Document:

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                                                                   EXHIBIT 10.38

[LOGO] American Funds(SM)

Defined contribution plan and trust
Basic plan document #02

May 2002

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TABLE OF CONTENTS

ARTICLE 1

PLAN ELIGIBILITY AND PARTICIPATION

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1.1   Eligibility for Plan Participation ........................................................       9

1.2   Excluded Employees ........................................................................       9

      (a)   Independent contractors .............................................................       9

      (b)   Leased Employees ....................................................................       9

1.3   Employees of Related Employers ............................................................       9

      (a)   Nonstandardized Agreement ...........................................................       9

      (b)   Standardized Agreement ..............................................................       9

1.4   Minimum Age and Service Conditions ........................................................       9

      (a)   Maximum permissible age and service conditions ......................................       9

      (b)   Year of Service .....................................................................       9

      (c)   Eligibility Computation Periods .....................................................       9

      (d)   Application of eligibility rules ....................................................      10

      (e)   Amendment of age and service requirements ...........................................      10

1.5   Entry Dates ...............................................................................      10

      (a)   Entry Date requirements .............................................................      10

      (b)   Single annual Entry Date ............................................................      10

1.6   Eligibility Break in Service rules ........................................................      10

      (a)   Rule of Parity Break in Service .....................................................      10

      (b)   One-year Break in Service rule for Plans using a two Years of
            Service eligibility condition .......................................................      10

      (c)   One-year holdout Break in Service rule ..............................................      10

1.7   Eligibility upon Reemployment .............................................................      11

1.8   Operating Rules for Employees Excluded by Class ...........................................      11

      (a)   Eligible Participant becomes part of an excluded class of Employees .................      11

      (b)   Excluded Employee becomes part of an eligible class of Employees ....................      11

1.9   Relationship to Accrual of Benefits .......................................................      11

1.10  Waiver of Participation ...................................................................      11

ARTICLE 2

EMPLOYER CONTRIBUTIONS AND ALLOCATIONS

2.1   Amount of Employer Contributions ..........................................................      11

      (a)   Limitation on Employer Contributions ................................................      11

      (b)   Limitation on Included Compensation .................................................      11

      (c)   Contribution of property ............................................................      11

      (d)   Frozen Plan .........................................................................      11

2.2   Profit Sharing Plan Contribution and Allocations ..........................................      11

      (a)   Amount of Employer Contribution .....................................................      11

      (b)   Allocation formula for Employer Contributions .......................................      12

      (c)   Special rules for determining Included Compensation .................................      13

2.3   401(k) Plan Contributions and Allocations .................................................      13

      (a)   Section 401(k) Deferrals ............................................................      13

      (b)   Employer Matching Contributions .....................................................      14

      (c)   Qualified Matching Contributions (QMACs) ............................................      14

      (d)   Employer Nonelective Contributions ..................................................      14

      (e)   Qualified Nonelective Contributions (QNECs) .........................................      14

      (f)   Safe Harbor Contributions ...........................................................      14

      (g)   Prior SIMPLE 401(k) plan ............................................................      14

2.4   Money Purchase Plan Contribution and Allocations ..........................................      14

      (a)   Employer Contributions ..............................................................      14

      (b)   Uniform percentage or uniform dollar amount .........................................      15

      (c)   Permitted Disparity Method ..........................................................      15

      (d)   Contribution based on service .......................................................      15

      (e)   Davis-Bacon Contribution Formula ....................................................      15

      (f)   Applicable period for determining Included Compensation .............................      15

      (g)   Special rules for determining Included Compensation .................................      15

      (h)   Limit on contribution where Employer maintains another plan in
            addition to a money purchase plan ...................................................      15

2.5   Target Benefit Plan Contribution ..........................................................      16

      (a)   Stated Benefit ......................................................................      16

      (b)   Employer Contribution ...............................................................      16

      (c)   Benefit formula .....................................................................      16

      (d)   Definitions .........................................................................      17

2.6   Allocation Conditions .....................................................................      20

      (a)   Safe Harbor allocation condition ....................................................      20

      (b)   Application of last day of employment rule for money purchase and
            target benefit Plans in year of termination .........................................      20

      (c)   Elapsed Time Method .................................................................      20

      (d)   Special allocation condition for Employer Matching Contributions
            under Nonstandardized 401(k) Agreement ..............................................      20

      (e)   Application to designated period ....................................................      20

2.7   Fail-Safe Coverage Provision ..............................................................      21

      (a)   Top-Heavy Plans .....................................................................      21

      (b)   Category 1 Employees -- Otherwise Eligible Participants (who are
            Nonhighly Compensated Employees) who are still employed by the
            Employer on the last day of the Plan Year but who failed to satisfy
            the Plan's Hours of Service condition ...............................................      21

      (c)   Category 2 Employees -- Otherwise Eligible Participants (who are
            Nonhighly Compensated Employees) who terminated employment during
            the Plan Year with more than 500 Hours of Service ...................................      21

      (d)   Special Fail-Safe Coverage Provision ................................................      21

2.8   Deductible Employee Contributions .........................................................      22

ARTICLE 3

EMPLOYEE AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND TRANSFERS

3.1   Employee After-Tax Contributions ..........................................................      22

3.2   Rollover Contributions ....................................................................      22

3.3   Transfer of Assets ........................................................................      22

      (a)   Protection of Protected Benefits ....................................................      22

      (b)   Transferee plan .....................................................................      22

      (c)   Transfers from a Defined Benefit Plan, money
            purchase plan or 401(k) plan ........................................................      22
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      (d)   Qualified Transfer ..................................................................      23

      (e)   Trustee's right to refuse transfer ..................................................      23

ARTICLE 4

PARTICIPANT VESTING

4.1   In General ................................................................................      23

      (a)   Attainment of Normal Retirement Age .................................................      23

      (b)   Vesting upon death, becoming Disabled or attainment of Early
            Retirement Age ......................................................................      23

      (c)   Addition of Employer Nonelective Contribution or Employer Matching
            Contribution ........................................................................      23

      (d)   Vesting upon merger, consolidation or transfer ......................................      23

4.2   Vesting Schedules .........................................................................      23

      (a)   Full and immediate vesting schedule .................................................      24

      (b)   7-year graded vesting schedule ......................................................      24

      (c)   6-year graded vesting schedule ......................................................      24

      (d)   5-year cliff vesting schedule .......................................................      24

      (e)   3-year cliff vesting schedule .......................................................      24

      (f)   Modified vesting schedule ...........................................................      24

4.3   Shift to/from Top-Heavy Vesting Schedule ..................................................      24

4.4   Vesting Computation Period ................................................................      24

      (a)   Anniversary Years ...................................................................      24

      (b)   Measurement on same Vesting Computation Period ......................................      24

4.5   Crediting Years of Service for Vesting Purposes ...........................................      24

      (a)   Calculating Hours of Service ........................................................      24

      (b)   Excluded service ....................................................................      24

4.6   Vesting Break in Service rules ............................................................      24

      (a)   One-year holdout Break in Service ...................................................      24

      (b)   Five-Year Forfeiture Break in Service ...............................................      24

      (c)   Rule of Parity Break in Service .....................................................      24

4.7   Amendment of Vesting Schedule .............................................................      25

4.8   Special Vesting Rule -- In-Service Distribution When Account Balance Less than 100% Vested.      25

ARTICLE 5

FORFEITURES

5.1   In General ................................................................................      25

5.2   Timing of forfeiture ......................................................................      25

      (a)   Cash-Out Distribution ...............................................................      25

      (b)   Five-Year Forfeiture Break in Service ...............................................      25

      (c)   Lost Participant or Beneficiary .....................................................      25

      (d)   Forfeiture of Employer Matching Contributions .......................................      25

5.3   Forfeiture Events .........................................................................      25

      (a)   Cash-Out Distribution ...............................................................      25

      (b)   Five-Year Forfeiture Break in Service ...............................................      26

      (c)   Lost Participant or Beneficiary .....................................................      26

      (d)   Forfeiture of Employer Matching Contributions .......................................      26

5.4   Timing of Forfeiture Allocation ...........................................................      26

5.5   Method of Allocating Forfeitures ..........................................................      26

      (a)   Reallocation of forfeitures .........................................................      26

      (b)   Reduction of contributions ..........................................................      26

      (c)   Payment of Plan expenses ............................................................      27

ARTICLE 6

SPECIAL SERVICE CREDITING PROVISIONS

6.1   Year of Service -- Eligibility ............................................................      27

      (a)   Selection of Hours of Service .......................................................      27

      (b)   Use of Equivalency Method ...........................................................      27

      (c)   Use of Elapsed Time Method ..........................................................      27

6.2   Eligibility Computation Period ............................................................      27

6.3   Year of Service -- Vesting ................................................................      27

      (a)   Selection of Hours of Service .......................................................      27

      (b)   Equivalency Method ..................................................................      27

      (c)   Elapsed Time Method .................................................................      27

6.4   Vesting Computation Period ................................................................      27

6.5   Definitions ...............................................................................      27

      (a)   Equivalency Method ..................................................................      27

      (b)   Elapsed Time Method .................................................................      27

6.6   Switching Crediting Methods ...............................................................      27

      (a)   Shift from crediting Hours of Service to Elapsed Time Method ........................      27

      (b)   Shift from Elapsed Time Method to an Hours of Service Method ........................      28

6.7   Service with Predecessor Employers ........................................................      28

ARTICLE 7

LIMITATION ON PARTICIPANT ALLOCATIONS

7.1   Annual Additions Limitation -- No Other Plan Participation ................................      28

      (a)   Annual Additions Limitation .........................................................      28

      (b)   Using estimated Total Compensation ..................................................      28

      (c)   Disposition of Excess Amount ........................................................      28

7.2   Annual Additions Limitation -- Participation in Another Plan ..............................      29

      (a)   In general ..........................................................................      29

      (b)   This Plan's Annual Addition Limitation ..............................................      29

      (c)   Annual Additions reduction ..........................................................      29

      (d)   No Annual Additions permitted .......................................................      29

      (e)   Using estimated Total Compensation ..................................................      29

      (f)   Excess Amounts ......................................................................      29

      (g)   Disposition of Excess Amounts .......................................................      29

7.3   Modification of Correction Procedures .....................................................      29

7.4   Definitions Relating to the Annual Additions Limitation ...................................      29

      (a)   Annual Additions ....................................................................      29

      (b)   Defined Contribution Dollar Limitation ..............................................      29

      (c)   Employer ............................................................................      29

      (d)   Excess Amount .......................................................................      30

      (e)   Limitation Year .....................................................................      30

      (f)   Maximum Permissible Amount ..........................................................      30

      (g)   Total Compensation ..................................................................      30

7.5   Participation in a Defined Benefit Plan ...................................................      30

      (a)   Repeal of rule ......................................................................      30

      (b)   Special definitions relating to Section 7.5 .........................................      30
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ARTICLE 8

PLAN DISTRIBUTIONS

8.1   Distribution Options ......................................................................      31

8.2   Amount Eligible for Distribution ..........................................................      31

8.3   Distributions After Termination of Employment .............................................      31

      (a)   Account Balance exceeding $5,000 ....................................................      31

      (b)   Account Balance not exceeding $5,000 ................................................      31

      (c)   Permissible distribution events under a 401(k) plan .................................      31

      (d)   Disabled Participant ................................................................      32

      (e)   Determining whether vested Account Balance exceeds $5,000 ...........................      32

      (f)   Effective date of $5,000 vested Account Balance rule ................................      32

8.4   Distribution upon the Death of the Participant ............................................      32

      (a)   Post-retirement death benefit .......................................................      32

      (b)   Pre-retirement death benefit ........................................................      32

      (c)   Determining a Participant's Beneficiary .............................................      32

8.5   Distributions Prior to Termination of Employment ..........................................      33

      (a)   Employee After-Tax Contributions, Rollover Contributions and
            transfers ...........................................................................      33

      (b)   Employer Contributions ..............................................................      33

      (c)   Section 401(k) Deferrals, Qualified Nonelective Contributions,
            Qualified Matching Contributions and Safe Harbor Contributions ......................      33

      (d)   Corrective distributions ............................................................      33

8.6   Hardship Distribution .....................................................................      33

      (a)   Safe Harbor Hardship distribution ...................................................      33

      (b)   Non-Safe Harbor Hardship distribution ...............................................      34

      (c)   Amount available for distribution ...................................................      34

8.7   Participant Consent .......................................................................      34

      (a)   Participant notice ..................................................................      34

      (b)   Special rules .......................................................................      34

8.8   Direct Rollovers ..........................................................................      34

      (a)   Eligible Rollover Distribution ......................................................      34

      (b)   Eligible Retirement Plan ............................................................      34

      (c)   Direct Rollover .....................................................................      34

      (d)   Direct Rollover notice ..............................................................      34

      (e)   Special rules for Hardship withdrawals of Section 401(k) Deferrals ..................      35

8.9   Sources of Distribution ...................................................................      35

      (a)   Exception for Hardship withdrawals ..................................................      35

      (b)   In-kind distributions ...............................................................      35

ARTICLE 9

JOINT AND SURVIVOR ANNUITY REQUIREMENTS

9.1   Applicability .............................................................................      35

      (a)   Election to have requirements apply .................................................      35

      (b)   Election to have requirements not apply .............................................      35

      (c)   Accumulated deductible employee contributions .......................................      35

9.2   Qualified Joint and Survivor Annuity (QJSA) ...............................................      35

9.3   Qualified Preretirement Survivor Annuity (QPSA) ...........................................      35

9.4   Definitions ...............................................................................      35

      (a)   Qualified Joint and Survivor Annuity (QJSA) .........................................      35

      (b)   Qualified Preretirement Survivor Annuity (QPSA) .....................................      35

      (c)   Distribution Commencement Date ......................................................      36

      (d)   Qualified Election ..................................................................      36

      (e)   QPSA Election Period ................................................................      36

      (f)   Pre-Age 35 Waiver ...................................................................      36

9.5   Notice Requirements .......................................................................      36

      (a)   QJSA ................................................................................      36

      (b)   QPSA ................................................................................      36

9.6   Exception to the Joint and Survivor Annuity Requirements ..................................      36

9.7   Transitional Rules ........................................................................      36

      (a)   Automatic joint and survivor annuity ................................................      36

      (b)   Election of early survivor annuity ..................................................      37

      (c)   Qualified Early Retirement Age ......................................................      37

ARTICLE 10

REQUIRED DISTRIBUTIONS

10.1 Required Distributions Before Death ........................................................      37

      (a)   Deferred distributions ..............................................................      37

      (b)   Required minimum distributions ......................................................      37

10.2  Required Distributions After Death ........................................................      37

      (a)   Distribution beginning before death .................................................      37

      (b)   Distribution beginning after death ..................................................      37

      (c)   Treatment of trust beneficiaries as Designated Beneficiaries ........................      37

      (d)   Trust beneficiary qualifying for marital deduction ..................................      37

10.3  Definitions ...............................................................................      38

      (a)   Required Beginning Date .............................................................      38

      (b)   Five-Percent Owner ..................................................................      38

      (c)   Designated Beneficiary ..............................................................      38

      (d)   Applicable Life Expectancy ..........................................................      38

      (e)   Life Expectancy .....................................................................      38

      (f)   Distribution Calendar Year ..........................................................      38

      (g)   Participant's Benefit ...............................................................      38

10.4  GUST Elections ............................................................................      38

      (a)   Distributions under Old-Law Required Beginning Date rules ...........................      38

      (b)   Option to postpone distributions ....................................................      38

      (c)   Election to stop minimum required distributions .....................................      39

10.5  Transitional Rule .........................................................................      39

ARTICLE 11

PLAN ADMINISTRATION AND SPECIAL OPERATING RULES

11.1  Plan Administrator ........................................................................      39

      (a)   Acceptance of responsibility by designated Plan Administrator .......................      39

      (b)   Resignation of designated Plan Administrator ........................................      40

      (c)   Named Fiduciary .....................................................................      40

11.2  Duties and Powers of the Plan Administrator ...............................................      40

      (a)   Delegation of duties and powers .....................................................      40
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      (b)   Specific duties and powers ..........................................................      40

11.3  Employer Responsibilities .................................................................      40

11.4  Plan Administration Expenses ..............................................................      40

11.5  Qualified Domestic Relations Orders (QDROs) ...............................................      40

      (a)   In general ..........................................................................      40

      (b)   Qualified Domestic Relations Order (QDRO) ...........................................      40

      (c)   Recognition as a QDRO ...............................................................      40

      (d)   Contents of QDRO ....................................................................      40

      (e)   Impermissible QDRO provisions .......................................................      40

      (f)   Immediate distribution to Alternate Payee ...........................................      40

      (g)   No fee for QDRO determination .......................................................      41

      (h)   Default QDRO procedure ..............................................................      41

11.6  Claims Procedure ..........................................................................      41

      (a)   Filing a claim ......................................................................      41

      (b)   Notification of Plan Administrator's decision .......................................      41

      (c)   Review procedure ....................................................................      41

      (d)   Decision on review ..................................................................      41

      (e)   Default claims procedure ............................................................      41

11.7  Operational Rules for Short Plan Years ....................................................      42

11.8  Operational Rules for Related Employer Groups .............................................      42

ARTICLE 12

TRUST PROVISIONS

12.1  Creation of Trust .........................................................................      42

12.2  Trustee ...................................................................................      42

      (a)   Discretionary Trustee ...............................................................      42

      (b)   Directed Trustee ....................................................................      42

12.3  Trustee's Responsibilities Regarding Administration of Trust ..............................      42

12.4  Trustee's Responsibility Regarding Investment of Plan Assets ..............................      43

12.5  More than One Person as Trustee ...........................................................      43

12.6  Annual Valuation ..........................................................................      43

12.7  Reporting to Plan Administrator and Employer ..............................................      43

12.8  Reasonable Compensation ...................................................................      44

12.9  Resignation and Removal of Trustee ........................................................      44

12.10 Indemnification of Trustee ................................................................      44

12.11 Appointment of Custodian ..................................................................      44

ARTICLE 13

PLAN ACCOUNTING AND INVESTMENTS

13.1  Participant Accounts ......................................................................      44

13.2  Value of Participant Accounts .............................................................      44

      (a)   Periodic valuation ..................................................................      44

      (b)   Daily valuation .....................................................................      44

13.3  Adjustments to Participant Accounts .......................................................      44

      (a)   Distributions and forfeitures from a Participant's Account ..........................      44

      (b)   Life insurance premiums and dividends ...............................................      44

      (c)   Contributions and forfeitures allocated to a Participant's Account ..................      44

      (d)   Net income or loss ..................................................................      44

13.4  Procedures for Determining Net Income or Loss .............................................      44

      (a)   Net income or loss attributable to General Trust Account ............................      44

      (b)   Net income or loss attributable to a Directed Account ...............................      45

      (c)   Share or unit accounting ............................................................      45

      (d)   Suspense accounts ...................................................................      45

13.5  Investments under the Plan ................................................................      45

      (a)   Investment options ..................................................................      45

      (b)   Limitations on the investment in Qualifying Employer Securities and
            Qualifying Employer Real Property ...................................................      45

      (c)   Participant direction of investments ................................................      45

ARTICLE 14

PARTICIPANT LOANS

14.1  Default Loan Policy .......................................................................      46

14.2  Administration of Loan Program ............................................................      46

14.3  Availability of Participant Loans .........................................................      46

14.4  Reasonable Interest Rate ..................................................................      46

14.5  Adequate Security .........................................................................      47

14.6  Periodic Repayment ........................................................................      47

      (a)   Unpaid leave of absence .............................................................      47

      (b)   Military leave ......................................................................      47

14.7  Loan Limitations ..........................................................................      47

14.8  Segregated Investment .....................................................................      47

14.9  Spousal Consent ...........................................................................      47

14.10 Procedures for Loan Default ...............................................................      47

14.11 Termination of Employment .................................................................      48

      (a)   Offset of outstanding loan ..........................................................      48

      (b)   Direct Rollover .....................................................................      48

      (c)   Modified loan policy ................................................................      48

ARTICLE 15

INVESTMENT IN LIFE INSURANCE

15.1  Investment in Life Insurance ..............................................................      48

15.2  Incidental Life Insurance rules ...........................................................      48

      (a)   Ordinary life insurance policies ....................................................      48

      (b)   Life insurance policies other than ordinary life ....................................      48

      (c)   Combination of ordinary and other life insurance policies ...........................      48

      (d)   Exception for certain profit sharing and 401(k) plans ...............................      48

      (e)   Exception for Employee After-Tax Contributions and Rollover
            Contributions .......................................................................      48

15.3  Ownership of Life Insurance Policies ......................................................      48

15.4  Evidence of Insurability ..................................................................      48

15.5  Distribution of Insurance Policies ........................................................      48

15.6  Discontinuance of Insurance Policies ......................................................      48

15.7  Protection of Insurer .....................................................................      48

15.8  No Responsibility for Act of Insurer ......................................................      48
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ARTICLE 16

TOP-HEAVY PLAN REQUIREMENTS

16.1  In General ................................................................................      49

16.2  Top-Heavy Plan Consequences ...............................................................      49

      (a)   Minimum allocation for Non-Key Employees ............................................      49

      (b)   Special Top-Heavy Vesting Rules .....................................................      50

16.3  Top-Heavy Definitions .....................................................................      50

      (a)   Determination Date ..................................................................      50

      (b)   Determination Period ................................................................      50

      (c)   Key Employee ........................................................................      50

      (d)   Permissive Aggregation Group ........................................................      50

      (e)   Present Value .......................................................................      50

      (f)   Required Aggregation Group ..........................................................      50

      (g)   Top-Heavy Plan ......................................................................      50

      (h)   Top-Heavy Ratio .....................................................................      50

      (i)   Total Compensation ..................................................................      50

      (j)   Valuation Date ......................................................................      50

ARTICLE 17

401(k) PLAN PROVISIONS

17.1  Limitation on the Amount of Section 401(k) Deferrals ......................................      51

      (a)   In general ..........................................................................      51

      (b)   Maximum deferral limitation .........................................................      51

      (c)   Correction of Code Section 402(g) violation .........................................      51

17.2  Nondiscrimination Testing of Section 401(k) Deferrals -- ADP Test .........................      51

      (a)   ADP Test testing methods ............................................................      51

      (b)   Special rule for first Plan Year ....................................................      52

      (c)   Use of QMACs and QNECs under the ADP Test ...........................................      52

      (d)   Correction of Excess Contributions ..................................................      52

      (e)   Adjustment of deferral rate for Highly Compensated Employees ........................      53

17.3  Nondiscrimination Testing of Employer Matching Contributions and Employee
      After-Tax Contributions -- ACP Test .......................................................      53

      (a)   ACP Test testing methods ............................................................      53

      (b)   Special rule for first Plan Year ....................................................      53

      (c)   Use of Section 401(k) Deferrals and QNECs under the ACP Test ........................      53

      (d)   Correction of Excess Aggregate Contributions ........................................      53

      (e)   Adjustment of contribution rate for Highly Compensated Employees ....................      54

17.4  Multiple Use Test .........................................................................      54

      (a)   Aggregate Limit .....................................................................      54

      (b)   Correction of the Multiple Use Test .................................................      54

17.5  Special Testing Rules .....................................................................      54

      (a)   Special rule for determining ADP and ACP of Highly Compensated
            Employee Group ......................................................................      54

      (b)   Aggregation of plans ................................................................      54

      (c)   Disaggregation of plans .............................................................      54

      (d)   Special rules for the Prior Year Testing Method .....................................      55

17.6  Safe Harbor 401(k) Plan Provisions ........................................................      55

      (a)   Safe harbor conditions ..............................................................      55

      (b)   Deemed compliance with ADP Test .....................................................      57

      (c)   Deemed compliance with ACP Test .....................................................      57

      (d)   Rules for applying the ACP Test .....................................................      57

      (e)   Aggregated plans ....................................................................      57

      (f)   First year of plan ..................................................................      57

17.7  Definitions ...............................................................................      57

      (a)   ACP -- Average Contribution Percentage ..............................................      57

      (b)   ADP -- Average Deferral Percentage ..................................................      57

      (c)   Excess Aggregate Contributions ......................................................      57

      (d)   Excess Contributions ................................................................      58

      (e)   Highly Compensated Employee Group ...................................................      58

      (f)   Nonhighly Compensated Employee Group ................................................      58

      (g)   QMACs -- Qualified Matching Contributions ...........................................      58

      (h)   QNECs -- Qualified Nonelective Contributions ........................................      58

      (i)   Testing Compensation ................................................................      58

ARTICLE 18

PLAN AMENDMENTS AND TERMINATION

18.1 Plan Amendments ............................................................................      58

      (a)   Amendment by the Prototype Sponsor ..................................................      58

      (b)   Amendment by the Employer ...........................................................      58

      (c)   Protected Benefits ..................................................................      58

18.2  Plan Termination ..........................................................................      59

      (a)   Full and immediate vesting ..........................................................      59

      (b)   Distribution procedures .............................................................      59

      (c)   Termination upon merger, liquidation or dissolution of the Employer .................      59

18.3  Merger or Consolidation ...................................................................      59

ARTICLE 19

MISCELLANEOUS

19.1  Exclusive Benefit .........................................................................      59

19.2  Return of Employer Contributions ..........................................................      59

      (a)   Mistake of fact .....................................................................      59

      (b)   Disallowance of deduction ...........................................................      59

      (c)   Failure to initially qualify ........................................................      59

19.3  Alienation or Assignment ..................................................................      59

19.4  Participants' Rights ......................................................................      60

19.5  Military Service ..........................................................................      60

19.6  Paired Plans ..............................................................................      60

19.7  Annuity Contract ..........................................................................      60

19.8  Use of IRS compliance programs ............................................................      60

19.9  Loss of Prototype Status ..................................................................      60

19.10 Governing Law .............................................................................      60

19.11 Waiver of Notice ..........................................................................      60

19.12 Use of Electronic Media ...................................................................      60

19.13 Severability of Provisions ................................................................      60

19.14 Binding Effect ............................................................................      60
</TABLE>

                                                                               5
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TABLE OF CONTENTS

ARTICLE 20

<TABLE>
<S>                                                                                                    <C>
GUST ELECTIONS AND EFFECTIVE DATES

20.1  GUST Effective Dates ......................................................................      60

20.2  Highly Compensated Employee Definition ....................................................      60

      (a) Top-Paid Group Test ...................................................................      60

      (b) Calendar Year Election ................................................................      60

      (c) Old-Law Calendar Year Election ........................................................      60

20.3  Required Minimum Distributions ............................................................      61

20.4  $5,000 Involuntary Distribution Threshold .................................................      61

20.5  Repeal of Family Aggregation for Allocation Purposes ......................................      61

20.6  ADP/ACP Testing Methods ...................................................................      61

20.7  Safe Harbor 401(k) Plan ...................................................................      61

ARTICLE 21

PARTICIPATION BY RELATED EMPLOYERS (CO-SPONSORS)

21.1  Co-Sponsor Adoption Page ..................................................................      61

21.2  Participation by Employees of Co-Sponsor ..................................................      61

21.3  Allocation of Contributions and Forfeitures ...............................................      61

21.4  Co-Sponsor No Longer a Related Employer ...................................................      61

      (a) Manner of discontinuing participation .................................................      61

      (b) Multiple employer plan ................................................................      61

21.5  Special Rules for Standardized Agreements .................................................      62

      (a) New Related Employer ..................................................................      62

      (b) Former Related Employer ...............................................................      62

ARTICLE 22

PLAN DEFINITIONS

22.1  Account ...................................................................................      62

22.2  Account Balance ...........................................................................      62

22.3  Accrued Benefit ...........................................................................      62

22.4  ACP -- Average Contribution Percentage ....................................................      62

22.5  ACP Test -- Actual Contribution Percentage Test ...........................................      62

22.6  Actual Hours Crediting Method .............................................................      62

22.7  Adoption Agreement ........................................................................      62

22.8  ADP -- Average Deferral Percentage ........................................................      62

22.9  ADP Test -- Actual Deferral Percentage Test ...............................................      62

22.10 Agreement .................................................................................      62

22.11 Aggregate Limit ...........................................................................      62

22.12 Alternate Payee ...........................................................................      62

22.13 Anniversary Year Method ...................................................................      62

22.14 Anniversary Years .........................................................................      62

22.15 Annual Additions ..........................................................................      62

22.16 Annual Additions Limitation ...............................................................      62

22.17 Annuity Starting Date .....................................................................      62

22.18 Applicable Life Expectancy ................................................................      62

22.19 Applicable Percentage .....................................................................      62

22.20 Average Compensation ......................................................................      62

22.21 Averaging Period ..........................................................................      62

22.22 Balance Forward Method ....................................................................      62

22.23 Basic Plan Document .......................................................................      62

22.24 Beneficiary ...............................................................................      62

22.25 BPD .......................................................................................      62

22.26 Break-in-Service -- Eligibility ...........................................................      62

22.27 Break-in-Service -- Vesting ...............................................................      63

22.28 Calendar Year Election ....................................................................      63

22.29 Cash-Out Distribution .....................................................................      63

22.30 Code ......................................................................................      63

22.31 Code Section 415 Safe Harbor Compensation .................................................      63

22.32 Compensation Dollar Limitation ............................................................      63

22.33 Co-Sponsor ................................................................................      63

22.34 Co-Sponsor Adoption Page ..................................................................      63

22.35 Covered Compensation ......................................................................      63

22.36 Cumulative Disparity Limit ................................................................      63

22.37 Current Year Testing Method ...............................................................      63

22.38 Custodian .................................................................................      63

22.39 Davis-Bacon Act Service ...................................................................      63

22.40 Davis-Bacon Contribution Formula ..........................................................      63

22.41 Defined Benefit Plan ......................................................................      63

22.42 Defined Benefit Plan Fraction .............................................................      63

22.43 Defined Contribution Plan .................................................................      63

22.44 Defined Contribution Plan Dollar Limitation ...............................................      63

22.45 Defined Contribution Plan Fraction ........................................................      63

22.46 Designated Beneficiary ....................................................................      63

22.47 Determination Date ........................................................................      63

22.48 Determination Period ......................................................................      63

22.49 Determination Year ........................................................................      63

22.50 Directed Account ..........................................................................      63

22.51 Directed Trustee ..........................................................................      63

22.52 Direct Rollover ...........................................................................      63

22.53 Disabled ..................................................................................      63

22.54 Discretionary Trustee .....................................................................      63

22.55 Distribution Calendar Year ................................................................      64

22.56 Distribution Commencement Date ............................................................      64

22.57 Early Retirement Age ......................................................................      64

22.58 Earned Income .............................................................................      64

22.59 Effective Date ............................................................................      64

22.60 Elapsed Time Method .......................................................................      64

22.61 Elective Deferrals ........................................................................      64

22.62 Eligibility Computation Period ............................................................      64

22.63 Eligible Participant ......................................................................      64

22.64 Eligible Rollover Distribution ............................................................      64

22.65 Eligible Retirement Plan ..................................................................      64

22.66 Employee ..................................................................................      64

22.67 Employee After-Tax Contribution Account ...................................................      64

22.68 Employee After-Tax Contributions ..........................................................      64

22.69 Employer ..................................................................................      64

22.70 Employer Contribution Account .............................................................      64

22.71 Employer Contributions ....................................................................      64

22.72 Employer Matching Contribution Account ....................................................      64

22.73 Employer Matching Contributions ...........................................................      64

22.74 Employer Nonelective Contributions ........................................................      64
</TABLE>

6
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TABLE OF CONTENTS

<TABLE>
<S>                                                                                                    <C>
22.75 Employment Commencement Date ..............................................................      65

22.76 Employment Period .........................................................................      65

22.77 Entry Date ................................................................................      65

22.78 Equivalency Method ........................................................................      65

22.79 ERISA .....................................................................................      65

22.80 Excess Aggregate Contributions ............................................................      65

22.81 Excess Amount .............................................................................      65

22.82 Excess Compensation .......................................................................      65

22.83 Excess Contributions ......................................................................      65

22.84 Excess Deferrals ..........................................................................      65

22.85 Excluded Employee .........................................................................      65

22.86 Fail-Safe Coverage Provision ..............................................................      65

22.87 Favorable IRS Letter ......................................................................      65

22.88 Five-Percent Owner ........................................................................      65

22.89 Five-Year Forfeiture Break in Service .....................................................      65

22.90 Flat Benefit ..............................................................................      65

22.91 Flat Excess Benefit .......................................................................      65

22.92 Flat Offset Benefit .......................................................................      65

22.93 Former Related Employer ...................................................................      65

22.94 Four-Step Formula .........................................................................      65

22.95 General Trust Account .....................................................................      65

22.96 GUST Legislation ..........................................................................      65

22.97 Hardship ..................................................................................      65

22.98 Highest Average Compensation ..............................................................      65

22.99 Highly Compensated Employee ...............................................................      65

     (a) Definition .............................................................................      65

     (b) Other Definitions ......................................................................      65

     (c) Application of Highly Compensated Employee definition ..................................      66

22.100 Highly Compensated Employee Group ........................................................      66

22.101 Hour of Service ..........................................................................      66

     (a) Performance of duties ..................................................................      66

     (b) Nonperformance of duties ...............................................................      66

     (c) Back pay award .........................................................................      66

     (d) Related Employers/Leased Employees .....................................................      66

     (e) Maternity/paternity leave ..............................................................      66

22.102 Included Compensation ....................................................................      66

22.103 Insurer ..................................................................................      66

22.104 Integrated Benefit Formula ...............................................................      66

22.105 Integration Level ........................................................................      66

22.106 Investment Manager .......................................................................      66

22.107 Key Employee .............................................................................      66

22.108 Leased Employee ..........................................................................      66

22.109 Life Expectancy ..........................................................................      66

22.110 Limitation Year ..........................................................................      66

22.111 Lookback Year ............................................................................      66

22.112 Maximum Disparity Percentage .............................................................      66

22.113 Maximum Offset Percentage ................................................................      67

22.114 Maximum Permissible Amount ...............................................................      67

22.115 Measuring Period .........................................................................      67

22.116 Multiple Use Test ........................................................................      67

22.117 Named Fiduciary ..........................................................................      67

22.118 Net Profits ..............................................................................      67

22.119 New Related Employer .....................................................................      67

22.120 Nonhighly Compensated Employee ...........................................................      67

22.121 Nonhighly Compensated Employee Group .....................................................      67

22.122 Nonintegrated Benefit Formula ............................................................      67

22.123 Non-Key Employee .........................................................................      67

22.124 Nonresident Alien Employees ..............................................................      67

22.125 Nonstandardized Agreement ................................................................      67

22.126 Normal Retirement Age ....................................................................      67

22.127 Offset Compensation ......................................................................      67

22.128 Offset Benefit Formula ...................................................................      67

22.129 Old-Law Calendar Year Election ...........................................................      67

22.130 Old-Law Required Beginning Date ..........................................................      67

22.131 Owner-Employee ...........................................................................      67

22.132 Paired Plans .............................................................................      67

22.133 Participant ..............................................................................      67

22.134 Period of Severance ......................................................................      67

22.135 Permissive Aggregation Group .............................................................      67

22.136 Permitted Disparity Method ...............................................................      67

22.137 Plan .....................................................................................      67

22.138 Plan Administrator .......................................................................      67

22.139 Plan Year ................................................................................      67

22.140 Pre-Age 35 Waiver ........................................................................      67

22.141 Predecessor Employer .....................................................................      67

22.142 Predecessor Plan .........................................................................      67

22.143 Present Value ............................................................................      67

22.144 Present Value Stated Benefit .............................................................      67

22.145 Prior Year Testing Method ................................................................      67

22.146 Pro Rata Allocation Method ...............................................................      67

22.147 Projected Annual Benefit .................................................................      67

22.148 Protected Benefit ........................................................................      68

22.149 Prototype Plan ...........................................................................      68

22.150 Prototype Sponsor ........................................................................      68

22.151 QDRO -- Qualified Domestic Relations Order ...............................................      68

22.152 QJSA -- Qualified Joint and Survivor Annuity .............................................      68

22.153 QMAC Account .............................................................................      68

22.154 QMACs -- Qualified Matching Contributions ................................................      68

22.155 QNEC Account .............................................................................      68

22.156 QNECs -- Qualified Nonelective Contributions .............................................      68

22.157 QPSA -- Qualified Preretirement Survivor Annuity .........................................      68

22.158 QPSA Election Period .....................................................................      68

22.159 Qualified Election .......................................................................      68

22.160 Qualified Transfer .......................................................................      68

22.161 Qualifying Employer Real Property ........................................................      68

22.162 Qualifying Employer Securities ...........................................................      68

22.163 Reemployment Commencement Date ...........................................................      68

22.164 Related Employer .........................................................................      68

22.165 Required Aggregation Group ...............................................................      68
</TABLE>

                                                                               7
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<TABLE>
<S>                                                                                                    <C>
22.166 Required Beginning Date ..................................................................      68

22.167 Reverse QNEC Method ......................................................................      68

22.168 Rollover Contribution Account ............................................................      68

22.169 Rollover Contribution ....................................................................      68

22.170 Rule of Parity Break in Service ..........................................................      68

22.171 Safe Harbor 401(k) Plan ..................................................................      68

22.172 Safe Harbor Contribution .................................................................      68

22.173 Safe Harbor Matching Contribution Account ................................................      68

22.174 Safe Harbor Matching Contributions .......................................................      68

22.175 Safe Harbor Nonelective Contribution Account .............................................      68

22.176 Safe Harbor Nonelective Contributions ....................................................      68

22.177 Salary Reduction Agreement ...............................................................      68

22.178 Section 401(k) Deferral Account ..........................................................      68

22.179 Section 401(k) Deferrals .................................................................      68

22.180 Self-Employed Individual .................................................................      68

22.181 Shareholder-Employee .....................................................................      68

22.182 Shift-to-Plan-Year Method ................................................................      68

22.183 Short Plan Year ..........................................................................      69

22.184 Social Security Retirement Age ...........................................................      69

22.185 Standardized Agreement ...................................................................      69

22.186 Stated Benefit ...........................................................................      69

22.187 Straight Life Annuity ....................................................................      69

22.188 Successor Plan ...........................................................................      69

22.189 Taxable Wage Base ........................................................................      69

22.190 Testing Compensation .....................................................................      69

22.191 Theoretical Reserve ......................................................................      69

22.192 Three Percent Method .....................................................................      69

22.193 Top-Paid Group ...........................................................................      69

22.194 Top-Paid Group Test ......................................................................      69

22.195 Top-Heavy Plan ...........................................................................      69

22.196 Top-Heavy Ratio ..........................................................................      69

22.197 Total Compensation .......................................................................      69

       (a) W-2 Wages ............................................................................      69

       (b) Withholding Wages ....................................................................      69

       (c) Code Section 415 Safe Harbor Compensation ............................................      69

22.198 Transfer Account .........................................................................      69

22.199 Trust ....................................................................................      69

22.200 Trustee ..................................................................................      69

22.201 Two-Step Formula .........................................................................      69

22.202 Union Employee ...........................................................................      69

22.203 Unit Benefit .............................................................................      69

22.204 Unit Excess Benefit ......................................................................      69

22.205 Unit Offset Benefit ......................................................................      70

22.206 Valuation Date ...........................................................................      70

22.207 Vesting Computation Period ...............................................................      70

22.208 W-2 Wages ................................................................................      70

22.209 Withholding Wages ........................................................................      70

22.210 Years of Participation ...................................................................      70

22.211 Year of Service ..........................................................................      70
</TABLE>

8
<PAGE>

ARTICLE 1

PLAN ELIGIBIITY AND PARTICIPATION

This Article contains the rules for determining when an Employee becomes
eligible to participate in the Plan. Part 1 and Part 2 of the Agreement contain
specific elections for applying these Plan eligibility and participation rules.
Article 6 of this BPD and Part 7 of the Agreement contain special service
crediting elections to override the default provisions under this Article.

1.1   ELIGIBILITY FOR PLAN PARTICIPATION. An Employee who satisfies the Plan's
      minimum age and service conditions (as elected in Part 1, #5 of the
      Agreement) is eligible to participate in the Plan beginning on the Entry
      Date selected in Part 2 of the Agreement, unless he/she is specifically
      excluded from participation under Part 1, #4 of the Agreement. An Employee
      who has satisfied the Plan's minimum age and service conditions and is
      employed on his/her Entry Date is referred to as an Eligible Participant.
      (See Section 1.7 below for the rules regarding an Employee who terminates
      employment prior to his/her Entry Date.) An Employee who is excluded from
      participation under Part 1, #4 of the Agreement is referred to as an
      Excluded Employee.

1.2   EXCLUDED EMPLOYEES. Unless specifically excluded under Part 1, #4 of the
      Agreement, all Employees of the Employer are entitled to participate under
      the Plan upon becoming an Eligible Participant. Any Employee who is
      excluded under Part 1, #4 of the Agreement may not participate under the
      Plan, unless such Excluded Employee subsequently becomes a member of an
      eligible class of Employees. (See Section 1.8(b) of this Article for rules
      regarding an Excluded Employee's entry into the Plan if he/she
      subsequently becomes a member of an eligible class of Employees.)

      The Employer may elect under Part 1, #4 of the 401(k) Agreement to exclude
      different groups of Employees for Section 401(k) Deferrals, Employer
      Matching Contributions and Employer Nonelective Contributions. Unless
      provided otherwise under Part 1, #4.f. of the Nonstandardized 401(k)
      Agreement, for purposes of determining the Excluded Employees, any
      selection made with respect to Section 401(k) Deferrals also will apply to
      any Employee After-Tax Contributions and any Safe Harbor Contributions;
      any selections made with respect to Employer Matching Contributions also
      will apply to any Qualified Matching Contributions (QMACs); and any
      selections made with respect to Employer Nonelective Contributions also
      will apply to any Qualified Nonelective Contributions (QNECs).

            (a) INDEPENDENT CONTRACTORS. Any individual who is an independent
            contractor, or who performs services with the Employer under an
            agreement that identifies the individual as an independent
            contractor, is specifically excluded from the Nonstandardized Plan.
            In the event the Internal Revenue Service (IRS) retroactively
            reclassifies such an individual as an Employee, the reclassified
            Employee will become an Eligible Participant on the date the IRS
            issues a final determination regarding his/her employment status (or
            the individual's Entry Date, if later), unless the individual is
            otherwise excluded from participation under Part 1, #4 of the
            Nonstandardized Agreement. For periods prior to the date of such
            final determination, the reclassified Employee will not have any
            rights to accrued benefits under the Plan, except as agreed to by
            the Employer and the IRS, or as set forth in an amendment adopted by
            the Employer.

            (b) LEASED EMPLOYEES. If an individual is a Leased Employee, such
            individual is treated as an Employee of the Employer and may
            participate under the Plan upon satisfying the Plan's minimum age
            and service conditions, unless the Employer elects to exclude Leased
            Employees from participation under Part 1, #4.d. of the
            Nonstandardized Agreement.

                  (1) DEFINITION OF LEASED EMPLOYEE. Effective for Plan Years
                  beginning after December 31, 1996, a Leased Employee, as
                  defined in Code Section 414(n), is an individual who performs
                  services for the Employer on a substantially full-time basis
                  for a period of at least one year pursuant to an agreement
                  between the Employer and a leasing organization, provided such
                  services are performed under the primary direction or control
                  of the recipient Employer. For Plan Years beginning before
                  January 1, 1997, the definition of Leased Employee is as
                  defined under Code Section 414(n), as in effect for such
                  years.

                  (2) CREDIT FOR BENEFITS. If a Leased Employee receives
                  contributions or benefits under a plan maintained by the
                  leasing organization that are attributable to services
                  performed for the Employer, such contributions or benefits
                  shall be treated as provided by the Employer.

                  (3) SAFE HARBOR PLAN. A Leased Employee will not be considered
                  an Employee of the Employer if such Leased Employee is covered
                  by a money purchase plan of the leasing organization which
                  provides: (i) a nonintegrated employer contribution of at
                  least 10% of compensation, (ii) immediate participation, and
                  (iii) full and immediate vesting. For this paragraph to apply,
                  Leased Employees must not constitute more than 20% of the
                  total Nonhighly Compensated Employees of the Employer.

1.3   EMPLOYEES OF RELATED EMPLOYERS. Employees of the Employer that executes
      the Signature Page of the Agreement and Employees of any Related Employer
      that executes a Co-Sponsor Adoption Page under the Agreement are eligible
      to participate in this Plan.

            (a) NONSTANDARDIZED AGREEMENT In a Nonstandardized Agreement, a
            Related Employer is not required to execute a Co-Sponsor Adoption
            Page. However, Employees of a Related Employer that does not execute
            a Co-Sponsor Adoption Page are not eligible to participate in the
            Plan.

            (b) STANDARDIZED AGREEMENT. In a Standardized Agreement, Employees
            of all Related Employers are eligible to participate under the Plan
            upon satisfying any required minimum age and/or service conditions
            (unless otherwise excluded under Part 1, #4 of the Agreement). All
            Related Employers (who have Employees who may be eligible under the
            Plan) must execute a Co-Sponsor Adoption Page under the Agreement,
            so the Employees of such Related Employers are eligible to become
            Participants in the Plan. (See Article 21 for applicable rules if a
            Related Employer does not sign the Co-Sponsor Adoption Page and the
            effect of an acquisition or disposition transaction that is
            described in Code Section 410(b)(6)(c).)

1.4   MINIMUM AGE AND SERVICE CONDITIONS. Part 1, #5 of the Agreement contains
      specific elections as to the minimum age and service conditions which an
      Employee must satisfy prior to becoming eligible to participate under the
      Plan. An Employee may be required to attain a specific age or to complete
      a certain amount of service with the Employer prior to commencing
      participation under the Plan. If no minimum age or service conditions
      apply to a particular contribution (i.e., the Employer elects "None" under
      Part 1, #5.a. of the Agreement), an Employee is treated as satisfying the
      Plan's eligibility requirements on the individual's Employment
      Commencement Date.

      Different age and service conditions may be selected under Part 1, #5 of
      the 401(k) Agreement for Section 401(k) Deferrals, Employer Matching
      Contributions, and Employer Nonelective Contributions. For purposes of
      applying the eligibility conditions under Part 1, #5, any selection made
      with respect to Section 401(k) Deferrals also will apply to any Employee
      After-Tax Contributions; any selections made with respect to Employer
      Matching Contributions also will apply to any Qualified Matching
      Contributions (QMACs); and any selections made with respect to Employer
      Nonelective Contributions also will apply to any Qualified Nonelective
      Contributions (QNECs), unless otherwise provided under Part 1, #5.f. of
      the Nonstandardized 401(k) Agreement. In addition, any eligibility
      conditions selected with respect to Section 401(k) Deferrals also will
      apply to any Safe Harbor Contributions designated under Part 4E of the
      401(k) Agreement, unless otherwise provided under Part 4E, #30.d. of the
      401(k) Agreement. If different conditions apply for different
      contributions, the rules in this Article for determining when an Employee
      is an Eligible Participant are applied separately with respect to each set
      of eligibility conditions.

            (a) MAXIMUM PERMISSIBLE AGE AND SERVICE CONDITIONS. Code Section
            410(a) provides limits on the maximum permissible age and service
            conditions that may be required prior to Plan participation. The
            Employer may not require an Employee, as a condition of Plan
            participation, to attain an age older than age 21. The Employer also
            may not require an Employee to complete more than one Year of
            Service, unless the Employer elects full and immediate vesting under
            Part 6 of the Agreement, in which case the Employer may require an
            Employee to complete up to two Years of Service. (The Employer may
            not require an Employee to complete more than one Year of Service to
            be eligible to make Section 401(k) Deferrals under the 401(k)
            Agreement.)

            (b) YEAR OF SERVICE. Unless the Employer elects otherwise under Part
            7, #23 of the Agreement [Part 7, #41 of the 401(k) Agreement], an
            Employee will earn one Year of Service for purposes of applying the
            eligibility rules under this Article if the Employee completes at
            least 1,000 Hours of Service with the Employer during an Eligibility
            Computation Period (as defined in subsection (c) below). An Employee
            will receive credit for a Year of Service, as of the end of the
            Eligibility Computation Period, if the Employee completes the
            required Hours of Service during such period, even if the Employee
            is not employed for the entire period. In calculating an Employee's
            Hours of Service for purposes of applying the eligibility rules
            under this Article, the Employer will use the Actual Hours Crediting
            Method, unless elected otherwise under Part 7 of the Agreement. (See
            Article 6 of this BPD for a description of alternative service
            crediting methods.)

            (c) ELIGIBILITY COMPUTATION PERIODS. For purposes of determining
            Years of Service under this Article, an Employee's initial
            Eligibility Computation Period is the 12-month period beginning on
            the Employee's Employment Commencement Date. If one Year of Service
            is required for eligibility, and the Employee is not credited with a
            Year of Service for the first Eligibility Computation Period,
            subsequent Eligibility Computation Periods are calculated under the
            Shift-to-Plan-Year Method, unless the Employer elects under Part 7,
            #24.a. of the Agreement [Part 7, #42.a. of the 401(k) Agreement] to
            use the Anniversary Year Method. If two Years of Service are
            required for eligibility, subsequent Eligibility Computation Periods
            are measured on the Anniversary Year Method, unless the Employer
            elects under Part 7, #24.b. of the Agreement [Part 7, #42.b. of the
            401(k) Agreement] to use the Shift-to-Plan-Year Method. In the case
            of a 401(k)

                                                                               9
<PAGE>

            Agreement in which a two Years of Service eligibility condition is
            used for either Employer Matching Contributions or Employer
            Nonelective Contributions, the method used to determine Eligibility
            Computation Periods for the two Years of Service condition also will
            apply to any one Year of Service eligibility condition used with
            respect to any other contributions under the Plan.

                  (1) SHIFT-TO-PLAN-YEAR METHOD. Under the Shift-to-Plan-Year
                  Method, after the initial Eligibility Computation Period,
                  subsequent Eligibility Computation Periods are measured using
                  the Plan Year. In applying the Shift-to-Plan-Year Method, the
                  first Eligibility Computation Period following the shift to
                  the Plan Year is the first Plan Year that commences after the
                  Employee's Employment Commencement Date. See Section 11.7 for
                  rules that apply if there is a short Plan Year.

                  (2) ANNIVERSARY YEAR METHOD. Under the Anniversary Year
                  Method, after the initial Eligibility Computation Period, each
                  subsequent Eligibility Computation Period is the 12-month
                  period commencing with the anniversary of the Employee's
                  Employment Commencement Date.

            (d) APPLICATION OF ELIGIBILITY RULES.

                  (1) GENERAL RULE -- EFFECTIVE DATE. All Employees who have
                  satisfied the conditions for being an Eligible Participant
                  (and have reached their Entry Date (as determined under Part 2
                  of the Agreement)) as of the Effective Date of the Plan are
                  eligible to participate in the Plan as of the Effective Date
                  (provided the Employee is employed on such date and is not
                  otherwise excluded from participation under Part 1, #4 of the
                  Agreement). If an Employee has satisfied all the conditions
                  for being an Eligible Participant as of the Effective Date of
                  the Plan, except the Employee has not yet reached his/her
                  Entry Date, the Employee will become an Eligible Participant
                  on the appropriate Entry Date in accordance with this Article.

                  (2) DUAL ELIGIBILITY PROVISION. The Employer may modify the
                  rule described in subsection (1) above by electing under Part
                  1, #6.a. of the Nonstandardized Agreement [Part 1, #6 of the
                  Standardized Agreement] to treat all Employees employed on the
                  Effective Date of the Plan as Eligible Participants as of such
                  date. Alternatively, the Employer may elect under Part 1,
                  #6.b. of the Nonstandardized Agreement to apply the dual
                  eligibility provision as of a specified date. Any Employee
                  employed as of a date designated under Part 1, #6 will be
                  deemed to be an Eligible Participant as of the later of such
                  date or the Effective Date of this Plan, whether or not the
                  Employee has otherwise satisfied the eligibility conditions
                  designated under Part 1, #5 and whether or not the Employee
                  has otherwise reached his/her Entry Date (as designated under
                  Part 2 of the Agreement). Thus, all eligible Employees
                  employed on the date designated under Part 1, #6 will commence
                  participating under the Plan as of the appropriate date.

            (e) AMENDMENT OF AGE AND SERVICE CONDITIONS. If the Plan's minimum
            age and service conditions are amended, an Employee who is an
            Eligible Participant immediately prior to the effective date of the
            amendment is deemed to satisfy the amended requirements. This
            provision may be modified under the special Effective Date
            provisions under Appendix A of the Agreement.

1.5   ENTRY DATES. Part 2 of the Agreement contains specific elections regarding
      the Entry Dates under the Plan. An Employee's Entry Date is the date as of
      which he/she is first considered an Eligible Participant. Depending on the
      elections in Part 2 of the Agreement, the Entry Date may be the exact date
      on which an Employee completes the Plan's age and service conditions, or
      it might be some date that occurs before or after such conditions are
      satisfied. If an Employee is excluded from participation under Part 1, #4
      of the Agreement, see the rules under Section 1.8 of this Article.

      The Employer may elect under Part 2 of the 401(k) Agreement to apply
      different Entry Dates for Section 401(k) Deferrals, Employer Matching
      Contributions and Employer Nonelective Contributions. Unless provided
      otherwise in Part 2, #8.f. of the Nonstandardized 401(k) Agreement, the
      Entry Date chosen for Section 401(k) Deferrals also applies to any
      Employee After-Tax Contributions and to any Safe Harbor Contributions
      designated under Part 4E of the Agreement; the Entry Date chosen for
      Employer Matching Contributions also applies to any Qualified Matching
      Contributions (QMACs); and the Entry Date chosen for Employer Nonelective
      Contributions also applies to any Qualified Nonelective Contributions
      (QNECs).

            (a) ENTRY DATE REQUIREMENTS. Except as provided under Section
            1.4(d)(2) above, an Employee (other than an Excluded Employee)
            commences participation under the Plan (i.e., becomes an Eligible
            Participant) as of the Entry Date selected in Part 2 of the
            Agreement, provided the individual is employed by the Employer on
            that Entry Date. (See Section 1.7 below for the rules applicable to
            Employees who are not employed on the Entry Date.) In no event may
            an Eligible Participant's Entry Date be later than: (1) the first
            day of the Plan Year beginning after the date on which the Eligible
            Participant satisfies the maximum permissible minimum age and
            service conditions described in Section 1.4, or (2) six months after
            the date the Eligible Participant satisfies such age and service
            conditions.

            (b) SINGLE ANNUAL ENTRY DATE. If the Employer elects a single annual
            Entry Date under Part 2, #8 of the Agreement, the maximum
            permissible age and service conditions described in Section 1.4
            above are reduced by one-half (1/2) year, unless: (1) the Employer
            elects under Part 2, #7.c. of the Agreement to use the Entry Date
            nearest the date the Employee satisfies the Plan's minimum age and
            service conditions and the Entry Date is the first day of the Plan
            Year or (2) the Employer elects under Part 2, #7.d. of the Agreement
            to use the Entry Date preceding the date the Employee satisfies the
            Plan's minimum age and service conditions.

1.6   ELIGIBILITY BREAK IN SERVICE RULES. For purposes of eligibility to
      participate, an Employee is credited with all Years of Service earned with
      the Employer, except as provided under the following Break in Service
      rules. In applying these Break in Service rules, Years of Service and
      Breaks in Service (as defined in Section 22.26) are measured on the same
      Eligibility Computation Period as defined in Section 1.4(c) above.

            (a) RULE OF PARITY BREAK IN SERVICE. This Break in Service rule
            applies only to Participants who are totally nonvested (i.e., 0%
            vested) in their Employer Contribution Account and Employer Matching
            Contribution Account, as applicable. Under this Break in Service
            rule, if a nonvested Participant incurs a period of consecutive
            one-year Breaks in Service which equals or exceeds the greater of
            five (5) or the Participant's aggregate number of Years of Service
            with the Employer, all service earned prior to the consecutive Break
            in Service period will be disregarded and the Participant will be
            treated as a new Employee for purposes of determining eligibility
            under the Plan. The Employer may elect under Part 7, #27 of the
            Agreement [Part 7, #45 of the 401(k) Agreement] not to apply the
            Rule of Parity Break in Service rule.

                  (1) PREVIOUS APPLICATION OF THE RULE OF PARITY BREAK IN
                  SERVICE RULE. In determining a Participant's aggregate Years
                  of Service for purposes of applying the Rule of Parity Break
                  in Service, any Years of Service otherwise disregarded under a
                  previous application of this rule are disregarded.

                  (2) APPLICATION TO THE 401(K) AGREEMENT. The Rule of Parity
                  Break in Service rule applies only to determine the
                  individual's right to resume as an Eligible Participant with
                  respect to his/her Employer Contribution Account and/or
                  Employer Matching Contribution Account. In determining whether
                  a Participant is totally nonvested for purposes of applying
                  the Rule of Parity Break in Service rule, the Participant's
                  Section 401(k) Deferral Account, Employee After-Tax
                  Contribution Account, QMAC Account, QNEC Account, Safe Harbor
                  Nonelective Contribution Account, Safe Harbor Matching
                  Contribution Account and Rollover Contribution Account are
                  disregarded.

            (b) ONE-YEAR BREAK IN SERVICE RULE FOR PLANS USING A TWO YEARS OF
            SERVICE ELIGIBILITY CONDITION. If the Employer elects to use the two
            Years of Service eligibility condition under Part 1, #5.e. of the
            Agreement, any Employee who incurs a one-year Break in Service
            before satisfying the two Years of Service eligibility condition
            will not be credited with service earned before such one-year Break
            in Service.

            (c) ONE-YEAR HOLDOUT BREAK IN SERVICE RULE. The one-year holdout
            Break in Service rule will not apply unless the Employer
            specifically elects in Part 7, #27.b. of the Nonstandardized
            Agreement [Part 7, #45.b. of the Nonstandardized 401(k) Agreement]
            to have it apply. If the one-year holdout Break in Service rule is
            elected, an Employee who has a one-year Break in Service will not be
            credited for eligibility purposes with any Years of Service earned
            before such one-year Break in Service until the Employee has
            completed a Year of Service after the one-year Break in Service.
            (The one-year holdout Break in Service rule does not apply under the
            Standardized Agreements.)

                  (1) OPERATING RULES. An Employee who is precluded from
                  receiving Employer Contributions (other than Section 401(k)
                  Deferrals) as a result of the one-year holdout Break in
                  Service rule, and who completes a Year of Service following
                  the Break in Service, is reinstated as an Eligible Participant
                  as of the first day of the 12-month measuring period
                  (determined under subsection (2) or (3) below) during which
                  the Employee completes the Year of Service. Unless otherwise
                  selected under Part 7, #45.b.(1)(b) of the Nonstandardized
                  401(k) Agreement, the one-year holdout Break in Service rule
                  does not apply to preclude an otherwise Eligible Participant
                  from making Section 401(k) Deferrals to the Plan. If the
                  Employer elects under Part 7, #45.b.(1)(b) of the
                  Nonstandardized 401(k) Agreement to have the one-year holdout
                  Break in Service rule apply to Section 401(k) Deferrals, an
                  Employee who is precluded from making Section 401(k) Deferrals
                  as a result of this Break in Service rule is re-eligible to
                  make Section 401(k) Deferrals immediately upon completing
                  1,000 Hours of Service with the Employer during a subsequent
                  measuring period (as determined under subsection (2) or (3)
                  below). No corrective action need be taken by the Employer as
                  a result of the failure to retroactively permit the Employee
                  to make Section 401(k) Deferrals.

                  (2) PLANS USING THE SHIFT-TO-PLAN-YEAR METHOD. If the Plan
                  uses the Shift-to-Plan-Year Method (as defined in Section
                  1.4(c)(1)) for measuring Years of Service, the period for
                  determining whether an

10
<PAGE>

                  Employee completes a Year of Service following the one-year
                  Break in Service is the 12-month period commencing on the
                  Employee's Reemployment Commencement Date and, if necessary,
                  subsequent Plan Years beginning with the Plan Year which
                  includes the first anniversary of the Employee's Reemployment
                  Commencement Date.

                  (3) PLANS USING ANNIVERSARY YEAR METHOD. If the Plan uses the
                  Anniversary Year Method (as defined in Section 1.4(c)(2)) for
                  measuring Years of Service, the period for determining whether
                  an Employee completes a Year of Service following the one-year
                  Break in Service is the 12-month period which commences on the
                  Employee's Reemployment Commencement Date and, if necessary,
                  subsequent 12-month periods beginning on anniversaries of the
                  Employee's Reemployment Commencement Date.

1.7   ELIGIBILITY UPON REEMPLOYMENT. Subject to the Break in Service rules under
      Section 1.6, a former Employee is reinstated as an Eligible Participant
      immediately upon rehire if the Employee had satisfied the Plan's minimum
      age and service conditions prior to termination of employment, regardless
      of whether the Employee was actually employed on his/her Entry Date,
      unless the Employee is an Excluded Employee upon his/her return to
      employment. This requirement is deemed satisfied if a rehired Employee is
      permitted to commence making Section 401(k) Deferrals as of the beginning
      of the first payroll period commencing after the Employee's Reemployment
      Commencement Date.

      If an Employee is reemployed prior to his/her Entry Date, the Employee
      does not become an Eligible Participant under the Plan until such Entry
      Date. A rehired Employee who had not satisfied the Plan's minimum age and
      service conditions prior to termination of employment is eligible to
      participate in the Plan on the appropriate Entry Date following
      satisfaction of the eligibility requirements under this Article.

1.8   OPERATING RULES FOR EMPLOYEES EXCLUDED BY CLASS.

      (a) ELIGIBLE PARTICIPANT BECOMES PART OF AN EXCLUDED CLASS OF EMPLOYEES.
      If an Eligible Participant becomes part of an excluded class of Employees,
      his/her status as an Eligible Participant ceases immediately. As provided
      in subsection (b) below, such Employee's status as an Eligible Participant
      will resume immediately upon his/her returning to an eligible class of
      Employees, regardless of whether such date is a normal Entry Date under
      the Plan, subject to the application of any Break in Service rules under
      Section 1.6 and the special rule for Section 401(k) Deferrals under
      subsection (b) below.

      (b) EXCLUDED EMPLOYEE BECOMES PART OF AN ELIGIBLE CLASS OF EMPLOYEES. If
      an Excluded Employee becomes part of an eligible class of Employees, the
      following rules apply. If the Entry Date that otherwise would have applied
      to such Employee following his/her completion of the Plan's minimum age
      and service conditions has already passed, then the Employee becomes an
      Eligible Participant on the date he/she becomes part of the eligible class
      of Employees, regardless of whether such date is a normal Entry Date under
      the Plan. This requirement is deemed satisfied if the Employee is
      permitted to commence making Section 401(k) Deferrals as of the beginning
      of the first payroll period commencing after the Employee becomes part of
      an eligible class of Employees. If the Entry Date that would have applied
      to such Employee has not passed, then the Employee becomes an Eligible
      Participant on such Entry Date. If the Employee has not satisfied the
      Plan's minimum age and service conditions, the Employee will become an
      Eligible Participant on the appropriate Entry Date following satisfaction
      of the eligibility requirements under this Article.

1.9   RELATIONSHIP TO ACCRUAL OF BENEFITS. An Eligible Participant is entitled
      to accrue benefits in the Plan but will not necessarily do so in every
      Plan Year that he/she is an Eligible Participant. Whether an Eligible
      Participant's Account receives an allocation of Employer Contributions
      depends on the requirements set forth in Part 4 of the Agreement. If an
      Employee is an Eligible Participant for purposes of making Section 401(k)
      Deferrals under the 401(k) Agreement, such Employee is treated as an
      Eligible Participant under the Plan regardless of whether he/she actually
      elects to make Section 401(k) Deferrals.

1.10  WAIVER OF PARTICIPATION. Unless the Employer elects otherwise under Part
      13, #57 of the Nonstandardized Agreement [Part 13, #75 of the
      Nonstandardized 401(k) Agreement], an Eligible Participant may not waive
      participation under the Plan. For this purpose, a failure to make Section
      401(k) Deferrals or Employee After-Tax Contributions under a 401(k) plan
      is not a waiver of participation. The Employer may elect under Part 13,
      #57 of the Nonstandardized Agreement [Part 13, #75 of the Nonstandardized
      401(k) Agreement] to permit Employees to make a one-time irrevocable
      election to not participate under the Plan. Such election must be made
      upon inception of the Plan or at any time prior to the time the Employee
      first becomes eligible to participate under any plan maintained by the
      Employer. An Employee who makes a one-time irrevocable election not to
      participate may not subsequently elect to participate under the Plan. An
      Employee may not waive participation under a Standardized Agreement.

      An Employee who elects not to participate under this Section 1.10 is
      treated as a nonbenefiting Employee for purposes of the minimum coverage
      requirements under Code Section 410(b). However, an Employee who makes a
      one-time irrevocable election not to participate, as described in the
      preceding paragraph, is not an Eligible Participant for purposes of
      applying the ADP Test or ACP Test under the 401(k) Agreement. See Section
      17.7(e) and (f). A waiver of participation must be filed in the manner,
      time and on the form required by the Plan Administrator.

ARTICLE 2

EMPLOYER CONTRIBUTIONS AND ALLOCATIONS

This Article describes how Employer Contributions are made to and allocated
under the Plan. The type of Employer Contributions that may be made under the
Plan and the method for allocating such contributions will depend on the type of
Plan involved. Section 2.2 of this BPD provides specific rules regarding
contributions and allocations under a profit sharing plan; Section 2.3 provides
the rules for a 401(k) plan; Section 2.4 provides the rules for a money purchase
plan; and Section 2.5 provides the rules for a target benefit plan. Part 4 of
the Agreement contains the elective provisions for the Employer to specify the
amount and type of Employer Contributions it will make under the Plan and to
designate any limits on the amount it will contribute to the Plan each year.
Employee After-Tax Contributions, Rollover Contributions and transfers to the
Plan are discussed in Article 3 and the allocation of forfeitures is discussed
in Article 5. Part 3 of the Agreement contains elective provisions for
determining an Employee's Included Compensation for allocation purposes.

2.1   AMOUNT OF EMPLOYER CONTRIBUTIONS. The Employer shall make Employer
      Contributions to the Trust as determined under the contribution formula
      elected in Part 4 of the Agreement. If this Plan is a 401(k) plan,
      Employer Contributions include Section 401(k) Deferrals, Employer
      Nonelective Contributions, Employer Matching Contributions, QNECs, QMACs
      and Safe Harbor Contributions, to the extent such contributions are
      elected under the 401(k) Agreement. The Employer has the responsibility
      for determining the amount and timing of Employer Contributions under the
      terms of the Plan.

            (a) LIMITATION ON EMPLOYER CONTRIBUTIONS. Employer Contributions are
            subject to the Annual Additions Limitation described in Article 7 of
            this BPD. If allocations to a Participant exceed (or will exceed)
            such limitation, the excess will be corrected in accordance with the
            rules under Article 7. In addition, the Employer must comply with
            the special contribution and allocation rules for Top-Heavy Plans
            under Article 16.

            (b) LIMITATION ON INCLUDED COMPENSATION. For purposes of determining
            a Participant's allocation of Employer Contributions under this
            Article, the Included Compensation taken into account for any
            Participant for a Plan Year may not exceed the Compensation Dollar
            Limitation under Section 22.32.

            (c) CONTRIBUTION OF PROPERTY. Subject to the consent of the Trustee,
            the Employer may make its contribution to the Plan in the form of
            property, provided such contribution does not constitute a
            prohibited transaction under the Code or ERISA. The decision to make
            a contribution of property is subject to the general fiduciary rules
            under ERISA.

            (d) FROZEN PLAN. The Employer may designate under Part 4, #12 of the
            Agreement [#3 of the 401(k) Agreement] that the Plan is a frozen
            Plan. As a frozen Plan, the Employer will not make any Employer
            Contributions with respect to Included Compensation earned after the
            date identified in the Agreement, and if the Plan is a 401(k) Plan,
            no Participant will be permitted to make Section 401(k) Deferrals or
            Employee After-Tax Contributions to the Plan for any period
            following the effective date identified in the Agreement.

2.2   PROFIT SHARING PLAN CONTRIBUTION AND ALLOCATIONS. This Section 2.2 sets
      forth rules for determining the amount of any Employer Contributions under
      the profit sharing plan Agreement. This Section 2.2 also applies for
      purposes of determining any Employer Nonelective Contributions under the
      401(k) plan Agreement. In applying this Section 2.2 to the 401(k)
      Agreement, the term Employer Contribution refers solely to Employer
      Nonelective Contributions. Any reference to the Agreement under this
      Section 2.2 is a reference to the profit sharing plan Agreement or 401(k)
      plan Agreement (as applicable).

            (a) AMOUNT OF EMPLOYER CONTRIBUTION. The Employer must designate
            under Part 4, #12 of the profit sharing plan Agreement the amount it
            will contribute as an Employer Contribution under the Plan. If the
            Employer adopts the 401(k) plan Agreement and elects to make
            Employer Nonelective Contributions under Part 4C of the Agreement,
            the Employer must complete Part 4C, #20 of the Agreement, unless the
            only Employer Nonelective Contribution authorized under the Plan is
            a QNEC under Part 4C, #22. An Employer Contribution authorized under
            this Section may be totally within the Employer's discretion or may
            be a fixed amount determined as a uniform percentage of each
            Eligible Participant's Included Compensation or as a fixed dollar
            amount for each Eligible Participant. An Employer Contribution under
            this Section will be allocated to the Eligible Participants'
            Employer Contribution Account in accordance with the allocation
            formula selected under Part 4, #13 of the Agreement [Part 4C, #21 of
            the 401(k) Agreement].

                  (1) DAVIS-BACON CONTRIBUTION FORMULA. The Employer may elect a
                  Davis-Bacon Contribution Formula under Part 4, #12.d. of the
                  Nonstandardized Agreement [Part 4C, #20.d. of the
                  Nonstandardized 401(k) Agreement]. Under the Davis-Bacon
                  Contribution Formula, the

                                                                              11
<PAGE>

                  Employer will provide an Employer Contribution for each
                  Eligible Participant who performs Davis-Bacon Act Service. For
                  this purpose, Davis-Bacon Act Service is any service performed
                  by an Employee under a public contract subject to the
                  Davis-Bacon Act or to any other federal, state or municipal
                  prevailing wage law. Each such Eligible Participant will
                  receive a contribution based on the hourly contribution rate
                  for the Participant's employment classification, as designated
                  on Schedule A of the Agreement. Schedule A is incorporated as
                  part of the Agreement.

                  In applying the Davis-Bacon Contribution Formula under this
                  subsection (1), the following default rules will apply. The
                  Employer may modify these default rules under Part 4,
                  #12.d.(2) of the Nonstandardized Agreement [Part 4C, #20.d.(2)
                  of the Nonstandardized 401(k) Agreement].

                        (i) ELIGIBLE EMPLOYEES. Highly Compensated Employees are
                        Excluded Employees for purposes of receiving an Employer
                        Contribution under the Davis-Bacon Contribution Formula.

                        (ii) MINIMUM AGE AND SERVICE CONDITIONS. No minimum age
                        or service conditions will apply for purposes of
                        determining an Employee's eligibility under the
                        Davis-Bacon Contribution Formula.

                        (iii) ENTRY DATE. For purposes of applying the
                        Davis-Bacon Contribution Formula, an Employee becomes an
                        Eligible Participant on his/her Employment Commencement
                        Date.

                        (iv) ALLOCATION CONDITIONS. No allocation conditions (as
                        described in Section 2.6) will apply for purposes of
                        determining an Eligible Participant's allocation under
                        the Davis-Bacon Contribution Formula.

                        (v) VESTING. Employer Contributions made pursuant to the
                        Davis-Bacon Contribution Formula are always 100% vested.

                        (VI) OFFSET OF OTHER EMPLOYER CONTRIBUTIONS. The
                        contributions under the Davis-Bacon Contribution Formula
                        will not offset any other Employer Contributions under
                        the Plan. However, the Employer may elect under Part 4,
                        #12.d.(1) of the Nonstandardized Agreement [Part 4C,
                        #20.d.(1) of the Nonstandardized 401(k) Agreement] to
                        offset any other Employer Contributions made under the
                        Plan by the contributions a Participant receives under
                        the Davis-Bacon Contribution Formula. Under the
                        Nonstandardized 401(k) plan Agreement, the Employer may
                        elect under Part 4C, #20.d.(1) to apply the offset under
                        this subsection to Employer Nonelective Contributions,
                        Employer Matching Contributions or both.

                  (2) NET PROFITS. The Employer may elect under Part 4, #12 of
                  the Agreement [Part 4B, #16 and Part 4C, #20 of the 401(k)
                  Agreement], to limit any Employer Contribution under the Plan
                  to Net Profits. Unless modified in the Agreement, Net Profits
                  means the Employer's net income or profits determined in
                  accordance with generally accepted accounting principles,
                  without any reduction for taxes based upon income, or the
                  contributions made by the Employer under this Plan or any
                  other qualified plan. Unless specifically elected otherwise
                  under Part 4, #12.e.(2) of the Nonstandardized Agreement [Part
                  4C, #20.e.(2) of the Nonstandardized 401(k) Agreement], this
                  limit will not apply to any Employer Contributions made under
                  a Davis-Bacon Contribution Formula.

                  (3) MULTIPLE FORMULAS. If the Employer elects more than one
                  Employer Contribution formula, each formula is applied
                  separately. The Employer's aggregate Employer Contribution for
                  a Plan Year will be the sum of the Employer Contributions
                  under all such formulas.

            (b) ALLOCATION FORMULA FOR EMPLOYER CONTRIBUTIONS. The Employer must
            elect a definite allocation formula under Part 4, #13 of the profit
            sharing plan Agreement that determines how much of the Employer
            Contribution is allocated to each Eligible Participant. If the
            Employer adopts the 401(k) plan Agreement and elects to make an
            Employer Nonelective Contribution (other than a QNEC) under Part 4C,
            #20 of the Agreement, Part 4C, #21 also must be completed
            designating the allocation formula under the Plan. An Eligible
            Participant is only entitled to an allocation if such Participant
            satisfies the allocation conditions described in Part 4, #15 of the
            Agreement [Part 4C, #24 of the 401(k) Agreement]. See Section 2.6.

                  (1) PRO RATA ALLOCATION METHOD. If the Employer elects the Pro
                  Rata Allocation Method, a pro rata share of the Employer
                  Contribution is allocated to each Eligible Participant's
                  Employer Contribution Account. A Participant's pro rata share
                  is determined based on the ratio such Participant's Included
                  Compensation bears to the total of all Eligible Participants'
                  Included Compensation. However, if the Employer elects under
                  Part 4, #12.c. of the Agreement [Part 4C, #20.c. of the 401(k)
                  Agreement] to contribute a uniform dollar amount for each
                  Eligible Participant, the pro rata allocation method allocates
                  that uniform dollar amount to each Eligible Participant. If
                  the Employer elects a Davis-Bacon Contribution Formula under
                  Part 4, #12.d. of the Nonstandardized Agreement [Part 4C,
                  #20.d. of the Nonstandardized 401(k) Agreement], the Employer
                  Contributions made pursuant to such formula will be allocated
                  to each Eligible Participant based on his/her Davis-Bacon Act
                  Service in accordance with the employment classifications
                  identified under Schedule A of the Agreement.

                  (2) PERMITTED DISPARITY METHOD. If the Employer elects the
                  Permitted Disparity Method, the Employer Contribution is
                  allocated to Eligible Participants under the Two-Step Formula
                  or the Four-Step Formula (as elected under the Agreement). The
                  Permitted Disparity Method only may apply if the Employer
                  elects under the Agreement to make a discretionary
                  contribution. The Employer may not elect the Permitted
                  Disparity Method under the Plan if another qualified plan of
                  the Employer, which covers any of the same Employees, uses
                  permitted disparity in determining the allocation of
                  contributions or the accrual of benefits under the plan.

                  For purposes of applying the Permitted Disparity Method,
                  Excess Compensation is the portion of an Eligible
                  Participant's Included Compensation that exceeds the
                  Integration Level. The Integration Level is the Taxable Wage
                  Base, unless the Employer designates a different amount under
                  Part 4, #14.b.(2) of the Agreement [Part 4C, #23.b.(2) of the
                  401(k) Agreement].

                        (i) TWO-STEP FORMULA. If the Employer elects the
                        Two-Step Formula, the following allocation method
                        applies. However, the Employer may elect under Part 4,
                        #14.b.(1) of the Agreement [Part 4C, #23.b.(1) of the
                        401(k) Agreement] to have the Four-Step Method, as
                        described in subsection (ii) below, automatically apply
                        for any Plan Year in which the Plan is a Top-Heavy Plan.

                              (A) STEP ONE. The Employer Contribution is
                              allocated to each Eligible Participant's Account
                              in the ratio that each Eligible Participant's
                              Included Compensation plus Excess Compensation for
                              the Plan Year bears to the total Included
                              Compensation plus Excess Compensation of all
                              Eligible Participants for the Plan Year. The
                              allocation under this Step One, as a percentage of
                              each Eligible Participant's Included Compensation
                              plus Excess Compensation, may not exceed the
                              Applicable Percentage under the following table:

<TABLE>
<CAPTION>
                        INTEGRATION LEVEL                      APPLICABLE
                (AS A % OF THE TAXABLE WAGE BASE)              PERCENTAGE
<S>                                                            <C>
                               100%                               5.7%
                 More than 80% but less than 100%                 5.4%
               More than 20% and not more than 80%                4.3%
                           20% or less                            5.7%
</TABLE>

                              (b) STEP TWO. Any Employer Contribution remaining
                              after Step One will be allocated in the ratio that
                              each Eligible Participant's Included Compensation
                              for the Plan Year bears to the total Included
                              Compensation of all Eligible Participants for the
                              Plan Year.

                        (ii) FOUR-STEP FORMULA. If the Employer elects the
                        Four-Step Formula, or if the Plan is a Top-Heavy Plan
                        and the Employer elects under the Agreement to have the
                        Four-Step Formula apply for any Plan Year that the Plan
                        is a Top-Heavy Plan, the following allocation method
                        applies. The allocation under this Four-Step Formula may
                        be modified if the Employer maintains a Defined Benefit
                        Plan and elects under Part 13, #54.b. of the Agreement
                        [Part 13, #72.b. of the 401(k) Agreement] to provide a
                        greater top-heavy minimum contribution. See Section
                        16.2(a)(5)(ii).

                              (A) STEP ONE. The Employer Contribution is
                              allocated to each Eligible Participant's Account
                              in the ratio that each Eligible Participant's
                              Total Compensation for the Plan Year bears to all
                              Eligible Participants' Total Compensation for the
                              Plan Year, but not in excess of 3% of each
                              Eligible Participant's Total Compensation.

                              For any Plan Year for which the Plan is a
                              Top-Heavy Plan, an allocation will be made under
                              this subsection (A) to any Non-Key Employee who is
                              an Eligible Participant (and is not an Excluded
                              Employee) if such individual is employed as of the
                              last day of the Plan Year, even if such individual
                              fails to satisfy any minimum Hours of Service
                              allocation condition under Part 4, #15 of the
                              Agreement [Part 4C, #24 of the 401(k) Agreement].
                              If the Plan is a Top-Heavy 401(k) Plan, an
                              allocation also will be made under this subsection
                              (A) to any Employee who is an Eligible Participant
                              for purposes of making Section 401(k) Deferrals
                              under the Plan, even if the individual has not
                              satisfied the minimum age and service conditions
                              under Part 1, #5 of the Agreement applicable to
                              any other contribution types.

                              (B) STEP TWO. Any Employer Contribution remaining
                              after the allocation in Step One will be allocated
                              to each Eligible Participant's Account in the
                              ratio that each Eligible Participant's Excess
                              Compensation for the Plan Year bears to the Excess
                              Compensation of all Eligible Participants for the
                              Plan Year, but not in excess of 3% of each
                              Eligible Participant's Included Compensation.

12
<PAGE>

                              (C) STEP THREE. Any Employer Contribution
                              remaining after the allocation in Step Two will be
                              allocated to each Eligible Participant's Account
                              in the ratio that the sum of each Eligible
                              Participant's Included Compensation and Excess
                              Compensation bears to the sum of all Eligible
                              Participants' Included Compensation and Excess
                              Compensation. The allocation under this Step
                              Three, as a percentage of each Eligible
                              Participant's Included Compensation plus Excess
                              Compensation, may not exceed the Applicable
                              Percentage under the following table:

<TABLE>
<CAPTION>
                        INTEGRATION LEVEL                    APPLICABLE
                (AS A % OF THE TAXABLE WAGE BASE)            PERCENTAGE
<S>                                                          <C>
                               100%                             2.7%
                 More than 80% but less than 100%               2.4%
               More than 20% and not more than 80%              1.3%
                           20% or less                          2.7%
</TABLE>

                              (d) STEP FOUR. Any remaining Employer Contribution
                              will be allocated to each Eligible Participant's
                              Account in the ratio that each Eligible
                              Participant's Included Compensation for the Plan
                              Year bears to all Eligible Participants' Included
                              Compensation for that Plan Year.

                  (3) UNIFORM POINTS ALLOCATION. The Employer may elect under
                  Part 4, #13.c. of the Nonstandardized Agreement [Part 4C,
                  #21.c. of the Nonstandardized 401(k) Agreement] to allocate
                  the Employer Contribution under a uniform points allocation
                  formula. Under this formula, the allocation for each Eligible
                  Participant is determined based on the Eligible Participant's
                  total points for the Plan Year, as determined under the
                  Nonstandardized Agreement. An Eligible Participant's
                  allocation of the Employer Contribution is determined by
                  multiplying the Employer Contribution by a fraction, the
                  numerator of which is the Eligible Participant's total points
                  for the Plan Year and the denominator of which is the sum of
                  the points for all Eligible Participants for the Plan Year.

                  An Eligible Participant will receive points for each year(s)
                  of age and/or each Year(s) of Service designated under Part 4,
                  #13.c. of the Nonstandardized Agreement [Part 4C, #21.c. of
                  the Nonstandardized 401(k) Agreement]. In addition, an
                  Eligible Participant also may receive points based on his/her
                  Included Compensation, if the Employer so elects under the
                  Nonstandardized Agreement. Each Eligible Participant will
                  receive the same number of points for each designated year of
                  age and/or service and the same number of points for each
                  designated level of Included Compensation. An Eligible
                  Participant must receive points for either age or service, or
                  may receive points for both age and service. If the Employer
                  also provides points based on Included Compensation, an
                  Eligible Participant will receive points for each level of
                  Included Compensation designated under Part 4, #13.c.(3) of
                  the Nonstandardized Agreement [Part 4C, #21.c.(3) of the
                  Nonstandardized 401(k) Agreement]. For this purpose, the
                  Employer may not designate a level of Included Compensation
                  that exceeds $200.

                  To satisfy the nondiscrimination safe harbor under Treas. Reg.
                  Section 1.401(a)(4)-2, the average of the allocation rates for
                  Highly Compensated Employees in the Plan must not exceed the
                  average of the allocation rates for the Nonhighly Compensated
                  Employees in the Plan. For this purpose, the average
                  allocation rates are determined in accordance with Treas. Reg.
                  Section 1.401(a)(4)-2(b)(3)(B).

            (c) SPECIAL RULES FOR DETERMINING INCLUDED COMPENSATION.

                  (1) APPLICABLE PERIOD FOR DETERMINING INCLUDED COMPENSATION.
                  In determining an Eligible Participant's allocation under Part
                  4, #13 of the Agreement [Part 4C, #21 of the 401(k)
                  Agreement], the Participant's Included Compensation is
                  determined separately for each period designated under Part 4,
                  #14.a.(1) of the Agreement [Part 4C, #23.a.(1) of the 401(k)
                  Agreement]. If the Employer elects the Permitted Disparity
                  Method under Part 4, #13.b. of the Agreement [Part 4C, #21.b.
                  of the 401(k) Agreement], the period designated must be the
                  Plan Year. If the Employer elects the Pro Rata Allocation
                  Method or the uniform points allocation formula, and elects a
                  period other than the Plan Year, a Participant's allocation of
                  Employer Contributions will be determined separately for each
                  period based solely on Included Compensation for such period.
                  The Employer need not actually make the Employer Contribution
                  during the designated period, provided the total Employer
                  Contribution for the Plan Year is allocated based on the
                  proper Included Compensation.

                  (2) PARTIAL PERIOD OF PARTICIPATION. If an Employee is an
                  Eligible Participant for only part of a Plan Year, the
                  Employer Contribution formula(s) will be applied based on such
                  Employee's Included Compensation for the period he/she is an
                  Eligible Participant. However, the Employer may elect under
                  Part 4, #14.a.(2) of the Agreement [Part 4C, #23.a.(2) of the
                  401(k) Agreement] to base the Employer Contribution formula(s)
                  on the Employee's Included Compensation for the entire Plan
                  Year, including the portion of the Plan Year during which the
                  Employee is not an Eligible Participant. In applying this
                  subsection (2) to the 401(k) Agreement, an Employee's status
                  as an Eligible Participant is determined solely with respect
                  to the Employer Nonelective Contribution under Part 4C of the
                  Agreement.

                  (3) MEASUREMENT PERIOD. Except as provided in subsection (2)
                  above, for purposes of determining an Eligible Participant's
                  allocation of Employer Contributions, Included Compensation is
                  measured on the Plan Year, unless the Employer elects under
                  Part 4, #14.a.(3) of the Nonstandardized Agreement [Part 3,
                  #11.b. of the Nonstandardized 401(k) Agreement] to measure
                  Included Compensation on the calendar year ending in the Plan
                  Year or on the basis of any other 12-month period ending in
                  the Plan Year. If the Employer elects to measure Included
                  Compensation on the calendar year or other 12-month period
                  ending in the Plan Year, the Included Compensation of any
                  Employee whose Employment Commencement Date is less than 12
                  months before the end of such period must be measured on the
                  Plan Year or such Employee's period of participation, as
                  determined under subsection (2) above. If the Employer adopts
                  the Nonstandardized 401(k) Agreement, any election under Part
                  3, #11.b. of the Agreement applies for purposes of all
                  contributions permitted under the Agreement.

2.3   401(k) PLAN CONTRIBUTIONS AND ALLOCATIONS. This Section 2.3 applies if the
      Employer has adopted the 401(k) plan Agreement. The 401(k) Agreement is a
      profit sharing plan with a 401(k) feature. Any reference to the Agreement
      under this Section 2.3 is a reference to the 401(k) Agreement. The
      Employer must designate under Part 4 of the Agreement the amount and type
      of Employer Contributions it will make under the Plan. Employer
      Contributions under a 401(k) plan are generally subject to special limits
      and nondiscrimination rules. (See Article 17 for a discussion of the
      special rules that apply to the Employer Contributions under a 401(k)
      plan.) The Employer may make any (or all) of the following contributions
      under the 401(k) Agreement.

            (a) SECTION 401(k) DEFERRALS. If so elected under Part 4A of the
            Agreement, an Eligible Participant may enter into a Salary Reduction
            Agreement with the Employer authorizing the Employer to withhold a
            specific dollar amount or a specific percentage from the
            Participant's Included Compensation and to deposit such amount into
            the Participant's Section 401(k) Deferral Account under the Plan. An
            Eligible Participant may elect to make salary deferrals with respect
            to Included Compensation that exceeds the Compensation Dollar
            Limitation, provided the deferrals otherwise satisfy the limitations
            under Code Section 402(g) and any other limitations under the Plan.
            A Salary Reduction Agreement may only relate to Included
            Compensation that is not currently available at the time the Salary
            Reduction Agreement is completed. An Employer may elect under Part
            4A, #15 of the Agreement to provide a special effective date solely
            for Section 401(k) Deferrals under the Plan.

            An Employee's Section 401(k) Deferrals are treated as Employer
            Contributions for all purposes under this Plan, except as otherwise
            provided under the Code or Treasury regulations. If the Employer
            adopts the Nonstandardized 401(k) Agreement and does not elect to
            allow Section 401(k) Deferrals under Part 4A of the Agreement, the
            only contributions an Eligible Participant may make to the Plan are
            Employee After-Tax Contributions as authorized under Article 3 of
            this BPD and Part 4D of the Nonstandardized Agreement. In either
            case, an Eligible Participant may also receive Employer Nonelective
            Contributions and/or Employer Matching Contributions under the Plan,
            to the extent authorized under the Agreement. (The Employee may not
            make Employee After-Tax Contributions under the Standardized 401(k)
            Agreement.)

                  (1) CHANGE IN DEFERRAL ELECTION. At least once a year, an
                  Eligible Participant may enter into a new Salary Reduction
                  Agreement, or may change his/her elections under an existing
                  Salary Reduction Agreement, at the time and in the manner
                  prescribed by the Plan Administrator on the Salary Reduction
                  Agreement form (or other written procedures). The Salary
                  Reduction Agreement may also provide elections as to the
                  investment funds into which the Section 401(k) Deferrals will
                  be contributed and the time and manner a Participant may
                  change such elections.

                  (2) AUTOMATIC DEFERRAL ELECTION. If elected under Part 4A, #14
                  of the Agreement, the Employer will automatically withhold the
                  amount designated under Part 4A, #14 from Eligible
                  Participants' Included Compensation for payroll periods
                  starting with such Participants' Entry Date, unless the
                  Eligible Participant completes a Salary Reduction Agreement
                  electing a different deferral amount (including a zero
                  deferral amount). The Employer must designate in Part 4A, #14
                  of the Agreement the date as of which an Employee's deferral
                  election will be taken into account to override the automatic
                  deferral election under this subparagraph (2). This automatic
                  deferral election does not apply to any Eligible Participant
                  who has elected to defer an amount equal to or greater than
                  the automatic deferral amount designated in Part 4A, #14 of
                  the Agreement. The Employer may elect under Part 4A, #14.b. of
                  the Agreement to apply the automatic deferral election only to
                  Employees who become Eligible Participants after a specified
                  date. The Plan Administrator will deposit all amounts withheld
                  pursuant to this automatic deferral election into the
                  appropriate Participant's Section 401(k) Deferral Account.

                                                                              13
<PAGE>

                  Prior to the time an automatic deferral election first goes
                  into effect, an Eligible Participant must receive written
                  notice concerning the effect of the automatic deferral
                  election and his/her right to elect a different level of
                  deferral under the Plan, including the right to elect not to
                  defer. After receiving the notice, an Eligible Participant
                  must have a reasonable time to enter into a new Salary
                  Reduction Agreement before any automatic deferral election
                  goes into effect.

            (b) EMPLOYER MATCHING CONTRIBUTIONS. If so elected under Part 4B of
            the Agreement, the Employer will make an Employer Matching
            Contribution, in accordance with the matching contribution
            formula(s) selected in Part 4B, #16, to Eligible Participants who
            satisfy the allocation conditions under Part 4B, #19 of the
            Agreement. See Section 2.6. Any Employer Matching Contribution
            determined under Part 4B, #16 will be allocated to the Eligible
            Participant's Employer Matching Contribution Account.

                  (1) APPLICABLE CONTRIBUTIONS. The Employer must elect under
                  the Nonstandardized Agreement whether the matching
                  contribution formula(s) applies to Section 401(k) Deferrals,
                  Employee After-Tax Contributions, or both. Under the
                  Standardized Agreement, Employer Matching Contributions apply
                  only to Section 401(k) Deferrals. The contributions eligible
                  for an Employer Matching Contribution are referred to under
                  this Section as "applicable contributions." If a matching
                  formula applies to both Section 401(k) Deferrals and Employee
                  After-Tax Contributions, such contributions are aggregated to
                  determine the Employer Matching Contribution allocated under
                  the formula.

                  (2) MULTIPLE FORMULAS. If the Employer elects more than one
                  matching contribution formula under Part 4B, #16 of the
                  Agreement, each formula is applied separately. An Eligible
                  Participant's aggregate Employer Matching Contributions for a
                  Plan Year will be the sum of the Employer Matching
                  Contributions the Participant is entitled to under all such
                  formulas.

                  (3) APPLICABLE CONTRIBUTIONS TAKEN INTO ACCOUNT UNDER THE
                  MATCHING CONTRIBUTION FORMULA. The Employer must elect under
                  Part 4B, #17.a. of the Agreement the period for which the
                  applicable contributions are taken into account in applying
                  the matching contribution formula(s) and in applying any
                  limits on the amount of such contributions that may be taken
                  into account under the formula(s). In applying the matching
                  contribution formula(s), applicable contributions (and
                  Included Compensation) are determined separately for each
                  designated period and any limits on the amount of applicable
                  contributions taken into account under the matching
                  contribution formula(s) are applied separately for each
                  designated period.

                  (4) PARTIAL PERIOD OF PARTICIPATION. In applying the matching
                  contribution formula(s) under the Plan to an Employee who is
                  an Eligible Participant for only part of the Plan Year, the
                  Employer may elect under Part 4B, #17.b. of the Agreement to
                  take into account Included Compensation for the entire Plan
                  Year or only for the portion of the Plan Year during which the
                  Employee is an Eligible Participant. Alternatively, the
                  Employer may elect under Part 4B, #17.b.(3) of the Agreement
                  to take into account Included Compensation only for the period
                  that the Employee actually makes applicable contributions
                  under the Plan. In applying this subsection (4), an Employee's
                  status as an Eligible Participant is determined solely with
                  respect to the Employer Matching Contribution under Part 4B of
                  the Agreement.

            (c) QUALIFIED MATCHING CONTRIBUTIONS (QMACS). If so elected under
            Part 4B, #18 of the Agreement, the Employer may treat all (or a
            portion) of its Employer Matching Contributions as QMACs. If an
            Employer Matching Contribution is designated as a QMAC, it must
            satisfy the requirements for a QMAC (as described in Section
            17.7(g)) at the time the contribution is made to the Plan and must
            be allocated to the Participant's QMAC Account. To the extent an
            Employer Matching Contribution is treated as a QMAC under Part 4B,
            #18, such contribution will be 100% vested, regardless of any
            inconsistent elections under Part 6 of the Agreement relating to
            Employer Matching Contributions. (See Sections 17.2(d)(2) and
            17.3(d)(2) for the ability to make QMACs to correct an ADP or ACP
            failure without regard to any election under Part 4B, #18 of the
            Agreement.)

            Under Part 4B, #18, the Employer may designate all Employer Matching
            Contributions as QMACs or may designate only those Employer Matching
            Contributions under specific matching contribution formula(s) to be
            QMACs. Alternatively, the Employer may authorize a discretionary
            QMAC, in addition to the Employer Matching Contributions designated
            under Part 4B, #16, to be allocated uniformly as a percentage of
            Section 401(k) Deferrals made during the Plan Year. The Employer may
            elect under the Agreement to allocate the discretionary QMAC only to
            Eligible Participants who are Nonhighly Compensated Employees or to
            all Eligible Participants. If the Employer elects both a
            discretionary Employer Matching Contribution formula and a
            discretionary QMAC formula, the Employer must designate, in writing,
            the extent to which any matching contribution is intended to be an
            Employer Matching Contribution or a QMAC.

            (d) EMPLOYER NONELECTIVE CONTRIBUTIONS. If so elected under Part 4C
            of the Agreement, the Employer may make Employer Nonelective
            Contributions on behalf of each Eligible Participant under the Plan
            who has satisfied the allocation conditions described in Part 4C,
            #24 of the Agreement. See Section 2.6. The Employer must designate
            under Part 4C, #20 of the Agreement the amount of any Employer
            Nonelective Contributions it wishes to make under the Plan. The
            amount of any Employer Nonelective Contributions authorized under
            the Plan and the method of allocating such contributions is
            described in Section 2.2 of this Article.

            (e) QUALIFIED NONELECTIVE CONTRIBUTIONS (QNECS). The Employer may
            elect under Part 4C, #22 of the Agreement to permit discretionary
            QNECs under the Plan. A QNEC must satisfy the requirements for a
            QNEC (as described in Section 17.7(h)) at the time the contribution
            is made to the Plan and must be allocated to the Participant's QNEC
            Account. If the Plan authorizes the Employer to make both a
            discretionary Employer Nonelective Contribution and a discretionary
            QNEC, the Employer must designate, in writing, the extent to which
            any contribution is intended to be an Employer Nonelective
            Contribution or a QNEC. To the extent an Employer Nonelective
            Contribution is treated as a QNEC under Part 4C, #22, such
            contribution will be 100% vested, regardless of any inconsistent
            elections under Part 6 of the Agreement relating to Employer
            Nonelective Contributions. (See Sections 17.2(d)(2) and 17.3(d)(2)
            for the ability to make QNECs to correct an ADP or ACP failure
            without regard to any election under Part 4C, #22 of the Agreement.)

            If the Employer makes a QNEC for the Plan Year, it will be allocated
            to Participants' QNEC Account based on the allocation method
            selected by the Employer under Part 4C, #22 of the Agreement. An
            Eligible Participant will receive a QNEC allocation even if he/she
            has not satisfied any allocation conditions designated under Part
            4C, #24 of the Agreement, unless the Employer elects otherwise under
            the Part 4C, #22.c. of the Agreement.

                  (1) PRO RATA ALLOCATION METHOD. If the Employer elects the Pro
                  Rata Allocation Method under Part 4C, #22.a. of the Agreement,
                  any Employer Nonelective Contribution properly designated as a
                  QNEC will be allocated as a uniform percentage of Included
                  Compensation to all Eligible Participants who are Nonhighly
                  Compensated Employees or to all Eligible Participants, as
                  specified under Part 4C, #22.a.

                  (2) BOTTOM-UP QNEC METHOD. If the Employer elects the
                  Bottom-up QNEC method under Part 4C, #22.b. of the Agreement,
                  any Employer Nonelective Contribution properly designated as a
                  QNEC will be first allocated to the Eligible Participant with
                  the lowest Included Compensation for the Plan Year for which
                  the QNEC is being allocated. To receive an allocation of the
                  QNEC under this subsection (2), the Eligible Participant must
                  be a Nonhighly Compensated Employee for the Plan Year for
                  which the QNEC is being allocated.

                  The QNEC will be allocated to the Eligible Participant with
                  the lowest Included Compensation until all of the QNEC has
                  been allocated or until the Eligible Participant has reached
                  his/her Annual Additions Limitation, as described in Article
                  7. For this purpose, if two or more Eligible Participants have
                  the same Included Compensation, the QNEC will be allocated
                  equally to each Eligible Participant until all of the QNEC has
                  been allocated, or until each Eligible Participant has reached
                  his/her Annual Additions Limitation. If any QNEC remains
                  unallocated, this process is repeated for the Eligible
                  Participant(s) with the next lowest level of Included
                  Compensation in accordance with the provisions under this
                  subsection (2), until all of the QNEC is allocated.

            (f) SAFE HARBOR CONTRIBUTIONS. If so elected under Part 4E of the
            401(k) Agreement, the Employer may elect to treat this Plan as a
            Safe Harbor 401(k) Plan. To qualify as a Safe Harbor 401(k) Plan,
            the Employer must make a Safe Harbor Nonelective Contribution or a
            Safe Harbor Matching Contribution under the Plan. Such contributions
            are subject to special vesting and distribution restrictions and
            must be allocated to the Eligible Participants' Safe Harbor
            Nonelective Contribution Account or Safe Harbor Matching
            Contribution Account, as applicable. Section 17.6 describes the
            requirements that must be met to qualify as a Safe Harbor 401(k)
            Plan and the method for calculating the amount of the Safe Harbor
            Contribution that must be made under the Plan.

            (g) PRIOR SIMPLE 401(k) PLAN. If this Agreement is being used to
            amend or restate a 401(k) plan which complied with the SIMPLE 401(k)
            plan provisions under Code Section 401(k)(11), any provision in this
            Agreement which is inconsistent with the SIMPLE 401(k) plan
            provisions is not effective for any Plan Year during which the plan
            complied with the SIMPLE 401(k) plan provisions.

2.4   MONEY PURCHASE PLAN CONTRIBUTION AND ALLOCATIONS. This Section 2.4 applies
      if the Employer has adopted the money purchase plan Agreement. Any
      reference to the Agreement under this Section 2.4 is a reference to the
      money purchase plan Agreement.

            (a) EMPLOYER CONTRIBUTIONS. The Employer must elect under Part 4 of
            the Nonstandardized Agreement to make Employer Contributions under
            one or more of the following methods:

                  (1) as a uniform percentage of each Eligible Participant's
                  Included Compensation;

                  (2) as a uniform dollar amount for each Eligible Participant;

14
<PAGE>

                  (3) under the Permitted Disparity Method (using either the
                  individual method or group method);

                  (4) under a formula based on service with the Employer; or

                  (5) under a Davis-Bacon Contribution Formula.

                  Under the Standardized Agreement, the Employer may only elect
                  to make an Employer Contribution as a uniform percentage of
                  Included Compensation, a uniform dollar amount or under the
                  Permitted Disparity Method.

                  An Eligible Participant is only entitled to share in the
                  Employer Contribution if such Participant satisfies the
                  allocation conditions described under Part 4, #15 of the
                  Agreement. See Section 2.6.

                  If the Employer elects more than one Employer Contribution
                  formula under Part 4, #12 of the Agreement, each formula is
                  applied separately. An Eligible Participant's aggregate
                  Employer Contributions for a Plan Year will be the sum of the
                  Employer Contributions the Participant is entitled to under
                  all such formulas.

            (b) UNIFORM PERCENTAGE OR UNIFORM DOLLAR AMOUNT. The contribution
            made by the Employer must be allocated to Eligible Participants in a
            definitely determinable manner. If the Employer elects to make an
            Employer Contribution as a uniform percentage of Included
            Compensation under Part 4, #12.a. of the Agreement or as a uniform
            dollar amount under Part 4, #12.b. of the Agreement, each Eligible
            Participant's allocation of the Employer Contribution will equal the
            amount determined under the contribution formula elected under the
            Agreement.

            (c) PERMITTED DISPARITY METHOD. The Employer may elect under Part 4,
            #12.c. of the Agreement to use the Permitted Disparity Method using
            either the individual method or the group method. An Employer may
            not elect a Permitted Disparity Method under the Plan if another
            qualified plan of the Employer, which covers any of the same
            Employees, uses permitted disparity in determining the allocation of
            contributions or accrual of benefits under the plan.

            For purposes of applying the Permitted Disparity Method, Excess
            Compensation is the portion of an Eligible Participant's Included
            Compensation that exceeds the Integration Level. The Integration
            Level is the Taxable Wage Base, unless the Employer designates a
            different amount under Part 4, #14.b. of the Agreement.

                  (1) INDIVIDUAL METHOD. If the Employer elects the Permitted
                  Disparity Method using the individual method, each Eligible
                  Participant will receive an allocation of the Employer
                  Contribution equal to the amount determined under the
                  contribution formula under Part 4, #12.c.(1) of the Agreement.
                  Under the individual Permitted Disparity Method, the Employer
                  will contribute (i) a fixed percentage of each Eligible
                  Participant's Included Compensation for the Plan Year plus
                  (ii) a fixed percentage of each Eligible Participant's Excess
                  Compensation. The percentage of each Eligible Participant's
                  Excess Compensation under (ii) may not exceed the lesser of
                  the percentage of total Included Compensation contributed
                  under (i) or the Applicable Percentage under the following
                  table:

<TABLE>
<CAPTION>
                          INTEGRATION LEVEL                        APPLICABLE
             (AS A PERCENTAGE OF THE TAXABLE WAGE BASE)            PERCENTAGE
<S>          <C>                                                   <C>
                                100%                                  5.7%
                  More than 80% but less than 100%                    5.4%
                 More than 20% and not more than 80%                  4.3%
                             20% or less                              5.7%
</TABLE>

                  (2) GROUP METHOD. If the Employer elects the Permitted
                  Disparity Method using the group method under Part 4,
                  #12.c.(2) of the Agreement, the Employer will contribute a
                  fixed percentage (as designated in the Agreement) of the total
                  Included Compensation for the Plan Year of all Eligible
                  Participants. The total Employer Contribution is then
                  allocated among the Eligible Participants under either the
                  Two-Step Formula or the Four-Step Formula described below.

                        (i) TWO-STEP FORMULA. If the Employer elects the
                        Two-Step Formula, the Employer Contribution will be
                        allocated in the same manner as under Section
                        2.2(b)(2)(i) above. However, the Employer may elect to
                        have the Four-Step Formula automatically apply for any
                        Plan Year in which the Plan is a Top-Heavy Plan.

                        (ii) FOUR-STEP FORMULA. If the Employer elects the
                        Four-Step Formula or if the Plan is a Top-Heavy Plan and
                        the Employer elects to have the Four-Step Formula apply
                        for Plan Years when the Plan is a Top-Heavy Plan, the
                        Employer Contribution will be allocated to Eligible
                        Participants in the same manner as under Section
                        2.2(b)(2)(ii) above.

            (d) CONTRIBUTION BASED ON SERVICE. The Employer may elect under Part
            4, #12.d. of the Nonstandardized Agreement to provide an Employer
            Contribution for each Eligible Participant based on the service
            performed by such Eligible Participant during the Plan Year (or
            other period designated under Part 4, #13.a. of the Agreement). The
            Employer may provide a fixed dollar amount of a fixed percentage of
            Included Compensation for each Hour of Service, each week of
            employment or any other measuring period selected under Part 4,
            #12.d. of the Nonstandardized Agreement. If the Employer elects to
            make a contribution based on service, each Eligible Participant will
            receive an allocation of the Employer Contribution equal to the
            amount determined under the contribution formula under Part 4,
            #12.d. of the Nonstandardized Agreement.

            (e) DAVIS-BACON CONTRIBUTION FORMULA. The Employer may elect under
            Part 4, #12.e. of the Nonstandardized Agreement to provide an
            Employer Contribution for each Eligible Participant who performs
            Davis-Bacon Act Service. For this purpose, Davis-Bacon Act Service
            is any service performed by an Employee under a public contract
            subject to the Davis-Bacon Act or to any other federal, state or
            municipal prevailing wage law. Each such Eligible Participant will
            receive a contribution based on the hourly contribution rate for the
            Participant's employment classification, as designated on Schedule A
            of the Agreement. Schedule A is incorporated as part of the
            Agreement.

            In applying the Davis-Bacon Contribution Formula under this
            subsection (e), the following default rules will apply. The Employer
            may modify these default rules under Part 4, #12.e.(2) of the
            Nonstandardized Agreement.

                  (1) ELIGIBLE EMPLOYEES. Highly Compensated Employees are
                  Excluded Employees for purposes of receiving an Employer
                  Contribution under the Davis-Bacon Contribution Formula.

                  (2) MINIMUM AGE AND SERVICE CONDITIONS. No minimum age or
                  service conditions will apply for purposes of determining an
                  Employee's eligibility under the Davis-Bacon Contribution
                  Formula.

                  (3) ENTRY DATE. For purposes of applying the Davis-Bacon
                  Contribution Formula, an Employee becomes an Eligible
                  Participant on his/her Employment Commencement Date.

                  (4) ALLOCATION CONDITIONS. No allocation conditions (as
                  described in Section 2.6) will apply for purposes of
                  determining an Eligible Participant's allocation under the
                  Davis-Bacon Contribution Formula.

                  (5) VESTING. Employer Contributions made pursuant to the
                  Davis-Bacon Contribution Formula are always 100% vested.

                  (6) OFFSET OF OTHER EMPLOYER CONTRIBUTIONS. The contributions
                  under the Davis Bacon Contribution Formula will not offset any
                  other Employer Contributions under the Plan. However, the
                  Employer may elect under Part 4, #12.e.(1) of the
                  Nonstandardized Agreement to offset any other Employer
                  Contributions made under the Plan by the Employer
                  Contributions a Participant receives under the Davis-Bacon
                  Contribution Formula.

            (f) APPLICABLE PERIOD FOR DETERMINING INCLUDED COMPENSATION. In
            determining the amount of Employer Contribution to be allocated to
            an Eligible Participant, Included Compensation is determined
            separately for each period designated under Part 4, #13.a. of the
            Agreement. If the Employer elects the Permitted Disparity Method
            under Part 4, #12.c. of the Agreement, the period designated under
            Part 4, #13.a. must be the Plan Year. If the Employer elects an
            Employer Contribution formula under Part 4, #12 of the Agreement
            other than the Permitted Disparity Method, and elects a period under
            Part 4, #13.a. other than the Plan Year, a Participant's allocation
            of Employer Contributions will be determined separately for each
            period based solely on Included Compensation for such period. If the
            Employer elects the service formula under Part 4, #12.d. of the
            Nonstandardized Agreement, the Employer Contribution also will be
            determined separately for each period designated under Part 4,
            #13.a. of the Agreement based on service performed during such
            period. The Employer need not actually make the Employer
            Contribution during the designated period, provided the total
            Employer Contribution for the Plan Year is allocated based on the
            proper Included Compensation.

            (g) SPECIAL RULES FOR DETERMINING INCLUDED COMPENSATION. The same
            rules as discussed under Section 2.2(c)(2) apply to permit the
            Employer to elect under Part 4, #13.b. of the Agreement to take into
            account an Employee's Included Compensation for the entire Plan
            Year, even if the Employee is an Eligible Participant for only part
            of the Plan Year. If no election is made under Part 4, #13.b., only
            Included Compensation for the portion of the Plan Year while an
            Employee is an Eligible Participant will be taken into account in
            determining an Employee's Employer Contribution under the Plan. The
            Employer also may elect under Part 4, #13.c. of the Agreement to
            take into account Included Compensation for the calendar year ending
            in the Plan Year or other 12-month period, as provided in Section
            2.2(c)(3).

            (h) LIMIT ON CONTRIBUTION WHERE EMPLOYER MAINTAINS ANOTHER PLAN IN
            ADDITION TO A MONEY PURCHASE PLAN. If the Employer adopts the money
            purchase plan Agreement and also maintains another qualified
            retirement plan, the contribution to be made under the money
            purchase plan Agreement (as designated in Part 4 of the Agreement)
            will not exceed the maximum amount that is deductible under Code
            Section 404(a)(7), taking into account all contributions that have
            been made to the plans prior to the date a contribution is made
            under the money purchase plan Agreement.

                                                                              15
<PAGE>

2.5   TARGET BENEFIT PLAN CONTRIBUTION. This Section 2.5 applies if the Employer
      has adopted the target benefit plan Agreement. Any reference to the
      Agreement under this Section 2.5 is a reference to the target benefit plan
      Agreement.

            (a) STATED BENEFIT. A Participant's Stated Benefit, as of any Plan
            Year, is the amount determined in accordance with the benefit
            formula selected under Part 4 of the Agreement, payable annually in
            the form of a Straight Life Annuity commencing upon the
            Participant's Normal Retirement Age (as defined in Part 5 of the
            Agreement) or current age (if later). In applying the benefit
            formula under Part 4, all projected Years of Participation (as
            defined in subsection (d)(10) below) are counted beginning with the
            first Plan Year and projecting through the last day of the Plan Year
            in which the Participant attains Normal Retirement Age (or the
            current Plan Year, if later), assuming all relevant factors remain
            constant for future Plan Years. For this purpose, the first Plan
            Year is the latest of:

                  (1) the first Plan Year in which the Participant becomes an
                  Eligible Participant;

                  (2) the first Plan Year immediately following a Plan Year in
                  which the Plan did not satisfy the target benefit plan safe
                  harbor under Treas. Reg. Section 1.401(a)(4)-8(b)(3); or

                  (3) the first Plan Year taken into account under the Plan's
                  benefit formula, as designated in Part 4, #13.c. of the
                  Agreement. If Part 4, #13.c. is not completed, the first Plan
                  Year taken into account under this subsection (3) will be the
                  original Effective Date of this Plan, as designated under
                  #59.a. or #59.b.(2) of the Agreement, as applicable.

                  If this Plan is a "prior safe harbor plan" then, solely for
                  purposes of determining projected Years of Participation, the
                  Plan is deemed to satisfy the target benefit plan safe harbor
                  under Treas. Reg. Section 1.401(a)(4)-8(b)(3) and the
                  Participant is treated as an Eligible Participant under the
                  Plan for any Plan Year beginning prior to January 1, 1994.
                  This Plan is a prior safe harbor plan if it was originally in
                  effect on September 19, 1991, and on that date the Plan
                  contained a stated benefit formula that took into account
                  service prior to that date, and the Plan 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 Section
                  401(l) of the Code, will be taken into account.

            (b) EMPLOYER CONTRIBUTION. Each Plan Year, the Employer will
            contribute to the Plan on behalf of each Eligible Participant who
            has satisfied the allocation conditions under Part 4, #15 of the
            Agreement, an amount necessary to fund the Participant's Stated
            Benefit, determined in accordance with the benefit formula selected
            under Part 4, #13 of the Agreement. The Employer's required
            contribution may be reduced by forfeitures in accordance with the
            provisions of Section 5.5(b).

                  (1) PARTICIPANT HAS NOT REACHED NORMAL RETIREMENT AGE. If a
                  Participant has not reached Normal Retirement Age by the last
                  day of the Plan Year, the Employer Contribution for such Plan
                  Year with respect to that Participant is the excess, if any,
                  of the Present Value Stated Benefit (as defined in subsection
                  (3) below) over the Theoretical Reserve (as defined in
                  subsection (4) below), multiplied by the appropriate
                  Amortization Factor from Table II under Exhibit A of the
                  Agreement. The factors under Table II are determined based on
                  the applicable interest rate assumptions selected under Part
                  4, #14.b.(1) of the Agreement.

                  (2) PARTICIPANT HAS REACHED NORMAL RETIREMENT AGE. If a
                  Participant has reached Normal Retirement Age by the last day
                  of the Plan Year, the Employer Contribution for such Plan Year
                  with respect to that Participant is the excess, if any, of the
                  Present Value Stated Benefit (as defined in subsection (3)
                  below) over the Theoretical Reserve (as defined in subsection
                  (4) below).

                  (3) PRESENT VALUE STATED BENEFIT. For purposes of determining
                  the Employer Contribution under the Plan, a Participant's
                  Present Value Stated Benefit is the Participant's Stated
                  Benefit multiplied by the appropriate present value factor
                  under Table I or Table IA, as appropriate (if the Participant
                  has not attained Normal Retirement Age) or Table IV (if the
                  Participant has attained Normal Retirement Age). The Present
                  Value Stated Benefit must be further adjusted by the factors
                  under Table III if the Normal Retirement Age under the Plan is
                  other than age 65. (See Exhibit A under the Agreement for the
                  applicable factors. The applicable factors are determined
                  based on the applicable interest rate assumptions selected
                  under Part 4, #14.b.(1) of the Agreement and assuming a
                  UP-1984 mortality table. If the Employer elects a different
                  applicable mortality table under Part 4, #14.b.(2),
                  appropriate factors must be attached to the Agreement.)

                  (4) THEORETICAL RESERVE. Except as provided in the following
                  paragraph, for the first Plan Year for which the Stated
                  Benefit is determined (see subsection (a) above), a
                  Participant's Theoretical Reserve is zero. For each subsequent
                  Plan Year, the Theoretical Reserve is the sum of the
                  Theoretical Reserve for the prior Plan Year plus the Employer
                  Contribution required for such prior Plan Year. The sum is
                  then adjusted for interest (using the Plan's interest
                  assumptions for the prior Plan Year) through the last day of
                  the current Plan Year. For any Plan Year following the Plan
                  Year in which the Participant attains Normal Retirement Age,
                  no interest adjustment is required. For purposes of
                  determining a Participant's Theoretical Reserve, minimum
                  contributions required solely to comply with the Top-Heavy
                  Plan rules under Article 16 are not included.

                  If this Plan was a prior safe harbor plan (see the definition
                  of prior safe harbor plan under subsection (a) above), with a
                  benefit formula that takes into account Plan Years prior to
                  the first Plan Year this Plan satisfies the target benefit
                  plan safe harbor under Treas. Reg. Section
                  1.401(a)(4)-8(b)(3)(c), the Theoretical Reserve for the first
                  Plan Year is determined by subtracting the result in
                  subsection (ii) from the result in subsection (i).

                        (i) Determine the present value of the Stated Benefit as
                        of the last day of the Plan Year immediately preceding
                        the first Plan Year this Plan satisfies the target
                        benefit plan safe harbor under Treas. Reg. Section
                        1.401(a)(4)-8(b)(3)(c), using the actuarial assumptions,
                        the provisions of the Plan and the Participant's
                        compensation as of such date. For a Participant who has
                        attained Normal Retirement Age, the Stated Benefit will
                        be determined using the actuarial assumptions, the
                        provisions of the Plan and the Participant's
                        compensation as of such date, using a straight life
                        annuity factor for a Participant whose attained age is
                        the Normal Retirement Age under the Plan.

                        (ii) Determine the present value of future Employer
                        Contributions (i.e., the Employer Contributions due each
                        Plan Year using the actuarial assumptions, the
                        provisions of the Plan (disregarding those provisions of
                        the Plan providing for the limitations of Section 415 of
                        the Code or the minimum contributions under Section 416
                        of the Code)) and the Participant's compensation as of
                        such date, beginning with the first Plan Year through
                        the end of the Plan Year in which the Participant
                        attains Normal Retirement Age.

            (c) BENEFIT FORMULA. The Employer may elect under Part 4 of the
            Agreement to apply a Nonintegrated Benefit Formula or an Integrated
            Benefit Formula. The benefit formula selected under Part 4 of the
            Agreement must comply with the target benefit plan safe harbor rules
            under Treas. Reg. Section 1.401(a)(4)-8(b)(3).

                  (1) NONINTEGRATED BENEFIT FORMULA. Under a Nonintegrated
                  Benefit Formula, benefits provided under Social Security are
                  not taken into account when determining an Eligible
                  Participant's Stated Benefit. A Nonintegrated Benefit Formula
                  may provide for a Flat Benefit or a Unit Benefit.

                        (i) FLAT BENEFIT. The Employer may elect under Part 4,
                        #13.a.(1) of the Agreement to apply a Flat Benefit
                        formula that provides a Stated Benefit equal to a
                        specified percentage of Average Compensation. A
                        Participant's Stated Benefit determined under the Flat
                        Benefit formula will be reduced pro rata if the
                        Participant's projected Years of Participation are less
                        than 25 Years of Participation. For a Participant with
                        less than 25 projected Years of Participation, the base
                        percentage and the excess percentage are reduced by
                        multiplying such percentages by a fraction, the
                        numerator of which is the Participant's projected Years
                        of Participation, and the denominator of which is 25.

                        (ii) UNIT BENEFIT. The Employer may elect under Part 4,
                        #13.a.(2) of the Agreement or under Part 4, #13.a.(3) of
                        the Nonstandardized Agreement to apply a Unit Benefit
                        formula that provides a Stated Benefit equal to a
                        specified percentage of Average Compensation multiplied
                        by the Participant's Years of Participation with the
                        Employer. The Employer may elect to limit the Years of
                        Participation taken into account under a Unit Benefit
                        formula; however, the Plan must take into account all
                        Years of Participation up to at least 25 years.

                        If the Employer elects a tiered formula under Part 4,
                        #13.a.(3) of the Nonstandardized Agreement, the highest
                        benefit percentage for any Participant with less than 33
                        Years of Participation cannot be more than one-third
                        larger than the lowest benefit percentage for any
                        Participant with less than 33 Years of Participation.
                        This requirement is satisfied if the percentage under
                        Part 4, #13.a.(3)(a) applies to all Years of
                        Participation up to at least 33. If the percentage under
                        Part 4, #13.a.(3)(a) applies to Years of Participation
                        less than 33, this paragraph will be satisfied if the
                        total Years of Participation taken into account under
                        Part 4, #13.a.(3)(b) and Part 4, #13.a.(3)(d) is not
                        less than 33 and the percentage designated in Part 4,
                        #13.a.(3)(c) is not less than P1(25-Y)/(33-Y) and is not
                        greater than P1(44-Y)/(33-Y), where P1 is the percentage
                        under Part 4, #13.a.(3)(a) and Y is the number of Years
                        of Participation to which the percentage under

16
<PAGE>

                        Part 4, #13.a.(3)(a) applies. If the total Years of
                        Participation taken into account under Part 4,
                        #13.a.(3)(b) and Part 4, #13.a.(3)(d) is less than 33, a
                        similar calculation applies to any percentage designated
                        in Part 4, #13.a.(3)(e).

                  (2) INTEGRATED BENEFIT FORMULA. An Integrated Benefit Formula
                  is designed to provide a greater benefit to certain
                  Participants to make up for benefits not provided under Social
                  Security. An Integrated Benefit Formula may provide for a Flat
                  Excess Benefit, a Unit Excess Benefit, a Flat Offset Benefit
                  or a Unit Offset Benefit. An Employer may not elect an
                  Integrated Benefit Formula under the Plan if another qualified
                  plan of the Employer, which covers any of the same Employees,
                  uses permitted disparity (or imputes permitted disparity) in
                  determining the allocation of contributions or accrual of
                  benefits under the Plan.

                        (i) FLAT EXCESS BENEFIT. The Employer may elect under
                        Part 4, #13.b.(1) of the Agreement to apply a Flat
                        Excess Benefit formula that provides a Stated Benefit
                        equal to a specified percentage of Average Compensation
                        ("base percentage") plus a specified percentage of
                        Excess Compensation ("excess percentage").

                              (A) MAXIMUM PERMITTED DISPARITY. In completing a
                              Flat Excess Benefit formula under Part 4,
                              #13.b.(1) of the Agreement, the excess percentage
                              under Part 4, #13.b.(1)(b) may not exceed the
                              Maximum Disparity Percentage identified under
                              subsection (3)(i) below. The excess percentage may
                              be further reduced under the Cumulative Disparity
                              Limit under subsection (3)(iv) below.

                              (B) LIMITATION ON YEARS OF PARTICIPATION. The
                              Participant's base percentage and excess
                              percentage under the Flat Excess Benefit formula
                              are reduced pro rata if the Participant's
                              projected Years of Participation are less than 35
                              years. For a Participant with less than 35
                              projected Years of Participation, the base
                              percentage and the excess percentage are reduced
                              by multiplying such percentages by a fraction, the
                              numerator of which is the Participant's projected
                              Years of Participation, and the denominator of
                              which is 35.

                        (ii) UNIT EXCESS BENEFIT. The Employer may elect under
                        Part 4, #13.b.(2) of the Agreement or under Part 4,
                        #13.b.(3) of the Nonstandardized Agreement to apply a
                        Unit Excess Benefit formula which provides a Stated
                        Benefit equal to a specified percentage of Average
                        Compensation ("base percentage") plus a specified
                        percentage of Excess Compensation ("excess percentage")
                        multiplied by the Participant's Years of Participation
                        with the Employer.

                              (A) MAXIMUM PERMITTED DISPARITY. In completing a
                              Unit Excess Benefit formula under Part 4, #13.b.
                              of the Agreement, the excess percentage under the
                              formula may not exceed the Maximum Disparity
                              Percentage identified under subsection (3)(i)
                              below. In addition, if the Employer elects a
                              tiered formula under Part 4, #13.b.(3) of the
                              Nonstandardized Agreement, the percentage
                              designated under Part 4, #13.b.(3)(d) and/or Part
                              4, #13.b.(3)(f), as applicable, may not exceed the
                              sum of the base percentage under Part 4,
                              #13.b.(3)(a) and the excess percentage under Part
                              4, #13.b.(3)(b).

                              (B) LIMITATION ON YEARS OF PARTICIPATION. The
                              Employer must identify under Part 4, #13.b. the
                              Years of Participation that will be taken into
                              account under the Unit Excess Benefit formula. If
                              the Employer elects a uniform formula under Part
                              4, #13.b.(2) of the Agreement, the Plan must take
                              into account all Years of Participation up to at
                              least 25. In addition, a Participant may not be
                              required to complete more than 35 Years of
                              Participation to earn his/her full Stated Benefit.
                              (See the Cumulative Disparity Limit under
                              subsection (3)(iv) below for additional
                              restrictions that may limit a Participant's Years
                              of Participation that may be taken into account
                              under the Plan.)

                              If the Employer elects a tiered formula under Part
                              4, #13.b.(3) of the Nonstandardized Agreement and
                              the Years of Participation specified under Part 4,
                              #13.b.(3)(c) is less than 35, the percentage under
                              Part 4, #13.b.(3)(d) must equal the sum of the
                              base percentage under Part 4, #13.b.(3)(a) and the
                              excess percentage under Part 4, #13.b.(3)(b) and
                              any Years of Participation required under Part 4,
                              #13.b.(3)(e) may not be less than 35 minus the
                              Years of Participation designated under Part 4,
                              #13.b.(3)(c). (See the Cumulative Disparity Limit
                              under subsection (3)(iv) below for additional
                              restrictions that may limit a Participant's Years
                              of Participation that may be taken into account
                              under the Plan.) If the number of Years of
                              Participation specified under Part 4, #13.b.(3)(c)
                              is less than 35, and Part 4, #13.b.(3)(d) is not
                              checked, the percentage specified under Part 4,
                              #13.b.(3)(f) must equal the sum of the base
                              percentage under Part 4, #13.b.(3)(a) and the
                              excess percentage under Part 4, #13.b.(3)(b).

                        (iii) FLAT OFFSET BENEFIT. The Employer may elect under
                        Part 4, #13.b.(4) of the Nonstandardized Agreement or
                        Part 4, #13.b.(3) of the Standardized Agreement to apply
                        a Flat Offset Benefit formula that provides a Stated
                        Benefit equal to a specified percentage of Average
                        Compensation ("gross percentage") offset by a specified
                        percentage of Offset Compensation ("offset percentage").

                              (A) MAXIMUM PERMITTED DISPARITY. In applying a
                              Flat Offset Benefit formula, the offset percentage
                              for any Participant may not exceed the Maximum
                              Offset Percentage identified under subsection
                              (3)(ii) below. The offset percentage may be
                              further reduced under the Cumulative Disparity
                              Limit under subsection (3)(iv) below.

                              (B) LIMITATION ON YEARS OF PARTICIPATION. The
                              Participant's gross percentage and offset
                              percentage under the Flat Offset Benefit formula
                              are reduced pro rata if the Participant's
                              projected Years of Participation are less than 35
                              years. For a Participant with less than 35
                              projected Years of Participation, the gross
                              percentage and the offset percentage are reduced
                              by multiplying such percentages by a fraction, the
                              numerator of which is the Participant's projected
                              Years of Participation, and the denominator of
                              which is 35.

                        (iv) UNIT OFFSET BENEFIT. The Employer may elect under
                        Part 4, #13.b.(5) and Part 4, #13.b.(6) of the Agreement
                        or under Part 4, #13.b.(4) of the Standardized Agreement
                        to apply a Unit Offset Benefit formula which provides a
                        Stated Benefit equal to a specified percentage of
                        Average Compensation ("gross percentage") offset by a
                        specified percentage of Offset Compensation ("offset
                        percentage") multiplied by the Participant's Years of
                        Participation with the Employer.

                              (A) MAXIMUM PERMITTED OFFSET. In applying a Unit
                              Offset Benefit formula, the offset percentage for
                              any Participant may not exceed the Maximum Offset
                              Percentage identified under subsection (3)(ii)
                              below. In addition, if the Employer elects a
                              tiered formula under Part 4, #13.b.(6) of the
                              Nonstandardized Agreement, the percentage
                              designated under Part 4, #13.b.(6)(d) and/or Part
                              4, #13.b.(6)(f), as applicable, may not exceed the
                              gross percentage under Part 4, #13.b.(6)(a).

                              (B) LIMITATION ON YEARS OF PARTICIPATION. The
                              Employer must identify under Part 4, #13.b. the
                              Years of Participation that will be taken into
                              account under the Unit Offset Benefit formula. If
                              the Employer elects a uniform offset formula under
                              Part 4, #13.b.(5) of the Nonstandardized Agreement
                              or Part 4, #13.b.(4) of the Standardized
                              Agreement, the Plan must take into account all
                              Years of Participation up to at least 25. In
                              addition, a Participant may not be required to
                              complete more than 35 Years of Participation to
                              earn his/her full Stated Benefit. (See the
                              Cumulative Disparity Limit under subsection
                              (3)(iv) below for additional restrictions that may
                              limit a Participant's Years of Participation that
                              may be taken into account under the Plan.)

                              If the Employer elects a tiered offset formula
                              under Part 4, #13.b.(6) of the Nonstandardized
                              Agreement and the Years of Participation specified
                              under Part 4, #13.b.(6)(c) is less than 35, any
                              percentage under Part 4, #13.b.(6)(d) must equal
                              the gross percentage under Part 4, #13.d.(6)(a)
                              and any Years of Participation required under Part
                              4, #13.b.(6)(e) may not be less than 35 minus the
                              Years of Participation designated under Part 4,
                              #13.b.(6)(c). (See the Cumulative Disparity Limit
                              under subsection (3)(iv) below for additional
                              restrictions that may limit a Participant's Years
                              of Participation that may be taken into account
                              under the Plan.) If the number of Years of
                              Participation specified under Part 4, #13.b.(6)(c)
                              is less than 35, and Part 4, #13.b.(6)(d) is not
                              checked, the percentage specified under Part 4,
                              #13.b.(6)(f) must equal the gross percentage under
                              Part 4, #13.b.(6)(a).

                  (3) SPECIAL RULES FOR APPLYING INTEGRATED BENEFIT FORMULAS
                  UNDER PART 4, #13.B. OF THE AGREEMENT.

                        (i) MAXIMUM DISPARITY PERCENTAGE. In applying the Flat
                        Excess Benefit formula described in subsection (2)(i)
                        above or the Unit Excess Benefit formula described in
                        subsection (2)(ii) above, the excess percentage under
                        the formula may not exceed the Maximum Disparity
                        Percentage. Under a Flat Excess Benefit formula, the
                        Maximum Disparity Percentage is the lesser of the base
                        percentage specified under the Agreement or the
                        appropriate factor described under the Simplified Table
                        below multiplied by 35. Under a Unit Excess Benefit
                        formula, the Maximum Disparity Percentage is the lesser
                        of the base percentage specified under the Agreement or
                        the appropriate factor described under the Simplified
                        Table below.

                                                                              17
<PAGE>

                        In applying the Simplified Table below, NRA is a
                        Participant's Normal Retirement Age under the Plan. If a
                        Participant's Normal Retirement Age is prior to age 55,
                        the applicable factors under the Simplified Table must
                        be further reduced to a factor that is the Actuarial
                        Equivalent of the factor at age 55. (See (iii) below for
                        possible adjustments to the Simplified Table if an
                        Integration Level other than Covered Compensation is
                        selected under Part 4, #14.d.(1) of the Agreement.)

<TABLE>
<CAPTION>
                               SIMPLIFIED TABLE
                              MAXIMUM                  MAXIMUM
                              DISPARITY                DISPARITY
                      NRA    PERCENTAGE       NRA     PERCENTAGE
<S>                          <C>              <C>     <C>
                      70       0.838          62         0.416
                      69       0.760          61         0.382
                      68       0.690          60         0.346
                      67       0.627          59         0.330
                      66       0.571          58         0.312
                      65       0.520          57         0.294
                      64       0.486          56         0.278
                      63       0.450          55         0.260
</TABLE>

                        (ii) MAXIMUM OFFSET PERCENTAGE. In applying the Flat
                        Offset Benefit formula described in subsection (2)(iii)
                        above or the Unit Offset Benefit formula described in
                        subsection (2)(iv) above, the offset percentage under
                        the formula may not exceed the Maximum Offset
                        Percentage. Under a Flat Offset Benefit formula, the
                        Maximum Offset Percentage is the lesser of 50% of the
                        gross percentage specified under the Agreement or the
                        appropriate factor described under the Simplified Table
                        above, multiplied by 35. Under a Unit Offset Benefit
                        formula, the Maximum Offset Percentage is the lesser of
                        50% of the gross percentage specified under the
                        Agreement or the appropriate factor described under the
                        Simplified Table above.

                        In applying the Simplified Table above, NRA is a
                        Participant's Normal Retirement Age under the Plan. If a
                        Participant's Normal Retirement Age is prior to age 55,
                        the applicable factors under the Simplified Table must
                        be further reduced to a factor that is the Actuarial
                        Equivalent of the factor at age 55. (See (iii) below for
                        possible adjustments to the Simplified Table if an
                        Integration Level other than Covered Compensation is
                        selected under Part 4, #14.d.(1) of the Agreement.)

                        (iii) ADJUSTMENTS TO THE MAXIMUM DISPARITY
                        PERCENTAGE/MAXIMUM OFFSET PERCENTAGE FOR INTEGRATION
                        LEVEL OTHER THAN COVERED COMPENSATION. The factors under
                        the Simplified Table under subsection (i) above are
                        based on an Integration Level equal to Covered
                        Compensation. If the Employer elects under Part 4,
                        #14.d.(1)(b) - (e) of the Agreement to use an
                        Integration Level other than Covered Compensation, the
                        factors under the Simplified Table may have to be
                        modified. If the Employer elects to modify the
                        Integration Level under Part 4, #14.d.(1)(b) or Part 4,
                        #14.d.(1)(c) of the Agreement, no modification to the
                        Simplified Table is required. If the Employer elects to
                        modify the Integration Level under Part 4, #14.d.(1)(d)
                        or Part 4, #14.d.(1)(e), the factors under the Modified
                        Table below must be used instead of the factors under
                        the Simplified Table.

                 MODIFIED TABLE -- FACTORS FOR INTEGRATION LEVEL
                         OTHER THAN COVERED COMPENSATION

<TABLE>
<CAPTION>
                          MAXIMUM                               MAXIMUM
                          DISPARITY                            DISPARITY
            NRA          PERCENTAGE            NRA             PERCENTAGE
<S>                      <C>                   <C>             <C>
            70              0.670               62                0.331
            69              0.608               61                0.305
            68              0.552               60                0.277
            67              0.627               59                0.264
            66              0.502               58                0.250
            65              0.416               57                0.234
            64              0.388               56                0.222
            63              0.360               55                0.208
</TABLE>

                        (iv) CUMULATIVE DISPARITY LIMIT. The Cumulative
                        Disparity Limit applies to further limit the permitted
                        disparity under the Plan. If the Cumulative Disparity
                        Limit applies, the following adjustment will be made to
                        the Participant's Stated Benefit, depending on the type
                        of formula selected under the Agreement.

                              (A) FLAT EXCESS BENEFIT. In applying a Flat Excess
                              Benefit formula, if a Participant's cumulative
                              disparity years exceed 35, the excess percentage
                              under the formula will be reduced as provided
                              below. For this purpose, a Participant's
                              cumulative disparity years consist of: (I) the
                              Participant's projected Years of Participation (up
                              to 35); (II) any years the Participant benefited
                              (or is treated as having benefited) under this
                              Plan prior to the Participant's first Year of
                              Participation; and (III) any 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 (II) above). For purposes of
                              determining the Participant's cumulative disparity
                              years, all years ending in the same calendar year
                              are treated as the same year.

                              If the Cumulative Disparity Limit applies, the
                              excess percentage under the formula will be
                              reduced by multiplying the excess percentage (as
                              adjusted under this subsection (3)) by a fraction
                              (not less than zero), the numerator of which is 35
                              minus the sum of the years in (II) and (III)
                              above, and the denominator of which is 35.

                              (B) UNIT EXCESS BENEFIT. In applying a Unit Excess
                              Benefit formula, the projected Years of
                              Participation taken into account under the formula
                              may not exceed the Participant's cumulative
                              disparity years. For this purpose, the
                              Participant's cumulative disparity years equal 35
                              minus: (I) the years the Participant benefited or
                              is treated as having benefited under this Plan
                              prior to the Participant's first Year of
                              Participation, and (II) the 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) above or counted toward a
                              Participant's projected Years of Participation.
                              For purposes of determining the Participant's
                              cumulative disparity years, all years ending in
                              the same calendar year are treated as the same
                              year.

                              (C) FLAT OFFSET BENEFIT. In applying a Flat Offset
                              Benefit formula, if a Participant's cumulative
                              disparity years exceed 35, the gross percentage
                              and offset percentage under the formula will be
                              reduced as provided below. For this purpose, a
                              Participant's cumulative disparity years consist
                              of: (I) the Participant's projected Years of
                              Participation (up to 35); (II) any years the
                              Participant benefited (or is treated as having
                              benefited) under this Plan prior to the
                              Participant's first Year of Participation; and
                              (III) any 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 (II) above). For purposes of determining the
                              Participant's cumulative disparity years, all
                              years ending in the same calendar year are treated
                              as the same year.

                              If the Cumulative Disparity Limit applies, the
                              offset percentage will be reduced by multiplying
                              such percentage by a fraction (not less than 0),
                              the numerator of which is 35 minus the sum of the
                              years in (II) and (III) above, and the denominator
                              of which is 35. The gross benefit percentage will
                              be reduced by the number of percentage points by
                              which the offset percentage is reduced.

                              (D) UNIT OFFSET BENEFIT. In applying a Unit Offset
                              Benefit formula, the Years of Participation taken
                              into account under the formula may not exceed the
                              Participant's cumulative disparity years. For this
                              purpose, the Participant's cumulative disparity
                              years equal 35 minus: (I) the years the
                              Participant benefited or is treated as having
                              benefited under this Plan prior to the
                              Participant's first Year of Participation, and
                              (II) the 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)
                              above or counted toward a Participant's projected
                              Years of Service. For purposes of determining the
                              Participant's cumulative disparity years, all
                              years ending in the same calendar year are treated
                              as the same year.

            (d) DEFINITIONS. The following definitions apply for purposes of
            applying the benefit formulas described under this Section 2.5.

                  (1) AVERAGE COMPENSATION. The average of a Participant's
                  annual Included Compensation during the Averaging Period, as
                  designated in Part 3, #11 of the Agreement. If no
                  modifications are made to the definition of Average
                  Compensation under Part 3, #11, Average Compensation is the
                  average of the Participant's annual Included Compensation for
                  the three (3) consecutive Plan Years during the Participant's
                  entire employment history which produce the highest average.

                        (i) AVERAGING PERIOD. Unless the Employer elects
                        otherwise under Part 3, #11.a. of the Agreement, the
                        Averaging Period for determining a Participant's Average
                        Compensation is made up of the three (3) consecutive
                        Measuring Periods during the Participant's Employment
                        Period which results in the highest Average
                        Compensation. The Employer may elect under Part 3,

18
<PAGE>

                        #11.a. to apply an alternative Averaging Period which is
                        greater than three (3) consecutive Measuring Periods,
                        may elect to take into account the highest Average
                        Compensation over a period of nonconsecutive Measuring
                        Periods, or may elect to take into account all Measuring
                        Periods during the Participant's Employment Period.

                        (ii) MEASURING PERIOD. Unless the Employer elects
                        otherwise under Part 3, #11.b. of the Agreement, the
                        Measuring Period for determining Average Compensation is
                        the Plan Year. (If the Plan has a short Plan Year,
                        Average Compensation is based on Included Compensation
                        earned during the 12-month period ending on the last day
                        of the short Plan Year.) The Employer may elect under
                        Part 3, #11.b. to apply an alternative Measuring Period
                        for determining Average Compensation based on the
                        calendar year or any other designated 12-month period.
                        Alternatively, the Employer may elect to use calendar
                        months as the Measuring Periods. If monthly Measuring
                        Periods are selected under Part 3, #11.b., the Averaging
                        Period designated under Part 3, #11.a. must be at least
                        36 months.

                        (iii) EMPLOYMENT PERIOD. Unless the Employer elects
                        otherwise under Part 3, #11.c. of the Agreement, the
                        Employment Period used to determine Average Compensation
                        is the Participant's entire employment period with the
                        Employer. Instead of measuring Average Compensation over
                        a Participant's entire period of employment, the
                        Employer may elect under Part 3, #11.c. to use Averaging
                        Periods only during the period following the
                        Participant's original Entry Date (as determined under
                        Part 2 of the Agreement) or any other specified period.
                        If the Employer elects an alternative Employment Period
                        under Part 3, #11.c., such Employment Period must end in
                        the current Plan Year and may not be shorter than the
                        Averaging Period selected in Part 3, #11.a. (or the
                        Participant's entire period of employment, if shorter).

                        (iv) DROP-OUT YEARS. Unless elected otherwise under Part
                        3, #11.d. of the Agreement, all Measuring Periods within
                        a Participant's Employment Period are included for
                        purposes of determining Average Compensation. The
                        Employer may elect under Part 3, #11.d. to exclude the
                        Measuring Period in which the Participant terminates
                        employment or any Measuring Period during which a
                        Participant does not complete a designated number of
                        Hours of Service. If the Employer elects to apply an
                        Hour of Service requirement under Part 3, #11.d.(2), the
                        designated Hours of Service required for any particular
                        Participant may not exceed 75% of the Hours of Service
                        that an Employee working full-time in the same job
                        category as the Participant would earn during the
                        Measuring Period.

                        In determining whether the Measuring Periods within an
                        Averaging Period are consecutive (see subsection (i)
                        above), any Measuring Period excluded under this
                        subsection (iv) will be disregarded.

                  (2) COVERED COMPENSATION. For purposes of applying an
                  Integrated Benefit Formula, a Participant's Covered
                  Compensation for the Plan Year is the average of the Taxable
                  Wage Bases in effect for each calendar year during the 35-year
                  period ending on the last day of the calendar year in which
                  the Participant attains (or will attain) his/her Social
                  Security Retirement Age. In determining a Participant's
                  Covered Compensation, the Taxable Wage Base in effect as of
                  the beginning of the Plan Year is assumed to remain constant
                  for all future years. If a Participant is 35 or more years
                  away from his/her Social Security Retirement Age, the
                  Participant's Covered Compensation is the Taxable Wage Base in
                  effect as of the beginning of the Plan Year. A Participant's
                  Covered Compensation remains constant for Plan Years
                  beginning after the calendar year in which the Participant
                  attains Social Security Retirement Age.

                  Unless elected otherwise under Part 4, #14.d.(2) of the
                  Agreement, a Participant's Covered Compensation must be
                  adjusted every Plan Year to reflect the Taxable Wage Base in
                  effect for such year. The Employer may designate under Part 4,
                  #14.d.(2)(a) to use Covered Compensation for a Plan Year
                  earlier than the current Plan Year. Such earlier Plan Year may
                  not be more than 5 years before the current Plan Year. For the
                  sixth Plan Year following the Plan Year used to calculate
                  Covered Compensation (as determined under this sentence),
                  Covered Compensation will be adjusted using Covered
                  Compensation for the prior Plan Year. Covered Compensation
                  will not be adjusted for Plan Years prior to the sixth Plan
                  Year following the Plan Year used to calculate Covered
                  Compensation.

                  In determining a Participant's Covered Compensation, the
                  Employer may elect under Part 4, #14.d.(2)(b) to apply the
                  rounded Covered Compensation tables issued by the IRS instead
                  of using the applicable Taxable Wage Bases of the Participant.

                  (3) EXCESS COMPENSATION. Excess Compensation is used for
                  purposes of determining a Participant's Normal Retirement
                  Benefit under an Excess Benefit Formula. A Participant's
                  Excess Compensation is the excess (if any) of the
                  Participant's Average Compensation over the Integration Level.

                  (4) INTEGRATION LEVEL. The Integration Level under the Plan is
                  used for determining the Excess Compensation or Offset
                  Compensation used to determine a Participant's Stated Benefit
                  under the Plan. The Employer may elect under Part 4,
                  #14.d.(1)(a) of the Agreement to use a Participant's Covered
                  Compensation for the Plan Year as the Integration Level.
                  Alternatively, the Employer may elect under Parts 4,
                  #14.d.(1)(b) - (e) to apply an alternative Integration Level
                  under the Plan. (See subsection (c)(3)(iii) above for special
                  rules that apply if the Employer elects an alternative
                  Integration Level.)

                  (5) OFFSET COMPENSATION. A Participant's Offset Compensation
                  is used to determine a Participant's Stated Benefit under an
                  Offset Benefit formula. Unless modified under Part 3, #12 of
                  the Agreement, Offset Compensation is the average of a
                  Participant's annual Included Compensation over the three (3)
                  consecutive Plan Years ending with the current Plan Year. A
                  Participant's Offset Compensation is taken into account only
                  to the extent it does not exceed the Integration Level under
                  the Plan. For purposes of determining a Participant's Offset
                  Compensation, Included Compensation which exceeds the Taxable
                  Wage Base in effect for the beginning of a Measuring Period
                  will not be taken into account.

                        (i) MEASURING PERIOD. Unless elected otherwise under
                        Part 3, #12.a. of the Agreement, Offset Compensation is
                        determined based on Included Compensation earned during
                        the Plan Year (or the 12-month period ending on the last
                        day of the Plan Year for a short Plan Year). Instead of
                        using Plan Years, the Employer may elect under Part 3,
                        #12.a. to determine Offset Compensation over the 3-year
                        period ending with or within the current Plan Year based
                        on calendar years or any other designated 12-month
                        period.

                        (ii) DROP-OUT YEARS. Unless elected otherwise under Part
                        3, #12.b. of the Agreement, Offset Compensation is
                        determined based on the three consecutive Measuring
                        Periods ending with or within the current Plan Year. The
                        Employer may elect under Part 3, #12.b. to disregard the
                        Measuring Period in which a Participant terminates
                        employment for purposes of determining Offset
                        Compensation.

                  (6) SOCIAL SECURITY RETIREMENT AGE. An Employee's retirement
                  age as determined under Section 230 of the Social Security
                  Retirement Act. For a Participant who attains age 62 before
                  January 1, 2000 (i.e., born before January 1, 1938), the
                  Participant's Social Security Retirement Age is 65. For a
                  Participant who attains age 62 after December 31, 1999, and
                  before January 1, 2017 (i.e., born after December 31, 1937,
                  but before January 1, 1955), the Participant's Social Security
                  Retirement Age is 66. For a Participant attaining age 62 after
                  December 31, 2016 (i.e., born after December 31, 1954), the
                  Participant's Social Security Retirement Age is 67.

                  (7) STATED BENEFIT. The amount determined in accordance with
                  the benefit formula selected in Part 4 of the Agreement,
                  payable annually as a Straight Life Annuity commencing at
                  Normal Retirement Age (or current age, if later). (See
                  subsection (a) above.)

                  (8) STRAIGHT LIFE ANNUITY. An annuity payable in equal
                  installments for the life of the Participant that terminates
                  upon the Participant's death.

                  (9) TAXABLE WAGE BASE. Taxable Wage Base is the contribution
                  and benefit base under Section 230 of the Social Security
                  Retirement Act at the beginning of the Plan Year.

                  (10) YEAR OF PARTICIPATION. For purposes of determining a
                  Participant's Stated Benefit under the Plan, a Participant's
                  Years of Participation are defined under Part 4, #14.a. of the
                  Agreement. (See subsection (a) above for rules regarding the
                  determination of a Participant's projected Years of
                  Participation.)

                  The Employer may elect under Part 4, #14.a.(1) to define an
                  Employee's Years of Participation as each Plan Year during
                  which the Employee satisfies the allocation conditions
                  designated under Part 4, #15 of the Agreement (see Section 2.6
                  below), including Plan Years prior to the Employee's becoming
                  an Eligible Participant under the Plan. Alternatively, the
                  Employer may elect under Part 4, #14.a.(2) of the Agreement to
                  define an Employee's Years of Participation as each Plan Year
                  during which the Employee satisfies the allocation conditions
                  designated under Part 4, #15 of the Agreement (see Section 2.6
                  below), taking into account only Plan Years during which the
                  Employee is an Eligible Participant. The Employer may elect
                  under Part 4, #14.a.(3) to disregard any Year of Participation
                  completed prior to a date designated under the Agreement.

2.6   ALLOCATION CONDITIONS. In order to receive an allocation of Employer
      Contributions (other than Section 401(k) Deferrals and Safe Harbor
      Contributions), an Eligible Participant must satisfy any allocation
      conditions

                                                                              19
<PAGE>

      designated under Part 4, #15 of the Agreement with respect to such
      contributions. (Similar allocation conditions apply under Part 4B, #19 of
      the 401(k) Agreement for Employer Matching Contributions and Part 4C, #24
      of the 401(k) Agreement for Employer Nonelective Contributions.) Under the
      Nonstandardized Agreements, the imposition of an allocation condition may
      cause the Plan to fail the minimum coverage requirements under Code
      Section 410(b), unless the only allocation condition under the Plan is a
      safe harbor allocation condition. (Under the Standardized Agreements, the
      only allocation condition permitted is a safe harbor allocation condition.
      But see (b) below for a special rule upon plan termination.)

            (a) SAFE HARBOR ALLOCATION CONDITION. Under the safe harbor
            allocation condition under Part 4, #15.b. of the Nonstandardized
            Agreement [Part 4B, #19.b. and Part 4C, #24.b. of the
            Nonstandardized 401(k) Agreement], the Employer may elect to require
            an Eligible Participant to be employed on the last day of the Plan
            Year or to complete more than a specified number of Hours of Service
            (not to exceed 500) during the Plan Year to receive an allocation of
            Employer Contributions (other than Section 401(k) Deferrals or Safe
            Harbor Contributions) under the Plan. Under this safe harbor
            allocation condition, an Eligible Participant whose employment
            terminates before he/she completes the designated Hours of Service
            is not entitled to an allocation of Employer Contributions subject
            to such allocation condition. However, if an Eligible Participant
            completes at least the designated Hours of Service during a Plan
            Year, the Participant is eligible for an allocation of such Employer
            Contributions, even if the Participant's employment terminates
            during the Plan Year.

            The imposition of the safe harbor allocation condition will not
            cause the Plan to fail the minimum coverage requirements under Code
            Section 410(b) because Participants who are excluded from
            participation solely as a result of the safe harbor allocation
            condition are excluded from the coverage test. Except as provided
            under subsection (b) below, the safe harbor allocation condition is
            the only allocation condition that may be used under the
            Standardized Agreement.

            (b) APPLICATION OF LAST DAY OF EMPLOYMENT RULE FOR MONEY PURCHASE
            AND TARGET BENEFIT PLANS IN YEAR OF TERMINATION. The Employer may
            elect under Part 4, #15.c. of the money purchase or target benefit
            plan Nonstandardized Agreement to require an Eligible Participant to
            be employed on the last day of the Plan Year to receive an Employer
            Contribution under the Plan. Regardless of whether the Employer
            elects to apply a last day of employment condition under the money
            purchase or target benefit plan Agreement, in any Plan Year during
            which a money purchase or target benefit Plan is terminated, the
            last day of employment condition applies. Any unallocated
            forfeitures under the Plan will be allocated in accordance with the
            contribution formula designated under Part 4 of the Agreement to
            each Eligible Participant who completes at least one Hour of Service
            during the Plan Year.

            (c) ELAPSED TIME METHOD. The Employer may elect under Part 4, #15.e.
            of the Nonstandardized Agreement [Part 4B, #19.e. and Part 4C,
            #24.e. of the Nonstandardized 401(k) Agreement] to apply the
            allocation conditions using the Elapsed Time Method. Under the
            Elapsed Time Method, instead of requiring the completion of a
            specified number of Hours of Service, the Employer may require an
            Employee to be employed with the Employer for a specified number of
            consecutive days.

                  (1) SAFE HARBOR ALLOCATION CONDITION. The Employer may elect
                  under Part 4, #15.e.(1) of the Agreement [Part 4B, #19.e.(1)
                  and/or Part 4C, #24.e.(1) of the Nonstandardized 401(k)
                  Agreement] to apply the safe harbor allocation condition (as
                  described in subsection (a) above) using the Elapsed Time
                  Method. Under the safe harbor Elapsed Time Method, a
                  Participant who terminates employment with less than a
                  specified number of consecutive days of employment (not more
                  than 91 days) during the Plan Year will not be entitled to an
                  allocation of the designated Employer Contributions. The use
                  of the safe harbor allocation condition under the Elapsed Time
                  Method provides the same protection from coverage as described
                  in subsection (a) above.

                  (2) SERVICE CONDITION. Alternatively, the Employer may elect
                  under Part 4, #15.e.(2) of the Nonstandardized Agreement [Part
                  4B, #19.e.(2) and/or Part 4C, #24.e.(2) of the Nonstandardized
                  401(k) Agreement] to require an Employee to complete a
                  specified number of consecutive days of employment (not
                  exceeding 182) to receive an allocation of the designated
                  Employer Contributions.

            (d) SPECIAL ALLOCATION CONDITION FOR EMPLOYER MATCHING CONTRIBUTIONS
            UNDER NONSTANDARDIZED 401(K) AGREEMENT. The Employer may elect under
            Part 4B, #19.f. of the Nonstandardized 401(k) Agreement to require
            as a condition for receiving an Employer Matching Contribution that
            a Participant not withdraw the underlying applicable contributions
            being matched prior to the end of the period for which the Employer
            Matching Contribution is being made. Thus, for example, if the
            Employer elects under Part 4B, #17.a. of the Nonstandardized 401(k)
            Agreement to apply the matching contribution formula on the basis of
            the Plan Year quarter, a Participant would not be entitled to an
            Employer Matching Contribution with respect to any applicable
            contributions contributed during a Plan Year quarter to the extent
            such applicable contributions are withdrawn prior to the end of the
            Plan Year quarter during which they are contributed. A Participant
            could take a distribution of applicable contributions that were
            contributed for a prior period without losing eligibility for a
            current Employer Matching Contribution. This subsection (d) will not
            prevent a Participant from receiving an Employer Matching
            Contribution merely because the Participant takes a loan (as
            permitted under Article 14) from matched contributions.

            (e) APPLICATION TO DESIGNATED PERIOD. The Employer may elect under
            Part 4, #15.f. of the Nonstandardized Agreement [Part 4B, #19.g. and
            Part 4C, #24.f. of the Nonstandardized 401(k) Agreement] to apply
            any allocation condition(s) selected under the Agreement on the
            basis of the period designated under Part 4, #14.a.(1) of the
            Nonstandardized Agreement [Part 4B, #17.a. or Part 4C, #23.a.(1) of
            the Nonstandardized 401(k) Agreement]. If this subsection (e)
            applies to any allocation condition(s) under the Plan, the following
            procedural rules apply. (This subsection (e) does not apply to the
            target benefit plan Agreement. See subsection (3) for rules
            applicable to the Standardized Agreements.)

                  (1) LAST DAY OF EMPLOYMENT REQUIREMENT. If the Employer elects
                  under Part 4, #15.f. of the Nonstandardized Agreement [Part
                  4B, #19.g. or Part 4C, #24.f. of the Nonstandardized 401(k)
                  Agreement] to apply the allocation conditions on the basis of
                  designated periods and the Employer elects to apply a last day
                  of employment condition under Part 4, #15.c. of the
                  Nonstandardized Agreement [Part 4B, #19.c. or Part 4C, #24.c.
                  of the Nonstandardized 401(k) Agreement], an Eligible
                  Participant will be entitled to receive an allocation of
                  Employer Contributions for the period designated under Part 4,
                  #14.a.(1) of the Nonstandardized Agreement [Part 4B, #17.a. or
                  Part 4C, #23.a.(1) of the Nonstandardized 401(k) Agreement]
                  only if the Eligible Participant is employed with the Employer
                  on the last day of such period. If an Eligible Participant
                  terminates employment prior to end of the designated period,
                  no Employer Contribution will be allocated to that Eligible
                  Participant for such period. Nothing in this subsection (1)
                  will cause an Eligible Participant to lose Employer
                  Contributions that were allocated for a period prior to the
                  period in which the individual terminates employment.

                  (2) HOURS OF SERVICE CONDITION. If the Employer elects to
                  apply the allocation conditions on the basis of specified
                  periods under Part 4, #15.f. of the Agreement [Part 4B, #19.g.
                  or Part 4C, #24.f. of the Nonstandardized 401(k) Agreement],
                  and elects to apply an Hours of Service condition under Part
                  4, #15.d. of the Nonstandardized Agreement [Part 4B, #19.d. or
                  Part 4C, #24.d. of the Nonstandardized 401(k) Agreement], an
                  Eligible Participant will be entitled to receive an allocation
                  of Employer Contributions for the period designated under Part
                  4, #14.a.(1) of the Nonstandardized Agreement [Part 4B, #17.a.
                  or Part 4C, #23.a.(1) of the Nonstandardized 401(k) Agreement]
                  only if the Eligible Participant completes the required Hours
                  of Service before the last day of such period. In applying the
                  fractional method under subsection (i) or the period-by-period
                  method under subsection (ii), an Eligible Participant who
                  completes a sufficient number of Hours of Service for the Plan
                  Year to earn a Year of Service under the Plan will be entitled
                  to a full contribution for the Plan Year, as if the Eligible
                  Participant satisfied the Hours of Service condition for each
                  designated period. A catch-up contribution may be required for
                  such Participants.

                        (i) FRACTIONAL METHOD. The Employer may elect under Part
                        4, #15.f.(1) of the Nonstandardized Agreement [Part 4B,
                        #19.g.(1) or Part 4C, #24.f.(1) of the Nonstandardized
                        401(k) Agreement] to apply the Hours of Service
                        condition on the basis of specified period using the
                        fractional method. Under the fractional method, the
                        required Hours of Service for any period are determined
                        by multiplying the Hours of Service required under Part
                        4, #15.d. of the Nonstandardized Agreement [Part 4B,
                        #19.d. or Part 4C, #24.d. of the Nonstandardized 401(k)
                        Agreement] by a fraction, the numerator of which is the
                        total number of periods completed during the Plan Year
                        (including the current period) and the denominator of
                        which is the total number of periods during the Plan
                        Year. Thus, for example, if the Employer applies a 1,000
                        Hours of Service condition to receive an Employer
                        Matching Contribution and elects to apply such condition
                        on the basis of Plan Year quarters, an Eligible
                        Participant would have to complete 250 Hours of Service
                        by the end of the first Plan Year quarter [1/4 x 1,000],
                        500 Hours of Service by the end of the second Plan Year
                        quarter [2/4 x 1,000], 750 Hours of Service by the end
                        of the third Plan Year quarter [3/4 x 1,000] and 1,000
                        Hours of Service by the end of the Plan Year [4/4 x
                        1,000] to receive an allocation of the Employer Matching
                        Contribution for such period. If an Eligible Participant
                        does not complete the required Hours of Service for any
                        period during the Plan Year, no Employer Contribution
                        will be allocated to that Eligible Participant for such
                        period. However, if an Eligible Participant completes
                        the required Hours of Service under Part 4, #15.d. for
                        the Plan Year, such Participant will receive a full
                        contribution for the Plan Year as if the Participant
                        satisfied the Hours of Service conditions for each
                        period during the year. Nothing in this subsection (i)
                        will cause an Eligible Participant to lose Employer
                        Contributions that were allocated for a period during
                        which the Eligible Participant completed the required
                        Hours of Service for such period.

20
<PAGE>

                        (ii) PERIOD-BY-PERIOD METHOD. The Employer may elect
                        under Part 4, #15.f.(2) of the Nonstandardized Agreement
                        [Part 4B, #19.g.(2) or Part 4C, #24.f.(2) of the
                        Nonstandardized 401(k) Agreement] to apply the Hours of
                        Service condition on the basis of specified period using
                        the period-by-period method. Under the period-by-period
                        method, the required Hours of Service for any period are
                        determined separately for such period. The Hours of
                        Service required for any specific period are determined
                        by multiplying the Hours of Service required under Part
                        4, #15.d. of the Nonstandardized Agreement [Part 4B,
                        #19.d. or Part 4C, #24.d. of the Nonstandardized 401(k)
                        Agreement] by a fraction, the numerator of which is one
                        (1) and the denominator of which is the total number of
                        periods during the Plan Year. Thus, for example, if the
                        Employer applies a 1,000 Hours of Service condition to
                        receive an Employer Matching Contribution and elects to
                        apply such condition on the basis of Plan Year quarters,
                        an Eligible Participant would have to complete 250 Hours
                        of Service in each Plan Year quarter [1/4 x 1,000] to
                        receive an allocation of the Employer Matching
                        Contribution for such period. If an Eligible Participant
                        does not complete the required Hours of Service for any
                        period during the Plan Year, no Employer Contribution
                        will be allocated to that Eligible Participant for such
                        period. However, if an Eligible Participant completes
                        the required Hours of Service under Part 4, #15.d. for
                        the Plan Year, such Participant will receive a full
                        contribution for the Plan Year as if the Participant
                        satisfied the Hours of Service conditions for each
                        period during the year. Nothing in this subsection (ii)
                        will cause an Eligible Participant to lose Employer
                        Contributions that were allocated for a period during
                        which the Eligible Participant completed the required
                        Hours of Service for such period.

                  (3) SAFE HARBOR ALLOCATION CONDITION. If the Employer elects
                  to apply the allocation conditions on the basis of specified
                  periods under Part 4, #15.f. of the Nonstandardized Agreement
                  [Part 4B, #19.g. or Part 4C, #24.f. of the Nonstandardized
                  401(k) Agreement] and elects to apply the safe harbor
                  allocation condition under Part 4, #15.b. of the
                  Nonstandardized Agreement [Part 4B, #19.b. or Part 4C, #24.b.
                  of the Nonstandardized 401(k) Agreement], the rules under
                  subsection (1) above will apply, without regard to the rules
                  under subsection (2) above. Thus, an Eligible Employee who
                  terminates during a period designated under Part 4, #14.a.(1)
                  of the Nonstandardized Agreement [Part 4B, #17.a. or Part 4C,
                  #23.a.(1) of the Nonstandardized 401(k) Agreement] will not
                  receive an allocation of Employer Contributions for such
                  period if the Eligible Participant has not completed the Hours
                  of Service designated under Part 4, #15.b. of the
                  Nonstandardized Agreement [Part 4B, #19.b. or Part 4C, #24.b.
                  of the Nonstandardized 401(k) Agreement]. Nothing in this
                  subsection (3) will cause an Eligible Participant to lose
                  Employer Contributions that were allocated for a period prior
                  to the period in which the individual terminates employment.
                  (This subsection (3) also applies if the Employer elects to
                  apply the safe harbor allocation condition on the basis of
                  specified periods under Part 4, #15.c. of the Standardized
                  Agreement [Part 4B, #19.c. or Part 4C, #22.c. of the
                  Standardized 401(k) Agreement].)

                  (4) ELAPSED TIME METHOD. The election to apply the allocation
                  conditions on the basis of specified periods does not apply to
                  the extent the Elapsed Time Method applies under Part 4,
                  #15.e. of the Nonstandardized Agreement [Part 4B, #19.e. or
                  Part 4C, #24.e. of the Nonstandardized 401(k) Agreement]. If
                  an Employer elects to apply the allocation conditions on the
                  basis of specified periods and elects to apply the Elapsed
                  Time Method, an Eligible Employee will be entitled to an
                  allocation of Employer Contributions if such Eligible
                  Participant is employed as of the last day of such period,
                  without regard to the number of consecutive days in such
                  period. Thus, in effect, the Elapsed Time Method will only
                  apply to prevent an allocation of Employer Contributions for
                  the last designated period in the Plan Year, if the Eligible
                  Participant has not completed the consecutive days required
                  under Part 4, #15.e. of the Nonstandardized Agreement [Part
                  4B, #19.e. or Part 4C, #24.e. of the Nonstandardized 401(k)
                  Agreement] by the end of the Plan Year. The last day of
                  employment rules subsection (1) above still may apply (to the
                  extent applicable) for periods during which the Eligible
                  Participant terminates employment.

2.7   FAIL-SAFE COVERAGE PROVISION. If the Employer has elected to apply a last
      day of the Plan Year allocation condition and/or an Hours of Service
      allocation condition under a Nonstandardized Agreement, the Employer may
      elect under Part 13, #56 of the Nonstandardized Agreement [Part 13, #74 of
      the Nonstandardized 401(k) Agreement] to apply the Fail-Safe Coverage
      Provision. Under the Fail-Safe Coverage Provision, if the Plan fails to
      satisfy the ratio percentage coverage requirements under Code Section
      410(b) for a Plan Year due to the application of a last day of the Plan
      Year allocation condition and/or an Hours of Service allocation condition,
      such allocation condition(s) will be automatically eliminated for the Plan
      Year for certain otherwise Eligible Participants, under the process
      described in subsections (a) through (d) below, until enough Eligible
      Participants are benefiting under the Plan so that the ratio percentage
      test of Treasury Regulation Section 1.410(b)-2(b)(2) is satisfied.

      If the Employer elects to have the Fail-Safe Coverage Provision apply,
      such provision automatically applies for any Plan Year for which the Plan
      does not satisfy the ratio percentage coverage test under Code Section
      410(b). (Except as provided in the following paragraph, the Plan may not
      use the average benefits test to comply with the minimum coverage
      requirements if the Fail-Safe Coverage Provision is elected.) The Plan
      satisfies the ratio percentage test if the percentage of the Nonhighly
      Compensated Employees under the Plan is at least 70% of the percentage of
      the Highly Compensated Employees who benefit under the Plan. An Employee
      is benefiting for this purpose only if he/she actually receives an
      allocation of Employer Contributions or forfeitures or, if testing
      coverage of a 401(m) arrangement (i.e., a Plan that provides for Employer
      Matching Contributions and/or Employee After-Tax Contributions), the
      Employee would receive an allocation of Employer Matching Contributions by
      making the necessary contributions or the Employee is eligible to make
      Employee After-Tax Contributions. To determine the percentage of Nonhighly
      Compensated Employees or Highly Compensated Employees who are benefiting,
      the following Employees are excluded for purposes of applying the ratio
      percentage test: (i) Employees who have not satisfied the Plan's minimum
      age and service conditions under Section 1.4; (ii) Nonresident Alien
      Employees; (iii) Union Employees; and (iv) Employees who terminate
      employment during the Plan Year with less than 501 Hours of Service and do
      not benefit under the Plan.

      Under the Fail-Safe Coverage Provision, certain otherwise Eligible
      Participants who are not benefiting for the Plan Year as a result of a
      last day of the Plan Year allocation condition or an Hours of Service
      allocation condition will participate under the Plan based on whether such
      Participants are Category 1 Employees or Category 2 Employees.
      Alternatively, the Employer may elect under Part 13, #56.b.(2) of the
      Nonstandardized Agreement [Part 13, #74.b.(2) of the Nonstandardized
      401(k) Agreement] to apply the special Fail-Safe Coverage Provision
      described in (d) below which eliminates the allocation conditions for
      otherwise Eligible Participants with the lowest Included Compensation. If
      after applying the Fail-Safe Coverage Provision, the Plan does not satisfy
      the ratio percentage coverage test, the Fail-Safe Coverage Provision does
      not apply, and the Plan may use any other available method (including the
      average benefit test) to satisfy the minimum coverage requirements under
      Code Section 410(b).

            (a) TOP-HEAVY PLANS. Unless provided otherwise under Part 13,
            #56.b.(1) of the Nonstandardized Agreement [Part 13, #74.b.(1) of
            the Nonstandardized 401(k) Agreement], if the Plan is a Top-Heavy
            Plan, the Hours of Service allocation condition will be eliminated
            for all Non-Key Employees who are Nonhighly Compensated Employees,
            prior to applying the Fail-Safe Coverage Provisions under
            subsections (b) and (c) or (d) below.

            (b) CATEGORY 1 EMPLOYEES -- OTHERWISE ELIGIBLE PARTICIPANTS (WHO ARE
            NONHIGHLY COMPENSATED EMPLOYEES) WHO ARE STILL EMPLOYED BY THE
            EMPLOYER ON THE LAST DAY OF THE PLAN YEAR BUT WHO FAILED TO SATISFY
            THE PLAN'S HOURS OF SERVICE CONDITION. The Hours of Service
            allocation condition will be eliminated for Category 1 Employees
            (who did not receive an allocation under the Plan due to the Hours
            of Service allocation condition) beginning with the Category 1
            Employee(s) credited with the most Hours of Service for the Plan
            Year and continuing with the Category 1 Employee(s) with the next
            most Hours of Service until the ratio percentage test is satisfied.
            If two or more Category 1 Employees have the same number of Hours of
            Service, the allocation condition will be eliminated for those
            Category 1 Employees starting with the Category 1 Employee(s) with
            the lowest Included Compensation. If the Plan still fails to satisfy
            the ratio percentage test after all Category 1 Employees receive an
            allocation, the Plan proceeds to Category 2 Employees.

            (c) CATEGORY 2 EMPLOYEES -- OTHERWISE ELIGIBLE PARTICIPANTS (WHO ARE
            NONHIGHLY COMPENSATED EMPLOYEES) WHO TERMINATED EMPLOYMENT DURING
            THE PLAN YEAR WITH MORE THAN 500 HOURS OF SERVICE. The last day of
            the Plan Year allocation condition will then be eliminated for
            Category 2 Employees (who did not receive an allocation under the
            Plan due to the last day of the Plan Year allocation condition)
            beginning with the Category 2 Employee(s) who terminated employment
            closest to the last day of the Plan Year and continuing with the
            Category 2 Employee(s) with a termination of employment date that is
            next closest to the last day of the Plan Year until the ratio
            percentage test is satisfied. If two or more Category 2 Employees
            terminate employment on the same day, the allocation condition will
            be eliminated for those Category 2 Employees starting with the
            Category 2 Employee(s) with the lowest Included Compensation.

            (d) SPECIAL FAIL-SAFE COVERAGE PROVISION. Instead of applying the
            Fail-Safe Coverage Provision based on Category 1 and Category 2
            Employees, the Employer may elect under Part 13, #56.b.(2) of the
            Nonstandardized Agreement [Part 13, #74.b.(2) of the Nonstandardized
            401(k) Agreement] to eliminate the allocation conditions beginning
            with the otherwise Eligible Participant(s) (who are Nonhighly
            Compensated Employees and who did not terminate employment during
            the Plan Year with 500 Hours of Service or less) with the lowest
            Included Compensation and continuing with such otherwise Eligible
            Participants with the next lowest Included Compensation

                                                                              21
<PAGE>

            until the ratio percentage test is satisfied. If two or more
            otherwise Eligible Participants have the same Included Compensation,
            the allocation conditions will be eliminated for all such
            individuals.

2.8   DEDUCTIBLE EMPLOYEE CONTRIBUTIONS. The Plan Administrator will not accept
      deductible employee contributions that are made for a taxable year
      beginning after December 31, 1986. Contributions made prior to that date
      will be maintained in a separate Account which will be nonforfeitable at
      all times. The Account will share in the gains and losses under the Plan
      in the same manner as described in Section 13.4. No part of the deductible
      voluntary contribution Account will be used to purchase life insurance.
      Subject to the Joint and Survivor Annuity requirements under Article 9 (if
      applicable), the Participant may withdraw any part of the deductible
      voluntary contribution Account by making a written application to the Plan
      Administrator.

ARTICLE 3

EMPLOYEE AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND TRANSFERS

This Article provides the rules regarding Employee After-Tax Contributions,
Rollover Contributions and transfers that may be made under this Plan. The
Trustee has the authority under Article 12 to accept Rollover Contributions
under this Plan and to enter into transfer agreements concerning the transfer of
assets from another qualified retirement plan to this Plan, if so directed by
the Plan Administrator.

3.1   EMPLOYEE AFTER-TAX CONTRIBUTIONS. The Employer may elect under Part 4D of
      the Nonstandardized 401(k) Agreement to allow Eligible Participants to
      make Employee After-Tax Contributions under the Plan. Employee After-Tax
      Contributions may only be made under the Nonstandardized 401(k) Agreement.
      Any Employee After-Tax Contributions made under this Plan are subject to
      the ACP Test outlined in Section 17.3. (Nothing under this Section
      precludes the holding of Employee After-Tax Contributions under a profit
      sharing plan or money purchase plan that were made prior to the adoption
      of this Prototype Plan.)

      The Employer may elect under Part 4D, #25 of the Nonstandardized 401(k)
      Agreement to impose a limit on the maximum amount of Included Compensation
      an Eligible Participant may contribute as an Employee After-Tax
      Contribution. The Employer may also elect under Part 4D, #26 of the
      Nonstandardized 401(k) Agreement to impose a minimum amount that an
      Eligible Participant may contribute to the Plan during any payroll period.

      Employee After-Tax Contributions must be held in the Participant's
      Employee After-Tax Contribution Account, which is always 100% vested. A
      Participant may withdraw amounts from his/her Employee After-Tax
      Contribution Account at any time, in accordance with the distribution
      rules under Section 8.5(a), except as prohibited under Part 10 of the
      Agreement. No forfeitures will occur solely as a result of an Employee's
      withdrawal of Employee After-Tax Contributions.

3.2   ROLLOVER CONTRIBUTIONS. An Employee may make a Rollover Contribution to
      this Plan from another "qualified retirement plan" or from a "conduit
      IRA," if the acceptance of rollovers is permitted under Part 12 of the
      Agreement or if the Plan Administrator adopts administrative procedures
      regarding the acceptance of Rollover Contributions. Any Rollover
      Contribution an Employee makes to this Plan will be held in the Employee's
      Rollover Contribution Account, which is always 100% vested. A Participant
      may withdraw amounts from his/her Rollover Contribution Account at any
      time, in accordance with the distribution rules under Section 8.5(a),
      except as prohibited under Part 10 of the Agreement.

      For purposes of this Section 3.2, a "qualified retirement plan" is any tax
      qualified retirement plan under Code Section 401(a) or any other plan from
      which distributions are eligible to be rolled over into this Plan pursuant
      to the Code, regulations or other IRS guidance. A "conduit IRA" is an IRA
      that holds only assets that have been properly rolled over to that IRA
      from a qualified retirement plan under Code Section 401(a). To qualify as
      a Rollover Contribution under this Section, the Rollover Contribution must
      be transferred directly from the qualified retirement plan or conduit IRA
      in a Direct Rollover or must be transferred to the Plan by the Employee
      within sixty (60) days following receipt of the amounts from the qualified
      plan or conduit IRA.

      If Rollover Contributions are permitted, an Employee may make a Rollover
      Contribution to the Plan even if the Employee is not an Eligible
      Participant with respect to any or all other contributions under the Plan,
      unless otherwise prohibited under separate administrative procedures
      adopted by the Plan Administrator. An Employee who makes a Rollover
      Contribution to this Plan prior to becoming an Eligible Participant shall
      be treated as a Participant only with respect to such Rollover
      Contribution Account, but shall not be treated as an Eligible Participant
      until he/she otherwise satisfies the eligibility conditions under the
      Plan.

      The Plan Administrator may refuse to accept a Rollover Contribution if the
      Plan Administrator reasonably believes the Rollover Contribution (a) is
      not being made from a proper plan or conduit IRA; (b) is not being made
      within sixty (60) days from receipt of the amounts from a qualified
      retirement plan or conduit IRA; (c) could jeopardize the tax-exempt status
      of the Plan; or (d) could create adverse tax consequences for the Plan or
      the Employer. Prior to accepting a Rollover Contribution, the Plan
      Administrator may require the Employee to provide satisfactory evidence
      establishing that the Rollover Contribution meets the requirements of this
      Section.

      The Plan Administrator may apply different conditions for accepting
      Rollover Contributions from qualified retirement plans and conduit IRAs.
      Any conditions on Rollover Contributions must be applied uniformly to all
      Employees under the Plan.

3.3   TRANSFER OF ASSETS. The Plan Administrator may direct the Trustee to
      accept a transfer of assets from another qualified retirement plan on
      behalf of any Employee, even if such Employee is not eligible to receive
      other contributions under the Plan. If a transfer of assets is made on
      behalf of an Employee prior to the Employee's becoming an Eligible
      Participant, the Employee shall be treated as a Participant for all
      purposes with respect to such transferred amount. Any assets transferred
      to this Plan from another plan must be accompanied by written instructions
      designating the name of each Employee for whose benefit such amounts are
      being transferred, the current value of such assets, and the sources from
      which such amounts are derived. The Plan Administrator will deposit any
      transferred assets in the appropriate Participant's Transfer Account. The
      Transfer Account will contain any sub-Accounts necessary to separately
      track the sources of the transferred assets. Each sub-Account will be
      treated in the same manner as the corresponding Plan Account.

      The Plan Administrator may direct the Trustee to accept a transfer of
      assets from another qualified plan of the Employer in order to comply with
      the qualified replacement plan requirements under Code Section 4980(d)
      (relating to the excise tax on reversions from a qualified plan) without
      affecting the status of this Plan as a Prototype Plan. A transfer made
      pursuant to Code Section 4980(d) will be allocated as Employer
      Contributions either in the Plan Year in which the transfer occurs, or
      over a period of Plan Years (not exceeding the maximum period permitted
      under Code Section 4980(d)), as provided in the applicable transfer
      agreement. To the extent a transfer described in this paragraph is not
      totally allocable in the Plan Year in which the transfer occurs, the
      portion which is not allocable will be credited to a suspense account
      until allocated in accordance with the transfer agreement.

      The Plan Administrator may refuse to accept a transfer of assets if the
      Plan Administrator reasonably believes the transfer (a) is not being made
      from a proper qualified plan; (b) could jeopardize the tax-exempt status
      of the Plan; or (c) could create adverse tax consequences for the Plan or
      the Employer. Prior to accepting a transfer of assets, the Plan
      Administrator may require evidence documenting that the transfer of assets
      meets the requirements of this Section. The Trustee will have no
      responsibility to determine whether the transfer of assets meets the
      requirements of this Section; to verify the correctness of the amount and
      type of assets being transferred to the Plan; or to perform any due
      diligence review with respect to such transfer.

            (a) PROTECTION OF PROTECTED BENEFITS. Except in the case of a
            Qualified Transfer (as defined in subsection (d) below), a transfer
            of assets is initiated at the Plan level and does not require
            Participant or spousal consent. If the Plan Administrator directs
            the Trustee to accept a transfer of assets to this Plan, the
            Participant on whose behalf the transfer is made retains all
            Protected Benefits that applied to such transferred assets under the
            transferor plan.

            (b) TRANSFEREE PLAN. Except in the case of a Qualified Transfer (as
            defined in subsection (d)), if the Plan Administrator directs the
            Trustee to accept a transfer of assets from another plan which is
            subject to the Joint and Survivor Annuity requirements under Code
            Section 401(a)(11), the amounts so transferred continue to be
            subject to such requirements, as provided in Article 9. If this Plan
            is not otherwise subject to the Qualified Joint and Survivor Annuity
            requirements (as determined under Part 11, #41.a. of the Agreement
            [Part 11, #59.a. of the 401(k) Agreement]), the Qualified Joint and
            Survivor Annuity requirements apply only to the amounts under the
            Transfer Account which are attributable to the amounts which were
            subject to the Qualified Joint and Survivor Annuity requirements
            under the transferor plan. The Employer may override this default
            rule by checking Part 11, #41.b. of the Agreement [Part 11, #59.b.
            of the 401(k) Agreement] thereby subjecting the entire Plan to the
            Qualified Joint and Survivor Annuity Requirements.

            (c) TRANSFERS FROM A DEFINED BENEFIT PLAN, MONEY PURCHASE PLAN OR
            401(k) PLAN.

                  (1) DEFINED BENEFIT PLAN. The Plan Administrator will not
                  direct the Trustee to accept a transfer of assets from a
                  Defined Benefit Plan unless such transfer qualifies as a
                  Qualified Transfer (as defined in subsection (d) below) or the
                  assets transferred from the Defined Benefit Plan are in the
                  form of paid-up annuity contracts which protect all the
                  Participant's Protected Benefits under the Defined Benefit
                  Plan. (However, see the special rule under the second
                  paragraph of Section 3.3 above regarding transfers authorized
                  under Code Section 4980(d).)

                  (2) MONEY PURCHASE PLAN. If this Plan is a profit sharing plan
                  or a 401(k) plan and the Plan Administrator directs the
                  Trustee to accept a transfer of assets from a money purchase
                  plan (other than as a Qualified Transfer as defined in
                  subsection (d) below), the amounts

22
<PAGE>

                  transferred (and any gains attributable to such transferred
                  amounts) continue to be subject to the distribution
                  restrictions applicable to money purchase plan assets under
                  the transferor plan. Such amounts may not be distributed for
                  reasons other than death, disability, attainment of Normal
                  Retirement Age or termination of employment, regardless of any
                  distribution provisions under this Plan that would otherwise
                  permit a distribution prior to such events.

                  (3) 401(k) PLAN. If the Plan Administrator directs the Trustee
                  to accept a transfer of Section 401(k) Deferrals, QMACs, QNECs
                  or Safe Harbor Contributions from a 401(k) plan, such amounts
                  retain their character under this Plan and such amounts
                  (including any allocable gains or losses) remain subject to
                  the distribution restrictions applicable to such amounts under
                  the Code.

            (d) QUALIFIED TRANSFER. The Plan may eliminate certain Protected
            Benefits (as provided under subsection (3) below) related to plan
            assets that are received in a Qualified Transfer from another plan.
            A Qualified Transfer is a plan-to-plan transfer of a Participant's
            benefits that meets the requirements under subsection (1) or (2)
            below.

                  (1) ELECTIVE TRANSFER. A plan-to-plan transfer of a
                  Participant's benefits from another qualified plan is a
                  Qualified Transfer if such transfer satisfies the following
                  requirements.

                        (i) The Participant must have the right to receive an
                        immediate distribution of his/her benefits under the
                        transferor plan at the time of the Qualified Transfer.
                        For transfers that occur on or after January 1, 2002,
                        the Participant must not be eligible at the time of the
                        Qualified Transfer to take an immediate distribution of
                        his/her entire benefit in a form that would be entirely
                        eligible for a Direct Rollover.

                        (ii) The Participant on whose behalf benefits are being
                        transferred must make a voluntary, fully informed
                        election to transfer his/her benefits to this Plan.

                        (iii) The Participant must be provided an opportunity to
                        retain the Protected Benefits under the transferor plan.
                        This requirement is satisfied if the Participant is
                        given the option to receive an annuity that protects all
                        Protected Benefits under the transferor plan or the
                        option of leaving his/her benefits in the transferor
                        plan.

                        (iv) The Participant's spouse must consent to the
                        Qualified Transfer if the transferor plan is subject to
                        the Joint and Survivor Annuity requirements under
                        Article 9. The spouse's consent must satisfy the
                        requirements for a Qualified Election under Section
                        9.4(d).

                        (v) The amount transferred (along with any
                        contemporaneous Direct Rollover) must not be less than
                        the value of the Participant's vested benefit under the
                        transferor plan.

                        (vi) The Participant must be fully vested in the
                        transferred benefit.

                  (2) TRANSFER UPON SPECIFIED EVENTS. For transfers that occur
                  on or after September 6, 2000, a plan-to-plan transfer of a
                  Participant's entire benefit (other than amounts the Plan
                  accepts as a Direct Rollover) from another Defined
                  Contribution Plan that is made in connection with an asset or
                  stock acquisition, merger or other similar transaction
                  involving a change in the Employer or is made in connection
                  with a Participant's change in employment status that causes
                  the Participant to become ineligible for additional
                  allocations under the transferor plan, is a Qualified Transfer
                  if such transfer satisfies the following requirements:

                        (i) The Participant need not be eligible for an
                        immediate distribution of his/her benefits under the
                        transferor plan.

                        (ii) The Participant on whose behalf benefits are being
                        transferred must make a voluntary, fully informed
                        election to transfer his/her benefits to this Plan.

                        (iii) The Participant must be provided an opportunity to
                        retain the Protected Benefits under the transferor plan.
                        This requirement is satisfied if the Participant is
                        given the option to receive an annuity that protects all
                        Protected Benefits under the transferor plan or the
                        option of leaving his/her benefits in the transferor
                        plan.

                        (iv) The benefits must be transferred between plans of
                        the same type. To satisfy this requirement, the transfer
                        must satisfy the following requirements.

                              (A) To accept a Qualified Transfer under this
                              subsection (2) from a money purchase plan, this
                              Plan also must be a money purchase plan.

                              (B) To accept a Qualified Transfer under this
                              subsection (2) from a 401(k) plan, this Plan also
                              must be a 401(k) plan.

                              (C) To accept a Qualified Transfer under this
                              subsection (2) from a profit sharing plan, this
                              Plan may be any type of Defined Contribution Plan.

                  (3) TREATMENT OF QUALIFIED TRANSFER.

                        (i) ROLLOVER CONTRIBUTION ACCOUNT. If the Plan
                        Administrator directs the Trustee to accept on behalf of
                        a Participant a transfer of assets that qualifies as a
                        Qualified Transfer, the Plan Administrator will treat
                        such amounts as a Rollover Contribution and will deposit
                        such amounts in the Participant's Rollover Contribution
                        Account. A Qualified Transfer may include benefits
                        derived from Employee After-Tax Contributions.

                        (ii) ELIMINATION OF PROTECTED BENEFITS. If the Plan
                        accepts a Qualified Transfer, the Plan does not have to
                        protect any Protected Benefits derived from the
                        transferor plan. However, if the Plan accepts a
                        Qualified Transfer that meets the requirements for a
                        transfer under subsection (2) above, the Plan must
                        continue to protect the QJSA benefit if the transferor
                        plan is subject to the QJSA requirements.

            (e) TRUSTEE'S RIGHT TO REFUSE TRANSFER. If the assets to be
            transferred to the Plan under this Section 3.3 are not susceptible
            to proper valuation and identification or are of such a nature that
            their valuation is incompatible with other Plan assets, the Trustee
            may refuse to accept the transfer of all or any specific asset, or
            may condition acceptance of the assets on the sale or disposition of
            any specific asset.

ARTICLE 4

PARTICIPANT VESTING

This Article contains the rules for determining the vested (nonforfeitable)
amount of a Participant's Account Balance under the Plan. Part 6 of the
Agreement contains specific elections for applying these vesting rules. Part 7
of the Agreement contains special service crediting elections to override the
default provisions under this Article.

4.1   IN GENERAL. A Participant's vested interest in his/her Employer
      Contribution Account and Employer Matching Contribution Account is
      determined based on the vesting schedule elected in Part 6 of the
      Agreement. A Participant is always fully vested in his/her Section 401(k)
      Deferral Account, Employee After-Tax Contribution Account, QNEC Account,
      QMAC Account, Safe Harbor Nonelective Contribution Account, Safe Harbor
      Matching Contribution Account and Rollover Contribution Account.

            (a) ATTAINMENT OF NORMAL RETIREMENT AGE. Regardless of the Plan's
            vesting schedule, a Participant's right to his/her Account Balance
            is fully vested upon the date he/she attains Normal Retirement Age,
            provided the Participant is an Employee on or after such date.

            (b) VESTING UPON DEATH, BECOMING DISABLED OR ATTAINMENT OF EARLY
            RETIREMENT AGE. If elected by the Employer in Part 6, #21 of the
            Agreement [Part 6, #39 of the 401(k) Agreement], a Participant will
            become fully vested in his/her Account Balance if the Participant
            dies, becomes Disabled or attains Early Retirement Age while
            employed by the Employer.

            (c) ADDITION OF EMPLOYER NONELECTIVE CONTRIBUTION OR EMPLOYER
            MATCHING CONTRIBUTION. If the Plan is a Safe Harbor 401(k) Plan as
            defined in Section 17.6, all amounts allocated to the Participant's
            Safe Harbor Nonelective Contribution Account and/or Safe Harbor
            Matching Contribution Account are always 100% vested. If a Safe
            Harbor 401(k) Plan is amended to add a regular Employer Nonelective
            Contribution or Employer Matching Contribution, a Participant's
            vested interest in such amounts is determined in accordance with the
            vesting schedule selected under Part 6 of the Agreement. The
            addition of a vesting schedule under Part 6 for such contributions
            is not considered an amendment of the vesting schedule under Section
            4.7 below merely because the Participant was fully vested in his/her
            Safe Harbor Nonelective Contribution Account or Safe Harbor Matching
            Contribution Account.

            (d) VESTING UPON MERGER, CONSOLIDATION OR TRANSFER. No accelerated
            vesting will be required solely because a Defined Contribution Plan
            is merged with another Defined Contribution Plan, or because assets
            are transferred from a Defined Contribution Plan to another Defined
            Contribution Plan. Thus, for example, Participants will not
            automatically become 100% vested in their Employer Contribution
            Account(s) solely on account of a merger of a money purchase plan
            with a profit sharing or 401(k) Plan or a transfer of assets between
            such Plans. (See Section 18.3 for the benefits that must be
            protected as a result of a merger, consolidation or transfer.)

4.2   VESTING SCHEDULES. The Plan's vesting schedule will determine an
      Employee's vested percentage in his/her Employer Contribution Account
      and/or Employer Matching Contribution Account. The vested portion of a
      Participant's Employer Contribution Account and/or Employer Matching
      Contribution Account is determined by multiplying the Participant's
      vesting percentage determined under the applicable vesting schedule by the
      total amount under the applicable Account.

      The Employer must elect a normal vesting schedule and a Top-Heavy Plan
      vesting schedule under Part 6 of the Agreement. The Top-Heavy Plan vesting
      schedule will apply for any Plan Year in which the plan is a Top-Heavy
      Plan. If this Plan is a 401(k) plan, the Employer must elect a normal and
      Top-Heavy Plan vesting schedule for both Employer Nonelective
      Contributions and

                                                                              23
<PAGE>

      Employer Matching Contributions, but only to the extent such contributions
      are authorized under Part 4B and/or Part 4C of the 401(k) Agreement.

      The Employer may choose any of the following vesting schedules as the
      normal vesting schedule under Part 6 of the Agreement. For the Top-Heavy
      Plan vesting, the Employer may only choose the full and immediate, 6-year
      graded, 3-year cliff or modified vesting schedule, as described below.

            (a) FULL AND IMMEDIATE VESTING SCHEDULE. Under the full and
            immediate vesting schedule, the Participant is always 100% vested in
            his/her Account Balance.

            (b) 7-YEAR GRADED VESTING SCHEDULE. Under the 7-year graded vesting
            schedule, an Employee vests in his/her Employer Contribution Account
            and/or Employer Matching Contribution Account in the following
            manner:

            After 3 Years of Service -- 20% vesting
            After 4 Years of Service -- 40% vesting
            After 5 Years of Service -- 60% vesting
            After 6 Years of Service -- 80% vesting
            After 7 Years of Service -- 100% vesting

            (c) 6-YEAR GRADED VESTING SCHEDULE. Under the 6-year graded vesting
            schedule, an Employee vests in his/her Employer Contribution Account
            and/or Employer Matching Contribution Account in the following
            manner:

            After 2 Years of Service -- 20% vesting
            After 3 Years of Service -- 40% vesting
            After 4 Years of Service -- 60% vesting
            After 5 Years of Service -- 80% vesting
            After 6 Years of Service -- 100% vesting

            (d) 5-YEAR CLIFF VESTING SCHEDULE. Under the 5-year cliff vesting
            schedule, an Employee is 100% vested after 5 Years of Service. Prior
            to the fifth Year of Service, the vesting percentage is zero.

            (e) 3-YEAR CLIFF VESTING SCHEDULE. Under the 3-year cliff vesting
            schedule, an Employee is 100% vested after 3 Years of Service. Prior
            to the third Year of Service, the vesting percentage is zero.

            (f) MODIFIED VESTING SCHEDULE. For the normal vesting schedule, the
            Employer may elect a modified vesting schedule under which the
            vesting percentage for each Year of Service is not less than the
            percentage that would be required for each Year of Service under the
            7-year graded vesting schedule, unless 100% vesting occurs after no
            more than 5 Years of Service. For the Top-Heavy Plan vesting
            schedule, the Employer may elect a modified vesting schedule under
            which the vesting percentage for each Year of Service is not less
            than the percentage that would be required for each Year of Service
            under the 6-year graded vesting schedule, unless 100% vesting occurs
            after no more than 3 Years of Service.

4.3   SHIFT TO/FROM TOP-HEAVY VESTING SCHEDULE. For a Plan Year in which the
      Plan is a Top-Heavy Plan, the Plan automatically shifts to the Top-Heavy
      Plan vesting schedule. Once a Plan uses a Top-Heavy Plan vesting schedule,
      that schedule will continue to apply for all subsequent Plan Years. The
      Employer may override this default provision under Part 6, #22 of the
      Nonstandardized Agreement [Part 6, #40 of the Nonstandardized 401(k)
      Agreement]. The rules under Section 4.7 will apply when a Plan shifts to
      or from a Top-Heavy Plan vesting schedule.

4.4   VESTING COMPUTATION PERIOD. For purposes of computing a Participant's
      vested interest in his/her Employer Contribution Account and/or Employer
      Matching Contribution Account, an Employee's Vesting Computation Period is
      the 12-month period measured on a Plan Year basis, unless the Employer
      elects under Part 7, #26 of the Agreement [Part 7, #44 of the 401(k)
      Agreement] to measure Vesting Computation Periods using Anniversary Years.
      The Employer may designate an alternative 12-month period under Part 7,
      #26.b. of the Nonstandardized Agreement [Part 7, #44.b. of the
      Nonstandardized 401(k) Agreement]. Any Vesting Computation Period
      designated under Part 7, #26.b. or #44.b., as applicable, must be a
      12-consecutive month period and must apply uniformly to all Participants.

            (a) ANNIVERSARY YEARS. If the Employer elects to measure Vesting
            Computation Periods using Anniversary Years, the Vesting Computation
            Period is the 12-month period commencing on the Employee's
            Employment Commencement Date (or Reemployment Commencement Date) and
            each subsequent 12-month period commencing on the anniversary of
            such date.

            (b) MEASUREMENT ON SAME VESTING COMPUTATION PERIOD. The Plan will
            measure Years of Service and Breaks in Service (if applicable) for
            purposes of vesting on the same Vesting Computation Period.

4.5   CREDITING YEARS OF SERVICE FOR VESTING PURPOSES. Unless the Employer
      elects otherwise under Part 7, #25 of the Agreement [Part 7, #43 of the
      401(k) Agreement], an Employee will earn one Year of Service for purposes
      of applying the vesting rules if the Employee completes 1,000 Hours of
      Service with the Employer during a Vesting Computation Period. An Employee
      will receive credit for a Year of Service as of the end of the Vesting
      Computation Period, if the Employee completes the required Hours of
      Service during such period, even if the Employee is not employed for the
      entire period.

            (a) CALCULATING HOURS OF SERVICE. In calculating an Employee's Hours
            of Service for purposes of applying the vesting rules under this
            Article, the Employer will use the Actual Hours Crediting Method,
            unless the Employer elects otherwise under Part 7, #25 of the
            Agreement [Part 7, #43 of the 401(k) Agreement]. (See Article 6 of
            this Plan for a description of the alternative service crediting
            methods.)

            (b) EXCLUDED SERVICE. Unless the Employer elects to exclude certain
            service with the Employer under Part 6, #20 of the Agreement [Part
            6, #38 of the 401(k) Agreement], all service with the Employer is
            counted for vesting purposes.

                  (1) SERVICE BEFORE THE EFFECTIVE DATE OF THE PLAN. Under Part
                  6, #20.a. of the Agreement [Part 6, #38.a. of the 401(k)
                  Agreement], the Employer may elect to exclude service during
                  any period for which the Employer did not maintain the Plan or
                  a Predecessor Plan. For this purpose, a Predecessor Plan is a
                  qualified plan maintained by the Employer that is terminated
                  within the 5-year period immediately preceding or following
                  the establishment of this Plan. A Participant's service under
                  a Predecessor Plan must be counted for purposes of determining
                  the Participant's vested percentage under this Plan.

                  (2) SERVICE BEFORE A CERTAIN AGE. Under Part 6, #20.b. of the
                  Agreement [Part 6, #38.b.of the 401(k) Agreement], the
                  Employer may elect to exclude service before an Employee
                  attains a certain age. For this purpose, the Employer may not
                  designate an age greater than 18. An Employee will be credited
                  with a Year of Service for the Vesting Computation Period
                  during which the Employee attains the requisite age, provided
                  the Employee satisfies all other conditions required for a
                  Year of Service.

4.6   VESTING BREAK IN SERVICE RULES. Except as provided under Section 4.5(b),
      in determining a Participant's vested percentage, a Participant is
      credited with all Years of Service earned with the Employer, subject to
      the following Break in Service rules. In applying these Break in Service
      rules, Years of Service and Breaks in Service (as defined in Section
      22.27) are measured on the same Vesting Computation Period as defined in
      Section 4.4 above.

            (a) ONE-YEAR HOLDOUT BREAK IN SERVICE. The one-year holdout Break in
            Service rule will not apply unless the Employer specifically elects
            in Part 7, #27.b. of the Nonstandardized Agreement [Part 7, #45.b.
            of the Nonstandardized 401(k) Agreement] to have it apply. If the
            one-year holdout Break in Service rule is elected, an Employee who
            has a one-year Break in Service will not be credited for vesting
            purposes with any Years of Service earned before such one-year Break
            in Service until the Employee has completed a Year of Service after
            the one-year Break in Service. The one-year holdout rule does not
            apply under the Standardized Agreement.

            (b) FIVE-YEAR FORFEITURE BREAK IN SERVICE. In the case of a
            Participant who has five (5) consecutive one-year Breaks in Service,
            all Years of Service after such Breaks in Service will be
            disregarded for the purpose of vesting in the portion of the
            Participant's Employer Contribution Account and/or Employer Matching
            Contribution Account that accrued before such Breaks in Service, but
            both pre-break and post-break service will count for purposes of
            vesting in the portion of such Accounts that accrues after such
            breaks. The Participant will forfeit the nonvested portion of
            his/her Employer Contribution Account and/or Employer Matching
            Contribution Account accrued prior to incurring five consecutive
            Breaks in Service, in accordance with Section 5.3(b).

            In the case of a Participant who does not have five consecutive
            one-year Breaks in Service, all Years of Service will count in
            vesting both the pre-break and post-break Account Balance derived
            from Employer Contributions.

            (c) RULE OF PARITY BREAK IN SERVICE. This Break in Service rule
            applies only to Participants who are totally nonvested (i.e., 0%
            vested) in their Employer Contribution Account and Employer Matching
            Contribution Account. If an Employee is vested in any portion of
            his/her Employer Contribution Account or Employer Matching
            Contribution Account, the Rule of Parity does not apply. Under this
            Break in Service rule, if a nonvested Participant incurs a period of
            consecutive one-year Breaks in Service which equals or exceeds the
            greater of five (5) or the Participant's aggregate number of Years
            of Service with the Employer, all service earned prior to the
            consecutive Break in Service period will be disregarded and the
            Participant will be treated as a new Employee for purposes of
            determining vesting under the Plan. The Employer may elect under
            Part 7, #27.a. of the Agreement [Part 7, #45.a. of the 401(k)
            Agreement] not to apply the Rule of Parity Break in Service rule.

                  (1) PREVIOUS APPLICATION OF THE RULE OF PARITY BREAK IN
                  SERVICE RULE. In determining a Participant's aggregate Years
                  of Service for purposes of applying the Rule of Parity Break
                  in Service rule, any Years of Service otherwise disregarded
                  under a previous application of this rule are not counted.

                  (2) APPLICATION TO THE 401(K) AGREEMENT. The Rule of Parity
                  Break in Service rule applies only to determine the
                  individual's vesting rights with respect to his/her Employer
                  Contribution Account and Employer Matching Contribution
                  Account. In determining whether a Participant is totally
                  nonvested for purposes of applying the Rule of Parity Break in
                  Service rule, the Participant's Section 401(k) Deferral
                  Account,

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                  Employee After-Tax Contribution Account, QMAC Account, QNEC
                  Account, Safe Harbor Nonelective Contribution Account, Safe
                  Harbor Matching Contribution Account and Rollover Contribution
                  Account are disregarded.

4.7   AMENDMENT OF VESTING SCHEDULE. If the Plan's vesting schedule is amended
      (or is deemed amended by an automatic change to or from a Top-Heavy Plan
      vesting schedule), each Participant with at least three (3) Years of
      Service with the Employer, as of the end of the election period described
      in the following paragraph, may elect to have his/her vested interest
      computed under the Plan without regard to such amendment or change. For
      this purpose, a Plan amendment, which in any way directly or indirectly
      affects the computation of the Participant's vested interest, is
      considered an amendment to the vesting schedule. However, the new vesting
      schedule will apply automatically to an Employee, and no election will be
      provided, if the new vesting schedule is at least as favorable to such
      Employee, in all circumstances, as the prior vesting schedule.

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

            (a) 60 days after the amendment is adopted;

            (b) 60 days after the amendment becomes effective; or

            (c) 60 days after the Participant is issued written notice of the
            amendment by the Employer or Plan Administrator.

            Furthermore, if the vesting schedule of the Plan is amended, in the
            case of an Employee who is a Participant as of the later of the date
            such amendment is adopted or effective, the vested percentage of
            such Employee's Account Balance derived from Employer Contributions
            (determined as of such date) will not be less than the percentage
            computed under the Plan without regard to such amendment.

4.8   SPECIAL VESTING RULE -- IN-SERVICE DISTRIBUTION WHEN ACCOUNT BALANCE LESS
      THAN 100% VESTED. If amounts are distributed from a Participant's Employer
      Contribution Account or Employer Matching Contribution Account at a time
      when the Participant's vested percentage in such amounts is less than 100%
      and the Participant may increase the vested percentage in the Account
      Balance:

            (a) A separate Account will be established for the Participant's
            interest in the Plan as of the time of the distribution, and

            (B) At any relevant time the Participant's vested portion of the
            separate Account will be equal to an amount ("X") determined by the
            formula:

            X = P (AB + D) - D

            Where:

                  P is the vested percentage at the relevant time;

                  AB is the Account Balance at the relevant time; and

                  D is the amount of the distribution.

ARTICLE 5

FORFEITURES

This Article contains the rules relating to the timing and disposition of
forfeitures of the nonvested portion of a Participant's Account Balance. Part 8
of the Agreement provides elections on the allocation of forfeitures. The rules
for determining the vested portion of a Participant's Account Balance are
contained in Article 4 of this BPD.

5.1   IN GENERAL. The Plan Administrator has the responsibility to determine the
      amount of a Participant's forfeiture based on the application of the
      vesting provisions of Article 4. Until an amount is forfeited pursuant to
      this Article, nonvested amounts will be held in the Account of the
      Participant and will share in gains and losses of the Trust (as determined
      under Article 13).

5.2   TIMING OF FORFEITURE. The forfeiture of all or a portion of a
      Participant's nonvested Account Balance occurs upon any of the events
      listed below:

            (a) CASH-OUT DISTRIBUTION. The date the Participant receives a total
            Cash-Out Distribution as defined in Section 5.3(a).

            (b) FIVE-YEAR FORFEITURE BREAK IN SERVICE. The last day of the
            Vesting Computation Period in which the Participant incurs a
            Five-Year Forfeiture Break in Service as defined in Section 5.3(b).

            (c) LOST PARTICIPANT OR BENEFICIARY. The date the Plan Administrator
            determines that a Participant or Beneficiary cannot be located to
            receive a distribution from the Plan. See Section 5.3(c).

            (d) FORFEITURE OF EMPLOYER MATCHING CONTRIBUTIONS. With respect to
            Employer Matching Contributions under a 401(k) plan, the date a
            distribution is made as described in Section 5.3(d).

5.3   FORFEITURE EVENTS.

            (a) CASH-OUT DISTRIBUTION. If a Participant receives a total
            distribution upon termination of his/her participation in the Plan
            (a "Cash-Out Distribution"), the nonvested portion (if any) of the
            Participant's Account Balance is forfeited in accordance with the
            provisions of this Article. If a Participant has his/her nonvested
            Account Balance forfeited as a result of a Cash-Out Distribution,
            such Participant must be given the right to "buy-back" the forfeited
            benefit, as provided in subsection (2) below. (See Article 8 for the
            rules regarding the availability and timing of Plan distributions
            and the consent requirements applicable to such distributions.)

                  (1) AMOUNT OF FORFEITURE. The Cash-Out Distribution rules
                  under this subsection (a) apply only if the Participant is
                  less than 100% vested in his/her Employer Contribution Account
                  and/or Employer Matching Contribution Account. If the
                  Participant is 100% vested in his/her entire Account Balance,
                  no forfeiture of benefits will occur solely as a result of the
                  Cash-Out Distribution.

                        (i) TOTAL CASH-OUT DISTRIBUTION. If a Participant
                        receives a Cash-Out Distribution of his/her entire
                        vested Account Balance, the Participant will immediately
                        forfeit the entire nonvested portion of his/her Account
                        Balance, as of the date of the distribution (as
                        determined under subsection (A) or (B) below, whichever
                        applies). The forfeited amounts will be used in the
                        manner designated under Part 8 of the Agreement.

                              (A) NO FURTHER ALLOCATIONS. If the terminated
                              Participant is not entitled to any further
                              allocations under the Plan for the Plan Year in
                              which the Participant terminates employment, the
                              Cash-Out Distribution occurs on the day the
                              Participant receives a distribution of his/her
                              entire vested Account Balance. The Participant's
                              nonvested benefit is immediately forfeited on such
                              date, in accordance with the provisions under
                              Section 5.5.

                              (B) ADDITIONAL ALLOCATIONS. If the terminated
                              Participant is entitled to an additional
                              allocation under the Plan for the Plan Year in
                              which the Participant terminates employment, a
                              Cash-Out Distribution is deemed to occur when the
                              Participant receives a distribution of his/her
                              entire vested Account Balance, including any
                              amounts that are still to be allocated under the
                              Plan. Thus, a Participant who is entitled to an
                              additional allocation under the Plan will not have
                              a total Cash-Out Distribution until such
                              additional amounts are distributed, regardless of
                              whether the Participant takes a complete
                              distribution of his/her vested Account Balance
                              before receiving the additional allocation.

                              (C) MODIFICATION OF DEFAULT CASH-OUT RULES. The
                              Employer may override the default cash-out rules
                              under subsections (A) and (B) above by electing
                              under Part 8, #32 of the Agreement [Part 8, #50 of
                              the 401(k) Agreement] to have the Cash-Out
                              Distribution and related forfeiture occur
                              immediately upon a distribution of the terminated
                              Participant's entire vested Account Balance,
                              without regard to whether the Participant is
                              entitled to an additional allocation under the
                              Plan.

                        (ii) DEEMED CASH-OUT DISTRIBUTION. If a Participant
                        terminates employment with the Employer with a vested
                        Account Balance of zero in his/her Employer Contribution
                        Account and/or Employer Matching Contribution Account,
                        the Participant is treated as receiving a "deemed"
                        Cash-Out Distribution from the Plan. Upon a deemed
                        Cash-Out, the nonvested portion of the Participant's
                        Account Balance will be forfeited in accordance with
                        subsection (A) or (B) below.

                              (A) NO FURTHER ALLOCATIONS. If the Participant is
                              not entitled to any further allocations under the
                              Plan for the Plan Year in which the Participant
                              terminates employment, the deemed Cash-Out
                              Distribution is deemed to occur on the day the
                              employment terminates. The Participant's nonvested
                              benefit is immediately forfeited on such date, in
                              accordance with the provisions under Section 5.5.

                              (B) ADDITIONAL ALLOCATIONS. If the Participant is
                              entitled to an additional allocation under the
                              Plan for the Plan Year in which the Participant
                              terminates employment, the deemed Cash-Out
                              Distribution is deemed to occur on the first day
                              of the Plan Year following the Plan Year in which
                              the termination occurs.

                              (C) MODIFICATION OF DEFAULT CASH-OUT RULES. The
                              Employer may override the default cash-out rules
                              under subsections (A) and (B) above by electing
                              under Part 8, #32 of the Agreement [Part 8, #50 of
                              the 401(k) Agreement] to have the deemed Cash-Out
                              Distribution and related forfeiture occur
                              immediately upon a distribution of the terminated
                              Participant's entire vested Account Balance,
                              without regard to whether the Participant is
                              entitled to an additional allocation under the
                              Plan.

                        (iii) OTHER DISTRIBUTIONS. If the Participant receives a
                        distribution of less than the entire vested portion of
                        his/her Employer Contribution Account and/or Employer
                        Matching Contribution Account (including any additional
                        amounts to be allocated under subsection (i)(B) above),
                        the total Cash-Out Distribution rule under subsection
                        (i) above does not apply until the Participant receives
                        a distribution of the remainder of the vested portion of
                        his/her Account Balance.

                                                                              25
<PAGE>

                        Until the Participant receives a distribution of the
                        remainder of the vested portion of his/her Account
                        Balance, the special vesting rule described in Section
                        4.8 applies to determine the vested percentage of the
                        Participant's Employer Contribution Account and Employer
                        Matching Account (as applicable). The nonvested portion
                        of such Accounts will not be forfeited until the earlier
                        of: (A) the occurrence of a Five-Year Forfeiture Break
                        in Service described in Section 5.3(b) or (B) the date
                        the Participant receives a total Cash-Out Distribution
                        of the remaining vested portion of his/her Account
                        Balance.

                  (2) BUY-BACK/RESTORATION. If a Participant receives (or is
                  deemed to receive) a Cash-Out Distribution that results in a
                  forfeiture under subsection (1) above, and the Participant
                  subsequently resumes employment covered under this Plan, the
                  Participant may "buy-back" the forfeited portion of his/her
                  Account(s) by repaying to the Plan the full amount of the
                  Cash-Out Distribution from such Account(s).

                        (i) BUY-BACK OPPORTUNITY. A Participant may buy-back the
                        portion of his/her benefit that is forfeited as a result
                        of a Cash-Out Distribution (or a deemed Cash-Out
                        Distribution) by repaying the amount of such Cash-Out
                        Distribution to the Plan before the earlier of:

                              (A) five (5) years after the first date on which
                              the Participant is subsequently re-employed by the
                              Employer, or

                              (B) the date a Five-Year Forfeiture Break in
                              Service occurs (as defined in Section 5.3(b)).

                              If a Participant receives a deemed Cash-Out
                              Distribution pursuant to subsection (1)(ii) above,
                              and the Participant resumes employment covered
                              under this Plan before the date the Participant
                              incurs a Five-Year Forfeiture Break in Service,
                              the Participant is deemed to have repaid the
                              Cash-Out Distribution immediately upon his/her
                              reemployment.

                              To receive a restoration of the forfeited portion
                              of his/her Employer Contribution Account and/or
                              Employer Matching Contribution Account, a
                              Participant must repay the entire Cash-Out
                              Distribution that was made from the Participant's
                              Employer Contribution Account and Employer
                              Matching Contribution Account, unadjusted for any
                              interest that might have accrued on such amounts
                              after the distribution date. For this purpose, the
                              Cash-Out Distribution is the total value of the
                              Participant's vested Employer Contribution Account
                              and Employer Matching Contribution Account that is
                              distributed at any time following the
                              Participant's termination of employment. If a
                              Participant also received a distribution from
                              other Accounts, the Participant need not repay
                              such amounts to have the forfeited portion of
                              his/her Employer Contribution Account and/or
                              Employer Matching Contribution Account restored.

                        (ii) RESTORATION OF FORFEITED BENEFIT. Upon a
                        Participant's proper repayment of a Cash-Out
                        Distribution in accordance with subsection (i) above,
                        the forfeited portion of the Participant's Employer
                        Contribution Account and Employer Matching Contribution
                        Account (as applicable) will be restored, unadjusted for
                        any gains or losses on such amount. For this purpose, a
                        Participant who received a deemed Cash-Out Distribution
                        is automatically treated as having made a proper
                        repayment and his/her forfeited benefit will be restored
                        in accordance with this subsection (ii) if the
                        Participant returns to employment with the Employer
                        prior to incurring a Five-Year Forfeiture Break in
                        Service. A Participant is not entitled to restoration
                        under this subsection (ii) if the Participant returns to
                        employment after incurring a Five-Year Forfeiture Break
                        in Service.

                        The forfeited portion of the Participant's Account(s)
                        will be restored no later than the end of the Plan Year
                        following the Plan Year in which the Participant repays
                        the Cash-Out Distribution in accordance with subsection
                        (i) above. Although the Plan Administrator may permit a
                        Participant to make a partial repayment of a Cash-Out
                        Distribution, no portion of the Participant's forfeited
                        benefit will be restored until the Participant repays
                        the entire Cash-Out Distribution in accordance with
                        subsection (i) above. If a Participant received a deemed
                        Cash-Out Distribution, the Participant's forfeited
                        benefit will be restored no later than the end of the
                        Plan Year following the Plan Year in which the
                        Participant returns to employment with the Employer.

                        If a Participant's forfeited benefit is required to be
                        restored under this subsection (ii), the restoration of
                        such benefit will occur from the following sources. If
                        the following sources are not sufficient to completely
                        restore the Participant's benefit, the Employer must
                        make an additional contribution to the Plan.

                              (A) Any forfeitures that have not been allocated
                              to Participants' Accounts for the Plan Year in
                              which the Employer is restoring the Participant's
                              benefit in accordance with this subsection (ii).

                              (B) If Participants are not permitted to
                              self-direct investments under the Plan, any Trust
                              earnings which have not been allocated to
                              Participants' Accounts for the Plan Year in which
                              the Employer is restoring the Participant's
                              benefit in accordance with this subsection (ii).

                              (C) If the Employer makes a discretionary
                              contribution to the Plan, it may designate all or
                              any part of such discretionary contribution as a
                              restoration contribution under this subsection
                              (ii).

            (b) FIVE-YEAR FORFEITURE BREAK IN SERVICE. In the case of a
            Participant who has five (5) consecutive one-year Breaks in Service,
            the nonvested portion of the Participant's Account Balance will be
            forfeited as of the end of the Vesting Computation Period in which
            the Participant incurs his/her fifth consecutive Break in Service.
            See Section 4.6(b) for more information on the Five-Year Forfeiture
            Break in Service.

            (c) LOST PARTICIPANT OR BENEFICIARY.

                  (1) INABILITY TO LOCATE PARTICIPANT OR BENEFICIARY. If the
                  Plan Administrator, after a reasonable effort and time, is
                  unable to locate a Participant or a Beneficiary in order to
                  make a distribution otherwise required by the Plan, the
                  distributable amount may be forfeited, as permitted under
                  applicable laws and regulations. In determining what is a
                  reasonable effort and time, the Plan Administrator may follow
                  any applicable guidance provided under statute, regulation, or
                  other IRS or DOL guidance of general applicability.

                  (2) RESTORATION OF FORFEITED AMOUNTS. If, after the
                  distributable amount is forfeited, the Participant or
                  Beneficiary is located, the Plan will restore the forfeited
                  amount (unadjusted for gains or losses) to such Participant or
                  Beneficiary within a reasonable time. The method of restoring
                  a forfeited benefit under subsection (a)(2)(ii) above applies
                  to any restoration required under this subsection (2).

            (d) FORFEITURE OF EMPLOYER MATCHING CONTRIBUTIONS. This subsection
            (d) only applies if the Plan is a 401(k) Plan.

                  (1) CORRECTION OF ACP TEST. If a Participant receives a
                  corrective distribution of Excess Aggregate Contributions to
                  correct the ACP Test, the portion of such corrective
                  distribution which relates to nonvested Employer Matching
                  Contributions, including any allocable income or loss, will be
                  forfeited (as permitted under Section 17.3(d)(1)) in the Plan
                  Year in which the corrective distribution is made from the
                  Plan.

                  (2) EXCESS DEFERRALS, EXCESS CONTRIBUTIONS AND EXCESS
                  AGGREGATE CONTRIBUTIONS. If a Participant receives a
                  distribution of Excess Deferrals, Excess Contributions or
                  Excess Aggregate Contributions, the Employer will forfeit the
                  portion of his/her Employer Matching Contribution Account
                  (whether vested or not) which is attributable to such
                  distributed amounts (except to the extent such amount has been
                  distributed as Excess Contributions or Excess Aggregate
                  Contributions, pursuant to Article 17). A forfeiture of
                  Employer Matching Contributions under this subsection (2)
                  occurs in the Plan Year in which the Participant receives the
                  distribution of Excess Deferrals, Excess Contributions and/or
                  Excess Aggregate Contributions.

5.4   TIMING OF FORFEITURE ALLOCATION. Pursuant to the elections under Part 8 of
      the Agreement, forfeitures are allocated in either the same Plan Year in
      which the forfeitures occur or in the Plan Year following the Plan Year in
      which the forfeitures occur.

5.5   METHOD OF ALLOCATING FORFEITURES. Forfeitures will be allocated in
      accordance with the method chosen by the Employer under Part 8 of the
      Agreement. In no event, however, will a Participant receive an allocation
      of forfeitures arising from his/her own Account. If no method of
      allocation is selected under Part 8 of the Agreement, any forfeitures will
      be used to reduce the Employer's contributions for the Plan Year following
      the Plan Year in which the forfeiture occurs as described under (b) below.

            (a) REALLOCATION OF FORFEITURES. If the Employer elects to
            reallocate forfeitures as additional contributions, the forfeitures
            will be added to other contributions made by the Employer (as
            designated under Part 8 of the Agreement) for the Plan Year
            designated under Part 8, #29 of the Agreement [Part 8, #47 of the
            401(k) Agreement], and such amounts will be allocated to Eligible
            Participants under the allocation method chosen under Part 4 of the
            Agreement with respect to such contributions. Reallocation of
            forfeitures is not available under the target benefit plan
            Agreement.

            (b) REDUCTION OF CONTRIBUTIONS. If the Employer elects under Part 8
            of the Agreement to use forfeitures to reduce its contributions
            under the Plan, the Employer may adjust its contribution deposits in
            any manner, provided the total Employer Contributions made for the
            Plan Year properly take into account the forfeitures that are to be
            used to reduce such contributions for that Plan Year. If the
            contributions are allocated over multiple allocation periods, the
            Employer may reduce its contribution for any allocation periods
            within the Plan Year in which the forfeitures are to be allocated so
            that the total amount allocated for the Plan Year is proper.

26
<PAGE>

            (c) PAYMENT OF PLAN EXPENSES. If the Employer elects under Part 8,
            #31 of the Agreement [Part 8, #49 of the 401(k) Agreement],
            forfeitures will first be used to pay Plan expenses for the Plan
            Year in which the forfeitures would otherwise be allocated. This
            subsection (c) applies only if the Plan otherwise would pay such
            expenses as authorized under Section 11.4. If any forfeitures remain
            after the payment of Plan expenses under this subsection, the
            remaining forfeitures will be allocated as selected under Part 8 of
            the Agreement.

ARTICLE 6

SPECIAL SERVICE CREDIT PROVISIONS

This Article contains special service crediting rules that apply for purposes of
determining an Employee's eligibility to participate and the vested percentage
in his/her Account Balance under the Plan. This Article 6 and Part 7 of the
Agreement permit the Employer to override the general service crediting rules
under Articles 1 and 4 with respect to eligibility and vesting and to apply
special service crediting rules, such as the Equivalency Method and the Elapsed
Time Method for crediting service. Section 6.7 of this Article and Part 13, #53
of the Agreement [Part 13, #71 of the 401(k) Agreement] contain special rules
for crediting service with Predecessor Employers.

6.1   YEAR OF SERVICE -- ELIGIBILITY. Section 1.4(b) defines a Year of Service
      for eligibility purposes. Generally, an Employee earns a Year of Service
      for eligibility purposes upon the completion of 1,000 Hours of Service
      during an Eligibility Computation Period. For this purpose, Hours of
      Service are calculated using the Actual Hours Crediting Method. Part 7,
      #23 of the Agreement [Part 7, #41 of the 401(k) Agreement] permits the
      Employer to modify these default provisions for determining a Year of
      Service for eligibility purposes.

            (a) SELECTION OF HOURS OF SERVICE. The Employer may elect to modify
            the requirement that an Employee complete 1,000 Hours of Service
            during an Eligibility Computation Period to earn a Year of Service.
            Under Part 7, #23.a. of the Agreement [Part 7, #41.a. of the 401(k)
            Agreement], the Employer may designate a specific number of Hours of
            Service (which cannot exceed 1,000) that an Employee must complete
            during the Eligibility Computation Period to earn a Year of Service.
            Any Hours of Service designated in accordance with this subsection
            (a) will be determined using the Actual Hours Crediting Method,
            unless the Employer elects to use the Equivalency Method under Part
            7, #23.b. of the Agreement [Part 7, #41.b. of the 401(k) Agreement].

            (b) USE OF EQUIVALENCY METHOD. The Employer may elect under Part 7,
            #23.b. of the Agreement [Part 7, #41.b. of the 401(k) Agreement] to
            use the Equivalency Method (as defined in Section 6.5(a)) instead of
            the Actual Hours Crediting Method in determining whether an Employee
            has completed the required Hours of Service to earn a Year of
            Service.

            (c) USE OF ELAPSED TIME METHOD. The Employer may elect under Part 7,
            #23.c. of the Agreement [Part 7, #41.c. of the 401(k) Agreement] to
            use the Elapsed Time Method (as defined in Section 6.5(b)) instead
            of counting Hours of Service in applying the eligibility conditions
            under Article 1. The Elapsed Time Method may not be selected if the
            Employer elects to apply a designated Hours of Service requirement
            under Part 7, #23.a. of the Agreement [Part 7, #41.a. of the 401(k)
            Agreement].

6.2   ELIGIBILITY COMPUTATION PERIOD. Section 1.4(c) defines the Eligibility
      Computation Period used to determine whether an Employee has earned a Year
      of Service for eligibility purposes. Generally, if one Year of Service is
      required for eligibility, the Eligibility Computation Period is determined
      using the Shift-to-Plan-Year Method (as defined in Section 1.4(c)(1)).
      Part 7, #24 of the Agreement [Part 7, #42 of the 401(k) Agreement] permits
      the Employer to use the Anniversary Year Method (as defined in Section
      1.4(c)(2)) for determining Eligibility Computation Periods under the Plan.
      If the Employer selects two Years of Service eligibility condition (under
      Part 1, #5.e. of the Agreement), the Anniversary Year Method applies,
      unless the Employer elects to use the Shift-to-Plan-Year Method. In the
      case of a 401(k) plan in which a two Years of Service eligibility
      condition is used for either Employer Matching Contributions or Employer
      Nonelective Contributions, the method used to determine Eligibility
      Computation Periods for the two Years of Service condition also will apply
      to any one Year of Service eligibility condition used with respect to any
      other contributions.

6.3   YEAR OF SERVICE -- VESTING. Section 4.5 defines a Year of Service for
      vesting purposes. Generally, an Employee earns a Year of Service for
      vesting purposes upon the completion of 1,000 Hours of Service during a
      Vesting Computation Period. For this purpose, Hours of Service are
      calculated using the Actual Hours Crediting Method. Part 7, #25 of the
      Agreement [Part 7, #43 of the 401(k) Agreement] permits the Employer to
      modify these default provisions for determining a Year of Service for
      vesting purposes.

            (a) SELECTION OF HOURS OF SERVICE. The Employer may elect to modify
            the requirement that an Employee complete 1,000 Hours of Service
            during a Vesting Computation Period to earn a Year of Service. Under
            Part 7, #25.a. of the Agreement [Part 7, #43.a. of the 401(k)
            Agreement], the Employer may designate a specific number of Hours of
            Service (which cannot exceed 1,000) that an Employee must complete
            during the Vesting Computation Period to earn a Year of Service. Any
            Hours of Service designated in accordance with this subsection (a)
            will be determined using the Actual Hours Crediting Method, unless
            the Employer elects to use the Equivalency Method under Part 7,
            #25.b. of the Agreement [Part 7, #43.b. of the 401(k) Agreement].

            (b) EQUIVALENCY METHOD. The Employer may elect under Part 7, #25.b.
            of the Agreement [Part 7, #43.b. of the 401(k) Agreement] to use the
            Equivalency Method (as defined in Section 6.5(a)) instead of the
            Actual Hours Crediting Method in determining whether an Employee has
            completed the required Hours of Service to earn a Year of Service.

            (c) ELAPSED TIME METHOD. The Employer may elect under Part 7, #25.c.
            of the Agreement [Part 7, #43.c. of the 401(k) Agreement] to use the
            Elapsed Time Method (as defined in Section 6.5(b)) instead of
            counting Hours of Service in applying the vesting provisions under
            Article 4. The Elapsed Time Method may not be selected if the
            Employer elects to apply a designated Hours of Service requirement
            under Part 7, #25.a. of the Agreement [Part 7, #43.a. of the 401(k)
            Agreement].

6.4   VESTING COMPUTATION PERIOD. Section 4.4 defines the Vesting Computation
      Period used to determine whether an Employee has earned a Year of Service
      for vesting purposes. Generally, the Vesting Computation Period is the
      Plan Year. Part 7, #26 of the Agreement [Part 7, #44 of the 401(k)
      Agreement] permits the Employer to elect to use Anniversary Years (see
      Section 4.4(a)) or, under the Nonstandardized Agreement, any other
      12-consecutive month period as the Vesting Computation Period.

6.5   DEFINITIONS.

            (a) EQUIVALENCY METHOD. Under the Equivalency Method, an Employee is
            credited with 190 Hours of Service for each calendar month during
            the Eligibility Computation Period or Vesting Computation Period, as
            applicable, for which the Employee completes at least one Hour of
            Service. Instead of applying the Equivalency Method on the basis of
            months worked, the Employer may elect to apply different
            equivalencies under Part 7, #28 of the Agreement [Part 7, #46 of the
            401(k) Agreement]. The Employer may credit Employees with 10 Hours
            of Service for each day worked, 45 Hours of Service for each week
            worked, or 95 Hours of Service for each semi-monthly payroll period
            worked during the Eligibility Computation Period or Vesting
            Computation Period, as applicable. For this purpose, an Employee
            will receive credit for the appropriate Hours of Service if the
            Employer completes at least one Hour of Service during the
            applicable period.

            (b) ELAPSED TIME METHOD. Under the Elapsed Time Method, an Employee
            receives credit for the aggregate of all periods of service
            commencing with the Employee's Employment Commencement Date (or
            Reemployment Commencement Date) and ending on the date the Employee
            begins a Period of Severance (as defined in subsection (2) below)
            which lasts at least 12 consecutive months. In calculating an
            Employee's aggregate period of service, an Employee receives credit
            for any Period of Severance that lasts less than 12 consecutive
            months. If an Employee's aggregate period of service includes
            fractional years, such fractional years are expressed as days.

                  (1) YEAR OF SERVICE. For purposes of determining whether an
                  Employee has earned a Year of Service under the Elapsed Time
                  Method, an Employee is credited with a Year of Service for
                  each 12-month period of service the Employee completes under
                  the above paragraph, whether or not such period of service is
                  consecutive.

                  (2) PERIOD OF SEVERANCE. For purposes of applying the Elapsed
                  Time Method, a Period of Severance is any continuous period of
                  time during which the Employee is not employed by the
                  Employer. A Period of Severance begins on the date the
                  Employee retires, quits or is discharged, or if earlier, the
                  12-month anniversary of the date on which the Employee is
                  first absent from service for a reason other than retirement,
                  quit or discharge.

                  In the case of an Employee who is absent from work for
                  maternity or paternity reasons, the 12-consecutive month
                  period beginning on the first anniversary of the first date of
                  such absence shall not constitute a Period of Severance. For
                  purposes of this paragraph, an absence from work for maternity
                  or paternity reasons means an absence (i) by reason of the
                  pregnancy of the Employee, (ii) by reason of the birth of a
                  child of the Employee, (iii) by reason of the placement of a
                  child with the Employee in connection with the adoption of
                  such child by the Employee, or (iv) for purposes of caring for
                  a child of the Employee for a period beginning immediately
                  following the birth or placement of such child.

                  (3) BREAK IN SERVICE RULES. The Break in Service rules
                  described in Sections 1.6 and 4.6 also apply under the Elapsed
                  Time Method. For purposes of applying the Break in Service
                  rules under the Elapsed Time Method, a Break in Service is any
                  Period of Severance of at least 12 consecutive months.

6.6   SWITCHING CREDITING METHODS. The following rules apply if the service
      crediting method is changed in a manner described below.

            (a) SHIFT FROM CREDITING HOURS OF SERVICE TO ELAPSED TIME METHOD. If
            the service crediting method under the Plan is changed from a method
            that uses Hours of Service to a method using Elapsed Time, each
            Employee's period of service under the Elapsed Time Method is the
            sum of the amounts under subsections (1) and (2) below.

                                                                              27
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                  (1) The number of Years of Service credited under the Hours of
                  Service method for the period ending immediately before the
                  computation period during which the change to the Elapsed Time
                  Method occurs.

                  (2) For the computation period in which the change occurs, the
                  Plan Administrator will determine the greater of: (i) the
                  period of service that would be credited under the Elapsed
                  Time Method for the Employee's service from the first day of
                  that computation period through the date of the change, or
                  (ii) the service that would be taken into account under the
                  Hours of Service method for that computation period through
                  the date of the change. If (i) is greater, then Years of
                  Service are credited under the Elapsed Time Method beginning
                  with the first day of the computation period during which the
                  change to the Elapsed Time Method occurs. If (ii) is greater,
                  then Years of Service are credited under the Hours of Service
                  method for the computation period during which the change to
                  the Elapsed Time Method occurs and under the Elapsed Time
                  Method beginning with the first day of the computation period
                  that follows the computation period in which the change
                  occurs. If the change occurs as of the first day of a
                  computation period, treat subsection (1) as applicable for
                  purposes of applying the rule in this paragraph.

            (b) SHIFT FROM ELAPSED TIME METHOD TO AN HOURS OF SERVICE METHOD. If
            the service crediting method changes from the Elapsed Time Method to
            an Hours of Service method, each Employee's Years of Service under
            the Hours of Service method is the sum of the amounts under
            subsections (1) and (2) below.

                  (1) The number of Years of Service credited under the Elapsed
                  Time Method as of the date of the change.

                  (2) For the computation period in which the change to the
                  Hours of Service method occurs, the portion of that
                  computation period in which the Elapsed Time Method was in
                  effect is converted into an equivalent number of Hours of
                  Service, using the Equivalency Method described in Section
                  6.5(a). For the remainder of the computation period, actual
                  Hours of Service are counted, unless the Equivalency Method
                  has been elected in Part 7 of the Agreement. The Hours of
                  Service deemed credited for the portion of the computation
                  period in which the Elapsed Time Method was in effect are
                  added to the actual Hours of Service credited for the
                  remaining portion of the computation period to determine if
                  the Employee has a Year of Service for that computation
                  period. If the change to the Hours of Service method occurs as
                  of the first day of a computation period, then the
                  determination as to whether an Employee has completed a Year
                  of Service for the first computation period that the change is
                  in effect is based solely on the Hours of Service method.

6.7   SERVICE WITH PREDECESSOR EMPLOYERS. If the Employer maintains the plan of
      a Predecessor Employer, any service with such Predecessor Employer is
      treated as service with the Employer for purposes of applying the
      provisions of this Plan. If the Employer maintains the Plan of a
      Predecessor Employer, the Employer may complete Part 13, #53 of the
      Agreement [Part 13, #71 of the 401(k) Agreement] to identify the
      Predecessor Employer and to specify that service with such Predecessor
      Employer will be credited for all purposes under the Plan. The failure to
      complete Part 13, #53 of the Agreement [Part 13, #71 of the 401(k)
      Agreement] with respect to service of a Predecessor Employer where the
      Employer is maintaining a Plan of such Predecessor Employer will not
      override the requirement that such predecessor service be counted for all
      purposes under the Plan.

      If the Employer does not maintain the plan of a Predecessor Employer,
      service with such Predecessor Employer does not count under this Plan,
      unless the Employer specifically designates under Part 13, #53 of the
      Agreement [Part 13, #71 of the 401(k) Agreement] to include service with
      such Predecessor Employer. If the Employer elects to credit service with a
      Predecessor Employer under this paragraph, the Employer must designate the
      purpose for which it is crediting Predecessor Employer service. If the
      Employer will treat service with multiple Predecessor Employers
      differently, the Employer should complete an additional election for each
      Predecessor Employer for which service is being credited differently. If
      the Employer is not crediting service with any Predecessor Employers, Part
      13, #53 of the Agreement [Part 13, #71 of the 401(k) Agreement] need not
      be completed.

ARTICLE 7

LIMITATION ON PARTICIPANT ALLOCATIONS

This Article provides limitations on the amount a Participant may receive as an
allocation under the Plan for a Limitation Year. The limitation on allocations
(referred to herein as the Annual Additions Limitation) applies in the aggregate
to all plans maintained by the Employer. Part 13, #54.c. of the Agreement [Part
13, #72.c. of the 401(k) Agreement] permits the Employer to specify how the Plan
will comply with the Annual Additions Limitation where the Employer maintains a
plan (or plans) in addition to this Plan.

7.1   ANNUAL ADDITIONS LIMITATION -- NO OTHER PLAN PARTICIPATION.

            (a) ANNUAL ADDITIONS LIMITATION. If the Participant does not
            participate in, and has never participated in another qualified
            retirement plan, a welfare benefit fund (as defined under Code
            Section 419(e)), an individual medical account (as defined under
            Code Section 415(l)(2)), or a SEP (as defined under Code Section
            408(k)) maintained by the Employer, then the amount of Annual
            Additions which may be credited to the Participant's Account for any
            Limitation Year will not exceed the lesser of the Maximum
            Permissible Amount or any other limitation contained in this Plan.

            Generally, if an Employer Contribution that would otherwise be
            contributed or allocated to a Participant's Account will cause that
            Participant's Annual Additions for the Limitation Year to exceed the
            Maximum Permissible Amount, the amount to be contributed or
            allocated to such Participant will be reduced so that the Annual
            Additions allocated to such Participant's Account for the Limitation
            Year will equal the Maximum Permissible Amount. However, if a
            contribution or allocation to a Participant's Account will exceed
            the Maximum Permissible Amount due to a correctable event described
            in subsection (c) below, the Excess Amount may be contributed or
            allocated to such Participant and corrected in accordance with the
            correction procedures outlined in subsection (c).

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

            As soon as administratively feasible after the end of the Limitation
            Year, the Employer will determine the Maximum Permissible Amount for
            the Limitation Year on the basis of the Participant's actual Total
            Compensation for the Limitation Year.

            (c) DISPOSITION OF EXCESS AMOUNT. If, as a result of the use of
            estimated Total Compensation, the allocation of forfeitures, a
            reasonable error in determining the amount of Section 401(k)
            Deferrals that may be made under this Article 7, or other reasonable
            error in applying the Annual Additions Limitation, an Excess Amount
            arises, the excess will be disposed of as follows:

                  (1) Any Employee After-Tax Contributions (plus attributable
                  earnings), to the extent such contributions would reduce the
                  Excess Amount, will be returned to the Participant. The
                  Employer may elect not to apply this subsection (1) if the ACP
                  Test (as defined in Section 17.3) has already been performed
                  and the distribution of Employee After-Tax Contributions to
                  correct the Excess Amount will cause the ACP Test to fail or
                  will change the amount of corrective distributions required
                  under Section 17.3(d)(1) of this BPD.

                  If Employer Matching Contributions were allocated with respect
                  to Employee After-Tax Contributions for the Limitation Year,
                  the Employee After-Tax Contributions and Employer Matching
                  Contributions will be corrected together. Employee After-Tax
                  Contributions will be distributed under this subsection (1)
                  only to the extent the Employee After-Tax Contributions, plus
                  the Employer Matching Contributions allocated with respect to
                  such Employee After-Tax Contributions, reduce the Excess
                  Amount. Thus, after correction under this subsection (1), each
                  Participant should have the same level of Employer Matching
                  Contribution with respect to the remaining Employee After-Tax
                  Contributions as provided under Part 4B of the Agreement. Any
                  Employer Matching Contributions identified under this
                  subsection (1) will be treated as an Excess Amount correctable
                  under subsections (3) and (4) below. If Employer Matching
                  Contributions are allocated to both Employee After-Tax
                  Contributions and to Section 401(k) Deferrals, this subsection
                  (1) is applied by treating Employer Matching Contributions as
                  allocated first to Section 401(k) Deferrals.

                  (2) If, after the application of subsection (1), an Excess
                  Amount still exists, any Section 401(k) Deferrals (plus
                  attributable earnings), to the extent such deferrals would
                  reduce the Excess Amount, will be distributed to the
                  Participant. The Employer may elect not to apply this
                  subsection (2) if the ADP Test (as defined in Section 17.2)
                  has already been performed and the distribution of Section
                  401(k) Deferrals to correct the Excess Amount will cause the
                  ADP Test to fail or will change the amount of corrective
                  distributions required under Section 17.2(d)(1) of this BPD.

                  If Employer Matching Contributions were allocated with respect
                  to Section 401(k) Deferrals for the Limitation Year, the
                  Section 401(k) Deferrals and Employer Matching Contributions
                  will be corrected together. Section 401(k) Deferrals will be
                  distributed under this subsection (2) only to the extent the
                  Section 401(k) Deferrals, plus Employer Matching Contributions
                  allocated with respect to such Section 401(k) Deferrals,
                  reduce the Excess Amount. Thus, after correction under this
                  subsection (2), each Participant should have the same level of
                  Employer Matching Contribution with respect to

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<PAGE>

                  the remaining Section 401(k) Deferrals as provided under Part
                  4B of the Agreement. Any Employer Matching Contributions
                  identified under this subsection (2) will be treated as an
                  Excess Amount correctable under subsection (3) or (4) below.

                  (3) If, after the application of subsection (2), an Excess
                  Amount still exists, the Excess Amount is allocated to a
                  suspense account and is used in the next Limitation Year (and
                  succeeding Limitation Years, if necessary) to reduce Employer
                  Contributions for all Participants under the Plan. The Excess
                  Amounts are treated as Annual Additions for the Limitation
                  Year in which such amounts are allocated from the suspense
                  account.

                  (4) If a suspense account is in existence at any time during a
                  Limitation Year pursuant to this Article 7, such suspense
                  account will not participate in the allocation of investment
                  gains and losses, unless otherwise provided in uniform
                  valuation procedures established by the Plan Administrator. If
                  a suspense account is in existence at any time during a
                  particular Limitation Year, all amounts in the suspense
                  account must be allocated to Participants' Accounts before the
                  Employer makes any Employer Contributions, or any Employee
                  After-Tax Contributions are made, for that Limitation Year.

7.2   ANNUAL ADDITIONS LIMITATION -- PARTICIPATION IN ANOTHER PLAN.

            (a) IN GENERAL. This Section 7.2 applies if, in addition to this
            Plan, the Participant receives an Annual Addition during any
            Limitation Year from another Defined Contribution Plan, a welfare
            benefit fund (as defined under Code Section 419(e)), an individual
            medical account (as defined under Code Section 415(l)(2)) or a SEP
            (as defined under Code Section 408(k)) maintained by the Employer.
            If the Employer maintains, or at any time maintained, a Defined
            Benefit Plan (other than a Paired Plan) covering any Participant in
            this Plan, see Section 7.5.

            (b) THIS PLAN'S ANNUAL ADDITION LIMITATION. The Annual Additions
            that may be credited to a Participant's Account under this Plan for
            any Limitation Year will not exceed the Maximum Permissible Amount
            reduced by the Annual Additions credited to a Participant's Account
            under any other Defined Contribution Plan, welfare benefit fund,
            individual medical account or SEP maintained by the Employer for the
            same Limitation Year.

            (c) ANNUAL ADDITIONS REDUCTION. If the Annual Additions with respect
            to the Participant under any other Defined Contribution Plan,
            welfare benefit fund, individual medical account or SEP maintained
            by the Employer are less than the Maximum Permissible Amount and the
            Annual Additions that would otherwise be contributed or allocated to
            the Participant's Account under this Plan would exceed the Annual
            Additions Limitation for the Limitation Year, the amount contributed
            or allocated will be reduced so that the Annual Additions under all
            such Plans and funds for the Limitation Year will equal the Maximum
            Permissible Amount. However, if a contribution or allocation to a
            Participant's Account will exceed the Maximum Permissible Amount due
            to a correctable event described in Section 7.1(c), the Excess
            Amount may be contributed or allocated to such Participant and
            corrected in accordance with the correction procedures outlined in
            Section 7.1(c).

            (d) NO ANNUAL ADDITIONS PERMITTED. If the Annual Additions with
            respect to the Participant under such other Defined Contribution
            Plan(s), welfare benefit fund(s), individual medical account(s), or
            SEP(s) in the aggregate are equal to or greater than the Maximum
            Permissible Amount, no amount will be contributed or allocated to
            the Participant's Account under this Plan for the Limitation Year.
            However, if a contribution or allocation to a Participant's Account
            will exceed the Maximum Permissible Amount due to a correctable
            event described in Section 7.1(c), the Excess Amount may be
            contributed or allocated to such Participant and corrected in
            accordance with the correction procedures outlined in Section
            7.1(c).

            (e) USING ESTIMATED TOTAL COMPENSATION. Prior to determining the
            Participant's actual Total Compensation for the Limitation Year, the
            Employer may determine the Maximum Permissible Amount for a
            Participant in the manner described in Section 7.1(b). As soon as
            administratively feasible after the end of the Limitation Year, the
            Maximum Permissible Amount for the Limitation Year will be
            determined on the basis of the Participant's actual Total
            Compensation for the Limitation Year.

            (f) EXCESS AMOUNTS. If, as a result of the use of estimated Total
            Compensation, an allocation of forfeitures, a reasonable error in
            determining the amount of Section 401(k) Deferrals that may be made
            under this Article 7, or other reasonable error in applying the
            Annual Additions Limitation, a Participant's Annual Additions under
            this Plan and such other plans or funds would result in an Excess
            Amount for a Limitation Year, the Excess Amount will be deemed to
            consist of the Annual Additions last allocated, except that Annual
            Additions attributable to a SEP will be deemed to have been
            allocated first, followed by Annual Additions to a welfare benefit
            fund or individual medical account, regardless of the actual
            allocation date.

                  (1) SAME ALLOCATION DATE. If an Excess Amount is allocated to
                  a Participant on an allocation date of this Plan that
                  coincides with an allocation date of another plan, such Excess
                  Amount will be attributed to the following types of plan(s) in
                  the order listed, until the entire Excess Amount is allocated.

                        (i) First, to any 401(k) plan(s) maintained by the
                        Employer.

                        (ii) Then, to any profit sharing plan(s) maintained by
                        the Employer.

                        (iii) Then, to any money purchase plan(s) maintained by
                        the Employer.

                        (iv) Finally, to any target benefit plan(s) maintained
                        by the Employer.

                        If an amount is allocated to the same type of Plan on
                        the same allocation date, the Excess Amount will be
                        allocated to each plan in accordance with the pro rata
                        allocation method outlined in the following paragraph.

                  (2) ALTERNATIVE METHODS. The Employer may elect under Part 13,
                  #54.c. of the Agreement [Part 13, #72.c. of the 401(k)
                  Agreement] to modify the default rules under this subsection
                  (f). For example, the Employer may elect to attribute any
                  Excess Amount which is allocated on the same date to this Plan
                  and to another plan maintained by the Employer by designating
                  the specific plan to which the Excess Amount is allocated or
                  by using a pro rata allocation method. Under the pro rata
                  allocation method, the Excess Amount attributed to this Plan
                  is the product of:

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

                        (ii) the ratio of (A) the Annual Additions allocated to
                        the Participant for the Limitation Year as of such date
                        under this Plan to (B) the total Annual Additions
                        allocated to the Participant for the Limitation Year as
                        of such date under this and all other Defined
                        Contribution Plans.

            (g) DISPOSITION OF EXCESS AMOUNTS. Any Excess Amount attributed to
            this Plan will be disposed in the manner described in Section
            7.1(c).

7.3   MODIFICATION OF CORRECTION PROCEDURES. The Employer may elect under Part
      13, #51.c. of the Agreement [Part 13, #69.c. of the 401(k) Agreement] to
      modify any of the corrective provisions under Section 7.1 of this BPD. The
      provisions in Section 7.2 may be modified under Part 13, #54.c. of the
      Agreement [Part 13, #72.c. of the 401(k) Agreement].

7.4   DEFINITIONS RELATING TO THE ANNUAL ADDITIONS LIMITATION.

            (a) ANNUAL ADDITIONS: The sum of the following amounts credited to a
            Participant's Account for the Limitation Year:

                  (1) Employer Contributions, including Section 401(k)
                  Deferrals;

                  (2) Employee After-Tax Contributions;

                  (3) forfeitures;

                  (4) amounts allocated to an individual medical account (as
                  defined in Code Section 415(l)(2)), which is part of a pension
                  or annuity plan maintained by the Employer, are treated as
                  Annual Additions to a Defined Contribution Plan. Also, amounts
                  derived from contributions paid or accrued after December 31,
                  1985, in taxable years ending after such date, which are
                  attributable to post-retirement medical benefits allocated to
                  the separate account of a key employee (as defined in Code
                  Section 419A(d)(3)) under a welfare benefit fund (as defined
                  in Code Section 419(e)) maintained by the Employer are treated
                  as Annual Additions to a Defined Contribution Plan; and

                  (5) allocations under a SEP (as defined in Code Section
                  408(k)).

                  For this purpose, any Excess Amount applied under Sections
                  7.1(c) or 7.2(f) in the Limitation Year to reduce Employer
                  Contributions will be considered Annual Additions for such
                  Limitation Year.

                  An Annual Addition is credited to a Participant's Account for
                  a particular Limitation Year if such amount is allocated to
                  the Participant's Account as of any date within that
                  Limitation Year. An Annual Addition will not be deemed
                  credited to a Participant's Account for a particular
                  Limitation Year unless such amount is actually contributed to
                  the Plan no later than 30 days after the time prescribed by
                  law for filing the Employer's income tax return (including
                  extensions) for the taxable year with or within which the
                  Limitation Year ends. In the case of Employee After-Tax
                  Contributions, such amount shall not be deemed credited to a
                  Participant's Account for a particular Limitation Year unless
                  the contributions are actually contributed to the Plan no
                  later than 30 days after the close of that Limitation Year.

            (b) DEFINED CONTRIBUTION DOLLAR LIMITATION: $30,000, as adjusted
            under Code Section 415(d).

            (c) EMPLOYER. For purposes of this Article 7, Employer shall mean
            the Employer that adopts this Plan, and all members of a controlled
            group of corporations (as defined in Section 414(b) of the Code as
            modified by Section 415(h)), all commonly controlled trades or
            businesses (as defined in Section 414(c) of the Code as modified by
            Section 415(h)) or affiliated service groups (as defined in Section
            414(m)) of which the adopting Employer is a part, and any other
            entity required to be aggregated with the Employer pursuant to
            regulations under Section 414(o) of the Code.

                                                                              29
<PAGE>

            (d) EXCESS AMOUNT. The excess of the Participant's Annual Additions
            for the Limitation Year over the Maximum Permissible Amount.

            (e) LIMITATION YEAR. The Plan Year, unless the Employer elects
            another 12-consecutive month period under Part 13, #51.a. of the
            Agreement [Part 13, #69.a. of the 401(k) Agreement]. All qualified
            retirement plans under Code Section 401(a) maintained by the
            Employer must use the same Limitation Year. If the Limitation Year
            is amended to a different 12-consecutive month period, the new
            Limitation Year must begin on a date within the Limitation Year in
            which the amendment is made. If the Plan has an initial Plan Year
            that is less than 12 months, the Limitation Year for such first Plan
            Year is the 12-month period ending on the last day of that Plan
            Year, unless otherwise specified in Part 13, #51.c. of the Agreement
            [Part 13, #69.c. of the 401(k) Agreement].

            (f) MAXIMUM PERMISSIBLE AMOUNT. The maximum Annual Additions that
            may be contributed or allocated to a Participant's Account under the
            Plan for any Limitation Year shall not exceed the lesser of:

                  (1) the Defined Contribution Dollar Limitation, or

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

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

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

<TABLE>
<CAPTION>
                        NUMBER OF MONTHS IN THE SHORT LIMITATION YEAR
                        ---------------------------------------------
<S>                     <C>
                                                 12
</TABLE>

                  If a short Limitation Year is created because the Plan has an
                  initial Plan Year that is less than 12 months, no proration of
                  the Defined Contribution Dollar Limitation is required, unless
                  provided otherwise under Part 13, #51.c. of the Agreement
                  [Part 13, #69.c. of the 401(k) Agreement]. (See subsection (e)
                  above for the rule allowing the use of a full 12-month
                  Limitation Year for the first year of the Plan, thereby
                  avoiding the need to prorate the Defined Contribution Dollar
                  Limitation.)

            (g) TOTAL COMPENSATION. The amount of compensation as defined under
            Section 22.197, subject to the Employer's election under Part 3, #9
            of the Agreement.

                  (1) SELF-EMPLOYED INDIVIDUALS. For a Self-Employed Individual,
                  Total Compensation is such individual's Earned Income.

                  (2) TOTAL COMPENSATION ACTUALLY PAID OR MADE AVAILABLE. For
                  purposes of applying the limitations of this Article 7, Total
                  Compensation for a Limitation Year is the Total Compensation
                  actually paid or made available to an Employee during such
                  Limitation Year. However, the Employer may include in Total
                  Compensation for a Limitation Year amounts earned but not paid
                  in the Limitation Year because of the timing of pay periods
                  and pay days, but only if these amounts are paid during the
                  first few weeks of the next Limitation Year, such amounts are
                  included on a uniform and consistent basis with respect to all
                  similarly-situated Employees, and no amounts are included in
                  Total Compensation in more than one Limitation Year. The
                  Employer need not make any formal election to include accrued
                  Total Compensation described in the preceding sentence.

                  (3) DISABLED PARTICIPANTS. Total Compensation does not include
                  any imputed compensation for the period a Participant is
                  Disabled. However, the Employer may elect under Part 13,
                  #51.b. of the Agreement [Part 13, #69.b. of the 401(k)
                  Agreement], to include under the definition of Total
                  Compensation, the amount a terminated Participant who is
                  permanently and totally Disabled (as defined in Section 22.53)
                  would have received for the Limitation Year if the Participant
                  had been paid at the rate of Total Compensation paid
                  immediately before becoming permanently and totally Disabled.
                  If the Employer elects under Part 13, #51.b. of the Agreement
                  [Part 13, #69.b. of the 401(k) Agreement] to include imputed
                  compensation for a Disabled Participant, a Disabled
                  Participant will receive an allocation of any Employer
                  Contribution the Employer makes to the Plan based on the
                  Employee's imputed compensation for the Plan Year. Any
                  Employer Contributions made to a Disabled Participant under
                  this subsection (3) are fully vested when made. For Limitation
                  Years beginning before January 1, 1997, imputed compensation
                  for a Disabled Participant may be taken into account only if
                  the Participant is not a Highly Compensated Employee for such
                  Plan Year.

                  (4) SPECIAL RULE FOR LIMITATION YEARS BEGINNING BEFORE JANUARY
                  1, 1998. For Limitation Years beginning before January 1,
                  1998, for purposes of applying the limitations of this Article
                  7 and for determining the minimum top-heavy contribution
                  required under Section 16.2(a), Total Compensation paid or
                  made available during such Limitation Year shall NOT include
                  any Elective Deferrals, or any amount which is contributed or
                  deferred by the Employer at the election of the Employee and
                  which is not includible in the gross income of the Employee by
                  reason of Code Section 125 or Section 457.

7.5   PARTICIPATION IN A DEFINED BENEFIT PLAN. If the Employer maintains, or at
      any time maintained, a Defined Benefit Plan (other than a Paired Plan)
      covering any Participant in this Plan, the sum of the Participant's
      Defined Benefit Plan Fraction and Defined Contribution Plan Fraction will
      not exceed 1.0 in any Limitation Year. If the sum of the Defined Benefit
      Plan Fraction and the Defined Contribution Plan Fraction exceeds 1.0 in
      any Limitation Year, the Plan will satisfy the 1.0 limitation by reducing
      a Participant's Projected Annual Benefit under the Defined Benefit Plan.

            (a) REPEAL OF RULE. The limitations under this Section 7.5 do not
            apply for Limitation Years beginning on or after January 1, 2000.
            However, the Employer may have continued to apply rules consistent
            with this Section 7.5 for Plan Years beginning after December 31,
            1999 and before the Employer first adopted a plan to comply with the
            GUST Legislation. If the Employer is adopting this Plan as a
            restatement of a prior plan to comply with the GUST Legislation, the
            provisions of the prior plan control for purposes of applying the
            combined limitation rules under Code Section 415(e) for Limitation
            Years beginning before the Effective Date of this Plan. For
            Limitation Years beginning on or after the Effective Date of this
            Plan, the provisions of this Section 7.5 apply. If for any
            Limitation Year beginning prior to the date this Plan is adopted as
            a GUST restatement, the Employer did not comply in operation with
            the provisions under this Section 7.5 or the provisions of the prior
            plan, as applicable, the Employer may document under Appendix B-4 of
            the Agreement how the Plan was operated to comply with the combined
            limitation rules under Code Section 415(e).

            (b) SPECIAL DEFINITIONS RELATING TO SECTION 7.5.

                  (1) DEFINED BENEFIT PLAN FRACTION. A fraction, the numerator
                  of which is the sum of the Participant's Projected Annual
                  Benefit under all the Defined Benefit Plans (whether or not
                  terminated) maintained by the Employer, and the denominator of
                  which is the lesser of 125 percent of the dollar limitation
                  determined for the Limitation Year under Code Sections 415(b)
                  and (d) or 140 percent of the Participant's Highest Average
                  Compensation, including any adjustments under Code Section
                  415(b).

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

                  If the Plan is a Top-Heavy Plan for any Plan Year, 100% will
                  be substituted for 125% in the prior paragraph, unless in Part
                  13, #54.b. of the Agreement [Part 13, #72.b. of the 401(k)
                  Agreement], the Employer provides an extra minimum top-heavy
                  allocation or benefit in accordance with Code Section 416(h)
                  and the regulations thereunder. In any event, if the Top-Heavy
                  Ratio exceeds 90%, then 100% will always be substituted for
                  125% in the prior paragraph.

                  (2) DEFINED CONTRIBUTION PLAN FRACTION. A fraction, the
                  numerator of which is the sum of the Annual Additions to the
                  Participant's Account under all the Defined Contribution Plans
                  (whether or not terminated) maintained by the Employer for the
                  current and all prior Limitation Years (including the Annual
                  Additions attributable to the Participant's Employee After-Tax
                  Contributions to all Defined Benefit Plans, whether or not
                  terminated, maintained by the Employer, and the Annual
                  Additions attributable to all welfare benefit funds (as
                  defined under Code Section 419(e)), individual medical
                  accounts (as defined under Code Section 415(l)(2)), and SEPs
                  (as defined under Code Section 408(k)) maintained by the
                  Employer, and the denominator of which is the sum of the
                  maximum aggregate amount for the current and all prior
                  Limitation Years during which the Participant performed
                  service with the Employer (regardless of whether a Defined
                  Contribution Plan was maintained by the Employer during such
                  years). The maximum aggregate amount in any Limitation Year is
                  the lesser of: (i) 125 percent of the Defined Contribution
                  Dollar Limitation in effect under Code Section 415(c)(l)(a)
                  (as determined under Code Sections 415(b) and (d)) for such
                  Limitation Year or (ii) 35 percent of the Participant's Total
                  Compensation for such Limitation Year.

                  If the Plan is a Top-Heavy Plan for any Plan Year, 100% will
                  be substituted for 125% unless in Part 13, #54.b. of the
                  Agreement [Part 13, #72.b. of the 401(k) Agreement], the
                  Employer provides an extra minimum top-heavy allocation or
                  benefit in accordance with Code Section 416(h) and the
                  regulations thereunder. In any event, if the Top-Heavy Ratio
                  exceeds 90%, then 100% will always be substituted for 125%.

30
<PAGE>

                  If the Employee was a Participant as of the end of the first
                  day of the first Limitation Year beginning after December 31,
                  1986, in one or more Defined Contribution Plans maintained by
                  the Employer which were in existence on May 6, 1986, the
                  numerator of this fraction will be adjusted if the sum of this
                  fraction and the Defined Benefit Plan Fraction would otherwise
                  exceed 1.0 under the terms of this Plan. Under the adjustment,
                  an amount equal to the product of (i) the excess of the sum of
                  the fractions over 1.0 times (ii) the denominator of this
                  fraction, will be permanently subtracted from the numerator of
                  this fraction. The adjustment is calculated using the
                  fractions as they would be computed as of the end of the last
                  Limitation Year beginning before January 1, 1987, and
                  disregarding any changes in the terms and conditions of the
                  Plan made after May 5, 1986, but using the Code Section 415
                  limitation applicable to the first Limitation Year beginning
                  on or after January 1, 1987.

                  The Annual Additions for any Limitation Year beginning before
                  January 1, 1987 shall not be recomputed to treat all Employee
                  After-Tax Contributions as Annual Additions.

                  (3) HIGHEST AVERAGE COMPENSATION. The average Total
                  Compensation for the three consecutive years of service with
                  the Employer that produces the highest average.

                  (4) PROJECTED ANNUAL BENEFIT. The annual retirement benefit
                  (adjusted to an actuarially equivalent straight life annuity
                  if such benefit is expressed in a form other than a straight
                  life annuity or Qualified Joint and Survivor Annuity) to which
                  the Participant would be entitled under the terms of the Plan
                  assuming:

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

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

ARTICLE 8

PLAN DISTRIBUTIONS

Except as provided under Article 9 (Joint and Survivor Annuity Requirements),
this Article 8 governs all distributions to Participants under the Plan.
Sections 8.1 and 8.2 set forth the available distribution options under the Plan
and the amount available for distribution. Section 8.3 sets forth the
Participants' distribution options following termination of employment, Section
8.4 discusses the distribution options upon a Participant's death, and Sections
8.5 and 8.6 set forth the in-service distribution options under the Plan,
including the conditions for receiving a Hardship distribution. Parts 9 and 10
of the Agreement contain the elective provisions for the Employer to identify
the timing of distributions and the permitted distribution events under the
Plan.

8.1   DISTRIBUTION OPTIONS. A Participant who terminates employment with the
      Employer may receive a distribution of his/her vested Account Balance at
      the time and in the manner designated under Part 9 of the Agreement. A
      Participant may receive an in-service distribution prior to his/her
      termination of employment with the Employer only to the extent permitted
      under Part 10 of the Agreement.

      Distributions from the Plan will be made in the form of a lump sum of the
      Participant's entire vested Account Balance, a single sum distribution of
      a portion of the Participant's vested Account Balance, installments,
      annuity payments or other form as selected under Part 11 of the Agreement.
      Unless provided otherwise under Part 11 of the Agreement, a Participant
      may select any combination of the available distribution forms.

      If the Employer elects to permit a single sum distribution of a portion of
      the Participant's vested Account Balance, the Employer may limit the
      availability or frequency of subsequent withdrawals under Part 11, #40.f.
      of the Nonstandardized Agreement [Part 11, #58.f. of the Nonstandardized
      401(k) Agreement]. If the Employer elects under Part 11 of the Agreement
      to permit installment payments as an optional form of distribution, the
      Participant (and spouse, if applicable) may elect to receive installments
      in monthly, quarterly, semi-annual or annual payments over a period not
      exceeding the Life Expectancy of the Participant and his/her Designated
      Beneficiary. The Participant may elect at any time to accelerate the
      payment of all, or any portion, of an installment distribution. If the
      Employer elects under Part 11 of the Agreement to permit annuity payments,
      such annuity payments may not be in a form that will provide for payments
      over a period extending beyond either the life of the Participant (or the
      lives of the Participant and his/her designated Beneficiary) or the life
      expectancy of the Participant (or the life expectancy of the Participant
      and his/her designated Beneficiary). The Employer may restrict the
      availability of installment payments or annuity payments under Part 11,
      #40.f. of the Nonstandardized Agreement [Part 11, #58.f. of the
      Nonstandardized 401(k) Agreement].

      If the Plan is subject to the Joint and Survivor Annuity requirements
      under Article 9, the Plan must make distribution in the form of a QJSA (as
      defined in Section 9.4(a)) unless the Participant (and spouse, if the
      Participant is married) elects an alternative distribution form in
      accordance with Section 9.4(d). (See Section 9.1 for the rules regarding
      the application of the Joint and Survivor Annuity requirements.)

8.2   AMOUNT ELIGIBLE FOR DISTRIBUTION. For purposes of determining the amount a
      Participant may receive as a distribution from the Plan, a Participant's
      Account Balance is determined as of the Valuation Date (as specified in
      Part 12 of the Agreement) which immediately precedes the date the
      Participant receives his/her distribution from the Plan. For this purpose,
      the Participant's Account Balance must be increased for any contributions
      allocated to the Participant's Account since the most recent Valuation
      Date and must be reduced for any distributions the Participant received
      from the Plan since the most recent Valuation Date. A Participant does not
      share in any allocation of gains or losses attributable to the period
      between the Valuation Date and the date of the distribution under the
      Plan, unless provided otherwise under Part 12 of the Agreement or under
      uniform funding and valuation procedures established by the Plan
      Administrator. In the case of a Participant-directed Account, the
      determination of the value of the Participant's Account for distribution
      purposes is subject to the funding and valuation procedures applicable to
      such directed Account.

8.3   DISTRIBUTIONS AFTER TERMINATION OF EMPLOYMENT. Subject to the required
      minimum distribution provisions under Article 10, a Participant whose
      employment with the Employer is terminated for any reason, other than
      death, is entitled to receive a distribution of his/her vested Account
      Balance in accordance with this Section 8.3 as of the date selected in
      Part 9 of the Agreement. If a Participant dies while employed by the
      Employer, or dies before distribution of his/her vested Account Balance is
      completed, distribution will be made in accordance with Section 8.4.

            (a) ACCOUNT BALANCE EXCEEDING $5,000. If a Participant's entire
            vested Account Balance exceeds $5,000 at the time of distribution,
            the Participant may elect to receive a distribution of his/her
            vested Account Balance in any form permitted under Part 11 of the
            Agreement at the time indicated under Part 9, #33 of the Agreement
            [Part 9, #51 of the 401(k) Agreement]. The Participant must receive
            proper notice and must consent in writing, in accordance with
            Section 8.7, prior to receiving a distribution from the Plan. If the
            Participant does not consent to a distribution upon terminating
            employment with the Employer, distribution will be made in
            accordance with Article 10. (Also see Section 8.8 for additional
            notice requirements.)

            (b) ACCOUNT BALANCE NOT EXCEEDING $5,000. If a Participant's entire
            vested Account Balance does not exceed $5,000 at the time of
            distribution, the Plan Administrator will distribute the
            Participant's entire vested Account Balance in a single lump sum at
            the time indicated under Part 9, #34 of the Agreement [Part 9, #52
            of the 401(k) Agreement]. Although the Participant need not consent
            to receive a distribution under this subsection (b), the Participant
            must receive the notice described in Section 8.8 (if applicable)
            prior to receiving the distribution from the Plan. The Employer may
            modify the rule under this subsection (b) by electing under Part 9,
            #37.a. of the Agreement [Part 9, #55.a. of the 401(k) Agreement] to
            require Participant consent prior to a distribution from the Plan,
            without regard to whether the Participant's vested Account Balance
            exceeds $5,000 at the time of distribution.

            (c) PERMISSIBLE DISTRIBUTION EVENTS UNDER A 401(K) PLAN. A
            Participant may not receive a distribution of Section 401(k)
            Deferrals, QNECs, QMACs and Safe Harbor Contributions under this
            Section 8.3 unless the Participant satisfies one of the following
            conditions:

                  (1) The Participant has a "separation from service" with the
                  Employer. For this purpose, a separation from service occurs
                  when an Employee terminates employment with the Employer. If a
                  Participant changes jobs as a result of the Employer's
                  liquidation, merger, consolidation or other similar
                  transaction, a distribution may be made to the Participant if
                  the Plan Administrator determines the Participant has incurred
                  a separation from service in accordance with rules promulgated
                  under the Code or regulations, or by reason of a ruling or
                  other published guidance from the IRS. A Participant may not
                  receive a distribution by reason of separation from service,
                  or continue to receive an installment distribution based on
                  separation from service, if prior to the time the distribution
                  is made from the Plan, the Participant returns to employment
                  with the Employer.

                  (2) The Employer is a corporation and the Employer sells
                  substantially all of the assets of a trade or business (within
                  the meaning of Section 409(d)(2) of the Code) to an unrelated
                  corporation, provided the purchaser does not continue to
                  maintain the Plan with respect to the Participant after the
                  sale and the Participant becomes employed by the unrelated
                  corporation as a result of the sale and the distribution is
                  made by the end of the second calendar year after the year of
                  the sale. For this purpose, an Employer is deemed to have sold
                  substantially all of the assets of a trade or business if it
                  sells 85% or more of the total assets of such trade or
                  business.

                  (3) The Employer is a corporation and the Employer sells a
                  subsidiary to an unrelated corporation, provided the purchaser
                  does not continue to maintain the Plan with respect to the
                  Participant after the sale and the Participant continues to be
                  employed by the unrelated corporation after the sale and the
                  distribution is made by the end of the second calendar year
                  after the year of the sale.

                                                                              31
<PAGE>

                  (d) DISABLED PARTICIPANT. A terminated Employee who is
                  Disabled at the time of termination, or who becomes Disabled
                  after terminating employment with the Employer, generally is
                  entitled to a distribution in the time and manner specified in
                  Part 9 of the Agreement. However, if so elected in Part 9, #35
                  of the Agreement [Part 9, #53 of the 401(k) Agreement], a
                  terminated Employee who is Disabled at the time of
                  termination, or who becomes Disabled after terminating
                  employment with the Employer, is entitled to a distribution in
                  the time and manner specified in Part 9, #35 of the Agreement
                  [Part 9, #53 of the 401(k) Agreement], to the extent such
                  election will result in an earlier distribution than would
                  otherwise be available under Part 9 of the Agreement.

                  (e) DETERMINING WHETHER VESTED ACCOUNT BALANCE EXCEEDS $5,000.
                  For distributions made on or after October 17, 2000, the
                  determination of whether a Participant's vested Account
                  Balance exceeds $5,000 is based on the value of the
                  Participant's Account as of the most recent Valuation Date. In
                  determining the value of a Participant's Account for
                  distributions made before October 17, 2000, the "lookback
                  rule" may apply. If the lookback rule applies, the
                  Participant's vested Account Balance is deemed to exceed
                  $5,000 for purposes of applying the provisions under this
                  Article 8 and Article 9.

                  For distribution made after March 21, 1999 and before October
                  17, 2000, the "lookback rule" is applicable to a distribution
                  to a Participant if the Participant previously received a
                  distribution when his/her vested Account Balance exceeded
                  $5,000, and either subsection (1) or (2) applies.

                        (1) The distribution is subject to the Joint and
                        Survivor Annuity requirements of Article 9.

                        (2) The distribution is not subject to the Joint and
                        Survivor Annuity requirements of Article 9, but a
                        periodic distribution method (e.g., an installment
                        distribution) is currently in effect with respect to the
                        Participant's vested Account Balance, at least one
                        scheduled payment still remains, and when the first
                        periodic payment was made under such election, the
                        vested Account Balance exceeded $5,000.

                        For distributions made before March 21, 1999, the
                        lookback rule applies to all distributions, without
                        regard to subsections (1) and (2) above. However, the
                        Plan does not fail to satisfy the requirements of this
                        subsection (e) if, prior to the adoption of this Plan,
                        the lookback rule was applied to all distributions
                        (without regard to the limitations described in
                        subsections (1) and (2) above), or if the limitations
                        described in subsections (1) and (2) above were applied
                        to distributions made before March 22, 1999 but in a
                        Plan Year beginning after August 5, 1997.

                  (f) EFFECTIVE DATE OF $5,000 VESTED ACCOUNT BALANCE RULE. The
                  provisions under this Article 8 and Article 9 which refer to a
                  $5,000 vested Account Balance are effective for Plan Years
                  beginning after August 5, 1997, unless a later effective date
                  is specified in the GUST provisions under Appendix B-3.a. of
                  the Agreement. For plan years beginning prior to August 6,
                  1997 (or any later effective date specified in Appendix B-3.a.
                  of the Agreement) any reference under this Article 8 or
                  Article 9 to a $5,000 vested Account Balance should be applied
                  by replacing $5,000 with $3,500.

8.4   DISTRIBUTION UPON THE DEATH OF THE PARTICIPANT. The death benefit payable
      with respect to a deceased Participant depends on whether the Participant
      dies after distribution of his Account Balance has commenced (see
      subsection (a) below) or before distribution commences (see subsection (b)
      below).

            (a) POST-RETIREMENT DEATH BENEFIT. If a Participant dies after
            commencing distribution of his/her benefit under the Plan, the death
            benefit is the benefit payable under the form of payment that has
            commenced. If a Participant commences distribution prior to death
            only with respect to a portion of his/her Account Balance, then the
            rules in subsection (b) apply to the rest of the Account Balance.

            (b) PRE-RETIREMENT DEATH BENEFIT. If a Participant dies before
            commencing distribution of his/her benefit under the Plan, the death
            benefit that is payable depends on whether the value of the death
            benefit exceeds $5,000 and whether the Joint and Survivor Annuity
            requirements of Article 9 apply. If there is both a QPSA death
            benefit and a non-QPSA death benefit, each death benefit is valued
            separately to determine whether it exceeds $5,000. For death
            benefits distributed before the $5,000 rule described in Section
            8.3(f) is effective, substitute $3,500 for $5,000.

                  (1) DEATH BENEFIT NOT EXCEEDING $5,000. If the value of the
                  pre-retirement death benefit does not exceed $5,000, it shall
                  be paid in a single sum as soon as administratively feasible
                  after the Participant's death.

                  (2) DEATH BENEFIT THAT EXCEEDS $5,000. If the value of the
                  pre-retirement death benefit exceeds $5,000, the payment of
                  the death benefit will depend on whether the Joint and
                  Survivor Annuity requirements apply.

                        (i) IF THE JOINT AND SURVIVOR ANNUITY REQUIREMENTS DO
                        NOT APPLY. In this case, the entire death benefit is
                        payable in the form and at the time described below in
                        subsection (ii)(B).

                        (ii) IF THE JOINT AND SURVIVOR ANNUITY REQUIREMENTS
                        APPLY. In this case, the death benefit consists of a
                        QPSA death benefit (see Section 9.3) and, if the QPSA is
                        defined to be less than 100% of the Participant's vested
                        Account Balance, a non-QPSA death benefit. The QPSA
                        death benefit is payable in accordance with subsection
                        (A) below, unless the Participant has waived such death
                        benefit under the waiver procedures described in Section
                        9.4(d). In the event there is a proper waiver of the
                        QPSA death benefit, then such portion of the death
                        benefit is payable in the same manner as the non-QPSA
                        death benefit. The non-QPSA death benefit is payable in
                        the form and at the time described below in subsection
                        (B).

                              (A) QPSA DEATH BENEFIT. If the pre-retirement
                              death benefit is payable in the QPSA form, then it
                              shall be paid in accordance with Article 9. If the
                              QPSA death benefit has not been waived, but the
                              surviving spouse elects a different form of
                              payment, then distribution of the QPSA death
                              benefit is made in accordance with the form of
                              payment elected by the spouse, provided such form
                              of payment is available under Section 8.1. The
                              surviving spouse may request the payment of the
                              QPSA death benefit (in the QPSA form or in the
                              form elected by the surviving spouse) as soon as
                              administratively feasible after the death of the
                              Participant. However, payment of the death benefit
                              will not commence without the consent of the
                              surviving spouse prior to the date the Participant
                              would have reached Normal Retirement Age (or age
                              62, if later). If the QPSA death benefit has been
                              waived, in accordance with the procedures in
                              Article 9, then the portion of the Participant's
                              vested Account Balance that would have been
                              payable as a QPSA death benefit in the absence of
                              such a waiver is treated as a death benefit
                              payable under subsection (B).

                              (B) NON-QPSA DEATH BENEFITS. Any pre-retirement
                              death benefit not described in subsection (A) is
                              payable under this paragraph. Such death benefit
                              is payable in lump sum as soon as administratively
                              feasible after the Participant's death. However,
                              the death benefit may be payable in a different
                              form if prescribed by the Participant's
                              Beneficiary designation, or if the Beneficiary,
                              before a lump sum payment of the benefit is made,
                              requests an election as to the form of payment. An
                              alternative form of payment must be one that is
                              available under Section 8.1.

                  (3) MINIMUM DISTRIBUTION REQUIREMENTS. In no event will any
                  death benefit be paid in a manner that is inconsistent with
                  the minimum distribution requirements of Section 10.2. In
                  addition, the Beneficiary of any pre-retirement death benefit
                  described above in subsection (2) may postpone the
                  commencement of the death benefit to a date that is not later
                  than the latest commencement date permitted under Section
                  10.2, unless such election is prohibited in Part 9, #37.b. of
                  the Agreement [Part 9, #55.b. of the 401(k) Agreement].

            (c) DETERMINING A PARTICIPANT'S BENEFICIARY. A Participant may
            designate a Beneficiary to receive the death benefits described in
            this Section 8.4. Any Beneficiary designation is subject to the
            rules under subsections (1) - (4) below. A Participant may change or
            revoke a Beneficiary designation at any time by filing a new
            designation with the Plan Administrator. Any new Beneficiary
            designation is subject to the spousal consent rules described below,
            unless the spouse specifically waives such right under a general
            consent as authorized under Section 9.4(d). Unless specified
            otherwise in the Participant's designated beneficiary election form,
            if a Beneficiary does not predecease the Participant but dies before
            distribution of the death benefit is made to the Beneficiary, the
            death benefit will be paid to the Beneficiary's estate.

            The Plan Administrator may request proper proof of the Participant's
            death and may require the Beneficiary to provide evidence of his/her
            right to receive a distribution from the Plan in any form or manner
            the Plan Administrator may deem appropriate. The Plan
            Administrator's determination of the Participant's death and of the
            right of a Beneficiary to receive payment under the Plan shall be
            conclusive. If a distribution is to be made to a minor or
            incompetent Beneficiary, payments may be made to the person's legal
            guardian, conservator or custodian in accordance with the Uniform
            Gifts to Minors Act or similar law as permitted under the laws of
            the state where the Beneficiary resides. The Plan Administrator or
            Trustee will not be liable for any payments made in accordance with
            this subsection (c) and are not required to make any inquiries with
            respect to the competence of any person entitled to benefits under
            the Plan.

            If a Participant designates his/her spouse as Beneficiary and
            subsequent to such Beneficiary designation the Participant and
            spouse are divorced or legally separated, the designation of the
            spouse as Beneficiary under the Plan is automatically rescinded
            unless specifically provided otherwise under a divorce decree or
            QDRO, or unless the Participant enters into a new Beneficiary
            designation naming the prior spouse as Beneficiary.

                  (1) SPOUSAL CONSENT TO BENEFICIARY DESIGNATION:
                  POST-RETIREMENT DEATH BENEFIT. If a Participant is married at
                  the time distribution commences to the Participant, the
                  Beneficiary of any post-retirement death benefit is the
                  Participant's surviving spouse, regardless of whether the
                  Joint and Survivor Annuity requirements under Article 9 apply,
                  unless there is no surviving spouse or the spouse has
                  consented to the Beneficiary

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                  designation in a manner that is consistent with the
                  requirements for a Qualified Election under Section 9.4(d), or
                  makes a valid disclaimer of the benefit. If the Joint and
                  Survivor Annuity requirements apply, the spouse is determined
                  as of the Distribution Commencement Date for purposes of this
                  spousal consent requirement. If the Joint and Survivor Annuity
                  requirements do not apply, the spouse is determined as of the
                  Participant's date of death for purposes of this spousal
                  consent requirement.

                  (2) SPOUSAL CONSENT TO BENEFICIARY DESIGNATION: PRE-RETIREMENT
                  DEATH BENEFIT. The rules for spousal consent depend on whether
                  the Joint and Survivor Annuity requirements in Article 9
                  apply.

                        (i) IF THE JOINT AND SURVIVOR ANNUITY REQUIREMENTS
                        APPLY. In this case, the QPSA death benefit will be
                        payable in accordance with Section 9.3. The QPSA death
                        benefit may be payable to a non-spouse Beneficiary only
                        if the spouse consents to the Beneficiary designation,
                        pursuant to the Qualified Election requirements under
                        Section 9.4(d), or makes a valid disclaimer. The
                        non-QPSA death benefit, if any, is payable to the person
                        named in the Beneficiary designation, without regard to
                        whether spousal consent is obtained for such
                        designation. If a spouse does not properly consent to a
                        Beneficiary designation, the QPSA waiver is invalid, and
                        the QPSA death benefit is still payable to the spouse,
                        but the Beneficiary designation remains valid with
                        respect to any non-QPSA death benefit.

                        (ii) IF THE JOINT AND SURVIVOR ANNUITY REQUIREMENTS DO
                        NOT APPLY. In this case, the surviving spouse
                        (determined at the time of the Participant's death), if
                        any, must be treated as the sole Beneficiary, regardless
                        of any contrary Beneficiary designation, unless there is
                        no surviving spouse, or the spouse has consented to the
                        Beneficiary designation in a manner that is consistent
                        with the requirements for a Qualified Election under
                        Section 9.4(d) or makes a valid disclaimer.

                  (3) DEFAULT BENEFICIARIES. To the extent a Beneficiary has not
                  been named by the Participant (subject to the spousal consent
                  rules discussed above) and is not designated under the terms
                  of this Plan to receive all or any portion of the deceased
                  Participant's death benefit, such amount shall be distributed
                  to the Participant's surviving spouse (if the Participant was
                  married at the time of death). If the Participant does not
                  have a surviving spouse at the time of death, distribution
                  will be made to the Participant's surviving children, in equal
                  shares. If the Participant has no surviving children,
                  distribution will be made to the Participant's estate. The
                  Employer may modify the default beneficiary rules described in
                  this subparagraph by addition attaching appropriate language
                  as an addendum to the Agreement.

                  (4) ONE-YEAR MARRIAGE RULE. The Employer may elect under Part
                  11, #41.c. of the Agreement [Part 11, #59.c. of the 401(k)
                  Agreement], for purposes of applying the provisions of this
                  Section 8.4, that an individual will not be considered the
                  surviving spouse of the Participant if the Participant and the
                  surviving spouse have not been married for the entire one-year
                  period ending on the date of the Participant's death.

8.5   DISTRIBUTIONS PRIOR TO TERMINATION OF EMPLOYMENT.

            (a) EMPLOYEE AFTER-TAX CONTRIBUTIONS, ROLLOVER CONTRIBUTIONS AND
            TRANSFERS. A Participant may withdraw at any time, upon written
            request, all or any portion of his/her Account Balance attributable
            to Employee After-Tax Contributions or Rollover Contributions. Any
            amounts transferred to the Plan pursuant to a Qualified Transfer (as
            defined in Section 3.3(d)) also may be withdrawn at any time
            pursuant to a written request. No forfeiture will occur solely as a
            result of an Employer's withdrawal of Employee After-Tax
            Contributions. The Employer may elect in Part 10, #39.d. of the
            Nonstandardized Agreement [Part 10, #57.d. of the Nonstandardized
            401(k) Agreement] to modify the availability of in-service
            withdrawals of Employee After-Tax Contributions, Rollover
            Contributions or Qualified Transfers.

            With respect to transfers (other than Qualified Transfers) and
            subject to the restrictions on distributions of transferred assets
            under Section 3.3, a Participant may request a distribution of all
            or any portion of his/her Transfer Account only as permitted under
            this Article with respect to contributions of the same type as are
            being withdrawn.

            (b) EMPLOYER CONTRIBUTIONS. Except as provided in Section 14.10
            dealing with defaulted Participant loans, a Participant may receive
            a distribution of all or any portion of his/her vested Account
            Balance attributable to Employer Contributions prior to termination
            of employment only as permitted under Part 10 of the Agreement. If
            the Joint and Survivor Annuity requirements under Article 9 apply to
            the Participant, the Participant's spouse (if the Participant is
            married at the time of distribution) must consent to a distribution
            in accordance with Section 9.2.

            The Employer may elect under the profit sharing or 401(k) plan
            Agreement to permit in-service distributions of Employer
            Contributions (other than Section 401(k) Deferrals, QMACs, QNECs and
            Safe Harbor Contributions) upon the occurrence of a specified event
            or upon the completion of a certain number of years. In no case,
            however, may a distribution that is made solely on account of the
            completion of a designated number of years be made with respect to
            Employer Contributions that have been accumulated in the Plan for
            less than 2 years. This rule does not apply if the Participant has
            been an Eligible Participant in the Plan for at least 5 years. An
            in-service distribution may be made on account of a specified event
            (other than the completion of a designated number of years) at any
            time, if authorized under Part 10 of the Agreement.

            If a Participant with a partially vested benefit receives an
            in-service distribution under the Plan, the special vesting schedule
            under Section 4.8 must be applied to determine the Participant's
            vested percentage in his/her remaining Account Balance. This special
            vesting schedule will not apply if the Employer limits the
            availability of in-service distributions under Part 10 of the
            Agreement to Participants who are 100% vested.

            (c) SECTION 401(k) DEFERRALS, QUALIFIED NONELECTIVE CONTRIBUTIONS,
            QUALIFIED MATCHING CONTRIBUTIONS AND SAFE HARBOR CONTRIBUTIONS. If
            the Employer has adopted the 401(k) Agreement, a Participant may
            receive an in-service distribution of all or any portion of his/her
            Section 401(k) Deferral Account, QMAC Account, QNEC Account, Safe
            Harbor Matching Contribution Account and Safe Harbor Nonelective
            Contribution Account only as permitted under Part 10 of the
            Agreement. No provision in this Plan or in Part 10 of the Agreement
            may be interpreted to permit a Participant to receive a distribution
            of such amounts prior to the occurrence of one of the following
            events:

                  (1) the Participant becoming Disabled;

                  (2) the Participant's attainment of age 59 1/2;

                  (3) the Participant's Hardship (as defined in Section 8.6).

            (d) CORRECTIVE DISTRIBUTIONS. Nothing in this Article 8 precludes
            the Plan Administrator from making a distribution to a Participant,
            to the extent such distribution is made to correct a qualification
            defect in accordance with the corrective procedures under the IRS'
            voluntary compliance programs. Thus, for example, nothing in this
            Article 8 would preclude the Plan from making a corrective
            distribution to an Employee who received contributions under the
            Plan prior to becoming an Eligible Participant. Any such
            distribution must be made in accordance with the correction
            procedures applicable under the IRS' voluntary correction programs.

8.6   HARDSHIP DISTRIBUTION. To the extent permitted under Part 10 of the
      Agreement, a Participant may receive an in-service distribution on account
      of a Hardship. The Employer may elect under Part 10, #38.c. of the
      Agreement [Part 10, #56.c. of the 401(k) Agreement] to permit a Hardship
      distribution only if the Participant satisfies the safe harbor Hardship
      requirements under subsection (a) below. Alternatively, the Employer may
      elect under Part 10, #38.d. of the Agreement [Part 10, #56.d. of the
      401(k) Agreement] to permit a Hardship distribution of Employer
      Contributions (other than Section 401(k) Deferrals) in accordance with the
      requirements of subsection (b) below. A Hardship distribution of Section
      401(k) Deferrals must meet the requirements of a safe harbor Hardship as
      described under subsection (a) below. A Hardship distribution under this
      Section 8.6 is not available for QNECs, QMACs or Safe Harbor
      Contributions.

            (a) SAFE HARBOR HARDSHIP DISTRIBUTION. To qualify for a safe harbor
            Hardship, a Participant must demonstrate an immediate and heavy
            financial need, as described in subsection (1), and must satisfy the
            conditions described in subsection (2).

                  (1) IMMEDIATE AND HEAVY FINANCIAL NEED. To be considered an
                  immediate and heavy financial need, the Hardship distribution
                  must be made on account of one of the following events:

                        (i) the incurrence of medical expenses (as described in
                        Section 213(d) of the Code), of the Participant, the
                        Participant's spouse or dependents;

                        (ii) the purchase (excluding mortgage payments) of a
                        principal residence for the Participant;

                        (iii) payment of tuition and related educational fees
                        (including room and board) for the next 12 months of
                        post-secondary education for the Participant, the
                        Participant's spouse, children or dependents;

                        (iv) to prevent the eviction of the Participant from, or
                        a foreclosure on the mortgage of, the Participant's
                        principal residence; or

                        (v) any other event that the IRS recognizes as a safe
                        harbor Hardship distribution event under ruling, notice
                        or other guidance of general applicability.

                        A Participant must provide the Plan Administrator with a
                        written request for a Hardship distribution. The Plan
                        Administrator may require written documentation, as it
                        deems necessary, to sufficiently document the existence
                        of a proper Hardship event.

                  (2) CONDITIONS FOR TAKING A SAFE HARBOR HARDSHIP WITHDRAWAL. A
                  Participant may receive a safe harbor Hardship withdrawal only
                  if all of the following conditions are satisfied.

                        (i) The Participant has obtained all available
                        distributions, other than Hardship distributions, and
                        all nontaxable loans under the Plan and all other
                        qualified plans maintained by the Employer.

                                                                              33
<PAGE>

                        (ii) The Participant is suspended from making any
                        Section 401(k) Deferrals (and any Employee After-Tax
                        Contributions) under the Plan or any other plans (other
                        than welfare benefit plans) maintained by the Employer
                        for 12 months after the receipt of the Hardship
                        distribution.

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

                        (iv) The limitation on Elective Deferrals under Code
                        Section 402(g) for the Participant for the taxable year
                        immediately following the taxable year of the Hardship
                        distribution is reduced by the amount of any Elective
                        Deferrals the Participant made during the taxable year
                        of the Hardship distribution.

                  (b) NON-SAFE HARBOR HARDSHIP DISTRIBUTION. The Employer may
                  elect under Part 10, #38.d. of the Agreement [Part 10, #56.d.
                  of the 401(k) Agreement] to permit a Hardship distribution of
                  Employer Contributions (other than Section 401(k) Deferrals)
                  on account of an immediate and heavy financial need (as
                  described in subsection (a)(1) above), but without regard to
                  the requirements of subsection (a)(2) above. Solely for the
                  purpose of applying this subsection (b), a Hardship
                  distribution will be on account of an immediate and heavy
                  financial need if such Hardship distribution is made to pay
                  for funeral expenses for a family member of the Participant or
                  upon the Participant's Disability. The Employer may add other
                  permitted Hardship events under Part 10, #39.d. of the
                  Nonstandardized Agreement [Part 10, #57.d. of the
                  Nonstandardized 401(k) Agreement]. A non-safe harbor Hardship
                  distribution is not available for Section 401(k) Deferrals,
                  QNECs, QMACs or Safe Harbor Contributions.

                  (c) AMOUNT AVAILABLE FOR DISTRIBUTION. A Participant may
                  receive a Hardship distribution of any portion of his/her
                  vested Employer Contribution Account or Employer Matching
                  Contribution Account (including earnings thereon), as
                  permitted under Part 10 of the Agreement. A Participant may
                  receive a Hardship distribution of any portion of his/her
                  Section 401(k) Deferral Account, if permitted under Part 10 of
                  the Agreement, provided such distribution, when added to other
                  Hardship distributions from Section 401(k) Deferrals, does not
                  exceed the total Section 401(k) Deferrals the Participant has
                  made to the Plan (increased by income allocable to such
                  Section 401(k) Deferrals that was credited by the later of
                  December 31, 1988 or the end of the last Plan Year ending
                  before July 1, 1989). A Participant may not receive a Hardship
                  distribution from his/her QNEC Account, QMAC Account, Safe
                  Harbor Nonelective Contribution Account or Safe Harbor
                  Matching Contribution Account.

8.7   PARTICIPANT CONSENT. If the value of a Participant's entire vested Account
      Balance exceeds $5,000 (as determined in accordance with Section 8.3(e)),
      the Participant must consent to any distribution of such Account Balance
      prior to his/her Required Beginning Date (as defined in Section 10.3(a)).
      The Employer may modify this provision under Part 9, #37.b. of the
      Agreement [Part 9, #55.b. of the 401(k) Agreement] to provide for
      automatic distribution to a terminated Participant (or Beneficiary) as of
      the date the Participant attains (or would have attained if not deceased)
      the later of Normal Retirement Age or age 62. A Participant must consent
      in writing to a distribution under this Section 8.7 within the 90-day
      period ending on the Distribution Commencement Date (as defined in Section
      22.56). If the Participant is subject to the Joint and Survivor Annuity
      requirements under Article 9 of this Plan, the Participant's spouse (if
      the Participant is married at the time of the distribution) also must
      consent to the distribution in accordance with Section 9.2. If the
      distribution is an Eligible Rollover Distribution, the Participant must
      also direct the Plan Administrator as to whether he/she wants a Direct
      Rollover and if so, the name of the Eligible Retirement Plan to which the
      distribution will be made. (See Section 8.8 for more information regarding
      the Direct Rollover rules.)

            (a) PARTICIPANT NOTICE. Prior to receiving a distribution from the
            Plan, the Participant must be notified of his/her right to defer any
            distribution from the Plan in accordance with the provisions under
            Article 10 of this BPD. The notification shall include a general
            description of the material features and the relative values of the
            optional forms of benefit available under the Plan (consistent with
            the requirements under Code Section 417(a)(3)). The notice must be
            provided no less than 30 days and no more than 90 days prior to the
            Participant's Distribution Commencement Date. However, distribution
            may commence less than 30 days after the notice is given, if the
            Participant is clearly informed of his/her right to take 30 days
            after receiving the notice to decide whether or not to elect a
            distribution (and, if applicable, a particular distribution option),
            and the Participant, after receiving the notice, affirmatively
            elects to receive the distribution prior to the expiration of the
            30-day minimum period. (But see Section 9.5(a) for the rules
            regarding the timing of distributions when the Joint and Survivor
            Annuity requirements apply.) The notice requirements described in
            this paragraph may be satisfied by providing a summary of the
            required information, so long as the conditions described in
            applicable regulations for the provision of such a summary are
            satisfied, and the full notice is also provided (without regard to
            the 90-day period described in this subsection).

            (b) SPECIAL RULES. The consent rules under this Section 8.7 apply to
            distributions made after the Participant's termination of employment
            and to distributions made prior to the Participant's termination of
            employment. However, the consent of the Participant (and the
            Participant's spouse, if applicable) shall not be required to the
            extent that a distribution is made:

                  (1) to satisfy the required minimum distribution rules under
                  Article 10;

                  (2) to satisfy the requirements of Code Section 415, as
                  described in Article 7;

                  (3) to correct Excess Deferrals, Excess Contributions or
                  Excess Aggregate Contributions, as described in Article 17.

                  In addition, if distributions are being made on account of the
                  termination of the Plan, and an annuity option is not
                  available under the Plan, the Participant's Account Balance
                  will, without the Participant's consent, be distributed to the
                  Participant, without regard to the value of the Participant's
                  vested Account Balance, unless the Employer (or any Related
                  Employer) maintains another Defined Contribution Plan (other
                  than an employee stock ownership plan as defined in Code
                  Section 4975(e)(7)). If the Employer or any Related Employer
                  maintains another Defined Contribution Plan (other than an
                  employee stock ownership plan), then the Participant's Account
                  Balance will be transferred, without the Participant's
                  consent, to the other plan, if the Participant does not
                  consent to an immediate distribution (to the extent consent to
                  an immediate distribution is otherwise required under this
                  Section 8.7).

8.8   DIRECT ROLLOVERS. This Section 8.8 applies to distributions made on or
      after January 1, 1993. Notwithstanding any provision in the Plan to the
      contrary, a Participant may elect to have all or any portion of an
      Eligible Rollover Distribution paid directly to an Eligible Retirement
      Plan in a Direct Rollover. If a Participant elects a Direct Rollover of
      only a portion of an Eligible Rollover Distribution, the Plan
      Administrator may require that the amount being rolled over equals at
      least $500.

      For purposes of this Section 8.8, a Participant includes a Participant or
      former Participant. In addition, this Section applies to any distribution
      from the Plan made to a Participant's surviving spouse or to a
      Participant's spouse or former spouse who is the Alternate Payee under a
      QDRO, as defined in Section 22.151.

      If it is reasonable to expect (at the time of the distribution) that the
      total amount the Participant will receive as a distribution during the
      calendar year will total less than $200, the Employer need not offer the
      Participant a Direct Rollover option with respect to such distribution.

            (a) ELIGIBLE ROLLOVER DISTRIBUTION. An Eligible Rollover
            Distribution is any distribution of all or any portion of a
            Participant's Account Balance, except for the following
            distributions:

                  (1) any distribution that is one of a series of substantially
                  equal periodic payments (not less frequently than annually)
                  made for the life (or Life Expectancy) of the Participant or
                  the joint lives (or joint Life Expectancies) of the
                  Participant and the Participant's Beneficiary, or for a
                  specified period of 10 years or more;

                  (2) any distribution to the extent such distribution is a
                  required minimum distribution under Article 10;

                  (3) the portion of any distribution that is not includible in
                  gross income (determined without regard to the exclusion for
                  net unrealized appreciation with respect to Employer
                  securities);

                  (4) an in-service Hardship withdrawal of Section 401(k)
                  Deferrals, as described in subsection (e) below; and

                  (5) a distribution made to satisfy the requirements of Code
                  Section 415, as described in Article 7, or a distribution to
                  correct Excess Deferrals, Excess Contributions or Excess
                  Aggregate Contributions, as described in Article 17.

            (b) ELIGIBLE RETIREMENT PLAN. An Eligible Retirement Plan is:

                  (1) an individual retirement account described in Section
                  408(a) of the Code;

                  (2) an individual retirement annuity described in Section
                  408(b) of the Code;

                  (3) an annuity plan described in Section 403(a) of the Code;
                  or

                  (4) a qualified plan described in Section 401(a) of the Code.

                  However, in the case of an Eligible Rollover Distribution to a
                  surviving spouse, an Eligible Retirement Plan is only an
                  individual retirement account or individual retirement
                  annuity.

            (c) DIRECT ROLLOVER. A Direct Rollover is a payment made directly
            from the Plan to the Eligible Retirement Plan specified by the
            Participant. The Plan Administrator may develop reasonable
            procedures for accommodating Direct Rollover requests.

            (d) DIRECT ROLLOVER NOTICE. A Participant entitled to an Eligible
            Rollover Distribution must receive a written explanation of his/her
            right to a Direct Rollover, the tax consequences of not making a
            Direct Rollover, and, if applicable, any available special income
            tax elections. The notice must be provided within the same 30 - 90
            day timeframe applicable to the

34
<PAGE>

            Participant consent notice under Section 8.7(a). The Direct Rollover
            notice must be provided to all Participants, unless the total amount
            the Participant will receive as a distribution during the calendar
            year is expected to be less than $200.

            If a Participant terminates employment with a total vested Account
            Balance of $5,000 or less (as determined under Section 8.3(e)) and
            the Participant does not respond to the Direct Rollover notice
            indicating whether a Direct Rollover is desired and the name of the
            Eligible Retirement Plan to which the Direct Rollover is to be made,
            the Plan Administrator will distribute the Participant's entire
            vested Account Balance (in accordance with Section 8.3(b)) no
            earlier than 30 days and no later than 90 days following the
            provision of the notice under Section 8.7. The notice will describe
            the procedures for making a default distribution under this
            paragraph, including any rules for making a default Direct Rollover
            to an IRA. Any default provisions described under the notice must be
            applied uniformly and in a nondiscriminatory manner. If the notice
            provides for a default Direct Rollover, the default distribution
            will be made as a Direct Rollover to the IRA designated under the
            notice. The notice must contain pertinent information regarding the
            Direct Rollover, including the name, address and telephone number of
            the IRA trustee and information regarding IRA maintenance and
            withdrawal fees and how the IRA funds will be invested. The notice
            will describe the timing of the Direct Rollover and the
            Participant's ability to affirmatively opt out of the Direct
            Rollover. The selection of an IRA trustee, custodian or issuer and
            the selection of IRA investments for purposes of a default Direct
            Rollover constitutes a fiduciary act subject to the general
            fiduciary standards and prohibited transaction provisions of ERISA.

            (e) SPECIAL RULES FOR HARDSHIP WITHDRAWALS OF SECTION 401(k)
            DEFERRALS. A Hardship withdrawal of Section 401(k) Deferrals (as
            described in Code Section 401(k)(2)(B)(i)(IV)) is not an Eligible
            Rollover Distribution to the extent such withdrawal is made after
            December 31, 1998 or, if later, the first day (but not later than
            January 1, 2000) that the Plan Administrator begins to treat such
            Hardship withdrawals as ineligible for rollover. Subject to any
            contrary pronouncement under statute, regulation or IRS guidance,
            the Employer may treat a Hardship withdrawal of Section 401(k)
            Deferrals as an Eligible Rollover Distribution if the Participant
            otherwise satisfies a non-Hardship distribution event described in
            Code Section 401(k)(2) or (10) at the time of the withdrawal,
            regardless of whether the Plan's procedures characterizes such
            distribution as a Hardship withdrawal.

8.9   SOURCES OF DISTRIBUTION. Unless provided otherwise in separate
      administrative provisions adopted by the Plan Administrator, in applying
      the distribution provisions under this Article 8, distributions will be
      made on a pro rata basis from all Accounts from which a distribution is
      permitted under this Article. Alternatively, the Plan Administrator may
      permit Participants to direct the Plan Administrator as to which Account
      the distribution is to be made. Regardless of a Participant's direction as
      to the source of any distribution, the tax effect of such a distribution
      will be governed by Code Section 72 and the regulations thereunder.

            (a) EXCEPTION FOR HARDSHIP WITHDRAWALS. If the Plan permits a
            Hardship withdrawal from both Section 401(k) Deferrals and Employer
            Contributions, a Hardship distribution will first be treated as
            having been made from a Participant's Employer Contribution Account
            and then from the Employer's Matching Contribution Account, to the
            extent such Hardship distribution is available with respect to such
            Accounts. Only when all available amounts have been exhausted under
            the Participant's Employer Contribution Account and/or Employer
            Matching Contribution Account will a Hardship distribution be made
            from a Participant's Section 401(k) Deferral Account. The Plan
            Administrator may modify this provision in separate administrative
            procedures.

            (b) IN-KIND DISTRIBUTIONS. Nothing in this Article precludes the
            Plan Administrator from making a distribution in the form of
            property, or other in-kind distribution

ARTICLE 9

JOINT AND SURVIVOR ANNUITY REQUIREMENTS

This Article provides rules concerning the application of the Joint and Survivor
Annuity requirements under this Plan. If the Plan is a profit sharing plan or a
401(k) plan, Part 11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k)
Agreement] permits the Employer to apply the Joint and Survivor Annuity
requirements to all Participants under the Plan. If the Employer does not elect
to apply the Joint and Survivor Annuity requirements to all Participants, the
Plan is only subject to the Joint and Survivor Annuity requirements to the
extent required under Section 9.1(b) of this Article.

9.1   APPLICABILITY. Except as provided in Section 9.6 below, this Article 9
      applies to any distribution received by a Participant under the money
      purchase plan Agreement or the target benefit plan Agreement. For a profit
      sharing plan or 401(k) plan, the following rules apply.

            (a) ELECTION TO HAVE REQUIREMENTS APPLY. If this Plan is a profit
            sharing plan or a 401(k) plan, and the Employer elects under Part
            11, #41.b. of the profit sharing plan Agreement or Part 11, #59.b.
            of the 401(k) Agreement to apply the Joint and Survivor Annuity
            requirements, then this Article 9 applies in the same manner as it
            does to a money purchase plan or a target benefit plan.

            (b) ELECTION TO HAVE REQUIREMENTS NOT APPLY. If this Plan is a
            profit sharing plan or a 401(k) plan, and the Employer elects under
            Part 11, #41.a. of the profit sharing plan Agreement or Part 11,
            #59.a. of the 401(k) Agreement not to apply the Joint and Survivor
            Annuity requirements, this Article 9 generally will not apply to
            distributions from the Plan. However, the rules of this Article 9
            will apply to a Participant under the following conditions:

                  (1) the Participant elects to receive his/her benefit in the
                  form of a life annuity (if a life annuity is a permissible
                  distribution option under Part 11 of the Agreement); or

                  (2) the Participant has received a direct or indirect transfer
                  of benefits (other than a Qualified Transfer as defined in
                  Section 3.3(d)) from any plan which was subject to the Joint
                  and Survivor Annuity requirements at the time of the transfer
                  (but only to such transferred benefits); or

                  (3) the Participant's benefits under the Plan are used to
                  offset the benefits under another plan of the Employer that is
                  subject to the Joint and Survivor Annuity requirements.

                  Nothing in this subsection (b) prohibits a Plan Administrator
                  from developing administrative procedures that apply the
                  spousal consent requirements outlined in this Article 9 to a
                  Plan that is not otherwise subject to the Joint and Survivor
                  Annuity requirements. For example, the Plan Administrator may
                  require under separate administrative procedures to require
                  spousal consent to Participant distributions or may in a
                  separate loan procedure require spousal consent prior to
                  granting a Participant loan, without subjecting the Plan to
                  the Joint and Survivor Annuity requirements.

            (c) ACCUMULATED DEDUCTIBLE EMPLOYEE CONTRIBUTIONS. For purposes of
            applying the rules under this Section 9.1, any distribution from a
            separate Account under a money purchase plan or a target benefit
            plan which is attributable solely to accumulated deductible employee
            contributions, as defined in Code Section 72(o)(5)(B), is treated as
            a distribution from a profit sharing plan or 401(k) plan for which
            the rules under subsection (b) above apply.

9.2   QUALIFIED JOINT AND SURVIVOR ANNUITY (QJSA). If the Joint and Survivor
      Annuity requirements apply to a Participant, any distribution from the
      Plan to that Participant must be in the form of a QJSA (as defined in
      Section 9.4(a)), unless the Participant (and the Participant's spouse, if
      the Participant is married) elects to receive the distribution in an
      alternative form, as authorized under Part 11 of the Agreement. Any
      election of an alternative form of distribution must be pursuant to a
      Qualified Election. Only the Participant needs consent (pursuant to
      Section 8.7) to the commencement of a distribution in the form of a QJSA.

9.3   QUALIFIED PRERETIREMENT SURVIVOR ANNUITY (QPSA). If the Joint and Survivor
      Annuity requirements apply to a Participant who dies before the
      Distribution Commencement Date, the spouse of that Participant is entitled
      to receive a QPSA (as defined in Section 9.4(b)), unless the Participant
      and spouse have waived the QPSA pursuant to a Qualified Election. The
      Employer may elect under Part 11, #41.c. of the Agreement [Part 11, #59.c.
      of the 401(k) Agreement] that a surviving spouse is not entitled to a QPSA
      benefit if the Participant and surviving spouse were not married
      throughout the one year period ending on the date of the Participant's
      death. Any portion of a Participant's vested Account Balance that is not
      payable to the surviving spouse as a QPSA (or other form elected by the
      surviving spouse) constitutes a non-QPSA death benefit and is payable
      under the rules described in Section 8.4.

9.4   DEFINITIONS.

            (a) QUALIFIED JOINT AND SURVIVOR ANNUITY (QJSA). A QJSA is an
            immediate annuity payable over the life of the Participant with a
            survivor annuity payable over the life of the spouse. If the
            Participant is not married as of the Distribution Commencement Date,
            the QJSA is an immediate annuity payable over the life of the
            Participant. The survivor annuity must provide for payments to the
            surviving spouse equal to 50% of the payments to which the
            Participant is entitled under the annuity during the joint lives of
            the Participant and the spouse. The Employer may elect under Part
            11, #41.b. of the Agreement [Part 11, #59.b. of the 401(k)
            Agreement] to make payments to the surviving spouse equal to 100%,
            75% or 66 2/3% (instead of 50%) of the payments the Participant is
            entitled to under the annuity.

            (b) QUALIFIED PRERETIREMENT SURVIVOR ANNUITY (QPSA). A QPSA is an
            annuity payable over the life of the surviving spouse that is
            purchased using 50% of the Participant's vested Account Balance as
            of the date of death. The Employer may elect under Part 11, #41.b.
            of the Agreement [Part 11, #59.b. of the 401(k) Agreement] to
            provide a QPSA equal to 100% (instead of 50%) of the Participant's
            vested Account Balance. The remaining vested Account Balance will be
            distributed in accordance with the death distribution provisions
            under Section 8.4. To the extent the Participant's vested Account
            Balance is derived from Employee After-Tax Contributions, the QPSA
            will share in the Employee After-Tax Contributions in the same
            proportion as the Employee After-Tax Contributions bear to the total
            vested Account Balance of the Participant.

                                                                              35
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            The surviving spouse may elect to have the QPSA distributed at any
            time following the Participant's death (subject to the required
            minimum distribution rules under Article 10) and may elect to
            receive distribution in any form permitted under Section 8.1 of the
            Plan. If the surviving spouse fails to elect distribution upon the
            Participant's death, the QPSA benefit will be distributed in
            accordance with Section 8.4.

            (c) DISTRIBUTION COMMENCEMENT DATE. The Distribution Commencement
            Date is the date an Employee commences distributions from the Plan.
            If a Participant commences distribution with respect to a portion of
            his/her Account Balance, a separate Distribution Commencement Date
            applies to any subsequent distribution. If distribution is made in
            the form of an annuity, the Distribution Commencement Date is the
            first day of the first period for which annuity payments are made.

            (d) QUALIFIED ELECTION. A Participant (and the Participant's spouse)
            may waive the QJSA or QPSA pursuant to a Qualified Election. If it
            is established to the satisfaction of a plan representative that
            there is no spouse or that the spouse cannot be located, any waiver
            signed by the Participant is deemed to be a Qualified Election. For
            this purpose, a Participant will be deemed to not have a spouse if
            the Participant is legally separated or has been abandoned and the
            Participant has a court order to such effect. However, a former
            spouse of the Participant will be treated as the spouse or surviving
            spouse and any current spouse will not be treated as the spouse or
            surviving spouse to the extent provided under a QDRO.

            A Qualified Election is a written election signed by both the
            Participant and the Participant's spouse (if applicable) that
            specifically acknowledges the effect of the election. The spouse's
            consent must be witnessed by a plan representative or notary public.
            In the case of a waiver of the QJSA, the election must designate an
            alternative form of benefit payment that may not be changed without
            spousal consent (unless the spouse enters into a general consent
            agreement expressly permitting the Participant to change the form of
            payment without any further spousal consent). In the case of a
            waiver of the QPSA, the election must be made within the QPSA
            Election Period and the election must designate a specific alternate
            Beneficiary, including any class of Beneficiaries or any contingent
            Beneficiaries, which may not be changed without spousal consent
            (unless the spouse enters into a general consent agreement expressly
            permitting the Participant to change the Beneficiary designation
            without any further spousal consent).

            Any consent by a spouse under a Qualified Election (or a
            determination that the consent of a spouse is not required) shall be
            effective only with respect to such spouse. If the Qualified
            Election permits the Participant to change a payment form or
            Beneficiary designation without any further consent by the spouse,
            the Qualified Election must acknowledge that the spouse has the
            right to limit consent to a specific form of benefit or a specific
            Beneficiary, as applicable, and that the spouse voluntarily elects
            to relinquish either or both of such rights. A Participant or spouse
            may revoke a prior waiver of the QPSA benefit at any time before the
            commencement of benefits. Spousal consent is not required for a
            Participant to revoke a prior QPSA waiver. No consent obtained under
            this provision shall be valid unless the Participant has received
            notice as provided in Section 9.5 below.

            (e) QPSA ELECTION PERIOD. A Participant (and the Participant's
            spouse) may waive the QPSA at any time during the QPSA Election
            Period. The QPSA Election Period is the period beginning on the
            first day of the Plan Year in which the Participant attains age 35
            and ending on the date of the Participant's death. If a Participant
            separates from service prior to the first day of the Plan Year in
            which age 35 is attained, with respect to the Account Balance as of
            the date of separation, the QPSA Election Period begins on the date
            of separation.

            (f) PRE-AGE 35 WAIVER. A Participant who has not yet attained age 35
            as of the end of a Plan Year may make a special Qualified Election
            to waive, with spousal consent, the QPSA for the period beginning on
            the date of such election and ending on the first day of the Plan
            Year in which the Participant will attain age 35. Such election is
            not valid unless the Participant receives the proper notice required
            under Section 9.5 below. QPSA coverage is automatically reinstated
            as of the first day of the Plan Year in which the Participant
            attains age 35. Any new waiver on or after such date must satisfy
            all the requirements for a Qualified Election.

9.5   NOTICE REQUIREMENTS.

            (a) QJSA. In the case of a QJSA, the Plan Administrator shall
            provide each Participant with a written explanation of: (1) the
            terms and conditions of the QJSA; (2) the Participant's right to
            make and the effect of an election to waive the QJSA form of
            benefit; (3) the rights of the Participant's spouse; and (4) the
            right to make, and the effect of, a revocation of a previous
            election to waive the QJSA. The notice must be provided to each
            Participant under the Plan no less than 30 days and no more than 90
            days prior to the Distribution Commencement Date.

            A Participant may commence receiving a distribution in a form other
            than a QJSA less than 30 days after receipt of the written
            explanation described in the preceding paragraph provided: (1) the
            Participant has been provided with information that clearly
            indicates that the Participant has at least 30 days to consider
            whether to waive the QJSA and elect (with spousal consent) a form of
            distribution other than a QJSA; (2) the Participant is permitted to
            revoke any affirmative distribution election at least until the
            Distribution Commencement Date or, if later, at any time prior to
            the expiration of the 7-day period that begins the day after the
            explanation of the QJSA is provided to the Participant; and (3) the
            Distribution Commencement Date is after the date the written
            explanation was provided to the Participant. For distributions on or
            after December 31, 1996, the Distribution Commencement Date may be a
            date prior to the date the written explanation is provided to the
            Participant if the distribution does not commence until at least 30
            days after such written explanation is provided, subject to the
            waiver of the 30-day period.

            (b) QPSA. In the case of a QPSA, the Plan Administrator shall
            provide each Participant within the applicable period for such
            Participant a written explanation of the QPSA in such terms and in
            such manner as would be comparable to the explanation provided for
            the QJSA in subsection (a) above. The applicable period for a
            Participant is whichever of the following periods ends last: (1) the
            period beginning with the first day of the Plan Year in which the
            Participant attains age 32 and ending with the close of the Plan
            Year preceding the Plan Year in which the Participant attains age
            35; (2) a reasonable period ending after the individual becomes a
            Participant; or (3) a reasonable period ending after the joint and
            survivor annuity requirements first apply to the Participant.
            Notwithstanding the foregoing, notice must be provided within a
            reasonable period ending after separation from service in the case
            of a Participant who separates from service before attaining age 35.

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

9.6   EXCEPTION TO THE JOINT AND SURVIVOR ANNUITY REQUIREMENTS. Except as
      provided in Section 9.7, this Article 9 does not apply to any Participant
      who has not earned an Hour of Service with the Employer on or after August
      23, 1984. In addition, if, as of the Distribution Commencement Date, the
      Participant's vested Account Balance (for pre-death distributions) or the
      value of the QPSA death benefit (for post-death distributions) does not
      exceed $5,000, the Participant or surviving spouse, as applicable, will
      receive a lump sum distribution pursuant to Section 8.4(b)(1), in lieu of
      any QJSA or QPSA benefits. (See Section 8.3(e) for special rules for
      calculating the value of a Participant's vested Account Balance.)

9.7   TRANSITIONAL RULES. Any living Participant not receiving benefits on
      August 23, 1984, who would otherwise not receive the benefits prescribed
      under this Article 9 must be given the opportunity to elect to have the
      preceding provisions of this Article 9 apply if such Participant is
      credited with at least one Hour of Service under this Plan or a
      predecessor plan in a Plan Year beginning on or after January 1, 1976, and
      such Participant had at least 10 years of vesting service when he or she
      separated from service. The Participant must be given the opportunity to
      elect to have this Article 9 apply during the period commencing on August
      23, 1984, and ending on the date benefits would otherwise commence to such
      Participant. A Participant described in this paragraph who has not elected
      to have this Article 9 apply is subject to the rules in this Section 9.7
      instead. Also, a Participant who does not qualify to elect to have this
      Article 9 apply because such Participant does not have at least 10 Years
      of Service for vesting purposes is subject to the rules of this Section
      9.7.

      Any living Participant not receiving benefits on August 23, 1984, who was
      credited with at least one Hour of Service under this Plan or a
      predecessor plan on or after September 2, 1974, and who is not otherwise
      credited with any service in a Plan Year beginning on or after January 1,
      1976, must be given the opportunity to have his/her benefits paid in
      accordance with the following paragraph. The Participant must be given the
      opportunity to elect to have this Section 9.7 apply (other than the first
      paragraph of this Section) during the period commencing on August 23,
      1984, and ending on the date benefits would otherwise commence to such
      Participant.

      If, under either of the preceding two paragraphs, a Participant is subject
      to this Section 9.7, the following rules apply.

            (a) AUTOMATIC JOINT AND SURVIVOR ANNUITY. If benefits in the form of
            a life annuity become payable to a married Participant who:

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

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

                  (3) begins to receive payments on or after the Qualified Early
                  Retirement Age; or

36
<PAGE>

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

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

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

            (c) QUALIFIED EARLY RETIREMENT AGE. The Qualified Early Retirement
            Age is the latest of:

                  (1) the earliest date, under the plan, on which the
                  Participant may elect to receive retirement benefits,

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

                  (3) the date the Participant begins participation under the
                  Plan.

ARTICLE 10

REQUIRED DISTRIBUTIONS

This Article provides for the required commencement of distributions upon
certain events. In addition, this Article places limitations on the period over
which distributions may be made to a Participant or Beneficiary. To the extent
the distribution provisions of this Plan, particularly Articles 8 and 9, are
inconsistent with the provisions of this Article 10, the provisions of this
Article control. Part 13 of the Agreement contains specific elections for
applying the rules under this Article 10.

10.1  REQUIRED DISTRIBUTIONS BEFORE DEATH.

      (a) DEFERRED DISTRIBUTIONS. A Participant must be permitted to receive a
      distribution from the Plan no later than the 60th day after the latest of
      the close of the Plan Year in which:

            (1) the Participant attains age 65 (or Normal Retirement Age, if
            earlier);

            (2) occurs the 10th anniversary of the year in which the Participant
            commenced participation in the Plan; or,

            (3) the Participant terminates service with the Employer.

      (b) REQUIRED MINIMUM DISTRIBUTIONS. The entire interest of a Participant
      must be distributed or begin to be distributed no later than the
      Participant's Required Beginning Date (as defined in Section 10.3(a)) over
      one of the following periods (or a combination thereof):

            (1) the life of the Participant,

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

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

            (4) a period certain not extending beyond the joint and last
            survivor Life Expectancy of the Participant and a Designated
            Beneficiary.

            If the Participant's interest is to be distributed over a period
            designated under subsection (3) or (4) above, the amount required to
            be distributed for each calendar year must at least equal the
            quotient obtained by dividing the Participant's Benefit (as
            determined under Section 10.3(g)) by the lesser of (i) the
            Applicable Life Expectancy or (ii) if the Participant's Designated
            Beneficiary is not his/her spouse, the minimum distribution
            incidental benefit factor set forth in Q&A-4 of Prop. Treas. Reg.
            Section 401(a)(9)-2. Distributions after the death of the
            Participant shall be determined using the Applicable Life Expectancy
            as the relevant divisor regardless of the Participant's Designated
            Beneficiary.

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

            If a Participant receives a distribution in the form of an annuity
            purchased from an insurance company, distributions thereunder shall
            be made in accordance with the requirements of Code Section
            401(a)(9) and the regulations thereunder. For calendar years
            beginning before January 1, 1989, if the Participant's spouse is not
            the Designated Beneficiary, the method of distribution selected must
            ensure that at least 50% of the Present Value of the amount
            available for distribution is paid within the life expectancy of the
            Participant.

10.2  REQUIRED DISTRIBUTIONS AFTER DEATH.

      (a) DISTRIBUTION BEGINNING BEFORE DEATH. If the Participant dies after
      he/she has begun receiving distributions under Section 10.1(b), the
      remaining portion of the Participant's vested Account Balance shall
      continue to be distributed at least as rapidly as under the method of
      distribution being used prior to the Participant's death.

      (b) DISTRIBUTION BEGINNING AFTER DEATH. Subject to the rules under Section
      8.4(b), if the Participant dies before receiving distributions under
      Section 10.1(b), distribution of the Participant's entire vested Account
      Balance shall be completed by December 31 of the calendar year containing
      the fifth anniversary of the Participant's death, except to the extent an
      election is made to receive distributions in accordance with subsection
      (1) or (2) below.

            (1) To the extent any portion of the Participant's vested Account
            Balance is payable to a Designated Beneficiary, distributions may be
            made over the life of the Designated Beneficiary or over a period
            certain not greater than the Life Expectancy of the Designated
            Beneficiary, provided such distributions begin on or before December
            31 of the calendar year immediately following the calendar year in
            which the Participant died.

            (2) If the Designated Beneficiary is the Participant's surviving
            spouse, he/she may delay the distribution under subsection (1) until
            December 31 of the calendar year in which the Participant would have
            attained age 70 1/2, if such date is later than the date described
            in subsection (1).

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

            For purposes of this subsection (b), if the surviving spouse dies
            after the Participant, but before payments to such spouse begin, the
            provisions of this subsection (b), with the exception of subsection
            (2) above, shall be applied as if the surviving spouse were the
            Participant.

      (c) TREATMENT OF TRUST BENEFICIARIES AS DESIGNATED BENEFICIARIES. If a
      trust is properly named as a Beneficiary under the Plan, the beneficiaries
      of the trust will be treated as the Designated Beneficiaries of the
      Participant solely for purposes of determining the distribution period
      under this Article 10 with respect to the trust's interests in the
      Participant's vested Account Balance. The beneficiaries of a trust will be
      treated as Designated Beneficiaries for this purpose only if, as of the
      later of the date the trust is named as a Beneficiary of the Participant
      or the Participant's Required Beginning Date (and as of all subsequent
      periods during which the trust is named as a Beneficiary of the
      Participant), the following requirements are met:

            (1) the trust is a valid trust under state law, or would be but for
            the fact there is no corpus;

            (2) the trust is irrevocable or will, by its terms, become
            irrevocable upon the death of the Participant;

            (3) the beneficiaries of the trust who are beneficiaries with
            respect to the trust's interests in the Participant's vested Account
            Balance are identifiable from the trust instrument; and

            (4) the Plan Administrator receives the documentation described in
            Question D-7 of Proposed Treas. Reg. Section 1.401(a)(9)-1, as
            subsequently amended or finally adopted.

            If the foregoing requirements are satisfied and the Plan
            Administrator receives such additional information as it may
            request, the Plan Administrator may treat such beneficiaries of the
            trust as Designated Beneficiaries.

      (d) TRUST BENEFICIARY QUALIFYING FOR MARITAL DEDUCTION. If a Beneficiary
      is a trust (other than an estate marital trust) that is intended to
      qualify for the federal estate tax marital deduction under Code Section
      2056 ("marital trust"), then:

            (1) in no event will the annual amount distributed from the Plan to
            the marital trust be less than the greater of:

                                                                              37
<PAGE>

                  (i) all fiduciary accounting income with respect to such
                  Beneficiary's interest in the Plan, as determined by the
                  trustee of the marital trust, or

                  (ii) the minimum distribution required under this Article 10;

            (2) the trustee of the marital trust (or the trustee's legal
            representative) shall be responsible for calculating the amount to
            be distributed under subsection (1) above and shall instruct the
            Plan Administrator in writing to distribute such amount to the
            marital trust;

            (3) the trustee of the marital trust may from time to time notify
            the Plan Administrator in writing to accelerate payment of all or
            any part of the portion of such Beneficiary's interest that remains
            to be distributed, and may also notify the Plan Administrator to
            change the frequency of distributions (but not less often than
            annually); and

            (4) the trustee of the marital trust shall be responsible for
            characterizing the amounts so distributed from the Plan as income or
            principle under applicable state laws.

10.3  DEFINITIONS.

      (a) REQUIRED BEGINNING DATE. A Participant's Required Beginning Date is
      the date designated under subsection (1)(i) or (ii) below, as applicable,
      unless the Employer elects under Part 13, #52 of the Agreement [Part 13,
      #70 of the 401(k) Agreement] to apply the Old-Law Required Beginning Date,
      as described in subsection (2) below. If the Employer does NOT select the
      Old-Law Required Beginning Date under Part 13, #52 of the Agreement [Part
      13, #70 of the 401(k) Agreement], the Required Beginning Date rules under
      subsection (1) below apply. (But see Section 10.4 for special rules
      dealing with operational compliance with the GUST Legislation.)

            (1) "NEW-LAW" REQUIRED BEGINNING DATE. If the Employer does not
            elect to apply the Old-Law Required Beginning Date under Part 13,
            #52 of the Agreement [Part 13, #70 of the 401(k) Agreement], a
            Participant's Required Beginning Date under the Plan is:

                  (i) FOR FIVE-PERCENT OWNERS. April 1 that follows the end of
                  the calendar year in which the Participant attains age 70 1/2.

                  (ii) FOR PARTICIPANTS OTHER THAN FIVE-PERCENT OWNERS. April 1
                  that follows the end of the calendar year in which the later
                  of the following two events occurs:

                        (A) the Participant attains age 70 1/2 or

                        (B) the Participant retires.

                  If a Participant is not a Five-Percent Owner for the Plan Year
                  that ends with or within the calendar year in which the
                  Participant attains age 70 1/2, and the Participant has not
                  retired by the end of such calendar year, his/her Required
                  Beginning Date is April 1 that follows the end of the first
                  subsequent calendar year in which the Participant becomes a
                  Five-Percent Owner or retires.

                  A Participant may begin in-service distributions prior to
                  his/her Required Beginning Date only to the extent authorized
                  under Article 10 and Part 9 of the Agreement. However, if this
                  Plan were amended to add the Required Beginning Date rules
                  under this subsection (1), a Participant who attained age
                  70 1/2 prior to January 1, 1999 (or, if later, January 1
                  following the date the Plan is first amended to contain the
                  Required Beginning Date rules under this subsection (1)) may
                  receive in-service minimum distributions in accordance with
                  the terms of the Plan in existence prior to such amendment.

            (2) OLD-LAW REQUIRED BEGINNING DATE. If the Old-Law Required
            Beginning Date is elected under Part 13, #52 of the Agreement [Part
            13, #70 of the 401(k) Agreement], the Required Beginning Date for
            all Participants will be determined under subsection (1)(i) above,
            without regard to the rule in subsection (1)(ii). The Required
            Beginning Date for all Participants under the Plan will be April 1
            of the calendar year following attainment of age 70 1/2.

      (b) FIVE-PERCENT OWNER. A Participant is a Five-Percent Owner for purposes
      of this Section if such Participant is a Five-Percent Owner (as defined in
      Section 22.88) at any time during the Plan Year ending with or within the
      calendar year in which the Participant attains age 70 1/2. Once
      distributions have begun to a Five-Percent Owner under this Article, they
      must continue to be distributed, even if the Participant ceases to be a
      Five-Percent Owner in a subsequent year.

      (c) DESIGNATED BENEFICIARY. A Beneficiary designated by the Participant
      (or the Plan), whose Life Expectancy may be taken into account to
      calculate minimum distributions, pursuant to Code Section 401(a)(9) and
      the regulations thereunder.

      (d) APPLICABLE LIFE EXPECTANCY. The determination of the Applicable Life
      Expectancy depends on whether the term certain method or the recalculation
      method is being use to adjust the Life Expectancy in each Distribution
      Calendar Year. The recalculation method may only be used to determine the
      Life Expectancy of the Participant and/or the Participant's spouse. The
      recalculation method is not available with respect to a nonspousal
      Designated Beneficiary.

      If the Designated Beneficiary is the Participant's spouse, or if the
      Participant's (or surviving spouse's) single life expectancy is the
      Applicable Life Expectancy, the term certain method is used unless the
      recalculation method is elected by the Participant (or by the surviving
      spouse). If the Designated Beneficiary is not the Participant's spouse,
      the term certain method is used to determine the Life Expectancy of both
      the Participant and the Designated Beneficiary, unless the recalculation
      method is elected by the Participant with respect to his/her Life
      Expectancy. The term certain method will always apply for purposes of
      determining the Applicable Life Expectancy of a nonspousal Designated
      Beneficiary. An election to recalculate Life Expectancy (or the failure to
      elect recalculation) shall be irrevocable as of the Participant's Required
      Beginning Date as to the Participant (or spouse) and shall apply to all
      subsequent years.

      If the term certain method is being used, the Life Expectancy determined
      for the first Distribution Calendar Year is reduced by one for each
      subsequent Distribution Year. If the recalculation method is used, the
      following rules apply:

            (1) If the Life Expectancy is the Participant's (or surviving
            spouse's) single Life Expectancy, the Applicable Life Expectancy is
            redetermined for each Distribution Year based on the Participant's
            (or surviving spouse's) age on his/her birthday which falls in such
            year.

            (2) If the Life Expectancy is a joint and last survivor Life
            Expectancy based on the ages of the Participant and the
            Participant's spouse, and the recalculation method is elected with
            respect to both the Participant and his/her spouse, the Applicable
            Life Expectancy is redetermined for each Distribution Year based on
            the ages of the individuals on their birthdays that fall in such
            year.

            (3) If the Life Expectancy is a joint and last survivor Life
            Expectancy based on the ages of the Participant and the
            Participant's spouse, and the recalculation method is elected with
            respect to only one such individual, or if the Life Expectancy is a
            joint and last survivor Life Expectancy based on the ages of the
            Participant and a nonspousal Designated Beneficiary, and the
            recalculation method is elected with respect to the Participant, the
            Applicable Life Expectancy is determined in accordance with the
            procedures outlined in Prop. Treas. Reg. Section 1.401(a)(9)-1,
            E-8(b), or other applicable guidance.

      (e) LIFE EXPECTANCY. For purposes of determining a Participant's required
      minimum distribution amount, Life Expectancy and joint and last survivor
      Life Expectancy are computed using the expected return multiples in Tables
      V and VI of Section 1.72-9 of the Income Tax Regulations.

      (f) DISTRIBUTION CALENDAR YEAR. A calendar year for which a minimum
      distribution is required. For distributions beginning before the
      Participant's death, the first Distribution Calendar Year is the calendar
      year immediately preceding the calendar year that contains the
      Participant's Required Beginning Date. For distributions beginning after
      the Participant's death, the first Distribution Calendar Year is the
      calendar year in which distributions are required to begin pursuant to
      Section 10.2.

      (g) PARTICIPANT'S BENEFIT. For purposes of determining a Participant's
      required minimum distribution, the Participant's Benefit is determined
      based on his/her Account Balance as of the last Valuation Date in the
      calendar year immediately preceding the Distribution Calendar Year
      increased by the amount of any contributions or forfeitures allocated to
      the Account Balance as of dates in the Distribution Calendar Year after
      the Valuation Date and decreased by distributions made in the Distribution
      Calendar Year after the Valuation Date.

      If any portion of the minimum distribution for the first Distribution
      Calendar Year is made in the second Distribution Calendar Year on or
      before the Required Beginning Date, the amount of the minimum distribution
      made in the second Distribution Calendar Year shall be treated as if it
      had been made in the immediately preceding Distribution Calendar Year.

10.4  GUST ELECTIONS. If this Plan is being restated to comply with the GUST
      Legislation (as defined in Section 22.96), Appendix B-2 of the Agreement
      permits the Employer to designate how it operated this Plan in compliance
      with the required minimum distribution rules for years prior to the date
      the Plan is adopted.

      (a) DISTRIBUTIONS UNDER OLD-LAW REQUIRED BEGINNING DATE RULES. Unless the
      Employer specifically elects to apply the Old-Law Required Beginning Date
      rule under Part 13, #52 of the Agreement [Part 13, #70 of the 401(k)
      Agreement], the Required Beginning Date rules (as described in Section
      10.3(a)(1)) apply. However, if prior to the adoption of this Prototype
      Plan, the terms of the Plan reflected the Old-Law Required Beginning Date
      rules, minimum distributions for such years are required to be calculated
      in accordance with that Old-Law Required Beginning Date, except to the
      extent any operational elections described in subsection (b) or (c) below
      applied.

      (b) OPTION TO POSTPONE DISTRIBUTIONS. For calendar years beginning after
      December 31, 1996 and prior to the restatement of this Plan to comply with
      the GUST changes, the Plan may have permitted Participants (other than
      Five-Percent Owners) who would otherwise have begun receiving minimum
      distributions under the terms of the Plan in effect for such years

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      to postpone receiving their minimum distributions until the Required
      Beginning Date under Section 10.3(a)(1), even though the terms of the Plan
      (prior to the restatement) did not permit such an election. Appendix
      B-2.a. of the Agreement permits the Employer to specify the years during
      which Participants were permitted to postpone receiving minimum
      distributions under the Plan. Appendix B-2 need not be completed if
      Participants were not provided the option to postpone receiving minimum
      distributions, either because the Plan used the "Old-Law" Required
      Beginning Date rules or because the Plan made distributions under the
      "New-Law" Required Beginning Date rules and contained other optional forms
      of benefit under its general elective distribution provisions that
      preserved the optional forms of benefit under the "Old Law Required
      Beginning Date" rules.

      (c) ELECTION TO STOP MINIMUM REQUIRED DISTRIBUTIONS. A Participant (other
      than a Five-Percent Owner) who began receiving minimum distributions in
      accordance with the Old-Law Required Beginning Date rules under the Plan
      prior to the date the Plan was amended to comply with the GUST changes
      generally must continue to receive such minimum distributions, even if the
      Participant is still employed with the Employer. However, prior to the
      restatement of this Plan to comply with the GUST changes, the Plan may
      have permitted Participants to stop minimum distributions if they had not
      reached the Required Beginning Date described in Section 10.3(a)(1), even
      though the terms of the Plan did not permit such an election. Under
      Appendix B-2.b. of the Agreement, the Employer may designate the year in
      which Participants were permitted to stop receiving minimum distributions
      in accordance with this subsection (c). A Participant must recommence
      minimum distributions as required under the Required Beginning Date rules
      applicable under this restated Plan.

      A Participant's election to stop and recommence distributions is subject
      to the spousal consent requirements under Article 9 (if the Plan is
      otherwise subject to the Joint and Survivor Annuity requirements) and is
      subject to the terms of any applicable QDRO. The manner in which the Plan
      must comply with the spousal consent requirements depends on whether or
      not the Employer elects under Appendix B-2.c. of the Agreement to have the
      recommencement of benefits constitute a new Distribution Commencement
      Date. If the Plan is not otherwise subject to the Joint and Survivor
      Annuity requirements, Appendix B-2.c. need not be completed.

            (1) NEW DISTRIBUTION COMMENCEMENT DATE. If the Employer elects under
            Appendix B-2.c.(1) of the Agreement that recommencement of benefits
            will create a new Distribution Commencement Date, no spousal consent
            is required for a Participant to elect to stop distributions, except
            where such distributions are being paid in the form of a QJSA. Where
            such distributions are being paid in the form of a QJSA, in order to
            comply with this subsection (1), the person who was the
            Participant's spouse on the original Distribution Commencement Date
            must consent to the election to stop distributions and the spouse's
            consent must acknowledge the effect of the election. Because there
            is a new Distribution Commencement Date upon recommencement of
            benefits, the Plan, in order to satisfy this subsection (1), must
            comply with all of the requirements of Article 9 upon such
            recommencement, including payment of a QPSA (as defined in Section
            9.4(b)) if the Participant dies before the new Distribution
            Commencement Date.

            (2) NO NEW DISTRIBUTION COMMENCEMENT DATE. If the Employer elects
            under Appendix B-2.c.(2) of the Agreement that recommencement of
            benefits will not create a new Distribution Commencement Date, no
            spousal consent is required for the Participant to elect to stop
            required minimum distributions prior to retirement. In addition, no
            spousal consent is required when payments recommence to the
            Participant if:

                  (i) payments recommence to the Participant with the same
                  Beneficiary and in a form of benefit that is the same but for
                  the cessation of distributions;

                  (ii) the individual who was the Participant's spouse on the
                  Distribution Commencement Date executed a general consent
                  within the meaning of Section 1.401(a)-20, A-31 of the
                  regulations; or

                  (iii) the individual who was the Participant's spouse on the
                  Distribution Commencement Date executed a specific consent to
                  waive a QJSA within the meaning of Section 1.401(a)-20, A-31,
                  and the Participant is not married to that individual when
                  benefits recommence.

                  To qualify under this subsection (2), consent of the
                  individual who was the Participant's spouse on the
                  Distribution Commencement Date is required prior to
                  recommencement of distributions if the Participant chooses to
                  recommence benefits in a different form than the form in which
                  benefits were being distributed prior to the cessation of
                  distributions or with a different Beneficiary. Consent of the
                  Participant's spouse is also required if the original form of
                  distribution was a QJSA (as defined in Section 9.4(a)) or the
                  spouse originally executed a specific consent to waive the
                  QJSA within the meaning of Section 1.401(a)-20, A-31, of the
                  regulations, and the Participant is still married to that
                  individual when benefits recommence.

10.5  TRANSITIONAL RULE. The minimum distribution requirements in Section 10.2
      do not apply if distribution of the Participant's Account Balance is
      subject to a TEFRA Section 242(b)(2) election. A TEFRA Section 242(b)
      election overrides the required minimum distribution rules only if the
      following requirements are satisfied.

      (a) The distribution by the Plan is one that would not have disqualified
      the Plan under Section 401(a)(9) of the Code as in effect prior to
      amendment by the Deficit Reduction Act of 1984.

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

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

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

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

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

      For any distribution which commences before January 1, 1984, but continues
      after December 31, 1983, the Participant, or the Beneficiary, to whom such
      distribution is being made, will be presumed to have designated the method
      of distribution under which the distribution is being made if the method
      of distribution was specified in writing and the distribution satisfies
      the requirements in subsections (a) and (e) above.

      If a designation is revoked any subsequent distribution must satisfy the
      requirements of Code Section 401(a)(9) and the proposed regulations
      thereunder. If a designation is revoked subsequent to the date
      distributions are required to begin, the Plan must distribute by the end
      of the calendar year following the calendar year in which the revocation
      occurs the total amount not yet distributed which would have been required
      to have been distributed to satisfy Code Section 401(a)(9) and the
      proposed regulations thereunder, but for the TEFRA Section 242(b)(2)
      election. For calendar years beginning after December 31, 1988, such
      distributions must meet the minimum distribution incidental benefit
      requirements in Section 1.401(a)(9)-2 of the proposed regulations (or
      other applicable regulations). Any changes in the designation will be
      considered to be a revocation of the designation. However, the mere
      substitution or addition of another Beneficiary (one not named in the
      designation) under the designation will not be considered to be a
      revocation of the designation, so long as such substitution or addition
      does not alter the period over which distributions are to be made under
      the designation, directly or indirectly (for example, by altering the
      relevant measuring life). In the case in which an amount is transferred or
      rolled over from one plan to another plan, the rules in Questions J-2 and
      J-3 of Section 1.401(a)(9)-1 of the proposed regulations (or other
      applicable regulations) shall apply.

ARTICLE 11

PLAN ADMINISTRATION AND SPECIAL OPERATING RULES

This Article describes the duties and responsibilities of the Plan
Administrator. In addition, this Article sets forth default QDRO procedures and
benefit claims procedures, as well as special operating rules when an Employer
is a member of a Related Employer group and when there is a Short Plan Year.
Provisions related to Plan accounting and investments are contained in Article
13.

11.1  PLAN ADMINISTRATOR. The Employer is the Plan Administrator, unless the
      Employer designates in writing another person or persons as the Plan
      Administrator. The Employer may designate the Plan Administrator by name,
      by reference to the person or group of persons holding a certain position,
      by reference to a procedure under which the Plan Administrator is
      designated, or by reference to a person or group of persons charged with
      the specific responsibilities of Plan Administrator. If any Related
      Employer has executed a Co-Sponsor Adoption Page, the Employer referred to
      in this Section is the Employer that executes the Signature Page of the
      Agreement.

      (a) ACCEPTANCE OF RESPONSIBILITY BY DESIGNATED PLAN ADMINISTRATOR. If the
      Employer designates a Plan Administrator other than itself, the designated
      Plan Administrator must accept its responsibilities in writing. The
      designated Plan Administrator will serve in a manner and for the time
      period as agreed upon with the Employer. If more than one person has the
      responsibility of Plan Administrator, the group shall act by majority
      vote, but may designate specific persons to act on the Plan
      Administrator's behalf.

                                                                              39
<PAGE>

      (b) RESIGNATION OF DESIGNATED PLAN ADMINISTRATOR. A designated Plan
      Administrator may resign by delivering a written resignation to the
      Employer. The Employer may remove a designated Plan Administrator by
      delivering a written notice of removal. If a designated Plan Administrator
      resigns or is removed, and no new Plan Administrator is designated, the
      Employer is the Plan Administrator.

      (c) NAMED FIDUCIARY. The Plan Administrator is the Plan's Named Fiduciary,
      unless the Plan Administrator specifically names another person as Named
      Fiduciary and the designated person accepts its responsibilities as Named
      Fiduciary in writing.

11.2  DUTIES AND POWERS OF THE PLAN ADMINISTRATOR. The Plan Administrator will
      administer the Plan for the exclusive benefit of the Plan Participants and
      Beneficiaries, and in accordance with the terms of the Plan. To the extent
      the terms of the Plan are unclear, the Plan Administrator may interpret
      the Plan, provided such interpretation is consistent with the rules of
      ERISA and Code Section 401 and is performed in a uniform and
      nondiscriminatory manner. This right to interpret the Plan is an express
      grant of discretionary authority to resolve ambiguities in the Plan
      document and to make discretionary decisions regarding the interpretation
      of the Plan's terms, including who is eligible to participate under the
      Plan, and the benefit rights of a Participant or Beneficiary. The Plan
      Administrator will not be held liable for any interpretation of the Plan
      terms or decision regarding the application of a Plan provision provided
      such interpretation or decision is not arbitrary or capricious.

      (a) DELEGATION OF DUTIES AND POWERS. To the extent provided for in an
      agreement with the Employer, the Plan Administrator may delegate its
      duties and powers to one or more persons. Such delegation must be in
      writing and accepted by the person or persons receiving the delegation.

      (b) SPECIFIC DUTIES AND POWERS. The Plan Administrator has the general
      responsibility to control and manage the operation of the Plan. This
      responsibility includes, but is not limited to, the following:

            (1) To construe and enforce the terms of the Plan, including those
            related to Plan eligibility, vesting and benefits;

            (2) To develop separate procedures, consistent with the terms of the
            Plan, to assist in the administration of the Plan, including the
            adoption of separate or modified loan policy procedures (see Article
            14), procedures for direction of investment by Participants (see
            Section 13.5(c)), procedures for determining whether domestic
            relations orders are QDROs (see Section 11.5), and procedures for
            the proper determination of investment earnings to be allocated to
            Participants' Accounts (see Section 13.4);

            (3) To communicate with the Trustee and other responsible persons
            with respect to the crediting of Plan contributions, the
            disbursement of Plan distributions and other relevant matters;

            (4) To maintain all necessary records that may be required for tax
            and other administration purposes;

            (5) To furnish and to file all appropriate notices, reports and
            other information to Participants, Beneficiaries, the Employer, the
            Trustee and government agencies (as necessary);

            (6) To answer questions Participants and Beneficiaries may have
            relating to the Plan and their benefits;

            (7) To review and decide on claims for benefits under the Plan;

            (8) To retain the services of other persons, including Investment
            Managers, attorneys, consultants, advisers and others, to assist in
            the administration of the Plan;

            (9) To correct any defect or error in the administration of the
            Plan;

            (10) To establish a "funding policy and method" for the Plan for
            purposes of ensuring the Plan is satisfying its financial objectives
            and is able to meet its liquidity needs; and

            (11) To suspend contributions, including Section 401(k) Deferrals
            and/or Employee After-Tax Contributions, on behalf of any or all
            Highly Compensated Employees, if the Plan Administrator reasonably
            believes that such contributions will cause the Plan to discriminate
            in favor of Highly Compensated Employees. See Sections 17.2(e) and
            17.3(e).

11.3  EMPLOYER RESPONSIBILITIES. The Employer will provide in a timely manner
      all appropriate information necessary for the Plan Administrator to
      perform its duties. This information includes, but is not limited to,
      Participant compensation data, Employee employment, service and
      termination information, and other information the Plan Administrator may
      require. The Plan Administrator may rely on the accuracy of any
      information and data provided by the Employer.

      The Employer will provide to the Trustee written notification of the
      appointment of any person or persons as Plan Administrator, Investment
      Manager or other Plan fiduciary, and the names, titles and authorities of
      any individuals who are authorized to act on behalf of such persons. The
      Trustee shall be entitled to rely upon such information until it receives
      written notice of a change in such appointments or authorizations.

11.4  PLAN ADMINISTRATION EXPENSES. All reasonable expenses related to plan
      administration will be paid from Plan assets, except to the extent the
      expenses are paid (or reimbursed) by the Employer. For this purpose, Plan
      expenses include all reasonable costs, charges and expenses incurred by
      the Trustee in connection with the administration of the Trust (including
      such reasonable compensation to the Trustee as may be agreed upon from
      time to time between the Employer or Plan Administrator and the Trustee
      and any fees for legal services rendered to the Trustee). All reasonable
      additional administrative expenses incurred to effect investment elections
      made by Participants and Beneficiaries under Section 13.5(c) shall be paid
      from the Trust and, as elected by the Plan Administrator, shall either be
      charged (in accordance with such reasonable nondiscriminatory rules as the
      Plan Administrator deems appropriate under the circumstances) to the
      Account of the individual making such election or treated as a general
      expense of the Trust. All transaction-related expenses incurred to effect
      a specific investment for an individually-directed Account (such as
      brokerage commissions and other transfer expenses) shall, as elected by
      the Plan Administrator, either be paid from or otherwise charged directly
      to the Account of the individual providing such direction or treated as a
      general Trust expense. In addition, unless specifically prohibited under
      statute, regulation or other guidance of general applicability, the Plan
      Administrator may charge to the Account of an individual Participant a
      reasonable charge to offset the cost of making a distribution to the
      Participant, Beneficiary or Alternate Payee. If liquid assets of the Trust
      are insufficient to cover the fees of the Trustee or the Plan
      Administrator, then Trust assets shall be liquidated to the extent
      necessary for such fees. In the event any part of the Trust becomes
      subject to tax, all taxes incurred will be paid from the Trust.

11.5  QUALIFIED DOMESTIC RELATIONS ORDERS (QDROS).

      (a) IN GENERAL. The Plan Administrator must develop written procedures for
      determining whether a domestic relations order is a QDRO and for
      administering distributions under a QDRO. For this purpose, the Plan
      Administrator may use the default QDRO procedures set forth in subsection
      (h) below or may develop separate QDRO procedures.

      (b) QUALIFIED DOMESTIC RELATIONS ORDER (QDRO). A QDRO is a domestic
      relations order that creates or recognizes the existence of an Alternate
      Payee's right to receive, or assigns to an Alternate Payee the right to
      receive, all or a portion of the benefits payable with respect to a
      Participant under the Plan. (See Code Section 414(p).) The QDRO must
      contain certain information and meet other requirements described in this
      Section 11.5.

      (c) RECOGNITION AS A QDRO. To be recognized as a QDRO, an order must be a
      "domestic relations order" that relates to the provision of child support,
      alimony payments, or marital property rights for the benefit of an
      Alternate Payee. The Plan Administrator is not required to determine
      whether the court or agency issuing the domestic relations order had
      jurisdiction to issue an order, whether state law is correctly applied in
      the order, whether service was properly made on the parties or whether an
      individual identified in an order as an Alternate Payee is a proper
      Alternate Payee under state law.

            (1) DOMESTIC RELATIONS ORDER. A domestic relations order is a
            judgment, decree or order (including the approval of a property
            settlement) that is made pursuant to state domestic relations law
            (including community property law).

            (2) ALTERNATE PAYEE. An Alternate Payee must be a spouse, former
            spouse, child or other dependent of a Participant.

      (d) CONTENTS OF QDRO. A QDRO must contain the following information:

            (1) the name and last known mailing address of the Participant and
            each Alternate Payee;

            (2) the name of each plan to which the order applies;

            (3) the dollar amount or percentage (or the method of determining
            the amount or percentage) of the benefit to be paid to the Alternate
            Payee; and

            (4) the number of payments or time period to which the order
            applies.

      (e) IMPERMISSIBLE QDRO PROVISIONS.

            (1) The order must not require the Plan to provide an Alternate
            Payee or Participant with any type or form of benefit, or any
            option, not otherwise provided under the Plan;

            (2) The order must not require the Plan to provide for increased
            benefits (determined on the basis of actuarial value);

            (3) The order must not require the Plan to pay benefits to an
            Alternate Payee that are required to be paid to another Alternate
            Payee under another order previously determined to be a QDRO; and

            (4) The order must not require the Plan to pay benefits to an
            Alternate Payee in the form of a Qualified Joint and Survivor
            Annuity for the lives of the Alternate Payee and his or her
            subsequent spouse.

      (f) IMMEDIATE DISTRIBUTION TO ALTERNATE PAYEE. Even if a Participant is
      not eligible to receive an immediate distribution from the Plan, an
      Alternate Payee may receive a QDRO benefit immediately in a lump sum,
      provided such distribution is consistent with the QDRO provisions.

40
<PAGE>

      (g) NO FEE FOR QDRO DETERMINATION. The Plan Administrator shall not
      condition the making of a QDRO determination on the payment of a fee by a
      Participant or an Alternate Payee (either directly or as a charge against
      the Participant's Account).

      (h) DEFAULT QDRO PROCEDURE. If the Plan Administrator chooses this default
      QDRO procedure or if the Plan Administrator does not establish a separate
      QDRO procedure, this Section 11.5(h) will apply as the procedure the Plan
      Administrator will use to determine whether a domestic relations order is
      a QDRO. This default QDRO procedure incorporates the requirements set
      forth under Sections 11.5(a) through (g).

            (1) ACCESS TO INFORMATION. The Plan Administrator will provide
            access to Plan and Participant benefit information sufficient for a
            prospective Alternate Payee to prepare a QDRO. Such information
            might include the summary plan description, other relevant plan
            documents, and a statement of the Participant's benefit
            entitlements. The disclosure of this information is conditioned on
            the prospective Alternate Payee providing to the Plan Administrator
            information sufficient to reasonably establish that the disclosure
            request is being made in connection with a domestic relations order.

            (2) NOTIFICATIONS TO PARTICIPANT AND ALTERNATE PAYEE. The Plan
            Administrator will promptly notify the affected Participant and each
            Alternate Payee named in the domestic relations order of the receipt
            of the order. The Plan Administrator will send the notification to
            the address included in the domestic relations order. Along with the
            notification, the Plan Administrator will provide a copy of the
            Plan's procedures for determining whether a domestic relations order
            is a QDRO.

            (3) ALTERNATE PAYEE REPRESENTATIVE. The prospective Alternate Payee
            may designate a representative to receive copies of notices and Plan
            information that are sent to the Alternate Payee with respect to the
            domestic relations order.

            (4) EVALUATION OF DOMESTIC RELATIONS ORDER. Within a reasonable
            period of time, the Plan Administrator will evaluate the domestic
            relations order to determine whether it is a QDRO. A reasonable
            period will depend on the specific circumstances. The domestic
            relations order must contain the information described in Section
            11.5(c). If the order is only deficient in a minor respect, the Plan
            Administrator may supplement information in the order from
            information within the Plan Administrator's control or through
            communication with the prospective Alternate Payee.

                  (i) SEPARATE ACCOUNTING. Upon receipt of a domestic relations
                  order, the Plan Administrator will separately account for and
                  preserve the amounts that would be payable to an Alternate
                  Payee until a determination is made with respect to the status
                  of the order. During the period in which the status of the
                  order is being determined, the Plan Administrator will take
                  whatever steps are necessary to ensure that amounts that would
                  be payable to the Alternate Payee, if the order were a QDRO,
                  are not distributed to the Participant or any other person.
                  The separate accounting requirement may be satisfied, at the
                  Plan Administrator's discretion, by a segregation of the
                  assets that are subject to separate accounting.

                  (ii) SEPARATE ACCOUNTING UNTIL THE END OF "18-MONTH PERIOD."
                  The Plan Administrator will continue to separately account for
                  amounts that are payable under the QDRO until the end of an
                  "18-month period." The "18-month period" will begin on the
                  first date following the Plan's receipt of the order upon
                  which a payment would be required to be made to an Alternate
                  Payee under the order. If, within the "18-month period," the
                  Plan Administrator determines that the order is a QDRO, the
                  Plan Administrator must pay the Alternate Payee in accordance
                  with the terms of the QDRO. If, however, the Plan
                  Administrator determines within the "18-month period" that the
                  order is not a QDRO, or if the status of the order is not
                  resolved by the end of the "18-month period," the Plan
                  Administrator may pay out the amounts otherwise payable under
                  the order to the person or persons who would have been
                  entitled to such amounts if there had been no order. If the
                  order is later determined to be a QDRO, the order will apply
                  only prospectively; that is, the Alternate Payee will be
                  entitled only to amounts payable under the order after the
                  subsequent determination.

                  (iii) PRELIMINARY REVIEW. The Plan Administrator will perform
                  a preliminary review of the domestic relations order to
                  determine if it is a QDRO. If this preliminary review
                  indicates the order is deficient in some manner, the Plan
                  Administrator will allow the parties to attempt to correct any
                  deficiency before issuing a final decision on the domestic
                  relations order. The ability to correct is limited to a
                  reasonable period of time.

                  (iv) NOTIFICATION OF DETERMINATION. The Plan Administrator
                  will notify in writing the Participant and each Alternate
                  Payee of the Plan Administrator's decision as to whether a
                  domestic relations order is a QDRO. In the case of a
                  determination that an order is not a QDRO, the written notice
                  will contain the following information:

                        (A) references to the Plan provisions on which the Plan
                        Administrator based its decision;

                        (B) an explanation of any time limits that apply to
                        rights available to the parties under the Plan (such as
                        the duration of any protective actions the Plan
                        Administrator will take); and

                        (C) a description of any additional material,
                        information or modifications necessary for the order to
                        be a QDRO and an explanation of why such material,
                        information or modifications are necessary.

                  (v) TREATMENT OF ALTERNATE PAYEE. If an order is accepted as a
                  QDRO, the Plan Administrator will act in accordance with the
                  terms of the QDRO as if it were a part of the Plan. An
                  Alternate Payee will be considered a Beneficiary under the
                  Plan and be afforded the same rights as a Beneficiary. The
                  Plan Administrator will provide any appropriate disclosure
                  information relating to the Plan to the Alternate Payee.

11.6  CLAIMS PROCEDURE. Unless the Plan uses the default claims procedure under
      subsection (e) below, the Plan Administrator shall establish a procedure
      for benefit claims consistent with the requirements of ERISA Reg. Section
      2560.503-1. The Plan Administrator is authorized to conduct an examination
      of the relevant facts to determine the merits of a Participant's or
      Beneficiary's claim for Plan benefits. The claims procedure must
      incorporate the following guidelines:

      (a) FILING A CLAIM. The claims procedure will set forth a reasonable means
      for a Participant or Beneficiary to file a claim for benefits under the
      Plan.

      (b) NOTIFICATION OF PLAN ADMINISTRATOR'S DECISION. The Plan Administrator
      must provide a claimant with written notification of the Plan
      Administrator's decision relating to a claim within a reasonable period of
      time (not more than 90 days unless special circumstances require an
      extension to process the claim) after the claim was filed. If the claim is
      denied, the notification must set forth the reasons for the denial,
      specific reference to pertinent Plan provisions on which the denial is
      based, a description of any additional information necessary for the
      claimant to perfect the claim and the steps the claimant must take to
      submit the claim for review.

      (c) REVIEW PROCEDURE. The claims procedure will provide a claimant a
      reasonable opportunity to have a full and fair review of a denied claim.
      Such procedure shall allow a review upon a written application, for the
      claimant to review pertinent documents, and to allow the claimant to
      submit written comments to the Plan Administrator. The procedure may
      establish a limited period (not less than 60 days after the claimant
      receives written notification of the denial of the claim) for the claimant
      to request a review of the claim denial.

      (d) DECISION ON REVIEW. If a claimant requests a review, the Plan
      Administrator must respond promptly to the request. Unless special
      circumstances exist (such as the need for a hearing), the Plan
      Administrator must respond in writing within 60 days of the date the
      claimant submitted the review application. The response must explain the
      Plan Administrator's decision on review.

      (e) DEFAULT CLAIMS PROCEDURE. If the Plan Administrator chooses this
      default claims procedure or if the Plan Administrator does not establish a
      separate claims procedure, the following will apply.

            (1) A person may submit to the Plan Administrator a written claim
            for benefits under the Plan. The claim shall be submitted on a form
            provided by the Plan Administrator.

            (2) The Plan Administrator will evaluate the claim to determine if
            benefits are payable to the Participant or Beneficiary under the
            terms of the Plan. The Plan Administrator may solicit additional
            information from the claimant if necessary to evaluate the claim.

            (3) If the Plan Administrator determines the claim is valid, the
            Participant or Beneficiary will receive in writing from the Plan
            Administrator a statement describing the amount of benefit, the
            method or methods of payment, the timing of distributions and other
            information relevant to the payment of the benefit.

            (4) If the Plan Administrator denies all or any portion of the
            claim, the claimant will receive, within 90 days after receipt of
            the claim form, a written explanation setting forth the reasons for
            the denial, specific reference to pertinent Plan provisions on which
            the denial is based, a description of any additional information
            necessary for the claimant to perfect the claim, and the steps the
            claimant must take to submit the claim for review.

            (5) The claimant has 60 days from the date the claimant received the
            denial of claim to appeal the adverse decision of the Plan
            Administrator. The claimant may review pertinent documents and
            submit written comments to the Plan Administrator. The Plan
            Administrator will

                                                                              41
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            submit all relevant documentation to the Employer. The Employer may
            hold a hearing or seek additional information from the claimant and
            the Plan Administrator.

            (6) Within 60 days (or such longer period due to the circumstances)
            of the request for review, the Employer will render a written
            decision on the claimant's appeal. The Employer shall explain the
            decision, in terms that are understandable to the claimant and by
            specific references to the Plan document provisions.

11.7  OPERATIONAL RULES FOR SHORT PLAN YEARS. The following operational rules
      apply if the Plan has a Short Plan Year. A Short Plan Year is any Plan
      Year that is less than a 12-month period, either because of the amendment
      of the Plan Year, or because the Effective Date of a new Plan is less than
      12 months prior to the end of the first Plan Year.

      (a) If the Plan is amended to create a Short Plan Year, and an Eligibility
      Computation Period or Vesting Computation Period is based on the Plan
      Year, the applicable computation period begins on the first day of the
      Short Plan Year, but such period ends on the day which is 12 months from
      the first day of such Short Plan Year. Thus, the computation period that
      begins on the first day of the Short Plan Year overlaps with the
      computation period that starts on the first day of the next Plan Year.
      This rule applies only to an Employee who has at least one Hour of Service
      during the Short Plan Year.

      If a Plan has an initial Short Plan Year, the rule in the above paragraph
      applies only for purposes of determining an Employee's Vesting Computation
      Period and only if the Employer elects under Part 6, #20.a. of the
      Agreement [Part 6, #38.a. of the 401(k) Agreement] to exclude service
      earned prior to the adoption of the Plan. For eligibility and vesting
      (where service prior to the adoption of the Plan is not ignored), if the
      Eligibility Computation Period or Vesting Computation Period is based on
      the Plan Year, the applicable computation period will be determined on the
      basis of the Plan's normal Plan Year, without regard to the initial short
      Plan Year.

      (b) If Employer Contributions are allocated for a Short Plan Year, any
      allocation condition under Part 4 of the Agreement that requires an
      Eligible Participant to complete a specified number of Hours of Service to
      receive an allocation of such Employer Contributions will not be prorated
      as a result of such Short Plan Year unless otherwise specified in Part 4
      of the Agreement.

      (c) If the Permitted Disparity Method is used to allocate any Employer
      Contributions made for a Short Plan Year, the Integration Level will be
      prorated to reflect the number of months (or partial months) included in
      the Short Plan Year.

      (d) The Compensation Dollar Limitation, as defined in Section 22.32, will
      be prorated to reflect the number of months (or partial months) included
      in the Short Plan Year unless the compensation used for such Short Plan
      Year is a period of 12 months.

      In all other respects, the Plan shall be operated for the Short Plan Year
      in the same manner as for a 12-month Plan Year, unless the context
      requires otherwise. If the terms of the Plan are ambiguous with respect to
      the operation of the Plan for a Short Plan Year, the Plan Administrator
      has the authority to make a final determination on the proper
      interpretation of the Plan.

11.8  OPERATIONAL RULES FOR RELATED EMPLOYER GROUPS. If an Employer has one or
      more Related Employers, the Employer and such Related Employer(s)
      constitute a Related Employer group. In such case, the following rules
      apply to the operation of the Plan.

      (a) If the term "Employer" is used in the context of administrative
      functions necessary to the operation, establishment, maintenance or
      termination of the Plan, only the Employer executing the Signature Page of
      the Agreement, and any Co-Sponsor of the Plan, is treated as the Employer.

      (b) Hours of Service are determined by treating all members of the Related
      Employer group as the Employer.

      (c) The term Excluded Employee is determined by treating all members of
      the Related Employer group as the Employer, except as specifically
      provided in the Plan.

      (d) Compensation is determined by treating all members of the Related
      Employer group as the Employer, except as specifically provided in the
      Plan.

      (e) An Employee is not treated as separated from service or terminated
      from employment if the Employee is employed by any member of the Related
      Employer group.

      (f) The Annual Additions Limitation described in Article 7 and the
      Top-Heavy Plan rules described in Article 16 are applied by treating all
      members of the Related Employer group as the Employer.

      In all other contexts, the term "Employer" generally means a reference to
      all members of the Related Employer group, unless the context requires
      otherwise. If the terms of the Plan are ambiguous with respect to the
      treatment of the Related Employer group as the Employer, the Plan
      Administrator has the authority to make a final determination on the
      proper interpretation of the Plan.

ARTICLE 12

TRUST PROVISIONS

This Article sets forth the creation of the Plan's Trust (or, in the case of an
amendment of the Plan, the amended terms of the Trust) and the duties and
responsibilities of the Trustee under the Plan. By executing the Trustee
Declaration under the Agreement, the Trustee agrees to be bound by the duties,
responsibilities and liabilities imposed on the Trustee under the Plan and to
act in accordance with the terms of this Plan. The Employer may act as Trustee
under the Plan by executing the Trustee Declaration.

12.1  CREATION OF TRUST. By adopting this Plan, the Employer creates a Trust to
      hold the assets of the Plan (or, in the event that this Plan document
      represents an amendment of the Plan, the Employer hereby amends the terms
      of the Trust maintained in connection with the Plan). The Trustee is the
      owner of the Plan assets held by the Trust. The Trustee is to hold the
      Plan assets for the exclusive benefit of Plan Participants and
      Beneficiaries. Plan Participants and Beneficiaries do not have ownership
      interests in the assets held by the Trust.

12.2  TRUSTEE. The Trustee identified in the Trustee Declaration under the
      Agreement shall act either as a Discretionary Trustee or as a Directed
      Trustee, as identified under the Agreement.

      (a) DISCRETIONARY TRUSTEE. A Trustee is a Discretionary Trustee to the
      extent the Trustee has exclusive authority and discretion with respect to
      the investment, management or control of Plan assets. Notwithstanding a
      Trustee's designation as a Discretionary Trustee, a Trustee's discretion
      is limited, and the Trustee shall be considered a Directed Trustee, to the
      extent the Trustee is subject to the direction of the Plan Administrator,
      the Employer, a properly appointed Investment Manager, or a Named
      Fiduciary under an agreement between the Plan Administrator and the
      Trustee. A Trustee also is considered a Directed Trustee to the extent the
      Trustee is subject to investment direction of Plan Participants. (See
      Section 13.5(c) for a discussion of the Trustee's responsibilities with
      regard to Participant-directed investments.)

      (b) DIRECTED TRUSTEE. A Trustee is a Directed Trustee with respect to the
      investment of Plan assets to the extent the Trustee is subject to the
      direction of the Plan Administrator, the Employer, a properly appointed
      Investment Manager, a Named Fiduciary or Plan Participant. To the extent
      the Trustee is a Directed Trustee, the Trustee does not have any
      discretionary authority with respect to the investment of Plan assets. In
      addition, the Trustee is not responsible for the propriety of any directed
      investment made pursuant to this Section and shall not be required to
      consult or advise the Employer regarding the investment quality of any
      directed investment held under the Plan.

      The Trustee shall be advised in writing regarding the retention of
      investment powers by the Employer or the appointment of an Investment
      Manager or other Named Fiduciary with power to direct the investment of
      Plan assets. Any such delegation of investment powers will remain in force
      until such delegation is revoked or amended in writing. The Employer is
      deemed to have retained investment powers under this subsection to the
      extent the Employer directs the investment of Participant Accounts for
      which affirmative investment direction has not been received pursuant to
      Section 13.5(c).

      The Employer is a Named Fiduciary for investment purposes if the Employer
      directs investments pursuant to this subsection. Any investment direction
      shall be made in writing by the Employer, Investment Manager or Named
      Fiduciary, as applicable. A Directed Trustee must act solely in accordance
      with the direction of the Plan Administrator, the Employer, any employees
      or agents of the Employer, a properly appointed Investment Manager or
      other fiduciary of the Plan, a Named Fiduciary or Plan Participants. (See
      Section 13.5(c) for a discussion of the Trustee's responsibilities with
      regard to Participant directed investments.)

      The Employer may direct the Trustee to invest in any media in which the
      Trustee may invest, as described in Section 12.4. However, the Employer
      may not borrow from the Trust or pledge any of the assets of the Trust as
      security for a loan to itself; buy property or assets from or sell
      property or assets to the Trust; charge any fee for services rendered to
      the Trust; or receive any services from the Trust on a preferential basis.

12.3  TRUSTEE'S RESPONSIBILITIES REGARDING ADMINISTRATION OF TRUST. This Section
      outlines the Trustee's powers, rights and duties under the Plan with
      respect to the administration of the investments held in the Plan. The
      Trustee's administrative duties are limited to those described in this
      Section 12.3; the Employer is responsible for any other administrative
      duties required under the Plan or by applicable law.

      (a) The Trustee will receive all contributions made under the terms of the
      Plan. The Trustee is not obligated in any manner to ensure that such
      contributions are correct in amount or that such contributions comply with
      the terms of the Plan, the Code or ERISA. In addition, the Trustee is
      under no obligation to request that the Employer make contributions to the
      Plan. The Trustee is not liable for the manner in which such amounts are
      deposited or the allocation between Participant's Accounts, to the extent
      the Trustee follows the written direction of the Plan Administrator or
      Employer.

42
<PAGE>

      (b) The Trustee will make distributions from the Trust in accordance with
      the written directions of the Plan Administrator or other authorized
      representative. To the extent the Trustee follows such written direction,
      the Trustee is not obligated in any manner to ensure a distribution
      complies with the terms of the Plan, that a Participant or Beneficiary is
      entitled to such a distribution, or that the amount distributed is proper
      under the terms of the Plan. If there is a dispute as to a payment from
      the Trust, the Trustee may decline to make payment of such amounts until
      the proper payment of such amounts is determined by a court of competent
      jurisdiction, or the Trustee has been indemnified to its satisfaction.

      (c) The Trustee may employ agents, attorneys, accountants and other third
      parties to provide counsel on behalf of the Plan, where the Trustee deems
      advisable. The Trustee may reimburse such persons from the Trust for
      reasonable expenses and compensation incurred as a result of such
      employment. The Trustee shall not be liable for the actions of such
      persons, provided the Trustee acted prudently in the employment and
      retention of such persons. In addition, the Trustee will not be liable for
      any actions taken as a result of good faith reliance on the advice of such
      persons.

12.4  TRUSTEE'S RESPONSIBILITY REGARDING INVESTMENT OF PLAN ASSETS. In addition
      to the powers, rights and duties enumerated under this Section, the
      Trustee has whatever powers are necessary to carry out its duties in a
      prudent manner. The Trustee's powers, rights and duties may be
      supplemented or limited by a separate trust agreement, investment policy,
      funding agreement or other binding document entered into between the
      Trustee and the Plan Administrator which designates the Trustee's
      responsibilities with respect to the Plan. A separate trust agreement must
      be consistent with the terms of this Plan and must comply with all
      qualification requirements under the Code and regulations. To the extent
      the exercise of any power, right or duty is subject to discretion, such
      exercise by a Directed Trustee must be made at the direction of the Plan
      Administrator, the Employer, an Investment Manager, a Named Fiduciary or
      Plan Participant.

      (a) The Trustee shall be responsible for the safekeeping of the assets of
      the Trust in accordance with the provisions of this Plan.

      (b) The Trustee may invest, manage and control the Plan assets in a manner
      that is consistent with the Plan's funding policy and investment
      objectives. The Trustee may invest in any investment, as authorized under
      Section 13.5, which the Trustee deems advisable and prudent, subject to
      the proper written direction of the Plan Administrator, the Employer, a
      properly appointed Investment Manager, a Named Fiduciary or a Plan
      Participant. The Trustee is not liable for the investment of Plan assets
      to the extent the Trustee is following the proper direction of the Plan
      Administrator, the Employer, a Participant, an Investment Manager, or
      other person or persons duly appointed by the Employer to provide
      investment direction. In addition, the Trustee does not guarantee the
      Trust in any manner against investment loss or depreciation in asset
      value, or guarantee the adequacy of the Trust to meet and discharge any or
      all liabilities of the Plan.

      (c) The Trustee may retain such portion of the Plan assets in cash or cash
      balances as the Trustee may, from time to time, deem to be in the best
      interests of the Plan, without liability for interest thereon.

      (d) The Trustee may collect and receive any and all moneys and other
      property due the Plan and to settle, compromise or submit to arbitration
      any claims, debts or damages with respect to the Plan, and to commence or
      defend on behalf of the Plan any lawsuit, or other legal or administrative
      proceedings.

      (e) The Trustee may hold any securities or other property in the name of
      the Trustee or in the name of the Trustee's nominee, and may hold any
      investments in bearer form, provided the books and records of the Trustee
      at all times show such investment to be part of the Trust.

      (f) The Trustee may exercise any of the powers of an individual owner with
      respect to stocks, bonds, securities or other property, including the
      right to vote upon such stocks, bonds or securities; to give general or
      special proxies or powers of attorney; to exercise or sell any conversion
      privileges, subscription rights or other options; to participate in
      corporate reorganizations, mergers, consolidations or other changes
      affecting corporate securities (including those in which it or its
      affiliates are interested as Trustee); and to make any incidental payments
      in connection with such stocks, bonds, securities or other property.
      Unless specifically agreed upon in writing between the Trustee and the
      Employer, the Trustee shall not have the power or responsibility to vote
      proxies with respect to any securities of the Employer or a Related
      Employer or with respect to any Plan assets that are subject to the
      investment direction of the Employer or for which the power to manage,
      acquire or dispose of such Plan assets has been delegated by the Employer
      to one or more Investment Managers or Named Fiduciaries in accordance with
      ERISA Section 403. With respect to the voting of Employer securities, or
      in the event of any tender or other offer with respect to shares of
      Employer securities held in the Trust, the Trustee will follow the
      direction of the Employer or other responsible fiduciary or, to the extent
      voting and similar rights have been passed through to Participants, of
      each Participant with respect to shares allocated to his/her Account.

      (g) The Trustee may borrow or raise money on behalf of the Plan in such
      amount, and upon such terms and conditions, as the Trustee deems
      advisable. The Trustee may issue a promissory note as Trustee to secure
      the repayment of such amounts and may pledge all, or any part, of the
      Trust as security.

      (h) The Trustee, upon the written direction of the Plan Administrator, is
      authorized to enter into a transfer agreement with the Trustee of another
      qualified retirement plan and to accept a transfer of assets from such
      retirement plan on behalf of any Employee of the Employer. The Trustee is
      also authorized, upon the written direction of the Plan Administrator, to
      transfer some or all of a Participant's vested Account Balance to another
      qualified retirement plan on behalf of such Participant. A transfer
      agreement entered into by the Trustee does not affect the Plan's status as
      a Prototype Plan.

      (i) The Trustee is authorized to execute, acknowledge and deliver all
      documents of transfer and conveyance, receipts, releases and any other
      instruments that the Trustee deems necessary or appropriate to carry out
      its powers, rights and duties hereunder.

      (j) If the Employer maintains more than one Plan, the assets of such Plans
      may be commingled for investment purposes. The Trustee must separately
      account for the assets of each Plan. A commingling of assets, as described
      in this paragraph, does not cause the Trusts maintained with respect to
      the Employer's Plans to be treated as a single Trust, except as provided
      in a separate document authorized in the first paragraph of this Section
      12.4.

      (k) The Trustee is authorized to invest Plan assets in a common/collective
      trust fund, or in a group trust fund that satisfies the requirements of
      IRS Revenue Ruling 81-100. All of the terms and provisions of any such
      common/collective trust fund or group trust into which Plan assets are
      invested are incorporated by reference into the provisions of the Trust
      for this Plan.

      (l) If the Trustee is a bank or similar financial institution, the Trustee
      is authorized to invest in any type of deposit of the Trustee (including
      its own money market fund) at a reasonable rate of interest.

      (m) The Trustee must be bonded as required by applicable law. The bonding
      requirements shall not apply to a bank, insurance company or similar
      financial institution that satisfies the requirements of Section 412(a)(2)
      of ERISA.

12.5  MORE THAN ONE PERSON AS TRUSTEE. If the Plan has more than one person
      acting as Trustee, the Trustees may allocate the Trustee responsibilities
      by mutual agreement and Trustee decisions will be made by a majority vote
      (unless otherwise agreed to by the Trustees) or as otherwise provided in a
      separate trust agreement or other binding document.

12.6  ANNUAL VALUATION. The Plan assets will be valued at least on an annual
      basis. The Employer may designate more frequent valuation dates under Part
      12, #45.b.(2) of the Agreement [Part 12, #63.b.(2) of the 401(k)
      Agreement]. Notwithstanding any election under Part 12, #45.b.(2) of the
      Agreement [Part 12, #63.b.(2) of the 401(k) Agreement], the Trustee and
      Plan Administrator may agree to value the Trust on a more frequent basis,
      and/or to perform an interim valuation of the Trust pursuant to Section
      13.2(a).

12.7  REPORTING TO PLAN ADMINISTRATOR AND EMPLOYER. Within ninety (90) days
      following the end of each Plan Year, and within ninety (90) days following
      its removal or resignation, the Trustee will file with the Employer an
      accounting of its administration of the Trust from the date of its last
      accounting. The accounting will include a statement of cash receipts,
      disbursements and other transactions effected by the Trustee since the
      date of its last accounting, and such further information as the Trustee
      and/or Employer deems appropriate. Upon receipt of such information, the
      Employer must promptly notify the Trustee of its approval or disapproval
      of the information. If the Employer does not provide a written disapproval
      within ninety (90) days following the receipt of the information,
      including a written description of the items in question, the Trustee is
      forever released and discharged from any liability with respect to all
      matters reflected in such information. The Trustee shall have sixty (60)
      days following its receipt of a written disapproval from the Employer to
      provide the Employer with a written explanation of the terms in question.
      If the Employer again disapproves of the accounting, the Trustee may file
      its accounting with a court of competent jurisdiction for audit and
      adjudication.

      All assets contained in the Trust accounting will be shown at their fair
      market value as of the end of the Plan Year or as of the date of
      resignation or removal. The value of marketable investments shall be
      determined using the most recent price quoted on a national securities
      exchange or over-the-counter market. The value of non-marketable
      securities shall, except as provided otherwise herein, be determined in
      the sole judgment of the Trustee, which determination shall be binding and
      conclusive. The value of investments in securities or obligations of the
      Employer in which there is no market will be determined by an independent
      appraiser at least once annually and the Trustee shall have no
      responsibility with respect to the valuation of such assets.

                                                                              43
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12.8  REASONABLE COMPENSATION. The Trustee shall be paid reasonable compensation
      in an amount agreed upon by the Plan Administrator and Trustee. The
      Trustee also will be reimbursed for any reasonable expenses or fees
      incurred in its function as Trustee. An individual Trustee who is already
      receiving full-time pay as an Employee of the Employer may not receive any
      additional compensation for services as Trustee. The Plan will pay the
      reasonable compensation and expenses incurred by the Trustee, pursuant to
      Section 11.4, unless the Employer pays such compensation and expenses. Any
      compensation or expense paid directly by the Employer to the Trustee is
      not an Employer Contribution to the Plan.

12.9  RESIGNATION AND REMOVAL OF TRUSTEE. The Trustee may resign at any time by
      delivering to the Employer a written notice of resignation at least thirty
      (30) days prior to the effective date of such resignation, unless the
      Employer consents in writing to a shorter notice period. The Employer may
      remove the Trustee at any time, with or without cause, by delivering
      written notice to the Trustee at least 30 days prior to the effective date
      of such removal. The Employer may remove the Trustee upon a shorter
      written notice period if the Employer reasonably determines such shorter
      period is necessary to protect Plan assets. Upon the resignation, removal,
      death or incapacity of a Trustee, the Employer may appoint a successor
      Trustee which, upon accepting such appointment, will have all the powers,
      rights and duties conferred upon the preceding Trustee. In the event there
      is a period of time following the effective date of a Trustee's removal or
      resignation before a successor Trustee is appointed, the Employer is
      deemed to be the Trustee. During such period, the Trust continues to be in
      existence and legally enforceable, and the assets of the Plan shall
      continue to be protected by the provisions of the Trust.

12.10 INDEMNIFICATION OF TRUSTEE. Except to the extent that it is judicially
      determined that the Trustee has acted with gross negligence or willful
      misconduct, the Employer shall indemnify the Trustee (whether or not the
      Trustee has resigned or been removed) against any liabilities, losses,
      damages and expenses, including attorney, accountant and other advisory
      fees, incurred as a result of:

      (a) any action of the Trustee taken in good faith in accordance with any
      information, instruction, direction or opinion given to the Trustee by the
      Employer, the Plan Administrator, Investment Manager, Named Fiduciary or
      legal counsel of the Employer, or any person or entity appointed by any of
      them and authorized to give any information, instruction, direction or
      opinion to the Trustee;

      (b) the failure of the Employer, the Plan Administrator, Investment
      Manager, Named Fiduciary or any person or entity appointed by any of them
      to make timely disclosure to the Trustee of information which any of them
      or any appointee knows or should know if it acted in a reasonably prudent
      manner; or

      (c) any breach of fiduciary duty by the Employer, the Plan Administrator,
      Investment Manager, Named Fiduciary or any person or entity appointed by
      any of them, other than such a breach which is caused by any failure of
      the Trustee to perform its duties under this Trust.

      The duties and obligations of the Trustee shall be limited to those
      expressly imposed upon it by this instrument or subsequently agreed upon
      by the parties. Responsibility for administrative duties required under
      the Plan or applicable law not expressly imposed upon or agreed to by the
      Trustee shall rest solely with the Employer.

      The Employer agrees that the Trustee shall have no liability with regard
      to the investment or management of illiquid Plan assets transferred from a
      prior Trustee, and shall have no responsibility for investments made
      before the transfer of Plan assets to it, or for the viability or prudence
      of any investment made by a prior Trustee, including those represented by
      assets now transferred to the custody of the Trustee, or for any dealings
      whatsoever with respect to Plan assets before the transfer of such assets
      to the Trustee. The Employer shall indemnify and hold the Trustee harmless
      for any and all claims, actions or causes of action for loss or damage, or
      any liability whatsoever relating to the assets of the Plan transferred to
      the Trustee by any prior Trustee of the Plan, including any liability
      arising out of or related to any act or event, including prohibited
      transactions, occurring prior to the date the Trustee accepts such assets,
      including all claims, actions, causes of action, loss, damage or any
      liability whatsoever arising out of or related to that act or event,
      although that claim, action, cause of action, loss, damage or liability
      may not be asserted, may not have accrued or may not have been made known
      until after the date the Trustee accepts the Plan assets. Such
      indemnification shall extend to all applicable periods, including periods
      for which the Plan is retroactively restated to comply with any tax law or
      regulation.

12.11 APPOINTMENT OF CUSTODIAN. The Plan Administrator may appoint a Custodian
      to hold all or any portion of the Plan assets. A Custodian has the same
      powers, rights and duties as a Directed Trustee. The Custodian will be
      protected from any liability with respect to actions taken pursuant to the
      direction of the Trustee, Plan Administrator, the Employer, an Investment
      Manager, a Named Fiduciary or other third party with authority to provide
      direction to the Custodian.

ARTICLE 13

PLAN ACCOUNTING AND INVESTMENTS

This Article contains the procedures for valuing Participant Accounts and
allocating net income and loss to such Accounts. Part 12 of the Agreement
permits the Employer to document its administrative procedures with respect to
the valuation of Participant Accounts. Alternatively, the Plan Administrator may
adopt separate investment procedures regarding the valuation and investment of
Participant Accounts.

13.1  PARTICIPANT ACCOUNTS. The Plan Administrator will establish and maintain a
      separate Account for each Participant to reflect the Participant's entire
      interest under the Plan. To the extent applicable, the Plan Administrator
      may establish and maintain for a Participant any (or all) of the following
      separate sub-Accounts: Employer Contribution Account, Section 401(k)
      Deferral Account, Employer Matching Contribution Account, QMAC Account,
      QNEC Account, Employee After-Tax Contribution Account, Safe Harbor
      Matching Contribution Account, Safe Harbor Nonelective Contribution
      Account, Rollover Contribution Account and Transfer Account. The Plan
      Administrator also may establish and maintain other sub-Accounts as it
      deems appropriate.

13.2  VALUE OF PARTICIPANT ACCOUNTS. The value of a Participant's Account
      consists of the fair market value of the Participant's share of the Trust
      assets. A Participant's share of the Trust assets is determined as of each
      Valuation Date under the Plan.

      (a) PERIODIC VALUATION. The Trustee must value Plan assets at least
      annually. The Employer may elect under Part 12, #45.b.(2) of the Agreement
      [Part 12, #63.b.(2) of the 401(k) Agreement] or may elect operationally to
      value assets more frequently than annually. The Plan Administrator may
      request the Trustee to perform interim valuations, provided such
      valuations do not result in discrimination in favor of Highly Compensated
      Employees.

      (b) DAILY VALUATION. If the Employer elects daily valuation under Part 12,
      #44 of the Agreement [Part 12, #62 of the 401(k) Agreement] or, if in
      operation, the Employer elects to have the Plan daily valued, the Plan
      Administrator may adopt reasonable procedures for performing such
      valuations. Unless otherwise set forth in the written procedures, a daily
      valued Plan will have its assets valued at the end of each business day
      during which the New York Stock Exchange is open. The Plan Administrator
      has authority to interpret the provisions of this Plan in the context of a
      daily valuation procedure. This includes, but is not limited to, the
      determination of the value of the Participant's Account for purposes of
      Participant loans, distribution and consent rights, and corrective
      distributions under Article 17.

13.3  ADJUSTMENTS TO PARTICIPANT ACCOUNTS. As of each Valuation Date under the
      Plan, each Participant's Account is adjusted in the following manner.

      (a) DISTRIBUTIONS AND FORFEITURES FROM A PARTICIPANT'S ACCOUNT. A
      Participant's Account will be reduced by any distributions and forfeitures
      from the Account since the previous Valuation Date.

      (b) LIFE INSURANCE PREMIUMS AND DIVIDENDS. A Participant's Account will be
      reduced by the amount of any life insurance premium payments made for the
      benefit of the Participant since the previous Valuation Date. The Account
      will be credited with any dividends or credits paid on any life insurance
      policy held by the Trust for the benefit of the Participant.

      (c) CONTRIBUTIONS AND FORFEITURES ALLOCATED TO A PARTICIPANT'S ACCOUNT. A
      Participant's Account will be credited with any contribution or forfeiture
      allocated to the Participant since the previous Valuation Date.

      (d) NET INCOME OR LOSS. A Participant's Account will be adjusted for any
      net income or loss in accordance with the provisions under Section 13.4.

13.4  PROCEDURES FOR DETERMINING NET INCOME OR LOSS. The Plan Administrator may
      establish any reasonable procedures for determining net income or loss
      under Section 13.3(d). Such procedures may be reflected in a funding
      agreement governing the applicable investments under the Plan.

      (a) NET INCOME OR LOSS ATTRIBUTABLE TO GENERAL TRUST ACCOUNT. To the
      extent a Participant's Account is invested as part of a General Trust
      Account, such Account is adjusted for its allocable share of net income or
      loss experienced by the General Trust Account using the Balance Forward
      Method. Under the Balance Forward Method, the net income or loss of the
      General Trust Account is allocated to the Participant Accounts that are
      invested in the General Trust Account, in the ratio that each
      Participant's Account bears to all Accounts, based on the value of each
      Participant's Account as of the prior Valuation Date, reduced for the
      adjustments described in Section 13.3(a) and 13.3(b) above.

            (1) INCLUSION OF CERTAIN CONTRIBUTIONS. In applying the Balance
            Forward Method for allocating net income or loss, the Employer may
            elect under Part 12, #45.b.(3) of the Agreement [Part 12, #63.b.(3)
            of the 401(k) Agreement] or under separate administrative procedures
            to adjust each Participant's Account Balance (as of the prior
            Valuation Date) for the following contributions made since the prior
            Valuation Date (the "valuation period") which were not reflected in
            the Participant's Account on such prior Valuation Date: (1) Section
            401(k) Deferrals and Employee After-Tax Contributions that are
            contributed during the

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            valuation period pursuant to the Participant's contribution
            election, (2) Employer Contributions (including Employer Matching
            Contributions) that are contributed during the valuation period and
            allocated to a Participant's Account during the valuation period,
            and (3) Rollover Contributions.

            (2) METHODS OF VALUING CONTRIBUTIONS MADE DURING VALUATION PERIOD.
            In determining Participants' Account Balances as of the prior
            Valuation Date, the Employer may elect to apply a weighted average
            method that credits each Participant's Account with a portion of the
            contributions based on the portion of the valuation period for which
            such contributions were invested, or an adjusted percentage method,
            which increases each Participant's Account by a specified percentage
            of such contributions. The Employer may designate under Part 12,
            #45.b.(3)(c) of the Agreement [Part 12, #63.b.(3)(c) of the 401(k)
            Agreement] to apply the special allocation rules to only particular
            types of contributions or may designate any other reasonable method
            for allocating net income and loss under the Plan.

                  (i) WEIGHTED AVERAGE METHOD. The Employer may elect under Part
                  12, #45.b.(3)(a) of the Agreement [Part 12, #63.b.(3)(a) of
                  the 401(k) Agreement] or under separate administrative
                  procedures to apply a weighted average method in determining
                  net income or loss. Under the weighted average method, a
                  Participant's Account Balance as of the prior Valuation Date
                  is adjusted to take into account a portion of the
                  contributions made during the valuation period so that the
                  Participant may receive an allocation of net income or loss
                  for the portion of the valuation period during which such
                  contributions were invested under the Plan. The amount of the
                  adjustment to a Participant's Account Balance is determined by
                  multiplying the contributions made to the Participant's
                  Account during the valuation period by a fraction, the
                  numerator of which is the number of months during the
                  valuation period that such contributions were invested under
                  the Plan and the denominator is the total number of months in
                  the valuation period. The Plan's investment procedures may
                  designate the specific type(s) of contributions eligible for a
                  weighted allocation of net income or loss and may designate
                  alternative methods for determining the weighted allocation,
                  including the use of a uniform weighting period other than
                  months.

                  (ii) ADJUSTED PERCENTAGE METHOD. The Employer may elect under
                  Part 12, #45.b.(3)(b) of the Agreement [Part 12, #63.b.(3)(b)
                  of the 401(k) Agreement] or under separate investment
                  procedures to apply an adjusted percentage method of
                  allocating net income or loss. Under the adjusted percentage
                  method, a Participant's Account Balance as of the prior
                  Valuation Date is increased by a percentage of the
                  contributions made to the Participant's Account during the
                  valuation period. The Plan's investment procedures may
                  designate the specific type(s) of contributions eligible for
                  an adjusted percentage allocation and may designate
                  alternative procedures for determining the amount of the
                  adjusted percentage allocation.

            (b) NET INCOME OR LOSS ATTRIBUTABLE TO A DIRECTED ACCOUNT. If the
            Participant (or Beneficiary) is entitled to direct the investment of
            all or part of his/her Account (see Section 13.5(c)), the Account
            (or the portion of the Account which is subject to such direction)
            will be maintained as a Directed Account, which reflects the value
            of the directed investments as of any Valuation Date. The assets
            held in a Directed Account may be (but are not required to be)
            segregated from the other investments held in the Trust. Net income
            or loss attributable to the investments made by a Directed Account
            is allocated to such Account in a manner that reasonably reflects
            the investment experience of such Directed Account. Where a Directed
            Account reflects segregated investments, the manner of allocating
            net income or loss shall not result in a Participant (or
            Beneficiary) being entitled to distribution from the Directed
            Account that exceeds the value of such Account as of the date of
            distribution.

            (c) SHARE OR UNIT ACCOUNTING. The Plan's investment procedures may
            provide for share or unit accounting to reflect the value of
            Accounts, if such method is appropriate for the investments
            allocable to such Accounts.

            (d) SUSPENSE ACCOUNTS. The Plan's investment procedures also may
            provide for special valuation procedures for suspense accounts that
            are properly established under the Plan.

13.5  INVESTMENTS UNDER THE PLAN.

      (a) INVESTMENT OPTIONS. The Trustee or other person(s) responsible for the
      investment of Plan assets is authorized to invest Plan assets in any
      prudent investment consistent with the funding policy of the Plan and the
      requirements of ERISA. Investment options include, but are not limited to,
      the following: common and preferred stock or other equity securities
      (including stock bought and sold on margin); Qualifying Employer
      Securities and Qualifying Employer Real Property (to the extent permitted
      under subsection (b) below); corporate bonds; open-end or closed-end
      mutual funds (including funds for which the Prototype Sponsor, Trustee or
      their affiliates serve as investment adviser or in any other capacity);
      money market accounts; certificates of deposit; debentures; commercial
      paper; put and call options; limited partnerships; mortgages; U.S.
      Government obligations, including U.S. Treasury notes and bonds; real and
      personal property having a ready market; life insurance or annuity
      policies; commodities; savings accounts; notes; and securities issued by
      the Trustee and/or its affiliates, as permitted by law. Plan assets may
      also be invested in a common/collective trust fund, or in a group trust
      fund that satisfies the requirements of IRS Revenue Ruling 81-100. All of
      the terms and provisions of any such common/ collective trust fund or
      group trust into which Plan assets are invested are incorporated by
      reference into the provisions of the Trust for this Plan. No portion of
      any voluntary, tax deductible Employee contributions being held under the
      Plan (or any earnings thereon) may be invested in life insurance contracts
      or, as with any Participant-directed investment, in tangible personal
      property characterized by the IRS as a collectible.

      (b) LIMITATIONS ON THE INVESTMENT IN QUALIFYING EMPLOYER SECURITIES AND
      QUALIFYING EMPLOYER REAL PROPERTY. The Trustee may invest in Qualifying
      Employer Securities and Qualifying Employer Real Property up to certain
      limits. Any such investment shall only be made upon written direction of
      the Employer who shall be solely responsible for the propriety of such
      investment. Additional directives regarding the purchase, sale, retention
      or valuing of such securities may be addressed in a funding policy,
      statement of investment policy, or other separate procedures or documents
      governing the investment of Plan assets. In any conflicts between the Plan
      document and a separate investment trust agreement, the Plan document
      shall prevail.

            (1) MONEY PURCHASE PLAN. In the case of a money purchase plan, no
            more than 10% of the fair market value of Plan assets may be
            invested in Qualifying Employer Securities and Qualifying Employer
            Real Property.

            (2) PROFIT SHARING PLAN OTHER THAN A 401(k) PLAN. In the case of a
            profit sharing plan other than a 401(k) plan, no limit applies to
            the percentage of Plan assets invested in Qualifying Employer
            Securities and Qualifying Employer Real Property, except as provided
            in a funding policy, statement of investment policy, or other
            separate procedures or documents governing the investment of Plan
            assets.

            (3) 401(k) PLAN. For Plan Years beginning after December 31, 1998,
            with respect to the portion of the Plan consisting of amounts
            attributable to Section 401(k) Deferrals, no more than 10% of the
            fair market value of Plan assets attributable to Section 401(k)
            Deferrals may be invested in Qualifying Employer Securities and
            Qualifying Employer Real Property if the Employer, the Trustee or a
            person other than the Participant requires any portion of the
            Section 401(k) Deferrals and attributable earnings to be invested in
            Qualifying Employer Securities or Qualifying Employer Real Property.

                  (i) EXCEPTIONS TO LIMITATION. The limitation in this
                  subsection (3) shall not apply if any one of the conditions in
                  subsections (A), (B) or (C) applies.

                        (A) Investment of Section 401(k) Deferrals in Qualifying
                        Employer Securities or Qualifying Real Property is
                        solely at the discretion of the Participant.

                        (B) As of the last day of the preceding Plan Year, the
                        fair market value of assets of all profit sharing plans
                        and 401(k) plans of the Employer was not more than 10%
                        of the fair market value of all assets under plans
                        maintained by the Employer.

                        (C) The portion of a Participant's Section 401(k)
                        Deferrals required to be invested in Qualifying Employer
                        Securities and Qualifying Employer Real Property for the
                        Plan Year does not exceed 1% of such Participant's
                        Included Compensation.

                  (ii) PLAN YEARS BEGINNING PRIOR TO JANUARY 1, 1999. For Plan
                  Years beginning before January 1, 1999, the limitations in
                  this subsection (3) do not apply and a 401(k) plan is treated
                  like any other profit sharing plan.

                  (iii) NO APPLICATION TO OTHER CONTRIBUTIONS. The limitation in
                  this subsection (3) has no application to Employer Matching
                  Contributions or Employer Nonelective Contributions. Instead,
                  the rules under subsection (2) above apply for such
                  contributions.

            (c) PARTICIPANT DIRECTION OF INVESTMENTS. If the Plan (by election
            in Part 12, #43 of the Agreement [Part 12, #61 of the 401(k)
            Agreement] or by the Plan Administrator's administrative election)
            permits Participant direction of investments, the Plan Administrator
            must adopt investment procedures for such direction. The investment
            procedures should set forth the permissible investment options
            available for Participant direction, the timing and frequency of
            investment changes, and any other procedures or limitations
            applicable to Participant direction of investment. In no case may
            Participants direct that investments be made in collectibles, other
            than U.S. government or state issued gold and silver coins. The
            investment procedures adopted by the Plan Administrator are
            incorporated by reference into the Plan. If Participant investment
            direction is limited to specific investment options (such as
            designated mutual funds or common or collective trust funds), it
            shall be the sole and exclusive responsibility of the Employer or
            Plan Administrator to select the investment options, and the Trustee
            shall not be responsible for selecting or monitoring such investment
            options, unless the Trustee has otherwise agreed in writing.

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The Employer may elect under Part 12, #43.b.(1) of the Agreement [Part 12,
#61.b.(1) of the 401(k) Agreement] or under the separate investment procedures
to limit Participant direction of investment to specific types of contributions.
The investment procedures adopted by the Plan Administrator may (but need not)
allow Beneficiaries under the Plan to direct investments. (See Section 13.4(b)
for rules regarding allocation of net income or loss to a Directed Account.)

If Participant direction of investments is permitted, the Employer will
designate how accounts will be invested in the absence of proper affirmative
direction from the Participant. Except as otherwise provided in this Plan,
neither the Trustee, the Employer nor any other fiduciary of the Plan will be
liable to the Participant or Beneficiary for any loss resulting from action
taken at the direction of the Participant.

      (1) TRUSTEE TO FOLLOW PARTICIPANT DIRECTION. To the extent the Plan allows
      Participant direction of investment, the Trustee is authorized to follow
      the Participant's written direction (or other form of direction deemed
      acceptable by the Trustee). A Directed Account will be established for the
      portion of the Participant's Account that is subject to Participant
      direction of investment. The Trustee may decline to follow a Participant's
      investment direction to the extent such direction would: (i) result in a
      prohibited transaction; (ii) cause the assets of the Plan to be maintained
      outside the jurisdiction of the U.S. courts; (iii) jeopardize the Plan's
      tax qualification; (iv) be contrary to the Plan's governing documents; (v)
      cause the assets to be invested in collectibles within the meaning of Code
      Section 408(m); (vi) generate unrelated business taxable income; or (vii)
      result (or could result) in a loss exceeding the value of the
      Participant's Account. The Trustee will not be responsible for any loss or
      expense resulting from a failure to follow a Participant's direction in
      accordance with the requirements of this paragraph.

      Participant directions will be processed as soon as administratively
      practicable following receipt of such directions by the Trustee. The
      Trustee, Plan Administrator or Employer will not be liable for a delay in
      the processing of a Participant direction that is caused by a legitimate
      business reason (including, but not limited to, a failure of computer
      systems or programs, failure in the means of data transmission, the
      failure to timely receive values or prices, or other unforeseen problems
      outside of the control of the Trustee, Plan Administrator or Employer).

      (2) ERISA Section 404(c) PROTECTION. If the Plan (by Employer election
      under Part 12, #43.b.(2) of the Agreement [Part 12, #61.b.(2) of the
      401(k) Agreement] or pursuant to the Plan's investment procedures) is
      intended to comply with ERISA Section 404(c), the Participant investment
      direction program adopted by the Plan Administrator should comply with
      applicable Department of Labor regulations. Compliance with ERISA Section
      404(c) is not required for plan qualification purposes. The following
      information is provided solely as guidance to assist the Plan
      Administrator in meeting the requirements of ERISA Section 404(c). Failure
      to meet any of the following safe harbor requirements does not impose any
      liability on the Plan Administrator (or any other fiduciary under the
      Plan) for investment decisions made by Participants, nor does it mean that
      the Plan does not comply with ERISA Section 404(c). Nothing in this Plan
      shall impose any greater duties upon the Trustee with respect to the
      implementation of ERISA Section 404(c) than those duties expressly
      provided for in procedures adopted by the Employer and agreed to by the
      Trustee.

            (i) DISCLOSURE REQUIREMENTS. The Plan Administrator (or other Plan
            fiduciary who has agreed to perform this activity) shall provide, or
            shall cause a person designated to act on his behalf to provide, the
            following information to Participants:

                  (A) MANDATORY DISCLOSURES. To satisfy the requirements of
                  ERISA Section 404(c), the Participants must receive certain
                  mandatory disclosures, including (I) an explanation that the
                  Plan is intended to be an ERISA Section 404(c) plan; (II) a
                  description of the investment options under the Plan; (III)
                  the identity of any designated Investment Managers that may be
                  selected by the Participant; (IV) any restrictions on
                  investment selection or transfers among investment vehicles;
                  (V) an explanation of the fees and expenses that may be
                  charged in connection with the investment transactions; (VI)
                  the materials relating to voting rights or other rights
                  incidental to the holding of an investment; (VII) the most
                  recent prospectus for an investment option which is subject to
                  the Securities Act of 1933.

                  (B) DISCLOSURES UPON REQUEST. In addition, a Participant must
                  be able to receive upon request (I) the current value of the
                  Participant's interest in an investment option; (II) the value
                  and investment performance of investment alternatives
                  available under the Plan; (III) the annual operating expenses
                  of a designated investment alternative; and (IV) copies of any
                  prospectuses, or other material, relating to available
                  investment options.

            (ii) DIVERSIFIED INVESTMENT OPTIONS. The investment procedure must
            provide at least three diversified investment options that offer a
            broad range of investment opportunity. Each of the investment
            opportunities must have materially different risk and return
            characteristics. The procedure may allow investment under a
            segregated brokerage account.

            (iii) FREQUENCY OF INVESTMENT INSTRUCTIONS. The investment procedure
            must provide the Participant with the opportunity to give investment
            instructions as frequently as is appropriate to the volatility of
            the investment. For each investment option, the frequency can be no
            less than quarterly.

ARTICLE 14

PARTICIPANT LOANS

This Article contains rules for providing loans to Participants under the Plan.
This Article applies if: (1) the Employer elects under Part 12 of the Agreement
to provide loans to Participants or (2) if Part 12 does not specify whether
Participant loans are available, the Plan Administrator decides to implement a
Participant loan program. Any Participant loans will be made pursuant to the
default loan policy prescribed by this Article 14 unless the Plan Administrator
adopts a separate written loan policy or modifies the default loan policy in
this Article 14 by adopting modified loan provisions. If the Employer adopts a
separate written loan policy or written modifications to the default loan
program in this Article, the terms of such loan policy or written modifications
will control over the terms of this Plan with respect to the administration of
any Participant loans.

14.1  DEFAULT LOAN POLICY. Loans are available under this Article only if such
      loans:

      (a) are available to Participants on a reasonably equivalent basis (see
      Section 14.3);

      (b) are not available to Highly Compensated Employees in an amount greater
      than the amount that is available to other Participants;

      (c) bear a reasonable rate of interest (as determined under Section 14.4)
      and are adequately secured (as determined under Section 14.5);

      (d) provide for periodic repayment within a specified period of time (as
      determined under Section 14.6); and

      (e) do not exceed, for any Participant, the amount designated under
      Section 14.7.

      A separate written loan policy may not modify the requirements under
      subsections (a) through (e) above, except as permitted in the referenced
      Sections of this Article.

14.2  ADMINISTRATION OF LOAN PROGRAM. A Participant loan is available under this
      Article only if the Participant makes a request for such a loan in
      accordance with the provisions of this Article or in accordance with a
      separate written loan policy. To receive a Participant loan, a Participant
      must sign a promissory note along with a pledge or assignment of the
      portion of the Account Balance used for security on the loan. Except as
      provided in a separate loan policy or in a written modification to the
      default loan policy in this Article, any reference under this Article 14
      to a Participant means a Participant or Beneficiary who is a party in
      interest (as defined in ERISA Section 3(14)).

      In the case of a restated Plan, if any provision of this Article 14 is
      more restrictive than the terms of the Plan (or a separate written loan
      policy) in effect prior to the adoption of this Prototype Plan, such
      provision shall apply only to loans finalized after the adoption of this
      Prototype Plan, even if the restated Effective Date indicated in the
      Agreement predates the adoption of the Plan.

14.3  AVAILABILITY OF PARTICIPANT LOANS. Participant loans must be made
      available to Participants in a reasonably equivalent manner. The Plan
      Administrator may refuse to make a loan to any Participant who is
      determined to be not creditworthy. For this purpose, a Participant is not
      creditworthy if, based on the facts and circumstances, it is reasonable to
      believe that the Participant will not repay the loan. A Participant who
      has defaulted on a previous loan from the Plan and has not repaid such
      loan (with accrued interest) at the time of any subsequent loan will not
      be treated as creditworthy until such time as the Participant repays the
      defaulted loan (with accrued interest). A separate written loan policy or
      written modification to this loan policy may prescribe different rules for
      determining creditworthiness and to what extent creditworthiness must be
      determined.

      No Participant loan will be made to any Shareholder-Employee or
      Owner-Employee unless a prohibited transaction exemption for such loan is
      obtained from the Department of Labor or the prohibition against loans to
      such individuals is formally withdrawn by statute or by action of the
      Treasury or the Department of Labor. The prohibition against loans to
      Shareholder-Employees and Owner-Employees outlined in this paragraph may
      not be modified by a separate written loan policy.

14.4  REASONABLE INTEREST RATE. A Participant must be charged a reasonable rate
      of interest for any loan he/she receives. For this purpose, the interest
      rate charged on a Participant loan must be commensurate with the interest
      rates charged by persons in the business of lending money for loans under
      similar circumstances. The Plan Administrator will determine a reasonable

46
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      rate of interest by reviewing the interest rates charged by a sample of
      third party lenders in the same geographical region as the Employer. The
      Plan Administrator must periodically review its interest rate assumptions
      to ensure the interest rate charged on Participant loans is reasonable. A
      separate written loan policy or written modifications to this loan policy
      may prescribe an alternative means of establishing a reasonable interest
      rate.

14.5  ADEQUATE SECURITY. All Participant loans must be adequately secured. The
      Participant's vested Account Balance shall be used as security for a
      Participant loan provided the outstanding balance of all Participant loans
      made to such Participant does not exceed 50% of the Participant's vested
      Account Balance, determined immediately after the origination of each
      loan, and if applicable, the spousal consent requirements described in
      Section 14.9 have been satisfied. The Plan Administrator (with the consent
      of the Trustee) may require a Participant to provide additional collateral
      to receive a Participant loan if the Plan Administrator determines such
      additional collateral is required to protect the interests of Plan
      Participants. A separate loan policy or written modifications to this loan
      policy may prescribe alternative rules for obtaining adequate security.
      However, the 50% rule in this paragraph may not be replaced with a greater
      percentage.

14.6  PERIODIC REPAYMENT. A Participant loan must provide for level amortization
      with payments to be made not less frequently than quarterly. A Participant
      loan must be payable within a period not exceeding five (5) years from the
      date the Participant receives the loan from the Plan, unless the loan is
      for the purchase of the Participant's principal residence, in which case
      the loan must be payable within a reasonable time commensurate with the
      repayment period permitted by commercial lenders for similar loans. Loan
      repayments must be made through payroll withholding, except to the extent
      the Plan Administrator determines payroll withholding is not practical
      given the level of a Participant's wages, the frequency with which the
      Participant is paid, or other circumstances.

      (a) UNPAID LEAVE OF ABSENCE. A Participant with an outstanding Participant
      loan may suspend loan payments to the Plan for up to 12 months for any
      period during which the Participant is on an unpaid leave of absence. Upon
      the Participant's return to employment (or after the end of the 12-month
      period, if earlier), the Participant's outstanding loan will be
      reamortized over the remaining period of such loan to make up for the
      missed payments. The reamortized loan may extend beyond the original loan
      term so long as the loan is paid in full by whichever of the following
      dates comes first: (1) the date which is five (5) years from the original
      date of the loan (or the end of the suspension, if sooner), or (2) the
      original loan repayment deadline (or the end of the suspension period, if
      later) plus the length of the suspension period.

      (b) MILITARY LEAVE. A Participant with an outstanding Participant loan
      also may suspend loan payments for any period such Participant is on
      military leave, in accordance with Code Section 414(u)(4). Upon the
      Participant's return from military leave (or the expiration of five years
      from the date the Participant began his/her military leave, if earlier),
      loan payments will recommence under the amortization schedule in effect
      prior to the Participant's military leave, without regard to the five-year
      maximum loan repayment period. Alternatively, the loan may be reamortized
      to require a different level of loan payment, as long as the amount and
      frequency of such payments are not less than the amount and frequency
      under the amortization schedule in effect prior to the Participant's
      military leave.

      A separate loan policy or written modification to this loan policy may (1)
      modify the time period for repaying Participant loans, provided
      Participant loans are required to be repaid over a period that is not
      longer than the periods described in this Section; (2) specify the
      frequency of Participant loan repayments, provided the payments are
      required at least quarterly; (3) modify the requirement that loans be
      repaid through payroll withholding; or (4) modify or eliminate the leave
      of absence and/or military leave rules under this Section.

14.7  LOAN LIMITATIONS. A Participant loan may not be made to the extent such
      loan (when added to the outstanding balance of all other loans made to the
      Participant) exceeds the lesser of:

      (A) $50,000 (reduced by the excess, if any, of the Participant's highest
      outstanding balance of loans from the Plan during the one-year period
      ending on the day before the date on which such loan is made, over the
      Participant's outstanding balance of loans from the Plan as of the date
      such loan is made) or

      (B) one-half (1/2) of the Participant's vested Account Balance, determined
      as of the Valuation Date coinciding with or immediately preceding such
      loan, adjusted for any contributions or distributions made since such
      Valuation Date.

      A Participant may not receive a Participant loan of less than $1,000 nor
      may a Participant have more than one Participant loan outstanding at any
      time. A Participant may renegotiate a loan without violating the one
      outstanding loan requirement to the extent such renegotiated loan is a new
      loan (i.e., the renegotiated loan separately satisfies the reasonable
      interest rate requirement under Section 14.4, the adequate security
      requirement under Section 14.5 and the periodic repayment requirement
      under Section 14.6). and the renegotiated loan does not exceed the
      limitations under (a) or (b) above, treating both the replaced loan and
      the renegotiated loan as outstanding at the same time. However, if the
      term of the renegotiated loan does not end later than the original term of
      the replaced loan, the replaced loan may be ignored in applying the
      limitations under (a) and (b) above.

      In applying the limitations under this Section, all plans maintained by
      the Employer are aggregated and treated as a single plan. In addition, any
      assignment or pledge of any portion of the Participant's interest in the
      Plan and any loan, pledge or assignment with respect to any insurance
      contract purchased under the Plan will be treated as loan under this
      Section.

      A separate written loan policy or written modifications to this loan
      policy may (1) modify the limitations on the amount of a Participant loan;
      (2) modify or eliminate the minimum loan amount requirement; (3) permit a
      Participant to have more than one loan outstanding at a time; (4)
      prescribe limitations on the purposes for which loans may be required; or
      (5) prescribe rules for reamortization, consolidation, renegotiation or
      refinancing of loans.

14.8  SEGREGATED INVESTMENT. A Participant loan is treated as a segregated
      investment on behalf of the individual Participant for whom the loan is
      made. The Plan Administrator may adopt separate administrative procedures
      for determining which type or types of contributions (and the amount of
      each type of contribution) may be used to provide the Participant loan. If
      the Plan Administrator does not adopt procedures designating the type of
      contributions from which the Participant loan will be made, such loan is
      deemed to be made on a proportionate basis from each type of contribution.

      Unless requested otherwise on the Participant's loan application, a
      Participant loan will be made equally from all investment funds in which
      the applicable contributions are held. A Participant or Beneficiary may
      direct the Trustee, on his/her loan application, to withdraw the
      Participant loan amounts from a specific investment fund or funds. A
      Participant loan will not violate the requirements of this default loan
      policy merely because the Plan Administrator does not permit the
      Participant to designate the contributions or funds from which the
      Participant loan will be made. Each payment of principal and interest paid
      by a Participant on his/her Participant loan shall be credited
      proportionately to such Participant's Account(s) and to the investment
      funds within such Account(s).

      A separate loan policy or written modifications to this loan policy may
      modify the rules of this Section without limitation, including prescribing
      different rules for determining the source of a loan with respect to
      contribution types and investment funds.

14.9  SPOUSAL CONSENT. If this Plan is subject to the Joint and Survivor Annuity
      requirements under Article 9, a Participant may not use his/her Account
      Balance as security for a Participant loan unless the Participant's
      spouse, if any, consents to the use of such Account Balance as security
      for the loan. The spousal consent must be made within the 90-day period
      ending on the date the Participant's Account Balance is to be used as
      security for the loan. Spousal consent is not required, however, if the
      value of the Participant's total vested Account Balance (as determined
      under Section 8.3(e)) does not exceed $5,000 ($3,500 for loans made before
      the time the $5,000 rules becomes effective under Section 8.3). If the
      Plan is not subject to the Joint and Survivor Annuity requirements under
      Article 9, a spouse's consent is not required to use a Participant's
      Account Balance as security for a Participant loan, regardless of the
      value of the Participant's Account Balance.

      Any spousal consent required under this Section must be in writing, must
      acknowledge the effect of the loan and must be witnessed by a plan
      representative or notary public. Any such consent to use the Participant's
      Account Balance as security for a Participant loan is binding with respect
      to the consenting spouse and with respect to any subsequent spouse as it
      applies to such loan. A new spousal consent will be required if the
      Account Balance is subsequently used as security for a renegotiation,
      extension, renewal or other revision of the loan. A new spousal consent
      also will be required only if any portion of the Participant's Account
      Balance will be used as security for a subsequent Participant loan.

      A separate loan policy or written modifications to this loan policy may
      not eliminate the spousal consent requirement where it would be required
      under this Section, but may impose spousal consent requirements that are
      not prescribed by this Section.

14.10 PROCEDURES FOR LOAN DEFAULT. A Participant will be considered to be in
      default with respect to a loan if any scheduled repayment with respect to
      such loan is not made by the end of the calendar quarter following the
      calendar quarter in which the missed payment was due.

      If a Participant defaults on a Participant loan, the Plan may not offset
      the Participant's Account Balance until the Participant is otherwise
      entitled to an immediate distribution of the portion of the Account
      Balance which will be offset and such amount being offset is available as
      security on the loan, pursuant to Section 14.5. For this purpose, a loan
      default is treated as an immediate distribution event to the extent the
      law does not prohibit an actual distribution of the type of contributions
      which would be offset as a result of the loan default (determined without
      regard to the consent requirements under Articles 8 and 9, so long as
      spousal consent was properly obtained at the time of the loan, if required
      under Section 14.9).

                                                                              47
<PAGE>

      The Participant may repay the outstanding balance of a defaulted loan
      (including accrued interest through the date of repayment) at any time.

      Pending the offset of a Participant's Account Balance following a
      defaulted loan, the following rules apply to the amount in default.

      (a) Interest continues to accrue on the amount in default until the time
      of the loan offset or, if earlier, the date the loan repayments are made
      current or the amount is satisfied with other collateral.

      (b) A subsequent offset of the amount in default is not reported as a
      taxable distribution, except to the extent the taxable portion of the
      default amount was not previously reported by the Plan as a taxable
      distribution.

      (c) The post-default accrued interest included in the loan offset is not
      reported as a taxable distribution at the time of the offset.

      A separate loan policy or written modifications to this loan policy may
      modify the procedures for determining a loan default.

14.11 TERMINATION OF EMPLOYMENT.

      (a) OFFSET OF OUTSTANDING LOAN. A Participant loan becomes due and payable
      in full immediately upon the Participant's termination of employment. Upon
      a Participant's termination, the Participant may repay the entire
      outstanding balance of the loan (including any accrued interest) within a
      reasonable period following termination of employment. If the Participant
      does not repay the entire outstanding loan balance, the Participant's
      vested Account Balance will be reduced by the remaining outstanding
      balance of the loan (without regard to the consent requirements under
      Articles 8 and 9, so long as spousal consent was properly obtained at the
      time of the loan, if required under Section 14.9), to the extent such
      Account Balance is available as security on the loan, pursuant to Section
      14.5, and the remaining vested Account Balance will be distributed in
      accordance with the distribution provisions under Article 8. If the
      outstanding loan balance of a deceased Participant is not repaid, the
      outstanding loan balance shall be treated as a distribution to the
      Participant and shall reduce the death benefit amount payable to the
      Beneficiary under Section 8.4.

      (b) DIRECT ROLLOVER. Upon termination of employment, a Participant may
      request a Direct Rollover of the loan note (provided the distribution is
      an Eligible Rollover Distribution as defined in Section 8.8(a)) to another
      qualified plan which agrees to accept a Direct Rollover of the loan note.
      A Participant may not engage in a Direct Rollover of a loan to the extent
      the Participant has already received a deemed distribution with respect to
      such loan. (See the rules regarding deemed distributions upon a loan
      default under Section 14.10.)

      (c) MODIFIED LOAN POLICY. A separate loan policy or written modifications
      to this loan policy may modify this Section 14.11, including, but not
      limited to: (1) a provision to permit loan repayments to continue beyond
      termination of employment; (2) to prohibit the Direct Rollover of a loan
      note; and (3) to provide for other events that may accelerate the
      Participant's repayment obligation under the loan.

ARTICLE 15

INVESTMENT IN LIFE INSURANCE

This Article provides special rules for Plans that permit investment in life
insurance on the life of the Participant, the Participant's spouse or other
family members. The Employer may elect in Part 12 of the Agreement to permit
life insurance investments in the Plan, or life insurance investments may be
permitted, prohibited or restricted under the Plan through separate investment
procedures or a separate funding policy. If the Plan prohibits investments in
life insurance, this Article does not apply.

15.1  INVESTMENT IN LIFE INSURANCE. A group or individual life insurance policy
      purchased by the Plan may be issued on the life of a Participant, a
      Participant's spouse, a Participant's child or children, a family member
      of the Participant or any other individual with an insurable interest. If
      this Plan is a money purchase plan, a life insurance policy may only be
      issued on the life of the Participant. A life insurance policy includes
      any type of policy, including a second-to-die policy, provided that the
      holding of a particular type of policy is not prohibited under rules
      applicable to qualified plans.

      Any premiums on life insurance held for the benefit of a Participant will
      be charged against such Participant's vested Account Balance. Unless
      directed otherwise, the Plan Administrator will reduce each of the
      Participant's Accounts under the Plan equally to pay premiums on life
      insurance held for such Participant's benefit. Any premiums paid for life
      insurance policies must satisfy the incidental life insurance rules under
      Section 15.2.

15.2  INCIDENTAL LIFE INSURANCE RULES. Any life insurance purchased under the
      Plan must meet the following requirements:

      (a) ORDINARY LIFE INSURANCE POLICIES. The aggregate premiums paid for
      ordinary life insurance policies (i.e., policies with both nondecreasing
      death benefits and nonincreasing premiums) for the benefit of a
      Participant shall not at any time exceed 49% of the aggregate amount of
      Employer Contributions (including Section 401(k) Deferrals) and
      forfeitures that have been allocated to the Account of such Participant.

      (b) LIFE INSURANCE POLICIES OTHER THAN ORDINARY LIFE. The aggregate
      premiums paid for term, universal or other life insurance policies (other
      than ordinary life insurance policies) for the benefit of a Participant
      shall not at any time exceed 25% of the aggregate amount of Employer
      Contributions (including Section 401(k) Deferrals) and forfeitures that
      have been allocated to the Account of such Participant.

      (c) COMBINATION OF ORDINARY AND OTHER LIFE INSURANCE POLICIES. The sum of
      one-half (1/2) of the aggregate premiums paid for ordinary life insurance
      policies plus all the aggregate premiums paid for any other life insurance
      policies for the benefit of a Participant shall not at any time exceed 25%
      of the aggregate amount of Employer Contributions (including Section
      401(k) Deferrals) and forfeitures which have been allocated to the Account
      of such Participant.

      (d) EXCEPTION FOR CERTAIN PROFIT SHARING AND 401(K) PLANS. If the Plan is
      a profit sharing plan or a 401(k) plan, the limitations in this Section do
      not apply to the extent life insurance premiums are paid only with
      Employer Contributions and forfeitures that have been accumulated in the
      Participant's Account for at least two years or are paid with respect to a
      Participant who has been an Eligible Participant for at least five years.
      For purposes of applying this special limitation, Employer Contributions
      do not include any Section 401(k) Deferrals, QMACs, QNECs or Safe-Harbor
      Contributions under a 401(k) plan.

      (e) EXCEPTION FOR EMPLOYEE AFTER-TAX CONTRIBUTIONS AND ROLLOVER
      CONTRIBUTIONS. The Plan Administrator also may invest, with the
      Participant's consent, any portion of the Participant's Employee After-Tax
      Contribution Account or Rollover Contribution Account in a group or
      individual life insurance policy for the benefit of such Participant,
      without regard to the incidental life insurance rules under this Section.

15.3  OWNERSHIP OF LIFE INSURANCE POLICIES. The Trustee is the owner of any life
      insurance policies purchased under the Plan in accordance with the
      provisions of this Article 15. Any life insurance policy purchased under
      the Plan must designate the Trustee as owner and beneficiary under the
      policy. The Trustee will pay all proceeds of any life insurance policies
      to the Beneficiary of the Participant for whom such policy is held in
      accordance with the distribution provisions under Article 8 and the Joint
      and Survivor Annuity requirements under Article 9. In no event shall the
      Trustee retain any part of the proceeds from any life insurance policies
      for the benefit of the Plan.

15.4  EVIDENCE OF INSURABILITY. Prior to purchasing a life insurance policy, the
      Plan Administrator may require the individual whose life is being insured
      to provide evidence of insurability, such as a physical examination, as
      may be required by the Insurer.

15.5  DISTRIBUTION OF INSURANCE POLICIES. Life insurance policies under the
      Plan, which are held on behalf of a Participant, must be distributed to
      the Participant or converted to cash upon the later of the Participant's
      Distribution Commencement Date (as defined in Section 22.56) or
      termination of employment. Any life insurance policies that are held on
      behalf of a terminated Participant must continue to satisfy the incidental
      life insurance rules under Section 15.2. If a life insurance policy is
      purchased on behalf of an individual other than the Participant, and such
      individual dies, the Participant may withdraw any or all life insurance
      proceeds from the Plan, to the extent such proceeds exceed the cash value
      of the life insurance policy determined immediately before the death of
      the insured individual.

15.6  DISCONTINUANCE OF INSURANCE POLICIES. Investments in life insurance may be
      discontinued at any time, either at the direction of the Trustee or other
      fiduciary responsible for making investment decisions. If the Plan
      provides for Participant direction of investments, life insurance as an
      investment option may be eliminated at any time by the Plan Administrator.
      Where life insurance investment options are being discontinued, the Plan
      Administrator, in its sole discretion, may offer the sale of the insurance
      policies to the Participant, or to another person, provided that the
      prohibited transaction exemption requirements prescribed by the Department
      of Labor are satisfied.

15.7  PROTECTION OF INSURER. An Insurer that issues a life insurance policy
      under the terms of this Article, shall not be responsible for the validity
      of this Plan and shall be protected and held harmless for any actions
      taken or not taken by the Trustee or any actions taken in accordance with
      written directions from the Trustee or the Employer (or any duly
      authorized representatives of the Trustee or Employer). An Insurer shall
      have no obligation to determine the propriety of any premium payments or
      to guarantee the proper application of any payments made by the insurance
      company to the Trustee.

      The Insurer is not and shall not be considered a party to this Agreement
      and is not a fiduciary with respect to the Plan solely as a result of the
      issuance of life insurance policies under this Article 15.

15.8  NO RESPONSIBILITY FOR ACT OF INSURER. Neither the Employer, the Plan
      Administrator nor the Trustee shall be responsible for the validity of the
      provisions under a life insurance policy issued under this Article 15 or
      for the failure or refusal by the Insurer to provide benefits under such
      policy. The Employer, the Plan Administrator and the Trustee are also not
      responsible for any action or failure to act by the Insurer or any other
      person which results in the delay of a payment under the life insurance
      policy or which renders the policy invalid or unenforceable in whole or in
      part.

48
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ARTICLE 16

TOP-HEAVY PLAN REQUIREMENTS

This Article contains the rules for determining whether the Plan is a Top-Heavy
Plan and the consequences of having a Top-Heavy Plan. Part 6 of the Agreement
provides for elections relating to the vesting schedule for a Top-Heavy Plan.
Part 13 of the Agreement allows the Employer to elect to satisfy the Top-Heavy
Plan allocation requirements under another plan.

16.1  IN GENERAL. If the Plan is or becomes a Top-Heavy Plan in any Plan Year,
      the provisions of this Article 16 will supersede any conflicting
      provisions in the Plan or Agreement. However, this Article 16 will no
      longer apply if Code Section 416 is repealed.

16.2  TOP-HEAVY PLAN CONSEQUENCES.

      (a) MINIMUM ALLOCATION FOR NON-KEY EMPLOYEES. If the Plan is a Top-Heavy
      Plan for any Plan Year, except as otherwise provided in subsections (4)
      and (5) below, the Employer Contributions and forfeitures allocated for
      the Plan Year on behalf of any Eligible Participant who is a Non-Key
      Employee must not be less than a minimum percentage of the Participant's
      Total Compensation (as defined in Section 16.3(i)). If any Non-Key
      Employee who is entitled to receive a top-heavy minimum contribution
      pursuant to this Section 16.2(a) fails to receive an appropriate
      allocation, the Employer will make an additional contribution on behalf of
      such Non-Key Employee to satisfy the requirements of this Section. The
      Employer may elect under Part 4 of the Agreement [Part 4C of the 401(k)
      Agreement] to make the top-heavy contribution to all Eligible
      Participants. If the Employer elects under the Agreement to provide the
      top-heavy minimum contribution to all Eligible Participants, the Employer
      also will make an additional contribution on behalf of any Key Employee
      who is an Eligible Participant and who did not receive an allocation equal
      to the top-heavy minimum contribution.

            (1) DETERMINING THE MINIMUM PERCENTAGE. The minimum percentage that
            must be allocated under subsection (a) above is the lesser of: (i)
            three (3) percent of Total Compensation for the Plan Year or (ii)
            the highest contribution rate for any Key Employee for the Plan
            Year. The highest contribution rate for a Key Employee is determined
            by taking into account the total Employer Contributions and
            forfeitures allocated to each Key Employee for the Plan Year, as a
            percentage of the Key Employee's Total Compensation. A Key
            Employee's contribution rate includes Section 401(k) Deferrals made
            by the Key Employee for the Plan Year (except as provided by
            regulation or statute). If this Plan is aggregated with a Defined
            Benefit Plan to satisfy the requirements of Code Section 401(a)(4)
            or Code Section 410(b), the minimum percentage is three (3) percent,
            without regard to the highest Key Employee contribution rate. See
            subsection (5) below if the Employer maintains more than one plan.

            (2) DETERMINING WHETHER THE NON-KEY EMPLOYEE'S ALLOCATION SATISFIES
            THE MINIMUM PERCENTAGE. To determine if a Non-Key Employee's
            allocation of Employer Contributions and forfeitures is at least
            equal to the minimum percentage, the Employee's Section 401(k)
            Deferrals for the Plan Year are disregarded. In addition, Matching
            Contributions allocated to the Employee's Account for the Plan Year
            are disregarded, unless: (i) the Plan Administrator elects to take
            all or a portion of the Matching Contributions into account, or (ii)
            Matching Contributions are taken into account by statute or
            regulation. The rule in (i) does not apply unless the Matching
            Contributions so taken into account could satisfy the
            nondiscrimination testing requirements under Code Section 401(a)(4)
            if tested separately. Any Employer Matching Contributions used to
            satisfy the Top-Heavy Plan minimum allocation may not be used in the
            ACP Test (as defined in Section 17.3), except to the extent
            permitted under statute, regulation or other guidance of general
            applicability.

            (3) CERTAIN ALLOCATION CONDITIONS INAPPLICABLE. The Top-Heavy Plan
            minimum allocation shall be made even though, under other Plan
            provisions, the Non-Key Employee would not otherwise be entitled to
            receive an allocation, or would have received a lesser allocation
            for the Plan Year because of:

                  (i) the Participant's failure to complete 1,000 Hours of
                  Service (or any equivalent provided in the Plan),

                  (ii) the Participant's failure to make Employee After-Tax
                  Contributions to the Plan, or

                  (iii) Total Compensation is less than a stated amount.

                  The minimum allocation also is determined without regard to
                  any Social Security contribution or whether an Eligible
                  Participant fails to make Section 401(k) Deferrals for a Plan
                  Year in which the Plan includes a 401(k) feature.

            (4) PARTICIPANTS NOT EMPLOYED ON THE LAST DAY OF THE PLAN YEAR. The
            minimum allocation requirement described in this subsection (a) does
            not apply to an Eligible Participant who was not employed by the
            Employer on the last day of the applicable Plan Year.

            (5) PARTICIPATION IN MORE THAN ONE TOP-HEAVY PLAN. The minimum
            allocation requirement described in this subsection (a) does not
            apply to an Eligible Participant who is covered under another plan
            maintained by the Employer if, pursuant to Part 13, #54 of the
            Agreement [Part 13, #72 of the 401(k) Agreement], the other Plan
            will satisfy the minimum allocation requirement.

                  (i) MORE THAN ONE DEFINED CONTRIBUTION PLANS. If the Employer
                  maintains more than one top-heavy Defined Contribution Plan
                  (including Paired Plans), the Employer may designate in Part
                  13, #54.a. of the Agreement [Part 13, #72.a. of the 401(k)
                  Agreement] which plan will provide the top-heavy minimum
                  contribution to Non-Key Employees. Alternatively, under Part
                  13, #54.a.(3) of the Agreement [Part 13, #72.a.(3) of the
                  401(k) Agreement], the Employer may designate another means of
                  complying with the top-heavy requirements. If Part 13, #54 of
                  the Agreement [Part 13, #72 of the 401(k) Agreement] is not
                  completed and the Employer maintains more than one Defined
                  Contribution Plan, the Employer will be deemed to have
                  selected this Plan under Part 13, #54.a. of the Agreement
                  [Part 13, #72.a. of the 401(k) Agreement] as the Plan under
                  which the top-heavy minimum contribution will be provided.

                  If an Employee is entitled to a top-heavy minimum contribution
                  but has not satisfied the minimum age and/or service
                  requirements under the Plan designated to provide the
                  top-heavy minimum contribution, the Employee may receive a
                  top-heavy minimum contribution under the designated Plan.
                  Thus, for example, if the Employer maintains both a 401(k)
                  plan and a non-401(k) plan, a Non-Key Employee who has not
                  satisfied the minimum age and service conditions under Part 1,
                  #5 of the non-401(k) plan Agreement is eligible for a
                  top-heavy minimum allocation under the non-401(k) plan (if so
                  provided under Part 13, #54.a. of the Agreement [Part 13,
                  #72.a. of the 401(k) Agreement]) if such Employee has
                  satisfied the eligibility conditions for making Section 401(k)
                  Deferrals under the 401(k) plan. The provision of a top-heavy
                  minimum contribution under this paragraph will not cause the
                  Plan to fail the minimum coverage or nondiscrimination rules.
                  The Employer may designate an alternative method of providing
                  the top-heavy minimum contribution to such Employees under
                  Part 13, #54.a.(3) of the Agreement [Part 13, #72.a.(3) of the
                  401(k) Agreement].

                  (ii) DEFINED CONTRIBUTION PLAN AND A DEFINED BENEFIT PLAN. If
                  the Employer maintains both a top-heavy Defined Contribution
                  Plan (under this BPD) and a top-heavy Defined Benefit Plan,
                  the Employer must designate the manner in which the plans will
                  comply with the Top-Heavy Plan requirements. Under Part 13,
                  #54.b. of the Agreement [Part 13, #72.b. of the 401(k)
                  Agreement], the Employer may elect to provide the top-heavy
                  minimum benefit to Non-Key Employees who participate in both
                  Plans (A) in the Defined Benefit Plan; (B) in the Defined
                  Contribution Plan (but increasing the minimum allocation from
                  3% to 5%); or (C) under any other acceptable method of
                  compliance. If a Non-Key Employee participates only under the
                  Defined Benefit Plan, the top-heavy minimum benefit will be
                  provided under the Defined Benefit Plan. If a Non-Key Employee
                  participates only under the Defined Contribution Plan, the
                  top-heavy minimum benefit will be provided under the Defined
                  Contribution Plan (without regard to this subsection (ii)). If
                  Part 13, #54.b. of the Agreement [Part 13, #72.b. of the
                  401(k) Agreement] is not completed and the Employer maintains
                  a Defined Benefit Plan, the Employer will be deemed to have
                  selected this Plan under Part 13, #54.b.(1) of the Agreement
                  [Part 13, #72.b.(1) of the 401(k) Agreement] as the plan under
                  which the top-heavy minimum contribution will be provided.

                  If the Employer maintains more than one Defined Contribution
                  Plan in addition to a Defined Benefit Plan, the Employer may
                  use Part 13, #54.b.(3) of the Agreement [Part 13, #72.b.(3) of
                  the 401(k) Agreement] to designate which Defined Contribution
                  Plan will provide the top-heavy minimum contribution.

                  If the Employer is using the Four-Step Permitted Disparity
                  Method (as described in Section 2.2(b)(ii)) and elects under
                  Part 13, #54.b.(1) of the Agreement [Part 13, #72.b.(1) of the
                  401(k) Agreement] to provide a 5% top-heavy minimum
                  contribution, the 3% minimum allocation under Step One is
                  increased to 5%. The 3% allocation under Step Two will also be
                  increased to the lesser of (A) 5% or (B) the amount determined
                  under Step Three (increased by 3 percentage points). If an
                  additional allocation is to be made under Step Three, the
                  Applicable Percentage under Section 2.2(b)(ii)(C) must be
                  reduced by 2 percentage points (but not below zero).

            (6) NO FORFEITURE FOR CERTAIN EVENTS. The minimum top-heavy
            allocation (to the extent required to be nonforfeitable under Code
            Section 416(b)) may not be forfeited under the suspension of benefit
            rules of Code Section 411(a)(3)(B) or the withdrawal of mandatory
            contribution rules of Code Section 411(a)(3)(D).

                                                                              49
<PAGE>

      (b) SPECIAL TOP-HEAVY VESTING RULES.

            (1) MINIMUM VESTING SCHEDULES. For any Plan Year in which this Plan
            is a Top-Heavy Plan, the Top-Heavy Plan vesting schedule elected in
            Part 6, #19 of the Agreement [Part 6, #37 of the 401(k) Agreement]
            will automatically apply to the Plan. The Top-Heavy Plan vesting
            schedule will apply to all benefits within the meaning of Code
            Section 411(a)(7) except those attributable to Employee After-Tax
            Contributions, including benefits accrued before the effective date
            of Code Section 416 and benefits accrued before the Plan became a
            Top-Heavy Plan. No decrease in a Participant's nonforfeitable
            percentage may occur in the event the Plan's status as a Top-Heavy
            Plan changes for any Plan Year. However, this subsection does not
            apply to the Account Balance of any Employee who does not have an
            Hour of Service after a Top-Heavy Plan vesting schedule becomes
            effective.

            (2) SHIFTING TOP-HEAVY PLAN STATUS. If the vesting schedule under
            the Plan shifts in or out of the Top-Heavy Plan vesting schedule for
            any Plan Year because of a change in Top-Heavy Plan status, such
            shift is an amendment to the vesting schedule and the election in
            Section 4.7 of the Plan applies.

16.3  TOP-HEAVY DEFINITIONS.

      (a) DETERMINATION DATE. For any Plan Year subsequent to the first Plan
      Year, the Determination Date is the last day of the preceding Plan Year.
      For the first Plan Year of the Plan, the Determination Date is the last
      day of that first Plan Year.

      (b) DETERMINATION PERIOD. The Plan Year containing the Determination Date
      and the four (4) preceding Plan Years.

      (c) KEY EMPLOYEE. Any Employee or former Employee (and the Beneficiaries
      of such Employee) is a Key Employee for a Plan Year if, at any time during
      the Determination Period, the individual was:

            (1) an officer of the Employer with annual Total Compensation in
            excess of 50 percent of the dollar limitation under Code Section
            415(b)(1)(A),

            (2) an owner (or considered an owner under Code Section 318) of one
            of the 10 largest interests in the Employer with annual Total
            Compensation in excess of 100 percent of the dollar limitation under
            Code Section 415(c)(1)(A);

            (3) a Five-Percent Owner (as defined in Section 22.88),

            (4) a more than 1-percent owner of the Employer with an annual Total
            Compensation of more than $150,000.

            The Key Employee determination will be made in accordance with Code
            Section 416(i)(1) and the regulations thereunder.

      (d) PERMISSIVE AGGREGATION GROUP. The Required Aggregation Group of plans
      plus any other plan or plans of the Employer which, when considered as a
      group with the Required Aggregation Group, would continue to satisfy the
      requirements of Code Sections 401(a)(4) and 410.

      (e) PRESENT VALUE. The present value based on the interest and mortality
      rates specified in the relevant Defined Benefit Plan. In the event that
      more than one Defined Benefit Plan is included in a Required Aggregation
      Group or Permissive Aggregation Group, a uniform set of actuarial
      assumptions must be applied to determine present value. The Employer may
      specify in Part 13, #54.b.(3) of the Agreement [Part 13, #72.b.(3) of the
      401(k) Agreement] the actuarial assumptions that will apply if the Defined
      Benefit Plans do not specify a uniform set of actuarial assumptions to be
      used to determine if the plans are Top-Heavy.

      (f) REQUIRED AGGREGATION GROUP.

            (1) Each qualified plan of the Employer in which at least one Key

            Employee participates or participated at any time during the
            Determination Period (regardless of whether the plan has
            terminated), and

            (2) any other qualified plan of the Employer that enables a plan
            described in (l) to meet the coverage or nondiscrimination
            requirements of Code Sections 410(b) or 401(a)(4).

      (g) TOP-HEAVY PLAN. For any Plan Year, this Plan is a Top-Heavy Plan if
      any of the following conditions exist:

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

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

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

      (h) TOP-HEAVY RATIO.

            (1) DEFINED CONTRIBUTION PLANS ONLY. This paragraph applies if the
            Employer maintains one or more Defined Contribution Plans (including
            50 any SEP described under Code Section 408(k)) and the Employer has
            not maintained any Defined Benefit Plan that during the
            Determination Period has or has had Accrued Benefits. The Top-Heavy
            Ratio for this Plan alone, or for the Required Aggregation Group or
            Permissive Aggregation Group, as appropriate, is a fraction, the
            numerator of which is the sum of the Account Balances of all Key
            Employees as of the Determination Date(s) and the denominator of
            which is the sum of all Account Balances, both computed in
            accordance with Code Section 416 and the regulations thereunder.

            (2) DEFINED CONTRIBUTION PLAN AND DEFINED BENEFIT PLAN. This
            paragraph applies if the Employer maintains one or more Defined
            Contribution Plans (including a SEP described under Code Section
            408(k)) and the Employer maintains or has maintained one or more
            Defined Benefit Plans which during the Determination Period has or
            has had any Accrued Benefits. The Top-Heavy Ratio for any Required
            Aggregation Group or Permissive Aggregation Group, as appropriate,
            is a fraction, the numerator of which is the sum of Account Balances
            under the aggregated Defined Contribution Plan(s) for all Key
            Employees, and the Present Value of Accrued Benefits under the
            aggregated Defined Benefit Plan(s) for all Key Employees as of the
            Determination Date(s), and the denominator of which is the sum of
            the Account Balances under the aggregated Defined Contribution
            Plan(s) for all Participants and the Present Value of Accrued
            Benefits under the Defined Benefit Plan(s) for all Participants as
            of the Determination Date(s), all determined in accordance with Code
            Section 416 and the regulations thereunder. The accrued benefits
            under a Defined Benefit Plan in both the numerator and denominator
            of the Top-Heavy Ratio are increased for any distributions of an
            accrued benefit made in the five-year period ending on the
            Determination Date.

            (3) APPLICABLE VALUATION DATES. For purposes of subsections (1) and
            (2) above, the value of Account Balances and the Present Value of
            Accrued Benefits will be determined as of the most recent Valuation
            Date that falls within or ends with the 12-month period ending on
            the Determination Date, except as provided in Code Section 416 and
            the regulations thereunder for the first and second Plan Years of a
            Defined Benefit Plan. When aggregating plans, the value of Account
            Balances and Accrued Benefits will be calculated with reference to
            the Determination Dates that fall within the same calendar year.

            (4) VALUATION OF BENEFITS. DETERMINING A PARTICIPANT'S ACCOUNT
            BALANCE OR ACCRUED BENEFIT. The calculation of the Top-Heavy Ratio,
            and the extent to which distributions, rollovers and transfers are
            taken into account will be made in accordance with Code Section 416
            and the regulations thereunder. For purposes of subsections (1) and
            (2) above, the Account Balance and/or Accrued Benefit of each
            Participant is adjusted as provided under subsections (i) and (ii)
            below.

                  (i) INCREASE FOR PRIOR DISTRIBUTIONS. In applying the
                  Top-Heavy Ratio, a Participant's Account Balance and/or
                  Accrued Benefit is increased for any distributions made from
                  the Plan during the Determination Period.

                  (ii) INCREASE FOR FUTURE CONTRIBUTIONS. Both the numerator and
                  denominator of the Top-Heavy Ratio are increased to reflect
                  any contribution to a Defined Contribution Plan not actually
                  made as of the Determination Date, but which is required to be
                  taken into account on that date under Code Section 416 and the
                  regulations thereunder.

                  (iii) EXCLUSION OF CERTAIN BENEFITS. The Account Balance
                  and/or Accrued Benefit of a Participant (and any distribution
                  during the Determination Period with respect to such
                  Participant's Account Balance or Accrued Benefit) is
                  disregarded from the Top-Heavy Ratio if: (A) the Participant
                  is a Non-Key Employee who was a Key Employee in a prior year,
                  or (B) the Participant has not been credited with at least one
                  Hour of Service during the Determination Period. The
                  calculation of the Top-Heavy Ratio, and the extent to which
                  distributions, rollovers and transfers are taken into account
                  will be made in accordance with Code Section 416 and the
                  regulations thereunder.

                  (iv) CALCULATION OF ACCRUED BENEFIT. The Accrued Benefit of a
                  Participant other than a Key Employee shall be determined
                  under: (A) the method, if any, that uniformly applies for
                  accrual purposes under all Defined Benefit Plans maintained by
                  the Employer; or (B) if there is no such method, as if such
                  benefit accrued not more rapidly than the slowest accrual rate
                  permitted under the fractional rule of Code Section
                  411(b)(1)(C).

      (i) TOTAL COMPENSATION. For purposes of determining the minimum top-heavy
      contribution under 16.2(a), Total Compensation is determined using the
      definition under Section 7.4(f), including the special rule under Section
      7.4(f)(4) for years beginning before January 1, 1998. For this purpose,
      Total Compensation is subject to the Compensation Dollar Limitation as
      defined in Section 22.32.

      (j) VALUATION DATE. The date as of which Account Balances are valued for
      purposes of calculating the Top-Heavy Ratio.

50
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ARTICLE 17

401(k) PLAN PROVISIONS

This Article sets forth the special testing rules applicable to Section 401(k)
Deferrals, Employer Matching Contributions and Employee After-Tax Contributions
that may be made under the 401(k) Agreement and the requirements to qualify as a
Safe Harbor 401(k) Plan. Section 17.1 provides limits on the amount of Elective
Deferrals an Employee may defer into the Plan during a calendar year. Sections
17.2 and 17.3 set forth the rules for running the ADP Test and ACP Test with
respect to contributions under the 401(k) plan and Section 17.4 discusses the
requirements for applying the Multiple Use Test. Section 17.5 prescribes special
testing rules for performing the ADP Test and the ACP Test. Section 17.6 sets
forth the requirements that must be met to qualify as a Safe Harbor 401(k) Plan.
Unless otherwise stated, any reference to the Agreement under this Article 17 is
a reference to the 401(k) Agreement.

17.1 LIMITATION ON THE AMOUNT OF SECTION 401(K) DEFERRALS.

      (a) IN GENERAL. An Eligible Participant's total Section 401(k) Deferrals
      under this Plan, or any other qualified plan of the Employer, for any
      calendar year may not exceed the lesser of:

            (1) the percentage of Included Compensation designated under Part
            4A, #12 of the Agreement;

            (2) the dollar limitation under Code Section 402(g); or

            (3) the amount permitted under the Annual Additions Limitation
            described in Article 7.

      (b) MAXIMUM DEFERRAL LIMITATION. If the Employer elects to impose a
      maximum deferral limitation under Part 4A, #12 of the Agreement, it must
      designate under Part 4A, #12.a. the period for which such limitation
      applies. Regardless of any limitation designated under Part 4A, #12 of the
      Agreement, the Employer may provide for alternative limitations in the
      Salary Reduction Agreement with respect to designated types of Included
      Compensation, such as bonus payments. If no maximum percentage is
      designated under Part 4A, #12 of the Agreement, the only limit on a
      Participant's Section 401(k) Deferrals under this Plan is the dollar
      limitation under Code Section 402(g) and the Annual Additions Limitation.

      (c) CORRECTION OF CODE Section 402(g) VIOLATION. A Participant may not
      make Section 401(k) Deferrals that exceed the dollar limitation under Code
      Section 402(g). The dollar limitation under Code Section 402(g) applicable
      to a Participant's Section 401(k) Deferrals under this Plan is reduced by
      any Elective Deferrals the Participant makes under any other plan
      maintained by the Employer. If a Participant makes Section 401(k)
      Deferrals that exceed the Code Section 402(g) limit, the Employer may
      correct the Code Section 402(g) violation in the following manner.

            (1) SUSPENSION OF SECTION 401(K) DEFERRALS. The Employer may suspend
            a Participant's Section 401(k) Deferrals under the Plan for the
            remainder of the calendar year when the Participant's Section 401(k)
            Deferrals under this Plan, in combination with any Elective
            Deferrals the Participant makes during the calendar year under any
            other plan maintained by the Employer, equal or exceed the dollar
            limitation under Code Section 402(g).

            (2) DISTRIBUTION OF EXCESS DEFERRALS. If a Participant makes Section
            401(k) Deferrals under this Plan during a calendar year which exceed
            the dollar limitation under Code Section 402(g), the Participant
            will receive a corrective distribution from the Plan of the Excess
            Deferrals (plus allocable income) no later than April 15 of the
            following calendar year. The amount which must be distributed as a
            correction of Excess Deferrals for a calendar year equals the amount
            of Elective Deferrals the Participant contributes in excess of the
            dollar limitation under Code Section 402(g) during the calendar year
            to this Plan, and any other plan maintained by the Employer, reduced
            by any corrective distribution of Excess Deferrals the Participant
            receives during the calendar year from this Plan or other plan(s)
            maintained by the Employer. Excess Deferrals that are distributed
            after April 15 are includible in the Participant's gross income in
            both the taxable year in which deferred and the taxable year in
            which distributed.

                  (i) ALLOCABLE GAIN OR LOSS. A corrective distribution of
                  Excess Deferrals must include any allocable gain or loss for
                  the calendar year in which the Excess Deferrals are made. For
                  this purpose, allocable gain or loss on Excess Deferrals may
                  be determined in any reasonable manner, provided the manner
                  used to determine allocable gain or loss is applied uniformly
                  and in a manner that is reasonably reflective of the method
                  used by the Plan for allocating income to Participants'
                  Accounts.

                  (ii) COORDINATION WITH OTHER PROVISIONS. A corrective
                  distribution of Excess Deferrals made by April 15 of the
                  following calendar year may be made without consent of the
                  Participant or the Participant's spouse, and without regard to
                  any distribution restrictions applicable under Article 8 or
                  Article 9. A corrective distribution of Excess Deferrals made
                  by the appropriate April 15 also is not treated as a
                  distribution for purposes of applying the required minimum
                  distribution rules under Article 10.

                  (iii) COORDINATION WITH CORRECTIVE DISTRIBUTION OF EXCESS
                  CONTRIBUTIONS. If a Participant for whom a corrective
                  distribution of Excess Deferrals is being made received a
                  previous corrective distribution of Excess Contributions to
                  correct the ADP Test for the Plan Year beginning with or
                  within the calendar year for which the Participant made the
                  Excess Deferrals, the previous corrective distribution of
                  Excess Contributions is treated first as a corrective
                  distribution of Excess Deferrals to the extent necessary to
                  eliminate the Excess Deferral violation. The amount of the
                  corrective distribution of Excess Contributions which is
                  required to correct the ADP Test failure is reduced by the
                  amount treated as a corrective distribution of Excess
                  Deferrals.

            (3) CORRECTION OF EXCESS DEFERRALS UNDER PLANS NOT MAINTAINED BY THE
            EMPLOYER. The correction provisions under subsections (1) and (2)
            above apply only if a Participant makes Excess Deferrals under plans
            maintained by the Employer. However, if a Participant has Excess
            Deferrals because the total Elective Deferrals for a calendar year
            under all plans in which he/she participates, including plans that
            are not maintained by the Employer, exceed the dollar limitation
            under Code Section 402(g), the Participant may assign to this Plan
            any portion of the Excess Deferrals made during the calendar year.
            The Participant must notify the Plan Administrator in writing on or
            before March 1 of the following calendar year of the amount of the
            Excess Deferrals to be assigned to this Plan. Upon receipt of a
            timely notification, the Excess Deferrals assigned to this Plan will
            be distributed (along with any allocable income or loss) to the
            Participant in accordance with the corrective distribution
            provisions under subsection (2) above. A Participant is deemed to
            notify the Plan Administrator of Excess Deferrals to the extent such
            Excess Deferrals arise only under this Plan and any other plan
            maintained by the Employer.

17.2  NONDISCRIMINATION TESTING OF SECTION 401(K) DEFERRALS -- ADP TEST. Except
      as provided under Section 17.6 for Safe Harbor 401(k) Plans, the Section
      401(k) Deferrals made by Highly Compensated Employees must satisfy the
      Actual Deferral Percentage Test ("ADP Test") for each Plan Year. The Plan
      Administrator shall maintain records sufficient to demonstrate
      satisfaction of the ADP Test, including the amount of any QNECs or QMACs
      included in such test, pursuant to subsection (c) below. If the Plan fails
      the ADP Test for any Plan Year, the corrective provisions under subsection
      (d) below will apply.

      (a) ADP TEST TESTING METHODS. For Plan Years beginning on or after January
      1, 1997, the ADP Test will be performed using the Prior Year Testing
      Method or Current Year Testing Method, as selected under Part 4F, #31 of
      the Agreement. If the Employer does not select a testing method under Part
      4F, #31 of the Agreement, the Plan will use the Current Year Testing
      Method. Unless specifically precluded under statute, regulations or other
      IRS guidance, the Employer may amend the testing method designated under
      Part 4F for a particular Plan Year (subject to the requirements under
      subsection (2) below) at any time through the end of the 12-month period
      following the Plan Year for which the amendment is effective. (For Plan
      Years beginning before January 1, 1997, the Current Year Testing Method is
      deemed to have been in effect.)

            (1) PRIOR YEAR TESTING METHOD. Under the Prior Year Testing Method,
            the Average Deferral Percentage ("ADP") of the Highly Compensated
            Employee Group (as defined in Section 17.7(e)) for the current Plan
            Year is compared with the ADP of the Nonhighly Compensated Employee
            Group (as defined in Section 17.7(f)) for the prior Plan Year. If
            the Employer elects to use the Prior Year Testing Method under Part
            4F of the Agreement, the Plan must satisfy one of the following
            tests for each Plan Year:

                  (i) The ADP of the Highly Compensated Employee Group for the
                  current Plan Year shall not exceed 1.25 times the ADP of the
                  Nonhighly Compensated Employee Group for the prior Plan Year.

                  (ii) The ADP of the Highly Compensated Employee Group for the
                  current Plan Year shall not exceed the percentage (whichever
                  is less) determined by (A) adding 2 percentage points to the
                  ADP of the Nonhighly Compensated Employee Group for the prior
                  Plan Year or (B) multiplying the ADP of the Nonhighly
                  Compensated Employee Group for the prior Plan Year by 2.

            (2) CURRENT YEAR TESTING METHOD. Under the Current Year Testing
            Method, the ADP of the Highly Compensated Employee Group for the
            current Plan Year is compared to the ADP of the Nonhighly
            Compensated Employee Group for the current Plan Year. If the
            Employer elects to use the Current Year Testing Method under Part 4F
            of the Agreement, the Plan must satisfy the ADP Test, as described
            in subsection (1) above, for each Plan Year, but using the ADP of
            the Nonhighly Compensated Employee Group for the current Plan Year
            instead of for the prior Plan Year. If the Employer elects to use
            the Current Year Testing Method, it may switch to the Prior Year
            Testing Method only if the Plan satisfies the requirements for
            changing to the Prior Year Testing Method as set forth in IRS Notice
            98-1 (or superseding guidance).

                                                                              51
<PAGE>

      (b) SPECIAL RULE FOR FIRST PLAN YEAR. For the first Plan Year that the
      Plan permits Section 401(k) Deferrals, the Employer may elect under Part
      4F, #32.a. of the Agreement to apply the ADP Test using the Prior Year
      Testing Method, by assuming the ADP for the Nonhighly Compensated Employee
      Group is 3%. Alternatively, the Employer may elect in Part 4F, #32.b. of
      the Agreement to use the Current Year Testing Method using the actual data
      for the Nonhighly Compensated Employee Group in the first Plan Year. This
      first Plan Year rule does not apply if this Plan is a successor to a plan
      (as described in IRS Notice 98-1 or subsequent guidance) that included a
      401(k) arrangement or the Plan is aggregated for purposes of applying the
      ADP Test with another plan that included a 401(k) arrangement in the prior
      Plan Year. For subsequent Plan Years, the testing method selected under
      Part 4F, #31 will apply.

      (c) USE OF QMACS AND QNECS UNDER THE ADP TEST. The Plan Administrator may
      take into account all or any portion of QMACs and QNECs (see Sections
      17.7(g) and (h)) for purposes of applying the ADP Test. QMACs and QNECs
      may not be included in the ADP Test to the extent such amounts are
      included in the ACP Test for such Plan Year. QMACs and QNECs made to
      another qualified plan maintained by the Employer may also be taken into
      account, so long as the other plan has the same Plan Year as this Plan. To
      include QNECs under the ADP Test, all Employer Nonelective Contributions,
      including the QNECs, must satisfy Code Section 401(a)(4). In addition, the
      Employer Nonelective Contributions, excluding any QNECs used in the ADP
      Test or ACP Test, must also satisfy Code Section 401(a)(4).

            (1) TIMING OF CONTRIBUTIONS. In order to be used in the ADP Test for
            a given Plan Year, QNECs and QMACs must be made before the end of
            the 12-month period immediately following the Plan Year for which
            they are allocated. If the Employer is using the Prior Year Testing
            Method (as described in subsection (a)(1) above), QMACs and QNECs
            taken into account for the Nonhighly Compensated Employee Group must
            be allocated for the prior Plan Year, and must be made no later than
            the end of the 12-month period immediately following the end of such
            prior Plan Year. (See Section 7.4(a) for rules regarding the
            appropriate Limitation Year for which such contributions will be
            applied for purposes of the Annual Additions Limitation under Code
            Section 415.)

            (2) DOUBLE-COUNTING LIMITS. This paragraph applies if, in any Plan
            Year beginning after December 31, 1998, the Prior Year Testing
            Method is used to run the ADP Test and, in the prior Plan Year, the
            Current Year Testing Method was used to run the ADP Test. If this
            paragraph applies, the following contributions are disregarded in
            calculating the ADP of the Nonhighly Compensated Employee Group for
            the prior Plan Year:

                  (i) All QNECs that were included in either the ADP Test or ACP
                  Test for the prior Plan Year.

                  (ii) All QMACs, regardless of how used for testing purposes in
                  the prior Plan Year.

                  (iii) Any Section 401(k) Deferrals that were included in the
                  ACP Test for the prior Plan Year.

                  For purposes of applying the double-counting limits, if actual
                  data of the Nonhighly Compensated Employee Group is used for a
                  first Plan Year described in subsection (b) above, the Plan is
                  still considered to be using the Prior Year Testing Method for
                  that first Plan Year. Thus, the double-counting limits do not
                  apply if the Prior Year Testing Method is used for the next
                  Plan Year.

            (3) TESTING FLEXIBILITY. The Plan Administrator is expressly granted
            the full flexibility permitted by applicable Treasury regulations to
            determine the amount of QMACs and QNECs used in the ADP Test. QMACs
            and QNECs taken into account under the ADP Test do not have to be
            uniformly determined for each Eligible Participant, and may
            represent all or any portion of the QMACs and QNECs allocated to
            each Eligible Participant, provided the conditions described above
            are satisfied.

      (d) CORRECTION OF EXCESS CONTRIBUTIONS. If the Plan fails the ADP Test for
      a Plan Year, the Plan Administrator may use any combination of the
      correction methods under this Section to correct the Excess Contributions
      under the Plan. (See Section 17.7(d) for the definition of Excess
      Contributions.)

            (1) CORRECTIVE DISTRIBUTION OF EXCESS CONTRIBUTIONS. If the Plan
            fails the ADP Test for a Plan Year, the Plan Administrator may, in
            its discretion, distribute Excess Contributions (including any
            allocable income or loss) no later than the last day of the
            following Plan Year to correct the ADP Test violation. If the Excess
            Contributions are distributed more than 21/2 months after the last
            day of the Plan Year in which such excess amounts arose, a
            10-percent excise tax will be imposed on the Employer with respect
            to such amounts.

                  (i) AMOUNT TO BE DISTRIBUTED. In determining the amount of
                  Excess Contributions to be distributed to a Highly Compensated
                  Employee under this Section, Excess Contributions are first
                  allocated equally to the Highly Compensated Employee(s) with
                  the largest dollar amount of contributions taken into account
                  under the ADP Test for the Plan Year in which the excess
                  occurs. The Excess Contributions allocated to such Highly
                  Compensated Employee(s) reduce the dollar amount of the
                  contributions taken into account under the ADP Test for such
                  Highly Compensated Employee(s) until all of the Excess
                  Contributions are allocated or until the dollar amount of such
                  contributions for the Highly Compensated Employee(s) is
                  reduced to the next highest dollar amount of such
                  contributions for any other Highly Compensated Employee(s). If
                  there are Excess Contributions remaining, the Excess
                  Contributions continue to be allocated in this manner until
                  all of the Excess Contributions are allocated.

                  (ii) ALLOCABLE GAIN OR LOSS. A corrective distribution of
                  Excess Contributions must include any allocable gain or loss
                  for the Plan Year in which the excess occurs. For this
                  purpose, allocable gain or loss on Excess Contributions may be
                  determined in any reasonable manner, provided the manner used
                  is applied uniformly and in a manner that is reasonably
                  reflective of the method used by the Plan for allocating
                  income to Participants' Accounts.

                  (iii) COORDINATION WITH OTHER PROVISIONS. A corrective
                  distribution of Excess Contributions made by the end of the
                  Plan Year following the Plan Year in which the excess occurs
                  may be made without consent of the Participant or the
                  Participant's spouse, and without regard to any distribution
                  restrictions applicable under Article 8 or Article 9. Excess
                  Contributions are treated as Annual Additions for purposes of
                  Code Section 415 even if distributed from the Plan. A
                  corrective distribution of Excess Contributions is not treated
                  as a distribution for purposes of applying the required
                  minimum distribution rules under Article 10.

                  If a Participant has Excess Deferrals for the calendar year
                  ending with or within the Plan Year for which the Participant
                  receives a corrective distribution of Excess Contributions,
                  the corrective distribution of Excess Contributions is treated
                  first as a corrective distribution of Excess Deferrals. The
                  amount of the corrective distribution of Excess Contributions
                  that must be distributed to correct an ADP Test failure for a
                  Plan Year is reduced by any amount distributed as a corrective
                  distribution of Excess Deferrals for the calendar year ending
                  with or within such Plan Year.

                  (iv) ACCOUNTING FOR EXCESS CONTRIBUTIONS. Excess Contributions
                  are distributed from the following sources and in the
                  following priority:

                        (A) Section 401(k) Deferrals that are not matched;

                        (B) proportionately from Section 401(k) Deferrals not
                        distributed under (A) and related QMACs that are
                        included in the ADP Test;

                        (C) QMACs included in the ADP Test that are not
                        distributed under (B); and

                        (D) QNECs included in the ADP Test.

            (2) MAKING QMACS OR QNECS. Regardless of any elections under Part
            4B, #18 or Part 4C, #22 of the Agreement, the Employer may make
            additional QMACs or QNECs to the Plan on behalf of the Nonhighly
            Compensated Employees in order to correct an ADP Test violation.
            QMACs or QNECs may only be used to correct an ADP Test violation if
            the Current Year Testing Method is selected under Part 4F, #31.b. of
            the 401(k) Agreement. Any QMACs contributed under this subsection
            (2) which are not specifically authorized under Part 4B, #18 of the
            Agreement will be allocated to all Eligible Participants who are
            Nonhighly Compensated Employees as a uniform percentage of Section
            401(k) Deferrals made during the Plan Year. Any QNECs contributed
            under this subsection (2) which are not specifically authorized
            under Part 4C, #22 of the Agreement will be allocated to all
            Eligible Participants who are Nonhighly Compensated Employees as a
            uniform percentage of Included Compensation. See Sections 2.3(c) and
            (e), as applicable.

            (3) RECHARACTERIZATION. If Employee After-Tax Contributions are
            permitted under Part 4D of the Agreement, the Plan Administrator, in
            its sole discretion, may permit a Participant to treat any Excess
            Contributions that are allocated to that Participant as if he/she
            received the Excess Contributions as a distribution from the Plan
            and then contributed such amounts to the Plan as Employee After-Tax
            Contributions. Any amounts recharacterized under this subsection (3)
            will be 100% vested at all times. Amounts may not be recharacterized
            by a Highly Compensated Employee to the extent that such amount in
            combination with other Employee After-Tax Contributions made by that
            Participant would exceed any limit on Employee After-Tax
            Contributions under Part 4D of the Agreement.

            Recharacterization must occur no later than 2 1/2 months after the
            last day of the Plan Year in which such Excess Contributions arise
            and is deemed to occur no earlier than the date the last Highly
            Compensated Employee is informed in writing of the amount
            recharacterized and the consequences thereof. Recharacterized
            amounts will be taxable to the Participant for the Participant's
            taxable year in which the Participant would have received such
            amounts in cash had he/she not deferred such amounts into the Plan.

52
<PAGE>

      (e) ADJUSTMENT OF DEFERRAL RATE FOR HIGHLY COMPENSATED EMPLOYEES. The
      Employer may suspend (or automatically reduce the rate of) Section 401(k)
      Deferrals for the Highly Compensated Employee Group, to the extent
      necessary to satisfy the ADP Test or to reduce the margin of failure. A
      suspension or reduction shall not affect Section 401(k) Deferrals already
      contributed by the Highly Compensated Employees for the Plan Year. As of
      the first day of the subsequent Plan Year, Section 401(k) Deferrals shall
      resume at the levels stated in the Salary Reduction Agreements of the
      Highly Compensated Employees.

17.3  NONDISCRIMINATION TESTING OF EMPLOYER MATCHING CONTRIBUTIONS AND EMPLOYEE
      AFTER-TAX CONTRIBUTIONS -- ACP TEST. Except as provided under Section 17.6
      for Safe Harbor 401(k) Plans, if the Employer elects to provide Employer
      Matching Contributions under Part 4B of the Agreement or to permit
      Employee After-Tax Contributions under Part 4D of the Agreement, the
      Employer Matching Contributions (including QMACs that are not included in
      the ADP Test) and/or Employee After-Tax Contributions made for Highly
      Compensated Employees must satisfy the Actual Contribution Percentage Test
      ("ACP Test") for each Plan Year. The Plan Administrator shall maintain
      records sufficient to demonstrate satisfaction of the ACP Test, including
      the amount of any Section 401(k) Deferrals or QNECs included in such test,
      pursuant to subsection (c) below. If the Plan fails the ACP Test for any
      Plan Year, the correction provisions under subsection (d) below will
      apply.

      (a) ACP TEST TESTING METHODS. For Plan Years beginning on or after January
      1, 1997, the ACP Test will be performed using the Prior Year Testing
      Method or the Current Year Testing Method, as selected under Part 4F, #31
      of the Agreement. If the Employer does not select a testing method under
      Part 4F, #31 of the Agreement, the Plan will be deemed to use the Current
      Year Testing Method. For Plan Years beginning before January 1, 1997, the
      Current Year Testing Method is deemed to have been in effect. If the Plan
      is a Safe Harbor 401(k) Plan, as designated under Part 4E of the
      Agreement, the Current Year Testing Method must be selected.

            (1) PRIOR YEAR TESTING METHOD. Under the Prior Year Testing Method,
            the Average Contribution Percentage ("ACP") of the Highly
            Compensated Employee Group (as defined in Section 17.7(e)) for the
            current Plan Year is compared with the ACP of the Nonhighly
            Compensated Employee Group (as defined in Section 17.7(f)) for the
            prior Plan Year. If the Employer elects to use the Prior Year
            Testing Method under Part 4F of the Agreement, the Plan must satisfy
            one of the following tests for each Plan Year:

                  (i) The ACP of the Highly Compensated Employee Group for the
                  current Plan Year shall not exceed 1.25 times the ACP of the
                  Nonhighly Compensated Employee Group for the prior Plan Year.

                  (ii) The ACP of the Highly Compensated Employee Group for the
                  current Plan Year shall not exceed the percentage (whichever
                  is less) determined by (A) adding 2 percentage points to the
                  ACP of the Nonhighly Compensated Employee Group for the prior
                  Plan Year or (B) multiplying the ACP of the Nonhighly
                  Compensated Employee Group for the prior Plan Year by 2.

            (2) CURRENT YEAR TESTING METHOD. Under the Current Year Testing
            Method, the ACP of the Highly Compensated Employee Group for the
            current Plan Year is compared to the ACP of the Nonhighly
            Compensated Employee Group for the current Plan Year. If the
            Employer elects to use the Current Year Testing Method under Part 4F
            of the Agreement, the Plan must satisfy the ACP Test, as described
            in subsection (1) above, for each Plan Year, but using the ACP of
            the Nonhighly Compensated Employee Group for the current Plan Year
            instead of for the prior Plan Year. If the Employer elects to use
            the Current Year Testing Method, it may switch to the Prior Year
            Testing Method only if the Plan satisfies the requirements for
            changing to the Prior Year Testing Method as set forth in IRS Notice
            98-1 (or superseding guidance).

      (b) SPECIAL RULE FOR FIRST PLAN YEAR. For the first Plan Year that the
      Plan includes either an Employer Matching Contribution formula or permits
      Employee After-Tax Contributions, the Employer may elect under Part 4F,
      #33.a. of the Agreement to apply the ACP Test using the Prior Year Testing
      Method, by assuming the ACP for the Nonhighly Compensated Employee Group
      is 3%. Alternatively, the Employer may elect in Part 4F, #33.b. of the
      Agreement to use the Current Year Testing Method using the actual data for
      the Nonhighly Compensated Employee Group in the first Plan Year. This
      first Plan Year rule does not apply if this Plan is a successor to a plan
      that was subject to the ACP Test or if the Plan is aggregated for purposes
      of applying the ACP Test with another plan that was subject to the ACP
      test in the prior Plan Year. For subsequent Plan Years, the testing method
      selected under Part 4F, #31 will apply.

      (c) USE OF SECTION 401(K) DEFERRALS AND QNECS UNDER THE ACP TEST. The Plan
      Administrator may take into account all or any portion of Section 401(k)
      Deferrals and QNECs (see Section 17.7(h)) made to this Plan, or to another
      qualified plan maintained by the Employer, for purposes of applying the
      ACP Test. QNECs may not be included in the ACP Test to the extent such
      amounts are included in the ADP Test for such Plan Year. Section 401(k)
      Deferrals and QNECs made to another qualified plan maintained by the
      Employer may also be taken into account, so long as the other plan has the
      same Plan Year as this Plan. To include Section 401(k) Deferrals under the
      ACP Test, the Plan must satisfy the ADP Test taking into account all
      Section 401(k) Deferrals, including those used under the ACP Test, and
      taking into account only those Section 401(k) Deferrals not included in
      the ACP Test. To include QNECs under the ACP Test, all Employer
      Nonelective Contributions, including the QNECs, must satisfy Code Section
      401(a)(4). In addition, the Employer Nonelective Contributions, excluding
      any QNECs used in the ADP Test or ACP Test, must also satisfy Code Section
      401(a)(4). QNECs may only be used to correct an ACP Test violation if the
      Current Year Testing Method is selected under Part 4F, #31.b. of the
      401(k) Agreement.

            (1) TIMING OF CONTRIBUTIONS. In order to be used in the ACP Test for
            a given Plan Year, QNECs must be made before the end of the 12-month
            period immediately following the Plan Year for which they are
            allocated. If the Employer is using the Prior Year Testing Method
            (as described in subsection (a)(1) above), QNECs taken into account
            for the Nonhighly Compensated Employee Group must be allocated for
            the prior Plan Year, and must be made no later than the end of the
            12-month period immediately following such Plan Year. (See Section
            7.4(a) for rules regarding the appropriate Limitation Year for which
            such contributions will be applied for purposes of the Annual
            Additions Limitation under Code Section 415.)

            (2) DOUBLE-COUNTING LIMITS. This paragraph applies if, in any Plan
            Year beginning after December 31, 1998, the Prior Year Testing
            Method is used to run the ACP Test and, in the prior Plan Year, the
            Current Year Testing Method was used to run the ACP Test. If this
            paragraph applies, the following contributions are disregarded in
            calculating the ACP of the Nonhighly Compensated Employee Group for
            the prior Plan Year:

                  (i) All QNECs that were included in either the ADP Test or ACP
                  Test for the prior Plan Year.

                  (ii) All Section 401(k) Deferrals, regardless of how used for
                  testing purposes in the prior Plan Year.

                  (iii) Any QMACs that were included in the ADP Test for the
                  prior Plan Year.

                  For purposes of applying the double-counting limits, if actual
                  data of the Nonhighly Compensated Employee Group is used for a
                  first Plan Year described in subsection (b) above, the Plan is
                  still considered to be using the Prior Year Testing Method for
                  that first Plan Year. Thus, the double-counting limits do not
                  apply if the Prior Year Testing Method is used for the next
                  Plan Year.

            (3) TESTING FLEXIBILITY. The Plan Administrator is expressly granted
            the full flexibility permitted by applicable Treasury regulations to
            determine the amount of Section 401(k) Deferrals and QNECs used in
            the ACP Test. Section 401(k) Deferrals and QNECs taken into account
            under the ACP Test do not have to be uniformly determined for each
            Eligible Participant, and may represent all or any portion of the
            Section 401(k) Deferrals and QNECs allocated to each Eligible
            Participant, provided the conditions described above are satisfied.
            For Plan Years beginning after the first Plan Year.

      (d) CORRECTION OF EXCESS AGGREGATE CONTRIBUTIONS. If the Plan fails the
      ACP Test for a Plan Year, the Plan Administrator may use any combination
      of the correction methods under this Section to correct the Excess
      Aggregate Contributions under the Plan. (See Section 17.7(c) for the
      definition of Excess Aggregate Contributions.)

            (1) CORRECTIVE DISTRIBUTION OF EXCESS AGGREGATE CONTRIBUTIONS. If
            the Plan fails the ACP Test for a Plan Year, the Plan Administrator
            may, in its discretion, distribute Excess Aggregate Contributions
            (including any allocable income or loss) no later than the last day
            of the following Plan Year to correct the ACP Test violation. Excess
            Aggregate Contributions will be distributed only to the extent they
            are vested under Article 4, determined as of the last day of the
            Plan Year for which the contributions are made to the Plan. To the
            extent Excess Aggregate Contributions are not vested, the Excess
            Aggregate Contributions, plus any income and minus any loss
            allocable thereto, shall be forfeited in accordance with Section
            5.3(d)(1). If the Excess Aggregate Contributions are distributed
            more than 2 1/2 months after the last day of the Plan Year in which
            such excess amounts arose, a 10-percent excise tax will be imposed
            on the Employer with respect to such amounts.

                  (i) AMOUNT TO BE DISTRIBUTED. In determining the amount of
                  Excess Aggregate Contributions to be distributed to a Highly
                  Compensated Employee under this Section, Excess Aggregate
                  Contributions are first allocated equally to the Highly
                  Compensated Employee(s) with the largest dollar amount of
                  contributions taken into account under the ACP Test for the
                  Plan Year in which the excess occurs. The Excess Aggregate
                  Contributions allocated to such Highly Compensated Employee(s)
                  reduce the dollar amount of the contributions taken into
                  account under the ACP Test for such Highly Compensated
                  Employee(s) until all of the Excess Aggregate Contributions
                  are allocated or until the dollar amount of such contributions
                  for the Highly Compensated Employee(s) is reduced to the next
                  highest

                                                                              53
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                  dollar amount of such contributions for any other Highly
                  Compensated Employee(s). If there are Excess Aggregate
                  Contributions remaining, the Excess Aggregate Contributions
                  continue to be allocated in this manner until all of the
                  Excess Aggregate Contributions are allocated.

                  (ii) ALLOCABLE GAIN OR LOSS. A corrective distribution of
                  Excess Aggregate Contributions must include any allocable gain
                  or loss for the Plan Year in which the excess occurs. For this
                  purpose, allocable gain or loss on Excess Aggregate
                  Contributions may be determined in any reasonable manner,
                  provided the manner used is applied uniformly and in a manner
                  that is reasonably reflective of the method used by the Plan
                  for allocating income to Participants' Accounts.

                  (iii) COORDINATION WITH OTHER PROVISIONS. A corrective
                  distribution of Excess Aggregate Contributions made by the end
                  of the Plan Year following the Plan Year in which the excess
                  occurs may be made without consent of the Participant or the
                  Participant's spouse, and without regard to any distribution
                  restrictions applicable under Article 8 or Article 9. Excess
                  Aggregate Contributions are treated as Annual Additions for
                  purposes of Code Section 415 even if distributed from the
                  Plan. A corrective distribution of Excess Aggregate
                  Contributions is not treated as a distribution for purposes of
                  applying the required minimum distribution rules under Article
                  10.

                  (iv) ACCOUNTING FOR EXCESS AGGREGATE CONTRIBUTIONS. Excess
                  Aggregate Contributions are distributed from the following
                  sources and in the following priority:

                        (A) Employee After-Tax Contributions that are not
                        matched;

                        (B) proportionately from Employee After-Tax
                        Contributions not distributed under (A) and related
                        Employer Matching Contributions that are included in the
                        ACP Test;

                        (C) Employer Matching Contributions included in the ACP
                        Test that are not distributed under (B);

                        (D) Section 401(k) Deferrals included in the ACP Test
                        that are not matched;

                        (E) proportionately from Section 401(k) Deferrals
                        included in the ACP Test that are not distributed under
                        (D) and related Employer Matching Contributions that are
                        included in the ACP Test and not distributed under (B)
                        or (C); and

                        (F) QNECs included in the ACP Test.

            (2) MAKING QMACS OR QNECS. Regardless of any elections under Part
            4B, #18 or Part 4C, #22 of the Agreement, the Employer may make
            additional QMACs and/or QNECs to the Plan on behalf of the Nonhighly
            Compensated Employees in order to correct an ACP Test violation to
            the extent such amounts are not used in the ADP Test. Any QMACs
            contributed under this subsection (2) which are not specifically
            authorized under Part 4B, #18 of the Agreement will be allocated to
            all Eligible Participants who are Nonhighly Compensated Employees as
            a uniform percentage of Section 401(k) Deferrals made during the
            Plan Year. Any QNECs contributed under this subsection (2) which are
            not specifically authorized under Part 4C, #22 of the Agreement will
            be allocated to all Eligible Participants who are Nonhighly
            Compensated Employees as a uniform percentage of Included
            Compensation. See Sections 2.3(c) and (e), as applicable.

      (e) ADJUSTMENT OF CONTRIBUTION RATE FOR HIGHLY COMPENSATED EMPLOYEES. The
      Employer may suspend (or automatically reduce the rate of) Employee
      After-Tax Contributions for the Highly Compensated Employee Group, to the
      extent necessary to satisfy the ACP Test or to reduce the margin of
      failure. A suspension or reduction shall not affect Employee After-Tax
      Contributions already contributed by the Highly Compensated Employees for
      the Plan Year. As of the first day of the subsequent Plan Year, Employee
      After-Tax Contributions shall resume at the levels elected by the Highly
      Compensated Employees.

17.4  MULTIPLE USE TEST. If both an ADP Test and an ACP Test are run for the
      Plan Year, and the Plan does not pass the 1.25 test under either the ADP
      Test or the ACP Test, the Plan must satisfy a special Multiple Use Test,
      unless such Multiple Use Test is repealed or modified by statute, or other
      IRS guidance.

      (a) AGGREGATE LIMIT. Under the Multiple Use Test, the sum of the ADP and
      the ACP for the Highly Compensated Employee Group may not exceed the
      Plan's Aggregate Limit. For this purpose, the ADP and ACP of the Highly
      Compensated Employees are determined after any corrections required to
      meet the ADP and ACP tests and are deemed to be the maximum permitted
      under such tests for the Plan Year. In applying the Multiple Use Test, the
      Plan's Aggregate Limit is the sum of (1) and (2):

            (1) 1.25 times the greater of: (i) the ADP of the Nonhighly
            Compensated Employee Group or (ii) the ACP of the Nonhighly
            Compensated Employee Group; and

            (2) the lesser of 2 times or 2 plus the lesser of: (i) the ADP of
            the Nonhighly Compensated Employee Group or (ii) the ACP of the
            Nonhighly Compensated Employee Group.

            Alternatively, if it results in a larger amount, the Aggregate Limit
            is the sum of (3) and (4):

            (3) 1.25 times the lesser of: (i) the ADP of the Nonhighly
            Compensated Employee Group or (ii) the ACP of the Nonhighly
            Compensated Employee Group; and

            (4) the lesser of 2 times or 2 plus the greater of: (i) the ADP of
            the Nonhighly Compensated Employee Group or (ii) the ACP of the
            Nonhighly Compensated Employee Group.

            The Aggregate Limit is calculated using the ADP and ACP of the
            Nonhighly Compensated Employee Group that is used in performing the
            ADP Test and ACP Test for the Plan Year. Thus, if the Prior Year
            Testing Method is being used, the Aggregate Limit is calculated by
            using the applicable percentage of the Nonhighly Compensated
            Employee Group for the prior Plan Year. If the Current Year Testing
            Method is being used, the Aggregate Limit is calculated by using the
            applicable percentage of the Nonhighly Compensated Employee Group
            for the current Plan Year.

      (b) CORRECTION OF THE MULTIPLE USE TEST. If the Multiple Use Test is not
      passed, the following corrective action will be taken.

            (1) CORRECTIVE DISTRIBUTIONS. The Plan will make corrective
            distributions (or additional corrective distributions, if corrective
            distributions are already being made to correct a violation of the
            ADP Test or ACP Test), to the extent other corrective action is not
            taken or such other action is not sufficient to completely eliminate
            the Multiple Use Test violation. Such corrective distributions may
            be determined as if they were being made to correct a violation of
            the ADP Test or a violation of the ACP Test, or a combination of
            both, as determined by the Plan Administrator. Any corrective
            distribution that is treated as if it were correcting a violation of
            the ADP Test will be determined under the rules described in Section
            17.2(d). Any corrective distribution that is treated as if it were
            correcting a violation of the ACP Test will be determined under the
            rules described in Section 17.3(d).

            (2) MAKING QMACS OR QNECS. Regardless of any elections under Part
            4B, #18 or Part 4C, #22 of the Agreement, the Employer may make
            additional QMACs or QNECs, so that the resulting ADP and/or ACP of
            the Nonhighly Compensated Employee Group is increased to the extent
            necessary to satisfy the Multiple Use Test. Any QMACs contributed
            under this subsection (2) which are not specifically authorized
            under Part 4B, #18 of the Agreement will be allocated to all
            Eligible Participants who are Nonhighly Compensated Employees as a
            uniform percentage of Section 401(k) Deferrals made during the Plan
            Year. Any QNECs contributed under this subsection (2) which are not
            specifically authorized under Part 4C, #22 of the Agreement will be
            allocated to all Eligible Participants who are Nonhighly Compensated
            Employees as a uniform percentage of Included Compensation. See
            Sections 2.3(c) and (e), as applicable.

17.5  SPECIAL TESTING RULES. This Section describes special testing rules that
      apply to the ADP Test or the ACP Test. In some cases, the special testing
      rule is optional, in which case, the election to use such rule is solely
      within the discretion of the Plan Administrator.

      (a) SPECIAL RULE FOR DETERMINING ADP AND ACP OF HIGHLY COMPENSATED
      EMPLOYEE GROUP. When calculating the ADP or ACP of the Highly Compensated
      Employee Group for any Plan Year, a Highly Compensated Employee's Section
      401(k) Deferrals, Employee After-Tax Contributions and Employer Matching
      Contributions under all qualified plans maintained by the Employer are
      taken into account as if such contributions were made to a single plan. If
      the plans have different Plan Years, the contributions made in all Plan
      Years that end in the same calendar year are aggregated under this
      paragraph. This aggregation rule does not apply to plans that are required
      to be disaggregated under Code Section 410(b).

      (b) AGGREGATION OF PLANS. When calculating the ADP Test and the ACP Test,
      plans that are permissively aggregated for coverage and nondiscrimination
      testing purposes are treated as a single plan. This aggregation rule
      applies to determine the ADP or ACP of both the Highly Compensated
      Employee Group and the Nonhighly Compensated Employee Group. Any
      adjustments to the ADP of the Nonhighly Compensated Employee Group for the
      prior year will be made in accordance with Notice 98-1 and any superseding
      guidance, unless the Employer has elected in Part 4F, #31.b. of the 401(k)
      Agreement to use the Current Year Testing Method. Aggregation described in
      this paragraph is not permitted unless all plans being aggregated have the
      same Plan Year and use the same testing method for the applicable test.

      (c) DISAGGREGATION OF PLANS.

            (1) PLANS COVERING UNION EMPLOYEES AND NON-UNION EMPLOYEES. If the
            Plan covers Union Employees and non-Union Employees, the Plan is
            mandatorily disaggregated for purposes of applying the ADP Test and
            the ACP Test into two separate plans, one covering the Union

54
<PAGE>

            Employees and one covering the non-Union Employees. A separate ADP
            Test must be applied for each disaggregated portion of the Plan in
            accordance with applicable Treasury regulations. A separate ACP Test
            must be applied to the disaggregated portion of the Plan that covers
            the non-Union Employees. The disaggregated portion of the Plan that
            includes the Union Employees is deemed to pass the ACP Test.

            (2) OTHERWISE EXCLUDABLE EMPLOYEES. If the minimum coverage test
            under Code Section 410(b) is performed by disaggregating "otherwise
            excludable Employees" (i.e., Employees who have not satisfied the
            maximum age 21 and one Year of Service eligibility conditions
            permitted under Code Section 410(a)), then the Plan is treated as
            two separate plans, one benefiting the otherwise excludable
            Employees and the other benefiting Employees who have satisfied the
            maximum age and service eligibility conditions. If such
            disaggregation applies, the following operating rules apply to the
            ADP Test and the ACP Test.

                  (i) For Plan Years beginning before January 1, 1999, the ADP
                  Test and the ACP Test are applied separately for each
                  disaggregated plan. If there are no Highly Compensated
                  Employees benefiting under a disaggregated plan, then no ADP
                  Test or ACP Test is required for such plan.

                  (ii) For Plan Years beginning after December 31, 1998, instead
                  of the rule under subsection (i), only the disaggregated plan
                  that benefits the Employees who have satisfied the maximum age
                  and service eligibility conditions permitted under Code
                  Section 410(a) is subject to the ADP Test and the ACP Test.
                  However, any Highly Compensated Employee who is benefiting
                  under the disaggregated plan that includes the otherwise
                  excludable Employees is taken into account in such tests. The
                  Employer may elect to apply the rule in subsection (i)
                  instead.

            (3) CORRECTIVE ACTION FOR DISAGGREGATED PLANS. Any corrective action
            authorized by this Article may be determined separately with respect
            to each disaggregated portion of the Plan. A corrective action taken
            with respect to a disaggregated portion of the Plan need not be
            consistent with the method of correction (if any) used for another
            disaggregated portion of the Plan. In the case of a Nonstandardized
            Agreement, to the extent the Agreement authorizes the Employer to
            make discretionary QNECs or discretionary QMACs, the Employer is
            expressly permitted to designate such QNECs or QMACs as allocable
            only to Eligible Participants in a particular disaggregated portion
            of the Plan.

      (d) SPECIAL RULES FOR THE PRIOR YEAR TESTING METHOD. If the Plan uses the
      Prior Year Testing Method, and an election made under subsection (b) or
      (c) above is inconsistent with the election made in the prior Plan Year,
      the plan coverage change rules described in IRS Notice 98-1 (or other
      successor guidance) will apply in determining the ADP and ACP for the
      Nonhighly Compensated Employee Group.

17.6  SAFE HARBOR 401(K) PLAN PROVISIONS. For Plan Years beginning after
      December 31, 1998, the ADP Test described in Section 17.2 is deemed to be
      satisfied for any Plan Year in which the Plan qualifies as a Safe Harbor
      401(k) Plan. In addition, if Employer Matching Contributions are made for
      such Plan Year, the ACP Test is deemed satisfied with respect to such
      contributions if the conditions of subsection (c) below are satisfied. To
      qualify as a Safe Harbor 401(k) Plan, the requirements under this Section
      17.6 must be satisfied for the entire Plan Year. This Section contains the
      rules that must be met for the Plan to qualify as a Safe Harbor 401(k)
      Plan.

      Part 4E of the Agreement allows the Employer to designate the manner in
      which it will comply with the safe harbor requirements. If the Employer
      wishes to designate the Plan as a Safe Harbor 401(k) Plan, it should
      complete Part 4E of the Agreement. The safe harbor provisions described in
      this Section are not applicable unless the Plan is identified as a Safe
      Harbor 401(k) Plan under Part 4E. The election under Part 4E to be a Safe
      Harbor 401(k) Plan is effective for all Plan Years beginning with the
      Effective Date of the Plan (or January 1, 1999, if later) unless the
      Employer elects otherwise under Appendix B-5.b. of the Agreement. In
      addition, to qualify as a Safe Harbor 401(k) Plan, the Current Year
      Testing Method (as described in Section 17.3(a)(2)) must be elected under
      Part 4F, #31 of the Agreement. (See Section 20.7 for rules regarding the
      application of the Safe Harbor 401(k) Plan provisions for Plan Years
      beginning before the date this Plan is adopted.)

      (a) SAFE HARBOR CONDITIONS. To qualify as a Safe Harbor 401(k) Plan, the
      Plan must satisfy the requirements under subsections (1), (2), (3) and (4)
      below.

            (1) SAFE HARBOR CONTRIBUTION. The Employer must provide a Safe
            Harbor Matching Contribution or a Safe Harbor Nonelective
            Contribution under the Plan. The Employer must designate the type
            and amount of the Safe Harbor Contribution under Part 4E of the
            Agreement. The Safe Harbor Contribution must be made to the Plan no
            later than 12 months following the close of the Plan Year for which
            it is being used to qualify the Plan as a Safe Harbor 401(k) Plan.

            The Employer may elect under Part 4E, #30 of the Agreement to
            provide the Safe Harbor Contribution to all Eligible Participants or
            only to Eligible Participants who are Nonhighly Compensated
            Employees.

      Alternatively, the Employer may elect under Part 4E, #30.c. to provide the
      Safe Harbor Contribution to all Nonhighly Compensated Employees who are
      Eligible Participants and all Highly Compensated Employees who are
      Eligible Participants but who are not Key Employees. This permits a Plan
      providing the Safe Harbor Nonelective Contribution to use such amounts to
      satisfy the top-heavy minimum contribution requirements under Article 16.

      In determining who is an Eligible Participant for purposes of the Safe
      Harbor Contribution, the eligibility conditions applicable to Section
      401(k) Deferrals under Part 1, #5 of the Agreement apply. However, the
      Employer may elect under Part 4E, #30.d. to apply a one Year of Service
      (as defined in Section 1.4(b)) and an age 21 eligibility condition for the
      Safe Harbor Contribution, regardless of the eligibility conditions
      selected for Section 401(k) Deferrals under Part 1, #5 of the Agreement.
      Unless elected otherwise under Part 2, #8.f., column (1) of the
      Nonstandardized Agreement, the special eligibility rule under Part 4E,
      #30.d. will be applied as if the Employer elected under Part 2, #7.a.,
      column (1) and Part 2, #8.a., column (1) of the Agreement to use
      semi-annual Entry Dates following completion of the minimum age and
      service conditions. If different eligibility conditions are selected for
      the Safe Harbor Contribution, additional testing requirements may apply in
      accordance with IRS Notice 2000-3.

            (i) SAFE HARBOR MATCHING CONTRIBUTION. The Employer may elect under
            Part 4E, #27 of the Agreement to make the Safe Harbor Matching
            Contribution with respect to each Eligible Participant's applicable
            contributions. For this purpose, an Eligible Participant's
            applicable contributions are the total Section 401(k) Deferrals and
            Employee After-Tax Contributions the Eligible Participant makes
            under the Plan. However, the Employer may elect under Part 4E,
            #27.d. to exclude Employee After-Tax Contributions from the
            definition of applicable contributions for purposes of applying the
            Safe Harbor Matching Contribution formula.

            The Safe Harbor Matching Contribution may be made under a basic
            formula or an enhanced formula. The basic formula under Part 4E,
            #27.a. provides an Employer Matching Contribution that equals:

                  (A) 100% of the amount of a Participant's applicable
                  contributions that do not exceed 3% of the Participant's
                  Included Compensation, plus

                  (B) 50% of the amount of a Participant's applicable
                  contributions that exceed 3%, but do not exceed 5%, of the
                  Participant's Included Compensation.

                  The enhanced formula under Part 4E, #27.b. provides an
                  Employer Matching Contribution that is not less, at each level
                  of applicable contributions, than the amount required under
                  the basic formula. Under the enhanced formula, the rate of
                  Employer Matching Contributions may not increase as an
                  Employee's rate of applicable contributions increase.

                  The Plan will not fail to be a Safe Harbor 401(k) Plan merely
                  because Highly Compensated Employees also receive a
                  contribution under the Plan. However, an Employer Matching
                  Contribution will not satisfy this Section if any Highly
                  Compensated Employee is eligible for a higher rate of Employer
                  Matching Contribution than is provided for any Nonhighly
                  Compensated Employee who has the same rate of applicable
                  contributions.

                  In applying the Safe Harbor Matching Contribution formula
                  under Part 4E, #27 of the Agreement, the Employer may elect
                  under Part 4E, #27.c.(1) to determine the Safe Harbor Matching
                  Contribution on the basis of all applicable contributions a
                  Participant makes during the Plan Year. Alternatively, the
                  Employer may elect under Part 4E, #27.c.(2) - (4) to determine
                  the Safe Harbor Matching Contribution on a payroll, monthly or
                  quarterly basis. If the Employer elects to use a period other
                  than the Plan Year, the Safe Harbor Matching Contribution with
                  respect to a payroll period must be deposited into the Plan by
                  the last day of the Plan Year quarter following the Plan Year
                  quarter for which the applicable contributions are made.

                  In addition to the Safe Harbor Matching Contribution, an
                  Employer may elect under Part 4B of the Agreement to make
                  Employer Matching Contributions that are subject to the normal
                  vesting schedule and distribution rules applicable to Employer
                  Matching Contributions. See subsection (c) below for a
                  discussion of the effect of such additional Employer Matching
                  Contributions on the ACP Test.

                  The Employer may amend the Plan during the Plan Year to reduce
                  or eliminate the Safe Harbor Matching Contribution elected
                  under Part 4E, #27 of the Agreement, provided a supplemental
                  notice is given to all Eligible Participants explaining the
                  consequences and effective date of the amendment, and that
                  such Eligible Participants have a

                                                                              55
<PAGE>

                  reasonable opportunity (including a reasonable period) to
                  change their Section 401(k) Deferral and/or Employee After-Tax
                  Contribution elections, as applicable. The amendment reducing
                  or eliminating the Safe Harbor Matching Contribution must be
                  effective no earlier than the later of: (A) 30 days after
                  Eligible Participants are given the supplemental notice or (B)
                  the date the amendment is adopted. Eligible Participants must
                  be given a reasonable opportunity (and reasonable period)
                  prior to the reduction or elimination of the Safe Harbor
                  Matching Contribution to change their Section 401(k) Deferral
                  or Employee After-Tax Contribution elections, as applicable.
                  If the Employer amends the Plan to reduce or eliminate the
                  Safe Harbor Matching Contribution, the Plan is subject to the
                  ADP Test and ACP Test for the entire Plan Year.

            (ii) SAFE HARBOR NONELECTIVE CONTRIBUTION. The Employer may elect
            under Part 4E, #28 of the Agreement to make a Safe Harbor
            Nonelective Contribution of at least 3% percent of Included
            Compensation. The Employer may elect under Part 4E, #28.b. to retain
            discretion to increase the amount of the Safe Harbor Nonelective
            Contribution in excess of the percentage designated under Part 4E,
            #28. In addition, the Employer may provide for additional
            discretionary Employer Nonelective Contributions under Part 4C of
            the Agreement (in addition to the Safe Harbor Contribution under
            this Section) which are subject to the normal vesting schedule and
            distribution rules applicable to Employer Nonelective Contributions.

                  (A) SUPPLEMENTAL NOTICE. The Employer may elect under Part 4E,
                  #28.a. of the Agreement to provide the Safe Harbor Nonelective
                  Contribution authorized under Part 4E, #28 only if the
                  Employer provides a supplemental notice to Participants
                  indicating its intention to provide such Safe Harbor
                  Nonelective Contribution. If Part 4E, #28.a. is selected, to
                  qualify as a Safe Harbor 401(k) Plan under Part 4E, the
                  Employer must notify its Eligible Employees in the annual
                  notice described in subsection (4) below that the Employer may
                  provide the Safe Harbor Nonelective Contribution authorized
                  under Part 4E, #28 of the Agreement and that a supplemental
                  notice will be provided at least 30 days prior to the last day
                  of the Plan Year if the Employer decides to make the Safe
                  Harbor Nonelective Contribution. The supplemental notice
                  indicating the Employer's intention to make the Safe Harbor
                  Nonelective Contribution must be provided no later than 30
                  days prior to the last day of the Plan Year for the Plan to
                  qualify as a Safe Harbor 401(k) Plan. If the Employer selects
                  Part 4E, #28.a. of the Agreement but does not provide the
                  supplemental notice in accordance with this paragraph, the
                  Employer is not obligated to make such contribution and the
                  Plan does not qualify as a Safe Harbor 401(k) Plan. The Plan
                  will qualify as a Safe Harbor 401(k) Plan for subsequent Plan
                  Years if the appropriate notices are provided for such years.

                  (B) SEPARATE PLAN. The Employer may elect under Part 4E,
                  #28.c. of the Agreement to provide the Employer Nonelective
                  Contribution under another Defined Contribution Plan
                  maintained by the Employer. The Employer Nonelective
                  Contribution under such other plan must satisfy the conditions
                  under this Section 17.6 for this Plan to qualify as a Safe
                  Harbor 401(k) Plan. Under the Standardized Agreement, the
                  other plan designated under Part 4E, #28.c. must be a Paired
                  Plan as defined in Section 22.132.

                        (i) PROFIT SHARING PLAN AGREEMENT. If the Plan
                        designated under Part 4E, #28.c. is a profit sharing
                        plan Agreement under this Prototype Plan, the Employer
                        must select Part 4, #12.f. under the profit sharing plan
                        Nonstandardized Agreement or Part 4, #12.e. under the
                        profit sharing plan Standardized Agreement, as
                        applicable. The Employer may elect to provide other
                        Employer Contributions under Part 4, #12 of the profit
                        sharing plan Agreement; however, the first amounts
                        allocated under the profit sharing plan Agreement will
                        be the Safe Harbor Nonelective Contribution required
                        under the 401(k) plan Agreement. Any Employer
                        Contributions designated under Part 4, #12 of the profit
                        sharing plan Agreement are in addition to the Safe
                        Harbor Contribution required under the 401(k) plan
                        Agreement. (If the only Employer Contribution to be made
                        under the profit sharing plan Agreement is the Safe
                        Harbor Nonelective Contribution, no other selection need
                        be completed under Part 4 of the profit sharing plan
                        Agreement (other than Part 4, #12.f. of the
                        Nonstandardized Agreement or Part 4, #12.e. of the
                        Standardized Agreement, as applicable).)

                        If the Employer elects to provide the Safe Harbor
                        Nonelective Contribution under the profit sharing plan
                        Agreement, the Employer must select either the Pro Rata
                        Allocation Method under Part 4, #13.a. or the Permitted
                        Disparity Method under Part 4, #13.b. of the profit
                        sharing plan Agreement. If the Employer elects the Pro
                        Rata Allocation Method, the first amounts allocated
                        under the Pro Rata Allocation Method will be deemed to
                        be the Safe Harbor Nonelective Contribution as required
                        under the 401(k) plan Agreement. To the extent required
                        under the 401(k) plan Agreement, such amounts are
                        subject to the conditions for Safe Harbor Nonelective
                        Contributions described in subsections (2) - (4) below,
                        without regard to any contrary elections under the
                        Agreement.

                        If the Employer elects the Permitted Disparity Method,
                        the Safe Harbor Nonelective Contribution required under
                        the 401(k) plan Agreement will be allocated before
                        applying the Permitted Disparity Method of allocation.
                        To the extent required under the 401(k) plan Agreement,
                        such amounts are subject to the conditions for Safe
                        Harbor Nonelective Contributions described in
                        subsections (2) - (4) below without regard to any
                        contrary elections under the Agreement. If additional
                        amounts are contributed under the profit sharing plan
                        Agreement, such amounts will be allocated under the
                        Permitted Disparity Method. The Safe Harbor Nonelective
                        Contribution may not be taken into account in applying
                        the Permitted Disparity Method of allocation.

                        (ii) MONEY PURCHASE PLAN AGREEMENT. If the Plan
                        designated under Part 4E, #28.c. is a money purchase
                        plan Agreement under this Prototype Plan, the Employer
                        must select Part 4, #12.f. under the money purchase plan
                        Nonstandardized Agreement or Part 4, #12.d. under the
                        money purchase plan Standardized Agreement, as
                        applicable. The Employer may elect to provide other
                        Employer Contributions under Part 4, #12 of the money
                        purchase plan Agreement; however, the first amounts
                        allocated under the money purchase plan Agreement will
                        be the Safe Harbor Nonelective Contribution required
                        under the 401(k) plan Agreement. Any Employer
                        Contributions designated under Part 4, #12 of the money
                        purchase plan Agreement are in addition to the Safe
                        Harbor Contribution. (If the only Employer Contribution
                        to be made under the money purchase plan Agreement is
                        the Safe Harbor Nonelective Contribution, no other need
                        be completed under Part 4 of the money purchase plan
                        Agreement (other than Part 4, #12.f. of the
                        Nonstandardized Agreement or Part 4, #12.d. of the
                        Standardized Agreement, as applicable).)

                        If the Employer elects to make a Safe Harbor
                        Contribution under the money purchase plan Agreement,
                        the first amounts allocated under the Plan will be
                        deemed to be the Safe Harbor Nonelective Contribution as
                        required under the 401(k) plan Agreement. Such amounts
                        will be allocated equally to all Eligible Participants
                        as defined under the 401(k) plan Agreement. To the
                        extent required under the 401(k) plan Agreement, such
                        amounts are subject to the conditions for Safe Harbor
                        Nonelective Contributions described in subsections (2) -
                        (4) below, without regard to any contrary elections
                        under the Agreement. If the Employer elects the
                        Permitted Disparity Method of contribution, the Safe
                        Harbor Nonelective Contribution required under the
                        401(k) plan Agreement will be allocated before applying
                        the Permitted Disparity Method. The Safe Harbor
                        Nonelective Contribution may not be taken into account
                        in applying the Permitted Disparity Method of
                        contribution.

                  (C) ELIMINATION OF SAFE HARBOR NONELECTIVE CONTRIBUTION. The
                  Employer may amend the Plan during the Plan Year to reduce or
                  eliminate the Safe Harbor Nonelective Contribution elected
                  under Part 4E of the Agreement. The Employer must notify all
                  Eligible Participants of the amendment and must provide each
                  Eligible Participant with a reasonable opportunity (including
                  a reasonable period) to change their Section 401(k) Deferral
                  and/or Employee After-Tax Contribution elections, as
                  applicable. The amendment reducing or eliminating the Safe
                  Harbor Nonelective Contribution must be effective no earlier
                  than the later of: (A) 30 days after Eligible Participants are
                  notified of the amendment or (B) the date the amendment is
                  adopted. If the Employer reduces or eliminates the Safe Harbor
                  Nonelective Contribution during the Plan Year, the Plan is
                  subject to the ADP Test (and ACP Test, if applicable) for the
                  entire Plan Year.

            (2) FULL AND IMMEDIATE VESTING. The Safe Harbor Contribution under
            subsection (1) above must be 100% vested, regardless of the
            Employee's length of service, at the time the contribution is made
            to the Plan. Any additional amounts contributed under the Plan may
            be subject to a vesting schedule.

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            (3) DISTRIBUTION RESTRICTIONS. Distributions of the Safe Harbor
            Contribution under subsection (1) must be restricted in the same
            manner as Section 401(k) Deferrals under Article 8, except that such
            contributions may not be distributed upon Hardship. See Section
            8.6(c).

            (4) ANNUAL NOTICE. Each Eligible Participant under the Plan must
            receive a written notice describing the Participant's rights and
            obligations under the Plan, including a description of: (i) the Safe
            Harbor Contribution formula being used under the Plan; (ii) any
            other contributions under the Plan; (iii) the plan to which the Safe
            Harbor Contributions will be made (if different from this Plan);
            (iv) the type and amount of Included Compensation that may be
            deferred under the Plan; (v) the administrative requirements for
            making and changing Section 401(k) Deferral elections; and (vi) the
            withdrawal and vesting provisions under the Plan. For any Plan Year
            that began in 1999, the notice requirements described in this
            paragraph are deemed satisfied if the notice provided satisfied a
            reasonable, good faith interpretation of the notice requirements
            under Code Section 401(k)(12). (See subsection (1)(ii) above for a
            special supplemental notice that may need to be provided to qualify
            as a Safe Harbor 401(k) Plan.)

            Each Eligible Participant must receive the annual notice within a
            reasonable period before the beginning of the Plan Year (or within a
            reasonable period before an Employee becomes an Eligible
            Participant, if later). For this purpose, an Employee will be deemed
            to have received the notice in a timely manner if the Employee
            receives such notice at least 30 days and no more than 90 days
            before the beginning of the Plan Year. For an Employee who becomes
            an Eligible Participant during a Plan Year, the notice will be
            deemed timely if it is provided no more than 90 days prior to the
            date the Employee becomes an Eligible Participant. For Plan Years
            that began on or before April 1, 1999, the notice requirement under
            this subsection will be satisfied if the notice was provided by
            March 1, 1999. If an Employer first designates the Plan as a Safe
            Harbor 401(k) Plan for a Plan Year that begins on or after January
            1, 2000 and on or before June 1, 2000, the notice requirement under
            this subsection will be satisfied if the notice was provided by May
            1, 2000.

      (b) DEEMED COMPLIANCE WITH ADP TEST. If the Plan satisfies all the
      conditions under subsection (a) above to qualify as a Safe Harbor 401(k)
      Plan, the Plan is deemed to satisfy the ADP Test for the Plan Year. This
      Plan will not be deemed to satisfy the ADP Test for a Plan Year if an
      Eligible Participant is covered under another Safe Harbor 401(k) Plan
      maintained by the Employer which uses the provisions under this Section to
      comply with the ADP Test.

      (c) DEEMED COMPLIANCE WITH ACP TEST. If the Plan satisfies all the
      conditions under subsection (a) above to qualify as a Safe Harbor 401(k)
      Plan, the Plan is deemed to satisfy the ACP Test for the Plan Year with
      respect to Employer Matching Contributions (including Employer Matching
      Contributions that are not used to qualify as a Safe Harbor 401(k) Plan),
      provided the following conditions are satisfied. If the Plan does not
      satisfy the requirements under this subsection (c) for a Plan Year, the
      Plan must satisfy the ACP Test for such Plan Year in accordance with
      subsection (d) below.

            (1) ONLY EMPLOYER MATCHING CONTRIBUTIONS ARE SAFE HARBOR MATCHING
            CONTRIBUTIONS UNDER BASIC FORMULA. If the only Employer Matching
            Contribution formula provided under the Plan is a basic safe harbor
            formula under Part 4E, #27.a. of the Agreement, the Plan is deemed
            to satisfy the ACP Test, without regard to the conditions under
            subsections (2) - (5) below.

            (2) LIMIT ON CONTRIBUTIONS ELIGIBLE FOR EMPLOYER MATCHING
            CONTRIBUTIONS. If Employer Matching Contributions are provided
            (other than just Employer Matching Contributions under a basic safe
            harbor formula) the total Employer Matching Contributions provided
            under the Plan (whether or not such Employer Matching Contributions
            are provided under a Safe Harbor Matching Contribution formula) must
            not apply to any Section 401(k) Deferrals or Employee After-Tax
            Contributions that exceed 6% of Included Compensation. If an
            Employer Matching Contribution formula applies to both Section
            401(k) Deferrals and Employee After-Tax Contributions, then the sum
            of such contributions that exceed 6% of Included Compensation must
            be disregarded under the formula.

            (3) LIMIT ON DISCRETIONARY EMPLOYER MATCHING CONTRIBUTIONS. For Plan
            Years beginning after December 31, 1999, the Plan will not satisfy
            the ACP Safe Harbor if the Employer elects to provide discretionary
            Employer Matching Contributions in addition to the Safe Harbor
            Matching Contribution, unless the Employer limits the aggregate
            amount of such discretionary Employer Matching Contributions under
            Part 4B, #16.b. to no more than 4 percent of the Employee's Included
            Compensation.

            (4) RATE OF EMPLOYER MATCHING CONTRIBUTION MAY NOT INCREASE. The
            Employer Matching Contribution formula may not provide a higher rate
            of match at higher levels of Section 401(k) Deferrals or Employee
            After-Tax Contributions.

            (5) LIMIT ON EMPLOYER MATCHING CONTRIBUTIONS FOR HIGHLY COMPENSATED
            EMPLOYEES. The Employer Matching Contributions made for any Highly
            Compensated Employee at any rate of Section 401(k) Deferrals and/or
            Employee After-Tax Contributions cannot be greater than the Employer
            Matching Contributions provided for any Nonhighly Compensated
            Employee at the same rate of Section 401(k) Deferrals and/or
            Employee After-Tax Contributions.

            (6) EMPLOYEE AFTER-TAX CONTRIBUTIONS. If the Plan permits Employee
            After-Tax Contributions, such contributions must satisfy the ACP
            Test, regardless of whether the Employer Matching Contributions
            under the Plan are deemed to satisfy the ACP Test under this
            subsection (c). The ACP Test must be performed in accordance with
            subsection (d) below.

      (d) RULES FOR APPLYING THE ACP TEST. If the ACP Test must be performed
      under a Safe Harbor 401(k) Plan, either because there are Employee
      After-Tax Contributions, or because the Employer Matching Contributions do
      not satisfy the conditions described in subsection (c) above, the Current
      Year Testing Method must be used to perform such test, even if the
      Agreement specifies that the Prior Year Testing Method applies. In
      addition, the testing rules provided in IRS Notice 98-52 (or any successor
      guidance) are applicable in applying the ACP Test.

      (e) AGGREGATED PLANS. If the Plan is aggregated with another plan under
      Section 17.5(a) or (b), then the Plan is not a Safe Harbor 401(k) Plan
      unless the conditions of this Section are satisfied on an aggregated
      basis.

      (f) FIRST YEAR OF PLAN. To qualify as a Safe Harbor 401(k) Plan, the Plan
      Year must be a 12-month period, except for the first year of the Plan, in
      which case the Plan may have a short Plan Year. In no case may the Plan
      have a short Plan Year of less than three months.

      If the Plan has an initial Plan Year that is less than 12 months, for
      purposes of applying the Annual Additions Limitation under Article 7, the
      Limitation Year will be the 12-month period ending on the last day of the
      short Plan Year. Thus, no proration of the Defined Contribution Dollar
      Limitation will be required. (See Section 7.4(e).) In addition, the
      Employer's Included Compensation will be determined for the 12-month
      period ending on the last day of the short Plan Year.

17.7  DEFINITIONS. The following definitions apply for purposes of applying the
      provisions of this Article 17.

      (a) ACP -- AVERAGE CONTRIBUTION PERCENTAGE. The ACP for a group is the
      average of the contribution percentages calculated separately for each
      Eligible Participant in the group. An Eligible Participant's contribution
      percentage is the ratio of the contributions made on behalf of the
      Participant that are included under the ACP Test, expressed as a
      percentage of the Participant's Testing Compensation for the Plan Year.
      For this purpose, the contributions included under the ACP Test are the
      sum of the Employee After-Tax Contributions, Employer Matching
      Contributions and QMACs (to the extent not taken into account for purposes
      of the ADP test) made under the Plan on behalf of the Participant for the
      Plan Year. The ACP may also include other contributions as provided in
      Section 17.3(c), if applicable.

      (b) ADP -- AVERAGE DEFERRAL PERCENTAGE. The ADP for a group is the average
      of the deferral percentages calculated separately for each Eligible
      Participant in the group. A Participant's deferral percentage is the ratio
      of the Participant's deferral contributions expressed as a percentage of
      the Participant's Testing Compensation for the Plan Year. For this
      purpose, a Participant's deferral contributions include any Section 401(k)
      Deferrals made pursuant to the Participant's deferral election, including
      Excess Deferrals of Highly Compensated Employees (but excluding Excess
      Deferrals of Nonhighly Compensated Employees). The ADP may also include
      other contributions as provided in Section 17.2(c), if applicable.

      In determining a Participant's deferral percentage for the Plan Year, a
      deferral contribution may be taken into account only if such contribution
      is allocated to the Participant's Account as of a date within the Plan
      Year. For this purpose, a deferral contribution may only be allocated to a
      Participant's Account within a particular Plan Year if the deferral
      contribution is actually paid to the Trust no later than the end of the
      12-month period immediately following that Plan Year and the deferral
      contribution relates to Included Compensation that (1) would otherwise
      have been received by the Participant in that Plan Year or (2) is
      attributable to services performed in that Plan Year and would otherwise
      have been received by the Participant within 2 1/2 months after the close
      of that Plan Year. No formal election need be made by the Employer to use
      the 2 1/2-month rule described in the preceding sentence. However,
      deferral contributions may only be taken into account for a single Plan
      Year.

      (c) EXCESS AGGREGATE CONTRIBUTIONS. Excess Aggregate Contributions for a
      Plan Year are the amounts contributed on behalf of the Highly Compensated
      Employees that exceed the maximum amount permitted under the ACP Test for
      such Plan Year. The total dollar amount of Excess Aggregate Contributions
      for a Plan Year is determined by calculating the amount that would have to
      be distributed to the Highly Compensated Employees if the distributions
      were made first to the Highly Compensated Employee(s) with the highest
      contribution percentage until either:

            (1) the adjusted ACP for the Highly Compensated Employee Group would
            reach a percentage that satisfies the ACP Test, or

                                                                              57
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            (2) the contribution percentage of the Highly Compensated
            Employee(s) with the next highest contribution percentage would be
            reached.

      This process is repeated until the adjusted ACP for the Highly Compensated
      Employee Group would satisfy the ACP Test. The total dollar amount so
      determined is then divided among the Highly Compensated Employee Group in
      the manner described in Section 17.3(d)(1) to determine the actual
      corrective distributions to be made.

      (d) EXCESS CONTRIBUTIONS. Excess Contributions for a Plan Year are the
      amounts taken into account in computing the ADP of the Highly Compensated
      Employees that exceed the maximum amount permitted under the ADP Test for
      such Plan Year. The total dollar amount of Excess Contributions for a Plan
      Year is determined by calculating the amount that would have to be
      distributed to the Highly Compensated Employees if the distributions were
      made first to the Highly Compensated Employee(s) with the highest deferral
      percentage until either:

            (1) the adjusted ADP for the Highly Compensated Employee Group would
            reach a percentage that satisfies the ADP Test, or

            (2) the deferral percentage of the Highly Compensated Employee(s)
            with the next highest deferral percentage would be reached.

            This process is repeated until the adjusted ADP for the Highly
            Compensated Employee Group would satisfy the ADP test. The total
            dollar amount so determined is then divided among the Highly
            Compensated Employee Group in the manner described in Section
            17.2(d)(1) to determine the actual corrective distributions to be
            made.

      (e) HIGHLY COMPENSATED EMPLOYEE GROUP. The Highly Compensated Employee
      Group is the group of Eligible Participants who are Highly Compensated
      Employees for the current Plan Year. An Employee who makes a one-time
      irrevocable election not to participate in accordance with Section 1.10
      (if authorized under Part 13, #75 of the Nonstandardized Agreement) will
      not be treated as an Eligible Participant.

      (f) NONHIGHLY COMPENSATED EMPLOYEE GROUP. The Nonhighly Compensated
      Employee Group is the group of Eligible Participants who are Nonhighly
      Compensated Employees for the applicable Plan Year. If the Prior Year
      Testing Method is selected under Part 4F of the Agreement, the Nonhighly
      Compensated Employee Group is the group of Eligible Participants in the
      prior Plan Year who were Nonhighly Compensated Employees for that year. If
      the Current Year Testing Method is selected under Part 4F of the
      Agreement, the Nonhighly Compensated Employee Group is the group of
      Eligible Participants who are Nonhighly Compensated Employees for the
      current Plan Year. An Employee who makes a one-time irrevocable election
      not to participate in accordance with Section 1.10 (if authorized under
      Part 13, #75 of the Nonstandardized Agreement) will not be treated as an
      Eligible Participant.

      (g) QMACS -- QUALIFIED MATCHING CONTRIBUTIONS. To the extent authorized
      under Part 4B, #18 of the Agreement, QMACs are Employer Matching
      Contributions which are 100% vested when contributed to the Plan and are
      subject to the distribution restrictions applicable to Section 401(k)
      Deferrals under Article 8, except that no portion of a Participant's QMAC
      Account may be distributed from the Plan on account of Hardship. See
      Section 8.6(c).

      (h) QNECS -- QUALIFIED NONELECTIVE CONTRIBUTIONS. To the extent authorized
      under Part 4C, #22 of the Agreement, QNECs are Employer Nonelective
      Contributions which are 100% vested when contributed to the Plan and are
      subject to the distribution restrictions applicable to Section 401(k)
      Deferrals under Article 8, except that no portion of a Participant's QNEC
      Account may be distributed from the Plan on account of Hardship. See
      Section 8.6(c).

      (i) TESTING COMPENSATION. In determining the Testing Compensation used for
      purposes of applying the ADP Test, the ACP Test and the Multiple Use Test,
      the Plan Administrator is not bound by any elections made under Part 3 of
      the Agreement with respect to Total Compensation or Included Compensation
      under the Plan. The Plan Administrator may determine on an annual basis
      (and within its discretion) the components of Testing Compensation for
      purposes of applying the ADP Test, the ACP Test and the Multiple Use Test.
      Testing Compensation must qualify as a nondiscriminatory definition of
      compensation under Code Section 414(s) and the regulations thereunder and
      must be applied consistently to all Participants. Testing Compensation may
      be determined over the Plan Year for which the applicable test is being
      performed or the calendar year ending within such Plan Year. In
      determining Testing Compensation, the Plan Administrator may take into
      consideration only the compensation received while the Employee is an
      Eligible Participant under the component of the Plan being tested. In no
      event may Testing Compensation for any Participant exceed the Compensation
      Dollar Limitation defined in Section 22.32. In determining Testing
      Compensation, the Plan Administrator may exclude amounts paid to an
      individual as severance pay to the extent such amounts are paid after the
      common-law employment relationship between the individual and the Employer
      has terminated, provided such amounts also are excluded in determining
      Total Compensation under 22.197.

ARTICLE 18

PLAN AMENDMENTS AND TERMINATION

This Article contains the rules regarding the ability of the Prototype Sponsor
or Employer to make Plan amendments and the effect of such amendments on the
Plan. This Article also contains the rules for administering the Plan upon
termination and the effect of Plan termination on Participants' benefits and
distribution rights.

18.1 PLAN AMENDMENTS.

      (a) AMENDMENT BY THE PROTOTYPE SPONSOR. The Prototype Sponsor may amend
      the Prototype Plan on behalf of each adopting Employer who is maintaining
      the Plan at the time of the amendment. An amendment by the Prototype
      Sponsor to the Basic Plan Document does not require consent of the
      adopting Employers, nor does an adopting Employer have to reexecute its
      Agreement with respect to such an amendment. The Prototype Sponsor will
      provide each adopting Employer a copy of the amended Basic Plan Document
      (either by providing substitute or additional pages, or by providing a
      restated Basic Plan Document). An amendment by the Prototype Sponsor to
      any Agreement offered under the Prototype Plan is not effective with
      respect to an Employer's Plan unless the Employer reexecutes the amended
      Agreement.

      If the Prototype Plan is amended by the mass submitter, the mass submitter
      is treated as the agent of the Prototype Sponsor. If the Prototype Sponsor
      does not adopt any amendments made by the mass submitter, the Prototype
      Plan will no longer be identical to or a minor modifier of the mass
      submitter Prototype Plan.

      (b) AMENDMENT BY THE EMPLOYER. The Employer shall have the right at any
      time to amend the Agreement in the following manner without affecting the
      Plan's status as a Prototype Plan. (The ability to amend the Plan as
      authorized under this Section applies only to the Employer that executes
      the Signature Page of the Agreement. Any amendment to the Plan by the
      Employer under this Section also applies to any Related Employer that
      participates under the Plan as a Co-Sponsor.)

            (1) The Employer may change any optional selections under the
            Agreement.

            (2) The Employer may add additional language where authorized under
            the Agreement, including language necessary to satisfy Code Section
            415 or Code Section 416 due to the aggregation of multiple plans.

            (3) The Employer may change the administrative selections under Part
            12 of the Agreement by replacing the appropriate page(s) within the
            Agreement. Such amendment does not require reexecution of the
            Signature Page of the Agreement.

            (4) The Employer may add any model amendments published by the IRS
            which specifically provide that their adoption will not cause the
            Plan to be treated as an individually designed plan.

            (5) The Employer may adopt any amendments that it deems necessary to
            satisfy the requirements for resolving qualification failures under
            the IRS' compliance resolution programs.

            (6) The Employer may adopt an amendment to cure a coverage or
            nondiscrimination testing failure, as permitted under applicable
            Treasury regulations.

            The Employer may amend the Plan at any time for any other reason,
            including a waiver of the minimum funding requirement under Code
            Section 412(d). However, such an amendment will cause the Plan to
            lose its status as a Prototype Plan and become an individually
            designed plan.

            The Employer's amendment of the Plan from one type of Defined
            Contribution Plan (e.g., a money purchase plan) into another type of
            Defined Contribution Plan (e.g., a profit sharing plan) will not
            result in a partial termination or any other event that would
            require full vesting of some or all Plan Participants.

            Any amendment that affects the rights, duties or responsibilities of
            the Trustee or Plan Administrator may only be made with the
            Trustee's or Plan Administrator's written consent. Any amendment to
            the Plan must be in writing and a copy of the resolution (or similar
            instrument) setting forth such amendment (with the applicable
            effective date of such amendment) must be delivered to the Trustee.

            No amendment may authorize or permit any portion of the assets held
            under the Plan to be used for or diverted to a purpose other than
            the exclusive benefit of Participants or their Beneficiaries, except
            to the extent such assets are used to pay taxes or administrative
            expenses of the Plan. An amendment also may not cause or permit any
            portion of the assets held under the Plan to revert to or become
            property of the Employer.

      (c) PROTECTED BENEFITS. Except as permitted under statute (such as Code
      Section 412(c)(8)), regulations (such as Treas. Reg. Section 1.411(d)-4)
      or other IRS guidance of general applicability, no Plan amendment (or
      other transaction having the effect of a Plan amendment, such as a merger,
      acquisition, plan transfer or similar transaction) may reduce a
      Participant's Account Balance

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      or eliminate or reduce a Protected Benefit to the extent such Protected
      Benefit relates to amounts accrued prior to the adoption date (or
      effective date, if later) of the Plan amendment. For this purpose,
      Protected Benefits include any early retirement benefits, retirement-type
      subsidies and optional forms of benefit (as defined under the
      regulations). If the adoption of this Plan will result in the elimination
      of a Protected Benefit, the Employer may preserve such Protected Benefit
      by identifying the Protected Benefit in accordance with Part 13, #58 of
      the Agreement [Part 13, #76 of the 401(k) Agreement]. Failure to identify
      Protected Benefits under the Agreement will not override the requirement
      that such Protected Benefits be preserved under this Plan. The
      availability of each optional form of benefit under the Plan must not be
      subject to Employer discretion.

            Effective for amendments adopted and effective on or after September
            6, 2000, if the Plan is a profit sharing plan or a 401(k) plan, the
            Employer may eliminate all annuity and installment forms of
            distribution (including the QJSA form of benefit to the extent the
            Plan is not required to offer such form of benefit under Article 9),
            provided the Plan offers a single-sum distribution option that is
            available at the same time as the annuity or installment options
            that are being eliminated. If the Plan is a money purchase plan or a
            target benefit plan, the Employer may not eliminate the QJSA form of
            benefit. However, the Employer may eliminate all other annuity and
            installment forms of distribution, provided the Plan offers a
            single-sum distribution option that is available at the same time as
            the annuity or installment options that are being eliminated. Any
            amendment eliminating an annuity or installment form of distribution
            may not be effective until the earlier of: (1) the date which is the
            90th day following the date a summary of the amendment is furnished
            to the Participant which satisfies the requirements under DOL Reg.
            Section 2520.104b-3 or (2) the first day of the second Plan Year
            following the Plan Year in which the amendment is adopted.

18.2  PLAN TERMINATION. The Employer may terminate this Plan at any time by
      delivering to the Trustee and Plan Administrator written notice of such
      termination.

      (a) FULL AND IMMEDIATE VESTING. Upon a full or partial termination of the
      Plan (or in the case of a profit sharing plan, the complete discontinuance
      of contributions), all amounts credited to an affected Participant's
      Account become 100% vested, regardless of the Participant's vested
      percentage determined under Article 4. The Plan Administrator has
      discretion to determine whether a partial termination has occurred.

      (b) DISTRIBUTION PROCEDURES. Upon the termination of the Plan, the Plan
      Administrator shall direct the distribution of Plan assets to Participants
      in accordance with the provisions under Article 8. For this purpose,
      distribution shall be made to Participants with vested Account Balances of
      $5,000 or less in lump sum as soon as administratively feasible following
      the Plan termination, regardless of any contrary election under Part 9,
      #34 of the Agreement [Part 9, #52 of the 401(k) Agreement]. For
      Participants with vested Account Balances in excess of $5,000,
      distribution will be made through the purchase of deferred annuity
      contracts which protect all Protected Benefits under the Plan, unless a
      Participant elects to receive an immediate distribution in any form of
      payment permitted under the Plan. If an immediate distribution is elected
      in a form other than a lump sum, the distribution will be satisfied
      through the purchase of an immediate annuity contract. Distributions will
      be made as soon as administratively feasible following the Plan
      termination, regardless of any contrary election under Part 9, #33 of the
      Agreement [Part 9, #51 of the 401(k) Agreement]. The references in this
      paragraph to $5,000 shall be deemed to mean $3,500, prior to the time the
      $5,000 threshold becomes effective under the Plan (as determined in
      Section 8.3(f)).

      For purposes of applying the provisions of this subsection (b),
      distribution may be delayed until the Employer receives a favorable
      determination letter from the IRS as to the qualified status of the Plan
      upon termination, provided the determination letter request is made within
      a reasonable period following the termination of the Plan.

            (1) SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS. If this Plan is a
            profit sharing plan, distribution will be made to all Participants,
            without consent, as soon as administratively feasible following the
            termination of the Plan, without regard to the value of the
            Participants' vested Account Balance. This special rule applies only
            if the Plan does not provide for an annuity option under Part 11 of
            the Agreement and the Employer does not maintain any other Defined
            Contribution Plan (other than an ESOP) at any time between the
            termination of the Plan and the distribution.

            (2) SPECIAL RULE FOR 401(k) PLANS. Section 401(k) Deferrals, QMACs,
            QNECs, Safe Harbor Matching Contributions and Safe Harbor
            Nonelective Contributions under a 401(k) plan (as well as
            transferred assets (see Section 3.3(c)(3)) which are subject to the
            distribution restrictions applicable to Section 401(k) Deferrals)
            may be distributed in a lump sum upon Plan termination only if the
            Employer does not maintain a Successor Plan at any time during the
            period beginning on the date of termination and ending 12 months
            after the final distribution of all Plan assets. For this purpose, a
            Successor Plan is any Defined Contribution Plan, other than an ESOP
            (as defined in Code Section 4975(e)(7)), a SEP (as defined in Code
            Section 408(k)), or a SIMPLE IRA (as defined in Code Section
            408(p)). A plan will not be considered a Successor Plan, if at all
            times during the 24-month period beginning 12 months before the Plan
            termination, fewer than 2% of the Eligible Participants under the
            401(k) plan are eligible under such plan. A distribution of these
            contributions may be made to the extent another distribution event
            permits distribution of such amounts.

            (3) PLAN TERMINATION NOT DISTRIBUTION EVENT IF ASSETS ARE
            TRANSFERRED TO ANOTHER PLAN. If, pursuant to the termination of the
            Plan, the Employer enters into a transfer agreement to transfer the
            assets of the terminated Plan to another plan maintained by the
            Employer (or by a successor employer in a transaction involving the
            acquisition of the Employer's stock or assets, or other similar
            transaction), the termination of the Plan is not a distribution
            event and the distribution procedures above do not apply. Prior to
            the transfer of the assets, distribution of a Participant's Account
            Balance may be made from the terminated Plan only to a Participant
            (or Beneficiary, if applicable) who is otherwise eligible for
            distribution without regard to the Plan's termination. Otherwise,
            benefits will be distributed from the transferee plan in accordance
            with the terms of that plan (subject to the protection of any
            Protected Benefits that must be continued with respect to the
            transferred assets).

      (c) TERMINATION UPON MERGER, LIQUIDATION OR DISSOLUTION OF THE EMPLOYER.
      The Plan shall terminate upon the liquidation or dissolution of the
      Employer or the death of the Employer (if the Employer is a sole
      proprietor), provided, however, that in any such event, arrangements may
      be made for the Plan to be continued by any successor to the Employer.

18.3  MERGER OR CONSOLIDATION. In the event the Plan is merged or consolidated
      with another plan, each Participant must be entitled to a benefit
      immediately after such merger or consolidation that is at least equal to
      the benefit the Participant would have been entitled to had the Plan
      terminated immediately before such merger or consolidation. (See Section
      4.1(d) for rules regarding vesting following a merger or consolidation.)
      The Employer may authorize the Trustee to enter into a merger agreement
      with the Trustee of another plan to effect such merger or consolidation. A
      merger agreement entered into by the Trustee is not part of this Plan and
      does not affect the Plan's status as a Prototype Plan. (See Section 3.3
      for the applicable rules where amounts are transferred to this Plan from
      another plan.)

ARTICLE 19

MISCELLANEOUS

This Article contains miscellaneous provisions concerning the Employer's and
Participants' rights and responsibilities under the Plan.

19.1  EXCLUSIVE BENEFIT. Except as provided under Section 19.2, no part of the
      Plan assets (including any corpus or income of the Trust) may revert to
      the Employer prior to the satisfaction of all liabilities under the Plan
      nor will such Plan assets be used for, or diverted to, a purpose other
      than the exclusive benefit of Participants or their Beneficiaries.

19.2  RETURN OF EMPLOYER CONTRIBUTIONS. Upon written request by the Employer,
      the Trustee must return any Employer Contributions provided that the
      circumstances and the time frames described below are satisfied. The
      Trustee may request the Employer to provide additional information to
      ensure the amounts may be properly returned. Any amounts returned shall
      not include earnings, but must be reduced by any losses.

      (a) MISTAKE OF FACT. Any Employer Contributions made because of a mistake
      of fact must be returned to the Employer within one year of the
      contribution.

      (b) DISALLOWANCE OF DEDUCTION. Employer Contributions to the Trust are
      made with the understanding that they are deductible. In the event the
      deduction of an Employer Contribution is disallowed by the IRS, such
      contribution (to the extent disallowed) must be returned to the Employer
      within one year of the disallowance of the deduction.

      (c) FAILURE TO INITIALLY QUALIFY. Employer Contributions to the Plan are
      made with the understanding, in the case of a new Plan, that the Plan
      satisfies the qualification requirements of Code Section 401(a) as of the
      Plan's Effective Date. In the event that the Internal Revenue Service
      determines that the Plan is not initially qualified under the Code, any
      Employer Contributions (and allocable earnings) made incident to that
      initial qualification must be returned to the Employer within one year
      after the date the initial qualification is denied, but only if the
      application for the qualification is made by the time prescribed by law
      for filing the employer's return for the taxable year in which the plan is
      adopted, or such later date as the Secretary of the Treasury may
      prescribe.

19.3  ALIENATION OR ASSIGNMENT. Except as permitted under applicable statute or
      regulation, a Participant or Beneficiary may not assign, alienate,
      transfer or sell any right or claim to a benefit or distribution from the
      Plan, and any attempt to assign, alienate, transfer or sell such a right
      or claim shall be

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      void, except as permitted by statute or regulation. Any such right or
      claim under the Plan shall not be subject to attachment, execution,
      garnishment, sequestration or other legal or equitable process. This
      prohibition against alienation or assignment also applies to the creation,
      assignment or recognition of a right to a benefit payable with respect to
      a Participant pursuant to a domestic relations order, unless such order is
      determined to be a QDRO pursuant to Section 11.5, or any domestic
      relations order entered before January 1, 1985.

19.4  PARTICIPANTS' RIGHTS. The adoption of this Plan by the Employer does not
      give any Participant, Beneficiary or Employee a right to continued
      employment with the Employer and does not affect the Employer's right to
      discharge an Employee or Participant at any time. This Plan also does not
      create any legal or equitable rights in favor of any Participant,
      Beneficiary or Employee against the Employer, Plan Administrator or
      Trustee. Unless the context indicates otherwise, any amendment to this
      Plan is not applicable to determine the benefits accrued (and the extent
      to which such benefits are vested) by a Participant or former Employee
      whose employment terminated before the effective date of such amendment,
      except where application of such amendment to the terminated Participant
      or former Employee is required by statute, regulation or other guidance of
      general applicability. Where the provisions of the Plan are ambiguous as
      to the application of an amendment to a terminated Participant or former
      Employee, the Plan Administrator has the authority to make a final
      determination on the proper interpretation of the Plan.

19.5  MILITARY SERVICE. To the extent required under Code Section 414(u), an
      Employee who returns to employment with the Employer following a period of
      qualified military service will receive any contributions, benefits and
      service credit required under Code Section 414(u), provided the Employee
      satisfies all applicable requirements under the Code and regulations.

19.6  PAIRED PLANS. If the Employer adopts more than one Standardized Agreement,
      each of the Standardized Agreements are considered to be Paired Plans,
      provided the Employer completes Part 13, #54 of the Agreement [Part 13,
      #72 of the 401(k) Agreement] in a manner which ensures the plans together
      comply with the Annual Additions Limitation, as described in Article 7,
      and the Top-Heavy Plan rules, as described in Article 16. If the Employer
      adopts Paired Plans, each Plan must have the same Plan Year.

19.7  ANNUITY CONTRACT. Any annuity contract distributed under the Plan must be
      nontransferable. In addition, the terms of any annuity contract purchased
      and distributed to a Participant or to a Participant's spouse must comply
      with all requirements under this Plan.

19.8  USE OF IRS COMPLIANCE PROGRAMS. Nothing in this Plan document should be
      construed to limit the availability of the IRS' voluntary compliance
      programs, including the IRS Administrative Policy Regarding
      Self-Correction (APRSC) program. An Employer may take whatever corrective
      actions are permitted under the IRS voluntary compliance programs, as is
      deemed appropriate by the Plan Administrator or Employer.

19.9  LOSS OF PROTOTYPE STATUS. If the Plan as adopted by the Employer fails to
      attain or retain qualification, such Plan will no longer qualify as a
      Prototype Plan and will be considered an individually-designed plan.

19.10 GOVERNING LAW. The provisions of this Plan shall be construed,
      administered and enforced in accordance with the provisions of applicable
      federal law and, to the extent applicable, the laws of the state in which
      the Trustee has its principal place of business. The foregoing provisions
      of this Section shall not preclude the Employer and the Trustee from
      agreeing to a different state law with respect to the construction,
      administration and enforcement of the Plan.

19.11 WAIVER OF NOTICE. Any person entitled to a notice under the Plan may waive
      the right to receive such notice, to the extent such a waiver is not
      prohibited by law, regulation or other pronouncement.

19.12 USE OF ELECTRONIC MEDIA. The Plan Administrator may use telephonic or
      electronic media to satisfy any notice requirements required by this Plan,
      to the extent permissible under regulations (or other generally applicable
      guidance). In addition, a Participant's consent to immediate distribution,
      as required by Article 8, may be provided through telephonic or electronic
      means, to the extent permissible under regulations (or other generally
      applicable guidance). The Plan Administrator also may use telephonic or
      electronic media to conduct plan transactions such as enrolling
      participants, making (and changing) salary reduction elections, electing
      (and changing) investment allocations, applying for Plan loans and other
      transactions, to the extent permissible under regulations (or other
      generally applicable guidance).

19.13 SEVERABILITY OF PROVISIONS. In the event that any provision of this Plan
      shall be held to be illegal, invalid or unenforceable for any reason, the
      remaining provisions under the Plan shall be construed as if the illegal,
      invalid or unenforceable provisions had never been included in the Plan.

19.14 BINDING EFFECT. The Plan, and all actions and decisions made thereunder,
      shall be binding upon all applicable parties, and their heirs, executors,
      administrators, successors and assigns.

ARTICLE 20

GUST ELECTIONS AND EFFECTIVE DATES

The provisions of this Plan are generally effective as of the Effective Date
designated on the Signature Page of the Agreement. Appendix A of the Agreement
also allows for special effective dates for specified provisions of the Plan,
which override the general Effective Date under the Agreement. Section 22.96
refers to a series of laws that have been enacted since 1994 as the GUST
Legislation, for which extended time (known as the remedial amendment period)
was provided to Employers to conform their plan documents to such laws. This
Article prescribes special effective date rules for conforming plans to the GUST
Legislation.

20.1  GUST EFFECTIVE DATES. If the Agreement is adopted within the remedial
      amendment period for the GUST Legislation, and the Plan has not previously
      been restated to comply with the GUST Legislation, then special effective
      dates apply to certain provisions. These special effective dates apply to
      the appropriate provisions of the Plan, even if such special effective
      dates are earlier than the Effective Date identified on the Signature Page
      of the Agreement. The Employer may specify in elections provided in
      Appendix B of the Agreement how the Plan was operated to comply with the
      GUST Legislation. Appendix B need only be completed if the Employer
      operated this Plan in a manner that is different from the default
      provisions contained in this Plan or the elective choices made under the
      Agreement. If the Employer did not operate the Plan in a manner that is
      different from the default provisions or elective provisions of the Plan
      or, if the Plan is not being restated for the first time to comply with
      the GUST Legislation, and prior amendments or restatements of the Plan
      satisfied the requirement to amend timely to comply with the GUST
      Legislation, Appendix B need not be completed and may be removed from the
      Agreement.

      If one or more qualified retirement plans have been merged into this Plan,
      the provisions of the merging plan(s) will remain in full force and effect
      until the Effective Date of the plan merger(s), unless provided otherwise
      under Appendix A-12 of the Agreement [Appendix A-16 of the 401(k)
      Agreement]. If the merging plan(s) have not been amended to comply with
      the changes required under the GUST Legislation, the merging plan(s) will
      be deemed amended retroactively for such required changes by operation of
      this Agreement. The provisions required by the GUST Legislation (as
      provided under this BPD and related Agreements) will be effective for
      purposes of the merging plan(s) as of the same effective date that is
      specified for that GUST provision in this BPD and Appendix B of the
      Agreement (even if that date precedes the general Effective Date specified
      in the Agreement).

20.2  HIGHLY COMPENSATED EMPLOYEE DEFINITION. The definition of Highly
      Compensated Employee under Section 22.99 is modified effective for Plan
      Years beginning after December 31, 1996. Under the current definition of
      Highly Compensated Employee, the Employer must designate under the Plan
      whether it is using the Top-Paid Group Test and whether it is using the
      Calendar Year Election or, for the 1997 Plan Year, whether it used the
      Old-Law Calendar Year Election.

      (a) TOP-PAID GROUP TEST. In determining whether an Employee is a Highly
      Compensated Employee, the Top-Paid Group Test under Section 22.99(b)(4)
      does not apply unless the Employer specifically elects under Part 13,
      #50.a. of the Agreement [Part 13, #68.a. of the 401(k) Agreement] to have
      the Top-Paid Group Test apply. The Employer's election to use or not use
      the Top-Paid Group Test generally applies for all years beginning with the
      Effective Date of the Plan (or the first Plan Year beginning after
      December 31, 1996, if later). However, because the Employer may not have
      operated the Plan consistent with this Top-Paid Group Test election for
      all years prior to the date this Plan restatement is adopted, Appendix
      B-1.a. of the Agreement also permits the Employer to override the Top-Paid
      Group Test election under this Plan for specified Plan Years beginning
      after December 31, 1996, and before the date this Plan restatement is
      adopted.

      (b) CALENDAR YEAR ELECTION. In determining whether an Employee is a Highly
      Compensated Employee, the Calendar Year Election under Section 22.99(b)(5)
      does not apply unless the Employer specifically elects under Part 13,
      #50.b. of the Agreement [Part 13, #68.b. of the 401(k) Agreement] to have
      the Calendar Year Election apply. The Employer's election to use or not
      use the Calendar Year Election is generally effective for all years
      beginning with the Effective Date of this Plan (or the first Plan Year
      beginning after December 31, 1996, if later). However, because the
      Employer may not have operated the Plan consistent with this Calendar Year
      Election for all years prior to the date this Plan restatement is adopted,
      Appendix B-1.b. of the Agreement permits the Employer to override the
      Calendar Year Election under this Plan for specified Plan Years beginning
      after December 31, 1996, and before the date this Plan restatement is
      adopted.

      (c) OLD-LAW CALENDAR YEAR ELECTION. In determining whether an Employee was
      a Highly Compensated Employee for the Plan Year beginning in 1997, a
      special Old-Law Calendar Year Election was available. (See Section
      22.99(b)(6) for the definition of the Old-Law Calendar Year Election.)
      Appendix B-1.c. of the Agreement permits the Employer to designate whether
      it used the Old-Law Calendar Year Election for the 1997 Plan Year. If the
      Employer did not use the Old-Law Calendar Year Election, the election in
      Appendix B-1.c. need not be completed.

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20.3  REQUIRED MINIMUM DISTRIBUTIONS. Appendix B-2 of the Agreement permits the
      Employer to designate how it complied with the GUST Legislation changes to
      the required minimum distribution rules. Section 10.4 describes the
      application of the GUST Legislation changes to the required minimum
      distribution rules.

20.4  $5,000 INVOLUNTARY DISTRIBUTION THRESHOLD. For Plan Years beginning on or
      after August 5, 1997, a Participant (and spouse, if the Joint and Survivor
      Annuity rules apply under Article 9) must consent to a distribution from
      the Plan if the Participant's vested Account Balance exceeds $5,000. (See
      Section 8.3(e) for the applicable rules for determining the value of a
      Participant's vested Account Balance.) For Plan Years beginning before
      August 5, 1997, the consent threshold was $3,500 instead of $5,000.

      The increase in the consent threshold to $5,000 is generally effective for
      Plan Years beginning on or after August 5, 1997. However, because the
      Employer may not have operated the Plan consistent with the $5,000
      threshold for all years prior to the date this Plan restatement was
      adopted, Appendix B-3.a. of the Agreement permits the Employer to
      designate the Plan Year during which it began applying the higher $5,000
      consent threshold. If the Employer began applying the $5,000 consent
      threshold for Plan Years beginning on or after August 5, 1997, Appendix
      B-3.a. need not be completed. If the Employer did not begin using the
      $5,000 consent threshold until some later date, the Employer must
      designate the appropriate date in Appendix B-3.a.

20.5  REPEAL OF FAMILY AGGREGATION FOR ALLOCATION PURPOSES. For Plan Years
      beginning on or after January 1, 1997, the family aggregation rules were
      repealed. For Plan Years beginning before January 1, 1997, the family
      aggregation rules required that family members of a Five-Percent Owner or
      one of the 10 Employees with the highest ownership interest in the
      Employer were aggregated as a single Highly Compensated Employee for
      purposes of determining such individuals' share of any contributions under
      the Plan. In determining the allocation for such aggregated individuals,
      the Compensation Dollar Limitation (as defined in Section 22.32) was
      applied on an aggregated basis with respect to the Five-Percent Owner or
      top-10 owner, his/her spouse, and his/her minor children (under the age of
      19).

      The family aggregation rules were repealed effective for Plan Years
      beginning on or after January 1, 1997. However, because the Employer may
      not have operated the Plan consistent with the repeal of family
      aggregation for all years prior to the date this Plan restatement is
      adopted, Appendix B-3.b. of the Agreement permits the Employer to
      designate the Plan Year during which it repealed family aggregation for
      allocation purposes. If the Employer implemented the repeal of family
      aggregation for Plan Years beginning on or after January 1, 1997, Appendix
      B-3.b. need not be completed. If the Employer did not implement the repeal
      of family aggregation until some later date, the Employer must designate
      the appropriate date in Appendix B-3.b.

20.6  ADP/ACP TESTING METHODS. The GUST Legislation modified the
      nondiscrimination testing rules for Section 401(k) Deferrals, Employer
      Matching Contributions and Employee After-Tax Contributions, effective for
      Plan Years beginning after December 31, 1996. For purposes of applying the
      ADP Test and ACP Test under the 401(k) Agreement, the Employer must
      designate the testing methodology used for each Plan Year. (See Article 17
      for the definition of the ADP Test and the ACP Test and the applicable
      testing methodology.)

      Part 4F of the 401(k) Agreement contains elective provisions for the
      Employer to designate the testing methodology it will use in performing
      the ADP Test and the ACP Test. Appendix B-5.a. of the 401(k) Agreement
      contains elective provisions for the Employer to designate the testing
      methodology it used for Plan Years that began before the adoption of the
      Agreement.

20.7  SAFE HARBOR 401(K) PLAN. Effective for Plan Years beginning after December
      31, 1998, the Employer may elect under Part 4E of the 401(k) Agreement to
      apply the Safe Harbor 401(k) Plan provisions. To qualify as a Safe Harbor
      401(k) Plan for a Plan Year, the Plan must be identified as a Safe Harbor
      401(k) Plan for such year.

      If the Employer elects under Part 4E to apply the Safe Harbor 401(k) Plan
      provisions, the Plan generally will be considered a Safe Harbor Plan for
      all Plan Years beginning with the Effective Date of the Plan (or January
      1, 1999, if later). Likewise, if the Employer does not elect to apply the
      Safe Harbor 401(k) provisions, the Plan generally will not be considered a
      Safe Harbor Plan for such year. However, because the Employer may have
      operated the Plan as a Safe Harbor 401(k) Plan for Plan Years prior to the
      Effective Date of this Plan or may not have operated the Plan consistent
      with its election under Part 4E to apply (or to not apply) the Safe Harbor
      401(k) Plan provisions for all years prior to the date this Plan
      restatement is adopted, Appendix B-5.b. of the 401(k) Agreement permits
      the Employer to designate any Plan Year in which the Plan was (or was not)
      a Safe Harbor 401(k) Plan. Appendix B-5.b. should only be completed if the
      Employer operated this Plan prior to date it was actually adopted in a
      manner that is inconsistent with the election made under Part 4E of the
      Agreement.

      If the Employer elects under Appendix B-5.b. of the Agreement to apply the
      Safe Harbor 401(k) Plan provisions for any Plan Year beginning prior to
      the date this Plan is adopted, the Plan must have complied with the
      requirements under Section 17.6 for such year. The type and amount of the
      Safe Harbor Contribution for such Plan Year(s) is the type and amount of
      contribution described in the Participant notice issued pursuant to
      Section 17.6(a)(4) for such Plan Year.

ARTICLE 21

PARTICIPATION BY RELATED EMPLOYERS (CO-SPONSORS)

21.1  CO-SPONSOR ADOPTION PAGE. A Related Employer may elect to participate
      under this Plan by executing a Co-Sponsor Adoption Page under the
      Agreement. By executing a Co-Sponsor Adoption Page, the Co-Sponsor adopts
      all the provisions of the Plan, including the elective choices made by the
      Employer under the Agreement. The Co-Sponsor is also bound by any
      amendments made to the Plan in accordance with Article 18. The Co-Sponsor
      agrees to use the same Trustee as is designated on the Trustee Declaration
      under the Agreement, except as provided in a separate trust agreement
      authorized under Article 12.

21.2  PARTICIPATION BY EMPLOYEES OF CO-SPONSOR. A Related Employer may not
      contribute to this Plan unless it executes the Co-Sponsor Adoption Page.

(See  Section 1.3 for a discussion of the eligibility rules as they apply to
      Employees of Related Employers who do not execute a Co-Sponsor Adoption
      Page.) However, in applying the provisions of this Plan, Total
      Compensation (as defined in Section 22.197) includes amounts earned with a
      Related Employer, regardless of whether such Related Employer executes a
      Co-Sponsor Adoption Page. The Employer may elect under Part 3, #10.b.(7)
      of the Nonstandardized Agreement [Part 3, #10.i. of the Nonstandardized
      401(k) Agreement] to exclude amounts earned with a Related Employer that
      does not execute a Co-Sponsor Page for purposes of determining an
      Employee's Included Compensation under the Plan.

21.3  ALLOCATION OF CONTRIBUTIONS AND FORFEITURES. Unless selected otherwise
      under the Co-Sponsor Adoption Page, any contributions made by a Co-Sponsor
      (and any forfeitures relating to such contributions) will be allocated to
      all Eligible Participants employed by the Employer and Co-Sponsors in
      accordance with the provisions under this Plan. Under a Nonstandardized
      Agreement, a Co-Sponsor may elect under the Co-Sponsor Page to allocate
      its contributions (and forfeitures relating to such contributions) only to
      the Eligible Participants employed by the Co-Sponsor making such
      contributions. If so elected, Employees of the Co-Sponsor will not share
      in an allocation of contributions (or forfeitures relating to such
      contributions) made by any other Related Employer (except in such
      individual's capacity as an Employee of that other Related Employer).
      Where contributions are allocated only to the Employees of a contributing
      Co-Sponsor, the Plan Administrator will maintain a separate accounting of
      an Employee's Account Balance attributable to the contributions of a
      particular Co-Sponsor. This separate accounting is necessary only for
      contributions that are not 100% vested, so that the allocation of
      forfeitures attributable to such contributions can be allocated for the
      benefit of the appropriate Employees. An election to allocate
      contributions and forfeitures only to the Eligible Participants employed
      by the Co-Sponsor making such contributions will preclude the Plan from
      satisfying the nondiscrimination safe harbor rules under Treas. Reg.
      Section 1.401(a)(4)-2 and may require additional nondiscrimination
      testing.

21.4  CO-SPONSOR NO LONGER A RELATED EMPLOYER. If a Co-Sponsor becomes a Former
      Related Employer because of an acquisition or disposition of stock or
      assets, a merger, or similar transaction, the Co-Sponsor will cease to
      participate in the Plan as soon as administratively feasible. If the
      transition rule under Code Section 410(b)(6)(C) applies, the Co-Sponsor
      will cease to participate in the Plan as soon as administratively feasible
      after the end of the transition period described in Code Section
      410(b)(6)(C). If a Co-Sponsor ceases to be a Related Employer under this
      Section 21.4, the following procedures may be followed to discontinue the
      Co-Sponsor's participation in the Plan.

      (a) MANNER OF DISCONTINUING PARTICIPATION. To document the cessation of
      participation by a Former Related Employer, the Former Related Employer
      may discontinue its participation as follows: (1) the Former Related
      Employer adopts a resolution that formally terminates active participation
      in the Plan as of a specified date, (2) the Employer that has executed the
      Signature Page of the Agreement re-executes such page, indicating an
      amendment by page substitution through the deletion of the Co-Sponsor
      Adoption Page executed by the Former Related Employer, and (3) the Former
      Related Employer provides any notices to its Employees that are required
      by law. Discontinuance of participation means that no further benefits
      accrue after the effective date of such discontinuance with respect to
      employment with the Former Related Employer. The portion of the Plan
      attributable to the Former Related Employer may continue as a separate
      plan, under which benefits may continue to accrue, through the adoption by
      the Former Related Employer of a successor plan (which may be created
      through the execution of a separate Agreement by the Former Related
      Employer) or by spin-off of that portion of the Plan followed by a merger
      or transfer into another existing plan, as specified in a merger or
      transfer agreement.

      (b) MULTIPLE EMPLOYER PLAN. If, after a Co-Sponsor becomes a Former
      Related Employer, its Employees continue to accrue benefits under this

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      Plan, the Plan will be treated as a multiple employer plan to the extent
      required by law. So long as the discontinuance procedures of this Section
      are satisfied, such treatment as a multiple employer plan will not affect
      reliance on the favorable IRS letter issued to the Prototype Sponsor or
      any determination letter issued on the Plan.

21.5  SPECIAL RULES FOR STANDARDIZED AGREEMENTS. As stated in Section 1.3(b) of
      this BPD, under a Standardized Agreement each Related Employer (who has
      Employees who may be eligible to participate in the Plan) is required to
      execute a Co-Sponsor Adoption Page. If a Related Employer fails to execute
      a Co-Sponsor Adoption Page, the Plan will be treated as an
      individually-designed plan, except as provided in subsections (a) and (b)
      below. Nothing in this Plan shall be construed to treat a Related Employer
      as participating in the Plan in the absence of a Co-Sponsor Adoption Page
      executed by that Related Employer.

      (a) NEW RELATED EMPLOYER. If an organization becomes a New Related
      Employer after the Effective Date of the Agreement by reason of an
      acquisition or disposition of stock or assets, a merger, or similar
      transaction, the New Related Employer must execute a Co-Sponsor Page no
      later than the end of the transition period described in Code Section
      410(b)(6)(C). Participation of the New Related Employer must be effective
      no later than the first day of the Plan Year that begins after such
      transition period ends. If the transition period in Code Section
      410(b)(6)(C) is not applicable, the effective date of the New Related
      Employer's participation in the Plan must be no later than the date it
      became a Related Employer.

      (b) FORMER RELATED EMPLOYER. If an organization ceases to be a Related
      Employer (Former Related Employer), the provisions of Section 21.4,
      relating to discontinuance of participation, apply.

      Under the Standardized Agreement, if the rules of subsections (a) or (b)
      are followed, the Employer may continue to rely on the favorable IRS
      letter issued to the Prototype Sponsor during any period in which a New
      Related Employer is not participating in the Plan or a Former Related
      Employer continues to participate in the Plan. If the rules of subsections
      (a) or (b) are not followed, the Plan is treated as an
      individually-designed plan for any period of such noncompliance.

ARTICLE 22

PLAN DEFINITIONS

This Article contains definitions for common terms that are used throughout the
Plan. All capitalized terms under the Plan are defined in this Article. Where
applicable, this Article will refer to other Sections of the Plan where the term
is defined.

22.1  ACCOUNT. The separate Account maintained for each Participant under the
      Plan. To the extent applicable, a Participant may have any (or all) of the
      following separate sub-Accounts within his/her Account: Employer
      Contribution Account, Section 401(k) Deferral Account, Employer Matching
      Contribution Account, QMAC Account, QNEC Account, Employee After-Tax
      Contribution Account, Safe Harbor Matching Contribution Account, Safe
      Harbor Nonelective Contribution Account, Rollover Contribution Account and
      Transfer Account. The Transfer Account also may have any (or all) of the
      sub-Accounts listed above. The Plan Administrator may maintain other
      sub-Accounts, if necessary, for proper administration of the Plan.

22.2  ACCOUNT BALANCE. A Participant's Account Balance is the total value of all
      Accounts (whether vested or not) maintained for the Participant. A
      Participant's vested Account Balance includes only those amounts for which
      the Participant has a vested interest in accordance with the provisions
      under Article 4 and Part 6 of the Agreement. A Participant's Section
      401(k) Deferral Account, QMAC Account, QNEC Account, Employee After-Tax
      Contribution Account, Safe Harbor Matching Contribution Account, Safe
      Harbor Nonelective Contribution Account and Rollover Contribution Account
      are always 100% vested.

22.3  ACCRUED BENEFIT. If referred to in the context of a Defined Contribution
      Plan, the Accrued Benefit is the Account Balance. If referred to in the
      context of a Defined Benefit Plan, the Accrued Benefit is the benefit
      accrued under the benefit formula prescribed by the Defined Benefit Plan.

22.4  ACP -- AVERAGE CONTRIBUTION PERCENTAGE. The average of the contribution
      percentages for the Highly Compensated Employee Group and the Nonhighly
      Compensated Employee Group, which are tested for nondiscrimination under
      the ACP Test. See Section 17.7(a).

22.5  ACP TEST -- ACTUAL CONTRIBUTION PERCENTAGE TEST. The special
      nondiscrimination test that applies to Employer Matching Contributions
      and/or Employee After-Tax Contributions under the 401(k) Agreement. See
      Section 17.3.

22.6  ACTUAL HOURS CREDITING METHOD. The Actual Hours Crediting Method is a
      method for counting service for purposes of Plan eligibility and vesting.

      Under the Actual Hours Crediting Method, an Employee is credited with the
      actual Hours of Service the Employee completes with the Employer or the
      number of Hours of Service for which the Employee is paid (or entitled to
      payment).

22.7  ADOPTION AGREEMENT. See the definition for Agreement.

22.8  ADP -- AVERAGE DEFERRAL PERCENTAGE. The average of the deferral
      percentages for the Highly Compensated Employee Group and the Nonhighly
      Compensated Employee Group, which are tested for nondiscrimination under
      the ADP Test. See Section 17.7(b).

22.9  ADP TEST -- ACTUAL DEFERRAL PERCENTAGE TEST. The special nondiscrimination
      test that applies to Section 401(k) Deferrals under the 401(k) Agreement.
      See Section 17.2.

22.10 AGREEMENT. The Agreement (sometimes referred to as the "Adoption
      Agreement") contains the elective provisions under the Plan that an
      Employer completes to supplement or modify the provisions under the BPD.
      Each Employer that adopts this Plan must complete and execute the
      appropriate Agreement. An Employer may adopt more than one Agreement under
      this Prototype Plan. Each executed Agreement is treated as a separate Plan
      and Trust. For example, if an Employer executes a profit sharing plan
      Agreement and a money purchase plan Agreement, the Employer is treated as
      maintaining two separate Plans under this Prototype Plan document. An
      Agreement is treated as a single Plan, even if there is one or more
      executed Co-Sponsor Adoption Pages associated with the Agreement.

22.11 AGGREGATE LIMIT. The limit imposed under the Multiple Use Test on amounts
      subject to both the ADP Test and the ACP Test. See Section 17.4(a).

22.12 ALTERNATE PAYEE. A person designated to receive all or a portion of the
      Participant's benefit pursuant to a QDRO. See Section 11.5.

22.13 ANNIVERSARY YEAR METHOD. A method for determining Eligibility Computation
      Periods after an Employee's initial Eligibility Computation Period. See
      Section 1.4(c)(2) for more detailed discussion of the Anniversary Year
      Method.

22.14 ANNIVERSARY YEARS. An alternative period for measuring Vesting Computation
      Periods. See Section 4.4.

22.15 ANNUAL ADDITIONS. The amounts taken into account under a Defined
      Contribution Plan for purposes of applying the limitation on allocations
      under Code Section 415. See Section 7.4(a) for the definition of Annual
      Additions.

22.16 ANNUAL ADDITIONS LIMITATION. The limit on the amount of Annual Additions a
      Participant may receive under the Plan during a Limitation Year. See
      Article 7.

22.17 ANNUITY STARTING DATE. This Plan does not use the term Annuity Starting
      Date. To determine whether the notice and consent requirements in Articles
      8 and 9 are satisfied, the Distribution Commencement Date (see Section
      22.56) is used, even for a distribution that is made in the form of an
      annuity. However, the payment made on the Distribution Commencement Date
      under an annuity form of payment may reflect annuity payments that are
      calculated with reference to an "annuity starting date" that occurs prior
      to the Distribution Commencement Date (e.g., the first day of the month in
      which the Distribution Commencement Date falls).

22.18 APPLICABLE LIFE EXPECTANCY. The Life Expectancy used to determine a
      Participant's required minimum distribution under Article 10. See Section
      10.3(d).

22.19 APPLICABLE PERCENTAGE. The maximum percentage of Excess Compensation that
      may be allocated to Eligible Participants under the Permitted Disparity
      Method. See Article 2.

22.20 AVERAGE COMPENSATION. The average of a Participant's annual Included
      Compensation during the Averaging Period designated under Part 3, #11 of
      the target benefit plan Agreement. See Section 2.5(d)(1) for a complete
      definition of Average Compensation.

22.21 AVERAGING PERIOD. The period used for determining an Employee's Average
      Compensation. Unless modified under Part 3, #11.a. of the target benefit
      plan Agreement, the Averaging Period is the three (3) consecutive
      Measuring Periods during the Participant's Employment Period which
      produces the highest Average Compensation.

22.22 BALANCE FORWARD METHOD. A method for allocating net income or loss to
      Participants' Accounts based on the Account Balance as of the most recent
      Valuation Date under the Plan. See Section 13.4(a).

22.23 BASIC PLAN DOCUMENT. See the definition for BPD.

22.24 BENEFICIARY. A person designated by the Participant (or by the terms of
      the Plan) to receive a benefit under the Plan upon the death of the
      Participant. See Section 8.4(c) for the applicable rules for determining a
      Participant's Beneficiaries under the Plan.

22.25 BPD. The BPD (sometimes referred to as the "Basic Plan Document") is the
      portion of the Plan that contains the non-elective provisions. The
      provisions under the BPD may be supplemented or modified by elections the
      Employer makes under the Agreement or by separate governing documents that
      are expressly authorized by the BPD.

22.26 BREAK-IN-SERVICE -- ELIGIBILITY. Generally, an Employee incurs a
      Break-in-Service for eligibility purposes for each Eligibility Computation
      Period during which the Employee does not complete more than 500 Hours

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      of Service with the Employer. However, if the Employer elects under Part 7
      of the Agreement to require less than 1,000 Hours of Service to earn a
      Year of Service for eligibility purposes, a Break in Service will occur
      for any Eligibility Computation Period during which the Employee does not
      complete more than one-half (1/2) of the Hours of Service required to earn
      a Year of Service. (See Section 1.6 for a discussion of the eligibility
      Break-in-Service rules. Also see Section 6.5(b) for rules applicable to
      the determination of a Break in Service when the Elapsed Time Method is
      used.)

22.27 BREAK-IN-SERVICE -- VESTING. Generally, an Employee incurs a
      Break-in-Service for vesting purposes for each Vesting Computation Period
      during which the Employee does not complete more than 500 Hours of Service
      with the Employer. However, if the Employer elects under Part 7 of the
      Agreement to require less than 1,000 Hours of Service to earn a Year of
      Service for vesting purposes, a Break in Service will occur for any
      Vesting Computation Period during which the Employee does not complete
      more than one-half (1/2) of the Hours of Service required to earn a Year
      of Service. (See Section 4.6 for a discussion of the vesting
      Break-in-Service rules. Also see Section 6.5(b) for rules applicable to
      the determination of a Break in Service when the Elapsed Time Method is
      used.)

22.28 CALENDAR YEAR ELECTION. A special election used for determining the
      Lookback Year in applying the Highly Compensated Employee test under
      Section 22.99.

22.29 CASH-OUT DISTRIBUTION. A total distribution made to a partially vested
      Participant upon termination of participation under the Plan. See Section
      5.3(a) for the rules regarding the forfeiture of nonvested benefits upon a
      Cash-Out Distribution from the Plan.

22.30 CODE. The Internal Revenue Code of 1986, as amended.

22.31 CODE Section 415 SAFE HARBOR COMPENSATION. An optional definition of
      compensation used to determine Total Compensation. This definition may be
      selected under Part 3, #9.c. of the Agreement. See Section 22.197(c) for
      the definition of Code Section 415 Safe Harbor Compensation.

22.32 COMPENSATION DOLLAR LIMITATION. The maximum amount of compensation that
      can be taken into account for any Plan Year for purposes of determining a
      Participant's Included Compensation (see Section 22.102) or Testing
      Compensation (see Section 22.190). For Plan Years beginning on or after
      January 1, 1994, the Compensation Dollar Limitation is $150,000, as
      adjusted for increases in the cost-of-living in accordance with Code
      Section 401(a)(17)(B).

      In determining the Compensation Dollar Limitation for any applicable
      period for which Included Compensation or Testing Compensation is being
      determined (the "determination period"), the cost-of-living adjustment in
      effect for a calendar year applies to any determination period beginning
      with or within such calendar year. If a determination period consists of
      fewer than 12 months, the Compensation Dollar Limitation for such period
      is an amount equal to the otherwise applicable Compensation Dollar
      Limitation multiplied by a fraction, the numerator of which is the number
      of months in the short determination period, and the denominator of which
      is 12. A determination period will not be considered to be less than 12
      months merely because compensation is taken into account only for the
      period the Employee is an Eligible Participant. If Section 401(k)
      Deferrals, Employer Matching Contributions or Employee After-Tax
      Contributions are separately determined for each pay period, no proration
      of the Compensation Dollar Limitation is required with respect to such pay
      periods.

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

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

22.33 CO-SPONSOR. A Related Employer that adopts this Plan by executing the
      Co-Sponsor Adoption Page under the Agreement. See Article 21 for the rules
      applicable to contributions and deductions for contributions made by a
      Co-Sponsor.

22.34 CO-SPONSOR ADOPTION PAGE. The execution page under the Agreement that
      permits a Related Employer to adopt this Plan as a Co-Sponsor. See Article
      21.

22.35 COVERED COMPENSATION. 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. See Section 2.5(d)(2).

22.36 CUMULATIVE DISPARITY LIMIT. A limit on the amount of permitted disparity
      that may be provided under the target benefit plan Agreement. See Section
      2.5(c)(3)(iv).

22.37 CURRENT YEAR TESTING METHOD. A method for applying the ADP Test and/or the
      ACP Test. See Section 17.2(a)(2) for a discussion of the Current Year
      Testing Method under the ADP Test and 17.3(a)(2) for a discussion of the
      Current Year Testing Method under the ACP Test.

22.38 CUSTODIAN. An organization that has custody of all or any portion of the
      Plan assets. See Section 12.11.

22.39 DAVIS-BACON ACT SERVICE. A Participant's service used to apply the
      Davis-Bacon Contribution Formula under Part 4 of the Nonstandardized
      Agreement [Part 4C of the Nonstandardized 401(k) Agreement]. For this
      purpose, Davis-Bacon Act Service is any service performed by an Employee
      under a public contract subject to the Davis-Bacon Act or to any other
      federal, state or municipal prevailing wage law. See Section 2.2(a)(1).

22.40 DAVIS-BACON CONTRIBUTION FORMULA. The Employer may elect under Part 4 of
      the Nonstandardized Agreement [Part 4C of the Nonstandardized 401(k)
      Agreement] to provide an Employer Contribution for each Eligible
      Participant who performs Davis-Bacon Act Service. (See Section 2.2(a)(1)
      (profit sharing plan and 401(k) plan) and Section 2.4(e) (money purchase
      plan) for special rules regarding the application of the Davis-Bacon
      Contribution Formula.)

22.41 DEFINED BENEFIT PLAN. A plan under which a Participant's benefit is based
      solely on the Plan's benefit formula without the establishment of separate
      Accounts for Participants.

22.42 DEFINED BENEFIT PLAN FRACTION. A component of the combined limitation test
      under Code Section 415(e) for Employers that maintain or ever maintained
      both a Defined Contribution and a Defined Benefit Plan. See Section 7.5
      (b)(1).

22.43 DEFINED CONTRIBUTION PLAN. A plan that provides for individual Accounts
      for each Participant to which all contributions, forfeitures, income,
      expenses, gains and losses under the Plan are credited or deducted. A
      Participant's benefit under a Defined Contribution Plan is based solely on
      the fair market value of his/her vested Account Balance.

22.44 DEFINED CONTRIBUTION PLAN DOLLAR LIMITATION. The maximum dollar amount of
      Annual Additions an Employee may receive under the Plan. See Section
      7.4(b).

22.45 DEFINED CONTRIBUTION PLAN FRACTION. A component of the combined limitation
      test under Code Section 415(e) for Employers that maintain or ever
      maintained both a Defined Contribution and a Defined Benefit Plan. See
      Section 7.5(b)(2).

22.46 DESIGNATED BENEFICIARY. A Beneficiary who is designated by the Participant
      (or by the terms of the Plan) and whose Life Expectancy is taken into
      account in determining minimum distributions under Code Section 401(a)(9).
      See Article 10.

22.47 DETERMINATION DATE. The date as of which the Plan is tested to determine
      whether it is a Top-Heavy Plan. See Section 16.3(a).

22.48 DETERMINATION PERIOD. The period during which contributions to the Plan
      are tested to determine if the Plan is a Top-Heavy Plan. See Section
      16.3(b).

22.49 DETERMINATION YEAR. The Plan Year for which an Employee's status as a
      Highly Compensated Employee is being determined. See Section 22.99(b)(1).

22.50 DIRECTED ACCOUNT. The Plan assets under a Trust which are held for the
      benefit of a specific Participant. See Section 13.4(b).

22.51 DIRECTED TRUSTEE. A Trustee is a Directed Trustee to the extent that the
      Trustee's investment powers are subject to the direction of another
      person. See Section 12.2(b).

22.52 DIRECT ROLLOVER. A rollover, at the Participant's direction, of all or a
      portion of the Participant's vested Account Balance directly to an
      Eligible Retirement Plan. See Section 8.8.

22.53 DISABLED. Except as modified under Part 13, #55 of the Agreement [Part 13,
      #73 of the 401(k) Agreement], an individual is considered Disabled for
      purposes of applying the provisions of this Plan if the individual is
      unable to engage in any substantial gainful activity by reason of a
      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. The permanence and degree of
      such impairment shall be supported by medical evidence.

22.54 DISCRETIONARY TRUSTEE. A Trustee is a Discretionary Trustee to the extent
      the Trustee has exclusive authority and discretion to invest, manage or
      control the Plan assets without direction from any other person. See
      Section 12.2(a).

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22.55 DISTRIBUTION CALENDAR YEAR. A calendar year for which a minimum
      distribution is required. See Section 10.3(f).

22.56 DISTRIBUTION COMMENCEMENT DATE. The date an Employee commences
      distribution from the Plan. If a Participant commences distribution with
      respect to a portion of his/her Account Balance, a separate Distribution
      Commencement Date applies to any subsequent distribution. If distribution
      is made in the form of an annuity, the Distribution Commencement Date may
      be treated as the first day of the first period for which annuity payments
      are made.

22.57 EARLY RETIREMENT AGE. The age and/or Years of Service requirement
      prescribed by Part 5, #17 of the Agreement [Part 5, #35 of the 401(k)
      Agreement]. Early Retirement Age may be used to determine distribution
      rights and/or vesting rights. The Plan is not required to have an Early
      Retirement Age.

22.58 EARNED INCOME. Earned Income is the net earnings from self-employment in
      the trade or business with respect to which the Plan is established, and
      for which personal services of the individual are a material
      income-producing factor. Net earnings will be determined without regard to
      items not included in gross income and the deductions allocable to such
      items. Net earnings are reduced by contributions by the Employer to a
      qualified plan to the extent deductible under Code Section 404. Net
      earnings shall be determined after the deduction allowed to the taxpayer
      by Code Section 164(f). If Included Compensation is defined to exclude any
      items of Compensation (other than Elective Deferrals), then for purposes
      of determining the Included Compensation of a Self-Employed Individual,
      Earned Income shall be adjusted by multiplying Earned Income by the
      percentage of Total Compensation that is included for the Eligible
      Participants who are Nonhighly Compensated Employees. The percentage is
      determined by calculating the percentage of each Nonhighly Compensated
      Eligible Participant's Total Compensation that is included in the
      definition of Included Compensation and averaging those percentages.

22.59 EFFECTIVE DATE. The date this Plan, including any restatement or amendment
      of this Plan, is effective. Where the Plan is restated or amended, a
      reference to Effective Date is the effective date of the restatement or
      amendment, except where the context indicates a reference to an earlier
      Effective Date. If this Plan is retroactively effective, the provisions of
      this Plan generally control. However, if the provisions of this Plan are
      different from the provisions of the Employer's prior plan and, after the
      retroactive Effective Date of this Plan, the Employer operated in
      compliance with the provisions of the prior plan, the provisions of such
      prior plan are incorporated into this Plan for purposes of determining
      whether the Employer operated the Plan in compliance with its terms,
      provided operation in compliance with the terms of the prior plan do not
      violate any qualification requirements under the Code, regulations or
      other IRS guidance.

      The Employer may designate special effective dates for individual
      provisions under the Plan where provided in the Agreement or under
      Appendix A of the Agreement. If one or more qualified retirement plans
      have been merged into this Plan, the provisions of the merging plan(s)
      will remain in full force and effect until the Effective Date of the plan
      merger(s), unless provided otherwise under Appendix A-12 of the Agreement
      [Appendix A-16 of the 401(k) Agreement]. See Section 20.1 for special
      effective date provisions relating to the changes required under the GUST
      Legislation.

22.60 ELAPSED TIME METHOD. The Elapsed Time Method is a special method for
      crediting service for eligibility, vesting or for applying the allocation
      conditions under Part 4 of the Agreement. To apply the Elapsed Time Method
      for eligibility or vesting, the Employer must elect the Elapsed Time
      Method under Part 7 of the Agreement. To apply the Elapsed Time Method to
      determine an Employee's eligibility for an allocation under the Plan, the
      Employer must elect the Elapsed Time Method under Part 4, #15.e. of the
      Nonstandardized Agreement [Part 4B, #19.e. and/or Part 4C, #24.e. of the
      Nonstandardized 401(k) Agreement]. (See Section 6.5(b) for more
      information on the Elapsed Time Method of crediting service for
      eligibility and vesting and Section 2.6(c) for information on the Elapsed
      Time Method for allocation conditions.)

22.61 ELECTIVE DEFERRALS. Section 401(k) Deferrals, salary reduction
      contributions to a SEP described in Code Sections 408(k)(6) and
      402(h)(1)(B) (sometimes referred to as a SARSEP), contributions made
      pursuant to a Salary Reduction Agreement to a contract, custodial account
      or other arrangement described in Code Section 403(b), and elective
      contributions made to a SIMPLE-IRA plan, as described in Code Section
      408(p). Elective Deferrals shall not include any amounts properly
      distributed as an Excess Amount under Section 415 of the Code.

22.62 ELIGIBILITY COMPUTATION PERIOD. The 12-consecutive month period used for
      measuring whether an Employee completes a Year of Service for eligibility
      purposes. An Employee's initial Eligibility Computation Period always
      begins on the Employee's Employment Commencement Date. Subsequent
      Eligibility Computation Periods are measured under the Shift-to-Plan-Year
      Method or the Anniversary Year Method. See Section 1.4(c).

22.63 ELIGIBLE PARTICIPANT. Except as provided under Part 1, #6 of the
      Agreement, an Employee (other than an Excluded Employee) becomes an
      Eligible Participant on the appropriate Entry Date (as selected under Part
      2 of the Agreement) following satisfaction of the Plan's minimum age and
      service conditions (as designated in Part 1 of the Agreement). See Article
      1 for the rules regarding participation under the Plan.

      For purposes of the 401(k) Agreement, an Eligible Participant is any
      Employee (other than an Excluded Employee) who has satisfied the Plan's
      minimum age and service conditions designated in Part 1 of the Agreement
      with respect to a particular contribution. With respect to Section 401(k)
      Deferrals or Employee After-Tax Contributions, an Employee who has
      satisfied the eligibility conditions under Part 1 of the Agreement for
      making Section 401(k) Deferrals or Employee After-Tax Contribution is an
      Eligible Participant with respect to such contributions, even if the
      Employee chooses not to actually make any such contributions. With respect
      to Employer Matching Contributions, an Employee who has satisfied the
      eligibility conditions under Part 1 of the Agreement for receiving such
      contributions is an Eligible Participant with respect to such
      contributions, even if the Employee does not receive an Employer Matching
      Contribution (including forfeitures) because of the Employee's failure to
      make Section 401(k) Deferrals or Employee After-Tax Contributions, as
      applicable.

22.64 ELIGIBLE ROLLOVER DISTRIBUTION. An amount distributed from the Plan that
      is eligible for rollover to an Eligible Retirement Plan. See Section
      8.8(a).

22.65 ELIGIBLE RETIREMENT PLAN. A qualified retirement plan or IRA that may
      receive a rollover contribution. See Section 8.8(b).

22.66 EMPLOYEE. An Employee is any individual employed by the Employer
      (including any Related Employers). An independent contractor is not an
      Employee. An Employee is not eligible to participate under the Plan if the
      individual is an Excluded Employee under Section 1.2. (See Section 1.3 for
      rules regarding coverage of Employees of Related Employers.) For purposes
      of applying the provisions under this Plan, a Self-Employed Individual
      (including a partner in a partnership) is treated as an Employee. A Leased
      Employee is also treated as an Employee of the recipient organization, as
      provided in Section 1.2(b).

22.67 EMPLOYEE AFTER-TAX CONTRIBUTION ACCOUNT. The portion of the Participant's
      Account attributable to Employee After-Tax Contributions.

22.68 EMPLOYEE AFTER-TAX CONTRIBUTIONS. Employee After-Tax Contributions are
      contributions made to the Plan by or on behalf of a Participant that is
      included in the Participant's gross income in the year in which made and
      that is maintained under a separate Employee After-Tax Contribution
      Account to which earnings and losses are allocated. Employee After-Tax
      Contributions may only be made under the Nonstandardized 401(k) Agreement.
      See Section 3.1.

22.69 EMPLOYER. Except as otherwise provided, Employer means the Employer
      (including a Co-Sponsor) that adopts this Plan and any Related Employer.
      (See Section 1.3 for rules regarding coverage of Employees of Related
      Employers. Also see Section 11.8 for operating rules when the Employer is
      a member of a Related Employer group, and Article 21 for rules that apply
      to Related Employers that execute a Co-Sponsor Adoption Page under the
      Agreement.)

22.70 EMPLOYER CONTRIBUTION ACCOUNT. If this Plan is a profit sharing plan
      (other than a 401(k) plan), a money purchase plan or a target benefit
      plan, the Employer Contribution Account is the portion of the
      Participant's Account attributable to contributions made by the Employer.
      If this is a 401(k) plan, the Employer Contribution Account is the portion
      of the Participant's Account attributable to Employer Nonelective
      Contributions, other than QNECs or Safe Harbor Nonelective Contributions.

22.71 EMPLOYER CONTRIBUTIONS. If this Plan is a profit sharing plan (other than
      a 401(k) plan), a money purchase plan or a target benefit plan, Employer
      Contributions are any contributions the Employer makes pursuant to Part 4
      of to the Agreement. If this Plan is a 401(k) plan, Employer Contributions
      include Employer Nonelective Contributions and Employer Matching
      Contributions, including QNECs, QMACs and Safe Harbor Contributions that
      the Employer makes under the Plan. Employer Contributions also include any
      Section 401(k) Deferrals an Employee makes under the Plan, unless the Plan
      expressly provides for different treatment of Section 401(k) Deferrals.

22.72 EMPLOYER MATCHING CONTRIBUTION ACCOUNT. The portion of the Participant's
      Account attributable to Employer Matching Contributions, other than QMACs
      or Safe Harbor Matching Contributions.

22.73 EMPLOYER MATCHING CONTRIBUTIONS. Contributions made by the Employer on
      behalf of a Participant on account of Section 401(k) Deferrals or Employee
      After-Tax Contributions made by such Participant, as designated under
      Parts 4B(b) of the 401(k) Agreement. Employer Matching Contributions may
      only be made under the 401(k) Agreement. Employer Matching Contributions
      also include any QMACs the Employer makes pursuant to Part 4B, #18 of the
      401(k) Agreement and any Safe Harbor Matching Contributions the Employer
      makes pursuant to Part 4E of the 401(k) Agreement. See Section 2.3(b).

22.74 EMPLOYER NONELECTIVE CONTRIBUTIONS. Contributions made by the Employer on
      behalf of Eligible Participants under the 401(k) Plan, as designated under
      Part 4C of the 401(k) Agreement. Employer Nonelective Contributions also
      include any QNECs the Employer makes pursuant to Part 4C, #22

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      of the 401(k) Agreement and any Safe Harbor Nonelective Contributions the
      Employer makes pursuant to Part 4E of the 401(k) Agreement. See Section
      2.3(d).

22.75 EMPLOYMENT COMMENCEMENT DATE. The date the Employee first performs an Hour
      of Service for the Employer. For purposes of applying the Elapsed Time
      rules under Section 6.5(b), an Hour of Service is limited to an Hour of
      Service as described in Section 22.101(a).

22.76 EMPLOYMENT PERIOD. The period as defined in Part 3, #11.c. of the target
      benefit plan Agreement used to determine an Employee's Average
      Compensation. See Section 2.5(d)(1)(iii).

22.77 ENTRY DATE. The date on which an Employee becomes an Eligible Participant
      upon satisfying the Plan's minimum age and service conditions. See Section
      1.5.

22.78 EQUIVALENCY METHOD. An alternative method for crediting Hours of Service
      for purposes of eligibility and vesting. To apply, the Employer must elect
      the Equivalency Method under Part 7 of the Agreement. See Section 6.5(a)
      for a more detailed discussion of the Equivalency Method.

22.79 ERISA. The Employee Retirement Income Security Act of 1974, as amended.

22.80 EXCESS AGGREGATE CONTRIBUTIONS. Amounts which are distributed to correct
      the ACP Test. See Section 17.7(c).

22.81 EXCESS AMOUNT. Amounts which exceed the Annual Additions Limitation. See
      Section 7.4(c).

22.82 EXCESS COMPENSATION. The amount of Included Compensation which exceeds the
      Integration Level. Excess Compensation is used for purposes of applying
      the Permitted Disparity allocation formula under the profit sharing or
      401(k) plan Agreement (see Section 2.2(b)(2)) or under the money purchase
      plan Agreement (see Section 2.4(c)) or for applying the Integration
      Formulas under the target benefit plan Agreement (see Section 2.5(d)(3)).

22.83 EXCESS CONTRIBUTIONS. Amounts which are distributed to correct the ADP
      Test. See Section 17.7(d).

22.84 EXCESS DEFERRALS. Elective Deferrals that are includible in a
      Participant's gross income because they exceed the dollar limitation under
      Code Section 402(g). Excess Deferrals made to this Plan shall be treated
      as Annual Additions under the Plan, unless such amounts are distributed no
      later than the first April 15 following the close of the Participant's
      taxable year for which the Excess Deferrals are made. See Section 17.1.

22.85 EXCLUDED EMPLOYEE. An Employee who is excluded under Part 1, #4 of the
      Agreement. See Section 1.2.

22.86 FAIL-SAFE COVERAGE PROVISION. A correction provision that permits the Plan
      to automatically correct a coverage violation resulting from the
      application of a last day of employment or Hours of Service allocation
      condition. See Section 2.7.

22.87 FAVORABLE IRS LETTER. A notification letter or opinion letter issued by
      the IRS to a Prototype Sponsor as to the qualified status of a Prototype
      Plan. A separate Favorable IRS Letter is issued with respect to each
      Agreement offered under the Prototype Plan. If the term is used to refer
      to a letter issued to an Employer with respect to its adoption of this
      Prototype Plan, such letter is a determination letter issued by the IRS.

22.88 FIVE-PERCENT OWNER. An individual who owns (or is considered as owning
      within the meaning of Code Section 318) more than 5 percent of the
      outstanding stock of the Employer or stock possessing more than 5 percent
      of the total combined voting power of all stock of the Employer. If the
      Employer is not a corporation, a Five-Percent Owner is an individual who
      owns more than 5 percent of the capital or profits interest of the
      Employer.

22.89 FIVE-YEAR FORFEITURE BREAK IN SERVICE. A Break in Service rule under which
      a Participant's nonvested benefit may be forfeited. See Section 4.6(b).

22.90 FLAT BENEFIT. A Nonintegrated Benefit Formula under Part 4 of the target
      benefit plan Agreement that provides for a Stated Benefit equal to a
      specified percentage of Average Compensation. See Section 2.5(c)(1)(i).

22.91 FLAT EXCESS BENEFIT. An Integrated Benefit Formula under Part 4 of the
      target benefit plan Agreement that provides for a Stated Benefit equal to
      a specified percentage of Average Compensation plus a specified percentage
      of Excess Compensation. See Section 2.5(c)(2)(i).

22.92 FLAT OFFSET BENEFIT. An Integrated Benefit Formula under Part 4 of the
      target benefit plan Agreement that provides for a Stated Benefit equal to
      a specified percentage of Average Compensation which is offset by a
      specified percentage of Offset Compensation. See Section 2.5(c)(2)(iii).

22.93 FORMER RELATED EMPLOYER. A Related Employer (as defined in Section 22.164)
      that ceases to be a Related Employer because of an acquisition or
      disposition of stock or assets, a merger or similar transaction. See
      Section 21.4 for the effect when a Co-Sponsor becomes a Former Related
      Employer.

22.94 FOUR-STEP FORMULA. A method for allocating certain Employer Contributions
      under the Permitted Disparity Method. See Section 2.2(b)(2)(ii). 22.95
      GENERAL TRUST ACCOUNT. The Plan assets under a Trust which are held for
      the benefit of all Plan Participants as a pooled investment. See Section
      13.4(a).

22.96 GUST LEGISLATION. Refers to the Uruguay Round Agreements Act (GATT), the
      Uniformed Services Employment and Reemployment Rights Act of 1994
      (USERRA), the Small Business Job Protection Act of 1996 (SBJPA), the
      Taxpayer Relief Act of 1997 (TRA '97) and the Internal Revenue Service
      Restructuring and Reform Act of 1998. See Article 20 for special rules for
      demonstrating compliance with the qualification changes under the GUST
      Legislation.

22.97 HARDSHIP. A heavy and immediate financial need which meets the
      requirements of Section 8.6.

22.98 HIGHEST AVERAGE COMPENSATION. A term used to apply the combined plan limit
      under Code Section 415(e). See Section 7.5(b)(3).

22.99 HIGHLY COMPENSATED EMPLOYEE. The definition of Highly Compensated Employee
      under this Section is effective for Plan Years beginning after December
      31, 1996. For Plan Years beginning before January 1, 1997, Highly
      Compensated Employees are determined under Code Section 414(q) as in
      effect at that time.

      (a) DEFINITION. An Employee is a Highly Compensated Employee for a Plan
      Year if he/she:

            (1) is a Five-Percent Owner (as defined in Section 22.88) at any
            time during the Determination Year or the Lookback Year; or

            (2) has Total Compensation from the Employer for the Lookback Year
            in excess of $80,000 (as adjusted) and, if elected under Part 13,
            #50.a. of the Agreement [Part 13, #68.a. of the 401(k) Agreement],
            is in the Top-Paid Group for the Lookback Year. If the Employer does
            not specifically elect to apply the Top-Paid Group Test, the Highly
            Compensated Employee definition will be applied without regard to
            whether an Employee is in the Top-Paid Group. The $80,000 amount is
            adjusted at the same time and in the same manner as under Code
            Section 415(d), except that the base period is the calendar quarter
            ending September 30, 1996.

      (b) OTHER DEFINITIONS. The following definitions apply for purposes of
      determining Highly Compensated Employee status under this Section 22.99.

            (1) DETERMINATION YEAR. The Plan Year for which the Highly
            Compensated Employee determination is being made.

            (2) LOOKBACK YEAR. Unless the Calendar Year Election (or Old-Law
            Calendar Year Election) applies, the Lookback Year is the 12-month
            period immediately preceding the Determination Year.

            (3) TOTAL COMPENSATION. Total Compensation as defined under Section
            22.197.

            (4) TOP-PAID GROUP. An Employee is in the Top-Paid Group for
            purposes of applying the Top-Paid Group Test if the Employee is one
            of the top 20% of Employees ranked by Total Compensation. In
            determining the Top-Paid Group, any reasonable method of rounding or
            tie-breaking is permitted. For purposes of determining the number of
            Employees in the Top-Paid Group for any year, Employees described in
            Code Section 414(q)(5) or applicable regulations may be excluded.

            (5) CALENDAR YEAR ELECTION. If the Plan Year elected under the
            Agreement is not the calendar year, for purposes of applying the
            Highly Compensated Employee test under subsection (a)(2) above, the
            Employer may elect under Part 13, #50.b. of the Agreement [Part 13,
            #68.b. of the 401(k) Agreement] to substitute for the Lookback Year
            the calendar year that begins in the Lookback Year. The Calendar
            Year Election does not apply for purposes of applying the
            Five-Percent Owner test under subsection (a)(1) above. If the
            Employer does not specifically elect to apply the Calendar Year
            Election, the Calendar Year Election does not apply. The Calendar
            Year Election should not be selected if the Plan is using a calendar
            Plan Year.

            (6) OLD-LAW CALENDAR YEAR ELECTION. A special election available
            under section 1.414(q)-1T of the temporary Income Tax Regulations
            and provided for in Notice 97-45 for the Plan Year beginning in 1997
            which permitted the Employer to substitute the calendar year
            beginning with or within the Plan Year for the Lookback Year in
            applying subsections (a)(1) and (a)(2) above. If the 1997 Plan Year
            was a calendar year, the effect of the Old-Law Calendar Year
            Election was to treat the Determination Year and the Lookback Year
            as the same 12-month period. The Employer may elect to apply the
            Old-Law Calendar Year Election under Appendix B-1.c. of the
            Agreement. See Section 20.2(c).

                                                                              65
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         (c) APPLICATION OF HIGHLY COMPENSATED EMPLOYEE DEFINITION. In
         determining whether an Employee is a Highly Compensated Employee for
         years beginning in 1997, the amendments to Code Section 414(q) as
         described above are treated as having been in effect for years
         beginning in 1996. In determining an Employee's status as a highly
         compensated former employee, the rules for the applicable Determination
         Year apply in accordance with section 1.414(q)-1T, A-4 of the temporary
         Income Tax Regulations and Notice 97-45.

22.100   HIGHLY COMPENSATED EMPLOYEE GROUP. The group of Highly Compensated
         Employees who are included in the ADP Test and/or the ACP Test. See
         Section 17.7(e).

22.101   HOUR OF SERVICE. Each Employee will receive credit for each Hour of
         Service as defined in this Section 22.101. An Employee will not receive
         credit for the same Hour of Service under more than one category listed
         below.

         (a) PERFORMANCE OF DUTIES. Hours of Service include each hour for which
         an Employee is paid, or entitled to payment, for the performance of
         duties for the Employer. These hours will be credited to the Employee
         for the computation period in which the duties are performed.

         (b) NONPERFORMANCE OF DUTIES. Hours of Service include each hour for
         which an Employee is paid, or entitled to payment, by the Employer on
         account of a period of time during which no duties are performed
         (irrespective of whether the employment relationship has terminated)
         due to vacation, holiday, illness, incapacity (including disability),
         layoff, jury duty, military duty or leave of absence. No more than 501
         hours of service will be credited under this paragraph for any single
         continuous period (whether or not such period occurs in a single
         computation period). Hours under this paragraph will be calculated and
         credited pursuant to Section 2530.200b-2 of the Department of Labor
         Regulations which is incorporated herein by this reference.

         (c) BACK PAY AWARD. Hours of Service include each hour for which back
         pay, irrespective of mitigation of damages, is either awarded or agreed
         to by the Employer. The same Hours of Service will not be credited both
         under subsection (a) or subsection (b), as the case may be, and under
         this subsection (c). These hours will be credited to the Employee for
         the computation period or periods to which the award or agreement
         pertains rather than the computation period in which the award,
         agreement or payment is made.

         (d) RELATED EMPLOYERS/LEASED EMPLOYEES. For purposes of crediting Hours
         of Service, all Related Employers are treated as a single Employer.
         Hours of Service will be credited for employment with any Related
         Employer. Hours of Service also include hours credited as a Leased
         Employee for a recipient organization.

         (e) MATERNITY/PATERNITY LEAVE. Solely for purposes of determining
         whether a Break in Service has occurred in a computation period, an
         individual who is absent from work for maternity or paternity reasons
         will receive credit for the Hours of Service which would otherwise have
         been credited to such individual but for such absence, or in any case
         in which such hours cannot be determined, 8 Hours of Service per day of
         such absence. For purposes of this paragraph, an absence from work for
         maternity or paternity reasons means an absence (1) by reason of the
         pregnancy of the individual, (2) by reason of a birth of a child of the
         individual, (3) by reason of the placement of a child with the
         individual in connection with the adoption of such child by such
         individual, or (4) for purposes of caring for such child for a period
         beginning immediately following such birth or placement. The Hours of
         Service credited under this paragraph will be credited (1) in the
         computation period in which the absence begins if the crediting is
         necessary to prevent a Break in Service in that period, or (2) in all
         other cases, in the following computation period.

22.102   INCLUDED COMPENSATION. Total Compensation, as modified under Part 3,
         #10 of the Agreement, used to determine allocations of contributions
         and forfeitures. Under the Nonstandardized Agreement, Included
         Compensation generally includes amounts an Employee earns with a
         Related Employer that has not executed a Co-Sponsor Adoption Page under
         the Agreement. However, the Employer may elect under Part 3, #10.b.(7)
         of the Nonstandardized Agreement [Part 3, #10.i. of the Nonstandardized
         401(k) Agreement] to exclude all amounts earned with a Related Employer
         that has not executed a Co-Sponsor Adoption Page. Under the
         Standardized Agreement, Included Compensation always includes all
         compensation earned with all Related Employers, without regard to
         whether the Related Employer executes the Co-Sponsor Adoption Page.
         (See Section 21.5.) In no case may Included Compensation for any
         Participant exceed the Compensation Dollar Limitation as defined in
         Section 22.32. Included Compensation does not include any amounts
         earned while an individual is an Excluded Employee (as defined in
         Section 1.2 of this BPD).

         The Employer may select under Part 3, #10 of the 401(k) Agreement to
         provide a different definition of Included Compensation for determining
         Section 401(k) Deferrals, Employer Matching Contributions and Employer
         Nonelective Contributions. Unless otherwise provided in Part 3, #10.j.
         of the Nonstandardized 401(k) Agreement, the definition of Included
         Compensation chosen for Section 401(k) Deferrals also applies to any
         Employee After-Tax Contributions and to any Safe Harbor Contributions
         designated under Part 4E of the Agreement; the definition of Included
         Compensation chosen for Employer Matching Contributions also applies to
         any QMACs; and the definition of Included Compensation chosen for
         Employer Nonelective Contributions also applies to any QNECs.

         The Employer may elect to exclude from the definition of Included
         Compensation any of the amounts permitted under Part 3, #10 of the
         Agreement. However, to use the same definition of compensation for
         purposes of nondiscrimination testing, the definition of Included
         Compensation must satisfy the nondiscrimination requirements of Code
         Section 414(s). The definition of Included Compensation will be deemed
         to be nondiscriminatory under Code Section 414(s) if the only amounts
         excluded are amounts under Part 3, #10.b.(1) - (3) of the
         Nonstandardized Agreement [Part 3, #10.c. - e. of the Nonstandardized
         401(k) Agreement]. Any other exclusions could cause the definition of
         Included Compensation to fail to satisfy the nondiscrimination
         requirements of Code Section 414(s). If the definition of Included
         Compensation fails to satisfy the nondiscrimination requirements of
         Code Section 414(s), additional nondiscrimination testing may have to
         be performed to demonstrate compliance with the nondiscrimination
         requirements. The definition of Included Compensation under the
         Standardized Agreements must satisfy the nondiscrimination requirements
         under Code Section 414(s).

         If the Plan uses a Permitted Disparity Method under Part 4 of the
         Agreement or if the Plan is a Safe Harbor 401(k) Plan, the definition
         of Included Compensation must satisfy the nondiscrimination
         requirements under Code Section 414(s). Therefore, any exclusions from
         Included Compensation under Part 3, #10.b.(4) - (8) of the
         Nonstandardized Agreement [Part 3, #10.f. - j. of the Nonstandardized
         401(k) Agreement] will apply only to Highly Compensated Employees,
         unless specifically provided otherwise under Part 3, #10.b.(8). of the
         Nonstandardized Agreement [Part 3, #10.j. of the Nonstandardized 401(k)
         Agreement].

         The Employer may elect under Part 3, #10.b.(1) of the Agreement [Part
         3, #10.c. of the 401(k) Agreement] to exclude Elective Deferrals,
         pre-tax contributions to a cafeteria plan or a Code Section 457 plan,
         and qualified transportation fringes under Code Section 132(f)(4).
         Generally, the exclusion of qualified transportation fringes is
         effective for Plan Years beginning on or after January 1, 2001.
         However, the Employer may elect an earlier effective date under
         Appendix B-3.c. of the Agreement.

22.103   INSURER. An insurance company that issues a life insurance policy on
         behalf of a Participant under the Plan in accordance with the
         requirements under Article 15.

22.104   INTEGRATED BENEFIT FORMULA. A benefit formula under Part 4 of the
         target benefit plan Agreement that takes into account an Employee's
         Social Security benefits. See Section 2.5(c)(2).

22.105   INTEGRATION LEVEL. The amount used for purposes of applying the
         Permitted Disparity Method allocation formula (or the Integrated
         Benefit Formulas under the target benefit plan Agreement). The
         Integration Level is the Taxable Wage Base, unless the Employer
         designates a different amount under Part 4 of the Agreement.

22.106   INVESTMENT MANAGER. A person (other than the Trustee) who (a) has the
         power to manage, acquire or dispose of Plan assets, (b) is an
         investment adviser, a bank or an insurance company as described in
         Section 3(38)(b) of ERISA, and (c) acknowledges fiduciary
         responsibility to the Plan in writing.

22.107   KEY EMPLOYEE. Employees who are taken into account for purposes of
         determining whether the Plan is a Top-Heavy Plan. See Section 16.3(c).

22.108   LEASED EMPLOYEE. An individual who performs services for the Employer
         pursuant to an agreement between the Employer and a leasing
         organization, and who satisfies the definition of a Leased Employee
         under Code Section 414(n). See Section 1.2(b) for rules regarding the
         treatment of a Leased Employee as an Employee of the Employer.

22.109   LIFE EXPECTANCY. A Participant's and/or Designated Beneficiary's life
         expectancy used for purposes of determining required minimum
         distributions under the Plan. See Section 10.3(e).

22.110   LIMITATION YEAR. The measuring period for determining whether the Plan
         satisfies the Annual Additions Limitation under Section 7.4(d).

22.111   LOOKBACK YEAR. The 12-month period immediately preceding the current
         Plan Year during which an Employee's status as Highly Compensated
         Employee is determined. See Section 22.99(b)(2).

22.112   MAXIMUM DISPARITY PERCENTAGE. The maximum amount by which the
         designated percentage of Excess Compensation under an Excess Benefit
         formula under Part 4 of the target benefit plan Agreement may exceed
         the designated percentage of Average Compensation. See Section
         2.5(c)(3)(i).

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22.113   MAXIMUM OFFSET PERCENTAGE. The maximum amount that may be designated as
         the offset percentage under an Offset Benefit formula under Part 4 of
         the target benefit plan Agreement. See Section 2.5(c)(3)(ii).

22.114   MAXIMUM PERMISSIBLE AMOUNT. The maximum amount that may be allocated to
         a Participant's Account within the Annual Additions Limitation. See
         Section 7.4(e).

22.115   MEASURING PERIOD. The period for which Average Compensation or Offset
         Compensation is measured under the target benefit plan Agreement.
         Unless elected otherwise under Part 3, #11.b. or Part 3, #12.a. of the
         target benefit plan Agreement, as applicable, the Measuring Period is
         the Plan Year (or the 12-month period ending on the last day of the
         Plan Year for a short Plan Year). See Sections 2.5(d)(1)(ii) and
         2.5(d)(5)(i).

22.116   MULTIPLE USE TEST. A special nondiscrimination test that applies when
         the Plan must perform both the ADP Test and the ACP Test in the same
         Plan Year. See Section 17.4.

22.117   NAMED FIDUCIARY. The Plan Administrator or other fiduciary named by the
         Plan Administrator to control and manage the operation and
         administration of the Plan. To the extent authorized by the Plan
         Administrator, a Named Fiduciary may delegate its responsibilities to a
         third party or parties. The Employer shall also be a Named Fiduciary.

22.118   NET PROFITS. The Employer's net income or profits that may be used to
         limit the amount of Employer Contributions made under the Plan. See
         Section 2.2(a)(2).

22.119   NEW RELATED EMPLOYER. An organization that becomes a Related Employer
         (as defined in Section 22.164) with the Employer by reason of an
         acquisition or disposition of stock or assets, a merger or similar
         transaction. See Section 21.5 for special procedures under a
         Standardized Agreement when there is a New Related Employer.

22.120   NONHIGHLY COMPENSATED EMPLOYEE. Any Employee who is not a Highly
         Compensated Employee. See Section 22.99 for the definition of Highly
         Compensated Employee.

22.121   NONHIGHLY COMPENSATED EMPLOYEE GROUP. The group of Nonhighly
         Compensated Employees included in the ADP Test and/or the ACP Test. See
         Section 17.7(f).

22.122   NONINTEGRATED BENEFIT FORMULA. A benefit formula under Part 4 of the
         target benefit plan Agreement that does not take into account an
         Employee's Social Security benefits. See Section 2.5(c)(1).

22.123   NON-KEY EMPLOYEE. Any Employee who is not a Key Employee. (See Section
         16.3(c).)

22.124   NONRESIDENT ALIEN EMPLOYEE. An Employee who is neither a citizen of the
         United States nor a resident of the United States for U.S. tax purposes
         (as defined in Code Section 7701(b)), and who does not have any earned
         income (as defined in Code Section 911) for the Employer that
         constitutes U.S. source income (within the meaning of Code Section
         861). If a Nonresident Alien Employee has U.S. source income, he/she is
         treated as satisfying this definition if all of his/her U.S. source
         income from the Employer is exempt from U.S. income tax under an
         applicable income tax treaty.

22.125   NONSTANDARDIZED AGREEMENT. An Agreement under this Prototype Plan under
         which an adopting Employer may not rely on a Favorable IRS Letter
         issued to the Prototype Sponsor. In order to have reliance from the IRS
         that the form of the Plan as adopted by the Employer is qualified, the
         Employer must request a determination letter on the Plan.

22.126   NORMAL RETIREMENT AGE. The age selected under Part 5 of the Agreement.
         If a Participant's Normal Retirement Age is determined wholly or partly
         with reference to an anniversary of the date the Participant commenced
         participation in the Plan and/or the Participant's Years of Service,
         Normal Retirement Age is the Participant's age when such requirements
         are satisfied. If the Employer enforces a mandatory retirement age, the
         Normal Retirement Age is the lesser of that mandatory age or the age
         specified in the Agreement.

22.127   OFFSET COMPENSATION. The average of a Participant's annual Included
         Compensation during the three (3) consecutive Measuring Periods
         designated under Part 3, #12 of the target benefit plan Agreement. See
         Section 2.5(d)(5) for a complete definition of Offset Compensation.

22.128   OFFSET BENEFIT FORMULA. A Flat Offset Benefit formula or a Unit Offset
         Benefit formula under Part 4 of the target benefit plan Agreement that
         provides for a Stated Benefit based on a percentage of Average
         Compensation offset by a percentage of Offset Compensation. See Section
         2.5(c)(2)(iii) and (iv).

22.129   OLD-LAW CALENDAR YEAR ELECTION. A special election for determining the
         Lookback Year under the Highly Compensated Employee test that was
         available only for the 1997 Plan Year. See Section 22.99(b)(6).

22.130   OLD-LAW REQUIRED BEGINNING DATE. If so elected under Part 13, #52 of
         the Agreement [Part 13, #70 of the 401(k) Agreement], the date by which
         minimum distributions must commence under the Plan, as determined under
         Section 10.3(a)(2).

22.131   OWNER-EMPLOYEE. A Self-Employed Individual (as defined in Section
         22.180) who is a sole proprietor, or who is a partner owning more than
         10 percent of either the capital or profits interest of the
         partnership.

22.132   PAIRED PLANS. Two or more Standardized Agreements that are designated
         as Paired Plans. See Section 19.6.

22.133   PARTICIPANT. A Participant is an Employee or former Employee who has
         satisfied the conditions for participating under the Plan. A
         Participant also includes any Employee or former Employee who has an
         Account Balance under the Plan, including an Account Balance derived
         from a rollover or transfer from another qualified plan or IRA. A
         Participant is entitled to share in an allocation of contributions or
         forfeitures under the Plan for a given year only if the Participant is
         an Eligible Participant as defined in Section 1.1, and satisfies the
         allocation conditions set forth in Section 2.6 and Part 4 of the
         Agreement.

22.134   PERIOD OF SEVERANCE. A continuous period of time during which the
         Employee is not employed by the Employer and which is used to determine
         an Employee's Participation under the Elapsed Time Method. See Section
         6.5(b)(2).

22.135   PERMISSIVE AGGREGATION GROUP. Plans that are not required to be
         aggregated to determine whether the Plan is a Top-Heavy Plan. See
         Section 16.3(d).

22.136   PERMITTED DISPARITY METHOD. A method for allocating certain Employer
         Contributions to Eligible Participants as designated under Part 4 of
         the Agreement. See Article 2.

22.137   PLAN. The retirement plan established or continued by the Employer for
         the benefit of its Employees under this Prototype Plan document. The
         Plan consists of the BPD and the elections made under the Agreement. If
         the Employer adopts more than one Agreement offered under this
         Prototype Plan, then each executed Agreement represents a separate
         Plan, unless the Agreement restates a previously executed Agreement.

22.138   PLAN ADMINISTRATOR. The person designated to be responsible for the
         administration and operation of the Plan. Unless otherwise designated
         by the Employer, the Plan Administrator is the Employer. If any Related
         Employer has executed a Co-Sponsor Adoption Page, the Employer referred
         to in this Section is the Employer that executes the Signature Page of
         the Agreement.

22.139   PLAN YEAR. The 12-consecutive month period for administering the Plan,
         on which the records of the Plan are maintained. The Employer must
         designate the Plan Year applicable to the Plan under the Agreement. If
         the Plan Year is amended, a Plan Year of less than 12 months may be
         created. If this is a new Plan, the first Plan Year begins on the
         Effective Date of the Plan. If the amendment of the Plan Year or the
         Effective Date of a new Plan creates a Plan Year that is less than 12
         months long, there is a Short Plan Year. The existence of a Short Plan
         Year may be documented under the Plan Year definition on page 1 of the
         Agreement. See Section 11.7 for operating rules that apply to Short
         Plan Years.

22.140   PRE-AGE 35 WAIVER. A waiver of the QPSA before a Participant reaches
         age 35. See Section 9.4(f).

22.141   PREDECESSOR EMPLOYER. An employer that previously employed the
         Employees of the Employer. See Section 6.7 for the rules regarding the
         crediting of service with a Predecessor Employer.

22.142   PREDECESSOR PLAN. A qualified plan maintained by the Employer that is
         terminated within the 5-year period immediately preceding or following
         the establishment of this Plan. A Participant's service under a
         Predecessor Plan must be counted for purposes of determining the
         Participant's vested percentage under the Plan. See Section 4.5(b)(1).

22.143   PRESENT VALUE. The current single-sum value of an Accrued Benefit under
         a Defined Benefit Plan.

22.144   PRESENT VALUE STATED BENEFIT. An amount used to determine the Employer
         Contribution under the target benefit plan Agreement. See Section
         2.5(b)(3).

22.145   PRIOR YEAR TESTING METHOD. A method for applying the ADP Test and/or
         the ACP Test. See Section 17.2(a)(1) for a discussion of the Prior Year
         Testing Method under the ADP Test and Section 17.3(a)(1) for a
         discussion of the Prior Year Testing Method under the ACP Test.

22.146   PRO RATA ALLOCATION METHOD. A method for allocating certain Employer
         Contributions to Eligible Participants under the Plan. See Article 2.

22.147   PROJECTED ANNUAL BENEFIT. An amount used in the numerator of the
         Defined Benefit Plan Fraction. See Section 7.5(b)(4).

                                                                              67
<PAGE>

22.148   PROTECTED BENEFIT. A Participant's benefits which may not be eliminated
         by Plan amendment. Protected Benefits include early retirement
         benefits, retirement-type subsidies and optional forms of benefit (as
         defined under the regulations). See Section 18.1(c).

22.149   PROTOTYPE PLAN. A plan sponsored by a Prototype Sponsor the form of
         which is the subject of a Favorable IRS Letter from the Internal
         Revenue Service which is made up of a Basic Plan Document and an
         Adoption Agreement. An Employer may establish or continue a plan by
         executing an Adoption Agreement under this Prototype Plan.

22.150   PROTOTYPE SPONSOR. The Prototype Sponsor is the entity that maintains
         the Prototype Plan for adoption by Employers. See Section 18.1(a) for
         the ability of the Prototype Sponsor to amend this Plan.

22.151   QDRO -- QUALIFIED DOMESTIC RELATIONS ORDER. A domestic relations order
         that provides for the payment of all or a portion of the Participant's
         benefits to an Alternate Payee and satisfies the requirements under
         Code Section 414(p). See Section 11.5.

22.152   QJSA -- QUALIFIED JOINT AND SURVIVOR ANNUITY. A QJSA is an immediate
         annuity payable over the life of the Participant with a survivor
         annuity payable over the life of the spouse. If the Participant is not
         married as of the Distribution Commencement Date, the QJSA is an
         immediate annuity payable over the life of the Participant. See Section
         9.2.

22.153   QMAC ACCOUNT. The portion of a Participant's Account attributable to
         QMACs.

22.154   QMACS -- QUALIFIED MATCHING CONTRIBUTIONS. An Employer Matching
         Contribution made by the Employer that satisfies the requirements under
         Section 17.7(g).

22.155   QNEC ACCOUNT. The portion of a Participant's Account attributable to
         QNECs.

22.156   QNECS -- QUALIFIED NONELECTIVE CONTRIBUTIONS. An Employer Nonelective
         Contribution made by the Employer that satisfies the requirements under
         Section 17.7(h).

22.157   QPSA -- QUALIFIED PRERETIREMENT SURVIVOR ANNUITY. A QPSA is an annuity
         payable over the life of the surviving spouse that is purchased using
         50% of the Participant's vested Account Balance as of the date of
         death. The Employer may modify the 50% QPSA level under Part 11, #41.b.
         of the Agreement [Part 11, #59.b. of the 401(k) Agreement]. See Section
         9.3.

22.158   QPSA ELECTION PERIOD. The period during which a Participant (and the
         Participant's spouse) may waive the QPSA under the Plan. See Section
         9.4(e).

22.159   QUALIFIED ELECTION. An election to waive the QJSA or QPSA under the
         Plan. See Section 9.4(d).

22.160   QUALIFIED TRANSFER. A plan-to-plan transfer which meets the
         requirements under Section 3.3(d).

22.161   QUALIFYING EMPLOYER REAL PROPERTY. Real property of the Employer which
         meets the requirements under ERISA Section 407(d)(4). See Section
         13.5(b) for limitations on the ability of the Plan to invest in
         Qualifying Employer Real Property.

22.162   QUALIFYING EMPLOYER SECURITIES. An Employer security which is stock, a
         marketable obligation or interest in a publicly traded partnership as
         described in ERISA Section 407(d)(5). See Section 13.5(b) for
         limitations on the ability of the Plan to invest in Qualifying Employer
         Securities.

22.163   REEMPLOYMENT COMMENCEMENT DATE. The first date upon which an Employee
         is credited with an Hour of Service following a Break in Service (or
         Period of Severance, if the Plan is using the Elapsed Time Method of
         crediting service). For purposes of applying the Elapsed Time rules
         under Section 6.5(b), an Hour of Service is limited to an Hour of
         Service as described in Section 22.101(a).

22.164   RELATED EMPLOYER. Includes all members of a controlled group of
         corporations (as defined in Code Section 414(b)), all commonly
         controlled trades or businesses (as defined in Code Section 414(c)) or
         affiliated service groups (as defined in Code Section 414(m)) of which
         the adopting Employer is a part, and any other entity required to be
         aggregated with the Employer pursuant to regulations under Code Section
         414(o). For purposes of applying the provisions under this Plan, the
         Employer and any Related Employers are treated as a single Employer,
         unless specifically stated otherwise. See Section 11.8 for operating
         rules that apply when the Employer is a member of a Related Employer
         group.

22.165   REQUIRED AGGREGATION GROUP. Plans which must be aggregated for purposes
         of determining whether the Plan is a Top-Heavy Plan. See Section
         16.3(f).

22.166   REQUIRED BEGINNING DATE. The date by which minimum distributions must
         commence under the Plan. See Section 10.3(a).

22.167   REVERSE QNEC METHOD. A method for allocating QNECs under the Plan. See
         Section 2.3(e)(2).

22.168   ROLLOVER CONTRIBUTION ACCOUNT. The portion of the Participant's Account
         attributable to a Rollover Contribution from another qualified plan or
         IRA.

22.169   ROLLOVER CONTRIBUTION. A contribution made by an Employee to the Plan
         attributable to an Eligible Rollover Distribution from another
         qualified plan or IRA. See Section 8.8(a) for the definition of an
         Eligible Rollover Distribution.

22.170   RULE OF PARITY BREAK IN SERVICE. A Break in Service rule used to
         determine an Employee's Participation under the Plan. See Section
         1.6(a) for the effect of the Rule of Parity Break in Service on
         eligibility to participate under the Plan and see Section 4.6(c) for
         the application for the effect of the Rule of Parity Break in Service
         Rule on vesting.

22.171   SAFE HARBOR 401(K) PLAN. A 401(k) plan that satisfies the conditions
         under Section 17.6.

22.172   SAFE HARBOR CONTRIBUTION. A contribution authorized under Part 4E of
         the 401(k) Agreement that allows the Plan to qualify as a Safe Harbor
         401(k) Plan. A Safe Harbor Contribution may be a Safe Harbor Matching
         Contribution or a Safe Harbor Nonelective Contribution.

22.173   SAFE HARBOR MATCHING CONTRIBUTION ACCOUNT. The portion of a
         Participant's Account attributable to Safe Harbor Matching
         Contributions.

22.174   SAFE HARBOR MATCHING CONTRIBUTIONS. An Employer Matching Contribution
         that satisfies the requirements under Section 17.6(a)(1)(i).

22.175   SAFE HARBOR NONELECTIVE CONTRIBUTION ACCOUNT. The portion of a
         Participant's Account attributable to Safe Harbor Nonelective
         Contributions.

22.176   SAFE HARBOR NONELECTIVE CONTRIBUTIONS. An Employer Nonelective
         Contribution that satisfies the requirements under Section
         17.6(a)(1)(ii).

22.177   SALARY REDUCTION AGREEMENT. A written agreement between an Eligible
         Participant and the Employer, whereby the Eligible Participant elects
         to reduce his/her Included Compensation by a specific dollar amount or
         percentage and the Employer agrees to contribute such amount into the
         401(k) Plan. A Salary Reduction Agreement may require that an election
         be stated in specific percentage increments (not greater than 1%
         increments) or in specific dollar amount increments (not greater than
         dollar increments that could exceed 1% of Included Compensation).

         A Salary Reduction Agreement may not be effective prior to the later
         of: (a) the date the Employee becomes an Eligible Participant; (b) the
         date the Eligible Participant executes the Salary Reduction Agreement;
         or (c) the date the 401(k) plan is adopted or effective. A Salary
         Reduction Agreement is valid even though it is executed by an Employee
         before he/she actually has qualified as an Eligible Participant, so
         long as the Salary Reduction Agreement is not effective before the date
         the Employee is an Eligible Participant. A Salary Reduction Agreement
         may only apply to Included Compensation that becomes currently
         available to the Employee after the effective date of the Salary
         Reduction Agreement.

         A Salary Reduction Agreement (or other written procedures) must
         designate a uniform period during which an Employee may change or
         terminate his/her deferral election under the Salary Reduction
         Agreement. An Eligible Participant's right to change or terminate a
         Salary Reduction Agreement may not be available on a less frequent
         basis than once per Plan Year.

22.178   SECTION 401(k) DEFERRAL ACCOUNT. The portion of a Participant's Account
         attributable to Section 401(k) Deferrals.

22.179   SECTION 401(k) DEFERRALS. Amounts contributed to the 401(k) Plan at the
         election of the Participant, in lieu of cash compensation, which are
         made pursuant to a Salary Reduction Agreement or other deferral
         mechanism, and which are not includible in the gross income of the
         Employee pursuant to Code Section 402(e)(3). Section 401(k) Deferrals
         do not include any deferrals properly distributed as excess Annual
         Additions pursuant to Section 7.1(c)(2).

22.180   SELF-EMPLOYED INDIVIDUAL. An individual who has Earned Income (as
         defined in Section 22.58) for the taxable year from the trade or
         business for which the Plan is established, or an individual who would
         have had Earned Income but for the fact that the trade or business had
         no Net Profits for the taxable year.

22.181   SHAREHOLDER-EMPLOYEE. An Employee or officer of a subchapter S
         corporation who owns (or is considered as owning within the meaning of
         Code Section 318(a)(1)), on any day during the taxable year of such
         corporation, more than 5% of the outstanding stock of the corporation.

22.182   SHIFT-TO-PLAN-YEAR METHOD. The Shift-to-Plan-Year Method is a method
         for determining Eligibility Computation Periods, after an Employee's
         initial computation period. See Section 1.4(c)(1).

68
<PAGE>

22.183   SHORT PLAN YEAR. Any Plan Year that is less than 12 months long, either
         because of the amendment of the Plan Year, or because the Effective
         Date of a new Plan is less than 12 months prior to the end of the first
         Plan Year. See Section 11.7 for the operational rules that apply if the
         Plan has a Short Plan Year.

22.184   SOCIAL SECURITY RETIREMENT AGE. An Employee's retirement age as
         determined under Section 230 of the Social Security Retirement Act. See
         Section 2.5(d)(6).

22.185   STANDARDIZED AGREEMENT. An Agreement under this Prototype Plan that
         permits the adopting Employer to rely under certain circumstances on
         the Favorable IRS Letter issued to the Prototype Sponsor without the
         need for the Employer to obtain a determination letter.

22.186   STATED BENEFIT. The amount determined in accordance with the benefit
         formula selected in Part 4 of the target benefit plan Agreement,
         payable annually as a Straight Life Annuity commencing at Normal
         Retirement Age (or current age, if later). See Section 2.5(a).

22.187   STRAIGHT LIFE ANNUITY. An annuity payable in equal installments for the
         life of the Participant that terminates upon the Participant's death.

22.188   SUCCESSOR PLAN. A Successor Plan is any Defined Contribution Plan,
         other than an ESOP, SEP or SIMPLE-IRA plan, maintained by the Employer
         which prevents the Employer from making a distribution to Participants
         upon the termination of a 401(k) plan. See Section 18.2(b)(2).

22.189   TAXABLE WAGE BASE. The maximum amount of wages that are considered for
         Social Security purposes. The Taxable Wage Base is used to determine
         the Integration Level for purposes of applying the Permitted Disparity
         Method allocation formula under the profit sharing or 401(k) plan
         Agreement (see Section 2.2(b)(2)) or under the money purchase plan
         Agreement (see Section 2.4(c)) or for applying the Integrated Benefit
         Formulas under the target benefit plan Agreement (see Section
         2.5(d)(9)).

22.190   TESTING COMPENSATION. The compensation used for purposes of the ADP
         Test, the ACP Test and the Multiple Use Test. See Section 17.7(i).

22.191   THEORETICAL RESERVE. An amount used to determine the Employer
         Contribution under the target benefit plan Agreement. See Section
         2.5(b)(4).

22.192   THREE PERCENT METHOD. A method for applying the ADP Test or the ACP
         Test for a new 401(k) Plan. See Section 17.2(b) for a discussion of the
         ADP Test for new plans and Section 17.3(b) for a discussion of the ACP
         Test for new plans.

22.193   TOP-PAID GROUP. The top 20% of Employees ranked by Total Compensation
         for purposes of applying the Top-Paid Group Test. See Section
         22.99(b)(4).

22.194   TOP-PAID GROUP TEST. An optional test the Employer may apply when
         determining its Highly Compensated Employees. See Section 22.99(a)(2).

22.195   TOP-HEAVY PLAN. A Plan that satisfies the conditions under Section
         16.3(g). A Top-Heavy Plan must provide special accelerated vesting and
         minimum benefits to Non-Key Employees. See Section 16.2.

22.196   TOP-HEAVY RATIO. The ratio used to determine whether the Plan is a
         Top-Heavy Plan. See Section 16.3(h).

22.197   TOTAL COMPENSATION. Total Compensation is used to apply the Annual
         Additions Limitation under Section 7.1 and to determine the top-heavy
         minimum contribution under Section 16.2 (a). Total Compensation is
         either W-2 Wages, Withholding Wages or Code Section 415 Safe Harbor
         Compensation, as designated under Part 3 of the Agreement. For a
         Self-Employed Individual, each definition of Total Compensation means
         Earned Income. Except as otherwise provided under Sections 7.4(g)(4)
         and 16.3(i), each definition of Total Compensation (including Earned
         Income for Self-Employed Individuals) is increased to include Elective
         Deferrals (as defined in Section 22.61) and elective contributions to a
         cafeteria plan under Code Section 125 or to an eligible deferred
         compensation plan under Code Section 457. For years beginning on or
         after January 1, 2001, each definition of Total Compensation also is
         increased to include elective contributions that are not includible in
         an Employee's gross income as a qualified transportation fringe under
         Code Section 132(f)(4). The Employer may elect an earlier effective
         date under Appendix B-3.c. of the Agreement.

         Unless modified under the Agreement, Total Compensation does not
         include amounts paid to an individual as severance pay to the extent
         such amounts are paid after the common-law employment relationship
         between the individual and the Employer has terminated. The Employer
         may modify the definition of Total Compensation under Part 13, #51.b.
         or c. of the Agreement [Part 13, #69.b. or c. of the 401(k) Agreement].
         The Employer may elect under #51.b. or #69.b., as applicable, to modify
         the definition of Total Compensation to include imputed compensation of
         Disabled Employees as permitted under Section 7.4(g)(3) of this BPD.
         Additional modifications may be made under #51.c. or #69.c., as
         applicable. Any modification to the definition of Total Compensation
         must be consistent with the definition of compensation under Treas.
         Reg. Section 1.415-2(d).

         (a) W-2 WAGES. Wages within the meaning of Code Section 3401(a) and all
         other payments of compensation to an Employee by the Employer (in the
         course of the Employer's trade or business) for which the Employer is
         required to furnish the Employee a written statement under Code Section
         6041(d), 6051(a)(3) and 6052, determined without regard to any rules
         under Code Section 3401(a) that limit the remuneration included in
         wages based on the nature or location of the employment or the services
         performed.

         (b) WITHHOLDING WAGES. Wages within the meaning of Code Section 3401(a)
         for the purposes of income tax withholding at the source but determined
         without regard to any rules that limit the remuneration included in
         wages based on the nature or location of the employment or the services
         performed.

         (c) CODE Section 415 SAFE HARBOR COMPENSATION. A Participant's wages,
         salaries, fees for professional services and other amounts received for
         personal services actually rendered in the course of employment with
         the Employer (without regard to whether or not such amounts are paid in
         cash) to the extent that the amounts are includible in gross income.
         Such amounts include, but are not limited to, commissions, compensation
         for services on the basis of a percentage of profits, tips, bonuses,
         fringe benefits and reimbursements or other expense allowances under a
         nonaccountable plan (as described in Treas. Reg. Section 1.62-2(c)),
         and excluding the following:

            (1) Employer contributions to a plan of deferred compensation which
            are not includible in the Employee's gross income for the taxable
            year in which contributed, or Employer contributions (other than
            Elective Deferrals) under a SEP (as described in Code Section
            408(k)), or any distributions from a plan of deferred compensation.
            For this purpose, Employer contributions to a plan of deferred
            compensation do not include Elective Deferrals (as defined in
            Section 22.61), elective contributions to a cafeteria plan under
            Code Section 125 or a deferred compensation plan under Code Section
            457 and, for years beginning on or after January 1, 2001, qualified
            transportation fringes under Code Section 132(f)(4). The Employer
            may elect an earlier effective date for qualified transportation
            fringes under Appendix B-3.c. of the Agreement.

            (2) Amounts realized from the exercise of a non-qualified stock
            option, or when restricted stock (or property) held by the Employee
            either becomes freely transferable or is no longer subject to a
            substantial risk of forfeiture.

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

            (4) Other amounts which received special tax benefits, or
            contributions made by the Employer (other than Elective Deferrals)
            towards the purchase of an annuity contract described in Code
            Section 403(b) (whether or not the contributions are actually
            excludable from the gross income of the Employee).

22.198   TRANSFER ACCOUNT. The portion of a Participant's Account attributable
         to a direct transfer of assets or liabilities from another qualified
         retirement plan. See Section 3.3 for the rules regarding the acceptance
         of a transfer of assets under this Plan.

22.199   TRUST. The Trust is the separate funding vehicle under the Plan.

22.200   TRUSTEE. The Trustee is the person or persons (or any successor to such
         person or persons) named in the Trustee Declaration under the
         Agreement. The Trustee may be a Discretionary Trustee or a Directed
         Trustee. See Article 12 for the rights and duties of a Trustee under
         this Plan.

22.201   TWO-STEP FORMULA. A method of allocating certain Employer Contributions
         under the Permitted Disparity Method. See Section 2.2(b)(2)(i).

22.202   UNION EMPLOYEE. An Employee who is included in a unit of Employees
         covered by a collective bargaining agreement between the Employer and
         Employee representatives and whose retirement benefits are subject to
         good faith bargaining. For this purpose, an Employee will not be
         considered a Union Employee for a Plan Year if more than 2% of the
         Employees who are covered pursuant to the collective bargaining
         agreement are professionals as defined in section 1.410(b)-9 of the
         regulations. For this purpose, the term "Employee representatives" does
         not include any organization more than half of whose members are
         Employees who are owners, officers or executives of the Employer.

22.203   UNIT BENEFIT. A Nonintegrated Benefit Formula under Part 4 of the
         target benefit plan Agreement that provides for a Stated Benefit equal
         to a specified percentage of Average Compensation multiplied by the
         Participant's projected Years of Participation with the Employer. See
         Section 2.5(c)(1)(ii).

                                                                              69
<PAGE>

22.204   UNIT EXCESS BENEFIT. An Integrated Benefit Formula under Part 4 of the
         target benefit plan Agreement that provides for a Stated Benefit equal
         to a specified percentage of Average Compensation plus a specified
         percentage of Excess Compensation multiplied by the Participant's
         projected Years of Participation. See Section 2.5(c)(2)(ii).

22.205   UNIT OFFSET BENEFIT. An Integrated Benefit Formula under Part 4 of the
         target benefit plan Agreement that provides for a Stated Benefit equal
         to a specified percentage of Average Compensation offset by a specified
         percentage of Offset Compensation multiplied by the Participant's
         projected Years of Participation. See Section 2.5(c)(2)(iv).

22.206   VALUATION DATE. The date or dates selected under Part 12 of the
         Agreement upon which Plan assets are valued. If the Employer does not
         select a Valuation Date under Part 12, Plan assets will be valued as of
         the last day of each Plan Year. Notwithstanding any election under Part
         12 of the Agreement, the Trustee and Plan Administrator may agree to
         value the Trust on a more frequent basis, and/or to perform an interim
         valuation of the Trust. See Sections 12.6 and 13.2.

22.207   VESTING COMPUTATION PERIOD. The 12-consecutive month period used for
         measuring whether an Employee completes a Year of Service for vesting
         purposes. See Section 4.4.

22.208   W-2 WAGES. An optional definition of Total Compensation which the
         Employer may select under Part 3, #9.a. of the Agreement. See Section
         22.197(a) for the definition of W-2 Wages.

22.209   WITHHOLDING WAGES. An optional definition of Total Compensation which
         the Employer may select under Part 3, #9.b. of the Agreement. See
         Section 22.197(b) for the definition of Withholding Wages.

22.210   YEARS OF PARTICIPATION. Used to determine a Participant's Stated
         Benefit under the target benefit plan Agreement. See Section
         2.5(d)(10).

22.211   YEAR OF SERVICE. An Employee's Years of Service are used to apply the
         eligibility and vesting rules under the Plan. Unless elected otherwise
         under Part 7 of the Agreement, an Employee will earn a Year of Service
         for purposes of applying the eligibility rules if the Employee
         completes 1,000 Hours of Service with the Employer during an
         Eligibility Computation Period. (See Section 1.4(b).) Unless elected
         otherwise under Part 7 of the Agreement, an Employee will earn a Year
         of Service for purposes of applying the vesting rules if the Employee
         completes 1,000 Hours of Service with the Employer during a Vesting
         Computation Period. (See Section 4.5.)

70
<PAGE>

                        AMERICAN FUNDS DISTRIBUTORS, INC.
                           NONSTANDARDIZED 401(k) PLAN

By executing this 401(k) plan Adoption Agreement (the "Agreement") under the
American Funds Distributors, Inc. Prototype Plan, the Employer agrees to
establish or continue a 401(k) plan for its Employees. The 401(k) plan adopted
by the Employer consists of the Basic Plan Document #02 (the "BPD") and the
elections made under this Agreement (collectively referred to as the "Plan"). A
Related Employer may jointly co-sponsor the Plan by signing a Co-Sponsor
Adoption Page, which is attached to this Agreement. (See Section 22.164 of the
BPD for the definition of a Related Employer.) THIS PLAN IS EFFECTIVE AS OF THE
EFFECTIVE DATE IDENTIFIED ON THE SIGNATURE PAGE OF THIS AGREEMENT.

1.    EMPLOYER INFORMATION

      a.    NAME AND ADDRESS OF EMPLOYER EXECUTING THE SIGNATURE PAGE OF THIS
            AGREEMENT: Brightpoint, Inc. 501 Airtech Parkway Plainfield, Indiana
            46168

      b.    EMPLOYER IDENTIFICATION NUMBER (EIN) FOR THE EMPLOYER: 35-1778566

      c.    BUSINESS ENTITY OF EMPLOYER (optional):

            |X|   (1) C-Corporation
            |_|   (2) S-Corporation
            |_|   (3) Limited Liability Corporation
            |_|   (4) Sole Proprietorship
            |_|   (5) Partnership
            |_|   (6) Limited Liability Partnership
            |_|   (7) Government
            |_|   (8) Other _____

      d.    LAST DAY OF EMPLOYER'S TAXABLE YEAR (optional): December 31

      e.    DOES THE EMPLOYER HAVE ANY RELATED EMPLOYERS (as defined in Section
            22.164 of the BPD)?

            |X|   (1) Yes
            | |   (2) No

      f.    IF e. IS YES, LIST THE RELATED EMPLOYERS (optional):

            Brightpoint International, Ltd.,Brightpoint Global Access, Inc.,
            Brightpoint Latin America, Inc., Brightpoint North America, Inc.,
            Brightpoint Puerto Rico, Inc., Brightpoint De Colombia, Inc.,
            Wireless Fulfillment Services Holdings, Inc., Brightpoint North
            America L.P., Wireless Fulfillment Services LLC

            [NOTE: This Plan will cover Employees of a Related Employer only if
            such Related Employer executes a Co-Sponsor Adoption Page. Failure
            to cover the Employees of a Related Employer may result in a
            violation of the minimum coverage rules under Code Section 410(b).
            See Section 1.3 of the BPD.]

            [NOTE: All Related Employers MUST execute a Co-Sponsor Adoption
            Page. See Section 1.3 of the BPD.]

2.    PLAN INFORMATION

      a.    NAME OF PLAN: Brightpoint, Inc. 401(k) Plan

      b.    PLAN NUMBER (as identified on the Form 5500 series filing for the
            Plan): 001

      c.    TRUST IDENTIFICATION NUMBER (optional):

      d.    PLAN YEAR: [Check (1) or (2). Selection (3) may be selected in
            addition to (1) or (2) to identify a Short Plan Year.]

            |X|   (1) The calendar year.
            | |   (2) The 12-consecutive month period ending __________.
            | |   (3) The Plan has a Short Plan Year beginning ________
                      and ending ___________.

3.    TYPES OF CONTRIBUTIONS

      The following types of contributions are authorized under this Plan. The
      selections made below should correspond with the selections made under
      Parts 4A, 4B, 4C, 4D and 4E of this Agreement.

      |X|   a. SECTION 401(K) DEFERRALS (see Part 4A).

      |X|   b. EMPLOYER MATCHING CONTRIBUTIONS (see Part 4B).

      |X|   c. EMPLOYER NONELECTIVE CONTRIBUTIONS (see Part 4C).

                                       1
<PAGE>

      | |   d. EMPLOYEE AFTER-TAX CONTRIBUTIONS (see Part 4D).

      | |   e. SAFE HARBOR MATCHING CONTRIBUTIONS (see Part 4E, #27).

      | |   f. SAFE HARBOR NONELECTIVE CONTRIBUTIONS (see Part 4E, #28).

      | |   g. NONE. This Plan is a frozen Plan effective (see Section 2.1(d) of
               the BPD).

                         PART 1 - ELIGIBILITY CONDITIONS

                           (See Article 1 of the BPD)

4.    EXCLUDED EMPLOYEES. [Check a. or any combination of b. - f. for those
      contributions the Employer elects to make under Part 4 of this Agreement.
      See Section 1.2 of the BPD for rules regarding the determination of
      Excluded Employees for Employee After-Tax Contributions, QNECs, QMACs and
      Safe Harbor Contributions.]

<TABLE>
<CAPTION>
                (1)            (2)        (3)
           Section 401(k)   EMPLOYER    EMPLOYER
             DEFERRALS        MATCH    NONELECTIVE
<S>                         <C>        <C>
      a.       | |            | |          | |       No excluded categories of Employees.

      b.       |X|            |X|          |X|       Union Employees (see Section 22.202 of the BPD).

      c.       |X|            |X|          |X|       Nonresident Alien Employees (see Section 22.124 of the BPD).

      d.       |X|            |X|          |X|       Leased Employees (see Section 1.2(b) of the BPD).

      e.       | |            | |          | |       Highly Compensated Employees (see Section 22.99 of the BPD).

      f.       |X|            |X|          |X|       (Describe Excluded Employees): Employees of Brightpoint Puerto Rico, Inc. and
                                                     Employees of Brightpoint De Colombia, Inc.
</TABLE>

5.    MINIMUM AGE AND SERVICE CONDITIONS FOR BECOMING AN ELIGIBLE PARTICIPANT.
      [Check a. or check b. and/or any one of c. - e. for those contributions
      the Employer elects to make under Part 4 of this Agreement. Selection f.
      may be checked instead of or in addition to any selections under b. - e.
      See Section 1.4 of the BPD for the application of the minimum age and
      service conditions for purposes of Employee After - Tax Contributions,
      QNECs, QMACs and Safe Harbor Contributions. See Part 7 of this Agreement
      for special service crediting rules.]

<TABLE>
<CAPTION>
                (1)            (2)        (3)
           Section 401(k)   EMPLOYER    EMPLOYER
             DEFERRALS        MATCH    NONELECTIVE
<S>                         <C>        <C>

      a.       | |            | |         | |        None (conditions are met on Employment Commencement Date).

      b.       |X|            |X|         |X|        Age 18 (cannot exceed age 21).

      c.       | |            |X|         |X|        One Year of Service.

      d.       | |            | |         | |        __ consecutive months (not more than 12) during which the Employee completes at
                                                     least ____ Hours of Service (cannot exceed 1,000). If an Employee does not
                                                     satisfy this requirement in the first designated period of months following
                                                     his/her Employment Commencement Date, such Employee will be deemed to satisfy
                                                     this condition upon completing a Year of Service (as defined in Section 1.4(b)
                                                     of the BPD).

      e.       N/A            | |         | |        Two Years of Service. [Full and immediate vesting must be selected under Part 6
                                                     of this Agreement.]

      f.       |X|            | |         | |        (Describe eligibility conditions): 30 days of employment

                                                     [NOTE: Any conditions provided under f. must be described in a manner that
                                                     precludes Employer discretion and must satisfy the nondiscrimination
                                                     requirements of Section 1.401(a)(4) of the regulations.]
</TABLE>

                                        2
<PAGE>

| |6. DUAL ELIGIBILITY. Any Employee (other than an Excluded Employee) who is
      employed on the date designated under a. or b. below, as applicable, is
      deemed to be an Eligible Participant as of the later of the date
      identified under this #6 or the Effective Date of this Plan, without
      regard to any Entry Date selected under Part 2. See Section 1.4(d)(2) of
      the BPD. [NOTE: If this #6 is checked, also check a. or b. If this #6 is
      not checked, the provisions of Section 1.4(d)(1) of the BPD apply.]

      | |   a. The Effective Date of this Plan.

      | |   b. (Identify date)__________________________________________________

      [NOTE: Any date specified under b. may not cause the Plan to violate the
      provisions of Code Section 410(a). See Section 1.4 of the BPD.]

                     PART 2 - COMMENCEMENT OF PARTICIPATION

                          (See Section 1.5 of the BPD)

7.    ENTRY DATE UPON WHICH PARTICIPATION BEGINS AFTER COMPLETING MINIMUM AGE
      AND SERVICE CONDITIONS UNDER PART 1, #5 ABOVE. [Check one of a. - e. for
      those contributions the Employer elects to make under Part 4 of this
      Agreement. See Section 1.5 of the BPD for determining the Entry Date
      applicable to Employee After-Tax Contributions, QNECs, QMACs and Safe
      Harbor Contributions.]

<TABLE>
<CAPTION>
                   (1)          (2)        (3)
             Section 401(K)  EMPLOYER    EMPLOYER
               DEFERRALS       MATCH    NONELECTIVE
<S>          <C>             <C>        <C>            <C>
      a.           | |          | |         | |        The next following Entry Date (as defined in #8 below).

      b.           |X|          |X|         |X|        The Entry Date (as defined in #8 below) coinciding with or next following the
                                                       completion of the age and service conditions.

      c.           N/A          | |         | |        The nearest Entry Date (as defined in #8 below).

      d.           N/A          | |         | |        The preceding Entry Date (as defined in #8 below).

      e.           | |          | |         | |        The date the age and service conditions are satisfied. [Also check #8.e.
                                                       below for the same type of contribution(s) checked here.]
</TABLE>

8.    DEFINITION OF ENTRY DATE. [Check one of a. - e. for those contributions
      the Employer elects to make under Part 4 of this Agreement. Selection f.
      may be checked instead of or in addition to a. - e. See Section 1.5 of the
      BPD for determining the Entry Date applicable to Employee After-Tax
      Contributions, QNECs, QMACs and Safe Harbor Contributions.]

<TABLE>
<CAPTION>
                   (1)          (2)        (3)
             Section 401(K)  EMPLOYER    EMPLOYER
               DEFERRALS       MATCH    NONELECTIVE
<S>          <C>             <C>        <C>            <C>

         a.        | |          | |         | |        The first day of the Plan Year and the first day of 7th month of the Plan
                                                       Year.

         b.        | |          | |         | |        The first day of each quarter of the Plan Year.

         c.        |X|          |X|         |X|        The first day of each month of the Plan Year.

         d.        | |          | |         | |        The first day of the Plan Year. [If #7.a. or #7.b. above is checked for the
                                                       same type of contribution as checked here, see the restrictions in Section
                                                       1.5(b) of the BPD.]

         e.        | |          | |         | |        The date the conditions in Part 1, #5. above are satisfied. [This e. should
                                                       be checked for a particular type of contribution only if #7.e. above is also
                                                       checked for that type of contribution.]

         f.        | |          | |         | |        (Describe Entry Date)

                                                       [NOTE: Any Entry Date designated in f. must comply with the requirements of
                                                       Code Section 410(a)(4) and must satisfy the nondiscrimination requirements
                                                       underSection 1.401(a)(4) of the regulations. See Section 1.5(a) of the BPD.]
</TABLE>

                                       3
<PAGE>

                       PART 3 - COMPENSATION DEFINITIONS

                  (See Sections 22.102 and 22.197 of the BPD)

9.        DEFINITION OF TOTAL COMPENSATION: 9 p.44

         | | a. W-2 Wages.

         |X| b. Withholding Wages.

         | | c. Code Section 415 Safe Harbor Compensation.

         [NOTE: Each of the above definitions is increased for Elective
         Deferrals (as defined in Section 22.61 of the BPD), for pre-tax
         contributions to a cafeteria plan or a Code Section 457 plan, and for
         qualified transportation fringes under Code Section 132(f)(4). See
         Section 22.197 of the BPD.]

10.      DEFINITION OF INCLUDED COMPENSATION for allocation of contributions or
         forfeitures: [Check a. or b. for those contributions the Employer
         elects under Part 4 of this Agreement. If b. is selected for a
         particular contribution, also check any combination of c. through j.
         for that type of contribution. See Section 22.102 of the BPD for
         determining Included Compensation for Employee After-Tax Contributions,
         QNECs, QMACs and Safe Harbor Contributions.]

<TABLE>
<CAPTION>
                    (1)          (2)           (3)
              Section 401(K)   EMPLOYER      EMPLOYER
                 DEFERRALS      MATCH      NONELECTIVE
<S>           <C>              <C>         <C>              <C>
         a.         | |          | |           | |          Total Compensation, as defined in #9 above.

         b.         |X|          |X|           |X|          Total Compensation, as defined in #9 above, with the following
                                                            exclusions:

         c.         N/A          | |           | |          Elective Deferrals, pre-tax contributions to a cafeteria plan or a Code
                                                            Section 457 plan, and qualified transportation fringes under Code
                                                            Section 132(f)(4) are excluded. See Section 22.102 of the BPD.

         d.         |X|          |X|           |X|          Fringe benefits, expense reimbursements, deferred compensation, and
                                                            welfare benefits are excluded.

         e.         | |          | |           | |          Compensation above $__________ is excluded.

         f.         | |          | |           | |          Bonuses are excluded.

         g.         | |          | |           | |          Commissions are excluded.

         h.         | |          | |           | |          Overtime is excluded.

         i.         | |          | |           | |          Amounts paid for services performed for a Related Employer that does not
                                                            execute the Co-Sponsor Adoption Page under this Agreement are excluded.

         j.         |X|          |X|           |X|          (Describe modifications to Included Compensation): Income attributable
                                                            to the execrise of stock options and sevarance pay
</TABLE>

         [NOTE: Unless otherwise provided under j., any exclusions selected
         under f. through j. above do not apply to Nonhighly Compensated
         Employees in determining allocations under the Permitted Disparity
         Method under Part 4C, #21.b. of this Agreement or for purposes of
         applying the Safe Harbor 401(k) Plan provisions under Part 4E of this
         Agreement.]

| | 11. SPECIAL RULES.

         | |  a.  HIGHLY COMPENSATED EMPLOYEES ONLY. For all purposes under the
                  Plan, the modifications to Included Compensation elected in
                  #10.f. through #10.j. above will apply only to Highly
                  Compensated Employees.

         | |  b.  MEASUREMENT PERIOD (SEE THE OPERATING RULES UNDER SECTION
                  2.2(C)(3) OF THE BPD). Instead of the Plan Year, Included
                  Compensation is determined on the basis of the period elected
                  under (1) or (2) below.

                  | |   (1) The calendar year ending in the Plan Year.

                  | |   (2) The 12-month period ending on _____ which ends
                        during the Plan Year.

                  [NOTE: If this selection b. is checked, Included Compensation
                  will be determined on the basis of the period designated in
                  (1) or (2) for all contribution types. If this selection b. is
                  not checked, Included Compensation is based on the Plan Year.
                  See Part 4 for the ability to use partial year Included
                  Compensation.]

                                       4
<PAGE>

                  [PRACTITIONER TIP: If #11.b is checked, it is recommended that
                  the Limitation Year for purposes of applying the Annual
                  Additions Limitation under Code Section 415 correspond to the
                  period used to determine Included Compensation. This
                  modification to the Limitation Year may be made in Part 13,
                  #69.a. of this Agreement.]

                       PART 4A - SECTION 401(k) DEFERRALS

                         (See Section 2.3(a) of the BPD)

|X|         Check this selection and complete the applicable sections of this
            Part 4A to allow for Section 401(k) Deferrals under the Plan.

|X| 12.     SECTION 401(k) DEFERRAL LIMIT. 50 % of Included Compensation. [If
            this #12 is NOT checked, the Code Section 402(g) deferral limit
            described in Section 17.1 of the BPD and the Annual Additions
            Limitation under Article 7 of the BPD still apply.]

            |X|   a.    APPLICABLE PERIOD. The limitation selected under #12
                        applies with respect to Included Compensation earned
                        during:

                        | |   (1) the Plan Year.

                        | |   (2) the portion of the Plan Year in which the
                                  Employee is an Eligible Participant.

                        |X|   (3) each separate payroll period during which the
                                  Employee is an Eligible Participant.

                        [NOTE: If Part 3, #11.b. is checked, any period selected
                        under this a. will be determined as if the Plan Year
                        were the period designated under Part 3, #11.b. See
                        Section 2.2(c)(3) of the BPD.]

            | |   b.    LIMIT APPLICABLE ONLY TO HIGHLY COMPENSATED EMPLOYEES.
                        [If this b. is not checked, any limitation selected
                        under #12 applies to all Eligible Participants.]

                        | |   (1) The limitation selected under #12 applies only
                                  to Highly Compensated Employees.

                        | |   (2) The limitation selected under #12 applies only
                                  to Nonhighly Compensated Employees. Highly
                                  Compensated Employees may defer up to % of
                                  Included Compensation (as determined under a.
                                  above). [The percentage inserted in this (2)
                                  for Highly Compensated Employees must be lower
                                  than the percentage inserted in #12 for
                                  Nonhighly Compensated Employees.]

|X| 13.     MINIMUM DEFERRAL RATE: [If this #13 is not checked, no minimum
            deferral rate applies to Section 401(k) Deferrals under the Plan.]

      |X| a. 1 % of Included Compensation for a payroll period.

      | | b. $____ for a payroll period.

| | 14.     AUTOMATIC DEFERRAL ELECTION. (See Section 2.3(a)(2) of the BPD.) An
            Eligible Participant will automatically defer % of Included
            Compensation for each payroll period, unless the Eligible
            Participant makes a contrary Salary Reduction Agreement election on
            or after ____. This automatic deferral election will apply to:

            | |   a. all Eligible Participants.

            | |   b. only those Employees who become Eligible Participants on or
                  after the following date:
                   ____________________________________________________

| | 15.     EFFECTIVE DATE. If this Plan is being adopted as a new 401(k) plan
            or to add a 401(k) feature to an existing plan, Eligible
            Participants may begin making Section 401(k) Deferrals as of:

            ___________________________________________________________________

                                       5
<PAGE>

                    PART 4B - EMPLOYER MATCHING CONTRIBUTIONS

                    (See Sections 2.3(b) and (c) of the BPD)

|X|   CHECK THIS SELECTION AND COMPLETE THIS PART 4B TO ALLOW FOR EMPLOYER
      MATCHING CONTRIBUTIONS. Each formula allows for Employer Matching
      Contributions to be allocated to Section 401(k) Deferrals and/or Employee
      After-Tax Contributions (referred to as "applicable contributions"). If a
      matching formula applies to both types of contributions, such
      contributions are aggregated to determine the Employer Matching
      Contribution allocated under the formula. If any formula applies to
      Employee After-Tax Contributions, Part 4D must be completed. [NOTE: Do not
      check this selection if the only Employer Matching Contributions
      authorized under the Plan are Safe Harbor Matching Contributions. Instead,
      complete the applicable elections under Part 4E of this Agreement. If a
      "regular" Employer Matching Contribution will be made in addition to a
      Safe Harbor Matching Contribution, complete this Part 4B for the "regular"
      Employer Matching Contribution and Part 4E for the Safe Harbor Matching
      Contribution. To avoid ACP Testing with respect to any "regular" Employer
      Matching Contributions, such contributions may not be based on applicable
      contributions in excess of 6% of Included Compensation and any
      discretionary "regular" Employer Matching Contributions may not exceed 4%
      of Included Compensation.]

16.   EMPLOYER MATCHING CONTRIBUTION FORMULA(S): [See the operating rules under
      #17 below.]

<TABLE>
<CAPTION>
                    (1)              (2)
              Section 401(k)       EMPLOYEE
                DEFERRALS         AFTER-TAX
<S>           <C>                 <C>             <C>
      a.           | |               | |          FIXED MATCHING CONTRIBUTION. % of each Eligible Participant's
                                                  applicable contributions. The Employer Matching Contribution does not
                                                  apply to applicable contributions that exceed:

                                                  | |  (a) ___% of Included Compensation.

                                                  | |  (b) $____.

                                                  [NOTE: If neither (a) nor (b) is checked, all applicable contributions
                                                  are eligible for the Employer Matching Contribution under this
                                                  formula.]

      b.           |X|               | |          DISCRETIONARY MATCHING CONTRIBUTION. A uniform percentage, as
                                                  determined by the Employer, of each Eligible Participant's applicable
                                                  contributions.

                                                  |X|  (a) The Employer Matching Contribution allocated to any Eligible
                                                           Participant may not exceed 6 % of Included Compensation.

                                                  | |  (b) The Employer Matching Contribution will apply only to a
                                                           Participant's applicable contributions that do not exceed:

                                                           | | 1. __% of Included Compensation.

                                                           | | 2. $___.

                                                           | | 3. a dollar amount or percentage of Included Compensation
                                                                  that is uniformly determined by the Employer for all
                                                                  Eligible Participants.

                                                           [NOTE: If none of the selections 1. - 3. is checked, all
                                                           applicable contributions are eligible for the Employer
                                                           Matching Contribution under this formula.]
</TABLE>

                                        6
<PAGE>

      c.      | |      | |     TIERED MATCHING CONTRIBUTION. A uniform
                               percentage of each tier of each Eligible
                               Participant's applicable contributions,
                               determined as follows:

<TABLE>
<CAPTION>
                                        Tiers of contributions                Matching percentage
                                        ----------------------                -------------------
                                           (indicate $ or %)
<S>                                                                           <C>
                                        (a) First________                     (b) _____________

                                        (c) Next ________                     (d) _____________

                                        (e) Next ________                     (f) _____________

                                        (g) Next ________                     (h) _____________
</TABLE>

                               [NOTE: Fill in only percentages or dollar
                               amounts, but not both. If percentages are used,
                               each tier represents the amount of the
                               Participant's applicable contributions that
                               equals the specified percentage of the
                               Participant's Included Compensation.]

      d.      | |      | |     DISCRETIONARY TIERED MATCHING CONTRIBUTION. The
                               Employer will determine a matching percentage for
                               each tier of each Eligible Participant's
                               applicable contributions. Tiers are determined in
                               increments of:

<TABLE>
<CAPTION>
                                        Tiers of contributions
                                        ----------------------
                                           (indicate $ or %)
<S>                                     <C>
                                        (a) First________

                                        (b) Next ________

                                        (c) Next ________

                                        (d) Next ________
</TABLE>

                               [NOTE: Fill in only percentages or dollar
                               amounts, but not both. If percentages are used,
                               each tier represents the amount of the
                               Participant's applicable contributions that
                               equals the specified percentage of the
                               Participant's Included Compensation.]

      e.      | |      | |     YEAR OF SERVICE MATCHING CONTRIBUTION. A uniform
                               percentage of each Eligible Participant's
                               applicable contributions based on Years of
                               Service with the Employer, determined as follows:

<TABLE>
<CAPTION>
                                 Years of Service               Matching Percentage
                                 ----------------               -------------------
<S>                                                           <C>
                               (a) ______________             (b)  _________________%
                               (c) ______________             (d)  _________________%
                               (e) ______________             (f)  _________________%
</TABLE>

                               | | 1. In applying the Year of Service matching
                                      contribution formula, a Year of Service
                                      is: [If not checked, a Year of Service is
                                      1,000 Hours of Service during the Plan
                                      Year.]

                                      | | a. as defined for purposes of
                                             eligibility under Part 7.

                                      | | b. as defined for purposes of vesting
                                             under Part 7.

                               | | 2. Special limits on Employer Matching
                                      Contributions under the Year of Service
                                      formula:

                                      | | a. The Employer Matching Contribution
                                             allocated to any Eligible
                                             Participant may not exceed ____% of
                                             Included Compensation.

                                      | | b. The Employer Matching Contribution
                                             will apply only to a Participant's
                                             applicable contributions that do
                                             not exceed:

                                             | | (1) ____% of Included
                                                     Compensation.

                                             | | (2) $____.

                                       7
<PAGE>

      f.      | |      | |     NET PROFITS. Any Employer Matching Contributions
                               made in accordance with the elections under this
                               #16 are limited to Net Profits. [If this f. is
                               checked, also select (a) or (b) below.]

                               | | (a) DEFAULT DEFINITION OF NET PROFITS. For
                                       purposes of this selection e., Net
                                       Profits is defined in accordance with
                                       Section 2.2(a)(2) of the BPD.

                               | | (b) MODIFIED DEFINITION OF NET PROFITS. For
                                       purposes of this selection f., Net
                                       Profits is defined as follows: _________

                                       [NOTE: Any definition of Net Profits
                                       under this (b) must be described in a
                                       manner that precludes Employer discretion
                                       and must satisfy the nondiscrimination
                                       requirements of Section 1.401(a)(4) of
                                       the regulations and must apply uniformly
                                       to all Participants.]

17.   OPERATING RULES FOR APPLYING THE MATCHING CONTRIBUTION FORMULAS:

      a.    APPLICABLE CONTRIBUTIONS TAKEN INTO ACCOUNT: (See Section 2.3(b)(3)
            of the BPD.) The matching contribution formula(s) elected in #16.
            above (and any limitations on the amount of a Participant's
            applicable contributions considered under such formula(s)) are
            applied separately for each:

            |X| (1)  Plan Year.            | | (2) Plan Year quarter.

            | | (3)  calendar month.       | | (4) payroll period.

            [NOTE: If Part 3, #11.b. is checked, the period selected under this
            a. (to the extent such period refers to the Plan Year) will be
            determined as if the Plan Year were the period designated under Part
            3, #11.b. See Section 2.2(c)(3) of the BPD.]

      b.    SPECIAL RULE FOR PARTIAL PERIOD OF PARTICIPATION. If an Employee is
            an Eligible Participant for only part of the period designated in a.
            above, Included Compensation is taken into account for:

            | |   (1)   the entire period, including the portion of the period
                        during which the Employee is not an Eligible
                        Participant.

            | |   (2)   the portion of the period in which the Employee is an
                        Eligible Participant.

            |X|   (3)   the portion of the period during which the Employee's
                        election to make the applicable contributions is in
                        effect.

| |18. QUALIFIED MATCHING CONTRIBUTIONS (QMACS): [NOTE: Regardless of any
       elections under this #18, the Employer may make a QMAC to the Plan to
       correct a failed ADP or ACP Test, as authorized under Sections 17.2(d)(2)
       and 17.3(d)(2) of the BPD. Any QMAC allocated to correct the ADP or ACP
       Test which is not specifically authorized under this #18 will be
       allocated to all Eligible Participants who are Nonhighly Compensated
       Employees as a uniform percentage of Section 401(k) Deferrals made during
       the Plan Year. See Section 2.3(c) of the BPD.]

       | | a. All Employer Matching Contributions are designated as QMACs.

       | | b. Only Employer Matching Contributions described in selection(s)
              under #16 above are designated as QMACs.

       | | c. In addition to any Employer Matching Contribution provided under
              #16 above, the Employer may make a discretionary QMAC that is
              allocated equally as a percentage of Section 401(k) Deferrals made
              during the Plan Year. The Employer may allocate QMACs only on
              Section 401(k) Deferrals that do not exceed a specific dollar
              amount or a percentage of Included Compensation that is uniformly
              determined by the Employer. QMACs will be allocated to:

              | | (1) Eligible Participants who are Nonhighly Compensated
                      Employees.

              | | (2) all Eligible Participants.

19.   ALLOCATION CONDITIONS. An Eligible Participant must satisfy the following
      allocation conditions for an Employer Matching Contribution: [Check a. or
      b. or any combination of c. - f. Selection e. may not be checked if b. or
      d. is checked. Selection g. and/or h. may be checked in addition to b. -
      f.]

      |X|   a.    NONE.

      | |   b.    SAFE HARBOR ALLOCATION CONDITION. An Employee must be employed
                  by the Employer on the last day of the Plan Year OR must have
                  more than ______________ (not more than 500) Hours of Service
                  for the Plan Year.

                                       8
<PAGE>

      | |   c.    LAST DAY OF EMPLOYMENT CONDITION. An Employee must be employed
                  with the Employer on the last day of the Plan Year.

      | |   d.    HOURS OF SERVICE CONDITION. An Employee must be credited with
                  at least Hours of Service (may not exceed 1,000) during the
                  Plan Year.

      | |   e.    ELAPSED TIME METHOD. (See Section 2.6(d) of the BPD.)

                  | | (1) SAFE HARBOR ALLOCATION CONDITION. An Employee must
                          be employed by the Employer on the last day of the
                          Plan Year OR must have more than (not more than 91)
                          consecutive days of employment with the Employer
                          during the Plan Year.

                  | | (2) SERVICE CONDITION. An Employee must have more than
                          (not more than 182) consecutive days of employment
                          with the Employer during the Plan Year.

      | |   f.    DISTRIBUTION RESTRICTION. An Employee must not have taken a
                  distribution of the applicable contributions eligible for an
                  Employer Matching Contribution prior to the end of the period
                  for which the Employer Matching Contribution is being made (as
                  defined in #17.a. above). See Section 2.6(c) of the BPD.

      | |   g.    APPLICATION TO A SPECIFIED PERIOD. In applying the allocation
                  condition(s) designated under b. through e. above, the
                  allocation condition(s) will be based on the period designated
                  under #17.a. above. In applying an Hours of Service condition
                  under d. above, the following method will be used: [This g.
                  should be checked only if a period other than the Plan Year is
                  selected under #17.a. above. Selection (1) or (2) must be
                  selected only if d. above is also checked.]

                  | | (1) FRACTIONAL METHOD (see Section 2.6(e)(2)(i) of the
                          BPD).

                  | | (2) PERIOD-BY-PERIOD METHOD (see Section 2.6(e)(2)(ii) of
                          the BPD).

                  [PRACTITIONER NOTE: If this g. is not checked, any allocation
                  condition(s) selected under b. through e. above will apply
                  with respect to the Plan Year, regardless of the period
                  selected under #17.a. above. See Section 2.6(e) of the BPD for
                  procedural rules for applying allocation conditions for a
                  period other than the Plan Year.]

      | |   h.    The above allocation condition(s) will NOT apply if:

                  | | (1) the Participant dies during the Plan Year.

                  | | (2) the Participant is Disabled.

                  | | (3) the Participant, by the end of the Plan Year, has
                          reached:

                          | | (a) Normal Retirement Age.

                          | | (b) Early Retirement Age.

                  PART 4C - EMPLOYER NONELECTIVE CONTRIBUTIONS

                    (See Sections 2.3(d) and (e) of the BPD)

|X|    CHECK THIS SELECTION AND COMPLETE THIS PART 4C TO ALLOW FOR EMPLOYER
       NONELECTIVE CONTRIBUTIONS. [NOTE: Do not check this selection if the only
       Employer Nonelective Contributions authorized under the Plan are Safe
       Harbor Nonelective Contributions. Instead, complete the applicable
       elections under Part 4E of this Agreement.]

|X|20. EMPLOYER NONELECTIVE CONTRIBUTION (OTHER THAN QNECS):

       |X| a. DISCRETIONARY. Discretionary with the Employer.

       | | b. FIXED UNIFORM PERCENTAGE. % of each Eligible Participant's
              Included Compensation.

       | | c. UNIFORM DOLLAR AMOUNT.

              | | (1) A uniform discretionary dollar amount for each Eligible
                      Participant.

              | | (2) $___ for each Eligible Participant.

       | | d. DAVIS-BACON CONTRIBUTION FORMULA. (See Section 2.2(a)(1) of the
              BPD for rules regarding the application of the Davis-Bacon
              Contribution Formula.) The Employer will make a contribution for
              each Eligible Participant's Davis-Bacon Act Service based on the
              hourly contribution rate for the Participant's employment
              classification, as designated under Schedule A of this Agreement.
              The contributions under this formula will be allocated under the
              Pro Rata Allocation Formula under #21.a. below, but based on the
              amounts designated in Schedule A as attached to this Agreement.
              [If this d. is selected, #21.a. below also must be selected.]

                                       9
<PAGE>

                  | | (1) The contributions under the Davis-Bacon Contribution
                          Formula will offset the following contributions under
                          the Plan: [Check (a) and/or (b). If this (1) is not
                          checked, contributions under the Davis Bacon
                          Contribution Formula will NOT offset any other
                          Employer Contributions under the Plan.]

                          | | (a) Employer Nonelective Contributions

                          | | (b) Employer Matching Contributions

                  | | (2) The default provisions under Section 2.2(a)(1) are
                          modified as follows:__________________________________

                          [NOTE: Any modification to the default provisions
                          under (2) must satisfy the nondiscrimination
                          requirements under Section 1.401(a)(4) of the
                          regulations. Any modification under (2) will not allow
                          the offset of any contributions to any other Plan.]

         | |   e. NET PROFITS. Check this e. if the contribution selected above
                  is limited to Net Profits. [If this e. is checked, also select
                  (1) or (2) below.]

                  | | (1) DEFAULT DEFINITION OF NET PROFITS. For purposes of
                          this subsection e., Net Profits is defined in
                          accordance with Section 2.2(a)(2) of the BPD.

                  | | (2) MODIFIED DEFINITION OF NET PROFITS. For purposes of
                          this subsection e., Net Profits is defined as follows:
                          ____________________________________________________
                          [NOTE: Any definition of Net Profits under this (2)
                          must be described in a manner that precludes Employer
                          discretion, must satisfy the nondiscrimination
                          requirements of Section 1.401(a)(4) of the
                          regulations, and must apply uniformly to all
                          Participants.]

|X| 21.  ALLOCATION FORMULA FOR EMPLOYER NONELECTIVE CONTRIBUTIONS (OTHER THAN
         QNECS): (See Section 2.3(d) of the BPD.)

         |X|   a. PRO RATA ALLOCATION METHOD. The allocation for each Eligible
                  Participant is a uniform percentage of Included Compensation
                  (or a uniform dollar amount if #20.c. is selected above).

         | |   b. PERMITTED DISPARITY METHOD. The allocation for each Eligible
                  Participant is determined under the following formula:
                  [Selection #20.a. above must also be checked.]

                  | | (1) Two-Step Formula.

                  | | (2) Four-Step Formula.

         | |   c. UNIFORM POINTS ALLOCATION. The allocation for each Eligible
                  Participant is determined based on the Eligible Participant's
                  points. Each Eligible Participant's allocation shall bear the
                  same relationship to the Employer Contribution as his/her
                  total points bears to all points awarded. An Eligible
                  Participant will receive: [Check (1) and/or (2). Selection (3)
                  may be checked in addition to (1) and (2). Selection #20.a.
                  above also must be checked.]

                  | | (1) ____ points for each ____ year(s) of age (attained as
                          of the end of the Plan Year).

                  | | (2) ____ points for each ____ Year(s) of Service,
                          determined as follows: [Check (a) or (b). Selection
                          (c) may be checked in addition to (a) or (b).]

                          | | (a) In the same manner as determined for
                                  eligibility.

                          | | (b) In the same manner as determined for vesting.

                          | | (c) Points will not be provided with respect to
                                  Years of Service in excess of ______.

                  | | (3) ____ points for each $____ (not to exceed $200) of
                          Included Compensation.

         | |   d. ALLOCATION BASED ON SERVICE. The Employer Nonelective
                  Contribution will be allocated to each Eligible Participant
                  as: [Check (1) or (2). Also check (a), (b), and/or (c).
                  Selection (3) may be checked in addition to (1) or (2).]

                  | | (1) a uniform dollar amount

                  | | (2) a uniform percentage of Included Compensation

                          for the following periods of service:

                          | | (a) Each Hour of Service.

                          | | (b) Each week of employment.

                          | | (c) (Describe period)_______________________

                                       10
<PAGE>

                  | | (3) The contribution is subject to the following minimum
                          and/or maximum benefit limitations: __________

                  [PRACTITIONER NOTE: If #20.b. or #20.c. is checked, the
                  selection in (1) or (2) must conform to the selection made in
                  #20.b. or #20.c. Thus, if #20.b. is checked along with this
                  subsection d., the allocation must be a uniform percentage of
                  Included Compensation under (2). If #20.c. is checked along
                  with this subsection d. the allocation must be a uniform
                  dollar amount under (1).]

         | | e.   TOP-HEAVY MINIMUM CONTRIBUTION. In applying the Top-Heavy Plan
                  requirements under Article 16 of the BPD, the top-heavy
                  minimum contribution will be allocated to all Eligible
                  Participants, in accordance with Section 16.2(a) of the BPD.
                  [NOTE: If this e. is not checked, any top-heavy minimum
                  contribution will be allocated only to Non-Key Employees, in
                  accordance with Section 16.2(a) of the BPD.]

|X| 22.  QUALIFIED NONELECTIVE CONTRIBUTION (QNEC). The Employer may make a
         discretionary QNEC that is allocated under the following method. [NOTE:
         Regardless of any elections under this #22, the Employer may make a
         QNEC to the Plan to correct a failed ADP or ACP Test, as authorized
         under Sections 17.2(d)(2) and 17.3(d)(2) of the BPD. Any QNEC allocated
         to correct the ADP or ACP Test which is not specifically authorized
         under this #22 will be allocated as a uniform percentage of Included
         Compensation to all Eligible Participants who are Nonhighly Compensated
         Employees. See Section 2.3(e) of the BPD.]

         | | a.   PRO RATA ALLOCATION METHOD. (See Section 2.3(e)(1) of the
                  BPD.) The QNEC will be allocated as a uniform percentage of
                  Included Compensation to:

                  | | (1) all Eligible Participants who are Nonhighly
                          Compensated Employees.

                  | | (2) all Eligible Participants.

         |X| b.   BOTTOM-UP QNEC METHOD. The QNEC will be allocated to Eligible
                  Participants who are Nonhighly Compensated Employees in
                  reverse order of Included Compensation. (See Section 2.3(e)(2)
                  of the BPD.)

         | | c.   APPLICATION OF ALLOCATION CONDITIONS. If this c. is checked,
                  QNECs will be allocated only to Eligible Participants who have
                  satisfied the allocation conditions under #24 below. [If this
                  c. is not checked, QNECs will be allocated without regard to
                  the allocation conditions under #24 below.]

23.      OPERATING RULES FOR DETERMINING AMOUNT OF EMPLOYER NONELECTIVE
         CONTRIBUTIONS.

         a.       SPECIAL RULES REGARDING INCLUDED COMPENSATION.

                  (1)   APPLICABLE PERIOD FOR DETERMINING INCLUDED COMPENSATION.
                        In determining the amount of Employer Nonelective
                        Contributions to be allocated to an Eligible Participant
                        under this Part 4C, Included Compensation is determined
                        separately for each: [If #21.b. above is checked, the
                        Plan Year must be selected under (a) below.]

                        |X| (a)  Plan Year.         | |(b)   Plan Year quarter.

                        | | (c)  calendar month.    | |(d)   payroll period.

                        [NOTE: If Part 3, #11.b. is checked, the period selected
                        under this (1) (to the extent such period refers to the
                        Plan Year) will be determined as if the Plan Year were
                        the period designated under Part 3, #11.b. See Section
                        2.2(c)(3) of the BPD.]

         |X|      (2)   SPECIAL RULE FOR PARTIAL PERIOD OF PARTICIPATION. If an
                        Employee is an Eligible Participant for only part of the
                        period designated under (1) above, Included Compensation
                        is taken into account for the entire period, including
                        the portion of the period during which the Employee is
                        not an Eligible Participant. [If this selection (2) is
                        not checked, Included Compensation is taken into account
                        only for the portion of the period during which the
                        Employee is an Eligible Participant.]

         | |b.    SPECIAL RULES FOR APPLYING THE PERMITTED DISPARITY METHOD.
                  [Complete this b. only if #21.b. above is also checked.]

                  | |(1) APPLICATION OF FOUR-STEP FORMULA FOR TOP-HEAVY PLANS.
                         If this (1) is checked, the Four-Step Formula applies
                         instead of the Two-Step Formula for any Plan Year in
                         which the Plan is a Top-Heavy Plan. [This (1) may only
                         be checked if #21.b.(1) above is also checked.]

                  | |(2) EXCESS COMPENSATION UNDER THE PERMITTED DISPARITY
                         METHOD is the amount of Included Compensation that
                         exceeds: [If this selection (2) is not checked, Excess
                         Compensation under the Permitted Disparity Method is
                         the amount of Included Compensation that exceeds the
                         Taxable Wage Base.]

                         | | (a) _____% (may not exceed 100%) of the Taxable
                                 Wage Base.

                                 | | 1. The amount determined under (a) is not
                                        rounded.

                                       11
<PAGE>

                                  | | 2. The amount determined under (a) is
                                        rounded (but not above the Taxable Wage
                                        Base) to the next higher:

                                        | | a. $1.

                                        | | b. $100.

                                        | | c. $1,000.

                         | | (b) ____________________________ (may not exceed
                                 the Taxable Wage Base).

                         [NOTE: The maximum integration percentage of 5.7% must
                         be reduced to (i) 5.4% if Excess Compensation is based
                         on an amount that is GREATER than 80% but less than
                         100% of the Taxable Wage Base or (ii) 4.3% if Excess
                         Compensation is based on an amount that is greater than
                         20% but less than or equal to 80% of the Taxable Wage
                         Base. See Section 2.2(b)(2) of the BPD.]

24.      ALLOCATION CONDITIONS. An Eligible Participant must satisfy the
         following allocation conditions for an Employer Nonelective
         Contribution: [Check a. or b. or any combination of c. - e. Selection
         e. may not be checked if b. or d. is checked. Selection f. and/or g.
         may be checked in addition to b. - e.]

         | |   a. NONE.

         | |   b. SAFE HARBOR ALLOCATION CONDITION. An Employee must be employed
                  by the Employer on the last day of the Plan Year OR must have
                  more than ___ (not more than 500) Hours of Service for the
                  Plan Year.

         |X|   c. LAST DAY OF EMPLOYMENT CONDITION. An Employee must be employed
                  with the Employer on the last day of the Plan Year.

         |X|   d. HOURS OF SERVICE CONDITION. An Employee must be credited with
                  at least 1000 Hours of Service (may not exceed 1,000) during
                  the Plan Year.

         | |   e. ELAPSED TIME METHOD. (See Section 2.6(d) of the BPD.)

               | | (1) SAFE HARBOR ALLOCATION CONDITION. An Employee must be
                       employed by the Employer on the last day of the Plan
                       Year OR must have more than ___ (not more than 91)
                       consecutive days of employment with the Employer during
                       the Plan Year.

               | | (2) SERVICE CONDITION. An Employee must have more than ___
                       (not more than 182) consecutive days of employment with
                       the Employer during the Plan Year.

         | |   f. APPLICATION TO A SPECIFIED PERIOD. In applying the allocation
                  condition(s) designated under b. through e. above, the
                  allocation condition(s) will be based on the period designated
                  under #23.a.(1) above. In applying an Hours of Service
                  condition under d. above, the following method will be used:
                  [This f. should be checked only if a period other than the
                  Plan Year is selected under #23.a.(1) above. Selection (1) or
                  (2) must be selected only if d. above is also checked.]

                  | | (1) FRACTIONAL METHOD (see Section 2.6(e)(2)(i) of the
                          BPD).

                  | | (2) PERIOD-BY-PERIOD METHOD (see Section 2.6(e)(2)(ii) of
                          the BPD).

                  [PRACTITIONER NOTE: If this f. is not checked, any allocation
                  condition(s) selected under b. through e. above will apply
                  with respect to the Plan Year, regardless of the period
                  selected under #23.a.(1) above. See Section 2.6(e) of the BPD
                  for procedural rules for applying allocation conditions for a
                  period other than the Plan Year.]

         |X|   g. The above allocation condition(s) will NOT apply if:

                  |X| (1) the Participant dies during the Plan Year.

                  |X| (2) the Participant is Disabled.

                  |X| (3) the Participant, by the end of the Plan Year, has
                          reached:

                          |X| (a) Normal Retirement Age.

                          | | (b) Early Retirement Age.

                                       12
<PAGE>
                   PART 4D - EMPLOYEE AFTER-TAX CONTRIBUTIONS

                          (See Section 3.1 of the BPD)

| |      CHECK THIS SELECTION TO ALLOW FOR EMPLOYEE AFTER-TAX CONTRIBUTIONS. If
         Employee After-Tax Contributions will not be permitted under the Plan,
         do not check this selection and skip the remainder of this Part 4D.
         [NOTE: The eligibility conditions for making Employee After-Tax
         Contributions are listed in Part 1 of this Agreement under "Section
         401(k) Deferrals."]

| | 25.  MAXIMUM. ___% of Included Compensation for:

         | | a.   the entire Plan Year.

         | | b.   the portion of the Plan Year during which the Employee is
                  an Eligible Participant.

         | | c.   each separate payroll period during which the Employee is
                  an Eligible Participant.

         [NOTE: If this #25 is not checked, the only limit on Employee After-Tax
         Contributions is the Annual Additions Limitation under Article 7 of the
         BPD. If Part 3, #11.b. is checked, any period selected under this #25
         will be determined as if the Plan Year were the period designated under
         Part 3, #11.b. See Section 2.2(c)(3) of the BPD.]

| | 26.  MINIMUM. For any payroll period, no less than:

         | | a.   ___% of Included Compensation.

         | | b.   $___.

                   PART 4E - SAFE HARBOR 401(k) PLAN ELECTION

                          (See Section 17.6 of the BPD)

| |      CHECK THIS SELECTION AND COMPLETE THIS PART 4E IF THE PLAN IS DESIGNED
         TO BE A SAFE HARBOR 401(k) PLAN.

| | 27.  SAFE HARBOR MATCHING CONTRIBUTION: The Employer will make an
         Employer Matching Contribution with respect to an Eligible
         Participant's Section 401(k) Deferrals and/or Employee After-Tax
         Contributions ("applicable contributions") under the following formula:
         [Complete selection a. or b. In addition, complete selection c.
         Selection d. may be checked in addition to a. or b. and c.]

         | | a.   BASIC FORMULA: 100% of applicable contributions up to the
                  first 3% of Included Compensation, plus 50% of applicable
                  contributions up to the next 2% of Included Compensation.

         | | b.   ENHANCED FORMULA:

                  | | (1)  ___% (not less than 100%) of applicable
                           contributions up to ___% of Included Compensation
                           (not less than 4% and not more than 6%).

                  | | (2)  The sum of: [THE CONTRIBUTIONS UNDER THIS (2)
                           MUST NOT BE LESS THAN THE CONTRIBUTIONS THAT WOULD BE
                           CALCULATED UNDER A. AT EACH LEVEL OF APPLICABLE
                           CONTRIBUTIONS.]

                           | | (a)  ___% of applicable contributions up to
                                    the first (b) ___% of Included Compensation,
                                    plus

                           | | (c)  ___% of applicable contributions up to
                                    the next (d) ___% of Included Compensation.

                           [NOTE: The percentage in (c) may not be greater than
                           the percentage in (a). In addition, the sum of the
                           percentages in (b) and (d) may not exceed 6%.]

             c.   APPLICABLE CONTRIBUTIONS TAKEN INTO ACCOUNT: (See Section
                  17.6(a)(1)(i) of the BPD.) The Safe Harbor Matching
                  Contribution formula elected in a. or b. above (and any
                  limitations on the amount of a Participant's applicable
                  contributions considered under such formula(s)) are applied
                  separately for each:

                  | | (1)  Plan Year.       | | (2)  Plan Year quarter.

                  | | (3)  calendar month.  | | (4)  payroll period.

                  [NOTE: If Part 3, #11.b. is checked, any period selected under
                  this #25 will be determined as if the Plan Year were the
                  period designated under Part 3, #11.b. See Section 2.2(c)(3)
                  of the BPD.]

         | | d.   DEFINITION OF APPLICABLE CONTRIBUTIONS. Check this d. if
                  the Plan permits Employee After-Tax Contributions but the Safe
                  Harbor Matching Contribution formula selected under a. or b.
                  above does not apply to such Employee After-Tax Contributions.

                                       13
<PAGE>

| | 28.  SAFE HARBOR NONELECTIVE CONTRIBUTION: ___% (no less than 3%) of
         Included Compensation.

         | | a.   Check this selection if the Employer will make this Safe
                  Harbor Nonelective Contribution pursuant to a supplemental
                  notice as described in Section 17.6(a)(1)(ii) of the BPD. If
                  this a. is checked, the Safe Harbor Nonelective Contribution
                  will be required only for a Plan Year for which the
                  appropriate supplemental notice is provided. For any Plan Year
                  in which the supplemental notice is not provided, the Plan is
                  not a Safe Harbor 401(k) Plan.

         | | b.   Check this selection to provide the Employer with the
                  discretion to increase the above percentage to a higher
                  percentage.

         | | c.   Check this selection if the Safe Harbor Nonelective
                  Contribution will be made under another plan maintained by the
                  Employer and identify the plan:

                  ______________________________________________________________

         | | d.   Check this d. if the Safe Harbor Nonelective Contribution
                  offsets the allocation that would otherwise be made to the
                  Participant under Part 4C, #21 above. If the Permitted
                  Disparity Method is elected under Part 4C, #21.b., this offset
                  applies only to the second step of the Two-Step Formula or the
                  fourth step of the Four-Step Formula, as applicable.

| | 29.  SPECIAL RULE FOR PARTIAL PERIOD OF PARTICIPATION. If an Employee is
         an Eligible Participant for only part of a Plan Year, Included
         Compensation is taken into account for the entire Plan Year, including
         the portion of the Plan Year during which the Employee is not an
         Eligible Participant. [If this #29 is not checked, Included
         Compensation is taken into account only for the portion of the Plan
         Year in which the Employee is an Eligible Participant.]

30.      ELIGIBLE PARTICIPANT. For purposes of the Safe Harbor Contributions
         elected above, "Eligible Participant" means: [Check a., b. or c.
         Selection d. may be checked in addition to a., b. or c.]

         | | a.   All Eligible Participants (as determined for Section 401(k)
                  Deferrals).

         | | b.   All Nonhighly Compensated Employees who are Eligible
                  Participants (as determined for Section 401(k) Deferrals).

         | | c.   All Nonhighly Compensated Employees who are Eligible
                  Participants (as determined for Section 401(k) Deferrals) and
                  all Highly Compensated Employees who are Eligible Participants
                  (as determined for Section 401(k) Deferrals) but who are not
                  Key Employees.

         | | d.   Check this d. if the selection under a., b. or c., as
                  applicable, applies only to Employees who would be Eligible
                  Participants for any portion of the Plan Year if the
                  eligibility conditions selected for Section 401(k) Deferrals
                  in Part 1, #5 of this Agreement were one Year of Service and
                  age 21. (See Section 17.6(a)(1) of the BPD.)

                     PART 4F - SPECIAL 401(k) PLAN ELECTIONS

                           (See Article 17 of the BPD)

31.      ADP/ACP TESTING METHOD. In performing the ADP and ACP tests, the
         Employer will use the following method: (See Sections 17.2 and 17.3 of
         the BPD for an explanation of the ADP/ACP testing methods.)

         |X| a.   Prior Year Testing Method.

         | | b.   Current Year Testing Method.

         [PRACTITIONER NOTE: If this Plan is intended to be a Safe-Harbor 401(k)
         Plan under Part 4E above, the Current Year Testing Method MUST be
         elected under b. See Section 17.6 of the BPD.]

| | 32.  FIRST PLAN YEAR FOR SECTION 401(k) DEFERRALS. (See Section 17.2(b)
         of the BPD.) Check this selection if this Agreement covers the first
         Plan Year that the Plan permits Section 401(k) Deferrals. The ADP for
         the Nonhighly Compensated Employee Group for such first Plan Year is
         determined under the following method:

         | | a.   the Prior Year Testing Method, assuming a 3% deferral
                  percentage for the Nonhighly Compensated Employee Group.

         | | b.   the Current Year Testing Method using the actual deferral
                  percentages of the Nonhighly Compensated Employee Group.

| | 33.  FIRST PLAN YEAR FOR EMPLOYER MATCHING CONTRIBUTIONS OR EMPLOYEE
         AFTER-TAX CONTRIBUTIONS. (See Section 17.3(b) of the BPD.) Check this
         selection if this Agreement covers the first Plan Year that the Plan
         includes either an

                                       14
<PAGE>

         Employer Matching Contribution formula or permits Employee After-Tax
         Contributions. The ACP for the Nonhighly Compensated Employee Group for
         such first Plan Year is determined under the following method:

         | | a.   the Prior Year Testing Method, assuming a 3% contribution
                  percentage for the Nonhighly Compensated Employee Group.

         | | b.   the Current Year Testing Method using the actual
                  contribution percentages of the Nonhighly Compensated Employee
                  Group.

                            PART 5 - RETIREMENT AGES

                   (See Sections 22.57 and 22.126 of the BPD)

34.      NORMAL RETIREMENT AGE:

         |X| a.   Age 65 (not to exceed 65).

         | | b.   The later of (1) age ___ (not to exceed 65) or (2) the ___
                  (not to exceed 5th) anniversary of the date the Employee
                  commenced participation in the Plan.

         | | c.   ___ (may not be later than the maximum age permitted under
                  b.)

35.      EARLY RETIREMENT AGE: [Check a. or check b. and/or c.]

         |X| a.   Not applicable.

         | | b.   Age ___.

         | | c.   Completion of ___ Years of Service, determined as follows:

                  | | (1)  Same as for eligibility.

                  | | (2)  Same as for vesting.

                             PART 6 - VESTING RULES

                           (See Article 4 of the BPD)

-        COMPLETE THIS PART 6 ONLY IF THE EMPLOYER HAS ELECTED TO MAKE EMPLOYER
         MATCHING CONTRIBUTIONS UNDER PART 4B OR EMPLOYER NONELECTIVE
         CONTRIBUTIONS UNDER PART 4C. SECTION 401(k) DEFERRALS, EMPLOYEE
         AFTER-TAX CONTRIBUTIONS, QMACS, QNECS, SAFE HARBOR CONTRIBUTIONS, AND
         ROLLOVER CONTRIBUTIONS ARE ALWAYS 100% VESTED. (SEE SECTION 4.2 OF THE
         BPD FOR THE DEFINITIONS OF THE VARIOUS VESTING SCHEDULES.)

36.      NORMAL VESTING SCHEDULE: [Check one of a. - f. for those contributions
         the Employer elects to make under Part 4 of this Agreement.]

                 (1)        (2)
              EMPLOYER   EMPLOYER
                MATCH   NONELECTIVE

         a.      | |        | |     Full and immediate vesting.

         b.      | |        | |     7-year graded vesting schedule.

         c.      |X|        |X|     6-year graded vesting schedule.

         d.      | |        | |     5-year cliff vesting schedule.

         e.      | |        | |     3-year cliff vesting schedule.

         f.      | |        | |     Modified vesting schedule:

                                    (1)      _________% after 1 Year of Service

                                    (2)      _________% after 2 Years of Service

                                    (3)      _________% after 3 Years of Service

                                    (4)      _________% after 4 Years of Service

                                    (5)      _________% after 5 Years of Service

                                    (6)      _________% after 6 Years of
                                             Service, and

                                    (7)      100% after 7 Years of Service.

                                       15
<PAGE>

                                    [NOTE: The percentages selected under the
                                    modified vesting schedule must not be less
                                    than the percentages that would be required
                                    under the 7-year graded vesting schedule,
                                    unless 100% vesting occurs after no more
                                    than 5 Years of Service.]

37.      VESTING SCHEDULE WHEN PLAN IS TOP-HEAVY: [Check one of a. - d. for
         those contributions the Employer elects to make under Part 4 of this
         Agreement.]

                 (1)        (2)
              EMPLOYER   EMPLOYER
                MATCH   NONELECTIVE

         a.      | |        | |     Full and immediate vesting.

         b.      |X|        |X|     6-year graded vesting schedule.

         c.      | |        | |     3-year cliff vesting schedule.

         d.      | |        | |     Modified vesting schedule:

                                    (1)      _________% after 1 Year of Service

                                    (2)      _________% after 2 Years of Service

                                    (3)      _________% after 3 Years of Service

                                    (4)      _________% after 4 Years of Service

                                    (5)      _________% after 5 Years of
                                             Service, and

                                    (6)      100% after 6 Years of Service.

                                    [NOTE: The percentages selected under the
                                    modified vesting schedule must not be less
                                    than the percentages that would be required
                                    under the 6-year graded vesting schedule,
                                    unless 100% vesting occurs after no more
                                    than 3 Years of Service.]

| | 38.  SERVICE EXCLUDED UNDER THE ABOVE VESTING SCHEDULE(S):

         | | a.   Service before the original Effective Date of this Plan.
                  (See Section 4.5(b)(1) of the BPD for rules that require
                  service under a Predecessor Plan to be counted.)

         | | b.   Years of Service completed before the Employee's birthday
                  (cannot exceed the 18th birthday).

|X| 39.  SPECIAL 100% VESTING. An Employee's vesting percentage increases to
         100% if, while employed with the Employer, the Employee:

         |X| a.   dies.

         |X| b.   becomes Disabled (as defined in Section 22.53 of the BPD).

         | | c.   reaches Early Retirement Age (as defined in Part 5, #35
                  above).

| | 40.  SPECIAL VESTING PROVISIONS: ___________________________________________

         [NOTE: Any special vesting provision designated in #40 must satisfy the
         requirements of Code Section 411(a) and must satisfy the
         nondiscrimination requirements under Section 1.401(a)(4) of the
         regulations.]

                    PART 7 - SPECIAL SERVICE CREDITING RULES

                           (See Article 6 of the BPD)

IF NO MINIMUM SERVICE REQUIREMENT APPLIES UNDER PART 1, #5 OF THIS AGREEMENT AND
ALL CONTRIBUTIONS ARE 100% VESTED UNDER PART 6, SKIP THIS PART 7.

-        YEAR OF SERVICE - ELIGIBILITY. 1,000 Hours of Service during an
         Eligibility Computation Period. Hours of Service are calculated using
         the Actual Hours Crediting Method. [To modify, complete #41 below.]

-        ELIGIBILITY COMPUTATION PERIOD. If one Year of Service is required for
         eligibility, the Shift-to-Plan-Year Method is used. If two Years of
         Service are required for eligibility, the Anniversary Year Method is
         used. [To modify, complete #42 below.]

-        YEAR OF SERVICE - VESTING. 1,000 Hours of Service during a Vesting
         Computation Period. Hours of Service are calculated using the Actual
         Hours Crediting Method. [To modify, complete #43 below.]

-        VESTING COMPUTATION PERIOD. The Plan Year. [To modify, complete #44
         below.]

                                       16
<PAGE>

-        BREAK IN SERVICE RULES. The Rule of Parity Break in Service rule
         applies for both eligibility and vesting but the one-year holdout Break
         in Service rule is NOT used for eligibility or vesting. [To modify,
         complete #45 below.]

|X| 41.  ALTERNATIVE DEFINITION OF YEAR OF SERVICE FOR ELIGIBILITY.

         | | a.   A Year of Service is Hours of Service (may not exceed
                  1,000) during an Eligibility Computation Period.

         | | b.   Use the Equivalency Method (as defined in Section 6.5(a) of
                  the BPD) to count Hours of Service. If this b. is checked,
                  each Employee will be credited with 190 Hours of Service for
                  each calendar month for which the Employee completes at least
                  one Hour of Service, unless a different Equivalency Method is
                  selected under #46 below. The Equivalency Method applies to:

                  | | (1)  All Employees.

                  | | (2)  Employees who are not paid on an hourly basis.
                           For hourly Employees, the Actual Hours Method will be
                           used.

         |X| c.   Use the Elapsed Time Method instead of counting Hours of
                  Service. (See Section 6.5(b) of the BPD.)

| | 42.  ALTERNATIVE METHOD FOR DETERMINING ELIGIBILITY COMPUTATION PERIODS.
         (See Section 1.4(c) of the BPD.)

         | | a.   ONE YEAR OF SERVICE ELIGIBILITY. Eligibility Computation
                  Periods are determined using the Anniversary Year Method
                  instead of the Shift-to-Plan-Year Method.

         | | b.   TWO YEARS OF SERVICE ELIGIBILITY. Eligibility Computation
                  Periods are determined using the Shift-to-Plan-Year Method
                  instead of the Anniversary Year Method.

|X| 43.  ALTERNATIVE DEFINITION OF YEAR OF SERVICE FOR VESTING.

         | | a.   A Year of Service is ___ Hours of Service (may not exceed
                  1,000) during a Vesting Computation Period.

         |X| b.   Use the Equivalency Method (as defined in Section 6.5(a) of
                  the BPD) to count Hours of Service. If this b. is checked,
                  each Employee will be credited with 190 Hours of Service for
                  each calendar month for which the Employee completes at least
                  one Hour of Service, unless a different Equivalency Method is
                  selected under #46 below. The Equivalency Method applies to:

                  |X| (1)  All Employees.

                  | | (2)  Employees who are not paid on an hourly basis.
                           For hourly Employees, the Actual Hours Method will be
                           used.

         | | c.   Use the Elapsed Time Method instead of counting Hours of
                  Service. (See Section 6.5(b) of the BPD.)

| | 44.  ALTERNATIVE METHOD FOR DETERMINING VESTING COMPUTATION PERIODS.
         Instead of Plan Years, use:

         | | a.   Anniversary Years. (See Section 4.4 of the BPD.)

         | | b.   (Describe Vesting Computation Period):

                  [PRACTITIONER NOTE: Any Vesting Computation Period described
                  in b. must be a 12-consecutive month period and must apply
                  uniformly to all Participants.]

| | 45.  BREAK IN SERVICE RULES.

         | | a.   The RULE OF PARITY BREAK IN SERVICE RULE does not apply for
                  purposes of determining eligibility or vesting under the Plan.
                  [If this selection a. is not checked, the Rule of Parity Break
                  in Service Rule applies for purposes of eligibility and
                  vesting. (See Sections 1.6 and 4.6 of the BPD.)]

         | | b.   ONE-YEAR HOLDOUT BREAK IN SERVICE RULE.

                  | | (1)  Applies to determine eligibility for: [Check one
                           or both.]

                           | | (a)  Employer Contributions (other than
                                    Section 401(k) Deferrals).

                           | | (b)  Section 401(k) Deferrals. (See Section
                                    1.6(c) of the BPD.)

                  | | (2)  Applies to determine vesting. (See Section 4.6(a)
                           of the BPD.)

| | 46.  SPECIAL RULES FOR APPLYING EQUIVALENCY METHOD. [This #46 may only
         be checked if #41.b. and/or #43.b. is checked above.]

                                       17
<PAGE>

         | | a.   ALTERNATIVE METHOD. Instead of applying the Equivalency
                  Method on the basis of months worked, the following method
                  will apply. (See Section 6.5(a) of the BPD.)

                  | | (1)  DAILY METHOD. Each Employee will be credited with
                           10 Hours of Service for each day worked.

                  | | (2)  WEEKLY METHOD. Each Employee will be credited
                           with 45 Hours of Service for each week worked.

                  | | (3)  SEMI-MONTHLY METHOD. Each Employee will be
                           credited with 95 Hours of Service for each
                           semi-monthly payroll period worked.

         | | b.   APPLICATION OF SPECIAL RULES. The alternative method
                  elected in a. applies for purposes of: [Check (1) and/or (2).]

                  | | (1)  Eligibility. [Check this (1) only if #41.b. is
                           checked above.]

                  | | (2)  Vesting. [Check this (2) only if #43.b. is
                           checked above.]

                       PART 8 - ALLOCATION OF FORFEITURES

                           (See Article 5 of the BPD)

| |      CHECK THIS SELECTION IF ALL CONTRIBUTIONS UNDER THE PLAN ARE 100%
         VESTED AND SKIP THIS PART 8. (SEE SECTION 5.5 OF THE BPD FOR THE
         DEFAULT FORFEITURE RULES IF NO FORFEITURE ALLOCATION METHOD IS SELECTED
         UNDER THIS PART 8.)

47.      TIMING OF FORFEITURE ALLOCATIONS:

                 (1)        (2)
              EMPLOYER   EMPLOYER
                MATCH   NONELECTIVE

         a.      |X|        |X|     In the same Plan Year in which the
                                    forfeitures occur.

         b.      | |        | |     In the Plan Year following the Plan Year in
                                    which the forfeitures occur.

48.      METHOD OF ALLOCATING FORFEITURES: (See the operating rules in Section
         5.5 of the BPD.)

                 (1)        (2)
              EMPLOYER   EMPLOYER
                MATCH   NONELECTIVE

         a.      | |        | |     Reallocate as additional Employer
                                    Nonelective Contributions using the
                                    allocation method specified in Part 4C, #21
                                    of this Agreement. If no allocation method
                                    is specified, use the Pro Rata Allocation
                                    Method under Part 4C, #21.a. of this
                                    Agreement.

         b.      | |        | |     Reallocate as additional Employer Matching
                                    Contributions using the discretionary
                                    allocation method in Part 4B, #16.b. of this
                                    Agreement.

         c.      |X|        |X|     Reduce the: [Check one or both.]

                                    |X| (a)  Employer Matching Contributions

                                    |X| (b)  Employer Nonelective Contributions

                                    the Employer would otherwise make for the
                                    Plan Year in which the forfeitures are
                                    allocated. [NOTE: If both (a) and (b) are
                                    checked, the Employer may adjust its
                                    contribution deposits in any manner,
                                    provided the total Employer Matching
                                    Contributions and Employer Nonelective
                                    Contributions (as applicable) properly take
                                    into account the forfeitures used to reduce
                                    such contributions for that Plan Year.]

|X| 49.  PAYMENT OF PLAN EXPENSES. Forfeitures are first used to pay Plan
         expenses for the Plan Year in which the forfeitures are to be
         allocated. (See Section 5.5(c) of the BPD.) Any remaining forfeitures
         are allocated as provided in #48 above.

|X| 50.  MODIFICATION OF CASH-OUT RULES. The Cash-Out Distribution rules are
         modified in accordance with Sections 5.3(a)(1)(i)(C) and
         5.3(a)(1)(ii)(C) of the BPD to allow for an immediate forfeiture,
         regardless of any additional allocations during the Plan Year.

                                       18
<PAGE>

             PART 9 - DISTRIBUTIONS AFTER TERMINATION OF EMPLOYMENT

                          (See Section 8.3 of the BPD)

-        THE ELECTIONS IN THIS PART 9 ARE SUBJECT TO THE OPERATING RULES IN
         ARTICLES 8 AND 9 OF THE BPD.

51.      VESTED ACCOUNT BALANCES IN EXCESS OF $5,000. Distribution is first
         available as soon as administratively feasible following:

         |X| a.   the Participant's employment termination date.

         | | b.   the end of the Plan Year that contains the Participant's
                  employment termination date.

         | | c.   the first Valuation Date following the Participant's
                  termination of employment.

         | | d.   the Participant's Normal Retirement Age (or Early
                  Retirement Age, if applicable) or, if later, the Participant's
                  employment termination date.

         | | e.   (Describe distribution event)

                  [PRACTITIONER NOTE: Any distribution event described in e.
                  will apply uniformly to all Participants under the Plan.]

52.      VESTED ACCOUNT BALANCES OF $5,000 OR LESS. Distribution will be made in
         a LUMP SUM as soon as administratively feasible following:

         |X| a.   the Participant's employment termination date.

         | | b.   the end of the Plan Year that contains the Participant's
                  employment termination date.

         | | c.   the first Valuation Date following the Participant's
                  termination of employment.

         | | d.   (Describe distribution event):

                  [PRACTITIONER NOTE: Any distribution event described in d.
                  will apply uniformly to all Participants under the Plan.]

|X| 53.  DISABLED PARTICIPANT. A Disabled Participant (as defined in Section
         22.53 of the BPD) may request a distribution (if earlier than otherwise
         permitted under #51 or #52 (as applicable)) as soon as administratively
         feasible following:

         |X| a.   the date the Participant becomes Disabled.

         | | b.   the end of the Plan Year in which the Participant becomes
                  Disabled.

         | | c.   (Describe distribution event):

                  [PRACTITIONER NOTE: Any distribution event described in c.
                  will apply uniformly to all Participants under the Plan.]

| | 54.  HARDSHIP WITHDRAWALS FOLLOWING TERMINATION OF EMPLOYMENT. A
         terminated Participant may request a Hardship withdrawal (as defined in
         Section 8.6 of the BPD) before the date selected in #51 or #52 above,
         as applicable.

| | 55.  SPECIAL OPERATING RULES.

         | | a.   MODIFICATION OF PARTICIPANT CONSENT REQUIREMENT. A
                  Participant must consent to a distribution from the Plan, even
                  if the Participant's vested Account Balance does not exceed
                  $5,000. See Section 8.3(b) of the BPD. [NOTE: If this a. is
                  not checked, the involuntary distribution rules under Section
                  8.3(b) of the BPD apply.]

         | | b.   DISTRIBUTION UPON ATTAINMENT OF NORMAL RETIREMENT AGE (OR
                  AGE 62, IF LATER). A distribution from the Plan will be made
                  without a Participant's consent if such Participant has
                  terminated employment and has attained Normal Retirement Age
                  (or age 62, if later). See Section 8.7 of the BPD.

                                       19
<PAGE>

                       PART 10 - IN-SERVICE DISTRIBUTIONS

                          (See Section 8.5 of the BPD)

-        THE ELECTIONS IN THIS PART 10 ARE SUBJECT TO THE OPERATING RULES IN
         ARTICLES 8 AND 9 OF THE BPD.

56.      PERMITTED IN-SERVICE DISTRIBUTION EVENTS: [Elections under the Section
         401(k) Deferrals column also apply to any QNECs, QMACs, and Safe Harbor
         Contributions unless otherwise specified in d. below.]

                 (1)         (2)         (3)
           Section 401(k)  EMPLOYER   EMPLOYER
             DEFERRALS      MATCH    NONELECTIVE

         a.      | |         | |         | | In-service distributions are not
                                             available.

         b.      | |         | |         | | After age ___. [If earlier than age
                                             59 1/2 age is deemed to be age 59
                                             1/2 for Section 401(k) Deferrals if
                                             the selection is checked under that
                                             column.]

         c.      |X|         | |         | | A safe harbor Hardship described in
                                             Section 8.6(a) of the BPD. [Note:
                                             Not applicable to QNECs, QMACs and
                                             Safe Harbor Contributions.]

         d.      N/A         | |         | | A Hardship described in Section 8.6
                                             (b) of the BPD.

         e.      N/A         | |         | | After the Participant has
                                             participated in the Plan for at
                                             least ___ years (cannot be less
                                             than 5 years).

         f.      N/A         | |         | | At any time with respect to the
                                             portion of the vested Account
                                             Balance derived from contributions
                                             accumulated in the Plan for at
                                             least 2 years.

         g.      | |         | |         | | Upon a Participant becoming
                                             Disabled (as defined in Section
                                             22.53).

         h.      | |         | |         | | Attainment of Normal Retirement
                                             Age. [If earlier than age 59 1/2,
                                             age is deemed to be 59 1/2 for
                                             Section 401(k) Deferrals if the
                                             selection is checked under that
                                             column.]

         i.      N/A         | |         | | Attainment of Early Retirement Age.

57.      LIMITATIONS THAT APPLY TO IN-SERVICE DISTRIBUTIONS: 57 p.2020

         | | a.   Available only if the Account which is subject to
                  withdrawal is 100% vested. (See Section 4.8 of the BPD for
                  special vesting rules if NOT checked.)

         | | b.   No more than in-service distribution(s) in a Plan Year.

         | | c.   The minimum amount of any in-service distribution will be
                  $__________ (may not exceed $1,000).

         | | d.   (Describe limitations on in-service distributions) ___________

                  [PRACTITIONER NOTE: Any limitations described in d. will apply
                  uniformly to all Participants under the Plan.]

                                       20
<PAGE>

                         PART 11 - DISTRIBUTION OPTIONS

                          (See Section 8.1 of the BPD)

58.      OPTIONAL FORMS OF PAYMENT AVAILABLE UPON TERMINATION OF EMPLOYMENT:

         |X| a.   Lump sum distribution of entire vested Account Balance.

         | | b.   Single sum distribution of a portion of vested Account
                  Balance.

         | | c.   Installments for a specified term.

         | | d.   Installments for required minimum distributions only.

         | | e.   Annuity payments (see Section 8.1 of the BPD).

         | | f.   (Describe optional forms or limitations on available forms)

                  [PRACTITIONER NOTE: Unless specified otherwise in f., a
                  Participant may receive a distribution in any combination of
                  the forms of payment selected in a. - f. Any optional forms or
                  limitations described in f. will apply uniformly to all
                  Participants under the Plan.]

59.      APPLICATION OF THE QUALIFIED JOINT AND SURVIVOR ANNUITY (QJSA) AND
         QUALIFIED PRERETIREMENT SURVIVOR ANNUITY (QPSA) PROVISIONS: (See
         Article 9 of the BPD.)

         |X| a.   DO NOT APPLY. [NOTE: The QJSA and QPSA provisions
                  automatically apply to any assets of the Plan that were
                  received as a transfer from another plan that was subject to
                  the QJSA and QPSA rules. If this a. is checked, the QJSA and
                  QPSA rules generally will apply only with respect to
                  transferred assets or if distribution is made in the form of
                  life annuity. See Section 9.1(b) of the BPD.]

         | | b.   APPLY, with the following modifications: [Check this b. to
                  have all assets under the Plan be subject to the QJSA and QPSA
                  requirements. See Section 9.1(a) of the BPD.]

                  | | (1)  NO MODIFICATIONS.

                  | | (2)  MODIFIED QJSA BENEFIT. Instead of a 50% survivor
                           benefit, the normal form of the QJSA provides the
                           following survivor benefit to the spouse:

                           | | (a)  100%.

                           | | (b)  75%.

                           | | (c)  66 2/3%.

                  | | (3)  MODIFIED QPSA BENEFIT. Instead of a 50% QPSA
                           benefit, the QPSA benefit is 100% of the
                           Participant's vested Account Balance.

         | | c.   ONE-YEAR MARRIAGE RULE. The one-year marriage rule under
                  Sections 8.4(c)(4) and 9.3 of the BPD applies. Under this
                  rule, a Participant's spouse will not be treated as a
                  surviving spouse unless the Participant and spouse were
                  married for at least one year at the time of the Participant's
                  death.

                                       21
<PAGE>

                       PART 12 - ADMINISTRATIVE ELECTIONS

-        USE THIS PART 12 TO IDENTIFY ADMINISTRATIVE ELECTIONS AUTHORIZED BY THE
         BPD. THESE ELECTIONS MAY BE CHANGED WITHOUT REEXECUTING THIS AGREEMENT
         BY SUBSTITUTING A REPLACEMENT OF THIS PAGE WITH NEW ELECTIONS. TO THE
         EXTENT THIS PART 12 IS NOT COMPLETED, THE DEFAULT PROVISIONS IN THE BPD
         APPLY.

60.      Are PARTICIPANT LOANS permitted? (See Article 14 of the BPD.)

         |X| a.   No

         | | b.   Yes

                  | | (1)  Use the default loan procedures under Article 14
                           of the BPD.

                  | | (2)  Use a separate written loan policy to modify the
                           default loan procedures under Article 14 of the BPD.

61.      Are Participants permitted to DIRECT INVESTMENTS? (See Section 13.5(c)
         of the BPD.)

         | | a.   No

         |X| b.   Yes

                  |X| (1)  Specify Accounts: Funds are participant directed.
                           However, no transfers or contributions into the
                           company stock fund will be allowed. Participants may
                           only make transfers out of the stock fund.

                  |X| (2)  Check this selection if the Plan is intended to
                           comply with ERISA Section 404(C). (See Section
                           13.5(c)(2) of the BPD.)

62.      Is any portion of the Plan DAILY VALUED? (See Section 13.2(b) of the
         BPD.)

         | | a.   No

         |X| b.   Yes. Specify Accounts and/or investment options: All funds.

63.      Is any portion of the Plan VALUED PERIODICALLY (other than daily)? (See
         Section 13.2(a) of the BPD.)

         |X| a.   No

         | | b.   Yes

                  | | (1)  Specify Accounts and/or investment options:

                  | | (2)  Specify valuation date(s):

                  | | (3)  The following special allocation rules apply: [If
                           this (3) is not checked, the Balance Forward Method
                           under Section 13.4(a) of the BPD applies.]

                           | | (a)  Weighted average method. (See Section
                                    13.4(a)(2)(i) of the BPD.)

                           | | (b)  Adjusted percentage method, taking into
                                    account % of contributions made during the
                                    valuation period. (See Section
                                    13.4(a)(2)(ii) of the BPD.)

                           | | (c)  (Describe allocation rules)

                           [PRACTITIONER NOTE: Any allocation rules described in
                           (c) must be in accordance with a definite
                           predetermined formula that is not based on
                           compensation, that satisfies the nondiscrimination
                           requirements of Section 1.401(a)(4) of the
                           regulations, and that is applied uniformly to all
                           Participants.]

64.      Does the Plan accept ROLLOVER CONTRIBUTIONS? (See Section 3.2 of the
         BPD.)

         | | a.   No       |X| b.   Yes

65.      Are LIFE INSURANCE investments permitted? (See Article 15 of the
         BPD.)

         |X| a.   No       | | b.   Yes

                                       22
<PAGE>

66.      Do the DEFAULT QDRO PROCEDURES under Section 11.5 of the BPD apply?

         | | a.   No       |X| b.   Yes

67.      Do the DEFAULT CLAIMS PROCEDURES under Section 11.6 of the BPD apply?

         | | a.   No       |X| b.   Yes

                        PART 13 - MISCELLANEOUS ELECTIONS

-        THE FOLLOWING ELECTIONS OVERRIDE CERTAIN DEFAULT PROVISIONS UNDER THE
         BPD AND PROVIDE SPECIAL RULES FOR ADMINISTERING THE PLAN. COMPLETE THE
         FOLLOWING ELECTIONS TO THE EXTENT THEY APPLY TO THE PLAN.

|X| 68.  DETERMINATION OF HIGHLY COMPENSATED EMPLOYEES.

         |X| a.   The TOP-PAID GROUP TEST applies. [If this selection a. is
                  not checked, the Top-Paid Group Test will NOT apply. See
                  Section 22.99(b)(4) of the BPD.]

         | | b.   The CALENDAR YEAR ELECTION applies. [This selection b. may
                  only be chosen if the Plan Year is NOT the calendar year. See
                  Section 22.99(b)(5) of the BPD.]

| | 69.  SPECIAL ELECTIONS FOR APPLYING THE ANNUAL ADDITIONS LIMITATION
         UNDER CODE Section 415.

         | | a.   The LIMITATION YEAR is the 12-month period ending . [If
                  this selection a. is not checked, the Limitation Year is the
                  same as the Plan Year.]

         | | b.   Total Compensation includes IMPUTED COMPENSATION for a
                  terminated Participant who is permanently and totally
                  Disabled. (See Section 7.4(g)(3) of the BPD.)

         | | c.   OPERATING RULES. Instead of the default provisions under
                  Article 7 of the BPD, the following rules apply: ____________

| | 70.  ELECTION TO USE OLD-LAW REQUIRED BEGINNING DATE. The Old-Law
         Required Beginning Date (as defined in Section 10.3(a)(2) of the BPD)
         applies instead of the Required Beginning Date rules under Section
         10.3(a)(1) of the BPD.

|X| 71.  SERVICE CREDITED WITH PREDECESSOR EMPLOYERS: (See Section 6.7 of
         the BPD.)71 p.2323

         |X| a.   (Identify Predecessor Employers) Allied Communications,
                  Wireless Fulfillment Services, LLC.

         |X| b.   Service is credited with these Predecessor Employers for
                  the following purposes:

                  |X| (1)  The eligibility service requirements elected in
                           Part 1 of this Agreement.

                  |X| (2)  The vesting schedule(s) elected in Part 6 of this
                           Agreement.

                  | | (3)  The allocation requirements elected in Part 4 of
                           this Agreement.

         | | c.   The following service will not be recognized: _______________

                  [NOTE: If the Employer is maintaining the Plan of a
                  Predecessor Employer, service with such Predecessor Employer
                  must be counted for all purposes under the Plan. This #71 may
                  be completed with respect to such Predecessor Employer
                  indicating all service under selections (1), (2) and (3) will
                  be credited. The failure to complete this #71 where the
                  Employer is maintaining the Plan of a Predecessor Employer
                  will not override the requirement that such predecessor
                  service be credited for all purposes under the Plan. (See
                  Section 6.7 of the BPD.) If the Employer is not maintaining
                  the Plan of a Predecessor Employer, service with such
                  Predecessor Employer will be credited under this Plan ONLY if
                  specifically elected under this #71. If the above crediting
                  rules are to apply differently to service with different
                  Predecessor Employers, attach separately completed elections
                  for this item, using the same format as above but listing only
                  those Predecessor Employers to which the separate attachment
                  relates.]

| | 72.  SPECIAL RULES WHERE EMPLOYER MAINTAINS MORE THAN ONE PLAN.

         | | a.   TOP-HEAVY MINIMUM CONTRIBUTION - EMPLOYER MAINTAINS THIS
                  PLAN AND ONE OR MORE DEFINED CONTRIBUTION PLANS. If this Plan
                  is a Top-Heavy Plan, the Employer will provide any required
                  top-heavy minimum contribution under: (See Section
                  16.2(a)(5)(i) of the BPD.)

                  | | (1)  This Plan.

                  | | (2)  The following Defined Contribution Plan
                           maintained by the Employer: _________________________

                                       23
<PAGE>

                  | | (3)  Describe method for providing the top-heavy
                           minimum contribution: _______________________________

         | | b.   TOP-HEAVY MINIMUM BENEFIT - EMPLOYER MAINTAINS THIS PLAN
                  AND ONE OR MORE DEFINED BENEFIT PLANS. If this Plan is a
                  Top-Heavy Plan, the Employer will provide any required
                  top-heavy minimum contribution or benefit under: (See Section
                  16.2(a)(5)(ii) of the BPD.)

                  | | (1)  This Plan, but the minimum required contribution
                           is increased from 3% to 5% of Total Compensation for
                           the Plan Year.

                  | | (2)  The following Defined Benefit Plan maintained by
                           the Employer: _______________________________________

                  | | (3)  Describe method for providing the top-heavy
                           minimum contribution:________________________________

         | | c.   LIMITATION ON ANNUAL ADDITIONS. This c. should be checked
                  only if the Employer maintains another Defined Contribution
                  Plan in which any Participant is a participant, and the
                  Employer will not apply the rules set forth under Section 7.2
                  of the BPD. Instead, the Employer will limit Annual Additions
                  in the following manner:

| | 73.  SPECIAL DEFINITION OF DISABLED. In applying the allocation
         conditions under Parts 4B and 4C, the special vesting provisions under
         Part 6, and the distribution provisions under Parts 9 and 10 of this
         Agreement, the following definition of Disabled applies instead of the
         definition under Section 22.53 of the BPD:_____________________________

         [NOTE: Any definition included under this #73 must satisfy the
         requirements of Section 1.401(a)(4) of the regulations and must be
         applied uniformly to all Participants.]

| | 74.  FAIL-SAFE COVERAGE PROVISION. [This selection #74 must be checked
         to apply the Fail-Safe Coverage Provision under Section 2.7 of the
         BPD.]

         | | a.   The Fail-Safe Coverage Provision described in Section 2.7
                  of the BPD applies without modification.

         | | b.   The Fail-Safe Coverage Provisions described in Section 2.7
                  of the BPD applies with the following modifications:

                  | | (1)  The special rule for Top-Heavy Plans under
                           Section 2.7(a) of the BPD does not apply.

                  | | (2)  The Fail-Safe Coverage Provision is based on
                           Included Compensation as described under Section
                           2.7(d) of the BPD.

| | 75.  ELECTION NOT TO PARTICIPATE (SEE SECTION 1.10 OF THE BPD). An
         Employee may make a one-time irrevocable election not to participate
         under the Plan upon inception of the Plan or at any time prior to the
         time the Employee first becomes eligible to participate under any plan
         maintained by the Employer. [NOTE: Use of this provision could result
         in a violation of the minimum coverage rules under Code Section
         410(b).]

| | 76.  PROTECTED BENEFITS. If there are any Protected Benefits provided
         under this Plan that are not specifically provided for under this
         Agreement, check this #76 and attach an addendum to this Agreement
         describing the Protected Benefits.

                                       24
<PAGE>

                                 SIGNATURE PAGE

By signing this page, the Employer agrees to adopt (or amend) the Plan which
consists of BPD #02 and the provisions elected in this Agreement. The Employer
agrees that the Prototype Sponsor has no responsibility or liability regarding
the suitability of the Plan for the Employer's needs or the options elected
under this Agreement. It is recommended that the Employer consult with legal
counsel before executing this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
77.      NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

78.      EFFECTIVE DATE OF THIS AGREEMENT:

         | | a.   NEW PLAN. Check this selection if this is a new Plan.
                  Effective Date of the Plan is: ___

         |X| b.   RESTATED PLAN. Check this selection if this is a
                  restatement of an existing plan. Effective Date of the
                  restatement is: October 1, 2002

                  (1)      Designate the plan(s) being amended by this
                           restatement: Brightpoint, Inc. 401(k) Plan

                  (2)      Designate the original Effective Date of this Plan
                           (optional): January 1, 1996

         | | c.   AMENDMENT BY PAGE SUBSTITUTION. Check this selection if
                  this is an amendment by substitution of certain pages of this
                  Adoption Agreement. [If this c. is checked, complete the
                  remainder of this Signature Page in the same manner as the
                  Signature Page being replaced.]

                  (1)      Identify the page(s) being replaced: ________________

                  (2)      Effective Date(s) of such changes: __________________

         | | d.   SUBSTITUTION OF SPONSOR. Check this selection if a
                  successor to the original plan sponsor is continuing this Plan
                  as a successor sponsor, and substitute page 1 to identify the
                  successor as the Employer.

                  (1)      Effective Date of the amendment is: _________________

| | 79.  Check this #79 if any SPECIAL EFFECTIVE DATES apply under Appendix
         A of this Agreement and complete the relevant sections of Appendix A.

80.      PROTOTYPE SPONSOR INFORMATION. The Prototype Sponsor will inform the
         Employer of any amendments made to the Plan and will notify the
         Employer if it discontinues or abandons the Plan. The Employer may
         direct inquiries regarding the Plan or the effect of the Favorable IRS
         Letter to the Prototype Sponsor or its authorized representative at the
         following location:

         a.       NAME OF PROTOTYPE SPONSOR (OR AUTHORIZED REPRESENTATIVE):
                  American Funds

         b.       ADDRESS OF PROTOTYPE SPONSOR (OR AUTHORIZED REPRESENTATIVE):
                  135 South State College Blvd., Brea, CA 92821

         c.       TELEPHONE NUMBER OF PROTOTYPE SPONSOR (OR AUTHORIZED
                  REPRESENTATIVE):
                  714-257-5510

IMPORTANT INFORMATION ABOUT THIS PROTOTYPE PLAN. A failure to properly complete
the elections in this Agreement or to operate the Plan in accordance with
applicable law may result in disqualification of the Plan. The Employer may rely
on the Favorable IRS Letter issued by the National Office of the Internal
Revenue Service to the Prototype Sponsor as evidence that the Plan is qualified
under Section 401 of the Code, to the extent provided in Announcement 2001-77.
The Employer may not rely on the Favorable IRS Letter in certain circumstances
or with respect to certain qualification requirements, which are specified in
the Favorable IRS Letter issued with respect to the Plan and in Announcement
2001-77. In order to obtain reliance in such circumstances or with respect to
such qualification requirements, the Employer must apply to the office of
Employee Plans Determinations of the Internal Revenue Service for a
determination letter. See Section 22.87 of the BPD.

                                       25
<PAGE>

                               TRUSTEE DECLARATION

By signing this Trustee Declaration, the Trustee agrees to the duties,
responsibilities and liabilities imposed on the Trustee by the BPD #02 and this
Agreement.

<TABLE>
<S>      <C>                                    <C>                            <C>
81.      NAME(S) OF TRUSTEE(S):                 SIGNATURE(S) OF TRUSTEE(S):    DATE:
         Capital Bank and Trust Company         /s/ Joseph A. Cattivera        9/24/2002
</TABLE>

82.      EFFECTIVE DATE OF THIS TRUSTEE DECLARATION: October 1, 2002

83.      THE TRUSTEE'S INVESTMENT POWERS ARE AS A DIRECTED TRUSTEE ONLY. The
         Trustee may only invest Plan assets as directed by Participants or by
         the Plan Administrator, the Employer, an Investment Manager or other
         Named Fiduciary.

Upon issuance of a check from the Trust, no additional earnings will accrue to
the Trust with respect to the uncashed check. Any earnings on an uncashed check
may accrue to an affiliate of the Trustee.

                                       26
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #1

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

84.      NAME OF CO-SPONSOR: Brightpoint International, Ltd.

85.      EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 35-1987099

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
86.      NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

87.      EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the original Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 88.  ALLOCATION OF CONTRIBUTIONS. If this #88 is checked, contributions
         made by the Related Employer signing this Co-Sponsor Adoption Page (and
         any forfeitures relating to such contributions) will be allocated only
         to Participants actually employed by the Related Employer making the
         contribution and Employees of the Related Employer will not share in an
         allocation of contributions (or forfeitures relating to such
         contributions) made by the Employer or any other Related Employer.
         [NOTE: The selection of this #88 may require additional testing of the
         Plan. See Section 21.3 of the BPD.]

| | 89.  DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       27
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #2

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

90.      NAME OF CO-SPONSOR: Brightpoint Latin America, Inc.

91.      EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 35-2030501

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
92.      NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

93.      EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the original Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 94.  ALLOCATION OF CONTRIBUTIONS. If this #94 is checked, contributions
         made by the Related Employer signing this Co-Sponsor Adoption Page (and
         any forfeitures relating to such contributions) will be allocated only
         to Participants actually employed by the Related Employer making the
         contribution and Employees of the Related Employer will not share in an
         allocation of contributions (or forfeitures relating to such
         contributions) made by the Employer or any other Related Employer.
         [NOTE: The selection of this #94 may require additional testing of the
         Plan. See Section 21.3 of the BPD.]

| | 95.  DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       28
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #3

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

96.      NAME OF CO-SPONSOR: Brightpoint North America, Inc.

97.      EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 35-2075481

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
98.      NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

99.      EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the original Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 100. ALLOCATION OF CONTRIBUTIONS. If this #100 is checked,
         contributions made by the Related Employer signing this Co-Sponsor
         Adoption Page (and any forfeitures relating to such contributions) will
         be allocated only to Participants actually employed by the Related
         Employer making the contribution and Employees of the Related Employer
         will not share in an allocation of contributions (or forfeitures
         relating to such contributions) made by the Employer or any other
         Related Employer. [NOTE: The selection of this #100 may require
         additional testing of the Plan. See Section 21.3 of the BPD.]

| | 101. DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       29
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #4

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

102.     NAME OF CO-SPONSOR: Wireless Fulfillment Services Holdings, Inc.

103.     EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 35-1690994

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
104.     NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

105.     EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the original Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 106. ALLOCATION OF CONTRIBUTIONS. If this #106 is checked,
         contributions made by the Related Employer signing this Co-Sponsor
         Adoption Page (and any forfeitures relating to such contributions) will
         be allocated only to Participants actually employed by the Related
         Employer making the contribution and Employees of the Related Employer
         will not share in an allocation of contributions (or forfeitures
         relating to such contributions) made by the Employer or any other
         Related Employer. [NOTE: The selection of this #106 may require
         additional testing of the Plan. See Section 21.3 of the BPD.]

| | 107. DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       30
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #5

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

108.     NAME OF CO-SPONSOR: Brightpoint North America L.P.

109.     EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 35-2121001

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
110.     NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

111.     EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the ORIGINAL Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 112. ALLOCATION OF CONTRIBUTIONS. If this #112 is checked,
         contributions made by the Related Employer signing this Co-Sponsor
         Adoption Page (and any forfeitures relating to such contributions) will
         be allocated only to Participants actually employed by the Related
         Employer making the contribution and Employees of the Related Employer
         will not share in an allocation of contributions (or forfeitures
         relating to such contributions) made by the Employer or any other
         Related Employer. [NOTE: The selection of this #112 may require
         additional testing of the Plan. See Section 21.3 of the BPD.]

| | 113. DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       31
<PAGE>

                           CO-SPONSOR ADOPTION PAGE #6

|X|      CHECK THIS SELECTION AND COMPLETE THE REMAINDER OF THIS PAGE IF A
         RELATED EMPLOYER WILL EXECUTE THIS PLAN AS A CO-SPONSOR. [NOTE: Only a
         Related Employer (as defined in Section 22.164 of the BPD) that
         executes this Co-Sponsor Adoption Page may adopt the Plan as a
         Co-Sponsor. See Article 21 of the BPD for rules relating to the
         adoption of the Plan by a Co-Sponsor. If there is more than one
         Co-Sponsor, each one should execute a separate Co-Sponsor Adoption
         Page. Any reference to the "Employer" in this Agreement is also a
         reference to the Co-Sponsor, unless otherwise noted.]

114.     NAME OF CO-SPONSOR: Wireless Fulfillment Services LLC

115.     EMPLOYER IDENTIFICATION NUMBER (EIN) OF THE CO-SPONSOR: 91-1771077

By signing this page, the Co-Sponsor agrees to adopt (or to continue its
participation in) the Plan identified on page 1 of this Agreement. The Plan
consists of the BPD #02 and the provisions elected in this Agreement.

<TABLE>
<S>      <C>                                                <C>                    <C>
116.     NAME AND TITLE OF AUTHORIZED REPRESENTATIVE(S):    SIGNATURE(S):          DATE:
         Steven E. Fivel                                    /s/ Steven E. Fivel    9/19/2002
         Executive Vice President and General Counsel
</TABLE>

117.     EFFECTIVE DATE OF THIS CO-SPONSOR ADOPTION PAGE: October 1, 2002

         | | a.   Check here if this is the initial adoption of a new Plan by
                  the Co-Sponsor.

         |X| b.   Check here if this is an amendment or restatement of an
                  existing plan maintained by the Co-Sponsor, which is merging
                  into the Plan being adopted.

                  (1)      Designate the plan(s) being amended by this
                           restatement: x

                  (2)      Designate the original Effective Date of the
                           Co-Sponsor's Plan (optional): _______________________

| | 118. ALLOCATION OF CONTRIBUTIONS. If this #118 is checked,
         contributions made by the Related Employer signing this Co-Sponsor
         Adoption Page (and any forfeitures relating to such contributions) will
         be allocated only to Participants actually employed by the Related
         Employer making the contribution and Employees of the Related Employer
         will not share in an allocation of contributions (or forfeitures
         relating to such contributions) made by the Employer or any other
         Related Employer. [NOTE: The selection of this #118 may require
         additional testing of the Plan. See Section 21.3 of the BPD.]

| | 119. DESCRIBE ANY SPECIAL EFFECTIVE DATES: _________________________________

                                       32
<PAGE>

                      APPENDIX A - SPECIAL EFFECTIVE DATES

A-1      | | ELIGIBILITY CONDITIONS. The eligibility conditions specified in
             Part 1 of this Agreement are effective: ___________________________

A-2      | | ENTRY DATE. The Entry Date provisions specified in Part 2 of this
             Agreement are effective: __________________________________________

A-3      | | SECTION 401(k) DEFERRALS. The provisions regarding Section 401(k)
             Deferrals selected under Part 4A of this Agreement are effective:
             ___________________________________________________________________

A-4      | | MATCHING CONTRIBUTION FORMULA. The Employer Matching Contribution
             formula(s) selected under Part 4B of this Agreement are effective:
             ___________________________________________________________________

A-5      | | EMPLOYER CONTRIBUTION FORMULA. The Employer Nonelective
             Contribution formula(s) selected under Part 4C of this Agreement
             are effective: ____________________________________________________

A-6      | | ALLOCATION CONDITIONS FOR RECEIVING AN EMPLOYER MATCHING
             CONTRIBUTION. The allocation conditions designated under Part 4B,
             #19 of this Agreement are effective: ______________________________

A-7      | | ALLOCATION CONDITIONS FOR RECEIVING AN EMPLOYER NONELECTIVE
             CONTRIBUTION. The allocation conditions designated under Part 4C,
             #24 of this Agreement are effective: ______________________________

A-8      | | SAFE HARBOR 401(k) PLAN PROVISIONS. The Safe Harbor 401(k) Plan
             provisions under Part 4E of this Agreement are effective: _________

A-9      | | VESTING RULES. The vesting schedules selected under Part 6 of this
             Agreement are effective: __________________________________________

A-10     | | SERVICE CREDITING RULES FOR ELIGIBILITY. The service crediting
             rules for determining a Year of Service for eligibility purposes
             under Section 1.4 of the BPD and Part 7 of this Agreement are
             effective: ________________________________________________________

A-11     | | SERVICE CREDITING RULES FOR VESTING. The service crediting rules
             for determining a Year of Service for vesting purposes under
             Section 4.5 of the BPD and Part 7 of this Agreement are effective:
             ___________________________________________________________________

A-12     | | FORFEITURE PROVISIONS. The forfeiture provisions selected under
             Part 8 of this Agreement are effective: ___________________________

A-13     | | DISTRIBUTION PROVISIONS. The distribution options selected under
             Part 9 of the Agreement are effective for distributions occurring
             after: ____________________________________________________________

A-14     | | IN-SERVICE DISTRIBUTION PROVISIONS. The in-service distribution
             options selected under Part 10 of the Agreement are effective for
             distributions occurring after: ____________________________________

A-15     | | FORMS OF DISTRIBUTION. The optional forms of distribution selected
             under Part 11 of this Agreement are eligible for distributions
             occurring after: __________________________________________________

A-16     | | SPECIAL EFFECTIVE DATE PROVISIONS FOR MERGED PLANS. If any
             qualified retirement plans have been merged into this Plan, the
             provisions of Section 22.59 apply, except as otherwise provided
             under this A-16: __________________________________________________

A-17     | | OTHER SPECIAL EFFECTIVE DATES: ____________________________________

                                       33
<PAGE>

                    APPENDIX B - GUST OPERATIONAL COMPLIANCE

| |      Check this selection and complete the remainder of this page if this
         Plan is being adopted to comply retroactively with the GUST
         Legislation. An Employer need only check those provisions that apply.
         If this Plan is not being adopted to comply with the GUST Legislation,
         this Appendix B need not be completed and may be removed from the
         Agreement.

| |      B-1. HIGHLY COMPENSATED EMPLOYEE RULES. (See Section 20.2 of the BPD.)

         | | a.   TOP-PAID GROUP TEST. The election under Part 13, #68.a. above
                  to use (or to not use) the Top-Paid Group Test did not apply
                  for the following post-1996 Plan Year(s): ___________________.

         | | b.   CALENDAR YEAR ELECTION. The election under Part 13, #68.b.
                  above to use (or to not use) the Calendar Year Election did
                  not apply for the following post-1996 Plan Year(s): _________.

         | | c.   The OLD-LAW CALENDAR YEAR Election applied for the Plan Year
                  that began in 1997.

| |      B-2. REQUIRED MINIMUM DISTRIBUTIONS. (See Section 10.4 of the BPD.)

         | | a.   OPTION TO POSTPONE MINIMUM DISTRIBUTIONS. For calendar year(s)
                  ____, the Plan permitted Participants (other than Five-Percent
                  Owners) who were still employed with the Employer to postpone
                  minimum distributions in accordance with the Required
                  Beginning Date rules under Section 10.3(a)(1) of the BPD, even
                  though the Plan had not been amended to contain such rules.

         | | b.   ELECTION TO STOP REQUIRED MINIMUM DISTRIBUTIONS. Starting in
                  calendar year ____, a Participant (other than a Five-Percent
                  Owner) who had already started receiving in-service minimum
                  distributions under the Old-Law Required Beginning Date rules
                  may stop receiving such minimum distributions until the
                  Participant's Required Beginning Date under Section 10.3(a)(1)
                  of the BPD. [If this b. is not checked, Participants who began
                  receiving minimum distributions under the Old-Law Required
                  Beginning Date rules must continue to receive such minimum
                  distributions.]

         | | c.   APPLICATION OF JOINT AND SURVIVOR ANNUITY RULES. If Employees
                  are permitted to stop their required minimum distributions
                  under b. above and the Joint and Survivor Annuity requirements
                  apply to the Plan under Article 9 of the BPD, the Participant:

                  | | (1)  will     | | (2)  will not

                  be treated as having a new Distribution Commencement Date when
                  distributions recommence. [NOTE: Do not check this c. if the
                  Plan is not subject to the Joint and Survivor Annuity
                  requirements. See Section 10.4(c) of the BPD for operating
                  rules concerning the application of the Joint and Survivor
                  Annuity rules under this subsection c.]

         | | d.   APPLICATION OF PROPOSED REGULATIONS FOR THE 2001 PLAN YEAR.
                  [This d. should be checked only if required minimum
                  distributions made for calendar years beginning on or after
                  January 1, 2001 will be made in accordance with the proposed
                  regulations under Code Section 401(a)(9), which were issued in
                  January 2001. If this d. is checked, required minimum
                  distributions made for calendar years beginning on or after
                  January 1, 2001 may be made in accordance with the proposed
                  regulations, notwithstanding any provision in the Plan to the
                  contrary. An election under this d. applies until the end of
                  the last calendar year beginning before the effective date of
                  final regulations under Code Section 401(a)(9) or such other
                  date specified in guidance published by the Internal Revenue
                  Service. If this d. is not checked, required minimum
                  distributions will continue to be made in accordance with the
                  provisions of Code Section 401(a)(9), without regard to the
                  proposed regulations.]

                  | | (1)  EFFECTIVE DATE. The election under d. to apply
                           the proposed regulations under Code Section 401(a)(9)
                           applies only for required minimum distributions that
                           are made on or after ___. [In no event may the
                           proposed regulations apply to a required minimum
                           distribution that is made for a calendar year that
                           begins before January 1, 2001.]

                                       34
<PAGE>

| | B-3. SPECIAL EFFECTIVE DATES.

         | | a.   INVOLUNTARY DISTRIBUTION THRESHOLD OF $5,000 is first
                  effective under this Plan for distributions made after ______
                  (no earlier than the first day of the first Plan Year
                  beginning on or after August 5, 1997 and no later than the
                  date the Plan is adopted). [If this a. is not checked, the
                  $5,000 threshold applies to all distributions made on or after
                  the first day of the first Plan Year beginning on or after
                  August 5, 1997, except as provided in an earlier restatement
                  or amendment of the Plan. See Section 20.4 of the BPD.]

         | | b.   FAMILY AGGREGATION is repealed for purposes of determining
                  the allocation of Employer Contributions for Plan Years
                  beginning ______ (no earlier than the first Plan Year
                  beginning on or after January 1, 1997 and no later than the
                  date the Plan is adopted). [If this b. is not checked, family
                  aggregation is repealed as of the first Plan Year beginning on
                  or after January 1, 1997. See Section 20.5 of the BPD.]

         | | c.   QUALIFIED TRANSPORTATION FRINGES. The inclusion of
                  qualified transportation fringes in the definition of Total
                  Compensation (and Included Compensation) is applicable for
                  years beginning on or after ______ (no earlier than January 1,
                  1998 and no later than January 1, 2001). [If this c. is not
                  checked, the inclusion of qualified transportation fringes is
                  effective for years beginning on or after January 1, 2001. An
                  earlier date should be entered under this c. only if the Plan
                  was operated to include qualified transportation fringes in
                  Total Compensation (and Included Compensation) during such
                  period.]

| | B-4. CODE Section 415 LIMITATION. Complete this B-4 if for any
         Limitation Year in which the Code Section 415(e) limitation was
         applicable under Section 7.5 of the BPD, the Code Section 415(e)
         limitations were applied in a manner other than that described in
         Section 7.5(b) of the BPD. Any alternative method described in this B-4
         that is used to comply with the Code Section 415(e) limitation must be
         consistent with Plan operation.

| | B-5. SPECIAL 401(k) PLAN ELECTIONS. (See Article 17 of the BPD)

         | | a.   ADP/ACP TESTING METHODS DURING GUST REMEDIAL AMENDMENT
                  PERIOD. Check this a. if, in any Plan Year beginning after
                  December 31, 1996, but before the adoption of this Agreement,
                  the ADP Test or ACP Test was performed using a different
                  testing method than the one selected under Part 4F, #31.a. or
                  Part 4F, #31.b. and specify the Plan Year(s) in which the
                  other testing method was used:

                  | | (1)  ADP TEST:

                  | | (2)  ACP TEST:

         | | b.   APPLICATION OF SAFE HARBOR 401(k) PLAN PROVISIONS. Check
                  this b. if, prior to the adoption of this Agreement, the Plan
                  was operated in accordance with the Safe Harbor 401(k) Plan
                  provisions, and this Agreement is conforming the document to
                  such operational compliance for the period prior to the
                  adoption of this Agreement. [NOTE: This b. should be checked
                  only if this Agreement is executed within the remedial
                  amendment period applicable to the GUST Legislation. See
                  Article 20 of the BPD.]

                  | | (1)  GUST EFFECTIVE DATE. The Safe Harbor 401(k) Plan
                           provisions under Part 4E are effective for the Plan
                           Year beginning (may not be earlier than the first
                           Plan Year beginning on or after January 1, 1999).

                  | | (2)  MODIFICATIONS TO PART 4E. Describe here, if
                           applicable, any Safe Harbor 401(k) Plan provisions
                           applied in operation that are not described or are
                           inconsistent with the selections under Part 4E: _____

                  [NOTE: The Safe Harbor 401(k) Plan provisions under Part 4E of
                  this Agreement will apply for all Plan Years beginning on or
                  after January 1, 1999 or the GUST effective date designated
                  under (1) above unless specifically modified under this (2).]

                                       35
<PAGE>

                                     EGTRRA
                                AMENDMENT TO THE

                          BRIGHTPOINT, INC. 401(k) PLAN

                                       36
<PAGE>

EGTRRA - Employer
                                    ARTICLE I
                                    PREAMBLE

1.1      Adoption and effective date of amendment. This amendment of the plan is
         adopted to reflect certain provisions of the Economic Growth and Tax
         Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is
         intended as good faith compliance with the requirements of EGTRRA and
         is to be construed in accordance with EGTRRA and guidance issued
         thereunder. Except as otherwise provided, this amendment shall be
         effective as of the first day of the first plan year beginning after
         December 31, 2001.

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

                                   ARTICLE II
                          ADOPTION AGREEMENT ELECTIONS

         THE QUESTIONS IN THIS ARTICLE II ONLY NEED TO BE COMPLETED IN ORDER TO
         OVERRIDE THE DEFAULT PROVISIONS SET FORTH BELOW. IF ALL OF THE DEFAULT
         PROVISIONS WILL APPLY, THEN THESE QUESTIONS SHOULD BE SKIPPED.

         UNLESS THE EMPLOYER ELECTS OTHERWISE IN THIS ARTICLE II, THE FOLLOWING
         DEFAULTS APPLY:

         1)       THE VESTING SCHEDULE FOR MATCHING CONTRIBUTIONS WILL BE A 6
                  YEAR GRADED SCHEDULE (IF THE PLAN CURRENTLY HAS A GRADED
                  SCHEDULE THAT DOES NOT SATISFY EGTRRA) OR A 3 YEAR CLIFF
                  SCHEDULE (IF THE PLAN CURRENTLY HAS A CLIFF SCHEDULE THAT DOES
                  NOT SATISFY EGTRRA), AND SUCH SCHEDULE WILL APPLY TO ALL
                  MATCHING CONTRIBUTIONS (EVEN THOSE MADE PRIOR TO 2002).

         2)       ROLLOVERS ARE AUTOMATICALLY EXCLUDED IN DETERMINING WHETHER
                  THE $5,000 THRESHOLD HAS BEEN EXCEEDED FOR AUTOMATIC CASH-OUTS
                  (IF THE PLAN IS NOT SUBJECT TO THE QUALIFIED JOINT AND
                  SURVIVOR ANNUITY RULES AND PROVIDES FOR AUTOMATIC CASH-OUTS).
                  THIS IS APPLIED TO ALL PARTICIPANTS REGARDLESS OF WHEN THE
                  DISTRIBUTABLE EVENT OCCURRED.

         3)       THE SUSPENSION PERIOD AFTER A HARDSHIP DISTRIBUTION IS MADE
                  WILL BE 6 MONTHS AND THIS WILL ONLY APPLY TO HARDSHIP
                  DISTRIBUTIONS MADE AFTER 2001.

         4)       CATCH-UP CONTRIBUTIONS WILL BE ALLOWED.

         5)       FOR TARGET BENEFIT PLANS, THE INCREASED COMPENSATION LIMIT OF
                  $200,000 WILL BE APPLIED RETROACTIVELY (I.E., TO YEARS PRIOR
                  TO 2002).

2.1      VESTING SCHEDULE FOR MATCHING CONTRIBUTIONS

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

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

<TABLE>
<CAPTION>
                  Years of vesting service       Nonforfeitable percentage
<S>                                              <C>
                           2                               20%
                           3                               40%
                           4                               60%
                           5                               80%
                           6                              100%
</TABLE>

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

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

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

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

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

                                       1
<PAGE>

EGTRRA - Employer

<TABLE>
<CAPTION>
                  Years of vesting service       Nonforfeitable percentage
<S>                                              <C>
                      ________                       _________%
                      ________                       _________%
                      ________                       _________%
                      ________                       _________%
                      ________                       _________%
</TABLE>

         The vesting schedule set forth herein shall only apply to participants
         who complete an hour of service in a plan year beginning after December
         31, 2001, and, unless the option below is elected, shall apply to ALL
         matching contributions subject to a vesting schedule.

         d. | |   The vesting schedule will only apply to matching
                  contributions made in plan years beginning after December 31,
                  2001 (the prior schedule will apply to matching contributions
                  made in prior plan years).

2.2      EXCLUSION OF ROLLOVERS IN APPLICATION OF INVOLUNTARY CASH-OUT
         PROVISIONS (FOR PROFIT SHARING AND 401(k) PLANS ONLY). If the plan is
         not subject to the qualified joint and survivor annuity rules and
         includes involuntary cash-out provisions, then unless one of the
         options below is elected, effective for distributions made after
         December 31, 2001, rollover contributions will be excluded in
         determining the value of the participant's nonforfeitable account
         balance for purposes of the plan's involuntary cash-out rules.

         a. |X|   Rollover contributions will not be excluded.

         b. | |   Rollover contributions will be excluded only with respect
                  to distributions made after ______ . (Enter a date no earlier
                  than December 31, 2001.)

         c. | |   Rollover contributions will only be excluded with respect
                  to participants who separated from service after ______.
                  (Enter a date. The date may be earlier than December 31,
                  2001.)

2.3      SUSPENSION PERIOD OF HARDSHIP DISTRIBUTIONS. If the plan provides for
         hardship distributions upon satisfaction of the safe harbor (deemed)
         standards as set forth in Treas. Reg. Section 1.401(k)-1(d)(2)(iv),
         then, unless the option below is elected, the suspension period
         following a hardship distribution shall only apply to hardship
         distributions made after December 31, 2001.

            | |   With regard to hardship distributions made during 2001, a
                  participant shall be prohibited from making elective deferrals
                  and employee contributions under this and all other plans
                  until the later of January 1, 2002, or 6 months after receipt
                  of the distribution.

2.4      CATCH-UP CONTRIBUTIONS (FOR 401(k) PROFIT SHARING PLANS ONLY): The plan
         permits catch-up contributions (Article VI) unless the option below is
         elected.

            | |   The plan does not permit catch-up contributions to be made.

2.5      FOR TARGET BENEFIT PLANS ONLY: The increased compensation limit
         ($200,000 limit) shall apply to years prior to 2002 unless the option
         below is elected.

            | |   The increased compensation limit will not apply to years prior
                  to 2002.

                                   ARTICLE III
                        VESTING OF MATCHING CONTRIBUTIONS

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

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

                                   ARTICLE IV
                              INVOLUNTARY CASH-OUTS

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

4.2      Rollovers disregarded in determining value of account balance for
         involuntary distributions. For purposes of the Sections of the plan
         that provide for the involuntary distribution of vested accrued
         benefits of $5,000 or less, the value of a participant's nonforfeitable
         account balance shall be determined without regard to that portion of
         the account balance that is attributable to rollover contributions (and
         earnings allocable thereto) within the meaning of Sections

                                       2
<PAGE>

         402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16) of the
         Code. If the value of the participant's nonforfeitable account balance
         as so determined is $5,000 or less, then the plan shall immediately
         distribute the participant's entire nonforfeitable account balance.

                                    ARTICLE V
                             HARDSHIP DISTRIBUTIONS

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

5.2      Suspension period following hardship distribution. A participant who
         receives a distribution of elective deferrals after December 31, 2001,
         on account of hardship shall be prohibited from making elective
         deferrals and employee contributions under this and all other plans of
         the employer for 6 months after receipt of the distribution.
         Furthermore, if elected by the employer in Section 2.3 of this
         amendment, a participant who receives a distribution of elective
         deferrals in calendar year 2001 on account of hardship shall be
         prohibited from making elective deferrals and employee contributions
         under this and all other plans until the later of January 1, 2002, or 6
         months after receipt of the distribution.

                                   ARTICLE VI
                             CATCH-UP CONTRIBUTIONS

Catch-up Contributions. Unless otherwise elected in Section 2.4 of this
amendment, all employees who are eligible to make elective deferrals under this
plan and who have attained age 50 before the close of the plan year shall be
eligible to make catch-up contributions in accordance with, and subject to the
limitations of, Section 414(v) of the Code. Such catch-up contributions shall
not be taken into account for purposes of the provisions of the plan
implementing the required limitations of Sections 402(g) and 415 of the Code.
The plan shall not be treated as failing to satisfy the provisions of the plan
implementing the requirements of Section 401(k)(3), 401(k)(11), 401(k)(12),
410(b), or 416 of the Code, as applicable, by reason of the making of such
catch-up contributions.

                                   ARTICLE VII
                         INCREASE IN COMPENSATION LIMIT

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

                                  ARTICLE VIII
                                   PLAN LOANS

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

                                   ARTICLE IX
              LIMITATIONS ON CONTRIBUTIONS (IRC SECTION 415 LIMITS)

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

9.2      Maximum annual addition. Except to the extent permitted under Article
         VI of this amendment and Section 414(v) of the Code, if applicable, the
         annual addition that may be contributed or allocated to a participant's
         account under the plan for any limitation year shall not exceed the
         lesser of:

         a.       $40,000, as adjusted for increases in the cost-of-living under
                  Section 415(d) of the Code, or

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

                                       3
<PAGE>
         The compensation limit referred to in b. shall not apply to any
         contribution for medical benefits after separation from service (within
         the meaning of Section 401(h) or Section 419A(f)(2) of the Code) which
         is otherwise treated as an annual addition.

                                    ARTICLE X
                         MODIFICATION OF TOP-HEAVY RULES

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

10.2     Determination of top-heavy status.

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

10.2.2   Determination of present values and amounts. This Section 10.2.2 shall
         apply for purposes of determining the present values of accrued
         benefits and the amounts of account balances of employees as of the
         determination date.

         a.       Distributions during year ending on the determination date.
                  The present values of accrued benefits and the amounts of
                  account balances of an employee as of the determination date
                  shall be increased by the distributions made with respect to
                  the employee under the plan and any plan aggregated with the
                  plan under Section 416(g)(2) of the Code during the 1-year
                  period ending on the determination date. The preceding
                  sentence shall also apply to distributions under a terminated
                  plan which, had it not been terminated, would have been
                  aggregated with the plan under Section 416(g)(2)(A)(i) of the
                  Code. In the case of a distribution made for a reason other
                  than separation from service, death, or disability, this
                  provision shall be applied by substituting "5-year period" for
                  "1-year period."

         b.       Employees not performing services during year ending on the
                  determination date. The accrued benefits and accounts of any
                  individual who has not performed services for the employer
                  during the 1-year period ending on the determination date
                  shall not be taken into account.

10.3     Minimum benefits.

10.3.1   Matching contributions. Employer matching contributions shall be taken
         into account for purposes of satisfying the minimum contribution
         requirements of Section 416(c)(2) of the Code and the plan. The
         preceding sentence shall apply with respect to matching contributions
         under the plan or, if the plan provides that the minimum contribution
         requirement shall be met in another plan, such other plan. Employer
         matching contributions that are used to satisfy the minimum
         contribution requirements shall be treated as matching contributions
         for purposes of the actual contribution percentage test and other
         requirements of Section 401(m) of the Code.

10.3.2   Contributions under other plans. The employer may provide, in an
         addendum to this amendment, that the minimum benefit requirement shall
         be met in another plan (including another plan that consists solely of
         a cash or deferred arrangement which meets the requirements of Section
         401(k)(12) of the Code and matching contributions with respect to which
         the requirements of Section 401(m)(11) of the Code are met). The
         addendum should include the name of the other plan, the minimum benefit
         that will be provided under such other plan, and the employees who will
         receive the minimum benefit under such other plan.

                                   ARTICLE XI
                                DIRECT ROLLOVERS

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

11.2     Modification of definition of eligible retirement plan. For purposes of
         the direct rollover provisions of the plan, an eligible retirement plan
         shall also mean an annuity contract described in Section 403(b) of the
         Code and an eligible plan under Section 457(b) of the Code which is
         maintained by a state, political subdivision of a state, or any agency
         or instrumentality of a state or political subdivision of a state and
         which agrees to separately account for amounts transferred into such
         plan from this plan. The definition of eligible retirement plan shall
         also apply in the case of a distribution to a surviving spouse, or to a
         spouse or former spouse who is the alternate payee under a qualified
         domestic
                                       4
<PAGE>

         relation order, as defined in Section 414(p) of the Code.

11.3     Modification of definition of eligible rollover distribution to exclude
         hardship distributions. For purposes of the direct rollover provisions
         of the plan, any amount that is distributed on account of hardship
         shall not be an eligible rollover distribution and the distributee may
         not elect to have any portion of such a distribution paid directly to
         an eligible retirement plan.

11.4     Modification of definition of eligible rollover distribution to include
         after-tax employee contributions. For purposes of the direct rollover
         provisions in the plan, a portion of a distribution shall not fail to
         be an eligible rollover distribution merely because the portion
         consists of after-tax employee contributions which are not includible
         in gross income. However, such portion may be transferred only to an
         individual retirement account or annuity described in Section 408(a) or
         (b) of the Code, or to a qualified defined contribution plan described
         in Section 401(a) or 403(a) of the Code that agrees to separately
         account for amounts so transferred, including separately accounting for
         the portion of such distribution which is includible in gross income
         and the portion of such distribution which is not so includible.

                                   ARTICLE XII
                           ROLLOVERS FROM OTHER PLANS

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

                                  ARTICLE XIII
                           REPEAL OF MULTIPLE USE TEST

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

                                   ARTICLE XIV
                               ELECTIVE DEFERRALS

14.1     Elective Deferrals - Contribution Limitation. No participant shall be
         permitted to have elective deferrals made under this plan, or any other
         qualified plan maintained by the employer during any taxable year, in
         excess of the dollar limitation contained in Section 402(g) of the Code
         in effect for such taxable year, except to the extent permitted under
         Article VI of this amendment and Section 414(v) of the Code, if
         applicable.

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

                                   ARTICLE XV
                           SAFE HARBOR PLAN PROVISIONS

Modification of Top-Heavy Rules. The top-heavy requirements of Section 416 of
the Code and the plan shall not apply in any year beginning after December 31,
2001, in which the plan consists solely of a cash or deferred arrangement which
meets the requirements of Section 401(k)(12) of the Code and matching
contributions with respect to which the requirements of Section 401(m)(11) of
the Code are met.

                                   ARTICLE XVI
                    DISTRIBUTION UPON SEVERANCE OF EMPLOYMENT

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

16.2     New distributable event. A participant's elective deferrals, qualified
         nonelective contributions, qualified matching contributions, and
         earnings attributable to these contributions shall be distributed on
         account of the participant's severance from employment. However, such a
         distribution shall be subject to the other provisions of the plan
         regarding distributions, other than provisions that require a
         separation from service before such amounts may be distributed.

                                       5
<PAGE>

This amendment has been executed this 19th day of September, 2002 .

Name of Employer: Brightpoint, Inc.

By: /s/ Steven E. Fivel
    ------------------------------------
                  EMPLOYER          Steven E. Fivel
                                    Executive Vice President and General Counsel

Name of Plan: Brightpoint, Inc. 401(k) Plan

                                       6CDW Compensation Protection Plan

 

EXHIBIT 10 (rr)

CDW COMPUTER CENTERS, INC.

COMPENSATION PROTECTION PLAN FOR EXECUTIVES

               CDW Computer Centers, Inc., an Illinois corporation (the “Company”),
hereby adopts the CDW Computer Centers, Inc. Compensation Protection Plan For
Executives (this “Plan”) for the benefit of certain executives of the Company
and its subsidiaries.

               This Plan is intended to provide qualifying Participants (as defined in
Section 2) whose employment with the Company has been involuntarily terminated
under the circumstances described herein with specified severance pay and
benefits in accordance with the provisions set forth below.

               1. Definitions. As used in this Plan, the following terms shall have the
respective meanings set forth below:

               (a) “Accrued Obligations” means, as of the Termination Date, the sum of
(1) the Participant’s base salary through the Termination Date to the extent
not theretofore paid and (2) any compensation previously deferred by the
Participant (together with any interest and earnings thereon) and any accrued
vacation pay, in each case to the extent not theretofore paid.

               (b) “Board” means the Board of Directors of the Company.

               (c) “Cause” means:

		  	        (1)     the Participant’s refusal to perform duties properly assigned
which are consistent with the scope and nature of the Participant’s
position, or (2) the Participant’s commission of an act materially
detrimental to the financial condition and/or goodwill of the Company or
any of its subsidiaries, or (3) the Participant’s gross negligence or
willful misconduct in the performance of duties to the Company or its
subsidiaries, or (4) the Participant’s commission of any act of theft,
fraud, dishonesty or breach of trust involving the Company or any of its
subsidiaries, or (5) the Participant’s commission of a felony or (6) any
breach by the Participant of one or more covenants contained in the
Noncompetition Agreement, or (7) the material violation by the
Participant of any of the Company’s written policies or the violation by
the Participant of any statutory or common law duty of loyalty to the
Company or its subsidiaries.

               (d) “Committee” means the Compensation and Stock Option Committee of the
Board.

               (e) “Company” means CDW Computer Centers, Inc., an Illinois corporation,
and its successors and assigns; provided, however, that in the event of the
consummation of a transaction initiated by the Company involving the formation
of a direct or indirect holding company of the Company for an internal legal or
business purpose in which the holders of the outstanding voting securities of
the Company become the holders of the outstanding voting

 

 

securities of such holding company in substantially the same proportions,
all references to the “Company” herein shall be deemed to be references to the
new holding company.

               (f) “Effective Date” means the date set forth in Section 7(k) of this
Plan.

               (g) “Noncompetition Agreement” means the Noncompetiton Agreement in the
form of Exhibit A.

               (h) “Nonqualifying Termination” means termination of the Participant’s
employment under any of the following circumstances: (1) a termination for
Cause, (2) a termination due to the Participant’s death, (3) a termination due
to the Participant’s absence from the Participant’s duties with the Company on
a full-time basis for at least 180 days out of any 12-month period as a result
of the Participant’s incapacity due to physical or mental illness; (4) a
termination due to the retirement of the Participant; (5) a termination of
employment by the Participant; (6) the transfer of the Participant’s employment
to a subsidiary or affiliate of the Company; (7) the divestiture by the Company
of the subsidiary, division or operation that employs the Participant and the
continuance, or offer, of employment by the new or acquiring entity of cash
compensation no less favorable to the Participant in the aggregate as in effect
immediately prior to such disposition or of such other terms and conditions
acceptable to the Participant; or (8) a termination of employment of a
Participant under circumstances which entitle the Participant to receive salary
and bonus replacement pursuant to the terms of the Company’s Transitional
Compensation Plan or a Transitional Compensation Agreement with the Company.

               (i) “Participant” has the meaning specified in Section 2 of this Plan.

               (j) “Plan Administrator” means any person or committee, including any
officer or employee of the Company, designated by the Committee and having the
authority determined by the Committee.

               (k) “Severance Period” means the period commencing on the Termination Date
and ending on the second anniversary of the Termination Date.

               (l) “Termination Date” with respect to a Participant means the date on
which the Participant’s employment is terminated.

               (m) “Termination Year Bonus” means the annual incentive bonus which would
have been earned by the Participant under the Company’s Senior Management
Incentive Plan or any comparable successor plan if the Participant had remained
employed by the Company for the full fiscal year in which the Termination Date
occurs.

               2. Participation. A “Participant” shall be any person who is employed by
the Company and who, after recommendation by the Committee, is approved by the
Board, in its sole discretion, as a participant in this Plan. No Participant
shall be a participant or have any rights hereunder unless the Participant
signs an acknowledgment in the form of Exhibit B and the Noncompetition
Agreement, within 30 days after the Board approves his or her participation in
this Plan or within such later time as determined by the Committee in its sole
discretion. For purposes of this Plan, employment with the Company shall
include employment with any

2

 

corporation or other entity in which the Company has a direct or indirect
ownership interest of 50% or more of the total combined voting power of the
then outstanding securities of such corporation or other entity entitled to
vote generally in the election of directors.

               3.
Severance Benefits. (a) If the employment of a Participant is terminated
by the Company, other than by reason of a Nonqualifying Termination, and the
Participant executes a general release agreement substantially in the form of
Exhibit C hereto (the “Release Agreement”) within 60 days of the Termination
Date and has not revoked the Release Agreement, the Company shall provide to
the Participant, in consideration of the general release set forth in Section 2
of the Release Agreement, the obligations of the Participant contained in the
Noncompetition Agreement and other good and valuable consideration, the
following benefits:

	 	 	        (1)    Payment of an amount equal to (i) the Termination Year Bonus
multiplied by a fraction, the numerator of which is the number of days of
the fiscal year in which the Termination Date occurs during which the
Participant was employed by the Company and the denominator of which is
365, less (ii) any amounts previously paid to the Participant in respect
of such Termination Year Bonus during such fiscal year, such amount to be
payable on the same basis and at the same time as if the Participant’s
employment with the Company had continued;
	 
	 	 	        (2)    Continuation during the Severance Period in accordance with the
Company’s regular payroll practices of salary replacement amounts equal
to the Participant’s base salary from the Company and its affiliated
companies in effect immediately prior to the Termination Date;
	 
	 	 	        (3)    Payment of an aggregate bonus replacement amount equal to two
hundred percent (200%) of the Participant’s Termination Year Bonus, such
aggregate amount to be payable in two equal installments, the first of
which shall be made on the first anniversary of the Termination Date and
the second of which shall be made on the second anniversary of the
Termination Date; provided, however, that if the Termination Year Bonus
is not calculable at the time a payment is required to be made pursuant
to this Section 3(a)(3), such payment shall be made within 30 days after
the Termination Year Bonus is so calculated;
	 
	 	 	        (4)    Continuation, for the Severance Period, of medical, dental,
accident and life insurance coverage on terms comparable to those which
would have been provided if the Participant’s employment with the Company
had continued for that time, with the payment for such insurance coverage
to be made on the same basis as if the Participant’s employment with the
Company had continued for that time; provided, however, that the
Company’s obligation to provide each such type of insurance coverage
shall cease as of the date that the Participant becomes eligible for such
type of insurance coverage under a plan or agreement of a subsequent
employer. Each Participant shall be obligated to notify the Company of
such Participant’s eligibility for insurance coverage under a plan or
agreement of a subsequent employer on or before the date that such
eligibility commences. The Company may determine that it is not
reasonably practicable to provide a type of comparable insurance coverage
required by this Section 3(a)(4) for reasons

3

 

	 	 	other than cost, in which event the Company shall provide a lesser
level or no coverage and compensate the Participant for the difference in
coverage through a cash payment to be made in quarterly installments
during the period that such insurance coverage would otherwise be
provided, such cash payment to be increased by a gross-up payment for
taxes and decreased by the Participant’s required contribution, if any.
Any such payment will be based upon the cost of an individual insurance
policy if it were assumed to be available. The Company’s obligation to
make any such quarterly installment payment shall cease at such time as
the Participant becomes eligible under a plan or agreement of a
subsequent employer for the type of insurance coverage for which the
Participant is being compensated; and
	 
	 	 	               (5)    Outplacement services with a firm selected by the Company, to
commence within a reasonable time following the Termination Date. The
aggregate fee for such outplacement services shall not exceed $20,000,
and any payments shall be made directly to such outplacement firm.

                        (b) If the employment of a Participant is terminated by the Company, the
Company shall pay the Participant all Accrued Obligations within 15 days
following the Termination Date.

                        (c) If a Participant breaches any of the covenants in the Noncompetition
Agreement, including any noncompetition, nonsolicitation or confidentiality
covenants contained therein, (i) the Participant’s entitlement to the payments
and benefits set forth in Section 3(a) shall be null and void, (ii) all rights
to receive or continue to receive severance payments and benefits shall
thereupon cease and (iii) the Participant shall immediately repay to the
Company all amounts theretofore paid to, and the value of all benefits
theretofore received by, the Participant pursuant to Section 3(a). The
foregoing shall not limit any other rights or remedies the Company may have
existing in its favor, including injunctive relief.

                        4. Plan Administration; Claims Procedure.

                        (a) Except as otherwise provided herein, this Plan shall be administered
by the Committee. The duties and authority of the Committee under this Plan
shall include (i) the interpretation of the provisions of this Plan, (ii) the
adoption of any rules and regulations which may become necessary or advisable
in the operation of this Plan, (iii) the making of such determinations as may
be permitted or required pursuant to this Plan (including the characterization
of a Participant’s termination under this Plan), and (iv) the taking of such
other actions as may be required for the proper administration of this Plan in
accordance with its terms. Any decision of the Committee with respect to any
matter within the authority of the Committee shall be final, binding and
conclusive upon the Company and each Participant, former Participant,
beneficiary, and each person claiming under or through any Participant or
beneficiary. Any action taken by the Committee with respect to any one or more
Participants shall not be binding on the Committee as to any action to be taken
with respect to any other Participant. Each determination required or
permitted under this Plan shall be made by the Committee in its sole and
absolute discretion.

4

 

                (b) Any Participant whose employment has terminated who believes that he
or she is entitled to receive benefits under this Plan, including benefits
other than those initially determined by the Committee (or, if applicable, the
Plan Administrator) to be payable, may file a claim in writing with the
Committee (or, if applicable, the Plan Administrator), specifying the reasons
for such claim. The Committee (or, if applicable, the Plan Administrator)
shall, within 90 days after receipt of such written claim (unless special
circumstances require an extension of time, but in no event more than 180 days
after such receipt), send a written notification to the Participant as to the
disposition of such claim. Such notification shall be written in a manner
calculated to be understood by the claimant and in the event that such claim is
denied in whole or in part, shall (i) state the specific reasons for the
denial, (ii) make specific reference to the pertinent Plan provisions on which
the denial is based, (iii) provide a description of any additional material or
information necessary for the Participant to perfect the claim and an
explanation of why such material or information is necessary, and (iv) set
forth the procedure by which the Participant may appeal the denial of such
claim. The Participant (or his or her duly authorized representative) may
request a review of the denial of any such claim or portion thereof by making
application in writing to the Committee (or, if applicable, the Plan
Administrator) within 60 days after receipt of such denial. Such Participant
(or his or her duly authorized representative) may, upon written request to the
Committee (or, if applicable, the Plan Administrator), review any documents
pertinent to such claim, and submit in writing issues and comments in support
of such claim. Within 60 days after receipt of a written appeal (unless
special circumstances require an extension of time, but in no event more than
120 days after such receipt), the Committee (or, if applicable, the Plan
Administrator) shall notify the Participant of the final decision with respect
to such claim. Such decision shall be written in a manner calculated to be
understood by the claimant and shall state the specific reasons for such
decision and make specific references to the pertinent Plan provision on which
the decision is based.

               (c) The Committee is empowered, on behalf of this Plan, to engage
accountants, legal counsel and such other persons as the Committee deems
necessary or advisable for the performance of its duties under this Plan. The
functions of any such persons engaged by the Committee shall be limited to the
specified services and duties for which they are engaged, and such persons
shall have no other duties, obligations or responsibilities under this Plan.
Such persons shall exercise no discretionary authority or discretionary control
respecting the administration of this Plan. All reasonable fees and expenses
of such persons shall be borne by the Company.

               5. Withholding Taxes; Authorized Deductions. The Company shall withhold
from all payments due under this Plan to each Participant (or his or her
beneficiary or estate) all taxes which, by applicable federal, state, local or
other law, the Company is required to withhold therefrom. The Company may also
reduce the amounts otherwise payable pursuant to Section 3(a) hereof to satisfy
the Participant’s required contributions for the insurance coverages being
provided hereunder.

               6. Amendment and Termination.

               (a) The Company shall have the right, in its sole discretion, pursuant to
action by the Board, to approve the amendment or termination of this Plan,
which amendment or termination shall not become effective until the date fixed
by the Board for such amendment or

5

 

termination, which date, in the case of an amendment which would be
adverse to the interests of any Participant or in the case of termination,
shall be at least 180 days after notice thereof is given by the Company to the
Participants in accordance with Section 7(j) hereof.

               (b) The Board may, at any time, remove a Participant from participation in
this Plan. Any such removal shall take effect no earlier than 180 days after
the date notice of such removal is given to the Participant.

               7. General Provisions.

               (a) Except as otherwise provided below in this Section 7(a), any amount
paid pursuant to this Plan shall be paid in lieu of any other amount of
severance relating to salary, short-term incentive compensation or other bonus
continuation to be received by the Participant upon termination of employment
of the Participant under any severance plan, policy or arrangement of the
Company. Subject to the foregoing, all rights of a Participant under any
employee benefit plan maintained by the Company shall be determined in
accordance with the provisions of such plan. For the avoidance of doubt, if a
Participant is entitled to severance payments and benefits under the Company’s
Transitional Compensation Plan or a Transitional Compensation Agreement with
the Company, such Participant shall receive payments and benefits under the
Transitional Compensation Plan or a Transitional Compensation Agreement, as the
case may be, and no payments shall be made or benefits provided hereunder to
such Participant.

               (b) If the Company is obligated by law to pay severance pay, notice pay or
other similar benefits, or if the Company is obligated by law to provide
advance notice of separation (“Notice Period”), then any payments hereunder
shall be reduced by the amount of any such severance pay, notice pay or other
similar benefits, as applicable, and by the amount of any severance pay, notice
pay or other similar benefits received during any Notice Period.

               (c) This Plan shall not be funded. No Participant entitled to benefits
hereunder shall have any right to, or interest in, any specific assets of the
Company.

               (d) Any benefit payable to or for the benefit of a minor, an incompetent
person or other person incapable of giving a receipt therefor shall be deemed
paid when paid to such person’s guardian or to the party providing or
reasonably appearing to provide for the care of such person, and such payment
shall fully discharge the Company, the Plan Administrator and all other parties
with respect thereto. If a Participant shall die while any amounts would be
payable to the Participant under this Plan had the Participant continued to
live, all such amounts, unless otherwise provided herein, shall be paid in
accordance with the terms of this Plan to such person or persons appointed in
writing by the Participant to receive such amounts or, if no person is so
appointed, to the estate of the Participant. The Company may, in its
discretion, pay any such amounts in a single lump-sum payment.

               (e) To the fullest extent permitted by law, it is intended that the
payments, benefits and rights of any Participant shall be free from any claim
of any creditor and all such payments, benefits and rights shall be free from
attachment, garnishment, trustee’s process or any other legal or equitable
process available to any creditor of such Participant. Except as

6

 

otherwise provided herein or by law, no right or interest of any
Participant under this Plan shall be assignable or transferable, in whole or in
part, either directly or by operation of law or otherwise, including without
limitation by execution, levy, garnishment, attachment, pledge or in any
manner; and no attempted assignment or transfer thereof shall be effective.

               (f) Neither the adoption of this Plan, nor any amendment hereof, nor the
payment of any benefits, nor any other actions taken in respect of this Plan,
shall be construed as giving any Participant the right to be retained in the
service of the Company or any of its subsidiaries, and all Participants shall
remain subject to discharge to the same extent as if this Plan had not been
adopted.

               (g) This Plan shall be binding upon the heirs, executors, administrators,
successors and assigns of the parties, including each Participant, present and
future, and any successor to the Company or one of its subsidiaries. This Plan
shall not be terminated by any merger or consolidation of the Company whereby
the Company is or is not the surviving or resulting corporation or as a result
of any transfer of all or substantially all of the assets of the Company. In
the event of any such merger, consolidation or transfer of assets, the
provisions of this Plan shall be binding upon the surviving or resulting
corporation or the person or entity to which such assets are transferred. In
the event of the consummation of a transaction initiated by the Company
involving the formation of a direct or indirect holding company of the Company
for an internal legal or business purpose in which the holders of the
outstanding voting securities of the Company become the holders of the
outstanding voting securities of such holding company in substantially the same
proportions, the provisions of this Plan shall be binding upon such holding
company.

               (h) The headings and captions herein are provided for reference and
convenience only, shall not be considered part of this Plan and shall not be
employed in the construction of this Plan.

               (i) If any provision of this Plan shall be held invalid or unenforceable,
such invalidity or unenforceability shall not affect any other provision
hereof, and this Plan shall be construed and enforced as if such provision had
not been included.

               (j) All notices and other communications required or permitted hereunder
shall be in writing and shall be deemed given when (i) delivered personally or
by overnight courier to the last known address of a Participant in the records
of the Company or (ii) when delivered or mailed by United States mail, first
class, postage prepaid, addressed to the intended recipient at his, her or its
last known address in the records of the Company.

               (k) This Plan shall be effective as of December 10, 2002 (the “Effective
Date”) and shall remain in effect unless and until terminated by the Board in
accordance with the provisions of Section 6 hereof. Notwithstanding the
foregoing, any such expiration shall not retroactively impair or otherwise
adversely affect the rights of any Participant which have arisen prior to the
date of such expiration.

7

 

                (l) This Plan shall be governed by, and construed and enforced in
accordance with the internal laws of the State of Illinois (without regard to
principles of conflicts of laws) to the extent not preempted by Federal law,
which shall otherwise control.

8

 

                IN WITNESS WHEREOF, the Company has caused this Plan to be adopted as of
the 10th day of December, 2002.

	 	 	 	 	 
	 	 	CDW COMPUTER CENTERS, INC.
	 	 	 	 	 
	 	 	
By: 	 	/s/ John A.
Edwardson

John A. Edwardson

Chairman and Chief Executive Officer

9

 

EXHIBIT B

ACKNOWLEDGMENT

     The undersigned, being approved by the Board of Directors of CDW Computer
Centers, Inc. to participate in the CDW Computer Centers, Inc. Compensation
Protection Plan For Executives (the “Plan”), acknowledges receipt of the Plan
and agrees and accepts the terms thereof.

	 	 	 
	Date:	 	
 
	 	
 	

Participant

 

 

EXHIBIT C

CDW COMPUTER CENTERS, INC.

COMPENSATION PROTECTION PLAN FOR EXECUTIVES

GENERAL RELEASE AGREEMENT

               This General Release Agreement (this “Release Agreement”) is executed by
      (the “Participant”) pursuant to the CDW Computer Centers, Inc.
Compensation Protection Plan For Executives (the “Plan”).

               WHEREAS, the Participant’s employment with CDW Computer Centers, Inc. and
its subsidiaries (the “Company”) is terminating;

               WHEREAS, the Participant has had [21 or 45 days, whichever is required by
law] to consider the form of this Release Agreement;

               WHEREAS, the Company advised the Participant in writing to consult with an
attorney before signing this Release Agreement;

               WHEREAS, the Participant acknowledges that the benefits to be provided to
the Participant under the Plan are in consideration of, and are sufficient to
support, the general release set forth in Section 2 of this Release Agreement;
and

               WHEREAS, the Participant understands that the Company regards the
representations and covenants by the Participant in this Release Agreement as
material and that the Company is relying on such representations and covenants
in paying amounts to the Participant pursuant to the Plan.

THE PARTICIPANT THEREFORE AGREES AS FOLLOWS:

               1. Termination Benefits. The Participant’s employment with the Company
shall terminate on      , and the Participant shall receive the termination
benefits set forth in Section 3 of the Plan in accordance with the terms and
subject to the conditions thereof.

               2.
General Release. (a) The Participant, on behalf of the Participant and
anyone claiming through the Participant, hereby agrees not to sue the Company
or any division, subsidiary, affiliate or other related entity of the Company
(whether or not such entity is wholly owned) or any of the past, present or
future directors, officers, administrators, trustees, fiduciaries or agents of
the Company or any of such other entities, or the predecessors, successors or
assigns of any of them (hereinafter referred to as the “Released Parties”), and
agrees to release and discharge, fully, finally and forever, the Released
Parties from any and all claims, causes of action, lawsuits, liabilities,
debts, accounts, covenants, contracts, controversies, agreements, promises,
sums of money, damages, judgments and demands of any nature whatsoever, in law
or in equity, both known and unknown, asserted or not asserted, foreseen or
unforeseen, which the Participant ever had or may presently have against any of
the Released Parties arising from the beginning of time up to and including the
effective date of this Release

C-1

 

Agreement, including, without limitation, all matters in any way related
to the Participant’s employment by the Company or any of its affiliates, the
terms and conditions thereof, any failure to promote the Participant and the
termination or cessation of the Participant’s employment with the Company or
any of its affiliates, and including, without limitation, any and all claims
arising under the Civil Rights Act of 1964, the Civil Rights Act of 1991, the
Civil Rights Act of 1866, the Age Discrimination in Employment Act, the Older
Workers’ Benefit Protection Act, the Family and Medical Leave Act, the
Americans With Disabilities Act, the Employee Retirement Income Security Act of
1974, [the Illinois Human Rights Act or the Chicago or Cook County Human Rights
Ordinance, if applicable, or, if not applicable, insert other applicable state
law or local ordinance], each as may be amended from time to time, or any other
federal, state, local or foreign statute, regulation, ordinance or order, or
pursuant to any common law doctrine; provided, however, that nothing contained
in this Release Agreement shall apply to, or release the Company from, any
obligation of the Company contained in the Plan, any vested benefits pursuant
to any employee benefit plan, program or policy of the Company or any
obligation of the Company to indemnify the Participant to the fullest extent
permissible under the Company’s Articles of Incorporation or Bylaws. The
consideration offered in the Plan is accepted by the Participant as being in
full accord, satisfaction, compromise and settlement of any and all claims or
potential claims, and the Participant expressly agrees that the Participant is
not entitled to, and shall not receive, any further recovery of any kind from
the Company or any of the other Released Parties, and that in the event of any
further proceedings whatsoever based upon any matter released herein, neither
the Company nor any of the other Released Parties shall have any further
monetary or other obligation of any kind to the Participant, including any
obligation for any costs, expenses or attorneys’ fees incurred by or on behalf
of the Participant. The Participant agrees that the Participant has no present
or future right to employment with the Company or any of the other Released
Parties.

               (b) The Participant expressly represents and warrants that the Participant
is the sole owner of the actual and alleged claims, demands, rights, causes of
action and other matters that are released herein; that the same have not been
transferred or assigned or caused to be transferred or assigned to any other
person, firm, corporation or other legal entity; and that the Participant has
the full right and power to grant, execute and deliver the general release,
undertakings and agreements contained herein.

               3. ACKNOWLEDGMENT BY PARTICIPANT. BY EXECUTING THIS RELEASE AGREEMENT,
THE PARTICIPANT EXPRESSLY ACKNOWLEDGES THAT THE PARTICIPANT HAS READ THIS
RELEASE AGREEMENT CAREFULLY, THAT THE PARTICIPANT FULLY UNDERSTANDS ITS TERMS
AND CONDITIONS, THAT THE PARTICIPANT HAS BEEN ADVISED TO CONSULT WITH AN
ATTORNEY PRIOR TO EXECUTING THIS RELEASE AGREEMENT, THAT THE PARTICIPANT HAS
BEEN ADVISED THAT THE PARTICIPANT HAS [21 OR 45 DAYS, WHICHEVER IS REQUIRED BY
LAW] WITHIN WHICH TO DECIDE WHETHER OR NOT TO EXECUTE THIS RELEASE AGREEMENT
AND THAT THE PARTICIPANT INTENDS TO BE LEGALLY BOUND BY IT. DURING A PERIOD OF
SEVEN DAYS FOLLOWING THE DATE OF THE PARTICIPANT’S EXECUTION OF THIS RELEASE
AGREEMENT, THE PARTICIPANT SHALL HAVE THE RIGHT TO REVOKE THE RELEASE OF CLAIMS
UNDER THE AGE DISCRIMINATION IN EMPLOYMENT ACT BY SERVING WITHIN SUCH PERIOD
WRITTEN NOTICE OF REVOCATION.

C-2

 

                4. The Plan and this Release Agreement constitute the entire understanding
between the parties with respect to the subject matter hereof. The Participant
has not relied on any oral statements that are not included in the Plan or this
Release Agreement.

               5. If any provision of this Release Agreement shall be held invalid or
unenforceable, such invalidity or unenforceability shall not affect any other
provision hereof, and this Release Agreement shall be construed and enforced as
if such provision had not been included.

               6. This Release Agreement shall be construed, interpreted and applied in
accordance with the internal laws of the State of Illinois without regard to
the principles of conflicts of laws.

	 	 	 
	Date:	

 	

[NAME]

C-3

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