Document:

Exhibit 10.9

                              EMPLOYMENT AGREEMENT

     THIS EMPLOYMENT AGREEMENT (the "Agreement") is made and entered into as of
the 15th day of March, 2002 by and between CHROMCRAFT REVINGTON, INC. (the
"Company"), a Delaware corporation with its principal office in Delphi, Indiana,
and FRANK T. KANE (the "Executive"), a resident of the State of Indiana,

                              W I T N E S S E T H:

     WHEREAS, the Executive is currently employed by the Company as an
employee-at-will;

     WHEREAS, the Company desires to continue the employment of the Executive,
and the Executive desires to continue to be employed by the Company, in
accordance with the provisions of this Agreement; and

     WHEREAS, in addition to the employment provisions contained herein, the
Company and the Executive have agreed to certain restrictions, covenants,
agreements and severance payments, as set forth in this Agreement.

     NOW, THEREFORE, in consideration of the foregoing premises, the mutual
covenants, agreements and obligations contained herein, the continued employment
of the Executive by the Company pursuant to this Agreement and for other good
and valuable consideration, the receipt and sufficiency of which are hereby
acknowledged, the Company and the Executive, each intending to be legally bound,
hereby agree as follows:

     Section 1. Employment; Term.

     (a) Employment. Unless terminated earlier as provided herein, the Company
hereby agrees to employ the Executive, and the Executive hereby agrees to be
employed by the Company, on a full-time basis in accordance with the provisions
of this Agreement.

     (b) Term. (b) Unless terminated earlier as provided herein, the initial
term of the Executive's employment with the Company hereunder shall begin on the
date of this Agreement and shall end on the date which is two (2) years
following the date hereof; provided, however, that the term of this Agreement
shall be automatically extended for successive one (1) year periods at the
expiration of the initial two (2) year term hereof, upon the same agreements,
covenants and provisions set forth herein, unless at least one hundred eighty
(180) days prior to the expiration of such initial two (2) year term or any one
(1) year extension thereof, the Company shall deliver to the Executive or the
Executive shall deliver to the Company written notice that the term of this
Agreement shall not be so extended for a one (1) year period, in which case no
extension shall occur and the Executive's employment with the Company under this
Agreement shall end either, as the case may be, upon the expiration of the
initial two (2) year term or upon the expiration of the one (1) year extension
immediately following the date of such notice (the initial term of this
Agreement and all extensions thereof, if any, are hereinafter referred to
individually and collectively as the "Term"). If either party hereto provides
such one hundred eighty (180) day notice, then the Executive's employment with
the Company hereunder shall terminate as of the Date of Termination (as
hereinafter defined), and such termination shall not constitute a termination
(whether with or without Cause, whether with or without Good Reason or
otherwise) of employment by the Company or by the Executive pursuant to Section
4 hereof, but shall be deemed and shall have the effect of a mutual termination
of the Executive's employment with the Company pursuant to this Agreement.

     If the Company provides such one hundred eighty (180) day notice to the
Executive, then the Company shall pay to the Executive (i) that portion of the
Base Salary (as hereinafter defined) earned by the Executive through the Date of
Termination (as hereinafter defined), (ii) an amount payable in twelve (12)
equal monthly installments equal to the sum of (A) the Executive's Base Salary
in effect on the Date of Termination, and (B) the greater of the annual

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cash bonuses paid to the Executive under the Chromcraft Revington, Inc. Short
Term Executive Incentive Plan that was originally effective as of January 1,
1998 and as subsequently amended (the "STIP") up to the "target" Award Rates, as
defined thereunder, in the two fiscal years of the Company immediately preceding
the Date of Termination, which sum the Executive agrees shall constitute
adequate consideration for his covenants and agreements set forth in Section 7
(Non-Competition) and Section 8 (Non-Solicitation) of this Agreement, and (iii)
all amounts that have vested or accrued prior to the Date of Termination under
all incentive compensation or employee benefit plans of the Company in
accordance with the provisions of such plans. Notwithstanding the foregoing, all
options (whether vested or unvested) granted to the Executive to purchase shares
of common stock of the Company as of the Date of Termination shall be treated in
accordance with the Stock Option Plan (as hereinafter defined) and the stock
option agreement(s) between the Company and the Executive.

     In the event of such termination of the Executive's employment after the
Company provides such one hundred eighty (180) day notice to the Executive, then
the Company and the Executive agree that the period of non-competition
referenced in Section 7 hereof shall be one (1) year rather than two (2) years.

     Section 2. Position; Duties; Responsibilities. During the Term, the
Executive:

     (a) shall serve as the Company's Vice President of Finance, Chief Financial
Officer, Secretary and Treasurer and shall have such additional duties,
authority and responsibilities as the Board of Directors of the Company (the
"Board of Directors") or the Chief Executive Officer of the Company may from
time to time reasonably prescribe or request or as may be specified in the
By-Laws of the Company in effect from time to time;

     (b) shall report to the Chief Executive Officer of the Company;

     (c) shall diligently and competently perform all duties and
responsibilities required of him pursuant to this Agreement and shall perform
such duties and responsibilities to the best of his ability; and

     (d) shall devote all of his working time, attention, energies and skills to
the duties and responsibilities required of him pursuant to this Agreement and
to the furtherance of the business and interests of the Company and its
subsidiaries.

     Section 3. Compensation and Employee Benefits.

     (a) Base Salary. During the Term, for all services rendered to or on behalf
of the Company by the Executive in all capacities pursuant to this Agreement or
otherwise, the Company shall pay to the Executive an annual base salary equal to
Two Hundred Five Thousand Dollars ($205,000) per year (the "Base Salary"), as
may be adjusted in accordance with this Section. At approximately annual
intervals after the end of each fiscal year of the Company during the Term, the
Board of Directors (or the Compensation Committee of the Board of Directors)
shall review, or shall cause to be reviewed, the Base Salary payable to the
Executive, giving attention to all factors that the Board of Directors (or the
Compensation Committee of the Board of Directors) deems pertinent, including,
without limitation, any recommendations of the Chief Executive Officer of the
Company, the performance of the Company, the performance of the Executive and
the compensation practices inside and outside of the Company. The Board of
Directors (or the Compensation Committee of the Board of Directors) shall, after
such annual review, determine the Base Salary to be paid until the completion of
the next annual review, but such new Base Salary shall not be less than the Base
Salary as of the date hereof. The Base Salary shall be paid to the Executive in
accordance with the Company's usual and customary payroll practices applicable
to its employees generally.

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     (b) Incentive Compensation. During the Term, the Executive shall be
entitled to participate in all incentive compensation plans and programs in
effect from time to time and generally available to executive officers of the
Company and its subsidiaries, subject to the terms and conditions of such plans
and programs, provided that goals, targets, thresholds and objectives used in
the computation of incentive compensation paid to the Executive shall be no less
favorable than those which are used in the computation of similar incentive
compensation paid to other executive officers of the Company and its
subsidiaries.

     (c) Stock Options. During the Term, the Executive shall be entitled to
participate in the Chromcraft Revington, Inc. 1992 Stock Option Plan, as amended
and restated through March 15, 2002 (the "Stock Option Plan"), subject to the
terms and conditions of the Stock Option Plan. On March 15, 2002, the Executive
shall receive a grant under the Stock Option Plan of an option to purchase One
Hundred Thousand (100,000) shares of common stock of the Company. Such grant
shall be made pursuant to the terms and conditions of the Stock Option Plan and
a stock option agreement between the Company and the Executive. The Executive
shall be eligible for additional grants of stock options under the Stock Option
Plan in the discretion of and as authorized by the Board of Directors of the
Company or the Compensation Committee of the Board of Directors.

     (d) Employee Benefit Plans. During the Term, the Executive shall be
entitled to participate in all employee benefit plans and programs in effect
from time to time and generally available to executive officers of the Company
and its subsidiaries, subject to the terms and conditions of such plans and
programs, including, without limitation, any group hospitalization, medical,
dental, disability and accidental death insurance plan, any employee stock
ownership and retirement plan and any supplemental executive retirement plan of
the Company generally available to executive officers of the Company and its
subsidiaries. The Executive's spouse and legal dependents shall be entitled to
coverage under such insurance policies and plans in accordance with the terms
and conditions of such policies and plans.

     (e) Other Policies. All other matters relating to the employment of the
Executive by the Company not specifically addressed in this Agreement, or in the
plans and programs referenced above (including, without limitation, vacation,
sick and other paid time off), shall be subject to the employee handbooks,
rules, policies and procedures of the Company in effect from time to time.

     (f) Taxes and Other Amounts. All taxes (other than the Company's portion of
FICA taxes) on the Base Salary and other amounts payable to the Executive
pursuant to this Agreement or any plan shall be paid by the Executive. The
Company shall be entitled to withhold from the Base Salary and all other amounts
payable to the Executive pursuant to this Agreement or any plan (i) applicable
income, employment, FICA and other taxes, (ii) such amounts authorized by the
Executive, and (iii) other appropriate and customary amounts.

     (g) Acknowledgment by the Executive. Notwithstanding anything herein to the
contrary, the Executive hereby understands, acknowledges and agrees that the
Company may, in its sole discretion, amend, modify, freeze, suspend or terminate
any or all of the incentive compensation, stock option, employee benefit and
other plans and programs referenced herein at any time and from time to time in
the future as provided in such plans and programs. Provided, however, that any
such amendment, modification, freezing, suspension or termination shall not
affect any of the Executive's vested or accrued benefits under any such plans or
programs and that no such amendment, modification, freezing, suspension or
termination shall affect any of Executive's unvested or unexercised options to
purchase shares of common stock of the Company without the prior written consent
of the Executive, except as provided in the Stock Option Plan and any stock
option agreements between the Company and the Executive.

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     Section 4. Termination of Employment.

     Subject to the respective continuing obligations of the parties hereto set
forth in this Agreement, the Executive's employment with the Company may be
terminated during the Term in any of the following ways:

     (a) Termination by the Company for Cause. The Company, upon written notice
to the Executive, may terminate the Executive's employment with the Company
immediately (except as otherwise expressly provided herein with respect to the
Executive's limited right to cure) for Cause. For purposes of this Section 4,
"Cause" is defined as any of the following:

          (i)  any insubordination to, or disobedience of the directions of, the
               Chief Executive Officer of the Company or the Board of Directors;
               or

          (ii) any conviction of, or the entering of any plea of guilty or nolo
               contendere by, the Executive for any felony; or

         (iii) any act of the Executive of dishonesty, fraud, theft,
               misappropriation or embezzlement upon or against the Company or
               any customer of the Company; or

          (iv) any misappropriation, usurping or taking by the Executive of any
               corporate opportunity of the Company; or

          (v)  any medical diagnosis of the Executive of alcoholism or unlawful
               drug, chemical or substance abuse or addiction to the extent that
               such alcoholism, abuse or addiction adversely affects the ability
               of the Executive to perform his duties and responsibilities
               hereunder or adversely affects the Company or its business,
               operations or affairs, with the Executive hereby agreeing to make
               himself promptly available to a medical doctor selected by and
               paid for by the Company for such diagnosis and consenting to
               provide the results of such diagnosis to the Company promptly; or

          (vi) any material noncompliance by the Executive with any employee
               handbooks, rules, policies or procedures of the Company in effect
               from time to time; or

         (vii) any breach by the Executive of any provision of this Agreement.

     (b) Termination by the Company Without Cause. The Company, upon written
notice to the Executive, may terminate the Executive's employment with the
Company immediately without Cause.

     (c) Termination by the Executive for Good Reason. The Executive, upon
written notice to the Company, may terminate his employment with the Company
immediately (except as otherwise expressly provided herein with respect to the
Company's limited right to cure) for Good Reason. For purposes of this Section
4, "Good Reason" is defined as any of the following:

          (i)  any assignment to the Executive of any duties or responsibilities
               that are inconsistent with the Executive's position as Chief
               Financial Officer of the Company, or any substantial reduction in
               the nature or status of the Executive's duties and
               responsibilities from those in effect immediately prior to the
               date of this Agreement; or

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          (ii) any requirement by the Company that the Executive be based
               anywhere other than the Company's office at which he was based
               immediately prior to the date of this Agreement; or

         (iii) any breach by the Company of any provision of this Agreement.

     (d) Termination by the Executive Without Good Reason. The Executive, upon
not less than ninety (90) days prior written notice to the Company, may
terminate his employment with the Company without Good Reason.

     (e) Termination in the Event of Death or Disability. The Executive's
employment with the Company shall terminate immediately upon the death of the
Executive. The Executive's employment with the Company may be terminated by the
Company in the event of the occurrence of a Disability of the Executive. For
purposes hereof, a "Disability" shall be defined as an illness or a physical or
mental disability or incapacity of the Executive such that the Executive cannot
adequately perform his duties and responsibilities under this Agreement (as
reasonably determined by the Company) for a period of at least ninety (90)
consecutive days; provided, however, that the matters or conditions contemplated
by Section 4(a)(v) hereof shall not be included in the definition of
"Disability". A Disability shall be evidenced by signed, written opinions of at
least two (2) independent, qualified medical doctors selected by the Board of
Directors and paid for by the Company. The Executive hereby agrees to make
himself promptly available for examination by such medical doctors and consents
to provide the results of such examination to the Company promptly.

     (f) Termination by the Executive in the Event of a Change in Control.
Following a Change in Control (as hereinafter defined), the Executive, upon
written notice to the Company, may terminate his employment with the Company
immediately upon the occurrence of any of the following events after a Change in
Control, unless the Executive consents in writing to the occurrence of any such
events:

          (i)  the assignment to the Executive of any duties or responsibilities
               that are inconsistent with the Executive's position as Chief
               Financial Officer of the Company, or a substantial reduction in
               the nature or status of the Executive's duties and
               responsibilities from those in effect immediately prior to a
               Change in Control;

          (ii) a reduction by the Company in the Executive's Base Salary in
               effect on the date of the Change in Control;

         (iii) the Company requires the Executive to be based anywhere other
               than the Company's office at which he was based immediately prior
               to a Change in Control; or

          (iv) the failure by the Company to continue to provide the Executive
               with employee benefits substantially similar to those specified
               in Section 3(d) hereof which are provided to the Executive
               immediately prior to a Change in Control.

     For purposes of this Agreement, a "Change in Control" shall mean a
transaction or series of related transactions pursuant to which (A) a majority
of the outstanding shares of common stock of the Company, on a fully diluted
basis, shall be owned by any Person (as hereinafter defined) or group of Persons
who, as of the date of this Agreement, own (together with their affiliates) an
aggregate of less than fifty percent (50%) of the outstanding shares of common
stock of the Company on a fully diluted basis; (B) the Company consolidates
with, merges into or with or effects any plan of share exchange with any
unaffiliated or unrelated entity and, after giving effect to such consolidation,
merger or share exchange, a majority of the outstanding shares of common stock
of the Company, on a fully diluted basis, shall be owned by any Person or group
of Persons who, as of the date of this Agreement, own (together with their
affiliates) an aggregate of less than fifty percent (50%) of the outstanding
shares of common

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stock of the Company on a fully diluted basis; (C) the Company disposes of all
or substantially all of its assets; or (D) the Company is liquidated or
dissolved or adopts a plan of liquidation or dissolution.

     For purposes of the definition of "Change in Control," (y) a Person or
group of Persons shall not include the Chromcraft Revington, Inc. Employee Stock
Ownership Plan Trust which forms a part of the Chromcraft Revington, Inc.
Employee Stock Ownership Plan (the "ESOP"), or any other employee benefit plan,
subsidiary or affiliate of the Company, and (z) the outstanding shares of common
stock of the Company, on a fully diluted basis, shall include all shares owned
by the ESOP, whether allocated or unallocated to the accounts of participants.

     (g) Notice of Termination. Any termination of the Executive's employment
with the Company as contemplated by this Section 4, except in the event of the
Executive's death, shall be communicated by a written "Notice of Termination" by
the terminating party to the other party hereto. Any Notice of Termination shall
indicate the specific provisions of this Agreement relied upon and, if
applicable, shall set forth in reasonable detail the facts and circumstances
claimed to provide a basis for such termination. The last day of the Executive's
employment with the Company shall be referred to herein as the "Date of
Termination."

     (h) Limited Right to Cure by the Company and the Executive.

          (i)  In the event that the Company desires to terminate the
               Executive's employment for Cause pursuant to Sections 4(a)(i),
               4(a)(vi) or 4(a)(vii) hereof, the Company shall first deliver to
               the Executive a written notice which shall (A) indicate the
               specific provisions of this Agreement relied upon for such
               termination, (B) set forth in reasonable detail the facts and
               circumstances claimed to provide a basis for such termination,
               and (C) describe the steps, actions, events or other items that
               must be taken, completed or followed by the Executive to correct
               or cure the basis for such termination. The Executive shall then
               have thirty (30) days following the effective date of such notice
               to fully correct and cure the basis for the termination of his
               employment. If the Executive does not fully correct and cure the
               basis for the termination of his employment within such thirty
               (30) day period, then the Company shall have the right to
               terminate the Executive's employment with the Company immediately
               for Cause upon delivering to the Executive a written Notice of
               Termination and without any further cure period. Notwithstanding
               the foregoing, the Executive shall be entitled to so correct and
               cure only a maximum of two (2) times during any calendar year.

          (ii) In the event that the Executive desires to terminate his
               employment with the Company for Good Reason pursuant to Section
               4(c) hereof or upon a Change in Control pursuant to Section 4(f)
               hereof, the Executive shall first deliver to the Company a
               written notice which shall (A) indicate the specific provisions
               of this Agreement relied upon for such termination, (B) set forth
               in reasonable detail the facts and circumstances claimed to
               provide a basis for such termination, and (C) describe the steps,
               actions, events or other items that must be taken, completed or
               followed by the Company to correct or cure the basis for such
               termination. The Company shall then have thirty (30) days
               following the effective date of such notice to fully correct and
               cure the basis for the termination of the Executive's employment.
               If the Company does not fully correct and cure the basis for the
               termination of the Executive's employment within such thirty (30)
               day period, then the Executive shall have the right to terminate
               his employment with the Company immediately upon delivering to
               the Company a written Notice of Termination and without any
               further cure period. Notwithstanding the foregoing, the Company
               shall be entitled to so correct and cure only a maximum of two
               (2) times during any calendar year.

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     Section 5. Payment Upon Termination of Employment. Upon the termination of
the Executive's employment with the Company pursuant to Section 4 hereof, the
Executive shall receive the following:

     (a) Termination by the Company for Cause or by the Executive Without Good
Reason. Upon the termination of the Executive's employment by the Company for
Cause pursuant to Section 4(a) hereof or by the Executive without Good Reason
pursuant to Section 4(d) hereof, the Company shall pay to the Executive (i) that
portion of the Executive's Base Salary earned through the Date of Termination,
(ii) an amount, in a lump sum, equal to the Executive's Base Salary for three
(3) months, which the Executive agrees shall constitute adequate consideration
for his covenants and agreements set forth in Section 7 (Non-Competition) and
Section 8 (Non-Solicitation) of this Agreement, and (iii) all amounts that have
vested or accrued prior to the Date of Termination under all incentive
compensation or employee benefit plans of the Company in accordance with the
provisions of such plans. Notwithstanding the foregoing, all options (whether
vested or unvested) granted to the Executive to purchase shares of common stock
of the Company as of the Date of Termination shall be treated in accordance with
the Stock Option Plan and the stock option agreement(s) between the Company and
the Executive.

     (b) Termination by the Company Without Cause or by the Executive With Good
Reason. Upon the termination of the Executive's employment by the Company
without Cause pursuant to Section 4(b) hereof or by the Executive with Good
Reason pursuant to Section 4(c) hereof, the Company shall pay to the Executive
(i) that portion of his Base Salary earned through the Date of Termination, (ii)
an amount payable in twenty-four (24) equal monthly installments equal to the
sum of two times (A) the Executive's Base Salary in effect on the Date of
Termination, and (B) the greater of the annual cash bonuses paid to the
Executive under the STIP up to the "target" Award Rates, as defined thereunder,
in the two fiscal years of the Company immediately preceding the Date of
Termination, which sum the Executive agrees shall constitute adequate
consideration for his covenants and agreements set forth in Section 7
(Non-Competition) and Section 8 (Non-Solicitation) of this Agreement, and (iii)
all amounts that have vested or accrued prior to the Date of Termination under
all incentive compensation or employee benefit plans of the Company in
accordance with the provisions of such plans. Notwithstanding the foregoing, all
options (whether vested or unvested) granted to the Executive to purchase shares
of common stock of the Company as of the Date of Termination shall be treated in
accordance with the Stock Option Plan and the stock option agreement(s) between
the Company and the Executive.

     (c) Termination Upon Death of the Executive. Upon the death of the
Executive, the Company shall pay to the Executive's estate or beneficiaries, as
applicable, (i) that portion of the Executive's Base Salary earned through the
date of his death, (ii) an amount, in a lump sum, equal to the Executive's Base
Salary for three (3) months, and (iii) all amounts that have vested or accrued
prior to the date of his death under all incentive compensation or employee
benefit plans of the Company in accordance with the provisions of such plans.
Notwithstanding the foregoing, all options (whether vested or unvested) granted
to the Executive to purchase shares of common stock of the Company as of the
date of the Executive's death shall be treated in accordance with the Stock
Option Plan and the stock option agreement(s) between the Company and the
Executive.

     (d) Termination Upon a Disability. Upon the termination of the Executive's
employment by the Company pursuant to Section 4(e) hereof upon the occurrence of
a Disability, the Company shall pay to the Executive (i) that portion of the
Executive's Base Salary earned through the Date of Termination, and (ii) all
amounts that have vested or accrued prior to the Date of Termination under all
incentive compensation or employee benefit plans of the Company in accordance
with the provisions of such plans. Notwithstanding the foregoing, all options
(whether vested or unvested) granted to the Executive to purchase shares of
common stock of the Company as of the Date of Termination shall be treated in
accordance with the Stock Option Plan and the stock option agreement(s) between
the Company and the Executive.

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     (e) Termination by the Executive Upon a Change in Control. Upon the
termination of the Executive's employment by the Executive following the
occurrence of a Change in Control pursuant to Section 4(f) hereof, the Company
shall pay to the Executive (i) that portion of his Base Salary earned through
the Date of Termination, (ii) an amount payable in twenty-four (24) equal
monthly installments equal to the sum of two times (A) the Executive's Base
Salary in effect on the Date of Termination, and (B) the greater of the annual
cash bonuses paid to the Executive under the STIP up to the "target" Award
Rates, as defined thereunder, in the two fiscal years of the Company immediately
preceding the Date of Termination, which sum the Executive agrees shall
constitute adequate consideration for his covenants and agreements set forth in
Section 7 (Non-Competition) and Section 8 (Non-Solicitation) of this Agreement,
and (iii) all amounts that have vested or accrued prior to the Date of
Termination under all incentive compensation or employee benefit plans of the
Company in accordance with the provisions of such plans. Notwithstanding the
foregoing, all options (whether vested or unvested) granted to the Executive to
purchase shares of common stock of the Company as of the Date of Termination
shall be treated in accordance with the Stock Option Plan and the stock option
agreement(s) between the Company and the Executive.

     (f) Certain Limitations. All amounts payable to the Executive pursuant to
this Section 5 shall be (i) paid only so long as the Executive is not in breach
of any of the provisions of this Agreement, and (ii) except in the event the
Executive terminates his employment with the Company following a Change in
Control pursuant to Section 4(f) hereof, reduced by the amount of the
Executive's salary, bonuses and cash incentive compensation paid by any
subsequent employer of the Executive during any period of non-competition and
non-solicitation hereunder. In addition, the Executive waives any right to, and
agrees not to file any claim for, unemployment compensation in the event of any
termination of his employment with the Company.

     Section 6. Non-Disclosure; Return of Confidential Information and Other
Property.

     (a) Confidential Information; Non-Disclosure. The Executive understands,
acknowledges and agrees that during the course of his employment with the
Company he has gained or will gain, as the Chief Financial Officer of the
Company, information regarding, knowledge of and familiarity with the Company's
Confidential Information (as hereinafter defined) and that if the Confidential
Information was disclosed by the Executive, the Company would suffer irreparable
damage and harm. The Executive understands, acknowledges and agrees that the
Confidential Information derives substantial economic value from, among other
reasons, not being known or readily ascertainable by proper means by others who
could obtain economic value therefrom upon disclosure. The Executive
acknowledges and agrees that the Company uses reasonable means to maintain the
secrecy and confidentiality of the Confidential Information.

     At all times while the Executive is employed by the Company and at all
times thereafter, the Executive shall not (i) directly or indirectly disclose,
provide or discuss any Confidential Information with or to any Person other than
those directors, officers, employees, representatives and agents of the Company
and any of its subsidiaries or affiliates who need to know such Confidential
Information for a proper corporate purpose, and (ii) directly or indirectly use
any Confidential Information (A) to compete against the Company or any of its
subsidiaries or affiliates, or (B) for the Executive's own benefit or for the
benefit of any Person other than the Company or any of its subsidiaries or
affiliates.

     For purposes of this Agreement, the term "Confidential Information" means
any and all (i) materials, records, data, documents, lists, writings and
information (whether in writing, printed, verbal, electronic, computerized, on
disk or otherwise) (A) relating or referring in any manner to the business,
operations, affairs, financial condition, results of operation, cash flow,
assets, liabilities, sales, revenues, income, estimates, projections, policies,
strategies, techniques, methods, products, developments, suppliers,
relationships and/or customers of the Company or any of its subsidiaries or
affiliates that are confidential, proprietary or not otherwise publicly
available, in any event not through a breach of this Agreement, or (B) that the
Company or any of its subsidiaries or affiliates has deemed confidential,
proprietary or nonpublic, (ii) trade secrets of the Company or any of its
affiliates, as defined in Indiana Code Section 24-2-3-2, as

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amended, or any successor statute, and (iii) any and all copies, summaries,
analyses and extracts which relate or refer to or reflect any of the items set
forth in (i) or (ii) above. The Executive agrees that all Confidential
Information is confidential and is and at all times shall remain the property
of, as applicable, the Company or any of its subsidiaries or affiliates.

     (b) Return of Confidential Information and Other Property. The Executive
covenants and agrees (i) to keep all Confidential Information subject to the
Company's custody and control and to promptly return to the Company all
Confidential Information that is still in the Executive's possession or control
at the termination of the Executive's employment with the Company, and (ii)
promptly upon termination of the Executive's employment with the Company, to
return to the Company, at the Company's principal office, all vehicles,
equipment, computers, credit cards and other property of the Company and to
cease using any of the foregoing.

     Section 7. Non-Competition.

     (a) The Executive hereby understands, acknowledges and agrees that, by
virtue of his position as Chief Financial Officer of the Company, the Executive
has and will have advantageous familiarity and personal contacts with the
customers, wherever located, of the Company and its subsidiaries or affiliates
and has and will have advantageous familiarity with the business, operations and
affairs of the Company and its subsidiaries and affiliates. In addition, the
Executive understands, acknowledges and agrees that the business of the Company
and its subsidiaries and affiliates is highly competitive. Accordingly, at all
times while the Executive is employed by the Company and for a period of two (2)
years following the termination of the Executive's employment with the Company
(whether pursuant to Section 1 or Section 4 hereof, except as provided otherwise
in such Section 1), the Executive shall not, in any location within the United
States of America, directly or indirectly, or individually or together with any
other Person, as owner, shareholder, investor, member, partner, proprietor,
principal, director, officer, employee, manager, agent, representative,
independent contractor, consultant or otherwise:

          (i)  engage in or assist another Person in engaging in, or use or
               permit his name to be used in connection with, any business,
               operation or activity which competes with any business, operation
               or activity conducted or proposed to be conducted by the Company
               or any of its subsidiaries or affiliates or which is in the same
               or a similar line of business as the Company or any of its
               subsidiaries or affiliates, at any time during the Executive's
               employment with the Company or during such two (2) year period
               following the Date of Termination; or

          (ii) finance, join, control, operate or control any business,
               operation or activity which competes with any business, operation
               or activity conducted or proposed to be conducted by the Company
               or any of its subsidiaries or affiliates or which is in the same
               or a similar line of business as the Company or any of its
               subsidiaries or affiliates, at any time during the Executive's
               employment with the Company or during such two (2) year period
               following the Date of Termination; or

         (iii) offer or provide employment, hire or engage (whether on a
               full-time, part-time or consulting basis or otherwise) any
               individual who has been an employee of the Company or any of its
               subsidiaries or affiliates within one (1) year prior to such
               offer, hiring or engagement.

     (b) The Executive acknowledges the nationwide scope of the business of the
Company and its subsidiaries or affiliates. Nevertheless, if the foregoing
provisions of this Section 7(a) are found to be unenforceable by a court of
competent jurisdiction because such provisions are not sufficiently limited to
specific geographic areas, then the restrictions contained in Section 7(a)
hereof upon the Executive may be limited to the following:

                                       9
<PAGE>

          (i)  The geographic areas consisting of one hundred (100) miles from
               any city, town, village, municipality, county or other place in
               the United States of America in which the Company or any of its
               subsidiaries or affiliates maintains an office and in which the
               Executive has performed any of his duties or responsibilities
               under this Agreement; and/or

          (ii) The Executive not being employed by or providing services to any
               Person which is included in the Company's peer group set forth in
               the performance graph section of the Company's proxy statement in
               connection with its annual meeting of stockholders for the year
               in which the Executive's employment with the Company is
               terminated and for the two (2) years thereafter.

     Notwithstanding the foregoing, in the event that any provision of this
Section 7 is found by a court of competent jurisdiction to exceed the time,
geographic or other restrictions permitted by applicable law in any
jurisdiction, then such court shall have the power to reduce, limit or reform
(but not to increase or make greater) such provision to make it enforceable to
the maximum extent permitted by law, and such provision shall then be
enforceable against the Executive in its reduced, limited or reformed manner;
provided, however, that a provision shall be enforceable in its reduced, limited
or reformed manner only in the particular jurisdiction in which a court of
competent jurisdiction makes such determination. In addition, the parties agree
that the provisions of this Section 7 shall be severable in accordance with
Section 13(e) hereof.

     Section 8. Non-Solicitation.

     The Executive hereby understands, acknowledges and agrees that, by virtue
of his position as the Chief Financial Officer of the Company, the Executive has
and will have advantageous familiarity and personal contacts with the customers,
wherever located, of the Company and its subsidiaries and affiliates and has and
will have advantageous familiarity with the business, operations and affairs of
the Company and its subsidiaries and affiliates. In addition, the Executive
understands, acknowledges and agrees that the business of the Company and its
subsidiaries and affiliates is highly competitive. Accordingly, at all times
while the Executive is employed by the Company and for a period of two (2) years
following the termination of the Executive's employment with the Company
(whether pursuant to Section 1 or Section 4 hereof), the Executive shall not,
directly or indirectly, or individually or together with any other Person, as
owner, shareholder, investor, member, partner, proprietor, principal, director,
officer, employee, manager, agent, representative, independent contractor,
consultant or otherwise:

     (a) solicit in any manner, seek to obtain or service any business of any
Person who is or was a customer or an active prospective customer of the Company
or any of its subsidiaries or affiliates during the Executive's employment with
the Company or during such two (2) year period following the Date of
Termination; or

     (b) request or advise any customers, suppliers, vendors or others doing
business with the Company or any of its subsidiaries or affiliates, or any other
Person, to terminate, reduce, limit or change their business or relationship
with the Company or any of its subsidiaries or affiliates; or

     (c) induce, request or attempt to influence any employee of the Company or
any of its subsidiaries or affiliates to terminate his or her employment with
the Company or any of its subsidiaries or affiliates.

     Section 9. Intellectual Property. The Executive understands, acknowledges
and agrees that each and every invention, discovery, improvement, device,
design, apparatus, practice, process, method, technique or product, whether
patentable or copyrightable or not, made, developed, perfected, devised,
conceived, worked on or first reduced to practice by the Executive, either
solely or in collaboration with others, during the period of the Executive's
employment with the Company (whether or not during regular working hours)
relating either directly or indirectly to the business,

                                       10
<PAGE>

operations, affairs, products, practices, techniques or methods of the Company
or any of its subsidiaries or affiliates (hereinafter referred to individually
and collectively as "Developments") is and shall be the property of, as
applicable, the Company or its subsidiaries or affiliates. The Executive hereby
assigns and agrees to assign to, as applicable, the Company or its subsidiaries
or affiliates any and all of the Executive's right, title and interest in and to
any and all Developments and hereby forever and unconditionally releases and
relinquishes any and all rights that he may have with respect to any and all of
the Developments.

     Section 10. Periods of Noncompliance and Reasonableness of Periods. The
restrictions and covenants contained in Sections 7 and 8 hereof shall be deemed
not to run during all periods of noncompliance, the intention of the parties
hereto being to have such restrictions and covenants apply during the Term of
this Agreement and for the full periods specified in Sections 7 and 8 hereof.
The Company and the Executive understand, acknowledge and agree that the
restrictions and covenants contained in Section 7 and Section 8 hereof are
reasonable in view of the nature of the business in which the Company and its
subsidiaries and affiliates are engaged, the Executive's position with the
Company and the Executive's advantageous knowledge of and familiarity with the
business, operations, affairs and customers of the Company and its subsidiaries
and affiliates.

     The Company's obligation to pay the amounts payable to the Executive
pursuant to this Agreement shall immediately terminate in the event that the
Executive breaches any of the provisions of Sections 6, 7, 8 or 9 hereof.
Notwithstanding the foregoing, (a) the covenants of the Executive set forth in
Sections 6, 7, 8 and 9 hereof shall continue in full force and effect and be
binding upon the Executive, (b) the Company shall be entitled to the remedies
specified in Section 12 hereof, and (c) the Company shall be entitled to its
damages, costs and expenses (including, without limitation, reasonable attorneys
fees and expenses) resulting from or relating to the Executive's breach of any
of the provisions of Sections 6, 7, 8 or 9 hereof.

     Section 11. Survival of Certain Provisions. Upon any termination of the
Executive's employment with the Company pursuant to Section 1 or Section 4
hereof, the Executive hereby expressly agrees that the provisions of Sections 6,
7, 8, 9, 10, 11, 12 and 13 hereof shall continue to be in full force and effect
and binding upon the Executive in accordance with the respective provisions of
such Sections.

     Section 12. Remedies. The Executive agrees that the Company will suffer
irreparable damage and injury and will not have an adequate remedy at law in the
event of any actual, threatened or attempted breach by the Executive of any
provision of Sections 6, 7, 8 or 9. Accordingly, in the event of a breach or a
threatened or attempted breach by the Executive of any provision of Sections 6,
7, 8 or 9, in addition to all other remedies to which the Company is entitled at
law, in equity or otherwise, the Company shall be entitled to a temporary
restraining order and a permanent injunction or a decree of specific performance
of any provision of Sections 6, 7, 8 or 9. The parties agree that a bond posted
by the Company in the amount of One Thousand Dollars ($1,000) shall be adequate
and appropriate in connection with such restraining order or injunction and that
actual damages need not be proved by the Company prior to it being entitled to
obtain such restraining order, injunction or specific performance. The foregoing
remedies shall not be deemed to be the exclusive rights or remedies of the
Company for any breach of or noncompliance with this Agreement by the Executive
but shall be in addition to all other rights and remedies available to the
Company at law, in equity or otherwise.

     Section 13. Miscellaneous.

     (a) Binding Effect; Assignment. This Agreement shall be binding upon and
inure to the benefit of the parties hereto and their respective heirs,
executors, representatives, successors and assigns; provided, however that
neither party may assign this Agreement without the prior written consent of the
other party hereto except that the Company may, without the consent of the
Executive, assign this

                                       11
<PAGE>

Agreement in connection with any merger, consolidation, share exchange,
combination, sale of stock or assets or similar transaction involving the
Company but, if the Company is not the surviving corporation, then only so long
as the surviving entity in any such transaction shall have expressly agreed in
writing to assume this Agreement and to perform and be bound by the obligations
of the Company hereunder.

     (b) Waiver. Either party hereto may, by a writing signed by the waiving
party, waive the performance by the other party of any of the covenants or
agreements to be performed by such other party under this Agreement. The waiver
by either party hereto of a breach of or noncompliance with any provision of
this Agreement shall not operate or be construed as a continuing waiver or a
waiver of any other or subsequent breach or noncompliance hereunder. The failure
or delay of either party at any time to insist upon the strict performance of
any provision of this Agreement or to enforce its rights or remedies under this
Agreement shall not be construed as a waiver or relinquishment of the right to
insist upon strict performance of such provision, or to pursue any of its rights
or remedies for any breach hereof, at a future time.

     (c) Amendment. This Agreement may be amended, modified or supplemented only
by a written agreement executed by all of the parties hereto.

     (d) Headings. The headings in this Agreement have been inserted solely for
ease of reference and shall not be considered in the interpretation or
construction of this Agreement.

     (e) Severability. In case any one or more of the provisions (or any portion
thereof) contained herein shall, for any reason, be held to be invalid, illegal
or unenforceable in any respect, such invalidity, illegality or unenforceability
shall not affect any other provision of this Agreement, but this Agreement shall
be construed as if such invalid, illegal or unenforceable provision or
provisions (or portion thereof) had never been contained herein. If any
provision of this Agreement shall be determined by a court of competent
jurisdiction to be unenforceable because of the provision's scope, duration or
other factor, then such provision shall be considered divisible and the court
making such determination shall have the power to reduce or limit (but not
increase or make greater) such scope, duration or other factor or to reform (but
not increase or make greater) such provision to make it enforceable to the
maximum extent permitted by law, and such provision shall then be enforceable
against the appropriate party hereto in its reformed, reduced or limited form;
provided, however, that a provision shall be enforceable in its reformed,
reduced or limited form only in the particular jurisdiction in which a court of
competent jurisdiction makes such determination.

     (f) Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall be an original, but such counterparts shall
together constitute one and the same agreement.

     (g) Construction. This Agreement shall be deemed to have been drafted by
both parties hereto. This Agreement shall be construed in accordance with the
fair meaning of its provisions and its language shall not be strictly construed
against, nor shall ambiguities be resolved against, any party.

     (h) Review and Consultation. The Executive hereby acknowledges and agrees
that he (i) has read this Agreement in its entirety prior to executing it, (ii)
understands the provisions, effects and restrictions of this Agreement, (iii)
has consulted with such of his own attorneys, accountants and financial and
other advisors as he has deemed appropriate in connection with his execution of
this Agreement, and (iv) has executed this Agreement voluntarily. THE EXECUTIVE
HEREBY UNDERSTANDS, ACKNOWLEDGES AND AGREES THAT HE HAS NOT RECEIVED ANY ADVICE,
COUNSEL OR RECOMMENDATION WITH RESPECT TO THIS AGREEMENT FROM ANY DIRECTOR OR
EMPLOYEE OF, OR ANY ATTORNEY, ACCOUNTANT OR ADVISOR FOR, THE COMPANY.

                                       12
<PAGE>

     (i) Attorneys' Fees. The Company shall pay the reasonable costs and
expenses (including, without limitation, reasonable attorneys' fees and
disbursements) of the Executive in connection with the Executive successfully
enforcing any provision or provisions of this Agreement against the Company
(whether by litigation, arbitration, mediation, settlement or negotiation). The
Executive shall pay the reasonable costs and expenses (including, without
limitation, reasonable attorneys' fees and disbursements) of the Company in
connection with the Company successfully enforcing any provision or provisions
of this Agreement against the Executive (whether by litigation, arbitration,
mediation, settlement or negotiation).

     (j) Entire Agreement. This Agreement, the incentive compensation, stock
option and employee benefit plans referenced herein and the agreements and other
documents relating to such plans supersede all other prior understandings,
commitments, representations, negotiations, contracts and agreements, whether
oral or written, between the parties hereto relating to the matters contemplated
hereby and constitute the entire understanding and agreement between the parties
hereto relating to the subject matter hereof.

     (k) Certain References. Whenever in this Agreement a singular word is used,
it also shall include the plural wherever required by the context and
vice-versa. All references to the masculine, feminine or neuter genders herein
shall include any other gender, as the context requires. Unless expressly
provided otherwise, all references in this Agreement to days shall mean
calendar, not business, days.

     (l) Governing Law. This Agreement shall be governed by and construed in
accordance with the laws of the State of Indiana, without reference to any
choice of law provisions, principles or rules thereof (whether of the State of
Indiana or any other jurisdiction) that would cause the application of any laws
of any jurisdiction other than the State of Indiana.

     (m) Notices. All notices, requests and other communications hereunder shall
be in writing (which shall include facsimile communication) and shall be deemed
to have been duly given if (i) delivered by hand; (ii) sent by certified United
States Mail, return receipt requested, first class postage pre-paid; (iii) sent
by overnight delivery service; or (iv) sent by facsimile transmission if such
fax is confirmed immediately thereafter by also mailing a copy of such notice,
request or other communication by regular United States Mail, first class
postage pre-paid, as follows:

If to the Company:                  Chromcraft Revington, Inc.
                                    Attention: Board of Directors
                                    1100 North Washington Street
                                    Delphi, Indiana 46923
                                    Telephone: (765) 564-3500
                                    Facsimile: (765) 564-6673

With a copy to (which               Krieg DeVault LLP
shall not constitute notice):       Attention: Nicholas J. Chulos, Esq.
                                    One Indiana Square, Suite 2800
                                    Indianapolis, Indiana 46204
                                    Telephone: (317) 636-4341
                                    Facsimile: (317) 636-1507

If to the Executive:                Frank T. Kane
                                    3319 Boone Street
                                    West Lafayette, Indiana 47906

                                       13
<PAGE>

With a copy to (which               Daniel F. Evans, Jr., Esq.
shall not constitute notice):       Baker & Daniels
                                    300 North Meridian, Suite 2700
                                    Indianapolis, Indiana 46204
                                    Telephone: (317) 237-1411
                                    Facsimile: (317) 237-1000

or to such other address or facsimile number as any party hereto may have
furnished to the other parties in writing in accordance herewith, except that
notices of change of address or facsimile number shall be effective only upon
receipt.

     All such notices, requests and other communications shall be effective (i)
if delivered by hand, when delivered; (ii) if sent by mail in the manner
provided herein, two (2) business days after deposit with the United States
Postal Service; (iii) if sent by overnight express delivery service, on the next
business day after deposit with such service; or (iv) if sent by facsimile
transmission, on the date indicated on the fax confirmation page of the sender
if such fax also is confirmed by mail in the manner provided herein.

     (n) Jurisdiction and Venue. The parties hereto hereby agree that all
demands, claims, actions, causes of action, suits, proceedings and litigation
between or among the parties relating to this Agreement, shall be filed, tried
and litigated only in a federal or state court located in the State of Indiana.
In connection with the foregoing, the parties hereto irrevocably consent to the
jurisdiction and venue of such court and expressly waive any claims or defenses
of lack of jurisdiction of or proper venue by such court.

     (o) Recitals. The recitals, premises and "Whereas" clauses contained on
page 1 of this Agreement are expressly incorporated into and made a part of this
Agreement.

     (p) Definition of Person. For purposes of this Agreement, the term "Person"
shall mean any natural person, proprietorship, partnership, corporation, limited
liability company, organization, firm, business, joint venture, association,
trust or other entity and any government agency, body or authority.

     IN WITNESS WHEREOF, the parties hereto have made, entered into, executed
and delivered this Agreement as of the day and year first above written.

                                          /s/ Frank T. Kane
                                          -------------------------------------
                                          Frank T. Kane

                                          CHROMCRAFT REVINGTON, INC.

                                          By: /s/ Michael E. Thomas
                                              ---------------------------------
                                              Michael E. Thomas
                                              President

                                       14<PAGE>

                                                                    Exhibit 10.5

                            AMERICAN BAR ASSOCIATION

                             MEMBERS RETIREMENT PLAN

                       This is Basic Plan Document No. 01
                       ----------------------------------

  Copyright(C)2002 by American Bar Retirement Association. All rights reserved.
  ----------------------------------------------------------------------------

<PAGE>

                                TABLE OF CONTENTS
                                -----------------

                                                                            Page
                                                                            ----

ARTICLE 1      PURPOSE.........................................................1

ARTICLE 2      DEFINITIONS.....................................................1

ARTICLE 3      ESTABLISHMENT OF THE EMPLOYER PLAN AND PARTICIPATION
               BY ELIGIBLE EMPLOYEES..........................................12

         Section 3.1 .   Establishment of the Plan by the Employer............12
         Section 3.2 .   Participation By Eligible Employees In General.......12

ARTICLE 4      CONTRIBUTIONS..................................................12

         Section 4.1 .   Employer Contributions...............................13
         Section 4.2 .   401(k) Arrangement...................................13
         Section 4.3 .   Post-Tax Employee Contributions......................21
         Section 4.4 .   Rollover Contributions by Employees..................21
         Section 4.5 .   Limitation on Contributions of an Employer...........21

ARTICLE 5      PARTICIPANT ACCOUNTS AND INVESTMENT ELECTIONS..................22

         Section 5.1 .   Participant Accounts and Investment Elections........22
         Section 5.2 .   Allocation of Employer Contributions.................23
         Section 5.3 .   Allocation of Matching Contributions.................26
         Section 5.4 .   Limitations on Allocations...........................26
         Section 5.5 .   Excess Amounts.......................................28
         Section 5.6 .   Definitions..........................................28

ARTICLE 6      DISTRIBUTIONS UPON TERMINATION OF SERVICE......................29

         Section 6.1 .   Distributions Upon Termination of Service............29
         Section 6.2 .   Time and Form of Distribution upon Termination
                         of Service...........................................31
         Section 6.3 .   Applicability of Annuity Rules to Employer Plan......33
         Section 6.4 .   Designation of Beneficiary...........................35
         Section 6.5 .   Distributions to Minor and Disabled Distributees.....36
         Section 6.6 .   Direct Rollover Option...............................36

ARTICLE 7      LOANS AND IN-SERVICE WITHDRAWALS...............................37

         Section 7.1 .   Loans................................................37
         Section 7.2 .   Hardship Withdrawals.................................39
         Section 7.3 .   Other Withdrawals....................................41

ARTICLE 8      SPECIAL PARTICIPATION AND DISTRIBUTION RULES...................42

         Section 8.1 .   Change of Employment Status..........................42

                                       i

<PAGE>

         Section 8.2 .   Reemployment of an Eligible Employee Whose
                         Employment Terminated Prior to
                         Becoming a Participant...............................42
         Section 8.3 .   Reemployment of a Terminated Participant.............42
         Section 8.4 .   Employment by Related Entities.......................43
         Section 8.5 .   Leased Employees.....................................43
         Section 8.6 .   Reemployment of Veterans.............................43

ARTICLE 9      ADMINISTRATION.................................................44

         Section 9.1 .   Administration.......................................44
         Section 9.2 .   Claims Procedure.....................................45
         Section 9.3 .   Notices to Participants, Etc.........................45
         Section 9.4 .   Notices to Employer or Trustee.......................45
         Section 9.5 .   Evidence of Action by Employer  --
                         Information to Be Supplied...........................46
         Section 9.6 .   Records............................................. 46

ARTICLE 10     CONTINUANCE BY A SUCCESSOR.....................................46

ARTICLE 11     MISCELLANEOUS..................................................46

         Section 11.1 .  Paired Plans.........................................46
         Section 11.2 .  Contribution Limit on Owner-Employees................47
         Section 11.3 .  Non-Assignability....................................47
         Section 11.4 .  Employment Non-Contractual...........................48
         Section 11.5 .  Limitation of Rights.................................48
         Section 11.6 .  Merger or Consolidation with Another Plan............48
         Section 11.7 .  Employer to File Reports and Furnish Plan
                         Information..........................................48
         Section 11.8 .  Loss of Qualified Status.............................49
         Section 11.9 .  Gender and Plurals...................................49
         Section 11.10 . Governing Law........................................49
         Section 11.11 . Limitation of Participant Rights.....................49
         Section 11.12 . Allocation of Responsibilities Among Fiduciaries.....49
         Section 11.13 . Payment of Expenses..................................50
         Section 11.14 . Electronic Media.....................................51

ARTICLE 12     TOP-HEAVY PLAN REQUIREMENTS....................................51

         Section 12.1 .  Top-Heavy Status of Employer Plan....................51

ARTICLE 13     AMENDMENT AND TERMINATION......................................54

         Section 13.1 .  In General...........................................54
         Section 13.2 .  Termination of Plan by Employer......................56
         Section 13.3 .  Distribution of Participant Accounts.................57
         Section 13.4 .  Trustee-to-Trustee Transfer..........................57
         Section 13.5 .  Transfer to New Plan by Employer.....................57
          .              Trust Fund to Be Applied Exclusively for
                         Participants and Their Beneficiaries.................58

                                       ii

<PAGE>

                AMERICAN BAR ASSOCIATION MEMBERS RETIREMENT PLAN
                ------------------------------------------------

                                    ARTICLE 1
                                    ---------

                                     PURPOSE
                                     -------

               This plan is a master plan sponsored by the American Bar
Retirement Association ("ABRA") for adoption by Employers who desire to
establish or continue a tax-qualified retirement plan for themselves and their
eligible employees. It is intended to be and to remain qualified under section
401(a) of the Internal Revenue Code of 1986, as amended (the "Code") and shall
be interpreted and administered in such manner as shall be necessary to maintain
such qualification. This plan is an amendment and restatement of the form of the
Plan that was the subject of a favorable opinion letter issued by the Internal
Revenue Service on December 16, 1996, provided, however, that:

               (i) Section 8.6 of the Plan, to the extent such Section reflects
         modifications required by the Uniformed Services Employment and
         Reemployment Rights Act of 1994, shall be effective with respect to
         individuals reemployed on or after December 12, 1994;

               (ii) Sections 4.2(d), 8.5, 6.1(b), 6.2(b)(3) and 11.2 of the Plan
         and subsections (10) and (28) of Article 2, to the extent such Sections
         and subsections reflect modifications required or permitted by the
         Small Business Job Protection Act of 1996, shall be effective for Plan
         Years beginning after December 31, 1996; and

               (iii) Sections 4.2(f), 5.4, 5.5 and 5.6 of the Plan and paragraph
         (e) of subsection (10) of Article 2, to the extent such Sections and
         paragraph reflect other modifications required by the Small Business
         Job Protection Act of 1996, shall be effective for Plan Years beginning
         after December 31, 1999.

                                    ARTICLE 2
                                    ---------

                                   DEFINITIONS
                                   -----------

               As used herein the following words and phrases shall have the
following respective meanings when capitalized:

               (1)    Accounts. The individual accounts of a Participant under
                      --------
the Employer Plan, namely the Employer Account, the 401(k) Employer Account, the
401(k) Salary Deferral Account, the Matching Contribution Account, the Post-Tax
Employee Contribution Account and the Rollover Account, as applicable.

               (2)    American Bar Association Members Defined Benefit Pension
                      --------------------------------------------------------
Plan. A master plan sponsored by ABRA, designed to meet the requirements of the
----
Code and ERISA that apply to defined benefit plans that are qualified under
section 401(a) of the Code.

               (3)    Annuity Starting Date. The first day of the first period
                      ---------------------
for which a benefit under the Plan is payable as an annuity or, in the case of a
benefit under the Plan not payable in the form of an annuity, the first day on
which all events have occurred that entitle the Participant to distribution of
his or her Vested Portion.

<PAGE>

               (4)    Beneficiary. The person or persons entitled under Section
                      -----------
6.4 to receive benefits under the Plan in the event of the death of a
Participant.

               (5)    Break in Service Year. An Employment Year during which the
                      ---------------------
Employee has not completed at least 501 Hours of Service. For purposes of
determining whether an Employee has incurred a Break in Service Year, the
Employee shall be credited with Hours of Service for any period during which the
Employee (i) is in Military Service, provided that the Employee returns to the
employ of an Employer within the period prescribed by laws relating to the
reemployment rights of persons in Military Service, (ii) is on an uncompensated
leave of absence duly granted by his or her Employer or (iii) is absent from
work for any period because of (A) the Employee's pregnancy, (B) birth of the
Employee's child, (C) placement of a child with the Employee in connection with
the Employee's adoption of such child or (D) caring for any such child for a
period beginning immediately following such birth or placement. The number of
hours to be so credited shall be determined under uniform rules applied by the
Employer in accordance with regulations, except that for purposes of clause
(iii) above, the Employee shall be credited with the number of Hours of Service
for which the Employee would receive credit but for such absence (or, if not
known, 8 hours for each business day of such absence), (I) in the case of an
Employee who would have incurred a Break in Service Year during the Employment
Year in which such period of absence commenced but for the application of clause
(iii) above, only for the Employment Year in which such period of absence
commenced, or (II) in the case of any other Employee, only for the Employment
Year immediately following the Employment Year in which such period of absence
commenced. Notwithstanding the foregoing, no Hours of Service shall be credited
under clause (iii) above unless the Employee timely furnishes to the Employer
such information as it may reasonably require to establish to the satisfaction
of the Employer the reason for such absence and its duration.

               (6)    Business Day. Any day on which the New York Stock Exchange
                      ------------
is open for trading and on which State Street's principal office is open for
business. Any notice to the Trustee received after 3:00 p.m. (Eastern time)
shall be deemed received on the next Business Day.

               (7)    Cash Refund Annuity. An annuity payable during the
                      -------------------
lifetime of a Participant, with a single-sum payment at his or her death to his
or her Beneficiary equal to the excess, if any, of the amount applied to provide
the annuity over the sum of the annuity payments made during the Participant's
lifetime.

               (8)    Code. The Internal Revenue Code of 1986, as amended.
                      ----

               (9)    Collective Trust. The American Bar Association
                      ----------------
Members/State Street Collective Trust, a group trust established by State Street
under a declaration of trust dated as of August 8, 1991, as amended and in
effect from time to time.

               (10)    Compensation. (a) In the case of an Employee, one of the
                       ------------
following definitions (as elected by the Employer in the Adoption
Agreement):

                      (1)    Information Required to be Reported under Code
                             ----------------------------------------------
               Sections 6041, 6051 and 6052 ("wages, tips and other
               ----------------------------
               compensation" box on Form W-2). Wages

                                      -2-

<PAGE>

               as defined in section 3401(a) of the Code and all other payments
               of compensation to the Employee by the Employer (in the course of
               the Employer's trade or business) during the Plan Year which is
               required to reported pursuant to sections 6041(d), 6051(a)(3) and
               6052 of the Code. Such wages shall be determined without regard
               to any provision of section 3401(a) of the Code that limits the
               amount of remuneration included in wages based on the nature or
               location of employment or the services performed (such as the
               exception for agricultural labor contained in section 3401(a)(2)
               of the Code) paid or made available to a Participant during the
               Plan Year.

                      (2)    Code Section 3401(a) Wages. Wages as defined in
                             --------------------------
               section 3401(a) of the Code for purposes of income tax
               withholding at the source, but determined without regard to any
               provision thereof that limits 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 contained
               in section 3401(a)(2) of the Code) paid or made available to a
               Participant during the Plan Year.

                      (3)    415 Safe-Harbor Compensation. Wages, salaries and
                             ----------------------------
               fees for professional services and other amounts received
               (without regard to whether paid in cash) or made available during
               the Plan Year for personal services actually rendered in the
               course of employment with the Employer to the extent that such
               amounts are includible in gross income (including, but not
               limited to, commissions paid to salespersons, compensation for
               services on the basis of a percentage of profits, commissions on
               insurance premiums, tips, bonuses, fringe benefits, and
               reimbursements or other expense allowances under a
               "nonaccountable plan" as described in Income Tax Regulations
               Section 1.62-2(c)), and excluding:

                             (A)    Employer contributions to a plan of deferred
                      compensation which are not includible in the Employee's
                      gross income for the taxable year in which contributed, or
                      Employer contributions under a "simplified employee
                      pension plan" under section 408(k) of the Code to the
                      extent such contributions are deductible by the Employee,
                      or any distributions from a plan of deferred compensation;

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

                             (C)    Amounts realized from the sale, exchange or
                      other disposition of stock acquired under an incentive
                      stock option; and

                             (D)    Other amounts that received special tax
                      benefits, or contributions made by the Employer (whether
                      under a salary reduction agreement) towards the purchase
                      of an annuity contract described in

                                      -3-

<PAGE>

                      section 403(b) of the Code (whether the contributions
                      are excludable from the gross income of the Employee).

               (b)    In the case of a Self-Employed Individual, the amount of
such individual's Earned Income from the Employer.

               (c)    Compensation shall include only compensation that is
actually paid or made available to the Participant during the Plan Year, which
shall be the determination period under section 414(s) for the purpose of
calculating each Participant's Compensation.

               (d)    A Participant's Compensation for the Plan Year during
which he or she first becomes a Participant shall include only amounts earned
since the Entry Date as of which he or she became a Participant.

               (e)   Notwithstanding the definition selected by the Employer as
described in paragraph (a) above, Compensation shall include any amount that
would have been paid or made available but for a salary reduction agreement
pursuant to section 125, 132(f), 401(k), 402(e)(3), 402(h)(1)(B), 403(b),
408(p)(2)(A)(i), 408(k)(6) and 457 of the Code. If so elected by the Employer in
the Adoption Agreement, solely for purposes of calculating or allocating
contributions and forfeitures, Compensation shall not include the following
(even if includible in gross income): (i) reimbursements or other expense
allowances, fringe benefits (cash and noncash), moving expenses, deferred
compensation and welfare benefits or (ii) bonuses, overtime pay or other forms
of compensation specified by the Employer in the agreement; provided that the
Minimum Contribution shall be calculated by reference to items described in
clause (ii) above regardless of the Employer's election.

               (f)    The annual Compensation of an Employee taken into account
under the Plan shall not exceed $170,000, as adjusted for increases in the cost
of living in accordance with section 401(a)(17)(B) of the Code. If Compensation
for any prior Plan Year is taken into account in determining a Participant's
allocations for the current Plan Year, the Compensation for that prior Plan Year
is subject to applicable annual limit in effect for such Prior Plan Year.

               (11)   Defined Contribution Pension Plan. An Employer Plan under
                      ---------------------------------
which contributions are made pursuant to Section 4.1(b).

               (12)   Disability. A Participant's inability to perform the usual
                      ----------
duties of his or her employment with the Employer by reason of any medically
determinable physical or mental impairment that can be expected to result in
death or which has lasted or can be expected to last for a continuous period of
not less than 12 months, as determined by the Plan Administrator in its sole
discretion. The duration and degree of such impairment shall be supported by
either (a) a written determination by the Social Security Administration or (b)
other suitable medical evidence acceptable to the Plan Administrator.

               (13)   Earned Income. Net earnings from self-employment (as
                      -------------
defined in section 1402(a) of the Code) in the trade or business with respect to
which the Employer Plan is established for which personal services of a
Self-Employed Individual are a material income-producing factor. With the
exception of any amount contributed by the Employer under a salary reduction
agreement and which is not includible in gross income under section 125,

                                      -4-

<PAGE>

132(f), 402(e)(3), 402(h)(1)(B) or 403(b) of the Code, Earned Income shall be
determined without regard to any items not includible in gross income for
federal income tax purposes or to the deductions related to such items and shall
be reduced by any amount which constitutes an Employer contribution to any
qualified plan to the extent deductible under section 404 of the Code. Net
earnings from self-employment shall be determined after taking into account the
deduction allowed to the Employer by section 164(f) of the Code.

               (14)   Effective Date. The effective date of the Employer Plan as
                      --------------
set forth in the Adoption Agreement.

               (15)    Elective Contributions. Employer contributions to an
                       ----------------------
Employer Plan pursuant to a Participant's election under a cash or deferred
arrangement (whether or not such arrangement is a qualified cash or deferred
arrangement). No amount that has become currently available to an Employee or
that is designated or treated at the time of deferral or contribution as a
Post-Tax Employee Contribution shall be treated as an Elective Contribution.

               (16)   Elective Deferrals. For a taxable year of the Participant,
                      ------------------
the sum of: (a) any Elective Contribution under a qualified cash or deferred
arrangement to the extent such contribution is not includible in gross income
for the taxable year pursuant to section 402(e)(3) of the Code; (b) any employer
contribution to a simplified employee pension (as defined in section 408(k) of
the Code) to the extent such contribution is not includible in gross income for
the taxable year pursuant to section 402(h)(1)(B) of the Code; (c) any employer
contribution to an annuity contract pursuant to section 403(b) of the Code under
a salary reduction agreement (within the meaning of section 3121(a)(5)(D) of the
Code) to the extent such contribution is not includible in gross income for the
taxable year pursuant to section 403(b) of the Code; (d) any employee
contribution designated as deductible under a trust described in section
501(c)(18) of the Code to the extent that such contribution is deductible for
the taxable year pursuant to section 501(c)(18) of the Code. Notwithstanding the
foregoing, Elective Deferrals shall not include any amounts properly distributed
as an excess amount pursuant to Section 5.5.

               (17)   Eligible Employee. An Employee other than an individual
                      -----------------
who is (a) a member of a unit the terms of whose employment are subject to a
collective bargaining agreement (if retirement benefits were the subject of good
faith bargaining and if no more than two percent of the employees subject to
such agreement are professionals as defined in section 1.410(b)-9 of the Income
Tax Regulations) unless such agreement provides for such employee to be eligible
to participate in the Employer Plan or (b) a nonresident alien within the
meaning of section 7701(b)(1)(B) of the Code who receives no earned income
within the meaning of section 911(d)(2) of the Code from his or her Employer
which constitutes income from sources within the United States within the
meaning of section 861(a)(3) of the Code, regardless of whether such individual
is at any time determined to be an Employee. The Employer may specify in a
nonstandardized Adoption Agreement that (i) individuals who perform services for
the Employer pursuant to an agreement (written or oral) that specifies such
services are performed by the individual as an independent contractor, or
identifies the individual as an employee of an unaffiliated organization or
otherwise contains an irrevocable waiver of Plan participation made upon
adoption of the Plan (or when the Employee is first becomes an Eligible
Employee, if later), (ii) attorneys who are not partners or shareholders of the
Employer, (i) employees of Related Employers, (iv) leased employees (as defined
in section 414(n)(2) of the Code) or (v) certain other specified categories of
employees shall not be Eligible Employees.

                                      -5-

<PAGE>

               (18)   Employee. An individual whose relationship with an
                      --------
Employer is, under common law, that of an employee, a Self-Employed Individual
or an individual who is deemed to be an employee as a result of the application
of Section 8.5.

               (19)   Employer. Any (a) sole practitioner, partnership,
                      --------
corporation, limited liability company or association engaged in the practice of
law that employs or includes at least one individual who is a member or
associate of the American Bar Association or any organization of lawyers
represented in the House of Delegates of the American Bar Association, (b)
organization of lawyers represented in the House of Delegates of the American
Bar Association or (c) any organization that does not engage in the practice of
law but is closely associated with the legal profession, that receives the
approval of ABRA, and that has as an owner or a member of its governing board a
member or associate of the American Bar Association or any organization of
lawyers represented in the House of Delegates of the American Bar Association or
the American Bar Association that properly delivers an executed Adoption
Agreement to the Trustee. The term "Employer" shall also include any successor
to an organization that has adopted the Plan if such successor has agreed, or is
required by operation of law, to continue the Employer Plan and Trust.

               For purposes of the Plan, (a) a sole practitioner shall be deemed
to be his or her own Employer, and a partnership shall be deemed to be the
Employer of each Self-Employed Individual, (b) a partnership or limited
liability company that has elected to be classified as an association for
federal income tax purposes shall be treated as a corporation and its partners
or members, as the case may be, shall be treated as employees and (c) a limited
liability company that has elected to be classified as a partnership for federal
income tax purposes shall be treated as such and its members shall be treated as
Self-Employed Individuals.

               (20)   Employer Account. The account to which any Employer
                      ----------------
contributions made on behalf of a Participant (other than Qualified Nonelective
Contributions or Safe Harbor Nonelective Employer Contributions), and any
earnings or losses thereon, are credited.

               (21)   Employer Plan. The Plan as adopted and maintained by an
                      -------------
Employer, with the provisions specified in the Employer's Adoption Agreement.

               (22)   Employment Year. The 12-consecutive month period beginning
                      ---------------
on the day on which an Employee performs his or her first Hour of Service upon
his or her employment or reemployment by the Employer and any anniversary of
that day (or, if elected by the Employer in the Adoption Agreement, after such
initial Employment Year, the Plan Year beginning with or within the day on which
an Employee performs his or her first Hour of Service upon his or her employment
or reemployment and each Plan Year thereafter).

               (23)   Entry Date. The Effective Date and each other date
                      ----------
specified by the Employer in the Adoption Agreement.

               (24)   ERISA. The Employee Retirement Income Security Act of
1974, as amended.     -----

               (25)   Fiduciary. The Board of Directors of ABRA, the Plan
                      ---------
Administrator, the Trustee and each Investment Manager.

                                      -6-

<PAGE>

               (26)   401(k) Employer Account. The account to which any
                      -----------------------
Qualified Nonelective Contributions, Qualified Matching Contributions, Safe
Harbor Nonelective Employer Contributions or Safe Harbor Matching Contributions
made on behalf of a Participant, and any earnings or losses thereon, are
credited.

               (27)   401(k) Salary Deferral Account. The account to which a
                      ------------------------------
Participant's Elective Contributions, and any earning or losses thereon, are
credited.

               (28)   Highly Compensated Employee. For a Plan Year, any Employee
                      ---------------------------
who (A) is a 5%-owner (as determined under section 416(i) of the Code) at any
time during the current Plan Year or the prior Plan Year or (B) was paid
compensation in excess of $80,000 (as adjusted for increases in the cost of
living in accordance with section 414(q)(1)(B)(ii) of the Code) from an Employer
for the prior Plan Year. Notwithstanding the foregoing, if elected by the
Employer, in the Adoption Agreement, a Highly Compensated Employee is any
Employee described in clause (A) or who was paid compensation in excess of the
limitation described in clause (B) for the calendar year beginning with or
within the prior Plan Year and, if also elected by the Employer in the Adoption
Agreement, was in the top 20% of employees for the prior Plan Year (or the
calendar year beginning with or within the prior Plan Year, if the other
election in this subsection (28) is also made by the Employer) based on
Compensation.

               For any Plan Year, a former Employee is a Highly Compensated
Employee if he or she was a Highly Compensated Employee (determined based on the
elections made by an Employer in the Adoption Agreement applicable for
determining whether an Employee is a Highly Compensated Employee as in effect
for such Plan Year) during the Plan Year in which he or she terminated
employment with an Employer or during any Plan Year ending on or after such
Employee's 55th birthday.

               (29)   Hours of Service. Each hour for which an Employee is
                      ----------------
directly or indirectly compensated by, or entitled to receive compensation from,
the Employer. For purposes of determining the number of hours of employment to
be credited to an Employee, compensation shall mean the total earnings paid,
directly or indirectly, to the Employee by the Employer, including each hour for
which back pay, irrespective of mitigation of damages, is either awarded or
agreed to by the Employer.

               The computation of hours of employment and the periods to which
hours of employment are credited shall be determined under uniform rules adopted
by the Employer in accordance with Department of Labor regulations
ss.2530.200b-2(b), (c) and (f). The Hours of Service to be credited to an
Employee shall be calculated pursuant to the method elected by the Employer in
the Adoption Agreement.

               In no event shall more than 501 Hours of Service be credited to
an Employee for any single continuous period during which duties are not
performed by the Employee.

               (30)   Investment Manager. An individual or entity who is
                      ------------------
described as such in Section 3(38) of ERISA and who serves as such with respect
to all or any portion of the Trust assets.

                                      -7-

<PAGE>

               (31)   Investment Options. The investment options established and
                      ------------------
maintained under the Trust.

               (32)   Joint and Survivor Annuity. An annuity payable for the
                      --------------------------
life of a Participant with a survivor annuity payable for the life of the
Participant's Beneficiary equal to 50% or 100% (as elected by the Participant)
of the amount of the annuity payable during the life of the Participant.

               (33)   Joint and Survivor Annuity-Period Certain. An annuity
                      -----------------------------------------
payable for the life of a Participant with a survivor annuity payable to the
Participant's Beneficiary equal to 50% or 100% (as elected by the Participant)
of the amount of the annuity payable during the life of the Participant, which
shall continue for the remaining lifetime of the survivor or until the end of a
period specified by the Participant, whichever is later. If the survivor dies
before the end of the specified period, any additional payments shall be paid to
the next succeeding Beneficiary for the remainder of the specified period. The
specified period may be 5, 10, 15 or 20 years.

               (34)   Life Annuity. An annuity payable for the life of a
Participant.          ------------

               (35)   Life Annuity-Period Certain. An annuity payable for the
                      ---------------------------
life of a Participant or until the end of a period specified by the Participant,
whichever is later. After the Participant's death, any payments shall be paid to
his or her Beneficiary. The specified period may be 5, 10, 15 or 20 years.

               (36)   Matching Contribution Account. The account to which any
                      -----------------------------
Matching Contributions made on behalf of a Participant (other than Qualified
Matching Contributions or Safe Harbor Matching Contributions), and any earnings
or losses thereon, are credited.

               (37)   Matching Contributions. Contributions to an Employer Plan
                      ----------------------
made pursuant to Section 4.2(c).

               (38)   Military Service. The performance of duty by an individual
                      ----------------
on a voluntary or involuntary basis in a uniformed service (within the meaning
of the Uniformed Services Employment and Reemployment Rights Act of 1994, as
amended).

               (39)   Minimum Contribution. The Employer contribution determined
                      --------------------
in accordance with Section 12.1.

               (40)   Normal Retirement Age. A Participant's 65th birthday or
                      ---------------------
such earlier age as may be specified by the Employer in the Adoption Agreement.

               (41)   Notice. Any written notice or election to the Trustee made
                      ------
in accordance with the rules and procedures established by the Trustee.

               (42)   Owner-Employee. Any person who owns more than 10% of the
                      --------------
capital or profits interest in an Employer that is not classified for federal
income tax purposes as a corporation.

                                      -8-

<PAGE>

               (43)   Participant. An Eligible Employee who has satisfied the
                      -----------
participation requirements set forth in Article 3. An individual shall cease to
be a Participant at such time such individual ceases to have any Accounts under
the Plan.

               (44)   Adoption Agreement. The agreement (in the form provided by
                      ------------------
ABRA for such purpose) under which the Employer has adopted this Plan and has
become an Employer under the Trust. The provisions of the Adoption Agreement are
incorporated by reference as a part of the Employer Plan.

               (45)   Period of Severance. Any period during which an Employee
                      -------------------
is not employed by the Employer or deemed to be employed by the Employer
pursuant to subsection (65) of this Article 2.

               (46)   Plan. The American Bar Association Members Retirement Plan
                      ----
as herein set forth, as from time to time amended.

               (47)   Plan Administrator. With respect to each Employer Plan,
the Employer.         ------------------

               (48)   Plan Year. The Employer's fiscal year for all Employer
                      ---------
Plans other than SIMPLE Plans, or the calendar year for any SIMPLE Plan.

               (49)   Post-Tax Employee Contribution Account. The account to
                      --------------------------------------
which a Participant's Post-Tax Employee Contributions, and any earnings or
losses thereon, are credited.

               (50)   Post-Tax Employee Contributions. Employee after-tax
                      -------------------------------
contributions made pursuant to Section 4.3.

               (51)   Profit Sharing Plan. An Employer Plan under which
                      -------------------
contributions are made pursuant to Section 4.1(a).

               (52)   Qualified Defined Contribution Plan. A defined
                      -----------------------------------
contribution plan that is a Qualified Plan.

               (53)   Qualified Joint and Survivor Annuity. An annuity payable
                      ------------------------------------
for the life of the Participant with a survivor annuity payable for the life of
the Participant's spouse that is equal to 100% (or 50% if so elected by the
Participant) of the amount of the annuity payable during the life of the
Participant.

               (54)   Qualified Matching Contribution. A Matching Contribution
                      -------------------------------
to a Qualified Defined Contribution Plan of the Employer made by the Employer on
behalf of a Participant in accordance with applicable regulations that (i) the
Employee cannot elect to receive in cash from the Employer, (ii) is 100% vested
when made and (iii) is only distributable under the terms of such Qualified
Defined Contribution Plan to Employees or their beneficiaries upon such
Participant's termination of Service, attainment of Normal Retirement Age,
death, Disability.

               (55)   Qualified Nonelective Contributions. An Employer
                      -----------------------------------
contribution to a Qualified Defined Contribution Plan of the Employer (other
than Matching Contributions or Qualified Matching Contributions) made by the
Employer in accordance with section 401(m)(4)(c) of the Code on behalf of an
Employee which (i) the Employee cannot elect to

                                      -9-

<PAGE>

receive in cash from the Employer, (ii) is 100% vested when made, and (iii) is
only distributable upon such Participant's termination of Service, attainment of
Normal Retirement Age, death, Disability.

               (56)   Qualified Plan. A retirement plan that is qualified under
                      --------------
section 401(a) of the Code.

               (57)   Related Employer. (a) Any corporation which is a member of
                      ----------------
the same controlled group of corporations (as defined in section 414(b) of the
Code) as the Employer; (b) any trade or business under common control (as
defined in section 414(c) of the Code) with the Employer; (c) any organization
which is a member of an affiliated service group (as defined in section 414(m)
of the Code) which includes the Employer, a corporation described in clause (a)
or a trade or business described in clause (b); and (d) any other entity
required to be aggregated with the Employer under section 414(o) of the Code.

               (58)   Rollover Account. The account to which any eligible
                      ----------------
rollover contributions contributed to this Plan by the Participant pursuant to
Section 4.4, and any earnings and losses thereon, are credited.

               (59)   Rollover Contributions. Employee rollover contributions
                      ----------------------
made pursuant to Section 4.4.

               (60)   Safe Harbor Contribution. A Safe Harbor Matching
                      ------------------------
Contribution or Safe Harbor Nonelective Employer Contribution.

               (61)   Safe Harbor Matching Contribution. A Matching Contribution
                      ---------------------------------
to a Profit Sharing Plan of the Employer that satisfies Section 4.2(f) of the
Plan and that (i) the Employee cannot elect to receive in cash from the
Employer, (ii) is 100% vested when made and (iii) is only distributable under
the terms of such Profit Sharing Plan to Employees or their beneficiaries upon
such Participant's termination of Service, attainment of Normal Retirement Age,
death, Disability.

               (62)   Safe Harbor Nonelective Employer Contribution. An Employer
                      ---------------------------------------------
nonelective contribution to a Profit Sharing Plan of the Employer that satisfies
Section 4.2(f) of the Plan and that (i) the Employee cannot elect to receive in
cash from the Employer, (ii) is 100% vested when made and (iii) is only
distributable under the terms of such Profit Sharing Plan to Employees or their
beneficiaries upon such Participant's termination of Service, attainment of
Normal Retirement Age, death, Disability.

               (63)   Safe Harbor Plan. A Profit Sharing Plan adopted pursuant
                      ----------------
to an Adoption Agreement permitting Safe Harbor Contributions that is maintained
by the Employer in accordance with Section 4.2(f) of the Plan.

               (64)   Self-Employed Individual. In any Plan Year, any individual
                      ------------------------
who has Earned Income for such Plan Year or who would have had Earned Income if
the Employer had net profits for such Plan Year.

               (65)   Service. The aggregate of the periods during which an
                      -------
Employee is employed by, or is the sole practitioner or partner of, the Employer
or a Related Employer.

                                      -10-

<PAGE>

Service shall be computed in terms of completed years and calendar months, with
any fraction of a calendar month treated as one month. Notwithstanding the
preceding sentence, Service completed prior to five (5) consecutive Periods of
Severance shall be disregarded with respect to an Employee who has no Vested
Portion.

         For purposes of this subdivision (65), an Employee shall be deemed to
be employed by the Employer during (i) any period of absence from employment by
an Employer which is of less than twelve months duration, (ii) the first twelve
months of any period of absence from employment for any reason other than the
Employee's quitting, retiring or being discharged, (iii) any period of absence
from employment during which the Employee suffers from a Disability and (iv) any
period of absence during which the Employee is in Military Service, provided
that the Employee returns to the employ of the Employer within the period
prescribed by laws relating to the reemployment rights of persons in military
service. In addition, service for any predecessor employer shall be included in
a Participant's Service if the Employer maintains the plan of such predecessor
employer or if the Employer so elects in the Adoption Agreement.

               (66)   Shareholder-Employee. Any individual who is an employee or
                      --------------------
officer of an Employer that is an "S corporation" within the meaning of section
1361(a)(1) of the Code and who owns (or is considered as owning within the
meaning of section 318(a)(1) of the Code) on any day of the Employer's fiscal
year more than 5% of the Employer's outstanding stock.

               (67)   SIMPLE Plan. A Profit Sharing Plan adopted pursuant to the
                      -----------
SIMPLE 401(k) Plan Adoption Agreement that is maintained by the Employer in
accordance with the provisions of sections 401(k)(11) and 401(m)(10) of the
Code.

               (68)   State Street. State Street Bank and Trust Company, a trust
                      ------------
company organized and existing under the laws of The Commonwealth of
Massachusetts.

               (69)   Target Benefit Plan. An Employer Plan under which Employer
                      -------------------
contributions are made pursuant to Section 4.1(c).

               (70)   Trust. The American Bar Association Members Retirement
                      -----
Trust, as amended from time to time.

               (71)   Trustee. The trustee of the Trust and any successor
trustee or trustees.  -------

               (72)   Valuation Date. Each Business Day.
                      --------------

               (73)   Vested Portion. That percentage of a Participant's
                      --------------
Employer Account and Matching Contribution Account in which the Participant's
rights are fully vested as determined by reference to the vesting schedule
specified in the Adoption Agreement and referenced in Article 6. The term
"Unvested Portion" means the balance, if any, of such Accounts. With respect to
a Participant's other Accounts, the term "Vested Portion" means 100% of such
Accounts.

               (74)   Year of Eligibility Service. An Employment Year in which
                      ---------------------------
an Employee is credited with 1,000 or more Hours of Service, regardless of
whether his or her Service continues throughout such period.

                                      -11-

<PAGE>

                                   ARTICLE 3
                                   ---------

        ESTABLISHMENT OF THE EMPLOYER PLAN AND PARTICIPATION BY ELIGIBLE
        -----------------------------------------------------------------
                                    EMPLOYEES
                                    ---------

               Section 3.1.  Establishment of the Plan by the Employer. (a)
               -----------   -----------------------------------------
Promulgation of Plan. Each Employer, by executing an Adoption Agreement and
delivering it to the Trustee, thereby adopts the Plan to provide retirement
benefits for its Employees who are eligible to participate in the applicable
Employer Plan and agrees that fees described in the prospectus forming part of
the Registration Statement filed with the Securities and Exchange Commission
covering units of participation in the Collective Trust shall be paid by such
Employer Plan.

               (b)    Implementation of Plan. ABRA has entered into a trust
                      ----------------------
agreement with the Trustee establishing the Trust to implement the Employer
Plans. The Trust shall be the sole funding vehicle for each Employer Plan. Each
Employer shall become a party to the Trust by executing an Adoption Agreement.

               (c)    Substitution of Plan for Preexisting Plan. The Plan may be
                      -----------------------------------------
adopted by an Employer in substitution for any preexisting master, prototype or
individually designed Qualified Plan, if the Plan as so adopted provides a
benefit to each Participant immediately after adoption (if the Employer Plan
then terminated) which is at least equal to the benefit the Participant would
have been entitled to receive under the preexisting plan (if it had then
terminated). In the case of any such substitution, the funds held for the
preexisting plan shall be transferred to the Trustee as soon as practicable and
credited to the appropriate Accounts of the Participants and invested in
accordance with Article 6 as though such funds were contributions under this
Plan.

               (d)    Paired Plans. The standardized forms of (i) the Defined
                      ------------
Contribution Pension Plan, (ii) the Profit Sharing Plan, (iii) the Target
Benefit Plan and (iv) the American Bar Association Members Defined Benefit
Pension Plan shall be treated as paired plans with respect to an Employer to the
extent that the Employer adopts any combination of such plans. Any Employer that
adopts such paired plans shall be subject to the requirements of Section 11.1.

               (e)    Owner-Employee Who Controls Business. Owner-Employees may
                      ------------------------------------
be subject to certain rules regarding the establishment of the Plan and other
Qualified Plans under Section 11.2.

               Section 3.2.  Participation By Eligible Employees In General.
               -----------   ---------------------------------------------
Each Eligible Employee who on the Effective Date has attained the age (not older
than 21) and has completed the number of months of Service (which shall not
exceed 24, or 12 in the case of a 401(k) arrangement) or Years of Eligibility
Service (which shall not exceed 2, or 1 in the case of a 401(k) arrangement
contained in Article 4) elected by the Employer in the Adoption Agreement (the
"participation requirements") shall become a Participant as of the Effective
Date. Any other Eligible Employee shall become a Participant as of the first
Entry Date following his or her satisfaction of the participation requirements.
If a Rollover Contribution is made by an Eligible Employee pursuant to section
4.4 prior to satisfaction of the participation requirements, such Eligible
Employee shall be deemed to be a Participant solely with respect to such
Rollover Contributions.

                                      -12-

<PAGE>

                                    ARTICLE 4
                                    ---------

                                  CONTRIBUTIONS
                                  -------------

               Section 4.1.  Employer Contributions. Subject to the limitations
               -----------   ----------------------
set forth in Section 4.5 and Article 5, an Employer shall contribute for each
Plan Year such amount as determined on the basis of subsection (a), (b) or (c)
below, depending on the form of Adoption Agreement executed by the Employer.

               (a)    Profit-Sharing Plan. For each Plan Year, the Employer, in
                      -------------------
its discretion, shall determine the amount to be contributed, except that
Employer contributions to a Safe Harbor Plan or a SIMPLE Plan shall be made as
specified in the Adoption Agreement.

               (b)    Defined Contribution Pension Plan. For each Plan Year the
                      ---------------------------------
Employer shall contribute on behalf of each eligible Participant the percentage
of such Participant's Compensation as specified in the Adoption Agreement.

               (c)    Target Benefit Plan. For each Plan Year the Employer shall
                      -------------------
contribute on behalf of each Participant the amount determined in accordance
with the Adoption Agreement.

               (d)    The Employer shall deliver the contributions required
pursuant to this Section 4.1 for any Plan Year to the Trustee prior to the due
date, including extensions thereof, of the Employer's federal income tax return
for the fiscal year of the Employer which ends with such Plan Year.

               Section 4.2.  401(k) Arrangement. (a) In General. An Employer may
               -----------   ------------------      ----------
establish a cash or deferred arrangement under section 401(k) of the Code by
executing an appropriate Adoption Agreement.

               (b)    Contributions to a 401(k) Salary Deferral Account. Subject
                      -------------------------------------------------
to the limitations contained in this Section and in Article 5, each Participant
may enter (or, if elected by the Employer in the Adoption Agreement, shall be
deemed to enter) into a salary reduction agreement with his or her Employer to
make Elective Contributions to his or her 401(k) Salary Deferral Account.
Contributions under this Section shall be made by payroll reductions or
nonperiodic transfers in accordance with rules and procedures established by the
Employer. Elections to make Elective Contributions to a Participant's 401(k)
Salary Deferral Account may not be made retroactively, and shall remain in
effect until modified or terminated. A Participant may elect to commence, modify
or terminate his or her election to make Elective Contributions at any time in
accordance with the Employer's administrative procedures, but not less
frequently than once during each Plan Year.

               (c)    Matching Contributions. Subject to the limitations
                      ----------------------
contained in this Section and Article 5, an Employer that elects to establish a
cash or deferred arrangement under Section 4.2(a) may also elect to contribute
Matching Contributions to the Plan in the amount determined pursuant to the
Adoption Agreement. Matching Contributions may, at the election of the Employer
in an Adoption Agreement, be allocated on behalf of all Participants or only
Participants who are not Highly Compensated Employees (or, in a nonstandardized
Adoption Agreement, only Participants who are credited with 1,000 Hours of
Service, only Participants

                                      -13-

<PAGE>

who are employed by the Employer on the last day of the Plan Year or only
certain other categories of Participants). Matching Contributions shall be made
no later than the end of the 12-month period immediately following the Plan Year
to which such contributions relate. Notwithstanding any Plan provision to the
contrary, any Matching Contributions made for any Plan Year to a Safe Harbor
Plan or a SIMPLE Plan shall be made in accordance with the provisions in the
applicable Adoption Agreement.

               (d)    Limits on Contributions for Highly Compensated Employees.
                      --------------------------------------------------------
(1) Actual Deferral Percentage Test Imposed by Section 401(k)(3) of the Code.
    ------------------------------------------------------------------------
Notwithstanding the provisions of this Section, if the Elective Contributions
made pursuant to this Section to an Employer Plan other than a Safe Harbor Plan
or a SIMPLE Plan for a Plan Year fail to satisfy one of the tests set forth in
paragraphs (A) and (B) of this subsection, the adjustments prescribed in
paragraph (A) of subsection (5) of this Section shall be made.

                      (A)    The HCE average deferral percentage does not exceed
               the NHCE average deferral percentage multiplied by 1.25.

                      (B)    The HCE average deferral percentage (i) does not
               exceed the NHCE average deferral percentage by more than 2
               percentage points and (ii) does not exceed two times the NHCE
               average deferral percentage.

               (2)    Actual Contribution Percentage Test Imposed by Section
                      ------------------------------------------------------
401(m) of the Code. Notwithstanding the provisions of this Section, if the
------------------
Post-Tax Employee Contributions made pursuant to Section 4.3 for a Plan Year and
the Matching Contributions made pursuant to this Section fail to satisfy both of
the tests set forth in paragraphs (A) and (B) of this subsection, the
adjustments prescribed in paragraph (B) of subsection (5) of this Section shall
be made.

                      (A)    The HCE average contribution percentage does not
               exceed the NHCE average contribution percentage multiplied by
               1.25.

                      (B)    The HCE average contribution percentage (i) does
               not exceed the NHCE average contribution percentage by more than
               2 percentage points and (ii) does not exceed two times the NHCE
               average contribution percentage.

               (3)    Aggregate Limit on Contributions. Notwithstanding anything
                      --------------------------------
herein to the contrary, if the sum of the HCE average deferral percentage (as
determined under paragraph (A) of subsection (5) of this Section after making
the adjustments required by such paragraph for the Plan Year) and the HCE
average contribution percentage (as determined under paragraph (B) of subsection
(5) of this Section after making the adjustments required by such paragraph for
the Plan Year) exceeds, or in the judgment of the Employer is likely to exceed,
the aggregate limit for such Plan Year, the adjustments prescribed in paragraph
(B)(iii) of subsection (5) of this Section shall be made.

               (4)    Definitions and Special Rules. For purposes of this
                      -----------------------------
Section, the following definitions and special rules shall apply:

                                      -14-

<PAGE>

                      (A)    The "actual deferral percentage test" means the
               tests set forth in paragraphs (A) and (B) of subsection (1) of
               this Section relating to Elective Contributions.

                      (B)    The "HCE average deferral percentage" for a Plan
               Year is the percentage determined for the group of Eligible
               Employees who are eligible to make Elective Contributions for
               such Plan Year and who are Highly Compensated Employees for such
               Plan Year. Such percentage shall be equal to the average of the
               ratios, calculated separately for each such Eligible Employee to
               the nearest one-hundredth of 1 percent, of the Elective
               Contributions for the benefit of such Eligible Employee for the
               current Plan Year (if any) to the total compensation for the
               current Plan Year paid to such Eligible Employee.

                      (C)    The "NHCE average deferral percentage" for a Plan
               Year is the percentage determined for the group of Eligible
               Employees who are eligible to make Elective Contributions for the
               immediately preceding Plan Year (or the current Plan Year if so
               elected by the Employer in the Adoption Agreement) and who were
               not Highly Compensated Employees for the immediately preceding
               Plan Year (or the current Plan Year if so elected by the Employer
               in the Adoption Agreement). Such percentage shall be equal to the
               average of the ratios, calculated separately for each such
               Eligible Employee to the nearest one-hundredth of 1 percent, of
               the Elective Contributions for the benefit of such Eligible
               Employee for the immediately preceding Plan Year (or the current
               Plan Year if so elected by the Employer in the Adoption
               Agreement) (if any) to the total compensation for the immediately
               preceding Plan Year (or the current Plan Year if so elected by
               the Employer in the Adoption Agreement) paid to such Eligible
               Employee.

                      (D)    The "actual contribution percentage test" means the
               tests set forth in paragraphs (A) and (B) of subsection (2) of
               this Section relating to Post-Tax Employee Contributions and
               Matching Contributions.

                      (E)    The "HCE average contribution percentage" for a
               Plan Year is the percentage determined for the group of Eligible
               Employees who are eligible to make Post-Tax Employee
               Contributions for such Plan Year or share in an allocation of
               Matching Contributions for such Plan Year (or both) and who are
               Highly Compensated Employees for such Plan Year. Such percentage
               shall be equal to the average of the ratios, calculated
               separately for each such Employee to the nearest one-hundredth of
               1 percent, of the sum of the Post-Tax Employee Contributions made
               by such Eligible Employee for the current Plan Year, the Matching
               Contributions made for the benefit of such Eligible Employee for
               the current Plan Year and, in the Employer's sole discretion, to
               the extent permitted by Income Tax Regulations, some or all of
               the Elective Contributions made during the current Plan Year for
               the benefit of such Eligible Employee (if any) to the total
               compensation for the current Plan Year paid to such Eligible
               Employee.

                      (F)    The "NHCE average contribution percentage" for a
               Plan Year is the percentage determined for the group of Eligible
               Employees who are eligible to

                                      -15-

<PAGE>

               make Post-Tax Employee Contributions for the immediately
               preceding Plan Year (or the current Plan Year if so elected by
               the Employer in the Adoption Agreement) or share in an allocation
               of Matching Contributions for the immediately preceding Plan Year
               (or the current Plan Year if so elected by the Employer in the
               Adoption Agreement) (or both) and who were not Highly Compensated
               Employees for the immediately preceding Plan Year (or the current
               Plan Year if so elected by the Employer in the Adoption
               Agreement). Such percentage shall be equal to the average of the
               ratios, calculated separately for each such Eligible Employee to
               the nearest one-hundredth of 1 percent, of the sum of the
               Post-Tax Employee Contributions made by such Eligible Employee
               for the immediately preceding Plan Year (or the current Plan Year
               if so elected by the Employer in the Adoption Agreement), the
               Matching Contributions made for the benefit of such Eligible
               Employee for the immediately preceding Plan Year (or the current
               Plan Year if so elected by the Employer in the Adoption
               Agreement) and, in the Employer's sole discretion, to the extent
               permitted by Income Tax Regulations, some or all of the Post-Tax
               Employee Contributions made during the immediately preceding Plan
               Year (or the current Plan Year if so elected by the Employer in
               the Adoption Agreement) for the benefit of such Eligible Employee
               (if any) to the total compensation for the immediately preceding
               Plan Year (or the current Plan Year if so elected by the Employer
               in the Adoption Agreement) paid to such Eligible Employee.

                      (G)    The "aggregate limit" shall equal the greater of
               (A) the sum of (i) 1.25 times the greater of the NHCE average
               deferral percentage or the NHCE average contribution percentage
               plus (ii) the lesser of (a) the sum of 2 percentage points and
               the lesser of the NHCE average deferral percentage or the NHCE
               average contribution percentage and (b) 200% of the lesser of the
               NHCE average deferral percentage or the NHCE average contribution
               percentage; or (B) the sum of (i) 1.25 times the lesser of the
               NHCE average deferral percentage or the NHCE average contribution
               percentage plus (ii) 2 percentage points plus the greater of (a)
               the NHCE average deferral percentage or (b) the NHCE average
               contribution percentage, but not greater than 200% of the greater
               of (a) and (b) above.

                      (H)    The term "compensation" shall have the meaning set
               forth in section 414(s) of the Code or, in the discretion of the
               Employer, any other meaning in accordance with the Code for these
               purposes.

                      (I)    If the Plan and one or more other plans of the
               Employer to which elective deferrals or qualified nonelective
               contributions (as such term is defined in section 401(m)(4)(C) of
               the Code) are made are treated as one plan for purposes of
               section 410(b) of the Code, such plans shall be treated as one
               plan for purposes of this Section.

                      (J)    For the first Plan Year in which the Employer
               permits any Participant to make Elective Contributions, Post-Tax
               Employee Contributions, or receive Matching Contributions under
               an Employer Plan which is not a successor plan, for purposes of
               the actual deferral percentage test or the actual contribution
               percentage test (or both) the prior Plan Year's NHCE average
               deferral percentage

                                     -16-

<PAGE>

               and NHCE average contribution percentage shall be three (3)
               percent, unless the Employer elects in the Adoption Agreement to
               use the current Plan Year's percentages.

               (5)    Adjustments to Comply with Limits. This subsection sets
                      ---------------------------------
forth the adjustments and correction methods which shall be used to comply with
the actual deferral percentage test under section 401(k)(3) of the Code, and the
actual contribution percentage test under section 401(m) of the Code.

                      (A)    Adjustments to Comply with Actual Deferral
                             -----------------------------------------
               Percentage Test. (i) Adjustment to Before-Tax Contributions of
               ---------------       ----------------------------------------
               Highly Compensated Employees. If it appears to the Employer that
               ----------------------------
               the actual deferral percentage test will not be satisfied, the
               Employer shall take such steps as it deems necessary or
               appropriate to adjust the Elective Contributions for all or a
               portion of such Plan Year on behalf of each Participant who is a
               Highly Compensated Employee to the extent necessary in order for
               the actual deferral percentage test to be satisfied. If, as of
               the end of the Plan Year, the Employer determines that,
               notwithstanding any adjustments made pursuant to the preceding
               sentence, the actual deferral percentage test was not satisfied,
               the Employer shall calculate a total amount by which Elective
               Contributions must be reduced in order to satisfy such test, in
               the manner prescribed by section 401(k)(8)(B) of the Code (the
               "excess contributions amount"). The amount to be reduced with
               respect to each Participant who is a Highly Compensated Employee
               shall be determined by first reducing the Elective Contributions
               of each Participant whose actual dollar amount of Elective
               Contributions for such Plan Year is highest until such reduced
               dollar amount equals the next highest actual dollar amount of
               Elective Contributions made for such Plan Year on behalf of any
               Highly Compensated Employee, or until the total reduction equals
               the excess contributions amount. If further reductions are
               necessary, then the Elective Contributions on behalf of each
               Participant who is a Highly Compensated Employee and whose actual
               dollar amount of Elective Contributions made for such Plan Year
               is the highest (determined after the reduction described in the
               preceding sentence) shall be reduced in accordance with the
               preceding sentence. Such reductions shall continue to be made to
               the extent necessary so that the total reduction equals the
               excess contributions amount.

                      (ii)   Corrective Distributions and Forfeitures. No later
                             ----------------------------------------
               than 2 1/2 months after the end of the Plan Year (or if
               correction by such date is administratively impracticable, no
               later than the last day of the subsequent Plan Year), the
               Employer shall, in its discretion cause to be distributed to each
               affected Participant (I) the amount of Elective Contributions to
               be returned to such Participant pursuant to subparagraph (A)
               above, plus any income and minus any loss allocable thereto, and
               (II) any corresponding Matching Contributions in which the
               Participant would be vested if the Participant terminated
               employment as of the last day of such Plan Year (or upon the date
               of the Participant's actual termination of employment, if
               earlier), plus any income and minus any loss allocable thereto,
               and any corresponding Matching Contributions in which the
               Participant would not have been vested shall be forfeited. The
               amount of any

                                      -17-

<PAGE>

               income or loss allocable to any such reductions to be so
               distributed or forfeited shall be determined in the same manner
               as income or loss allocable to Excess Elective Contributions are
               determined under Section 4.2(e)(2), except that, if different,
               the Plan Year shall be used instead of the calendar year. The
               amount of Elective Contributions to be distributed to a
               Participant hereunder shall be reduced by any excess deferrals
               previously distributed to such Participant pursuant to paragraph
               (e)(2) below in order to comply with the limitations of section
               402(g) of the Code. The unadjusted amount of any such reductions
               so or distributed shall be treated as "annual additions" for
               purposes of Article 5 relating to the limitations under section
               415 of the Code.

                      (B)    Adjustments to Comply with Actual Contribution
                             ----------------------------------------------
               Percentage Test. (i) Adjustment to Post-Tax Employee Contribution
               ---------------      --------------------------------------------
               and Matching Contributions of Highly Compensated Employees. If,
               ----------------------------------------------------------
               as of the end of the Plan Year, after taking into account the
               distribution and forfeiture of Matching Contributions made on
               behalf of Highly Compensated Employees pursuant to paragraph
               (A)(ii) of this subsection (5), the Employer determines that the
               actual contribution percentage test was not satisfied, the
               Employer shall calculate a total amount by which Matching
               Contributions must be reduced in order to satisfy such test, in
               the manner prescribed by section 401(m)(6)(B) of the Code (the
               "excess aggregate contributions amount"). The amount to be
               reduced with respect to each Participant who is a Highly
               Compensated Employee shall be determined by first reducing the
               Matching Contributions for each Participant whose actual dollar
               amount of Matching Contributions for such Plan Year is highest
               until the such reduced dollar amount equals the next highest
               actual dollar amount of Matching Contributions made for such Plan
               Year on behalf of any Highly Compensated Employee, or until the
               total reduction equals the excess aggregate contributions amount.
               If further reductions are necessary, then such Matching
               Contributions on behalf of each Participant who is a Highly
               Compensated Employee and whose actual dollar amount of Matching
               Contributions made for such Plan Year is the highest (determined
               after the reduction described in the preceding sentence) shall be
               reduced in accordance with the preceding sentence. Such
               reductions shall continue to be made to the extent necessary so
               that the total reduction equals the excess aggregate
               contributions amount.

                      (ii)   Corrective Distributions and Forfeitures. No later
                             ----------------------------------------
               than 2 1/2 months after the end of the Plan Year (or if
               correction by such date is administratively impracticable, no
               later than the last day of the subsequent Plan Year), the
               Employer shall cause to be distributed to the Participant such
               Matching Contributions in which the Participant would have been
               vested had the Participant terminated employment as of the last
               day of such Plan Year (or on the date of the Participant's actual
               termination of employment, if earlier), plus any income and minus
               any loss allocable thereto, and any such Matching Contributions
               in which the Participant would not have been vested shall be
               forfeited. The amount of any income or loss allocable to any such
               reductions to be so distributed or forfeited shall be determined
               in the same manner as income or loss allocable to Excess Elective
               Contributions are determined under Section 4.2(e)(2), except
               that, if

                                      -18-

<PAGE>

               different, the Plan Year shall be used instead of the calendar
               year. The unadjusted amount of any such reductions so distributed
               or forfeited shall be treated as "annual additions" for purposes
               of Article 5 relating to the limitations under section 415 of the
               Code.

                      (iii)  Adjustments to Comply with the Aggregate Limit. If,
                             ----------------------------------------------
               after making the adjustments required by paragraphs (A) and (B)
               of this subsection (5) for a Plan Year, the Employer determines
               that the sum of the HCE average deferral percentage and the HCE
               average contribution percentage exceeds the aggregate limit for
               such Plan Year, the Employer shall within 2 1/2months after the
               close of such Plan Year (or if correction by such date is
               administratively impracticable, no later than the last day of the
               subsequent Plan Year) adjust the Elective Contributions for such
               Plan Year on behalf of each Participant who is a Highly
               Compensated Employee to the extent necessary to eliminate such
               excess. For purposes of the preceding sentence, the HCE average
               deferral percentage and HCE average contribution percentage shall
               be equal to the highest deferral percentage and contribution
               percentage permissible in determining the excess contributions
               amount under section 401(k)(8)(B) of the Code pursuant to
               paragraph (A) of this subsection (5), and the excess aggregate
               contributions amount under section 401(m)(6)(B) of the Code
               pursuant to paragraph (B) of this subsection (5), respectively.
               Such adjustment shall be effected in the same manner described in
               paragraph (A) of this subsection (5) relating to reductions made
               to satisfy the actual deferral percentage test. In the event that
               further reductions are necessary, the Employer shall adjust the
               Matching Contributions for such Plan Year on behalf of each
               Participant who is a Highly Compensated Employee to the extent
               necessary to eliminate such excess. Such adjustment shall be
               effected in the same manner described in paragraph (B) of this
               subsection (5) relating to reductions made to satisfy the actual
               contribution percentage test.

               (6)    Qualified Nonelective Contributions and Qualified Matching
                      ----------------------------------------------------------
Contributions. Each Plan Year, the Employer may elect to make, to the extent
-------------
permitted by Income Tax Regulations, additional contributions which shall be
treated as Qualified Nonelective Contributions and/or Qualified Matching
Contributions, for purposes of applying the actual deferral percentage test or
the actual contribution percentage test or both. Such contributions shall be
allocated to the class or group of Participants specified by an Employer in the
manner prescribed by an Employer, in accordance with Income Tax Regulations.

               (e)    Annual Limit on Elective Contributions. (1) General Rule.
                      --------------------------------------      ------------
Notwithstanding any other provision of the Plan, a Participant's Elective
Contributions to (i) an Employer Plan other than a SIMPLE Plan for any calendar
year shall not exceed $10,500 (as adjusted for cost-of-living increases in
accordance with section 402(g)(5) of the Code) and (ii) a SIMPLE Plan for any
calendar year shall not exceed $6,000 (as adjusted for increases in the
cost-of-living adjustment in accordance with section 408(p)(2)(E) of the Code).

               (2)    Correction of Excess Elective Contributions. If for any
                      -------------------------------------------
calendar year a Participant determines that the aggregate of the (i) Elective
Contributions to this Plan and (ii) amounts contributed under other plans or
arrangements described in section 401(k), 408(k), 408(p) or 403(b) of the Code
will exceed the limit imposed by paragraph (1) of this subsection

                                      -19-

<PAGE>

for the calendar year in which such contributions were made ("Excess Elective
Contributions"), such Participant shall, pursuant to such rules and at such time
following such calendar year as determined by the Employer, be allowed to submit
a written request that the Excess Elective Contributions plus any income and
minus any loss allocable thereto shall be distributed to him or her. The request
shall be accompanied by the Participant's written statement that if such Excess
Elective Contributions are not distributed, such Excess Elective Contributions,
when added to amounts deferred under other plans or arrangements described under
section 401(k), 408(k), 408(p) or 403(b) of the Code will exceed the limit for
such Participant under section 402(g) of the Code. A distribution of Excess
Elective Contributions, plus earnings, shall be made no later than the April 15
of the calendar year following the calendar year for which such Excess Elective
Contributions were made. The amount of any income or loss allocable to such
Excess Elective Contributions shall equal the amount of income or loss allocable
for such calendar year to the Participant's Accounts for such calendar year and
for the period between the end of the calendar year and the date of
distribution, multiplied by a fraction, the numerator of which is the amount of
such Excess Elective Contributions and the denominator of which is the balance
of the Participant's Accounts as of the last day of such calendar year without
regard to any income or loss for such calendar year.

               Amounts distributed pursuant to this subsection (e) shall first
be treated as distributions from the Participant's 401(k) Salary Deferral
Account to the extent thereof and then as distributions from the Participant's
Matching Contribution Account to the extent such Excess Elective Contributions
exceed the balance of the Participant's Elective Contributions Account.
Notwithstanding the provisions of this paragraph, any such Excess Elective
Contributions shall be treated as "annual additions" for purposes of Article 5.

               (f)    Deemed Satisfaction for Safe Harbor Plans. (1) Actual
                      -----------------------------------------      ------
Deferral Percentage Test. Notwithstanding anything in this Section 4.2 to the
------------------------
contrary, if the Employer adopts a Safe Harbor Plan, the Employer may elect in
the Adoption Agreement for such Safe Harbor Plan to satisfy the actual deferral
percentage test for a Plan Year by making a Safe Harbor Matching Contribution or
a Safe Harbor Nonelective Employer Contribution in an amount determined under
the applicable provisions of the Adoption Agreement. If the Employer makes a
Safe Harbor Matching Contribution or a Safe Harbor Nonelective Employer
Contribution and provides to each Participant a comprehensive notice of the
Participant's rights and obligations under the Employer Plan, written in a
manner calculated to be understood by the average Participant at least 30 days,
but not more than 90 days, before the beginning of the Plan Year (or, in the
case of an Eligible Employee who becomes a Participant during the Plan Year, by
the day on which such Eligible Employee becomes a Participant, but not more than
90 days prior) and allows Participants to make or modify their elections to make
Elective Contributions or Post-Tax Employee Contributions during the 30-day
period immediately following receipt of such notice, then the Employer Plan
shall be deemed to have satisfied the actual deferral percentage test described
in Section 4.2(d)(1). At the election of the Employer, Safe Harbor Matching
Contributions and Safe Harbor Nonelective Employer Contributions may be made
with respect to the Plan Year as a whole or separately with respect to one or
more specified payroll periods in accordance with applicable requirements.

               (2)    Actual Contribution Percentage Test. An Employer Plan that
                      -----------------------------------
satisfies the requirements of subsection (f)(1) above shall also be deemed to
have satisfied the actual contribution percentage test described in Section
4.2(d)(2) with respect to any Matching

                                      -20-

<PAGE>

Contributions made if such Matching Contributions (i) are not made with respect
to Elective Contributions or Post-Tax Employee Contributions in excess of 6% of
a Participant's Compensation; (ii) are not made for any Participant who is a
Highly Compensated Employee at any rate of Elective Contributions or Post-Tax
Employee Contributions at a rate greater than that for any Participant who is a
Non-Highly Compensated Employee; (iii) are not made in a manner which provides a
higher rate of match as a Participant's rate of Elective Contributions or
Post-Tax Employee Contributions increases and (iv) if discretionary, are not
made on behalf of any Participant for a Plan Year in excess of 4% of such
Participant's Compensation.

               If the Employer Plan permits Post-Tax Employee Contributions
pursuant to Section 4.3, notwithstanding any deemed satisfaction of the actual
contribution percentage test with respect to Matching Contributions, the actual
contribution percentage test described in Section 4.2(d)(2) shall be applied
with respect to such Post-Tax Employee Contributions.

               Section 4.3.  Post-Tax Employee Contributions. An Employer who
               ------------  -------------------------------
adopts a Profit Sharing Plan may elect in certain Adoption Agreement to permit
Participants or categories of Participants specified in the Adoption Agreement
to make Post-Tax Employee Contributions. The amount of Post-Tax Employee
Contributions made by any Participant shall be limited in accordance with this
Article and Article 5. Post-Tax Employee Contributions shall be credited to the
Post-Tax Employee Contribution Account of the Participant.

               Section 4.4.  Rollover Contributions by Employees. (a)
               ------------  -----------------------------------
Requirements for Rollover Contributions. If an Eligible Employee receives an
---------------------------------------
eligible rollover distribution (within the meaning of section 402(c)(4) of the
Code) from another employees' trust described in section 401(a) of the Code
which is exempt from tax under section 501(a) of the Code or from a qualified
annuity plan described in section 403(a) of the Code, then such Eligible
Employee may contribute to the Plan an amount which does not exceed the amount
of such eligible rollover distribution (including the proceeds from the sale of
any property received as a part of such eligible rollover distribution) in the
form of a Rollover Contribution. If an Eligible Employee receives a distribution
from an individual retirement account (within the meaning of section 408 of the
Code) and the amount received represents the entire amount in such account and
no amount in such account is attributable to any source other than an eligible
rollover distribution, then such Eligible Employee may contribute to the Plan
such distribution in the form of a Rollover Contribution.

               (b)    Delivery of Rollover Contributions to Plan. Any Rollover
                      ------------------------------------------
Contribution pursuant to this Section shall be delivered by the Eligible
Employee to the Plan on or before the 60th day after the day on which the
Eligible Employee receives the distribution (or on or before such other date as
may be prescribed by law). The Plan shall not accept a Rollover Contribution if,
in the Trustee's judgment, accepting such contribution would cause the Plan to
violate any provision of the Code or Income Tax Regulations.

               Section 4.5.  Limitation on Contributions of an Employer. The
               ------------  ------------------------------------------
contribution of an Employer for any Plan Year shall not exceed the maximum
amount for which a deduction is allowable to such Employer for federal income
tax purposes for the fiscal year of such Employer on account of such
contribution.

                                      -21-

<PAGE>

               Any contribution made by the Employer by reason of a good faith
mistake of fact, or the portion of any contribution made by the Employer which
exceeds the maximum amount for which a deduction is allowable to the Employer
for federal income tax purposes by reason of a good faith mistake in determining
the maximum allowable deduction, shall, upon the request of the Employer, be
returned by the Trustee to such Employer. The Employer's request and the return
of any such contribution must be made within one (1) year after such
contribution was mistakenly made or after the deduction of such excess portion
of such contribution was disallowed, as the case may be. The amount to be
returned to the Employer pursuant to this paragraph shall be the excess of (i)
the amount contributed over (ii) the amount that would have been contributed had
there not been a mistake of fact or a mistake in determining the maximum
allowable deduction. Earnings attributable to the mistaken contribution shall
not be returned to the Employer, but losses attributable thereto shall reduce
the amount to be so returned. If the return to the Employer of the amount
attributable to the mistaken contribution would cause the balance of any
Participant's Accounts as of the date such amount is to be returned (determined
as if such date coincided with the close of the Plan Year) to be reduced to less
than what would have been the balance of such Accounts as of such date had the
mistaken amount not been contributed, the amount to be returned to the Employer
shall be limited so as to avoid such reduction.

                                   ARTICLE 5
                                   ---------

                  PARTICIPANT ACCOUNTS AND INVESTMENT ELECTIONS
                  ---------------------------------------------

               Section 5.1.  Participant Accounts and Investment Elections. (a)
               ------------  ---------------------------------------------
Participant Accounts. The Trustee shall establish and maintain, or cause to be
--------------------
established and maintained, separate accounts for each Participant. Each such
separate account will, to the extent appropriate, be composed of the following:
(i) an Employer Account, to which shall be credited all Employer contributions
(other than Qualified Nonelective Contributions and Safe Harbor Nonelective
Employer Contributions), (ii) a 401(k) Employer Account, to which shall be
credited all Qualified Nonelective Contributions, Qualified Matching
Contributions, Safe Harbor Nonelective Employer Contributions and Safe Harbor
Matching Contributions, (iii) a 401(k) Salary Deferral Account, to which shall
be credited all of the Participant's Elective Contributions, (iv) a Matching
Contribution Account, to which shall be credited all Matching Contributions
(other than Qualified Matching Contributions or Safe Harbor Matching
Contributions), (v) a Post-Tax Employee Contribution Account, to which shall be
credited all Post-Tax Employee Contributions and (vi) a Rollover Account, to
which shall be credited all Rollover Contributions. Each account shall, to the
extent appropriate, be composed of investment subaccounts in respect of each
Investment Option to which amounts contributed under the Plan shall be credited
pursuant to subsections (b) and (c) of this Section and any other necessary
administrative subaccounts.

               All such accounts and subaccounts shall be for accounting
purposes only, and there shall be no segregation of assets of the Trust or of
any separate Investment Options among the separate accounts.

               (b)    Investment of Contributions. All contributions made on
                      ---------------------------
behalf of a Participant and any earnings therein under the Plan shall be
invested in the Investment Options designated by the Participant in accordance
with the rules and procedures established by the

                                      -22-

<PAGE>

Trustee and shall remain in effect until the Participant changes such
designation in accordance with the rules established by the Trustee. Any
contribution for which the Trustee does not receive an investment election shall
be invested in the Investment Option designated by the Employer in the Adoption
Agreement for this purpose. The Trustee shall maintain individual accounts for
each Participant that reflect the amount in each Investment Option attributable
to each of his or her Accounts. A Participant who has elected to invest all or a
portion of his or her Accounts in the Investment Option designated the
Self-Managed Account shall be entitled to appoint an agent and attorney-in-fact
with full discretion, power and authority who shall direct the Trustee, upon
written proof of such appointment, regarding the purchase and sale of securities
thereunder.

               (c)    Transfers Between Investment Options. A Participant may
                      ------------------------------------
elect to transfer all or any portion of the amounts then credited to his or her
Accounts from one Investment Option to another Investment Option to the extent
such transfers are permitted under the applicable Investment Options. Such
transfers shall be made in accordance with the rules and procedures established
by the Trustee and the rules of (i) the Collective Trust, (ii) the Trust, (iii)
any insurance contract in which Trust assets are invested, or (iv) any
contract(s) entered into between ABRA and State Street.

               (d)    Valuation of Funds and Accounts. The value of a
                      -------------------------------
Participant's Accounts as of any Valuation Date shall be the sum of the values
of his or her investments subaccounts in each of the Participant's Employer
Account, 401(k) Employer Account, Matching Contribution Account, Post-Tax
Employee Contribution Account and Rollover Account. The Trustee may furnish
periodically to each Participant a statement setting forth the balances in the
Accounts of such Participant. The value of an Investment Option as of any
Valuation Date shall be the market value of all assets (including any uninvested
cash) held by such fund as determined by the Trustee, reduced by the amount of
any accrued liabilities of such fund on such Valuation Date. The Trustee's
determination shall be binding and conclusive upon all parties.

               Section 5.2.  Allocation of Employer Contributions. (a) General
               ------------  ------------------------------------      -------
Allocation Rules. Each Participant's allocable share (as determined below), if
----------------
any, of the Employer contribution pursuant to this Section 5.2 (and forfeitures,
if applicable) for a Plan Year shall be credited to his or her Employer Account
(except to the extent that such contribution is designated as a Qualified
Nonelective Contribution or a Safe Harbor Nonelective Employer Contribution for
that Plan Year). Subject to the limitations of this Article, such Employer
contribution (and forfeitures, if applicable) shall be allocated among the
Participants who are (i) credited with at least 501 Hours of Service (1,000
Hours of Service if elected by the Employer in a nonstandardized Adoption
Agreement) during the Plan Year and (ii) employed by the Employer on the last
day of the Plan Year (if elected by the Employer in a nonstandardized Adoption
Agreement) to share in the Employer contribution for such Plan Year, provided,
                                                                     --------
however, that clauses (i) and (ii) above shall not apply (x) to a Participant
-------
whose employment terminates during the Plan Year on account of his or her death,
Disability or retirement on or after his or her Normal Retirement Age or (y) to
the extent that their respective application would result in the failure of the
Employer Plan to meet the requirements of section 401(a)(4) of the Code or if
the percentage of Participants who are not Highly Compensated Employees entitled
to receive an allocation under this Section 5.2 is not at least 70 percent of
the percentage of Highly Compensated Employees entitled to receive such an
allocation (the "ratio percentage test") for the Plan Year. If the application
of clauses (i) and (ii) above would result in the failure of the

                                      -23-

<PAGE>

Employer Plan to meet the requirements of section 401(a)(4) of the Code or the
ratio percentage test, such clauses shall not apply, respectively, beginning
first with the Participant who was paid the least amount of Compensation for the
Plan Year and continuing by Participant in ascending order of Compensation from
the lowest to the highest until the Plan satisfies both section 401(a)(4) of the
Code and the ratio percentage test for the Plan Year; provided, however, that if
                                                      --------  -------
two or more Participants were paid the same amount of Compensation for the Plan
Year, such clauses shall not apply to any of the Participants paid such
identical amount of Compensation.

               (b)    Target Benefit Plan. If the Employer has adopted and
                      -------------------
maintains a Target Benefit Plan, allocation of Employer contributions (and
forfeitures, if applicable) shall be made pursuant to the provisions in the
Target Benefit Plan Adoption Agreement, rather than this Section.

               (c)    Profit Sharing Plan or Defined Contribution Pension Plan.
                      --------------------------------------------------------
If the Employer has adopted a Profit Sharing Plan or a Defined Contribution
Pension Plan or both, allocation of Employer contributions (and forfeitures, if
applicable) shall be made on the basis of a Participant's Compensation, the
extent to which the Employer has elected in the Adoption Agreement to integrate
its Employer contributions with its contributions for Old-Age, Survivors and
Disability Insurance, and whether the Employer has adopted more than one
Employer Plan (or, if elected by the Employer, based on a uniform points
allocation formula as determined under the provisions of the Adoption
Agreement).

               (1)    If the Employer maintains any other Qualified Plan or
"simplified employee pension plan" (as defined in section 408(k) of the Code)
that provides integrated contributions or benefits for any of the same
Participants, Employer contributions pursuant to Section 4.1 under the Employer
Plan (and forfeitures, if applicable) shall not be integrated with Employer
contributions for Old-Age, Survivors and Disability Insurance. Employer
contributions (and forfeitures, if applicable) shall be allocated to each
Participant who either (i) is credited with at least 501 Hours of Service during
the Plan Year or (ii) is employed by the Employer on the last day of the Plan
Year in the ratio that such Participant's total compensation bears to the total
compensation of all Participants.

               (2)    If the Employer elects to integrate Employer contributions
and adopts only one Employer Plan, allocation of such Employee contributions
(and forfeitures, if applicable) shall be made pursuant to the allocation
procedures described in paragraphs (d)(1), (d)(2), (d)(3) and (d)(4) below.

               (3)    If the Employer elects to integrate Employer contributions
and adopts more than one Employer Plan, the Employer shall specify in the
Adoption Agreement which Employer Plan shall be integrated. Paragraphs (d)(1),
(d)(2) and (d)(3) shall apply only to the allocation of Employer contributions
(and forfeitures, if applicable), under the integrated Employer Plan, and
paragraph (d)(4) below shall apply to the allocation of Employer contributions
(and forfeitures, if applicable), under each Employer Plan.

               (4)    If the Employer does not elect to integrate Employer
contributions and adopts only a Profit Sharing Plan, other than a Safe Harbor
Plan, or a Defined Contribution Pension Plan, paragraphs (d)(1) and (d)(4) below
shall apply.

                                      -24-

<PAGE>

               (5)    If the Employer does not elect to integrate Employer
contributions and adopts both a Profit Sharing Plan and a Defined Contribution
Pension Plan, Employer Contributions designated as Minimum Contributions under
Section 12.1 (and forfeitures, if applicable) shall be allocated pursuant to
paragraph (d)(1) below and all other Employer contributions shall be allocated
pursuant to paragraph (d)(4) below.

               (6)    If the Employer adopts a Safe Harbor Plan, Employer
contributions pursuant to this Section 4.1 (and forfeitures, if applicable)
shall be allocated pursuant to paragraph (d)(4) below.

               (d)    Allocation Procedures.
                      ---------------------

               (1)    Step One. For any Plan Year that the Employer Plan is
                      --------
Top-Heavy, as defined in Section 12.1(g), the Employer contributions (and
forfeitures, if applicable) shall be allocated to each Participant in the
proportion that each such Participant's total Compensation for the Plan Year
bears to the total Compensation of all Participants for the Plan Year; provided,
                                                                       --------
however, that the amount allocated to any Participant under this paragraph shall
-------
not exceed three (3) percent of the Participant's Compensation for the Plan
Year.

               (2)    Step Two. Any Employer contributions (and forfeitures, if
                      --------
applicable) remaining after application of Step One or, for any Plan Year that
the Employer Plan is not Top Heavy, any Employer contributions (and forfeitures,
if applicable) shall be allocated to each Participant in the proportion that
each such Participant's Compensation in excess of the Integration Level
designated in the Adoption Agreement for the Plan Year bears to the total
Compensation in excess of said Integration Level of all such Participants;
provided, however, that the amount allocated to any Participant under this
--------  -------
paragraph shall not exceed three (3) percent of the Participant's Compensation
for the Plan Year. In the case of any Participant who has exceeded the
Cumulative Permitted Disparity limit set forth below, such Participant's total
Compensation for the Plan Year shall be taken into account for purposes of this
paragraph.

               (3)    Step Three. Any Employer contributions (and forfeitures,
                      ----------
if applicable) remaining after application of Steps One and Two shall be
allocated to each Participant in the proportion that the sum of each such
Participant's total Compensation plus Compensation in excess of the Integration
Level designated in the Adoption Agreement for the Plan Year bears to the sum of
the total Compensation plus Compensation in excess of said Integration Level for
all such Participants for the Plan Year; provided, however, that the amount
                                         --------  -------
allocated to any Participant under this paragraph shall not exceed the Maximum
Disparity Rate designated in the Adoption Agreement multiplied by the sum of the
Participant's total Compensation plus Compensation in excess of the Integration
Level designated in the Adoption Agreement for the Plan Year. In the case of any
Participant who has exceeded the Cumulative Permitted Disparity Limit set forth
below, two times such Participant's total Compensation for the Plan Year shall
be taken into account for purposes of this paragraph.

               (4)    Step Four. Any remaining Employer contributions (and
                      ---------
forfeitures, if applicable) shall be allocated among all Participants eligible
to receive an allocation. Each eligible Participant's share of this remaining
portion shall be based on the proportion that the Participant's total
Compensation for the Plan Year bears to the total Compensation of all such
Participants for such Plan Year.

                                      -25-

<PAGE>

               (e)    Definitions.
                      -----------

               (1)    "Cumulative Permitted Disparity Limit" means 35 years
credited to a Participant for allocation or other accrual purposes under this
Plan, any other Qualified Plan or "simplified employee pension plan" (as defined
in section 408(k) of the Code) (whether or not terminated) ever maintained by
the Employer. For purposes of determining the Participant's Cumulative Permitted
Disparity Limit, all years ending in the same calendar year are treated as the
same year. If a Participant has not benefited under a Qualified Plan that is a
defined benefit plan or a Target Benefit Plan for any year beginning on or after
January 1, 1994, the Participant has no cumulative disparity limit. For purposes
of this paragraph (e)(1), a Participant shall be treated as "benefiting" for any
Plan Year during which the Participant received or is deemed to receive an
allocation in accordance with section 1.410(b)-3(a) of the Income Tax
Regulations.

               (2)    "Integration Level" means the "Taxable Wage Base," as
defined below, or such lesser amount elected by the Employer in the Adoption
Agreement.

               (3)    "Taxable Wage Base" or "TWB" means the contribution and
benefit base in effect under section 230 of the Social Security Act at the
beginning of the Plan Year.

               (4)    "Maximum Disparity Rate" means the lesser of:

                      (i)    2.7%; and

                      (ii)   the following applicable percentage:

                             (A)    If the Integration Level is less than the
                                    greater of $10,000 and 20% of the TWB, then
                                    the applicable percentage shall be 2.7%.

                             (B)    If the Integration Level is more than the
                                    greater of $10,000 and 20% of the TWB but
                                    less than 80% of the TWB, then the
                                    applicable percentage shall be 1.3%

                             (C)    If the Integration Level is more than 80% of
                                    the TWB but less than 100% of the TWB, then
                                    the applicable percentage shall be 2.4%.

               Section 5.3.  Allocation of Matching Contributions. Matching
               ------------  ------------------------------------
Contributions made on behalf of a Participant shall be allocated to that
Participant's Matching Contribution Account except to the extent that the
Employer designates the contributions as Qualified Matching Contributions or
Safe Harbor Matching Contributions.

               Section 5.4.  Limitations on Allocations. Notwithstanding any
               ------------  --------------------------
other provision of the Plan, the amount allocated to a Participant's Accounts
under the Plan for each Plan Year shall be limited as follows:

               (a)    the aggregate "annual additions," as defined below in
Section 5.6, to such Accounts and to the Participant's accounts in all other
defined contribution plans maintained by the Employer and all Related Employers,
except that "more than 50 percent" shall be substituted

                                      -26-

<PAGE>

for "at least 80 percent" each place it appears in section 1563(a)(1) of the
Code, shall not exceed the lesser of (i) $30,000 (as adjusted for increases in
the cost of living pursuant to section 415(d) of the Code) and (ii) 25% of the
Participant's Compensation for such Plan Year; provided, however, that the
                                               --------  -------
limitation described in clause (ii) shall not apply to contributions for medical
benefits (within the meaning of section 401(h) or 419(A)(f)(2) of the Code)
which are otherwise treated as annual additions; and

               (b)    only with respect to Plan Years commencing prior to
January 1, 2000, the sum of (A) and (B) below shall not exceed 1.

                      (A)    The sum of the separate amounts determined as
               follows for each Plan Year during which the Participant shall
               have participated in the Plan or in any other defined
               contribution plans maintained by the Employer and all Related
               Employers (computed as of the close of the Plan Year for which
               such computations are made):

                             (I)    the aggregate annual additions to the
                                    Participant's accounts in all of such plans
                                    for each such Plan Year, divided by

                             (II)   the lesser of (i) 125 percent (125%) of the
                                    maximum dollar amount under section
                                    415(c)(1)(A) of the Code, and (ii) 35
                                    percent (35%) of the Participant's
                                    Compensation, for each such Plan Year,
                                    respectively.

                      (B)    The aggregate projected annual benefit of the
               Participant under all defined benefit plans maintained by the
               Employer and all Related Employers (determined as of the close of
               the Plan Year for which such computations are made) divided by
               the lesser of:

                             (I)    125 percent (125% of the maximum dollar
                                    limitation contained in section 415(b)(1)(A)
                                    of the Code (as adjusted for increases in
                                    the cost-of-living pursuant to section
                                    415(d) of the Code), and

                             (II)   140 percent (140%) of the average of the
                                    Participant's Compensation for the three
                                    consecutive calendar years of his or her
                                    participation in such defined benefit plans
                                    during which his or her Compensation was the
                                    highest.

For purposes of this subsection (b), "projected annual benefit" shall mean 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 such plan assuming: (i) the Participant will
continue employment under normal retirement age under the plan (or current age,
if later) and (ii) the participant's compensation for the Plan Year for which
the computations are made and all other relevant factors used to determine
benefits under the plan will remain constant for all future Plan Years.

                                      -27-

<PAGE>

               Section 5.5.  Excess Amounts. (a) Determination of Excess
               ------------  --------------      -----------------------
Amounts. If the amount to be allocated to a Participant's Accounts pursuant to
-------
this Article 5 for a Plan Year would exceed the limitations set forth in this
Section, the excess amount will be deemed to consist of the annual additions
last allocated, except that annual additions attributable to a "simplified
employee pension plan" (as defined in section 408(k) of the Code) will be deemed
to have been allocated first, followed by annual additions to a welfare benefit
fund (as defined in section 419(e) of the Code) or an individual medical amount
(as defined in section 415(l) of the Code), regardless of the actual allocation
date. If the excess amount was allocated to a Participant's Accounts on an
allocation date of this Plan which coincides with an allocation date of another
plan, the excess amount attributed to this Plan will be the product of (i) and
(ii) below:

                      (i)    the total excess amount allocated as of such date,
               and

                      (ii)   the ratio of (x) the annual additions allocated to
               the Participant's Accounts for the Plan Year as of such date
               under this Plan to (y) the total annual additions allocated to
               the Participant's Accounts for the Plan Year under this Plan and
               all the other defined contribution plans.

               (b)    Disposal of Excess Amount. Unless the Employer specifies
                      -------------------------
another method for limiting the aggregate annual additions in Adoption
Agreement, if the amount to be allocated to a Participant's Accounts pursuant to
this Article 5 for a Plan Year would exceed the limitations set forth in Section
5.4, (i) any Post-Tax Employee Contributions (plus any earnings allocable
thereto) for such Plan Year up to the amount of the excess shall be refunded to
the Participant, and (ii) if such refund is less than such excess, any Elective
Contributions (plus any earnings allocable thereto) for such Plan Year up to the
amount of the remaining excess shall be refunded to the Participant and (iii) if
such refund is less than such remaining excess, the amount otherwise to be
allocated to the Participant's 401(k) Salary Deferral Account shall be reduced
by the balance of such excess. If further reductions are necessary, the amount
otherwise allocable to the Participant's other Accounts shall be reduced to the
extent necessary to comply with such limitation and used to reduce Employer
contributions for the next Plan Year. If as a result of a reasonable error in
estimating a Participant's compensation or under other limited facts and
circumstances as determined by the Commissioner of Internal Revenue, the annual
additions to a Participant's Accounts exceed the limitations set forth above for
any Plan Year and the excess contribution cannot be returned to the Employer or
the Participant, the amount of annual additions in excess of such limitations
shall be held in a segregated suspense account which shall be invested but shall
not be credited or debited with its own gains or losses and shall not share in
gains or losses of the Trust, and which shall be treated in the succeeding Plan
Year as an Employer contribution, thereby reducing amounts actually contributed
by the Employer for such year. The balance, if any, in such suspense account
shall be returned to the Employer upon termination of the Plan only if the
allocation upon Plan termination of such amount to Participants would cause all
Participants to receive annual additions in excess of the limitations of section
415 of the Code.

               Section 5.6.  Definitions. For purposes of this Article, the
               ------------  -----------
"annual additions" for a Plan Year to a Participant's Accounts under this Plan
and under any other defined contribution plans maintained by an Employer is the
sum during such Plan Year of:

                      (i)    the amount of the allocations made to such
               Participant's Accounts,

                                      -28-

<PAGE>

                      (ii)   the amount of all other employer contributions
               (within the meaning of section 415(c) of the Code) and
               forfeitures, if any, allocated to such Participant's accounts
               under all other defined contribution plans maintained by the
               Employer,

                      (iii)  the amount of contributions by the Participant to
               any such plan (but excluding any rollover contribution made to
               any such plan),

                      (iv)   amounts allocated on behalf of the Participant to
               any individual medical benefit account (as defined in section
               415(l) of the Code) which is part of a pension or annuity plan
               maintained by the employer;

                      (v)    the 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 12.1(c)) under a welfare benefit fund (as
               defined in section 419(e) of the Code) maintained by the
               employer, and

                      (vi)   amounts allocated under a simplified employee
               pension (as defined in section 408(k) of the Code).

For purposes of this Article 5, the term "defined contribution plan" shall have
the meaning set forth in section 415 of the Code.

                                   ARTICLE 6
                                   ---------

                    DISTRIBUTIONS UPON TERMINATION OF SERVICE
                    -----------------------------------------

               Section 6.1.  Distributions Upon Termination of Service. (a)
               -----------   -----------------------------------------
Termination of Service under Circumstances Entitling Participant to Full
------------------------------------------------------------------------
Distribution of His or Her Accounts. A Participant or Beneficiary, as the case
-----------------------------------
may be, shall be entitled to receive the entire balance of the Participant's
Accounts if such Participant's Service terminates under any of the following
circumstances:

               (1)    on or after the Participant's attainment of Normal
         Retirement Age;

               (2)    on account of the Participant's death or Disability; and

               (3)    after the Participant has completed the number of years of
         Service specified in the vesting schedule elected by the Employer in
         the Adoption Agreement entitling the Participant to 100% of his or her
         Employer Account and Matching Contribution Account.

               (b)    Termination of Service under Circumstances Resulting in
                      -------------------------------------------------------
Partial Forfeiture of the Participant's Account Balance. If a Participant's
-------------------------------------------------------
Service terminates under circumstances other than those set forth in subsection
(a), then the Participant shall be entitled to receive the entire balance of
such Participant's Post-Tax Employee Contribution Account, 401(k) Salary
Deferral Account, 401(k) Employer Account and Rollover Account plus a percentage
of the balance of his or her Employer Account and Matching Contribution Account,
which

                                      -29-

<PAGE>
<TABLE>
<CAPTION>

percentage shall be determined by reference to the number of the Participant's
years of Service at the date of the Participant's termination of Service in
accordance with one of the following schedules as specified in the Adoption
Agreement:

--------------------------------------------------------------------------------------------------
Years of                                                    Schedule       Schedule       Schedule
Service                                                        A              B             C
----------                                                 ---------      ---------       -------
--------------------------------------------------------------------------------------------------
<S>                                                            <C>            <C>            <C>
Less than two years                                            0%             0%             0%
--------------------------------------------------------------------------------------------------
Two years but less than three years                          100%            20%             0%
--------------------------------------------------------------------------------------------------
Three years but less than four years                         100%            40%           100%
--------------------------------------------------------------------------------------------------
Four years but less than five years                          100%            60%           100%
--------------------------------------------------------------------------------------------------
Five years but less than six years                           100%            80%           100%
--------------------------------------------------------------------------------------------------
Six years or more                                            100%           100%           100%
--------------------------------------------------------------------------------------------------

</TABLE>

               Schedule D: A schedule that, when compared with Schedule A, B or
               ----------
               C, provides for a Vested Portion that is at every point in time
               equal to or greater than the Vested Portion prescribed under
               Schedule A, B or C, whichever is selected for comparison.

               Schedule E: Full and immediate vesting at all times.
               ----------
               Notwithstanding any election by the Employer in the Adoption
               Agreement, Schedule E shall be applied to each Safe Harbor Plan
               or SIMPLE Plan.

               The balance of the Participant's Employer Account and Matching
Contribution Account shall be charged to such account and forfeited. Such
forfeiture shall occur as of the earlier of the Participant's receipt of the
Vested Portion and the completion of a Period of Severance of at least five (5)
years. For purposes of the preceding sentence, if a Participant's Vested Portion
is 0%, such Participant shall be deemed to have received a distribution of his
or her Employer Account and Matching Contribution Account as of the date of his
or her termination of Service. If such Participant is reemployed prior to
incurring five (5) consecutive Break in Service Years, such forfeiture shall be
reinstated as prescribed in Section 8.3(b). The forfeiture shall be calculated
on the basis of the Vested Portion and the value of the Accounts on the first
Business Day of the first calendar month on or after the later of (i) the date
the forfeiture occurs or (ii) the date of Notice to the Trustee of the
forfeiture, provided, that the later of these two events occurs in the first 15
days of a month; otherwise the amount shall be calculated as of the first
Business Day of the second calendar month following the later of the two events.

               Subject to the limitations of Article 5, amounts forfeited by
Participants during any Plan Year, together with earnings on such amounts after
forfeiture, shall be invested in the Investment Option designated by the
Employer in the Adoption Agreement for this purpose until reallocated in
accordance with this Section and Section 8.3(b). Once a forfeiture has occurred,
it shall be reallocated among eligible Participants or used to reduce Employer
contributions at the time and in the manner elected by the Employer in the
Adoption Agreement. However, any forfeitures arising under a Defined
Contribution Pension Plan or a Target Benefit Plan must be used to reduce
Employer contributions for the following Plan Year.

                                      -30-

<PAGE>

               Forfeitures arising under Section 4.2(d) shall also be
reallocated in accordance with this Section, except that such forfeitures shall
not be reallocated to the Accounts of Participants who at that time are Highly
Compensated Employees.

               Section 6.2.  Time and Form of Distribution upon Termination of
               ------------  -------------------------------------------------
Service. (1) Form of Distribution. Subject to Section 6.3, any distribution to
-------      --------------------
which a Participant or Beneficiary, as the case may be, becomes entitled upon
termination of Service shall be distributed by whichever of the following forms
of distribution the Participant or Beneficiary, as the case may be, elects:

                      (1)    By payment in a single lump sum equal to the
               Participant's Vested Portion or such lesser amount specified by
               the Participant.

                      (2)    By payment in a series of substantially equal
               monthly, quarterly, semi-annual or annual installment payments,
               such that the period of payment is projected as of the date of
               the first payment to be a period of at least 36 months. Such
               level payments shall continue until the Participant's Vested
               Portion is exhausted with the final payment being equal to the
               Participant's remaining balance of his or her Vested Portion.

                      (3)    By payment in a series of monthly, quarterly,
               semi-annual or annual installment payments made over a specified
               period of at least 36 months duration designated by the
               Participant. The amount applied to provide payment in this form
               shall be invested in the Investment Option(s) designated by the
               Participant and the amount of each payment shall be determined by
               dividing the Participant's Vested Portion invested in such
               Investment Option(s) by the number of installments remaining to
               be paid in the payment period designated by the Participant, so
               that the Participant's Vested Portion is exhausted as of the end
               of such period.

                      (4)    Only to the extent the Employer Plan under which a
               distribution is to be made is not a Profit Sharing Plan, by
               payment as a fixed or variable annuity providing monthly
               payments, based on the amount applied to provide the annuity. The
               forms of annuity available on a fixed or variable basis shall be
               the Life Annuity, the Life Annuity-Period Certain, the Joint and
               Survivor Annuity and the Joint and Survivor Annuity-Period
               Certain. The forms of annuity available only on a fixed basis
               shall be the Qualified Joint and Survivor Annuity and the Cash
               Refund Annuity. Any annuity contract under which a Participant's
               Vested Portion is distributed shall be nontransferable and shall
               comply with the requirements of the Plan.

               A Participant may elect to receive installment payments under
paragraph (2) or (3) of this subsection (a) but not under both paragraphs
simultaneously. A Participant who elects level installment payments under
paragraph (2) may at a later date change that election (subject to Sections
6.2(b)(2) and 6.3) (i) to increase or decrease the amount of each payment
(provided that after such change the projected payment period calculated as of
the date payments first began shall not be less than 36 months) or (ii) to
request payment of all or any portion of the balance of his or her Vested
Portion in a single sum. A Participant who elects installment

                                      -31-

<PAGE>

payments under subsection (3) may at a later date change that election (subject
to Sections 6.2(b)(2) and 6.3) (i) to increase or decrease, but not to less than
36 months, the specified period of the installment payments or (ii) to request
payment of all or any portion of the balance of his or her Vested Portion in a
single sum. A change in benefit election shall be effective in accordance with
the rules established by the Trustee. No more than one benefit change shall be
permitted in any calendar year.

               (b)    Time of Distribution. A Participant may elect to receive a
                      --------------------
distribution of his or her Vested Portion upon his or her termination of
Service, provided, however, that:
         --------  -------

                      (1)    unless the Participant elects otherwise,
               distribution of a Participant's Vested Portion shall begin no
               later than 60 days after the end of the Plan Year which contains
               the latest of the Participant's (i) 65th birthday, (ii)
               termination of Service and (iii) 10th anniversary of the date he
               or she commenced participation in the Employer Plan;

                      (2)    distributions commencing after the Participant's
               death shall be completed within five (5) years after the death of
               the Participant, except that (i) if the Participant's Beneficiary
               is the Participant's spouse, distribution may be deferred until
               the date on which the Participant would have attained age 70 1/2
               had he or she survived and (ii) if the Participant's Beneficiary
               is a natural person other than the Participant's spouse and
               distributions commence not later than one (1) year after the
               Participant's death, such distributions may be made over a period
               not longer than the life expectancy of such Beneficiary. If at
               the time of the Participant's death, distribution of the
               Participant's benefit has commenced, the remaining portion of the
               Participant's benefit shall be paid in the manner elected by the
               Participant's Beneficiary, but at least as rapidly as was the
               method of distribution being used prior to the Participant's
               death; and

                      (3)    with respect to a Participant who continues in
               employment after attaining age 70 1/2, distribution of the
               Participant's Vested Portion shall commence no later than the
               Participant's required beginning date; provided, however, that a
               Participant who made a valid election under section 242(b) of the
               Tax Equity and Fiscal Responsibility Act of 1982 shall commence
               distribution of his or her Vested Portion in accordance with such
               election. For purposes of this paragraph, except as otherwise
               provided in an Adoption Agreement, the term "required beginning
               date" shall mean (i) with respect to a Participant who is a
               5%-owner, April 1 of the calendar year following the calendar
               year in which the Participant attains age 70 1/2 and (ii) with
               respect to any other Participants, April 1 of the calendar year
               following the calendar year in which the Participant terminates
               Service. A Participant is treated as a 5%-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 Employer Plan is
               Top-Heavy) at any time during the Plan Year in which such owner
               attains age 66 1/2 or any subsequent year. Once distributions
               have begun to a 5%-owner under this Section, they must continue
               to be distributed, even if the Participant ceases to be a
               5%-owner in a subsequent year.

                                      -32-

<PAGE>

               All distributions made pursuant to this subsection (b) shall be
made in accordance with section 401(a)(9) of the Code and the Income Tax
Regulations promulgated thereunder. Notwithstanding any provision of the Plan to
the contrary with respect to distributions under the Plan made in calendar years
beginning on or after January 1, 2002, the Plan will apply the minimum
distribution requirements of section 401(a)(9) of the Code in accordance with
the proposed Income Tax Regulations promulgated under section 401(a)(9) of the
Code issued in January 2001. The application of such minimum distribution
requirements shall continue in effect until the end of the last calendar year
beginning before the effective date of the final Income Tax Regulations
promulgated under section 401(a)(9) of the Code or such other date specified in
guidance published by the Internal Revenue Service.

               The failure of a Participant (and spouse, if applicable) to
consent to a distribution when immediately distributable, within the meaning of
Section 6.1, shall be deemed to be an election to defer commencement of payment
of any benefit sufficient to satisfy this Section.

               (c)    Small Benefits Payable in Lump Sum. Notwithstanding any
                      ----------------------------------
provision of the Plan to the contrary but subject to the Adoption Agreement, if
upon termination of employment or as of the end of any Plan Year thereafter, the
Participant's Vested Portion does not exceed $5,000 (or such other amount
prescribed by section 411(a)(11) of the Code), such amount shall be paid in a
single lump sum payment as soon as administratively practicable after the end of
each calendar year.

               Section 6.3.  Applicability of Annuity Rules to Employer Plan.
               ------------  -----------------------------------------------
(a) Inapplicability of Annuity Rules. The annuity provisions of this Article
    --------------------------------
shall not apply to any Employer Plan that is a Profit Sharing Plan; provided,
                                                                    --------
however, that the following provisions shall apply:
-------

                      (1)    The Employer Plan may not accept a transfer of
               assets from any Qualified Plan that has been subject to the
               survivor annuity requirements of sections 401(a)(11) and 417 of
               the Code.

                      (2)    Each Participant's sole Beneficiary shall be his or
               her surviving spouse, unless (i) the spouse consents to the
               naming of a different or additional Beneficiary in a manner that
               satisfies the rules of subsection (b) for spousal consent to a
               Participant's waiver of the Qualified Joint and Survivor Annuity
               (or one of the circumstances in which no such consent is required
               applies).

                      (3)    In the case of a Participant who does not elect any
               distribution to which such Participant becomes entitled upon
               termination of Service under Section 6.2(a), distribution shall
               be made to such Participant by payment in a lump sum pursuant to
               paragraph (1) of such Section.

               (b)    Application of Annuity Rules. This subsection (b) shall
                      ----------------------------
apply to any Employer Plan that is not a Profit Sharing Plan.

                      (1)    Additional Forms of Distribution. The annuity forms
                             --------------------------------
               of distribution described in Section 6.2(a)(4) shall apply.

                                      -33-

<PAGE>

                      (2)    Automatic Annuities. If a married Participant is
                             -------------------
               eligible to receive benefits under this Article, his or her
               Vested Portion shall be paid in the form of a Qualified Joint and
               Survivor Annuity (QJSA) unless he or she elects otherwise
               pursuant to paragraph (4) of this subsection (b). If an unmarried
               Participant is eligible to receive benefits under this Article,
               the Participant's Vested Portion shall be paid in the form of a
               Life Annuity unless he or she elects otherwise.

                      (3)    Qualified Pre-Retirement Survivor Annuity (QPSA).
                             -----------------------------------------------
               If the Participant is married and dies prior to the his or her
               Annuity Starting Date, then such Participant's Vested Portion
               shall be paid in the form of a Life Annuity providing for payment
               over the lifetime of the Participant's surviving spouse (unless
               the Participant elected that 50%, rather than 100%, of his or her
               Vested Portion be applied to provide his or her spouse with a
               survivor annuity.) Notwithstanding the foregoing, the
               Participant's surviving spouse may elect, in the time and manner
               prescribed by the Trustee, to receive payment of the
               Participant's Vested Portion in any other form described in
               Section 6.2(a) in lieu of a Life Annuity.

                      (4)    Notice to Participants Availability of Election.
                             -----------------------------------------------

                             (A)    QPSA. The Trustee shall provide each
                                    ----
                      Participant by mail or personal delivery within the period
                      beginning on the first day of the Plan Year in which the
                      Participant attains age 32 and ending with the close of
                      the Plan Year in which the Participant attains age 35, a
                      written notice with a general explanation of the automatic
                      QPSA annuity form applicable to the Participant in such
                      manner as would be comparable to an explanation provided
                      for meeting the requirements of subsection (B) below
                      applicable to the QJSA.

                             (B)    QJSA. No less than 30 days (or such shorter
                                    ----
                      period as may be permitted by regulations promulgated by
                      the U.S. Department of Treasury, and as determined by the
                      Trustee) and no more than 90 days before the Annuity
                      Starting Date, the Trustee shall give the Participant by
                      mail or personal delivery written notice with a general
                      description of the automatic QJSA annuity form applicable
                      to such Participant, a general description of the
                      circumstances under which such annuity will be purchased
                      and general information on the amount of each payment
                      under a typical annuity. Such notice also shall advise the
                      Participant that, upon written request to the Trustee
                      prior to the end of his or her election period, the
                      Participant shall be given a written explanation in
                      nontechnical language of the terms and conditions of the
                      annuity, of other methods of distribution available
                      pursuant to Section 6.2(a) and the amount of each payment
                      that he or she would be entitled to receive under such an
                      annuity or under the other methods of distribution. Such
                      explanation shall be mailed or personally delivered to the
                      Participant within 30 days from the date the Participant's
                      written request is received by the Trustee and the
                      Participant's election period shall end no earlier than 90
                      days after such

                                      -34-

<PAGE>

                      explanation is so mailed or delivered. Notwithstanding
                      this subsection (b)(4), a Participant may elect, with the
                      applicable spousal consent as provided in subsection
                      (b)(5) below, to waive the requirement that the written
                      notice be provided no less than 30 days before the Annuity
                      Starting Date provided that the Annuity Starting Date is
                      more than 7 days after the written notice is provided.

                      (5)    Election and Waiver Procedures. A Participant may
                             ------------------------------
               elect, by Notice to the Trustee at any time within the 90-day
               period ending on the Annuity Starting Date, to revoke the
               automatic QJSA annuity form under this subsection (b)(2). A
               Participant may also elect, by Notice to the Trustee at any time
               beginning on the first day of the Plan Year in which the
               Participant attains age 35 and ending of the date of the
               Participant's death, to revoke the automatic QPSA annuity form
               under this subsection (b)(3); provided, however, that if the
               Participant terminates employment prior to the first day of the
               Plan Year in which age 35 is attained, such election period shall
               begin on the date of termination of employment. Any revocation
               made pursuant to this subsection (b)(5) shall be made by
               delivering a Notice to the Trustee describing the election,
               change or revocation on a form provided by the Trustee; provided
                                                                       --------
               however, that if the Participant has been married for the
               -------
               one-year period ending on his or her Annuity Starting Date, and
               as a result of such revocation, the Participant's spouse would
               not be entitled to receive the QPSA or a survivor's benefit at
               least equal to that provided by the QJSA, such election shall not
               be effective unless it shall have been consented to, at the time
               of such election, revocation or change, in writing by the
               Participant's spouse and such consent acknowledges the effect of
               such revocation and is witnessed by either a Plan representative
               or a notary public, or it is established to the satisfaction of
               the Employer that such consent cannot be obtained because the
               Participant's spouse cannot be located or such other
               circumstances as may be prescribed in Income Tax Regulations. Any
               consent by a spouse (or establishment that such consent cannot be
               obtained) shall be effective only with respect to such spouse.

               Section 6.4.  Designation of Beneficiary. (a) General. Each
               ------------  --------------------------      -------
Participant shall have the right to designate a Beneficiary or Beneficiaries
(who may be designated contingently or successively and who may be an entity
other than a natural person) to receive any distribution to be made under this
Article upon the death of such Participant, provided, however, that no such
                                            --------  -------
designation shall be effective if the Participant was married on the date of the
Participant's death unless it satisfies the conditions of Section 6.3(b) for
spousal consent. The marriage of a Participant shall be deemed to revoke the
Participant's prior designation of a Beneficiary and, unless otherwise specified
in a qualified domestic relations order, a divorce shall be deemed to revoke any
prior designation of the Participant's divorced spouse as Beneficiary if written
evidence of such marriage or divorce shall be received by the Employer before
distribution shall have been made in accordance with such designation. Subject
to this subsection (a), a Participant may from time to time, without the consent
of any Beneficiary, change or cancel any such designation. Such designation and
each change therein shall be made in the form prescribed by the Employer and
shall be filed with the Employer.

                                      -35-

<PAGE>

               (b)    Absence of Effective Beneficiary Designation. If (i) no
                      --------------------------------------------
Beneficiary has been effectively designated by a deceased Participant, (ii) the
designation is not effective pursuant to the proviso contained in the first
sentence to subsection (a) of this Section, or (iii) the designated Beneficiary
has predeceased the Participant, any undistributed balance of the deceased
Participant's Vested Portion shall be distributed by the Trustee at the
direction of the Employer (a) to the surviving spouse of such deceased
Participant, if any, or (b) if there shall be no surviving spouse, to the
surviving children of such deceased Participant and children of deceased
children, if any, in equal shares, or (c) if there shall be no surviving spouse
or surviving children, the parents of the deceased Participant in equal shares,
or (d) if there shall be no surviving parents, to the surviving siblings of the
Participant, if any, in equal shares or (e) if there shall be no surviving
siblings, to the executor or administrator of the estate of such deceased
Participant.

               (c)    Missing Person. If within a period of three (3) years
                      --------------
following the death or termination of employment of any Participant, the
Employer, in the exercise of reasonable diligence, has been unable to locate the
person or persons entitled to benefits under this Article 6, then the rights of
such person or persons shall be forfeited; provided, however, that the Employer
                                           --------  -------
shall reinstate and pay to such person or persons the amount of the benefits so
forfeited upon a claim for such benefits made by such person or persons. The
amount to be reinstated shall be obtained from the total amount that shall have
been forfeited pursuant to this subsection (c) during the Plan year that the
claim for current forfeited benefit is made, or if such amount is insufficient,
from the amounts forfeited pursuant to Sections 4.2(d) and 6.1(b). If the amount
to be reinstated exceeds the amount of such forfeitures, then the Employer in
respect of whose Employee the claim for forfeited benefits is made shall make a
contribution in an amount equal to the remainder of such excess. Any such
contribution shall be made without regard to whether or not the limitations set
forth in Section 5.4 will be exceeded by such contribution.

               Section 6.5.  Distributions to Minor and Disabled Distributees.
               ------------  ------------------------------------------------
Any distribution under this Article which is payable to a Participant or
Beneficiary who is a minor or to a Participant or Beneficiary who, in the
opinion of the Employer, is unable to manage his or her affairs by reason of
illness or mental incompetency may be made to or for the benefit of any such
Participant or Beneficiary in such of the following ways as the Employer shall
direct: (a) to the legal representative of any such Participant or Beneficiary,
(b) to a custodian under a Uniform Gifts to Minors Act for any such minor
Beneficiary, or (c) pursuant to a court order, to some near relative of any such
Participant or Beneficiary to be used for the latter's benefit. Neither the
Employer nor the Trustee shall be required to see to the application by any
third party of any distribution made to or for the benefit of a Participant or
Beneficiary pursuant to this Section.

               Section 6.6.  Direct Rollover Option. In the case of a
               ------------  ----------------------
distribution (excluding any amount offset against the Participant's Accounts to
repay the outstanding balance of any unpaid loan of at least $200 that is an
"eligible rollover distribution" within the meaning of section 402(c)(4) of the
Code, a distributee may elect that all or any portion of such distribution to
which he or she is entitled shall be directly transferred from the Plan to (i)
an individual retirement account or annuity described in section 408 of the
Code, (ii) another retirement plan qualified under section 401(a) of the Code
(the terms of which permit the acceptance of rollover distributions) or (iii) an
annuity plan described in section 403(a) of the Code; provided, however, that if
                                                      --------  -------
the distributee is a surviving spouse of a Participant, such distribution may be
transferred only to an individual retirement account or annuity. Notwithstanding
the foregoing, a distributee

                                      -36-

<PAGE>

shall not be entitled to elect to have an amount less than the total amount of
such distribution transferred pursuant to this subsection (i) unless such
portion so rolled over equals at least $500. For purposes of this subsection,
the term "distributee" shall mean (i) a Participant, (ii) an alternate payee
(within the meaning of section 414(p)(8) of the Code) with respect to a
Participant under a qualified domestic relations order or (iii) a surviving
spouse of a Participant.

                                    ARTICLE 7
                                    ---------

                        LOANS AND IN-SERVICE WITHDRAWALS
                        --------------------------------

               Section 7.1.  Loans. An Employer may, in certain Adoption
               ------------  -----
Agreements, elect to permit Participants and former Participants who are other
parties in interest (within the meaning of section 3(14) of ERISA) to borrow
from the Vested Portion of their Accounts. Upon the completed and signed
application of a potential borrower on a form provided by and submitted to the
Employer, the Employer, in its discretion as Plan Administrator, may grant a
loan or loans to the individual (and shall then direct the Trustee to make
payment accordingly) upon the satisfaction of the following specific conditions
(and such additional rules, which shall not be inconsistent with this Section,
as State Street or the Employer may from time to time establish):

               (a)    Nondiscriminatory Availability. Loans must be made
                      ------------------------------
available to all Participants and other parties in interest (within the meaning
of section 3(14) of ERISA) on a reasonably equivalent basis.

               (b)    Reasonable Interest Rate. Each new or renewed loan must
                      ------------------------
bear a reasonable rate of interest commensurate with the interest rates charged
by persons in the business of lending money for commercial loans that would be
made under similar circumstances as determined by the Trustee at the time the
loan is approved.

               (c)    Use of Accounts as Security. Each loan shall be adequately
                      ---------------------------
secured by assignment of a portion of the borrower's Accounts in an amount equal
to the principal amount of the loan.

               (d)    Certain Loans Prohibited. The Employer may not permit a
                      ------------------------
loan under the Employer Plan that would constitute a prohibited transaction
(within the meaning of section 4975 of the Code). Except to the extent permitted
in accordance with the terms of a prohibited transaction exemption issued by the
Department of Labor that has been provided to the Trustee in writing, no loans
shall be made to any Owner-Employee or Shareholder-Employee.

               (e)    Limits on Number and Amount of Loans. No loan shall be
                      ------------------------------------
approved for an amount less than $1,000. No person may have more than two (2)
loans under the Plan in any single Plan Year, nor more than five (5) outstanding
loans under the Plan at any particular time. In addition, a borrower's loans
outstanding at any time (under the Employer Plan and under all Qualified Plans
of the Employer and any Related Employer) shall not exceed the lesser of (1)
$50,000, reduced by the excess (if any) of (A) the highest outstanding balance
of loans to the borrower from the Employer Plan during the one-year period
ending on the day before the date on which such loan was made over (B) the
outstanding balance of loans to the borrower from the

                                      -37-

<PAGE>

Employer Plan on the date on which such loan was made, or (2) one-half of the
Vested Portion of the borrower's Accounts.

               (f)    Spousal Consent. To the extent the Annuity Rules of
                      ---------------
Section 6.3(b) apply to the Accounts from which the proposed loan is to be made,
a married Participant may not borrow from his or her Accounts unless his or her
spouse has consented to the loan. Such consent must be given in writing, must
acknowledge the effect of the loan and must be witnessed before a notary public
or a representative of the Employer Plan, during the 90-day period before the
loan is secured. 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 loan is renegotiated, extended, renewed or
otherwise revised.

               (g)    Repayment of Loans; Maximum Term. All loans granted under
                      --------------------------------
the Employer Plan shall be evidenced by a legally enforceable agreement in such
form as is permissible by law and prescribed by the Trustee specifying the
amount of the loan, with interest, the date of the loan and the repayment
schedule of the loan agreed upon by the borrower and Employer. However, (i)
payments shall be amortized in substantially level payments over the term of the
loan, (ii) payments shall be made no less frequently than quarterly, (iii) if
payment by payroll deduction is not possible due to employment status or is not
required by the Employer, payments shall be made by personal check made to the
order of the Trustee on or before the last Business Day of each payment period,
(iv) notwithstanding the foregoing, loan repayments may be suspended during any
period of qualified military service (as defined in section 414(u) of the Code)
and (v) all loans shall be repaid within five (5) years unless used to acquire
any dwelling unit which within a reasonable time (determined when the loan is
made) is to be used as the principal residence of the borrower as determined
under section 1034 of the Code.

               (h)    Default. The Employer, as Plan Administrator, hereby
                      -------
appoints the Trustee as its designee to determine whether and when a default on
any loan has occurred. In the event of a default in payment of either principal
or interest due under the terms of any loan, the Trustee shall declare the full
amount of the loan due and payable and may take any lawful action to remedy the
default. A default shall occur if any payment is not made by the end of the
calendar quarter following the quarter in which the payment is not made. If a
distributable event has occurred with respect to the applicable borrower, the
Trustee's action to remedy a loan default may include set-off of the remaining
balance of the loan against the borrower's Accounts securing the loan. No
default shall occur if any portion of a Participant's Accounts is used as
repayment of the loan and taken into account for purposes of determining the
amounts payable at the time of death or distribution pursuant to subsection (i)
below.

               (i)    Offset of Outstanding Loans Against Distributions. The
                      -------------------------------------------------
portion of a Participant's Accounts used as security for a loan under this
Section shall be taken into account for purposes of determining the amounts
payable at the time of death or distribution, but only if that portion of the
Participant's Accounts is used as repayment of the loan. If less than 100% of
the Vested Portion of the Participant's Accounts (determined without regard to
the preceding sentence) is payable to the Participant's Beneficiary, then the
balance in the Accounts shall be adjusted by first reducing the Vested Portion
by the amount of the security used as repayment of the loan, and then
determining the benefit payable to the Beneficiary.

                                      -38-

<PAGE>

               (j)    Segregated Account to Be Maintained. A segregated
                      -----------------------------------
investment account shall be established for each borrower who is granted any
loan. The principal amount of each loan shall be credited to the segregated
investment account. Earnings or changes in market value of the Investment
Options shall not be allocated to such segregated account, but shall instead be
credited with the interest payments made by the borrower under the terms of each
loan. Repayments of principal, along with any interest paid on principal shall
be charged against the segregated investment account and credited to the
Investment Options as elected by the borrower under Section 7.1.

               (k)    Source of Loans. The principal amount of each loan shall
                      ---------------
be taken from the Investment Option specified by the borrower for this purpose
(or pro rata from all relevant Investment Options, if so specified by the
borrower). Subject to the borrower's Investment Option election, the borrowed
amount shall be taken from the borrower's Accounts in the order specified by the
Trustee from time to time. In no event, however, may amounts be taken from any
particular Investment Option in violation of (i) the Collective Trust, (ii) the
Trust, (iii) any insurance contract in which Trust assets are invested, or (iv)
any contract(s) entered into between ABRA and State Street.

               (l)    Administration of Plan Loan Program. The Employer, as Plan
                      -----------------------------------
Administrator, shall be solely responsible for administering a Participant loan
program established under this Section. As such, except as otherwise provided
above, the Employer shall be responsible for determining, under this Section,
all the terms and conditions of the loans, including whether a Participant,
Beneficiary or alternate payee is eligible for a loan, whether a loan request
will be approved or denied, the amount of the loan and the terms of repayment.

               Section 7.2.  Hardship Withdrawals. (a) 401(k) Hardship
               ------------  --------------------      ---------------
Withdrawals. If the Employer has elected to adopt the 401(k) arrangement
-----------
pursuant to Article 4 and has also elected in the Adoption Agreement to adopt
the hardship-withdrawal feature of this Section, this Section shall apply.
Subject to the spousal consent requirements of Section 6.3(b), if applicable, a
Participant who has not incurred a Disability may apply to withdraw from his or
her 401(k) Salary Deferral Account an amount required on account of a hardship
necessary to satisfy an "immediate and heavy financial need," provided that the
Participant lacks other available financial resources. A distribution shall be
deemed to be made on account of an "immediate and heavy financial need" if the
distribution is on account of (i) the purchase (excluding mortgage payments) of
a principal residence of the Participant; (ii) payment of tuition, room and
board and related educational fees for the next 12 months of post-secondary
education for the Participant, or his or her spouse, children or dependents (as
defined in section 152 of the Code); (iii) payment of expenses incurred or
necessary for medical care (as defined in section 213(d) of the Code) for the
Participant, his or her spouse or dependents (as defined in section 152 of the
Code), or of expenses necessary for these persons to obtain medical care (as
defined in section 213(d) of the Code); (iv) the need to prevent either the
eviction of the Participant from his or her principal residence or the
foreclosure on the mortgage on the Participant's principal residence; or (v)
such other deemed immediate and heavy financial needs designated by the Internal
Revenue Service.

                If the value of the Participant's 401(k) Salary Deferral Account
at the time of the hardship withdrawal is less than its value as of the last day
of the last Plan Year ending before July 1, 1989, the Participant may withdraw
from his or her 401(k) Employer Account an amount equal to the difference
between (i) the value of the Participant's 401(k) Salary Deferral Account

                                      -39-

<PAGE>

at the time of the hardship withdrawal and (ii) the value of the Participant's
401(k) Salary Deferral Account as of the last day of the last Plan Year ending
before July 1, 1989. However, the amount that can be distributed cannot exceed
the value of the combined assets in the Participant's 401(k) Salary Deferral
Account and 401(k) Employer Account.

               The amount that may be withdrawn because of hardship cannot
exceed the aggregate contributions, less any amount previously withdrawn, made
by the Participant to his or her 401(k) Salary Deferral Account, plus any
earnings on such amounts allocable as of the last day of the last Plan Year
ending before July 1, 1989. A distribution shall be deemed necessary to satisfy
an immediate and heavy financial need of the Participant if all the following
requirements are satisfied:

                      (i)    The distribution is not in excess of the amount of
               the immediate and heavy financial need of the Participant (which
               may include any amounts necessary to pay any Federal, state or
               local income taxes or penalties reasonably anticipated to result
               from the distribution).

                      (ii)   The Participant has obtained all distributions,
               other than hardship distributions, and all nontaxable (at the
               time of the loan) loans currently available under all plans
               maintained by the Employer.

                      (iii)  The Participant's Elective Contributions and
               Post-Tax Employee Contributions to this Plan are suspended for 12
               months under this Employer Plan, and for at least 12 months under
               other Qualified Plans and nonqualified plans of deferred
               compensation maintained by the Employer, after the receipt of the
               hardship distribution.

                      (iv)   The Participant may not make Elective Contributions
               to this Plan and all other Qualified Plans of the Employer for
               the Participant's taxable year immediately following the taxable
               year of the hardship distribution in excess of the dollar
               limitation of section 402(g) of the Code for such next taxable
               year less the amount of such Participant's Elective Contributions
               for the taxable year of the hardship distribution.

               (b)    Profit Sharing Plan Hardship Withdrawals. If the Employer
                      ----------------------------------------
has adopted a Profit Sharing Plan and has elected in the Adoption Agreement to
adopt the hardship-withdrawal feature of this Section, then this Section shall
apply. An active Participant who has not incurred a Disability and whose Vested
Portion of all Accounts is 100% may request a withdrawal from his or her
Employer Account and Matching Contribution Account. However, to be eligible to
make such a withdrawal, the Participant must satisfy all the following
conditions:

                      (i)    The Participant must first take all available
               withdrawals from his or her Post-Tax Employee Contribution
               Account under Section 7.3.

                      (ii)    The Participant must demonstrate that the
               withdrawal is necessary to satisfy an "immediate and heavy
               financial need," as defined in subsection (a).

                                      -40-

<PAGE>

                      (iii)  The Participant must demonstrate that the amount of
               the withdrawal does not exceed the amount of the immediate and
               heavy financial need (which may include any amounts necessary to
               pay any Federal, state or local income taxes or penalties
               reasonably anticipated to result from the distribution).

               (c)    Withdrawal Requirements. The Employer, as Plan
                      -----------------------
Administrator, shall receive a Participant's application and determine whether
the applicable conditions for a withdrawal under this Section have been
satisfied. If so, the Employer shall provide the appropriate information to the
Trustee and shall direct the Trustee to make payment to the Participant of the
approved amount to be withdrawn. The effective date of the withdrawal shall be
the first Business Day on or after the later of (i) receipt by the Trustee of
Notice or (ii) the date specified in such Notice. Subject to rules adopted by
the Trustee, the Participant shall indicate the Investment Options from which
each withdrawal is to be made and the dollar amount applicable to each
Investment Option. As to each Investment Option specified (and in the order so
specified), the withdrawn amount shall be taken from the Participant's Accounts
in the order specified by the Trustee from time to time. In no event, however,
may amounts be withdrawn from a particular Investment Option in violation of (i)
the Collective Trust, (ii) the Trust, (iii) any insurance contract in which
Trust assets are invested, or (iv) any contract(s) entered into between ABRA and
State Street. In addition, a withdrawal under this Section shall be subject to
restrictions set forth in the Trust and to rules established by the Trustee.
Withdrawals under this Section shall be subject to the spousal consent
requirements of Section 6.3(b), if applicable.

               Section 7.3.  Other Withdrawals. (a) Withdrawals of Rollover or
               ------------  -----------------      --------------------------
Post-Tax Employee Contributions. A Participant may elect to receive a withdrawal
-------------------------------
in accordance with rules and procedures established by the Trustee from his or
her Rollover Account or Post-Tax Employee Contribution Account by Notice to the
Trustee.

               (b)    Age-Based Withdrawals. An active Participant in a Profit
                      ---------------------
Sharing Plan other than a Safe Harbor Plan or a SIMPLE Plan who has not incurred
a Disability may elect to receive a distribution of the Vested Portion of such
Participant's Accounts, other than the Participant's 401(k) Salary Deferral
Account and 401(k) Employer Account, upon attainment of the Normal Retirement
Age specified by the Employer in the Adoption Agreement, provided that if no age
is so specified, such age shall be 59 1/2. An active Participant in such a
Profit Sharing Plan who has not incurred a Disability shall be eligible to
receive a distribution of the Participant's 401(k) Salary Deferral Account and
401(k) Employer Account upon attaining age 59 1/2. An active Participant in a
Safe Harbor Plan or a SIMPLE Plan who has not incurred a Disability shall be
eligible to receive a distribution of the Participant's Accounts upon attaining
age 59 1/2.

               (c)    Normal Retirement Age Withdrawals. An active Participant
                      ---------------------------------
in a Defined Contribution Pension Plan or a Target Benefit Plan who has not
incurred a Disability shall be eligible to receive a distribution of the Vested
Portion of the Participant's Accounts upon attainment of Normal Retirement Age.

               (d)    Withdrawal Requirements. The effective date of a
                      -----------------------
withdrawal shall be the first Business Day on or after the later of (i) Notice
to the Trustee or (ii) the date specified in such Notice. Subject to rules
adopted by the Trustee, the Participant shall indicate the

                                      -41-

<PAGE>

Investment Options from which each withdrawal is to be made and the dollar
amount applicable to each Investment Option. In no event, however, may amounts
be withdrawn from a particular Investment Option in violation of (i) the
Collective Trust, (ii) the Trust, (iii) any insurance contract in which Trust
assets are invested, or (iv) any contract(s) entered into between ABRA and State
Street. In addition, a withdrawal under this Section shall be subject to
restrictions set forth in the Trust and to rules and procedures established by
the Trustee. Withdrawals under this Section shall be subject to the spousal
consent requirements of Section 6.3(b), if applicable.

                                   ARTICLE 8
                                   ---------

                  SPECIAL PARTICIPATION AND DISTRIBUTION RULES
                  --------------------------------------------

               Section 8.1.  Change of Employment Status. If a person who is not
               ------------  ---------------------------
a Participant becomes an Eligible Employee because of a change in his or her
employment status, such person shall become a Participant as of the date of such
change if he or she has satisfied the participation requirements set forth in
Article 3; otherwise he or she shall become a Participant upon satisfaction of
such participation requirements.

               Section 8.2.  Reemployment of an Eligible Employee Whose
               ------------  ------------------------------------------
Employment Terminated Prior to Becoming a Participant.
-----------------------------------------------------

               (a)    If an Eligible Employee incurs a Break in Service before
he or she had satisfied the participation requirements set forth in Article 3,
his or her prior Years of Eligibility Service before such Break in Service shall
be included and he or she shall become eligible to become a Participant in
accordance with Article 3. Notwithstanding the foregoing sentence, if the
Employer elects in the Adoption Agreement that Participants will vest in
accordance with Schedule A under Section 6.1 (or a vesting schedule at least as
favorable as Schedule A), then if an Eligible Employee incurs a Break in Service
Year before satisfying the participation requirements of Article 3, his or her
Years of Eligibility Service before such Break in Service Year shall not be
taken into account.

               (b)    If an Eligible Employee whose employment was terminated
after he or she had satisfied the participation requirements set forth in
Article 3 and prior to becoming a Participant is reemployed by the Employer as
an Eligible Employee, he or she shall become a Participant on the date of his or
her reemployment.

               Section 8.3.  Reemployment of a Terminated Participant. (a)
               ------------  ----------------------------------------
Participation and Suspension of Payments. If a terminated Participant is
----------------------------------------
reemployed as an Eligible Employee by the Employer, such terminated Participant
shall again become a Participant as of the date of his or her reemployment. If
such a terminated Participant is receiving payments from his or her Accounts
pursuant to Section 6.2, such payments shall be suspended.

               (b)    Resumption of Service Within Five Years. If a Participant
                      ---------------------------------------
who incurred a forfeiture resumes Service with the Employer before he has
incurred a Period of Severance of at least five (5) years, an amount equal to
the forfeiture determined under Section 6.1 shall be restored to the
Participant's Employer Account or Matching Contribution Account, as appropriate.
The restoration shall be made as of the date that the Trustee is notified by the
Employer that the Participant's Service with the Employer has resumed. Any
amount that must

                                      -42-

<PAGE>

be restored to a Participant's Employer Account or Matching Contribution Account
shall be taken from any forfeitures that have not been reallocated under Section
6.1 and, if the amount of forfeitures available for this purpose is
insufficient, the Employer shall make a timely supplemental contribution of an
amount sufficient to enable the Trustee to restore the forfeiture to the
Participant's Accounts.

               (c)    Resumption of Service After Five Years. If a Participant
                      --------------------------------------
who sustained a forfeiture resumes Service with the Employer after he has
incurred a Period of Severance of at least five (5) years, the forfeiture shall
not be restored to the Participant's Accounts. Thereafter, the Participant shall
be 100% vested with respect to any undistributed portion of his or her Employer
Account and Matching Contribution Account that is attributable to the
contributions made with respect to the Participant's Service prior to his or her
Period of Severance, and the vesting schedule under Section 7.2 shall be applied
only to the portion of his or her Employer Account and Matching Contribution
Account that is attributable to contributions made with respect to the
Participant's Service following the Participant's reemployment with the
Employer.

               Section 8.4.  Employment by Related Entities. If a person is
               ------------  ------------------------------
employed by a Related Employer, then any period of such employment shall be
taken into account solely for purposes of determining whether and when such
person is eligible to participate in the Plan, measuring such person's years of
Service and when such person has terminated employment with the Employer to the
same extent it would have been had such period of employment been as an
Employee.

               Section 8.5.  Leased Employees. If an individual who performed
               ------------  ----------------
services under an agreement between the Employer and any leasing organization
for an Employer, a Related Employer or other "related person" (as defined in
section 414(n)(6) of the Code) on a substantially full-time basis for a period
of at least one (1) year under the primary direction or control by the Employer
(a "leased employee") becomes an Employee, or if an Employee becomes such a
leased employee, then any period during which such services were so performed
shall be taken into account solely for the purposes of determining whether and
when such individual is eligible to participate in this Plan under Article 3,
measuring such individual's years of Service and determining when such person
has retired or otherwise terminated his or her Service for purposes of Article 6
to the same extent it would have been had such Service been as an Employee. This
Section shall not apply to any period of Service during which such a leased
employee was covered by a plan described in section 414(n)(5) of the Code.

               Section 8.6.  Reemployment of Veterans. The provisions of this
               ------------  ------------------------
Section shall apply in the case of the reemployment by an Employer of a
Participant, within the period prescribed by laws relating to the rights of
reemployed veterans, after the Participant's completion of a period of qualified
military service (as defined in section 414(u)(5) of the Code). The provisions
of this Section are intended to provide such Participants with the rights
required by section 414(u) of the Code, and shall be interpreted in accordance
with such intent.

               (a)    Make Up of Participant Contributions. Such Participant
                      ------------------------------------
shall be entitled to make up contributions under the Plan ("make up participant
contributions"), in addition to any Elective Contributions and Post-Tax Employee
Contributions which the Participant elects to have made under the Plan pursuant
to Sections 4.2 and 4.3. From time to time while employed by an Employer, such
Participant may elect to contribute such make up participant contributions

                                      -43-

<PAGE>

during the period beginning on the date of such Participant's reemployment and
ending on the earlier of:

                      (i)    the end of the period equal to the product of three
               and such Participant's period of qualified military service, and

                      (ii)   the fifth anniversary of the date of such
               reemployment.

Such Participant shall not be permitted to contribute make up participant
contributions to the Plan in excess of the aggregate amount which the
Participant could have elected to have made under the Plan in the form of
Elective Contributions and Post-Tax Employee Contributions if the Participant
had continued in active employment with his or her Employer during such period
of qualified military service. If the applicable Employer Plan provides for
Post-Tax Employee Contributions, the Participant shall have a right to designate
whether any such make-up contributions will be treated as Elective Employee
Contributions or Post-Tax Employee Contributions for purposes of this Section.
The manner in which a Participant may elect to contribute make up participant
contributions pursuant to this subsection (a) shall be prescribed by the
Employer.

               (b)    Make Up of Matching Contributions. A Participant who
                      ---------------------------------
contributes make up participant contributions in the form of Elective
Contributions or Post-Tax Employee Contributions as described in subsection (a)
shall be entitled to an allocation of Matching Contributions ("make up matching
contributions") in an amount equal to the amount of Matching Contributions that
would have been allocated to the Matching Contribution Account of such
Participant under the Plan if such make up participant contributions had been
made during the period of such Participant's qualified military service (as
determined pursuant to section 414(u) of the Code). The Participant's Employer
shall make a special contribution which shall be utilized solely for purposes of
such allocation.

               For purposes of determining the amount of contributions to be
made under this Section, a Participant's "Base Pay" during any period of
qualified military service shall be determined in accordance with section 414(u)
of the Code. Any contributions made by a Participant or an Employer pursuant to
this Section on account of a period of qualified military service in a prior
Plan Year shall not be subject to the limitations prescribed by Sections 4.2(e),
4.5 and 5.4 of the Plan (relating to sections 402(g), 404 and 415 of the Code)
for the Plan Year in which such contributions are made. The Plan shall not be
treated as failing to satisfy the nondiscrimination rules of Section 4.2(d) of
the Plan (relating to sections 401(k)(3) and 401(m) of the Code) for any Plan
Year solely on account of any make up contributions made by a Participant or an
Employer pursuant to this Section.

                                   ARTICLE 9
                                   ---------

                                 ADMINISTRATION
                                 --------------

               Section 9.1.  Administration. The Employer shall be responsible
               ------------  --------------
for the administration of the Plan and shall be the Plan's agent for service of
legal process, the "administrator" of the Plan and a "named fiduciary" within
the meaning of ERISA. The Employer may allocate its responsibilities and may
designate any person, partnership,

                                      -44-

<PAGE>

corporation or other entity to carry out any of its responsibilities with
respect to administration of the Plan. The Employer shall have the duty and
authority to interpret and construe, in its sole discretion, the terms of the
Plan in regard to all questions of eligibility, the status and rights of
Participants, distributees and other persons under the Plan, and the manner,
time, and amount of payment of any distribution under the Plan. Benefits under
the Plan shall be paid only if the Employer, as Plan Administrator, decides in
its discretion that the Participant or Beneficiary is entitled to such benefits.

               Section 9.2.  Claims Procedure. If any Participant or Beneficiary
               ------------  ----------------
believes he or she is entitled to benefits in an amount greater than those which
he or she is receiving or has received, he or she may file a claim with the
Employer. Such a claim shall be in writing and state the nature of the claim,
the facts supporting the claim, the amount claimed, and the address of the
claimant. The Employer shall review the claim and, unless special circumstances
require an extension of time, within 90 days after receipt of the claim, give
written notice by registered or certified mail to the claimant of his or her
decision with respect to the claim. If special circumstances require an
extension of time, the claimant shall be so advised in writing within the
initial 90-day period and in no event shall such an extension exceed 90 days.
The notice of the Employer's decision with respect to the claim shall be written
in a manner calculated to be understood by the claimant and, if the claim is
wholly or partially denied, set forth the specific reasons for the denial,
specific references to the pertinent plan provisions on which the denial is
based, a description of any additional material or information necessary for the
claimant to perfect the claim and an explanation of why such material or
information is necessary, and an explanation of the claim review procedure under
the Plan. The Employer shall also advise the claimant that the claimant or the
claimant's duly authorized representative may request a review by the Employer
of the denial by filing with the Employer, within 65 days after notice of the
denial has been received by the claimant, a written request for such review. The
claimant shall be informed that he may have reasonable access to pertinent
documents and submit comments in writing to the Employer within the same 65-day
period. If a request is so filed, review of the denial shall be made by the
Employer within, unless special circumstances require an extension of time, 60
days after receipt of such request, and the claimant shall be given written
notice of the Employer's final decision. If special circumstances require an
extension of time, the claimant shall be so advised in writing within the
initial 60-day period and in no event shall such an extension exceed 60 days.
The notice of the Employer's final decision shall include specific reasons for
the decision and specific references to the pertinent Plan provisions on which
the decision is based and shall be written in a manner calculated to be
understood by the claimant.

               Section 9.3.  Notices to Participants, Etc. All notices, reports
               ------------  ----------------------------
and statements given, made, delivered or transmitted to a Participant or any
other person entitled to or claiming benefits under the Plan shall be deemed to
have been duly given, made or transmitted when mailed by first class mail with
postage prepaid and addressed to the Participant or such person at the address
last appearing on the records of the Employer. A Participant or other person may
record any change of his or her address from time to time by written notice
filed with the Employer.

               Section 9.4.  Notices to Employer or Trustee. Written directions,
               ------------  ------------------------------
notices and other communications from Participants or any other person entitled
to or claiming benefits under the Plan to the Employer or the Trustee shall be
deemed to have been duly given, made or

                                      -45-

<PAGE>

transmitted either when delivered to such location as shall be specified upon
the forms prescribed by the Trustee for the giving of such directions, notices
and other communications.

               Section 9.5.  Evidence of Action by Employer -- Information to Be
               ------------  ---------------------------------------------------
Supplied. The Employer shall furnish ABRA with copies of any legal process which
--------
may be served on the Plan and copies of any notices dealing with the Plan
received from the Internal Revenue Service, the Department of Labor or any other
governmental agency. Such copies shall be delivered to ABRA no later than five
(5) after any such legal process or notice is received by the Employer. The
Employer shall furnish ABRA with such information, notices, directions and
certificates as ABRA shall deem necessary to perform its duties. The Employer
shall certify to ABRA the names and signatures of the person or persons entitled
to act on behalf of the Employer in dealing with ABRA.

               Any action by the Employer under the Plan and any information,
notice, direction, or certification from the Employer to ABRA shall be evidenced
by a written instrument, in such form as ABRA may prescribe, signed on behalf of
the Employer by such designated person or persons. ABRA may rely upon any such
instrument which ABRA considers genuine and to have been signed and presented by
the proper persons.

               Section 9.6.  Records. The Employer shall keep a record of all of
               ------------  -------
its proceedings with respect to the Plan and shall keep or cause to be kept all
books of account, records and other data as may be necessary or advisable in its
judgment for the administration of the Plan.

                                   ARTICLE 10
                                   ----------

                           CONTINUANCE BY A SUCCESSOR
                           --------------------------

               In the event that the Employer shall be reorganized by way of
merger, consolidation, transfer of assets or otherwise, so that another entity
other than the Employer shall succeed to all or substantially all of the
Employer's business, such successor entity may be substituted for the Employer
under the Plan by adopting the Plan and becoming a party to the Adoption
Agreement. If, within 30 days following the effective date of any such
reorganization, such successor entity shall not have elected to become a party
to the Plan, or if the Employer shall adopt a plan of complete liquidation other
than in connection with a reorganization, the Plan shall be automatically
terminated with respect to employees of the Employer as of the close of business
on the 30th day following the effective date of such reorganization or as of the
close of business on the date of adoption of such plan of complete liquidation,
as the case may be, and the Employer shall direct the Trustee to distribute the
Trust account in the manner provided Article 13.

                                   ARTICLE 11
                                   ----------

                                  MISCELLANEOUS
                                  -------------

               Section 11.1. Paired Plans. The nondiscrimination requirements of
               ------------- ------------
section 401(a)(4) of the Code, the contribution and benefit limitations of
section 415 of the Code and the

                                      -46-

<PAGE>

top-heavy provisions of section 416 of the Code shall be applied to paired plans
as described in Section 3.1(d) as if they were a single plan.

               (a)    Minimum Contribution Election. Any Employer that adopts
                      -----------------------------
such paired plans shall, in each Adoption Agreement relating to such paired
plans, select one of the following two options (notwithstanding any contrary
provision in the Plan relating to Minimum Contributions):

               (1)    The Employer shall not fail to make the Minimum
         Contribution under one of the paired plans for a Plan Year solely
         because it has made the Minimum Contribution to the other paired plan
         for the same Plan Year; or

               (2)    The Employer's elections in each Adoption Agreement for
         such paired plans shall be designed to benefit the same Participants
         under each of such paired plans, and the Employer shall not be required
         to make the Minimum Contribution under both paired plans. As a result,
         the Employer shall, under the relevant Adoption Agreements, make
         identical elections with respect to minimum participation requirements,
         entry dates and the eligibility of Participants to make, receive or
         share in contributions.

In the event the same Participants under each of such paired plans do not
benefit under each such paired plan, clause (1) of this subsection (a) shall
apply notwithstanding the Employer's elections in each of the Adoption
Agreements.

               (b)    Safe Harbor Contribution Election. Any Employer that
                      ---------------------------------
adopts such paired plans and elects to make Safe Harbor Contributions shall, in
each Adoption Agreement relating to such paired plans, select one of the
following two options (notwithstanding any contrary provision in the Plan
relating to Safe Harbor Contributions):

               (1)    The Employer shall make the Safe Harbor Contributions to
         the paired plan that includes the cash or deferred arrangement under
         section 401(k) of the Code; or

               (2)    The Employer's elections in each Adoption Agreement for
         such paired plans shall be designed to benefit the same Participants
         under each of such paired plans by making, under the relevant Adoption
         Agreements, identical elections with respect to minimum participation
         requirements, entry dates and the eligibility of Participants to make,
         receive or share in contributions; provided, however, that the paired
         plans have identical Plan Years.

               Section 11.2. Contribution Limit on Owner-Employees.
               ------------- -------------------------------------
Contributions made on behalf of any Owner-Employee may be made only with respect
to the Earned Income of such Owner-Employee which is derived from the business
to which this Plan applies.

               Section 11.3. Non-Assignability. (a) In General. It is a
               ------------- -----------------      ----------
condition of the Plan, and all rights of each Participant and Beneficiary shall
be subject thereto, that no right or interest of any Participant or Beneficiary
in the Plan shall be assignable or transferable in whole or in part, either
directly or by operation of law or otherwise, including, but not by way of
limitation, execution, levy, garnishment, attachment, pledge or bankruptcy, but
excluding devolution by death or mental incompetency, and no right or interest
of any Participant or Beneficiary in the

                                      -47-

<PAGE>

Plan shall be liable for, or subject to, any obligation or liability of such
Participant or Beneficiary, including claims for alimony or the support of any
spouse except as provided below.

               (b)    Exception for Qualified Domestic Relations Orders.
                      -------------------------------------------------
Notwithstanding any provision of the Plan to the contrary, if a Participant's
Accounts under the Plan, or any portion thereof, shall be the subject of one or
more qualified domestic relations orders, as defined below, such Accounts or
portion thereof shall be paid to the person at the time and in the manner
specified in any such order. For purposes of this subsection (b), "qualified
domestic relations order" shall have the meaning assigned to such term by
section 414(p) of the Code, as determined by the Employer pursuant to procedures
established by the Employer.

               (c)    Exception for Loans. Notwithstanding any provision of the
                      -------------------
Plan to the contrary, if a portion of a Participant's (or former Participant's
who is a party in interest) Accounts is used to secure a loan pursuant to
Section 7.1(c), such security interest shall not be a violation of this Section
11.3.

               (d)    Other Exceptions. Notwithstanding any provision of the
                      ----------------
Plan to the contrary, to the extent permitted by law, any offset of a
Participant's Accounts against an amount that the Participant is ordered or
required to pay to the Plan pursuant to a judgment in a criminal action, a civil
judgment in connection with a violation of Part 4 of Subtitle B of Title I or
ERISA or a settlement agreement between the Secretary of Labor and the
Participant or the Pension Benefit Guaranty Corporation and the Participant in
connection with a violation of Part 4 of Subtitle B of the Title I of ERISA
shall not be a violation of this Section 11.3.

               Section 11.4. Employment Non-Contractual. The Plan confers no
               ------------- --------------------------
right upon any Employee to continue in employment.

               Section 11.5. Limitation of Rights. A Participant or Beneficiary
               ------------- --------------------
shall have no right, title or claim in or to any specific asset of the custodial
account, but shall have the right only to distributions from the custodial
account on the terms and conditions herein provided.

               Section 11.6. Merger or Consolidation with Another Plan. A
               ------------- -----------------------------------------
merger or consolidation with, or transfer of assets or liabilities to, any other
plan shall not be effected unless the terms of such merger, consolidation or
transfer are such that each Participant, Beneficiary or other person entitled to
receive benefits from the Plan would, if the Plan were to terminate immediately
after the merger, consolidation or transfer, receive a benefit equal to or
greater than the benefit such person would be entitled to receive if the Plan
were to terminate immediately before the merger, consolidation, or transfer.

               Section 11.7. Employer to File Reports and Furnish Plan
               ------------- -----------------------------------------
Information. The Employer, as Plan Administrator, shall file with the Secretary
-----------
of Labor and the Secretary of the Treasury and furnish each Participant with all
reports, plan descriptions, explanatory material and other information, at such
times and in such form and manner, as shall be required under the Code or ERISA.
Without limiting the generality of the foregoing, the Employer shall file with
the Secretary of Labor (i) an annual report (as described in section 103 of
ERISA) for each Plan Year within 210 days after the close of such Plan Year,
(ii) plan description at such times as the Secretary of Labor may require, and
(iii) information as to any material amendment to the Plan as may be required.
The Employer shall also furnish each Participant a copy of the summary

                                      -48-

<PAGE>

plan description within 90 days after such person becomes a Participant and a
copy of each Plan amendment within 210 days after the end of the Plan Year in
which such amendment is adopted. Every fifth year, the Employer shall furnish
each Participant with a copy of an updated summary plan description which
integrates all amendments made since the last updated summary plan description
was furnished. Within 210 days after the close of each Plan Year, the Employer
shall furnish each Participant a fair summary of the information contained in
the latest annual report filed with the Secretary of Labor, including a
statement of the assets and liabilities of the custodial account aggregated by
categories and valued at their current value and the same data displayed in
comparative form for the previous Plan Year, together with a statement of
receipts and disbursements during the Plan Year covered by the latest annual
report aggregated by general sources and applications. The Employer shall also
file with the Secretary of the Treasury or his or her delegate such returns and
reports as to the administration of the Plan, at such times and in such form, as
may be required at the time of reference under sections 6057 and 6058 and other
applicable sections of the Code and regulations. As used in this Section, the
term "Participant" shall also include and refer to the beneficiaries of a
Participant who are entitled to receive benefits under the Plan at the time of
reference, each of whom shall be considered to have become a Participant for
purposes of this Section at the time he first receives benefits.

               Section 11.8. Loss of Qualified Status. If an Employer Plan as
               ------------- ------------------------S
adopted by an Employer fails, for any reason, to retain its status as a
qualified plan under section 401 of the Code, such Employer Plan shall be
considered to be an individually designed plan and to no longer be a part of the
Plan.

               Section 11.9. Gender and Plurals. Wherever used in the Plan,
               ------------- ------------------
words in the masculine gender shall include both the masculine or feminine
gender, and, unless the context otherwise requires, words in the singular shall
include the plural, and words in the plural shall include the singular.

               Section 11.10. Governing Law. To the extent not superseded by
               -------------- -------------
Federal law, the laws of the State of Illinois shall be controlling in all
matters relating to the Plan.

               Section 11.11. Limitation of Participant Rights. The adoption and
               -------------- --------------------------------
maintenance of the Plan and the Trust by the Employer shall not be construed as
giving any Participant or other person any legal or equitable right against the
Employer or the Trustee, except as provided herein or in the Trust or as
enlarging, modifying or affecting the tenure or terms of employment of any
Participant.

               Section 11.12. Allocation of Responsibilities Among Fiduciaries.
               -------------- ------------------------------------------------
Each Fiduciary shall have only those specific powers, duties, responsibilities
and obligations as are specifically allocated to it under the Plan. In general,
the Board of Directors of ABRA, shall have the sole authority to appoint and
remove the Trustee and to amend or terminate, in whole or in part, the Plan and
the Trust.

               The Plan Administrator shall have the duties with respect to the
Employer Plan provided under Article 9. In addition, the Plan Administrator
shall have the sole responsibility for the administration of the Employer Plan.

                                      -49-

<PAGE>

               The Trustee shall have the sole responsibility for the
administration of the Trust and the management of the assets under the Trust,
which responsibility may also be delegated in whole or in part to one or more
Investment Managers in accordance with procedures set forth in the Trust. The
Trustee shall be responsible only for the Trust assets that it manages. If the
Trustee or ABRA appoints one or more Investment Managers, the Investment Manager
shall have the sole responsibility for management of the Trust assets with
respect to which it has been appointed. To the extent that Trust assets are
allocated to one or more separate accounts of an insurance company, such insurer
shall be the Investment Manager with respect to those assets. The Trustee shall
be responsible for such administration of the Plan as is delegated to it by
means of a group annuity contract (or other agreement) and an administrative
agreement. The Trustee shall also have the sole authority to appoint an
investment advice provider for purposes of providing investment advice to
Participants. ABRA shall have the sole responsibility to select, contract with,
review the performance of, and remove the Trustee (subject to the terms of
applicable agreements), while the Trustee and ABRA shall each have the sole
responsibility to select, contract with, review the performance of, and remove,
certain of the Investment Managers (in accordance with the terms of applicable
agreements) and the Trustee shall have the sole responsibility to select,
contract with, review the performance of, and remove an investment advice
provider (in accordance with the terms of applicable agreements).

               Each Fiduciary warrants that any directions given, information
furnished, or action taken by it shall be in accordance with the provisions of
the Plan and Trust, as the case may be, authorizing or providing for such
direction, information or action. Furthermore, each Fiduciary may rely upon any
such direction, information or action of another Fiduciary as being proper under
the Plan and Trust, and is not required under the Plan or the Trust to inquire
into the propriety of any such direction, information or action, except that
each Fiduciary shall not be relieved from liability for a breach of fiduciary
responsibility by a co-Fiduciary under section 405(a) of ERISA. It is intended
under the Plan and the Trust that each Fiduciary shall be responsible for the
proper exercise of its own powers, duties, responsibilities and obligations
under the Plan and Trust.

               To the extent that the Participants direct the investment of
their Accounts, section 404(c) of ERISA is intended to apply and, to the extent
applicable, shall apply, and neither the Trustee nor ABRA shall be liable for
any loss that results from the Participants' exercise of investment control.

               Section 11.13. Payment of Expenses. All reasonable costs, fees
               -------------- -------------------
and expenses incurred in connection with the administration and operation of the
Plan and Trust, as such expenses are allocated to the Employer Plan, shall be
paid out of the Accounts to the extent not paid by the Employer. Such expenses
shall include fees for legal, accounting or investment services rendered to the
Trustee, charges payable under any group annuity contract or funding agreement
entered into by the Trustee, enrollment, recordkeeping, administration and other
fees (including, but not limited to, any termination fees) payable in accordance
with the terms of any agreement entered into between ABRA and the Trustee
pertaining to the Trust and the Employer Plan. An Employer may designate in
writing that any such payment shall be for the administrative expenses charged
by the Trustee and ABRA for accounts invested in any one or more Investment
Options as may be designated by the Trustee. If no such designation is made,
such payment shall be deemed to reduce expense allocations otherwise made to the
Accounts of all Participants. Until paid, the administrative expenses shall
constitute a liability of Trust.

                                      -50-

<PAGE>

However, the Employer may reimburse the Trust for any administrative expenses
described above. Any administrative expense paid to the Trust as a reimbursement
shall be subject to the allocation rules contained in the third sentence of this
Section, and shall not be considered an Employer contribution to the Plan.

               Section 11.14. Electronic Media. Notwithstanding any provision of
               -------------- ----------------
the Plan to the contrary and for all purposes of the Plan, to the extent
permitted by the Trustee and any applicable law or regulation, the use of
electronic technologies shall be deemed to satisfy any written Notice, consent,
delivery, signature, disclosure, time or recordkeeping requirement under the
Plan, the Code or ERISA to the extent permitted by or consistent with applicable
law and regulations.

                                   ARTICLE 12
                                   ----------

                           TOP-HEAVY PLAN REQUIREMENTS
                           ---------------------------

               Section 12.1. Top-Heavy Status of Employer Plan. The Trustee
               ------------- ---------------------------------
shall annually determine whether the Employer Plan is Top-Heavy (unless
otherwise elected by the Employer in an Adoption Agreement). If the Employer
Plan is found to be Top-Heavy for a Plan Year, the Employer shall make a Minimum
Contribution for that Plan Year. A SIMPLE Plan that is maintained in accordance
with section 401(k)(11) of the Code shall not be subject to the requirements of
this Article.

               For purposes of this Article, the following terms shall be
defined as follows:

               (a)    Determination Date. For any Plan Year, the last day of the
                      ------------------
preceding Plan Year. For the first Plan Year, the Determination Date means the
last day of that year.

               (b)    Minimum Contribution. An Employer contribution determined
                      --------------------
in accordance with the following rules for a particular Plan Year:

                      (i)    Except as otherwise provided under subsections
               (iii) and (iv), if the Employer has elected to make an integrated
               contribution pursuant to Section 5.2(c), the Employer
               contributions (under Article 4) and forfeitures (under Article 6)
               allocated on behalf of each Participant shall not be less than 3%
               of the Participant's Compensation (or, if less, and if the
               Employer has no defined benefit plans that are qualified under
               section 401(a) of the Code that designate the Employer Plan to
               satisfy the minimum contribution/benefit requirements of section
               416 of the Code, the highest percentage of Employer contributions
               and forfeitures, as a percentage of the Key Employee's
               Compensation, allocated on behalf of any Key Employee for that
               Plan Year). The Minimum Contribution shall be determined without
               regard to Social Security contributions, Elective Contributions
               and Matching Contributions. However, if the Employer has not
               elected to make an integrated contribution pursuant to Section
               5.2(c), then the Minimum Contribution shall only be made to each
               Participant who is not a Key Employee.

                                      -51-

<PAGE>

                      (ii)   The Minimum Contribution shall be allocated on
               behalf of a Participant 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
               Plan Year because the Participant did not complete 1,000 Hours of
               Service (or any equivalent provided in the Plan) during such Plan
               Year.

                      (iii)  The Minimum Contribution shall not be allocated on
               behalf of a Participant who is not employed by the Employer on
               the last day of the Plan Year, if such a last-day requirement
               otherwise applies under the Employer Plan.

                      (iv)   The Minimum Contribution shall not be made for a
               Participant to the extent that the Participant is covered under
               another Qualified Plan (or Plans) of the Employer and the
               Employer has elected in the nonstandardized Adoption Agreement
               that the minimum contribution and benefit requirements of section
               416 of the Code shall be satisfied by such other Qualified Plan
               (or Plans).

                      (v)    If subsection (i) applies (but the exceptions in
               subsections (iii) and (iv) do not apply), and the Employer adopts
               more than one form of the Plan, the Employer Plan under which the
               Minimum Contribution shall be made shall be determined under
               Section 4.1.

                      (vi)   The figure "5%" shall be substituted for "3%" in
               subsection (b)(i) if the Employer has also adopted the American
               Bar Association Members Defined Benefit Pension Plan, both such
               plan and the Employer Plan are Top-Heavy (within the meaning of
               Section 12.1), and the Employer elects to make the Minimum
               Contribution under the Employer Plan.

                      (vii)  Notwithstanding Section 2(10)(d), a Participant's
               Compensation for purposes of this Section shall include all
               compensation actually paid or made available to the Participant
               for the entire Plan Year even though the Participant may not have
               been a Participant for the entire Plan Year.

               (c)    Key Employee. Any Employee or former Employee (and the
                      ------------
beneficiaries of such Employee) who at any time during the Plan Year containing
the Determination Date or during any of the four (4) preceding Plan Years was an
officer of the Employer if such individual's annual compensation exceeds 50
percent of the dollar limitation under section 415(b)(1)(A) of the Code, an
owner (or considered an owner under section 318 of the Code) of one of the ten
largest interests in the Employer if such individual's compensation exceeds 100
percent of the dollar limitation under section 415(c)(1)(A) of the Code, a
5-percent owner of the Employer, or a 1-percent owner of the Employer who has an
annual compensation of more than $150,000. Annual compensation means
compensation as defined in section 415(c)(3) of the Code, 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, 132(f), section
402(e)(3), section 402(h) or section 403(b) of the Code.

               The determination of who is a Key Employee will be made in
accordance with section 416(i)(1) of the Code and the Income Tax Regulations
thereunder.

                                      -52-

<PAGE>

               (d)    Permissive Aggregation Group. The Required Aggregation
                      ----------------------------
Group of plans plus any other Qualified Plans of the Employer which, when
considered with the Required Aggregation Group, would continue to satisfy the
requirements of sections 401(a)(4) and 410 of the Code.

               (e)    Present Value of Accrued Benefits. The value determined by
                      ---------------------------------
using the interest and mortality rates specified in the Adoption Agreement. The
accrued benefit of a Participant other than a Key Employee shall be determined
under (i) the method, if any, that uniformly applies for accrual purposes under
all defined benefit plans qualified under section 401(a) of the Code that are
maintained by the Employer, or (ii) if there is no such method, as if such
benefit accrued not more rapidly than the slowest accrual rate permitted under
the fractional rule of section 411(b) of the Code.

               (f)    Required Aggregation Group. Each Qualified Plan of the
                      --------------------------
Employer in which at least one Key Employee participates or participated at any
time during the Plan Year containing the Determination Date or during any of the
four (4) preceding Plan Years (regardless of whether the plan has terminated)
and any other Qualified Plan that enables any plan in which a Key Employee
participates to meet the requirements of section 401(a)(4) or 410 of the Code.

               (g)    Top-Heavy. With respect to any Plan Year that any one of
                      ---------
the following conditions exists:

                      (1)    The Top-Heavy Ratio for the Employer Plan exceeds
               60%, and the Employer Plan is not part of any Required
               Aggregation Group or Permissive Aggregation Group.

                      (2)    The Employer Plan is part of a Required Aggregation
               Group but not part of a Permissive Aggregation Group, and the
               Top-Heavy Ratio for the Required Aggregation Group exceeds 60%.

                      (3)    The Employer Plan is part of a Required Aggregation
               Group and part of a Permissive Aggregation Group, and the
               Top-Heavy Ratio for the Permissive Aggregation Group exceeds 60%.

               (h)    Top-Heavy Ratio.
                      ---------------

                      (1)    The Top-Heavy Ratio for the Employer Plan, or any
               Required or Permissive Aggregation Group, as appropriate, is a
               fraction the numerator of which is the sum of account balances
               under the aggregated Qualified Defined Contribution Plans of the
               Employer (including this Plan and any "simplified employee
               pension plan" as defined in section 408(k)of the Code) for all
               Key Employees computed in accordance with section 416 of the Code
               and the Present Value of Accrued Benefits under the aggregated
               defined benefit plans qualified under section 401(a) of the Code
               of the Employer for all Key Employees as of the Determination
               Date, and the denominator of which is the sum of the account
               balances under the aggregated Qualified Defined Contribution
               Plans (including this Plan and any "simplified employee pension
               plan" as defined in section 408(k) of the Code) for all
               Participants determined in accordance with section 416 of the

                                      -53-

<PAGE>

               Code and the Present Value of Accrued Benefits under the defined
               benefit plans that are qualified under section 401(a) of the Code
               for all Participants as of the Determination Date, all in
               accordance with section 416 of the Code and the Income Tax
               Regulations thereunder. Both the numerator and the denominator of
               the Top-Heavy Ratio are adjusted for any distribution of an
               accrued benefit or any part of any account balance made within
               the Plan Year containing the Determination Date and the four (4)
               preceding Plan Years. Both the numerator and denominator of the
               Top-Heavy Ratio are increased to reflect any Employer
               contributions which are due but unpaid as of the Determination
               Date but which are required to be taken into account as such
               under section 416 of the Code and the Income Tax Regulations
               thereunder.

                      (2)    For purposes of paragraph (1), the value of account
               balances and the Present Value of Accrued Benefits will be
               determined as of the latest Valuation Date that falls within or
               ends with the 12-month period ending on the Determination Date.
               The account balances and accrued benefits of a Participant (A)
               who is not a Key Employee but who was a Key Employee in a prior
               Plan Year or (B) who has not performed services for the Employer
               maintaining this Plan at any time during the five-year period
               described in paragraph (1), shall 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 Income Tax
               Regulations thereunder. Deductible employee contributions shall
               not be taken into account for purposes of computing the Top-Heavy
               Ratio. When aggregating plans, the value of account balances and
               accrued benefits shall be calculated with reference to the
               Determination Dates that fall within the same calendar year.

                                   ARTICLE 13
                                   ----------

                            AMENDMENT AND TERMINATION
                            -------------------------

               Section 13.1. In General. (a) No amendment to the Plan shall be
               ------------- ----------
effective to the extent that it has the effect of decreasing a Participant's
accrued benefit except to the extent permitted under section 412(c)(8) of the
Code. For purposes of this paragraph, a Plan amendment which has the effect of
decreasing a Participant's account balance with respect to benefits attributable
to service before the amendment shall be treated as reducing an accrued benefit.
Furthermore, if the vesting schedule of a 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, a Participant's Vested Portion
(determined as of such date) will not be less than his or her Vested Portion
computed under the Plan without regard to such amendment. No amendment to the
Plan shall be effective to eliminate or restrict an optional form of benefit;
provided, however, that an amendment that eliminates or restricts the ability of
a Participant to receive his or her account balance under a particular optional
form of benefit shall be permitted if:

                      (1)    The amendment provides a single-sum distribution
               form that is identical in all respects to the eliminated or
               restricted optional form of benefit (or would be identical except
               that it provides greater rights to the participant) except with
               respect to the timing of payments after commencement of benefits;
               and

                                      -54-

<PAGE>

                      (2)    The amendment is not effective until the earlier of
               (i) the 90th day after the date the Participant receiving the
               distribution has been furnished a summary that reflects the
               amendment and that satisfies the ERISA requirements at 29 CFR
               2520.104b-3 relating to a summary of material modifications and
               (ii) the first day of the second Plan Year beginning after the
               Plan Year in which the amendment is adopted.

               If the Plan's vesting schedule is amended, or the Plan is amended
in any way that directly or indirectly affects the computation of the
Participant's Vested Portion or if after any such amendment the Plan is deemed
amended by an automatic change to or from a top-heavy vesting schedule, 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 or change,
to have his or her Vested Portion computed under the Plan without regard to such
amendment or change.

               The period during which the election may be made shall commence
with the date the amendment is adopted or deemed to be made and shall end on the
latest of:

                      (1)    60 days after the amendment is adopted;

                      (2)    60 days after the amendment becomes effective; and

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

               (a)    Amendment by ABRA. By adoption of this Plan, the Employer
                      -----------------
delegates to ABRA the right to amend the Plan in whole or in part at any time or
times without prior notice to the Employer or any person having an interest
under the Plan. Each Employer shall be deemed to have consented to each such
amendment unless it dissents in writing delivered to ABRA within 30 days after a
copy of such amendment has been furnished to the Employer. If an Employer
dissents from any amendment made by ABRA, such Employer's Plan will no longer be
considered part of the Plan, but will be considered an individually designed
plan. Any amendment of the Plan which ABRA determines to be necessary to insure
initial or continued approval of the Plan as qualified and exempt from taxation
under sections 401 and 501(a) of the Code may be retroactively effective to the
extent required to maintain such approved status and the rights and interests of
all persons under the Plan shall be subject to the terms of any such retroactive
amendment.

               (b)    Amendment of Adoption Agreement by Employer. (1) Without
                      -------------------------------------------
prior notice to any Participant or beneficiary, the Employer may amend the
Adoption Agreement at any time or times, subject to acceptance by ABRA, in order
to elect or change any of the Adoption Agreement options available to the
Employer at the time of such amendment. Any amendment of the Adoption Agreement
which the Employer determines to be necessary to insure initial or continued
approval of the Plan as qualified and exempt from taxation under sections 401
and 501(a) of the Code in relation to the Employer's trade or business may be
made retroactively effective to the extent required to maintain such approved
status and the rights and interests of all persons under the Plan shall be
subject to the terms of any such retroactive amendment. No other Adoption
Agreement amendment may be made retroactive in any manner which deprives any
person of any benefits or interests vested in him under the Plan as of the later

                                      -55-

<PAGE>

of the date such amendment is adopted or the date it becomes effective. No
amendment to the Adoption Agreement shall decrease a Participant's Accounts or
eliminate certain optional forms of distribution.

               (2)    An Employer may amend the Plan by adding overriding
language to the Adoption Agreement where such language is necessary to satisfy
section 415 or 416 of the Code because of the required aggregation of multiple
plans under such sections of the Code.

               (3)    An Employer may adopt 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.

               (4)    If any Adoption Agreement amendment reduces the Employer's
obligations or contributions to or for any Participant or restricts eligibility
in a manner which might affect the qualified and tax exempt status of the Plan,
the Employer shall be solely responsible to determine the effect of any such
amendment and to submit the same to the Internal Revenue Service for approval if
the Employer deems such action necessary or desirable.

               (5)    If the Employer amends the Plan or non-elective portions
of the Adoption Agreement for any other reason, including a waiver of the
minimum funding requirement under section 412(d) of the Code, the Plan will no
longer be considered part of the Plan but will be considered an individually
designed plan.

               Section 13.2. Termination of Plan by Employer. The Employer may
               ------------- -------------------------------
at any time terminate the Employer Plan by giving written notice to that effect
to the Trustee and all Participants. The Employer Plan shall terminate on the
death of the Employer (if the Employer is a sole proprietor) or on the
termination of the Partnership (if the Employer is a partnership) unless
provision is made by a successor to the Employer's trade or business for the
continuation of the Employer Plan. Upon the death of an Employer who is a sole
practitioner, all duties and responsibilities of the Employer under the Plan
shall be assumed by a person or persons designated by the executor or
administrator of the estate of the deceased Employer. In the event of any such
termination, the Accounts of Participants and Beneficiaries shall continue to be
held and administered by the Trustee and shall be distributed by the Trustee
pursuant to Section 13.3 as soon as administratively feasible. A permanent
suspension of contributions by the Employer under a Profit Sharing Plan shall be
deemed a termination of the Employer Plan for purposes of this Section.

               In the event the Employer shall cease to exist at any time and
the Employer Plan is not continued by a successor to the Employer as provided
above, ABRA shall thereupon assume all rights, powers and duties of the Employer
under the Employer Plan to the extent necessary to complete the distribution of
all interests in the Employer Plan. If, at the time of any such cessation of the
Employer's existence, no effective written directions shall then be on file with
the Trustee pursuant to the Employer Plan governing the distribution of a
Participant's Accounts, ABRA shall direct the Trustee pay such interest to such
person or persons, in such shares and installments and at such time or times as
ABRA, in its sole discretion, shall determine to be in accordance with the
provisions of the Plan.

                                      -56-

<PAGE>

               Section 13.3. Distribution of Participant Accounts. Upon
               ------------- ------------------------------------
termination or partial termination of the Employer Plan, or complete
discontinuance of contributions of an Employer Plan that is a Profit Sharing
Plan, by the Employer thereunder, the right of each affected Participant
(including each Former Participant who terminated employment with the Employer
while his or her Vested Portion was less than 100%, who has not incurred five
(5) consecutive Break in Service Years, and who is required under applicable
official guidance of the Internal Revenue Service to receive upon termination a
restoration of the unvested portion of his or her Accounts) to the amounts in
his or her Accounts at such time shall be fully vested and nonforfeitable
(subject to any contrary provisions of the Trust). If the Employer Plan is
terminated, the Employer, subject to the rules of the Trustee, shall direct the
Trustee to cause the amounts in the Accounts of each Participant to be
distributed in accordance with the provisions of Article 6. With respect to
amounts in a Participant's 401(k) Employer and 401(k) Salary Deferral Accounts,
the Employer may only direct the Trustee to make such distributions if the
Employer does not maintain a successor plan, other than an "employee stock
ownership plan" (as defined in section 4975(e) or 409 of the Code) or a
"simplified employee pension" (as defined in section 408(k) of the Code), and if
such distributions after March 31, 1988 are made in a single-sum payment.

               Subject to the requirements of this Section and Article 5, if the
Employer Plan is terminated before all forfeited amounts, and all income
thereon, have been disposed of under Sections 4.2(d) and 6.1, the amounts not
disposed of shall be allocated pro rata to the Employer Accounts of Participants
who are Employees on the date of termination, in accordance with their relative
Compensation for the Plan Year in which termination occurs.

               Section 13.4. Trustee-to-Trustee Transfer. If an Employee who
               ------------- ---------------------------
becomes a Participant has an account or accounts under a Qualified Plan in which
he previously participated, the Trustee, upon request of the Participant (or
upon the request of the Employer, provided the Qualified Plan in which the
Participant previously participated is a plan of such Employer) and with the
consent of both the Employer and the employer under such other Qualified Plan,
may accept amounts accrued by the Participant under such other Qualified Plan
for credit to the Participant's corresponding Accounts (provided that the
Trustee is assured of the tax-qualified status of the transferor plan). The Plan
Administrator shall determine both the conditions under which each such transfer
is to be made and the Accounts to which transferred amounts are to be credited,
and shall convey this determination to the Trustee by Notice to the Trustee.
Transferred amounts shall be credited to Accounts that adequately protect the
tax characteristics and distribution restrictions that apply to the transferred
amounts.

               Section 13.5. Transfer to New Plan by Employer. The Employer
               ------------- --------------------------------
shall have the right at any time to direct the Trustee to transfer all property
held in the Trust to another custodian or to a trustee of any new plan adopted
by the Employer pursuant to this Section. At the direction of the Employer, the
Trustee shall make such transfer as of the first Business Day after receipt of
such direction and the interests and participation of all Participants and their
Beneficiaries under the Employer Plan shall cease as of such date.

               Any new plan adopted by an Employer for transfer of the Trust
under this Section shall be a tax-qualified plan under section 401 of the Code,
which is administered by a bank, custodian company, investment company,
insurance company or other appropriate institution or person permitted by the
Code to act as custodian or trustee for such new plan.

                                      -57-

<PAGE>

               Section 13.6. Trust Fund to Be Applied Exclusively for
               ------------- ----------------------------------------
Participants and Their Beneficiaries. Subject only to the provisions of Sections
------------------------------------
4.5, 5.4, 5.5 and 13.2, and any other provision of the Plan to the contrary
notwithstanding, it shall be impossible for any part of the Trust to be used for
or diverted for any purpose not for the exclusive benefit of Participants and
their beneficiaries either by operation or termination of the Plan, power of
amendment or other means.

                                      -58-

<PAGE>
                                 FIRST AMENDMENT
                                       TO
                            AMERICAN BAR ASSOCIATION
                             MEMBERS RETIREMENT PLAN

         The American Bar Association Members Retirement Plan (the "Plan"), in
the form approved by the Internal Revenue Service in opinion letters dated
December 16, 1996, shall be amended in the following respects, effective July 2,
2001:

            The third paragraph of Section 16.3 is amended by inserting the
      following new sentence immediately following the third sentence thereof:

            "The Trustee shall also have the sole authority to appoint an
            investment advice provider for purposes of providing investment
            advice to Participants."

            IN WITNESS WHEREOF, this First Amendment is adopted this 2nd day of
July, 2001.

                                    AMERICAN BAR RETIREMENT
                                    ASSOCIATION

                                    By /s/
                                       ----------------------------
                                       President

<PAGE>
                     GUST AMENDMENT TRANSITIONAL SUPPLEMENT
                                       TO
                               ADOPTION AGREEMENTS

All Employers must complete this GUST Amendment Transitional Supplement unless
the Employer Plan is a new plan that is first effective on or after January 1,
2001. The provisions of this GUST Amendment Transitional Supplement shall apply
to all Employer Plans in existence before January 1, 2001.

1.       HIGHLY COMPENSATED EMPLOYEES.
         ----------------------------

         (a)      Compensation Look-Back Year. Indicate the look-back year used
                  for purposes of determining Highly Compensated Employees for
                                                                           ---
                  Plan Years beginning on or after January 1, 1997 (check one):
                  ------------------------------------------------

                  (1)      [ ]   Plan Year Election. If this option is selected,
                           for all such prior Plan Years, a Highly Compensated
                           Employee was any Employee who was a 5%-owner at any
                           time during such Plan Year or the prior Plan Year or
                           earned Compensation in excess of $80,000 (as indexed)
                           for prior Plan Year.

                  (2)      [ ]   Calendar Year Election. If this option is
                           selected, for the following prior Plan Years, a
                           Highly Compensated Employee was any Employee who
                           earned Compensation in excess of $80,000 (as indexed)
                           for the calendar year beginning with or within the
                           prior Plan Year.

                           (A)  [ ]  Plan Year beginning on or after January 1,
                                     1997

                           (B)  [ ]  Plan Year beginning on or after January 1,
                                     1998

                           (C)  [ ]  Plan Year beginning on or after January 1,
                                     1999

                           (D)  [ ]  Plan Year beginning on or after January 1,
                                     2000

         (b)      [ ]      Top Paid Group Election. Indicate whether the
                  Employer made the top-paid group election for any prior Plan
                  Years beginning on or after January 1, 1997 for purposes of
                  determining Highly Compensated Employees (check one):

                  (1)      [ ]  No Election. If this option is selected, for all
                           such prior Plan Years, all Employees who earned
                           $80,000 (as indexed) were Highly Compensated
                           Employees.

                  (2)      [ ]  Top 20% Only Election. If this option is
                           selected, during the following prior Plan Years, only
                           Employees in the top 20% of Employees for the prior
                           Plan Year (or, if the Calendar Year Election was made
                           above,

                                       1

<PAGE>

                           the calendar year beginning with or within the prior
                           Plan Year ) ranked by Compensation were Highly
                           Compensated Employees.

                           (A)  [ ]  Plan Year beginning on or after January 1,
                                     1997

                           (B)  [ ]  Plan Year beginning on or after January 1,
                                     1998

                           (C)  [ ]  Plan Year beginning on or after January 1,
                                     1999

                           (D)  [ ]  Plan Year beginning on or after January 1,
                                     2000

2.       NONDISCRIMINATION TESTING RULES. Indicate the manner in which the
         --------------------------------
actual deferral percentage test and the actual contribution percentage test were
administered for prior Plan Years beginning on or after January 1, 1997 (check
             ----------------------------------------------------------
one):

         (a)  [ ]  Current Year Testing Method. If this option is selected, for
         all such prior Plan Years, the actual deferral percentage or actual
         contribution percentage tests were applied by comparing the actual
         deferral percentage and the actual contribution percentage of Highly
         Compensated Employees for the Plan Year to the actual deferral
         percentage and the actual contribution percentage of Non-Highly
         Compensated Employees for the same Plan Year.

         (b)  [ ]  Prior Year Testing Method. If this option is selected, for
              the following prior Plan Years, the actual deferral percentage or
              actual contribution percentage tests were applied by comparing the
              actual deferral percentage and the actual contribution percentage
              of Highly Compensated Employees for the Plan Year to the actual
              deferral percentage and the actual contribution percentage of
              Non-Highly Compensated Employees for the immediately preceding
              Plan Year.

                           (A)  [ ]  Plan Year beginning on or after January 1,
                                     1997

                           (B)  [ ]  Plan Year beginning on or after January 1,
                                     1998

                           (C)  [ ]  Plan Year beginning on or after January 1,
                                     1999

                           (D)  [ ]  Plan Year beginning on or after January 1,
                                     2000.

3.       INVOLUNTARY SMALL BENEFITS DISTRIBUTIONS. Indicate below whether prior
         -----------------------------------------                        -----
to January 1, 2001 the Annuity Rules of the Plan applied to the Employer Plan:
------------------
(check one)

         (a)  [ ]  Employer Plan Subject to the Annuity Rules. If the Annuity
              Rules of the Plan applied to an Employer Plan prior to January 1,
              2001, the following provisions apply with respect to such Employer
              Plan:

<PAGE>

              (1)  For Plan Years beginning after August 5, 1997, but prior to
                   January 1, 2001, notwithstanding any provision of the Plan to
                   the contrary, if a Participant's Vested Portion does not
                   exceed, and did not at the time of any prior distribution
                   exceed, $5,000, such amount shall be paid in a single lump
                   sum payment as soon as administratively practicable after the
                   end of each calendar year.

              (2)  For Plan Years beginning on or after January 1, 2001, the
                   provisions of Section 6.2(c) of the Plan shall not apply with
                   respect to any Participant who has commenced receiving
                   distributions of his or her Vested Portion prior to January
                   1, 2001 in any form of distribution under the Plan which
                   provides for periodic payments.

         (b)  [ ]  Employer Plan Not Subject to the Annuity Rules. If the
              Annuity Rules of the Plan did not apply to an Employer Plan prior
              to January 1, 2001, the following provisions apply with respect to
              such Employer Plan:

              (1)  For Plan Years beginning after August 5, 1997, but prior to
                   January 1, 2001, notwithstanding any provision of the Plan to
                   the contrary, if a Participant's Vested Portion does not
                   exceed, and did not at the time of any prior distribution
                   exceed, $5,000, such amount shall be paid in a single lump
                   sum payment as soon as administratively practicable after the
                   end of each calendar year.

4.       REQUIRED MINIMUM DISTRIBUTIONS. A Participant's required minimum
         -------------------------------
distribution date shall be determined in accordance with Section 6.2(b)(3) of
the Plan effective for all distributions made for Plan Years beginning after
January 1, 1997. For Participants who attained age 70 1/2 in or prior to 1997,
                 -------------------------------------------------------------
the following provisions apply (check all that apply):
------------------------------

         (a)  [ ]  Postponement of Required Beginning Date. A Participant who is
              not a 5% owner, who attained age 70 1/2 in 1997 and who continues
              in employment after December 31, 1997 may elect prior to March 1,
              1998 to defer the distribution of his or her account balance until
              April 1 following the calendar year in which the Participant
              retires. If no such election is made by the Participant, the
              Participant will begin receiving distributions by April 1 of the
              calendar year following the year in which the Participant attained
              age 70 1/2.

         (b)  [ ]  Suspension of Distributions. If a Participant who is not a
              5%-owner, who has attained age 70 1/2 and who continues in
              employment with the Employer is receiving distributions, such
              Participant may elect at the time and in the manner determined by
              the Employer to stop distribution of his or her account balance
              until he or she retires at any time.

              (1)  Application of Annuity Rules. With respect only to those
                   Employer Plans subject to the Annuity Rules, as selected in
                   Box 3(a), unless the Employer elects otherwise below, a new
                   Annuity Starting Date will be established upon the
                   recommencement of benefits.

<PAGE>

                   Note: If a new Annuity Starting Date is established upon the
                   recommencement of benefits, spousal consent shall not be
                   required to stop distributions unless the distribution is
                   being paid in the form of a Qualified Joint and Survivor
                   Annuity. Upon recommencement of benefits, all the provisions
                   of Section 6.3(b) of the Plan shall apply.

                   (A)  [ ]  No New Annuity Starting Date. If this option is
                        selected, no new annuity starting date will be
                        established when the distributions recommence.

                        Note: Spousal consent pursuant to Section 6.3(b) of the
                        Plan shall not be required for an election to stop
                        distribution of a Participant's account balance.

                        Note: Spousal consent shall also not be required to
                        restart distributions provided that (i) payments
                        recommence in the same form and with the same
                        beneficiary as in effect when the distributions stopped,
                        (ii) the individual who was the Participant's spouse on
                        the annuity starting date executed a general consent
                        within the meaning of Regulations Section 1.401(a)-2,
                        A-31 at the time distribution recommences or (iii) the
                        Participant is no longer married to the individual who
                        was his or her spouse on the new Annuity Starting Date.
                        Notwithstanding the foregoing, however, spousal consent
                        pursuant to Section 6.3(b) of the Plan will not be
                        required if the original form of distribution was not a
                        qualified joint and survivor annuity with the meaning of
                        Section 417(b) of the Code.

5.       QUALIFIED TRANSPORATION FRINGES. Indicate whether for Plan Years
         --------------------------------
beginning prior to January 1, 2001, Compensation (as defined in Section 2(10) of
          -------------------------
the Plan), Earned Income (as defined in Section 2(13) of the Plan and annual
compensation (as defined in Section 12.1(c) of the Plan included elective
deferrals that are excludible from gross income of the employee by reason of
section 132(f) of the Code (check one).

         Note: Pursuant to the Community Renewal Tax Relief Act of 2000, the
         definition of compensation as used for certain purposes in the Plan
         includes any amount that would have been paid or made available to a
         Participant but for a salary reduction agreement pursuant to section
         132 of the Code. Section 132 of the Code generally provides that no
         amount is includible in an employee's gross income solely because an
         employer offers an employee a choice between any qualified
         transportation fringe and compensation that would otherwise be included
         in gross income. A qualified transportation fringe generally includes
         employer-provided transportation in a commuter highway vehicle between
         the employee's home and office, transit passes, and qualified parking.

         (a)  [ ]  No Retroactive Effective Date. If this option is selected,
                   ------------------------------
              the definition of Compensation (as set forth in Section 2(10) of
              the Plan), Earned Income (as defined in Section 2(13) of the Plan
              and annual compensation (as defined in

<PAGE>

              Section 12.1(c) of the Plan shall be effective for Plan Years
              beginning on or after January 1, 2001.

         (b)  [ ]  Retroactive Effective Date Applicable. If this option is
                   --------------------------------------
              selected, the definition of Compensation (as set forth in Section
              2(10) of the Plan), Earned Income (as defined in Section 2(13) of
              the Plan and annual compensation (as defined in Section 12.1(c) of
              the Plan shall be retroactively effective for the following Plan
              Year prior to January 1, 2001 (check one):

              (1)  [ ]  Plan Years beginning on or after January 1, 1998

              (2)  [ ]  Plan Years beginning on or after January 1, 1999

              (3)  [ ]  Plan Years beginning on or after January 1, 2000

<PAGE>

                      NON-STANDARDIZED PROFIT SHARING PLAN
              WITH 401(K) ARRANGEMENT, INCLUDING SAFE HARBOR OPTION
                            ADOPTION AGREEMENT 01-004

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)      Name of Employer Plan:

         This is the______________________________________________ (the "Plan").

         (b)      Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)      Three Digit Employer Plan Number:  ________

         (d)      Employer Plan Adoption Date (check one):

                  (1)      [ ]      If the Employer is adopting this Employer
                  Plan as a new plan, the Effective Date is ________.

                  (2)      [ ]      If the Employer is adopting this Employer
                  Plan as an amended and restated version of an existing plan,
                  the Effective Date of the amendment and restatement is
                  ________. The original effective date of the plan was
                  ________.

2.       EMPLOYER
         --------

         (a)      Employer Name:    ________________________________________

                  Address:          ________________________________________
                                    ________________________________________
                                    ________________________________________

                  Contact's Name:   ________________________________________

                  Telephone Number: ________________________________________

                  Facsimile Number: ________________________________________

                  Employer Tax I.D. Number: ________________________________

         (b)      Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

                  (1)   _____________________________________________
                            Print Name                 Title

                  (2)   _____________________________________________
                            Print Name                 Title

<PAGE>

         (c)      Employer's Form of Business (check one):

                  (1)      [ ]      C Corporation:   ________ (enter date of
                                    incorporation)

                  (2)      [ ]      S Corporation:   ________ (enter date of
                                    incorporation)

                  (3)      [ ]      Partnership

                  (4)      [ ]      Sole Proprietorship

                  (5)      [ ]      Tax-Exempt Entity (as described in section
                                    501(c)(3) of the  Internal Revenue Code)

                  (6)      [ ]      Limited Liability Company

                           (A)      [ ]      Taxable as a C Corporation

                           (B)      [ ]      Taxable as a Partnership

                  (7)      [ ]      Other:   ______________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ----------------------------

         (a)      Eligible Employees. All Eligible Employees (as defined in the
         Article 2(17) of the Plan) shall be eligible to participate in the
         Employer Plan except the following (check all that apply):

                  (1)      [ ]      Associate Attorneys

                  (2)      [ ]      Employees of Related Employers listed here:
                                    ____________________________________________

                  (3)      [ ]      Leased Employees (as defined in section
                           414(n)(2) of the Internal Revenue Code)

                  (4)      [ ]      Other:  _______________________________

         (b)      Participation Requirements.

                  (1)      For Employer Contributions. For purposes of receiving
                           allocations of Employer contributions pursuant to
                           Section 4, Eligible Employees can begin participation
                           in the Employer Plan after meeting the following
                           participation requirements (check one):

                          (A)      [ ]       No age and no service requirements.

                                       2

<PAGE>

                          (B)      [ ]       Eligible Employees must have
                                   attained age ________ (not to exceed 21) and
                                   completed (check one):

                                   (i)       [ ]   ________ months of Service
                                             (not to exceed 12 unless Vesting
                                             Schedule A, E or a more favorable D
                                             is selected in Section 5(b); but in
                                             no case to exceed 24); or

                                   (ii)      [ ]   ________ Years of Eligibility
                                             Service (not to exceed 1 unless
                                             Vesting Schedule A, E or a more
                                             favorable D is selected in Section
                                             5(b); but in no case to exceed 2).

                  (2)      For Elective Pre-Tax Contributions. For purposes of
                           making Elective Contributions pursuant to Section 9
                           and Section 4.2(b) of the Plan, Eligible Employees
                           can begin participation in the Employer Plan after
                           meeting the following participation requirements
                           (check one):

                           (A)      [ ]      No age and no service requirements.

                           (B)      [ ]      Eligible Employees must have
                                    attained age ________ (not to exceed 21) and
                                    completed (check one):

                                    (i)      [ ]   ________ months of Service
                                             (not to exceed 12); or

                                    (ii)     [ ]   ________ Years of Eligibility
                                             Service (not to exceed 1).

         (c)      Years of Eligibility Service. If Box 3(b)(1)(B)(ii) or Box
         3(b)(2)(B)(ii) is checked, for purposes of determining Years of
         Eligibility Service (as defined in Article 2(74) of the Plan), Hours of
         Service (as defined in Article 2(29) of the Plan) shall be calculated
         as follows (check one):

                  (1)      [ ]      Hourly equivalency. Actual Hours of Service.

                           Note: The hourly equivalency option is available only
                           if the Employer keeps appropriate records of actual
                           hours worked.

                  (2)      [ ]      Daily equivalency. 10 Hours of Service for
                           each day in which at least one Hour of Service is
                           credited.

                  (3)      [ ]      Weekly equivalency. 45 Hours of Service for
                           each week in which at least one Hour of Service is
                           credited.

                  (4)      [ ]      Monthly equivalency. 190 Hours of Service
                           for each month in which at least one Hour of Service
                           is credited.

                                       3

<PAGE>

         (d)      Employment Year. If Box 3(b)(1)(B)(ii) or Box 3(b)(2)(B)(ii)
         is checked, for purposes of calculating Years of Eligibility Service,
         the Employment Year shall be the 12-month period beginning on the day
         on which an Employee performs his or her first Hour of Service upon his
         or her employment or reemployment by the Employer and each subsequent
         12-month period beginning on any anniversary of that day unless the
         Employer elects otherwise below.

                  (1)      [ ]      Subsequent Plan Year Option. If this option
                  is selected, the initial Employment Year shall remain the same
                  as above, but subsequent Employment Years shall be the
                  12-month period beginning on the first day of the first Plan
                  Year which commences prior to the first anniversary of the day
                  on which an Employee performs his or her first Hour of Service
                  upon his or her employment or reemployment by the Employer.

                           Note: If the Subsequent Plan Year Option is selected,
                           an Employee who is credited with 1,000 Hours of
                           Service in both the initial Employment Year and the
                           first Plan Year which commences prior to the first
                           anniversary of the Employee's initial Employment Year
                           will be credited with two (2) Years of Eligibility
                           Service.

         (e)      Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

                  (1)      [ ]      The first day after meeting the
                           participation requirements.

                  (2)      [ ]      The first day of first and seventh month of
                           each Plan Year after meeting the participation
                           requirements.

                  (3)      [ ]      The first day of each month after meeting
                           the participation requirements.

                  (4)      [ ]      The first day of each calendar quarter after
                           meeting the participation requirements.

4.       EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect
         -----------------------
to make Employer contributions for any Plan Year, and any such Employer
contributions shall be allocated to eligible Participants as follows (check
one):

         (a)      [ ]      Non-integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated to
                  eligible Participants in the proportion that each such
                  Participant's Compensation for the Plan Year bears to the
                  total Compensation of all such Participants for the Plan Year.

         (b)      [ ]      Integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated first to
                  eligible Participants in the proportion that each such
                  Participant's Compensation in excess of the Integration Level
                  for the

                                       4

<PAGE>

                  Plan Year bears to the total Compensation in excess of the
                  Integration Level of all such Participants and then to
                  eligible Participants in the proportion that the sum of each
                  Participant's total Compensation plus Compensation in excess
                  of the Integration Level bears to the sum of the total
                  Compensation plus Compensation in excess of the Integration
                  Level for all Participants for the Plan Year, all subject to
                  the limits described in Section 5.2(d)(2) and (3) of the Plan.
                  Note: An Employer who maintains any other Qualified Plan that
                  provides for integrated contributions or benefits for any of
                  the same Participants may not elect to the Integrated
                  Allocation Formula option.

                  (1)      Integration Level. "Integration Level" shall mean the
                           Taxable Wage Base (as defined in Section 5.2(e)(3) of
                           the Plan), unless the Employer elects a lesser amount
                           below.

                           (A)      [ ]      If this option is selected,
                                    Integration Level shall be (check one):

                                    (i)      ________ % (not to exceed 100%) of
                                             the Taxable Wage Base for the Plan
                                             Year; or

                                    (ii)     $ ________ (not to exceed the
                                             Taxable Wage Base).

         (c)      [ ]      Uniform Points Allocation Formula. If this option is
                  selected, the Employer may make Employer contributions on
                  behalf of Participants in an amount determined by the Employer
                  in its sole discretion for each Plan Year which shall be
                  allocated based on the proportion that each such Participant's
                  total points bears to the total points of all such
                  Participants for the Plan Year. Eligible Participants shall
                  receive points as follows (check all that apply):

                  (1)      [ ]      Points for Age. If this option is selected,
                           each Participant shall receive ______ points for each
                           ______ year of age.

                  (2)      [ ]      Points for Service. If this option is
                           selected, each Participant shall receive ______
                           points for each ______ year of Service.

         (d)      Eligibility for Employer Contributions. If an Employer elects
         to make Employer contributions, all Participants who are credited with
         at least 501 Hours of Service during the Plan Year shall be entitled to
         receive an allocation of Employer contributions for a Plan Year unless
         the Employer elects otherwise below (check all that apply).

                  (1)      [ ]      Service Requirement. If this option is
                           elected, only Participants who are credited with at
                           least 1,000 Hours of Service during the Plan Year
                           will receive an allocation of Employer contributions.

                  (2)      [ ]      Last Day Requirement. If this option is
                           elected, in addition to the service requirement
                           above, only Participants who are also employed by the
                           Employer on the last day of the Plan Year will
                           receive an allocation of Employer contributions.

                                       5

<PAGE>

5.       VESTING.
         --------

         (a)      Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

                  (1)      [ ]      Earlier Normal Retirement Age. If this
                           option is selected, a Participant's Normal Retirement
                           Age shall be age ________ (not less than 55 and not
                           to exceed 65).

         (b)      Vesting Schedule. A Participant who terminates Service prior
         to Normal Retirement Age for reasons other than death or Disability
         shall be entitled to receive the Vested Portion in his or her Matching
         Contribution Account and/or Employer Account. The Vested Portion shall
         be determined by vesting schedule ________ .
<TABLE>
<CAPTION>

                                        Percentage Vested
                                        -----------------
Years of Vesting Service          A          B          C         D          E
--------------------------------------------------------------------------------
<S>                            <C>        <C>        <C>        <C>       <C>
Less than two                  0%         0%         0%         __%       100%

Two but less than three        100%       20%        0%         __%       100%

Three but less than four       100%       40%        100%       __%       100%

Four but less than five        100%       60%        100%       __%       100%

Five but less than six         100%       80%        100%       __%       100%

Six or more                    100%       100%       100%       __%       100%
</TABLE>

                  Note: If Schedule D is elected, complete the schedule by
                  showing the rate at which a Participant becomes vested.
                  Schedule D must provide for a Vested Portion that is at every
                  point in time equal to or greater than the Vested Portion
                  prescribed under Schedule A, B or C, whichever is selected for
                  comparison.

         (c)      Service for Predecessor Employers Service shall not include
                                                                  ---
         service for any predecessor employer unless the Employer maintains the
         plan of such predecessor employer or the Employer elects otherwise
         below.

                  (1)      [ ]      Service Included. If this option is
                           selected, Service shall include service for the
                           following predecessor employer(s):

                           (A)      ______________________________

                           (B)      ______________________________

         (d)      [ ]      Application of Forfeitures. Amount forfeited by
         Participants shall be (check one):

                                       6

<PAGE>

                  (1)      [ ]      Applied to reduce Employer contributions.

                  (2)      [ ]      Reallocated among eligible Participants.

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         ---------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)      Top-Heavy Testing. The Trustee shall determine annually
         whether the Employer Plan is a Top-Heavy Plan, unless the Employer
         elects otherwise below.

                 (1)       [ ]      If this option is selected, the Employer
                           elects to test the Employer Plan itself to determine
                           whether the Employer Plan is a Top-Heavy Plan.

         (b)      Minimum Benefits under Other Qualified Plan(s). If the
         Employer maintains another Qualified Plan (or Plans), the Minimum
         Contribution shall be made to this Employer Plan unless the Employer
         elects otherwise below.

                 (1)       [ ]      If this option is selected, the Employer
                           elects that the Minimum Contribution shall not be
                           made to this Employer Plan and that the minimum
                           contribution and benefit requirements of section 416
                           of the Internal Revenue Code shall be satisfied by
                           such other Qualified Plan (or Plans)
                           _______________________________________(enter name of
                           other Qualified Plan(s)).

         (c)      Present Value Determination. If the Employer maintains a
         Qualified Defined Benefit Plan, the Employer may elect to determine the
         Present Value of Accrued Benefits as defined in Section 12.1(e) of the
         Plan using the following assumptions:

                 (1)       Interest rate ________ % per annum.

                 (2)       Mortality Table: ________.

7.       COMPENSATION.
         -------------

         (a)      Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

                  (1)      [ ]      Wages, Tips and Other Compensation Box on
                           Form W-2. As defined in Article 2(10)(a)(1) of the
                           Plan.

                  (2)      [ ]      Internal Revenue Code Section 3401(a) Wages.
                           As defined in Article 2(10)(a)(2) of the Plan.

                  (3)      [ ]      415 Safe-Harbor Compensation. As defined in
                           Article 2(10)(a)(3) of the Plan.

                                       7

<PAGE>

         (b)      [ ]      Exclusions from Compensation. If this option is
                  selected, notwithstanding the definition selected above,
                  "Compensation" shall not include the following (even if
                  includible in gross income) (check any that apply):

                  (1)      [ ]      Reimbursement or other expense allowances,
                           fringe benefits (cash and noncash), moving expenses,
                           deferred compensation and welfare benefits.

                  (2)      [ ]      Overtime pay.

                  (3)      [ ]      Bonuses.

                  (4)      [ ]      Other:  __________________________________

8.       HIGHLY COMPENSATED EMPLOYEES. Any Employee who is a 5%-owner at any
         -----------------------------
time during the current or prior Plan Year or earned Compensation in excess of
$85,000 (as indexed) for the prior Plan Year shall be a Highly Compensated
Employee unless the Employer elects otherwise below.

         (a)      [ ]      Calendar Year Election. If this option is selected,
                  only Employees who are 5%-owners at any time during the
                  current or prior Plan Year or earned Compensation in excess of
                  $85,000 (as indexed) for the calendar year beginning with or
                  within the prior Plan Year shall be Highly Compensated
                  Employees.

         (b)      [ ]      Top Paid Group Election. If this option is selected,
                  only Employees in the top 20% of Employees for the prior Plan
                  Year (or, if the Calendar Year Election was made above, the
                  calendar year beginning with or within the prior Plan Year )
                  ranked by Compensation shall be Highly Compensated Employees.

9.       ELECTIVE PRE-TAX CONTRIBUTIONS. The Employer may elect to permit
         -------------------------------
Eligible Employees to make Elective Contributions as follows: (check all that
apply).

         (a)      [ ]      Eligibility for Elective Pre-Tax Contributions. If
                  this option is selected, Eligible Employees may make Elective
                  Contributions after meeting the applicable participation
                  requirements unless the Employer elects otherwise below.

                  (1)      [ ]      Exclusion of Highly Compensated Employees.
                           If this option is selected, Participants who are
                           Highly Compensated Employees will not be permitted to
                           make Elective Contributions.

                  (2)      [ ]      Exclusion of Other Employees. If this option
                           is selected, Participants designated here will not be
                           permitted to make Elective Contributions:
                           _______________________________________________

                                       8

<PAGE>

         (b)      [ ]      Automatic Enrollment. If this option is selected, all
                  Eligible Employees who meet the applicable participation
                  requirements above shall be deemed to have elected to make
                  Elective Contributions in an amount equal to ________ % or $
                  ________ (not to exceed 25% of a Participant's Compensation)
                  of their Compensation unless and until a Participant
                  affirmatively elects a different amount (including no amount)
                  pursuant to Section 4.2(d) of the Plan.

         (c)      [ ]      Safe Harbor Election. If this option is selected, the
                  Employer intends for this Employer Plan to be a Safe Harbor
                  Plan and agrees to maintain this Employer Plan in accordance
                  with sections 401(k)(12) and 401(m)(ii) of the Internal
                  Revenue Code and Section 4.2(f) of the Plan.

              Note: Participants who are eligible to make Elective Contributions
              pursuant to this Section 9 may also be eligible to receive a
              Top-Heavy Minimum Contribution pursuant to Article 12 of the Plan.

10.      POST-TAX EMPLOYEE CONTRIBUTIONS.
         --------------------------------

         (a)      [ ]      Post-Tax Employee Contributions. If this option is
                  selected, all Participants may elect to make Post-Tax Employee
                  Contributions unless the Employer elects otherwise below.

                  (1)      [ ]      Exclusion of Highly Compensated Employees.
                           If this option is selected, Participants who are
                           Highly Compensated Employees will not be permitted to
                           make Post-Tax Employee Contributions.

                  (2)      [ ]      Exclusion of Other Employees. If this option
                           is selected, Participants designated here will not be
                           permitted to make Post-Tax Employee Contributions:
                           _______________________________________________

11.      MATCHING EMPLOYER CONTRIBUTIONS. If the Employer elects to permit
         --------------------------------
Participants to make Elective Contributions, the Employer may also elect to make
Matching Contributions which shall be allocated to Participants according to the
following formulas (check all that apply):

         (a)      [ ]      Matching Contributions on Elective Contributions. If
                  this option is selected, the Employer shall make Matching
                  Contributions on behalf of each Participant who makes Elective
                  Contributions as follows (check one):

                  (1)      [ ]      Fixed Matching Contributions. The Employer
                           shall make a Matching Contribution in an amount equal
                           to ________ % of a Participant's Elective
                           Contributions not in excess of ________ % or $
                           ________of a Participant's Compensation for the Plan
                           Year; or

                  (2)      [ ]      Tiered Matching Contributions.

                                       9

<PAGE>

                           (A)      The Employer shall make a Matching
                           Contribution in an amount equal to ________ % of a
                           Participant's Elective Contributions not in excess of
                           ________ % or $ ________ of a Participant's
                           Compensation for the Plan Year; and

                           (B)      ________ % of a Participant's Elective
                           Contributions over ________ % or $ ________ of a
                           Participant's Compensation but not in excess of
                           ________ % or $ ________ of a Participant's
                           Compensation for the Plan Year.

         (b)      [ ]      Other. If this option is selected, the Employer shall
                  make Matching Contributions on behalf of each Participant
                  subject to Section 4.2 of the Plan as follows:

                  __________________________________________________

                  __________________________________________________

                  __________________________________________________

         (c)      [ ]      Discretionary Matching Contributions on Elective
                  Contributions. If this option is selected, the Employer may
                  make Matching Contributions on behalf of Participants who make
                  Elective Contributions in an amount determined by the Employer
                  in its sole discretion for each Plan Year.

         (d)      Eligibility for Matching Contributions. If the Employer elects
         to make Matching Contributions, all Participants shall be entitled to
         receive an allocation of Matching Contributions for a Plan Year unless
         the Employer elects otherwise below (check all that apply).

                  (1)      [ ]      Service Requirement. If this option is
                           elected, only Participants who are credited with at
                           least 1,000 Hours of Service during the Plan Year
                           will receive an allocation of Matching Contributions.

                  (2)      [ ]      Last Day Requirement. If this option is
                           elected, only Participants who are employed by the
                           Employer on the last day of the Plan Year will
                           receive an allocation of Matching Contributions.

                  (3)      [ ]      Non-Highly Compensated Requirement. If this
                           option is elected, only Participants who are
                           Non-Highly Compensated Employees will receive an
                           allocation of Matching Contributions.

                                       10

<PAGE>

12.      NONDISCRIMINATION TESTING RULES: To the extent an Employer Plan is not
         --------------------------------
a Safe Harbor Plan or if the Employer elects to permit Post-Tax Employee
Contributions under the Employer Plan, then for purposes of applying the actual
deferral percentage or actual contribution percentage tests, the following rules
shall apply.

         (a)      Prior Plan Year Data Default - For purposes of applying the
         nondiscrimination test in Section 4.2(d) of the Plan, the actual
         deferral percentage and the actual contribution percentage of Highly
         Compensated Employees for the Plan Year shall be compared to the actual
         deferral percentage and the actual contribution percentage of
         Non-Highly Compensated Employees for the immediately preceding Plan
         Year unless the Employer elects otherwise below:

                  (1)      [ ]      Current Year Testing Method. If this option
                           is selected, the Employer elects to use the actual
                           deferral percentage and the actual contribution
                           percentage of Non-Highly Compensated Employees for
                           the same Plan Year in applying the tests.

                           Note: Notwithstanding any Employer election to the
                           contrary, the current year testing method will be
                           used for purposes of applying the actual contribution
                           percentage test if the actual deferral percentage
                           test is deemed satisfied.

         (b)      Initial Year Testing Method. If this is a new Employer Plan,
         other than a successor plan, the actual contribution percentage test
         and the actual deferral percentage test shall be applied assuming a 3%
         actual contribution and actual deferral percentage for Non-Highly
         Compensated Employees unless the Employer elects otherwise below

                  (1)      [ ]      Actual Percentages Method. If this option is
                           selected, the Employer elects to use the actual
                           contribution and actual deferral percentage of
                           Non-Highly Compensated Employees for the initial Plan
                           Year for purposes of applying the tests.

13.      PARTICIPANT LOANS.  Participants loans made in accordance with Article
         ------------------
7 of the Plan (check one):

         (a)      [ ]      are allowed.

         (b)      [ ]      are not allowed.

14.      IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to
         -----------------------
termination of employment in accordance with Article 7 of the Plan under the
following circumstances (check all that apply):

         (a)      [ ]      Hardship Withdrawals. If this option is selected,
                  Participants may apply to withdraw from their Employer Account
                  and Matching Contribution Account an amount required to
                  satisfy a hardship in accordance with Section 7.2 of the Plan.

                                       11

<PAGE>

         (b)      [ ]      401(k) Hardship Withdrawals. If this option is
                  selected and the Employer has adopted the 401(k) arrangement
                  under Section 4.2 of the Plan, Participants may also apply to
                  withdraw from their Participant's 401(k) Salary Deferral
                  Account an amount required to satisfy a hardship in accordance
                  with Section 7.2(a) and (c) of the Plan.

         (c)      Age 59 1/2 Withdrawal. Participant may elect to receive a
         distribution of the Vested Portion of their Employer Account and
         Matching Contribution Account upon attaining age 59 1/2 unless the
         Employer elects to permit such withdrawals earlier below.

                  (1)      [ ]      Prior to Age 59 1/2 Election. If this option
                           is selected, Participants may elect to receive a
                           distribution of the Vested Portion of their Employer
                           Account and Matching Contribution Account earlier
                           upon attainment of age ________ (not earlier than age
                           55).

15.      DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         ------------------------
Accounts for which a Participant has failed to specify an Investment Option,
amounts forfeited by Participants prior to reallocation and amounts for which
the Employer is responsible for making, an investment election shall be invested
in the following Investment Option (check one):

         (a)      [ ]      Stable Asset Return Fund

         (b)      [ ]      Intermediate Bond Fund

         (c)      [ ]      Balanced Fund

         (d)      [ ]      Value Equity Fund

         (e)      [ ]      Growth Equity Fund

         (f)      [ ]      Index Equity Fund

         (g)      [ ]      Aggressive Equity Fund

         (h)      [ ]      International Equity Fund

         (i)      [ ]      Structured Portfolio Service - Conservative Portfolio

         (j)      [ ]      Structured Portfolio Service - Moderate Portfolio

         (k)      [ ]      Structured Portfolio Service - Aggressive Portfolio

         (l)      [ ]      Other:  ______________________________________

                                       12

<PAGE>

16.      LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has ever
         ---------------------------
maintained a Qualified Defined Contribution Plan, an individual medical account
(as defined in section 415(l) of the Internal Revenue Code) which is part of a
pension or annuity plan or a welfare-benefit fund (as defined in section 419(e)
of the Internal Revenue Code) for post-retirement medical benefits of Key
Employees, annual additions to a Participant's Accounts shall be limited as
provided in Section 5.4 of the Plan to meet the requirement of section 415 of
the Internal Revenue Code unless the Employer designates another method of
limiting annual additions for purposes section 415 of the Internal Revenue Code
below.

         _____________________________________________________________

         _____________________________________________________________

17.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely on the opinion letter issued by the National Office of the
Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401 of the Internal Revenue Code only to the extent provided in
Announcement 2001-77, 2001-30 I.R.B., but may not rely on such opinion letter in
certain other circumstances or with respect to certain qualification
requirements which are specified in the opinion letter issued with respect to
the Plan and in Announcement 2001-77. In order to obtain reliance in such
circumstances with respect to such qualification requirements, the Employer must
apply to Employee Plans Determinations of the Internal Revenue Service for a
determination letter.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

SPONSOR INFORMATION
-------------------

American Bar Association Members Retirement Program
Post Office Box 9101

                                       13

<PAGE>

Boston, Massachusetts 02209
(800) 348-2272

18.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         _____________________________________________________
         Signature

         By:  ________________________________________________

         Title: ______________________________________________

         Date:  ______________________________________________

                                       14

<PAGE>

               NON-STANDARDIZED DEFINED CONTRIBUTION PENSION PLAN
                            ADOPTION AGREEMENT 01-005

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)   Name of Employer Plan:

         This is the_________________________________________ (the"Plan").

         (b)   Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)   Three Digit Employer Plan Number: ________

         (d)   Employer Plan Adoption Date (check one):

               (1)    [ ]   If the Employer is adopting this Employer Plan as a
               new plan, the Effective Date is ________.

               (2)    [ ]   If the Employer is adopting this Employer Plan as an
               amended and restated version of an existing plan, the Effective
               Date of the amendment and restatement is ________. The original
               effective date of the plan was ________.

2.       EMPLOYER
         --------

         (a)   Employer Name:________________________________________

               Address:______________________________________________

               ______________________________________________________

               ______________________________________________________

               Contact's Name:_______________________________________

               Telephone Number:_____________________________________

               Facsimile Number:_____________________________________

               Employer Tax I.D. Number:_____________________________

         (b)   Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

               (1)___________________________________________________
                     Print Name                           Title

               (2)___________________________________________________
                     Print Name                           Title

         (c)   Employer's Form of Business (check one):

<PAGE>

               (1)    [ ]  C Corporation: ________ (enter date of incorporation)

               (2)    [ ]  S Corporation: ________ (enter date of incorporation)

               (3)    [ ]  Partnership

               (4)    [ ]  Sole Proprietorship

               (5)    [ ]  Tax-Exempt Entity (as described in section 501(c)(3)
                           of the Internal Revenue Code)

               (6)    [ ]  Limited Liability Company

                      (A)  [ ] Taxable as a C Corporation

                      (B)  [ ] Taxable as a Partnership

               (7)    [ ]  Other:________________________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ---------------------------

         (a)   Eligible Employees. All Eligible Employees (as defined in the
         Article 2(17) of the Plan) shall be eligible to participate in the
         Employer Plan except the following (check all that apply):

               (1)    [ ]  Associate Attorneys

               (2)    [ ]  Employees of Related Employers listed here:________
                           ___________________________________________________

               (3)    [ ]  Leased Employees (as defined in section 414(n)(2)
                      of the Internal Revenue Code)

               (4)    [ ]  Other:  ___________________________________________

         (b)   Participation Requirements. Eligible Employees can begin
         participation in the Employer Plan after meeting the following
         participation requirements (check one):

               (1)    [ ]  No age and no service requirements.

               (2)    [ ]  Eligible Employees must have attained age ________
                      (not to exceed 21) and completed (check one):

                                       2

<PAGE>

                      (A)  [ ] ________ months of Service (not to exceed 12
                           unless Vesting Schedule A, E or a more favorable D is
                           selected in Section 5(b); but in no case to exceed
                           24); or

                      (B)  [ ]  ________ Years of Eligibility Service
                           (not to exceed 1 unless Vesting Schedule A, E or a
                           more favorable D is selected in Section 5(b); but in
                           no case to exceed 2).

         (c)   Years of Eligibility Service. If Box 3(b)(2)(B) is checked, for
         purposes of determining Years of Eligibility Service (as defined in
         Article 2(74) of the Plan), Hours of Service (as defined in Article
         2(29) of the Plan) shall be calculated as follows (check one):

               (1)    [ ]  Hourly equivalency.  Actual Hours of Service.

                      Note: The hourly equivalency option is available only if
                      the Employer keeps appropriate records of actual hours
                      worked.

               (2)    [ ]  Daily equivalency. 10 Hours of Service for each day
                      in which at least one Hour of Service is credited.

               (3)    [ ]  Weekly equivalency. 45 Hours of Service for each week
                      in which at least one Hour of Service is credited.

               (4)    [ ]  Monthly equivalency. 190 Hours of Service for each
                      month in which at least one Hour of Service is credited.

         (d)   Employment Year. If Box 3(b)(2)(B) is checked, for purposes of
         calculating Years of Eligibility Service, the Employment Year shall be
         the 12-month period beginning on the day on which an Employee performs
         his or her first Hour of Service upon his or her employment or
         reemployment by the Employer and each subsequent 12-month period
         beginning on any anniversary of that day unless the Employer elects
         otherwise below.

               (1)    [ ]  Subsequent Plan Year Option. If this option is
               selected, the initial Employment Year shall remain the same as
               above, but subsequent Employment Years shall be the 12-month
               period beginning on the first day of the first Plan Year which
               commences prior to the first anniversary of the day on which an
               Employee performs his or her first Hour of Service upon his or
               her employment or reemployment by the Employer.

                      Note: If the Subsequent Plan Year Option is selected, an
                      Employee who is credited with 1,000 Hours of Service in
                      both the initial Employment Year and the first Plan Year
                      which commences prior to the first anniversary of the
                      Employee's initial Employment Year will be credited with
                      two (2) Years of Eligibility Service.

                                       3

<PAGE>

         (e)   Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

               (1)    [ ]  The first day after meeting the participation
                      requirements.

               (2)    [ ]  The first day of first and seventh month of each Plan
                      Year after meeting the participation requirements.

               (3)    [ ]  The first day of each month after meeting the
                      participation requirements.

               (4)    [ ]  The first day of each calendar quarter after meeting
                      the participation requirements.

4.       EMPLOYER CONTRIBUTIONS. The Employer shall make Employer contributions
         ----------------------
in an amount to be allocated among eligible Participants as follows (check one):

         (a)   [ ]   Fixed Allocation Formula. If this option is selected, for
               each Plan Year, the Employer shall make an Employer contribution
               on behalf of each eligible Participant in an amount equal to
               ________ % (not to exceed 25%) of such Participant's
               Compensation.

         (b)   [ ]  Integrated Allocation Formula. If this option is selected,
               for each Plan Year, the Employer shall make an Employer
               contribution on behalf of each eligible Participant in an amount
               equal to ________ % of such Participant's Compensation PLUS
               ________ % of each eligible Participant's Compensation in excess
               of the Integration Level, subject to the limits described in
               Section 5.2(d)(2) and (3) of the Plan. Note: An Employer who
               maintains any other Qualified Plan that provides for integrated
               contributions or benefits for any of the same Participants may
               not elect to the Integrated Allocation Formula option.

                      (A)  Integration Level. "Integration Level" shall mean the
                      Taxable Wage Base (as defined in Section 5.2(e)(3) of the
                      Plan), unless the Employer elects a lesser amount below.

                           (i)  [ ]   If this option is selected, Integration
                                      Level shall be (check one):

                                (a)   ________ % (not to exceed 100%) of the
                                      Taxable Wage Base for the Plan Year; or

                                (b)   $ ________ (not to exceed the Taxable Wage
                                      Base).

         (c)   Eligibility for Employer Contributions. All Participants who are
         credited with at least 501 Hours of Service during the Plan Year shall
         be entitled to receive an allocation

                                       4

<PAGE>

         of Employer contributions for a Plan Year unless the Employer elects
         otherwise below (check all that apply).

               (1)    [ ]  Service Requirement. If this option is elected, only
                      Participants who are credited with at least 1,000 Hours of
                      Service during the Plan Year will receive an allocation of
                      Employer contributions.

               (2)    [ ]  Last Day Requirement. If this option is elected, in
                      addition to the service requirement above, only
                      Participants who are also employed by the Employer on the
                      last day of the Plan Year will receive an allocation of
                      Employer contributions.

5.       VESTING.
         -------

         (a)   Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

               (1)    [ ]  Earlier Normal Retirement Age. If this option is
                      selected, a Participant's Normal Retirement Age shall be
                      age ________ (not less than 55 and not to exceed 65).

         (b)   Vesting Schedule. A Participant who terminates Service prior to
         Normal Retirement Age for reasons other than death or Disability shall
         be entitled to receive the Vested Portion in his or her Employer
         Account. The Vested Portion shall be determined by vesting schedule
         ________ .

                                                Percentage Vested
                                                -----------------
         Years of Vesting Service                 A      B     C      D      E
         -----------------------------------------------------------------------

         Less than two                            0%     0%     0%   __%    100%

         Two but less than three                100%    20%     0%   __%    100%

         Three but less than four               100%    40%   100%   __%    100%

         Four but less than five                100%    60%   100%   __%    100%

         Five but less than six                 100%    80%   100%   __%    100%

         Six or more                            100%   100%   100%   __%    100%

               Note: If Schedule D is elected, complete the schedule by showing
               the rate at which a Participant becomes vested. Schedule D must
               provide for a Vested Portion that is at every point in time equal
               to or greater than the Vested Portion prescribed under Schedule
               A, B or C, whichever is selected for comparison.

                                       5

<PAGE>

         (c)   Service for Predecessor Employers. Service shall not include
               service for any predecessor employer --- unless the Employer
               maintains the plan of such predecessor employer or the Employer
               elects otherwise below.

               (1)    [ ]  Service Included. If this option is selected, Service
                      shall include service for the following predecessor
                      employer(s):

                      (A)  __________________________________________________

                      (B)  __________________________________________________

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         --------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)   Top-Heavy Testing. The Trustee shall determine annually whether
         the Employer Plan is a Top-Heavy Plan, unless the Employer elects
         otherwise below.

               (1)    [ ]  If this option is selected, the Employer elects to
                      test the Employer Plan itself to determine whether the
                      Employer Plan is a Top-Heavy Plan.

         (b)   Minimum Benefits under Other Qualified Plan(s). If the Employer
         maintains another Qualified Plan (or Plans), the Minimum Contribution
         shall be made to this Employer Plan unless the Employer elects
         otherwise below.

               (1)    [ ]  If this option is selected, the Employer elects that
                      the Minimum Contribution shall not be made to this
                      Employer Plan and that the minimum contribution and
                      benefit requirements of section 416 of the Internal
                      Revenue Code shall be satisfied by such other
                      Qualified Plan (or Plans)___________________________
                      (enter name of other Qualified Plan(s)).

         (c)   Present Value Determination. If the Employer maintains a
         Qualified Defined Benefit Plan, the Employer may elect to determine the
         Present Value of Accrued Benefits as defined in Section 12.1(e) of the
         Plan using the following assumptions:

               (1)    Interest rate ________ % per annum.

               (2)    Mortality Table: ________.

7.       COMPENSATION.
         ------------

         (a)   Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

               (1)    [ ]  Wages, Tips and Other Compensation Box on Form W-2.
                      As defined in Article 2(10)(a)(1) of the Plan.

                                       6

<PAGE>

               (2)    [ ]  Internal Revenue Code Section 3401(a) Wages. As
                      defined in Article 2(10)(a)(2) of the Plan.

               (3)    [ ]  415 Safe-Harbor Compensation. As defined in Article
                      2(10)(a)(3) of the Plan.

         (b)   [ ]  Exclusions from Compensation. If this option is selected,
               notwithstanding the definition selected above, "Compensation"
               shall not include the following (even if includible in gross
               income) (check any that apply):

               (1)    [ ]  Reimbursement or other expense allowances, fringe
                      benefits (cash and noncash), moving expenses, deferred
                      compensation and welfare benefits.

               (2)    [ ]  Overtime pay.

               (3)    [ ]  Bonuses.

               (4)    [ ]  Other:____________________________________

8.       PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         -----------------
of the Plan (check one):

         (a)   [ ]  are allowed.

         (b)   [ ]  are not allowed.

9.       DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         -----------------------
Accounts for which a Participant has failed to specify an Investment Option,
amounts forfeited by Participants prior to reallocation and amounts for which
the Employer is responsible for making, an investment election shall be invested
in the following Investment Option (check one):

         (a)   [ ]  Stable Asset Return Fund

         (b)   [ ]  Intermediate Bond Fund

         (c)   [ ]  Balanced Fund

         (d)   [ ]  Value Equity Fund

         (e)   [ ]  Growth Equity Fund

         (f)   [ ]  Index Equity Fund

         (g)   [ ]  Aggressive Equity Fund

                                       7

<PAGE>

         (h)   [ ]  International Equity Fund

         (i)   [ ]  Structured Portfolio Service - Conservative Portfolio

         (j)   [ ]  Structured Portfolio Service - Moderate Portfolio

         (k)   [ ]  Structured Portfolio Service - Aggressive Portfolio

         (l)   [ ]  Other: __________________________________________

10.      LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has ever
         --------------------------
maintained a Qualified Defined Contribution Plan, an individual medical account
(as defined in section 415(l) of the Internal Revenue Code) which is part of a
pension or annuity plan or a welfare-benefit fund (as defined in section 419(e)
of the Internal Revenue Code) for post-retirement medical benefits of Key
Employees, annual additions to a Participant's Accounts shall be limited as
provided in Section 5.4 of the Plan to meet the requirement of section 415 of
the Internal Revenue Code unless the Employer designates another method of
limiting annual additions for purposes section 415 of the Internal Revenue Code
below.

         ____________________________________________________________

         ____________________________________________________________

11.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely on the opinion letter issued by the National Office of the
Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401 of the Internal Revenue Code only to the extent provided in
Announcement 2001-77, 2001-30 I.R.B., but may not rely on such opinion letter in
certain other circumstances or with respect to certain qualification
requirements which are specified in the opinion letter issued with respect to
the Plan and in Announcement 2001-77. In order to obtain reliance in such
circumstances with respect to such qualification requirements, the Employer must
apply to Employee Plans Determinations of the Internal Revenue Service for a
determination letter.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the

                                       8

<PAGE>

Internal Revenue Service and the Department of Labor. The Employer acknowledges
that the American Bar Retirement Association ("ABRA"), the Trustee and their
designated agents shall have no liability for actions taken on the basis of
information provided to them by the Employer. ABRA shall inform the Employer of
any amendments made to the Plan or of the discontinuance or abandonment of the
Plan.

SPONSOR INFORMATION
-------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

12.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         _____________________________________________________
         Signature

         By:__________________________________________________

         Title:_______________________________________________

         Date:________________________________________________

                                       9

<PAGE>

                  NON-STANDARDIZED TARGET BENEFIT PENSION PLAN
                            ADOPTION AGREEMENT 01-007

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)    Name of Employer Plan:

         This is the_____________________________________________ (the "Plan").

         (b)   Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)   Three Digit Employer Plan Number:  ________

         (d)   Employer Plan Adoption Date (check one):

               (1)    [ ]  If the Employer is adopting this Employer Plan as a
               new plan, the Effective Date is ________.

               (2)    [ ]  If the Employer is adopting this Employer Plan as an
               amended and restated version of an existing plan, the Effective
               Date of the amendment and restatement is ________. The original
               effective date of the plan was ________.

2.       EMPLOYER
         --------

         (a)   Employer Name: _______________________________________

               Address:______________________________________________

               Contact's Name:_______________________________________

               Telephone Number:_____________________________________

               Facsimile Number:_____________________________________

               Employer Tax I.D. Number:_____________________________

         (b)   Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

               (1)___________________________________________________
                     Print Name                          Title

               (2)___________________________________________________
                     Print Name                          Title

         (c)   Employer's Form of Business (check one):

<PAGE>

               (1)    [ ]  C Corporation: ________ (enter date of incorporation)

               (2)    [ ]  S Corporation: ________ (enter date of incorporation)

               (3)    [ ]  Partnership

               (4)    [ ]  Sole Proprietorship

               (5)    [ ]  Tax-Exempt Entity (as described in section 501(c)(3)
                           of the  Internal Revenue Code)

               (6)    [ ]  Limited Liability Company

                      (A)  [ ]  Taxable as a C Corporation

                      (B)  [ ]  Taxable as a Partnership

               (7)    [ ]  Other:____________________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ---------------------------

         (a)   Eligible Employees. All Eligible Employees (as defined in the
         Article 2(17) of the Plan) shall be eligible to participate in the
         Employer Plan except the following (check all that apply):

               (1)    [ ]  Associate Attorneys

               (2)    [ ]  Employees of Related Employers listed here:________
                           ___________________________________________________

               (3)    [ ]  Leased Employees (as defined in section 414(n)(2) of
                      the Internal Revenue Code)

               (4)    [ ]  Other:  _________________________________________

         (b)   Participation Requirements. Eligible Employees can begin
         participation in the Employer Plan after meeting the following
         participation requirements (check one):

               (1)    [ ]  No age and no service requirements.

               (2)    [ ]  Eligible Employees must have attained age ________
                      (not to exceed 21) and completed (check one):

                                       2

<PAGE>

                      (A)  [ ]  ________ months of Service (not to
                           exceed 12 unless Vesting Schedule A, E or a more
                           favorable D is selected in Section 5(b); but in no
                           case to exceed 24); or

                      (B)  [ ]  ________ Years of Eligibility Service
                           (not to exceed 1 unless Vesting Schedule A, E or a
                           more favorable D is selected in Section 5(b); but in
                           no case to exceed 2).

         (c)   Years of Eligibility Service. If Box 3(b)(2)(B) is checked, for
         purposes of determining Years of Eligibility Service (as defined in
         Article 2(74) of the Plan), Hours of Service (as defined in Article
         2(29) of the Plan) shall be calculated as follows (check one):

               (1)    [ ]  Hourly equivalency.  Actual Hours of Service.

                      Note: The hourly equivalency option is available only if
                      the Employer keeps appropriate records of actual hours
                      worked.

               (2)    [ ]  Daily equivalency. 10 Hours of Service for each day
                      in which at least one Hour of Service is credited.

               (3)    [ ]  Weekly equivalency. 45 Hours of Service for each week
                      in which at least one Hour of Service is credited.

               (4)    [ ]  Monthly equivalency. 190 Hours of Service for each
                      month in which at least one Hour of Service is
                      credited.

         (d)   Employment Year. If Box 3(b)(2)(B) is checked, for purposes of
         calculating Years of Eligibility Service, the Employment Year shall be
         the 12-month period beginning on the day on which an Employee performs
         his or her first Hour of Service upon his or her employment or
         reemployment by the Employer and each subsequent 12-month period
         beginning on any anniversary of that day unless the Employer elects
         otherwise below.

               (1)    [ ]  Subsequent Plan Year Option. If this option is
               selected, the initial Employment Year shall remain the same as
               above, but subsequent Employment Years shall be the 12-month
               period beginning on the first day of the first Plan Year which
               commences prior to the first anniversary of the day on which an
               Employee performs his or her first Hour of Service upon his or
               her employment or reemployment by the Employer.

                      Note: If the Subsequent Plan Year Option is selected, an
                      Employee who is credited with 1,000 Hours of Service in
                      both the initial Employment Year and the first Plan Year
                      which commences prior to the first anniversary of the
                      Employee's initial Employment Year will be credited with
                      two (2) Years of Eligibility Service.

                                       3

<PAGE>

         (e)   Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

               (1)    [ ]  The first day after meeting the participation
                      requirements.

               (2)    [ ]  The first day of first and seventh month of each Plan
                      Year after meeting the participation requirements.

               (3)    [ ]  The first day of each month after meeting the
                      participation requirements.

               (4)    [ ]  The first day of each calendar quarter after meeting
                      the participation requirements.

4.       BENEFIT FORMULA AND EMPLOYER CONTRIBUTIONS. The Employer shall make
         ------------------------------------------
Employer contributions on behalf of each eligible Participant in accordance with
the benefit formula selected by the Employer under (a) or (b) below (check one
selection in either (a) or (b)). The contribution calculation process in (c)
below and the rules and definitions in (d) below will apply and the Current
Stated Benefit under each formula will be expressed in a benefit payable
annually in the form of a Life Annuity beginning at Normal Retirement Age.

All Participants who are credited with at least 501 Hours of Service during the
Plan Year shall be entitled to receive an allocation of Employer contributions
for a Plan Year unless the Employer elects otherwise below (check all that
apply):

               (1)    [ ]  Service Requirement. If this option is elected, only
                      Participants who are credited with at least 1,000 Hours of
                      Service during the Plan Year will receive an allocation of
                      Employer contributions.

               (2)    [ ]  Last Day Requirement. If this option is elected, in
                      addition to the service requirement above, only
                      Participants who are also employed by the Employer on the
                      last day of the Plan Year will receive an allocation of
                      Employer contributions.

         (a)   Fixed Benefit Formulas. For each Plan Year, the Employer shall
               make an Employer contribution on behalf of each Participant in an
               amount to be determined in accordance with the following formula
               elected by the Employer:

               (1)    [ ]  Unit Benefit. A Current Stated Benefit equal to
                      ______% of Average Compensation, multiplied by the
                      Participant's total Years of Projected Participation up to
                      a maximum of ______ (no less than 25) years. The first day
                      of the first Plan Year taken into account under this
                      stated benefit formula will be _________.

                                       4

<PAGE>

               (2)    [ ]  Flat Benefit. A Current Stated Benefit equal to
                      ______% of Average Compensation, reduced pro rata for the
                      Participant's total Years of Projected Participation that
                      are less than 25.

               (3)    [ ]  Step-Rate Unit Benefit. A Current Stated Benefit
                      equal to ______% of Average Compensation (R1) per year for
                      the first ______ years (Y) of the Participant's total
                      Years of Projected Participation, plus ______% of Average
                      Compensation (R2) per year for the next ______ years of
                      the Participant's total Years of Projected Participation
                      (such that the total Years of Projected Participation
                      taken into account under R1 and R2 is not less than 33).
                      If Y is less than 33, R2 will not be less than:

                                   (R1)(25-Y)
                                   ----------
                                      33-Y

                      (but not less than 0), and will not be greater than:

                                   (R1)(44-Y)
                                   ----------
                                      33-Y

         (b)   Integrated Benefit Formulas. For each Plan Year, the Employer
               shall make an Employer contribution on behalf of each Participant
               in an amount to be determined in accordance with the formula
               under (1), (2) or (3) below as elected by the Employer. In
               addition, the Employer must elect below (i) the Integration Level
               to be used by the Employer Plan and (ii) the Plan Year to be used
               to determine Covered Compensation under the Integration Level.

               Note: An Employer who maintains any other Qualified Plan that
               provides for integrated contributions or benefits for any of the
               same Participants may not elect an Integrated Benefit Formula
               option.

               (1)    [ ]  Integrated Unit Benefit. A Current Stated Benefit
                      equal to ______% (the "base benefit percentage") of
                      Average Compensation up to the Integration Level for the
                      Plan Year, multiplied by the Participant's total Years of
                      Projected Participation; plus ______% (the "excess benefit
                      percentage") of Average Compensation in excess of the
                      Integration Level for the Plan Year, multiplied by the
                      Participant's total Years of Projected Participation. The
                      maximum number of total Years of Projected Participation
                      taken into account under this benefit formula shall be the
                      lesser of __________ (not less than 25 nor more than 35)
                      or the Cumulative Permitted Disparity Limit which shall be
                      35 minus:

                      (A)  The number of years the Participant benefited or is
                           treated as having benefited under the Employer Plan
                           prior to the Participant's first Year of Projected
                           Participation, and

                                       5

<PAGE>

                      (B)  The number of years credited to the Participant for
                           allocation or accrual purposes under one or more
                           Qualified Plans or simplified employee pension plans
                           (whether or not terminated) ever maintained by the
                           Employer (other than years counted in (i) or counted
                           toward a Participant's total Years of Projected
                           Participation). For purposes of determining the
                           participant's Cumulative Permitted Disparity Limit,
                           all years ending in the same calendar year are
                           treated as the same year.

               (2)    [ ]  Integrated Flat Benefit. A Current Stated Benefit
                      equal to ______% (the "base benefit percentage") of
                      Average Compensation up to the Integration Level for the
                      Plan Year; plus ______% (the "excess benefit percentage")
                      of Average Compensation in excess of the Integration Level
                      for the Plan Year. For a Participant with less than 35
                      total Years of Projected Participation, the base benefit
                      percentage and the excess benefit percentage shall be
                      reduced by being multiplied by a fraction, the numerator
                      of which is the Participant's total Years of Projected
                      Participation, and the denominator of which is 35. In
                      addition, if the number of the Participant's "cumulative
                      disparity years" exceeds 35, the excess benefit percentage
                      shall be further reduced as provided below. A
                      Participant's "cumulative disparity years" consist of the
                      sum of (1) the Participant's total Years of Projected
                      Participation, (2) the number of years the Participant
                      benefited or is treated as having benefited under the
                      Employer Plan prior to the Participant's first Year of
                      Projected Participation, and (3) the number of years
                      credited to the Participant for allocation or accrual
                      purposes under one or more Qualified Plans or simplified
                      employee pension plans (whether or not terminated) ever
                      maintained by the Employer (other than years counted in
                      (1) or (2)). If this cumulative permitted disparity
                      reduction applies, the excess benefit percentage shall be
                      further reduced as follows:

                      (A)  Subtract the Participant's base benefit percentage
                           from the Participant's excess benefit percentage
                           (after any modification made as described above for a
                           Participant with less than 35 total Years of
                           Projected Participation).

                      (B)  Multiply the result in (i) by a fraction (not less
                           than 0), the numerator of which is 35 minus the sum
                           of the years in (2) and (3) above, and the
                           denominator of which is 35.

                      (C)  The Participant's excess benefit percentage is equal
                           to the sum of the result in (ii) and the
                           Participant's base benefit percentage, as otherwise
                           modified.

                                       6

<PAGE>

               (3)    [ ]  Integrated Step-Rate Unit Benefit. Integrated
                      Step-Rate Unit Benefit. A Current Stated Benefit equal to
                      the sum of the following two parts:

                      Part One: ______% (the "base benefit percentage") of
                      Average Compensation up to the Integration Level for the
                      Plan Year, multiplied by the Participant's total Years of
                      Projected Participation up to ______ years; plus ______%
                      (the "excess benefit percentage") of Average Compensation
                      in excess of the Integration Level for the Plan Year,
                      multiplied by the Participant's total Years of Projected
                      Participation up to ______ years.

                      Part Two: ______% (the "base benefit percentage") of
                      Average Compensation up to the Integration Level for the
                      Plan Year, multiplied by the Participant's total Years of
                      Projected Participation less the total Years of Projected
                      Participation taken into account under Part One; plus
                      ______% (the "excess benefit percentage") of Average
                      Compensation in excess of the Integration Level for the
                      Plan Year, multiplied by the Participant's total Years of
                      Projected Participation less the total Years of Projected
                      Participation taken into account under Part One.

                      The maximum number of Years of Projected Participation
                      under each portion of this formula shall not exceed the
                      lesser of 35 or the Cumulative Permitted Disparity Limit.

               "Integration Level" for each Plan Year and for each Participant
               means an amount equal to equal to the following selection as
               elected by the Employer.

                      (A)  [ ]  If this option is selected, Integration Level
                           shall be the Participant's Covered Compensation for
                           the Plan Year.

                      (B)  [ ]  the greater of $10,000 or one-half of the
                           Covered Compensation of any individual who attains
                           Social Security Retirement Age during the calendar
                           year in which the Plan Year begins.

                      (C)  [ ]  $__________ (a single dollar amount not to
                           exceed the greater of $10,000 or one-half of Covered
                           Compensation of any individual who attains Social
                           Security Retirement Age during the calendar year in
                           which the Plan begins).

                      (D)  [ ]  $__________ (a single dollar amount that exceeds
                           the greater of $10,000 or one-half of Covered
                           Compensation of any individual who attains Social
                           Security Retirement Age during the calendar year in
                           which the Plan Year begins, but not to exceed the
                           greater of $25,450 or 150% of the Covered
                           Compensation of an

                                       7

<PAGE>

                           individual attaining Social Security Retirement Age
                           in the current Plan Year).

                      (E)  [ ]  a uniform percentage equal to ______% (greater
                           than 100% but not greater than 150%) of each
                           Participant's Covered Compensation for the current
                           Plan Year, but in no event in excess of the Taxable
                           Wage Base.

               "Covered Compensation" means, with respect to a particular
               Participant for a particular Plan Year, the average (without
               indexing) of the Taxable Wage Bases in effect for each calendar
               year during the 35-year period ending with the last day of the
               calendar year in which the Participant attains (or will attain)
               Social Security Retirement Age. No increase in Covered
               Compensation will decrease a Participant's Stated Benefit.

               In determining a Participant's Covered Compensation for a Plan
               Year, the Taxable Wage Base in effect for the current Plan Year
               and any subsequent Plan Year will be assumed to be the same as
               the Taxable Wage Base in effect as of the beginning of the Plan
               Year for which the determination is being made. Covered
               Compensation will be determined based on the following year:

                      (F)  [ ]  Current Plan Year, or

                      (G)  [ ]  _____________ Plan Year. The Employer may
                           specify a Plan Year earlier than the current Plan
                           Year, provided that the earlier Plan Year is the same
                           for all Participants and is not earlier than the
                           later of (i) the Plan Year that begins five years
                           before the current Plan Year and (ii) the Plan Year
                           beginning in 1989. If the specified Plan Year is more
                           than five years before the current Plan Year, Covered
                           Compensation will be that determined under the
                           Covered Compensation table for the Plan Year five
                           years before the current Plan Year.

               A Participant's Covered Compensation for a Plan Year before the
               35-year period ending with the last day of the calendar year in
               which the Participant attains Social Security Retirement Age is
               the Taxable Wage Base in effect as of the beginning of the Plan
               Year. A Participant's Covered Compensation for a Plan Year after
               such 35-year period is the Participant's Covered Compensation for
               the Plan Year during which the 35-year period ends.

               (4)    Additional Rules regarding Integration.

                      (A)  Under each of the integrated formulas in this item
                           4(b) (including both parts of the Integrated
                           Step-Rate Unit Benefit formula above), the excess
                           benefit percentage shall not exceed the base benefit
                           percentage by more than the "maximum excess
                           allowance". As to each formula for any Year of
                           Benefit Service, the "maximum excess allowance" is
                           the lesser of (a) the base benefit percentage or

                                       8

<PAGE>

                           (b) the applicable factor determined from Table I
                           (and multiplied by 35 in the case of the Integrated
                           Flat Benefit formula). The applicable factor in Table
                           I is based on Normal Retirement Age and the
                           Integration Level.

                      (B)  The integrated benefit formulas above are subject to
                           the "overall permitted disparity limit" in this
                           paragraph. For any Plan Year as to which this
                           Employer Plan benefits any Participant who also
                           benefits under another Qualified Plan or simplified
                           employee pension plan of the Employer that provides
                           for permitted disparity (or that imputes permitted
                           disparity), the Current Stated Benefit for all
                           Participants under this Employer Plan shall equal the
                           excess benefit percentage (as otherwise adjusted
                           under this Part IV) multiplied by the Participant's
                           total Average Compensation and either (i) prorated
                           for Years of Projected Participation less than 35, in
                           the case of the Integrated Flat Benefit formula, or
                           (ii) multiplied by the Participant's total Years of
                           Projected Participation up to the maximum total Years
                           of Projected Participation taken into account in the
                           Integrated Unit Benefit formula or the Integrated
                           Step-Rate Unit Benefit formula, whichever may apply.
                           If this paragraph applies, the Employer Plan shall
                           have a Fresh-Start Date on the last day of the Plan
                           Year preceding the Plan Year in which this paragraph
                           first applies. In addition, if in any subsequent Plan
                           Year the Employer Plan no longer benefits any
                           Participant who also benefits under another Qualified
                           Plan or simplified employee pension plan of the
                           Employer that provides for permitted disparity (or
                           that imputes permitted disparity), the Employer Plan
                           shall have a Fresh-Start Date on the last day of the
                           Plan Year preceding the Plan Year in which this
                           paragraph no longer applies.

         (c)   Annual Employer Contribution. For each Plan Year the Employer
               shall contribute for each Participant who is eligible for such a
               contribution an amount intended to fund the Participant's Stated
               Benefit and calculated in accordance with this Section 4(c) and
               the tables of actuarial factors attached to this Adoption
               Agreement. The Employer contribution made on behalf of eligible
               Participants under this Part IV for a particular Plan Year shall
               be credited to the appropriate Participants' Employer Accounts.

               To determine the annual Employer contribution necessary to fund
               the Stated Benefit, the interest rate shall be:

                      [ ] 7-1/2%             [ ] 8%         [ ] 8-1/2%

               The calculation process, which shall be conducted as of the last
               day of the Plan Year and on the basis of both the Participant's
               age on his or her most recent birthday and the Interest Rate in
               effect on the last day of the prior Plan Year, is as follows:

                                       9

<PAGE>

               Step One: If the Participant has not yet reached Normal
               Retirement Age, determine the present value of the Stated Benefit
               by multiplying the Stated Benefit by the factor that is the
               product of (i) the applicable factor in Table II and (ii) the
               applicable factor in Table IV. If the Participant is at or beyond
               Normal Retirement Age, determine such present value by
               multiplying the Stated Benefit by the applicable factor in Table
               V corresponding to that Normal Retirement Age.

               Step Two: Calculate the excess, if any, of the amount determined
               in Step One over the "theoretical reserve", which is determined
               as follows:

                      (A)  A Participant's theoretical reserve as of the last
                           day of the first Plan Year in which the Participant
                           participates in the Employer Plan, and as of the last
                           day of the first Plan Year after any Plan Year in
                           which the Employer Plan either did not satisfy the
                           safe harbor in Regulations Section
                           1.401(a)(4)-8(b)(3) or was not a prior safe harbor
                           plan, is zero. In all other cases, in the first Plan
                           Year as to which this calculation (of the theoretical
                           reserve) is in effect ("year one"), the theoretical
                           reserve is (A) the present value of the Stated
                           Benefit under Step One as of the last day of the Plan
                           Year preceding year one, using the actuarial
                           assumptions, Employer Plan provisions and Participant
                           Compensation as of that date (except that, in the
                           case of a Participant who is beyond Normal Retirement
                           Age during year one, the Life Annuity factor used in
                           the determination shall be the factor applicable for
                           the Participant's Normal Retirement Age), minus (B)
                           the present value of the level of annual Employer
                           contributions due each Plan Year, beginning with year
                           one and ending with the Plan Year in which the
                           Participant reaches Normal Retirement Age, calculated
                           as of the last day of the Plan Year preceding year
                           one (again using the actuarial assumptions, Employer
                           Plan provisions (disregarding those Employer Plan
                           provisions providing for the limitations of Code
                           Section 415 or the minimum contributions of Code
                           Section 416) and Participant Compensation as of that
                           date).

                      (B)  After year one, the theoretical reserve is the sum of
                           the amount determined for year one and the Employer
                           contribution (as limited by Code Section 415, but
                           without regard to the required minimum contributions
                           under Code Section 416) for each subsequent Plan Year
                           up through the last day of the current Plan Year
                           (excluding any Employer contributions made for the
                           current Plan Year), using the interest assumption in
                           effect for each such Plan Year.

               As a general rule, the calculations in this Step Two of the level
               of annual Employer contribution necessary to fund the Stated
               Benefit shall be made as of the last day of each Plan Year, based
               on the Participant's age as of his or her most recent birthday
               and on the interest rate under item 4 in effect on the last day
               of the prior Plan Year. However, in any Plan Year following the
               Plan Year in which the

                                       10

<PAGE>

               Participant attains Normal Retirement Age, the accumulation
               in (ii) above is calculated without using the interest
               assumption.

               Step Three: Amortize the amount determined in Step Two by
               multiplying it by the applicable factor from Table III. For the
               Plan Year in which the Participant attains Normal Retirement Age,
               and for subsequent Plan Years, the applicable Table III factor is
               1.0. The amortized amount determined in this step constitutes the
               level of annual Employer contribution necessary to accumulate to
               the result in Step Two.

         (d)   Definitions.

               (1)    "Average Compensation" means the average of a
                      Participant's annual Compensation (as defined in Article 2
                      of the Plan) over the three consecutive Plan Year period
                      ending in either the current year or in any prior year
                      that produces the highest average. If a Participant has
                      less than three years of participation in the Employer
                      Plan, Compensation shall be averaged over the
                      Participant's total period of participation.

               (2)    "Cumulative Permitted Disparity Limit" for the applicable
                      Participant shall be 35 minus:

                      (A)  The number of years the Participant benefited or is
                           treated as having benefited under the Employer Plan
                           prior to the Participant's first Year of Projected
                           Participation, and

                      (B)  The number of years credited to the Participant for
                           allocation or accrual purposes under one or more
                           Qualified Plans or simplified employee pension plans
                           (whether or not terminated) ever maintained by the
                           Employer (other than years counted in (i) or counted
                           toward a Participant's total Years of Projected
                           Participation). For purposes of determining the
                           participant's Cumulative Permitted Disparity Limit,
                           all years ending in the same calendar year are
                           treated as the same year.

               For purposes of determining a Participant's Cumulative Permitted
               Disparity Limit, all years ending in the same calendar year are
               treated as the same year.

               (3)    "Current Stated Benefit", with respect to each
                      Participant, means the product of the amount derived from
                      the formula selected in (a) or (b) above and the following
                      fraction:

                      (A)  The Participant's number of years of participation
                           from the latest Fresh-Start Date (if any) through and
                           including the later of the year in which the
                           Participant attains Normal Retirement Age or the
                           current Plan Year, divided by

                                       11

<PAGE>

                      (B)  The Participant's total Years of Projected
                           Participation.

                      If the Employer Plan has not had a Fresh-Start Date, the
                      fraction shall equal 1.0 for all Participants. For those
                      Participants who first participated in the Employer Plan
                      after the latest Fresh-Start Date, the fraction shall also
                      equal 1.0. To determine the numerator in (i) above, only
                      those current and prior years during which a Participant
                      was eligible to receive a contribution under the Employer
                      Plan will be taken into account.

               (4)    "Fresh-Start Date" means the last day of a Plan Year
                      preceding a Plan Year for which provisions that would
                      affect the amount of the Current Stated Benefit are
                      amended. If applicable, the latest Fresh-Start Date of the
                      Employer Plan is ____________________, ______.

               (5)    "Frozen Accrued Stated Benefit" is determined with respect
                      to each Participant as of the Employer Plan's latest
                      Fresh-Start Date, as if the Participant terminated
                      employment with the Employer as of that date, and without
                      regard to any amendment made to the Employer Plan after
                      that date. If the Participant was not participating in the
                      Employer Plan as of the latest Fresh-Start Date, the
                      Participant's Frozen Accrued Stated Benefit will be zero.

                      A Participant's Frozen Accrued Stated Benefit is equal to
                      the amount of the Current Stated Benefit in effect on the
                      latest Fresh-Start Date that a Participant has accrued as
                      of that date. This assumes that the Current Stated Benefit
                      accrues ratably from the year in which the Participant
                      first participated in this Employer Plan (or, if later,
                      the preceding Fresh-Start Date under this Employer Plan)
                      through and including the Plan Year in which the
                      Participant attains Normal Retirement Age.

                      The amount of the Current Stated Benefit (in effect on the
                      latest Fresh-Start Date) that a Participant is assumed to
                      have ratably accrued is determined by multiplying the
                      Employer Plan's Current Stated Benefit in effect on that
                      date by the following fraction:

                      (A)  The number of years of participation from the later
                           of the Participant's first year of participation in
                           the Employer Plan or the preceding Fresh-Start Date
                           (if any) through and including the year that contains
                           the latest Fresh-Start Date, divided by

                      (B)  the number of years of participation from the later
                           of the Participant's first year of participation in
                           the Employer Plan or the preceding Fresh-Start Date
                           (if any) through and including the later of the year
                           in which the Participant attains Normal Retirement
                           Age or the current Plan Year.

                      For purposes of this definition, only those years of
                      participation during which a Participant was eligible to
                      receive a contribution under the Employer Plan will be
                      taken into account.

                                       12

<PAGE>

                      If the Employer Plan has had a preceding Fresh-Start Date,
                      each Participant's Frozen Accrued Stated Benefit as of the
                      latest Fresh-Start Date equals the sum of (i) the amount
                      of the Current Stated Benefit (in effect on the latest
                      Fresh-Start Date) that a Participant is assumed to have
                      ratably accrued as of that date under the preceding
                      paragraph, and (ii) the Frozen Accrued Stated Benefit
                      determined as of the preceding Fresh-Start Date.

                      If (i) the Current Stated Benefit formula in effect on the
                      latest Fresh-Start Date was not expressed as a Life
                      Annuity for all Participants, and/or (ii) the Normal
                      Retirement Age for any Participant on the latest
                      Fresh-Start Date was greater than the Normal Retirement
                      Age for that Participant under the Current Stated Benefit
                      formula in effect after the latest Fresh-Start Date, this
                      paragraph applies. The Frozen Accrued Stated Benefit will
                      then be converted to an actuarially equivalent Life
                      Annuity commencing at the Participant's Normal Retirement
                      Age under the Current Stated Benefit formula in effect
                      after the latest Fresh-Start Date. In doing so, the
                      actuarial assumptions in effect under the Current Stated
                      Benefit formula in effect on the latest Fresh-Start Date
                      shall be used.

                      Notwithstanding the above, if in the immediately preceding
                      Plan Year the Employer Plan did not satisfy the safe
                      harbor for target benefit plans in Regulation Section
                      1.401(a)(4)-8(b)(3) or was not a "prior safe harbor plan",
                      the Frozen Accrued Stated Benefit for any Participant
                      (determined for the next Plan Year during which Regulation
                      Section 1.401(a)(4)-8(b)(3) is satisfied until the year
                      following the next Fresh-Start Date, if any) shall be
                      zero. The term "prior safe harbor plan" means a plan that
                      (1) was adopted and in effect on September 19, 1991, (2)
                      contained a stated benefit formula which took into account
                      service prior to that date, and (3) that satisfied the
                      applicable nondiscrimination requirements for target
                      benefit plans for those prior years. For purposes of
                      determining whether a plan satisfies the applicable
                      nondiscrimination requirements for target benefit plans
                      for Plan Years beginning before January 1, 1994, no
                      amendments after September 19, 1991, other than amendments
                      necessary to satisfy Code Section 401(1), will be taken
                      into account.

               (6)    "Social Security Retirement Age", as to each Participant,
                      means the age determined in accordance with Code Section
                      415(b)(8).

               (7)    "Stated Benefit", with respect to each Participant, means
                      the sum of his or her Frozen Accrued Stated Benefit and
                      his or her Current Stated Benefit under the Employer Plan.

               (8)    "Taxable Wage Base" means the contribution and benefit
                      base in effect under section 230 of the Social Security
                      Act at the beginning of the Plan Year.

               (9)    "Years of Projected Participation", with respect to a
                      Participant under the Employer Plan, is the sum of (1) and
                      (2), where (1) is the number of

                                       13

<PAGE>

                      years during which the Participant benefited under the
                      Employer Plan beginning with the latest of: (a) the first
                      Plan Year in which the Participant benefited under the
                      Employer Plan, (b) the first Plan Year taken into account
                      in the stated benefit formula, and (c) any Plan Year in
                      which the Employer Plan did not satisfy the safe harbor
                      for target benefit plans in Regulation Section
                      1.401(a)(4)-8(b)(3), and ending with the last day of the
                      current Plan Year, and (2) is the number of years, if any
                      subsequent to the current Plan Year through the end of the
                      Plan Year in which the Participant attains Normal
                      Retirement Age. For purposes of this definition, if the
                      Employer Plan is a "prior safe harbor plan" (as defined in
                      the definition of Frozen Accrued Stated Benefit), the
                      Employer Plan is deemed to have satisfy the safe harbor
                      for target benefit plans in Regulation Section
                      1.401(a)(4)-8(b)(3) and the Participant is treated as
                      benefiting under the Employer Plan in any Plan Year
                      beginning prior to January 1, 1994.

5.       VESTING.
         -------

         (a)   Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

               (1)    [ ]  Earlier Normal Retirement Age. If this option is
                      selected, a Participant's Normal Retirement Age shall be
                      age ________ (not less than 55 and not to exceed 65).

         (b)   Vesting Schedule. A Participant who terminates Service prior to
         Normal Retirement Age for reasons other than death or Disability shall
         be entitled to receive the Vested Portion in his or her Employer
         Account. The Vested Portion shall be determined by vesting schedule
         ________ .

                                       Percentage Vested
                                       -----------------
         Years of Vesting Service       A      B       C     D       E
         --------------------------------------------------------------

         Less than two                   0%     0%     0%   __%    100%

         Two but less than three       100%    20%     0%   __%    100%

         Three but less than four      100%    40%   100%   __%    100%

         Four but less than five       100%    60%   100%   __%    100%

         Five but less than six        100%    80%   100%   __%    100%

         Six or more                   100%   100%   100%   __%    100%

                                       14

<PAGE>

               Note: If Schedule D is elected, complete the schedule by showing
               the rate at which a Participant becomes vested. Schedule D must
               provide for a Vested Portion that is at every point in time equal
               to or greater than the Vested Portion prescribed under Schedule
               A, B or C, whichever is selected for comparison.

         (c)   Service for Predecessor Employers. Service shall not include
         service for any predecessor employer --- unless the Employer maintains
         the plan of such predecessor employer or the Employer elects otherwise
         below.

               (1)    [ ]  Service Included. If this option is selected, Service
                      shall include service for the following predecessor
                      employer(s):

                      (A)____________________________________________

                      (B)____________________________________________

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         --------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)   Top-Heavy Testing. The Trustee shall determine annually whether
         the Employer Plan is a Top-Heavy Plan, unless the Employer elects
         otherwise below.

               (1)    [ ]  If this option is selected, the Employer elects to
                      test the Employer Plan itself to determine whether the
                      Employer Plan is a Top-Heavy Plan.

         (b)   Minimum Benefits under Other Qualified Plan(s). If the Employer
         maintains another Qualified Plan (or Plans), the Minimum Contribution
         shall be made to this Employer Plan unless the Employer elects
         otherwise below.

               (1)    [ ]  If this option is selected, the Employer elects that
                      the Minimum Contribution shall not be made to this
                      Employer Plan and that the minimum contribution and
                      benefit requirements of section 416 of the Internal
                      Revenue Code shall be satisfied by such other Qualified
                      Plan (or Plans)________________________________________
                      (enter name of other Qualified Plan(s)).

         (c)   Present Value Determination. If the Employer maintains a
         Qualified Defined Benefit Plan, the Employer may elect to determine the
         Present Value of Accrued Benefits as defined in Section 12.1(e) of the
         Plan using the following assumptions:

               (1)    Interest rate ________ % per annum.

               (2)    Mortality Table: ________.

                                       15

<PAGE>

7.       COMPENSATION.
         ------------

         (a)   Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

               (1)    [ ]  Wages, Tips and Other Compensation Box on Form W-2.
                      As defined in Article 2(10)(a)(1) of the Plan.

               (2)    [ ]  Internal Revenue Code Section 3401(a) Wages. As
                      defined in Article 2(10)(a)(2) of the Plan.

               (3)    [ ]  415 Safe-Harbor Compensation. As defined in Article
                      2(10)(a)(3) of the Plan.

         (b)   [ ]    Exclusions from Compensation. If this option is selected,
               notwithstanding the definition selected above, "Compensation"
               shall not include the following (even if includible in gross
               income) (check any that apply):

               (1)    [ ]  Reimbursement or other expense allowances, fringe
                      benefits (cash and noncash), moving expenses, deferred
                      compensation and welfare benefits.

               (2)    [ ]  Overtime pay.

               (3)    [ ]  Bonuses.

               (4)    [ ]  Other:____________________________________

8.       PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         -----------------
of the Plan (check one):

         (a)   [ ]    are allowed.

         (b)   [ ]    are not allowed.

9.       DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         -----------------------
Accounts for which a Participant has failed to specify an Investment Option and
other unallocated amounts shall be invested in the following Investment Option
(check one):

         (a)   [ ]    Stable Asset Return Fund

         (b)   [ ]    Intermediate Bond Fund

         (c)   [ ]    Balanced Fund

                                       16

<PAGE>

         (d)   [ ]    Value Equity Fund

         (e)   [ ]    Growth Equity Fund

         (f)   [ ]    Index Equity Fund

         (g)   [ ]    Aggressive Equity Fund

         (h)   [ ]    International Equity Fund

         (i)   [ ]    Structured Portfolio Service - Conservative Portfolio

         (j)   [ ]    Structured Portfolio Service - Moderate Portfolio

         (k)   [ ]    Structured Portfolio Service - Aggressive Portfolio

         (l)   [ ]    Other:_________________________________________

10.       LIMITATIONS ON ALLOCATIONS. If the Employer maintains or has ever
          --------------------------
maintained a Qualified Defined Contribution Plan, an individual medical account
(as defined in section 415(l) of the Internal Revenue Code) which is part of a
pension or annuity plan or a welfare-benefit fund (as defined in section 419(e)
of the Internal Revenue Code) for post-retirement medical benefits of Key
Employees, annual additions to a Participant's Accounts shall be limited as
provided in Section 5.4 of the Plan to meet the requirement of section 415 of
the Internal Revenue Code unless the Employer designates another method of
limiting annual additions for purposes section 415 of the Internal Revenue Code
below.

         ____________________________________________________________

         ____________________________________________________________

11.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely on the opinion letter issued by the National Office of the
Internal Revenue Service as evidence that this Employer Plan is qualified under
section 401 of the Internal Revenue Code only to the extent provided in
Announcement 2001-77, 2001-30 I.R.B., but may not rely on such opinion letter in
certain other circumstances or with respect to certain qualification
requirements which are specified in the opinion letter issued with respect to
the Plan and in Announcement 2001-77. In order to obtain reliance in such
circumstances with respect to such qualification requirements, the Employer must
apply to Employee Plans Determinations of the Internal Revenue Service Key
District Office for a determination letter.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association

                                       17

<PAGE>

Members Retirement Program and understands its provisions. The Employer
represents that the sole practitioner, or at least one partner or shareholder,
is a member or associate of the American Bar Association ("ABA") or of a
Qualified Bar Association (or that the Employer is otherwise eligible to adopt
the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

12.      SPONSOR INFORMATION
         -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

13.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         __________________________________________
         Signature

         By:_______________________________________

         Title:____________________________________

         Date:_____________________________________

                                       18

<PAGE>

                     TABLE I: Integration Adjustment Factors
                     ---------------------------------------

               ---------------------------------------------------
               Age at Which      Integration       Integration
               Benefits          Level Options     Level Options
               Commence          One Thru Three    Four and Five
               ---------------------------------------------------
               65                .5200             .4160
               ---------------------------------------------------
               64                .4856             .3884
               ---------------------------------------------------
               63                .4504             .3603
               ---------------------------------------------------
               62                .4160             .3328
               ---------------------------------------------------
               61                .3816             .3052
               ---------------------------------------------------
               60                .3464             .2771
               ---------------------------------------------------
               59                .3296             .2636
               ---------------------------------------------------
               58                .3120             .2496
               ---------------------------------------------------
               57                .2944             .2355
               ---------------------------------------------------
               56                .2776             .2220
               ---------------------------------------------------
               55                .2600             .2080
               ---------------------------------------------------

The factors listed in this Table are based on payment under the Employer Plan in
the form of a Life Annuity, and are further reduced by a factor of .8 as
required for target benefit plans under Code Section 401(1) and applicable
Income Tax Regulations 1008D.

                                       19

<PAGE>

                         TABLE II: Present Value Factors
                         -------------------------------

               Number of Years
               to Age 65 (Normal              Interest Rate
               Retirement Age)           7.50%    8.00%    8.50%
               ---------------------------------------------------
               1                         7.868     7.589     7.326
               ---------------------------------------------------
               2                         7.319     7.027     6.752
               ---------------------------------------------------
               3                         6.808     6.506     6.223
               ---------------------------------------------------
               4                         6.333     6.024     5.736
               ---------------------------------------------------
               5                         5.891     5.578     5.286
               ---------------------------------------------------
               6                         5.480     5.165     4.872
               ---------------------------------------------------
               7                         5.098     4.782     4.491
               ---------------------------------------------------
               8                         4.742     4.428     4.139
               ---------------------------------------------------
               9                         4.412     4.100     3.815
               ---------------------------------------------------
               10                        4.104     3.796     3.516
               ---------------------------------------------------
               11                        3.817     3.515     3.240
               ---------------------------------------------------
               12                        3.551     3.255     2.986
               ---------------------------------------------------
               13                        3.303     3.014     2.752
               ---------------------------------------------------
               14                        3.073     2.790     2.537
               ---------------------------------------------------
               15                        2.859     2.584     2.338
               ---------------------------------------------------
               16                        2.659     2.392     2.155
               ---------------------------------------------------
               17                        2.474     2.215     1.986
               ---------------------------------------------------
               18                        2.301     2.051     1.831
               ---------------------------------------------------
               19                        2.140     1.899     1.687
               ---------------------------------------------------
               20                        1.991     1.758     1.555
               ---------------------------------------------------
               21                        1.852     1.628     1.433
               ---------------------------------------------------
               22                        1.723     1.508     1.321
               ---------------------------------------------------
               23                        1.603     1.396     1.217
               ---------------------------------------------------
               24                        1.491     1.293     1.122
               ---------------------------------------------------
               25                        1.387     1.197     1.034
               ---------------------------------------------------
               26                        1.290     1.108     0.953
               ---------------------------------------------------
               27                        1.200     1.026     0.878
               ---------------------------------------------------
               28                        1.116     0.950     0.810
               ---------------------------------------------------
               29                        1.039     0.880     0.746
               ---------------------------------------------------
               30                        0.966     0.814     0.688
               ---------------------------------------------------
               31                        0.899     0.754     0.634
               ---------------------------------------------------
               32                        0.836     0.698     0.584
               ---------------------------------------------------
               33                        0.778     0.647     0.538
               ---------------------------------------------------
               34                        0.723     0.599     0.496
               ---------------------------------------------------
               35                        0.673     0.554     0.457
               ---------------------------------------------------
               36                        0.626     0.513     0.422
               ---------------------------------------------------
               37                        0.582     0.475     0.389
               ---------------------------------------------------
               38                        0.542     0.440     0.358
               ---------------------------------------------------
               39                        0.504     0.407     0.330
               ---------------------------------------------------
               40                        0.469     0.377     0.304
               ---------------------------------------------------
               41                        0.436     0.349     0.280
               ---------------------------------------------------
               42                        0.406     0.323     0.258
               ---------------------------------------------------
               43                        0.377     0.299     0.238
               ---------------------------------------------------
               44                        0.351     0.277     0.219
               ---------------------------------------------------
               45                        0.327     0.257     0.202
               ---------------------------------------------------

Note: These factors are based on the UP-1984 Mortality Table.

                                       20

<PAGE>

                                   TABLE III:
                                   ----------
                              Amortization Factors
                              --------------------

               Number of Years
               to Age 65 (Normal              Interest Rate
               Retirement Age)           7.50%    8.00%    8.50%
               ---------------------------------------------------
               1                         0.5181    0.5192    0.5204
               ---------------------------------------------------
               2                         0.3577    0.3593    0.3609
               ---------------------------------------------------
               3                         0.2777    0.2796    0.2814
               ---------------------------------------------------
               4                         0.2299    0.2319    0.2339
               ---------------------------------------------------
               5                         0.1982    0.2003    0.2024
               ---------------------------------------------------
               6                         0.1756    0.1778    0.1801
               ---------------------------------------------------
               7                         0.1588    0.1611    0.1634
               ---------------------------------------------------
               8                         0.1458    0.1482    0.1506
               ---------------------------------------------------
               9                         0.1355    0.1380    0.1405
               ---------------------------------------------------
               10                        0.1272    0.1297    0.1323
               ---------------------------------------------------
               11                        0.1203    0.1229    0.1255
               ---------------------------------------------------
               12                        0.1145    0.1171    0.1198
               ---------------------------------------------------
               13                        0.1096    0.1123    0.1151
               ---------------------------------------------------
               14                        0.1054    0.1082    0.1110
               ---------------------------------------------------
               15                        0.1018    0.1046    0.1075
               ---------------------------------------------------
               16                        0.0986    0.1015    0.1044
               ---------------------------------------------------
               17                        0.0958    0.0988    0.1018
               ---------------------------------------------------
               18                        0.0934    0.0964    0.0994
               ---------------------------------------------------
               19                        0.0912    0.0943    0.0974
               ---------------------------------------------------
               20                        0.0893    0.0924    0.0956
               ---------------------------------------------------
               21                        0.0876    0.0908    0.0940
               ---------------------------------------------------
               22                        0.0861    0.0893    0.0925
               ---------------------------------------------------
               23                        0.0847    0.0879    0.0912
               ---------------------------------------------------
               24                        0.0835    0.0867    0.0901
               ---------------------------------------------------
               25                        0.0823    0.0857    0.0890
               ---------------------------------------------------
               26                        0.0813    0.0847    0.0881
               ---------------------------------------------------
               27                        0.0804    0.0838    0.0872
               ---------------------------------------------------
               28                        0.0795    0.0830    0.0865
               ---------------------------------------------------
               29                        0.0788    0.0822    0.0858
               ---------------------------------------------------
               30                        0.0781    0.0816    0.0851
               ---------------------------------------------------
               31                        0.0774    0.0810    0.0846
               ---------------------------------------------------
               32                        0.0768    0.0804    0.0840
               ---------------------------------------------------
               33                        0.0763    0.0799    0.0836
               ---------------------------------------------------
               34                        0.0758    0.0794    0.0831
               ---------------------------------------------------
               35                        0.0753    0.0790    0.0827
               ---------------------------------------------------
               36                        0.0749    0.0786    0.0824
               ---------------------------------------------------
               37                        0.0745    0.0783    0.0820
               ---------------------------------------------------
               38                        0.0742    0.0779    0.0817
               ---------------------------------------------------
               39                        0.0739    0.0776    0.0815
               ---------------------------------------------------
               40                        0.0736    0.0774    0.0812
               ---------------------------------------------------
               41                        0.0733    0.0771    0.0810
               ---------------------------------------------------
               42                        0.0730    0.0769    0.0808
               ---------------------------------------------------
               43                        0.0728    0.0767    0.0806
               ---------------------------------------------------
               44                        0.0726    0.0765    0.0804
               ---------------------------------------------------
               45                        0.0724    0.0763    0.0802
               ---------------------------------------------------

                                       21

<PAGE>

                                    TABLE IV:
                                    ---------
                  Factors to be Multiplied by Those in Table I
                  --------------------------------------------

               Normal                         Interest Rate
               Retirement Age            7.50%    8.00%    8.50%
               ---------------------------------------------------
               80                        0.206     0.194     0.184
               ---------------------------------------------------
               79                        0.231     0.219     0.207
               ---------------------------------------------------
               78                        0.258     0.246     0.234
               ---------------------------------------------------
               77                        0.289     0.276     0.263
               ---------------------------------------------------
               76                        0.322     0.309     0.296
               ---------------------------------------------------
               75                        0.359     0.346     0.333
               ---------------------------------------------------
               74                        0.400     0.387     0.374
               ---------------------------------------------------
               73                        0.446     0.432     0.419
               ---------------------------------------------------
               72                        0.495     0.482     0.469
               ---------------------------------------------------
               71                        0.549     0.537     0.525
               ---------------------------------------------------
               70                        0.609     0.597     0.586
               ---------------------------------------------------
               69                        0.674     0.664     0.653
               ---------------------------------------------------
               68                        0.745     0.736     0.728
               ---------------------------------------------------
               67                        0.822     0.816     0.810
               ---------------------------------------------------
               66                        0.907     0.904     0.900
               ---------------------------------------------------
               65                        1.000     1.000     1.000
               ---------------------------------------------------
               64                        1.101     1.106     1.110
               ---------------------------------------------------
               63                        1.212     1.221     1.231
               ---------------------------------------------------
               62                        1.332     1.348     1.363
               ---------------------------------------------------
               61                        1.464     1.486     1.509
               ---------------------------------------------------
               60                        1.606     1.637     1.669
               ---------------------------------------------------
               59                        1.761     1.802     1.844
               ---------------------------------------------------
               58                        1.929     1.982     2.036
               ---------------------------------------------------
               57                        2.111     2.177     2.246
               ---------------------------------------------------
               56                        2.309     2.390     2.475
               ---------------------------------------------------
               55                        2.523     2.622     2.726
               ---------------------------------------------------

Note: These factors are based on the UP-1984 Mortality Table.

                                       22

<PAGE>

                                    TABLE V:
                                    --------
       Factors for Participants who are at or beyond Normal Retirement Age
       -------------------------------------------------------------------

               Normal                             Interest Rate
               Retirement Age            7.50%    8.00%     8.50%
               ---------------------------------------------------
               80                        5.151     5.053     4.959
               ---------------------------------------------------
               79                        5.370     5.264     5.162
               ---------------------------------------------------
               78                        5.591     5.476     5.366
               ---------------------------------------------------
               77                        5.814     5.690     5.572
               ---------------------------------------------------
               76                        6.039     5.905     5.777
               ---------------------------------------------------
               75                        6.266     6.122     5.985
               ---------------------------------------------------
               74                        6.494     6.339     6.192
               ---------------------------------------------------
               73                        6.721     6.556     6.398
               ---------------------------------------------------
               72                        6.947     6.771     6.603
               ---------------------------------------------------
               71                        7.171     6.983     6.804
               ---------------------------------------------------
               70                        7.392     7.192     7.003
               ---------------------------------------------------
               69                        7.610     7.399     7.198
               ---------------------------------------------------
               68                        7.825     7.601     7.389
               ---------------------------------------------------
               67                        8.037     7.801     7.577
               ---------------------------------------------------
               66                        8.248     7.999     7.764
               ---------------------------------------------------
               65                        8.458     8.196     7.949
               ---------------------------------------------------
               64                        8.666     8.390     8.131
               ---------------------------------------------------
               63                        8.870     8.581     8.311
               ---------------------------------------------------
               62                        9.072     8.770     8.485
               ---------------------------------------------------
               61                        9.270     8.954     8.657
               ---------------------------------------------------
               60                        9.463     9.133     8.825
               ---------------------------------------------------
               59                        9.651     9.307     8.986
               ---------------------------------------------------
               58                        9.834     9.477     9.143
               ---------------------------------------------------
               57                        10.012    9.641     9.295
               ---------------------------------------------------
               56                        10.186    9.801     9.442
               ---------------------------------------------------
               55                        10.354    9.955     9.585
               ---------------------------------------------------

Note: These factors are based on the UP-1984 Mortality Table.

                                       23

<PAGE>

                        STANDARDIZED PROFIT SHARING PLAN
              WITH 401(K) ARRANGEMENT, INCLUDING SAFE HARBOR OPTION
                            ADOPTION AGREEMENT 01-001

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)      Name of Employer Plan:

         This is the__________________________________________________ (the
         "Plan").

         (b)      Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)      Three Digit Employer Plan Number: ________

         (d)      Employer Plan Adoption Date (check one):

                  (1)      [ ]      If the Employer is adopting this Employer
                  Plan as a new plan, the Effective Date is ________.

                  (2)      [ ]      If the Employer is adopting this Employer
                  Plan as an amended and restated version of an existing plan,
                  the Effective Date of the amendment and restatement is
                  ________. The original effective date of the plan was
                  ________.

2.       EMPLOYER
         --------

         (a)      Employer Name:    ______________________________________

                  Address:          ______________________________________
                                    ______________________________________
                                    ______________________________________

                  Contact's Name:   ______________________________________

                  Telephone Number: ______________________________________

                  Facsimile Number: ______________________________________

                  Employer Tax I.D. Number: ______________________________

         (b)      Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

                  (1)      _______________________________________________
                                Print Name                Title

                  (2)      _______________________________________________
                                Print Name                Title

<PAGE>

         (c)      Employer's Form of Business (check one):

                  (1)      [ ]      C Corporation:     ________ (enter date of
                                    incorporation)

                  (2)      [ ]      S Corporation:     ________ (enter date of
                                    incorporation)

                  (3)      [ ]      Partnership

                  (4)      [ ]      Sole Proprietorship

                  (5)      [ ]      Tax-Exempt Entity (as described in section
                                    501(c)(3) of the Internal Revenue Code)

                  (6)      [ ]      Limited Liability Company

                           (A)      [ ]      Taxable as a C Corporation

                           (B)      [ ]      Taxable as a Partnership

                  (7)      [ ]      Other:   ______________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ----------------------------

         (a)      Participation Requirements.

                  (1)      For Employer Contributions. For purposes of receiving
                           allocations of Employer contributions pursuant to
                           Section 4, Eligible Employees can begin participation
                           in the Employer Plan, after meeting the following
                           participation requirements (check one):

                           (A)      [ ]      No age and no service requirements.

                           (B)      [ ]      Eligible Employees must have
                                    attained age ________ (not to exceed 21) and
                                    completed (check one):

                                    (i)      [ ] ________ months of Service
                                             (not to exceed 12 unless Vesting
                                             Schedule A, E or a more favorable D
                                             is selected in Section 5(b); but in
                                             no case to exceed 24); or

                                    (ii)     [ ] ________ Years of Eligibility
                                             Service (not to exceed 1 unless
                                             Vesting Schedule A, E or a more
                                             favorable D is selected in Section
                                             5(b); but in no case to exceed 2).

                  (2)      For Elective Pre-Tax Contributions. For purposes of
                           making Elective Contributions pursuant to Section 9
                           and Section 4.2(b) of the Plan,

                                        2

<PAGE>

                           Eligible Employees can begin participation in the
                           Employer Plan after meeting the following
                           participation requirements (check one):

                           (A)      [ ]      No age and no service requirements.

                           (B)      [ ]      Eligible Employees must have
                                    attained age ________ (not to exceed 21) and
                                    completed (check one):

                                    (i)      [ ] ________ months of Service (not
                                             to exceed 12); or

                                    (ii)     [ ] ________ Years of Eligibility
                                             Service (not to exceed 1).

         (b)      Years of Eligibility Service. If Box 3(a)(1)(B)(ii) or Box
         3(a)(2)(B)(ii) is checked, for purposes of determining Years of
         Eligibility Service (as defined in Article 2(74) of the Plan), Hours of
         Service (as defined in Article 2(29) of the Plan) shall be calculated
         as follows (check one):

                  (1)      [ ]      Hourly equivalency. Actual Hours of Service.

                           Note: The hourly equivalency option is available only
                           if the Employer keeps appropriate records of actual
                           hours worked.

                  (2)      [ ]      Daily equivalency. 10 Hours of Service for
                           each day in which at least one Hour of Service is
                           credited.

                  (3)      [ ]      Weekly equivalency. 45 Hours of Service for
                           each week in which at least one Hour of Service is
                           credited.

                  (4)      [ ]      Monthly equivalency. 190 Hours of Service
                           for each month in which at least one Hour of Service
                           is credited.

         (c)      Employment Year. If Box 3(a)(1)(B)(ii) or Box 3(a)(2)(B)(ii)
         is checked, for purposes of calculating Years of Eligibility Service,
         the Employment Year shall be the 12-month period beginning on the day
         on which an Employee performs his or her first Hour of Service upon his
         or her employment or reemployment by the Employer and each subsequent
         12-month period beginning on any anniversary of that day unless the
         Employer elects otherwise below.

                  (1)      [ ]      Subsequent Plan Year Option. If this option
                  is selected, the initial Employment Year shall remain the same
                  as above, but subsequent Employment Years shall be the
                  12-month period beginning on the first day of the first Plan
                  Year which commences prior to the first anniversary of the day
                  on which an Employee performs his or her first Hour of Service
                  upon his or her employment or reemployment by the Employer.

                                        3

<PAGE>

                           Note: If the Subsequent Plan Year Option is selected,
                           an Employee who is credited with 1,000 Hours of
                           Service in both the initial Employment Year and the
                           first Plan Year which commences prior to the first
                           anniversary of the Employee's initial Employment Year
                           will be credited with two (2) Years of Eligibility
                           Service.

         (d)      Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

                  (1)      [ ]      The first day after meeting the
                           participation requirements.

                  (2)      [ ]      The first day of first and seventh month of
                           each Plan Year after meeting the participation
                           requirements.

                  (3)      [ ]      The first day of each month after meeting
                           the participation requirements.

                  (4)      [ ]      The first day of each calendar quarter after
                           meeting the participation requirements.

4.       EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect
         -----------------------
to make Employer contributions for any Plan Year, and such Employer
contributions shall be allocated to all Participants who either are credited
with at least 501 Hours of Service or are employed by the Employer on the last
day of the Plan Year, as follows (check one):

         (a)      [ ]      Non-integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated to
                  eligible Participants in the proportion that each such
                  Participant's Compensation for the Plan Year bears to the
                  total Compensation of all such Participants for the Plan Year.

         (b)      [ ]      Integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated first to
                  eligible Participants in the proportion that each such
                  Participant's Compensation in excess of the Integration Level
                  for the Plan Year bears to the total Compensation in excess of
                  the Integration Level of all such Participants and then to
                  eligible Participants in the proportion that the sum of each
                  Participant's total Compensation plus Compensation in excess
                  of the Integration Level bears to the sum of the total
                  Compensation plus Compensation in excess of the Integration
                  Level for all Participants for the Plan Year, all subject to
                  the limits described in Section 5.2(d)(2) and (3) of the Plan.
                  Note: An Employer who maintains any other Qualified Plan that
                  provides for integrated contributions or benefits for any of
                  the same Participants may not elect to the Integrated
                  Allocation Formula option.

                  (1)      Integration Level. "Integration Level" shall mean the
                           Taxable Wage Base (as defined in Section 5.2(e)(3) of
                           the Plan), unless the Employer elects a lesser amount
                           below.

                                        4

<PAGE>

                           (A)      [ ]      If this option is selected,
                                    Integration Level shall be (check one):

                                    (i)      ________ % (not to exceed 100%) of
                                             the Taxable Wage Base for the Plan
                                             Year; or

                                    (ii)     $ ________ (not to exceed the
                                             Taxable Wage Base).

5.       VESTING.
         --------

         (a)      Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

                  (1)      [ ]      Earlier Normal Retirement Age. If this
                           option is selected, a Participant's Normal Retirement
                           Age shall be age ________ (not less than 55 and not
                           to exceed 65).

         (b)      Vesting Schedule. A Participant who terminates Service prior
         to Normal Retirement Age for reasons other than death or Disability
         shall be entitled to receive the Vested Portion in his or her Matching
         Contribution Account and/or Employer Account. The Vested Portion shall
         be determined by vesting schedule ________ .

                                       Percentage Vested
                                       -----------------
         Years of Vesting Service        A        B        C       D        E
         ----------------------------------------------------------------------

         Less than two                0%       0%       0%       __%     100%

         Two but less than three      100%     20%      0%       __%     100%

         Three but less than four     100%     40%      100%     __%     100%

         Four but less than five      100%     60%      100%     __%     100%

         Five but less than six       100%     80%      100%     __%     100%

         Six or more                  100%     100%     100%     __%     100%

                  Note: If Schedule D is elected, complete the schedule by
                  showing the rate at which a Participant becomes vested.
                  Schedule D must provide for a Vested Portion that is at every
                  point in time equal to or greater than the Vested Portion
                  prescribed under Schedule A, B or C, whichever is selected for
                  comparison.

         (c)      Service for Predecessor Employers. Service shall not include
                                                                   ---
                  service for any predecessor employer --- unless the Employer
                  maintains the plan of such predecessor employer or the
                  Employer elects otherwise below.

                                        5

<PAGE>

                  (1)      [ ]      Service Included. If this option is
                           selected, Service shall include service for the
                           following predecessor employer(s):

                           (A)      ______________________________

                           (B)      ______________________________

         (d)      [ ]     Application of Forfeitures. Amount forfeited by
         Participants shall be (check one):

                  (1)      [ ]      Applied to reduce Employer contributions.

                  (2)      [ ]      Reallocated among eligible Participants.

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         --------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)      Top-Heavy Testing. The Trustee shall determine annually
         whether the Employer Plan is a Top-Heavy Plan, unless the Employer
         elects otherwise below.

                  (1)      [ ]      If this option is selected, the Employer
                           elects to test the Employer Plan itself to determine
                           whether the Employer Plan is a Top-Heavy Plan.

         (b)      Present Value Determination. If the Employer maintains a
         standardized form of the ABA Member's Defined Benefit Pension Plan, the
         Employer may elect to determine the Present Value of Accrued Benefits
         as defined in Section 12.1(e) of the Plan using the following
         assumptions:

                  (1)      Interest rate ________ % per annum.

                  (2)      Mortality Table: ________.

7.       COMPENSATION.
         -------------

         (a)      Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

                  (1)      [ ]      Wages, Tips and Other Compensation Box on
                           Form W-2. As defined in Article 2(10)(a)(1) of the
                           Plan.

                  (2)      [ ]      Internal Revenue Code Section 3401(a) Wages.
                           As defined in Article 2(10)(a)(2) of the Plan.

                  (3)      [ ]      415 Safe-Harbor Compensation. As defined in
                           Article 2(10)(a)(3) of the Plan.

                                        6

<PAGE>

         (b)      [ ]      Exclusions from Compensation. If this option is
                  selected, notwithstanding the definition selected above,
                  "Compensation" shall not include reimbursement or other
                  expense allowances, fringe benefits (cash and noncash), moving
                  expenses, deferred compensation and welfare benefits.

8.       HIGHLY COMPENSATED EMPLOYEES. Any Employee who is a 5%-owner at any
         -----------------------------
time during the current or prior Plan Year or earned Compensation in excess of
$85,000 (as indexed) for the prior Plan Year shall be a Highly Compensated
Employee unless the Employer elects otherwise below.

         (a)      [ ]      Calendar Year Election. If this option is selected,
                  only Employees who are 5%-owners at any time during the
                  current or prior Plan Year or earned Compensation in excess of
                  $85,000 (as indexed) for the calendar year beginning with or
                  within the prior Plan Year shall be Highly Compensated
                  Employees.

         (b)      [ ]      Top Paid Group Election. If this option is selected,
                  only Employees in the top 20% of Employees for the prior Plan
                  Year (or, if the Calendar Year Election was made above, the
                  calendar year beginning with or within the prior Plan Year )
                  ranked by Compensation shall be Highly Compensated Employees.

9.       ELECTIVE PRE-TAX CONTRIBUTIONS. The Employer may elect to permit
         -------------------------------
Eligible Employees to make Elective Contributions as follows (check all that
apply):

         (a)      [ ]      Eligibility for Elective Pre-Tax Contributions. If
                  this option is selected, all Eligible Employees shall be
                  permitted to make Elective Contributions in the Employer Plan
                  after meeting the applicable participation requirements unless
                  the Employer elects otherwise below.

                  (1)      [ ]      Exclusion of Highly Compensated Employees.
                           If this option is selected, Participants who are
                           Highly Compensated Employees will not be permitted to
                           make Elective Contributions.

         (b)      [ ]      Automatic Enrollment. If this option is selected, all
                  Eligible Employees who meet the applicable participation
                  requirements above shall be deemed to have elected to make
                  Elective Contributions in an amount equal to ________ % or $
                  ________ (not to exceed 25% of a Participant's Compensation)
                  of their Compensation unless and until a Participant
                  affirmatively elects a different amount (including no amount)
                  pursuant to Section 4.2(d) of the Plan.

         (c)      [ ]      Safe Harbor Election. If this option is selected, the
                  Employer intends for this Employer Plan to be a Safe Harbor
                  Plan and agrees to maintain this Employer Plan in accordance
                  with section s401(k)(12) and 401(m)(ii) of the Internal
                  Revenue Code and Section 4.2(f) of the Plan.

                                        7

<PAGE>

                  Note: Participants who are eligible to make Elective
                  Contributions pursuant to this Section 9 may also be eligible
                  to receive a Top-Heavy Minimum Contribution pursuant to
                  Article 12 of the Plan.

10.      POST-TAX EMPLOYEE CONTRIBUTIONS.
         --------------------------------

         (a)      [ ]      Post-Tax Employee Contributions. If this option is
                  selected, all Participants may elect to make Post-Tax Employee
                  Contributions unless the Employer elects otherwise below.

                  (1)      [ ]      Exclusion of Highly Compensated Employees.
                           If this option is selected, Participants who are
                           Highly Compensated Employees will not be permitted to
                           make Post-Tax Employee Contributions.

11.      MATCHING EMPLOYER CONTRIBUTIONS. If the Employer elects to permit
         -------------------------------
Participants to make Elective Contributions, the Employer may also elect to make
Matching Contributions which shall be allocated to Participants according to the
following formulas (check all that apply):

         (a)      [ ]      Matching Contributions on Elective Contributions. If
                  this option is selected, the Employer shall make Matching
                  Contributions on behalf of each Participant who makes Elective
                  Contributions as follows (check one):

                  (1)      [ ]      Fixed Matching Contributions. The Employer
                           shall make a Matching Contribution in an amount equal
                           to ________ % of a Participant's Elective
                           Contributions not in excess of ________ % or $
                           ________of a Participant's Compensation for the Plan
                           Year; or

                  (2)      [ ]      Tiered Matching Contributions.

                           (A)      The Employer shall make a Matching
                           Contribution in an amount equal to ________ % of a
                           Participant's Elective Contributions not in excess of
                           ________ % or $ ________ of a Participant's
                           Compensation for the Plan Year; and

                           (B)      ________ % of a Participant's Elective
                           Contributions over ________ % or $ ________ of a
                           Participant's Compensation but not in excess of
                           ________ % or $ ________ of a Participant's
                           Compensation for the Plan Year.

                           Note: The rate of Tiered Matching Contributions must
                           decrease as the rate of Elective Contributions
                           increases.

         (b)      [ ]      Discretionary Matching Contributions on Elective
                  Contributions. If this option is selected, the Employer may
                  make Matching Contributions on behalf of Participants who make
                  Elective Contributions in an amount determined by the Employer
                  in its sole discretion for each Plan Year.

                                        8

<PAGE>

         (c)      Eligibility for Matching Contributions. If the Employer elects
         to make Matching Contributions, all Participants shall be entitled to
         receive an allocation of Matching Contributions for a Plan Year unless
         the Employer elects otherwise below.

                  (1)      [ ]      Non-Highly Compensated Requirement. If this
                           option is elected, only Participants who are
                           Non-Highly Compensated Employees will receive an
                           allocation of Matching Contributions.

12.      NONDISCRIMINATION TESTING RULES: To the extent an Employer Plan is not
         --------------------------------
a Safe Harbor Plan or if the Employer elects to permit Post-Tax Employee
Contributions under the Employer Plan, then for purposes of applying the actual
deferral percentage or actual contribution percentage tests, the following rules
shall apply.

         (a)      Prior Plan Year Data Default - For purposes of applying the
         nondiscrimination test in Section 4.2(d) of the Plan, the actual
         deferral percentage and the actual contribution percentage of Highly
         Compensated Employees for the Plan Year shall be compared to the actual
         deferral percentage and the actual contribution percentage of
         Non-Highly Compensated Employees for the immediately preceding Plan
         Year unless the Employer elects otherwise below:

                  (1)      [ ]      Current Year Testing Method. If this option
                           is selected, the Employer elects to use the actual
                           deferral percentage and the actual contribution
                           percentage of Non-Highly Compensated Employees for
                           the same Plan Year in applying the tests.

                           Note: Notwithstanding any Employer election to the
                           contrary, the Current Year Testing Method will be
                           used for purposes of applying the actual contribution
                           percentage test if the actual deferral percentage
                           test is deemed satisfied.

         (b)      Initial Year Testing Method. If this is a new Employer Plan,
         other than a successor plan, the actual contribution percentage test
         and the actual deferral percentage test shall be applied assuming a 3%
         actual contribution and actual deferral percentage for Non-Highly
         Compensated Employees unless the Employer elects otherwise below

                  (1)      [ ]      Actual Percentages Method. If this option is
                           selected, the Employer elects to use the actual
                           contribution and actual deferral percentage of
                           Non-Highly Compensated Employees for the initial Plan
                           Year for purposes of applying the tests.

13.      PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         ------------------
of the Plan (check one):

         (a)      [ ]      are allowed.

         (b)      [ ]      are not allowed.

                                        9

<PAGE>

14.      IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to
         -----------------------
termination of employment in accordance with Article 7 of the Plan under the
following circumstances (check all that apply):

         (a)      [ ]      Hardship Withdrawals. If this option is selected,
                  Participants may apply to withdraw from their Employer Account
                  and Matching Contribution Account an amount required to
                  satisfy a hardship in accordance with Section 7.2 of the Plan.

         (b)      [ ]      401(k) Hardship Withdrawals. If this option is
                  selected and the Employer has adopted the 401(k) arrangement
                  under Section 4.2 of the Plan, Participants may also apply to
                  withdraw from their Participant's 401(k) Salary Deferral
                  Account an amount required to satisfy a hardship in accordance
                  with Section 7.2(a) and (c) of the Plan.

         (c)      Age 59 1/2 Withdrawal. Participant may elect to receive a
         distribution of the Vested Portion of their Employer Account and
         Matching Contribution Account upon attaining age 59 1/2 unless the
         Employer elects to permit such withdrawals earlier below.

                  (1)      [ ]      Prior to Age 59 1/2Election. If this option
                           is selected, Participants may elect to receive a
                           distribution of the Vested Portion of their Employer
                           Account and Matching Contribution Account earlier
                           upon attainment of age ________ (not earlier than age
                           55).

15.      DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         -----------------------
Accounts for which a Participant has failed to specify an Investment Option,
amounts forfeited by Participants prior to reallocation and amounts for which
the Employer is responsible for making, an investment election shall be invested
in the following Investment Option (check one):

         (a)      [ ]      Stable Asset Return Fund

         (b)      [ ]      Intermediate Bond Fund

         (c)      [ ]      Balanced Fund

         (d)      [ ]      Value Equity Fund

         (e)      [ ]      Growth Equity Fund

         (f)      [ ]      Index Equity Fund

         (g)      [ ]      Aggressive Equity Fund

         (h)      [ ]      International Equity Fund

         (i)      [ ]      Structured Portfolio Service - Conservative Portfolio

                                       10

<PAGE>

         (j)      [ ]      Structured Portfolio Service - Moderate Portfolio

         (k)      [ ]      Structured Portfolio Service - Aggressive Portfolio

         (l)      [ ]      Other: ___________________________________

16.      PAIRED PLANS.
         ------------

         (a)      Minimum Contribution with Paired Plans. If an Employer
                  maintains this Employer Plan and another Employer Plan by
                  means of a different standardized Adoption Agreement under the
                  Plan or if the Employer also adopts a standardized form of the
                  ABA Member's Defined Benefit Pension Plan as paired plans, the
                  following rule shall apply (check one):

                  (1)      [ ]      Each Paired Plan. If this option is
                           selected, the Employer shall make a Minimum
                           Contribution to both Employer Plans; or

                  (2)      [ ]      Identical Elections. If this option is
                           selected, the Employer agrees to make identical
                           elections in this Adoption Agreement and in
                           ____________________________ (enter name of other
                           standardized Adoption Agreement under the Plan) with
                           respect to the participation requirements and the
                           entry date under Section 3.

17.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely in an opinion letter issued by the Internal Revenue Service
as evidence that this Employer Plan is qualified under section 401 of the Code,
except to extent provided in Rev. Proc. 2000-20, 2000-6 I.R.B. 553 and
Announcement 2001-77, 2001-30 I.R.B. An Employer who has ever maintained or who
later adopts any plan (including a welfare benefit fund, as defined in section
419(e) of the Internal Revenue Code, which provides post-retirement medical
benefits allocated to separate accounts for Key Employees, or an individual
medical account, as defined in section 415(l)(2) of the Internal Revenue Code)
in addition to this Employer Plan other than standardized forms of the Plan
and/or the American Bar Association Members Defined Benefit Pension Plan as
paired plans, may not rely on the opinion letter issued by the National Office
of the Internal Revenue Service with respect to the requirements of sections 415
and 416 of the Code. If the Employer who adopts or maintains multiple plans
(other than paired plans) wishes to obtain reliance with respect to the
requirements of sections 415 and 416 of the Code, application for a
determination letter should be made to Employee Plans Determinations of the
Internal Revenue Service. The Employer may not rely on the opinion letter in
certain other circumstances, which are specified in the opinion letter issued
with respect to the Plan, section 6 of the Revenue Procedure 2000-20 and
Announcement 2001-77.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the

                                       11

<PAGE>

sole practitioner, or at least one partner or shareholder, is a member or
associate of the American Bar Association ("ABA") or of a Qualified Bar
Association (or that the Employer is otherwise eligible to adopt the Plan in
accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

18.      SPONSOR INFORMATION
         -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

19.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         ___________________________________
         Signature

         By: _______________________________

         Title: ____________________________

         Date: _____________________________

                                       12

<PAGE>

                       SAFE HARBOR 401(k) PLAN SUPPLEMENT

If the Employer elected in the Adoption Agreement that the Employer intended for
the Employer Plan to be a Safe Harbor Plan, the Employer must complete this Safe
Harbor 401(k) Plan Supplement.

1.       SAFE HARBOR CONTRIBUTIONS.
         -------------------------

         (a)      [ ]      Actual Deferral Percentage Test. If this option is
                  selected, the Employer shall make a Safe Harbor Contribution
                  in accordance with Section 4.2(f) of the Plan for the Plan
                  Year on behalf of each eligible Participant for purposes of
                  deemed satisfaction of the actual deferral percentage test as
                  follows (check one):

                  (1)      [ ]      Basic Safe Harbor Matching Contributions.
                           The Employer shall make a basic Safe Harbor Matching
                           Contribution equal to 100% of a Participant's
                           Elective Contributions not in excess of 3% of a
                           Participant's Compensation for the Plan Year and 50%
                           of a Participant's Elective Contributions over 3% but
                           not in excess of 5% of a Participant's Compensation
                           for the Plan Year.

                  (2)      [ ]      Enhanced Safe Harbor Matching Contributions.
                           The Employer shall make an enhanced Safe Harbor
                           Matching Contribution equal to:

                           (A)      ________ % of a Participant's Elective
                                    Contributions not in excess of ________ % of
                                    a Participant's Compensation for the Plan
                                    Year; and

                           (B)      ________ % of a Participant's Elective
                                    Contributions over ________ % but not in
                                    excess of ________ % or $ ________ of a
                                    Participant's Compensation for the Plan
                                    Year.

                           Note: Enhanced Safe Harbor Matching Contributions
                           must in the aggregate at least equal the aggregate
                           amount of basic Safe Harbor Matching Contributions
                           and must not be made in excess of 6% of a
                           Participant's Compensation.

                  (3)      [ ]      Safe Harbor Nonelective Employer
                           Contribution. The Employer shall make a Safe Harbor
                           Nonelective Employer Contributions equal to ________
                           % (not less than 3%) of a Participant's Compensation.

         (b)      [ ]      Actual Contribution Percentage Test. If this option
                  is selected, the Employer intends that Matching Contributions
                  made on behalf of Participants for the Plan Year also meet the
                  requirements for purposes of deemed satisfaction of the actual
                  contribution percentage test.

                                        1

<PAGE>

                           Note: An Employer Plan that meets the requirements
                           for deemed satisfaction of the actual deferral
                           percentage test will also be deemed to satisfy the
                           actual contribution percentage test with respect to
                           Matching Contributions made provided that (i) such
                           Matching Contributions are not made with respect to
                           Elective Contributions and Post-Tax Employee
                           Contributions in excess of 6% of a Participant's
                           Compensation, (ii) the amount of any discretionary
                           Matching Contributions made for each Participant does
                           not exceed 4% of the Participant's Compensation for
                           the Plan Year and (iii) all other requirements
                           described in Section 4.2(f)(2) of the Plan are met.

2.       ELIGIBILITY FOR SAFE HARBOR CONTRIBUTIONS. Participants shall be
         ------------------------------------------
eligible to receive Safe Harbor Contributions as follows:

         (a)      Eligibility for Safe Harbor Contributions. All Participants
         shall be entitled to receive an allocation of Safe Harbor Contributions
         for a Plan Year unless the Employer elects otherwise below.

                  (1)      [ ]      Non-Highly Compensated Requirement. If this
                           option is elected, only Participants who are
                           Non-Highly Compensated Employees shall receive an
                           allocation of Safe Harbor Contributions.

3.       PAIRED PLANS. If the Employer has adopted paired plans, the following
         -------------
rule shall apply (check one):

         (a)      [ ]      401(k) Plan. If this option is selected, the Employer
                  shall make the Safe Harbor Contributions to the paired plan
                  that includes the cash or deferred arrangement under section
                  401(k) of the Internal Revenue Code; or

         (b)      [ ]      Identical Elections. If this option is selected, the
                  Employer agrees to make identical elections in each of the
                  Adoption Agreements for the paired plans with respect to the
                  participation requirements and the entry date; provided,
                  however, that the paired plans have identical Plan Years.

Note: If, during a Plan Year and in accordance with Notice 2000-3, an Employer
wishes to amend (i) an Employer Plan to become a Safe Harbor Plan or (ii) an
Employer Plan to suspend Safe Harbor Matching Contributions under a Safe Harbor
Plan , an Employer may so amend the Plan by completing a new Adoption Agreement
with the applicable changes.

<PAGE>

                 STANDARDIZED DEFINED CONTRIBUTION PENSION PLAN
                            ADOPTION AGREEMENT 01-002

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)      Name of Employer Plan:

         This is the__________________________________________________ (the
         "Plan").

         (b)      Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)      Three Digit Employer Plan Number: ________

         (d)      Employer Plan Adoption Date (check one):

                  (1)      [ ]      If the Employer is adopting this Employer
                  Plan as a new plan, the Effective Date is ________.

                  (2)      [ ]      If the Employer is adopting this Employer
                  Plan as an amended and restated version of an existing plan,
                  the Effective Date of the amendment and restatement is
                  ________. The original effective date of the plan was
                  ________.

2.       EMPLOYER
         --------

         (a)      Employer Name:    ______________________________________

                  Address:          ______________________________________
                                    ______________________________________
                                    ______________________________________

                  Contact's Name:   ______________________________________

                  Telephone Number: ______________________________________

                  Facsimile Number: ______________________________________

                  Employer Tax I.D. Number: ______________________________

         (b)      Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

                  (1)      _______________________________________________
                                Print Name                Title

                  (2)      _______________________________________________
                                Print Name                Title

         (c)      Employer's Form of Business (check one):

<PAGE>

                  (1)      [ ]      C Corporation:     ________ (enter date of
                                    incorporation)

                  (2)      [ ]      S Corporation:     ________ (enter date of
                                    incorporation)

                  (3)      [ ]      Partnership

                  (4)      [ ]      Sole Proprietorship

                  (5)      [ ]      Tax-Exempt Entity (as described in section
                                    501(c)(3) of the Internal Revenue Code)

                  (6)      [ ]      Limited Liability Company

                           (A)      [ ]      Taxable as a C Corporation

                           (B)      [ ]      Taxable as a Partnership

                  (7)      [ ]      Other: ______________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ----------------------------

         (a)      Participation Requirements. Eligible Employees can begin
         participation in the Employer Plan after meeting the following
         participation requirements (check one):

                  (1)      [ ]      No age and no service requirements.

                  (2)      [ ]      Eligible Employees must have attained age
                           ________ (not to exceed 21) and completed (check
                           one):

                           (A)      [ ]      ________ months of Service (not to
                                    exceed 12 unless Vesting Schedule A, E or a
                                    more favorable D is selected in Section
                                    5(b); but in no case to exceed 24); or

                           (B)      [ ]      ________ Years of Eligibility
                                    Service (not to exceed 1 unless Vesting
                                    Schedule A, E or a more favorable D is
                                    selected in Section 5(b); but in no case to
                                    exceed 2).

         (b)      Years of Eligibility Service. If Box 3(a)(2)(B) is checked,
         for purposes of determining Years of Eligibility Service (as defined in
         Article 2(74) of the Plan), Hours of Service (as defined in Article
         2(29) of the Plan) shall be calculated as follows (check one):

                  (1)      [ ]      Hourly equivalency. Actual Hours of Service.

                           Note: The hourly equivalency option is available only
                           if the Employer keeps appropriate records of actual
                           hours worked.

                                        2

<PAGE>

                  (2)      [ ]      Daily equivalency. 10 Hours of Service for
                           each day in which at least one Hour of Service is
                           credited.

                  (3)      [ ]      Weekly equivalency. 45 Hours of Service for
                           each week in which at least one Hour of Service is
                           credited.

                  (4)      [ ]      Monthly equivalency. 190 Hours of Service
                           for each month in which at least one Hour of Service
                           is credited.

         (c)      Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
         calculating Years of Eligibility Service, the Employment Year shall be
         the 12-month period beginning on the day on which an Employee performs
         his or her first Hour of Service upon his or her employment or
         reemployment by the Employer and each subsequent 12-month period
         beginning on any anniversary of that day unless the Employer elects
         otherwise below.

                  (1)      [ ]      Subsequent Plan Year Option. If this option
                  is selected, the initial Employment Year shall remain the same
                  as above, but subsequent Employment Years shall be the
                  12-month period beginning on the first day of the first Plan
                  Year which commences prior to the first anniversary of the day
                  on which an Employee performs his or her first Hour of Service
                  upon his or her employment or reemployment by the Employer.

                           Note: If the Subsequent Plan Year Option is selected,
                           an Employee who is credited with 1,000 Hours of
                           Service in both the initial Employment Year and the
                           first Plan Year which commences prior to the first
                           anniversary of the Employee's initial Employment Year
                           will be credited with two (2) Years of Eligibility
                           Service.

         (d)      Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

                  (1)      [ ]      The first day after meeting the
                           participation requirements.

                  (2)      [ ]      The first day of first and seventh month of
                           each Plan Year after meeting the participation
                           requirements.

                  (3)      [ ]      The first day of each month after meeting
                           the participation requirements.

                  (4)      [ ]      The first day of each calendar quarter after
                           meeting the participation requirements.

                                        3

<PAGE>

4.       EMPLOYER CONTRIBUTIONS. The Employer shall make Employer contributions
         -----------------------
in an amount to be allocated among Participants as follows (check one):

         (a)      [ ]      Fixed Allocation Formula. If this option is selected,
                  for each Plan Year, the Employer shall make an Employer
                  contribution on behalf of each Participant in an amount equal
                  to ________ % (not to exceed 25%) of such Participant's
                  Compensation.

         (b)      [ ]      Integrated Allocation Formula. If this option is
                  selected, for each Plan Year, the Employer shall make an
                  Employer contribution on behalf of each Participant in an
                  amount equal to ________ % of such Participant's Compensation
                  PLUS ________ % of each eligible Participant's Compensation in
                  excess of the Integration Level, subject to the limits
                  described in Section 5.2(d)(2) and (3) of the Plan. Note: An
                  Employer who maintains any other Qualified Plan that provides
                  for integrated contributions or benefits for any of the same
                  Participants may not elect to the Integrated Allocation
                  Formula option.

                  (1)      Integration Level. "Integration Level" shall mean the
                           Taxable Wage Base (as defined in Section 5.2(e)(3) of
                           the Plan), unless the Employer elects a lesser amount
                           below.

                           (A)      [ ]      If this option is selected,
                                    Integration Level shall be (check one):

                                    (i)      ________ % (not to exceed 100%) of
                                             the Taxable Wage Base for the Plan
                                             Year; or

                                    (ii)     $ ________ (not to exceed the
                                             Taxable Wage Base).

5.       VESTING.
         --------

         (a)      Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

                  (1)      [ ]      Earlier Normal Retirement Age. If this
                           option is selected, a Participant's Normal Retirement
                           Age shall be age ________ (not less than 55 and not
                           to exceed 65).

         (b)      Vesting Schedule. A Participant who terminates Service prior
         to Normal Retirement Age for reasons other than death or Disability
         shall be entitled to receive the Vested Portion in his or her Employer
         Account. The Vested Portion shall be determined by vesting schedule
         ________ .

                                     Percentage Vested
                                     -----------------
         Years of Vesting Service        A        B        C       D        E
         ----------------------------------------------------------------------

         Less than two                0%       0%       0%       __%     100%

                                        4

<PAGE>

         Two but less than three      100%     20%      0%       __%     100%

         Three but less than four     100%     40%      100%     __%     100%

         Four but less than five      100%     60%      100%     __%     100%

         Five but less than six       100%     80%      100%     __%     100%

         Six or more                  100%     100%     100%     __%     100%

                  Note: If Schedule D is elected, complete the schedule by
                  showing the rate at which a Participant becomes vested.
                  Schedule D must provide for a Vested Portion that is at every
                  point in time equal to or greater than the Vested Portion
                  prescribed under Schedule A, B or C, whichever is selected for
                  comparison.

         (c)      Service for Predecessor Employers. Service shall not include
                                                                   ---
                  service for any predecessor employer --- unless the Employer
                  maintains the plan of such predecessor employer or the
                  Employer elects otherwise below.

                  (1)      [ ]      Service Included. If this option is
                           selected, Service shall include service for the
                           following predecessor employer(s):

                           (A)      ___________________________________

                           (B)      ___________________________________

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         --------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)      Top-Heavy Testing. The Trustee shall determine annually
         whether the Employer Plan is a Top-Heavy Plan, unless the Employer
         elects otherwise below.

                  (1)      [ ]      If this option is selected, the Employer
                           elects to test the Employer Plan itself to determine
                           whether the Employer Plan is a Top-Heavy Plan.

         (b)      Present Value Determination. If the Employer maintains a
         Qualified Defined Benefit Plan, the Employer may elect to determine the
         Present Value of Accrued Benefits as defined in Section 12.1(e) of the
         Plan using the following assumptions:

                  (1)      Interest rate ________ % per annum.

                  (2)      Mortality Table: ________.

                                        5

<PAGE>

7.       COMPENSATION.
         -------------

         (a)      Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

                  (1)      [ ]      Wages, Tips and Other Compensation Box on
                           Form W-2. As defined in Article 2(10)(a)(1) of the
                           Plan.

                  (2)      [ ]      Internal Revenue Code Section 3401(a) Wages.
                           As defined in Article 2(10)(a)(2) of the Plan.

                  (3)      [ ]      415 Safe-Harbor Compensation. As defined in
                           Article 2(10)(a)(3) of the Plan.

         (b)      [ ]      Exclusions from Compensation. If this option is
                  selected, notwithstanding the definition selected above,
                  "Compensation" shall not include reimbursement or other
                  expense allowances, fringe benefits (cash and noncash), moving
                  expenses, deferred compensation and welfare benefits.

8.       PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         ------------------
of the Plan (check one):

         (a)      [ ]      are allowed.

         (b)      [ ]      are not allowed.

9.       DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         -----------------------
Accounts for which a Participant has failed to specify an Investment Option,
amounts forfeited by Participants prior to reallocation and amounts for which
the Employer is responsible for making, an investment election shall be invested
in the following Investment Option (check one):

         (a)      [ ]      Stable Asset Return Fund

         (b)      [ ]      Intermediate Bond Fund

         (c)      [ ]      Balanced Fund

         (d)      [ ]      Value Equity Fund

         (e)      [ ]      Growth Equity Fund

         (f)      [ ]      Index Equity Fund

         (g)      [ ]      Aggressive Equity Fund

                                        6

<PAGE>

         (h)      [ ]      International Equity Fund

         (i)      [ ]      Structured Portfolio Service - Conservative Portfolio

         (j)      [ ]      Structured Portfolio Service - Moderate Portfolio

         (k)      [ ]      Structured Portfolio Service - Aggressive Portfolio

         (l)      [ ]      Other: ___________________________________

10.      PAIRED PLANS.
         ------------

         (a)      Minimum Contribution with Paired Plans. If an Employer
                  maintains this Employer Plan and another Employer Plan by
                  means of a different standardized Adoption Agreement under the
                  Plan or if the Employer also adopts a standardized form of the
                  ABA Member's Defined Benefit Pension Plan as paired plans, the
                  following rule shall apply (check one):

                  (1)      [ ]      Each Paired Plan. If this option is
                           selected, the Employer shall make a Minimum
                           Contribution to both Employer Plans; or

                  (2)      [ ]      Identical Elections. If this option is
                           selected, the Employer agrees to make identical
                           elections in this Adoption Agreement and in
                           ____________________ (enter name of other
                           standardized Adoption Agreement under the Plan) with
                           respect to the participation requirements and the
                           entry date under Section 3.

11.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely in an opinion letter issued by the Internal Revenue Service
as evidence that this Employer Plan is qualified under section 401 of the Code,
except to extent provided in Rev. Proc. 2000-20, 2000-6 I.R.B. 553 and
Announcement 2001-77, 2001-30 I.R.B. An Employer who has ever maintained or who
later adopts any plan (including a welfare benefit fund, as defined in section
419(e) of the Internal Revenue Code, which provides post-retirement medical
benefits allocated to separate accounts for Key Employees, or an individual
medical account, as defined in section 415(l)(2) of the Internal Revenue Code)
in addition to this Employer Plan other than standardized forms of the Plan
and/or the American Bar Association Members Defined Benefit Pension Plan as
paired plans, may not rely on the opinion letter issued by the National Office
of the Internal Revenue Service with respect to the requirements of sections 415
and 416 of the Code. If the Employer who adopts or maintains multiple plans
(other than paired plans) wishes to obtain reliance with respect to the
requirements of sections 415 and 416 of the Code, application for a
determination letter should be made to Employee Plans Determinations of the
Internal Revenue Service. The Employer may not rely on the opinion letter in
certain other circumstances, which are specified in the opinion letter issued
with respect to the Plan, section 6 of the Revenue Procedure 2000-20 and
Announcement 2001-77.

                                        7

<PAGE>

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

12.      SPONSOR INFORMATION
         -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

13.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         ___________________________________
         Signature

         By: _______________________________

         Title: ____________________________

         Date: _____________________________

                                        8

<PAGE>

                               SIMPLE 401(K) PLAN
                            ADOPTION AGREEMENT 01-008

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)      Name of Employer Plan:

         This is the______________________________________________ (the "Plan").

         (b)      Calendar Plan Year.  The Plan Year is the calendar year.

         (c)      Three Digit Employer Plan Number:  ________

         (d)      Employer Plan Adoption Date (check one):

                  (1)      [ ]      If the Employer is adopting this Employer
                  Plan as a new plan, the Effective Date is ________.

                  (2)      [ ]      If the Employer is adopting this Employer
                  Plan as an amended and restated version of an existing plan,
                  the Effective Date of the amendment and restatement is
                  ________. The original effective date of the plan was
                  ________.

         (e)      Number of Employees with Compensation in Excess of $5,000
                  During the Prior Plan Year. ________ (must be less than 100).
                  The Employer agrees to notify ABRA immediately if this number
                  exceeds 100.

2.       EMPLOYER
         --------

         (a)      Employer Name:     ________________________________________

                  Address:           ________________________________________

                  Contact's Name:    ________________________________________

                  Telephone Number:  ________________________________________

                  Facsimile Number:  ________________________________________

                  Employer Tax I.D. Number: _________________________________

         Plan Administrator. The Employer is the Plan Administrator. Please
         provide the names(s) and title(s) of the individual(s) authorized to
         act as, or on behalf or, the Plan Administrator:

<PAGE>

                  (1)      __________________________________________________
                               Print Name                    Title

                  (2)      __________________________________________________
                               Print Name                    Title

         (b)      Employer's Form of Business (check one):

                  (1)      [ ]      C Corporation: ________ (enter date of
                                    incorporation)

                  (2)      [ ]      S Corporation: ________ (enter date of
                                    incorporation)

                  (3)      [ ]      Partnership

                  (4)      [ ]      Sole Proprietorship

                  (5)      [ ]      Tax-Exempt Entity (as described in section
                                    501(c)(3) of the Internal Revenue Code)

                  (6)      [ ]      Limited Liability Company

                                    (A)      [ ]     Taxable as a C Corporation

                                    (B)      [ ]     Taxable as a Partnership

                  (7)      [ ]      Other: ___________________________________

3.       ELIGIBILITY.
         ------------

         (a)      Participation Requirements. Eligible Employees can begin
                  participation in the Employer Plan after meeting the following
                  participation requirements (check one):

                  (1)      [ ]      No age and no service requirements.

                  (2)      [ ]      Eligible Employees must have attained age
                           ________ (not to exceed 21) and completed (check
                           one):

                           (A)      [ ]      ________ months of Service (not to
                                    exceed 12); or

                           (B)      [ ]      ________ Years of Eligibility
                                    Service (not to exceed 1).

         (b)      Years of Eligibility Service. If Box 3(a)(2)(B) is checked,
         for purposes of determining Years of Eligibility Service (as defined in
         Article 2(74) of the Plan), Hours

                                       2

<PAGE>

         of Service (as defined in Article 2(29) of the Plan) shall be
         calculated as follows (check one):

                  (1)      [ ]      Hourly equivalency. Actual Hours of Service.

                           Note: The hourly equivalency option is available only
                           if the Employer keeps appropriate records of actual
                           hours worked.

                  (2)      [ ]      Daily equivalency. 10 Hours of Service for
                           each day in which at least one Hour of Service is
                           credited.

                  (3)      [ ]      Weekly equivalency. 45 Hours of Service for
                           each week in which at least one Hour of Service is
                           credited.

                  (4)      [ ]      Monthly equivalency. 190 Hours of Service
                           for each month in which at least one Hour of Service
                           is credited.

         (c)      Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
         calculating Years of Eligibility Service, the Employment Year shall be
         the 12-month period beginning on the day on which an Employee performs
         his or her first Hour of Service upon his or her employment or
         reemployment by the Employer and each subsequent 12-month period
         beginning on any anniversary of that day unless the Employer elects
         otherwise below.

                  (1)      [ ]      Subsequent Plan Year Option. If this option
                  is selected, the initial Employment Year shall remain the same
                  as above, but subsequent Employment Years shall be the
                  12-month period beginning on the first day of the first Plan
                  Year which commences prior to the first anniversary of the day
                  on which an Employee performs his or her first Hour of Service
                  upon his or her employment or reemployment by the Employer.

                      Note: If the Subsequent Plan Year Option is selected, an
                      Employee who is credited with 1,000 Hours of Service in
                      both the initial Employment Year and the first Plan Year
                      which commences prior to the first anniversary of the
                      Employee's initial Employment Year will be credited with
                      two (2) Years of Eligibility Service.

4.       COMPENSATION. For purposes of the Employer Plan, "Compensation" shall
         -------------
mean wages within the meaning of section 3401(a) of the Internal Revenue Code
for purposes of federal income tax withholding at the source, determined without
regard to rules which limit the remuneration included in wages based on the
nature or location of employment or the services performed, paid or made
available to a Participant during the Plan Year, including any amount that would
have been paid or made available but for an elective deferral (within the
meaning of section 402(g)(3) of the Internal Revenue Code) or deferred
compensation under section 457 of the Internal Revenue Code.

                                       3

<PAGE>

5.       NOTICE AND ELECTIVE PRE-TAX CONTRIBUTIONS. The Employer agrees to
         ------------------------------------------
provide all Participants within a reasonable period of time before the 60th day
prior to the beginning of each Plan Year notice of their ability to make
Elective Contributions in an amount up to ________ % or $ ________ (not to
exceed in the aggregate $6,000) of their Compensation for the Plan Year.

6.       ELECTION, MODIFICATION AND TERMINATION OF CONTRIBUTIONS. Prior to the
         --------------------------------------------------------
beginning of each Plan Year, the Employer agrees to provide at least a 60-day
election period during which time Participants may elect to make Elective
Contributions to the Plan or to modify or terminate a prior election to make
Elective Contributions. The Employer may also elect to provide additional
election periods below.

         (a)      [ ]      Additional Election Periods. If this option is
                  selected, an Employer elects to provide additional 60-day
                  election periods ending on each of the following dates and
                  agrees to provide notice before the beginning of each such
                  additional election period (check any that apply):

                  (1)      [ ]      The first day of first and seventh month of
                           each Plan Year.

                  (2)      [ ]      The first day of each calendar quarter.

                  (3)      [ ]      Other: _____________________________________

7.       EMPLOYER CONTRIBUTIONS. For each Plan Year, the Employer shall make a
         -----------------------
Matching Contribution for each Plan Year on behalf of each Participant equal to
the Participant's Elective Contributions not in excess of 3% of the
Participant's Compensation for the Plan Year unless the Employer elects
otherwise below.

         (a)      [ ]      Nonelective Employer Contribution. If this option is
                  selected, the Employer shall notify each Participant before
                  the beginning of the 60-day period described in Section 6
                  above of the Employer's intention to make a Nonelective
                  Employer Contribution in lieu of a Matching Contribution for
                  the Plan Year on behalf of each Participant who received at
                  least $ ___________ (cannot be greater than $5,000) in
                  Compensation from the Employer equal to 2 % of such
                  Participant's Compensation for the Plan Year.

8.       VESTING. All Participants shall be entitled to receive the entire
         --------
balance of his or her Accounts at all times.

9.       PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         ------------------
of the Plan (check one):

         (a)      [ ]      are allowed.

                                       4

<PAGE>

         (b)      [ ]      are not allowed.

10.      DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         ------------------------
Accounts for which a Participant has failed to specify an Investment Option and
amounts for which the Employer is responsible for making the investment election
shall be invested in the following Investment Option (check one):

         (a)      [ ]      Stable Asset Return Fund

         (b)      [ ]      Intermediate Bond Fund

         (c)      [ ]      Balanced Fund

         (d)      [ ]      Value Equity Fund

         (e)      [ ]      Growth Equity Fund

         (f)      [ ]      Index Equity Fund

         (g)      [ ]      Aggressive Equity Fund

         (h)      [ ]      International Equity Fund

         (i)      [ ]      Structured Portfolio Service - Conservative Portfolio

         (j)      [ ]      Structured Portfolio Service - Moderate Portfolio

         (k)      [ ]      Structured Portfolio Service - Aggressive Portfolio

         (l)      [ ]      Other:  _________________________________________

11.      RELIANCE ON OPINION LETTER
         --------------------------

The Employer represents that no contributions have been made, or benefits
accrued for service, during the year containing this Employer Plan's Effective
Date on behalf of any Eligible Employee under a qualified retirement plan, a
qualified annuity plan, a governmental plan, a tax-sheltered annuity or a
simplified employee pension. The Employer agrees to notify ABRA immediately in
the event the Employer or any Related Employer adopts any such plan or
arrangement after this Employer Plan's Effective Date pursuant to which
contribution are to be made or benefits accrued, on behalf of any Eligible
Employee.

An Employer may rely in an opinion letter issued by the Internal Revenue Service
as evidence that this Employer Plan is qualified under section 401 of the Code,
except to extent provided in Rev. Proc. 2000-20, 2000-6 I.R.B. 553 and
Announcement 2001-77, 2001-30 I.R.B. An

                                       5

<PAGE>

Employer who has ever maintained or who later adopts any plan (including a
welfare benefit fund, as defined in section 419(e) of the Internal Revenue Code,
which provides post-retirement medical benefits allocated to separate accounts
for Key Employees, or an individual medical account, as defined in section
415(l)(2) of the Internal Revenue Code) in addition to this Employer Plan other
than standardized forms of the Plan and/or the American Bar Association Members
Defined Benefit Pension Plan as paired plans, may not rely on the opinion letter
issued by the National Office of the Internal Revenue Service with respect to
the requirements of sections 415 and 416 of the Code. If the Employer who adopts
or maintains multiple plans (other than paired plans) wishes to obtain reliance
with respect to the requirements of sections 415 and 416 of the Code,
application for a determination letter should be made to Employee Plans
Determinations of the Internal Revenue Service. The Employer may not rely on the
opinion letter in certain other circumstances, which are specified in the
opinion letter issued with respect to the Plan, section 6 of the Revenue
Procedure 2000-20 and Announcement 2001-77.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

12.      SPONSOR INFORMATION
         -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

13.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

                                       6

<PAGE>

         _____________________________________________________
         Signature

         By: _________________________________________________

         Title: ______________________________________________

         Date:  ______________________________________________

                                       7

<PAGE>

                   STANDARDIZED SIMPLIFIED PROFIT SHARING PLAN
                            ADOPTION AGREEMENT 01-003

1.       EMPLOYER PLAN INFORMATION
         -------------------------

         (a)      Name of Employer Plan:

         This is the______________________________________________ (the "Plan").

         (b)      Employer Plan Year End. The end of the Plan Year is: ____/____
         (enter the last day and month of the Employer's fiscal year).

         (c)      Three Digit Employer Plan Number:  ________

         (d)      Employer Plan Adoption Date (check one):

                  (1)      [ ]      If the Employer is adopting this Employer
                  Plan as a new plan, the Effective Date is ________.

                  (2)      [ ]      If the Employer is adopting this Employer
                  Plan as an amended and restated version of an existing plan,
                  the Effective Date of the amendment and restatement is
                  ________. The original effective date of the plan was
                  ________.

2.       EMPLOYER
         --------

         (a)      Employer Name:     _________________________________________

                  Address:           _________________________________________
                                     _________________________________________
                                     _________________________________________

                  Contact's Name:    _________________________________________

                  Telephone Number:  _________________________________________

                  Facsimile Number:  _________________________________________

                  Employer Tax I.D. Number:  _________________________________

         (b)      Plan Administrator. The Employer is the Plan Administrator.
         Please provide the names(s) and title(s) of the individual(s)
         authorized to act as, or on behalf or, the Plan Administrator:

                  (1)      ___________________________________________
                              Print Name                  Title

                  (2)      ___________________________________________
                              Print Name                  Title

<PAGE>

         (c)      Employer's Form of Business (check one):

                  (1)      [ ]      C Corporation: ________ (enter date of
                                    incorporation)

                  (2)      [ ]      S Corporation: ________ (enter date of
                                    incorporation)

                  (3)      [ ]      Partnership

                  (4)      [ ]      Sole Proprietorship

                  (5)      [ ]      Tax-Exempt Entity (as described in section
                                    501(c)(3) of the Internal Revenue Code)

                  (6)      [ ]      Limited Liability Company

                           (A)      [ ]      Taxable as a C Corporation

                           (B)      [ ]      Taxable as a Partnership

                  (7)      [ ]      Other:  _____________________________

3.       ELIGIBILITY AND ENTRY DATES.
         ----------------------------

         (a)      Participation Requirements. Eligible Employees can begin
                  participation in the Employer Plan after meeting the following
                  participation requirements (check one):

                  (1)      [ ]      No age and no service requirements.

                  (2)      [ ]      Eligible Employees must have attained age
                           ________ (not to exceed 21) and completed (check
                           one):

                           (A)      [ ]      ________ months of Service (not to
                                    exceed 12 unless Vesting Schedule A, E or a
                                    more favorable D is selected in Section
                                    5(b); but in no case to exceed 24); or

                           (B)      [ ]      ________ Years of Eligibility
                                    Service (not to exceed 1 unless Vesting
                                    Schedule A, E or a more favorable D is
                                    selected in Section 5(b); but in no case to
                                    exceed 2).

         (b)      Years of Eligibility Service. If Box 3(a)(2)(B) is checked,
         for purposes of determining Years of Eligibility Service (as defined in
         Article 2(74) of the Plan), Hours of Service (as defined in Article
         2(29) of the Plan) shall be calculated as follows (check one):

                                       2

<PAGE>

                  (1)      [ ]      Hourly equivalency. Actual Hours of Service.

                           Note: The hourly equivalency option is available only
                           if the Employer keeps appropriate records of actual
                           hours worked.

                  (2)      [ ]      Daily equivalency. 10 Hours of Service for
                           each day in which at least one Hour of Service is
                           credited.

                  (3)      [ ]      Weekly equivalency. 45 Hours of Service for
                           each week in which at least one Hour of Service is
                           credited.

                  (4)      [ ]      Monthly equivalency. 190 Hours of Service
                           for each month in which at least one Hour of Service
                           is credited.

         (c)      Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
         calculating Years of Eligibility Service, the Employment Year shall be
         the 12-month period beginning on the day on which an Employee performs
         his or her first Hour of Service upon his or her employment or
         reemployment by the Employer and each subsequent 12-month period
         beginning on any anniversary of that day unless the Employer elects
         otherwise below.

                  (1)      [ ]      Subsequent Plan Year Option. If this option
                  is selected, the initial Employment Year shall remain the same
                  as above, but subsequent Employment Years shall be the
                  12-month period beginning on the first day of the first Plan
                  Year which commences prior to the first anniversary of the day
                  on which an Employee performs his or her first Hour of Service
                  upon his or her employment or reemployment by the Employer.

                           Note: If the Subsequent Plan Year Option is selected,
                           an Employee who is credited with 1,000 Hours of
                           Service in both the initial Employment Year and the
                           first Plan Year which commences prior to the first
                           anniversary of the Employee's initial Employment Year
                           will be credited with two (2) Years of Eligibility
                           Service.

         (d)      Entry Dates. Eligible Employees who satisfy the participation
         requirements above shall become Participants on any following Entry
         Date. Entry Date shall mean (check one):

                  (1)      [ ]      The first day after meeting the
                           participation requirements.

                  (2)      [ ]      The first day of first and seventh month of
                           each Plan Year after meeting the participation
                           requirements.

                  (3)      [ ]      The first day of each month after meeting
                           the participation requirements.

                                       3

<PAGE>

                  (4)      [ ]      The first day of each calendar quarter after
                           meeting the participation requirements.

4.       EMPLOYER CONTRIBUTIONS. The Employer may, in its sole discretion, elect
         -----------------------
to make Employer contributions for any Plan Year, and such Employer
contributions shall be allocated to all Participants who are either credited
with at least 501 Hours of Service or are employed by the Employer on the last
day of the Plan Year as follows (check one):

         (a)      [ ]      Non-integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated to
                  eligible Participants in the proportion that each such
                  Participant's Compensation for the Plan Year bears to the
                  total Compensation of all such Participants for the Plan Year.

         (b)      [ ]      Integrated Allocation Formula. If this option is
                  selected, Employer contributions shall be allocated first to
                  eligible Participants in the proportion that each such
                  Participant's Compensation in excess of the Integration Level
                  for the Plan Year bears to the total Compensation in excess of
                  the Integration Level of all such Participants and then to
                  eligible Participants in the proportion that the sum of each
                  Participant's total Compensation plus Compensation in excess
                  of the Integration Level bears to the sum of the total
                  Compensation plus Compensation in excess of the Integration
                  Level for all Participants for the Plan Year, all subject to
                  the limits described in Section 5.2(d)(2) and (3) of the Plan.
                  Note: An Employer who maintains any other Qualified Plan that
                  provides for integrated contributions or benefits for any of
                  the same Participants may not elect to the Integrated
                  Allocation Formula option.

                  (1)      Integration Level. "Integration Level" shall mean the
                           Taxable Wage Base (as defined in Section 5.2(e)(3) of
                           the Plan), unless the Employer elects a lesser amount
                           below.

                           (A)      [ ]      If this option is selected,
                                    Integration Level shall be (check one):

                                    (i)      ________ % (not to exceed 100%) of
                                             the Taxable Wage Base for the Plan
                                             Year; or

                                    (ii)     $ ________ (not to exceed the
                                             Taxable Wage Base).

5.       VESTING.
         --------

         (a)     Normal Retirement Age of 65. For purposes of determining a
         Participant's entitlement to the entire balance of his or her Accounts,
         a Participant's Normal Retirement Age shall be age 65 unless the
         Employer elects otherwise below.

                                       4

<PAGE>

                  (1)      [ ]      Earlier Normal Retirement Age. If this
                           option is selected, a Participant's Normal Retirement
                           Age shall be age ________ (not less than 55 and not
                           to exceed 65).

         (b)      Vesting Schedule. A Participant who terminates Service prior
         to Normal Retirement Age for reasons other than death or Disability
         shall be entitled to receive the Vested Portion in his or her Matching
         Contribution Account and/or Employer Account. The Vested Portion shall
         be determined by vesting schedule ________ .
<TABLE>
<CAPTION>

                                               Percentage Vested
                                               -----------------
         Years of Vesting Service         A          B          C         D          E
         -------------------------------------------------------------------------------
<S>                                    <C>        <C>        <C>        <C>       <C>
         Less than two                 0%         0%         0%         __%       100%

         Two but less than three       100%       20%        0%         __%       100%

         Three but less than four      100%       40%        100%       __%       100%

         Four but less than five       100%       60%        100%       __%       100%

         Five but less than six        100%       80%        100%       __%       100%

         Six or more                   100%       100%       100%       __%       100%
</TABLE>

                  Note: If Schedule D is elected, complete the schedule by
                  showing the rate at which a Participant becomes vested.
                  Schedule D must provide for a Vested Portion that is at every
                  point in time equal to or greater than the Vested Portion
                  prescribed under Schedule A, B or C, whichever is selected for
                  comparison.

         (c)      Service for Predecessor Employers. Service shall not include
                                                                   ---
                  service for any predecessor employer unless the Employer
                  maintains the plan of such predecessor employer or the
                  Employer elects otherwise below.

                  (1)      [ ]      Service Included. If this option is
                           selected, Service shall include service for the
                           following predecessor employer(s):

                           (A)      ____________________________________

                           (B)      ____________________________________

         (d)      [ ]      Application of Forfeitures. Amount forfeited by
         Participants shall be (check one):

                  (1)      [ ]      Applied to reduce Employer contributions.

                  (2)      [ ]      Reallocated among eligible Participants.

                                       5

<PAGE>

6.       TOP HEAVY PROVISIONS. The Employer Plan shall be subject to the
         ---------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if any,
for which the Employer Plan is a Top-Heavy Plan.

         (a)      Top-Heavy Testing. The Trustee shall determine annually
         whether the Employer Plan is a Top-Heavy Plan, unless the Employer
         elects otherwise below.

                  (1)      [ ]      If this option is selected, the Employer
                           elects to test the Employer Plan itself to determine
                           whether the Employer Plan is a Top-Heavy Plan.

         (b)      Present Value Determination. If the Employer maintains a
         standardized form of the ABA Member's Defined Benefit Pension Plan, the
         Employer may elect to determine the Present Value of Accrued Benefits
         as defined in Section 12.1(e) of the Plan using the following
         assumptions:

                  (1)      Interest rate ________ % per annum.

                  (2)      Mortality Table: ________.

7.       COMPENSATION.
         -------------

         (a)      Definition of Compensation. For purposes of the Employer Plan,
         "Compensation" (as defined in Article 2(10) of the Plan) shall mean
         (except as otherwise specifically provided in the Plan) (check one):

                  (1)      [ ]      Wages, Tips and Other Compensation Box on
                           Form W-2. As defined in Article 2(10)(a)(1) of the
                           Plan.

                  (2)      [ ]      Internal Revenue Code Section 3401(a) Wages.
                           As defined in Article 2(10)(a)(2) of the Plan.

                  (3)      [ ]      415 Safe-Harbor Compensation. As defined in
                           Article 2(10)(a)(3) of the Plan.

         (b)      [ ]      Exclusions from Compensation. If this option is
                  selected, notwithstanding the definition selected above,
                  "Compensation" shall not include reimbursement or other
                  expense allowances, fringe benefits (cash and noncash), moving
                  expenses, deferred compensation and welfare benefits.

8.       PARTICIPANT LOANS. Participants loans made in accordance with Article 7
         ------------------
of the Plan (check one):

         (a)      [ ]      are allowed.

         (b)      [ ]      are not allowed.

                                       6

<PAGE>

9.       IN-SERVICE WITHDRAWALS. Participants may make withdrawals prior to
         -----------------------
termination of employment in accordance with Article 7 of the Plan under the
following circumstances (check all that apply):

         (a)      [ ]      Hardship Withdrawals. If this option is selected,
                  Participants may apply to withdraw from their Employer Account
                  an amount required to satisfy a hardship in accordance with
                  Section 7.2 of the Plan.

         (b)      Age 59 1/2 Withdrawal. Participant may elect to receive a
         distribution of the Vested Portion of their Employer Account upon
         attaining age 59 1/2 unless the Employer elects to permit such
         withdrawals earlier below.

                  (1)      [ ]      Prior to Age 59 1/2 Election. If this option
                           is selected, Participants may elect to receive a
                           distribution of the Vested Portion of their Employer
                           Account earlier upon attainment of age ________ (not
                           earlier than age 55).

10.      DEFAULT INVESTMENT FUND. Amounts contributed to a Participant's
         ------------------------
Accounts for which a Participant has failed to specify an Investment Option,
amounts forfeited by Participants prior to reallocation and amounts for which
the Employer is responsible for making, an investment election shall be invested
in the following Investment Option (check one):

         (a)      [ ]      Stable Asset Return Fund

         (b)      [ ]      Intermediate Bond Fund

         (c)      [ ]      Balanced Fund

         (d)      [ ]      Value Equity Fund

         (e)      [ ]      Growth Equity Fund

         (f)      [ ]      Index Equity Fund

         (g)      [ ]      Aggressive Equity Fund

         (h)      [ ]      International Equity Fund

         (i)      [ ]      Structured Portfolio Service - Conservative Portfolio

         (j)      [ ]      Structured Portfolio Service - Moderate Portfolio

         (k)      [ ]      Structured Portfolio Service - Aggressive Portfolio

                                       7

<PAGE>

         (l)      [ ]      Other: _________________________________________

11.      PAIRED PLANS.
         ------------

         (a)      Minimum Contribution with Paired Plans. If an Employer
                  maintains this Employer Plan and another Employer Plan by
                  means of a different standardized Adoption Agreement under the
                  Plan or if the Employer also adopts a standardized form of the
                  ABA Member's Defined Benefit Pension Plan as paired plans, the
                  following rule shall apply (check one):

                  (1)      [ ]      Each Paired Plan. If this option is
                           selected, the Employer shall make a Minimum
                           Contribution to both Employer Plans; or

                  (2)      [ ]      Identical Elections. If this option is
                           selected, the Employer agrees to make identical
                           elections in this Adoption Agreement and in
                           __________________ (enter name of other standardized
                           Adoption Agreement under the Plan) with respect to
                           the participation requirements and the entry date
                           under Section 3.

12.      RELIANCE ON OPINION LETTER
         --------------------------

An Employer may rely in an opinion letter issued by the Internal Revenue Service
as evidence that this Employer Plan is qualified under section 401 of the Code,
except to extent provided in Rev. Proc. 2000-20, 2000-6 I.R.B. 553 and
Announcement 2001-77, 2001-30 I.R.B. An Employer who has ever maintained or who
later adopts any plan (including a welfare benefit fund, as defined in section
419(e) of the Internal Revenue Code, which provides post-retirement medical
benefits allocated to separate accounts for Key Employees, or an individual
medical account, as defined in section 415(l)(2) of the Internal Revenue Code)
in addition to this Employer Plan other than standardized forms of the Plan
and/or the American Bar Association Members Defined Benefit Pension Plan as
paired plans, may not rely on the opinion letter issued by the National Office
of the Internal Revenue Service with respect to the requirements of sections 415
and 416 of the Code. If the Employer who adopts or maintains multiple plans
(other than paired plans) wishes to obtain reliance with respect to the
requirements of sections 415 and 416 of the Code, application for a
determination letter should be made to Employee Plans Determinations of the
Internal Revenue Service. The Employer may not rely on the opinion letter in
certain other circumstances, which are specified in the opinion letter issued
with respect to the Plan, section 6 of the Revenue Procedure 2000-20 and
Announcement 2001-77.

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

                                       8

<PAGE>

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

13.      SPONSOR INFORMATION
         -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

14.      SIGNATURE
         ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

         _____________________________________________
         Signature

         By:  ________________________________________

         Title: ______________________________________

         Date:  ______________________________________

                                       9

<PAGE>
                    STANDARDIZED TARGET BENEFIT PENSION PLAN
                            ADOPTION AGREEMENT 01-006

1.    EMPLOYER PLAN INFORMATION
      -------------------------

      (a)   Name of Employer Plan:

      This is the__________________________________________________ (the
      "Plan").

      (b)   Employer Plan Year End. The end of the Plan Year is: ____/____
      (enter the last day and month of the Employer's fiscal year).

      (c)   Three Digit Employer Plan Number: ________

      (d)   Employer Plan Adoption Date (check one):

            (1)  [_]  If the Employer is adopting this Employer Plan as a new
            plan, the Effective Date is ________.

            (2)  [ ]  If the Employer is adopting this Employer Plan as an
            amended and restated version of an existing plan, the Effective Date
            of the amendment and restatement is ________. The original effective
            date of the plan was ________.

2.    EMPLOYER
      --------

      (a)   Employer Name:      ________________________________________

            Address:            ________________________________________
                                ________________________________________
                                ________________________________________

            Contact's Name:     ________________________________________

            Telephone Number:   ________________________________________

            Facsimile Number:   ________________________________________

            Employer Tax I.D. Number: __________________________________

      (b)   Plan Administrator. The Employer is the Plan Administrator. Please
      provide the names(s) and title(s) of the individual(s) authorized to act
      as, or on behalf or, the Plan Administrator:

            (1)  _______________________________________________________
                             Print Name                 Title

            (2)  _______________________________________________________
                             Print Name                 Title

      (c)   Employer's Form of Business (check one):

<PAGE>

            (1)  [ ]  C Corporation: ________ (enter date of incorporation)

            (2)  [ ]  S Corporation: ________ (enter date of incorporation)

            (3)  [ ]  Partnership

            (4)  [ ]  Sole Proprietorship

            (5)  [ ]  Tax-Exempt Entity (as described in section 501(c)(3) of
                      the Internal Revenue Code)

            (6)  [ ]  Limited Liability Company

                 (A)  [ ] Taxable as a C Corporation

                 (B)  [ ] Taxable as a Partnership

            (7)  [ ]  Other:__________________________

3.    ELIGIBILITY AND ENTRY DATES.
      ----------------------------

      (a)   Participation Requirements. Eligible Employees can begin
      participation in the Employer Plan after meeting the following
      participation requirements (check one):

            (1)  [ ]  No age and no service requirements.

            (2)  [ ]  Eligible Employees must have attained age ________ (not to
                 exceed 21) and completed (check one):

            (3)  [ ]  ________ months of Service (not to exceed 12 unless
                 Vesting Schedule A, E or a more favorable D is selected in
                 Section 5(b); but in no case to exceed 24); or

            (4)  [ ]  ________ Years of Eligibility Service (not to exceed
                 1 unless Vesting Schedule A, E or a more favorable D is
                 selected in Section 5(b); but in no case to exceed 2).

      (b)   Years of Eligibility Service. If Box 3(a)(2)(B) is checked, for
      purposes of determining Years of Eligibility Service (as defined in
      Article 2(74) of the Plan), Hours of Service (as defined in Article 2(29)
      of the Plan) shall be calculated as follows (check one):

            (1)  [ ]  Hourly equivalency.  Actual Hours of Service.

                 Note: The hourly equivalency option is available only if the
                 Employer keeps appropriate records of actual hours worked.

                                       2

<PAGE>

            (2)  [ ]  Daily equivalency. 10 Hours of Service for each day in
                 which at least one Hour of Service is credited.

            (3)  [ ]  Weekly equivalency. 45 Hours of Service for each week in
                 which at least one Hour of Service is credited.

            (4)  [ ]  Monthly equivalency. 190 Hours of Service for each month
                 in which at least one Hour of Service is credited.

      (c)   Employment Year. If Box 3(a)(2)(B) is checked, for purposes of
      calculating Years of Eligibility Service, the Employment Year shall be the
      12-month period beginning on the day on which an Employee performs his or
      her first Hour of Service upon his or her employment or reemployment by
      the Employer and each subsequent 12-month period beginning on any
      anniversary of that day unless the Employer elects otherwise below.

            (1)  [ ] Subsequent Plan Year Option. If this option is selected,
            the initial Employment Year shall remain the same as above, but
            subsequent Employment Years shall be the 12-month period beginning
            on the first day of the first Plan Year which commences prior to the
            first anniversary of the day on which an Employee performs his or
            her first Hour of Service upon his or her employment or reemployment
            by the Employer.

                 Note: If the Subsequent Plan Year Option is selected, an
                 Employee who is credited with 1,000 Hours of Service in both
                 the initial Employment Year and the first Plan Year which
                 commences prior to the first anniversary of the Employee's
                 initial Employment Year will be credited with two (2) Years of
                 Eligibility Service.

      (d)   Entry Dates. Eligible Employees who satisfy the participation
      requirements above shall become Participants on any following Entry Date.
      Entry Date shall mean (check one):

            (1)  [ ]  The first day after meeting the participation
                      requirements.

            (2)  [ ]  The first day of first and seventh month of each Plan Year
                 after meeting the participation requirements.

            (3)  [ ]  The first day of each month after meeting the
                 participation requirements.

            (4)  [ ]  The first day of each calendar quarter after meeting the
                 participation requirements.

4.    BENEFIT FORMULA AND EMPLOYER CONTRIBUTIONS. The Employer shall make
      ------------------------------------------
Employer contributions on behalf of each eligible Participant in accordance with
the benefit formula selected by the Employer under (a) or (b) below (check one
selection in either

                                       3

<PAGE>

(a) or (b)). The contribution calculation process in (c) below and the rules and
definitions in (d) below will apply and the Current Stated Benefit under each
formula will be expressed in a benefit payable annually in the form of a Life
Annuity beginning at Normal Retirement Age:

      (a)   Fixed Benefit Formulas. For each Plan Year, the Employer shall make
            an Employer contribution on behalf of each Participant in an amount
            to be determined in accordance with the following formula elected by
            the Employer:

            (1)  [ ]  Unit Benefit. A Current Stated Benefit equal to ______% of
                 Average Compensation, multiplied by the Participant's total
                 Years of Projected Participation up to a maximum of ______ (no
                 less than 25) years. The first day of the first Plan Year taken
                 into account under this stated benefit formula will be
                 _________.

            (2)  [ ]  Flat Benefit. A Current Stated Benefit equal to ______% of
                 Average Compensation, reduced pro rata for the Participant's
                 total Years of Projected Participation that are less than 25.

            (3)  [ ]  Step-Rate Unit Benefit. A Current Stated Benefit equal to
                 ______% of Average Compensation (R1) per year for the first
                 ______ years (Y) of the Participant's total Years of Projected
                 Participation, plus ______% of Average Compensation (R2) per
                 year for the next ______ years of the Participant's total Years
                 of Projected Participation (such that the total Years of
                 Projected Participation taken into account under R1 and R2 is
                 not less than 33). If Y is less than 33, R2 will not be less
                 than:

                                   (R1)(25-Y)
                                   ----------
                                      33-Y

                 (but not less than 0), and will not be greater than:

                                   (R1)(44-Y)
                                   ----------
                                      33-Y

      (b)   Integrated Benefit Formulas. For each Plan Year, the Employer shall
            make an Employer contribution on behalf of each Participant in an
            amount to be determined in accordance with the formula under (1),
            (2) or (3) below as elected by the Employer. In addition, the
            Employer must elect below (i) the Integration Level to be used by
            the Employer Plan and (ii) the Plan Year to be used to determine
            Covered Compensation under the Integration Level.

            Note: An Employer who maintains any other Qualified Plan that
            provides for integrated contributions or benefits for any of the
            same Participants may not elect an Integrated Benefit Formula
            option.

                                       4

<PAGE>

            (1)  [ ]  Integrated Unit Benefit. A Current Stated Benefit equal to
                 ______% (the "base benefit percentage") of Average Compensation
                 up to the Integration Level for the Plan Year, multiplied by
                 the Participant's total Years of Projected Participation; plus
                 ______% (the "excess benefit percentage") of Average
                 Compensation in excess of the Integration Level for the Plan
                 Year, multiplied by the Participant's total Years of Projected
                 Participation. The maximum number of total Years of Projected
                 Participation taken into account under this benefit formula
                 shall be the lesser of __________ (not less than 25 nor more
                 than 35) or the Cumulative Permitted Disparity Limit which
                 shall be 35 minus:

                 (A)  The number of years the Participant benefited or is
                      treated as having benefited under the Employer Plan prior
                      to the Participant's first Year of Projected
                      Participation, and

                 (B)  The number of years credited to the Participant for
                      allocation or accrual purposes under one or more Qualified
                      Plans or simplified employee pension plans (whether or not
                      terminated) ever maintained by the Employer (other than
                      years counted in (i) or counted toward a Participant's
                      total Years of Projected Participation). For purposes of
                      determining the participant's Cumulative Permitted
                      Disparity Limit, all years ending in the same calendar
                      year are treated as the same year.

            (2)  [ ]  Integrated Flat Benefit. A Current Stated Benefit equal to
                 ______% (the "base benefit percentage") of Average Compensation
                 up to the Integration Level for the Plan Year; plus ______%
                 (the "excess benefit percentage") of Average Compensation in
                 excess of the Integration Level for the Plan Year. For a
                 Participant with less than 35 total Years of Projected
                 Participation, the base benefit percentage and the excess
                 benefit percentage shall be reduced by being multiplied by a
                 fraction, the numerator of which is the Participant's total
                 Years of Projected Participation, and the denominator of which
                 is 35. In addition, if the number of the Participant's
                 "cumulative disparity years" exceeds 35, the excess benefit
                 percentage shall be further reduced as provided below. A
                 Participant's "cumulative disparity years" consist of the sum
                 of (1) the Participant's total Years of Projected
                 Participation, (2) the number of years the Participant
                 benefited or is treated as having benefited under the Employer
                 Plan prior to the Participant's first Year of Projected
                 Participation, and (3) the number of years credited to the
                 Participant for allocation or accrual purposes under one or
                 more Qualified Plans or simplified employee pension plans
                 (whether or not terminated) ever maintained by the Employer
                 (other than years counted in (1) or (2)). If this cumulative
                 permitted disparity reduction applies, the excess benefit
                 percentage shall be further reduced as follows:

                                       5

<PAGE>

                 (A)  Subtract the Participant's base benefit percentage from
                      the Participant's excess benefit percentage (after any
                      modification made as described above for a Participant
                      with less than 35 total Years of Projected Participation).

                 (B)  Multiply the result in (i) by a fraction (not less than
                      0), the numerator of which is 35 minus the sum of the
                      years in (2) and (3) above, and the denominator of which
                      is 35.

                 (C)  The Participant's excess benefit percentage is equal to
                      the sum of the result in (ii) and the Participant's base
                      benefit percentage, as otherwise modified.

            (3)  [ ]  Integrated Step-Rate Unit Benefit. Integrated Step-Rate
                 Unit Benefit. A Current Stated Benefit equal to the sum of the
                 following two parts:

                 Part One: ______% (the "base benefit percentage") of Average
                 Compensation up to the Integration Level for the Plan Year,
                 multiplied by the Participant's total Years of Projected
                 Participation up to ______ years; plus ______% (the "excess
                 benefit percentage") of Average Compensation in excess of the
                 Integration Level for the Plan Year, multiplied by the
                 Participant's total Years of Projected Participation up to
                 ______ years.

                 Part Two: ______% (the "base benefit percentage") of Average
                 Compensation up to the Integration Level for the Plan Year,
                 multiplied by the Participant's total Years of Projected
                 Participation less the total Years of Projected Participation
                 taken into account under Part One; plus ______% (the "excess
                 benefit percentage") of Average Compensation in excess of the
                 Integration Level for the Plan Year, multiplied by the
                 Participant's total Years of Projected Participation less the
                 total Years of Projected Participation taken into account under
                 Part One.

                 The maximum number of Years of Projected Participation under
                 each portion of this formula shall not exceed the lesser of 35
                 or the Cumulative Permitted Disparity Limit.

            "Integration Level" for each Plan Year and for each Participant
            means an amount equal to equal to the following selection as elected
            by the Employer.

                 (A)  [ ]  If this option is selected, Integration Level shall
                      be the Participant's Covered Compensation for the Plan
                      Year.

                 (B)  [ ]  the greater of $10,000 or one-half of the Covered
                      Compensation of any individual who attains Social Security

                                       6

<PAGE>

                      Retirement Age during the calendar year in which the Plan
                      Year begins.

                 (C)  [ ]  $__________ (a single dollar amount not to exceed the
                      greater of $10,000 or one-half of Covered Compensation of
                      any individual who attains Social Security Retirement Age
                      during the calendar year in which the Plan begins).

                 (D)  [ ]  $__________ (a single dollar amount that exceeds the
                      greater of $10,000 or one-half of Covered Compensation of
                      any individual who attains Social Security Retirement Age
                      during the calendar year in which the Plan Year begins,
                      but not to exceed the greater of $25,450 or 150% of the
                      Covered Compensation of an individual attaining Social
                      Security Retirement Age in the current Plan Year).

                 (E)  [ ]  a uniform percentage equal to ______% (greater than
                      100% but not greater than 150%) of each Participant's
                      Covered Compensation for the current Plan Year, but in no
                      event in excess of the Taxable Wage Base.

            "Covered Compensation" means, with respect to a particular
            Participant for a particular Plan Year, the average (without
            indexing) of the Taxable Wage Bases in effect for each calendar year
            during the 35-year period ending with the last day of the calendar
            year in which the Participant attains (or will attain) Social
            Security Retirement Age. No increase in Covered Compensation will
            decrease a Participant's Stated Benefit.

            In determining a Participant's Covered Compensation for a Plan Year,
            the Taxable Wage Base in effect for the current Plan Year and any
            subsequent Plan Year will be assumed to be the same as the Taxable
            Wage Base in effect as of the beginning of the Plan Year for which
            the determination is being made. Covered Compensation will be
            determined based on the following year:

                 (A)  [ ]  Current Plan Year, or

                 (B)  [ ]  _____________ Plan Year. The Employer may specify a
                      Plan Year earlier than the current Plan Year, provided
                      that the earlier Plan Year is the same for all
                      Participants and is not earlier than the later of (i) the
                      Plan Year that begins five years before the current Plan
                      Year and (ii) the Plan Year beginning in 1989. If the
                      specified Plan Year is more than five years before the
                      current Plan Year, Covered Compensation will be that
                      determined under the Covered Compensation table for the
                      Plan Year five years before the current Plan Year.

            A Participant's Covered Compensation for a Plan Year before the
            35-year period ending with the last day of the calendar year in
            which the Participant attains

                                       7

<PAGE>

            Social Security Retirement Age is the Taxable Wage Base in effect as
            of the beginning of the Plan Year. A Participant's Covered
            Compensation for a Plan Year after such 35-year period is the
            Participant's Covered Compensation for the Plan Year during which
            the 35-year period ends.

            (4)  Additional Rules regarding Integration.

                 (A)  Under each of the integrated formulas in this item 4(b)
                      (including both parts of the Integrated Step-Rate Unit
                      Benefit formula above), the excess benefit percentage
                      shall not exceed the base benefit percentage by more than
                      the "maximum excess allowance". As to each formula for any
                      Year of Benefit Service, the "maximum excess allowance" is
                      the lesser of (a) the base benefit percentage or (b) the
                      applicable factor determined from Table I (and multiplied
                      by 35 in the case of the Integrated Flat Benefit formula).
                      The applicable factor in Table I is based on Normal
                      Retirement Age and the Integration Level.

                 (B)  The integrated benefit formulas above are subject to the
                      "overall permitted disparity limit" in this paragraph. For
                      any Plan Year as to which this Employer Plan benefits any
                      Participant who also benefits under another Qualified Plan
                      or simplified employee pension plan of the Employer that
                      provides for permitted disparity (or that imputes
                      permitted disparity), the Current Stated Benefit for all
                      Participants under this Employer Plan shall equal the
                      excess benefit percentage (as otherwise adjusted under
                      this Part IV) multiplied by the Participant's total
                      Average Compensation and either (i) prorated for Years of
                      Projected Participation less than 35, in the case of the
                      Integrated Flat Benefit formula, or (ii) multiplied by the
                      Participant's total Years of Projected Participation up to
                      the maximum total Years of Projected Participation taken
                      into account in the Integrated Unit Benefit formula or the
                      Integrated Step-Rate Unit Benefit formula, whichever may
                      apply. If this paragraph applies, the Employer Plan shall
                      have a Fresh-Start Date on the last day of the Plan Year
                      preceding the Plan Year in which this paragraph first
                      applies. In addition, if in any subsequent Plan Year the
                      Employer Plan no longer benefits any Participant who also
                      benefits under another Qualified Plan or simplified
                      employee pension plan of the Employer that provides for
                      permitted disparity (or that imputes permitted disparity),
                      the Employer Plan shall have a Fresh-Start Date on the
                      last day of the Plan Year preceding the Plan Year in which
                      this paragraph no longer applies.

      (c)   Annual Employer Contribution. For each Plan Year the Employer shall
            contribute for each Participant who is eligible for such a
            contribution an amount intended to fund the Participant's Stated
            Benefit and calculated in accordance with this Section 4(c) and the
            tables of actuarial factors attached to this Adoption Agreement. The
            Employer contribution made on behalf of eligible Participants

                                       8

<PAGE>

            under this Part IV for a particular Plan Year shall be credited to
            the appropriate Participants' Employer Accounts.

            To determine the annual Employer contribution necessary to fund the
            Stated Benefit, the interest rate shall be:

                      [ ] 7-1/2%           [ ]  8%           [ ] 8-1/2%

            The calculation process, which shall be conducted as of the last day
            of the Plan Year and on the basis of both the Participant's age on
            his or her most recent birthday and the Interest Rate in effect on
            the last day of the prior Plan Year, is as follows:

            Step One: If the Participant has not yet reached Normal Retirement
            Age, determine the present value of the Stated Benefit by
            multiplying the Stated Benefit by the factor that is the product of
            (i) the applicable factor in Table II and (ii) the applicable factor
            in Table IV. If the Participant is at or beyond Normal Retirement
            Age, determine such present value by multiplying the Stated Benefit
            by the applicable factor in Table V corresponding to that Normal
            Retirement Age.

            Step Two:  Calculate the excess,  if any, of the amount determined
            in Step One over the  "theoretical  reserve",  which is determined
            as follows:

                 (A)  Participant's theoretical reserve as of the last day of
                      the first Plan Year in which the Participant participates
                      in the Employer Plan, and as of the last day of the first
                      Plan Year after any Plan Year in which the Employer Plan
                      either did not satisfy the safe harbor in Regulations
                      Section 1.401(a)(4)-8(b)(3) or was not a prior safe harbor
                      plan, is zero. In all other cases, in the first Plan Year
                      as to which this calculation (of the theoretical reserve)
                      is in effect ("year one"), the theoretical reserve is (A)
                      the present value of the Stated Benefit under Step One as
                      of the last day of the Plan Year preceding year one, using
                      the actuarial assumptions, Employer Plan provisions and
                      Participant Compensation as of that date (except that, in
                      the case of a Participant who is beyond Normal Retirement
                      Age during year one, the Life Annuity factor used in the
                      determination shall be the factor applicable for the
                      Participant's Normal Retirement Age), minus (B) the
                      present value of the level of annual Employer
                      contributions due each Plan Year, beginning with year one
                      and ending with the Plan Year in which the Participant
                      reaches Normal Retirement Age, calculated as of the last
                      day of the Plan Year preceding year one (again using the
                      actuarial assumptions, Employer Plan provisions
                      (disregarding those Employer Plan provisions providing for
                      the limitations of Code Section 415 or the minimum
                      contributions of Code Section 416) and Participant
                      Compensation as of that date).

                                       9

<PAGE>

                 (B)  After year one, the theoretical reserve is the sum of the
                      amount determined for year one and the Employer
                      contribution (as limited by Code Section 415, but without
                      regard to the required minimum contributions under Code
                      Section 416) for each subsequent Plan Year up through the
                      last day of the current Plan Year (excluding any Employer
                      contributions made for the current Plan Year), using the
                      interest assumption in effect for each such Plan Year.

            As a general rule, the calculations in this Step Two of the level of
            annual Employer contribution necessary to fund the Stated Benefit
            shall be made as of the last day of each Plan Year, based on the
            Participant's age as of his or her most recent birthday and on the
            interest rate under item 4 in effect on the last day of the prior
            Plan Year. However, in any Plan Year following the Plan Year in
            which the Participant attains Normal Retirement Age, the
            accumulation in (ii) above is calculated without using the interest
            assumption.

            Step Three: Amortize the amount determined in Step Two by
            multiplying it by the applicable factor from Table III. For the Plan
            Year in which the Participant attains Normal Retirement Age, and for
            subsequent Plan Years, the applicable Table III factor is 1.0. The
            amortized amount determined in this step constitutes the level of
            annual Employer contribution necessary to accumulate to the result
            in Step Two.

      (d)   Definitions.

            (1)  "Average Compensation" means the average of a Participant's
                 annual Compensation (as defined in Article 2 of the Plan) over
                 the three consecutive Plan Year period ending in either the
                 current year or in any prior year that produces the highest
                 average. If a Participant has less than three years of
                 participation in the Employer Plan, Compensation shall be
                 averaged over the Participant's total period of participation.

            (2)  "Cumulative Permitted Disparity Limit" for the applicable
                 Participant shall be 35 minus:

                 (A)  The number of years the Participant benefited or is
                      treated as having benefited under the Employer Plan prior
                      to the Participant's first Year of Projected
                      Participation, and

                 (B)  The number of years credited to the Participant for
                      allocation or accrual purposes under one or more Qualified
                      Plans or simplified employee pension plans (whether or not
                      terminated) ever maintained by the Employer (other than
                      years counted in (i) or counted toward a Participant's
                      total Years of Projected Participation). For purposes of
                      determining the participant's Cumulative Permitted
                      Disparity Limit, all years ending in the same calendar
                      year are treated as the same year.

                                       10

<PAGE>

                 For purposes of determining a Participant's Cumulative
                 Permitted Disparity Limit, all years ending in the same
                 calendar year are treated as the same year.

            (3)  "Current Stated Benefit", with respect to each Participant,
                 means the product of the amount derived from the formula
                 selected in (a) or (b) above and the following fraction:

                 (A)  The Participant's number of years of participation from
                      the latest Fresh-Start Date (if any) through and including
                      the later of the year in which the Participant attains
                      Normal Retirement Age or the current Plan Year, divided by

                 (B)  The Participant's total Years of Projected Participation.

                 If the Employer Plan has not had a Fresh-Start Date, the
                 fraction shall equal 1.0 for all Participants. For those
                 Participants who first participated in the Employer Plan after
                 the latest Fresh-Start Date, the fraction shall also equal 1.0.
                 To determine the numerator in (i) above, only those current and
                 prior years during which a Participant was eligible to receive
                 a contribution under the Employer Plan will be taken into
                 account.

            (4)  "Fresh-Start Date" means the last day of a Plan Year preceding
                 a Plan Year for which provisions that would affect the amount
                 of the Current Stated Benefit are amended. If applicable, the
                 latest Fresh-Start Date of the Employer Plan is
                 ____________________, ______.

            (5)  "Frozen Accrued Stated Benefit" is determined with respect to
                 each Participant as of the Employer Plan's latest Fresh-Start
                 Date, as if the Participant terminated employment with the
                 Employer as of that date, and without regard to any amendment
                 made to the Employer Plan after that date. If the Participant
                 was not participating in the Employer Plan as of the latest
                 Fresh-Start Date, the Participant's Frozen Accrued Stated
                 Benefit will be zero.

                 A Participant's Frozen Accrued Stated Benefit is equal to the
                 amount of the Current Stated Benefit in effect on the latest
                 Fresh-Start Date that a Participant has accrued as of that
                 date. This assumes that the Current Stated Benefit accrues
                 ratably from the year in which the Participant first
                 participated in this Employer Plan (or, if later, the preceding
                 Fresh-Start Date under this Employer Plan) through and
                 including the Plan Year in which the Participant attains Normal
                 Retirement Age.

                 The amount of the Current Stated Benefit (in effect on the
                 latest Fresh-Start Date) that a Participant is assumed to have
                 ratably accrued is determined by multiplying the Employer
                 Plan's Current Stated Benefit in effect on that date by the
                 following fraction:

                                       11

<PAGE>

                 (A)  The number of years of participation from the later of the
                      Participant's first year of participation in the Employer
                      Plan or the preceding Fresh-Start Date (if any) through
                      and including the year that contains the latest
                      Fresh-Start Date, divided by

                 (B)  the number of years of participation from the later of the
                      Participant's first year of participation in the Employer
                      Plan or the preceding Fresh-Start Date (if any) through
                      and including the later of the year in which the
                      Participant attains Normal Retirement Age or the current
                      Plan Year.

                 For purposes of this definition, only those years of
                 participation during which a Participant was eligible to
                 receive a contribution under the Employer Plan will be taken
                 into account.

                 If the Employer Plan has had a preceding Fresh-Start Date, each
                 Participant's Frozen Accrued Stated Benefit as of the latest
                 Fresh-Start Date equals the sum of (i) the amount of the
                 Current Stated Benefit (in effect on the latest Fresh-Start
                 Date) that a Participant is assumed to have ratably accrued as
                 of that date under the preceding paragraph, and (ii) the Frozen
                 Accrued Stated Benefit determined as of the preceding
                 Fresh-Start Date.

                 If (i) the Current Stated Benefit formula in effect on the
                 latest Fresh-Start Date was not expressed as a Life Annuity for
                 all Participants, and/or (ii) the Normal Retirement Age for any
                 Participant on the latest Fresh-Start Date was greater than the
                 Normal Retirement Age for that Participant under the Current
                 Stated Benefit formula in effect after the latest Fresh-Start
                 Date, this paragraph applies. The Frozen Accrued Stated Benefit
                 will then be converted to an actuarially equivalent Life
                 Annuity commencing at the Participant's Normal Retirement Age
                 under the Current Stated Benefit formula in effect after the
                 latest Fresh-Start Date. In doing so, the actuarial assumptions
                 in effect under the Current Stated Benefit formula in effect on
                 the latest Fresh-Start Date shall be used.

                 Notwithstanding the above, if in the immediately preceding Plan
                 Year the Employer Plan did not satisfy the safe harbor for
                 target benefit plans in Regulation Section 1.401(a)(4)-8(b)(3)
                 or was not a "prior safe harbor plan", the Frozen Accrued
                 Stated Benefit for any Participant (determined for the next
                 Plan Year during which Regulation Section 1.401(a)(4)-8(b)(3)
                 is satisfied until the year following the next Fresh-Start
                 Date, if any) shall be zero. The term "prior safe harbor plan"
                 means a plan that (1) was adopted and in effect on September
                 19, 1991, (2) contained a stated benefit formula which took
                 into account service prior to that date, and (3) that satisfied
                 the applicable nondiscrimination requirements for target
                 benefit plans for those prior years. For purposes of
                 determining whether a plan satisfies the applicable
                 nondiscrimination requirements for target benefit plans for
                 Plan Years beginning before January 1, 1994, no

                                       12

<PAGE>

                 amendments after September 19, 1991, other than amendments
                 necessary to satisfy Code Section 401(1), will be taken into
                 account.

                 (6)  "Social Security Retirement Age", as to each Participant,
                      means the age determined in accordance with Code Section
                      415(b)(8).

                 (7)  "Stated Benefit", with respect to each Participant, means
                      the sum of his or her Frozen Accrued Stated Benefit and
                      his or her Current Stated Benefit under the Employer Plan.

                 (8)  "Taxable Wage Base" means the contribution and benefit
                      base in effect under section 230 of the Social Security
                      Act at the beginning of the Plan Year.

                 (9)  "Years of Projected Participation", with respect to a
                      Participant under the Employer Plan, is the sum of (1) and
                      (2), where (1) is the number of years during which the
                      Participant benefited under the Employer Plan beginning
                      with the latest of: (a) the first Plan Year in which the
                      Participant benefited under the Employer Plan, (b) the
                      first Plan Year taken into account in the stated benefit
                      formula, and (c) any Plan Year in which the Employer Plan
                      did not satisfy the safe harbor for target benefit plans
                      in Regulation Section 1.401(a)(4)-8(b)(3), and ending with
                      the last day of the current Plan Year, and (2) is the
                      number of years, if any subsequent to the current Plan
                      Year through the end of the Plan Year in which the
                      Participant attains Normal Retirement Age. For purposes of
                      this definition, if the Employer Plan is a "prior safe
                      harbor plan" (as defined in the definition of Frozen
                      Accrued Stated Benefit), the Employer Plan is deemed to
                      have satisfy the safe harbor for target benefit plans in
                      Regulation Section 1.401(a)(4)-8(b)(3) and the Participant
                      is treated as benefiting under the Employer Plan in any
                      Plan Year beginning prior to January 1, 1994.

5.    VESTING.
      -------

      (a)   NormalRetirement Age of 65. For purposes of determining a
      Participant's entitlement to the entire balance of his or her Accounts, a
      Participant's Normal Retirement Age shall be age 65 unless the Employer
      elects otherwise below.

            (1)  [ ]  Earlier Normal Retirement Age. If this option is selected,
                 a Participant's Normal Retirement Age shall be age ________
                 (not less than 55 and not to exceed 65).

      (b)   Vesting Schedule. A Participant who terminates Service prior to
      Normal Retirement Age for reasons other than death or Disability shall be
      entitled to receive the Vested Portion in his or her Employer Account. The
      Vested Portion shall be determined by vesting schedule ________ .

                                Percentage Vested
                                -----------------

                                       13

<PAGE>

Years of Vesting Service            A         B         C          D          E
-------------------------------------------------------------------------------

Less than two                      0%        0%        0%        __%       100%

Two but less than three          100%       20%        0%        __%       100%

Three but less than four         100%       40%      100%        __%       100%

Four but less than five          100%       60%      100%        __%       100%

Five but less than six           100%       80%      100%        __%       100%

Six or more                      100%      100%      100%        __%       100%

            Note: If Schedule D is elected, complete the schedule by showing the
            rate at which a Participant becomes vested. Schedule D must provide
            for a Vested Portion that is at every point in time equal to or
            greater than the Vested Portion prescribed under Schedule A, B or C,
            whichever is selected for comparison.

      (c)   Service for Predecessor Employers. Service shall not include service
      for any predecessor employer unless the Employer maintains the plan of
      such predecessor employer or the Employer elects otherwise below.

            (1)  [ ]  Service Included. If this option is selected, Service
                 shall include service for the following predecessor
                 employer(s):

                 (A)  __________________________________________________

                 (B)  __________________________________________________

6.    TOP HEAVY PROVISIONS.  The Employer Plan shall be subject to the
      --------------------
Top-Heavy Plan requirements of Article 12 and below for each Plan Year, if
any, for which the Employer Plan is a Top-Heavy Plan.

      (a)   Top-Heavy Testing. The Trustee shall determine annually whether the
      Employer Plan is a Top-Heavy Plan, unless the Employer elects otherwise
      below.

            (1)  [ ]  If this option is selected, the Employer elects to test
                 the Employer Plan itself to determine whether the Employer Plan
                 is a Top-Heavy Plan.

      (b)   Present Value Determination. If the Employer maintains a Qualified
      Defined Benefit Plan, the Employer may elect to determine the Present
      Value of Accrued Benefits as defined in Section 12.1(e) of the Plan using
      the following assumptions:

                 (1)  Interest rate ________ % per annum.

                 (2)  Mortality Table: ________.

                                       14

<PAGE>

7.    COMPENSATION.
      ------------

      (a)   Definition of Compensation. For purposes of the Employer Plan,
      "Compensation" (as defined in Article 2(10) of the Plan) shall mean
      (except as otherwise specifically provided in the Plan) (check one):

            (1)  [ ]  Wages, Tips and Other Compensation Box on Form W-2. As
                 defined in Article 2(10)(a)(1) of the Plan.

            (2)  [ ]  Internal Revenue Code Section 3401(a) Wages. As defined in
                 Article 2(10)(a)(2) of the Plan.

            (3)  [ ]  415 Safe-Harbor Compensation. As defined in Article
                 2(10)(a)(3) of the Plan.

      (b)   [ ]  Exclusions from Compensation. If this option is selected,
            notwithstanding the definition selected above, "Compensation" shall
            not include reimbursement or other expense allowances, fringe
            benefits (cash and noncash), moving expenses, deferred compensation
            and welfare benefits.

8.    PARTICIPANT LOANS.  Participants loans made in accordance with Article
      ------------------
7 of the Plan (check one):

      (a)   [ ]  are allowed.

      (b)   [ ]  are not allowed.

9.    DEFAULT INVESTMENT FUND.  Amounts contributed to a Participant's
      -----------------------
Accounts for which a Participant has failed to specify an Investment Option
and other unallocated amounts shall be invested in the following Investment
Option (check one):

      (a)   [ ]  Stable Asset Return Fund

      (b)   [ ]  Intermediate Bond Fund

      (c)   [ ]  Balanced Fund

      (d)   [ ]  Value Equity Fund

      (e)   [ ]  Growth Equity Fund

      (f)   [ ]  Index Equity Fund

      (g)   [ ]  Aggressive Equity Fund

                                       15

<PAGE>

      (h)   [ ]  International Equity Fund

      (i)   [ ]  Structured Portfolio Service - Conservative Portfolio

      (j)   [ ]  Structured Portfolio Service - Moderate Portfolio

      (k)   [ ]  Structured Portfolio Service - Aggressive Portfolio

      (l)   [ ]  Other: ______________________________

10.   PAIRED PLANS.
      ------------

      (a)   Minimum Contribution with Paired Plans. If an Employer maintains
            this Employer Plan and another Employer Plan by means of a different
            standardized Adoption Agreement under the Plan or if the Employer
            also adopts a standardized form of the ABA Member's Defined Benefit
            Pension Plan as paired plans, the following rule shall apply (check
            one):

            (1)  [ ]  Each Paired Plan. If this option is selected, the Employer
                 shall make a Minimum Contribution to both Employer Plans; or

            (2)  [ ]  Identical Elections. If this option is selected, the
                 Employer agrees to make identical elections in this Adoption
                 Agreement and in _______________________ (enter name of such
                 other standardized Adoption Agreement under the Plan) with
                 respect to the participation requirements and the entry date
                 under Section 3.

11.   RELIANCE ON OPINION LETTER
      --------------------------

An Employer may rely in an opinion letter issued by the Internal Revenue Service
as evidence that this Employer Plan is qualified under section 401 of the Code,
except to extent provided in Rev. Proc. 2000-20, 2000-6 I.R.B. 553 and
Announcement 2001-77, 2001-30 I.R.B. An Employer who has ever maintained or who
later adopts any plan (including a welfare benefit fund, as defined in section
419(e) of the Internal Revenue Code, which provides post-retirement medical
benefits allocated to separate accounts for Key Employees, or an individual
medical account, as defined in section 415(l)(2) of the Internal Revenue Code)
in addition to this Employer Plan other than standardized forms of the Plan
and/or the American Bar Association Members Defined Benefit Pension Plan as
paired plans, may not rely on the opinion letter issued by the National Office
of the Internal Revenue Service with respect to the requirements of sections 415
and 416 of the Code. If the Employer who adopts or maintains multiple plans
(other than paired plans) wishes to obtain reliance with respect to the
requirements of sections 415 and 416 of the Code, application for a
determination letter should be made to Employee Plans Determinations of the
Internal Revenue Service. The Employer may not rely on the opinion letter in
certain other circumstances, which are specified in the opinion letter issued
with respect to the Plan, section 6 of the Revenue Procedure 2000-20 and
Announcement 2001-77.

                                       16

<PAGE>

Failure to fill out the Adoption Agreement properly may result in
disqualification of the Plan. The Employer acknowledges it has received a copy
of the current prospectus covering units representing pro rata beneficial
interests in the collective investment funds and the portfolios established
under the Collective Trust as investment options under the American Bar
Association Members Retirement Program and understands its provisions. The
Employer represents that the sole practitioner, or at least one partner or
shareholder, is a member or associate of the American Bar Association ("ABA") or
of a Qualified Bar Association (or that the Employer is otherwise eligible to
adopt the Plan in accordance with the definition of "Employer" in the Plan).

This Adoption Agreement may be used only in conjunction with the American Bar
Association Members Retirement Plan, Basic Plan Document No. 01. The Employer
will act as plan administrator and as such will fulfill the responsibilities
allocated to the Employer and plan administrator by the Employer Plan, including
the reporting and disclosure requirements of the Internal Revenue Service and
the Department of Labor. The Employer acknowledges that the American Bar
Retirement Association ("ABRA"), the Trustee and their designated agents shall
have no liability for actions taken on the basis of information provided to them
by the Employer. ABRA shall inform the Employer of any amendments made to the
Plan or of the discontinuance or abandonment of the Plan.

12.   SPONSOR INFORMATION
      -------------------

American Bar Association Members Retirement Program
Post Office Box 9101
Boston, Massachusetts 02209
(800) 348-2272

13.   SIGNATURE
      ---------

IN WITNESS WHEREOF, the Employer named above hereby adopts the American Bar
Association Members Retirement Plan by causing this Adoption Agreement to be
executed as of the date set forth below.

      ____________________________________
      Signature

      By:_________________________________

      Title:______________________________

      Date:_______________________________

                                       17

<PAGE>

                     TABLE I: Integration Adjustment Factors
                     ---------------------------------------

                   ------------------------------------------
                   Age at      Integration      Integration
                   Which       Level Options    Level Options
                   Benefits    One Thru         Four and
                   Commence    Three            Five
                   ------------------------------------------
                   65          .5200           .4160
                   ------------------------------------------
                   64          .4856           .3884
                   ------------------------------------------
                   63          .4504           .3603
                   ------------------------------------------
                   62          .4160           .3328
                   ------------------------------------------
                   61          .3816           .3052
                   ------------------------------------------
                   60          .3464           .2771
                   ------------------------------------------
                   59          .3296           .2636
                   ------------------------------------------
                   58          .3120           .2496
                   ------------------------------------------
                   57          .2944           .2355
                   ------------------------------------------
                   56          .2776           .2220
                   ------------------------------------------
                   55          .2600           .2080
                   ------------------------------------------

The factors listed in this Table are based on payment under the Employer Plan in
the form of a Life Annuity, and are further reduced by a factor of .8 as
required for target benefit plans under Code Section 401(1) and applicable
Income Tax Regulations 1008D.

                                       18

<PAGE>

                         TABLE II: Present Value Factors
                         -------------------------------

           Number of Years
           to Age 65 (Normal                  Interest Rate
           Retirement Age)          7.50%         8.00%        8.50%
           -----------------------------------------------------------
           1                        7.868         7.589        7.326
           -----------------------------------------------------------
           2                        7.319         7.027        6.752
           -----------------------------------------------------------
           3                        6.808         6.506        6.223
           -----------------------------------------------------------
           4                        6.333         6.024        5.736
           -----------------------------------------------------------
           5                        5.891         5.578        5.286
           -----------------------------------------------------------
           6                        5.480         5.165        4.872
           -----------------------------------------------------------
           7                        5.098         4.782        4.491
           -----------------------------------------------------------
           8                        4.742         4.428        4.139
           -----------------------------------------------------------
           9                        4.412         4.100        3.815
           -----------------------------------------------------------
           10                       4.104         3.796        3.516
           -----------------------------------------------------------
           11                       3.817         3.515        3.240
           -----------------------------------------------------------
           12                       3.551         3.255        2.986
           -----------------------------------------------------------
           13                       3.303         3.014        2.752
           -----------------------------------------------------------
           14                       3.073         2.790        2.537
           -----------------------------------------------------------
           15                       2.859         2.584        2.338
           -----------------------------------------------------------
           16                       2.659         2.392        2.155
           -----------------------------------------------------------
           17                       2.474         2.215        1.986
           -----------------------------------------------------------
           18                       2.301         2.051        1.831
           -----------------------------------------------------------
           19                       2.140         1.899        1.687
           -----------------------------------------------------------
           20                       1.991         1.758        1.555
           -----------------------------------------------------------
           21                       1.852         1.628        1.433
           -----------------------------------------------------------
           22                       1.723         1.508        1.321
           -----------------------------------------------------------
           23                       1.603         1.396        1.217
           -----------------------------------------------------------
           24                       1.491         1.293        1.122
           -----------------------------------------------------------
           25                       1.387         1.197        1.034
           -----------------------------------------------------------
           26                       1.290         1.108        0.953
           -----------------------------------------------------------
           27                       1.200         1.026        0.878
           -----------------------------------------------------------
           28                       1.116         0.950        0.810
           -----------------------------------------------------------
           29                       1.039         0.880        0.746
           -----------------------------------------------------------
           30                       0.966         0.814        0.688
           -----------------------------------------------------------
           31                       0.899         0.754        0.634
           -----------------------------------------------------------
           32                       0.836         0.698        0.584
           -----------------------------------------------------------
           33                       0.778         0.647        0.538
           -----------------------------------------------------------
           34                       0.723         0.599        0.496
           -----------------------------------------------------------
           35                       0.673         0.554        0.457
           -----------------------------------------------------------
           36                       0.626         0.513        0.422
           -----------------------------------------------------------
           37                       0.582         0.475        0.389
           -----------------------------------------------------------
           38                       0.542         0.440        0.358
           -----------------------------------------------------------
           39                       0.504         0.407        0.330
           -----------------------------------------------------------
           40                       0.469         0.377        0.304
           -----------------------------------------------------------
           41                       0.436         0.349        0.280
           -----------------------------------------------------------
           42                       0.406         0.323        0.258
           -----------------------------------------------------------
           43                       0.377         0.299        0.238
           -----------------------------------------------------------
           44                       0.351         0.277        0.219
           -----------------------------------------------------------
           45                       0.327         0.257        0.202
           -----------------------------------------------------------

Note: These factors are based on the UP-1984 Mortality Table.

                                       19

<PAGE>

                                   TABLE III:
                                   ----------
                              Amortization Factors
                              --------------------

           Number of Years
           to Age 65 (Normal                  Interest Rate
           Retirement Age)          7.50%         8.00%        8.50%
           ----------------------------------------------------------
           1                        0.5181        0.5192       0.5204
           ----------------------------------------------------------
           2                        0.3577        0.3593       0.3609
           ----------------------------------------------------------
           3                        0.2777        0.2796       0.2814
           ----------------------------------------------------------
           4                        0.2299        0.2319       0.2339
           ----------------------------------------------------------
           5                        0.1982        0.2003       0.2024
           ----------------------------------------------------------
           6                        0.1756        0.1778       0.1801
           ----------------------------------------------------------
           7                        0.1588        0.1611       0.1634
           ----------------------------------------------------------
           8                        0.1458        0.1482       0.1506
           ----------------------------------------------------------
           9                        0.1355        0.1380       0.1405
           ----------------------------------------------------------
           10                       0.1272        0.1297       0.1323
           ----------------------------------------------------------
           11                       0.1203        0.1229       0.1255
           ----------------------------------------------------------
           12                       0.1145        0.1171       0.1198
           ----------------------------------------------------------
           13                       0.1096        0.1123       0.1151
           ----------------------------------------------------------
           14                       0.1054        0.1082       0.1110
           ----------------------------------------------------------
           15                       0.1018        0.1046       0.1075
           ----------------------------------------------------------
           16                       0.0986        0.1015       0.1044
           ----------------------------------------------------------
           17                       0.0958        0.0988       0.1018
           ----------------------------------------------------------
           18                       0.0934        0.0964       0.0994
           ----------------------------------------------------------
           19                       0.0912        0.0943       0.0974
           ----------------------------------------------------------
           20                       0.0893        0.0924       0.0956
           ----------------------------------------------------------
           21                       0.0876        0.0908       0.0940
           ----------------------------------------------------------
           22                       0.0861        0.0893       0.0925
           ----------------------------------------------------------
           23                       0.0847        0.0879       0.0912
           ----------------------------------------------------------
           24                       0.0835        0.0867       0.0901
           ----------------------------------------------------------
           25                       0.0823        0.0857       0.0890
           ----------------------------------------------------------
           26                       0.0813        0.0847       0.0881
           ----------------------------------------------------------
           27                       0.0804        0.0838       0.0872
           ----------------------------------------------------------
           28                       0.0795        0.0830       0.0865
           ----------------------------------------------------------
           29                       0.0788        0.0822       0.0858
           ----------------------------------------------------------
           30                       0.0781        0.0816       0.0851
           ----------------------------------------------------------
           31                       0.0774        0.0810       0.0846
           ----------------------------------------------------------
           32                       0.0768        0.0804       0.0840
           ----------------------------------------------------------
           33                       0.0763        0.0799       0.0836
           ----------------------------------------------------------
           34                       0.0758        0.0794       0.0831
           ----------------------------------------------------------
           35                       0.0753        0.0790       0.0827
           ----------------------------------------------------------
           36                       0.0749        0.0786       0.0824
           ----------------------------------------------------------
           37                       0.0745        0.0783       0.0820
           ----------------------------------------------------------
           38                       0.0742        0.0779       0.0817
           ----------------------------------------------------------
           39                       0.0739        0.0776       0.0815
           ----------------------------------------------------------
           40                       0.0736        0.0774       0.0812
           ----------------------------------------------------------
           41                       0.0733        0.0771       0.0810
           ----------------------------------------------------------
           42                       0.0730        0.0769       0.0808
           ----------------------------------------------------------
           43                       0.0728        0.0767       0.0806
           ----------------------------------------------------------
           44                       0.0726        0.0765       0.0804
           ----------------------------------------------------------
           45                       0.0724        0.0763       0.0802
           ----------------------------------------------------------

                                       20

<PAGE>

                                    TABLE IV:
                                    ---------
                 Factors to be Multiplied by Those in Table I
                 --------------------------------------------

           Normal                           Interest Rate
           Retirement Age           7.50%         8.00%        8.50%
           ----------------------------------------------------------
           80                       0.206         0.194        0.184
           ----------------------------------------------------------
           79                       0.231         0.219        0.207
           ----------------------------------------------------------
           78                       0.258         0.246        0.234
           ----------------------------------------------------------
           77                       0.289         0.276        0.263
           ----------------------------------------------------------
           76                       0.322         0.309        0.296
           ----------------------------------------------------------
           75                       0.359         0.346        0.333
           ----------------------------------------------------------
           74                       0.400         0.387        0.374
           ----------------------------------------------------------
           73                       0.446         0.432        0.419
           ----------------------------------------------------------
           72                       0.495         0.482        0.469
           ----------------------------------------------------------
           71                       0.549         0.537        0.525
           ----------------------------------------------------------
           70                       0.609         0.597        0.586
           ----------------------------------------------------------
           69                       0.674         0.664        0.653
           ----------------------------------------------------------
           68                       0.745         0.736        0.728
           ----------------------------------------------------------
           67                       0.822         0.816        0.810
           ----------------------------------------------------------
           66                       0.907         0.904        0.900
           ----------------------------------------------------------
           65                       1.000         1.000        1.000
           ----------------------------------------------------------
           64                       1.101         1.106        1.110
           ----------------------------------------------------------
           63                       1.212         1.221        1.231
           ----------------------------------------------------------
           62                       1.332         1.348        1.363
           ----------------------------------------------------------
           61                       1.464         1.486        1.509
           ----------------------------------------------------------
           60                       1.606         1.637        1.669
           ----------------------------------------------------------
           59                       1.761         1.802        1.844
           ----------------------------------------------------------
           58                       1.929         1.982        2.036
           ----------------------------------------------------------
           57                       2.111         2.177        2.246
           ---------------------------------------------------------
           56                       2.309         2.390        2.475
           ---------------------------------------------------------
           55                      2.523          2.622        2.726
           ---------------------------------------------------------

Note: These factors are based on the UP-1984 Mortality Table.

                                       21

<PAGE>

                                    TABLE V:
                                    --------
     Factors for Participants who are at or beyond Normal Retirement Age
     -------------------------------------------------------------------

           Normal                            Interest Rate
           Retirement Age           7.50%         8.00%        8.50%
           ---------------------------------------------------------
           80                       5.151         5.053        4.959
           ---------------------------------------------------------
           79                       5.370         5.264        5.162
           ---------------------------------------------------------
           78                       5.591         5.476        5.366
           ---------------------------------------------------------
           77                       5.814         5.690        5.572
           ---------------------------------------------------------
           76                       6.039         5.905        5.777
           ---------------------------------------------------------
           75                       6.266         6.122        5.985
           ---------------------------------------------------------
           74                       6.494         6.339        6.192
           ---------------------------------------------------------
           73                       6.721         6.556        6.398
           ---------------------------------------------------------
           72                       6.947         6.771        6.603
           ---------------------------------------------------------
           71                       7.171         6.983        6.804
           ---------------------------------------------------------
           70                       7.392         7.192        7.003
           ---------------------------------------------------------
           69                       7.610         7.399        7.198
           ---------------------------------------------------------
           68                       7.825         7.601        7.389
           ---------------------------------------------------------
           67                       8.037         7.801        7.577
           ---------------------------------------------------------
           66                       8.248         7.999        7.764
           ---------------------------------------------------------
           65                       8.458         8.196        7.949
           ---------------------------------------------------------
           64                       8.666         8.390        8.131
           ---------------------------------------------------------
           63                       8.870         8.581        8.311
           ---------------------------------------------------------
           62                       9.072         8.770        8.485
           ---------------------------------------------------------
           61                       9.270         8.954        8.657
           ---------------------------------------------------------
           60                       9.463         9.133        8.825
           ---------------------------------------------------------
           59                       9.651         9.307        8.986
           ---------------------------------------------------------
           58                       9.834         9.477        9.143
           ---------------------------------------------------------
           57                       10.012        9.641        9.295
           ---------------------------------------------------------
           56                       10.186        9.801        9.442
           ---------------------------------------------------------
           55                       10.354        9.955        9.585
           ---------------------------------------------------------

Note: Theses are based on the UP-1984 Mortality Table.

                                       22

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00036-of-00352.parquet"}]]