Document:

Exhibit
4.28

 

AMENDMENT
NO. 2

TO

RETIREMENT
SAVINGS TRUST AND PLAN

A
PROTOTYPE PLAN SPONSORED BY

CALFEE,
HALTER & GRISWOLD LLP

 

This Amendment No. 2 is executed as of the date set
forth below by Calfee, Halter & Griswold LLP (hereinafter called the “Sponsor”);

 

WITNESSETH:

 

WHEREAS, the Sponsor previously adopted a Retirement
Savings Trust and Plan in the form of a Prototype Plan (hereinafter called the “Trust
and Plan”), which was most recently approved by the Internal Revenue Service on
February 26, 2002; and

 

WHEREAS, the Sponsor previously adopted Amendment No.
1 to the Trust and Plan and its related Adoption Agreements to conform said
documents with certain changes to the plan qualification requirements under
Section 401(a) of the Internal Revenue Code which were made by the Economic
Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”), as further amended
by the Job Creation and Worker Assistance Act of 2002; and

 

WHEREAS, the Sponsor now desires to amend the Trust
and Plan and the Adoption Agreements in order to further conform said documents
with additional changes now required or permitted by EGTRRA and other new laws;

 

NOW, THEREFORE, pursuant to Section 28.1 of the Trust
and Plan, the Sponsor hereby amends the Trust and Plan and the related Adoption
Agreements (which are attached hereto and made a part hereof in the form of
Exhibits A-2 and B-2), as follows:

 

 

PART I -
AMENDMENTS TO THE TRUST AND PLAN

 

1.             Section
8.6 of Article 8 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of said Section 8.6 and the substitution in
lieu thereof of a new Section 8.6 to read as follows:

 

“8.6         Deductibility
Limit.

 

In no event shall the
amount of all contributions by a Participating Company pursuant to Article 6
hereof, together with all amounts contributed by the Participating Companies to
the Trustee pursuant to Participants’ elections under Section 5.1 hereof,
exceed the maximum amount allowable as a deduction under Code Section 404(a)(3)
or any statute of similar import, and, effective January 1, 2002, taking into
account Section 616 of The Economic Growth and Tax Relief Reconciliation Act of
2001. Unless specifically authorized by the Board of the Participating Company,
all such contributions are hereby expressly conditioned on their deductibility.
Notwithstanding the foregoing, effective January 1, 2002, amounts contributed
by the Participating Companies pursuant to Participants’ elections under
Sections 5.1 and 5.8 hereof shall not be considered in determining the maximum
amount allowable as a deduction under Code Section 404(a)(3), and the limit
under Code Section 404(a)(7) shall not apply for any year in which no contributions
(other than elective deferrals under Code Section 402(g)(3)) are made to the
employer’s defined contribution plans. This limitation shall not apply to
contributions 

 

2

 

which may be required in order to provide the minimum
contributions described in Article 25 for any Plan Year in which the
Participating Company is required to make a top-heavy contribution to a defined
contribution plan which is maintained pursuant to an Adoption Agreement. Nor
shall this limitation apply to contributions which may be required in order to
recredit the Account of any rehired Participant whose Account is to be
recredited with previously forfeited amounts as described in Section 15.6
hereof.”

 

2.             Section
18.5 of Article 18 of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of the heading thereto and the substitution in
lieu thereof of a new heading to read as follows:

 

“18.5       Restrictions on Distributions (Prior
to the Effective Date of the 2002 Final and Temporary Code Section 401(a)(9)
Regulations).”

 

3.             A
new Section 18.5A of the Trust and Plan is hereby added, effective as of
January 1, 2002, to read as follows:

 

“18.5A    Restrictions on Distributions (On and After
the Effective Date of the 2002 Final and Temporary Code Section 401(a)(9)
Regulations).”

 

(a)           General Rules

 

(i)            Effective Date. Unless an
earlier effective date is specified in the Adoption Agreement, the provisions
of this Section will apply for purposes of determining required minimum
distributions for calendar years beginning with the 2003 calendar year.

 

(ii)           Coordination with Minimum
Distribution Requirements Previously in Effect. If the Adoption Agreement
specifies an effective date of this Section that is earlier than the date set
forth in Paragraph 18.5A(a)(i), required minimum distributions for 2002 under
this Section will be determined as follows. If the total amount of 2002
required minimum distributions under the Trust and Plan made to the distributee
prior to the effective date of this Section equals or exceeds the required
minimum distributions determined under this Section, then no additional
distributions will be required to be made for 2002 on or after such date to the
distributee. If the total amount of 2002 required minimum distributions under
the Trust and Plan made to the distributee prior to the effective date of this
Section is less than the amount determined under this Section, then required
minimum distributions for 2002 on and after such date will be determined so
that the total amount of required minimum distributions for 2002 made to the distributee
will be the amount determined under this Section.

 

(iii)          Precedence. The
requirements of this Section will take precedence over any inconsistent
provisions of the Trust and Plan.

 

3

 

(iv)          Requirements of Treasury
Regulations Incorporated. All distributions required under this Section will
be determined and made in accordance with the Treasury regulations under Code Section
401(a)(9).

 

(v)           TEFRA Section 242(b)(2) Elections.
Notwithstanding the other provisions of this Section, distributions may be made
under a designation made before January 1, 1984, in accordance with Section
242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the
provisions of the Trust and Plan that relate to Section 242(b)(2) of TEFRA.

 

(b)           Time and Manner of Distribution.

 

(i)            Required Beginning Date. The Participant’s
entire interest will be distributed, or begin to be distributed, to the Participant
no later than the Participant’s Required Beginning Date, as defined in Section
18.5A(e)(v), below.

 

(ii)           Death of Participant Before
Distributions Begin. If the Participant dies before distributions begin,
the Participant’s entire interest will be distributed, or begin to be
distributed, no later than as follows:

 

(A)          If the Participant’s surviving spouse
is the participant’s sole designated Beneficiary, then distributions to the
surviving souse will begin by December 31 of the calendar year immediately
following the calendar year in which the Participant died, or by December 31 of
the calendar year in which the Participant would have attained age 70 1/2, if
later.

 

(I)            Alternatively, the Participant or
surviving spouse Beneficiary may elect to have the Participant’s entire
interest distributed to such surviving spouse Beneficiary by December 31 of the
calendar year containing the fifth anniversary of the Participant’s death. The
election must be made no later than the earlier of September 30 of the calendar
year in which distribution would be required to begin under the preceding Subparagraph
(A) or by September 30 of the calendar year which contains the fifth
anniversary of the Participant’s (or, if applicable, surviving spouse’s) death.
If the Participant’s surviving spouse is the Participant’s sole designated Beneficiary,
and an election is made in accordance with this Subparagraph (I) and the
surviving spouse dies after the Participant but before distributions to either
the Participant or the surviving spouse begin, this election will apply as if
the surviving spouse were the Participant.

 

(B)           If the Participant’s surviving spouse
is not the Participant’s sole designated Beneficiary, then distributions to the
designated Beneficiary will begin by December 31 of the calendar year
immediately following the calendar year in which the Participant died.

 

4

 

(I)            Alternatively, the Participant or Beneficiary
may elect to have the Participant’s entire interest distributed to such Beneficiary
by December 31 of the calendar year containing the fifth anniversary of the Participant’s
death. The election must be made no later than the earlier of September 30 of
the calendar year in which distribution would be required to begin under the
preceding Subparagraph (B) or by September 30 of the calendar year which
contains the fifth anniversary of the Participant’s death.

 

(C)           If there is no designated Beneficiary
as of September 30 of the calendar year following the calendar year of the Participant’s
death, the Participant’s entire interest will be distributed by
December 31 of the calendar year containing the fifth anniversary of the Participant’s
death.

 

(D)          If the Participant’s surviving spouse
is the Participant’s sole designated Beneficiary and the surviving spouse dies
after the Participant but before distributions to the surviving spouse begin,
this Paragraph (b)(ii) (other than Subparagraph (A)), will apply as if the
surviving spouse were the Participant.

 

For purposes of this Paragraph (b)(ii) and Section
18.5A(d) (unless Subparagraph (D) of this Paragraph (b)(ii) applies),
distributions are considered to begin on the Participant’s Required Beginning Date.
If Subparagraph (D)  applies,
distributions are considered to begin on the date distributions are required to
begin to the surviving spouse under Subparagraph (A) of this Paragraph (b)(ii).
If distributions under an annuity purchased from an insurance company
irrevocably commence to the Participant before the Participant’s Required Beginning
Date (or to the Participant’s surviving spouse before the date distributions
are required to begin to the surviving spouse under Subparagraph (A)), the date
distributions are considered to begin is the date distributions actually
commence.

 

(iii)          Forms of Distribution. Unless
the Participant’s interest is distributed in the form of an annuity purchased
from an insurance company or in a single lump sum on or before the Required Beginning
Date, as of the first distribution calendar year distributions will be made in
accordance with Section 18.5A(c) and (d). If the Participant’s interest is
distributed in the form of an annuity purchased from an insurance company,
distributions thereunder will be made in accordance with the requirements of Code
Section 401(a)(9).

 

(c)           Required Minimum Distributions
During Participant’s Lifetime.

 

(i)            Amount of Required Minimum
Distribution For Each Distribution Calendar Year. During the Participant’s
lifetime, the minimum amount that will be distributed for each distribution
calendar year is the lesser of:

 

(A)          the quotient obtained by dividing the Participant’s
account balance by the distribution period in the Uniform Lifetime Table set
forth in

 

5

 

Section 1.401(a)(9)-9 of the Treasury Regulations,
using the Participant’s age as of the Participant’s birthday in the
distribution calendar year; or

 

(B)          if the Participant’s sole designated Beneficiary
for the distribution calendar year is the Participant’s spouse, the quotient
obtained by dividing the Participant’s account balance by the number in the
Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9 of the
Treasury Regulations, using the Participant’s and spouse’s attained ages as of
the Participant’s and spouse’s birthdays in the distribution calendar year.

 

(ii)           Lifetime Required Minimum
Distributions Continue Through Year of Participant’s Death. Required
minimum distributions will be determined under this Subsection (c) beginning
with the first distribution calendar year and up to and including the
distribution calendar year that includes the Participant’s date of death.

 

(d)           Required Minimum Distributions
After Participant’s Death.

 

(i)            Death On or After Date
Distributions Begin.

 

(A)          Participant Survived by Designated
Beneficiary. If the Participant dies on or after the date distributions
begin and there is a designated Beneficiary, the minimum amount that will be
distributed for each distribution calendar year after the year of the Participant’s
death is the quotient obtained by dividing the Participant’s account balance by
the longer of the remaining life expectancy of the Participant or the remaining
life expectancy of the Participant’s designated Beneficiary, determined as
follows:

 

(I)            The Participant’s remaining life
expectancy is calculated using the age of the Participant as of the Participant’s
birthday in the calendar year of the Participant’s death, reduced by one for
each subsequent calendar year.

 

(II)           If the Participant’s surviving spouse
is the Participant’s sole designated Beneficiary, the remaining life expectancy
of the surviving spouse is calculated for each distribution calendar year after
the year of the Participant’s death using the surviving spouse’s age as of the
spouse’s birthday in that year. For distribution calendar years after the year
of the surviving spouse’s death, the remaining life expectancy of the surviving
spouse is calculated using the age of the surviving spouse as of the spouse’s
birthday in the calendar year of the spouse’s death, reduced by one for each
subsequent calendar year.

 

(III)         If the Participant’s surviving spouse
is not the Participant’s sole designated Beneficiary, the designated Beneficiary’s
remaining life expectancy is calculated using the age of the Beneficiary in

 

6

 

the calendar year following the calendar year of the Participant’s
death, reduced by one for each subsequent calendar year.

 

(B)           No Designated Beneficiary. If
the Participant dies on or after the date distributions begin and there is no
designated Beneficiary as of September 30 of the year after the year of the Participant’s
death, the minimum amount that will be distributed for each distribution
calendar year after the year of the Participant’s death is the quotient
obtained by dividing the Participant’s account balance by the Participant’s
remaining life expectancy calculated using the age of the Participant in the calendar
year of death, reduced by one for each subsequent calendar year.

 

(ii)           Death Before Date Distributions
Begin.

 

(A)          Participant Survived by Designated
Beneficiary. If the Participant dies before the date distributions begin
and there is a designated Beneficiary, the minimum amount that will be
distributed for each distribution calendar year after the year of the Participant’s
death is the quotient obtained by dividing the Participant’s account balance by
the remaining life expectancy of the Participant’s designated Beneficiary,
determined as provided in the preceding Paragraph (i).

 

(I)            In the event that the Participant or
the Participant’s designated Beneficiary makes an election under Subparagraphs
(A) or (B) of Section 18.5A(b)(ii) to have the Participant’s entire interest
distributed to the Beneficiary by December 31 of the calendar year containing
the fifth anniversary of the Participant’s death, distributions will be made in
accordance with such election and the provisions of Subparagraph (A) or (B), as
applicable.

 

(B)           No Designated Beneficiary. If
the Participant dies before the date distributions begin and there is no
designated Beneficiary as of September 30 of the calendar year following
the calendar year of the Participant’s death, distribution of the Participant’s
entire interest will be completed by December 31 of the calendar year
containing the fifth anniversary of the Participant’s death.

 

(C)           Death of Surviving Spouse Before
Distributions to Surviving Spouse Are Required to Begin. If the Participant
dies before the date distributions begin, the Participant’s surviving spouse is
the Participant’s sole designated Beneficiary, and the surviving spouse dies
before distributions are required to begin to the surviving spouse under Paragraph
(A) of Section 18.5A(b)(ii)(A), this Paragraph (ii) will apply as if the
surviving spouse were the Participant.

 

7

 

(e)           Definitions.

 

(ii)           Designated Beneficiary. The
individual who is designated as the Beneficiary under Section 2.9 of the Trust
and Plan and is the designated Beneficiary under Code Section 401(a)(9) and
Section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.

 

(ii)           Distribution calendar year. A
calendar year for which a minimum distribution is required. For distributions
beginning before the Participant’s death, the first distribution calendar year
is the calendar year immediately preceding the calendar year which contains the
Participant’s Required Beginning Date. For distributions beginning after the Participant’s
death, the first distribution calendar year is the calendar year in which
distributions are required to begin under Section 18.5A(b)(ii). The required
minimum distribution for the Participant’s first distribution calendar year
will be made on or before the Participant’s Required Beginning Date. The
required minimum distribution for other distribution calendar years, including
the required minimum distribution for the distribution calendar year in which
the Participant’s Required Beginning Date occurs, will be made on or before
December 31 of that distribution calendar year.

 

(iii)          Life expectancy. Life
expectancy as computed by use of the Single Life Table in Section 1.401(a)(9)-9
of the Treasury Regulations.

 

(iv)          Participant’s account balance. The
account balance as of the last valuation date in the calendar year immediately
preceding the distribution calendar year (valuation calendar year) increased by
the amount of any contributions made and allocated or forfeitures allocated to
the account balance as of dates in the valuation calendar year after the
valuation date and decreased by distributions made in the valuation calendar
year after the valuation date. The account balance for the valuation calendar
year includes any amounts rolled or transferred to the Trust and Plan either in
the valuation calendar year or in the distribution calendar year if distributed
or transferred in the valuation calendar year.

 

(v)           Required Beginning Date. The
date specified in Section 18.5(a) of the Trust and Plan, to the extent
consistent with Section 401(a)(9)(C)(i) of the Code.”

 

4.             Section
18A.10 of Article 18A of the Trust and Plan is hereby amended, effective as of
January 1, 2002, by the deletion of the heading thereto and the substitution in
lieu thereof of a new heading to read as follows:

 

8

 

“18A.10  Restrictions on Distributions (Prior to the
Effective Date of the 2002 Final and Temporary Code Section 401(a)(9)
Regulations).”

 

5.             A
new Section 18A.10A of the Trust and Plan is hereby added, effective as of
January 1, 2002, to read as follows:

 

“18A.10A              Restrictions on Distributions (On
and After the Effective Date of the 2002 Final and Temporary Code Section
401(a)(9) Regulations).”

 

(a)           General Rules

 

(i)            Effective Date. Unless an
earlier effective date is specified in the Adoption Agreement, the provisions
of this Section will apply for purposes of determining required minimum
distributions for calendar years beginning with the 2003 calendar year.

 

(ii)           Coordination with Minimum
Distribution Requirements Previously in Effect. If the Adoption Agreement
specifies an effective date of this Section that is earlier than the date set
forth in Paragraph 18A.10A(a)(i), required minimum distributions for 2002 under
this Section will be determined as follows. If the total amount of 2002
required minimum distributions under the Trust and Plan made to the distributee
prior to the effective date of this Section equals or exceeds the required
minimum distributions determined under this Section, then no additional
distributions will be required to be made for 2002 on or after such date to the
distributee. If the total amount of 2002 required minimum distributions under
the Trust and Plan made to the distributee prior to the effective date of this
Section is less than the amount determined under this Section, then required
minimum distributions for 2002 on and after such date will be determined so
that the total amount of required minimum distributions for 2002 made to the
distributee will be the amount determined under this Section.

 

(iii)          Precedence. The
requirements of this Section will take precedence over any inconsistent
provisions of the Trust and Plan.

 

(iv)          Requirements of Treasury
Regulations Incorporated. All distributions required under this Section
will be determined and made in accordance with the Treasury regulations under
Code Section 401(a)(9).

 

(v)           TEFRA Section 242(b)(2) Elections.
Notwithstanding the other provisions of this Section, distributions may be made
under a designation made before January 1, 1984, in accordance with Section
242(b)(2) of the Tax Equity and Fiscal Responsibility Act (TEFRA) and the
provisions of the Trust and Plan that relate to Section 242(b)(2) of TEFRA.

 

9

 

(b)           Time and Manner of Distribution.

 

(i)            Required Beginning Date. The
Participant’s entire interest will be distributed, or begin to be distributed,
to the Participant no later than the Participant’s Required Beginning Date, as
defined in Section 18A.10A(e)(v), below.

 

(ii)           Death of Participant Before
Distributions Begin. If the Participant dies before distributions begin,
the Participant’s entire interest will be distributed, or begin to be
distributed, no later than as follows:

 

(A)          If the Participant’s surviving spouse
is the participant’s sole designated Beneficiary, then distributions to the
surviving souse will begin by December 31 of the calendar year immediately
following the calendar year in which the Participant died, or by December 31 of
the calendar year in which the Participant would have attained age 70 1/2, if
later.

 

(I)            Alternatively, the Participant or
surviving spouse Beneficiary may elect to have the Participant’s entire
interest distributed to such surviving spouse Beneficiary by December 31 of the
calendar year containing the fifth anniversary of the Participant’s death. The
election must be made no later than the earlier of September 30 of the calendar
year in which distribution would be required to begin under the preceding Subparagraph
(A) or by September 30 of the calendar year which contains the fifth
anniversary of the Participant’s (or, if applicable, surviving spouse’s) death.
If the Participant’s surviving spouse is the Participant’s sole designated
Beneficiary, and an election is made in accordance with this Subparagraph (I)
and the surviving spouse dies after the Participant but before distributions to
either the Participant or the surviving spouse begin, this election will apply
as if the surviving spouse were the Participant.

 

(B)           If the Participant’s surviving spouse
is not the Participant’s sole designated Beneficiary, then distributions to the
designated Beneficiary will begin by December 31 of the calendar year
immediately following the calendar year in which the Participant died.

 

(I)            Alternatively, the Participant or
Beneficiary may elect to have the Participant’s entire interest distributed to
such Beneficiary by December 31 of the calendar year containing the fifth
anniversary of the Participant’s death. The election must be made no later than
the earlier of September 30 of the calendar year in which distribution would be
required to begin under the preceding Subparagraph (B) or by September 30 of
the calendar year which contains the fifth anniversary of the Participant’s
death.

 

10

 

(C)           If there is no designated Beneficiary
as of September 30 of the calendar year following the calendar year of the
Participant’s death, the Participant’s entire interest will be distributed by
December 31 of the calendar year containing the fifth anniversary of the
Participant’s death.

 

(D)          If the Participant’s surviving spouse
is the Participant’s sole designated Beneficiary and the surviving spouse dies
after the Participant but before distributions to the surviving spouse begin,
this Paragraph (b)(ii) (other than Subparagraph (A)), will apply as if the
surviving spouse were the Participant.

 

For purposes of this Paragraph (b)(ii) and Section
18A.10A(d) (unless Subparagraph (D) of this Paragraph (b)(ii) applies),
distributions are considered to begin on the Participant’s Required Beginning
Date. If Subparagraph (D)  applies,
distributions are considered to begin on the date distributions are required to
begin to the surviving spouse under Subparagraph (A) of this Paragraph (b)(ii).
If distributions under an annuity purchased from an insurance company
irrevocably commence to the Participant before the Participant’s Required
Beginning Date (or to the Participant’s surviving spouse before the date
distributions are required to begin to the surviving spouse under Subparagraph
(A)), the date distributions are considered to begin is the date distributions
actually commence.

 

(iii)          Forms of Distribution. Unless
the Participant’s interest is distributed in the form of an annuity purchased
from an insurance company or in a single lump sum on or before the Required
Beginning Date, as of the first distribution calendar year distributions will
be made in accordance with Section 18A.10A(c) and (d). If the Participant’s
interest is distributed in the form of an annuity purchased from an insurance
company, distributions thereunder will be made in accordance with the
requirements of Code Section 401(a)(9).

 

(c)           Required Minimum Distributions
During Participant’s Lifetime.

 

(i)            Amount of Required Minimum
Distribution For Each Distribution Calendar Year. During the Participant’s
lifetime, the minimum amount that will be distributed for each distribution
calendar year is the lesser of:

 

(A)          the quotient obtained by dividing the
Participant’s account balance by the distribution period in the Uniform
Lifetime Table set forth in Section 1.401(a)(9)-9 of the Treasury Regulations,
using the Participant’s age as of the Participant’s birthday in the
distribution calendar year; or

 

(B)          if the Participant’s sole designated
Beneficiary for the distribution calendar year is the Participant’s spouse, the
quotient obtained by dividing the Participant’s account balance by the number
in the Joint and Last Survivor Table set forth in Section 1.401(a)(9)-9 of the
Treasury Regulations,

 

11

 

using the Participant’s and spouse’s attained ages as
of the Participant’s and spouse’s birthdays in the distribution calendar year.

 

(ii)           Lifetime Required Minimum
Distributions Continue Through Year of Participant’s Death. Required
minimum distributions will be determined under this Subsection (c) beginning
with the first distribution calendar year and up to and including the
distribution calendar year that includes the Participant’s date of death.

 

(d)           Required Minimum Distributions
After Participant’s Death.

 

(i)            Death On or After Date
Distributions Begin.

 

(A)          Participant Survived by Designated
Beneficiary. If the Participant dies on or after the date distributions
begin and there is a designated Beneficiary, the minimum amount that will be
distributed for each distribution calendar year after the year of the
Participant’s death is the quotient obtained by dividing the Participant’s
account balance by the longer of the remaining life expectancy of the
Participant or the remaining life expectancy of the Participant’s designated
Beneficiary, determined as follows:

 

(I)            The Participant’s remaining life
expectancy is calculated using the age of the Participant as of the Participant’s
birthday in the calendar year of Participant’s death, reduced by one for each subsequent
calendar year.

 

(II)           If the Participant’s surviving spouse
is the Participant’s sole designated Beneficiary, the remaining life expectancy
of the surviving spouse is calculated for each distribution calendar year after
the year of the Participant’s death using the surviving spouse’s age as of the
spouse’s birthday in that year. For distribution calendar years after the year
of the surviving spouse’s death, the remaining life expectancy of the surviving
spouse is calculated using the age of the surviving spouse as of the spouse’s
birthday in the calendar year of the spouse’s death, reduced by one for each
subsequent calendar year.

 

(III)         If the Participant’s surviving spouse
is not the Participant’s sole designated Beneficiary, the designated Beneficiary’s
remaining life expectancy is calculated using the age of the Beneficiary in the
calendar year following the calendar year of the Participant’s death, reduced
by one for each subsequent calendar year.

 

(B)           No Designated Beneficiary. If
the Participant dies on or after the date distributions begin and there is no
designated Beneficiary as of September 30 of the year after the year of the
Participant’s death, the minimum

 

12

 

amount that will be distributed for each distribution
calendar year after the year of the Participant’s death is the quotient
obtained by dividing the Participant’s account balance by the Participant’s
remaining life expectancy calculated using the age of the Participant in the calendar
year of death, reduced by one for each subsequent calendar year.

 

(ii)           Death Before Date Distributions
Begin.

 

(A)          Participant Survived by Designated
Beneficiary. If the Participant dies before the date distributions begin
and there is a designated Beneficiary, the minimum amount that will be
distributed for each distribution calendar year after the year of the
Participant’s death is the quotient obtained by dividing the Participant’s
account balance by the remaining life expectancy of the Participant’s designated
Beneficiary, determined as provided in the preceding Paragraph (i).

 

(I)            In the event that the Participant or
the Participant’s designated Beneficiary makes an election under Subparagraphs
(A) or (B) of Section 18A.10A(b)(ii) to have the Participant’s entire interest
distributed to the Beneficiary by December 31 of the calendar year containing
the fifth anniversary of the Participant’s death, distributions will be made in
accordance with such election and the provisions of Subparagraph (A) or (B), as
applicable.

 

(B)           No Designated Beneficiary. If
the Participant dies before the date distributions begin and there is no
designated Beneficiary as of September 30 of the calendar year following
the calendar year of the Participant’s death, distribution of the Participant’s
entire interest will be completed by December 31 of the calendar year
containing the fifth anniversary of the Participant’s death.

 

(C)           Death of Surviving Spouse Before
Distributions to Surviving Spouse Are Required to Begin. If the Participant
dies before the date distributions begin, the Participant’s surviving spouse is
the Participant’s sole designated Beneficiary, and the surviving spouse dies
before distributions are required to begin to the surviving spouse under
Paragraph (A) of Section 18A.10A(b)(ii)(A), this Paragraph (ii) will apply as
if the surviving spouse were the Participant.

 

(e)           Definitions.

 

(ii)           Designated Beneficiary. The
individual who is designated as the Beneficiary under Section 2.9 of the Trust
and Plan and is the designated Beneficiary under Code Section 401(a)(9) and
Section 1.401(a)(9)-1, Q&A-4, of the Treasury Regulations.

 

13

 

(ii)           Distribution calendar year. A
calendar year for which a minimum distribution is required. For distributions
beginning before the Participant’s death, the first distribution calendar year
is the calendar year immediately preceding the calendar year which contains the
Participant’s Required Beginning Date. For distributions beginning after the
Participant’s death, the first distribution calendar year is the calendar year
in which distributions are required to begin under Section 18A.10A(b)(ii). The
required minimum distribution for the Participant’s first distribution calendar
year will be made on or before the Participant’s Required Beginning Date. The
required minimum distribution for other distribution calendar years, including
the required minimum distribution for the distribution calendar year in which
the Participant’s Required Beginning Date occurs, will be made on or before
December 31 of that distribution calendar year.

 

(iii)          Life expectancy. Life
expectancy as computed by use of the Single Life Table in Section 1.401(a)(9)-9
of the Treasury Regulations.

 

(iv)          Participant’s account balance. The
account balance as of the last valuation date in the calendar year immediately
preceding the distribution calendar year (valuation calendar year) increased by
the amount of any contributions made and allocated or forfeitures allocated to
the account balance as of dates in the valuation calendar year after the
valuation date and decreased by distributions made in the valuation calendar
year after the valuation date. The account balance for the valuation calendar
year includes any amounts rolled or transferred to the Trust and Plan either in
the valuation calendar year or in the distribution calendar year if distributed
or transferred in the valuation calendar year.

 

(v)           Required Beginning Date. The
date specified in Section 18A.10(a) of the Trust and Plan, to the extent
consistent with Section 401(a)(9)(C)(i) of the Code.”

 

6.             Section
22.1 of Article 22 of the Trust and Plan is hereby amended, effective as of
January 1, 1999, by the deletion of paragraph (c) thereof and the substitution
in lieu thereof of a new paragraph (c) to read as follows:

 

“(c)         Upon direction by the
Company, to invest or reinvest all or a portion of the Trust Fund in qualifying
employer securities and/or qualifying employer real estate as such terms are
defined in Code Section 4975, as amended, and Section 407(d) of ERISA, which
investment may constitute more than ten percent (10%) of the fair market value
of the assets of the Trust Fund if permitted by Section 1524(b) of the Taxpayer
Relief Act of 1977 (as amended by Section 655 of the Economic Growth and Tax
Relief Reconciliation Act of 2001), and to retain, or to sell, exchange or
otherwise dispose of any such securities or real estate held in this Trust Fund.
In the event of any such investment, the Trustee

 

14

 

shall file
with the appropriate District Director of Internal Revenue such returns and
other information as shall be required from time to time by the Code, as
amended, and valid regulations, rulings and procedures thereunder;”

 

PART II - AMENDMENTS TO ADOPTION AGREEMENT #001

 

1.             Adoption
Agreement #001 is hereby amended as set forth in Exhibit A-2 attached hereto
and made a part hereof, effective as of the dates set forth in said Exhibit A-2.

 

PART III - AMENDMENTS TO ADOPTION AGREEMENT #002

 

1.             Adoption
Agreement #002 is hereby amended as set forth in Exhibit B-2 attached hereto
and made a part hereof, effective as of the dates set forth in said Exhibit B-2.

 

IN WITNESS WHEREOF, the Sponsor, by its duly
authorized representative hereby executes this Amendment No. 2 this                day
of                                      ,
2003.

 

	
   

  	
  CALFEE, HALTER
  & GRISWOLD LLP

  
	
   

  	
   

  
	
   

  	
  (“Sponsor”)

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
   

  	
   

  

 

15Exhibit
4.29

 

AMENDMENT
NO. 3

TO

RETIREMENT
SAVINGS TRUST AND PLAN

A
PROTOTYPE PLAN SPONSORED BY

CALFEE,
HALTER & GRISWOLD LLP

 

This Amendment No. 3 is executed as of the date set
forth below by Calfee, Halter & Griswold LLP (hereinafter called the “Sponsor”);

 

WITNESSETH:

 

WHEREAS, the Sponsor previously adopted a Retirement
Savings Trust and Plan in the form of a Prototype Plan (hereinafter called the “Trust
and Plan”), which was most recently approved by the Internal Revenue Service on
February 26, 2002; and

 

WHEREAS, the Sponsor previously adopted Amendment No.
1 to the Trust and Plan and its related Adoption Agreements to conform said
documents with certain changes to the plan qualification requirements under
Section 401(a) of the Internal Revenue Code which were made by the Economic
Growth and Tax Relief Reconciliation Act of 2001 (“EGTRRA”), as further amended
by the Job Creation and Worker Assistance Act of 2002; and

 

WHEREAS, the Sponsor previously adopted Amendment No.
2 to the Trust and Plan and its related Adoption Agreements to conform said
documents with certain changes in the minimum distribution requirements under
Code Section 40l(a)(9); and

 

WHEREAS, the Sponsor now desires to amend the Trust
and Plan and the Adoption Agreements in order to further conform said documents
with additional changes now required or permitted by EGTRRA;

 

NOW, THEREFORE, pursuant to Section 28.1 of the Trust
and Plan, the Sponsor hereby amends the Trust and Plan and the related Adoption
Agreements (which are attached hereto and made a part hereof in the form of
Exhibits A-3 and B-3), as follows:

 

 

PART I -
AMENDMENTS TO THE TRUST AND PLAN

 

1.             Section
18.4 of Article 18 of the Trust and Plan is hereby amended, effective as of March
28, 2005, by the deletion of said Section 18.4 and the substitution in lieu
thereof of a new Section 18.4 to read as follows:

 

“18.4       Involuntary Payment of Small Amounts.

 

Notwithstanding any contrary provision of this Trust
and Plan, to the extent an involuntary cash-out amount is elected in the
Adoption Agreement, in the event that the Vested Interest and Personal Accounts
of a retired, terminated or deceased Participant have a value less than or
equal to the amount set forth in the Adoption Agreement, the Administrator
shall direct the Trustee to distribute such Vested Interest and Personal
Accounts in a single lump sum payment without the consent of the Participant or
his Beneficiary.

 

Notwithstanding the foregoing, to the extent the
involuntary cash-out amount is greater than $1,000, if the Participant or his
Beneficiary does not elect to receive such distribution directly or to have
such distribution paid directly to an eligible retirement plan specified by the
Participant or, if applicable, his Beneficiary, in a direct rollover, then the
Administrator shall direct the Trustee to pay such distribution in a direct
rollover to an individual retirement plan designated by the Administrator. In
determining whether an involuntary cash-out amount is greater than $1,000, amounts
credited to a Participant’s Rollover Account shall be taken into account.”

 

2.             Section
18A.7 of Article 18A of the Trust and Plan is hereby amended, effective as of March
28, 2005, by the deletion of said Section 18A.7 the substitution in lieu
thereof of a new Section 18A.7 to read as follows:

 

2

 

“18A.7                    Involuntary
Payment of Small Amounts

 

Notwithstanding any contrary provision of this Trust
and Plan, to the extent an involuntary cash-out amount is elected in the
Adoption Agreement, in the event that the Vested Interest and Personal Accounts
of a retired, terminated or deceased Participant have a value less than or
equal to the amount designated by the Company pursuant to the Adoption
Agreement, the Administrator shall direct the Trustee to distribute such Vested
Interest and Personal Accounts in a single lump sum payment without the consent
of the Participant or Beneficiary. Any such lump sum payment shall be in full
settlement of such Participant’s or Beneficiary’s rights under this Trust and
Plan.

 

Notwithstanding the foregoing, to the extent the
involuntary cash-out amount is greater than $1,000, if the Participant or his
Beneficiary does not elect to receive the distribution directly or to have such
distribution paid directly to an eligible retirement plan specified by the
Participant or, if applicable, his Beneficiary, in a direct rollover, then the Administrator
shall direct the Trustee to pay such distribution in a direct rollover to an
individual retirement plan designated by the Administrator. In determining
whether an involuntary cash-out amount is greater than $1,000, amounts credited
to a Participant’s Rollover Account shall be taken into account.”

 

PART II - AMENDMENTS TO ADOPTION AGREEMENT #001

 

1.             Adoption
Agreement #001 is hereby amended as set forth in Exhibit A-3 attached hereto
and made a part hereof, effective as of the date set forth in said Exhibit A-3.

 

3

 

PART III - AMENDMENTS TO ADOPTION AGREEMENT #002

 

1.             Adoption
Agreement #002 is hereby amended as set forth in Exhibit B-3 attached hereto
and made a part hereof, effective as of the date set forth in said Exhibit B-3.

 

IN WITNESS WHEREOF, the Sponsor, by its duly
authorized representative hereby executes this Amendment No. 3 effective March
28, 2005.

 

	
   

  	
  CALFEE, HALTER
  & GRISWOLD LLP

  
	
   

  	
  (“Sponsor”)

  
	
   

  	
   

  
	
   

  	
   

  
	
   

  	
  By:

  	
   

  	
   

  

 

4

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