the employee under sections 125, 402(a)(8),
                  402(h) or 403(b) of the Code.

                  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 Compensation Determination
                  Period shall not exceed $200,000, as adjusted by the Secretary
                  at the same time and in the same manner as under section
                  415(d) of the Code, 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 1, 1990.

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

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

                  In determining the Compensation of a Participant for purposes
                  of this limitation, the rules of section 414(q)(6) of the Code
                  shall apply, except that in applying such rules, the term
                  "family" shall include only the spouse of the Participant and
                  any lineal descendants of the Participant who have not
                  attained age 19 before the close of the year. If, as a result
                  of application of such rules, the adjusted annual

                                       6
<PAGE>

                  compensation limitation is exceeded, then (except for purposes
                  of determining the portion of Compensation up to the
                  Integration Level if this Plan provides for permitted
                  disparity), the limitation shall be prorated among the
                  affected individuals in proportion to each such individual's
                  Compensation as determined under this section prior to the
                  application of this limitation.

                  If Compensation for any prior Compensation Determination
                  Period is taken into account in determining an employee's
                  allocations or benefits for the current Plan Year, the
                  Compensation for such prior Compensation Determination Period
                  is subject to the applicable annual compensation limit in
                  effect for that prior period. For this purpose, for years
                  beginning on or after January 1, 1989, the annual compensation
                  limit in effect for Compensation Determination Periods
                  beginning before that date is $200,000 (as adjusted). In
                  addition, in determining allocations in plan years beginning
                  on or after January 1, 1994, the annual compensation limit in
                  effect for Compensation Determination Periods beginning on or
                  after that date is $150,000 (as adjusted).

                  If so elected in Item 18.c. of the Adoption Agreement,
                  Compensation for purposes of allocating Employer Contributions
                  shall not include Compensation prior to the date the
                  Employee's participation in this Plan commenced. For purposes
                  of determining the Compensation of a Self-Employed,
                  Compensation shall be deemed to have been earned at a uniform
                  rate throughout the year, and shall include a pro rata amount
                  based on the number of complete months of participation in
                  this Plan.

                  If so elected in Item 18.d. of the Adoption Agreement,
                  Compensation for purposes of allocating Employer Contributions
                  shall not include any of the amounts specified in Item 18.d.
                  However, these amounts can be excluded for a Compensation
                  Determination Period only if the "compensation percentage" for
                  the Employer's Highly Compensated Employees is not greater
                  than the "compensation percentage" for the Employer's
                  Nonhighly Compensated Employees by more than a DE MINIMIS
                  amount. The compensation percentage for a group of Employees
                  is calculated by averaging the separately calculated
                  compensation ratios for each Employee in the group. An
                  Employee's compensation ratio is calculated by dividing the
                  amount of the Employee's Compensation taking Item 18.d. into
                  account by the amount of the Employee's Compensation without
                  regard to Item 18.d.

         (b)      When the Plan refers to "_415 Compensation," such term shall
                  mean the amount as elected by the Employer in item 18.a of the
                  Adoption Agreement determined without regard to the additional
                  amounts included or excluded under items 18.b., or 18.c., or
                  18.d. of the Adoption Agreement.

                  _415 Compensation for a Limitation Year is the Compensation
                  actually paid or includable in gross income during such
                  Limitation Year.

         (c)      For purposes of determining the Actual Contribution Percentage
                  and the Actual Deferral Percentage and testing under 410(b)
                  and 401(a)(4), Compensation shall mean an amount elected by
                  the Employer which satisfies the requirements of Code Section
                  414(s) and the regulations thereunder. Further, the Employer
                  may elect to exclude from Compensation considered for this
                  purpose any Compensation paid prior to the time the Employee
                  became a Participant in the Plan.

                                       7
<PAGE>

         (d)      When the Plan refers to "_414(q) Compensation", such term
                  shall mean the amount elected by the Employer in item 18.a of
                  the Adoption Agreement and shall include salary deferral
                  contributions under sections 125, 402(a)(8), 402(h)(1)(B), and
                  403(b) of the Code.

1.20     COMPENSATION DETERMINATION PERIOD:
         The Compensation Determination Period is the period selected by the
         Employer in the Adoption Agreement over which Compensation is
         determined.

1.21     CONTRACT:
         A life insurance policy or annuity contract (group or individual)
         issued by an insurer.

1.22     CONTRIBUTION PERCENTAGE:
         The ratio (expressed as a percentage) of the Participant's Contribution
         Percentage Amounts to the Participant's Compensation for the Plan Year
         (whether or not the Employee was a Participant for the entire Plan
         Year).

1.23     CONTRIBUTION PERCENTAGE AMOUNTS:
         The sum of the Employee Contributions, Matching Contributions, and
         Employer Qualified Non-Elective Contributions (to the extent not taken
         into account for purposes of the ADP test) made under the Plan on
         behalf of the Participant for the Plan Year. The Employer may include
         Employee Elective Deferrals in the Contribution Percentage Amounts so
         long as the ADP test is met before the Employee Elective Deferrals are
         used in the ACP test and continues to be met following the exclusion of
         those Employee Elective Deferrals that are used to meet the ACP test.

1.24     DEFERRAL AGREEMENT:
         A written agreement between an Employee who has otherwise satisfied the
         participation requirements of Section 2.01 and the Employer which
         provides that the Participant's cash compensation will be reduced in
         accordance with Item 19 of the Adoption Agreement and that the Employer
         will contribute an equivalent amount to the Trust as an Employee
         Elective Deferral on behalf of such Participant. Under no circumstances
         shall a Deferral Agreement be adopted retroactively.

1.25     DEFINED BENEFIT FRACTION:
         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 125 percent of the dollar limitation determined
         for the Limitation Year under sections 415(b) and (d) of the Code or
         140 percent of the Highest Average Compensation, including any
         adjustments under section 415(b) of the Code.

         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 125 percent of the sum of the annual
         benefits under such plans which the Participant had accrued as 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
         section 415 for all Limitation Years beginning before January 1, 1987.

                                       8
<PAGE>

1.26     DEFINED CONTRIBUTION DOLLAR LIMITATION:
         $30,000 or if greater, one-fourth of the defined benefit dollar
         limitation set forth in section 415(b)(1) of the Code as in effect for
         the Limitation Year.

1.27     DEFINED CONTRIBUTION FRACTION:
         A fraction, the numerator of which is the sum of the Annual Additions
         to the Participant's account 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 employee contributions
         to all defined benefit plans, whether or not terminated, maintained by
         the Employer and the Annual Additions attributable to all welfare
         benefit funds, as defined in section 419(e) of the Code, and individual
         medical accounts, as defined in section 415(l)(2) of the Code,
         maintained by the Employer), and the denominator of which is the sum of
         the maximum aggregate amounts for the current and all prior Limitation
         Years of 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 125 percent of
         the dollar limitation determined under sections 415(b) and (d) of the
         Code in effect under section 415(c)(1)(A) of the Code or 35 percent 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 6, 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 section 415 limitation
         applicable to the first Limitation Year beginning on or after January
         1, 1987. The Annual Addition for any Limitation Year beginning before
         January 1, 1987, shall not be recomputed to treat all employee
         contributions as Annual Additions.

1.28     DESIGNATED BENEFICIARY:
         The individual who is designated as the Beneficiary under the Plan in
         accordance with section 401(a)(9) of the Code and the regulations
         thereunder.

1.29     DETERMINATION DATE:
         For the first Plan Year of the Plan, the last day of that year. For any
         subsequent Plan Year, the last day of the preceding Plan Year.

1.30     DIRECT ROLLOVER:
         A Direct Rollover is a payment by the Plan to the Eligible Retirement
         Plan specified by the Distributee.

1.31     DISABILITY:
         A medically determinable physical or mental condition resulting from
         bodily injury, disease, or mental disorder which is expected to be of
         long and indefinite duration and which renders a Participant incapable
         of continuing his usual and customary employment with the Employer.
         Disability shall be determined by a licensed physician selected by the
         Administrator.

                                       9
<PAGE>

1.32     DISTRIBUTEE:
         A Distributee is a Participant or a former Participant who is eligible
         to receive a distribution from this Plan. In addition, a Distributee
         includes a Participant's or former Participant's Spouse or former
         Spouse who is the alternate payee under a qualified domestic relations
         order, as defined in section 414(p) of the Code with regard to the
         interest of the Spouse or former Spouse.

1.33     DISTRIBUTION CALENDAR YEAR:
         A calendar year for which a minimum distribution is required. For
         distributions beginning before the Participant's death, the first
         Distribution Calendar Year is the calendar year immediately preceding
         the calendar year which contains the Participant's Required Beginning
         Date. For distributions beginning after the Participant's death, the
         first Distribution Calendar Year is the calendar year in which
         distributions are required to begin pursuant to section 7.05(c).

1.34     EARNED INCOME:
         The net earnings from self-employment in the trade or business with
         respect to which the Plan is established, for which personal services
         of the Self-Employed 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 by the Employer to a qualified plan to the
         extent deductible under section 404 of the Code. Net earnings shall be
         determined with regard to the deduction allowed to the Employer by
         section 164(f) of the Code for taxable years beginning after December
         31, 1989.

1.35     ELIGIBLE PARTICIPANT:
         Any Employee who is eligible to make an Employee Contribution, or an
         Employee Elective Deferral (if the Employer takes such contributions
         into account in the calculation of the Contribution Percentage), or to
         receive an Employer Matching Contribution (including forfeitures) or an
         Employer Qualified Matching Contribution.

1.36     ELIGIBLE RETIREMENT PLAN:
         An Eligible Retirement Plan is an individual retirement account
         described in section 408(a) of the Code, an individual retirement
         annuity described in section 408(b) of the Code, an annuity plan
         described in section 403(a) of the Code, or a qualified trust described
         in section 401(a) of the Code, 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.

1.37     ELIGIBLE ROLLOVER DISTRIBUTION:
         Any distribution of all or any portion of the balance to the credit of
         the Distributee, except:

         (a)      a distribution that is one of a series of substantially equal
                  periodic payments, made not less frequently than annually,
                  that is made over the life or life expectancy of the
                  Distributee, or the joint lives of the Distributee and the
                  Distributee's designated Beneficiary, the joint life and last
                  survivor expectancy of the Distributee and the Distributee's
                  designated Beneficiary, or a specified period of ten years or
                  more; or,

         (b)      any distribution to the extent the distribution is required
                  under section 401(a)(9) of the Code; or,

                                       10
<PAGE>

         (c)      the portion of any distribution that is not includable in
                  gross income (determined without regard to the exclusion for
                  net unrealized appreciation with respect to employer
                  securities); or,

         (d)      such other distributions the Secretary or Commissioner
                  designates ineligible for treatment as Eligible Rollover
                  Distributions in regulations, rulings, notices or other
                  guidance of general applicability.

1.38     EMPLOYEE:
         Any employee of the Employer maintaining the Plan or of any other
         employer required to be aggregated with such Employer under sections
         414(b), (c), (m) or (o) of the Code. The term "Employee" shall also
         include any "Leased Employee" deemed to be an employee of any employer
         described in the previous sentence as provided in sections 414(n) or
         (o) of the Code.

         A Leased Employee shall not be considered an employee of the recipient
         if: (a) such employee is covered by a money purchase pension plan
         providing: (1) a nonintegrated employer contribution rate of at least
         10 percent of compensation, as defined in section 415(c)(3) of the
         Code, but including amounts contributed pursuant to a salary reduction
         agreement which are excludable from the employee's gross income under
         section 125, section 402(a)(8), section 402(h) or section 403(b) of the
         Code, (2) immediate participation, and (3) full and immediate vesting;
         and (b) Leased Employees do not constitute more than 20 percent of the
         recipient's nonhighly compensated workforce.

1.39     EMPLOYEE CONTRIBUTION:
         Any contribution made to the Plan by or on behalf of a Participant that
         is included in the Participant's gross income in the year in which made
         and that is maintained under a separate account to which earnings and
         losses are allocated.

1.40     EMPLOYEE ELECTIVE DEFERRALS:
         Any Employer contributions made to the Plan at the election of the
         Participant, in lieu of cash compensation, including contributions made
         pursuant to a Deferral Agreement or other deferral mechanism. With
         respect to any taxable year, a Participant's Employee Elective
         Deferrals is 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 section 401(k) of the
         Code, any simplified employee pension cash or deferred arrangement as
         described in section 402(h)(1)(B), any eligible deferred compensation
         plan under section 457, any plan as described under section 501(c)(18),
         and any employer contributions made on the behalf of a Participant for
         the purchase of an annuity contract under section 403(b) pursuant to a
         salary reduction agreement.

1.41     EMPLOYEE ELECTIVE DEFERRAL ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employee Elective Deferrals under this Plan and any
         adjustments thereto.

1.42     EMPLOYEE POST-TAX VOLUNTARY CONTRIBUTIONS:
         Amounts contributed by a Participant pursuant to section 3.06 of the
         Plan.

1.43     EMPLOYEE POST-TAX VOLUNTARY CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employee Post-Tax Voluntary Contributions and adjustments
         thereto.

                                       11
<PAGE>

1.44     EMPLOYEE ROLLOVER/TRANSFER CONTRIBUTIONS:
         Amounts received by the Trustee which either -

         (a)      Were received by a Participant from another Qualified Deferred
                  Compensation Plan and were then contributed to the Trustee of
                  this Plan in such manner that the requirements for deferral of
                  income pursuant to section 402(a)(5), 403(a)(4),
                  408(d)(3)(A)(ii), or other applicable provision of the Code
                  dealing with rollover contributions are met; or

         (b)      Were transferred on behalf of a Participant directly to the
                  Trustee of this Plan by the Trustee of another Qualified
                  Deferred Compensation Plan, provided such transfer meets any
                  applicable requirements of law.

1.45     EMPLOYEE ROLLOVER/TRANSFER ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employee Rollover/Transfer Contributions and any
         adjustments thereto.

1.46     EMPLOYEE VDEC CONTRIBUTIONS:
         Amounts received by the Trustee which are voluntary deductible employee
         contributions. This Plan will not accept deductible employee
         contributions which are made for a taxable year beginning after
         December 31, 1986.

1.47     EMPLOYEE VDEC ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employee VDEC Contributions and any adjustments thereto.
         The account will be nonforfeitable at all times. The account will share
         in the gains and losses of the trust in the same manner as described in
         section 4.01(h) of the Plan. No part of the account will be used to
         purchase life insurance.

1.48     EMPLOYER:
         The sole proprietorship, partnership, corporation or other entity whose
         name appears on the Adoption Agreement executed by it, any successor
         which elects to continue the Plan, and any predecessor which has
         maintained this Plan.

         For purposes of section 5.01, "Employer" shall include not only the
         Employer adopting this Plan, but also all Affiliated Employers.

1.49     EMPLOYER CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant which consists of
         his Employer Profit Sharing Account, Employer Matching Account,
         Employer Qualified Matching Account, and Employer Qualified
         Non-Elective Account.

1.50     EMPLOYER MATCHING CONTRIBUTIONS:
         Amounts contributed to the Plan by the Employer for a Plan Year
         pursuant to section 3.03(a) of the Plan.

1.51     EMPLOYER MATCHING CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employer Matching Contributions under this Plan and any
         adjustments thereto.

1.52     EMPLOYER PROFIT SHARING CONTRIBUTIONS:
         Amounts contributed to the Plan by the Employer for a Plan Year
         pursuant to section 3.04 of the Plan.

                                       12
<PAGE>

1.53     EMPLOYER PROFIT SHARING CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employer Profit Sharing Contributions and any adjustments
         thereto.

1.54     EMPLOYER QUALIFIED MATCHING CONTRIBUTIONS:
         Amounts contributed to the Plan by the Employer for a Plan Year and
         designated as such pursuant to section 3.03(b) of the Plan. Such
         contributions are nonforfeitable when made and are distributable only
         in accordance with the distribution provisions that are applicable to
         Employee Elective Deferrals. These amounts will be determined in
         accordance with the provisions of Section 1.401(k)-1(b)(5) of the Code,
         which are incorporated herein by this reference.

1.55     EMPLOYER QUALIFIED MATCHING CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employer Qualified Matching Contributions and any
         adjustments thereto.

1.56     EMPLOYER QUALIFIED NON-ELECTIVE CONTRIBUTIONS:
         Amounts contributed to the Plan by the Employer for a Plan Year and
         designated as such pursuant to section 3.05 of the Plan. Participants
         shall have no right to elect to receive such contributions in cash
         until such amounts are otherwise distributable under the Plan. Such
         contributions are nonforfeitable when made and are distributable only
         in accordance with the distribution provisions that are applicable to
         Employee Elective Deferrals. These amounts will be determined in
         accordance with the provisions of Section 1.401(k)-1(b)(5) and Section
         1.401(m)-1(b)(5) of the Code, which are incorporated herein by this
         reference.

1.57     EMPLOYER QUALIFIED NON-ELECTIVE CONTRIBUTION ACCOUNT:
         The account maintained with respect to a Participant in which is
         recorded his Employer Qualified Non-Elective Contributions and any
         adjustments thereto.

1.58     ENTRY DATE:
         The date or dates set out in the Adoption Agreement as of which an
         Employee who has satisfied the eligibility requirements may enter this
         Plan and become a Participant hereunder.

1.59     ERISA:
         Public Law No. 93-406, known as the "Employee Retirement Income
         Security Act of 1974," as amended from time to time.

1.60     EXCESS AGGREGATE CONTRIBUTIONS:
         With respect to any Plan Year, the excess of:

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

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

         Such determination shall be made after first determining Excess
         Elective Deferrals pursuant to section 5.04 and then determining Excess
         Contributions pursuant to section 5.05.

                                       13
<PAGE>

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

1.62     EXCESS COMPENSATION:
         A Participant's Compensation in excess of the Integration Level.

1.63     EXCESS COMPENSATION PERCENTAGE:
         The percentage in Item 24 of the Adoption Agreement, which shall not
         exceed the percentage equal to the portion of the rate of tax under
         section 3111(a) of the Code in effect at the beginning of the Plan Year
         which is attributable to old-age insurance. If the Integration Level is
         less than the Taxable Wage Base, the Excess Compensation Percentage
         shall not exceed the following applicable percentage:

         If the Integration Level is:
         ----------------------------
<TABLE>
<CAPTION>

         more than                  but not more than         the applicable percentage is
         ---------                  -----------------         ----------------------------

<S>                               <C>                       <C>
            $0                               X*                                      5.7%

         X* of TWB                        80% of the TWB                             4.3%

         80% of TWB                          Y**                                     5.4%
</TABLE>

               X* = the greater of $10,000 or 20% of the TWB

               Y** = any amount more than 80% but less than 100% of the TWB

1.64     EXCESS CONTRIBUTIONS:
         With respect to any Plan Year, the excess of:

         (a)      The aggregate amount of Employer contributions (as defined in
                  section 1.01) actually taken into account in computing the ADP
                  of Highly Compensated Employees for such Plan Year, over

         (b)      The maximum amount of such contributions permitted by the ADP
                  test (determined by reducing contributions made on behalf of
                  Highly Compensated Employees in order of the ADPs, beginning
                  with the highest of such percentages).

1.65     EXCESS ELECTIVE DEFERRALS:
         Those Employee Elective Deferrals that are includable in a
         Participant's gross income under section 402(g) of the Code to the
         extent such Participant's Employee Elective Deferrals for a taxable
         year exceed the dollar limitation under such Code section.

1.66     FAMILY MEMBER:
         An individual described in Section 414(q)(6)(B) of the Code. Generally,
         this term includes, with respect to a Participant, such Participant's
         spouse and lineal ascendants or descendants and the spouses of such
         lineal ascendants or descendants.

                                       14
<PAGE>

1.67     FORFEITURE:
         That portion of a Participant's Employer Contribution Account which is
         not vested and thus becomes a Forfeiture on the earlier of:

         (a)      the date of the distribution (or deemed distribution pursuant
                  to section 7.08(a)) of the Vested Percentage of a
                  Participant's Employer Contribution Account; or

         (b)      the last day of the Plan Year in which the Participant incurs
                  five consecutive 1-year Breaks in Service.

1.68     FORMER PARTICIPANT:
         A Participant whose employment with the Employer has terminated or who
         ceased to be a Participant for any reason.

1.69     HIGHEST AVERAGE COMPENSATION:
         The average _415 Compensation for the three consecutive years of
         service with the Employer that produces the highest average. A year of
         service with the Employer is the Limitation Year specified in the
         Adoption Agreement.

1.70     HIGHLY COMPENSATED EMPLOYEE:
         Any Employee who is a "highly compensated active employee" or a "highly
         compensated former employee."

         (a)      Unless otherwise elected in the Adoption Agreement, a "highly
                  compensated active employee" is any Employee who performed
                  service for the Employer during the determination year and
                  who, during the look-back year:

                  (1)      received _414(q) Compensation from the Employer in
                           excess of $75,000 (as adjusted pursuant to section
                           415(d) of the Code).

                  (2)      received _414(q) Compensation from the Employer in
                           excess of $50,000 (as adjusted pursuant to section
                           415(d) of the Code) and who was in the Top Paid Group
                           of Employees for such Plan Year.

                  (3)      was an officer of the Employer and received _414(q)
                           Compensation greater than 50% of the amount in effect
                           under Code Section 415(b)(1)(A) during such year. If
                           none of the officers of the Employer meet the
                           compensation requirement of the preceding sentence,
                           then the most highly compensated officer will be
                           treated as a Highly Compensated Employee, regardless
                           of the level of _414(q) Compensation.

                  (4)      was both described in (1), (2), or (3) above if the
                           term "determination year" is substituted for the term
                           "look-back year" and was one of the 100 Employees who
                           received the most _414(q) Compensation from the
                           Employer during the determination year.

                  (5)      was a "five percent owner" of the Employer at any
                           time during the look-back year or the determination
                           year. "Five percent owner" means any person who owns
                           (or is considered as owning within the meaning of
                           section 318 of the Code) more than five percent (5%)
                           of the outstanding stock of the Employer or
                           possessing more than five percent (5%) of the capital
                           or profits interest in the Employer. In determining
                           percentage ownership hereunder, employers that would
                           otherwise be aggregated

                                       15
<PAGE>

                           under Code Sections 414(b), (c) and (m) shall be
                           treated as separate employers.

         (b)      A "highly compensated former employee" includes any Employee
                  who separated from service (or was deemed to have separated)
                  prior to the determination year, performs no service for the
                  Employer during the determination year, and was a highly
                  compensated active employee for either the separation year or
                  any determination year ending on or after the Employee's 55th
                  birthdate.

         (c)      If an Employee is, during a determination year or look-back
                  year, a Family Member of either a 5 percent owner who is an
                  active or former employee or a Highly Compensated Employee who
                  is one of the 10 most highly compensated employees ranked on
                  the basis of _414(q) Compensation paid by the Employer during
                  such year, then the Family Member and the 5 percent owner or
                  top-ten highly compensated employee shall be aggregated. In
                  such case, the Family Member and 5 percent owner or top-ten
                  Highly Compensated Employee shall be treated as a single
                  Employee receiving Compensation and plan contributions or
                  benefits equal to the sum of such compensation and
                  contributions or benefits of the family member and 5 percent
                  owner or top-ten Highly Compensated Employee.

         (d)      For purposes of this section, the determination year shall be
                  the Plan Year. The look-back year shall be the twelve-month
                  period immediately preceding the determination year unless the
                  Employer, in its sole and absolute discretion, elects to make
                  the look-back year calculation for a determination year on the
                  basis of the calendar year ending with or within the
                  applicable determination year (or, in the case of a
                  determination year that is shorter than 12 months, the
                  calendar year ending with the end of the determination year in
                  question). If the applicable period for which the
                  determination is being made is the calendar year, the Employer
                  may still elect to make the calendar year calculation. In
                  order for such calendar year election to be effective, it must
                  apply with respect to all plans, entities and arrangements of
                  the Employer and must be made pursuant to the requirements of
                  Treasury Regulation section 1.414(q)-1T, Q&A-14, or any final
                  regulations or rulings issued with respect thereto.

         (e)      The determination of who is a Highly Compensated Employee,
                  including the determinations of the number and identity of
                  Employees in the top-paid group, the top 100 Employees, the
                  number of Employees treated as officers and the Compensation
                  that is considered, will be made in accordance with section
                  414(q) of the Code and the regulations thereunder.

         (f)      If the Employer has elected in the Adoption Agreement to
                  determine the Highly Compensated Employees under the method
                  described in section 414(q)(12) of the Code, paragraph (a)(1)
                  of this section will be modified by substituting $50,000 for
                  $75,000 and paragraph (a)(2) will be disregarded. This
                  simplified definition of Highly Compensated Employee will
                  apply only to Employers that maintain significant business
                  activities (and employ Employees) in at least two
                  significantly separate geographic areas, and in compliance
                  with section 414(q)(12) of the Code.

1.71     HOUR OF SERVICE:

         (a)      (1)      Each hour for which an Employee is paid, or
                           entitled to payment, for the performance of duties
                           for the Employer. These hours shall be credited to

                                       16
<PAGE>

                           the Employee for the computation period in which the
                           duties are performed;

                  (2)      Each hour for which an Employee is paid, or is
                           entitled to payment, on account of a period during
                           which no duties have been performed (irrespective of
                           whether the employment relationship has terminated)
                           due to vacation, holiday, illness, incapacity
                           (including Disability), layoff, jury duty, military
                           duty, maternity or paternity leave (as described in
                           section 1.14(d)) or Authorized Leave of Absence. No
                           more than 501 Hours of Service shall be credited
                           under this paragraph for any single continuous period
                           (whether or not such period occurs in a single
                           computation period). Hours shall be calculated and
                           credited under this paragraph pursuant to section
                           2530.200b-2 of the Department of Labor Regulations,
                           which are incorporated herein by this reference; and

                  (3)      Each hour for which back pay, without regard to
                           mitigation of damages, is either awarded or agreed to
                           by the Employer. The same Hours of Service shall not
                           be credited both under paragraph (1) or (2), as the
                           case may be, and under this paragraph (3). These
                           hours shall be credited to the Employee for the
                           eligibility computation period or periods to which
                           the award or agreement pertains, rather than to the
                           eligibility computation period in which the award,
                           agreement or payment is made.

         (b)      Hours of Service will be credited for employment with an
                  Affiliated Employer.

         (c)      Hours of Service will also be credited for any individual
                  considered an Employee for purposes of this Plan under section
                  414(n) or 414(o) of the Code.

         (d)      Hours of Service shall be determined from the records of the
                  Employer. However, if the Employer elects an alternative
                  method of crediting service in the Adoption Agreement, then in
                  lieu of crediting on the basis of hours actually completed,
                  Hours of Service shall be credited on the basis of the method
                  selected.

         (e)      Where the Employer maintains the plan of a predecessor
                  employer, service for such predecessor shall be treated as
                  service for the Employer.

         (f)      The provisions of this section shall be construed so as to
                  resolve any ambiguities in favor of crediting Employees with
                  Hours of Service.

1.72     INTEGRATION LEVEL:
         The amount specified in Item 24 of the Adoption Agreement, which shall
         not exceed the Taxable Wage Base.

1.73     INVESTMENT MANAGER:
         Any person, firm or corporation who is a registered investment advisor
         under the Investment Advisors Act of 1940, a bank or an insurance
         company, who has the power to manage, acquire or dispose of Plan
         assets, and who acknowledges in writing his fiduciary responsibility to
         the Plan.

1.74     JOINT AND SURVIVOR ANNUITY:
         An immediate annuity for the life of the Participant with a survivor
         annuity for the life of the Participant's Spouse equal to 50% of the
         amount of the annuity payable during the joint lives of the Participant
         and the Participant's Spouse, and which is the amount of benefit which
         can be purchased with the Vested Percentage of the Participant's
         Account.

                                       17
<PAGE>

1.75     KEY EMPLOYEE:
         Any Employee or former Employee (and the beneficiaries of such Employee
         if such Employee has died) who, at any time during the Plan Year or the
         four preceding Plan Years (including Plan Years before 1984), is:

         (a)      One of the ten Employees who are owners (as defined in section
                  318 of the Code) of both more than one-half percent (1/2%)
                  interest and the largest interests in the Employer, if such
                  Employee's compensation exceeds the dollar amount under
                  section 415(c)(1)(A) of the Code for the calendar year in
                  which such Plan Year ends;

         (b)      An owner of more than five percent (5%) of the Employer;

         (c)      An owner of more than one percent (1%) of the Employer having
                  an annual compensation from the Employer of more than
                  $150,000.00; or

         (d)      An officer of the Employer, if such individual's annual
                  compensation exceeds 50% of the dollar limitation under
                  section 415(b)(1)(A) of the Code for the calendar year in
                  which such Plan Year ends. For Plan Years beginning prior to
                  February 28, 1985, an officer shall only be considered a Key
                  Employee if the Employer is a corporation.

         "Compensation" means _415 Compensation, but including amounts
         contributed by the Employer pursuant to a salary reduction agreement
         which are excludable from the Employee's gross income under section
         125, section 402(a)(8), section 402(h), or section 403(b) of the Code.

         Determination of who is a Key Employee will be made in accordance with
         section 416(i)(l) of the Code.

1.76     LEASED EMPLOYEE:
         Any person (other than an employee of the recipient) who pursuant to an
         agreement between the recipient and any other person ("leasing
         organization") has performed services for the recipient (or for the
         recipient and related persons determined in accordance with section
         414(n)(6) of the Code) on a substantially full time basis for a period
         of at least one year, and such services are of a type historically
         performed by employees in the business field of 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.

1.77     LIMITATION YEAR:
         A calendar year or the 12-consecutive month period elected by the
         Employer in Item 10 of the Adoption Agreement. All qualified plans
         maintained by the Employer must use the same Limitation Year. If the
         Limitation Year is amended to a different 12-consecutive month period,
         the new Limitation Year must begin on a date within the Limitation Year
         in which the amendment is made.

1.78     MASTER OR PROTOTYPE PLAN:
         A master or prototype plan the form of which is the subject of a
         favorable opinion letter or a regional prototype plan which receives a
         notification letter from the Internal Revenue Service.

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<PAGE>

1.79     MATCHING CONTRIBUTION:
         An Employer contribution made to this or any other defined contribution
         plan on behalf of a Participant on account of an Employee Contribution
         made by such Participant, or on account of a Participant's Employee
         Elective Deferral, under a plan maintained by the Employer.

1.80     MAXIMUM PERMISSIBLE AMOUNT:
         The maximum 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)      the Defined Contribution Dollar Limitation, or

         (b)      25 percent of the Participant's _415 Compensation for the
                  Limitation Year.

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

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

                  number of months in the Short Limitation Year
                  ---------------------------------------------
                                       12

1.81     NONHIGHLY COMPENSATED EMPLOYEE:
         An Employee who is neither a Highly Compensated Employee nor a Family
         Member of a Highly Compensated Employee.

1.82     NONRESIDENT ALIEN:
         A nonresident alien who receives no earned income from the Employer
         which constitutes income from sources within the United States (with
         the meaning of section 861(a)(3) of the Code).

1.83     NORMAL RETIREMENT AGE:
         The age specified in the Adoption Agreement, which may not exceed age
         65. Normal Retirement Age may not exceed any mandatory retirement age
         enforced by the Employer.

1.84     NORMAL RETIREMENT DATE:
         The day on which a Participant attains the Normal Retirement Age
         specified in the Adoption Agreement.

1.85     OWNER-EMPLOYEE:
         An individual who is a sole proprietor or who is a partner who owns
         more than 10% of either the capital or profits interest of the
         partnership.

1.86     PARTICIPANT:
         An Employee who has satisfied the eligibility requirements contained in
         the Adoption Agreement and in section 2.01 of the Plan with respect to
         a particular type of contribution, and who was employed by the Employer
         on the Entry Date. Such

                                       19
<PAGE>

         Employee is a Participant only with respect to the type(s) of
         contribution for which the eligibility and Entry Date requirements have
         been satisfied.

1.87     PARTICIPANT'S ACCOUNT:
         The individual account established and maintained for each Participant,
         Former Participant or Beneficiary who has an interest in the Trust
         Fund. A Participant's Account shall be comprised of the following
         accounts, if applicable: Employer Profit Sharing Contribution Account,
         Employer Matching Contribution Account, Employer Qualified Matching
         Contribution Account, Employer Qualified Non-Elective Contribution
         Account, Employee Elective Deferral Account, Employee Post-Tax
         Voluntary Contribution Account, Employee Rollover/Transfer Contribution
         Account, and Employee VDEC Account.

1.88     PARTICIPANT'S BENEFITS:
         The balance of the Participant's Account as of the last Valuation Date
         in the calendar year immediately preceding the Distribution Calendar
         Year (valuation calendar year) increased by the amount of any
         contributions or Forfeitures allocated to the Participant's Account
         balance as of dates in the valuation calendar year after the Valuation
         Date and decreased by distributions made in the valuation calendar year
         after the Valuation Date. However, if any portion of the minimum
         distribution for the first Distribution Calendar Year is made in the
         second Distribution Calendar Year on or before the Required Beginning
         Date, the amount of the minimum distribution made in the second
         Distribution Calendar Year shall be treated as if it had been made in
         the immediately preceding Distribution Calendar Year.

1.89     PERIOD OF SERVICE:
         The period running from the date an Employee first completes an Hour of
         Service upon employment or reemployment and ending on the date a Period
         of Severance begins. For purposes of eligibility and vesting, a Period
         of Service shall include a Period of Severance of less than 12
         consecutive months.

1.90     PERIOD OF SEVERANCE:
         The period beginning on the earlier of (a) the date on which an
         Employee quits, retires, is discharged or dies, or (b) the first
         anniversary of the first date of a period in which an Employee remains
         absent from service with the Employer for any reason other than quit,
         retirement, discharge or death.

1.91     PERMISSIVE AGGREGATION GROUP:
         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
         sections 401(a)(4) and 410 of the Code.

1.92     PLAN:
         This Profit Sharing Plan and Trust adopted by the Employer, as provided
         herein and on the Adoption Agreement executed by the Employer. Unless
         otherwise indicated, any reference to the Plan shall also include the
         Adoption Agreement.

1.93     PLAN YEAR:
         The 12-consecutive month period specified by the Employer in the
         Adoption Agreement.

1.94     PRERETIREMENT SURVIVOR ANNUITY:
         An annuity for the life of the Participant's Spouse in an amount which
         can be purchased with the entire balance of the Participant's Account.

                                       20
<PAGE>

1.95     PRESENT VALUE:
         Present Value shall be based on the interest and mortality rates
         specified in the Adoption Agreement.

1.96     PROJECTED ANNUAL BENEFIT:
         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:

         (a)      the Participant will continue employment until Normal
                  Retirement Age under the Plan (or current age, if later), and

         (b)      the Participant's 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.

1.97     QUALIFIED DEFERRED COMPENSATION PLAN:
         Any pension, profit sharing, stock bonus, or other plan which meets the
         requirements of section 401 of the Code, which includes a trust exempt
         from tax under section 501(a) of the Code; any annuity plan described
         in section 403(a) of the Code; and any such plan established for its
         employees by the United States or by a state or political division
         thereof, or by an agency or instrumentality of any of the foregoing.

1.98     QUALIFIED EARLY RETIREMENT AGE:
         The latest of:

         (a)      The earliest date, under the Plan, on which the Participant
                  may elect to receive retirement benefits,

         (b)      The first day of the 120th month beginning before the
                  Participant reaches Normal Retirement Age, or

         (c)      The date the Participant begins participation.

1.99     QUALIFIED ELECTION:
         An election to waive a Joint and Survivor Annuity or a Preretirement
         Survivor Annuity which meets the following requirements:

         (a)      the Participant's Spouse consents in writing to the election;

         (b)      the election designates a specific beneficiary, including any
                  class of beneficiaries or any contingent beneficiaries, which
                  may not be changed without spousal consent (or the Spouse
                  expressly permits designations by the Participant without any
                  further spousal consent);

         (c)      the Spouse's consent acknowledges the effect of the election;
                  and

         (d)      the Spouse's consent is witnessed by a Plan representative or
                  notary public.

         A Participant's waiver of the Joint and Survivor Annuity shall not be
         effective unless the election designates a form of benefit payment
         which may not be changed without spousal consent (or the Spouse
         expressly permits designations by the Participant without any further
         spousal consent). If it is established to the satisfaction of a Plan
         representative

                                       21
<PAGE>

         that there is no Spouse or that the Spouse cannot be located, a waiver
         will be deemed a Qualified Election. A Participant may elect to or
         revoke an election to waive a Joint and Survivor Annuity at any time
         any number of times within the applicable election period.

1.100    QUALIFIED PRERETIREMENT SURVIVOR ANNUITY ELECTION PERIOD:
         The period which begins on the first day of the Plan Year in which the
         Participant attains age 35 and ends on the date of the Participant's
         death. If a Participant separates from service prior to the first day
         of the Plan Year in which age 35 is attained, the election period shall
         begin on the date of separation. A Participant who will not yet attain
         age 35 as of the end of any current Plan Year may make a special
         qualified election to waive the Preretirement Survivor Annuity for the
         period beginning on the date of such election and ending on the first
         day of the Plan Year in which the Participant will attain age 35. Such
         election shall not be valid unless the Participant receives a written
         explanation of the Preretirement Survivor Annuity in such terms as are
         comparable to the explanation required under section 7.09. The
         Preretirement Survivor Annuity will automatically become applicable as
         of the first day of the Plan Year in which the Participant attains age
         35. Any new waiver on or after such date shall be subject to the full
         requirements of article VI.

1.101    REGULAR EMPLOYEE:
         Any Employee (or former Employee) who is not a Key Employee.

1.102    REGULAR TIME HOUR:

         (a)      (1)      Each hour, except those hours described in (3.)
                           below, for which an Employee is paid, or entitled to
                           payment, for the performance of duties for the
                           Employer. These hours shall be credited to the
                           Employee for the computation period in which the
                           duties are performed;

                  (2)      Each hour, except those hours described in (3.)
                           below, for which back pay, without regard to
                           mitigation of damages, is either awarded or agreed to
                           by the Employer. The same Regular Time Hour shall not
                           be credited both under paragraph (1) and this
                           paragraph (2). These hours shall be credited to the
                           Employee for the computation period or periods to
                           which the award or agreement pertains, rather than to
                           the computation period in which the award, agreement
                           or payment is made.

                  (3)      Regular Time Hours shall not include:

                            i)      Hours for which a premium rate is paid
                                    because such hours are in excess of the
                                    maximum workweek applicable to an Employee
                                    under section 7(a) of the Fair Labor
                                    Standards Act of 1938, as amended, or
                                    because such hours are in excess of a bona
                                    fide standard workweek or workday.

                           ii)      Hours for which an Employee is paid, or is
                                    entitled to payment, on account of a period
                                    during which no duties have been performed
                                    due to vacation, holiday, illness,
                                    incapacity (including Disability), layoff,
                                    jury duty, military duty, maternity or
                                    paternity leave or Authorized Leave of
                                    Absence.

                                       22
<PAGE>

1.103    REQUIRED AGGREGATION GROUP:

         (a)      Each qualified plan of the Employer in which at least one Key
                  Employee is participating or participated at any time during
                  the Plan Year containing the Determination Date or any of the
                  four preceding Plan Years (regardless of whether the plan has
                  terminated); and

         (b)      Any other qualified plan of the Employer which enables a plan
                  described in (a) above to meet the requirements of sections
                  401(a)(4) or 410 of the Code.

1.104    REQUIRED BEGINNING DATE:
         The Required Beginning Date of a Participant is the first day of April
         of the calendar year following the calendar year in which the
         Participant attains age 70-1/2, except as follows:

         (a)      The Required Beginning Date of a Participant who attains age
                  70- 1/2 before January 1, 1988, shall be determined in
                  accordance with (1) or (2) below:

                  (1)      Non-5-percent owners. The Required Beginning Date for
                           a Participant who is not a 5-percent owner is the
                           first day of April of the calendar year following the
                           calendar year in which the later of retirement or
                           attainment of age 70- 1/2 occurs.

                  (2)      5-percent owners. The Required Beginning Date of a
                           Participant who is a 5-percent owner during any year
                           beginning after December 31, 1979, is the first day
                           of April following the later of:

                           (A)      the calendar year in which the Participant
                                    attains age 70-1/2, or

                           (B)      the earlier of the calendar year with or
                                    within which ends the Plan Year in which the
                                    Participant becomes a 5-percent owner, or
                                    the calendar year in which the Participant
                                    retires.

                                    A Participant is treated as a 5-percent
                                    owner for purposes of this section if such
                                    Participant is a 5-percent owner as defined
                                    in section 416(i) of the Code (determined in
                                    accordance with section 416 but without
                                    regard to whether the plan is top-heavy) at
                                    any time during the Plan Year ending with or
                                    within the calendar year in which such owner
                                    attains age 66-1/2 or any subsequent Plan
                                    Year.

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

         (b)      The Required Beginning Date of a Participant who is not a 5-
                  percent owner who attains age 70-1/2 during 1988 and who has
                  not retired as of January 1, 1989, is April 1, 1990.

1.105    SELF-EMPLOYED:
         An individual who has Earned Income for the Taxable Year from the trade
         or business for which the Plan is established, and an individual who
         would have had Earned Income except for the fact that the trade or
         business had no net profits for the Taxable Year.

                                       23
<PAGE>

1.106    SPONSOR:
         Plan Data, Inc., the sponsor of this regional prototype plan.

1.107    SPOUSE, SURVIVING SPOUSE:
         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 the Surviving
         Spouse to the extent provided under a qualified domestic relations
         order as described in section 414(p) of the Code.

1.108    SUPER TOP-HEAVY PLAN:
         A Top-Heavy Plan in which the Top-Heavy Ratio is more than 90 percent.

1.109    TAXABLE WAGE BASE:
         The taxable wage base under section 230 of the Social Security Act in
         effect on the first day of the Plan Year.

1.110    TAXABLE YEAR:
         The Employer's taxable year for federal income tax purposes indicated
         on the Adoption Agreement.

1.111    TOP-HEAVY PLAN:
         For any Plan Year beginning after December 31, 1983, this Plan is
         Top-Heavy if any of the following conditions exists:

         (a)      If the Top-Heavy Ratio for this Plan exceeds 60 percent and
                  this Plan is not part of any Required Aggregation Group or
                  Permissive Aggregation Group of plans.

         (b)      If this Plan is a part of a Required Aggregation Group of
                  plans but not part of a Permissive Aggregation Group and the
                  Top-Heavy Ratio for the group of plans exceeds 60 percent.

         (c)      If this Plan is a part of a Required Aggregation Group and
                  part of a Permissive Aggregation Group of plans and the
                  Top-Heavy Ratio for the Permissive Aggregation Group exceeds
                  60 percent.

1.112    TOP-HEAVY PLAN YEAR:
         A Plan Year commencing after December 31, 1983, for which the Plan is a
         Top-Heavy Plan.

1.113    TOP-HEAVY RATIO:

         (a)      If the Employer maintains one or more defined contribution
                  plans (including any simplified employee pension plan) and the
                  Employer has not maintained any defined benefit plan which
                  during the 5-year period ending on the Determination Date(s)
                  has or has had accrued benefits, the Top-Heavy Ratio for this
                  Plan alone or for the Required or Permissive Aggregation
                  Group, as appropriate, is a fraction, the numerator of which
                  is the sum of the account balances of all Key Employees as of
                  the Determination Date(s) (including any part of any account
                  balance distributed in the 5-year period ending on the
                  Determination Date(s)), and the denominator of which is the
                  sum of all account balances (including any part of any account
                  balance distributed in the 5-year period ending on the
                  Determination Date(s)), both computed in accordance with
                  section 416 of the Code and the regulations thereunder. Both
                  the numerator and denominator of the Top-Heavy Ratio are
                  adjusted to reflect any contribution not actually made as of
                  the

                                       24
<PAGE>

                  Determination Date, but which is required to be taken into
                  account on that date under section 416 of the Code and the
                  regulations thereunder.

         (b)      If the Employer maintains one or more defined contribution
                  plans (including any simplified employee pension plan) and the
                  Employer maintains or has maintained one or more defined
                  benefit plans which during the 5-year period ending on the
                  Determination Date(s) has or has had any accrued benefits, the
                  Top-Heavy Ratio for any Required or Permissive Aggregation
                  Group, as appropriate, is a fraction, the numerator of which
                  is the sum of account balances under the aggregated defined
                  contribution plans for all Key Employees determined in
                  accordance with (1) above, and the Present Value of accrued
                  benefits under the aggregated defined benefit plans for all
                  Key Employees as of the Determination Date(s), and the
                  denominator of which is the sum of the account balances under
                  the aggregated defined contribution plans for all Participants
                  determined in accordance with (1) above, and the Present Value
                  of accrued benefits under the defined benefit plans for all
                  Participants as of the Determination Date(s), all determined
                  in accordance with section 416 of the Code and the regulations
                  thereunder. The accrued benefits under a defined benefit plan
                  in both the numerator and the denominator of the Top-Heavy
                  Ratio are increased for any distribution of an accrued benefit
                  made in the 5-year period ending on the Determination Date.

         (c)      For purposes of (a) and (b) above, the value of account
                  balances and the Present Value of accrued benefits will be
                  determined as of the most recent Top-Heavy Valuation Date that
                  falls within or ends with the 12-month period ending on the
                  Determination Date, except as provided in section 416 of the
                  Code 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 who is a Regular Employee
                  but who was a Key Employee in a prior year, or a Participant
                  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 section 416
                  of the Code and the regulations thereunder. Deductible
                  voluntary 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 the method, if any, that uniformly
                  applies for accrual purposes under all defined benefit plans
                  maintained by the Employer, or 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 section
                  411(b)(1)(C) of the Code.

1.114    TOP-HEAVY VALUATION DATE:
         The date elected by the Employer in Item 29 of the Adoption Agreement
         as of which account balances or accrued benefits are valued for
         purposes of calculating the Top-Heavy Ratio.

1.115    TOP PAID GROUP:
         An Employee is in the Top Paid Group of Employees for a Plan Year if
         such Employee is in the group consisting of the top 20 percent of the
         Employees when ranked on the basis of Compensation paid during such
         Plan Year. For purposes of determining the number of

                                       25
<PAGE>

         Employees to be considered, the following Employees shall be excluded,
         unless an election has been made to modify the exclusions in the
         Adoption Agreement:

         (a)      Employees who have not completed six (6) months of service,

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

         (c)      Employees who normally work during not more than six (6)
                  months during any Plan Year,

         (d)      Employees who have not attained age 21,

         (e)      Employees who are included in a bona fide collective
                  bargaining agreement, except to the extent provided in
                  regulations, and

         (f)      Employees who are nonresident aliens and who receive 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)).

1.116    TRUST:
         The legal relationship created under Article X between the Employer,
         the Trustee, and the Participants and their Beneficiaries.

1.117    TRUST FUND:
         The fund maintained in accordance with Article X and the property held
         therein.

1.118    TRUSTEE:
         The person or persons named in the Adoption Agreement and accepting the
         Trust, or any successor or successors appointed by the Employer and
         accepting the Trust.

1.119    VALUATION DATE:
         The last day of each Plan Year, any additional dates specified in the
         Adoption Agreement, and such other dates as shall be directed by the
         Plan Administrator.

1.120    VESTED PERCENTAGE:
         The nonforfeitable amount of each Participant's Employer Profit Sharing
         Contribution Account and Employer Matching Contribution Account
         determined in accordance with the vesting schedule specified by the
         Employer in the Adoption Agreement and Article VI, and 100% of each of
         the following accounts: Employer Qualified Matching Contribution
         Account, Employer Qualified Non-Elective Contribution Account, Employee
         Elective Deferral Account, Employee Post-Tax Voluntary Contribution
         Account, Employee Rollover/Transfer Account, and Employee VDEC Account.

1.121    YEAR OF SERVICE:
         Except where specifically excluded under sections 1.121(a), 1.121(b),
         and 1.121(c) below, all of an Employee's Years of Service shall be
         taken into account for eligibility and vesting purposes, including: (1)
         Years of Service with the predecessor employer, if so specified in the
         Adoption Agreement; (2) Years of Service with the predecessor employer
         during the time a qualified plan was maintained, if so specified in the
         Adoption Agreement; (3) Years of Service for employment with an
         Affiliated Employer; and (4) Years of Service for an employee required
         under section 414(n) or 414(o) of the Code to be considered an employee
         of any employer aggregated with the Employer pursuant to section
         414(b), (c), or (m) of the Code.

                                       26
<PAGE>

         (a)      Hours of Service Method.

                  (1)      Crediting Year of Service - An Employee will be
                           credited with a Year of Service upon completion of at
                           least 1,000 Hours of Service during the applicable
                           twelve-consecutive month computation period.

                  (2)      For Eligibility Purposes - In the determination of
                           Years of Service for purposes of eligibility, the
                           initial twelve-consecutive month computation period
                           shall commence on the date an Employee first
                           completes an Hour of Service. The succeeding
                           twelve-consecutive month periods shall begin with the
                           Plan Year which commences prior to the end of the
                           initial twelve-consecutive month period, regardless
                           of whether the Employee is entitled to be credited
                           with at least 1000 Hours of Service during the
                           initial eligibility computation period. An Employee
                           who is credited with at least 1,000 Hours of Service
                           in both the initial eligibility computation period
                           and the first Plan Year which commences prior to the
                           end of the initial twelve-consecutive month period
                           will be credited with two Years of Service for
                           purposes of eligibility.

                           If an Employee is required to complete more than one
                           Year of Service in order to become eligible to
                           participate in the Plan, the initial and all
                           subsequent twelve-consecutive month computation
                           periods shall begin on the date an Employee first
                           completes an Hour of Service and anniversaries
                           thereof. However, if, in such case, the Employee
                           fails to complete a Year of Service in the initial
                           twelve-consecutive month period, all subsequent
                           periods shall be Plan Years beginning with the Plan
                           Year that includes his first anniversary of
                           employment. In addition, if such an Employee incurs a
                           1-year Break in Service prior to satisfaction of the
                           Plan's eligibility requirements, then service prior
                           to such 1-year Break in Service shall not be taken
                           into account in the determination of the Employee's
                           eligibility to participate in the Plan.

                           If any fractional Year of Service is specified in the
                           Adoption Agreement as a service requirement to become
                           a Participant under the Plan, an Employee shall not
                           be required to complete any specified number of Hours
                           of Service to receive credit for such fractional
                           year.

                  (3)      For Vesting Purposes - In the determination of Years
                           of Service for purposes of computing a Participant's
                           Vested Percentage, the twelve-consecutive month
                           computation period shall be the Plan Year. If a
                           Participant fails to complete 1,000 Hours of Service
                           in either of the Plan Years which overlap the
                           eligibility computation period in which he becomes a
                           Participant, he shall nevertheless be credited with a
                           Year of Service for determining his Vested
                           Percentage.

                           Notwithstanding the foregoing, for any short Plan
                           Year, the determination of whether an Employee has
                           completed a Year of Service for vesting purposes
                           shall be made in accordance with Department of Labor
                           regulation 2530.203-2(c).

                           In the determination of a Participant's Vested
                           Percentage, the following service shall be
                           disregarded:

                                       27
<PAGE>

                           (A)      Service excluded as specified in Item 34 of
                                    the Adoption Agreement.

                           (B)      Service after five (5) consecutive 1-year
                                    Breaks in Service shall be disregarded for
                                    purposes of determining a Participant's
                                    Vested Percentage in any portion of his
                                    Employer Contribution Account attributable
                                    to Employer Contributions contributed prior
                                    to the time such five (5) consecutive 1-year
                                    Breaks in Service occurred; however, both
                                    pre-break and post-break service will be
                                    counted for purposes of determining a
                                    Participant's Vested Percentage in any
                                    portion of his Employer Contribution Account
                                    attributable to Employer Contributions
                                    contributed after such breaks. Separate
                                    Employer Contribution Accounts will be
                                    maintained for the Participant's pre-break
                                    and post-break derived Employer
                                    Contributions. Both pre-break and post-break
                                    Employer Contribution Accounts will share in
                                    the earnings and losses of the Trust Fund.
                                    In the case of a Participant who does not
                                    have five (5) consecutive 1-year Breaks in
                                    Service, both pre-break and post-break
                                    service will be counted for purposes of
                                    determining such Participant's Vested
                                    Percentage in both the pre-break and the
                                    post-break derived Employer Contribution
                                    Accounts.

         (b)      Regular Time Hours Method.

                  If the Employer has specified in the Adoption Agreement that
                  the Regular Time Hours Method shall be used, then a Year of
                  Service will be determined under the Hour of Service Method
                  described in (a) above, except that 750 Regular Time Hours
                  will be substituted for 1,000 Hours of Service.

         (c)      Elapsed Time Method.

                  (1)      Crediting Year of Service - If the Employer has
                           specified in the Adoption Agreement that the elapsed
                           time method shall be used to determine Years of
                           Service, a Period of Service of 365 days shall
                           represent a Year of Service. Periods of Service of
                           less than one year shall be expressed in terms of
                           days. An Employee shall also receive credit for any
                           Period of Severance of less than twelve consecutive
                           months.

                  (2)      For Eligibility Purposes - If an Employee is required
                           to complete more than one Year of Service in order to
                           become eligible to participate in the Plan, and such
                           an Employee incurs a 1-year Break in Service prior to
                           satisfaction of the Plan's eligibility requirements,
                           then service prior to such 1-year Break in Service
                           shall not be taken into account in the determination
                           of the Employee's eligibility to participate in the
                           Plan.

                  (3)      For Vesting Purposes - In the determination of a
                           Participant's Vested Percentage, the following
                           service shall be disregarded:

                           (A)      Service excluded as specified in Item 34 of
                                    the Adoption Agreement.

                                       28
<PAGE>

                           (B)      Service after five (5) consecutive 1-year
                                    Breaks in Service shall be disregarded for
                                    purposes of determining a Participant's
                                    Vested Percentage in any portion of his
                                    Employer Contribution Account attributable
                                    to Employer Contributions contributed prior
                                    to the time such five (5) consecutive 1-year
                                    Breaks in Service occurred; however, both
                                    pre-break and post-break service will be
                                    counted for purposes of determining a
                                    Participant's Vested Percentage in any
                                    portion of his Employer Contribution Account
                                    attributable to Employer Contributions
                                    contributed after such breaks. Separate
                                    Employer Contribution Accounts will be
                                    maintained for the Participant's pre-break
                                    and post-break derived Employer
                                    Contributions. Both pre-break and post-break
                                    Employer Contribution Accounts will share in
                                    the earnings and losses of the Trust Fund.

                                    In the case of a Participant who does not
                                    have five (5) consecutive 1-year Breaks in
                                    Service, both pre-break and post-break
                                    service will be counted for purposes of
                                    determining a Participant's Vested
                                    Percentage in both the pre-break and the
                                    post-break derived Employer Contribution
                                    Accounts.

                                       29
<PAGE>

                                   ARTICLE II
                          ELIGIBILITY AND PARTICIPATION

2.01     INITIAL ELIGIBILITY:
         Any Employee of the Employer to whom eligibility has been extended
         pursuant to Item 12 of the Adoption Agreement and who is still employed
         by the Employer shall become a Participant on the Entry Date specified
         in Item 17 of the Adoption Agreement, as follows:

         (a)      With respect to eligibility to make Employee Elective
                  Deferrals, after having attained the minimum age and completed
                  the minimum Years of Service specified in Item 13 of the
                  Adoption Agreement.

         (b)      With respect to eligibility to make Employee Post-Tax
                  Voluntary Contributions, after having attained the minimum age
                  and completed the minimum Years of Service specified in Item
                  13 of the Adoption Agreement.

         (c)      With respect to eligibility to receive an allocation of
                  Employer Profit Sharing Contributions, after having attained
                  the minimum age and completed the minimum Years of Service
                  specified in Item 13 of the Adoption Agreement.

         (d)      With respect to eligibility to receive an allocation of
                  Employer Matching Contributions, after having attained the
                  minimum age and completed the minimum Years of Service
                  specified in Item 13 of the Adoption Agreement.

         (e)      With respect to eligibility to receive an allocation of
                  Employer Qualified Matching Contributions, after having
                  attained the minimum age and completed the minimum Years of
                  Service specified in Item 13 of the Adoption Agreement.

         (f)      With respect to eligibility to receive an allocation of
                  Employer Qualified Non-Elective Contributions, after having
                  attained the minimum age and completed the minimum Years of
                  Service specified in Item 13 of the Adoption Agreement.

         (g)      With respect to eligibility to make Employee Rollover/Transfer
                  Contributions, after having attained the minimum age and
                  completed the minimum Years of Service specified in Item 13 of
                  the Adoption Agreement.

2.02     CHANGE IN EMPLOYEE CLASSIFICATION:

         (a)      If a Participant is no longer a member of an eligible class of
                  Employees and therefore becomes ineligible to participate, but
                  has not incurred a Break in Service, such Employee will
                  participate immediately upon returning to an eligible class of
                  Employees. If such Participant does incur a Break in Service,
                  eligibility will be determined under the Break in Service
                  rules of the Plan.

         (b)      If an Employee who is not a member of an eligible class of
                  Employees becomes a member of an eligible class, such Employee
                  may participate immediately if such Employee has satisfied the
                  Plan's minimum age and service requirements, and would have
                  otherwise previously become a Participant.

                                       30
<PAGE>

2.03     ELIGIBILITY UPON REEMPLOYMENT:

         (a)      A Former Participant will become a Participant immediately
                  upon returning to the employ of the Employer if such Former
                  Participant had a nonforfeitable right to all or a portion of
                  his Employer Contribution Account at the time of termination
                  from service.

         (b)      For a Former Participant who did not have a nonforfeitable
                  right to any portion of his Employer Contribution Account or
                  for a former Employee (other than an Employee required to
                  complete more than one Year of Service in order to become
                  eligible to participate in the Plan) who had not yet become a
                  Participant at the time of termination from service, the
                  Participant's Years of Service prior to the Break(s) in
                  Service will be disregarded if the number of consecutive
                  1-year Breaks in Service equal or exceed the greater of five
                  (5) or the aggregate number of Years of Service before such
                  Breaks in Service.

         (c)      A Former Participant whose Years of Service before termination
                  from service cannot be disregarded pursuant to section 2.03(b)
                  shall participate immediately upon reemployment.

         (d)      A former Employee who had met the eligibility requirements of
                  section 2.01 before termination from service but who had not
                  become a Participant and whose Years of Service before
                  termination from service cannot be disregarded pursuant to
                  section 2.03(b) will become a Participant as of the later of:

                  (1)      his date of reemployment, and

                  (2)      the Entry Date next following his date of termination
                           from service.

         (e)      A former Employee who had not met the eligibility requirements
                  of section 2.01 and whose prior Years of Service cannot be
                  disregarded pursuant to section 2.03(b) will be eligible to
                  participate subject to the provisions of section 2.01 above.

         (f)      A former Employee (including a Former Participant) whose Years
                  of Service before termination from service can be disregarded
                  pursuant to section 2.03(b) will be treated as a new Employee
                  for eligibility purposes and will be eligible to participate
                  once he has met the requirements of section 2.01 above
                  following his most recent date of reemployment.

2.04     PARTICIPATION DURING AN AUTHORIZED LEAVE OF ABSENCE:
         All contributions on behalf of a Participant shall be suspended, but
         membership in the Plan shall be deemed to be continuous, unless
         otherwise terminated, for the period of any Authorized Leave of
         Absence, provided that the Employee returns to work for the Employer
         upon completion of such Authorized Leave of Absence.

2.05     LIMITATIONS WITH REGARD TO OWNER-EMPLOYEES:
         Notwithstanding the provisions of this Article:

         (a)      If this Plan provides contributions or benefits for one or
                  more Owner-Employees who control both the business with
                  respect to which this Plan is established and one or more
                  other trades or businesses, this Plan and any plan established
                  with respect to such other trades or businesses must, when
                  looked at as a single plan,

                                       31
<PAGE>

                  satisfy sections 401(a) and (d) of the Code with respect to
                  the employees of this and all such other trades or businesses.

         (b)      If this Plan provides contributions or benefits for one or
                  more Owner-Employees who control one or more other trades or
                  businesses, the employees of each such other trade or business
                  must be included in a plan which satisfies sections 401(a) and
                  (d) of the Code and which provides contributions and benefits
                  not less favorable than provided for such Owner-Employees
                  under this Plan.

         (c)      If an individual is covered as an Owner-Employee under the
                  plans of two or more trades or businesses which are not
                  controlled and the individual controls a trade or business,
                  then the contributions or benefits for the employees under the
                  plan of the trades or businesses which are controlled must be
                  as favorable as those provided for him under the most
                  favorable plan of the trade or business which is not
                  controlled.

         (d)      For purposes of the preceding paragraphs, an Owner-Employee,
                  or two or more Owner-Employees, shall be considered to control
                  a trade or business if such Owner-Employee or such two or more
                  Owner-Employees together:

                  (1)      own the entire interest in an unincorporated trade or
                           business, or

                  (2)      in the case of a partnership, own more than 50% of
                           either the capital interest or the profits interest
                           in such partnership.

                  For purposes of the preceding sentence, an Owner-Employee, or
                  two or more Owner-Employees, shall be treated as owning any
                  interest in a partnership which is owned, directly or
                  indirectly, by a partnership which such Owner-Employee, or
                  such two or more Owner-Employees, are considered to control
                  within the meaning of the preceding sentence.

                                       32
<PAGE>

                                   ARTICLE III
                                  CONTRIBUTIONS

3.01     EMPLOYEE ELECTIVE DEFERRALS:

         (a)      If the Adoption Agreement provides for Employee Elective
                  Deferrals, the Employer shall contribute on behalf of any
                  Participant with whom there is in effect a binding Deferral
                  Agreement, for any full pay period, an amount equal to the
                  amount by which the Participant's Compensation for such pay
                  period was reduced pursuant to the Deferral Agreement. Each
                  such Employee Elective Deferral will be paid in cash to the
                  Trustee in accordance with section 3.08 and shall be credited
                  to the Participant's Employee Elective Deferral Account in
                  accordance with section 4.01.

         (b)      Notwithstanding (a) above, no Participant shall be permitted
                  to have Employee Elective Deferrals made under this Plan, or
                  any other qualified plan maintained by the Employer, during
                  any taxable year of the Participant, in excess of the dollar
                  limitation contained in section 402(g) of the Code in effect
                  at the beginning of such taxable year.

3.02     TERMS OF DEFERRAL AGREEMENT:
         An eligible Participant who is not currently having his cash
         compensation reduced under the terms of a Deferral Agreement with the
         Employer may enter into a Deferral Agreement as of any Entry Date. A
         Participant who is currently having or has previously had his cash
         compensation reduced under the terms of a Deferral Agreement with the
         Employer may amend such agreement to increase or decrease the amount by
         which his cash compensation is reduced only in accordance with Item 19
         of the Adoption Agreement. The Deferral Agreement shall be in a form
         prescribed or approved by the Administrator and shall be (a)
         irrevocable while the agreement is in effect with respect to
         compensation already earned, but (b) revocable as to the first and
         subsequent pay periods commencing at least 15 days after written notice
         is given by the Participant to the Employer. Notwithstanding the
         foregoing, the Plan Administrator in its sole discretion may, at any
         time and with or without notice, permit a temporary or permanent change
         in or a suspension of the terms of any Deferral Agreement if it deems
         such a change or suspension to be justified by circumstances of the
         Employees or an individual Employee.

3.03     EMPLOYER MATCHING AND QUALIFIED MATCHING CONTRIBUTIONS:

         (a)      If the Adoption Agreement provides for Employer Matching
                  Contributions, the Employer shall make such contributions in
                  accordance with the provisions of Item 22 of the Adoption
                  Agreement. Employer Matching Contributions, if any, will be
                  credited to the Participants' Matching Contribution Accounts
                  in accordance with section 4.01 of the Plan.

         (b)      The Employer may designate that all or any portion of the
                  Employer Matching Contributions shall instead be Employer
                  Qualified Matching Contributions. Employer Qualified Matching
                  Contributions, if any, will be credited to the Participants'
                  Employer Qualified Matching Contribution Accounts in
                  accordance with section 4.01 of the Plan.

                                       33
<PAGE>

3.04     EMPLOYER PROFIT SHARING CONTRIBUTIONS:
         Employer Profit Sharing Contributions shall be in amounts, if any,
         determined annually in the sole discretion of the Employer. The
         Employer's determination of the amount of any such contribution shall
         be binding on all Participants, the Employer, and the Trustee. Employer
         Profit Sharing Contributions shall be credited to Participants'
         Employer Profit Sharing Contribution Accounts in accordance with
         section 4.01 and 4.02 of the Plan.

3.05     EMPLOYER QUALIFIED NON-ELECTIVE CONTRIBUTIONS:

(a)      The Employer may designate that all or any portion of the Employer
         Profit Sharing Contributions shall instead be Employer Qualified
         Non-Elective Contributions. Employer Qualified Non-Elective
         Contributions shall be credited to Participants' Employer Qualified
         Non-Elective Contribution Accounts in accordance with section 4.01 of
         the Plan.

(b)      In the Employer's discretion, the Employer may make Employer Qualified
         Non-Elective Contributions in accordance with section 4.01 of the Plan
         that are at least sufficient to satisfy either the Actual Deferral
         Percentage test or the Average Contribution Percentage test, or both,
         in lieu of distributing Excess Contributions as provided in section
         5.05 or Excess Aggregate Contributions as provided in section 5.06 of
         the Plan.

3.06     EMPLOYEE POST-TAX VOLUNTARY CONTRIBUTIONS:

         (a)      If the Employer provides in the Adoption Agreement, a
                  Participant may elect to make Employee Post-Tax Voluntary
                  Contributions to this Plan. The maximum total Employee
                  Post-Tax Voluntary Contributions which may be made by any
                  Participant under this and all other qualified plans of this
                  Employer is 10% of the Participant's Compensation for the
                  Limitation Year.

         (b)      Unless otherwise authorized by the Employer, Employee Post-Tax
                  Voluntary Contributions shall be made only by payroll
                  deductions pursuant to written direction of the Participant,
                  filed with the Employer on such form as may be prescribed by
                  it. All such contributions shall be made in accordance with
                  section 3.08. Amounts deposited in the Trust pursuant to this
                  section shall be credited to the Participant's Employee
                  Post-Tax Voluntary Contribution Account.

3.07     EMPLOYEE ROLLOVER/TRANSFER CONTRIBUTIONS:
         If so elected by the Employer in the Adoption Agreement, the Plan and
         Trust may accept Employee Rollover/Transfer Contributions. The Plan
         Administrator may require appropriate evidence that the contribution
         would qualify as an Employee Rollover/Transfer Contribution, and such
         evidence may include an opinion of legal counsel acceptable to the Plan
         Administrator. Employee Rollover/Transfer Contributions may be made
         without regard to the limitations on allocations under Article V.
         Amounts deposited in the Trust pursuant to the provisions of this
         section shall be credited to the Participant's Employee
         Rollover/Transfer Account.

3.08     PAYMENT OF EMPLOYER CONTRIBUTIONS TO TRUSTEE:

         (a)      All Employer Contributions for each Taxable Year shall be paid
                  to the Trustee not later than the date prescribed by law for
                  filing the Employer's federal income tax return for such
                  Taxable Year, including extensions.

         (b)      Employee Elective Deferrals and Employee Post-Tax Voluntary
                  Contributions shall be paid to the Trustee as soon as such
                  amounts can reasonably be segregated

                                       34
<PAGE>

                  from the general assets of the Employer, and in any event will
                  be paid by the end of the succeeding month following the month
                  in which the payroll deductions or reductions occurred or the
                  month in which the amount of the deferral was determined.

                                       35
<PAGE>

                                   ARTICLE IV

                            ACCOUNTING AND ALLOCATION

4.01     ACCOUNTING PROCEDURE:
         As of each Valuation Date, the Plan Administrator shall determine from
         the Trustee the current market value of Trust assets and determine the
         allocation of such value among the total Participant's Accounts; in
         doing so, the Plan Administrator shall, in the following order:

         (a)      Charge to the proper Participant's Account all payments and
                  distributions made from such account since the last preceding
                  Valuation Date that have not been previously charged. Such
                  charges shall include the payment of any premiums on life
                  insurance Contracts purchased on behalf of specified
                  Participants.

         (b)      Allocate any Employee Elective Deferrals directly to the
                  Employee Elective Deferral Account of the Participant on whose
                  behalf the contributions were made.

         (c)      Allocate any Employee Post-Tax Voluntary Contributions
                  directly to the Employee Post-Tax Voluntary Contribution
                  Account of the Participant on whose behalf the contributions
                  were made.

         (d)      Allocate any Employee Rollover/Transfer Contributions directly
                  to the respective Employee Rollover/Transfer Account of the
                  Participant on whose behalf the contribution was made.

         (e)      If the Valuation Date is a Valuation Date specified in Item
                  22.c.iii. of the Adoption Agreement, allocate any Employer
                  Matching Contributions, Employer Qualified Matching
                  Contributions, and any Forfeitures which were used to reduce
                  Matching Contributions to the respective Employer Matching
                  Contribution Accounts and/or Employer Qualified Matching
                  Contribution Accounts of those Participants eligible to share
                  in the Matching Contributions in accordance with Items 22 and
                  23 of the Adoption Agreement.

         (f)      Allocate any Employer Qualified Non-Elective Contributions to
                  the respective Employer Qualified Non-Elective Contribution
                  Accounts of Participants entitled to receive them in
                  accordance with Item 21 of the Adoption Agreement, pro rata on
                  the basis of Compensation.

         (g)      If the Valuation Date is the final Valuation Date of the Plan
                  Year, allocate any Employer Profit Sharing Contributions and
                  any amounts which became Forfeitures during the Plan Year and
                  which may be allocated in accordance with section 6.04(d)
                  among the Employer Profit Sharing Contribution Accounts in
                  accordance with section 4.02.

         (h)      (1)      Except as provided in section 4.01(h)(2),
                           allocate any earnings or losses (net increase or net
                           decrease in the market value) of the Trust Fund among
                           the total Participant's Accounts in one of the
                           following methods selected by the Employer in Item 30
                           of the Adoption Agreement:

                           (A)      Pro rata among Participant's Accounts on the
                                    basis of account balances as of the
                                    preceding Valuation Date, less
                                    distributions,

                                       36
<PAGE>

                                    withdrawals, insurance premium payments, and
                                    Forfeitures from the respective accounts,
                                    and if Item 38.b.i.A. is elected in the
                                    Adoption Agreement, less any loans
                                    outstanding, plus one-half of Employee
                                    Rollover/Transfer Contributions if such
                                    Employee Rollover/Transfer Contribution was
                                    deposited prior to the mid-point of the
                                    period commencing on the immediately
                                    preceding Valuation Date and ending on the
                                    current Valuation Date.

                           (B)      Pro rata among Participant's Accounts on the
                                    basis of account balances as of the
                                    preceding Valuation Date, less
                                    distributions, withdrawals, insurance
                                    premium payments, and Forfeitures from the
                                    respective accounts, and if Item 38.b.i.A.
                                    is elected in the Adoption Agreement, less
                                    any loans outstanding, plus one-half of any
                                    contributions allocated to the account
                                    pursuant to section 4.01(b) or (c) since the
                                    preceding Valuation Date, plus one-half of
                                    Employee Rollover/Transfer Contributions if
                                    such Employee Rollover/Transfer Contribution
                                    was deposited prior to the mid-point of the
                                    period commencing on the immediately
                                    preceding Valuation Date and ending on the
                                    current Valuation Date.

                           (C)      Pro rata among Participant's Accounts on the
                                    basis of account balances as of the
                                    preceding Valuation Date, less
                                    distributions, withdrawals, insurance
                                    premium payments, and Forfeitures from the
                                    respective accounts, and if Item 38.b.i.A.
                                    is elected in the Adoption Agreement, less
                                    any loans outstanding, plus one-half of any
                                    contributions allocated to the account
                                    pursuant to section 4.01(b) or (c) and any
                                    Employer Matching Contributions allocated to
                                    the account pursuant to section 4.01(e)
                                    since the preceding Valuation Date, plus
                                    one-half of Employee Rollover/Transfer
                                    Contributions if such Employee
                                    Rollover/Transfer Contribution was deposited
                                    prior to the mid-point of the period
                                    commencing on the immediately preceding
                                    Valuation Date and ending on the current
                                    Valuation Date.

                           (D)      Pro rata among Participant's Accounts on the
                                    basis of account balances as of the
                                    preceding Valuation Date, adjusted on a
                                    nondiscriminatory time-weighted basis which
                                    recognizes the actual dates of deposit of
                                    contributions to and of distributions and
                                    payment of insurance premiums from such
                                    accounts.

                  (2)      The following special rules apply:

                           (A)      Each segregated account maintained on behalf
                                    of a Participant (such as a segregated
                                    account for Participant-directed
                                    investments) shall be credited or charged
                                    with its separate earnings and losses.

                           (B)      If Item 38.b.i.A. is elected in the Adoption
                                    Agreement, the interest with respect to a
                                    Participant's loan shall be credited to the
                                    Participant's Account.

                                       37
<PAGE>

                           (C)      The earnings or losses with respect to
                                    investments in which funds from some
                                    Participant-directed accounts have been
                                    commingled (pursuant to section 10.04(t))
                                    shall be allocated among the accounts of
                                    Participants who have directed such
                                    investment in accordance with the method
                                    elected under section 4.01(h)(1). Such
                                    allocation will be made separately with
                                    respect to each investment fund in which
                                    Participant-directed accounts have been
                                    commingled.

                                    (i)     Allocate any expenses of the Trust
                                            directly to a Participant's Account
                                            if the Plan Administrator so directs
                                            after determining that such expenses
                                            are directly attributable to the
                                            Participant or the Participant's
                                            Account.

4.02     ALLOCATION OF EMPLOYER PROFIT SHARING CONTRIBUTIONS AND FORFEITURES:

         (a)      NON-INTEGRATED PLAN -
                  If the Employer has elected in Item 24 of the Adoption
                  Agreement that allocation of Employer Profit Sharing
                  Contributions and Forfeitures shall not be integrated with
                  Social Security, then Employer Profit Sharing Contributions
                  plus any Forfeitures which may be allocated in accordance with
                  section 6.04(d) will be allocated to the Employer Profit
                  Sharing Contribution Account of each Participant entitled to
                  share in the Employer Profit Sharing Contributions for that
                  Plan Year ( as provided in Item 24 of the Adoption Agreement)
                  as follows:

                  (1)      If the Employer has elected in Item 24 of the
                           Adoption Agreement that the allocation will be based
                           on the ratio of each Participant's Compensation to
                           total Participants' Compensation, then the allocation
                           will be made as follows:

                           (A)      In a year which is not a Top-Heavy Plan
                                    Year, the Employer Profit Sharing
                                    Contributions and Forfeitures will be
                                    allocated in the ratio that each
                                    Participant's Compensation bears to the
                                    total Compensation of all Participants.

                           (B)      In a Top-Heavy Plan Year:

                                    (i)      First, Employer Profit Sharing
                                             Contributions and Forfeitures will
                                             be allocated to all Participants
                                             who are not Key Employees in the
                                             ratio that each such Participant's
                                             Compensation bears to all such
                                             Participants' Compensation, but not
                                             in excess of the minimum allocation
                                             amount described in section 8.02.
                                             Such minimum allocation percentage
                                             shall be reduced by the lowest
                                             percentage of Compensation
                                             contributed by the Employer as an
                                             Employer Qualified Nonelective
                                             Contribution on behalf of any
                                             non-Key Employee otherwise eligible
                                             to share in the Employer Profit
                                             Sharing Plan Contribution. If the
                                             Employer has so elected in Item 18
                                             of the Adoption Agreement,
                                             Compensation shall not include
                                             Compensation prior to the
                                             Participant's Entry Date.

                                       38
<PAGE>

                                    (ii)     Next, Employer Profit Sharing
                                             Contributions and Forfeitures will
                                             be allocated to all Participants
                                             who are Key Employees in the ratio
                                             that each such Participant's
                                             Compensation bears to all such
                                             Participants' Compensation, but not
                                             in excess of the minimum allocation
                                             amount described in section 8.02.
                                             Such minimum allocation percentage
                                             shall be reduced by the lowest
                                             percentage of Compensation
                                             contributed by the Employer as an
                                             Employer Qualified Nonelective
                                             Contribution on behalf of any
                                             non-Key Employee otherwise eligible
                                             to share in the Employer Profit
                                             Sharing Plan Contribution. If the
                                             Employer has so elected in Item 18
                                             of the Adoption Agreement,
                                             Compensation shall not include
                                             Compensation prior to the
                                             Participant's Entry Date.

                                    (iii)   Finally, any remaining Employer
                                            Profit Sharing Contributions and
                                            Forfeitures will be allocated in the
                                            ratio that each Participant's
                                            Compensation bears to the total
                                            Compensation of Participants.

                  (2)      If the Employer has elected in Item 24 of the
                           Adoption Agreement that the allocation will be an
                           equal dollar amount for each Participant, then the
                           Employer Profit Sharing Contributions and Forfeitures
                           will be allocated to each eligible Participant's
                           account in an amount equal to the total Employer
                           Profit Sharing Contributions and Forfeitures divided
                           by the number of Participants entitled to share in
                           the allocation.

         (b)      INTEGRATED PLAN -
                  If the Employer has elected in Item 24 of the Adoption
                  Agreement that allocation of Employer Profit Sharing
                  Contributions and Forfeitures shall be integrated with Social
                  Security, then Employer Profit Sharing Contributions for the
                  Plan Year plus any Forfeitures which may be allocated in
                  accordance with section 6.04(d) will be allocated to the
                  Employer Profit Sharing Contribution Account of each
                  Participant entitled to share in them for that Plan Year as
                  follows:

                  (1)      In a year which is not a Top-Heavy Plan Year:

                           (A)      First, Employer Profit Sharing Contributions
                                    and Forfeitures will be allocated
                                    simultaneously as follows so that the
                                    allocation percentage for each allocation
                                    will be equal:

                                    (i)     In the ratio that each
                                            Participant's Compensation bears to
                                            the Compensation of all
                                            Participants; and

                                    (ii)    In the ratio that each
                                            Participant's Excess Compensation
                                            bears to Excess Compensation of all
                                            Participants.

                                            The allocation percentage shall not
                                            exceed the Excess Compensation
                                            Percentage set out in Item 24 of the
                                            Adoption Agreement.

                           (B)      Finally, any remaining Employer Profit
                                    Sharing Contributions will be allocated in
                                    the ratio that each Participant's
                                    Compensation bears to total Compensation of
                                    all Participants.

                                       39
<PAGE>

                  (2)      In a Top-Heavy Plan Year:

                           (A)      First, Employer Profit Sharing Contributions
                                    and Forfeitures will be allocated to all
                                    Participants who are not Key Employees in
                                    the ratio that each such Participant's
                                    Compensation bears to all such Participants'
                                    Compensation, but not in excess of the
                                    minimum allocation amount described in
                                    section 8.02. Such minimum allocation
                                    percentage shall be reduced by the lowest
                                    percentage of Compensation contributed by
                                    the Employer as an Employer Qualified
                                    Nonelective Contribution on behalf of any
                                    non-Key Employee otherwise eligible to share
                                    in the Employer Profit Sharing Plan
                                    Contribution. If the Employer has so elected
                                    in Item 18 of the Adoption Agreement,
                                    Compensation shall not include Compensation
                                    prior to the Participant's Entry Date.

                           (B)      Next, Employer Profit Sharing Contributions
                                    and Forfeitures will be allocated to all
                                    Participants who are Key Employees in the
                                    ratio that each such Participant's
                                    Compensation bears to all such Participants'
                                    Compensation, but not in excess of the
                                    minimum allocation amount described in
                                    section 8.02. Such minimum allocation
                                    percentage shall be reduced by the lowest
                                    percentage of Compensation contributed by
                                    the Employer as an Employer Qualified
                                    Nonelective Contribution on behalf of any
                                    non-Key Employee otherwise eligible to share
                                    in the Employer Profit Sharing Plan
                                    Contribution. If the Employer has so elected
                                    in Item 18 of the Adoption Agreement,
                                    Compensation shall not include Compensation
                                    prior to the Participant's Entry Date.

                           (C)      Next, Employer Profit Sharing Contributions
                                    and Forfeitures will be allocated in the
                                    same ratio that each Participant's Excess
                                    Compensation bears to the Excess
                                    Compensation of all Participants for the
                                    Plan Year, but not in excess of the minimum
                                    allocation percentage determined under
                                    section 8.02. Such percentage shall be
                                    reduced by the lowest percentage of
                                    Compensation contributed by the Employer as
                                    an Employer Qualified Nonelective
                                    Contribution on behalf of any non-Key
                                    Employee otherwise eligible to share in the
                                    Employer Profit Sharing Plan Contribution.

                           (D)      Next, Employer Profit Sharing Contributions
                                    and Forfeitures will be allocated
                                    simultaneously as follows, so that the
                                    allocation percentage for each allocation
                                    will be equal:

                                    (i)      In the ratio that each
                                             Participant's Compensation bears to
                                             the Compensation of all
                                             Participants; and

                                    (ii)     In the ratio that each
                                             Participant's Excess Compensation
                                             bears to Excess Compensation of all
                                             Participants.

                                             The allocation percentage shall not
                                             exceed the difference between the
                                             Excess Compensation Percentage and
                                             the allocation percentage used in
                                             (b)(2)(B) above.

                                       40
<PAGE>

                           (E)      Finally, any remaining Employer Profit
                                    Sharing Contributions and Forfeitures will
                                    be allocated in the ratio that each
                                    Participant's Compensation bears to total
                                    Compensation of Participants.

         (c)      Notwithstanding the provisions of 4.02(a) and 4.02(b), if a
                  Participant is eligible to share in the allocation of the
                  Employer Profit Sharing Contributions and Forfeitures solely
                  because the plan is a Top-Heavy Plan and the Participant is
                  entitled to the minimum allocation described in 8.02(a), the
                  allocation to such Participant will not exceed the minimum
                  allocation required under section 8.02.

4.03     TIMING OF EMPLOYER CONTRIBUTIONS:
         For purposes of this Article IV, any Employer Contributions to the Plan
         for a given Plan Year made after the close of the Plan Year but by the
         due date of the Employer's federal income tax return, including
         extensions, will be considered to have been made on the last Valuation
         Date of such Plan Year.

4.04     VALUATION AND ALLOCATION OF CONTRACTS:
         The value of any Contracts issued under the Plan as of a given date
         shall be the cash values of such Contracts as of such date. All
         Contracts held by the Trustee shall be allocated to the accounts of
         those Participants on whose behalf such Contracts are maintained.
         Unallocated Contracts shall be valued at cash value and shall be part
         of the general Trust Fund.

4.05     CORRECTION OF ALLOCATIONS:

         (a)      In the event that the Plan Administrator learns that
                  allocations have not been made on behalf of an Employee for
                  whom allocations should have been made pursuant to the terms
                  of this Plan, the Participant's Account for such Employee
                  shall be restored to its proper balance as soon as is
                  reasonably possible. Restoration shall be accomplished by
                  allocating to the account amounts necessary to restore the
                  account from the following sources:

                  (1)      First, from Forfeitures for the Plan Year in which
                           the account is restored;

                  (2)      Next, from income for the Plan Year in which the
                           account is restored; and

                  (3)      Next, from Employer Contributions for the Plan Year
                           in which the account is restored.

                  (4) Finally, from additional Employer Contributions.

         (b)      In the event that the Plan Administrator learns that
                  contributions or allocations have been made on behalf of an
                  Employee for whom allocations should not have been made
                  pursuant to the terms of this Plan:

                  (1)      If such contributions were made pursuant to a mistake
                           of fact, such contributions shall be returned to the
                           Employer within one year of the contributions, if
                           possible. Earnings attributable to the mistaken
                           contribution shall not be returned to the Employer,
                           but losses attributable to the mistaken contribution
                           shall reduce the amount to be returned to the
                           Employer.

                                       41
<PAGE>

                  (2)      In other cases, the erroneous contributions or
                           allocations plus earnings or less losses attributable
                           thereto, shall be deemed to be Forfeitures and shall
                           be allocated pursuant to section 6.04.

4.06     ADDITIONAL ELIGIBLE EMPLOYEES

         Notwithstanding anything to the contrary, if this Plan would otherwise
         fail to meet the requirements of Code Section 401(a)(26) and the
         Regulations thereunder because Employer contributions would not be
         allocated to a sufficient number or percentage of Participants for a
         Plan Year, then the rules described in (a) and (b) below shall apply.
         Notwithstanding anything to the contrary, if this Plan would otherwise
         fail to meet the requirements of Code Sections 410(b)(1)(A) and
         410(B)(1)(B) and the Regulations thereunder because Employer
         contributions would not be allocated to a sufficient number or
         percentage of Participants for a Plan Year, then the rules described in
         (a) and (b) below shall apply:

         (a)      The group of Participants eligible to share in the Employer's
                  contribution and Forfeitures for the Plan Year shall be
                  expanded to include the minimum number of Participants who
                  would not otherwise be eligible as are necessary to satisfy
                  the applicable test specified above. The specific Participants
                  who shall become eligible under the terms of this paragraph
                  shall be those who are actively employed on the last day of
                  the Plan Year, and, when compared to similarly situated
                  Participants, have completed the greatest number of Hours of
                  Service in the Plan Year.

         (b)      If after the application of paragraph (a) above, the
                  applicable test is still not satisfied, then the group of
                  Participants eligible to share in the Employer's contribution
                  and Forfeitures for the Plan Year shall be further expanded to
                  include the minimum number of Participants who are not
                  actively employed on the last day of the Plan Year as are
                  necessary to satisfy the applicable test. The specific
                  Participants who shall become eligible to share shall be those
                  Participants, when compared to similarly situated
                  Participants, who have completed the greatest number of Hours
                  of Service in the Plan Year before terminating employment.

                                       42
<PAGE>

                                    ARTICLE V

             LIMITATION ON ALLOCATIONS, DEFERRALS AND CONTRIBUTIONS

5.01     LIMITATION ON ALLOCATIONS:

         (a)      (1)      If the Participant does not participate in, and has
                           never participated in another qualified plan
                           maintained by the Employer or a welfare benefit fund,
                           as defined in section 419(e) of the Code maintained
                           by the Employer, or an individual medical account, as
                           defined in section 415(1)(2) of the Code, maintained
                           by the Employer, which provides an Annual Addition as
                           defined in section 1.07, the amount of Annual
                           Additions which may be credited to the Participant's
                           account for any Limitation Year will not exceed the
                           lesser of the Maximum Permissible Amount or any other
                           limitation contained in this Plan. If the Employer
                           contribution that would otherwise be contributed or
                           allocated to the Participant's account would cause
                           the Annual Additions for the Limitation Year to
                           exceed the Maximum Permissible Amount, the amount
                           contributed or allocated will be reduced so that the
                           Annual Additions for the Limitation year will equal
                           the Maximum Permissible Amount.

                  (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, as a result of the allocation of Forfeitures, a
                           reasonable error in estimating a Participant's
                           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 hereunder or other facts and
                           circumstances to which Regulation 1.415-6(b)(6) shall
                           be applicable, there is an Excess Amount, the excess
                           will be disposed of as follows:

                           (A)      Any elective deferrals (within the meaning
                                    of Code Section 402(g)(3)) or any
                                    nondeductible voluntary employee
                                    contributions, to the extent they would
                                    reduce the Excess Amount, will be returned
                                    to the Participant;

                           (B)      If after the application of paragraph (A) 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.

                                       43
<PAGE>

                           (C)      If after the application of paragraph (A) 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.

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

         (b)      (1)      This subsection applies if, in addition to this Plan,
                           the Participant is covered under another qualified
                           master or prototype defined contribution plan
                           maintained by the Employer, a welfare benefit fund,
                           as defined in section 419(e) of the Code maintained
                           by the Employer, or an individual medical account, as
                           defined in section 415(1)(2) of the Code, maintained
                           by the Employer, which provides an Annual Addition as
                           defined in section 1.07, during any Limitation Year.
                           The Annual Additions which may be credited to a
                           Participant's account under this Plan for any such
                           Limitation Year will not exceed the Maximum
                           Permissible Amount reduced by the Annual Additions
                           credited to a Participant's account under the other
                           plans and welfare benefit funds for the same
                           Limitation Year. If the Annual Additions with respect
                           to the Participant under other defined contribution
                           plan 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 account
                           under this Plan would cause the Annual Additions for
                           the Limitation Year to exceed this limitation, the
                           amount contributed or allocated will be reduced so
                           that the Annual Additions under all such plans and
                           funds for the Limitation Year will equal the Maximum
                           Permissible Amount. If the Annual Additions with
                           respect to the Participant under such other defined
                           contribution plans and welfare benefit funds 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 in the manner described in section
                           5.01(a)(2).

                  (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 5.01(b)(3) or as a result of
                           the allocation of Forfeitures, a Participant's Annual
                           Additions under this Plan and such

                                       44
<PAGE>

                           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 attributed to a welfare
                           benefit fund or individual medical account will be
                           deemed to have been allocated first 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 -

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

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

                  (6)      Any Excess Amount attributed to this Plan will be
                           disposed in the manner described in section
                           5.01(a)(4).

         (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 account under this Plan for any
                  Limitation Year will be limited in accordance with section
                  5.01(b)(1) through (6) as though the other plan were a Master
                  or Prototype Plan unless the Employer provides other
                  limitations in Item 43 of the Adoption Agreement.

         (d)      If the Employer maintains, or at any time maintained, a
                  qualified defined benefit plan covering any Participant in
                  this Plan, the sum of the Participant's Defined Benefit Plan
                  Fraction and Defined Contribution Plan Fraction will not
                  exceed 1.0 in any Limitation Year. The Annual Additions which
                  may be credited to the Participant's account under this Plan
                  for any Limitation Year will be limited in accordance with
                  Item 43 of the Adoption Agreement.

5.02     LIMITATIONS ON EMPLOYEE ELECTIVE DEFERRALS:

         (a)      The Actual Deferral Percentage (hereinafter sometimes "ADP")
                  for Participants who are Highly Compensated Employees for each
                  Plan Year and the ADP for Participants who are Nonhighly
                  Compensated Employees for the same Plan Year must satisfy one
                  of the following tests:

                  (1)      The Actual Deferral Percentage for Participants who
                           are Highly Compensated Employees for the Plan Year
                           shall not exceed the Actual Deferral Percentage for
                           Participants who are Nonhighly Compensated Employees
                           for the Plan Year multiplied by 1.25; or

                  (2)      The Actual Deferral Percentage for Participants who
                           are Highly Compensated Employees for the Plan Year
                           shall not exceed the Actual Deferral Percentage for
                           Participants who are Nonhighly Compensated Employees
                           for the Plan Year multiplied by 2, provided that the
                           Actual Deferral Percentage for Participants who are
                           Highly Compensated Employees does not exceed the
                           Actual Deferral Percentage for

                                       45
<PAGE>

                           Participants who are Nonhighly Compensated Employees
                           by more than two (2) percentage points.

         (b)  Special Rules

                  (1)      The ADP for any Participant who is a Highly
                           Compensated Employee for the Plan Year and who is
                           eligible to have Employee Elective Deferrals (and
                           Employer Qualified NonElective Contributions or
                           Employer Qualified Matching Contributions, or both,
                           if treated as Employee Elective Deferrals for
                           purposes of the ADP test) allocated to his or her
                           accounts under two or more arrangements described in
                           section 401(k) of the Code, that are maintained by
                           the Employer, shall be determined as if such Employee
                           Elective Deferrals (and, if applicable such Employer
                           Qualified Non- elective Contributions or Employer
                           Qualified Matching Contributions, or both) were made
                           under a single arrangement. If a Highly Compensated
                           Employee participates in two or more cash or deferred
                           arrangements that have different Plan Years, all cash
                           or deferred arrangements ending with or within the
                           same calendar year shall be treated as a single
                           arrangements.

                  (2)      In the event that this Plan satisfies the
                           requirements of sections 401(k), 401(a)(4), or 410(b)
                           of the Code 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. For Plan Years
                           beginning after December 31, 1989, plans may be
                           aggregated in order to satisfy section 401(k) of the
                           Code only if they have the same Plan Year.

                  (3)      For purposes of determining the ADP of a Participant
                           who is a 5-percent owner or one of the ten most
                           highly-paid Highly Compensated Employees, the
                           Employee Elective Deferrals (and Employer Qualified
                           Non-elective Contributions or Employer Qualified
                           Matching Contributions, or both, if treated as
                           Employee Elective Deferrals for purposes of the ADP
                           test) and Compensation of such Participant shall
                           include the Employee Elective Deferrals (and, if
                           applicable, Employer Qualified Non-elective
                           Contributions and Employer Qualified Matching
                           Contributions, or both) and Compensation for the Plan
                           Year of Family Members (as defined in section
                           414(g)(6) of the Code). Family Members, with respect
                           to such Highly Compensated Employees, shall be
                           disregarded as separate employees in determining the
                           ADP both for Participants who are Nonhighly
                           Compensated Employees and for Participants who are
                           Highly Compensated Employees.

                  (4)      For purposes of determining the ADP test, Employee
                           Elective Deferrals, Employer Qualified Non-elective
                           Contributions and Employer Qualified Matching
                           Contributions must be made before the last day of the
                           twelve-month period immediately following the Plan
                           Year to which contributions relate.

                  (5)      The Employer shall maintain records sufficient to
                           demonstrate satisfaction of the ADP test and the
                           amount of Employer Qualified Non-Elective
                           Contributions or Employer Qualified Matching
                           Contributions, or both, used in such test.

                                       46
<PAGE>

                  (6)      The determination and treatment of the ADP amounts of
                           any Participant shall satisfy such other requirements
                           as may be prescribed by the Secretary of the
                           Treasury.

5.03     LIMITATIONS ON EMPLOYER MATCHING CONTRIBUTIONS AND EMPLOYEE POST-TAX
         VOLUNTARY CONTRIBUTIONS:

         (a)      The Average Contribution Percentage (hereinafter sometimes
                  "ACP") for Participants who are Highly Compensated Employees
                  for each Plan Year and the ACP for Participants who are
                  Non-highly Compensated Employees for the same Plan Year must
                  satisfy one of the following tests:

                  (1)      The Average Contribution Percentage for Participants
                           who are Highly Compensated Employees for the Plan
                           Year shall not exceed the Average Contribution
                           Percentage for Participants who are Nonhighly
                           Compensated Employees for the Plan Year multiplied by
                           1.25; or

                  (2)      The Average Contribution Percentage for Participants
                           who are Highly Compensated Employees for the Plan
                           Year shall not exceed the Average Contribution
                           Percentage for Participants who are Nonhighly
                           Compensated Employees for the Plan Year multiplied by
                           2, provided that the Average Contribution Percentage
                           for Participants who are Highly Compensated Employees
                           does not exceed the Average Contribution Percentage
                           for Participants who are Nonhighly Compensated
                           Employees by more than two (2) percentage points.

         (b)  Special Rules

                  (1)      For purposes of this section, the Contribution
                           Percentage for any Participant who is a Highly
                           Compensated Employee and who is eligible to have
                           Contribution Percentage Amounts allocated to his or
                           her account under two or more plans described in
                           section 401(k) of the Code that are maintained by the
                           Employer, shall be determined as if the total of such
                           Contribution Percentage Amounts was made under each
                           plan. If a Highly Compensated Employee participates
                           in two or more cash or deferred arrangements that
                           have different plan years, all cash or deferred
                           arrangements ending with or within the same calendar
                           year shall be treated as a single arrangement.

                  (2)      In the event that this Plan satisfies the
                           requirements of sections 401(m), 401(a)(4) or 410(b)
                           of the Code 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 Contribution Percentage of
                           employees as if all such plans were a single plan.
                           For Plan Years beginning after December 31, 1989,
                           plans may be aggregated in order to satisfy section
                           401(m) of the Code only if they have the same Plan
                           Year.

                  (3)      For purposes of determining the Contribution
                           Percentage of a Participant who is a five-percent
                           owner or one of the ten most highly-paid Highly
                           Compensated Employees, the Contribution Percentage
                           Amounts and Compensation of such Participant shall
                           include the Contribution Percentage Amounts and
                           Compensation for the Plan Year of Family

                                       47
<PAGE>

                           Members (as defined in section 414(q)(6) of the
                           Code). Family Members, with respect to Highly
                           Compensated Employees, shall be disregarded as
                           separate employees in determining the Contribution
                           Percentage both for Participants who are Nonhighly
                           Compensated Employees and for Participants who are
                           Highly Compensated Employees.

                  (4)      For purposes of determining the Contribution
                           Percentage test, Employee Contributions are
                           considered to have been made in the Plan Year in
                           which contributed to the trust. Employer Matching
                           Contributions, Employer Qualified Matching
                           Contributions, and Employer Qualified Non-elective
                           Contributions will be considered made for a Plan Year
                           if made no later than the end of the twelve-month
                           period beginning on the date after the close of the
                           Plan Year.

                  (5)      The Employer shall maintain records sufficient to
                           demonstrate satisfaction of the ACP test and the
                           amount of Employer Qualified Non-elective
                           Contributions or Employer Qualified Matching
                           Contributions, or both, used in such test.

                  (6)      For purposes of the ACP test, the Plan will take into
                           account the Contribution Percentages of all eligible
                           employees. For this purpose, an eligible employee is
                           any employee who is directly or indirectly eligible
                           to receive an allocation of Employer Matching
                           Contributions, including: an employee who would be a
                           Participant but for the failure to make required
                           contributions; an employee whose right to make
                           Employee Contributions or to receive Employer
                           Matching Contributions has been suspended because of
                           an election (other than certain one-time elections)
                           not to participate; and an employee who is unable to
                           make an Employee Contribution or receive an Employer
                           Matching Contribution because his Compensation is
                           less than a stated dollar amount. In the case of an
                           eligible employee who makes no Employee Contributions
                           and receives no Employer Matching Contributions, the
                           Contribution Percentage to be included in determining
                           the Average Contribution Percentage is zero.

                  (7)      For Plan Years beginning before the later of January
                           1, 1992 or the date that is 60 days after publication
                           of final regulations, "Compensation" for purposes of
                           computing an Employee's Contribution Percentage shall
                           be limited to Compensation (as defined in section
                           1.19) received by the Employee while a Participant in
                           the Plan.

                  (8)      The determination and treatment of the Contribution
                           Percentage of any Participant shall satisfy such
                           other requirements as may be prescribed by the
                           Secretary of the Treasury.

5.04     PROCEDURE FOR DISTRIBUTION OF EXCESS ELECTIVE DEFERRALS:

         (a)      Notwithstanding any other provision of this Plan, Excess
                  Elective Deferrals assigned to this Plan, plus any income and
                  minus any losses allocable thereto, shall be distributed no
                  later than April 15 to Participants who claim Excess Elective
                  Contributions for the preceding taxable year and assign them
                  to the Plan for such preceding year.

         (b)      A Participant may assign to this Plan any Excess Elective
                  Deferrals made during a taxable year of the Participant by
                  notifying the Plan Administrator on or before

                                       48
<PAGE>

                  March 15 of the amount of the Excess Elective Deferrals to be
                  assigned to the Plan. The Participant's notice shall be in
                  writing, shall specify the Participant's Excess Elective
                  Deferrals for the preceding taxable year, and shall be
                  accompanied by the Participant's written statement that if
                  such amounts are not distributed, such Excess Elective
                  Deferrals when added to amounts deferred under other plans or
                  arrangements described in sections 401(k), 408(k) or 403(b) of
                  the Code, exceed the limit imposed on the Participant by
                  section 402(g) of the Code for the year in which the deferral
                  occurred.

         (c)      Excess Elective Deferrals shall be adjusted for any income or
                  loss up to the date of distribution. The income or loss
                  allocable to Excess Elective Deferrals is the income or loss
                  allocable to the Participant's Employee Elective Deferral
                  account for the taxable year multiplied by a fraction, the
                  numerator of which is such Participant's Excess Elective
                  Deferrals for the year and the denominator is the
                  Participant's account balance attributable to Employee
                  Elective Deferrals without regard to any income or loss
                  occurring during such taxable year. There shall be no further
                  adjustment for income or loss allocable to the period between
                  the end of the taxable year and the date of distribution.

5.05     DISTRIBUTION OF EXCESS CONTRIBUTIONS:

         (a)      Notwithstanding any other provision of this Plan, Excess
                  Contributions, plus any income or minus any loss allocable
                  thereto, shall be distributed no later than the last day of
                  each Plan Year to Participants to whose accounts such Excess
                  Contributions were allocated for the preceding Plan Year. If
                  such excess amounts are distributed more than 2-1/2 months
                  after the last day of the Plan Year in which such excess
                  amounts arose, a ten (10) percent excise tax will be imposed
                  on the Employer maintaining the Plan with respect to such
                  amounts. Such distributions shall be made to Highly
                  Compensated Employees on the basis of the respective portions
                  of the Excess Contributions attributable to each of such
                  Employees. Excess Contributions shall be allocated to
                  Participants who are subject to the Family Member aggregation
                  rules of section 414(q)(6) of the Code in the manner
                  prescribed by the regulations.

         (b)      Distribution of Excess Contributions shall include any income
                  or loss up to the date of distribution. The income or loss
                  allocable to Excess Contributions is the sum of: (1) income or
                  loss allocable to the Participant's Employee Elective Deferral
                  Account (and, if applicable, the Employer Qualified
                  Non-elective Contribution Account or the Employer Qualified
                  Matching Contributions Account or both) for the Plan Year
                  multiplied by a fraction, the numerator of which is such
                  Participant's Excess Contributions for the year and the
                  denominator is the Participant's account balance attributable
                  to Employee Elective Deferrals (and Employer Qualified
                  Non-Elective Contributions or Employer Qualified Matching
                  Contributions, or both, if any of such contributions are
                  included in the ADP test) without regard to any income or loss
                  occurring during such Plan Year. There shall be no further
                  adjustment for income or loss allocable to the period between
                  the end of the Plan Year and the date of the distribution.

         (c)      Excess Contributions shall be first distributed from the
                  Participant's Employee Elective Deferral Account until
                  exhausted and then from the Employer Qualified Matching
                  Contribution Account (to the extent used in the ADP test) for
                  the Plan Year. Excess Contributions shall be distributed from
                  the Participant's Employer Qualified Non-Elective Contribution
                  account only to the extent that such Excess

                                       49
<PAGE>

                  Contributions exceed the balance in the Participant's Employee
                  Elective Deferral Account and Employer Qualified Matching
                  Contribution Account.

5.06     DISTRIBUTION OF EXCESS MATCHING CONTRIBUTIONS OR EMPLOYEE POST-TAX
         VOLUNTARY CONTRIBUTIONS:

         (a)      Notwithstanding any other provision of this Plan, Excess
                  Aggregate Contributions, plus any income and minus any loss
                  allocable thereto, shall be distributed no later than the last
                  day of each Plan Year to Participants to whose accounts such
                  Excess Aggregate Contributions were allocated for the
                  preceding Plan Year. Excess Aggregate Contributions shall be
                  allocated to Participants who are subject to the Family Member
                  aggregation rules of section 414(q)(6) of the Code in the
                  manner prescribed by the regulations.

                  If such Excess Aggregate Contributions are distributed more
                  than 2-1/2 months after the last day of the Plan Year in which
                  such excess amounts arose, a ten (10) percent excise tax will
                  be imposed on the Employer maintaining the Plan with respect
                  to those amounts.

         (b)      The amount of Excess Aggregate Contributions to be distributed
                  shall be adjusted for any income or loss up to the date of
                  distribution. The income or loss allocable to Excess Aggregate
                  Contributions is the income or loss allocable to the
                  Participant's Employee Post-Tax Voluntary Contribution
                  Account, Employer Matching Contribution Account (if any, and
                  if all amounts therein are not used in the ADP test) and, if
                  applicable, Employer Qualified Non-Elective Contribution
                  Account, Employer Qualified Matching Account, and Employee
                  Elective Deferral Account for the Plan Year multiplied by a
                  fraction, the numerator of which is such Participant's Excess
                  Aggregate Contributions for the year and the denominator is
                  the Participant's account balance(s) attributable to
                  Contribution Percentage Amounts without regard to any income
                  or loss occurring during such Plan Year. There shall be no
                  further adjustment for income or loss allocable to the period
                  between the end of the Plan Year and the date of distribution.

         (c)      Excess Aggregate Contributions shall be distributed on a pro
                  rata basis from the Participant's Employee Post-Tax Voluntary
                  Contribution Account, Employer Matching Contribution Account,
                  Employer Qualified Matching Contribution Account (and, if
                  applicable, from the Participant's Employer Qualified Non-
                  elective Contribution Account or Employee Elective Deferral
                  Account, or both).

5.07     MULTIPLE USE LIMITATION:

         If one or more Highly Compensated Employees participate in both a cash
         or deferred arrangement and a plan subject to the ACP test maintained
         by the Employer, and the sum of the ADP and ACP of those Highly
         Compensated Employees subject to either or both tests exceeds the
         Aggregate Limit, then the ADP of those Highly Compensated Employees who
         also participate in a cash or deferred arrangement will be reduced
         (beginning with such Highly Compensated Employee whose ADP is the
         highest) so that the limit is not exceeded. The amount by which each
         Highly Compensated Employee's Contribution Percentage Amounts is
         reduced shall be treated as an Excess Aggregate Contribution. The ADP
         and ACP of the Highly Compensated Employees are determined after any
         corrections required to meet the ADP and ACP tests. Multiple use does
         not occur if both ADP and ACP of the Highly Compensated Employees does
         not exceed 1.25 multiplied by the ADP and ACP of the Non-highly
         Compensated Employees.

                                       50
<PAGE>

         Provided, however, that for Plan Years beginning before the later of
         January 1, 1992 or the date that is 60 days after publication of final
         regulations, the Aggregate Limit in the preceding paragraph is
         increased to the greater of the Aggregate Limit or the following new
         aggregate limit. The new aggregate limit is the sum of:

         (a)      125 percent of the lesser of (1) the actual deferral
                  percentage of the group of non-highly compensated employees
                  eligible under the arrangement subject to section 401(k) of
                  the Code for the Plan Year, or (2) the actual contribution
                  percentage of the group of non-highly compensated employees
                  eligible under the Plan subject to section 401(m) of the Code
                  for the Plan year beginning with or within the Plan Year of
                  the arrangement subject to section 401(k) of the Code, and

         (b)      Two plus the greater of (1) or (2) above. In no event,
                  however, shall this amount exceed 200 percent of the greater
                  of (1) or (2) above.

                                       51
<PAGE>

                                   ARTICLE VI
                             VESTING AND FORFEITURES

6.01     NONFORFEITABLE ACCOUNTS:
         A Participant's Employee Elective Deferral Account, Employee Post-Tax
         Voluntary Contribution Account, Employee Rollover/Transfer Account,
         Employee VDEC Account, Employer Qualified Matching Contribution
         Account, and Employer Qualified Non-Elective Contribution Account, and
         all earnings, appreciations and additions thereto, less any losses,
         depreciation and distributions allocable thereto, shall be fully vested
         and nonforfeitable at all times.

6.02     ACCOUNTS SUBJECT TO VESTING SCHEDULE:
         A Participant's Vested Percentage in his Employer Profit Sharing
         Contribution Account and Employer Matching Contribution Account shall
         be determined as follows:

         (a)      NORMAL RETIREMENT AGE:
                  A Participant's interest in his Employer Profit Sharing
                  Contribution Account and Employer Matching Contribution
                  Account shall become fully vested when he reaches Normal
                  Retirement Age. A Participant who terminates his service with
                  the Employer prior to Normal Retirement Age but does not
                  suffer a one-year Break in Service before the close of the
                  Plan Year in which his Normal Retirement Date occurs will be
                  deemed to have terminated employment on his Normal Retirement
                  Age.

         (b)      DEATH OR DISABILITY:
                  A Participant's interest in his Employer Profit Sharing
                  Contribution Account and Employer Matching Contribution
                  Account shall become fully vested upon his death or Disability
                  prior to Normal Retirement Age.

         (c)      TERMINATION BEFORE NORMAL RETIREMENT AGE:
                  A Participant's Vested Percentage in his Employer Profit
                  Sharing Contribution Account and Employer Matching
                  Contribution Account shall be determined according to the
                  vesting schedule specified in the Adoption Agreement if the
                  Participant terminates his employment before attaining Normal
                  Retirement Age.

         (d)      PLAN TERMINATION:
                  A Participant's interest in his Employer Profit Sharing
                  Contribution Account and Employer Matching Contribution
                  Account shall become fully vested in the event of termination
                  or partial termination of this Plan, or upon complete
                  discontinuance of Employer contributions.

6.03     VESTING AT TERMINATION:

         (a)      When a Participant's employment is terminated on account of
                  retirement on or after Normal Retirement Age, death,
                  Disability, or otherwise, the Vested Percentage of his
                  Employer Profit Sharing Contribution Account and his Employer
                  Matching Contribution Account (after all required adjustments
                  thereto) shall be determined in accordance with section 6.02
                  and the vesting schedule specified in the Adoption Agreement
                  as of the Valuation Date coincident with or next following
                  termination of employment. The Participant's Vested Percentage
                  of his Employer Profit Sharing Contribution Account and his
                  Employer Matching

                                       52
<PAGE>

                  Contribution Account and the balance, if any, of all of the
                  Participant's other accounts will become distributable to the
                  Participant or his Beneficiary in accordance with Article VII.
                  Any nonvested balance will become a Forfeiture and will be
                  allocated pursuant to section 6.04.

         (b)      If a Participant terminates employment and elects in
                  accordance with the requirements of section 7.02(b) to receive
                  less than the entire value of the Vested Percentage of his
                  Participant's Account derived from Employer contributions, the
                  part of the nonvested portion that will be a Forfeiture is the
                  total nonvested portion multiplied by a fraction, the
                  numerator of which is the amount of the distribution
                  attributable to employer contributions and the denominator of
                  which is the total value of the Vested Percentage of the
                  Participant's Employer Contribution Account.

6.04     FORFEITURES:
         Forfeitures will be allocated as follows:

         (a)      Forfeitures shall be first used to restore Participants'
                  Employer Profit Sharing Contribution Accounts and Employer
                  Matching Contribution Accounts pursuant to the buyback
                  provisions of section 6.05;

         (b)      Forfeitures shall next be used to restore any Participant's
                  Accounts pursuant to the restoration provisions of sections
                  4.05(a)(1) and 9.04(e);

         (c)      Forfeitures shall next be used to reduce the Employer's
                  Matching Contribution, if any, for the Plan Year, if so
                  elected in the Adoption Agreement; and

         (d)      Any remaining Forfeitures shall be allocated to Participant's
                  Employer Profit Sharing Contribution Accounts in accordance
                  with section 4.02 for the Plan Year in which the Forfeiture
                  occurs.

6.05     BUYBACK:

         (a)      If a Former Participant is reemployed by the Employer before
                  the Former Participant incurs five consecutive 1-year Breaks
                  in Service, and such Former Participant has received a
                  distribution of all or any portion of the Vested Percentage of
                  his Participant's Account prior to his reemployment, any
                  forfeited amounts shall be restored to the amount on the date
                  of distribution if he repays the full amount distributed to
                  him, other than his Employee Post-Tax Voluntary Contribution
                  Account and his Employee Rollover/Transfer Contribution
                  Account, before the earlier of 5 years after the first date on
                  which the Participant is subsequently reemployed by the
                  Employer, or the date the Participant incurs five consecutive
                  1-year Breaks in Service after the date of the distribution.

         (b)      If a Former Participant is reemployed by the Employer before
                  the Former Participant incurs five consecutive 1-year Breaks
                  in Service, and such Former Participant was deemed to have
                  received a distribution of the entire Vested Percentage of his
                  Participant's Account prior to his reemployment, he shall be
                  deemed to have repaid the amount of the deemed distribution,
                  and any amounts forfeited on the date of deemed distribution
                  shall be restored.

                                       53
<PAGE>

                                   ARTICLE VII
                               PAYMENT OF BENEFITS

7.01     PAYMENT OF BENEFITS:

         (a)      The Vested Percentage of a Participant's Account shall become
                  payable to a Participant or his beneficiary pursuant to this
                  Article VII as follows:

                  (1)      Upon actual retirement on or after the Participant's
                           Normal Retirement Date.

                  (2)      Upon the death of the Participant.

                  (3)      Upon the Disability of the Participant.

                  (4)      Upon termination of the Participant's employment
                           prior to retirement, death, or Disability.

         (b)      The Vested Percentage of a Participant's Account may also be
                  distributed upon:

                  (1)      Termination of the Plan without the establishment of
                           another defined contribution plan.

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

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

                  (4)      The attainment of the age, if any, elected in Item 42
                           of the Adoption Agreement. However, under no
                           circumstances will any distribution be made from a
                           Participant's Employee Elective Deferral Account,
                           Employer Qualified Non-Elective Contribution Account,
                           or Employer Qualified Matching Contribution Account
                           pursuant to this provision before the Participant
                           attains age 59-1/2.

                  (5)      The hardship of the Participant as described in
                           section 7.12 of the Plan, if the Employer so elects
                           in the Adoption Agreement.

         (c)      If so elected in Item 20 of the Adoption Agreement, a
                  Participant shall be entitled to withdraw all or a portion of
                  his Employee Post-Tax Voluntary Contributions and, with the
                  consent of the Plan Administrator, the actual earnings
                  thereon. In the event such a withdrawal is made, a Participant
                  shall be barred from making any additional Employee Post-Tax
                  Voluntary Contributions or withdrawals until

                                       54
<PAGE>

                  the first day of the next Plan Year. All withdrawals of
                  Employee Post-Tax Voluntary Contributions shall be made
                  subject to the uniform and nondiscriminatory requirements of
                  the Employer as to the timing and manner of such withdrawals.
                  No Forfeitures shall result solely as a result of withdrawal
                  of Employee Post-Tax Voluntary Contributions.

                  All distributions that may be made pursuant to one or more of
                  the foregoing distributable events are subject to the spousal
                  and participant consent requirements (if applicable) contained
                  in sections 401(a)(11) and 417 of the Code.

7.02     COMMENCEMENT OF BENEFITS:

         (a)      A Participant whose benefit has become payable pursuant to
                  7.01(a)(1), (2) or (3) (retirement, death or Disability) shall
                  be eligible to commence receiving benefit payments as of the
                  Valuation Date coincident with or next following the date of
                  termination of employment. Such Participant (or the
                  Participant's Beneficiary, if the Participant has died) may
                  request that up to 50% of the Participant's Account be
                  distributed as soon as administratively feasible, and the
                  remainder will be distributed after such Valuation Date.
                  However, if the Employer has elected item 37.c or 37.d which
                  would permit payment sooner had the Participant terminated for
                  reasons other than death, Disability or retirement, then the
                  Participant (or his Beneficiary) may elect such earlier
                  payment as if his benefit had become payable pursuant to
                  7.01(a)(4). A Participant whose benefit has become payable
                  pursuant to 7.01(a)(4) shall be eligible to commence receiving
                  benefit payments in accordance with the selection made in Item
                  37 of the Adoption Agreement.

         (b)      Each Participant whose employment with the Employer has
                  terminated for a cause other than death of the Participant
                  shall be eligible to elect the time at which his benefit
                  payments hereunder shall commence. Such election may be made
                  at any time after the Participant's termination of employment
                  and must be made in writing to the Plan Administrator. The
                  election must specify the proposed date as of which the
                  Participant elects to commence receiving benefit payments. The
                  Plan Administrator shall commence benefit payments pursuant to
                  the election as soon as administratively feasible after the
                  Valuation Date coincident with or next following the
                  commencement date specified in the Participant's election.
                  However, if the Employer has elected Item 37.c. in the
                  Adoption Agreement, the distribution will be made in one or
                  more payments as soon as administratively feasible after the
                  proposed date, based on the balance of the Participant's
                  Account as of the immediately preceding Valuation Date,
                  adjusted for any contributions, withdrawals, distributions,
                  loans, insurance payments, or expenses since that date.

         (c)      Unless the Participant elects to the contrary pursuant to
                  7.02(b), distribution of benefits shall commence no later than
                  sixty (60) days after the latest of:

                  (1)      The close of the Plan Year in which the Participant
                           attains the Normal Retirement Age specified in the
                           Adoption Agreement;

                  (2)      If the Participant does not retire by his Normal
                           Retirement Date, the date the Participant terminates
                           employment; or

                  (3)      The 10th anniversary of the year in which the
                           Participant commenced participation in the Plan.

                                       55
<PAGE>

                  Notwithstanding the foregoing, the failure of a Participant
                  and Spouse to consent to a distribution while a benefit is
                  immediately distributable, within the meaning of section 7.08
                  of the Plan, shall be deemed to be an election to defer
                  commencement of payment of any benefit sufficient to satisfy
                  this section.

         (d)      Distribution of a Participant's Account must be made or begun
                  by the Required Beginning Date.

7.03     JOINT AND SURVIVOR REQUIREMENTS:

         (a)      Unless an election was made in the Adoption Agreement not to
                  provide life annuity benefit options pursuant to the special
                  rule described in section 7.10, the provisions of this section
                  7.03 shall apply to any Participant who is credited with at
                  least one Hour of Service with the Employer on or after August
                  23, 1984 and such other Participants as provided in section
                  7.11.

         (b)      Except as provided in section 7.03(a) and 7.10, a Participant
                  or Former Participant who has a Vested Percentage in his
                  Participant's Account, including any balance held in the
                  Participant's Employee Post-Tax Voluntary Contribution Account
                  and Employee Rollover/Transfer Account, which becomes payable
                  for any reason other than the death of the Participant shall
                  receive any distribution from the Plan in the form of a Joint
                  and Survivor Annuity if the Participant is married on the date
                  benefit payments commence, or in the form of a life annuity if
                  the Participant is unmarried, unless an optional form of
                  benefit described in section 7.06 is selected pursuant to a
                  Qualified Election within the 90 day period ending on the
                  Annuity Starting Date, or unless the benefit is payable under
                  section 7.08(a). These joint and survivor annuity requirements
                  shall apply to any benefit payable to a Participant under a
                  contract purchased by the Plan and paid by a third party.

7.04     MINIMUM DISTRIBUTION REQUIREMENTS:

         (a)      Subject to the joint and survivor annuity requirements, the
                  requirements of sections 7.04, 7.05, 7.06, 7.07, and 7.13
                  shall apply to any distribution of a Participant's Account and
                  will take precedence over any inconsistent provisions of this
                  Plan. Unless otherwise specified, the provisions of such
                  sections apply to calendar years beginning after December 31,
                  1984. All distributions required under such sections shall be
                  determined and made in accordance with the proposed
                  regulations under section 401(a)(9) of the Code, including the
                  minimum distribution incidental benefit requirement of section
                  1.401(a)(9)-2 of the proposed regulations.

         (b)      If the Participant's Account is to be distributed in other
                  than a single sum, the following minimum distribution rules
                  shall apply on or after the Required Beginning Date:

                  (1)      For amounts distributed from an individual account:

                           (A)      If a Participant's Benefit is to be
                                    distributed over (i) a period not extending
                                    beyond the life expectancy of the
                                    Participant or the joint life and last
                                    survivor expectancy of the Participant and
                                    the Participant's Designated Beneficiary or
                                    (ii) a period not extending beyond the life
                                    expectancy of the Designated Beneficiary,
                                    the amount required to be distributed for
                                    each calendar year, beginning with
                                    distributions for the first Distribution
                                    Calendar Year, must at

                                       56
<PAGE>

                                    least equal the quotient obtained by
                                    dividing the Participant's Benefit by the
                                    Applicable Life Expectancy.

                           (B)      For calendar years beginning before January
                                    1, 1989, if the Participant's Spouse is not
                                    the Designated Beneficiary, the method of
                                    distribution selected must assure that at
                                    least 50% of the present value of the amount
                                    available for distribution is paid within
                                    the life expectancy of the Participant.

                           (C)      For calendar years beginning after December
                                    31, 1988, the amount to be distributed each
                                    year, beginning with distributions for the
                                    first Distribution Calendar Year, shall not
                                    be less than the quotient obtained by
                                    dividing the Participant's Benefit by the
                                    lesser of (i) the Applicable Life Expectancy
                                    or (ii) if the Participant's Spouse is not
                                    the Designated Beneficiary, the applicable
                                    divisor determined from the table set forth
                                    in Q&A-4 of section 1.401(a)(9)- 2 of the
                                    proposed regulations. Distributions after
                                    the death of the Participant shall be
                                    distributed using the Applicable Life
                                    Expectancy in section 7.04(b)(1)(a) above as
                                    the relevant divisor without regard to
                                    proposed regulations section 1.401(a)(9)- 2.

                           (D)      The minimum distribution required for the
                                    Participant's first Distribution Calendar
                                    Year must be made on or before the
                                    Participant's Required Beginning Date. The
                                    minimum distribution for the other calendar
                                    years, including the minimum distribution
                                    for the Distribution Calendar Year in which
                                    the Employee's Required Beginning Date
                                    occurs, must be made on or before December
                                    31 of that Distribution Calendar Year.

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

7.05     PAYMENT AT DEATH:

         (a)      Except as provided in sections 7.03(a) and 7.10, if a
                  Participant or Former Participant dies before benefit payments
                  have commenced, the Vested Percentage of the Participant's
                  Account, including the proceeds of any life insurance
                  Contracts allocated to the Participant's Account, will be paid
                  in the form of a Preretirement Survivor Annuity unless an
                  optional form of benefit described in section 7.06 is selected
                  pursuant to a Qualified Election within the Qualified
                  Preretirement Survivor Annuity Election Period. Furthermore,
                  the Surviving Spouse may elect to have such Preretirement
                  Survivor Annuity distributed within a reasonable period after
                  the death of the Participant.

         (b)      Notwithstanding section 7.05(a), the Participant's
                  Beneficiary, including the Participant's Surviving Spouse,
                  shall have the right to elect following the death of the
                  Participant that the Vested Percentage of the Participant's
                  Account be paid in an optional form of benefit as described in
                  section 7.06. Further, the Participant's Beneficiary may elect
                  the time at which benefit payments shall commence. Such
                  election may be made at any time after the Participant's death
                  and must be made in writing to the Plan Administrator. The
                  election must specify the proposed date as of which the
                  Beneficiary elects to commence receiving benefit payments.
                  Such

                                       57
<PAGE>

                  commencement date shall not be earlier than the date the
                  Beneficiary becomes eligible for payment pursuant to section
                  7.02(a) and shall comply with the requirements of 7.05(c)
                  below. The Plan Administrator shall commence benefit payments
                  pursuant to the election as soon as administratively feasible
                  after the Valuation Date coincident with or next following the
                  commencement date specified in the Participant's Beneficiary's
                  election.

         (c)      Any benefits paid because of the death of the Participant,
                  including the proceeds of any life insurance Contracts held by
                  the Plan on the life of the Participant, shall be distributed
                  according to the following rules:

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

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

                           (A)      If any portion of the Participant's interest
                                    is payable to a Designated Beneficiary,
                                    distributions may be made over the life or
                                    over a period certain not greater than the
                                    life expectancy of the Designated
                                    Beneficiary commencing on or before December
                                    31 of the calendar year immediately
                                    following the calendar year in which the
                                    Participant died.

                           (B)      If the Designated Beneficiary is the
                                    Participant's Surviving Spouse, the date
                                    distributions are required to begin in
                                    accordance with (A) above need not be
                                    earlier than the later of (i) December 31 of
                                    the calendar year immediately following the
                                    calendar year in which the Participant died
                                    and (ii) December 31 of the calendar year in
                                    which the Participant would have attained
                                    age 70-1/2.

                                    If the Participant has not made an election
                                    pursuant to this section 7.05(c)(2) by the
                                    time of his death, the Participant's
                                    Designated Beneficiary must elect the method
                                    of distribution no later than the earlier of
                                    (1) December 31 of the calendar year in
                                    which distributions would be required to
                                    begin under this section, or (2) December 31
                                    of the calendar year which contains the
                                    fifth anniversary of the date of death of
                                    the Participant. If the Participant has no
                                    Designated Beneficiary, or if the Designated
                                    Beneficiary does not elect a method of
                                    distribution, distribution of the
                                    Participant's entire interest must be
                                    completed by December 31 of the calendar
                                    year containing the fifth anniversary of the
                                    Participant's death.

                  (3)      For purposes of section 7.05(c)(2) above, if the
                           Surviving Spouse dies after the Participant, but
                           before payments to such spouse begin, the provisions
                           of section 7.05(c)(2), with the exception of
                           paragraph (B) therein, shall be applied as if the
                           Surviving Spouse were the Participant.

                                       58
<PAGE>

                  (4)      For purposes of this section 7.05(c), 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.

                  (5)      For the purposes of this section 7.05(c),
                           distribution of a Participant's interest is
                           considered to begin on the Participant's Required
                           Beginning Date (or, if section 7.05(c)(3) above is
                           applicable, the date distribution is required to
                           begin to the surviving spouse pursuant to section
                           7.05(c)(2) above). If distribution in the form of an
                           annuity irrevocably commences to the Participant
                           before the Required Beginning Date, the date
                           distribution is considered to begin is the date
                           distribution actually commences.

7.06     OPTIONAL FORM OF PAYMENT OF BENEFITS:
         Benefits may be paid in any of the following forms subject to the
         provisions of sections 7.03, 7.04, and 7.05. However, options (c) and
         (d) are not applicable if the Employer has elected in the Adoption
         Agreement that the benefit options will not include any form of life
         annuity.

         (a)      A single payment to the Participant (or to the Designated
                  Beneficiary, if the Participant has died).

         (b)      Installments for a period certain not to exceed the life
                  expectancy of the Participant (or the Participant's
                  Beneficiary, if the Participant has died) or the joint lives
                  and last survivor expectancies of the Participant and the
                  Participant's Designated Beneficiary. In such case, the
                  Participant's Account from which such benefits are paid shall
                  remain part of the general Trust Fund and shall be subject to
                  the gains and losses of the Trust Fund. However, the
                  Participant may elect to have such Participant's Account held
                  in a segregated account and to invest the same as directed by
                  such Participant in writing.

         (c)      An annuity for the life of the Participant (or for the life of
                  the Designated Beneficiary, if the Participant has died).

         (d)      A joint and survivor annuity for the lives of the Participant
                  and the Designated Beneficiary.

         (e)      A combination of the above.

7.07     DESIGNATION OF BENEFICIARY:

         (a)      Each Participant may, by written notice filed with the
                  Administrator, designate a Beneficiary or Beneficiaries to
                  receive the Participant's benefit at the Participant's death.
                  Such designation may be changed or revised from time to time
                  by written instrument filed with the Administrator. If no
                  designation has been made, or if no Beneficiary is living at
                  the time of a Participant's death, his Beneficiary shall be:

                  (1)      his Surviving Spouse; but if he has no Surviving
                           Spouse,

                  (2)      his surviving children, in equal shares; but if he
                           has no surviving children,

                  (3)      his estate.

                                       59
<PAGE>

         (b)      A Beneficiary designation shall be effective only to the
                  extent that the Plan is not required to:

                  (1)      pay the Vested Percentage of the Participant's
                           Account in the form of an annuity for the life of the
                           Surviving Spouse pursuant to section 7.03(b), or

                  (2)      pay the Vested Percentage of the Participant's
                           Account to the Surviving Spouse in accordance with
                           section 7.10.

7.08     RESTRICTIONS ON IMMEDIATE DISTRIBUTIONS:

         (a)      If a Participant's Account has become payable pursuant to the
                  provisions of section 7.02 and the Vested Percentage of the
                  Participant's Account does not exceed $3,500, the value of the
                  Vested Percentage of the Participant's Account shall be
                  distributed to him. If the Vested Percentage of the
                  Participant's Account is zero, the Participant shall be deemed
                  to have received a distribution of the value of the Vested
                  Percentage of the account. For purposes of computing the value
                  of the Vested Percentage of the Participant's Account,
                  accumulated deductible employee contributions within the
                  meaning of section 72(o)(5)(B) of the Code for Plan Years
                  beginning before January 1, 1989 shall not be considered.

         (b)      (1)      If the value of the Vested Percentage of a
                           Participant's Account derived from Employer and
                           Employee contributions exceeds (or at the time of any
                           prior distribution exceeded) $3,500, and the account
                           balance is immediately distributable, the Participant
                           and the Participant's Spouse (or where either the
                           Participant or the Spouse has died, the survivor)
                           must consent to any distribution of such account
                           balance. The consent of the Participant and the
                           Participant's Spouse shall be obtained in writing
                           within the 90-day period ending on the Annuity
                           Starting Date. The Plan Administrator shall notify
                           the Participant and the Participant's Spouse of the
                           right to defer any distribution until the
                           Participant's account balance is no longer
                           immediately distributable. Such notification shall
                           include a general description of the material
                           features, and an explanation of the relative values
                           of, the optional forms of benefit available under the
                           Plan in a manner that would satisfy the notice
                           requirements of section 417(a)(3), and shall be
                           provided no less than 30 days and no more that 90
                           days prior to the Annuity Starting Date.

                           Notwithstanding the foregoing, if a distribution is
                           one to which sections 401(a)(11) and 417 of the Code
                           do not apply, such distribution may commence less
                           than 30 days after the notice required under section
                           1.411(a)-11(c) of the regulations under the Code is
                           given, provided that:

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

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

                  (2)      Notwithstanding the foregoing, only the Participant
                           need consent to the commencement of a distribution in
                           the form of a Joint and Survivor

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                           Annuity while the account balance is immediately
                           distributable. (Furthermore, if payment in the form
                           of a Joint and Survivor Annuity is not required with
                           respect to the Participant pursuant to section 7.10
                           of the Plan, only the Participant need consent to the
                           distribution of an account balance that is
                           immediately distributable.) Neither the consent of
                           the Participant nor the Participant's Spouse shall be
                           required to the extent that a distribution is
                           required to satisfy section 401(a)(9) or section 415
                           of the Code. In addition, upon termination of this
                           Plan if the Plan does not offer an annuity option
                           (purchased from a commercial provider), the
                           Participant's Account may, without the Participant's
                           consent, be distributed to the Participant or
                           transferred to another defined contribution plan
                           (other than an employee stock ownership plan as
                           defined in section 4975(e)(7) of the Code) within the
                           same controlled group.

                  (3)      An account balance is immediately distributable if
                           any part of the account balance could be distributed
                           to the Participant (or Surviving Spouse) before the
                           Participant attains (or would have attained if not
                           deceased) the later of Normal Retirement Age or age
                           62.

                  (4)      For purposes of determining the applicability of the
                           foregoing consent requirements to distributions made
                           before the first day of the first Plan Year beginning
                           after December 31, 1988, the value of the Vested
                           Percentage of the Participant's Account shall not
                           include amounts attributable to accumulated
                           deductible employee contributions within the meaning
                           of section 72(o)(5)(B) of the Code.

7.09     NOTICE REQUIREMENTS:

         (a)      In the case of a Joint and Survivor Annuity, the Plan
                  Administrator shall no less than 30 days and no more than 90
                  days prior to the Annuity Starting Date provide each
                  Participant a written explanation of:

                  (1)      The terms and conditions of a Joint and Survivor
                           Annuity;

                  (2)      The Participant's right to make and the effect of an
                           election to waive the Joint and Survivor Annuity form
                           of benefit;

                  (3)      The rights of a Participant's Spouse; and

                  (4)      The right to make, and the effect of, a revocation of
                           a previous election to waive the Joint and Survivor
                           Annuity.

         (b)      In the case of a Preretirement Survivor Annuity, the Plan
                  Administrator shall provide each Participant within the
                  Applicable Period a written explanation of the Preretirement
                  Survivor Annuity in such terms and in such manner as would be
                  comparable to the explanation provided for meeting the
                  requirements of section 7.09(a) applicable to a Joint and
                  Survivor Annuity.

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<PAGE>

7.10     SPECIAL RULE FOR ELECTING PLANS:

         (a)      This section applies if the Employer has elected in the
                  Adoption Agreement that the benefit options will not include
                  any form of life annuity. If such an election is made by the
                  Employer, then the following two conditions are applicable to
                  the Plan:

                  (1)      The Participant cannot elect payments in the form of
                           a life annuity, and

                  (2)      On the death of the Participant, the Participant's
                           Account including any life insurance proceeds from
                           Contracts on the life of the Participant will be paid
                           to the Participant's Surviving Spouse, but if there
                           is no Surviving Spouse, or, if the Surviving Spouse
                           has already consented in a manner conforming to a
                           Qualified Election, then to the Participant's
                           Designated Beneficiary.

                  (3)      The Surviving Spouse may elect to have distribution
                           of the Participant's Account within the 90-day period
                           following the date of the Participant's death. The
                           account balance will be adjusted for gains or losses
                           occurring after the Participant's death in accordance
                           with the provisions of the Plan governing the
                           adjustment of account balances for other types of
                           distributions.

                  However, this section 7.10 shall not be operative with respect
                  to the Participant if it is determined that this Plan is a
                  direct or indirect transferee of a defined benefit plan, money
                  purchase pension plan (including a target benefit plan), or
                  stock bonus or profit sharing plan which is subject to the
                  survivor annuity requirements of section 401(a)(11) and 417 of
                  the Code. If this section is operative, then the Joint and
                  Survivor Annuity requirement of section 7.04 and the
                  Preretirement Survivor Annuity requirement of section 7.05
                  shall be inoperative.

         (b)      The Participant may waive the spousal benefit provided in
                  section 7.10(a)(2) above at any time; provided, however, that
                  no such waiver shall be effective unless it satisfies the
                  conditions (other than the notice requirements referred to
                  therein) that would apply to the Participant's Qualified
                  Election to waive the Preretirement Survivor Annuity.

7.11     TRANSITIONAL JOINT AND SURVIVOR ANNUITY RULES:

         (a)      Any living Participant not receiving benefits on August 23,
                  1984, who would otherwise not receive the benefits prescribed
                  by the previous sections of this Article must be given the
                  opportunity to elect to have the prior sections of this
                  Article apply if such Participant is credited with at least
                  one Hour of Service under this Plan or a predecessor plan in a
                  Plan Year beginning on or after January 1, 1976, and such
                  Participant had at least 10 years of vesting service when he
                  separated from service.

         (b)      Any living Participant not receiving benefits on August 23,
                  1984, who was credited with at least one Hour of Service under
                  this Plan or a predecessor plan on or after September 2, 1974,
                  and who is not otherwise credited with any service in a Plan
                  Year beginning on or after January 1, 1976, must be given the
                  opportunity to have his or her benefits paid in accordance
                  with section 7.11(d) of this Article.

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<PAGE>

         (c)      The opportunities to elect described in (a) and (b) above must
                  be afforded to the appropriate Participants during the period
                  commencing on August 23, 1984, and ending on the date benefits
                  would otherwise commence to said Participants.

         (d)      Any Participant who has elected pursuant to section 7.11(b)
                  above and any Participant who does not elect under section
                  7.11(a) above or who meets the requirements of section 7.11(a)
                  except that such Participant does not have at least 10 years
                  of vesting service when he separates from service, shall have
                  his benefits distributed in accordance with all of the
                  following requirements if benefits would have been payable in
                  the form of a life annuity.

                  (1)      Automatic Joint and Survivor Annuity. If benefits in
                           the form of a life annuity become payable to a
                           married Participant who:

                           (i)      begins to receive payments under the Plan on
                                    or after Normal Retirement Age; or

                           (ii)     dies on or after Normal Retirement Age while
                                    still working for the Employer; or

                           (iii)    begins to receive payments on or after the
                                    qualified early retirement age; or

                           (iv)     separates from service on or after attaining
                                    Normal Retirement Age (or the Qualified
                                    Early Retirement Age) and after satisfying
                                    the eligibility requirements for the payment
                                    of benefits under the Plan and thereafter
                                    dies before beginning to receive such
                                    benefits,

                           then such benefits will be received under this Plan
                           in the form of a Joint and Survivor Annuity, unless
                           the Participant has elected otherwise during the
                           election period. The election period must begin at
                           least 6 months before the Participant attains
                           Qualified Early Retirement Age and end not more than
                           90 days before the commencement of benefits. Any
                           election hereunder will be in writing and may be
                           changed by the Participant at any time.

                  (2)      Election of early survivor annuity. A Participant who
                           is employed after attaining the Qualified Early
                           Retirement Age will be given the opportunity to
                           elect, during the election period, to have a survivor
                           annuity payable on death. If the Participant elects
                           the survivor annuity, payments under such annuity
                           must not be less than the payments which would have
                           been made to the Spouse under the Joint and Survivor
                           Annuity if the Participant had retired on the day
                           before his death. Any election under this provision
                           will be in writing and may be changed by the
                           Participant at any time. The election period begins
                           on the later of (1) the 90th day before the
                           Participant attains the Qualified Early Retirement
                           Age, or (2) the date on which participation begins,
                           and ends on the date the Participant terminates
                           employment.

7.12     HARDSHIP WITHDRAWALS:

         (a)      If so elected by the Employer in the Adoption Agreement,
                  distribution of a Participant's Employee Elective Deferrals
                  Account (including only those earnings accrued as of December
                  31, 1988) may be made to a Participant in the event of

                                       63
<PAGE>

                  hardship. For the purposes of this section, hardship is
                  defined as an immediate and heavy financial need of the
                  Employee where such Employee lacks other available resources.
                  Hardship distributions are subject to the spousal consent
                  requirements contained in sections 401(a)(11) and 417 of the
                  Code, unless the Employer has made the election described in
                  section 7.10.

         (b)      The following are the only financial needs considered
                  immediate and heavy: expenses incurred or necessary for
                  medical care described in section 213(d) of the Code, of the
                  Employee, the Employee's spouse, children, or dependents; the
                  purchase (excluding mortgage payments) of a principal
                  residence for the Employee; payment of tuition and related
                  educational fees for the next 12 months of post-secondary
                  education for the Employee, the Employee's spouse, children or
                  dependents; the need to prevent the eviction of the Employee
                  from, or a foreclosure on the mortgage of, the Employee's
                  principal residence; and any other financial need deemed by
                  the Commissioner of the Internal Revenue Service to be
                  immediate and heavy.

         (c)      A distribution will be considered as necessary to satisfy an
                  immediate and heavy financial need of the Employee only if:

                  (1)      The Employee has obtained all distributions, other
                           than hardship distributions, and all nontaxable loans
                           under all plans maintained by the Employer;

                  (2)      All plans maintained by the Employer provided that
                           the Employee's Elective Deferrals (and Employee Post-
                           Tax Voluntary Contributions) will be suspended for
                           twelve months after the receipt of the hardship
                           distribution;

                  (3)      The distribution is not in excess of the amount of an
                           immediate and heavy financial need (including amounts
                           necessary to pay any federal, state or local income
                           taxes or penalties reasonably anticipated to result
                           from the distribution); and

                  (4)      All plans maintained by the Employer provide that the
                           Employee may not make Employee Elective Deferrals for
                           the Employee's taxable year immediately following the
                           taxable year of the hardship distribution in excess
                           of the applicable limit under section 401(g) of the
                           Code for such taxable year less the amount of such
                           Employee's Employee Elective Deferral for the taxable
                           year of the hardship distribution.

         (d)      If a distribution is made to a Participant under this section
                  7.12, then the following shall apply:

                  (1)      The Participant's Employee Elective Deferrals and
                           Employee Post-Tax Voluntary Contributions will be
                           suspended for 12 months after the receipt of the
                           hardship distribution. A Participant whose deferrals
                           and contributions have been suspended will be deemed
                           to have elected to stop his deferrals and
                           contributions and will be permitted to begin
                           deferrals and contributions pursuant to the
                           applicable provisions of this Plan.

                  (2)      The Participant may not make Employee Elective
                           Deferrals for the Employee's taxable year immediately
                           following the taxable year of the hardship
                           distribution in excess of the applicable limit under
                           section 401(g)

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<PAGE>

                           of the code for such taxable year less the amount of
                           such Participant's Employee Elective Deferral for the
                           taxable year of the hardship distribution.

7.13     TRANSITIONAL MINIMUM DISTRIBUTION RULES:

         (a)      Notwithstanding the other requirements of this article and
                  subject to the joint and survivor annuity requirements in this
                  article, distribution on behalf of any Employee, including a
                  5-percent owner, may be made in accordance with all of the
                  following requirements (regardless of when such distribution
                  commences):

                  (1)      The distribution by the trust is one which would not
                           have disqualified such trust under section 401(a)(9)
                           of the Internal Revenue Code as in effect prior to
                           amendment by the Deficit Reduction Act of 1984.

                  (2)      The distribution is in accordance with a method of
                           distribution designated by the Employee whose
                           interest in the trust is being distributed or, if the
                           Employee is deceased, by a Beneficiary of such
                           Employee.

                  (3)      Such designation was in writing, was signed by the
                           Employee or the Beneficiary, and was made before
                           January 1, 1984.

                  (4)      The Employee had accrued a benefit under the Plan as
                           of December 31, 1983.

                  (5)      The method of distribution designated by the Employee
                           or the Beneficiary specifies the time at which
                           distribution will commence, the period over which
                           distributions will be made, and in the case of any
                           distribution upon the Employee's death, the
                           Beneficiaries of the Employee listed in order of
                           priority.

         (b)      A distribution upon death will not be covered by this
                  transitional rule unless the information in the designation
                  contains the required information described above with respect
                  to the distributions to be made upon the death of the
                  Employee.

         (c)      For any distribution which commences before January 1, 1984,
                  but continues after December 31, 1983, the Employee will be
                  presumed to have designated the method of distribution under
                  which the distribution is being made if the method of
                  distribution was specified in writing and the distribution
                  satisfies the requirements in subsections 7.13(a)(1) and (5).

         (d)      If a designation is revoked, any subsequent distribution must
                  satisfy the requirements of section 401(a)(9) of the Code and
                  the proposed regulations thereunder. If a designation is
                  revoked subsequent to the date distributions are required to
                  begin, the trust must distribute by the end of the calendar
                  year following the calendar year in which the revocation
                  occurs the total amount not yet distributed which would have
                  been required to have been distributed to satisfy section
                  401(a)(9) of the Code and the proposed regulations thereunder,
                  but for the section 242(b)(2) election. For calendar years
                  beginning after December 31, 1988, such distributions must
                  meet the minimum distribution incidental benefit requirements
                  in section 1.401(a)(9)-2 of the proposed regulations. Any
                  changes in the designation will be considered to be a
                  revocation of the designation. However, the mere substitution
                  or addition of another beneficiary (one not named in the
                  designation) under the designation will not be considered to
                  be a revocation

                                       65
<PAGE>

                  of the designation, so long as such substitution or addition
                  does not alter the period over which distributions are to be
                  made under the designation, directly or indirectly (for
                  example, by altering the relevant measuring life). In the case
                  in which an amount is transferred or rolled over from one plan
                  to another plan, the rules in Q&A J-2 and Q&A J-3 shall apply.

7.14     IN-SERVICE DISTRIBUTIONS:
         If so elected in Item 42 of the Adoption Agreement, distribution of up
         to 100% of the Participant's Account may be made to a Participant who
         is still an Employee if all of the following requirements have been
         met:

         (a)      The Participant must have completed at least 5 years of
                  participation in the Plan. If the Participant has not
                  completed 5 years of participation, then only amounts which
                  have been on deposit for at least 24 months may be withdrawn.

         (b)      The Participant has satisfied any requirements specified in
                  Item 42 of the Adoption Agreement.

         (c)      If required by Item 42 of the Adoption Agreement, the
                  Participant must have suffered a financial hardship,
                  determined by the Administrator. Financial hardship shall
                  include but not be limited to a deductible medical expense, a
                  deductible casualty loss, an illness or disability which
                  prevents employment for six weeks or more, a judgment or other
                  extraordinary liability exceeding 10% of the Participant's
                  taxable income, funeral expenses for a member of the
                  Participant's family, the threatened foreclosure of a mortgage
                  on the Participant's residence, the threatened bankruptcy of
                  the Participant, the education of the Participant's children,
                  or the purchase of the Participant's primary personal
                  residence.

         Notwithstanding the above, distributions to a Participant from his
         Employee Elective Deferral Account, Employer Qualified Matching
         Account, and Employer Qualified Non-Elective Account may be made only
         if otherwise distributable under section 7.01.

7.15     DISTRIBUTIONS UNDER QUALIFIED DOMESTIC RELATIONS ORDER:

         (a)      Distribution of all or any part of a Participant's Account
                  pursuant to the provisions of a qualified domestic relations
                  order as defined in section 414(p) of the Code ("QDRO") is
                  specifically authorized. Distribution may be made to an
                  alternate payee (as defined in section 414(p)(8) of the Code)
                  under a QDRO prior to a Participant's earliest retirement age
                  (as defined in section 414(p)(4)(B) of the Code) if the QDRO
                  provides for an earlier distribution. This provision does not
                  entitle the alternate payee to receive a form of distribution
                  not otherwise permitted under this Plan.

         (b)      Upon receipt of an order which appears to be a domestic
                  relations order, the Plan Administrator will promptly notify
                  the Participant and each alternate payee of the receipt of the
                  order and provide them with a copy of the procedures
                  established by the Plan for determining whether the order is a
                  QDRO. While the determination is being made, a separate
                  accounting will be made with respect to any amounts which
                  would be payable under the order while the determination is
                  being made. If the Plan Administrator or a court determines
                  that the order is a QDRO within 18 months after receipt, the
                  Plan Administrator will begin making payments, including the
                  separately-accounted for amounts, pursuant to the order when
                  required or as soon as administratively practical. If the Plan
                  Administrator or

                                       66
<PAGE>

                  court determines that the order is not a QDRO, or if no
                  determination is made within 18 months after receipt, then the
                  separately accounted for amounts will be either restored to
                  the Participant's Account or distributed to the Participant,
                  as if the order did not exist. If the order is subsequently
                  determined to be a QDRO, such determination shall be applied
                  prospectively to payments made after the determination.

         (c)      This section does not authorize a Participant to receive a
                  distribution at a time not otherwise permitted under the Plan.

7.16     DIRECT ROLLOVER:

                  Notwithstanding any provision of the Plan to the contrary that
                  would otherwise limit a Distributee's election under this
                  part, a Distributee may elect with respect to any distribution
                  made on or after January 1, 1993, at the time and in the
                  manner prescribed by the Plan Administrator, to have any
                  portion of an Eligible Rollover Distribution paid directly to
                  an Eligible Retirement Plan. If the Distributee's Eligible
                  Rollover Distributions are expected to total less than $200
                  during the Plan Year, the Administrator is not required to
                  remit the benefit in a Direct Rollover. If the Distributee
                  elects to have only a portion of an Eligible Rollover
                  Distribution paid as a Direct Rollover, the Administrator may
                  require that portion equal or exceed $500. The Distributee may
                  not specify more than one Eligible Retirement Plan to which a
                  Direct Rollover is to be made.

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<PAGE>

                                  ARTICLE VIII
                          SPECIAL TOP-HEAVY PLAN RULES

8.01     APPLICABILITY OF ARTICLE:

         If the Plan is or becomes a Top-Heavy Plan in any Plan Year beginning
         after December 31, 1983, or is deemed to be a Top-Heavy Plan under the
         Adoption Agreement, the provisions of this Article VIII shall become
         applicable and shall supersede any conflicting provisions under the
         Plan or the Adoption Agreement.

8.02     MINIMUM ALLOCATIONS:

         (a)      Except as otherwise provided in (c) and (d) below, the
                  Employer Contributions and Forfeitures allocated on behalf of
                  any Participant who is not a Key Employee shall not be less
                  than the lesser of three percent of such Participant's
                  Compensation, or in the case where the Employer has no defined
                  benefit plan which designates this Plan to satisfy section 401
                  of the Code, the largest percentage of Employer Contributions
                  and Forfeitures and Employee Elective Deferrals, as a
                  percentage of the Key Employee's Compensation as limited by
                  section 401(a)(17) of the Code, allocated on behalf of any Key
                  Employee for that year. The minimum allocation is determined
                  without regard to any Social Security contribution. This
                  minimum allocation shall be made even though, under other Plan
                  provisions, the Participant would not otherwise be entitled to
                  receive an allocation, or would have received a lesser
                  allocation for the year because of (i) the Participant's
                  failure to complete 1,000 Hours of Service (or any equivalent
                  provided in the Plan), or (ii) the Participant's failure to
                  make mandatory employee contributions or elective
                  contributions to the Plan, or (iii) Compensation less than a
                  stated amount. In a Top-Heavy Plan Year in which the Employer
                  maintains another plan or plans covering any Participant under
                  this Plan, then the minimum allocation level as selected in
                  Item 28 of the Adoption Agreement shall be substituted for the
                  three percent (3%) of Compensation described above.

         (b)      For purposes of computing the minimum allocation, Compensation
                  will mean Compensation as defined in Item 18 of the Adoption
                  Agreement without regard to the exclusions from Compensation
                  as defined in Item 18.d. of the Adoption Agreement.

         (c)      Employee Elective Deferrals and Employer Matching
                  Contributions and Employer Qualified Matching Contributions
                  made on account of Employee Elective Deferrals may not be
                  taken into account for the purpose of satisfying this section.

         (d)      The provision in (a) above shall not apply to any Participant
                  who was not employed by the Employer on the last day of the
                  Plan Year.

         (e)      The provision in (a) above shall not apply to any Participant
                  to the extent the Participant is covered under any other plan
                  or plans of the Employer and the Employer has provided in Item
                  28 of the Adoption Agreement that the minimum allocation or
                  benefit requirement applicable to Top-Heavy Plans will be met
                  in the other plan or plans.

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<PAGE>

         (f)      The minimum contribution required pursuant to this section (to
                  the extent required to be nonforfeitable under section 416(b)
                  of the Code) may not be forfeited under sections 411(a)(3)(B)
                  or 411(a)(3)(D) of the Code.

8.03     MINIMUM VESTING:
         For any Plan Year in which this is a Top-Heavy Plan, the minimum
         vesting schedule elected by the Employer in the Adoption Agreement will
         automatically apply to the Plan. The minimum vesting schedule applies
         to all benefits within the meaning of section 411(a)(7) of the Code
         except those attributable to Employee contributions, including benefits
         accrued before the effective date of section 416 and benefits accrued
         before the Plan became a Top-Heavy Plan. Further, no decrease in a
         Participant's Vested Percentage may occur in the event the Plan's
         status as a Top-Heavy Plan changes for any Plan Year. However, this
         section does not apply to the account balances of any Employee who does
         not have an Hour of Service after the Plan has initially become a
         Top-Heavy Plan and such Employee's account balance attributable to
         Employer Contributions and Forfeitures will be determined without
         regard to this section. If the Plan's status changes from a Top-Heavy
         Plan to a non- Top-Heavy Plan, any change to a different vesting
         schedule because of the change in status will be considered an
         amendment to the vesting schedule for purposes of Section 14.01 of the
         Plan.

8.04     SUPER TOP-HEAVY PLANS:
         In any Plan Year in which the Top-Heavy Ratio exceeds 90%, the
         denominators of the Defined Benefit Fraction and the Defined
         Contribution Fraction shall be computed using 100 percent of the dollar
         limitation instead of 125 percent.

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                                   ARTICLE IX
                             ADMINISTRATION OF PLAN

9.01     RESPONSIBILITIES OF EMPLOYER:
         The Employer shall have the following responsibilities with respect to
         administration of the Plan:

         (a)      The Employer shall adopt a funding policy and method
                  consistent with the obligations of the Plan and Title I of
                  ERISA. The Employer shall communicate such policy to the
                  Trustee, which shall coordinate such funding policy with its
                  investment strategy.

         (b)      The Employer may in its discretion appoint an Investment
                  Manager to manage all or a designated portion of the assets of
                  the Plan. In such event, the Trustee shall follow the
                  directive of the Investment Manager in investing the assets of
                  the Plan managed by the Investment Manager.

         (c)      The Employer shall appoint an Administrator to administer the
                  Plan. In absence of such an appointment, the Employer shall
                  serve as Administrator. The Employer may remove and reappoint
                  an Administrator from time to time.

         (d)      The Employer shall, formally or informally, review the
                  performance from time to time of persons appointed by it or to
                  which duties have been delegated by it, such as the Trustee,
                  Administrator, and Committee.

         (e)      The Employer shall supply the Administrator in a timely manner
                  with all information necessary for it to fulfill its
                  responsibilities under the Plan. The Administrator may rely
                  upon such information and shall have no duty to verify it.

9.02     RIGHTS AND RESPONSIBILITIES OF PLAN ADMINISTRATOR:
         The Administrator shall administer the Plan according to its terms for
         the exclusive benefit of Participants, Former Participants, and their
         Beneficiaries.

         (a)      The Administrator's responsibilities shall include but not be
                  limited to the following:

                  (1)      Determining all questions relating to the eligibility
                           of Employees to participate or remain Participants
                           hereunder.

                  (2)      Computing, certifying and directing the Trustee with
                           respect to the amount and form of benefits to which a
                           Participant may be entitled hereunder.

                  (3)      Authorizing and directing the Trustee with respect to
                           disbursements from the Trust Fund.

                  (4)      Maintaining all necessary records for administration
                           of the Plan.

                  (5)      Interpreting the provisions of the Plan and preparing
                           and publishing rules and regulations for the Plan
                           which are not inconsistent with its terms and
                           provisions.

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<PAGE>

                  (6)      Complying with all reporting, disclosure and notice
                           requirements of the Code and ERISA.

         (b)      In order to fulfill its responsibilities, the Administrator
                  shall have all powers necessary or appropriate to accomplish
                  his duties under the Plan, including the power to determine
                  all questions arising in connection with the administration,
                  interpretation and application of the Plan. Any such
                  determination shall be conclusive and binding upon all
                  persons. However, all discretionary acts, interpretations and
                  constructions shall be done in a nondiscriminatory manner
                  based upon uniform principles consistently applied. No action
                  shall be taken which would be inconsistent with the intent
                  that the Plan remain qualified under section 401(a) of the
                  Code. The Administrator is specifically authorized to employ
                  or retain suitable employees, agents, and counsel as may be
                  necessary or advisable to fulfill its responsibilities
                  hereunder, and to pay their reasonable compensation, which
                  shall be reimbursed from the Trust Fund if not paid by the
                  Employer within thirty days after the Administrator advises
                  the Employer of the amount owed.

         (c)      The Administrator shall serve as the designated agent for
                  legal process under the Plan.

9.03     ADMINISTRATIVE COMMITTEE:
         If so provided in the Adoption Agreement, the Employer shall appoint a
         Committee of one or more persons to serve as the Administrator. The
         Employer shall make its appointments in writing, and each member of the
         Committee shall consent in writing to serve on the Committee. The
         following provisions shall govern the Committee.

         (a)      MEMBERSHIP -
                  Any Employee or member of the board of directors of the
                  Employer is eligible to serve as a member of the Committee.
                  The Committee members shall hold office at the pleasure of the
                  Employer, and all vacancies shall be filled by the Employer.

         (b)      OFFICERS -
                  The Committee shall elect a Chairman, Secretary, and such
                  other officers as it may determine from its membership, to
                  serve at the pleasure of the Committee.

         (c)      MEETINGS -
                  The Committee shall hold meetings upon such notice, at such
                  place or places, and at such times as it may from time to time
                  determine. Notice shall not be required if waived in writing.
                  A majority of the members of the Committee in office at the
                  time shall constitute a quorum for the transaction of
                  business. All resolutions or other actions taken by the
                  Committee at any meeting shall be by vote of a majority of
                  those present at such meeting and entitled to vote.
                  Resolutions may be adopted or other action taken without a
                  meeting upon written consent signed by a majority of the
                  members of the Committee.

         (d)      EXPENSES AND COMPENSATION -
                  All usual and reasonable expenses of the Committee may be paid
                  in whole or part by the Employer, and any expenses of the
                  Committee not paid by the Employer shall be paid by the
                  Trustee out of the principal or earnings of the Trust Fund.
                  Any members of the Committee who are Employees shall not
                  receive compensation with respect to their services with the
                  Committee. The Committee and the individual members thereof
                  shall be indemnified by the Employer, and not from the Trust
                  Fund, against any and all liabilities arising by reason of any
                  act

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                  or failure to act made in good faith pursuant to the
                  provisions of the Plan, including expenses reasonably incurred
                  in the defense of any claim relating thereto.

         (e)      RECORDS -
                  Any act or determination with respect to the administration of
                  the Plan made by the Committee and any assistant or
                  representative appointed by it shall be duly recorded by the
                  Committee or by the assistant or representative appointed by
                  it to keep such records. All records, together with such other
                  documents as may be necessary for the administration of the
                  Plan, shall be preserved in the custody of the Committee or
                  the assistant or representative appointed by it. The Committee
                  shall keep on file a copy of the Plan and Trust, including any
                  subsequent amendments, and registration statements as may be
                  required by the laws of the United States or other
                  jurisdiction, for examination by Participants in the Plan
                  during reasonable business hours.

         (f)      ADMINISTRATIVE DIRECTIVES OF THE COMMITTEE -
                  Administrative directives of the Committee to the Trustee
                  shall be delivered in writing and signed by a member of the
                  Committee authorized by the Committee to sign on its behalf.

         (g)      DISCRETIONARY ACTS -
                  Any discretionary actions of the Committee or the Employer
                  with respect to the administration of the Plan shall be made
                  in a manner which does not discriminate in favor of Highly
                  Compensated Employees. In the event the Committee exercises
                  any discretionary authority under the Plan with respect to a
                  Participant who is a member of the Committee, such
                  discretionary authority shall be exercised solely and
                  exclusively by those members of the Committee other than such
                  Participant, or if such Participant is the sole member of the
                  Committee, such discretionary authority shall be exercised
                  solely and exclusively by the Board of Directors of the
                  Employer.

         (h)      RESIGNATION -
                  A member of the Committee may resign at any time by filing a
                  writing notice thereof with the Employer and the Committee,
                  effective on some later date specified in the notice. If a
                  member of the Committee ceases to be an Employee or member of
                  the board of directors of the Employer, he shall be deemed to
                  have resigned from the Committee on such date.

9.04     BENEFIT CLAIMS PROCEDURE:
         (a)      Any claim for benefits under the Plan shall be made in writing
                  to the Administrator. If such claim for benefits is wholly or
                  partially denied, the Administrator shall, within thirty (30)
                  days after receipt of the claim, notify the Participant or
                  Beneficiary of the denial of the claim. Such notice of denial
                  shall:

                  (1)      be in writing;

                  (2)      be written in a manner calculated to be understood by
                           the Participant or Beneficiary, and

                  (3)      contain:

                           (A)      the specific reason or reasons for denial of
                                    the claim,

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                           (B)      a specific reference to the pertinent Plan
                                    provisions upon which the denial is based,

                           (C)      a description of any additional material or
                                    information necessary to perfect the claim,
                                    along with an explanation of why such
                                    material or information is necessary, and

                           (D)      an explanation of the claim review procedure
                                    in accordance with the provisions of this
                                    Article.

         (b)      Within sixty (60) days after the receipt by the Participant or
                  Beneficiary of a written notice of denial of the claim, or
                  such later time as shall be deemed reasonable taking into
                  account the nature of the benefit subject to the claim and any
                  other attendant circumstances, the Participant or Beneficiary
                  may file a written request with the Administrator that it
                  conduct a full and fair review of the denial of the claim for
                  benefits.

         (c)      The Administrator shall deliver to the Participant or
                  Beneficiary a written decision on the claim within thirty (30)
                  days after the receipt of the aforementioned request for
                  review, except that if there are special circumstances (such
                  as the need to hold a hearing, if necessary) which require an
                  extension of time for processing, the aforementioned thirty
                  (30) day period shall be extended to sixty (60) days. Such
                  decisions shall:

                  (1)      be written in a manner calculated to be understood by
                           the Participant or Beneficiary,

                  (2)      include the specific reason or reasons for the
                           decision, and

                  (3)      contain a specific reference to the pertinent Plan
                           provisions upon which the decision is based.

         (d)      The decision of the Administrator shall be final and binding
                  on all parties, unless determined by a court of competent
                  jurisdiction to be arbitrary and capricious.

         (e)      (1)      If after a Participant's Account becomes
                           distributable under Article VII no claim for benefit
                           is made by the Participant within 6 months after
                           notice by certified mail addressed to such
                           Participant is sent to the last known address of such
                           Participant, then the Participant's Account shall be
                           deemed to have been forfeited, and the forfeiture
                           shall be allocated pursuant to section 6.04 of the
                           Plan.

                  (2)      If a Participant whose Participant's Account has been
                           forfeited pursuant to this provision at any time
                           thereafter makes a claim for the benefit, the dollar
                           amount of the Participant's Account which was
                           forfeited, unadjusted for earnings or losses
                           subsequent to the date of forfeiture, shall be
                           restored during the Plan Year in which the claim is
                           made. The restoration shall be made as follows:
                           first, from any Forfeitures which would have
                           otherwise been allocated for the Plan Year; second,
                           from any earnings of the Trust Fund for the Plan
                           Year; and finally, from Employer contributions
                           allocated for the Plan Year.

9.05     MULTIPLE ROLES:

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         Nothing herein shall be interpreted to prevent the same person from
         serving in more than one fiduciary capacity for the Plan.

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                                    ARTICLE X
                                 TRUST AGREEMENT

10.01    TRUST AGREEMENT:
         Unless otherwise elected in the Adoption Agreement, this Trust
         Agreement shall form a part of the Plan, and all rights and benefits
         that may accrue to any persons under the Plan shall be subject to all
         the terms and provisions of this Article X. The Trustee hereunder
         agrees to take, hold, invest, administer, and distribute, in accordance
         with the following provisions, all contributions and assets paid or
         delivered to it pursuant to the Plan. The Trustee shall carry out its
         duties with the care, skill, prudence, and diligence under the
         circumstances then prevailing that a man in a like capacity and
         familiar with such matters would use in the conduct of an enterprise of
         a like character and with like aims. All legal right, title and
         interest in and to the assets of the Trust Fund shall at all times be
         vested exclusively in the Trustee.

10.02    BASIC RESPONSIBILITIES OF TRUSTEE:
         The Trustee shall have the following primary responsibilities:

         (a)      To invest, manage and control the assets of the Plan in a
                  manner consistent with the funding policy established by the
                  Employer, subject, however, to the direction of an Investment
                  Manager as to all or a portion of the assets of the Plan, if
                  an Investment Manager has been appointed by the Employer, and
                  subject to the direction of Participants if the Employer has
                  so provided in the Adoption Agreement.

         (b)      To maintain accounting records for all receipts, disbursements
                  and interests of Participants, and to furnish the Employer an
                  annual report.

         (c)      To value the assets of the trust at fair market value on the
                  Valuation Date, and to allocate the earnings and losses to
                  each Participant's Account in the manner specified in the
                  Adoption Agreement.

         (d)      To pay benefits under the Plan to Participants and their
                  Beneficiaries at the direction of the Administrator.

10.03    INVESTMENT:

         (a)      Subject to the provisions of paragraphs (c) and (d) of this
                  section, the Trustee is authorized to invest the Trust Fund in
                  such bonds, notes, debentures, mortgages, investment trust
                  certificates, preferred or common stocks, interests in real
                  estate, leaseholds, royalties (including overriding oil and
                  gas royalties whether measured by production or by gross or
                  taxable income from property), oil and gas leases, oil
                  payments or any other type of oil properties, and other forms
                  of securities (including qualified employer securities (as
                  defined in section 407(d)(5) of ERISA), but not exceeding the
                  percentage, if any, of the Trust Fund specified by the
                  Employer in the Adoption Agreement), any pooled investment
                  funds or any common or mutual trust funds, including any
                  pooled fund or common trust fund administered by the Trustee,
                  or in any other property, real or personal, either within or
                  without the State of Texas, as the Trustee may deem advisable,
                  without being limited by a statute or rule of court regarding
                  investments by trustees. The

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                  Trustee may hold any reasonable portion of the Trust Fund in
                  cash pending investment or payment of expenses or benefits,
                  without liability for interest.

         (b)      Subject to the provisions of paragraphs (c) and (d) of this
                  section, as of any valuation date of a collective trust
                  established for the purpose of collective investment of the
                  assets of trusts maintained with the Trustee or other trustees
                  under qualified retirement plans (hereinafter referred to as a
                  "Collective Trust"), the Trustee may transfer any part or all
                  of the assets of the Trust Fund to the trustee of the
                  Collective Trust for admission to one or more of the
                  investment funds therein. The Trustee is expressly authorized
                  to permit the commingling of any or all of the assets of the
                  Trust Fund, through the medium of the Collective Trust, with
                  the assets of other trusts eligible to participate in the
                  Collective Trust under the terms thereof. During such time as
                  any part or all of the assets of the Trust Fund are held in
                  the Collective Trust, they shall be subject to all of the
                  provisions of the declaration creating the Collective Trust as
                  amended from time to time. The Trustee shall have with respect
                  to the interest of the Trust Fund in the Collective Trust the
                  powers conferred by this Trust Agreement to the extent that
                  such powers are not inconsistent with the provisions of the
                  declaration creating the Collective Trust. The Trustee may
                  withdraw all or any part of any interest of the Trust Fund in
                  the Collective Trust in accordance with the terms of the
                  Collective Trust. To the extent of the interest of the Trust
                  Fund in the Collective Trust, the Collective Trust shall be
                  part of the Plan.

         (c)      If the Employer so elects in the Adoption Agreement, a
                  Participant may direct the Trustee as to the investment of the
                  Participant's accounts specified in the Adoption Agreement.
                  The Trustee shall maintain a segregated account for each of
                  the accounts for which investment is directed by a
                  Participant, except for the portion of any Participant's
                  Account which has been invested in a commingled investment
                  fund established by the Trustee pursuant to section 10.04(t).
                  The Trustee is authorized to establish any reasonable rules
                  and procedures governing Participant-directed accounts which
                  it deems desirable. Any such rules and procedures will be
                  applied to all Participants on a nondiscriminatory basis. The
                  Trustee is specifically authorized to establish any rules,
                  procedures, and investment alternatives which it deems
                  necessary or advisable to comply with the requirements of
                  section 404(c) of ERISA. To the extent allowed by law, the
                  Trustee shall not be liable for any loss resulting from the
                  Participant's direction of the investment of all or any
                  portion of his Participant's Account.

         (d)      The Employer may, in its discretion, appoint in writing one or
                  more Investment Managers to direct the investment of all or
                  any portion of the Trust Fund, as follows:

                  (1)      The Employer shall give the Trustee copies of (A) the
                           instrument appointing the Investment Manager, (B) an
                           instrument evidencing the acceptance of appointment,
                           acknowledging that the Investment Manager is a
                           fiduciary for purposes of ERISA, and certifying the
                           Investment Manager's registration under the
                           Investment Adviser's Act of 1940, and (C) direction
                           to the Trustee as to the portion of the Trust Fund to
                           be invested at the direction of the Investment
                           Manager.

                  (2)      After receipt of the instruments described in (1)
                           above, the Trustee shall make available to the
                           Investment Manager the appropriate portion of the
                           Trust Fund. The Trustee shall be under no obligation
                           to review or question any investment decision made by
                           the Investment Manager, and

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<PAGE>

                           the Trustee shall have no liability for losses with
                           respect to such investments on account of any action
                           directed, taken, or omitted by such Investment
                           Manager. The Investment Manager will continue to
                           direct the investment of the appropriate portion of
                           the Trust Fund until the Trustee receives written
                           notice from the Employer that the Investment Manager
                           has resigned or has been removed.

10.04    RIGHTS AND POWERS OF THE TRUSTEE:
         The Trustee is authorized to exercise all powers conferred upon the
         Trustee by law which it may deem necessary or proper for the investment
         and protection of the Trust Fund. The Trustee, to the extent permitted
         by law or regulatory authority, is specifically authorized and
         empowered:

         (a)      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;

         (b)      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;

         (c)      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;

         (d)      To cause any securities or other property to be registered in
                  the Trustee's own name or in the name of one or more of the
                  Trustee's nominees, and to hold any investments 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;

         (e)      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
                  the application of the money lent or to inquire into the
                  validity, expediency, or propriety of any borrowing;

         (f)      To keep such reasonable portion of the Trust Fund in cash or
                  cash balances as the Trustee may, from time to time, deem to
                  be in the best interests of the Plan, without liability for
                  interest thereon;

         (g)      To accept and retain for such time as the Trustee may deem
                  advisable any securities or other property received or
                  acquired as Trustee hereunder, whether or not such securities
                  or other property would normally be purchased as investments
                  hereunder;

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<PAGE>

         (h)      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;

         (i)      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;

         (j)      To employ suitable agents and counsel and to pay their
                  reasonable expenses and compensation, and such agent or
                  counsel may or may not be agent or counsel for the Employer;

         (k)      To apply for and procure from responsible insurance companies,
                  to be selected by the Administrator, as an investment of the
                  Trust Fund such annuity, or other Contracts (on the life of
                  any Participant) 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;

         (l)      To invest funds of the Trust in time deposits or savings
                  accounts bearing a reasonable rate of interest in the
                  Trustee's bank;

         (m)      To invest in Treasury Bills and other forms of United States
                  government obligations;

         (n)      Except as hereinafter expressly authorized, the Trustee is
                  prohibited from selling or purchasing stock options. The
                  Trustee is expressly authorized to write and sell call options
                  under which the holder of the option has the right to purchase
                  shares of stock held by the Trustee as a part of the assets of
                  this Trust, if such options are traded on and sold through a
                  national securities exchange registered under the Securities
                  Exchange Act of 1934, as amended, which exchange has been
                  authorized to provide a market for option contracts pursuant
                  to Rule 9B-1 promulgated under such Act, and so long as the
                  Trustee at all times up to and including the time of exercise
                  or expiration of any such option holds sufficient stock in the
                  assets of this Trust to meet the obligations under such option
                  if exercised. In addition, the Trustee is expressly authorized
                  to purchase and acquire call options for the purchase of
                  shares of stock covered by such options if the options are
                  traded on and purchased through a national securities exchange
                  as described in the immediately preceding sentence, and so
                  long as any such option is purchased solely in a closing
                  purchase transaction, meaning the purchase of an exchange
                  traded call option the effect of which is to reduce or
                  eliminate the obligations of the Trustee with respect to a
                  stock option contract or contracts which it has previously
                  written and sold in a transaction authorized under the
                  immediately preceding sentence;

         (o)      To deposit monies in federally insured savings accounts or
                  certificates of deposit in banks or savings and loan
                  associations;

         (p)      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 an affiliated company
                  of the Employer, and to commingle such assets and make joint
                  or common investments and carry joint accounts on behalf of
                  this Plan and such

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                  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;

         (q)      To 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;

         (r)      To transfer a Participant's interest in the Plan to the
                  trustee of another trust forming part of a plan represented by
                  such trustee as meeting the requirements of section 401(a) of
                  the Code, provided such trust permits such transfers to be
                  made;

         (s)      To accept funds for the account of a Participant transferred
                  from the trustee of another plan represented by such trustee
                  as meeting the requirements of section 401(a) of the Code,
                  provided such trust permits such transfers to be made;

         (t)      If the Employer has specified in the Adoption Agreement that
                  Participants may direct the investment of their accounts, to
                  establish and maintain one or more investment funds in which
                  all or a portion of the accounts of Participants may be
                  commingled.

         (u)      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.

10.05    ADMINISTRATION AND PAYMENT:

         (a)      The Trustee shall be accountable for all contributions
                  received by it but shall have no duty to require any
                  contributions to be made to it, or to determine that the
                  amounts received comply with the Plan, or to determine that
                  the fund is adequate to provide the benefits payable pursuant
                  to the Plan.

         (b)      Payments shall be made from the Trust Fund by the Trustee to
                  such persons, in such manner, at such times and in such
                  amounts as the Administrator shall direct. The Trustee shall
                  be fully protected in making, discontinuing or stopping
                  payments from the Trust Fund in accordance with the directions
                  of the Administrator. The Trustee shall have no responsibility
                  to see to the application of payments so made or to ascertain
                  whether the directions of the Administrator comply with the
                  Plan. In no event, however, shall any such payment exceed the
                  amount then credited to the respective Participant's Account.
                  When the Administrator directs that any payment is to be made
                  only during or until the time a certain condition exists
                  regarding the payee, any payment made by the Trustee in good
                  faith, without actual notice or knowledge of the changed
                  status or condition of the payee, shall be considered to have
                  been properly made by the Trustee and made in accordance with
                  the direction of the Administrator.

         (c)      All notices, communications, designations, certifications,
                  orders, instructions and objections of the Administrator or
                  Employer shall be in writing, and the Trustee shall act and
                  shall be fully protected in acting in accordance with such
                  notices, communications, designations, certifications, orders,
                  instructions and objections. In the event that the
                  Administrator fails for any reason to furnish the Trustee with
                  any required notice, communication, designation,
                  certification, order, instruction, or objection, the Trustee
                  may take such action, including the making of distributions,
                  as it in its discretion deems necessary or advisable under the

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                  circumstances, after it has been put on notice that any action
                  on its part is required. All notices or other communications
                  from the Trustee to the Administrator shall be in writing
                  signed by the Trustee.

         (d)      The Trustee shall be fully protected in acting in accordance
                  with a determination by the Administrator of whether a
                  domestic relations order received by the Plan is a qualified
                  domestic relations order described in section 414(p) of the
                  Code. If the Administrator for any reason fails to make such
                  determination, the Trustee may take such action, including
                  making distributions and segregating accounts, as it shall in
                  its discretion deem necessary and advisable under the
                  circumstances.

10.06    COMPENSATION AND EXPENSES:
         The Trustee shall be reimbursed for any reasonable expenses incurred by
         it as Trustee, including reasonable expenses of legal counsel. In
         addition, the Trustee shall be paid such reasonable compensation as
         shall be agreed upon from time to time in writing by the Employer and
         the Trustee. However, an individual serving as Trustee who already
         receives full-time pay from the Employer shall not receive compensation
         from this Plan. Unless paid or advanced by the Employer, such expenses
         and compensation shall be paid from the Trust Fund.

10.07    ACCOUNTS OF THE TRUSTEE:

         (a)      The Trustee shall maintain accurate and detailed records and
                  accounts of all transactions hereunder, which shall be
                  available at all reasonable times for inspection or audit by
                  any person or persons designated by the Administrator. The
                  Trustee, at the direction of the Administrator, shall submit
                  to auditors such valuations, reports or other information as
                  they may reasonably require.

         (b)      Within sixty days following the later of the Anniversary Date
                  or receipt by the Trustee of the Employer's contribution for
                  the Taxable Year, and following the effective date of the
                  removal or resignation of the Trustee, the Trustee shall file
                  with the Employer a written account setting forth all
                  transactions affected by it subsequent to the end of the
                  period covered by its last previous annual account, the assets
                  of the Trust Fund at the close of the period covered by such
                  account, the net income or loss of the Trust Fund, the gains
                  or losses realized by the Trust Fund upon the sale or other
                  disposition of assets, the increase or decrease in the value
                  of the Trust Fund, all payments and distributions made from
                  the Trust Fund, and such other information as the Trustee or
                  Administrator deems appropriate.

         (c)      Upon the receipt by the Trustee of the Employer's written
                  approval of any such account, or upon the expiration of thirty
                  days after delivery of any such account to the Employer, such
                  account (as originally stated if no objection has been
                  theretofore filed by the Employer, or as theretofore adjusted
                  pursuant to agreement between the Employer and the Trustee)
                  shall be deemed to be approved by the Employer except as to
                  matters, if any, covered by written objections theretofore
                  delivered to the Trustee by the Employer regarding which the
                  Trustee has not given an explanation, or made adjustments,
                  satisfactory to the Employer, and the Trustee shall be
                  released and discharged as to all items, matters and things
                  set forth in such account which are not covered by such
                  written objections as if such account had been settled and
                  allowed by a decree of a court having jurisdiction regarding
                  such account and of the Trustee, the Employer, the
                  Administrator and all persons having or claiming to have any
                  interest in the Fund. The Trustee, nevertheless, shall have
                  the right to have its accounts settled by

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                  judicial proceedings if it so elects, in which event the
                  Employer, the Administrator and the Trustee shall be the only
                  necessary parties.

         10.08    CO-TRUSTEES:
                  If the Employer has designated two or more persons to serve as
                  Co- Trustees, then the Employer and the Co-Trustees may agree
                  in writing as to the division of fiduciary responsibilities
                  among the Co-Trustees, which agreement may provide that
                  certain assets or classes of assets will be held and invested
                  by each Co-Trustee. Each Co-Trustee shall be responsible only
                  with respect to those assets for which it is given custody and
                  investment discretion. In absence of such an agreement, then
                  the Co-Trustees shall be jointly responsible for the duties of
                  the Trustee.

         10.09    RESIGNATION AND REMOVAL OF TRUSTEE:

         (a)      The Trustee may resign at any time by delivering to the
                  Employer, at least thirty (30) days before its effective date,
                  a written notice of his resignation.

         (b)      The Employer may remove the Trustee at any time by delivering
                  or mailing by registered or certified mail, addressed to such
                  Trustee at his last known address, at least thirty (30) days
                  before its effective date, a written notice of his removal.

         (c)      Upon the death, resignation, incapacity, or removal of any
                  Trustee, a successor may be appointed by the Employer. Upon
                  accepting such appointment in writing, such successor shall
                  become vested with all the estate, rights, powers,
                  discretions, and duties of his predecessor with like respect
                  as if he were originally named as a Trustee herein. Until such
                  a successor is appointed and has accepted its appointment, the
                  remaining Trustee or Trustees shall have full authority to act
                  under the terms of this Agreement.

         (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 estate, rights, powers,
                  discretion, and duties of his predecessor with the like effect
                  as if he were originally named as Trustee herein immediately
                  upon the death, resignation, incapacity, or removal of his
                  predecessor.

         (e)      Upon resignation or removal, any Trustee hereunder shall
                  provide the accounting required by section 10.07 within sixty
                  days of the effective date of his resignation or removal.

10.10    SUCCESSOR TRUSTEE:

         (a)      Upon resignation or removal of the Trustee and acceptance by a
                  successor, the reigning or removed Trustee shall transfer and
                  deliver the Trust Fund to the successor, after reserving such
                  reasonable amount as it shall deem necessary to pay its
                  compensation and all expenses incurred or to be incurred by it
                  in administering or settling the accounts of the Trust Fund.

         (b)      Any successor Trustee shall have all of the powers of the
                  initial Trustee. A successor Trustee may rely on the
                  accounting provided by its predecessors, and a successor
                  Trustee shall not be liable for the acts or omissions of any
                  predecessor Trustee.

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                                   ARTICLE XI
                              LOANS TO PARTICIPANTS

11.01 LOANS TO PARTICIPANTS:

         (a)      If the Adoption Agreement provides that loans shall be made
                  available under the Plan, the Trustee shall establish a
                  participant loan program which meets the requirements of
                  _2550.408b-1 of the DOL Regulations. The program shall
                  delegate to the Administrator the responsibility of
                  administering the loan program.

         (b)      At the direction of the Administrator and pursuant to such
                  program, the Trustee shall lend a Participant or beneficiary
                  an amount of his Participant's Account not exceeding the
                  lesser of (1) one-half (1/2) of the Vested Percentage in his
                  Participant's Account, or (2) $50,000. In no event may the
                  loan amount exceed $50,000 reduced by the excess (if any) of
                  the highest outstanding balance of loans during the one year
                  period ending on the day before the loan is made, over the
                  outstanding balance of loans from the Plan on the date the
                  loan is made. For purposes of the above limitation, all loans
                  from all plans of the Employer and Affiliated Employers are
                  aggregated.

11.02    TERMS AND CONDITIONS:
         The Administrator shall notify the Participants of the general terms
         and conditions under which such loans are to be made. In addition to
         such rules and regulations as the Trustee shall adopt, all loans shall
         be subject to the following terms and conditions:

         (a)      An application for a loan by a Participant shall be made in
                  writing to the Administrator. The Administrator shall
                  investigate each such application and his action thereon shall
                  be final. The Administrator shall make loans available to all
                  Participants and beneficiaries on a reasonably equivalent
                  basis. Loans shall not be made available to Highly Compensated
                  Employees in an amount greater than the amount made available
                  to other employees.

         (b)      Loans must be adequately secured. Although it is the intention
                  under this Plan that loans to Participants be repaid, the
                  collateral for each loan shall be the assignment of the
                  Participant's entire right, title and interest in and to the
                  Trust Fund, evidenced by the Participant's promissory note for
                  the amount of the loan (including interest), payable to the
                  order of the Trustee, and such other security as the
                  Administrator may require.

         (c)      Unless this is an electing plan described in section 7.10, a
                  Participant must obtain the consent of his or her spouse, if
                  any, to use of the Participant's Account as security for the
                  loan. Such Participant's Spouse's consent must be obtained
                  within the 90 day period immediately preceding the date of the
                  loan. The consent must be in writing, must acknowledge the
                  effect of the loan, and must be witnessed by a plan
                  representative or notary public. Such consent shall thereafter
                  be binding with respect to the consenting spouse or any
                  subsequent spouse with respect to that loan. A new consent
                  shall be required if the Participant's Account is used for
                  renegotiation, extension, renewal, or other revision of the
                  loan.

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         (d)      (1)      The period of repayment for any loan shall be by
                           agreement between the Administrator and the
                           Participant, but in no event shall it exceed five (5)
                           years.

                  (2)      Notwithstanding the provisions of section 11.02(d)(1)
                           of the Plan, any loan used to acquire any dwelling
                           unit which within a reasonable time (determined at
                           the time the loan is made) is to be used as a
                           principal residence of the Participant, shall not be
                           required to be repaid within five (5) years, but
                           shall be repaid within a reasonable period of time to
                           be determined by the Administrator.

                  (3)      The provisions of section 11.02(d)(1) and (2) shall
                           not apply to loans, assignments, and pledges made
                           prior to August 13, 1982. In the case of such loans,
                           the period of repayment shall be by agreement between
                           the Administrator and the Participant, but in no
                           event shall it exceed ten (10) years.

                  (4)      For purposes of this section 11.02, the outstanding
                           balance of any loan which is renegotiated, extended,
                           renewed, or revised after such date shall be treated
                           as an amount received as a loan on the date of such
                           renegotiation, extension, renewal, or revision.

         (e)      The loan by its terms shall require substantially level
                  amortization with payments not less frequently than quarterly
                  over the term of the loan.

         (f)      Each loan shall bear interest at a reasonable rate to be fixed
                  by the Administrator and, in determining the interest rate,
                  the Administrator shall take into consideration interest rates
                  being charged at the time of the loan. The Administrator shall
                  not discriminate among Participants in the matter of interest
                  rates, but loans granted at different times may bear different
                  interest rates and terms, if, in the opinion of the
                  Administrator, the differences are justified by changes in the
                  general economic condition.

         (g)      No distribution shall be made to any Participant, Former
                  Participant or to a Beneficiary of such a person, unless and
                  until all unpaid loans, including accrued interest thereon,
                  have been liquidated.

         (h)      No Participant loan shall exceed the present value of the
                  Participant's Vested Percentage in his Participant's Account.

         (i)      In the event of default, foreclosure on the note and
                  attachment of security will not occur until a distributable
                  event occurs under the Plan.

         (j)      No loans will be made to any Owner-Employee or
                  shareholder-employees, unless approval for such loan is
                  obtained from the U.S. Department of Labor. For purposes of
                  this requirement, a shareholder-employee means an employee or
                  officer of an S corporation who owns (or is considered as
                  owning within the meaning of section 318(a)(1) of the Code),
                  on any day during the taxable year of such corporation, more
                  than 5% of the outstanding stock of the corporation.

         (k)      If a valid spousal consent has been obtained in accordance
                  with (c), then, notwithstanding any other provision of this
                  plan, the portion of the Participant's vested account balance
                  used as a security interest held by the Plan by reason of a
                  loan outstanding to the Participant shall be taken into
                  account for purposes of determining the amount of the account
                  balance payable at the time of death or

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<PAGE>

                  distribution, but only if the reduction is used as repayment
                  of the loan. If less than 100% of the Participant's vested
                  account balance (determined without regard to the preceding
                  sentence) is payable to the surviving spouse, then the account
                  balance shall be adjusted by first reducing the vested account
                  balance by the amount of the security used as repayment of the
                  loan, and then determining the benefit payable to the
                  surviving spouse.

11.03    PROTECTION OF TRUSTEE:
         Notwithstanding the provisions of section 11.01, the Trustee shall not
         be obligated to make any loan to any Participant if it determines that
         the rate of interest fixed by the Administrator is not reasonable as
         required by section 408(b)(1) of ERISA, or if the loan or the terms of
         the loan violate ERISA or any other statute or regulation. Any
         promissory note given to the Trustee under section 11.01 shall
         constitute an asset of the Trust Fund, but the Trustee shall have no
         responsibility with respect to holding, investing or administering the
         note except upon the written direction of the Administrator. The
         Employer shall indemnify and hold the Trustee harmless against any
         expense, loss, liability or obligation resulting from any loan made to
         any Participant at the written direction of the Administrator.

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                                   ARTICLE XII
                               INSURANCE CONTRACTS

12.01    INVESTMENT IN INSURANCE CONTRACTS:
         If the Employer chooses in the Adoption Agreement to allow insurance as
         an investment of the Trust Fund, the Administrator or an individual
         Participant may direct that part or all of the contributions by or for
         any Participant be allocated to such Participant's insurance account
         and used to purchase and pay premiums for appropriate annuity Contracts
         or life insurance Contracts on the life of the Participant from such
         legal reserve insurance companies as shall be designated by the
         Administrator or Participant from time to time. Any amounts not used
         for premium payment because of small differences between premium
         amounts and the percentage of contributions actually allocated may be
         applied against future premiums or returned to the account from which
         allocated as directed by the Participant.

12.02    INVESTMENT LIMITATIONS:
         Purchases of life insurance Contracts pursuant to section 12.01 shall
         be subject to the following investment limitations:

         (a)      ORDINARY LIFE -
                  For purposes of these incidental insurance provisions,
                  ordinary life insurance Contracts are Contracts with both
                  non-decreasing death benefits and non-increasing premiums. If
                  such Contracts are purchased, less than one-half (1/2) of the
                  aggregate Employer Contributions allocated to any Participant
                  shall be used to the pay premiums attributable to ordinary
                  life insurance Contracts.

         (b)      TERM AND UNIVERSAL LIFE -
                  No more than one-fourth (1/4) of the aggregate Employer
                  Contributions allocated to any Participant shall be used to
                  pay the premiums on term life insurance Contracts, universal
                  life insurance Contracts, and all other life insurance
                  Contracts which are not ordinary life.

         (c)      COMBINATION -
                  The sum of one-half (1/2) of the ordinary life premiums and
                  the term premiums shall not exceed one-fourth (1/4) of the
                  aggregate Employer Contributions allocated to any Participant.

12.03    GENERAL PROVISIONS:
         The investment and administration of a Participant's insurance account
         shall be subject to the following provisions:

         (a)      All Contracts and the insurers issuing such Contracts shall be
                  authorized to act in the state of the situs of the Trust.

         (b)      Any life insurance Contract shall be of the type commonly
                  known as "ordinary life", "endowment", "retirement income",
                  "universal life", or "term life" Contract. No life insurance
                  Contract shall provide a higher death benefit per dollar of
                  premium than that provided by a Contract of ordinary life
                  insurance, except for any "term life" Contract. If retirement
                  income Contracts are purchased on the life of any Participant,
                  the insurance factor will be considered to be incidental only
                  if

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<PAGE>

                  the death benefit under the Contract does not exceed one
                  hundred times the monthly annuity provided under the Contract.

         (c)      Any annuity Contract shall provide for the payment, commencing
                  at the Participant's Normal Retirement Date, of at least
                  $25.00 per month, or a benefit of equivalent actuarial value.

         (d)      Any life insurance Contract shall provide a death benefit in
                  the face amount of not less than $1,000.

         (e)      The Participant on whose life a Contract may be issued shall
                  sign the application for such Contract and submit to any
                  physical examination as may be required by the insurer.

         (f)      All Contracts shall provide that they are not transferable
                  except by the Trustee; and that in the case of any other
                  holder, they may not be sold, assigned, discounted or pledged
                  as collateral for a loan or as security for the performance of
                  an obligation or for any other purpose except to the insurer.
                  All annuity Contracts which are distributed must be
                  nontransferable.

         (g)      All Contracts must provide that the Trustee will be the
                  beneficiary; however, the Trustee shall be required to pay
                  over all Contract proceeds to the Participant's designated
                  Beneficiary in accordance with the distribution provisions of
                  the Plan.

         (h)      All Contracts shall be purchased and held by the Trustee as
                  owner thereof. The Trustee shall exercise the incidents of
                  ownership in such Contracts at the direction of the
                  Participant in accordance with the Plan subject to the
                  following conditions:

                  (1)      Dividends payable on such Contracts shall be applied
                           to reduce the premiums thereon unless the
                           Administrator shall, by notice in writing to the
                           Trustee at the time of the first direction of a
                           contribution under the Plan to the insurance account,
                           direct that all dividends payable on all Contracts to
                           be purchased for the account of all Participants
                           thereafter should accumulate to increase the benefits
                           provided thereunder.

                  (2)      If at any time the amount of contributions by or on
                           behalf of any Participant which is allocated to the
                           insurance account shall be inadequate to pay the
                           premiums then due on any Contract held by the Trustee
                           for the account of such Participant, after reduction
                           of such premiums by any dividends available for
                           premium reduction pursuant to subsection (1) above,
                           the Trustee shall reduce the amount of such Contracts
                           so that the premiums then due shall equal the amount
                           which is available for the payment thereof. The
                           reduction may be made by surrendering a Contract or a
                           portion thereof for its cash surrender value (which
                           shall be transferred by the Trustee to the investment
                           account) or by putting all or a portion of any
                           Contract on a paid-up basis. No extended term
                           coverage shall be elected upon any reduction of
                           premiums.

         (i)      Directions of monies to the insurance account must be
                  accompanied or preceded by written instructions from the
                  Administrator or Participant designating the insurer and
                  selecting the Contracts to be purchased. In the absence of
                  such instructions, no monies shall be allocated to the
                  insurance account. Amounts allocated to the insurance account
                  with respect to each Participant shall, in the absence of
                  express instructions by the Participant to the contrary, be
                  first used to

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<PAGE>

                  pay the premiums then due on any Contracts then in effect
                  under the Plan for the account of such Participant. If the
                  amount directed to the insurance account for the account of
                  any Participant should, after the application of the portion
                  thereof (if any) required to pay premiums on any Contracts
                  previously purchased for him, be less than or in excess of the
                  amount required to purchase an initial or additional Contract
                  for his account, the amount which cannot be applied to such
                  purchase shall be allocated to the regular Employer
                  Contribution Account within sixty (60) days after the end of
                  the Plan Year.

         (j)      At or before retirement, and subject to the joint survivor
                  annuity requirements, any life insurance on the life of a
                  Participant shall be either distributed to the Participant or
                  converted to cash to provide retirement income for the
                  Participant. Any benefits arising from such distribution or
                  conversion shall be paid in accordance with the Plan.

         (k)      The terms of any annuity Contract purchased and distributed by
                  the Plan to a Participant or Spouse shall comply with the
                  requirements of this Plan. In the event of any conflict
                  between the terms of the Plan and the provisions of any
                  Contract hereunder, the terms of the Plan shall control.

12.04    INSURANCE AS GENERAL INVESTMENT:
         If directed by the Administrator, the Trustee shall have the authority
         to apply for and pay premiums on life insurance policies for the
         benefit of the Trust Fund as a whole, and such Contracts may be on the
         lives of any person in whom there is an insurable interest, including
         Participants. Any such Contracts held for the benefit of the Trust Fund
         as a whole shall be treated as investments of the Trust and the cash
         value thereof shall be used in valuing the Trust and all premiums paid
         thereon by the Trustee shall be charged to the trust assets as a whole
         and not to any specific accounts. All dividends, death benefits and
         other payments actually received by the Trustee by reason of such
         Contracts shall be credited to the Trust and allocated the same as
         proceeds derived from the sale of any other assets held thereunder.

12.05    INSURANCE COMPANY NOT A PARTY:
         If the Trustee shall be directed to purchase a life insurance,
         retirement income or annuity Contract from an insurance company, no
         such insurance company shall be deemed a party to this Plan and Trust,
         nor shall such insurance company have any obligation to determine that
         any person with respect to whom the Trustee makes an application for a
         Contract is, in fact, eligible for benefits or participation under this
         Plan. The insurance company shall have no obligation to determine any
         fact, the determination of which is necessary or desirable for the
         proper issuance of such Contracts, and shall be fully protected in
         acting upon any advice, representation or other instrument executed by
         the Trustee. In no event shall the insurance company be responsible for
         any lack or failure of proper authority in the establishment of the
         Plan or Trust, or for any acts of any person or of the Employer in the
         establishment or maintenance thereof.

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<PAGE>

                                  ARTICLE XIII
                                EXCLUSIVE BENEFIT

13.01    EXCLUSIVE BENEFIT:
         Except as provided in this Article, the assets of this Plan shall not
         inure to the benefit of the Employer and shall be held for the
         exclusive purpose of providing benefits to Participants, Former
         Participants, and their Beneficiaries, and defraying the reasonable
         expenses of administering the Trust Fund.

13.02    MISTAKE OF FACT:
         Any contribution which is made by the Employer under a mistake of fact
         shall be returned to the Employer within one year of the contribution.

13.03    REQUIREMENT OF QUALIFICATION:

         (a)      All contributions made by the Employer under this Plan are
                  conditioned upon the initial qualification of the Plan under
                  section 401 of the Code. In the event that the Commissioner of
                  Internal Revenue determines that the Plan is not initially
                  qualified under the Code, any contribution made incident to
                  that initial qualification by the Employer must be returned to
                  the Employer within one year after the date the initial
                  qualification is denied, but only if the application for the
                  qualification is made by the time prescribed by law for filing
                  the Employer's return for the taxable year in which the Plan
                  is adopted, or such later date as the Secretary of the
                  Treasury may prescribe.

         (b)      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.

13.04    REQUIREMENT OF DEDUCTIBILITY:
         All contributions made by the Employer under this Plan are conditioned
         upon the deductibility of such contributions under section 404 of the
         Code, as amended. To the extent that a deduction of any contribution is
         disallowed, such contribution (to the extent disallowed) shall be
         returned to the Employer within one year after the date of
         disallowance.

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                                   ARTICLE XIV
                        AMENDMENT, TERMINATION AND MERGER

14.01 AMENDMENT:

         (a)      Plan Data, Inc., as the Sponsor of this regional prototype
                  plan, may amend any part of the plan document or the Adoption
                  Agreement.

         (b)      The Employer reserves the right at any time, and from time to
                  time, to discontinue making contributions to the Trust Fund,
                  or to amend any and all of the provisions of this Plan and
                  Trust, or to terminate or partially terminate the Plan and
                  Trust. The Employer may (1) change the choice of options in
                  the Adoption Agreement, (2) add overriding language in the
                  Adoption Agreement when such language is necessary to satisfy
                  section 415 or section 416 of the Code because of the required
                  aggregation of multiple plans, and (3) 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 individually designed. An Employer that
                  amends the Plan for any other reason, including a waiver of
                  the minimum funding requirement under section 412(d) of the
                  Code, will no longer participate in this regional prototype
                  plan and will be considered to have an individually designed
                  plan.

         (c)      No part of the Trust Fund shall, by reason of any suspension,
                  amendment, termination or partial termination, be used for or
                  diverted to purposes other than the exclusive benefit of the
                  Participants, Former Participants and Beneficiaries. No
                  suspension, amendment, termination or partial termination may
                  retroactively change or deprive any Participant, Former
                  Participant or Beneficiary of rights already accrued under the
                  Plan or eliminate an optional form of benefit, except insofar
                  as such amendment is necessary to preserve the qualification
                  and tax exemption of the Trust pursuant to sections 401(a) and
                  501(a) of the Code, or to the extent permitted under section
                  412(c)(8) of the Code, or to comply with any applicable
                  provision of law. For purposes of this paragraph, a Plan
                  amendment which has the effect of decreasing a Participant's
                  account balance or eliminating an optional form of benefit
                  with respect to service before the amendment shall be treated
                  as reducing an accrued benefit. If the vesting schedule of the
                  Plan is amended, in the case of an Employee who is a
                  Participant as of the later of the date such amendment is
                  adopted or the date it becomes effective, the Vested
                  Percentage (determined as of such date) of such Employee's
                  Employer-derived accrued benefit will not be less than the
                  percentage computed under the Plan without regard to such
                  amendment. No amendment shall affect the terms of payment or
                  the value of any life insurance policies already issued as
                  computed to the date of such amendment, and no such amendment
                  shall deprive the insurer of any of its exemptions with
                  respect to its policies and annuities. No amendment shall
                  increase the duties of the Trustee or otherwise adversely
                  affect the Trustee unless the Trustee agrees thereto in
                  writing.

         (d)      If the Plan's vesting schedule is amended, or the Plan is
                  amended in any way which directly or indirectly affects the
                  computation of the Participant's Vested Percentage, each
                  Participant with at least three (3) Years of Service with the
                  Employer may elect, within a reasonable period after the
                  adoption of the amendment, to have his Vested Percentage
                  computed under the Plan without

                                       89
<PAGE>

                  regard to such amendment or change. For Participants who do
                  not have at least 1 hour of service in any Plan Year beginning
                  after December 31, 1988, the preceding sentence shall be
                  applied by substituting "5 Years of Service" for "3 Years of
                  Service" where such language appears. If a Participant fails
                  to make such election, then such Participant shall be subject
                  to the amended vesting provisions. The period during which the
                  election may be made shall commence with the date the
                  amendment is adopted and shall end on the later of:

                  (1)      Sixty (60) days after the amendment is adopted;

                  (2)      Sixty (60) days after the amendment becomes
                           effective; or

                  (3)      Sixty (60) days after the Participant is issued
                           written notice of the amendment by the Employer.

14.02    PLAN TERMINATION:
         Upon complete discontinuance of Employer contributions or termination
         of the Plan, each Participant's Account shall become fully vested and
         nonforfeitable. Upon termination of the Plan with respect to a group of
         Employees which constitutes a partial termination of the Plan, the
         Participant's Account of each Employee affected shall be fully vested
         and nonforfeitable.

14.03    DISTRIBUTION UPON PLAN TERMINATION:
         Upon termination, partial termination, or complete discontinuance of
         contributions, the Administrator shall instruct the Trustee to
         determine the value of the Trust Fund and to adjust the Participants'
         Accounts. The Administrator shall thereupon instruct the Trustee
         whether currently to distribute the entire amount of each Participant's
         Account required to be fully vested as a result of such termination,
         partial termination, or discontinuance; or whether to distribute
         therefrom as if the Plan had continued; or whether currently to
         distribute the balance of certain of those accounts, and distribute the
         balance of others as if the Plan had continued; or whether to make
         distributions after the complete discontinuance of contributions, or
         termination, or partial termination of the Plan, but prior to the time
         when distributions would have been made had the Plan continued. The
         Administrator shall, in all events, exercise its discretion under this
         section 14.03 in a non-discriminatory manner. Any distribution
         hereunder shall be made in accordance with the provisions of Article
         VII as if the Participant had terminated employment. The Trust shall
         continue in effect until the Trustee shall have completed the
         distribution of the assets of the Trust Fund, and the accounts of the
         Trustee have been settled.

14.04    MERGER:
         In the event that the Plan is merged or consolidated with, or the
         assets or liabilities of the Trust Fund are transferred to any other
         plan, each Participant shall have a benefit immediately after such
         merger, consolidation or transfer which is equal to or greater than the
         benefit he would have been entitled to receive immediately before such
         merger, consolidation or transfer. The amount of such benefit shall be
         determined by comparing the benefit to which the Participant would have
         been entitled had the Plan terminated immediately prior to the merger,
         consolidation or transfer to the benefit to which the Participant would
         have been entitled had the Plan terminated immediately after the
         merger, consolidation or transfer. However, the Plan is not considered
         terminated as a result of the merger, consolidation or transfer and the
         full vesting requirement of section 14.02 does not apply solely because
         of the merger, consolidation or transfer unless the Plan is merged
         with, consolidated with or transferred to a defined benefit pension
         plan.

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<PAGE>

                                   ARTICLE XV
                                  MISCELLANEOUS

15.01    THIS PLAN IS NOT AN EMPLOYMENT CONTRACT:
         Neither the adoption of the Plan by the Employer, nor any action of the
         Employer or the Trustee under this Plan, nor the issuance of any
         insurance policy, nor the payment of any benefits, shall be construed
         to confer upon any person any legal right to be continued as an
         Employee of the Employer or any affiliated or related employer. All
         Employees shall be subject to discharge to the same extent as they
         would have been had this Plan never been adopted.

15.02    LIMITATIONS ON THE OBLIGATIONS OF THE EMPLOYER:
         The Employer assumes no obligations under the Plan, except those
         specifically stated in this Plan. No person shall have any right to
         participate in profits by reason of this Plan, except to the extent
         expressly set forth herein. The Employer shall be under no legal
         obligation to make any contributions to the Trust Fund, except as
         expressly provided herein.

15.03    AGREEMENT BINDING:
         The Plan (including any and all amendments hereto) shall be binding
         upon the Employer, its successors and assigns, and upon the
         Participants and their Beneficiaries and their respective heirs,
         executors, administrators, personal representatives and all persons
         claiming by, under, or through any of them.

15.04    ASSIGNMENT, ALIENATION, OR ENCUMBRANCE:
         No interest, right or claim in or to any part of the Trust Fund or any
         payment therefrom may be assigned, alienated or encumbered, either
         voluntarily or involuntarily, and any attempt to do so shall be null
         and void. The preceding sentence shall also apply to the creation,
         assignment, or recognition of a right to any benefit payable with
         respect to a Participant pursuant to a domestic relations order, unless
         such order is determined to be a qualified domestic relations order as
         defined in section 414(p) of the Code. A domestic relations order which
         is entered into before January 1, 1985, shall be treated as a qualified
         domestic relations order if payment of benefits pursuant to the order
         has commenced as of such date, and may be treated as a qualified
         domestic relations order if payment of benefits has not commenced as of
         such date, even though the order does not satisfy the requirements of
         section 414(p). The Administrator shall determine whether any domestic
         relations order received by the Plan is a qualified domestic relations
         order described in section 414(p) of the Code and shall advise the
         Trustee in writing of its determination within a reasonable time after
         the receipt of the order.

15.05    RETROACTIVE EFFECT:
         The Employer may adopt this Plan to restate an existing plan to comply
         with any requirements of the Tax Reform Act of 1986 (Pub. L. 99-514),
         the Omnibus Budget Reconciliation Act of 1986 (Pub. L. 99-509), and the
         Omnibus Budget Reconciliation Act of 1987 (Pub. L. 100-23) that are
         effective for Plan Years beginning before January 1, 1989. In such
         case, notwithstanding the retroactive effective date of this Plan
         specified in the Adoption Agreement, the provisions of such existing
         plan shall remain operative for Plan Years beginning before January 1,
         1989, and only those provisions of this Plan required to be effective
         for such prior Plan Years shall be retroactively effective.

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<PAGE>

15.06    CONSTRUCTION:
         Whenever in the language of the Plan the masculine gender is used, it
         shall be deemed equally to refer to the feminine gender. Unless
         otherwise indicated, the words "hereof," "herein," and other similar
         compounds of the word "here" shall mean and refer to the entire Plan,
         and not to any particular provision or section.

15.07    HEADINGS:
         The headings of Articles and sections are included solely for
         convenience of reference, and if there be any conflict between such
         headings and the text of the Plan, the text shall control.

15.08    GOVERNING LAW:
         Except as superseded by federal law, this Plan shall be governed by the
         laws of the State of Texas as to all matters of construction, validity,
         effect and performance.

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                                   ARTICLE XVI
                             PARTICIPATING EMPLOYERS

16.01    ADOPTION BY OTHER EMPLOYERS:
         Notwithstanding anything herein to the contrary, with the consent of
         the Employer and Trustee, any other corporation or entity (provided an
         Owner-Employee of such entity does not participate in the Plan for Plan
         Years beginning before January 1, 1984), whether an affiliate or
         subsidiary or not, may adopt this Plan and all of the provisions
         hereof, and participate herein and be known as a Participating
         Employer, by signing a duplicate of the signature page of the Adoption
         Agreement, which will then be attached to the Adoption Agreement.

16.02    REQUIREMENTS OF PARTICIPATING EMPLOYERS:

         (a)      Each such Participating Employer shall be required to use the
                  same Trustee as provided in this Plan.

         (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.

         (c)      The transfer of any Participant from or to an Employer
                  participating in this Plan, whether he be an Employee of the
                  Employer or a Participating Employer shall not affect such
                  Participant's rights under the Plan, and all amounts credited
                  to such Participant's Account as well as his accumulated
                  service time with the transferor or predecessor, and his
                  length of participation in the Plan, shall continue to his
                  credit.

         (d)      (1)      Money Purchase Pension Plan - All rights and values
                           forfeited by termination of employment shall inure
                           only to the benefit of the Participating Employer by
                           which the forfeiting Participant was employed, except
                           if the Forfeiture is for an Employee whose Employer
                           is a member of an affiliated or controlled group,
                           then said Forfeiture shall be apportioned to the
                           Participating Employers who are members of the
                           affiliated or controlled group and be used to reduce
                           contributions to the Plan. Should an Employee of one
                           ("First") Employer be transferred to an associated
                           ("Second") Employer (the Employer, an affiliate or
                           subsidiary), such transfer shall not cause his
                           Participant's Account balance (generated while an
                           Employee of "First" Employer) in any manner, or by an
                           amount to be forfeited. Such Employee's Participant's
                           Account balance for all purposes of the Plan,
                           including length of service, shall be considered as
                           though he had always been employed by the "Second"
                           Employer and as such had received contributions,
                           Forfeitures, earnings or losses, and appreciation or
                           depreciation in value of assets totaling amount so
                           transferred.

                  (2)      Profit Sharing Plan - All rights and values forfeited
                           by termination of employment shall inure only to the
                           benefit of the Participants of the Participating
                           Employer by which the forfeiting Participant was
                           employed, except if the Forfeiture is for an Employee
                           whose Employer is a member of an affiliated or
                           controlled group, then said Forfeiture shall be
                           allocated

                                       93
<PAGE>

                           to all Employer Profit Sharing Contribution Accounts
                           of Participating Employers who are members of the
                           affiliated or controlled group. Should an Employee of
                           one ("First") Employer be transferred to an
                           associated ("Second") Employer (the Employer, an
                           affiliate or subsidiary), such transfer shall not
                           cause his Participant's Account balance (generated
                           while an Employee of "First" Employer) in any manner,
                           or by any amount to be forfeited. Such Employee's
                           Participant's Account balance for all purposes of the
                           Plan, including length of service, shall be
                           considered as though he had always been employed by
                           the "Second" Employer and as such had received
                           contributions, Forfeitures, earnings or losses, and
                           appreciation or depreciation in value of assets
                           totaling amount so transferred.

         (e)      Any expenses of the Trust which are to be paid by the Employer
                  or by the Trust Fund shall be paid by each Participating
                  Employer in the same proportion that the total amount standing
                  to be credit of all Participants employed by such Employer
                  bears to the total standing to the credit of all Participants.

16.03    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 the purpose 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 the contrary, the word "Employer" shall be deemed to include
         each Participating Employer as related to its adoption of the Plan.

16.04    EMPLOYEE TRANSFERS:
         It is anticipated that an Employee may be transferred between
         Participating Employers, and in the event of any such transfer, the
         Employee involved shall carry with him his accumulated service and
         eligibility. 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.

16.05    PARTICIPATING EMPLOYERS CONTRIBUTION:
         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. On the basis
         of the information furnished by the Administrator, the Trustee shall
         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 Employer shall immediately notify the Trustee
         thereof.

16.06    AMENDMENT:
         Amendment of this Plan by the Employer at any time when there shall be
         a Participating 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.

                                       94
<PAGE>

16.07    DISCONTINUANCE OF PARTICIPATION:
         Any Participating Employer shall be permitted to discontinue or revoke
         its participation in the Plan. 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 as shall have been designated by such Participating
         Employer, in the event that it has established a separate qualified
         plan for its Employees. If no successor is designated, the Trustee
         shall retain such assets for the Employees of said Participating
         Employer pursuant to the provisions of Article X hereof. In no such
         event shall any part of the corpus or income of the Trust as it relates
         to such Participating Employer be used for or diverted for purposes
         other than for the exclusive benefit of the Employees of such
         Participating Employer.

16.08    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.

                                       95
<PAGE>

                            AMENDMENT NUMBER ONE

                                   to the

                     PLAN DATA, INC. REGIONAL PROTOTYPE
                        PROFIT SHARING PLAN AND TRUST
                         WITH EMPLOYEE CONTRIBUTIONS
                         ---------------------------
                                 (PLAN 001)

WHEREAS, Plan Data, Inc. is the Sponsor of the Plan Data, Inc. Regional
Prototype Profit Sharing Plan and Trust With Employee Contributions (Plan 001)
(the "Plan"), and

WHEREAS, Section 14.01(a) of the Plan provides that the Sponsor may amend any
part of the Plan, and

WHEREAS, recent federal regulations have required certain amendments to the
Plan,

NOW, THEREFORE, the Plan is amended as follows:

1.     The in-service distribution provisions are amended by adding a new
       paragraph to section 7.14 as follows:

       The provisions of this paragraph are effective as of the first day of the
       first plan year beginning on or after December 12, 1994, or, if later, 90
       days after December 12, 1994. 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
       section 414(l) of the Internal Revenue Code, to this Plan from a money
       purchase pension plan qualified under section 401(a) of the Internal
       Revenue Code (other than any portion of those assets and liabilities
       attributable to voluntary employee contributions).

2.     The provisions for eligibility upon reemployment are amended, effective
       December 12, 1994, by adding a new section 2.03(g) as follows:

       (g)    Notwithstanding any provision of this Plan to the contrary,
              contributions, benefits and service credit with respect to
              qualified military service will be provided in accordance with
              414(u) of the Internal Revenue Code.

<PAGE>

3.     The provisions for loans to participants are amended, effective December
       12, 1994, by adding a new section 11.02(l) as follows:

       (l)    Loan repayments will be suspended under this Plan as permitted
              under section 414(u) of the Internal Revenue Code for any period
              during which the Participant performs services in the uniformed
              services (as defined in chapter 43 of title 38, United States
              Code).

Signed this 16 day of June, 1997.

                                       PLAN DATA, INC.

                                       By:         /s/ John McGlothlin
                                          -------------------------------------
                                               John McGlothlin, President

<PAGE>

                       PLAN DATA, INC. REGIONAL PROTOTYPE
                          PROFIT SHARING PLAN AND TRUST

                           WITH EMPLOYEE CONTRIBUTIONS

                                   (PLAN 001)

                       NON-STANDARDIZED ADOPTION AGREEMENT

The undersigned Employer hereby adopts a profit sharing plan in the form of the
Plan Data, Inc. Regional Prototype Profit Sharing Plan and Trust With Employee
Contributions, which is attached hereto, and agrees that the following
definitions, elections and terms shall be part of such Plan and Trust:

1.       Name and address of Employer:

         Pinnacle Global Group, Inc.
         ______________________________________________________________________
         5599 San Felipe, Suite 555
         ______________________________________________________________________
         Houston, TX  77056
         ______________________________________________________________________

2.       Employer Identification Number:   76-0583569
                                         ______________________________________
         Plan Number:   001
                     __________

3.       Other employers authorized to adopt the same Plan:

         Pinnacle Management & Trust Co.; Spires Financial, L.P.; Sanders,
         Morris, Harris, Inc.; Energy Recovery Resources, Inc.
         ______________________________________________________________________

         ______________________________________________________________________

4.       Name of Plan:  Pinnacle Global Group, Inc. 401(k) Plan
                       ________________________________________________________

         ______________________________________________________________________

5. Name(s) and address(es) of Trustee(s):

         ( X )   a.  The following person(s) or entity is (are) named as
                     Trustee(s) (enter name and address):

                     Pinnacle Management & Trust Co.
                     __________________________________________________________
                     5599 San Felipe, Suite 300
                     __________________________________________________________
                     Houston, Texas  77056
                     __________________________________________________________

         (   )   b. The Employer names Founders Trust Company as Trustee
                    and elects that the Trust will be the Founders Trust Company
                    Prototype Plan Collective Trust and hereby accepts all the
                    terms and provisions thereof. The provisions of the trust
                    agreement in Article X of the plan document will not apply
                    with respect to this Plan unless the Employer elects below
                    to appoint a second Trustee for this Plan:

<PAGE>

         (  )    i. No second Trustee is appointed. Article X of the plan
                    document does not apply.

         (  )   ii. The Employer designates that the assets of the Trust
                    will be divided with a portion to be determined by the
                    Employer held in the Founders Trust Company Prototype Plan
                    Collective Trust and a portion held by the following
                    person(s) or entity as a second Trustee under the provisions
                    of Article X of the plan document (enter name and address of
                    second Trustee):

                    __________________________________________________________

                    __________________________________________________________

                    __________________________________________________________

         (  )    c. The following person(s) or entity is (are) named as
                    Trustee(s) (enter name and address), the provisions of the
                    trust agreement in Article X of the plan document will not
                    apply with respect to this Plan, and the provisions of the
                    trust shall be set forth in a separate trust document:

                    __________________________________________________________

                    __________________________________________________________

                    __________________________________________________________

6.       Plan Administrator:

         ( X )   a.  Employer

         (   )   b. A Committee appointed by the Employer pursuant to the
                    provisions of section 9.03 of the Plan

         (   )   c.
                   ____________________________________________________________

7.       Employer has completed and signed this Adoption Agreement in order to:

         (   )   a. establish a new plan. The effective date of the Plan is
                    ______________________________ , __________.

         (   )   b. restate a plan previously adopted by the Employer in
                    the form of this Plan. The effective date of this
                    restatement is ______________, ________. The original
                    effective date of the plan was _______________, ________.

         (   )   c. restate a plan previously adopted by the Employer as a
                    master or prototype plan, thereby canceling participation in
                    such master or prototype plan. The effective date of this
                    restatement is _____________________, _______. The original
                    effective date of the plan was
                    ______________________________, ________.

         (   )   d. amend a plan previously adopted by the Employer by
                    making a different choice in the Adoption Agreement. The
                    effective date of this amendment is ______________, _______.
                    The original effective date of the plan was
                    ___________________, _________ .

                                       2
<PAGE>

         ( X ) e. merge, amend and restate the Sanders Morris Mundy, Inc.
               401(k) Plan and the Pinnacle Global Group, Inc. 401(k) Plan
               into the Pinnacle Global Group, Inc. 401(k) Plan.

               The effective date of the merger is May 1, 2000, and the
               effective date of the restatement is May 1, 2000. The original
               effective date of the surviving plan was January 1, 1993.

         (   ) f. restate a plan previously adopted by the Employer as a
               wasting trust to which no further contributions will be allowed
               or required. The effective date of this restatement is
               ____________, ________. The original effective date of the plan
               was _______________, ________.

8.       The Employer's Taxable Year is:

         ( X )   a.  the calendar year.

         (   )   b.  the twelve-consecutive month period beginning on __________
                     and ending on _____________.

9.       a.       The Plan Year is:

         ( X )    i.  the calendar year.

         (   )    ii. the twelve-consecutive month period beginning on
                      ______________ and ending on _____________________.

         b.       The initial/amended Plan Year is:

         ( X )    i.  the period specified in Item 9.a.

         (   )    ii. the shorter period beginning on ____________________, ____
                      and ending on _________________________, _______.

10.      a.       The Limitation Year is:

         ( X )   i.  the calendar year.

         (   )   ii. the twelve-consecutive month period beginning on __________
                     and ending on __________.

         b.       The initial/amended Limitation Year is:

         ( X )    i.  the period specified in Item 10.a.

         (   )    ii. the shorter period beginning on ____________, ________,
                      and ending on ___________, ________.

11. Valuation Date(s) is (are):

         (   )     a. The last day of the Plan Year.

         (   )     b. The last day of the sixth and twelfth months of
                      the Plan Year.

                                       3
<PAGE>

         (   )   c. The last day of the third, sixth, ninth, and twelfth months
                    of the Plan Year.

         (   )   d. The last day of the following months of the Plan Year: .
                    ________________________________________________________.

         ( X )   e. Each business day (daily).

12.      ELIGIBLE EMPLOYEES

         The Employer extends eligibility under the Plan to all Employees
         except:

         (   )   a. Employees included in a unit of Employees covered by a
                    Collective Bargaining Agreement.

         ( X )   b.  Nonresident Aliens.

         (   )   c. employees of the following employer(s) aggregated with
                    Employer under section 414(b), (c) or (m) of the Code:
                    ________________________________________________________.

         ( X  )   d.  other [SPECIFY]:  leased employees.

         (    )   e.  No exclusions.

13.      ELIGIBILITY REQUIREMENTS

         An otherwise eligible Employee must complete the following minimum age
         and service requirements before becoming eligible to participate in the
         Plan:

         a.   If elected below, the age and service requirements specified must
              be satisfied for an Employee to become eligible for any and all
              types of benefits under this Plan:

              (   )   i.   An Employee must have attained age _____________.**
              (   )   ii.  An Employee must have completed ____________
                           Year(s) of Service.*
              (   )   iii. No age or service requirement.
              ( X )   iv.  Not applicable (see b. below).

         b.   If a general eligibility requirement has not been selected in a.
              above, then an Employee must satisfy the following age and service
              requirements for purposes of eligibility to share in each of the
              contributions listed:

<TABLE>
<CAPTION>
                                                               SERVICE*            AGE**
                  CONTRIBUTION                                REQUIREMENT       REQUIREMENT
                  ------------                                -----------       -----------
<S>                                                                 <C>               <C>
              Employee Elective Deferral and
                 Employer Qualified Non-Elective                    0                 21
              Employee Post-Tax Voluntary                          N/A                N/A
              Employer Profit Sharing                              N/A                N/A
              Employer Matching and
                 Employer Qualified Matching                        0                 21
              Employee Rollover/Transfer                            0                  0
</TABLE>

                                       4
<PAGE>

              *   THE SERVICE REQUIREMENT FOR EMPLOYEE ELECTIVE DEFERRAL
                  CONTRIBUTIONS AND EMPLOYER QUALIFIED NON-ELECTIVE
                  CONTRIBUTIONS CANNOT EXCEED 1 YEAR OF SERVICE. THE SERVICE
                  REQUIREMENT FOR ANY OTHER PURPOSE CANNOT EXCEED 1 YEAR UNLESS
                  THE PLAN PROVIDES A NONFORFEITABLE RIGHT TO 100% OF THE
                  PARTICIPANT'S ACCOUNT BALANCE DERIVED FROM EMPLOYER
                  CONTRIBUTIONS AFTER NOT MORE THAN 2 YEARS OF SERVICE IN WHICH
                  CASE UP TO 2 YEARS IS PERMISSIBLE. 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.

              **  THE AGE REQUIREMENT CANNOT EXCEED AGE 21.

         c.   If elected below, the age and service requirements described for
              each purpose above are waived for Employees in the employ of the
              Employer on the later of the Effective Date or the Entry Date
              selected in item 17.b.i. (if applicable) and who are members of
              the eligible class of Employees.

              i.  Service requirements:

                  (   )    A.  are waived initially.
                  ( X )    B.  are not waived initially.

              ii. Age requirements:

                  (   )    A.  are waived initially.
                  ( X )    B.  are not waived initially.

14.      SERVICE

         Service under the Plan shall be computed on the basis of the method
         selected below:

         ( X  )   a.  on the basis of Hours of Service completed.
         (    )   b.  on the basis of Regular Time Hours completed.
         (    )   c.  on the basis of elapsed time, as provided for in section
                      1.121(b) of the Plan.

15.      HOURS OF SERVICE

         If Item 14.a. or 14.b. is elected, Hours of Service shall be credited
         on the basis of the method indicated below.  The method selected will
         be applied to all Employees.

         ( X  )   a.  on the basis of Hours of Service for which an Employee is
                      paid or entitled to payment.

         (    )   b.  on the basis of Regular Time Hours for which an Employee
                      is paid or entitled to payment.

         (    )   c.  on the basis of days worked:  An Employee shall be
                      credited with ten (10) Hours of Service if, under section
                      1.71 of the Plan, such Employee would be credited with at
                      least one Hour of Service during the day.

         (    )   d.  on the basis of weeks worked:  An Employee shall be
                      credited with forty-five (45) Hours of Service if, under
                      section 1.71 of the Plan, such Employee would be credited
                      with at least one Hour of Service during the week.

         (    )   e.  on the basis of semi-monthly payroll periods:  An
                      Employee shall be credited with ninety-five (95) Hours
                      of Service if, under section 1.71 of the Plan, such
                      Employee would be credited with at least one Hour of
                      Service during the semi-monthly payroll period.

                                       5
<PAGE>

         (    )   f.  on the basis of months worked:  An Employee shall be
                      credited with one hundred-ninety (190) Hours of Service
                      if, under section 1.71 of the Plan, such Employee would
                      be credited with at least one Hour of Service during the
                      month.

         (    )   g.  Not applicable (elapsed time only).

16.      PREDECESSOR EMPLOYER SERVICE
         Service for eligibility and vesting purposes will include:

         ( X  )   a.  All Years of Service with the following named predecessor
                      employer(s): Sanders Morris Mundy, Inc.; Harris, Webb &
                      Garrison, Inc.; Tanknology Corporation International;
                      Ustman Industries, Inc.; Tanknology Worldwide, Inc.;
                      Tanknology Environmental Services, Inc.; Mankuff, Inc.;
                      Tanknology Engineered Systems, Inc.; TEI, Inc.

         (    )   b.  Years of Service with the following named predecessor
                      employer(s) during the time a qualified plan was
                      maintained.

                      --------------------------------------------------------
         (    )   c.  No predecessor employer service credit.

         (    )   d.  Not applicable (no predecessor employer).

17.      ENTRY DATE

         a.   Entry Date for an eligible Employee (as determined under 12.
              above) who has completed the eligibility requirements) as
              determined under 13. above) will be:

              (   )   i.   the first day of the Plan Year or the first day of
                           the seventh month of the Plan Year, coincident with
                           or next following the date the Employee satisfies
                           the eligibility
                           requirements.

              (   )   ii.  the first day of the Plan Year coincident with or
                           next following the date the Employee satisfies the
                           eligibility requirements.  [THE AGE REQUIREMENT OF
                           ITEM 13 MAY NOT EXCEED 20 1/2.  THE SERVICE
                           REQUIREMENT OF ITEM 13 MAY NOT EXCEED 6 MONTHS.]

              ( X )   iii. the first day of the month coincident with or next
                           following the date the Employee satisfies the
                           eligibility requirements.

              (   )   iv.  the first day of the Plan Year in which the Employee
                           satisfies the eligibility requirements.

              (   )   v.   the Employee's date of employment.

              (   )   vi.  the first day of each of the following months of the
                           Plan Year:

                           ---------------------------------------------------.

         b.   Notwithstanding the option selected in a. above, the following
              exception(s) apply with respect to the Entry Date:

              (   )   i.   an employee who has completed the eligibility
                           requirements as of______________________ will be
                           eligible to begin participation on that date.

                                       6
<PAGE>

              ( X )   ii.  notwithstanding the option selected above, if an
                           Employee is eligible to make a Rollover/Transfer
                           Contribution, his Entry Date will be the earlier of
                           the date the Rollover/Transfer Contribution is made
                           or the Entry Date selected above.

              (   )   iii. No exceptions.

18.      COMPENSATION

         a.   Compensation for a Participant will be all of the Participant's:

              (   )   i.   Compensation as defined for the Wages, Tips and
                           Other Compensation Box on Form W-2, except for any
                           Self-Employed individual covered under the plan, in
                           which case Compensation shall mean Earned Income.

              ( X )   ii.  Compensation as defined in Section 3401(a).

              (   )   iii. Compensation as defined for the section 415 safe
                           harbor.

         b.   If elected below, Compensation shall include Employer
              contributions made pursuant to a salary reduction agreement which
              are not includable in the gross income of the employee under the
              following sections of the Code:

              ( X )   i.   Section 125 (Cafeteria plan deferrals).
              ( X )   ii.  Section 402(a)(8) (401(k) deferrals).
              (   )   iii. Section 402(h) (government pick-up contributions).
              (   )   iv.  Section 457.
              (   )   v.   403(b).
              (   )   vi.  no amounts included.

         c. Compensation paid prior to the date the Employee's participation
            under this Plan commenced:

              ( X )   i.   will be included.
              (   )   ii.  will not be included.

         d. The following amounts are excluded from Compensation:

              (   )   i.   Overtime.
              (   )   ii.  All bonuses.
              (   )   iii. Discretionary bonuses only.
              (   )   iv.  Taxable employee benefits.
              (   )   v.   Compensation in excess of $ ______________________.
              (   )   vi.  Other  __________________________________________.
              ( X )   vii. No exclusions (must be elected if allocation is
                           integrated with Social Security).

         NOTE:  If exclusions are elected, the special nondiscrimination rule
         described in the last paragraph of section 1.19(a) of the Plan must be
         satisfied annually.

         e. The Compensation Determination Period is as selected below:

              ( X )   i.   The Plan Year.
              (   )   ii.  The calendar year ending with or within the Plan
                           Year.

                                       7
<PAGE>

19.      EMPLOYEE ELECTIVE DEFERRALS

         (    )   a.  Employee Elective Deferrals are not permitted.

         ( X  )   b.  Employee Elective Deferrals are permitted subject to the
                      following [THE PROVISION TO PERMIT EMPLOYEE ELECTIVE
                      DEFERRALS CANNOT BE MADE EFFECTIVE PRIOR TO THE FIRST DAY
                      OF THE PLAN YEAR IN WHICH THE PROVISION IS ADOPTED]:

                 i.   The minimum allowable deferral per Participant is:

                      ( X  )  A.    No minimum amount.
                      (    )  B.    $_____________per___________(week, etc.).
                      (    )  C.    ____________ % of Compensation.

                 ii.  The maximum allowable deferral is:

                      ( X  )  A.    Maximum permitted under the Code.
                      (    )  B.    $ ___________ per___________  (week, etc.)
                      (    )  C.    ______________% of Compensation.

                 iii. The Participant will be permitted to change the amount of
                      his deferral election effective the beginning of the pay
                      period coincident with or next following the Change
                      Date(s) elected below:

                      (    )  A.    First day of the first month of the Plan
                                    Year.

                      (    )  B.    First day of the first or the seventh month
                                    of the Plan Year.

                      ( X  )  C.    First day of the first, fourth, seventh and
                                    tenth months of the Plan Year.

                      (    )  D.    First day of each month.

                      (    )  E.    Each:__________________________________

                  iv. If a Participant elects to stop his Employee Elective
                      Deferrals at a time other than on a Change Date, he will
                      be permitted to start again on:

                      ( X  )  A.    The Change Date next following the date
                                    Employee Elective Deferrals were stopped.
                      (    )  B.    The Change Date following__________________
                                    after Employee Elective Deferrals were
                                    stopped.

20.      EMPLOYEE POST-TAX VOLUNTARY CONTRIBUTIONS

         ( X  )   a.  Employee Post-Tax Voluntary Contributions are not
                      permitted.

         (    )   b.  Employee Post-Tax Voluntary Contributions are permitted
                      subject to the following:

                  i.  The minimum contribution per Participant is:

                      (    )  A.    No minimum amount.
                      (    )  B.    $ _________ per_________(week, month, etc.)
                      (    )  C.    _____________% of Compensation.

                  ii. The maximum contribution is % of Compensation [NOT TO
                      EXCEED 10%].

                                       8
<PAGE>

                 iii. The Participant will be permitted to change the amount of
                      his Employee Post-Tax Voluntary Contribution election
                      effective the beginning of the pay period coincident with
                      or next following the:

                      (    )  A.    First day of the first month of the Plan
                                    Year.

                      (    )  B.    First day of the first or the seventh month
                                    of the Plan Year.

                      (    )  C.    First day of the first, fourth, seventh and
                                    tenth months of the Plan Year.

                      (    )  D.    First day of each month.

                      (    )  E.    Each: ________________________________

                 iv.  If elected below, a Participant will be permitted to
                      withdraw all or a portion of his Employee Post Tax
                      Voluntary Contribution Account in accordance with the
                      provisions of 7.01(c) of the Plan.

                      (    )  A.    Withdrawals from the Employee Post-Tax
                                    Voluntary Contribution Account are
                                    permitted.

                      (    )  B.    Withdrawals from the Employee Post-Tax
                                    Voluntary Contribution Account are not
                                    permitted.

         (    )   c.  Employee Post-Tax Voluntary Contributions are no longer
                      permitted, but Employee Post-Tax Voluntary Contribution
                      Accounts may be maintained on behalf of Participants who
                      have previously made such contributions.  If elected
                      below, a Participant will be permitted to withdraw all
                      or a portion of his Employee Post-Tax Voluntary
                      Contribution Account in accordance with the provisions
                      of 7.01(c) of the Plan.

                  (   )   i.  Withdrawals from the Employee Post-Tax Voluntary
                              Contribution Account are permitted.

                  (   )   ii. Withdrawals from the Employee Post-Tax Voluntary
                              Contribution Account are not permitted.

21.      EMPLOYER QUALIFIED NON-ELECTIVE CONTRIBUTIONS

         a.   Employer Qualified Non-Elective Contributions will be allocated as
              of the final Valuation Date in a Plan Year on behalf of the
              following Participants:

              (   ) i.   All eligible Participants.

              (   ) ii.  Only eligible Nonhighly Compensated Participants.

              (   ) iii. Only eligible Participants who are not Self-Employed
                         individuals, shareholders or owners (or considered
                         one of these under section 318 of the Code) of the
                         Employer.

              (   ) iv.  Only eligible Participants who are not Self-Employed
                         individuals, shareholders or owners (or considered
                         one of these under section 318 of the Code) of the
                         Employer having an ownership interest of at least
                         _____________% at any time during the Plan Year.

                                       9
<PAGE>

              ( X ) v.   Not applicable (No Employer Qualified Non-Elective
                         Contributions).

         b.   Employer Qualified Non-Elective Contributions for a Plan Year will
              be allocated to all eligible Participants as elected in 21.a above
              except as provided below:

              (   )  i.   Participants who terminated employment during the
                          Plan Year for reasons other than retirement on or
                          after attainment of Normal Retirement Age, death or
                          Disability shall not share in the allocation.

              (   )  ii.  Participants employed on the Valuation Date who did
                          not complete a minimum of Hours of Service during
                          the Plan Year shall not share in the allocation.

              (   )  iii. Participants who terminated employment before the
                          Valuation Date for reasons other than death,
                          Disability or attainment of Normal Retirement Age
                          who did not complete a minimum of_________Hours of
                          Service during the Plan Year shall not share in the
                          allocation.

              (   )  iv.  Participants who terminated employment during the
                          Plan Year for reasons other than retirement on or
                          after attainment of Normal Retirement Age, death or
                          Disability and who had not more than 500 Hours of
                          Service during the Plan Year shall not share in the
                          allocation.

              (   )  v.   No exceptions.

                NOTE:    IF 21.b.i, 21.b.ii, OR 21.b.iii HAS BEEN ELECTED AND
                         THE PLAN FAILS TO SATISFY THE MINIMUM COVERAGE
                         REQUIREMENTS OF CODE SECTION 410(B) OR THE MINIMUM
                         PARTICIPATION REQUIREMENTS OF CODE SECTION 401(a)(26)
                         FOR A GIVEN PLAN YEAR BECAUSE OF THE OPERATION OF THESE
                         EXCEPTIONS, THE PROVISIONS OF SECTION 4.06 OF THE PLAN
                         SHALL APPLY.

22.      EMPLOYER MATCHING CONTRIBUTIONS

         a. If elected below, Employer Matching Contributions will be permitted:

              ( X ) i.  Employer Matching Contributions are permitted.
              (   ) ii. Employer Matching Contributions are not permitted.

         b.   If Employer Matching Contributions are permitted, contributions to
              the following accounts will be eligible to be matched:

              ( X ) i.  Employee Elective Deferral Contributions.
              (   ) ii. Employee Post-Tax Voluntary Contributions.

         c. If Employer Matching Contributions are permitted:

              i.  The amount of the Matching Contribution to be allocated on
                  behalf of any Participant eligible to share in the Employer
                  Matching Contribution will be determined as follows:

                  (   )  A.  _________% of each Participant's Contribution as
                             elected in b. above.

                  ( X )  B.  Declared annually at the discretion of the
                             Employer.

                  (   )  C.  Declared annually at the discretion of the
                             Employer, but with a minimum of______% and a
                             maximum of ______% of each Participant's
                             contribution as elected in b. above.

                                       10
<PAGE>

                  (   )  D.  Declared annually at the discretion of the
                             Employer as a percentage of Compensation
                             to be allocated on behalf of any Participant
                             eligible to share in the Employer
                             Matching Contribution.

             ii.  The Employer Matching Contribution to be made on behalf of
                  any Participant is limited as follows:

                  ( X )  A.  Maximum Employer Matching Contribution per
                             Participant is to be declared annually at
                             the discretion of the Employer.

                  (   )  B.  No limitation.

                  (   )  C.  Employer Matching Contribution to be applied with
                             respect to only the first ______ % of Compensation
                             contributed by the Participant as described in
                             22.b above.

                  (   )  D.  Employer Matching Contribution not to exceed
                             $_______per Participant.

             iii. The Employer Matching Contribution will be allocated as of:

                  (   )  A.  Each Valuation Date.

                  ( X )  B.  The final Valuation Date in the Plan Year.

                  (   )  C.  Each ____________ (Quarter, etc.).

                  (   )  D.  The date the contribution is made to the Trust.

              iv. The Employer Matching Contribution will be allocated on behalf
                  of:

                  ( X )  A.  All eligible Participants.

                  (   )  B.  Only eligible Nonhighly Compensated Participants.

                  (   )  C.  Only eligible Participants who are not sole
                             proprietors, partners, shareholders or owners
                             (or considered one of these under Section 318 of
                             the Code) of the Employer.

                  (   )  D.  Only eligible Participants who ___________________

                             __________________________________________________

         d.   Employer Matching Contributions for a Plan Year shall be allocated
              as of the Valuation Date (as elected in 22.c.iii above) to all
              eligible Participants (as elected in 22.c.iv above) except as
              provided below:

              (   )  i.   Participants who terminated employment during the
                          Plan Year for reasons other than retirement on or
                          after attainment of Normal Retirement Age, death or
                          Disability shall not share in the allocation.

              (   )  ii.  Participants employed on the Valuation Date who did
                          not complete a minimum of _____ Hours of Service
                          during the Plan Year shall not share in the
                          allocation.

              (   )  iii. Participants who terminated employment before the
                          Valuation Date for reasons other than death,
                          Disability or attainment of Normal Retirement Age
                          who did not complete a minimum of _________Hours
                          of Service during the Plan Year shall not share in
                          the allocation.

                                       11
<PAGE>

              (   )  iv. Participants who terminated employment during the
                         Plan Year for reasons other than retirement on or after
                         attainment of Normal Retirement Age, death or
                         Disability and who had not more than 500 Hours of
                         Service during the Plan Year shall not share in the
                         allocation.

              ( X )   v.  No exceptions.

                NOTE: IF  22.d.i, 22.d.ii, OR 22.d.iii HAS BEEN ELECTED AND THE
                          PLAN FAILS TO SATISFY THE MINIMUM COVERAGE
                          REQUIREMENTS OF CODE SECTION 410(B) OR THE MINIMUM
                          PARTICIPATION REQUIREMENTS OF CODE SECTION 401(a)(26)
                          FOR A GIVEN PLAN YEAR BECAUSE OF THE OPERATION OF
                          THESE EXCEPTIONS, THE PROVISIONS OF SECTION 4.06 OF
                          THE PLAN SHALL APPLY.

23.      EMPLOYER QUALIFIED MATCHING CONTRIBUTIONS

         Employer Qualified Matching Contributions will be allocated as of the
         final Valuation Date in a Plan Year on behalf of the following
         Participants who are otherwise eligible to share in the allocation of
         Employer Matching Contributions:

         (    )   a.  All eligible Participants.

         (    )   b.  Only eligible Nonhighly Compensated Participants.

         (    )   c.  Only eligible Participants who are not Self-Employed
                      individuals, shareholders or owners (or considered one
                      of these under section 318 of the Code) of the Employer.

         (    )   d.  Only eligible Participants who are not Self-Employed
                      individuals, shareholders or owners (or considered one
                      of these under section 318 of the Code) of the Employer,
                      and who had an ownership interest of at least ______% at
                      any time during the Plan Year.

         (    )   e.  Only eligible Participants who are not _________________.

                      ________________________________________________________

         ( X  )   f.  Not Applicable (no Employer Qualified Matching
                      Contributions).

24.      EMPLOYER PROFIT SHARING CONTRIBUTIONS

         a. If elected below, Employer Profit Sharing Contributions will be
            permitted:

              (   )   i.  Employer Profit Sharing Contributions are permitted.
              ( X )   ii. Employer Profit Sharing Contributions are not
                          permitted.

         b.   If Employer Profit Sharing Contributions are permitted, the
              allocation of Employer Profit Sharing Contributions and
              Forfeitures:

              (   )  i.   shall be integrated with Social Security.

              (   )  ii.  shall not be integrated with Social Security and
                          shall be allocated in the ratio that each
                          Participant's Compensation bears to the total
                          Compensation of all Participants.

              (   )  iii. shall not be integrated with Social Security and
                          shall be an equal dollar amount for each Participant.

                                       12
<PAGE>

         c.   If Employer Profit Sharing Contributions are permitted and the
              allocation of Employer Profit Sharing Contributions and
              Forfeitures is integrated with Social Security:

              i.  The Integration Level will be:

                  (   )   A.  $ _________ [MAY NOT EXCEED TAXABLE WAGE BASE].

                  (   )   B.  the Taxable Wage Base in effect on the first day
                              of the Plan Year.

                  (   )   C.  ___________ % of the Taxable Wage Base in effect
                              on the first day of the Plan Year [MAY NOT
                              EXCEED 100%].

              ii. The maximum Excess Compensation Percentage will be:

                  (   )   A.  the statutory maximum as described in section
                              1.63 of the Plan.

                  (   )   B.  declared annually at the discretion of the
                              Employer [MAY NOT EXCEED THE STATUTORY
                              MAXIMUM AS DESCRIBED IN SECTION 1.63 OF THE PLAN].

         d.   Employer Profit Sharing Contributions for a Plan Year shall be
              allocated as of the final Valuation Date of the Plan Year to all
              eligible Participants except as provided below:

              (   )  i.  Participants who terminated employment during the
                         Plan Year for reasons other than retirement on or after
                         attainment of Normal Retirement Age, death or
                         Disability shall not share in the allocation.

              (   ) ii.  Participants employed on the Valuation Date who
                         did not complete a minimum of __ Hours of Service
                         during the Plan Year shall not share in the allocation.

              (   ) iii. Participants who terminated employment before the
                         Valuation Date for reasons other than death, Disability
                         or attainment of Normal Retirement Age who did not
                         complete a minimum of Hours of Service during the Plan
                         Year shall not share in the allocation.

              (   ) iv.  Participants who terminated employment during the
                         Plan Year for reasons other than retirement on or after
                         attainment of Normal Retirement Age, death or
                         Disability and who had not more than 500 Hours of
                         Service during the Plan Year shall not share in the
                         allocation.

              (   )  v.  No exceptions.

                 NOTES:

                      (1) ITEM 24.d.ii ABOVE MAY NOT BE CHECKED IF ITEM 27.a.
                          BELOW IS ELECTED. IF ITEM 27.b. BELOW IS ELECTED, THEN
                          ITEM 24.d.ii SHALL APPLY ONLY DURING PLAN YEARS IN
                          WHICH THE PLAN IS NOT TOP-HEAVY.

                      (2) IF 24.d.i, 24.d.ii, OR 24.d.iii HAS BEEN ELECTED AND
                          THE PLAN FAILS TO SATISFY THE MINIMUM COVERAGE
                          REQUIREMENTS OF CODE SECTION 410(b) OR THE MINIMUM
                          PARTICIPATION REQUIREMENTS OF CODE SECTION 401(a)(26)
                          FOR A GIVEN PLAN YEAR BECAUSE OF THE OPERATION OF
                          THESE EXCEPTIONS, THE PROVISIONS OF SECTION 4.06 OF
                          THE PLAN SHALL APPLY.

                                       13
<PAGE>

25.      FORFEITURES

              ( X )   a. Forfeitures not used to restore Participants'
                         Accounts will first be used to reduce Employer Matching
                         Contributions and the balance, if any, will be
                         allocated according to the method elected for the
                         allocation of Employer Profit Sharing Contributions as
                         described in 24. above. If no election has been made in
                         24., forfeitures will be allocated in accordance with
                         section 4.02 of the Plan and will not be integrated
                         with Social Security.

              (   )   b. Forfeitures not used to restore Participants'
                         Accounts will be allocated by the same method as that
                         described for Employer Profit Sharing Contributions. If
                         no election has been made in 24., forfeitures will be
                         allocated in accordance with section 4.02 of the Plan
                         and will not be integrated with Social Security.

26.      EMPLOYEE ROLLOVER/TRANSFER CONTRIBUTIONS

         a.   Employee Rollover Contributions:

              ( X )   i.  will be permitted.
              (   )   ii. will not be permitted.

         b.   Employee Transfer Contributions:

              ( X )   i.  will be permitted.
              (   )   ii. will not be permitted.

27.      TOP-HEAVY STATUS

         Applicability of Top-Heavy Plan provisions:

         (    )  a.   The Plan is deemed to be a Top-Heavy Plan and Article
                      VIII shall apply at all times while this provision is
                      effective.

         ( X  )  b.   Article VIII shall apply only if the Plan is or becomes
                      a Top-Heavy Plan.

28.      TOP-HEAVY MINIMUM ALLOCATION

         a.   If the Employer maintains another plan or plans covering any
              Participant under this Plan, the minimum allocation or benefit
              requirements applicable to Top-Heavy Plans:

              (   )   i. will be met in this Plan. The total of Employer
                         Profit Sharing Contributions, Employer Qualified
                         Non-Elective Contributions and Forfeitures (other than
                         Forfeitures used to reduce Employer Matching
                         Contributions) shall be a minimum of the percentage of
                         Compensation selected below (or such lesser amount as
                         determined under section 8.02 of the Plan): [CHECK ONE]

                    (  ) 3% [IF ALL OTHER PLANS ARE DEFINED CONTRIBUTION PLANS
                            INCLUDED IN A REQUIRED AGGREGATION GROUP].

                    (  ) 4% [IF ANOTHER PLAN IS A DEFINED BENEFIT PLAN
                            INCLUDED IN A REQUIRED AGGREGATION GROUP AND THE
                            HIGHER LIMITATION OF CODE SECTION 415 IS DESIRED
                            WHEN THIS PLAN IS NOT SUPER TOP-HEAVY: NOT SAFE
                            HARBOR].

                    (  ) 5% [IF ANOTHER PLAN IS A DEFINED BENEFIT PLAN
                            INCLUDED IN A REQUIRED AGGREGATION GROUP: SAFE
                            HARBOR].

                                       14
<PAGE>

                    (  ) 7.5% [IF ANOTHER PLAN IS A DEFINED BENEFIT PLAN
                              INCLUDED IN A REQUIRED AGGREGATION GROUP AND
                              THE HIGHER LIMITATION OF CODE SECTION 415 IS
                              DESIRED WHEN THIS PLAN IS NOT SUPER TOP-HEAVY:
                              SAFE HARBOR].

              (   )   ii.  will not be met in this Plan but will be met in the
                           following plan or plans:
                           ____________________________________________________

                           ____________________________________________________

                           There shall be no (0%) required minimum allocation
                           level under this option for this Plan.

              ( X ) iii. Employer does not maintain another Plan. The
                         minimum allocation applicable to a Top-Heavy plan will
                         be 3% (or such lesser amount as determined under
                         section 8.02 of the Plan) and will be allocated to the
                         Participants elected in b. below.

         b.   The minimum allocation selected above will be made to the
              following Participants who are otherwise eligible to share in the
              allocation of the Employer Profit Sharing Contribution:

              (   )   i.  All Participants.
              ( X )   ii. Only Participants who are not Key Employees.
              (   )   iii. Not Applicable (28.a.ii. elected).

29.      TOP-HEAVY ASSUMPTIONS

         ( X  )   a.  Employer has never maintained another plan and the
                      Top-Heavy Valuation Date will be the Determination Date
                      under this Plan.

         (    )   b.  Employer currently maintains or has previously
                      maintained another plan and makes the following
                      selections for purposes of determining the Top-Heavy
                      Ratio:

                      i.  For purposes of establishing present value to compute
                          the Top-Heavy Ratio, any benefit shall be discounted
                          only for mortality and interest based on the
                          following:

                          A.  Interest rate:  ___________ %.
                          B.  Mortality Table: ___________ .

                      ii.  For purposes of computing the Top-Heavy Ratio, the
                           Top-Heavy Valuation Date shall be _____ of each year.

30.      ALLOCATION OF TRUST EARNINGS

         Trust earnings (other than segregated account earnings) shall be
         allocated to the Participants' Accounts as of each Valuation Date
         according to the following basis:

         (   )   a. Participant's Account balance as of the preceding
                    Valuation Date less subsequent distributions, withdrawals,
                    Forfeitures from the account, loans (only if 38.b.i.A. is
                    selected) and insurance premium payments, plus one-half of
                    Employee Rollover/Transfer Contributions if such Employee
                    Rollover/Transfer Contribution was deposited prior to the
                    mid-point of the period commencing on the immediately
                    preceding Valuation Date and ending on the current Valuation
                    Date.

                                       15
<PAGE>

         (   )   b. Participant's Account balance as of the preceding
                    Valuation Date less subsequent distributions, withdrawals,
                    Forfeitures from the account, loans (only if 38.b.i.A. is
                    selected) and insurance premium payments plus one-half of
                    Employee Elective Deferrals, one-half of Employee Post-Tax
                    Voluntary Contributions and one-half of Employee
                    Rollover/Transfer Contributions if such Employee
                    Rollover/Transfer Contribution was deposited prior to the
                    mid-point of the period commencing on the immediately
                    preceding Valuation Date and ending on the current Valuation
                    Date.

         (   )   c. Participant's Account balance as of the preceding
                    Valuation Date less subsequent distributions, withdrawals,
                    Forfeitures from the account, loans (only if 38.b.i.A. is
                    selected) and insurance premium payments plus one-half of
                    Employee Elective Deferrals, one-half of Employee Post-Tax
                    Voluntary Contributions, one-half of Employer Matching
                    Contributions and one-half of Employee Rollover/Transfer
                    Contributions if such Employee Rollover/Transfer
                    Contribution was deposited prior to the mid-point of the
                    period commencing on the immediately preceding Valuation
                    Date and ending on the current Valuation Date.

         ( X )  d. Time-weighted basis which recognizes the
                    Participant's Account balance as of the most recent
                    Valuation Date and the actual dates of any increases or
                    decreases (other than trust earnings) in the Participant's
                    Account.

         (    )   e.  Not applicable (Plan consists of only segregated
                      accounts).

31.      EMPLOYER PROFIT SHARING CONTRIBUTION ACCOUNT VESTING SCHEDULE

         Each Participant's Vested Percentage in his Employer Profit Sharing
         Account shall be determined under the following schedule:

         (    )   a.  Schedule 1:  100% vested at all times.

         (    )   b.  Schedule 2:  100% vested after ______ [NOT TO EXCEED
                      FIVE] Years of Service.

         (    )   c.  Schedule 3:

                      Years of Service          Vested Percentage
                      ----------------          -----------------
                      Less than 2                        0%
                             2                          20%
                             3                          40%
                             4                          60%
                             5                          80%
                             6                         100%

         (    )   d.  Schedule 4:

<TABLE>
<CAPTION>
                      Years of Service          Vested Percentage
                      ----------------          -----------------
<S>                   <C>                        <C>
                      Less than 3                        0%
                             3                          20%
                             4                          40%
                             5                          60%
                             6                          80%
                             7                         100%

                                       16
<PAGE>

         ( X  )   e.  Schedule 5:

                      Years of Service          Vested Percentage
                      ----------------          -----------------
                      Less than 1                           0  %
                             1                             20  %
                             2                             40  %
                             3                             60  %
                             4                             80  %
                             5                            100  %
                             6                            100  %
                             7                            100  %
</TABLE>

                  IF THIS 31.e. IS SELECTED, THE VESTED PERCENTAGE IN ANY YEAR
                  CANNOT BE LESS THAN THE SCHEDULES PROVIDED IN 31.b. OR
                  31.d ABOVE.

         (    )   f.  Notwithstanding the schedule selected above, all
                      Participants as of_______(specify date) will be 100%
                      vested.

         (    )   g.  Pre-Amendment Vesting Schedule:
                      If the vesting schedule has been changed, the vesting
                      schedule prior to amendment as of _____________ was as
                      follows:

                      Years of Service                    Vested Percentage
                      ----------------                    -----------------

32.      EMPLOYER MATCHING CONTRIBUTION ACCOUNT VESTING SCHEDULE
         The Employer Matching Contribution Account shall:

         ( X  )   a.  vest in accordance with the schedule selected in 31.
                      above.
         (    )   b.  be 100% vested at all times.
         (    )   c.  N/A (no Employer Matching Contribution).

33.      TOP-HEAVY VESTING

         Notwithstanding the vesting schedule selected in Item 31 and 32, the
         following vesting schedule shall apply in any Plan Year in which the
         Plan is a Top-Heavy Plan:

         ( X  )   a.  The schedule selected in Item 31 and 32 which already
                      meets the top-heavy requirements (Items 31.a, 31.c, and
                      31.b with 3 or fewer years elected will satisfy the
                      top-heavy requirements).

         (    )   b.  Schedule 2:  100% vested after______[NOT TO EXCEED THREE]
                      Years of Service.

         (    )   c.  Schedule 3:

<TABLE>
<CAPTION>
                      Years of Service           Vested Percentage
                     ------------------         -------------------
<S>                                               <C>
                      Less than 2                         0%
                             2                           20%
                             3                           40%
                             4                           60%
                             5                           80%
                             6                          100%

                                       17
<PAGE>

         (    )   d.  Schedule 4:

                      Years of Service           Vested Percentage
                     ------------------         -------------------
                      Less than 1                         ______% (minimum   0%)
                             1                            ______% (minimum   0%)
                             2                            ______% (minimum 20%)
                             3                            ______% (minimum 40%)
                             4                            ______% (minimum 60%)
                             5                            ______% (minimum 80%)
                             6                             100  %
</TABLE>

34.      VESTING SERVICE

         For purposes of computing a Participant's Vested Percentage, the
         following Years of Service shall not be taken into account:

         (    )  a. Years of Service before an Employee attains age 18.
                    (For a Participant terminating in a Plan Year beginning
                    prior to January 1, 1985, and who performs no service in
                    Plan Years beginning after December 31, 1984, Years of
                    Service before an Employee attains age 22.)

         (    )   b.  Years of Service before the Employer maintained this
                      Plan or a predecessor plan.

         ( X  )   c.  No exclusions.

35.      NORMAL RETIREMENT AGE

         Normal Retirement Age for each Participant shall be age 65 [NOT TO
EXCEED 65].

36.      BENEFIT FORM

         The benefit options under the Plan:

         (    )   a.  shall include a life annuity, which shall be the normal
                      form of retirement benefit.

         (    )   b.  shall include a life annuity, which shall be the normal
                      form of retirement benefit, but only with respect to the
                      following participants:

         ( X  )   c.  shall not include a life annuity.

37.      DISTRIBUTIONS

         If a Participant terminates employment for a reason other than
         retirement on or after the Participant's Normal Retirement Date, death
         or Disability of the Participant, the Participant shall be eligible for
         payment of benefits:

         (    )   a.  as soon as administratively feasible following the first
                      Valuation Date coincident with or next following the date
                      of termination.

         (    )   b.  as soon as administratively feasible following the first
                      Valuation Date after the Participant incurs______ [UP TO
                      FIVE] consecutive one-year Breaks in Service.

         (    )   c.  as soon as administratively feasible following the date
                      of termination.

         ( X  )   d.  as soon as administratively feasible following the end
                      of the month (quarter, etc) in which the date of
                      termination occurs.

                                       18
<PAGE>

38.      PARTICIPANT LOANS

         (    )   a.  The Trustee shall not be authorized to make loans to
                      Participants.

         ( X  )   b.  The Trustee shall, in accordance with the terms of the
                      Plan, be authorized to make loans to Participants subject
                      to the following:

                      i. Interest paid by a Participant on a loan will be
                         credited as follows:

                          ( X )   A. directly to the Participant's Account.
                          (   )   B. Loan interest credited to general trust
                                     fund.

                      ii. The minimum amount for any loan will be:

                          (   )   A. No minimum amount.
                          ( X )   B. $  1,000 ________(not to exceed $1,000).

39.      LIFE INSURANCE OPTION

         a.   If elected below, the Trustee shall be authorized to purchase life
              insurance Contracts on the lives of the Participants.

              (   )   i.  Life insurance purchases shall be authorized.
              ( X )   ii. Life insurance purchases shall not be authorized.

         b. If authorized under Item 39.a., the Trustee shall purchase insurance
only at the direction of:

              (   )   i.  the Plan Administrator.
              (   )   ii. the individual Participant.

40.      DIRECTED INVESTMENTS

         (    )   a.  Participants shall not have the authority to direct the
                      Trustee as to investment of any portion of the
                      Participant's Account.

         ( X  )   b.  Each Participant shall have the authority to direct the
                      Trustee as to investment of the accounts named below in
                      accordance with the guidelines established by the
                      Trustees and the Plan Administrator.

                  ( X )   i.  the entire Participant's Account
                  (   )   ii. the Participants' accounts selected below:

                      (    )   A.     Employer Profit Sharing Account.
                      (    )   B.     Employer Matching Account.
                      (    )   C.     Employer Qualified Matching Account.
                      (    )   D.     Employer Qualified Non-Elective Account.
                      (    )   E.     Employee Elective Deferral Account.
                      (    )   F.     Employee Post-Tax Voluntary Account.
                      (    )   G.     Employee Rollover/Transfer Account.
                      (    )   H.     Employee VDEC Account.

                                       19
<PAGE>

41.      HARDSHIP WITHDRAWALS OF ELECTIVE DEFERRAL CONTRIBUTIONS

         If elected below, the Trustee shall be authorized to make distributions
         to a Participant from the Participant's Employee Elective Deferral
         Account in the event of financial hardship as described in section
         7.12.a. of the Plan.

         (    )   a.  Hardship withdrawals are authorized.
         ( X  )   b.  Hardship withdrawals are not authorized.

42.      IN-SERVICE DISTRIBUTIONS

         If elected below, the Trustee shall be authorized to distribute to any
         Participant in any one Plan Year up to 100% of the Vested Interest in
         the Participant's Account if the Participant has completed at least 5
         years of participation in the Plan or the balance in the Participant's
         Account has accumulated for at least 2 years. However, under no
         circumstance may any amount from the Employee Elective Deferral
         Account, the Employer Qualified Non-Elective Account, or the Employer
         Qualified Matching Account be distributed pursuant to this provision
         prior to attainment of age 59 1/2.

         a.   In-service withdrawal election.

              (   )   i.  In-service distributions are not permitted.

              ( X )   ii. In-service distributions are permitted.  If elected
                          below, a Participant must satisfy the requirement(s)
                          specified to become eligible to receive an in-service
                          distribution:

                  (   )    A.  A Participant must have attained age _________.

                  (   )    B.  A Participant must have completed _______Year(s)
                               of Service.

                  (   )    C.  A Participant must have________________________.

         b.   If elected below, a Participant who is otherwise eligible to
              receive an in-service distribution must have a financial hardship
              as described in section 7.14 of the Plan before the in-service
              withdrawal is permitted.

              (   )   i.  Financial hardship is required for in-service
                          distributions.
              ( X )   ii. Financial hardship is not required for in-service
                          distributions.

43.      MULTIPLE PLAN REDUCTION

         a.   If the Employer maintains or ever maintained another qualified
              plan in which any Participant in this Plan is (or was) a
              participant or could become a participant, one of the following
              must be completed. The Employer must also complete this section if
              it maintains a welfare benefit fund, as defined in section 419(e)
              of the Code, or an individual medical account, as defined in
              section 415(1)(2) of the Code, under which amounts are treated as
              Annual Additions with respect to any Participant in this Plan.

              ( X )   i.  Employer has never maintained another qualified plan.

              (   )   ii. The provisions of section 5.01.b.1 through 5.01.b.6.
                          will apply as if the other plan were a master or
                          prototype plan.

                                       20
<PAGE>

              (   )   iii.    The method described below will limit total
                              annual additions to the maximum permissible
                              amount and will properly reduce any excess
                              amounts in a manner that precludes Employer
                              discretion.
                              ________________________________________________

                              ________________________________________________

                              ________________________________________________

         b.   If the Participant is or has ever been a Participant in a defined
              benefit plan maintained by the Employer:

              ( X )   i.  [NO OTHER PLAN]

                          Employer has never maintained a defined benefit plan.

              (   )   ii. [DEFINED CONTRIBUTION PLAN REDUCTION]

                          In any Limitation Year, the Annual Additions credited
                          under this Plan to the Participant may not cause the
                          sum of the Defined Benefit Fraction and Defined
                          Contribution Fraction to exceed 1.0. If the Employer's
                          contribution that would otherwise be made on the
                          Participant's behalf during the Limitation Year would
                          cause the 1.0 limitation to be exceeded, the rate of
                          contribution under this Plan will be reduced so that
                          the sum of the fractions equals 1.0. If the 1.0
                          limitation is exceeded because of an Excess Amount,
                          such Excess Amount will be reduced in accordance with
                          Section 5.01(h) of Article V.

              (   )   iii.    [DEFINED BENEFIT PLAN REDUCTION]

                          In any Limitation Year if the sum of the Defined
                          Benefit Fraction and the Defined Contribution Fraction
                          shall exceed 1.0 for any Participant in this Plan, the
                          Plan Administrator shall adjust the numerator of the
                          Defined Benefit Fraction so that the sum of both
                          fractions shall not exceed 1.0 in any Limitation Year
                          for such Participant.

44.      QUALIFIED EMPLOYER SECURITIES

         If elected below, the Trustee is authorized to invest an amount not to
         exceed the percentage of plan assets specified in qualified employer
         securities (as defined in section 407(d)(5) of ERISA).

         (    )   a.  Investment in qualified employer securities is not
                      permitted.

         ( X  )   b.  Investment in qualified employer securities is permitted
                      in an amount not to exceed 25% of plan assets.

45.      DETERMINATION OF HIGHLY COMPENSATED EMPLOYEES

         ( X  )   a.  No exceptions with respect to the Plan's regular method
                      for determination of Highly Compensated Employees.

         (    )   b.  The exclusions used to determine the Top-paid Group will
                      be modified as follows:

              (   )   i.  No employees identified in 414(q)(8) of the Code will
                          be excluded.

              (   )   ii. Employees who have not completed _____ months of
                          service will be excluded (MAY NOT EXCEED 6 MONTHS OF
                          SERVICE).

              (   )   iii.    Employees who normally work less than ____ hours
                              per week will be excluded (MAY NOT EXCEED 17-1/2
                              HOURS PER WEEK).

                                       21
<PAGE>

              (   )   iv. Employees who normally work less than ___ months
                          during any year will be excluded (MAY NOT EXCEED 6
                           MONTHS).

              (   )   v.  Employees who are less than age______ as of the end
                          of such year will be excluded (MAY NOT EXCEED AGE 21).

              (   )   vi. Employees subject to a Collective Bargaining
                          Agreement will be excluded subject to the regulations
                          of section 414(q) of the Code.

         (    )   c.  Highly Compensated Employees will be determined using the
                      method contained in section 414(q)(12) of the Code.

46.      EFFECTIVE DATES

         Notwithstanding the effective date elected in item 7., the effective
         date of the items selected below are as follows:

         ( X  )   a.  Not applicable.  All items are effective as elected in
                      item 7.

         (    )   b.  The Plan Year election of item 9. is effective
                      ____________________________.

         (    )   c.  The Eligibility Requirements of item 13. are effective
                      ____________________________.

         (    )   d.  The Entry Date Requirements of item 17. are effective
                      ____________________________.

         (    )   e.  The Employer Matching Contribution provisions of item 22.
                      are effective ____________________________.

         (    )   f.  The Employer Profit Sharing provisions of item 24. are
                      effective ____________________________.

         (    )   g.  The Employer Profit Sharing Contribution Account Vesting
                      Schedule of item 31 is effective _______________________.

         (    )   h.  The provisions of item ____are effective _______________.

         (    )   i.  The provisions of item ____are effective _______________.

         (    )   j.  The provisions of item ____are effective _______________.

         (    )   k.  The provisions of item ____are effective _______________.

         (    )   l.  The provisions of item ____are effective _______________.

         (    )   m.  The provisions of item ____are effective _______________.

         (    )   n.  The provisions of item ____are effective _______________.

         (    )   o.  The provisions of item ____are effective _______________.

                                       22
<PAGE>

47.      PLAN SPONSOR

         This regional prototype plan is sponsored by:

                                 Plan Data, Inc.
                        11130 Jollyville Road, Suite 100
                            Austin, Texas 78759-5599
                                 (512) 345-5833

          Plan Data, Inc. will inform the adopting employer of any amendments
          made to the Plan or of the discontinuance or abandonment of the Plan.

48.      EMPLOYER AND TRUSTEE SIGNATURES

NOTICE:       Failure to properly complete this Adoption Agreement may result in
              disqualification of the Plan. The adopting employer may not rely
              on a notification letter issued by a Key District Office of the
              Internal Revenue Service as evidence that the plan is qualified
              under section 401 of the Internal Revenue Code. In order to obtain
              reliance with respect to plan qualification, the employer must
              apply to the appropriate key district office for a determination
              letter.

Signed this 28 day of April, 2000

                                   EMPLOYER:

                                    Pinnacle Global Group, Inc.
                                    -------------------------------------------
                                                  (Name of Employer)

ATTEST:

/s/ Pat Howles
---------------
                                   By:  /s/ R.E. Garrison II
                                       ----------------------------------------
                                        Authorized Signature

                                       President & CEO
                                       ----------------------------------------
                                       (Name and title of Signer)

The undersigned Trustee(s) hereby accepts its/their appointment as Trustee(s)
under the Plan and agree(s) to serve in accordance with its terms.

         Signed this 2 day of May, 2000

                                           PINNACLE MANAGEMENT & TRUST CO.

                                                  /s/ Stephen D. Strake
                                           ------------------------------------

<PAGE>

47.      PLAN SPONSOR

         This regional prototype plan is sponsored by:

                                 Plan Data, Inc.
                        11130 Jollyville Road, Suite 100
                            Austin, Texas 78759-5599
                                 (512) 345-5833

          Plan Data, Inc. will inform the adopting employer of any amendments
          made to the Plan or of the discontinuance or abandonment of the Plan.

48.      EMPLOYER AND TRUSTEE SIGNATURES

NOTICE:       Failure to properly complete this Adoption Agreement may result in
              disqualification of the Plan. The adopting employer may not rely
              on a notification letter issued by a Key District Office of the
              Internal Revenue Service as evidence that the plan is qualified
              under section 401 of the Internal Revenue Code. In order to obtain
              reliance with respect to plan qualification, the employer must
              apply to the appropriate key district office for a determination
              letter.

Signed this 28 day of April, 2000

                                   EMPLOYER:

                                    Pinnacle Management & Trust Co
                                    -------------------------------------------
                                                  (Name of Employer)

ATTEST:

/s/ Linda K. Martin
--------------------
                                   By:  /s/ Stephen D. Strake
                                       ----------------------------------------
                                        Authorized Signature

                                       Stephen D. Strake President/COO
                                       ----------------------------------------
                                       (Name and title of Signer)

The undersigned Trustee(s) hereby accepts its/their appointment as Trustee(s)
under the Plan and agree(s) to serve in accordance with its terms.

         Signed this 28th day of April, 2000

                                           PINNACLE MANAGEMENT & TRUST CO.

                                                  /s/ Stephen D. Strake
                                           ------------------------------------

<PAGE>

47.      PLAN SPONSOR

         This regional prototype plan is sponsored by:

                                 Plan Data, Inc.
                        11130 Jollyville Road, Suite 100
                            Austin, Texas 78759-5599
                                 (512) 345-5833

          Plan Data, Inc. will inform the adopting employer of any amendments
          made to the Plan or of the discontinuance or abandonment of the Plan.

48.      EMPLOYER AND TRUSTEE SIGNATURES

NOTICE:       Failure to properly complete this Adoption Agreement may result in
              disqualification of the Plan. The adopting employer may not rely
              on a notification letter issued by a Key District Office of the
              Internal Revenue Service as evidence that the plan is qualified
              under section 401 of the Internal Revenue Code. In order to obtain
              reliance with respect to plan qualification, the employer must
              apply to the appropriate key district office for a determination
              letter.

Signed this 1 day of May, 2000

                                   EMPLOYER:

                                    Spires Financial, L.P.
                                    -------------------------------------------
                                                  (Name of Employer)

ATTEST:

/s/ Pat Howles
--------------------
                                   By:  /s/ Peter W. Badeer
                                       ----------------------------------------
                                        Authorized Signature

                                       Peter W. Badeer
                                       ----------------------------------------
                                       (Name and title of Signer)

The undersigned Trustee(s) hereby accepts its/their appointment as Trustee(s)
under the Plan and agree(s) to serve in accordance with its terms.

         Signed this 2 day of May, 2000

                                           PINNACLE MANAGEMENT & TRUST CO.

                                                  /s/ Stephen D. Strake
                                           ------------------------------------

<PAGE>

47.      PLAN SPONSOR

         This regional prototype plan is sponsored by:

                                 Plan Data, Inc.
                        11130 Jollyville Road, Suite 100
                            Austin, Texas 78759-5599
                                 (512) 345-5833

          Plan Data, Inc. will inform the adopting employer of any amendments
          made to the Plan or of the discontinuance or abandonment of the Plan.

48.      EMPLOYER AND TRUSTEE SIGNATURES

NOTICE:       Failure to properly complete this Adoption Agreement may result in
              disqualification of the Plan. The adopting employer may not rely
              on a notification letter issued by a Key District Office of the
              Internal Revenue Service as evidence that the plan is qualified
              under section 401 of the Internal Revenue Code. In order to obtain
              reliance with respect to plan qualification, the employer must
              apply to the appropriate key district office for a determination
              letter.

Signed this 1 day of May, 2000

                                   EMPLOYER:

                                    Sanders Morris Harris
                                    -------------------------------------------
                                                  (Name of Employer)

ATTEST:

/s/ Sandy Williams
--------------------
                                   By:  /s/ Ben T. Morris,
                                       ----------------------------------------
                                        Authorized Signature

                                       Ben T. Morris Pres.
                                       ----------------------------------------
                                       (Name and title of Signer)

The undersigned Trustee(s) hereby accepts its/their appointment as Trustee(s)
under the Plan and agree(s) to serve in accordance with its terms.

         Signed this 2 day of May, 2000

                                           PINNACLE MANAGEMENT & TRUST CO.

                                                  /s/ Stephen D. Strake
                                           ------------------------------------

<PAGE>

47.      PLAN SPONSOR

         This regional prototype plan is sponsored by:

                                 Plan Data, Inc.
                        11130 Jollyville Road, Suite 100
                            Austin, Texas 78759-5599
                                 (512) 345-5833

          Plan Data, Inc. will inform the adopting employer of any amendments
          made to the Plan or of the discontinuance or abandonment of the Plan.

48.      EMPLOYER AND TRUSTEE SIGNATURES

NOTICE:       Failure to properly complete this Adoption Agreement may result in
              disqualification of the Plan. The adopting employer may not rely
              on a notification letter issued by a Key District Office of the
              Internal Revenue Service as evidence that the plan is qualified
              under section 401 of the Internal Revenue Code. In order to obtain
              reliance with respect to plan qualification, the employer must
              apply to the appropriate key district office for a determination
              letter.

Signed this 1 day of May, 2000

                                   EMPLOYER:

                                    Energy Recovery Resources, Inc.
                                    -------------------------------------------
                                                  (Name of Employer)

ATTEST:

/s/ Pat Howles
--------------------
                                   By:  /s/ Donald R. Campbell
                                       ----------------------------------------
                                        Authorized Signature

                                       Donald R. Campbell, Secretary/Treasurer
                                       ----------------------------------------
                                       (Name and title of Signer)

The undersigned Trustee(s) hereby accepts its/their appointment as Trustee(s)
under the Plan and agree(s) to serve in accordance with its terms.

         Signed this 2 day of May, 2000

                                           PINNACLE MANAGEMENT & TRUST CO.

                                                  /s/ Stephen D. Strake
                                           ------------------------------------<PAGE>

                                                                   Exhibit 10.1

                           PHOTOGEN TECHNOLOGIES, INC.

                   2000 LONG TERM INCENTIVE COMPENSATION PLAN

1.       ESTABLISHMENT, OBJECTIVES AND DURATION.

         a.       ESTABLISHMENT OF THE PLAN. Photogen Technologies, Inc. hereby
                  establishes an incentive compensation plan to be known as the
                  "Photogen Technologies, Inc. 2000 Long Term Incentive
                  Compensation Plan" (the "Plan"), as set forth in this
                  document. The Plan permits the grant of Incentive Stock
                  Options, Nonqualified Stock Options and Restricted Stock.

         b.       OBJECTIVES OF THE PLAN. The objectives of the Plan are to
                  optimize the profitability and growth of the Company through
                  the use of incentives which are consistent with the Company's
                  objectives and which link the interests of Participants to
                  those of the Company's stockholders; to provide Participants
                  with an incentive for excellence in individual performance;
                  and to promote teamwork among Participants. The Plan is
                  further intended to provide flexibility to the Company in its
                  ability to motivate, attract, and retain the services of
                  Participants who make significant contributions to the
                  Company's success and to allow Participants to share in the
                  success of the Company.

         c.       DURATION OF THE PLAN. The Plan shall become effective as of
                  the date it is approved by the stockholders of Photogen
                  Technologies, Inc. (the "Effective Date"). The Plan shall
                  remain in effect, subject to the right of the Board of
                  Directors or the Committee to amend or terminate the Plan at
                  any time pursuant to Section 11 hereof, until all Shares
                  subject to it shall have been purchased or acquired according
                  to the Plan's provisions. However, in no event may an
                  Incentive Stock Option be granted under the Plan on or after
                  May 17, 2010.

2.       DEFINITIONS.

Whenever used in the Plan, the following terms shall have the meanings set forth
below:

         a.       "AFFILIATE" means a "parent corporation" or "subsidiary
                  corporation" as defined in Section 424 of the Code.

         b.       "AWARD" means, individually or collectively, a grant under
                  this Plan of Incentive Stock Options, Nonqualified Stock
                  Options or Restricted Stock.

         c.       "AWARD AGREEMENT" means an agreement entered into by the
                  Company and each Participant setting forth the terms and
                  provisions applicable to Awards granted under this Plan.

<PAGE>

         d.       "BENEFICIAL OWNER" or "BENEFICIAL OWNERSHIP" shall have the
                  meaning ascribed to such term in Rule 13d-3 of the General
                  Rules and Regulations under the Exchange Act.

         e.       "BOARD" or "BOARD OF DIRECTORS" means the Board of Directors
                  of the Company.

         f.       "CAUSE" shall be determined by the Committee, exercising good
                  faith and reasonable judgment, and shall mean the occurrence
                  of any one or more of the following:

                  i.       The willful and continued failure by the Participant
                           to substantially perform his duties (other than any
                           such failure resulting from the Participant's
                           Disability) after a written demand for substantial
                           performance is delivered by the Committee to the
                           Participant that identifies in reasonable detail the
                           manner in which the Committee believes that the
                           Participant has not substantially performed his
                           duties, and the Participant has failed to remedy the
                           situation within 30 calendar days of receiving such
                           notice; or

                  ii.      The Participant's conviction for committing an act of
                           fraud, embezzlement, theft or another act
                           constituting a felony; or

                  iii.     Any breach by a Participant of any written agreement
                           with the Company, including any agreement concerning
                           a Participant's employment, non-competition or
                           confidentiality of Company proprietary information;
                           or

                  iv.      The willful engaging by the Participant in gross
                           misconduct materially and demonstrably injurious to
                           the Company, as determined by the Committee.

         g.       "CHANGE IN CONTROL" of the Company shall be deemed to have
                  occurred as of the first day that any one or more of the
                  following conditions shall have been satisfied:

                  i.       The acquisition by any Person of Beneficial Ownership
                           of 50% or more of either (1) the then outstanding
                           shares of Common Stock of the Company, or (2) the
                           combined voting power of the outstanding voting
                           securities of the Company entitled to vote generally
                           in the election of Directors; provided, however, that
                           for purposes of this subsection, the following
                           transactions shall not constitute a Change of
                           Control: (A) any acquisition directly from the
                           Company through a public offering of shares of Common
                           Stock of the Company, (B) any acquisition by the
                           Company, (C) any acquisition by any employee benefit
                           plan (or related trust) sponsored or

                                        2

<PAGE>

                           maintained by the Company or any corporation
                           controlled by the Company, or (D) any acquisition by
                           any corporation pursuant to a transaction which
                           complies with clauses (1), (2) and (3) of subsection
                           (iii) below;

                  ii.      The cessation, for any reason, of the individuals who
                           constitute the Company's Board of Directors as of the
                           date hereof ("Incumbent Board") to constitute at
                           least a majority of the Company's Board of Directors;
                           provided, however, that any individual becoming a
                           Director following the date hereof whose election, or
                           nomination for election by the Company's
                           stockholders, was approved by a vote of at least a
                           majority of the Directors then comprising the
                           Incumbent Board shall be considered as though such
                           individual was a member of the Incumbent Board, but
                           excluding, for this purpose, any such individual
                           whose initial assumption of office occurs because of
                           an actual or threatened election contest with respect
                           to the election or removal of Directors or other
                           actual or threatened solicitation of proxies or
                           consents by or on behalf of a Person other than the
                           Company's Board of Directors;

                  iii.     The consummation of a reorganization, merger or
                           consolidation or sale or other disposition of all or
                           substantially all of the assets of the Company
                           ("Business Combination") unless, following such
                           Business Combination, (1) all or substantially all of
                           the individuals and entities who were the Beneficial
                           Owners, respectively, of the outstanding shares of
                           Common Stock of the Company and the outstanding
                           voting securities of the Company immediately before
                           such Business Combination beneficially own, directly
                           or indirectly, more than 50% of, respectively, the
                           then outstanding shares of Common Stock and the
                           combined voting power of the then outstanding voting
                           securities entitled to vote generally in the election
                           of Directors, as the case may be, of the Company
                           resulting from such Business Combination (including,
                           without limitation, a corporation which as a result
                           of such transaction owns the Company or all or
                           substantially all of the Company's assets either
                           directly or through one or more subsidiaries) in
                           substantially the same proportions as their ownership
                           immediately before such Business Combination of the
                           outstanding shares of Common Stock and the
                           outstanding voting securities of the Company, as the
                           case may be; (2) no party (excluding any corporation
                           resulting from such Business Combination or any
                           employee benefit plan (or related trust) of the
                           Company or such corporation resulting from such
                           Business Combination) beneficially owns, directly or
                           indirectly, 50%; or more of, respectively, the then
                           outstanding shares of common stock of the corporation
                           resulting from such Business Combination or the
                           combined voting power of the then outstanding voting
                           securities of such corporation

                                        3

<PAGE>

                           except to the extent that such ownership existed
                           before the Business Combination; and (3) at least a
                           majority of the members of the board of directors of
                           the corporation resulting from such Business
                           Combination were members of the Company's Board of
                           Directors at the time of the execution of the initial
                           agreement, or of the action of the Company's Board of
                           Directors, providing for such Business Combination;
                           or

                  iv.      The approval by the stockholders of the Company of a
                           complete liquidation or dissolution of the Company.

         h.       "CODE" means the Internal Revenue Code of 1986, as amended
                  from time to time.

         i.       "COMMITTEE" means the Compensation Committee of the Board, as
                  specified in Section 3 herein, or such other Committee
                  appointed by the Board to administer the Plan with respect to
                  grants of Awards.

         j.       "COMPANY" means Photogen Technologies, Inc., a Nevada
                  corporation, and also means any corporation of which a
                  majority of the voting capital stock is owned directly or
                  indirectly by Photogen Technologies Inc. or by any of its
                  Subsidiaries, and any other corporation designated by the
                  Committee as being a Company hereunder (but only during the
                  period of such ownership or designation).

         k.       "DIRECTOR" means any individual who is a member of the Board
                  of Directors of the Company.

         l.       "DISABILITY", as applied to a Participant, means that the
                  Participant (a) has established to the satisfaction of the
                  Committee that the Participant is unable to engage in any
                  substantial gainful activity by reason of any medically
                  determinable physical or mental impairment which can be
                  expected to last for a continuous period of not less than 12
                  months (all within the meaning of Section 22(e)(3) of the
                  Code), and (b) has satisfied any requirement imposed by the
                  Committee in regard to evidence of such disability.

         m.       "ELIGIBLE PERSON" shall mean all Employees, Directors or
                  consultants of the Company or any Affiliate; provided,
                  however, that no Award may be granted to anyone who is not an
                  "employee" as that term is defined in General Instruction
                  A.(1)(a) of Form S-8, as such definition may be amended from
                  time to time, without first receiving advice and guidance from
                  the Company's outside counsel as to the effect of such grant.

         n.       "EMPLOYEE" means any officer or employee of the Company.

                                        4

<PAGE>

         o.       "EXCHANGE ACT" means the Securities Exchange Act of 1934, as
                  amended from time to time, or any successor act thereto.

         p.       "FAIR MARKET VALUE" Except as otherwise determined by the
                  Committee, the "Fair Market Value" of a share of Common Stock
                  as of any date shall be equal to the closing sale price of a
                  share of Common Stock as reported on The National Association
                  of Securities Dealers' New York Stock Exchange Composite
                  Reporting Tape (or if the Common Stock is not traded on The
                  New York Stock Exchange, the closing sale price on the
                  exchange on which it is traded or as reported by an applicable
                  automated quotation system, including the over-the-counter
                  bulletin board) (the "Composite Tape"), on the applicable date
                  or, if no sales of Common Stock are reported on such date, the
                  closing sale price of a share of Common Stock on the date the
                  Common Stock was last reported on the Composite Tape (or such
                  other exchange or automated quotation system, if applicable)
                  as of the date specified by the Committee (and if no date is
                  specified, then on the date of the meeting of the Committee at
                  which the award was granted).

         q.       "IMMEDIATE FAMILY MEMBERS" means the spouse, children and
                  grandchildren of a Participant.

         r.       "INCENTIVE STOCK OPTION" or "ISO" means an option to purchase
                  Shares granted under Section 6 herein and which is designated
                  as an Incentive Stock Option and which is intended to meet the
                  requirements of Code Section 422.

         s.       "INSIDER" shall mean an individual who is, on the relevant
                  date, a Director, a 10% Beneficial Owner of any class of the
                  Company's equity securities that is registered pursuant to
                  Section 12 of the Exchange Act or an officer of the Company,
                  as defined under Section 16 of the Exchange Act and as
                  determined by the Board of Directors from time to time.

         t.       "NONEMPLOYEE DIRECTOR" means an individual who is a member of
                  the Board of Directors of the Company but who is not an
                  Employee of the Company.

         u.       "NONQUALIFIED STOCK OPTION" or "NQSO" means an option to
                  purchase Shares granted under Section 6 herein and which is
                  not intended to meet the requirements of Code Section 422.

         v.       "OPTION" means an Incentive Stock Option or a Nonqualified
                  Stock Option, as described in Section 6 herein.

                                        5

<PAGE>

         w.       "OPTION PRICE" means the price at which a Share may be
                  purchased by a Participant pursuant to an Option.

         x.       "PARTICIPANT" means an Eligible Person who has outstanding an
                  Award granted under the Plan.

         y.       "PERIOD OF RESTRICTION" means the period during which the
                  transfer of Shares of Restricted Stock is limited in some way
                  (based on the passage of time, the achievement of performance
                  objectives, or upon the occurrence of other events as
                  determined by the Committee, at its discretion), and the
                  Shares of Restricted Stock are subject to a substantial risk
                  of forfeiture, as provided in Section 7 herein.

         z.       "PERSON" shall have the meaning ascribed to such term in
                  Section 3(a)(9) of the Exchange Act and used in Sections 13(d)
                  and 14(d) thereof, including a "group" as defined in Section
                  13(d) thereof.

         aa.      "RESTRICTED STOCK" means an Award granted to a Participant
                  pursuant to Section 7 herein.

         bb.      "RETIREMENT" as applied to a Participant, means the
                  Participant's termination of employment in a manner which
                  qualifies the Participant to receive immediately payable
                  retirement benefits under any applicable retirement plan
                  maintained by the Company (the "Retirement Plan"), under the
                  successor or replacement of such Retirement Plan if it is then
                  no longer in effect, or under any other retirement plan
                  maintained or adopted by the Company which is determined by
                  the Committee to be the functional equivalent of such
                  Retirement Plan; or, with respect to a Participant who may not
                  or has not participated in a retirement plan or if there is no
                  such retirement plan maintained by the Company or an
                  Affiliate, "Retirement" shall have the meaning determined by
                  the Committee from time to time.

         cc.      "SHARES" means Common Stock of Photogen Technologies, Inc.,
                  par value $.001 per share.

         dd.      "SUBSIDIARY" means any corporation, partnership, joint venture
                  or other entity in which the Company has a majority voting
                  interest.

                                        6

<PAGE>

3.       ADMINISTRATION.

         a.       THE COMMITTEE. The Plan shall be administered by the
                  Committee, or by any other committee appointed by the Board,
                  which Committee shall consist solely of two or more
                  "Nonemployee Directors" within the meaning of Rule 16b-3 under
                  the Exchange Act, or any successor provision. The members of
                  the Committee shall be appointed from time to time by, and
                  shall serve at the discretion of, the Board of Directors.

         b.       AUTHORITY OF THE COMMITTEE. Except as limited by law and
                  subject to the provisions herein, the Committee shall have
                  full power in its discretion to select Eligible Persons who
                  shall participate in the Plan; determine the sizes and types
                  of Awards; determine the terms and conditions of Awards
                  (including vesting periods and restrictions); prescribe the
                  form of, construe and interpret any agreement or instrument
                  entered into under the Plan as they apply to Participants;
                  construe and interpret the terms and conditions of this Plan;
                  establish, amend, or waive rules and regulations for the
                  Plan's administration as they apply to Participants; alter,
                  amend, suspend or terminate the Plan in whole or in part; and
                  (subject to the provisions of Section 11 herein) amend the
                  terms and conditions of any outstanding Award to the extent
                  such terms and conditions are within the discretion of the
                  Committee as provided in the Plan. Further, the Committee
                  shall make all other determinations which may be necessary or
                  advisable for the administration of the Plan. As permitted by
                  law, the Committee may delegate its authority as identified
                  herein.

         c.       DECISIONS BINDING. All determinations and decisions made by
                  the Committee pursuant to the provisions of the Plan and all
                  related orders and resolutions of the Board shall be final,
                  conclusive and binding on all persons, including the Company,
                  its stockholders, Employees, Participants and their estates
                  and beneficiaries.

         d.       COSTS OF PLAN. The costs and expenses incurred in the
                  operation and administration of the Plan shall be borne by the
                  Company.

         e.       INDEMNIFICATION. Each person who is or shall have been a
                  member of the Committee shall be indemnified and held harmless
                  by the Company against and from any loss, cost, liability, or
                  expense that may be imposed upon or reasonably incurred by him
                  in connection with or resulting from any claim, action, suit,
                  or proceeding to which he may be a party or in which he may be
                  involved by reason of any action taken or failure to act under
                  the Plan and against and from any and all amounts paid by him
                  in settlement thereof, to the fullest extent permitted by the
                  Nevada General Corporation Law. The foregoing right of
                  indemnification shall not be exclusive of any other rights of
                  indemnification to which such persons

                                        7

<PAGE>

                  may be entitled under the Company's Sections of Incorporation
                  or Bylaws, as a matter of law, or otherwise, or any power that
                  the Company may have to indemnify them or hold them harmless.
                  In addition, a member of the Committee, in the performance of
                  any act (or in refraining from taking any action) in
                  connection with the Plan, shall not be liable to the Company,
                  its stockholders, Employees, Participants or any person when
                  relying in good faith upon the records of the Company or upon
                  such information or statements presented to the Company by any
                  of its officers, employees or other persons as to matters the
                  member reasonably believes are within such other person's
                  professional or expert competence and who has been selected
                  with reasonable care by or on behalf of the Company.

4.       SHARES SUBJECT TO THE PLAN AND MAXIMUM AWARDS.

         a.       NUMBER OF SHARES AVAILABLE FOR GRANTS. Subject to adjustment
                  as provided in Section 4(b) herein, the number of Shares
                  hereby reserved for issuance to Participants under the Plan
                  shall be 2,000,000. Shares issued upon exercise of Options or
                  Awards of Restricted Stock under the Plan may be either
                  authorized but unissued Shares or Shares re-acquired by the
                  Company. If, on or prior to the termination of the Plan, an
                  Award granted thereunder expires or is terminated for any
                  reason without having been exercised or vested in full, the
                  unpurchased or unvested Shares covered thereby will again
                  become available for the grant of Awards under the Plan.
                  Shares of Common Stock covered by Options surrendered in
                  connection with the exercise of other Options shall not be
                  deemed to have been exercised and shall again become available
                  for the grant of awards under the Plan.

         b.       ADJUSTMENTS IN AUTHORIZED SHARES. In the event of any change
                  in corporate capitalization, such as a stock split, or a
                  corporate transaction, such as any merger, consolidation,
                  separation, including a spin-off, or other distribution of
                  stock or property of the Company, any reorganization (whether
                  or not such reorganization comes within the definition of such
                  term in Code Section 368) or any partial or complete
                  liquidation of the Company, such adjustment shall be made in
                  the number and class of Shares which may be delivered under
                  Section 4(a), in the number and class of and/or price of
                  Shares subject to outstanding Awards granted under the Plan,
                  and in the Award limits set forth in Section 4(a), as may be
                  determined to be appropriate and equitable by the Committee,
                  in its sole discretion, to prevent dilution or enlargement of
                  rights; provided, however, that the number of Shares subject
                  to any Award shall always be a whole number.

                                        8

<PAGE>

5.       ELIGIBILITY AND PARTICIPATION.

         a.       ELIGIBILITY. All Eligible Persons are eligible to participate
                  in this Plan.

         b.       ACTUAL PARTICIPATION. Subject to the provisions of the Plan,
                  the Committee may from time to time in its discretion select
                  Eligible Persons to whom Awards shall be granted and shall
                  determine the nature and amount of each Award.

         c.       PERFORMANCE-BASED AWARDS. The Committee may, in its
                  discretion, grant Awards that are wholly contingent on the
                  attainment of performance goals established by the Committee
                  from time to time. The performance goals may relate to one or
                  more of the following performance measures, as determined by
                  the Committee for each applicable performance period: (i)
                  return to stockholders, (ii) cash flow, (iii) return on
                  equity, (iv) Company created income (for example, income due
                  to Company initiated cost reductions or productivity
                  improvements), (v) sales growth, (vi) earnings and earnings
                  growth, (vii) return on assets, (viii) stock price, (ix)
                  earnings per share, (x) market share, (xi) customer
                  satisfaction, and (xii) attaining regulatory approvals or
                  other regulatory benchmarks. Any such performance goals and
                  the applicable performance measures will be determined by the
                  Committee at the time of grant and reflected in an Award
                  Agreement. The number or value of performance-based stock
                  Awards that will be paid out to any Participant at the end of
                  the applicable performance period, which may be one year or
                  longer as determined by the Committee, will depend on the
                  extent to which the Company attains the established
                  performance goals. Awards intended to be performance-based
                  stock Awards shall be subject to such restrictions and
                  conditions as may be required under Code Section 162(m) to be
                  performance-based compensation thereunder.

6.       STOCK OPTIONS.

         a.       GRANT OF OPTIONS. Subject to the terms and provisions of the
                  Plan, Options may be granted to Participants in such number,
                  and upon such terms, and at any time and from time to time as
                  shall be determined by the Committee.

         b.       AWARD AGREEMENT. Each Option grant shall be evidenced by an
                  Award Agreement that shall specify the Option Price, the
                  duration of the Option, the number of Shares to which the
                  Option pertains, and such other provisions as the Committee
                  shall determine, which need not be uniform for all
                  Participants. The Award Agreement also shall specify whether
                  the Option is intended to be an ISO within the meaning of Code
                  Section 422, or an NQSO whose grant is intended not to fall
                  under the provisions of Code Section 422.

                                        9

<PAGE>

         c.       PROVISIONS FOR NQSOs. Each Stock Option intended to be a
                  Non-Qualified Stock Option shall be subject to the terms and
                  conditions which the Committee determines to be appropriate,
                  subject to the following minimum standards for any such
                  Non-Qualified Stock Option:

                  i.       The option price (per share) of the Shares covered by
                           each Non-Qualified Stock Option shall be determined
                           by the Committee but shall not be less than the par
                           value per share of Common Stock.

                  ii.      Each Award Agreement shall state the date or dates on
                           which it first is exercisable and the date after
                           which it may no longer be exercised, and may provide
                           that the Stock Option rights accrue or become
                           exercisable in installments over a period of months
                           or years, or upon the occurrence of certain
                           conditions or the attainment of stated goals or
                           events; and

                  iii.     Exercise of any Stock Option may be conditioned upon
                           the Participant's execution of a Share purchase
                           agreement in form satisfactory to the Committee
                           providing, among other things, that:

                           (1)      The Participant's or the Participant's
                                    estate, heirs and representatives right to
                                    sell the Shares may be restricted; and

                           (2)      The Participant or the Participant's estate,
                                    heirs and representatives may be required to
                                    execute letters of investment intent and
                                    must also acknowledge that the Shares will
                                    bear legends noting any applicable
                                    restrictions.

         d.       PROVISIONS FOR ISOs. Each Stock Option intended to be an
                  Incentive Stock Option shall be issued only to an Employee and
                  be subject to at least the following terms and conditions,
                  with such additional restrictions or changes as the Committee
                  determines are appropriate but not in conflict with Code
                  Section 422 and relevant regulations and rulings of the
                  Internal Revenue Service:

                  i.       The Incentive Stock Option shall meet the minimum
                           standards required of Non-Qualified Stock Options, as
                           described in Section 6(c) except clause
                           (i) thereunder.

                  ii.      Immediately before the Incentive Stock Option is
                           granted, if the Participant owns, directly or by
                           reason of the applicable attribution rules in Code
                           Section 424(d):

                           (1)      Ten percent (10%) or less of the total
                                    combined voting power of all classes of
                                    share capital of the Company or an
                                    Affiliate, the option

                                       10

<PAGE>

                                    price per share of the Shares covered by
                                    each Incentive Stock Option shall not be
                                    less than one hundred percent (100%) of the
                                    Fair Market Value per share of the Shares on
                                    the date of the grant of the Incentive Stock
                                    Option.

                           (2)      More than ten percent (10%) of the total
                                    combined voting power of all classes of
                                    share capital of the Company or an
                                    Affiliate, the option price per share of the
                                    Shares covered by each Incentive Stock
                                    Option shall not be less than one hundred
                                    ten percent (110%) of the said Fair Market
                                    Value on the date of grant.

                  iii.     For Participants who own:

                           (1)      Ten percent (10%) or less of the total
                                    combined voting power of all classes of
                                    share capital of the Company or an
                                    Affiliate, each Incentive Stock Option shall
                                    terminate not more than ten (10) years from
                                    the date of the grant or at such earlier
                                    time as the Award Agreement may provide;

                           (2)      More than ten percent (10%) of the total
                                    combined voting power of all classes of
                                    share capital of the Company or an
                                    Affiliate, each Incentive Stock Option shall
                                    terminate not more than five (5) years from
                                    the date of the grant or at such earlier
                                    time as the Award Agreement may provide.

                  iv.      The Award Agreements shall restrict the amount of
                           Options which may be exercisable in any calendar year
                           (under this or any other Incentive Stock Option plan
                           of the Company or an Affiliate) so that the aggregate
                           Fair Market Value (determined at the time each
                           Incentive Stock Option is granted) of the stock with
                           respect to which Incentive Stock Options are
                           exercisable for the first time by the Participant in
                           any calendar year does not exceed one hundred
                           thousand dollars ($100,000), provided that this
                           subparagraph shall have no force or effect if its
                           inclusion in the Plan is not necessary for Options
                           issued as Incentive Stock Options to qualify as
                           Incentive Stock Options pursuant to Section 422(d) of
                           the Code.

                  v.       No Incentive Stock Options shall be granted after the
                           date which is the earlier of ten (10) years from the
                           date of the adoption of the Plan by the Company and
                           the date of the approval of this Plan by the
                           shareholders of the Company.

                  vi.      Each Participant who receives an Incentive Stock
                           Option must agree to notify the Company in writing
                           immediately after the Participant makes a

                                       11

<PAGE>

                           Disqualifying Disposition of any shares acquired
                           pursuant to the exercise of an Incentive Stock
                           Option. A Disqualifying Disposition is any
                           disposition (including any sale) of such shares
                           before the later of (i) two years after the date the
                           Participant was granted the Incentive Stock Option,
                           or (ii) one year after the date the Participant
                           acquired shares by exercising the Incentive Stock
                           Option. If the Participant has died before such stock
                           is sold, these holding period requirements do not
                           apply and no Disqualifying Disposition can occur
                           thereafter.

         e.       PAYMENT. Options granted under this Section 6 shall be
                  exercised in accordance with the applicable Award Agreement by
                  the delivery of a proper notice of exercise to the Company,
                  setting forth the number of Shares with respect to which the
                  Option is to be exercised. No shares of Common Stock shall be
                  issued on the exercise of an Option unless the Option Price is
                  paid for in full at the time of exercise. Payment shall be
                  made in cash, which may be paid by check or other instrument
                  acceptable to the Committee. In addition, subject to
                  compliance with applicable laws and regulations and such
                  conditions as the Committee may impose, the Option holder may
                  deliver with his exercise notice irrevocable instructions to a
                  broker to promptly deliver to the Company an amount of sale or
                  loan proceeds sufficient to pay the exercise price. As soon as
                  practicable after receipt of proper notification of exercise
                  and full payment, the Company shall deliver to the
                  Participant, in the Participant's name, Share certificates in
                  an appropriate amount based upon the number of Shares
                  purchased under the Option(s).

         f.       RESTRICTIONS ON SHARE TRANSFERABILITY. The Committee may
                  impose such restrictions on any Shares acquired pursuant to
                  the exercise of an Option granted under this Section 6 as it
                  may deem advisable, including, without limitation,
                  restrictions under applicable federal securities laws, under
                  the requirements of any stock exchange or market upon which
                  such Shares are then listed and/or traded, and under any state
                  securities laws applicable to such Shares.

         g.       TERMINATION OF EMPLOYMENT. Each Option, to the extent it has
                  not been previously exercised, shall terminate upon the
                  earliest to occur of: (1) the expiration of the Option period
                  set forth in the Award Agreement; (2) for ISOs, the expiration
                  of three months following the Participant's Retirement
                  (following the Participant's Retirement, NQSOs shall terminate
                  upon the expiration of the Option period set forth in the
                  Option Award Agreement); (3) the expiration of 12 months
                  following the Participant's death or Disability; (4)
                  immediately upon termination for Cause; (5) the expiration of
                  90 days following the Participant's termination of employment
                  for any reason other than Cause, Change in Control, death,
                  Disability, or Retirement; or (6) at such other time or times
                  and on such conditions provided for in the Award Agreement.
                  Upon a termination of

                                       12

<PAGE>

                  employment related to a Change in Control, Options shall be
                  treated in the manner set forth in Section 10.

         h.       NONTRANSFERABILITY OF OPTIONS.

                  i.       INCENTIVE STOCK OPTIONS. No ISO granted under the
                           Plan may be sold, transferred, pledged, assigned or
                           otherwise alienated or hypothecated, other than by
                           will or by the laws of descent and distribution.
                           Further, all ISOs granted to a Participant under the
                           Plan shall be exercisable during his or her lifetime
                           only by such Participant.

                  ii.      NONQUALIFIED STOCK OPTIONS. The Committee may, in its
                           discretion, authorize all or a portion of NQSOs
                           granted to a Participant to be on terms which permit
                           transfer by such Participant to (1) Immediate Family
                           Members, (2) a trust or trusts for the exclusive
                           benefit of such Immediate Family Members, or (3) a
                           partnership in which such Immediate Family Members
                           are the only partners, provided that (A) there may be
                           no consideration for any such transfer, (B) the Award
                           Agreement pursuant to which such Options are granted
                           must be approved by the Committee, and must expressly
                           provide for transferability in a manner consistent
                           with this Section, and (C) subsequent transfers of
                           transferred Options shall be prohibited except those
                           by will or the laws of descent and distribution.
                           Following transfer, any such Options shall continue
                           to be subject to the same terms and conditions as
                           were applicable immediately prior to transfer,
                           provided that for purposes of this Plan, the term
                           "Participant" shall be deemed to refer to the
                           transferee. The events of termination of employment
                           shall continue to be applied with respect to the
                           original Participant, following which the Options
                           shall be exercisable by the transferee only to the
                           extent, and for the periods specified in this Section
                           6(h). Notwithstanding the foregoing, should the
                           Committee provide that Options granted be
                           transferable, the Company by such action incurs no
                           obligation to notify or otherwise provide notice to a
                           transferee of early termination of the Option. In the
                           event of a transfer, as set forth above, the original
                           Participant is and will remain subject to and
                           responsible for any applicable withholding taxes upon
                           the exercise of such Options.

                                       13

<PAGE>

7.       RESTRICTED STOCK.

         a.       GRANT OF RESTRICTED STOCK. Subject to the terms and provisions
                  of the Plan, the Committee, at any time and from time to time,
                  may grant Shares of Restricted Stock to Participants in such
                  amounts as the Committee shall determine. Without limiting the
                  generality of the foregoing, Restricted Shares may be granted
                  in connection with payouts under other compensation programs
                  of the Company.

         b.       RESTRICTED STOCK AGREEMENT. Each Restricted Stock grant shall
                  be evidenced by a Restricted Stock Award Agreement that shall
                  specify the Period(s) of Restriction, the number of Shares of
                  Restricted Stock granted, and such other provisions as the
                  Committee shall determine.

         c.       TRANSFERABILITY. Except as provided in this Section 7, the
                  Shares of Restricted Stock granted herein may not be sold,
                  transferred, pledged, assigned or otherwise alienated or
                  hypothecated until the end of the applicable Period of
                  Restriction established by the Committee and specified in the
                  Restricted Stock Award Agreement, or upon earlier satisfaction
                  of any other conditions, as specified by the Committee in its
                  sole discretion and set forth in the Restricted Stock Award
                  Agreement. All rights with respect to the Restricted Stock
                  granted to a Participant under the Plan shall be available
                  during his or her lifetime only to such Participant.

         d.       OTHER RESTRICTIONS. Subject to the Plan, the Committee shall
                  impose such other conditions and/or restrictions on any Shares
                  of Restricted Stock granted pursuant to the Plan as it may
                  deem advisable including, without limitation, a requirement
                  that Participants pay a stipulated purchase price for each
                  Share of Restricted Stock, restrictions based upon the
                  achievement of specific performance objectives, time-based
                  restrictions on vesting following the attainment of the
                  performance objectives, and/or restrictions under applicable
                  federal or state securities laws. At the discretion of the
                  Committee, the Company may retain the certificates
                  representing Shares of Restricted Stock in the Company's
                  possession until such time as all conditions and/or
                  restrictions applicable to such Shares have been satisfied.
                  Except as otherwise provided in this Section 7, Shares of
                  Restricted Stock covered by each Restricted Stock grant made
                  under the Plan shall become freely transferable by the
                  Participant after the last day of the applicable Period of
                  Restriction, subject to applicable securities laws.

         e.       VOTING RIGHTS. During the Period of Restriction, Participants
                  holding Shares of Restricted Stock granted hereunder may
                  exercise full voting rights with respect to those Shares.

                                       14

<PAGE>

         f.       DIVIDENDS AND OTHER DISTRIBUTIONS. During the Period of
                  Restriction, Participants holding Shares of Restricted Stock
                  granted hereunder may be credited with regular cash dividends
                  paid with respect to the underlying Shares while they are so
                  held. Such dividends may be paid currently, accrued as
                  contingent cash obligations, or converted into additional
                  shares of Restricted Stock, upon such terms as the Committee
                  establishes. The Committee may apply any restrictions to the
                  dividends that the Committee deems appropriate. In the event
                  that any dividend constitutes a "derivative security" or an
                  "equity security" pursuant to Rule 16(a) under the Exchange
                  Act, such dividend shall be subject to a vesting period equal
                  to the remaining vesting period of the Shares of Restricted
                  Stock with respect to which the dividend is paid.

         g.       TERMINATION OF EMPLOYMENT. Upon a Participant's death,
                  Disability, or Retirement, all Restricted Shares shall vest
                  immediately. Each Restricted Stock Award Agreement shall set
                  forth the extent to which the Participant shall have the right
                  to retain unvested Restricted Shares following termination of
                  the Participant's employment with the Company in all other
                  circumstances. Such provisions shall be determined in the sole
                  discretion of the Committee, shall be included in the Award
                  Agreement entered into with each Participant, need not be
                  uniform among all Shares of Restricted Stock issued pursuant
                  to the Plan, and may reflect distinctions based on the reasons
                  for termination of employment.

8.       BENEFICIARY DESIGNATION.

         A Participant under the Plan may make written designation of a
beneficiary on forms prescribed by and filed with the Secretary of the Company.
Such beneficiary, or if no such designation of any beneficiary has been made,
the legal representative of such Participant or such other person entitled
thereto as determined by a court of competent jurisdiction, may exercise, in
accordance with and subject to the provisions of Section 6, any unterminated and
unexpired Option granted to such Participant to the same extent that the
Participant himself could have exercised such Option were he alive or able;
provided, however, that no Option granted under the Plan shall be exercisable
for more Shares than the Participant could have purchased thereunder on the date
his employment by, or other relationship with, the Company and its Subsidiaries
was terminated.

9.       RIGHTS OF ELIGIBLE PERSONS AND PARTICIPANTS.

         Nothing in this Plan or any Award Agreement shall be deemed to: prevent
the Company or an Affiliate from terminating the employment, consultancy or
director status of a Participant; prevent a Participant from terminating his or
her own employment, consultancy or director status; give any Participant a right
to be retained in employment or other service by the Company or any Affiliate
for any period of time; confer on any person any right to be selected as a
Participant.

                                       15

<PAGE>

10.      CHANGE IN CONTROL.

         a.       TREATMENT OF OUTSTANDING AWARDS. Upon the occurrence of a
                  Change in Control, unless otherwise specifically prohibited
                  under applicable laws, or by the rules and regulations of any
                  governing governmental agencies or national securities
                  exchanges:

                  i.       Any and all Options granted hereunder shall become
                           immediately exercisable, and shall remain exercisable
                           throughout their entire term; and

                  ii.      Any restriction periods and restrictions imposed on
                           Shares of Restricted Stock shall lapse; provided,
                           however, that the degree of vesting associated with
                           Restricted Stock which has been conditioned upon the
                           achievement of performance conditions pursuant to
                           Section 5(c) herein shall be determined in the manner
                           set forth in Section 7(d) herein.

         b.       TERMINATION, AMENDMENT, AND MODIFICATIONS OF CHANGE-IN-CONTROL
                  PROVISIONS. Notwithstanding any other provision of this Plan
                  or any Award Agreement provision, the provisions of this
                  Section 10 may not be terminated, amended, or modified on or
                  after the date of a Change in Control to affect adversely any
                  Award theretofore granted under the Plan without the prior
                  written consent of the Participant with respect to said
                  Participant's outstanding Awards.

11.      AMENDMENT, MODIFICATION, AND TERMINATION.

         a.       AMENDMENT, MODIFICATION, AND TERMINATION. Subject to Section
                  10(b) herein, the Board or the Committee may at any time and
                  from time to time, alter, amend, suspend or terminate the Plan
                  in whole or in part, except that, without approval of the
                  stockholders of the Company, no such revision or amendment
                  shall increase the number of shares available for grants of
                  ISOs under the Plan or alter the class of participants in the
                  Plan. Notwithstanding the foregoing, neither the Company nor
                  the Board or Committee on its behalf may cancel outstanding
                  Awards and issue substitute Awards in replacement thereof or
                  reduce the exercise price of any outstanding Options without
                  stockholder approval.

         b.       ADJUSTMENT OF AWARDS UPON THE OCCURRENCE OF CERTAIN UNUSUAL OR
                  NONRECURRING EVENTS. The Committee may make adjustments in the
                  terms and conditions of, and the criteria included in, Awards
                  in recognition of unusual or nonrecurring events (including,
                  without limitation, the events described in Section 4(b)
                  hereof) affecting the Company or the financial statements of
                  the Company or of changes in applicable laws, regulations, or

                                       16

<PAGE>

                  accounting principles, whenever the Committee determines that
                  such adjustments are appropriate in order to prevent dilution
                  or enlargement of the benefits or potential benefits intended
                  to be made available under the Plan.

         c.       AWARDS PREVIOUSLY GRANTED. No termination, amendment, or
                  modification of the Plan shall adversely affect in any
                  material way any Award previously granted under the Plan,
                  without the written consent of the Participant holding such
                  Award.

12.      WITHHOLDING.

         a.       TAX WITHHOLDING. The Company shall have the power and the
                  right to deduct or withhold, or require a Participant to remit
                  to the Company, an amount sufficient to satisfy federal,
                  state, and local taxes, domestic or foreign, required by law
                  or regulation to be withheld with respect to any taxable event
                  arising as a result of this Plan.

         b.       SHARE WITHHOLDING. To the extent provided by the Committee, a
                  Participant may elect to have any distribution to be made
                  under this Plan to be withheld or to surrender to the Company
                  shares of Common Stock already owned by the Participant to
                  fulfill any tax withholding obligation.

13.      SUCCESSORS.

         All obligations of the Company under the Plan with respect to Awards
granted hereunder shall be binding on any successor to the Company, whether the
existence of such successor is the result of a direct or indirect purchase of
all or substantially all of the business and/or assets of the Company, or a
merger, consolidation or otherwise.

14.      LEGAL CONSTRUCTION.

         a.       GENDER AND NUMBER. Except where otherwise indicated by the
                  context, any masculine term used herein also shall include the
                  feminine; the plural shall include the singular; and, the
                  singular shall include the plural.

         b.       SEVERABILITY. In the event any provision of the Plan shall be
                  held illegal or invalid for any reason, the illegality or
                  invalidity shall not affect the remaining parts of the Plan,
                  and the illegal or invalid provision shall be modified to the
                  extent necessary to be legal and valid and shall be enforced
                  as modified.

         c.       REQUIREMENTS OF LAW. The granting of Awards and the issuance
                  of Shares under the Plan shall be subject to all applicable
                  laws, rules, and regulations, and to

                                       17

<PAGE>

                  such approvals by any governmental agencies or national
                  securities exchanges as may be required.

         d.       SECURITIES LAW COMPLIANCE. With respect to Insiders,
                  transactions under this Plan are intended to comply with all
                  applicable conditions of Rule 16b-3 or its successors under
                  the Exchange Act. To the extent any provision of the Plan or
                  action by the Committee fails to so comply, it shall be deemed
                  null and void, to the extent permitted by law and deemed
                  advisable by the Committee.

         e.       GOVERNING LAW. To the extent not preempted by federal law, the
                  Plan, and all agreements hereunder, shall be construed in
                  accordance with and governed by the laws of the state of
                  Nevada.

15.      RIGHTS AS A SHAREHOLDER.

         No Participant to whom an Award has been granted shall have rights as a
shareholder with respect to any Shares covered by such Award, except after due
exercise of the Award and tender of the full purchase price for any Shares being
purchased pursuant to such exercise and registration of the Shares in the
Company's share register in the name of the Participant. Nothing in this Plan
shall affect a Participant's employment or other engagement by the Company,
including the Company's right to terminate such employment or engagement.

16.      PURCHASE FOR INVESTMENT.

         a.       Unless the offering and sale of the Shares to be issued upon
                  the particular exercise of an Option shall have been
                  effectively registered under the Securities Act of 1933 (the
                  "1933 Act"), the Company shall be under no obligation to issue
                  the Shares covered by such exercise unless and until the
                  person(s) who exercise such Option shall represent and warrant
                  to the Company, prior to the receipt of such Shares, that such
                  person(s) are acquiring such Shares for their own respective
                  accounts, for investment, and not with a view to, or for sale
                  in connection with, the distribution of any such Shares. The
                  person(s) acquiring such Shares shall be bound by the
                  provisions of the following legend which shall be endorsed
                  upon the certificate(s) evidencing their Shares issued
                  pursuant to such exercise or such grant:

                  The shares evidenced by this certificate have not been
                  registered under the Securities Act of 1933, as amended, or
                  under state securities laws to the extent applicable. The
                  shares may not be sold, offered for sale, or otherwise
                  transferred in the absence of an effective registration
                  statement under said Act (and any registration or
                  qualification as may be required under such state laws) or an
                  opinion of counsel satisfactory to the company and its counsel
                  that such registration or qualification is not required.

                                       18

<PAGE>

         b.       The Company may delay issuance of the Shares until completion
                  of any action or obtaining of any consent which the Company
                  deems necessary under any applicable law (including, without
                  limitation, state securities or "blue sky" laws).

                                       19

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