Document:

EXHIBIT 4.6

                                      NOKIA
                                      -----
                     RETIREMENT SAVINGS AND INVESTMENT PLAN
                     --------------------------------------
                          AS AMENDED AND RESTATED 2007
                          ----------------------------

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                               TABLE OF CONTENTS

                                                                          Page

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

         1.01  "Account".................................................... 1
         1.02 "Actual Deferral Percentage".................................. 3
         1.03 "Administrative Delegate"..................................... 3
         1.04 "Anniversary Date"............................................ 3
         1.05 "Annuity Starting Date"....................................... 3
         1.06 "Applicable Computation Period"............................... 3
         1.07 "Average Contribution Percentage"............................. 3
         1.08 "Average Deferral Percentage"................................. 3
         1.09 "Beneficiary"................................................. 3
         1.10 "Board of Directors".......................................... 4
         1.11 "Committee"................................................... 4
         1.12 "Company"..................................................... 4
         1.13 "Compensation"................................................ 4
         1.14 "Contribution Percentage"..................................... 5
         1.15 "Controlled or Affiliated Service Group"...................... 6
         1.16 "Disability".................................................. 6
         1.17 "Effective Dates"............................................. 6
         1.18 "Eligible Employee"........................................... 6
         1.19 "Employee".................................................... 7
         1.20 "Employer".................................................... 7
         1.21 "Highly Compensated Employee"................................. 7
         1.22 "Inactive Participant"........................................ 8
         1.23 "Internal Revenue Code" or "Code"............................. 8
         1.24 "Leased Employee"............................................. 8
         1.25 "Leave of Absence"............................................ 8
         1.26 "Military Absence"............................................ 8
         1.27 "Nonhighly Compensated Employee".............................. 8
         1.28 "Participant"................................................. 8
         1.29 "Plan"........................................................ 9
         1.30 "Plan Year"................................................... 9
         1.31 "Pooled Investment Account"................................... 9
         1.32 "Protected Spouse"............................................ 9
         1.33 "Qualified Domestic Relations Order".......................... 9
         1.34 "Retirement".................................................. 9
         1.35 "Retirement Dates"............................................ 9
         1.36 "Service"..................................................... 9
         1.37 "Trust Agreement".............................................11
         1.38 "Trustee".....................................................11
         1.39 "Trust Fund"..................................................11
         1.40 "Valuation Date"..............................................11

                                       i
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                               TABLE OF CONTENTS
                                  (continued)
                                                                          Page

ARTICLE 2 ELIGIBILITY AND PARTICIPATION.....................................12

         2.01 Eligibility for Participation.................................12
         2.02 Change in Employment Status...................................12
         2.03 Election Not to Defer; Cessation of Deferrals.................13
         2.04 Suspension of Right to Make Elective Deferrals................13

ARTICLE 3 CONTRIBUTIONS.....................................................14

         3.01 Elective Deferral Contributions...............................14
         3.02 Reduction of Excess Elective Deferral Contributions...........15
         3.03 Matching and Retirement Contributions.........................15
         3.04 Voluntary After-Tax Contributions.............................18
         3.05 Contribution Changes..........................................19
         3.06 Discontinuance of Contributions...............................19
         3.07 Rollover Contributions from Other Qualified Plans.............19
         3.08 Transfer of Assets from Other Qualified Plans.................21
         3.09 Deposit of Contributions; Delay in Payments...................21

ARTICLE 4 CONTRIBUTION LIMITATIONS..........................................22

         4.01 Limitation on Elective Deferral Contributions.................22
         4.02 Limitation on Elective Deferral and Matching Contributions....22
         4.03 Limitation on Allocations.....................................25
         4.04 Distribution of Excess Deferrals..............................27
         4.05 Distribution of Excess Contributions..........................28
         4.06 Distribution of Excess Aggregate Contributions................29
         4.07 Incorporation by Reference....................................29
         4.08 Allocation of Forfeitures.....................................30

ARTICLE 5 MAINTENANCE OF ACCOUNTS, INVESTMENT FUNDS AND
          VALUATION OF THE TRUST FUND.......................................31

         5.01 Maintenance of Accounts.......................................31
         5.02 Investment Election...........................................31
         5.03 Investment Funds..............................................31
         5.04 Valuation of Trust Fund.......................................31
         5.05 Allocation of Investment Earnings and Expenses................32

ARTICLE 6 DISTRIBUTIONS FROM THE PLAN.......................................33

         6.01 Retirement Dates..............................................33
         6.02 Retirement Distributions......................................33
         6.03 Death Benefits................................................33
         6.04 Beneficiary Designation.......................................34
         6.05 Disability Retirement.........................................35
         6.06 In-Service Distributions......................................35
         6.07 Distribution Upon Termination of Employment...................38

                                       ii
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                               TABLE OF CONTENTS
                                  (continued)
                                                                          Page

         6.08 Segregated Accounts...........................................40
         6.09 Payment of Benefits; Timing...................................41
         6.10 Direct Rollovers..............................................41

ARTICLE 7 CLAIM PROCEDURES..................................................43

         7.01 Claim Procedures..............................................43
         7.02 Proof of Claim................................................43

ARTICLE 8 ADMINISTRATION OF THE PLAN........................................44

         8.01 Assignment of Administrative Authority........................44
         8.02 Organization and Operation of the Committee...................44
         8.03 Authority and Responsibility..................................45
         8.04 Records and Reports...........................................46
         8.05 Required Information..........................................46
         8.06 Fiduciary Liability...........................................46
         8.07 Payment of Expenses...........................................47
         8.08 Indemnification...............................................47
         8.09 Payment of Expenses...........................................47
         8.10 Plan Correction...............................................47

ARTICLE 9 AMENDMENT AND TERMINATION.........................................48

         9.01 Amendment.....................................................48
         9.02 Termination...................................................48
         9.03 Vesting Upon Termination......................................49
         9.04 Distribution of Benefits After Termination....................49
         9.05 Distributions Upon Sale of Assets.............................49
         9.06 Distributions Upon Sale of Subsidiary.........................49
         9.07 Satisfaction of Liability.....................................49

ARTICLE 10 PARTICIPATING COMPANIES..........................................50

         10.01 Adoption by Other Entities...................................50
         10.02 Alternative Provisions.......................................50
         10.03 Right to Withdraw (Plan Spin-off)............................50
         10.04 Procedure Upon Withdrawal....................................50
         10.05 Multiple Employer Plan.......................................51

ARTICLE 11 TOP-HEAVY PROVISIONS.............................................52

         11.01 Definition of Top-Heavy and Super Top-Heavy..................52
         11.02 Definition of Key Employee...................................53
         11.03 Minimum Employer Contribution................................53
         11.04 Modification of Top-Heavy Rules..............................55

ARTICLE 12 QUALIFIED DOMESTIC RELATIONS ORDERS..............................57

         12.01 Qualified Domestic Relations Orders..........................57

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                               TABLE OF CONTENTS
                                  (continued)
                                                                          Page

         12.02 Specifications...............................................57
         12.03 Payment Before Separation From Service.......................57
         12.04 Earliest Retirement Age......................................58
         12.05 Procedures...................................................58

ARTICLE 13 LOANS............................................................61

         13.01 Amount of Loans and Terms of Repayment.......................61

ARTICLE 14 GENERAL PROVISIONS...............................................63

         14.01 Exclusiveness of Benefits....................................63
         14.02 Limitation of Rights.........................................63
         14.03 Limitation of Liability and Legal Actions....................63
         14.04 Construction of Agreement....................................63
         14.05 Title to Assets; Non-Assignability (Spendthrift Provision)...64
         14.06 Severability.................................................64
         14.07 Titles and Headings..........................................64
         14.08 Counterparts as Original.....................................64
         14.09 Merger of Plans..............................................64
         14.10 Disposition of Unclaimed Benefits............................65
         14.11 Substitute Payee.............................................65
         14.12 USERRA.......................................................65
         14.13 Impossibility of Performance.................................65
         14.14 Dissolution of the Employer..................................65
         14.15 Discharge of Trustee's Obligation to Make Payments...........65
         14.16 Incapacity...................................................66
         14.17 Definition of Words..........................................66
         14.18 Titles.......................................................66

ARTICLE 15 MINIMUM DISTRIBUTION REQUIREMENTS................................67

         15.01 General Rules................................................67
         15.02 Time and Manner of Distribution..............................67
         15.03 Required Minimum Distributions During Participant's Lifetime.68
         15.04 Required Minimum Distributions After Participant's Death.....69
         15.05 Definitions..................................................70

                                       iv
<PAGE>

                              STATEMENT OF PURPOSE
                              --------------------

The Nokia  Retirement  Savings and Investment Plan for Employees of Nokia,  Inc.
(the "Plan") was established in 1983 to permit Nokia,  Inc. to share its profits
with its employees and to provide for the  accumulation of funds for the benefit
of eligible  employees and their  beneficiaries  in the manner and to the extent
set  forth  in such  plan.  The  Plan,  to which  Nokia,  Inc.  has been  making
contributions since that time, has been restated several times since 1983.

Effective  January 1, 1989,  Plan was amended and restated in its entirety,  and
its name changed to the "Nokia Retirement Savings and Investment Plan."

Nokia Inc. became the sponsor of the Plan as a result of a corporate  merger and
reorganization whereby the prior sponsor of the Plan merged into the Company and
assigned all of its assets and liabilities to the Company.

Nokia Inc.  has agreed to form a joint  venture  with  Siemens  AG,  named Nokia
Siemens Networks ("NSN"), which will become effective as of April 1, 2007. Nokia
Inc.  and  Siemens  AG will  each own a 50%  interest  in NSN.  Nokia  Inc.  has
determined that the employees of Nokia's  Networks  Business  Group,  which will
become part of NSN, should continue to participate in the Plan. Accordingly, the
Plan will become a multiple employer plan effective April 1, 2007.

Effective April 1, 2007 (the  "Restatement  Effective  Date"),  the Plan and its
related  trust are again  being  amended and  restated  and  continued  in their
entirety.

The rights of any Plan Participants who retired,  terminated  employment or died
before the  effective  date of any  amendment  shall be determined in accordance
with  the  terms  and  provisions  of the  Plan in  effect  on the  date of such
retirement, termination of employment or death, except as otherwise specifically
provided herein.

                                    ARTICLE 1
                                    ---------
                                   DEFINITIONS
                                   -----------

For  purposes  of the Plan,  the  following  words and  phrases  shall  have the
following  meanings  unless a  different  meaning  is  plainly  required  by the
context. Wherever used, the masculine pronoun shall include the feminine pronoun
and the feminine  pronoun shall include the  masculine,  and the singular  shall
include the plural and the plural shall include the singular.

1.01 "Account"
      -------

      The  interest of a  Participant  in the Trust Fund as  represented  by his
      accounts as designated below.

      (a)   "Elective Deferral Contribution Account" (Account A)- The portion of
             --------------------------------------
            the Trust Fund  attributable  to a Participant's  Elective  Deferral
            Contributions

                                       1
<PAGE>

            (i)   in accordance with the provisions of Section 3.01

            (ii)  the provisions of the Plan in effect prior to the  Restatement
                  Effective Date.

      (b)   "Matching  Contribution  Account"  (Account  B)- The  portion of the
            Trust Fund attributable to the Company's

            (i)   Matching  Contributions  in accordance  with the provisions of
                  Subsection  3.03(a)  and  with the  provisions  of the Plan in
                  effect prior to the Restatement Effective Date;

            (ii)  Additional  Matching  Contributions  in  accordance  with  the
                  provisions of Subsection 3.03(b).

      (c)   "Retirement  Contribution  Account"  (Account C)- The portion of the
            Trust Fund attributable to the Company's Retirement Contributions in
            accordance  with  the  provisions  of  Subsection  3.03(c)  and  the
            provisions of the Plan in effect prior to the Supplemental Effective
            Date, and Top-Heavy Contributions in accordance with Article 11.

      (d)   "Rollover  Account"- The portion of the Trust Fund  attributable  to
            funds rolled over from another  qualified  plan in  accordance  with
            Section 3.07.

      (e)   "Transfer  Account"- The portion of the Trust Fund  attributable  to
            the Company's  contributions  during a  Participant's  participation
            under another  qualified plan and transferred in accordance with the
            provisions of Section 3.08.

      (f)   "Voluntary After-Tax  Contribution Account" (Account D)- The portion
            of the Trust  Fund  attributable  (i) to a  Participant's  Voluntary
            After-Tax  Contributions  based on the  first 6% of a  Participant's
            Compensation  under the  provisions  of the Plan in effect  prior to
            January 1, 1989, and (ii) to the Voluntary  After-Tax  Contributions
            made on or after July 1, 1997, by certain  "Seconded  Employees" who
            are working for "Nokia Abroad," pursuant to Section 3.04 hereof.

      (g)   "Additional  Voluntary After-Tax  Contribution Account" (Account E)-
            The  portion  of the  Trust  Fund  attributable  to a  Participant's
            Voluntary After-Tax Contributions in excess of 6% of a Participant's
            Compensation  under the  provisions  of the Plan in effect  prior to
            January 1, 1989.

      (h)   "Qualified Matching Contribution  Account"- The portion of the Trust
            Fund attributable to the Company's Qualified Matching  Contributions
            in accordance with the provisions of Subsection 3.03(b).

      (i)   "Qualified  Nonelective  Contribution  Account"-  The portion of the
            Trust  Fund  attributable  to the  Company's  Qualified  Nonelective
            Contributions  in  accordance  with  the  provisions  of  Subsection
            3.03(d).

                                       2
<PAGE>

1.02 "Actual Deferral Percentage"
      --------------------------

      The ratio  (expressed as a percentage) of the amount of Elective  Deferral
      Contributions  and qualified company  Contributions  paid into the Plan on
      behalf  of each  Participant  for  such  Plan  Year  to the  Participant's
      Compensation for such Plan Year.

1.03 "Administrative Delegate"
      -----------------------

      One or more persons or  institutions  to whom the  Committee has delegated
      certain administrative functions pursuant to a written agreement.

1.04 "Anniversary Date"
      ----------------

      Each January 1.

1.05 "Annuity Starting Date"
      ---------------------

      The first day of the first  period  for which an amount is  payable  as an
      annuity. If a benefit is not payable in the form of an annuity,  the first
      day on which all events have  occurred  which entitle the  Participant  to
      such benefit.

1.06 "Applicable Computation Period"
      -----------------------------

      (a)   For purposes of  contributions in accordance with Articles 3 and 11,
            the Applicable Computation Period shall be the Plan Year.

      (b)   For all other purposes,  the Applicable  Computation Period shall be
            the  12-month  period  beginning  as of the  first  day of the month
            during which a person first completed an Hour of Employment with the
            Employer and each anniversary thereof.

1.07 "Average Contribution Percentage"
      -------------------------------

      The Average Contribution Percentage, for a specified group of Participants
      for a Plan Year, shall mean the average (expressed as a percentage) of the
      Contribution Percentages of the Eligible Participants in such group.

1.08 "Average Deferral Percentage"
      ---------------------------

      The Average Deferral Percentage, for a specified group of Participants for
      a Plan Year,  shall mean the average  (expressed as a  percentage)  of the
      Actual Deferral Percentages of the Eligible Participants in such group.

1.09 "Beneficiary"
      -----------

      The person  designated to receive  benefits  payable under the Plan in the
      event  of  death.  In the  event  a  Beneficiary  is not  designated,  the
      Participant's  surviving spouse shall be deemed his Beneficiary or, in the
      absence  of a  surviving  spouse,  the  benefits  shall  be  paid  to  the
      Participant's estate.

                                       3
<PAGE>

1.10 "Board of Directors"
      ------------------

      The Board of Directors of Nokia Inc.

1.11 "Committee"
      ---------

      The  person or  persons  appointed  in  accordance  with  Section  8.01 to
      administer the Plan. In the absence of such designation, the Company shall
      serve as the Committee,  and in such case,  all  references  herein to the
      Committee shall be deemed a reference to the Company.

1.12 "Company"
      -------

      (a)   Nokia Inc. and any successor which shall maintain this Plan; and

      (b)   any other business entity,  including Nokia Networks Business Group,
            which  duly  adopts  the Plan  with  the  approval  of the  Board of
            Directors.

1.13 "Compensation"
      ------------

      (a)   Unless  otherwise  indicated,  for purposes of Article 3, the amount
            described in  Subsection  (c) exclusive of any (i) amount paid to an
            expatriate  pursuant to an international  assignment  contract which
            has not been designated as United States pensionable compensation in
            such  contract,  (ii) amount paid  before an Eligible  Employee  was
            eligible to become a Participant  in  accordance  with Section 2.01,
            and  (iii)  amount of any  "excess  Flex  Dollars"  (as such term is
            defined in the Nokia Benefits By Choice Plan) that were  contributed
            to the  Plan as  Elective  Deferral  Contributions,  as  defined  in
            Section  3.01(a),  from the  Nokia  Benefits  By  Choice  Plan.  For
            purposes of Section 3.01,  third party  insurance  payments shall be
            excluded.

      (b)   For purposes of Section 4.03, the  Participant's  wages for the Plan
            Year paid by the  Employer of the type  reported  on Form W-2.  Such
            wages shall include amounts within the meaning of section 3401(a) of
            the Code  plus any  other  amounts  paid to the  Participant  by the
            Employer  for which the  Employer  is  required to furnish a written
            statement  under  sections  6041(d)  and  6051(a)(3)  of  the  Code,
            determined  without  regard  to the  rules  that  limit  the  amount
            required  to be  reported  based on the  nature or  location  of the
            employment or services performed, plus all amounts excluded from the
            Participant's   income  for  the  period  under  Code  Section  125,
            402(g)(3),  457 and, for limitation years after 2000, 132(f)(4), but
            exclusive of the following:

            (i)   severance pay on a non payroll basis;

            (ii)  non-qualified deferred compensation payments;

                                       4
<PAGE>

            (iii) any amounts  paid or  reimbursed  by the  Employer  for moving
                  expenses which the Employer reasonably believes at the time of
                  such payment to be  deductible  by the Employee  under section
                  217 of the Code;

            (iv)  welfare   benefits,   fringe  benefits  (cash  and  non-cash),
                  reimbursements of other expense  allowances,  moving expenses,
                  third party insurance payments and "excess Flex Dollars"; and

            (v)   amounts  realized from the exercise of a  non-qualified  stock
                  option,  or when restricted  stock (or other property) held by
                  the Employee  either  becomes freely  "transferable"  or is no
                  longer  subject to a "substantial  risk of  forfeiture"  (both
                  quoted terms within the meaning of Code Section 83(a)).

      (c)   For  purposes of  Sections  1.23 and 4.02 and Article 11, the amount
            described  in  Subsection  (b),  increased  by  the  amount  of  any
            contributions  made by the  Employer  under any salary  reduction or
            similar arrangement to a qualified deferred compensation, pension or
            cafeteria  plan  (including  the amount of any "excess  Flex Dollars
            that were contributed to the Plan as Elective Deferral Contributions
            from  the  Nokia  Benefits  By  Choice  Plan),  contributions  to  a
            simplified  employee pension plan described in section 408(k) of the
            Code,  contributions  towards the  purchase  of an annuity  contract
            described in section 403(b) of the Code, compensation deferred under
            a deferred compensation plan within the meaning of section 457(b) of
            the  Code,  and  Employee  contributions  under  governmental  plans
            described  in section  414(h)(2) of the Code which are picked up and
            treated as Employer  contributions  and,  for Plan Years after 2000,
            amounts not  includible  in gross  income by reason of Code  Section
            132(f)(4).  For purposes of Section 1.23, the amount described above
            shall be for the applicable  period for making the  determination of
            Highly Compensated Employees.

      (d)   In addition to other  applicable  limitations set forth in the Plan,
            and  notwithstanding any other provision of the Plan to the contrary
            the annual  Compensation of each  Participant  taken into account in
            determining allocations for any Plan Year 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). 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.

1.14 "Contribution Percentage"
      -----------------------

      The  ratio  (expressed  as  a  percentage)  of  a  Participant's  Elective
      Deferrals (to the extent such Elective  Deferrals are not needed to enable
      the  Plan to pass  the  Average  Deferral  Percentage  Test  for  Elective
      Deferrals for such

                                       5
<PAGE>

      Plan Year) and Employer Matching  Contributions on behalf of a Participant
      for the Plan Year to the Participant's Compensation for the Plan Year.

1.15 "Controlled or Affiliated Service Group"
      --------------------------------------

      (a)   "Controlled  Group"- Any group of  business  entities  under  common
            control,   including   but  not  limited  to   proprietorships   and
            partnerships,  or a  controlled  group of  corporations  within  the
            meaning of sections 414(b), (c) and (o) of the Code. For purposes of
            Section  4.03,  the phrase  "more than 50%" is  substituted  for the
            phrase "at least 80%" each place it appears in section 1563(a)(1) of
            the Code.

      (b)   "Affiliated  Service  Group"- Any group of business  entities within
            the meaning of section 414(m) of the Code.

1.16 "Disability"
      ----------

      Any physical or mental condition for which a Participant shall be eligible
      to receive  benefits  under the  disability  insurance  provisions  of the
      Social Security Act.

1.17 "Effective Dates"
      ---------------

      (a)   "Initial Effective Date"- May 1, 1983, the date as of which the Plan
            was established.

      (b)   "Restatement Effective Date"- April 1, 2007.

1.18 "Eligible Employee"
      -----------------

      An  Employee  for whom the  Company  is  required  to  contribute  Federal
      Insurance  Contributions  Act  taxes,  including  non-resident  aliens but
      excluding (a) individuals on temporary assignment with the Company who are
      identified  as  interns  or  co-ops  on its  payroll  system,  (b)  Leased
      Employees,  (c) employees who are members of a collective  bargaining unit
      covered by a  collective  bargaining  agreement  which as a result of good
      faith bargaining  regarding retirement benefits does not provide for their
      participation  in the Plan, (d) non-United  States citizens  employed by a
      foreign  affiliate who are transferred to the United States pursuant to an
      international assignment contract entered into on or after January 1, 2002
      and (e), for purposes of determining  Company Retirement  Contributions in
      accordance with subsection  3.03(d),  persons currently  accruing benefits
      under  any  plan  to  which  contributions  are  made by a  member  of the
      Controlled or Affiliated Service Group which includes the Company.

      Notwithstanding  the above,  Leased  Employees  shall be  included  in the
      definition of Eligible  Employee if the requirements of section  414(n)(2)
      of the Code require such inclusion in order to meet the plan qualification
      requirements  enumerated  in section  414(n) and then only if the coverage
      requirements of section 410(b) of the Code would otherwise not be met.

                                       6
<PAGE>

1.19 "Employee"
      --------

      Any  person in the  employ of the  Company.  "Leased  Employees"  shall be
      included as  Employees  unless (i) such  individual  is covered by a money
      purchase pension plan providing (A) a nonintegrated  employer contribution
      rate of at least ten percent (10%) of compensation,  as defined in section
      415(c)(3) of the Code, but including  amounts  contributed by the employer
      pursuant to a salary  reduction  agreement  which are excludable  from the
      Leased  Employee's gross income under sections 125,  402(a)(8),  403(h) or
      403(b)  of the  Code;  (B)  immediate  participation;  and  (C)  full  and
      immediate  vesting;  and (ii) Leased Employees do not constitute more than
      twenty  percent (20%) of the  Employer's  Nonhighly  Compensated  Employee
      workforce.

1.20 "Employer"
      --------

      The Company and any other  business  entity in a Controlled  or Affiliated
      Service Group which includes the Company.

1.21 "Highly Compensated Employee"
      ---------------------------

      "Highly  Compensated  Employee"  shall  mean an  individual  described  in
      section 414(q) of the Code, as such definition may be changed from time to
      time. The term "Highly Compensated Employee" shall mean any employee who

      (a)   was a "5-percent  owner" of the Employer at any time during the Plan
            Year or the preceding Plan Year, or

      (b)   for the preceding Plan Year

            (i)   had  Compensation  in excess of $80,000 (which amount shall be
                  adjusted by the  Commissioner at the same time and in the same
                  manner as under section 415(d) of the Code), and

            (ii)  if the Employer elects the application of this clause for such
                  preceding Plan Year, was in the "top-paid  group" of Employees
                  for such preceding Plan Year.

      An Employee  shall be treated as a "5-percent  owner" for any Plan Year if
      at any time during such Plan Year such Employee was a 5-percent  owner (as
      defined in section 416(i)(1) of the Code) of the Employer.  An Employee is
      in the "top-paid group" of Employees for any Plan Year if such Employee is
      in the group  consisting of the top twenty  percent (20%) of the Employees
      when  ranked on the basis of  Compensation  paid  during  such Plan  Year,
      excluding  those  Employees  who (A) have not  completed six (6) months of
      service, (B) normally work less than seventeen and one half (17 1/2) hours
      per week, (C) normally work during not more than six (6) months during any
      Plan Year, (D) have not attained age twenty one (21), and (E) are included
      in a unit of  Employees  covered by an  agreement  which the  Secretary of
      Labor  finds to be a  collective  bargaining  agreement  between  employee
      representatives and the Employer.

                                       7
<PAGE>

      A former Employee shall be treated as a Highly Compensated Employee if

      (I)   such Employee was a Highly  Compensated  Employee when such Employee
            separated from service, or

      (II)  such  Employee was a Highly  Compensated  Employee at any time after
            attaining age fifty five (55).

1.22 "Inactive Participant"
      --------------------

      Any Employee or former  Employee who has ceased to be a Participant and on
      whose behalf an Account is maintained under the Plan.

1.23 "Internal Revenue Code" or "Code"
      -------------------------------

      The Internal Revenue Code of 1986, and any amendments thereto.

1.24 "Leased Employee"
      ---------------

      Any person (other than an Employee of the recipient)  who,  pursuant to an
      agreement   between  the   recipient   and  any  other  person   ("leasing
      organization"),  has  performed  services  for the  recipient  (or for the
      recipient  and related  persons,  determined  in  accordance  with section
      414(n)(6) of the Code) on a substantially  full time basis for a period of
      at least one year, and such services performed under the primary direction
      of the recipient.

1.25 "Leave of Absence"
      ----------------

      Any absence from work which shall have been approved by the Employer under
      uniform rules and regulations.

1.26 "Military Absence"
      ----------------

      Absence for any period of military  service  with the Armed  Forces of the
      United States,  provided that the Employee  returns to Employment with the
      Employer  within the period during which the Employer would be required to
      reemploy the Employee under federal law.

1.27 "Nonhighly Compensated Employee"
      ------------------------------

      An Employee of the Employer who is not a Highly Compensated Employee.

1.28 "Participant"
      -----------

      (a)   An Eligible  Employee who participates  under the Plan in accordance
            with Section 2.01.

      (b)   Each other Eligible Employee,  former Eligible Employee, or Inactive
            Participant for whom an Account is maintained.

                                       8
<PAGE>

1.29 "Plan"
      ----

      The Nokia Retirement  Savings and Investment Plan, as herein set forth and
      as from time to time  supplemented and amended,  which Plan is intended to
      be a profit-sharing plan for purposes of sections 401(a), 402, 412 and 417
      of the Code.

1.30 "Plan Year"
      ---------

      A period of 12 consecutive months commencing each January 1.

1.31 "Pooled Investment Account"
      -------------------------

      An account  established  pursuant to an administrative  services agreement
      between the Company and the Trustee.

1.32 "Protected Spouse"
      ----------------

      The spouse or surviving  spouse of a  Participant,  provided that a former
      spouse  will be treated  as the  Protected  Spouse to the extent  provided
      under a qualified  domestic relations order as described in section 414(p)
      of the Code.

1.33 "Qualified Domestic Relations Order"
      ----------------------------------

      A domestic  relations  order as defined in Section 8.10 in accordance with
      section 414(p) of the Code.

1.34 "Retirement"
      ----------

      The  termination  of employment of a Participant  on his Early,  Normal or
      Deferred Retirement Date.

1.35 "Retirement Dates"
      ----------------

      (a)   "Normal Retirement Date"- The date on which the Participant  attains
            age 65.

      (b)   "Early  Retirement Date"- The first day of any month coincident with
            or  following  the date on which  the  Participant  attains  age 55,
            provided he has completed four (4) Years of Service as of such date.

      (c)   "Deferred Retirement Date"- The first day of any month subsequent to
            the Participant's Normal Retirement Date.

1.36 "Service"
      -------

      (a)   All periods of employment with the Employer.  A period of employment
            begins  as of the  date  the  Employee  first  completes  an Hour of
            Employment  for the Employer and ends on the earlier of the date the
            Employee resigns, is discharged, retires or dies or, if the Employee
            is absent  for any other  reason,  on the first  anniversary  of the
            first day of such absence (with or without pay) from the

                                       9
<PAGE>

            Employer. If an Employee is absent for any reason and returns to the
            employ of the  Employer  before  incurring  a  Break-in-Service,  as
            provided in Subsection  (b), he shall receive  credit for his period
            of absence up to a maximum of 12  months.  Service  subsequent  to a
            Break-in-Service   will  be  credited   as  a  separate   period  of
            employment.

      (b)   "Break-in-Service"-  A period of 12-consecutive  months during which
            an Employee fails to accrue an Hour of Employment with the Employer.
            Such period begins on the earlier of the date the Employee  resigns,
            is discharged, retires or dies or, if the Employee is absent for any
            other  reason,  on the  first  anniversary  of the first day of such
            absence (with or without pay) from the Employer.  If,  commencing on
            or after January 1, 1985, an Employee is absent by reason of (i) the
            pregnancy  of  the  Employee,  (ii)  the  birth  of a  child  of the
            Employee,  (iii)  the  placement  of a child  with the  Employee  in
            connection with an adoption of such child by such Employee,  or (iv)
            caring for such child immediately following such birth or placement,
            such  Employee  will not be treated as having  retired,  resigned or
            been  discharged  and  the  period  between  the  first  and  second
            anniversary  of the first day of such absence  shall not be deemed a
            Break-in-Service.

      (c)   "Month  of  Service"-  A  calendar  month  any part of which is in a
            period of employment or credited absence.

      (d)   "Year of Service"- Unless otherwise indicated, twelve (12) Months of
            Service based upon the anniversary of the Employee's date of hire.

      (e)   "Hour of Employment"

            (i)   For an  Employee  paid on an hourly  basis or for whom  hourly
                  records of employment are required to be maintained, each hour
                  for  which  the  person  is  directly  or  indirectly  paid or
                  entitled to payment for the  performance  of duties or for the
                  period of time when no duties are performed,  irrespective  of
                  whether the employment  relationship  has terminated,  such as
                  vacation, holiday or illness.

            (ii)  For an Employee paid on a non-hourly  basis or for whom hourly
                  records of employment are not required to be maintained,  each
                  week for which the person is  directly or  indirectly  paid or
                  entitled to payment shall be equal to 45 Hours of Employment.

            (iii) A person shall receive an Hour of Employment for each hour for
                  which back pay has been awarded or agreed to  irrespective  of
                  mitigation  of damages,  provided that each such hour shall be
                  credited  to the  Applicable  Computation  Period  to which it
                  pertains,  rather than the  Applicable  Computation  Period in
                  which the award or  agreement  is made,  and further  provided
                  that no such  award or  agreement  shall  have the  effect  of
                  crediting

                                       10
<PAGE>

                  an Hour of  Employment  for any  hour  for  which  the  person
                  previously received credit under (i) or (ii) above.

            (iv)  Notwithstanding  the foregoing,  Hours of Employment  shall be
                  computed and credited in accordance  with  Department of Labor
                  Regulation  2530.200b-2,  Subparagraphs (b) and (c), Rules and
                  Regulations for Minimum  Standards for Employee Benefit Plans,
                  U.S.  DEPARTMENT OF LABOR,  which are  incorporated  herein by
                  reference.

      (f)   An Employee  shall receive  credit for the period of his  employment
            with another business entity to which he had been transferred by the
            Company  solely for purposes of determining  his vested  interest in
            accordance with Section 6.07.

      (g)   "Imputed  Service"- A  Participant  shall be credited  with  service
            performed  for  NVP  Management  Co.,  LLC and  any  other  employer
            designated  by the  Board in which  the  Company  has a  significant
            ownership,  control  or similar  interest,  so long as: (1) the Plan
            treats all  similarly  situated  employees in the same  manner,  (2)
            there  is  a  legitimate  reason  crediting  the  service,  and  (3)
            crediting the service does not  discriminate  significantly in favor
            of highly compensated employees.

1.37 "Trust Agreement"
      ---------------

      The  instrument  executed by the Company and the Trustee fixing the rights
      and  liabilities  of each with  respect to holding and  administering  the
      Trust Fund,  which instrument shall be incorporated by reference into this
      Plan.

1.38 "Trustee"
      -------

      The Trustee or any successor Trustee, appointed by the Board of Directors,
      acting in accordance with the terms of the Trust Agreement.

1.39 "Trust Fund"
      ----------

      All assets held by the Trustee for the purposes of the Plan in  accordance
      with the terms of the Trust Agreement.

1.40 "Valuation Date"
      --------------

      Any day that the New York Stock Exchange is open for business or any other
      date selected from time to time by the Committee.

In addition to the foregoing definitions, other terms are defined in the several
sections constituting the Plan.

                                    ARTICLE 2
                                    ---------

                                       11
<PAGE>

                         ELIGIBILITY AND PARTICIPATION
                         -----------------------------

2.01 Eligibility for Participation
     -----------------------------

      (a)   Each Eligible Employee who is scheduled to work at least 1,000 Hours
            of Employment in a twelve month period shall become a Participant as
            of the  first  day  next  following  the  later  of the  date he (i)
            completes  one (1) Hour of  Employment  or (ii)  attains  age 18. An
            Eligible  Employee who is not scheduled to work at least 1,000 Hours
            of Employment in a twelve month period shall become a Participant on
            the first January 1 or July 1 by which both of the  following  shall
            have occurred: (i) the attainment of age 18, and (ii) the completion
            of at least  1,000  Hours  of  Employment  within a 12 month  period
            measured initially from the Employee's employment  commencement date
            and  thereafter  from the first day of a Plan Year, and provided the
            individual  remains  an  Employee  on the  last day of such 12 month
            period or Plan Year. A Plan Participant may commence making Elective
            Deferrals  pursuant  to  Section  3.01  hereof  on  the  Entry  Date
            following his  satisfaction of the eligibility  requirements  stated
            herein and upon receipt by the Committee of the Employee's  Elective
            Deferral Agreement and as provided in procedures  established by the
            Committee.

      (b)   If a former  Participant  is  reemployed,  he shall be  eligible  to
            resume his  participation as of the date of his  reemployment.  Such
            Participant  may elect to make  deferrals to the Plan in  accordance
            with   the   provisions   of   Section   3.01   as  soon  as  it  is
            administratively feasible after the date of his reemployment.

2.02 Change in Employment Status
     ---------------------------

      (a)   In the event a Participant  ceases to be an Eligible Employee as the
            result of becoming part of an excluded class,  only  Compensation up
            to the date he ceased to be an Eligible Employee shall be considered
            for purposes of  contributions  in  accordance  with Article 3. Such
            Employee  shall remain a  Participant  but shall not be permitted to
            contribute  in  accordance  with  Article 3 or share in any  Company
            contributions  allocated in accordance with Article 3 for the period
            beyond the date he ceased to be an Eligible Employee.

            In the event such Participant returns to an eligible class and again
            becomes an  Eligible  Employee,  he shall be  permitted  to share in
            Company  contributions  allocated in accordance with Article 3 as of
            the date he again became an Eligible  Employee and may elect to make
            deferrals to the Plan in accordance  with the  provisions of Section
            3.01 as soon as is administratively feasible. Only Compensation from
            the date he again became an Eligible  Employee  shall be  considered
            for purposes of such contributions.

      (b)   If a person  otherwise  satisfied the  eligibility  requirements  of
            Section 2.01 and subsequently becomes an Eligible Employee, he shall
            become a Participant as of

                                       12
<PAGE>

            the  date he  became  an  Eligible  Employee  and may  elect to make
            deferrals to the Plan in accordance  with provisions of Section 3.01
            as of such date or at any time thereafter.

      (c)   In the event a  collective  bargaining  agreement  is  entered  into
            between the Company and a representative  for any class of Employees
            in  the  employ  of  the  Company  subsequent  to  the  Supplemental
            Effective Date,  eligibility for  participation  in the Plan by such
            Employees who are not Participants  shall not be extended beyond the
            effective date of the  collective  bargaining  agreement  unless the
            agreement extends  participation in the Plan to such Employees.  The
            provisions  of  Subsection  (a) shall apply to those  Employees  who
            currently are Participants.

      (d)   An Eligible Employee who has become a Participant shall not cease to
            be a  Participant  as a result of a reduction in the number of Hours
            of Employment.

2.03 Election Not to Defer; Cessation of Deferrals
     ---------------------------------------------

      No Employee  shall be required to make Elective  Deferrals in the Plan and
      any  Participant  may cease  making  Elective  Deferrals  at any time.  An
      Employee who does not want to make  Elective  Deferrals to the Plan,  or a
      Participant  who desires to cease making such  Elective  Deferrals,  shall
      notify the Committee or its  Administrative  Delegate in  accordance  with
      procedures established by the Committee. The election to cease making such
      Elective Deferrals shall be effective commencing with the beginning of the
      next payroll  period  following  the  Participant's  notification  of such
      election to the Committee or its Administrative Delegate.

2.04 Suspension of Right to Make Elective Deferrals
     ----------------------------------------------

      An Employee who receives a Hardship Withdrawal pursuant to Section 6.06(c)
      of this Plan will have his right to make  Elective  Deferrals  pursuant to
      Section 3.1 of the Plan suspended for a period of six (6) months following
      the month in which the hardship distribution is made.

                                    ARTICLE 3
                                    ---------

                                       13
<PAGE>

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

3.01 Elective Deferral Contributions
     -------------------------------

      (a)   A Participant,  when first eligible or at any time  thereafter,  may
            elect to save,  through pay reduction each payroll  period,  no less
            than 1% nor more than 50%, in whole  percentages  of that portion of
            his Compensation attributable to such payroll period, subject to the
            limitations of Subsection (c).

            Such  contributions  shall take the form of before tax contributions
            (hereinafter known as "Elective Deferral  Contributions")  and shall
            be deemed to be Company contributions for purposes of section 414(h)
            of the Code.

            (i)   An initial  election must be made by an Eligible  Employee and
                  submitted to the Committee (or its Administrative Delegate) by
                  any method approved by the Committee.

            (ii)  An   election,   once  made  shall   remain  in  effect  until
                  subsequently  changed by the Eligible  Employee in  accordance
                  with the provisions of Section 3.05 or 3.06.

      (b)   In addition,  a Participant  may make an election in accordance with
            the  provisions  of the Nokia  Benefits By Choice Plan to contribute
            his "excess Flex  Dollars" from such plan to the Plan subject to the
            limitations of subsection  (c). Such  contributions  also shall take
            the form of Elective  Deferral  Contributions and shall be deemed to
            be Company contributions for purposes of section 414(h) of the Code.

      (c)   Contributions  of "excess Flex Dollars"  from the Nokia  Benefits By
            Choice Plan that a  Participant  elected,  pursuant to such plan, to
            make to the  Plan,  shall be not be  subject  to the  percentage  of
            Compensation    limitation    contained    in    Section    3.01(a).
            Notwithstanding  the above,  the total  amount of Elective  Deferral
            Contributions,  including  "excess Flex  Dollars",  contributed by a
            Participant shall be subject to the limitations on Elective Deferral
            Contributions  under  Sections 4.01 and 4.02 and the  limitations on
            annual additions under Section 4.03.

      (d)   Notwithstanding  anything herein to the contrary, an Employee who is
            working  outside  the United  States  shall not be  eligible to make
            Elective  Deferral  Contributions to the Plan for any payroll period
            for  which he has  elected  to make  After-Tax  Contributions  under
            Section  3.04(b)  or  with  respect  to any  Compensation  paid by a
            non-United States Employer to non-United States citizen.

      (e)   All  Participants  who  are  eligible  to  make  Elective   Deferral
            Contributions  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

                                       14
<PAGE>

            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.
            Catch-up  contributions  under  this  Section  3.01(e)  shall not be
            eligible for matching contributions under Section 3.03.

3.02 Reduction of Excess Elective Deferral Contributions
     ---------------------------------------------------

      (a)   If Elective Deferral  Contributions under Section 3.01 are projected
            to  exceed  the  limitations  of  Sections  4.01 or 4.02 at any time
            during a Plan Year, the Committee,  in a good faith effort to comply
            with such  limitations,  retains  the  right to  reduce  the rate of
            elective  deferrals  made  by  Highly  Compensated  Employees.  Such
            reduction shall be made in the sole discretion of the Committee and,
            for  the  purposes  of  Section  4.02,   shall  be  accomplished  by
            progressively  reducing the dollar amounts of the Elective  Deferral
            Contributions of Highly Compensated  Employees until the limitations
            are met.

      (b)   If  a  Participant  is  prevented  from  making  Elective   Deferral
            Contributions  for a  payroll  period  because  of the limit in this
            Section 3.02,  any Elective  Deferrals by the  Participant  in prior
            payroll  periods  during the Plan Year which were in excess of 6% of
            Compensation  shall be treated as Elective Deferrals for the current
            payroll  period  for  purposes  of  calculating  the   Participant's
            Matching Contribution under Section 3.03

3.03 Matching and Retirement Contributions
     -------------------------------------

      Subject to the  limitations  on annual  additions  under Section 4.03, the
      Company shall contribute the following amounts:

      (a)   Matching  Contributions-  100% of such portion of the  Participant's
            "Voluntary  Contributions"  (which  shall be equal to the sum of the
            Participant's Elective Deferral Contributions under Section 3.01 and
            the Participant's  Voluntary  After-Tax  Contributions under Section
            3.04)  each   payroll   period  that  does  not  exceed  6%  of  the
            Participant's  Compensation for such payroll period.  Only Voluntary
            Contributions which are not required to be restricted under Sections
            3.02, 4.01 or 4.02 shall be matched.  No Matching  Contribution will
            be provided in excess of the limitations under  Subsections  4.02(b)
            and (c).

            Notwithstanding the foregoing  provision,  the amount of any "excess
            Flex  Dollars"  that  were  contributed  to the Plan  from the Nokia
            Benefits By Choice Plan as Elective  Deferral  Contributions are not
            eligible for Matching Contributions.

      (b)   Additional  Matching  Contributions- For any Plan Year, the Company,
            at its  discretion,  may contribute  such  additional  amounts as it
            shall determine.  Such Additional  Matching  Contributions  shall be
            allocated to Participants in the

                                       15
<PAGE>

            employ of the Company on the last  business day of such Plan Year in
            the same  proportion that the Voluntary  Contributions  of each such
            Participant  for such Plan  Year  bears to the  aggregate  Voluntary
            Contributions of all  Participants  for such Plan Year,  taking into
            consideration  only that  portion  of each  Participant's  Voluntary
            Contributions  which  does  not  exceed  6%  of  such  Participant's
            Compensation for each payroll period during such Plan Year.

      (c)   Qualified Matching Contributions- For any Plan Year, the Company, at
            its discretion,  may contribute such additional  amounts as it shall
            determine. Such Additional Matching Contributions shall be allocated
            to  Participants  in the employ of the Company on the last  business
            day of such  Plan  Year in the same  proportion  that the  Voluntary
            Contributions  of each such  Participant for such Plan Year bears to
            the aggregate  Voluntary  Contributions of all Participants for such
            Plan  Year,  taking  into  consideration  only that  portion of each
            Participant's  Voluntary  Contributions  which does not exceed 6% of
            such Participant's  Compensation for each payroll period during such
            Plan Year.

            Such   contributions   shall  be  subject  to  Treasury   Regulation
            1.401(k)-1(g)(13).

            Notwithstanding the foregoing provision,

            (i)   a  Participant   otherwise   eligible   shall  share  in  such
                  Additional or Qualified  Matching  Contributions  for the Plan
                  Year of (A)  his  Retirement,  Disability  or  death,  (B) the
                  commencement of a Leave of Absence  authorized by the Company,
                  (C) his  transfer to another  business  entity by the Company,
                  even if the Participant is not in the employ of the Company on
                  the last business day of such Plan Year.

            (ii)  the amount of any "excess Flex Dollars" that were  contributed
                  to the Plan from the Nokia Benefits By Choice Plan as Elective
                  Deferral   Contributions   are  not  eligible  for  Additional
                  Qualified Matching Contributions.

      (d)   Retirement Contributions

            (i)   For each Plan Year,  the Company shall  contribute to the Plan
                  such  amount  as it shall  determine,  which  amount  shall be
                  credited  as of the  end  of  the  Plan  Year.  The  Company's
                  Retirement Contribution shall be allocated to all Participants
                  in the same  proportion that each  Participant's  Compensation
                  bears to the Compensation of all Participants.

            (ii)

                  (A)   Except as provided in Sections  3.03(d)(ii)(B) and 14.12
                        of this  Plan,  no person  shall  share in any  Employer
                        Contributions  pursuant to Section 3.03 of this Plan for
                        any Plan Year in which he is credited with less than one
                        thousand  (1,000) Hours of Service or is not employed on
                        the last day of the Plan Year.

                                       16
<PAGE>

                  (B)   Notwithstanding the foregoing  provision,  a Participant
                        shall be entitled to a share of the Company's Retirement
                        Contributions  for the Plan Year of (x) his  Retirement,
                        Disability or death,  (y) the  commencement  or end of a
                        Leave of Absence  authorized  by the Company  (including
                        for reason of military service within the  contemplation
                        of  Section  14.12  hereof) or (z) his  transfer  by the
                        Company to another business entity in the United States,
                        even  if the  Participant  is not in the  employ  of the
                        Company  on the last  business  day of such Plan Year or
                        does not complete 1,000 Hours of Employment  during such
                        Plan  Year.  A  Participant   shall  not  share  in  the
                        allocation of the Company's Retirement Contributions for
                        any Plan Year during which he terminated  his employment
                        for reasons  other than  specified  in (x),  (y) or (z),
                        even if he had completed  one thousand  (1,000) Hours of
                        Employment with the Company during such Plan Year.

                  (C)   In addition,  alien  Employees who have been seconded to
                        the United States from non-United States subsidiaries or
                        affiliates  of Nokia  Oyj who  participate  in a pension
                        plan or program in their home  country  and who  receive
                        service  credit  for  purposes  of that plan or  program
                        during  their  United  States  employment  shall  not be
                        permitted to share in the Retirement  Contributions made
                        to the Plan, and their Compensation shall not be counted
                        or  otherwise  taken  into  account in  determining  the
                        amount of the Retirement Contribution for any Plan Year.

                  (D)   Notwithstanding  the above,  in the event the Plan fails
                        to meet  the  requirements  of  sections  401(a)(26)  or
                        410(b) of the Code,  those  Participants  who are in the
                        employ of the Company as of the last business day of the
                        Plan Year but who did not complete one thousand  (1,000)
                        Hours of Employment during such Plan Year shall share in
                        the allocation of the Company's Retirement  Contribution
                        to the extent necessary by progressively including those
                        Participants  with  the  greatest  number  of  Hours  of
                        Employment  until such  requirements  are met. If, after
                        the  inclusion of such  Participants,  the  requirements
                        still are not met, those Participants who are not in the
                        employ of the  Company on the last  business  day of the
                        Plan Year shall share in the allocation of the Company's
                        Retirement  Contribution  to  the  extent  necessary  by
                        progressively  including  those  Participants  with  the
                        greatest  number of Hours of  Employment to a minimum of
                        five   hundred   one  (501)   such   hours   until  such
                        requirements are met.

      (e)   Qualified  Nonelective  Contributions  - such  amount as the Company
            shall determine for any Plan Year, which shall be allocated to those
            Participants  who are  Nonhighly  Compensated  Employees in the same
            proportion that his Compensation bears to the aggregate Compensation
            of all such Participants for

                                       17
<PAGE>

            such Plan Year,  provided  the  Participant  is in the employ of the
            Company on the last  business  day of such Plan Year,  which  amount
            shall be credited at the end of the Plan Year.

3.04 Voluntary After-Tax Contributions
     ---------------------------------

      (a)   Effective January 1, 1989,  Voluntary After-Tax  Contributions shall
            be neither required nor permitted.

      (b)   Notwithstanding  the above,  effective  January  1, 1997,  Voluntary
            After-Tax  Contributions  shall be permitted  solely with respect to
            those  Participants  who are working  outside  the United  States on
            temporary  assignments  ("Seconded  Participants"),  whether  for  a
            participating   Employer  or  a  non-United   States  subsidiary  or
            affiliate  of Nokia Oyj  (collectively,  "Nokia  Abroad"),  who have
            determined  that,  because  of  international  tax  laws,  Voluntary
            After-Tax  Contributions  will  provide  a  greater  benefit  to the
            Participant than Elective Deferral Contributions. Each such Seconded
            Participant  may,  when first  eligible  or at any time  thereafter,
            voluntarily elect to contribute,  on an after-tax basis, through pay
            reduction each payroll period, no less than 1% nor more than 50%, in
            whole  percentages of that portion of his Compensation  attributable
            to such payroll period, subject to the limitations of Subsection (c)
            of Section 3.01. Such After-Tax  Contributions  shall be paid to the
            Trustee  as soon as  practicable  following  the date on which  such
            amounts would otherwise have been paid to the Seconded  Participant,
            but in no event beyond the 15th business day of the month  following
            the  month in which  the  Seconded  Participant  made his  deferral.
            Notwithstanding the foregoing,  no Participant shall be permitted to
            make a Voluntary  After-Tax  Contribution if such contribution would
            exceed any limit under the Plan or the Code  applicable  to Elective
            Deferral Contributions.

      (c)   A  Participant  may  elect  to  withdraw  his  Voluntary   After-Tax
            Contributions from his Voluntary After-Tax  Contribution Account and
            the actual earnings thereon in a manner which is consistent with and
            satisfies the  provisions of this Plan,  including,  but not limited
            to,  all  notice  and  consent  requirements  of  sections  417  and
            411(a)(11)  of the Code  and the  Treasury  Regulations  promulgated
            thereunder.

            In  the  event  such  a  withdrawal  is  made,  or in  the  event  a
            Participant has received a hardship  distribution  from his Elective
            Account  pursuant to this Plan or  pursuant  to Treasury  Regulation
            1.401(k)-1(d)(2)(iv)(B)  from any other Plan, if any,  maintained by
            the Employer,  then such Participant shall be barred from making any
            Voluntary  After-Tax  Contributions to the Trust for a period of six
            (6) months after the receipt of the withdrawal or distribution.

      (d)   At Normal  Retirement  Date, or such other date when the Participant
            or his Beneficiary shall be entitled to receive  benefits,  the fair
            market value of the Voluntary  After-Tax  Contribution shall be used
            to  provide   additional   benefits  to  the   Participant   or  his
            Beneficiary.

                                       18
<PAGE>

      (e)   The Committee may direct that Voluntary After-Tax Contributions made
            after a Valuation  Date be  segregated  into a separate  account for
            each Participant in a federally insured savings account, certificate
            of deposit in a bank or savings and loan  association,  money market
            certificate,  or other short term debt  security  acceptable  to the
            Trustee  until such time as the  allocations  pursuant  to this Plan
            have been  made,  at which  time they may  remain  segregated  or be
            invested as part of the general  Trust Fund, to be determined by the
            Administrator.

3.05 Contribution Changes
     --------------------

      A  Participant  may,  subject to the minimum and  maximum  percentages  as
      specified in Section 3.01,  increase or reduce the percentage  rate of his
      Elective Deferral  Contributions on any business day,  effective the first
      payroll period that is administratively  feasible,  by any method approved
      by the Committee.

3.06 Discontinuance of Contributions
     -------------------------------

      (a)   A Participant may discontinue his Elective Deferral Contributions on
            any   business   day,   effective   the   first   payroll   that  is
            administratively  feasible,  by any method approved by the Committee
            for such purpose.

      (b)   A Participant may resume his Elective  Deferral  Contributions as of
            the first  payroll  following  his  election to do so, by any method
            approved by the Committee for such purpose.

      (c)   The   discontinuance   of  Elective  Deferral   Contributions   will
            automatically    include   a   discontinuance    of   the   Matching
            Contributions.

3.07 Rollover Contributions from Other Qualified Plans.
     -------------------------------------------------

      (a)   Any Eligible Employee may make a rollover  contribution to the Trust
            Fund of all or any portion of the entire amount  (including money or
            any other property acceptable to the Committee and Trustee) which is
            an eligible rollover  distribution,  as defined in section 402(c)(4)
            of the Code and temporary Treasury Regulation 1.402(C)-2T, Q&A 3 and
            4,  provided  such  rollover  contribution  is  either  (i) a direct
            transfer from another  qualified  plan or (ii) received on or before
            the 60th day  immediately  following the date the Employee  received
            such  distribution  from a  qualified  plan  or  conduit  Individual
            Retirement  Account or  Annuity.  Effective  July 1, 1997,  rollover
            contributions  may only be made by Eligible  Employees who otherwise
            have satisfied the eligibility requirements of the Plan and who have
            become  Participants in the Plan eligible to make Elective Deferrals
            and to receive Company Contributions.

            A Participant  wishing to make a rollover  contribution to the Trust
            Fund must  complete  and sign the Plan's  rollover  request form and
            provide such  evidence as is requested by the  Committee,  including
            evidence supporting the satisfaction of the remaining  provisions of
            this Section.

                                       19
<PAGE>

      (b)   The  distribution  intended  to be rolled  over must be an  eligible
            rollover distribution from a

            (i)   qualified  trust,  as  verified by written  evidence  from the
                  administrator of the distributing Plan:

            (ii)  conduit  IRA,  as  verified  in  writing by the  custodian  or
                  insurance  company  that the  original  distribution  from the
                  qualified trust was an eligible rollover distribution; or

            (iii) qualified  trust  as a  direct  rollover  as  provided  for in
                  section 402(c) of the Code.

      (c)   The  Committee  shall  credit the fair market  value of any rollover
            contribution  and investment  earnings  attributable  thereto to the
            Participant's  Rollover Account.  Such rollover  contributions shall
            not be considered annual additions for purposes of Section 4.03.

      (d)   An  Eligible  Employee  who becomes a  Participant  prior to July 1,
            1997, by virtue of the acceptance of such rollover contribution, but
            who is not otherwise  eligible for  participation in accordance with
            Section 2.01,  shall not be entitled to make  contributions or share
            in any  Company  contribution  allocated  in  accordance  with  this
            Article 3 or Article 11.

      (e)   Effective January 1, 2002, the following rollover rules shall apply:

            (i)   Direct Rollovers: The plan will accept a direct rollover of an
                  eligible  rollover  distribution  from:  (a) a qualified  plan
                  described in section  401(a) or 403(a) of the Code,  excluding
                  after-tax  employee  contributions,  (b) an  annuity  contract
                  described in section 403(b) of the Code,  excluding  after-tax
                  employee contributions, and (c) 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.

            (ii)  Participant Rollover  Contributions from Other Plans: The plan
                  will accept a participant contribution of an eligible rollover
                  distribution  from:  (a) a qualified plan described in section
                  401(a)  or  403(a)  of  the  Code,  (b)  an  annuity  contract
                  described in section  403(b) of the Code,  and (c) 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.

            (iii) Participant  Rollover  Contributions from IRAs: The plan: will
                  accept a participant rollover contribution of the portion of a
                  distribution from an individual  retirement account or annuity
                  described  in  section  408(a)  or  408(b) of the Code that is
                  eligible to be rolled over and would  otherwise be  includible
                  in gross income.

                                       20
<PAGE>

3.08 Transfer of Assets from Other Qualified Plans.
     ---------------------------------------------

      (a)   The Committee may accept the direct  transfer to the Trust Fund from
            another qualified trust fund of those assets (including money or any
            other property acceptable to the Committee and Trustee) attributable
            to a Participant's participation in any qualified plan to which such
            trust  relates.  Such  transferred  amounts  shall not be considered
            annual  additions  for  purposes of Section  4.03.  Prior to July 1,
            1997, direct transfers may be accepted by the Committee on behalf of
            any Eligible Employee upon commencement of employment.

      (b)   The  amount  transferred  shall  be  credited  to the  Participant's
            Accounts as  determined  by the  Committee,  taking into account the
            applicable  vesting  schedules,   amounts  subject  to  special  tax
            treatment and withdrawal rules. Additional Transfer Accounts will be
            established, if required, to accommodate these objectives.

      (c)   An  Eligible  Employee  who  becomes  a  Participant  by virtue of a
            transfer  of  assets,   but  who  is  not  otherwise   eligible  for
            participation in accordance with Section 2.01, shall not be entitled
            to make contributions or share in any Company contribution allocated
            in accordance with this Article 3 or Article 11.

      (d)   The  Committee  may  promulgate   specific  rules  and   regulations
            governing  all aspects of this  Section but until  promulgated,  all
            other  provisions  of the  Plan  shall  be  applicable  based on the
            Account to which such assets were transferred.

3.09  Deposit of Contributions; Delay in Payments.
      -------------------------------------------

      (a)   The Company shall deposit the Elective  Deferral  Contributions  and
            After Tax  Contributions  with the  Trustee  as soon as  practicable
            following the date on which such amounts would  otherwise  have been
            paid to the Participant, but in no event beyond the fifteenth (15th)
            business  day  of  the  month  following  the  month  in  which  the
            Participant made his deferral.

      (b)   All other Company contributions to the Plan for each Plan Year shall
            be made  within  the  time  required  by law in  order  to  obtain a
            deduction  of the  amount of such  payment  for  federal  income tax
            purposes  for  such  Plan  Year,  as  determined   under  applicable
            provisions of the Code.

      (c)   In the  event of any delay in  payment  or in  determination  of the
            amount  to be  paid,  the  Employer  shall  nevertheless  pay to the
            Trustee the  contribution  as determined by the Employer as provided
            above as soon as may be practicable  and any such delay shall not be
            considered  as any  modification  of the  Employer's  obligation  to
            contribute the amount so determined.

                                    ARTICLE 4
                                    ---------

                                       21
<PAGE>

                            CONTRIBUTION LIMITATIONS
                            ------------------------

4.01 Limitation on Elective Deferral Contributions.
     ---------------------------------------------

      Each  Participant's  Elective Deferral  Contributions  under Section 3.01,
      when added to any  additional  elective  deferrals,  as defined in section
      402(g) of the Code,  under all other  plans  maintained  by the  Employer,
      shall be limited to $15,000  during any calendar year,  adjusted  annually
      for increases in the  cost-of-living  in accordance with section 415(d) of
      the Code, or such other  maximum  permitted  under  section  402(g) of the
      Code.

      To the extent a Participant's  Elective Deferral  Contributions exceed the
      above  limitation,  the  Employer  will notify the Plan of such excess and
      such amount will be designated as an excess deferral. Such excess deferral
      will be  distributed to such  Participant  with  investment  experience no
      later than April 15 following the close of the calendar year to which such
      excess relates.  Such excess may be distributed  prior to the close of the
      calendar year of reference  provided the correcting  distribution  is made
      after the date on which  the Plan  received  the  excess  deferral  and is
      specifically designated as an excess deferral.  Investment experience will
      be determined in accordance with Section 4.04 below.

4.02 Limitation on Elective Deferral and Matching Contributions
     ----------------------------------------------------------

      (a)   The Actual Deferral  Percentage of Highly  Compensated  Employees in
            the Testing  Group for any Plan Year shall be limited to the greater
            of

            (i)   the Actual Deferral  Percentage for the Nonhighly  Compensated
                  Employees in the Testing Group multiplied by 1.25; or

            (ii)  the Actual Deferral  Percentage for the Nonhighly  Compensated
                  Employees in the Testing Group  multiplied by 2.00,  provided,
                  however,  that the Actual  Deferral  Percentage for the Highly
                  Compensated  Employees in the Testing Group may not exceed the
                  Actual  Deferral  Percentage  for such  Nonhighly  Compensated
                  Employees by more than two (2) percentage points.

      (b)   The Actual Contribution  Percentage of Highly Compensated  Employees
            in the  Testing  Group for any Plan  Year  shall be  limited  to the
            greater of

            (i)   the Actual Contribution  Percentage for Nonhighly  Compensated
                  Employees in the Testing Group multiplied by 1.25; or

            (ii)  the Actual Contribution  Percentage for Nonhighly  Compensated
                  Employees in the Testing Group  multiplied by 2.00,  provided,
                  however,  that  the  Actual  Contribution  Percentage  for the
                  Highly  Compensated  Employees  in the  Testing  Group may not
                  exceed the Actual Contribution

                                       22
<PAGE>

                  Percentage  for such Nonhighly  Compensated  Employees by more
                  than two (2) Percentage points.

      (c)

            (i)   To the extent the otherwise  applicable  Elective Deferral and
                  Matching  Contributions  for any Plan Year must be limited due
                  to the restrictions described in Subsections (a) and (b), such
                  limitations  shall  be  applied  to  the  Highly   Compensated
                  Employees'  Elective  Deferral  and/or  Matching  Contribution
                  percentages,  whichever  applicable beginning with the highest
                  of dollar amounts until the limitations are met.

            (ii)  Any excess Elective  Deferral  Contributions  that result from
                  the  above  limitations  shall  be  refunded  to  such  Highly
                  Compensated  Employees with  investment  experience,  no later
                  than the last day of the Plan Year subsequent to the Plan Year
                  to which  the  excess  relates.  The  limitation  on  Matching
                  Contributions is effected by limiting the otherwise applicable
                  Matching Contributions in accordance with Subsection 3.03(a).

            (iii) Investment  experience  shall  equal the sum of the  allocable
                  gain or loss for the Plan Year, and effective January 1, 2006,
                  any allocable  gain or loss for the period  between the end of
                  the  Plan  Year and the  date of the  corrective  distribution
                  (i.e., the "gap period"). Income for the Plan Year and any gap
                  period  shall be  calculated  under any  reasonable  method as
                  determined by the Committee (or its Administrative  Delegate),
                  provided  that such  method is used for  allocating  income to
                  Participant's  Accounts  and  is  used  consistently  for  all
                  Participants  and for all corrective  distributions  under the
                  Plan for the Plan Year.

      (d)   Definitions and Special Rules

            (i)   The Actual  Deferral  Percentage  for the  Highly  Compensated
                  Employees and Nonhighly  Compensated Employees for a Plan Year
                  shall be the average of the ratios (calculated  separately for
                  each such Employee in the Testing Group) of

                  (A)   the amount of  contributions  credited  to the  Elective
                        Deferral  Contribution  Account  on  behalf of each such
                        Employee in the Testing Group during such Plan Year, to

                  (B)   the  Compensation  of each such  Employee in the Testing
                        Group for such Plan Year.

                        For   purposes   of  the   above,   Qualified   Matching
                        Contributions  and Qualified  Nonelective  Contributions
                        may be taken  into  account  in  determining  the Actual
                        Deferral  Percentage  for each  Employee  in the Testing
                        Group for such Plan Year  provided  such amounts  comply
                        with   the    provisions    of    Treasury    Regulation
                        1.401(k)-1(b).

                                       23
<PAGE>

                  Qualified  Matching   Contributions,   Qualified   Nonelective
                  Contributions and Elective Deferral  Contributions included in
                  the calculation of the Actual  Contribution  Percentages  will
                  not  be  included  in  the   calculation  of  Actual  Deferral
                  Percentages.

            (ii)  The Actual Contribution  Percentage for the Highly Compensated
                  and Nonhighly Compensated Employees in the Testing Group for a
                  Plan  Year  shall be the  average  of the  ratios  (calculated
                  separately for each such Employee in the Testing Group) of

                  (A)   the amount of Matching  Contributions credited on behalf
                        of each such  Employee in the Testing  Group during such
                        Plan Year, to

                  (B)   the  Compensation  of each such  Employee in the Testing
                        Group for such Plan Year.

                  For purposes of the above,  Qualified Matching  Contributions,
                  Qualified  Nonelective  Contributions  and  Elective  Deferral
                  Contributions  may be taken into  account in  determining  the
                  Actual  Contribution  Percentage  for  each  Employee  in  the
                  Testing Group for such Plan Year provided such amounts  comply
                  with the provisions of Treasury Regulation 1.401(m)-1(b).

                  Qualified  Matching   Contributions,   Qualified   Nonelective
                  Contributions and Elective Deferral  Contributions included in
                  the calculation of the Actual Deferral Percentages will not be
                  included   in   the   calculation   of   Actual   Contribution
                  Percentages.

            (iii) Testing  Group shall mean the group of all Eligible  Employees
                  eligible for participation in accordance with Section 2.01.

            (iv)  All Eligible  Employees in the Testing  Group will be included
                  in  determining  the Actual  Deferral  Percentages  and/or the
                  Actual Contribution Percentages,  whichever is applicable. The
                  ratio  averaged into the respective  percentages  will be zero
                  for  any  Eligible  Employee  in  the  Testing  Group  if  the
                  otherwise applicable numerator is zero.

            (v)   All  such  ratios  and the  average  of such  ratios  shall be
                  calculated to the nearest one-hundredth of one percent.

            (vi)  The deferral percentage and/or  contribution  percentage for a
                  Plan Year for any Highly Compensated  Employee who is eligible
                  to  participate  under two (2) or more  plans or  arrangements
                  described  in  section  401(a)  or 401(k) of the Code that are
                  maintained  by the  Employer  shall  be  determined  as if all
                  contributions were made under a single plan.

            (vii) In the event  that this Plan  satisfies  the  requirements  of
                  section  401(k),  401(a)(4)  or  410(b)  of the  Code  only if
                  aggregated with one or more other

                                       24
<PAGE>

                  plans, or if one or more other plans satisfy the  requirements
                  of such  sections  of the Code  only if  aggregated  with this
                  Plan,   deferral  and   contribution   percentages   shall  be
                  determined as if all such plans were a single plan.  Any other
                  plan may be aggregated with this Plan at the discretion of the
                  Company.  Plans may be aggregated in order to satisfy  section
                  401(k) of the Code only if they have the same Plan Year.

           (viii) The   Actual   Deferral   Percentage   Test  and   the  Actual
                  Contribution  Percentage Test under this Section 4.02 shall be
                  applied using the current year testing method.

            (ix)  For  the  purpose  of  this  Section   4.2(d),   if  a  Highly
                  Compensated  Employee is a Participant  under two or more cash
                  or deferred  arrangements  of the  Employer,  all such cash or
                  deferred arrangements shall be treated as one cash or deferred
                  arrangement for the purpose of determining the actual deferral
                  ratio  with  respect  to  such  Highly  Compensated  Employee.
                  However,  if the cash or deferred  arrangements have different
                  Plan Years, this Section shall be applied by treating all cash
                  or  deferred  arrangements  ending  with or  within  the  same
                  calendar year as a single arrangement.

4.03 Limitation on Allocations
     -------------------------

      (a)   The  "annual  addition"  for any  Participant  shall not  exceed the
            amount determined  hereunder.  Annual addition shall mean the sum of
            Employer  contributions,   Employee  contributions  and  forfeitures
            allocated  on  behalf of a  Participant  for a Plan  Year,  which is
            defined to be the limitation year.

            Annual  additions  shall  also  include  excess  deferrals,   excess
            contributions and excess aggregate contributions,  other than excess
            deferrals   distributed  in  accordance  with  Treasury   Regulation
            1.402(g)-1(e)(2) or (3).

            The  determination  of the  annual  addition  will be made as if all
            defined  contribution  plans of the  Employer  were one plan and any
            Participant  contributions  to defined benefit plans will be treated
            as contributions  to defined  contribution  plans.  Annual additions
            will be  applied  to the  applicable  Plan Year in  accordance  with
            Treasury Regulation 1.415-6(b).

            For  purposes  of  Subsection  (b)(i),  annual  addition  shall also
            include  amounts  allocated to an  individual  medical  account,  as
            defined  in  section  415(1) of the Code  which is part of a defined
            benefit plan  maintained  by the  Employer and amounts  derived from
            contributions  which are  attributable  to  post-retirement  medical
            benefits  allocated  to the  separate  account of a Key Employee (as
            defined in Section  11.02) under a welfare  benefit plan (as defined
            in section 419A(d) of the Code) maintained by the Employer.

      (b)   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: (i) $40,000,  as adjusted for increases in
            the cost-of-living under section 415(d) of the Code, or

                                       25
<PAGE>

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

      (c)   A  Participant  shall  not be  permitted  to defer  Compensation  or
            contribute amounts, nor shall he be entitled to an allocation of any
            Employer  contributions or forfeitures  under any qualified  defined
            contribution plan which exceeds the limitations described herein.

      (d)   The  limitations on allocations to a  Participant's  Account will be
            applied by limiting  otherwise  allocable  amounts starting with the
            latest  allocations  during the limitation  year. To the extent more
            than  one  type  of  addition  is  allocated  as of  any  date,  the
            limitation will be applied in the following order:

            (i)   forfeitures;

            (ii)  Employer  contributions under  profit-sharing plans other than
                  matching contributions;

            (iii) Employer  contributions  under money purchase plans other than
                  matching contributions;

            (iv)  Employer matching contributions under money purchase plans.

            (v)   Employer matching contributions under profit-sharing plans;

            (vi)  Employee contributions; and

            (vii) elective deferrals.

            Amounts listed above which would have been added to a  Participant's
            Account  based on an allocation  method  specified in a Plan will be
            reallocated among the remaining Participants eligible to share under
            the Plan.

            Amounts   listed   above   which   would  have  been  added  to  the
            Participant's  Account based on an individually  defined entitlement
            will reduce the Employer's contribution commitment.

            Employee contributions and elective deferrals will be limited at the
            time deposited and will not be permitted to the extent the limits of
            this section would be violated.

            In  the  event  annual   additions   on  behalf  of  a   Participant
            participating  in more than one plan of the same type  during a Plan
            Year are required to be limited under this Section,  the  limitation
            shall be ratably apportioned among all such plans.

      (e)   Notwithstanding  the  above,  if an  excess  allocation  occurs as a
            result of

            (i)   an allocation of forfeitures;

                                       26
<PAGE>

            (ii)  a   reasonable    error   in   determining   a   Participant's
                  Compensation;

            (iii) a  reasonable  error in  determining  the  amount of  elective
                  deferrals that may be made under this Section; or

            (iv)  any other reason acceptable to the Internal Revenue Service,

            the resulting additions to the Participant's Account will be reduced
            by first eliminating  Employee  contributions and elective deferrals
            to the extent  otherwise  required  to be  refunded  under  sections
            402(g),   401(k)(3)  or  401(m)(2)  of  the  Code.   Any  additional
            reductions  permitted  under this  Subsection will be applied in the
            manner described in Subsection (e).

            However, any amounts paid to the Trust for the limitation year which
            are not allocated to other  Participants  will be held in a suspense
            account,  without investment earnings, and allocated and reallocated
            in the following limitation year and, to the extent necessary,  each
            subsequent limitation year. Allocations from a suspense account in a
            money  purchase  plan  will be viewed as an  allocation  of  accrual
            requirement   for  the  year  in  which  the  amount  is  ultimately
            allocated.

            In the event a plan is terminated, suspense accounts shall revert to
            the  Employer to the extent such  accounts may not then be allocated
            on behalf of any remaining eligible Participants.

4.04 Distribution of Excess Deferrals
     --------------------------------

      (a)   Notwithstanding  any other  provision of the Plan,  Excess  Deferral
            Amounts and income  allocable  thereto shall be distributed no later
            than  April 15 to  Participants  who  claim  such  Allocable  Excess
            Deferral Amounts for the preceding Calendar Year.

      (b)   For purposes of this Section 4.04,  "Excess  Deferral  Amount" shall
            mean the amount of Elective  Deferrals  for a Calendar Year that the
            Participant  allocates to this Plan pursuant to the claim  procedure
            set forth below.

      (c)   The Participant's  claim shall be in writing,  shall be submitted to
            the Committee (or its  Administrative  Delegate) no later than March
            1, shall specify the  Participant's  Excess  Deferral Amount for the
            preceding   Calendar   Year,   and  shall  be   accompanied  by  the
            Participant's  written  statement  that  if  such  amounts  are  not
            distributed,  such  Excess  Deferral  Amount,  when added to amounts
            deferred  under other plans or  arrangements  described  in sections
            401(k),  408(k) or 403(b) of the Code,  exceeds the limit imposed on
            the  Participant by Section 402(g) of the Code for the year in which
            the deferral occurred.

      (d)   The  Excess  Deferral  Amount   distributed   with  respect  to  any
            Participant shall include the allocable gain or loss for the taxable
            year  of  the  Participant,  and  effective  January  1,  2006,  any
            allocable  gain  or  loss  for the  period  between  the end of such
            taxable year to the date of distribution (the "gap period"). Income

                                       27
<PAGE>

            allocable  to  the  Excess  Deferral  Amount  with  respect  to  any
            Participant  during the  taxable  year and any gap  period  shall be
            calculated  under  any  reasonable   method  as  determined  by  the
            Committee  (or its  Administrative  Delegate),  provided  that  such
            method is used by the Plan for  allocating  income to  Participants'
            Accounts,  and is used consistently for all Participants and for all
            corrective  distributions  under the Plan for the Plan Year.  If the
            distribution  of  the  Excess  Deferral  Amount  occurs  during  the
            Participant's  taxable year in which the Participant made the excess
            deferral,  the income allocable to excess deferrals will be based on
            the  allocable  gain or loss from the first day of the calendar year
            to the date of the corrective distribution.

4.05 Distribution of Excess Contributions.
     ------------------------------------

      (a)   Notwithstanding   any   other   provision   of  the   Plan,   Excess
            Contributions  and income allocable  thereto shall be distributed no
            later than the last day of each Plan Year to  Participants  on whose
            behalf such Excess  Contributions  were made for the preceding  Plan
            Year. (For purposes of this Plan, "Excess  Contribution"  shall mean
            the amount described in section 401(k)(8)(B) of the Code.)

      (b)   The income allocable to Excess  Contributions shall be determined by
            multiplying income allocable to the Participant's Elective Deferrals
            and Qualified Employer Deferral Contributions for the Plan Year by a
            fraction,  the  numerator  of which is the  Excess  Contribution  on
            behalf  of the  Participant  for the  preceding  Plan  Year  and the
            denominator  of  which  is  the  sum of  the  Participant's  Account
            balances  attributable to Elective  Deferrals and Qualified Employer
            Deferral Contributions on the last day of the preceding Plan Year.

      (c)   The Excess Contributions which would otherwise be distributed to the
            Participant  shall be  adjusted  for income,  shall be  reduced,  in
            accordance  with  regulations,  by the  amount of  Excess  Deferrals
            distributed  to the  Participant,  and  shall,  if  there  is a loss
            allocable to the Excess Contributions,  in no event be less than the
            lesser  of  the   Participant's   Account  under  the  Plan  or  the
            Participant's  Elective  Deferrals and Qualified  Employer  Deferral
            Contributions for the Plan Year.

      (d)   The  Excess  Deferral  Amount   distributed   with  respect  to  any
            Participant shall include the allocable gain or loss for the taxable
            year  of  the  Participant,  and  effective  January  1,  2006,  any
            allocable  gain  or  loss  for the  period  between  the end of such
            taxable year to the date of distribution (the "gap period").  Income
            allocable  to  the  Excess  Deferral  Amount  with  respect  to  any
            Participant  during the  taxable  year and any gap  period  shall be
            calculated  under  any  reasonable   method  as  determined  by  the
            Committee  (or its  Administrative  Delegate),  provided  that  such
            method is used by the Plan for  allocating  income to  Participants'
            Accounts,  and is used consistently for all Participants and for all
            corrective  distributions  under the Plan for the Plan Year.  If the
            distribution  of  the  Excess  Deferral  Amount  occurs  during  the
            Participant's  taxable year in which the Participant made the excess
            deferral,  the income allocable to excess deferrals will be based on
            the

                                       28
<PAGE>

            allocable  gain or loss from the first day of the  calendar  year to
            the date of the corrective distribution.

      (e)   Amounts  distributed  under this Section 4.05 shall first be treated
            as distributions  from the  Participant's  Elective Deferral Account
            and shall be treated as distributed from the Participant's Qualified
            Employer  Deferral  Contribution  Account  only to the  extent  such
            Excess   Contributions  exceed  the  balance  in  the  Participant's
            Elective Deferral Account.

4.06 Distribution of Excess Aggregate Contributions.
     ----------------------------------------------

      (a)   Excess Aggregate Contributions and income allocable thereto shall be
            forfeited, if otherwise forfeitable under the terms of this Plan, or
            if not  forfeitable,  distributed no later than the last day of each
            Plan Year to Participants to whose Accounts Matching  Contributions,
            if  applicable  to the  Employer's  Plan,  were  allocated  for  the
            preceding Plan Year. Instead,  the rules under section 401(m) of the
            Code may be satisfied by increasing  Matching  Contributions for the
            benefit of Non-Highly Compensated Employees only.

      (b)   For purposes of this Plan,  "Excess Aggregate  Contributions"  shall
            mean the amount described in section 401(m)(6)(B) of the Code.

      (c)   The income allocable to Excess Aggregate  Contributions with respect
            to any Participant shall equal the sum of the allocable gain or loss
            for the Plan Year, and effective January 1, 2006, any allocable gain
            or loss for the period between the end of the Plan Year and the date
            of the  forfeiture or corrective  distribution  (the "gap  period").
            Income allocable to Excess Aggregate Contributions for the Plan Year
            and any gap period shall be calculated  under any reasonable  method
            as determined by the  Committee  (or its  Administrative  Delegate),
            provided that such method is used  consistently for all Participants
            and for all  corrective  distributions  under  the Plan for the Plan
            Year. Any Excess Aggregate  Contributions  made to the Plan shall be
            taken into account as employer  contributions to the extent required
            in applicable IRS regulations.

      (d)   Amounts  distributed  under this Section 4.06 shall first be treated
            as distributions  from the  Participant's  Elective Deferral Account
            and shall be treated as distributed from the Participant's Qualified
            Employer  Deferral  Contribution  Account  only to the  extent  such
            Excess   Contributions  exceed  the  balance  in  the  Participant's
            Elective Deferral Account.

4.07 Incorporation by Reference.
     --------------------------

      The  limitations  of Internal  Revenue Code  Sections  401(k),  401(m) and
      414(v) are hereby  incorporated by reference.  Articles 5 of the Plan sets
      forth the basic  requirements  of Code Sections 401(k) and (m) and Section
      414(v).  In the  event of any  conflict  between  the  provisions  of this
      Article 5 and the Section 401(k), 401((m) and/or 414(v) requirements,  the
      provisions of Sections 401(k), 401(m) and 414(v) and regulations

                                       29
<PAGE>

      thereunder  shall  govern.  The Plan also  incorporates  by reference  any
      subsequent IRS guidance applicable under these Code provisions.

4.08 Allocation of Forfeitures.
     -------------------------

      Amounts forfeited by Highly Compensated Employees under Section 4.06 shall
      be treated as Annual Additions under Section 4.03 of this Plan and applied
      to increase the Account  balances of other  Participants.  Notwithstanding
      the  foregoing,  no  forfeitures  arising  under  Section  4.06  shall  be
      allocated to the Account of any Highly Compensated Employee.

                                       30
<PAGE>

                                    ARTICLE 5
                                    ---------
                  MAINTENANCE OF ACCOUNTS, INVESTMENT FUNDS AND
                  ---------------------------------------------
                           VALUATION OF THE TRUST FUND
                           ---------------------------

5.01 Maintenance of Accounts.
     -----------------------

      The Committee shall establish and maintain a separate  Account in the name
      of each  Participant  to which it shall credit all amounts  contributed in
      accordance with Articles 3 and 11.

5.02 Investment Election.
     -------------------

      (a)   Initial Election - Each  Participant  shall designate one or more of
            the investment funds established in accordance with Section 5.03 for
            the investment of his Account. The percentage elected for investment
            in any one of the investment funds must be a multiple of one percent
            (1%), and the same  percentage  shall be applied  equally to each of
            the Participant's Accounts.

      (b)   Subsequent  Election - A Participant may, on any business day and by
            any method  approved by the Committee,  change his  investment  fund
            election  with  respect  to  subsequent   contributions  but,  until
            changed,  an investment  fund election,  once made,  shall remain in
            effect for all  subsequent  Plan  Years.  Such  change  will  become
            effective the first payroll period as is  administratively  feasible
            thereafter.

      (c)   Transfer  Election - A  Participant  may, on any business day and by
            any method  approved by the Committee,  elect a change in investment
            funds applicable to his then existing Accounts, provided such change
            (i) is effected in percentages,  dollars or shares,  (ii) is applied
            to the ending balance determined as of the applicable Valuation Date
            and  (iii)  is  applicable  equally  to  each  of the  Participant's
            Accounts.

      (d)   Additional  Rules and Regulations - The Committee may promulgate any
            additional  rules and  regulations it deems necessary or appropriate
            to govern all aspects of this Section.

5.03 Investment Funds
     ----------------

      The Trust Fund shall be divided into such  investment  funds as designated
      by the  Committee  and approved by the Trustee for the  investment  of all
      Accounts, which shall be administered as a unit.

5.04 Valuation of Trust Fund
     -----------------------

      (a)   The Trust Fund shall be valued by the  Trustee as of each  Valuation
            Date on the basis of its fair market value.

                                       31
<PAGE>

      (b)   The Trust  Fund may also be valued  by the  Trustee  as of any other
            date as the  Committee  may  authorize  for any reason the Committee
            deems appropriate.

5.05 Allocation of Investment Earnings and Expenses
     ----------------------------------------------

      Following each valuation of the Trust Fund, the Trustee shall allocate net
      gains or losses, and process additions to and withdrawals from Participant
      Account balances in the following manner:

      (a)   The Trustee  shall first compute the fair market value of securities
            and/or the other assets  comprising  each investment fund designated
            by the Committee for direction of investment by the  Participants of
            this Plan.  Each Account balance shall be adjusted each business day
            by applying the closing market price of the  investment  fund on the
            current  business day to the  share/unit  balance of the  investment
            fund as of the close of business on the current business day.

      (b)   The Trustee then shall  account for any  requests  for  additions or
            withdrawals made to or from a specific designated investment fund by
            any  participants,   including   allocations  of  contributions  and
            forfeitures.  In completing the valuation procedure described above,
            such  adjustments in the amounts  credited to such accounts shall be
            made on the business day to which the investment  activity  relates.
            Contributions  received by the  Trustee  pursuant to this Plan shall
            not be taken into account until the Valuation Date  coincident  with
            or next following the date such  Contribution was both actually paid
            to the Trustee and allocated among the accounts of Participants.

      (c)   Notwithstanding Subsections (a) and (b) above, in the event a pooled
            investment  fund is created  as a  designated  fund for  Participant
            investment election in this Plan, valuation of the pooled investment
            fund and allocation of earnings of the pooled  investment fund shall
            be governed by the Administrative Services Agreement for such pooled
            investment fund. The provisions of any such Administrative  Services
            Agreement shall be deemed a part of this Plan.

      It is intended  that this Section 5.05  operate to  distribute  among each
      Participant  Account in the Trust  Fund,  all income of the Trust Fund and
      changes in the value of assets of the Trust Fund.

                                       32
<PAGE>

                                    ARTICLE 6
                                    ---------
                           DISTRIBUTIONS FROM THE PLAN
                           ---------------------------

6.01 Retirement Dates
     ----------------

      (a)   Normal Retirement Date. A Participant may retire from active service
            with the  Employer  on his Normal  Retirement  Date.  Upon  reaching
            Normal  Retirement Date (age 65), a Participant shall be 100% vested
            in  the  value  of  his  Matching   Contributions  Account  and  his
            Retirement Contributions Account.

      (b)   Early  Retirement Date. A Participant may retire from active service
            with the Employer on his Early  Retirement  Date, which shall be the
            first day of any month  coincident or next  following  attainment of
            age fifty five (55) and completion of four (4) Years of Service,  at
            which time a  Participant  shall be 100%  vested in the value of his
            Matching  Contributions  Accounts and his  Retirement  Contributions
            Account.

      (c)   Late Retirement Date. Any Participant who defers his retirement date
            beyond his Normal  Retirement Date in accordance with applicable law
            shall  continue to be a  Participant  for all  purposes of the Plan,
            provided that the interest of each  Participant  must be distributed
            commencing  no later than the April 1  following  the  Participant's
            taxable year in which he attains the age of seventy and one half (70
            1/2).  Notwithstanding  the above,  a  Participant  who continues in
            active  service  with the  Employer  beyond the date he attains  age
            seventy and one half (70 1/2) may elect to defer commencement of the
            distribution  of his  Account  until  the  first  day  of the  month
            following his termination of service.

6.02 Retirement Distributions.
     ------------------------

      All  Participants  shall receive the value of their accounts in a lump sum
      and  no  spousal  consent  shall  be  required  for  any  distribution.  A
      Participant's  account shall be valued for distribution purposes as of the
      Valuation Date immediately  preceding the date on which the  Participant's
      distribution commences.

6.03 Death Benefits
     --------------

      (a)   A  Participant  shall be fully vested in his  Matching  Contribution
            Account and Retirement  Contribution Account upon his death prior to
            his termination of employment.

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

      (c)   If  the  Participant  dies  before   distribution  of  his  interest
            commences,  the Participant's entire interest will be distributed in
            a lump sum no later than five (5)

                                       33
<PAGE>

            years  after the  Participant's  death  except to the extent that an
            election is made to receive  distributions in accordance with (1) or
            (2) below:

            (i)   for any  distributions  commencing  prior to  April  2,  2002,
                  distributions may be made in substantially  equal installments
                  over the life or life expectancy of the designated Beneficiary
                  commencing no later than one (1) year after the  Participant's
                  death; or

            (ii)  if the Beneficiary is the Participant's  surviving spouse, the
                  date  distributions are required to begin shall not be earlier
                  than the date on which the Participant would have attained age
                  seventy and one-half (70 1/2),  and, if the spouse dies before
                  payments begin,  subsequent  distributions shall be made as if
                  the spouse had been the Participant.

      (d)   For  purpose of Section  6.03(c)(i)  of the Plan,  payments  will be
            calculated  by use of the  return  multiples  specified  in  Section
            1.72-9 of the Treasury Regulations  promulgated under the Code. Life
            expectancy  of a  surviving  spouse  may be  recalculated  annually;
            however, in the case of any other designated Beneficiary,  such life
            expectancy  will be calculated  at the time payment first  commences
            without further recalculation.

      (e)   For purposes of this Section 6.03,  any amount paid to a minor child
            of the  Participant  will be  treated  as if it had been paid to the
            surviving  spouse if the amount  becomes  payable  to the  surviving
            spouse when the child reaches the age of majority.

6.04 Beneficiary Designation
     -----------------------

      (a)   Each Participant may designate one or more Beneficiaries,  including
            contingent  Beneficiaries,  who shall receive the amount  payable on
            behalf of such  Participant  under  provisions of this Plan upon the
            Participant's  death;  provided,  however,  that  in the  case  of a
            married  Participant,  the  Participant's  Protected  Spouse must be
            designated as the Beneficiary,  unless the Protected Spouse provides
            written, notarized consent to the designation of another Beneficiary
            on a form provided by the Committee.  Such designation shall be made
            in writing,  notarized,  and in such manner as the  Committee  shall
            determine. A Participant may change such designation at any time and
            may  revoke  such  designation,   subject  in  either  case  to  the
            requirement of spousal consent in the case of a married Participant.

      (b)   If a Participant dies without having designated a Beneficiary, or if
            none of the designated Beneficiaries survives the Participant, or if
            the  Committee  is  in  doubt  as  to  the  effective  status  of  a
            Beneficiary  designation following reasonable inquiry,  then, except
            as may be required by Section  6.02(b),  the Committee  shall direct
            the Trustee to make  payment of all amounts  payable with respect to
            such Participant in one lump sum payment, in cash, as follows:

            (i)   to the Participant's surviving Protected Spouse, or, if none,

                                       34
<PAGE>

            (ii)  in equal shares to the  Participant's  children,  the issue of
                  any deceased children to take by right of  representation  the
                  share  to  which  such  child  would  have  been  entitled  if
                  surviving, or, if no such children or issue,

            (iii) to  the  duly  appointed  executor  or  administrator  of  the
                  Participant's estate.

6.05 Disability Retirement
     ---------------------

      (a)   If the Committee  shall  determine  that a Participant  is unable to
            continue in the employ of the  Employer by reason of the  Disability
            of  such  Participant,  the  Employer  may,  at the  request  of the
            Participant or his authorized representative,  direct the Trustee to
            apply the amount standing to the credit of such Employee's  Accounts
            to payment pursuant to the provisions of Section 6.02.

      (b)   A  Participant  shall be fully vested in his  Matching  Contribution
            Account and his Retirement  Contribution Account upon satisfying the
            requirements for Disability Retirement.

      (c)   If any Disabled  Participant  returns to the employ of the Employer,
            he shall become an active  Participant upon completion of an Hour of
            Service,  and  such  Participant's  Service  before  and  after  his
            Disability  shall be  aggregated  for  purposes of Sections  3.2 and
            3.3(b) of this Plan.

6.06 In-Service Distributions
     ------------------------

      (a)   In-Service Withdrawal Rules. In-Service Withdrawals shall be subject
            to the following requirements:

            (i)   In-Service  Distributions are only available from the Accounts
                  specified   in  this   Section   6.06  for   such   In-Service
                  Distributions,  and  will  be made in  accordance  with  rules
                  established by the Company.

            (ii)  A   Participant    is   not   limited   in   the   number   of
                  In-Service-Distributions  he may take per year.  However,  the
                  minimum  withdrawal  amount available is $1,000,  or the total
                  value of the portions if less than $1,000.

            (iii) If  a  loan  is  outstanding  at  the  time  a  withdrawal  is
                  requested,  such  withdrawal  shall be  permitted  only to the
                  extent that the remaining vested balances in the Participant's
                  Accounts  are  not  security  for  an  outstanding  loan  made
                  pursuant to Section 13.

            (iv)  An In-Service Distribution will be made as soon as practicable
                  following  a  request  for such a  distribution,  based on the
                  value of the  Participant's  Accounts as of the Valuation Date
                  immediately   preceding   such   distribution.    Except   for
                  distribution  on  account  of  Financial   Hardship,   such  a
                  distribution  will not limit the ability of the Participant to
                  continue  making   contributions   pursuant  to  the  deferral
                  election  form on file with the Committee or limit the ability
                  of the Participant to enter into new

                                       35
<PAGE>

                  deferral  election form for so long as the  Participant  shall
                  remain in the employ of the Employer.

      (b)   Age 59 1/2 In-Service Distributions

            (i)   A Participant who has attained age 59 1/2 may, while remaining
                  in the active  employ of the Employer and in  accordance  with
                  procedures  established  by the  Committee,  apply at any time
                  thereafter  prior to  Retirement  (as defined in Section 6.01)
                  for a  distribution  from his  Accounts,  to the  extent  such
                  Accounts  are  not  security  for  an  outstanding  loan  made
                  pursuant to Section 13, and to the extent  such  Accounts  are
                  available for such Age 59 1/2 In-Service Distribution.

            (ii)  The following Accounts are available for Age 59 1/2 In-Service
                  Distributions,  and funds will be withdrawn pro-rata from such
                  Accounts in the following hierarchy:

                  (A)   Voluntary  After-Tax  Contribution  Account  (using  the
                        withdrawal method);

                  (B)   Rollover Account;

                  (C)   Elective Deferral Account;

                  (D)   Technophone Matching Contribution Account; and

                  (E)   Matching   Contribution  Account,  to  the  extent  100%
                        vested.

      (c)   Financial Hardship Withdrawals

            (i)   The Committee may, at such time and pursuant to such terms and
                  conditions as the Committee may  establish,  permit  Financial
                  Hardship  Withdrawals  to be  made  under  the  Plan  from  an
                  Employee's  Elective Deferral Account (exclusive of earnings),
                  in the event of demonstrated hardship,  which shall be limited
                  to:

                  (A)   emergency medical expenses for a Participant,  spouse or
                        dependents  which  are  not  otherwise  reimbursable  or
                        covered by medical or other insurance;

                  (B)   purchase of a Participant's principal residence (but not
                        regular mortgage payments);

                  (C)   tuition   for  the   next   semester   or   quarter   of
                        post-secondary  education for a  Participant,  spouse or
                        dependents; and

                  (D)   preventing   foreclosure   on   or   eviction   from   a
                        Participant's principal residence.

                                       36
<PAGE>

            (ii)  A Financial Hardship  Withdrawal must be made on account of an
                  immediate and heavy  financial  need of a Participant  and the
                  distribution must be necessary to satisfy such financial need.
                  Such hardship  distribution  cannot be in excess of the amount
                  required  to  relieve  such   financial  need  and  cannot  be
                  reasonably available from other resources of the Participant.

                  (A)   In determining  whether other resources of a Participant
                        have first been  exhausted,  the  Committee  may process
                        such  a  withdrawal   request   without  any  additional
                        documentation  from  the  Participant  if the  following
                        conditions are satisfied:

                        (I)   The distribution is not in excess of the amount of
                              the  immediate  and  heavy  financial  need of the
                              Participant;

                        (II)  The   Participant  has  already  taken  all  other
                              distributions  and nontaxable loans available from
                              all plans sponsored by the Company; and

                        (III) All  plans of the  Company  require  a  suspension
                              period of at least 6 months  after  the  Financial
                              Hardship Withdrawal,  during which the Participant
                              cannot make Elective Deferrals.

                  (B)   In making such a  determination,  absent evidence to the
                        contrary,   the  Committee  may  reasonably  rely  on  a
                        Participant's  representation  that the  financial  need
                        cannot be satisfied by any of the above methods.

            (iii) The minimum  Financial  Hardship  Withdrawal shall be at least
                  $1,000.  Such  withdrawal  may be  based  on the  value of the
                  Participant's  Elective  Deferral  Account as of the Valuation
                  Date prior to the Financial Hardship Withdrawal distribution.

            (iv)  The rules and regulations  that the Committee shall adopt with
                  respect to Financial  Hardship  Withdrawals under this Section
                  6.06  shall be  applied  in a  uniform  and  nondiscriminatory
                  manner.

      (d)   General In-Service Withdrawals

            A  Participant  may,  while  remaining  in the active  employ of the
            Employer and in accordance with procedures rules set forth above and
            as  established  by the  Committee,  apply  at  any  time  prior  to
            Retirement (as defined in Section 6.01) for a distribution  from the
            following Accounts, to the extent such Accounts are not security for
            an  outstanding  loan made  pursuant  to Section  13.  Funds will be
            withdrawn  pro-rata  from  such  Accounts  in  accordance  with  the
            following hierarchy:

                                       37
<PAGE>

            (A)   Voluntary After-Tax Contribution Account (using the withdrawal
                  method);

            (B)   Rollover Account;

            (C)   Technophone Matching Contribution Account; and

            (D)   Matching  Contribution Account, to the extent 100% vested, and
                  to the extent that the  Participant  shall also have completed
                  at least five (5) years of participation in the Plan.

6.07 Distribution Upon Termination of Employment
     -------------------------------------------

      (a)   Upon the termination of a Participant's Employment with the Employer
            (other  than by  indefinite  layoff or military  service  subject to
            section  414(u) of the Code and other than as  provided  in Sections
            6.1, 6.3, or 6.5), the Participant shall become a Former Participant
            entitled  to  distribution  of his  Accounts  as set  forth  in this
            Section.

            (i)   Such  Participant  shall have a 100%  vested  interest  in his
                  Elective  Deferral  Contribution,   Voluntary  and  Additional
                  Voluntary   After-Tax   Contribution,    Rollover,   Transfer,
                  Qualified  Matching  Contribution  and  Qualified  Nonelective
                  Contribution Accounts.

            (ii)  Such   Participant's   vested   interest   in   his   Matching
                  Contribution  and  Retirement  Contribution  Accounts shall be
                  determined in accordance  with the following  schedules on the
                  basis of such Participant's full Years of Service.

                  Number of Years              Percentage of Account
                  ---------------              ----------------------
                  Less than 1 full year        0%
                  1 full year                  25%
                  2 full years                 50%
                  3 full years                 75%
                  4 or more full years         100%

                  For  Participants  who were  participants in a retirement plan
                  merged into this Plan, the vested  interest of the Accounts of
                  all such  Participants  with three or more Years of Service as
                  of the date of plan merger shall be  determined  in accordance
                  with the vesting  schedule and  definition  of year of service
                  under the  predecessor  plan to the extent that such  schedule
                  provides a greater vested  percentage.  All other Participants
                  shall be entitled to the vested  percentage  determined  under
                  the  schedule  in  Subsection  (a) above,  provided  that such
                  vested percentage shall not be less than the vested percentage
                  as determined under any predecessor plan.

                                       38
<PAGE>

            (iii) The  portion of a  Participant's  Account  which is not vested
                  shall be  forfeited  on the earlier of the first  business day
                  immediately  following  the  date on which  distribution  of a
                  Participant's  vested  benefits is made or the last day of the
                  Plan Year in which such  Participant  incurs  his fifth  (5th)
                  consecutive  one (1) year  Break-in-Service.  If a Participant
                  does not have a vested  interest in his  Account,  he shall be
                  deemed to have  received an immediate  distribution  as of the
                  date on which such Participant terminated employment.

                  That portion of the  Participant's  Account which is forfeited
                  shall  be used  to  reduce  the  Employer's  contributions  in
                  accordance with Section 3.03 or to pay Plan expenses.  Pending
                  their  use,  forfeitures  will be  invested  as the  Committee
                  directs.

            (iv)  The Committee shall direct the Trustee to make distribution to
                  a terminated  Participant  of the entire benefit to which such
                  terminated  Participant is entitled in accordance  with one of
                  the methods  described in Section  6.02.  Distribution  of the
                  funds  due to a  Former  Participant  shall be made as soon as
                  practicable  following his  termination of employment,  but no
                  later  than the  period  described  in  Section  6.09  hereof.
                  However,  a  Former  Participant's  benefits  may  not be paid
                  without his written consent if the total value exceeds (or has
                  ever exceeded) $1,000.

            (v)   The Committee  shall notify the Trustee of the date on which a
                  Participant shall have become a Former  Participant and of the
                  amounts,  if any,  payable  to him under  this  Section 6, and
                  shall  direct  the  Trustee  regarding  the time and manner of
                  payment.

            (vi)  Whenever any  distribution  shall be made to or in behalf of a
                  Participant  in accordance  with the  provisions of Section 6,
                  his  Account   shall  be  charged  with  the  amount  of  such
                  distribution.  Whenever part or all of the amount  standing to
                  the credit of a Participant's Account is to be segregated into
                  a separate Account for a terminated  Participant in accordance
                  with  Section 6.8 of this Plan,  the Account  shall be charged
                  with the amount so applied or  segregated.  Effective  July 1,
                  1997,  separated  segregated  Accounts  will not be set up for
                  terminated Participants.

      (b)   A Former  Participant  with  deferred  Accounts  shall be advised at
            least annually of the value of his Account balance which has been so
            set aside.

      (c)   If any Former Participant shall be reemployed by the Employer before
            five (5) consecutive 1-Year Breaks in Service have elapsed, and such
            Former  Participant had received a distribution of his entire vested
            Employer Matching and Discretionary  Contributions  Account prior to
            his  reemployment,  the forfeited  portions of such Account shall be
            reinstated  only if he repays  the full  amount  distributed  to him
            before the  earlier of five (5) years  after the first date on which
            the  Participant is  subsequently  reemployed by the Employer or the
            close of the

                                       39
<PAGE>

            first  period  of five (5)  consecutive  1-Year  Breaks  in  Service
            commencing  after  the   distribution.   In  the  event  the  Former
            Participant  does  repay the full  amount  distributed  to him,  the
            undistributed portion of the Participant's Account shall be restored
            in full,  unadjusted by any gains or losses occurring  subsequent to
            the Valuation Date preceding his distribution.

      (d)   The  determination  of the  amount  to  which  a  Participant  whose
            employment  is  terminated  is  entitled  to  shall  be  made by the
            Committee, and the Committee's determination shall be conclusive and
            binding upon all persons. If a distribution is made at a time when a
            Participant  has a  nonforfeitable  right to less  than one  hundred
            percent  (100%)  of  the  Account  balances  derived  from  Employer
            Matching and/or Discretionary Contributions:

            (i)   Such   Participant's   Account  will   continue  to  hold  the
                  Participant's  interest  in the  Plan  as of the  time  of the
                  distribution, and

            (ii)  At any relevant time the Participant's  nonforfeitable portion
                  of such Account will be equal to an amount ("X") determined by
                  the following formula:

                           X = P(AB + (RxD)) - (R x D)

            For  purposes  of  applying  the  formula:  P is the  nonforfeitable
            percentage at the relevant  time,  AB is the Account  balance at the
            relevant  time,  D is the amount of the  distribution,  and R is the
            ratio of the  Account  balance at the  relevant  time to the Account
            balance after distribution.

6.08 Segregated Accounts
     -------------------

      (a)   Upon receipt of notification from the Committee that distribution of
            the Accounts of a Former  Participant will be deferred,  the Trustee
            shall segregate the Former Participant's Account balance, or so much
            thereof as he is  entitled to  receive,  from the  Accounts of other
            Participants,  and the Trustee  may keep the unpaid  balance of such
            Account  invested for the benefit of the Former  Participant  in the
            Trust Fund, but without sharing in subsequent Company  Contributions
            or forfeitures. Prior to July 1, 1997, the Committee also may direct
            the Trustee to invest such segregated  accounts in interest  drawing
            accounts   in  a  federal  or  state   chartered   bank  or  savings
            institution,  in obligations of the United States Government, in the
            units of common or pooled or group investment funds or similar funds
            managed by a bank and permitted  under existing or future rulings of
            the United States Treasury Department,  or in shares of mutual funds
            under dividend reinvestment accounts or otherwise.

      (b)   Effective  July 1, 1997,  separate  segregated  Accounts will not be
            established for Former  Participants;  their Participant Accounts in
            the Trust Fund will continue to be invested in accordance with their
            directions in the funds selected for such purpose by the Company (or
            in default of such directions, in such fund(s) as the

                                       40
<PAGE>

            Committee  shall  direct),  but  shall not be  entitled  to share in
            subsequent Company contributions or forfeitures.

6.09 Payment of Benefits; Timing
     ---------------------------

      (a)   Payment of benefits  attributable  to Employee  Deferrals  either to
            Participants  who have  terminated  employment,  retired  or  become
            disabled, or to Beneficiaries of deceased Participants shall be made
            as  soon  as  possible   following  the   Termination,   Retirement,
            Disability  or death of a  Participant,  but,  except as provided in
            Section 9.10(b), below, not later than sixty (60) days following the
            close  of the  Plan  Year in  which  such  Termination,  Retirement,
            Disability or death occurred.  A Participant  shall not be deemed to
            have terminated employment so long as the Participant is employed by
            any business  entity that is in a Controlled or  Affiliated  Service
            Group  with  Nokia  Inc.,  even if the  Participant  ceases to be an
            Eligible Employee.

      (b)   If the amount of benefit  required to  commence on the  commencement
            dates  specified in Section  6.09(a) above cannot be  ascertained by
            any such date,  payment shall be made not later than sixty (60) days
            after the  earliest  date on which  the  amount  of  benefit  can be
            ascertained under the Plan and related Trust.

      (c)   Notwithstanding  the above, the Account balance of an Participant or
            Former Participant must be distributed or commence to be distributed
            in accordance with the minimum distribution  requirements  contained
            in Article 15 of the Plan.

6.10 Direct Rollovers
     ----------------

      (a)   Notwithstanding any provision of the Plan to the contrary that would
            otherwise  limit a  distributee's  election  under this  Section,  a
            distributee may elect,  at the time and in the manner  prescribed by
            the  Committee,   to  have  any  portion  of  an  eligible  rollover
            distribution paid directly to an eligible  retirement plan specified
            by the distributee in a direct rollover.

      (b)   Definitions.

            (i)   Eligible   Rollover   Distribution:   An   eligible   rollover
                  distribution is any  distribution of all or any portion of the
                  balance  to the  credit  of the  distributee,  except  that an
                  eligible  rollover  distribution  does  not  include  (A)  any
                  distribution  that is one of a series of  substantially  equal
                  periodic payments (not less frequently than annually) made for
                  the life (or life  expectancy) of the distributee or the joint
                  lives (or joint life  expectancies) of the distributee and the
                  distributee's  designated  Beneficiary,  or  for  a  specified
                  period of ten (10) years or more; (B) any  distribution to the
                  extent such  distribution is required under section  401(a)(9)
                  of the Code; and (C) 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).  Effective for calendar years beginning
                  on and after January 1, 1999, hardship distributions as

                                       41
<PAGE>

                  described  in  Code  Section  401(k)(2)(B)(i)(IV),  which  are
                  attributable to the Participant's elective contributions under
                  Treasury   Regulation   1.401(k)-1(d)(2)(ii),   shall  not  be
                  considered an eligible  rollover  distribution.  Effective for
                  distributions  made after December 31, 2001, the definition of
                  eligible   rollover   distribution   shall  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.

            (ii)  Eligible  Retirement  Plan: An eligible  retirement plan is an
                  individual  retirement  account described in section 408(a) of
                  the  Code,  an  individual  retirement  annuity  described  in
                  section  408(b) of the Code,  an  annuity  plan  described  in
                  section 403(a) of the Code, or a qualified  trust described in
                  section  401(a) of the Code,  that  accepts the  distributee's
                  eligible  rollover  distribution.  However,  in the case of an
                  eligible  rollover  distribution to the surviving  spouse,  an
                  eligible  retirement plan is an individual  retirement account
                  or individual retirement annuity.  Effective for distributions
                  made after  December 31,  2001,  an eligible  retirement  plan
                  shall  also mean an  annuity  contract  described  in  section
                  403(b) of the Code and an eligible plan under  section  457(b)
                  of  the  Code  which  is  maintained  by  a  state,  political
                  subdivision of a state, or any agency or  instrumentality of a
                  state or political  subdivision of a state and which agrees to
                  separately account for amounts transferred into such plan from
                  this plan.  The definition of eligible  retirement  plan shall
                  also  apply  in the  case  of a  distribution  to a  surviving
                  spouse,  or to a spouse or former  spouse who is the alternate
                  payee under a qualified domestic relation order, as defined in
                  section 414(p) of the Code.

            (iii) Distributee:  A  distributee  includes  an  Employee or former
                  Employee.  In addition,  the  Employee's or former  Employee's
                  surviving  spouse  and the  Employee's  or  former  Employee's
                  Protected  Spouse or former spouse who is the alternate  payee
                  under a  qualified  domestic  relations  order,  as defined in
                  section  414(p) of the Code, are  distributees  with regard to
                  the interest of the spouse or former spouse.

            (iv)  Direct Rollover: A direct rollover is a payment by the Plan to
                  the eligible retirement plan specified by the distributee.

                                       42
<PAGE>

                                    ARTICLE 7
                                    ---------
                                CLAIM PROCEDURES
                                ----------------

7.01 Claim Procedures
     ----------------

      (a)   Any request for specific  information with respect to benefits under
            the Plan must be made to the  Committee in writing by a  Participant
            or his Beneficiary.  Oral communications will not be recognized as a
            formal request or claim for benefits.

      (b)   The  Committee  shall  provide  adequate  notice in  writing  to any
            Participant or  Beneficiary  whose claim for benefits under the Plan
            has been denied,  (i) setting  forth the  specific  reasons for such
            denial;   specific  references  to  pertinent  plan  provisions;   a
            description of any material and information which had been requested
            but  not  received  by  the  Committee;   and,  (ii)  advising  such
            Participant  or   beneficiary   that  any  appeal  of  such  adverse
            determination  must be in  writing  to the  Committee,  within  such
            period of time  designated by the Committee but, until changed,  not
            more than sixty (60) days after  receipt of such  notification,  and
            must include a full description of the pertinent issues and basis of
            claim.

      (c)   If the Participant or Beneficiary fails to appeal such action to the
            Committee  in writing  within  the  prescribed  period of time,  the
            Committee's adverse determination shall be final.

      (d)   If an  appeal  is  filed  with the  Committee,  the  Participant  or
            Beneficiary  shall submit such issues he feels are pertinent and the
            Committee shall re-examine all facts, make a final  determination as
            to  whether  the  denial  of  benefits   is   justified   under  the
            circumstances,  and advise the Participant or Beneficiary in writing
            of its decision and the specific  reasons on which such decision was
            based,  within sixty (60) days of receipt of such  written  request,
            unless special  circumstances require a reasonable extension of such
            sixty (60) day  period.  Any final  determination  by the  Committee
            shall be  binding  on all  parties.  If  challenged  in court,  such
            determination  shall not be subject to de novo  review and shall not
            be overturned  unless proven to be arbitrary and capricious upon the
            evidence   considered   by  the   Committee  at  the  time  of  such
            determination.

7.02 Proof of Claim
     --------------

      The  Committee  may require  such proof of death and such  evidence of the
      right of any person to receive payment of the value of the interest in the
      Trust  Fund of a  deceased  Participant  or a  Former  Participant  as the
      Committee may deem desirable.

                                       43
<PAGE>

                                    ARTICLE 8
                                    ---------
                           ADMINISTRATION OF THE PLAN
                           --------------------------

8.01 Assignment of Administrative Authority
     --------------------------------------

      The Plan shall be  administered  by a Committee  consisting  of directors,
      officers,  Employees, or any other individuals appointed by, and who shall
      serve at the  pleasure  of, the Board of  Directors  or any officer of the
      Company.  Any  Committee  member  may  resign by  delivering  his  written
      resignation to the Board of Directors or any officer of the Company and to
      the Committee.  Vacancies in the Committee arising from resignation, death
      or removal shall be filled by the Board of Directors or any officer of the
      Company.  The Board of Directors shall appoint the Trustee and may appoint
      an investment manager.

8.02 Organization and Operation of the Committee
     -------------------------------------------

      (a)   The   Committee   shall  act,  in   carrying   out  its  duties  and
            responsibilities,   in  the   interest  of  the   Participants   and
            Beneficiaries with the care, skill, prudence and diligence under the
            circumstances  then  prevailing that a prudent man, acting in a like
            capacity and familiar with such matters, would use in the conduct of
            an enterprise of like character and aims.

      (b)   The  Committee  shall  act  by a  majority  of  its  members  unless
            unanimous  consent is required by the Plan or by unanimous  approval
            of its  members  if there are two or fewer  members in office at the
            time.  In the event of a Committee  deadlock,  the  Committee  shall
            determine the method for resolving such  deadlock.  If there are two
            or more  Committee  members,  no member  shall act upon any question
            pertaining solely to himself,  and the other member or members shall
            make any determination required by the Plan in respect thereof.

      (c)   The  Committee  may  authorize  any one or more  of its  members  to
            execute  documents on behalf of the  Committee  and shall notify the
            Trustee  in  writing  of such  action  and the  name or names of the
            member or members so designated.

      (d)   The  Committee,   may,  by  unanimous  consent,   delegate  specific
            authority and  responsibilities  to one or more of its members.  The
            member or members so designated shall be solely liable,  jointly and
            severally,  for  their  acts  or  omissions  with  respect  to  such
            delegated authority and  responsibilities.  Except as provided under
            Subsection 8.06(b), members not so designated shall be relieved from
            liability for any act or omission resulting from such delegation.

      (e)   The  Committee  shall  endeavor  not to  engage  in  any  prohibited
            transactions,   as  specified  in  the  Employee  Retirement  Income
            Security Act of 1974, or any successor act.  However,  any member of
            the  Committee  who is a  Participant  or  Beneficiary  shall not be
            precluded from receiving benefits payable under the Plan.

                                       44
<PAGE>

      (f)   The Committee also shall have the authority and discretion to engage
            an Administrative Delegate who shall perform,  without discretionary
            authority or control,  administrative functions within the framework
            or policies, interpretations,  rules, practices, and procedures made
            by the Committee or other Plan  Fiduciary.  Any action made or taken
            by the  Administrative  Delegate  may  be  appealed  by an  affected
            Participant  to the Committee in  accordance  with the claims review
            procedures  provided  in  Section  7. Any  decisions  which call for
            interpretations  of  Plan  provisions  not  previously  made  by the
            Committee  shall be made only by the Committee.  The  Administrative
            Delegate  shall not be  considered  a fiduciary  with respect to the
            services it provides.

8.03 Authority and Responsibility
     ----------------------------

      The Committee and its delegates  shall have full  discretionary  authority
      and  responsibility  for  administration  of the Plan.  Such authority and
      responsibility  shall include,  but shall not be limited to, the following
      areas.

      (a)   Appointment of qualified accountants,  consultants,  administrators,
            counsel or other persons it deems necessary or advisable,  who shall
            serve the  Committee  as advisors  only and shall not  exercise  any
            discretionary  authority,  responsibility or control with respect to
            the management or administration of the Plan.

            Any  action  of the  Committee  on the  basis  of  advice,  opinion,
            reports, etc., furnished by such qualified accountants, consultants,
            administrators  and counsel shall be the sole  responsibility of the
            Committee.

            Members of the  Committee  shall not be  precluded  from serving the
            Committee in any other capacity,  provided any compensation paid for
            such services is reasonable.

      (b)   Determination  of eligibility to participate  and all benefits,  and
            resolution  of  all  questions  arising  from  the   administration,
            interpretation   and   application   of  the  Plan,   including  the
            determination  of the validity of any Qualified  Domestic  Relations
            Order in accordance with Section 12.

      (c)   Notification  to the Trustee of all benefits  payable under the Plan
            and the manner in which such benefits are to be paid.

      (d)   Adoption  of forms and  regulations  for the  administration  of the
            Plan.

      (e)   Remedy of any inequity resulting from incorrect information received
            or communicated, or of administrative error.

      (f)   Assurance that its members, the Trustee and other persons who handle
            funds or other  property of the Trust Fund are bonded as required by
            law.

      (g)   Settlement  or  compromise  of any claims or debts  arising from the
            operation of the Plan and the  commencement  of any legal actions or
            administrative proceeding.

                                       45
<PAGE>

      (h)   Direction to the Trustee as to specific investments which, under the
            terms  of  the  Trust  Agreement,  may be  made  only  upon  written
            direction  of the  Committee  or which are made in  accordance  with
            specific provisions of the Plan, such as annuity or group investment
            contracts, loans to Participants,  or earmarked investments selected
            by Participants.

      (i)   Action as agent for the service of legal process.

      (j)   Communication  regarding  the  liquidity  needs  of the Plan so that
            investment   discretion   can  be  exercised   to  effect   specific
            objectives.

8.04 Records and Reports
     -------------------

      (a)   The Committee  shall keep a record of its  proceedings  and acts and
            shall keep books of account,  records and other data  necessary  for
            the proper administration of the Plan.

      (b)   The Committee  shall make its records  available for  examination by
            the Employer,  or any  Participant  or Beneficiary  during  business
            hours at the principal place of business of the Company.  However, a
            Participant  or  Beneficiary  may examine  only  records  pertaining
            exclusively to himself and such other records specified by law.

      (c)   The Committee shall make available to any Participant or Beneficiary
            any material  required by law without cost.  The Committee may, upon
            written request by any Participant or Beneficiary, provide copies of
            such material as it deems  appropriate  and shall furnish  copies of
            such material required by law. The Participant or Beneficiary may be
            required to pay the  reasonable  cost as determined by the Committee
            of preparing and furnishing  such material or the cost as prescribed
            by law.

8.05 Required Information.
     --------------------

      The Company and Participants or  Beneficiaries  entitled to benefits shall
      furnish forms, including but not limited to annuity applications,  and any
      information  or evidence,  as requested  by the  Committee  for the proper
      administration  of the Plan.  Failure  on the part of any  Participant  or
      Beneficiary to comply with such request within a reasonable period of time
      shall be sufficient grounds for delay in the payment of benefits until the
      information or evidence requested is received.

8.06 Fiduciary Liability
     -------------------

      (a)   A  member  of  the  Committee  who  breaches  the  responsibilities,
            obligations,  or duties  imposed  by law shall be liable to the Plan
            for any losses resulting from such breach.

      (b)   A member of the Committee  shall be liable for a breach of fiduciary
            responsibility by another Committee member or Trustee,  with respect
            to the Plan or Trust Fund, under the following circumstances.

                                       46
<PAGE>

            (i)   The member knowingly  participates in or undertakes to conceal
                  an act or  omission  of  another  member of the  Committee  or
                  Trustee,  with  knowledge  that the act or  omission is such a
                  breach.

            (ii)  The  member's  failure to comply with  Subsection  8.02(a) has
                  enabled another member or Trustee to commit such a breach.

            (iii) The member has knowledge of such a breach by another member or
                  Trustee  and  does  not  make  reasonable  efforts  under  the
                  circumstances to remedy the breach.

8.07 Payment of Expenses
     -------------------

      Those members of the Committee  who are  full-time  paid  employees of the
      Company shall serve without  compensation.  The expenses of the Committee,
      including reasonable compensation as may be agreed upon in writing between
      the Company and the  Committee  for members of the  Committee  who are not
      full-time  employees  of  the  Company,  shall  be  deemed  administrative
      expenses payable in accordance with Article 3.

8.08 Indemnification.
     ---------------

      The Company  shall  indemnify  members of the Committee  against  personal
      financial loss resulting from liability  incurred in the administration of
      the Plan,  unless such liability and loss were caused by such individual's
      gross negligence or willful misconduct.

8.09 Payment of Expenses
     -------------------

      All fees and expenses  incurred by the Plan for its ordinary and necessary
      administration and operation,  including taxes,  brokerage commissions and
      registration  charges,  shall  be paid  from  the  Trust  Fund  with  each
      Participant bearing his or her allocable portion of such fees and expenses
      (as determined by the Company);  provided,  however,  that the Company may
      elect to pay the  allocable  portion  of such  fees and  expenses  for any
      Participant who is not an Inactive  Participant.  Any fee or expense paid,
      directly or  indirectly,  by the Company shall not be treated as a Company
      contribution  to the Plan,  provided the fee or the expense relates to the
      ordinary and necessary administration of the Plan.

8.10 Plan Correction
     ---------------

      The  Committee,  in  conjunction  with the  Company,  may  undertake  such
      correction  of  Plan  errors  as  the  Committee   deems   reasonable  and
      appropriate,  including a lump sum principal payment to the Plan.  Without
      limiting the Committee's authority under the prior sentence, the Committee
      may undertake  correction of Plan document,  operational,  demographic and
      eligibility  failures  under a method  described  in the Plan or under the
      Employee Plans Compliance Resolution System or any successor program.

                                       47
<PAGE>

                                    ARTICLE 9
                                    ---------
                           AMENDMENT AND TERMINATION
                           -------------------------

9.01 Amendment
     ---------

      (a)   The  Plan may be  amended  or  otherwise  modified  by the  Board of
            Directors,  or the Committee to the extent  authorized in accordance
            with  Subsection  (c).  Copies of any such amendment or modification
            shall be sent to the governing body of each Company for adoption.

      (b)   No amendment or modification shall

            (i)   permit any part of the Trust Fund,  other than such part as is
                  required to pay taxes,  administrative  expenses  and expenses
                  incurred  in  effectuating  such  changes,  to be used  for or
                  diverted to purposes  other than the exclusive  benefit of the
                  Participants  or  Beneficiaries  and/or  persons  entitled  to
                  benefits  under the Plan or permit  any  portion  of the Trust
                  Fund to revert to or become the property of the Company;

            (ii)  have the effect of reducing the Account of any  Participant as
                  of the date of such  amendment or deprive any  Participant  or
                  Beneficiary of a benefit accrued and payable; or

            (iii) eliminate  any  option  which  constitutes  a  valuable  right
                  available to a Participant with respect to benefits previously
                  accrued to the extent the Participant satisfied, either before
                  or after the amendment, the conditions for the form of payment
                  except  as   otherwise   permitted  by   applicable   law  and
                  regulations.

      (c)   The  Committee  may amend or modify the Plan at any time and for any
            reason,  provided  said  amendment or  modification  does not have a
            material  effect on the estimated cost of  maintaining  the Plan and
            does  not  create a new  class  of  benefits  or  entitlements.  The
            Committee may amend or modify the Plan at any time to bring the Plan
            into compliance with applicable law or regulations.

9.02 Termination
     -----------

      While the Plan and Trust Fund are  intended to be  permanent,  they may be
      terminated  at  the   discretion  of  the  Board  of  Directors.   Written
      notification  of such action shall be given to each  Company,  the Trustee
      and the Committee.  Thereafter,  no further contributions shall be made to
      the Trust Fund.

                                       48
<PAGE>

9.03 Vesting Upon Termination
     ------------------------

      Upon  the  complete   discontinuance  of  Company   contributions  or  the
      termination or partial termination of the Plan and Trust Fund, the Account
      of each  affected  Participant  shall become fully vested and shall not be
      reduced except

      (a)   for  adjustments  resulting  from a  valuation  in  accordance  with
            Article 5, which valuation shall also reflect the expenses  incurred
            for  administration  of  the  Plan  and/or  Trust  Fund  after  such
            discontinuance  or termination  date,  and all expenses  incurred in
            effectuating the complete discontinuance of Company contributions or
            termination or partial  termination of the Plan and Trust Fund, such
            as the  fees  and  retainers  of  the  Plan's  Trustee,  accountant,
            custodian, administrator,  consultant, counsel and other specialists
            if such expenses are not paid by the Company;

      (b)   for  distributions  of benefits by the Trustee to the Participant in
            accordance  with  the  Plan  and at  the  written  direction  of the
            Committee; and

      (c)   as provided in Section 14.01.

9.04 Distribution of Benefits After Termination
     ------------------------------------------

      As soon as  administratively  feasible  following  receipt of a  favorable
      letter of  determination  from the Internal Revenue Service with regard to
      the termination of the Plan and Trust Fund, the Trustee, as authorized and
      directed  by  the  Committee,   shall,   distribute  each  Account,  after
      adjustment in accordance with Subsection  9.03(a),  in a manner consistent
      with the provisions of Article 7, provided  there is no successor  defined
      contribution  plan within the meaning of section  401(k)(10)(A)(i)  of the
      Code.

9.05 Distributions Upon Sale of Assets
     ---------------------------------

      As soon as is  administratively  feasible after the sale to an entity that
      is not an affiliated  Employer of substantially  all of the assets used by
      the Company in a trade or business  in which one or more  Participants  is
      employed,  all  Accounts  of such  Participants  and  income  attributable
      thereto shall be distributed to such Participants.

9.06 Distributions Upon Sale of Subsidiary
     -------------------------------------

      As soon as is administratively  feasible after the sale of an incorporated
      affiliated Employer's interest in a subsidiary to an entity that is not an
      affiliated  Employer,  all  Accounts  and income  attributable  thereto of
      Participants  employed by such  subsidiary  shall be  distributed  to such
      Participants.

9.07 Satisfaction of Liability
     -------------------------

      After all benefits have been  distributed  in full to a Participant  or to
      his  Beneficiary,  all liability to such Participant or to his Beneficiary
      shall cease.

                                       49
<PAGE>

                                   ARTICLE 10
                                   ----------
                             PARTICIPATING COMPANIES
                             -----------------------

10.01 Adoption by Other Entities
      --------------------------

      Any  corporation  or other  business  entity may, by resolution of its own
      governing body, and with the approval of the Board of Directors, adopt the
      Plan and thereby  become a Company.  Except as  provided in Section  10.05
      below,  the Plan will be administered as a single plan and all Plan assets
      will be available to pay benefits to all Participants under the Plan.

10.02 Alternative Provisions
      ----------------------

      No Company may adopt alternative provisions as to itself or its Employees.

      Upon request of the  governing  body of a Company,  the Board of Directors
      may amend the Plan with respect to the Employees of such Company  provided
      that any  change  will  only  apply if any  inequity  resulting  from such
      changed Plan  provisions  is not found to be  discriminatory  on behalf of
      Highly Compensated Employees.

10.03 Right to Withdraw (Plan Spin-off)
      --------------------------------

      Each Company  having  adopted the Plan shall have the right as of the last
      day of any month to  withdraw  from the Plan  and/or  Trust  Agreement  by
      delivering  to the  Board of  Directors,  the  Committee  and the  Trustee
      written  notification  from  its own  governing  body of such  action  and
      setting forth the date as of which the withdrawal shall be effective.  The
      date specified in such written notice shall be deemed a Valuation Date.

10.04 Procedure Upon Withdrawal
      -------------------------

      (a)   If a  Company  withdraws  from the Plan and Trust  Agreement  as the
            result of its  adoption  of a  different  plan,  the  Trustee  shall
            segregate the portion of the Trust Fund attributable to the Accounts
            of Participants employed solely by such Company.

            As  soon  as  administratively   feasible  following  receipt  of  a
            favorable letter of determination  from the Internal Revenue Service
            with regard to the  adoption  of such  successor  plan,  the Trustee
            shall  transfer the  segregated  assets to the insurance  carrier or
            fiduciary  designated by the Company as the agency through which the
            benefits of such successor plan are to be disbursed.

      (b)   If a  Company  withdraws  from the Plan and Trust  Agreement  as the
            result  of  its   adoption  of  a  resolution   to   terminate   its
            participation in the Plan and to distribute  assets to its Employees
            who are Participants, the Trustee shall segregate the portion of the
            Trust Fund  attributable to the Accounts of the Participants who are
            employed solely by such Company,  and the termination  provisions of
            Section  9.03 and 9.04 shall apply with  respect to such  segregated
            assets.

                                       50
<PAGE>

10.05 Multiple Employer Plan
      ----------------------

      Effective April 1, 2007, the Plan is amended to create a multiple employer
      plan,  as  described  in Section  413(c) of the Code.  Nokia Inc.  and its
      Controlled  Group shall be treated as a single employer and Nokia Networks
      Business  Group  shall be treated as a single  employer  for  purposes  of
      contributions,  application  of the  "ADP" and "ACP"  tests  described  in
      Section 4.02, top heavy  determinations and application of such other Plan
      provisions as Nokia Inc. determines to be appropriate.  Employees of Nokia
      Networks  Business Group shall be subject to the following Plan investment
      rules:

      (a)   The portion of their  Accounts  attributable  to  contributions  for
            periods  prior  to  April  1,  2007  may be  invested  in any of the
            investment  alternatives  designated by the Committee  under Section
            5.03, including securities of Nokia Inc. and its affiliates.

      (b)   The portion of their  Accounts  attributable  to  contributions  for
            periods  after  March  31,  2007  may  be  invested  in  any  of the
            investment funds designated by the Committee under Section 5.03, but
            excluding securities of Nokia Inc. and its affiliates.

                                       51
<PAGE>

                                   ARTICLE 11
                                   ----------
                              TOP-HEAVY PROVISIONS
                              --------------------

11.01 Definition of Top-Heavy and Super Top-Heavy
      -------------------------------------------

      (a)   The Plan will be Top-Heavy for a Plan Year beginning  after December
            31, 1983,  if, as of the final  Valuation Date of the preceding Plan
            Year, hereinafter referred to as the Determination Date,

            (i)   the aggregate  value of the Accounts of all  Participants  who
                  are Key Employees (as defined in Section 11.02) exceeds 60% of
                  the aggregate value of such Accounts of all  Participants  and
                  the Plan cannot be aggregated with any other plans which would
                  result in the formation of a non-Top-Heavy  aggregation  group
                  of plans; or

            (ii)  the Plan is  required  to be part of an  aggregation  group of
                  plans and the aggregation  group is Top-Heavy.  The group will
                  be deemed  Top-Heavy  if the  aggregate  value of all  defined
                  contribution  plan  accounts  and  the  value  of all  defined
                  benefit plan accrued  benefits  attributable  to Key Employees
                  exceeds 60% of such values attributable to all participants of
                  the aggregated  plans.  Such benefit values and accounts shall
                  be aggregated using the Determination  Dates of the individual
                  plans which fall within the same calendar year.

            For  purposes of this  Section,  aggregation  group means all plans,
            including terminated plans, maintained by the Employer if maintained
            within  the last five years  ending on the  Determination  Date,  in
            which a Key Employee is a  participant  or which enables any plan in
            which a Key Employee is a participant  to meet the  requirements  of
            section  401(a)(4) or section 410 of the Code,  as well as all other
            plans  maintained by the Employer,  provided that  inclusion of such
            other plans in the aggregation  group would not prevent the group of
            plans from  continuing to meet the  requirements of such sections of
            the Code.

      (b)   The Plan will be Super  Top-Heavy  for a Plan Year if the  aggregate
            value of all defined contribution plan accounts and the value of all
            defined   benefit  plan  accrued   benefits   attributable   to  all
            Participants  who  are Key  Employees  exceeds  90% of  such  values
            attributable  to all  Participants  in  lieu  of 60%  as  stated  in
            Subsection (a).

      (c)   For  purposes  of  determining  the  aggregate  value of the benefit
            values and accounts  under this Section,  distributions,  other than
            rollovers or direct  transfers to another  qualified plan maintained
            by the Employer or rollovers or direct  transfers  not  initiated by
            the  Participant,  made during the  five-year  period  ending on the
            Determination  Date of the plan from which such  distributions  were
            made,  shall be included to the extent  such  distributions  are not
            otherwise  reflected  in the value of any  accrued  benefit  under a
            defined benefit plan as determined with

                                       52
<PAGE>

            respect to such plan's  Determination  Date.  Such  aggregate  value
            shall not include any (i) assets rolled over or  transferred  at the
            initiation  of  the  Participant  directly  from  a  qualified  plan
            maintained by a business  entity other than an Employer to the Plan,
            after  December 31, 1983,  (ii) amounts  attributable  to former Key
            Employees,  (iii) amounts  attributable to Participants not employed
            during  such  five-year  period,  or (iv)  amounts  attributable  to
            deductible employee  contributions under former section 219(e)(2) of
            the Code.

            A Participant's  accounts under any defined  contribution plan as of
            any  Determination  Date,  other than the  Determination  Date which
            falls  within the first Plan Year,  shall not include  any  Employer
            contributions due and not yet paid as of the Determination  Date, if
            the plan under  which the  account is  maintained  is not subject to
            section 412 of the Code.

            Accrued benefit values under defined  benefit plans  aggregated with
            this Plan  shall be  determined,  subject  to the rules set forth in
            section  416(g)(4)(F)(ii)  of the Code,  as of the dates of the most
            recent valuations  preceding or coincident with such defined benefit
            plans'  Determination  Dates,  in  accordance  with the interest and
            mortality rate  assumptions  specified in such defined benefit plans
            for this purpose or, if not specified,  shall be determined using an
            interest  rate of 5% and mortality  rates in  accordance  with Group
            Annuity  Mortality Table for 1951  (Projection "C" to 1970, set back
            five  years for  females).  Such  accrued  benefit  values  shall be
            determined  under the  method of  accrual  used for all plans of the
            Employer  or, if such method is not  identical,  as if such  benefit
            accrued   under  the   fractional   rule  as  described  in  section
            411(b)(1)(C) of the Code.

11.02 Definition of Key Employee
      --------------------------

      An Employee or a former  Employee  will be considered to be a Key Employee
      for a Plan Year if, at any time during the Plan Year or the preceding four
      Plan Years, he is an officer of the Employer  earning more than 50% of the
      maximum dollar  limitation under Section  415(b)(1)(A) of the Code; one of
      the 10  employees  owning  the  largest  interests  (minimum  1/2%) in the
      Employer  earning more than the maximum  dollar  limitation  under Section
      415(c)(1)(A)  of the Code;  a 5% owner;  or a 1% owner whose  compensation
      exceeds  $150,000.  This  definition of Key Employee  shall be governed by
      section 416 of the Code and Regulations  thereunder.  For purposes of this
      definition,  but only to the  extent  required  by law,  a Key  Employee's
      Beneficiary shall be treated as a Key Employee,  and ownership percentages
      shall be determined without regard to aggregation of entities under common
      control within the meaning of sections 414(b), (c) and (m) of the Code. In
      no event shall more than 50 employees  (or, if less,  the greater of three
      employees or 10 percent of the employees) be deemed  officers for purposes
      of this definition.

11.03 Minimum Employer Contribution
      -----------------------------

      (a)   Unless  otherwise  provided  in this  Section,  for any Plan Year in
            which  the  Plan  is  determined   to  be  Top-Heavy,   the  Company
            contribution allocated to any non Key

                                       53
<PAGE>

            Employee  Participant  in the  employ  of the  Company  on the  last
            business  day of that  Plan  Year,  shall not be less than an amount
            which, in combination  with all other such amounts  allocated to him
            under  all  other  defined  contribution  plans  maintained  by  the
            Employer, is equal to the lesser of

            (i)   3% of the Participant's Compensation or

            (ii)  the  highest   percentage  of  Compensation  (net  of  amounts
                  contributed  under a  qualified  salary  reduction  or similar
                  arrangement)  at  which   contributions   (including  Employer
                  matching  contributions and forfeitures) are allocated for the
                  Plan  Year  under  the  Plan  and  under  any  other   defined
                  contribution  plan required to be aggregated  with the Plan on
                  behalf  of  any  Key   Employee,   times   the   Participant's
                  Compensation.

      (b)   Any contributions  made solely to comply with the provisions of this
            Section shall be credited at the end of the Plan Year.

      (c)   For purposes of this Section,  only  benefits  derived from Employer
            contributions under the Plan, or any other defined contribution plan
            or plans are to be taken  into  account  to  determine  whether  the
            minimum  Employer   contribution  or  benefit  has  been  satisfied,
            excluding matching contributions and any contributions  attributable
            to  a  salary  reduction  or  similar  arrangement,   but  including
            contributions as defined in Treasury  Regulation  1.401(k)-1(g)(13).
            Such salary  reduction  contributions  will be taken into account to
            determine  the  Employer  contribution  made  on  behalf  of any Key
            Employee under Subsection 11.03(a)(ii), but not to determine whether
            the minimum Employer contribution or benefit has been satisfied.

      (d)   For purposes of this Section  only,  Participant  shall also include
            any  Participant  who did not meet  the  1,000  Hours of  Employment
            requirement   necessary  to  share  in  the   Company's   Retirement
            Contributions.

      (e)   An  Eligible  Employee  who has  not  met  the 90  Days  of  Service
            requirement  for eligibility in accordance with Article 2, shall not
            be considered a Participant for purposes of this Section.

      (f)   An  employee  of a business  entity  which has not  adopted the Plan
            shall not be considered a  Participant  for purposes of this Section
            unless also employed by the Company.

      (g)   An  Eligible  Employee  who becomes a  Participant  by virtue of the
            acceptance of a rollover  contribution  in  accordance  with Section
            3.07 or a transfer of assets in accordance with Section 3.08 but who
            is not otherwise eligible in accordance with Section 2.01, shall not
            be  entitled  to  share in any  Company  contribution  allocated  in
            accordance with this Article.

                                       54
<PAGE>

11.04 Modification of Top-Heavy Rules
      -------------------------------

      (a)   Effective  date.  This  section  11.04 shall  apply for  purposes of
            determining  whether  the plan is a  top-heavy  plan  under  section
            416(g)  of the  Code and  whether  the Plan  satisfies  the  minimum
            benefits requirements of section 416(c) of the Code for such years.

      (b)   Determination of top-heavy status.

            (i)   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.

            (ii)  Determination  of present  values and  amounts.  This  section
                  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.

            (iii) 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."

            (iv)  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.

      (c)   Minimum benefits.

            (i)   Matching contributions.  Employer matching contributions shall
                  be taken into account for purposes of  satisfying  the minimum
                  contribution

                                       55
<PAGE>

                  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.

            (ii)  Contributions under other plans. The employer may provide 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).

                                       56
<PAGE>

                                   ARTICLE 12
                                   ----------
                       QUALIFIED DOMESTIC RELATIONS ORDERS
                       -----------------------------------

12.01 Qualified Domestic Relations Orders
      -----------------------------------

      A Qualified Domestic  Relations Order (hereinafter  referred to as "QDRO")
      is a Domestic Relations Order which creates or recognizes the existence of
      an Alternate  Payee's right to, 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, and which the Committee has determined  meets
      the requirements of Section 12.02.

12.02 Specifications
      --------------

      A Domestic  Relations  Order meets the  requirements of a QDRO only if the
      order

      (a)   clearly  specifies the name and the last known  mailing  address (if
            any) of the  Participant  and the name and  mailing  address of each
            Alternate Payee covered by the order;

      (b)   clearly  specifies  the amount or  percentage  of the  Participant's
            benefits to be paid by the Plan to each such Alternate Payee, or the
            manner in which such amount or percentage is to be determined;

      (c)   clearly  specifies  the number of  payments  or period to which such
            order applies;

      (d)   clearly specifies that the order applies to this Plan;

      (e)   does not require  the Plan to provide any type or form of  benefits,
            or any option, not otherwise provided under the Plan;

      (f)   does not require the Plan to provide increased benefits  (determined
            on the basis of actuarial value); and

      (g)   does not require the payment of benefits to an Alternate Payee which
            are  required to be paid to another  Alternate  Payee under  another
            Domestic Relations Order previously determined to be a QDRO.

12.03 Payment Before Separation From Service
      --------------------------------------

      In the  case of any  payment  before  a  Participant  has  separated  from
      service,  a QDRO shall not be treated as failing to meet the  requirements
      of Section 12.02(g) above solely because the order requires the payment of
      benefits to an Alternate Payee

      (a)   on or after the date on which the Participant attains (or would have
            attained) the Earliest Retirement Age;

                                       57
<PAGE>

      (b)   as if the  Participant  had  retired on the date such  payment is to
            begin under such order; and

      (c)   in any form in which such benefits may be paid under the Plan to the
            Participant  (other than in the form of a joint and survivor annuity
            with  respect  to the  Alternate  Payee  and  his or her  subsequent
            spouse).

12.04 Earliest Retirement Age
      -----------------------

      For  purposes  of  Section  12.03(a),  Earliest  Retirement  Age means the
      earlier of

      (a)   the date on which the  Participant  is  entitled  to a  distribution
            under the Plan; or

      (b)   the later of (1) the date the Participant  attains age 50 or (2) the
            earliest  date  on  which  the  Participant  could  begin  receiving
            benefits under the Plan if such Participant separated from service.

      Notwithstanding  any provisions of the Plan to the contrary,  for purposes
      of Subsection (a) above, a distribution  to an Alternate Payee may be made
      prior to the date on which the  Participant  is entitled to a distribution
      under  Section 6 if  requested by the  Alternate  Payee to the extent such
      distribution is permitted under the QDRO.  Nothing in this provision shall
      permit the  Participant to receive a distribution  at a date otherwise not
      permitted  under  Section  6 nor shall it permit  the  Alternate  Payee to
      receive a form of payment not permitted in Section 6.

12.05 Procedures
      ----------

      Upon receipt of a Domestic  Relations  Order, the Committee shall take, or
      cause to be taken, the following actions:

      (a)   The Committee shall promptly notify the Participant,  each Alternate
            Payee covered by the order and each representative for these parties
            of the receipt of the Domestic  Relations  Order.  Such notice shall
            include  a  copy  of  the  order  and  these  QDRO   Procedures  for
            determining whether such order is a QDRO.

      (b)   Once a Domestic  Relations  Order has been received (i) the affected
            Participant  will not be permitted to request a withdrawal or a loan
            from the Plan and (ii) no  distributions  will be made from the Plan
            to the  Participant  upon a subsequent  termination  until after the
            payment  to the  Alternate  Payee has been  determined,  unless  the
            Committee determines the order not to be a QDRO.

      (c)   Within a  reasonable  period after  receipt of a Domestic  Relations
            Order, the Committee shall determine  whether it is a QDRO and shall
            notify the parties indicated in Paragraph (a) of such determination.
            Such  notice  shall  indicate  whether the  benefits  payable to the
            Alternate  Payee  in  accordance  with the  QDRO  are  subject  to a
            previously existing QDRO.

                                       58
<PAGE>

      (d)   Pending  the  Committee's   determination   of  whether  a  Domestic
            Relations  Order is a QDRO,  if  payments  are due to be paid to the
            Participant,  the Committee  shall  withhold  payment and separately
            account for the amounts  otherwise  payable to the  Alternate  Payee
            during such period if the order is  subsequently  determined to be a
            QDRO  (hereinafter  referred to as the  "segregated  amounts").  If,
            within the 18-month period beginning with the date the first payment
            would have been  required  to be made under the  Domestic  Relations
            Order,  the  Committee  determines  the  order  to  be a  QDRO,  the
            Committee shall pay the segregated  amounts,  including any interest
            thereon, to the person or persons entitled thereto.  If, within such
            18-month period, the Committee  determines an order is not a QDRO or
            the Committee fails to reach a decision, the Committee shall pay the
            segregated  amounts  to the  Participant.  If,  after  the  18-month
            period,  the Committee  subsequently  determines that the order is a
            QDRO,   the  Committee   shall  pay  benefits   subsequent  to  such
            determination  in accordance  with the order.  If action is taken in
            accordance  with  this  Subsection,  the  Plan's  obligation  to the
            Participant  and each  Alternate  Payee shall be  discharged  to the
            extent of any payment made pursuant to the QDRO.

      (e)   In determining  the segregated  amount in accordance  with Paragraph
            (d), the Participant's vested interest shall be prorated between the
            Participant  and  Alternate  Payee  and  the  entire  amount  of any
            nonvested interest or any outstanding Plan loans will be credited to
            the  Participant  and not taken into  consideration  in making  such
            determination.  Any future  contributions  or loan repayment will be
            credited to the Participant and not the Alternate Payee.

      (f)   Upon a  determination  by the  Committee  that a Domestic  Relations
            Order is a QDRO, the Committee shall arrange for benefits to be paid
            to the Alternate  Payee in accordance  with such order and Section 6
            and as if the Participant had terminated employment at such time.

      (g)   If  benefits  are not  immediately  distributable  to the  Alternate
            Payee, such amount shall be separately accounted for until such time
            as the  distribution  is made. Any amount subject to a QDRO will not
            be available to the Participant under the Plan withdrawal provisions
            nor will it be available as collateral for a Plan loan.

      (h)   The  Alternate  Payee  shall be  treated  as a  Beneficiary  for all
            purposes of the Plan.  The Alternate  Payee will be eligible for the
            same investment  election option in accordance with Article 5 as the
            Participant.

      (i)   Effective  August  4,  1994,  any  expense  charges  related  to the
            administration  of the QDRO will be paid in accordance  with Section
            8.09.

                                       59
<PAGE>

      The foregoing  provisions are effective for QDROs entered into on or after
      January 1, 1985,  except that, in the case of a Domestic  Relations  Order
      entered  into before  January 1, 1985,  the  Committee  (A) may treat such
      order as a QDRO even though such order fails to meet the  requirements  of
      Subsections 12.05(a),(b) and (c) above, and (B) must treat such order as a
      QDRO if  benefits  were  being paid  pursuant  to such order on January 1,
      1985.

                                       60
<PAGE>

                                   ARTICLE 13
                                   ----------
                                      LOANS
                                      -----

13.01 Amount of Loans and Terms of Repayment
      --------------------------------------

      The  Committee  shall   promulgate  any  additional   specific  rules  and
      regulations  governing all aspects of this Article as it deems  necessary.
      The  following  general  rules shall  serve as the basis for any  specific
      rules and regulations:

      (a)   Upon  request  in  accordance  with  procedures  established  by the
            Committee, loans may be granted to a Participant, except shareholder
            employees or owner  employees  as referred to in section  4975(d) of
            the Code.

      (b)   The minimum amount of any loan shall be $1,000.

      (c)   In no event shall a loan exceed the lesser of

            (i)   $50,000,  reduced  by the  highest  outstanding  loan  balance
                  during the one-year  period  ending on the day before the date
                  on which any new loan is to be granted, or

            (ii)  50% of the  amount to which the  Participant  is vested  under
                  this Plan on the date the loan is granted.

      (d)   A Participant may have no more than two (2) loans outstanding at any
            time.

      (e)   All loans under this Article shall be considered  investments of the
            Account of the  Participant to whom the loan is granted and shall be
            charged to the Accounts and investment  funds  proportionately  (but
            excluding any retirement contribution required to be invested in the
            Nokia Stock Fund under Section  5.02(a)).  Interest shall be charged
            thereon  at a rate  equal to the  prime  rate  reported  in The Wall
            Street  Journal on the first day of the month  during which the loan
            application was received.

      (f)   Each loan shall be secured by the assignment of not more than 50% of
            the  Participant's  vested  Account  balance on the date the loan is
            granted,  a promissory  note  executed by the  Participant  and such
            additional  collateral  as the  Committee  shall  require  to assure
            repayment of the loan and all interest payable thereon.

      (g)   Each loan shall be repaid by the Participant  either through payroll
            deductions or in such other manner as the Committee shall determine,
            provided  such  payment   schedule  does  not  permit  payment  less
            frequently than quarterly. All payment schedules shall be calculated
            to amortize principal and interest in level payments over the period
            of the loan as agreed to by the Committee and the Participant not to
            exceed  five years from the date of such loan.  Notwithstanding  the
            foregoing,  in the event a loan is  approved  for the  purchase of a
            principal residence, the five-year repayment requirement will not be
            applicable.

                                       61
<PAGE>

            Principal and interest  payments shall be credited to the Account of
            the  Participant  to whom the loan is granted in the same  manner as
            the loan was charged and shall be  invested in  accordance  with the
            Participant's current investment election.

      (h)   Except  as  provided  in  Subsection   (k),  upon  a   Participant's
            termination of employment for any reason,  the entire unpaid balance
            of the loan shall be due and payable.

      (i)   If a Participant  should fail to make a payment when due, the entire
            unpaid  balance of the loan shall be in  default  and the  Committee
            shall  take  any one or more of the  following  steps,  as it  deems
            necessary, to secure repayment of such loan:

            (i)   Deduct the  amount of the  outstanding  indebtedness  from the
                  Participant's  Account,  to the extent permitted and available
                  under law and in accordance  with the terms of the Plan.  Such
                  deduction  will not occur until a  distributable  event occurs
                  under the terms of the Plan.

            (ii)  Instruct the Trustee to sell any property  held as  collateral
                  for such loan.

            (iii) Take such other steps as may be required.

      (j)   Each loan will  require  that  within the 90-day  period  before the
            granting  of the  loan,  the  Participant  consents  to such loan in
            writing, and acknowledge the reduction in the Participant's  Account
            in the event the loan is in default.

      (k)   No distribution from the Plan upon termination of employment for any
            reason shall be made to any  Participant or  Beneficiary  unless and
            until all loans, including interest thereon, have been fully repaid.

      (l)   Any  Participant  who is a "party in  interest"  as defined in ERISA
            section 3(14) and who ceases to be an active  Eligible  Employee may
            be  eligible  to borrow  from the Plan  under  terms and  conditions
            reflecting valid differences  between active  Participants and other
            Participants  which  would  be  considered  in a  normal  commercial
            setting,  such  as the  unavailability  of  payroll  deductions  for
            repayment.  In no event will loans be unreasonably withheld from any
            eligible applicant.

                                       62
<PAGE>

                                   ARTICLE 14
                                   ----------
                               GENERAL PROVISIONS
                               ------------------

14.01 Exclusiveness of Benefits
      -------------------------

      The Plan has been created for the  exclusive  benefit of the  Participants
      and their  Beneficiaries.  No part of the Trust Fund shall ever  revert to
      the  Company  nor shall  such  Trust  Fund ever be used other than for the
      exclusive benefit of the Participants and their  Beneficiaries,  except as
      provided  in  Sections  8.07  and 9.03 and  Subsection  4.03(f)  provided,
      however,  that  contributions  made by the  Company  by mistake of fact or
      which are not deductible under section 404 of the Code, may be returned to
      the Company within one year of the mistaken payment of the contribution or
      the  date of  disallowance  of the  deduction,  as the  case  may be.  All
      contributions  made  by  the  Company  shall  be  conditional  upon  their
      deductibility  under  section  404 of the Code.  No person  shall have any
      interest in or right to any part of the Trust Fund, or any equitable right
      under the Trust Agreement,  except to the extent expressly provided in the
      Plan or Trust Agreement.

14.02 Limitation of Rights
      --------------------

      Neither the establishment of the Plan, nor any modification  thereof,  nor
      the  creation  of any fund,  trust or  account,  nor the  purchase  of any
      policy,  nor the payment of any benefits  shall be construed as giving any
      Participant,  Beneficiary,  or any other person  whomsoever,  any legal or
      equitable right against the Company, the Committee, or the Trustee, unless
      such right shall be specifically  provided for in the Plan or conferred by
      affirmative  action of the Committee or the Company in accordance with the
      terms and  provisions  of the Plan;  or as giving any  Participant  or any
      other  employee  of the Company the right to be retained in the service of
      the Company and all  Participants and other employees shall remain subject
      to discharge to the same extent as if the Plan had never been adopted.

14.03 Limitation of Liability and Legal Actions
      -----------------------------------------

      In any action or proceeding involving the Trust Fund, or any part thereof,
      or the administration thereof, the Company, the Committee, and the Trustee
      shall be the only necessary  parties.  Any final  judgment  entered in any
      such action or proceeding,  which is not appealed or appealable,  shall be
      binding and conclusive on the parties  thereto,  and all persons having or
      claiming to have an interest in the Trust Fund or under the Plan.

14.04 Construction of Agreement
      -------------------------

      The Plan shall be  construed  according  to the laws of the State in which
      the Company named under Article 1 has its principal  place of business and
      all provisions hereof shall be administered according to, and its validity
      shall be determined  under,  the laws of such State except where preempted
      by Federal law. All contributions to the Trust prior to July 1, 1997 shall
      be deemed to take place in StateNew York; all  contributions  to the Trust
      after  June  30,  1997,  shall be  deemed  to take  place  in place  State
      Minnesota.

                                       63
<PAGE>

14.05 Title to Assets; Non-Assignability (Spendthrift Provision)
      ---------------------------------------------------------

      (a)   No Participant, Beneficiary or any other person shall have any legal
            or  equitable  right  or  interest  in the  funds  set  aside by the
            Company,  or  otherwise  received or held under the Plan,  or in any
            assets of the Trust Fund, except as expressly  provided in the Plan,
            and no Participant,  Beneficiary or any other person shall be deemed
            to possess a right to any assets except as herein provided.

      (b)   No  benefit  under  the  Plan  shall be  subject  in any  manner  to
            anticipation,   alienation,  sale,  transfer,   assignment,  pledge,
            encumbrance  or charge,  and any such  action  shall be void for all
            purposes of the Plan.  No benefit  shall in any manner be subject to
            the  debts,  contracts,  liabilities,  engagements  or  torts of any
            person,  nor  shall it be  subject  to  attachments  or other  legal
            process  for  or  against  any  person,  except  with  respect  to a
            Qualified  Domestic  Relations Order and in such other instances and
            to such  extent as may be  required by law and except as provided in
            Article 13.

14.06 Severability
      ------------

      Should any provision of the Plan or any regulations  adopted thereunder be
      deemed or held to be unlawful  or invalid for any reason,  such fact shall
      not  adversely  affect the other  provisions  or  regulations  unless such
      invalidity  shall render  impossible or impractical the functioning of the
      Plan and, in such case, the appropriate  parties shall immediately adopt a
      new  provision or  regulation to take the place of the one held illegal or
      invalid.

14.07 Titles and Headings
      -------------------

      The  titles  and  headings  of the  Sections  in this  instrument  are for
      convenience of reference only and, in the event of any conflict,  the text
      rather than such titles or headings shall control.

14.08 Counterparts as Original
      ------------------------

      The Plan has been  prepared  in  counterparts,  each of which so  prepared
      shall be construed an original.

14.09 Merger of Plans
      ---------------

      Upon the merger or  consolidation  of any other plan with this Plan or the
      transfer of assets or  liabilities  from this Plan to any other plan,  all
      Participants of this Plan shall be entitled to a benefit immediately after
      the merger,  consolidation  or transfer  (if the merged,  consolidated  or
      transferee  plan had then been  terminated)  at least equal to the benefit
      they  would  have  been  entitled  to  immediately  prior to such  merger,
      consolidation or transfer (if the Plan had then terminated).

                                       64
<PAGE>

14.10 Disposition of Unclaimed Benefits
      ---------------------------------

      If, after five (5) years have expired following  reasonable efforts of the
      Committee to locate a Participant or his Beneficiary,  including sending a
      registered letter, return receipt requested to the last known address, the
      Committee is unable to locate the  Participant  or  Beneficiary,  then the
      amounts  distributable to such Participant or Beneficiary shall,  pursuant
      to applicable  state or Federal laws, be treated as a forfeiture under the
      Plan.  Where a  Participant  or  Beneficiary  is located  subsequent  to a
      forfeiture,  pursuant to applicable  state or Federal laws,  such benefits
      shall be  reinstated  by the  Committee  and  shall not count as an Annual
      Addition under section 415 of the Code.

14.11 Substitute Payee
      ----------------

      If a Participant or Beneficiary entitled to receive any benefits hereunder
      is in his  minority  or is, in the  judgment  of the  Committee,  legally,
      physically,  or mentally incapable of personally  receiving and receipting
      any  distribution,   the  Committee  may  instruct  the  Trustee  to  make
      distributions to his legally appointed guardian.

14.12 USERRA
      ------

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

14.13 Impossibility of Performance
      ----------------------------

      In the event it becomes impossible for the Employer,  the Committee or the
      Trustee to perform  any act under this Plan,  that act shall be  performed
      which,  in the  judgment of the  Employer,  will most nearly carry out the
      intent and purpose of the Plan and the related Trust.  All parties to this
      Plan and the related Trust Agreement or in any way interested in this Plan
      and any  related  Trust  shall be bound by any acts  performed  under such
      conditions.

14.14 Dissolution of the Employer
      ---------------------------

      In the event that the  Employer is dissolved  by reason of  bankruptcy  or
      insolvency,  without any provisions being made for the continuance of this
      Plan  and the  Trust  Agreement  by a  successor  to the  business  of the
      Employer,  the Plan and the Trust Agreement  hereunder shall terminate and
      the  Trustee  shall  proceed in the same manner as though the Plan and the
      Trust Agreement were being terminated as provided in Section 9.02.

14.15 Discharge of Trustee's Obligation to Make Payments
      --------------------------------------------------

      The Trustee shall be required to make  distributions only at the direction
      of the  Committee.  Whenever  the Trustee is directed by the  Committee to
      make  any  payment  or  payments  to any  person  in  accordance  with the
      provisions of this Plan, the Committee shall notify the Trustee in writing
      of such person's last known address as it appears in the

                                       65
<PAGE>

      Committee's  records,  and the Trustee's  obligation to make such payments
      shall be fully discharged by mailing its the same to the address specified
      by the Committee.

14.16 Incapacity
      ----------

      If any person to whom a benefit is  payable  hereunder  is an infant or if
      the Committee  determines  that any person to whom such benefit is payable
      is incompetent by reason of physical or mental  disability,  the Committee
      may  cause the  payments  becoming  due to such  person to be made to such
      person's legally appointed guardian or conservator.

14.17 Definition of Words
      -------------------

      Feminine or neuter  pronouns shall be  substituted  for those of masculine
      form, and the plural shall be substituted  for the singular,  in any place
      or places  herein  where the  context  may require  such  substitution  or
      substitutions.

14.18 Titles
      ------

      The titles of Sections and  paragraphs  are included only for  convenience
      and  shall  not be  construed  as a part  of this  Plan or in any  respect
      affecting or modifying its provisions.

                                       66
<PAGE>

                                   ARTICLE 15
                                   ----------
                        MINIMUM DISTRIBUTION REQUIREMENTS
                        ---------------------------------

      This Article sets forth  revised  rules  regarding  minimum  distributions
      utilizing  Model Plan  Amendment 1 from Revenue  Procedure  2002-29  (with
      minor changes as permitted by that Revenue  Procedure) as set forth below.
      Section  6.09(c) of the Plan is replaced  with this  Article 15  effective
      January 1, 2003.  If  another  provision  of the Plan calls for an earlier
      distribution  or a larger payment on any given date,  such provision shall
      supercede this Article 15.

15.01 General Rules.
      -------------

      (a)   Effective  Date.  The  provisions  of this  article  will  apply for
            purposes of determining required minimum  distributions for calendar
            years beginning with the 2003 calendar year.

      (b)   Coordination with Minimum  Distribution  Requirements  Previously in
            Effect. Not applicable.

      (c)   Precedence.  The  requirements  of this article will take precedence
            over any inconsistent provisions of the Plan.

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

      (e)   TEFRA.  Section  242(b)(2)  Elections.   Notwithstanding  the  other
            provisions  of  this  article,  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 Plan that relate to Section  242(b)(2) of
            TEFRA.

15.02 Time and Manner of Distribution.
      -------------------------------

      (a)   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.

      (b)   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:

            (i)   If the  Participant's  surviving  spouse is the  Participant's
                  sole  designated   beneficiary,   then  distributions  to  the
                  surviving  spouse 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.

                                       67
<PAGE>

            (ii)  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.

            (iii) If there is no  designated  beneficiary  as of September 30 of
                  the year following the 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.

            (iv)  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 Section 15.02, other than Section
                  15.02(b)(i),  will apply as if the  surviving  spouse were the
                  Participant.

For  purposes  of this  Section  15.02(b)  and  Section  15.04,  unless  Section
15.02(b)(iv) applies, distributions are considered to begin on the Participant's
required  beginning date. If Section  15.02(b)(iv)  applies,  distributions  are
considered  to begin  on the date  distributions  are  required  to begin to the
surviving spouse under Section  15.02(b)(i).  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  Section  15.02(b)(i)),   the  date  distributions  are
considered to begin is the date distributions actually commence.

      (c)   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 sum on or before the required beginning date,
            as of the first  distribution  calendar year  distributions  will be
            made in accordance with Sections 15.03 and 15.02 of this article. 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 Section  401(a)(9) of
            the Code and the Treasury regulations.

15.03 Required Minimum Distributions During Participant's Lifetime.
      ------------------------------------------------------------

      (a)   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:

            (i)   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

            (ii)  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

                                       68
<PAGE>

                  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.

      (b)   Lifetime  Required  Minimum  Distributions  Continue Through Year of
            Participant's   Death.   Required  minimum   distributions  will  be
            determined  under  this  Section  15.03  beginning  with  the  first
            distribution  calendar year and up to and including the distribution
            calendar year that includes the Participant's date of death.

15.04 Required Minimum Distributions After Participant's Death.
      --------------------------------------------------------

      (a)   Death On or After Date Distributions Begin.

            (i)   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:

                  (A)   The   Participant's   remaining   life   expectancy   is
                        calculated  using the age of the Participant in the year
                        of death, reduced by one for each subsequent year.

                  (B)   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.

                  (C)   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 year
                        following the year of the Participant's  death,  reduced
                        by one for each subsequent year.

            (ii)  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

                                       69
<PAGE>

                  dividing   the   Participant's    account   balance   by   the
                  Participant's  remaining life expectancy  calculated using the
                  age of the  Participant  in the year of death,  reduced by one
                  for each subsequent year.

      (b)   Death Before Date Distributions Begin.

            (i)   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 Section 15.04(a).

            (ii)  No Designated Beneficiary.  If the Participant dies before the
                  date   distributions   begin  and   there  is  no   designated
                  beneficiary  as of September 30 of the year following the 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.

            (iii) 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 Section 15.02(b)(i),  this
                  Section  15.04(b) will apply as if the  surviving  spouse were
                  the Participant.

15.05 Definitions.
      -----------

      (a)   Designated  beneficiary.  The  individual  who is  designated as the
            beneficiary  under the Plan and is the designated  beneficiary under
            Section   401(a)(9)  of  the  Internal   Revenue  Code  and  Section
            1.401(a)(9)-1, Q&A-4, of the Treasury regulations.

      (b)   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  15.02(b).  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

                                       70
<PAGE>

            Participant's  required  beginning  date occurs,  will be made on or
            before December 31 of that distribution calendar year.

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

      (d)   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 over or  transferred to the Plan either
            in the valuation calendar year or in the distribution  calendar year
            if distributed or transferred in the valuation calendar year.

      (e)   Required  beginning  date.  The Required  Beginning Date shall be as
            follows:

            (i)   Participant.  The required  beginning date of a Participant is
                  the later of the April 1 of the calendar  year  following  the
                  calendar year in which the  Participant  attains age 70 1/2 or
                  retires,  except  that  benefit  distributions  to a 5-percent
                  owner  must  commence  by the  April  1 of the  calendar  year
                  following the calendar year in which the  Participant  attains
                  age 70 1/2.

            (ii)  Beneficiary.   If  the  Distributee  is  a  Beneficiary  of  a
                  Participant, the required beginning date is the November 30 of
                  the calendar year in which occurs the fifth (5th)  anniversary
                  of the Participant's death.

                                       71
<PAGE>

      IN WITNESS WHEREOF,  the Company has adopted this Plan as Amended Restated
Effective April 1, 2007, this 13th day of March, 2007.

                                    NOKIA INC.

                                    By: /s/ Linda Fonteneaux
                                       ---------------------------

                                       72Seabridge-Hecla Agreement

     

    Exhibit
      4-9

    AGREEMENT
      ENTERED INTO BY AND BETWEEN MINERA SEABRIDGE GOLD, S.A. DE C.V., REPRESENTED
      IN
      THIS ACT BY EDUARDO ROBLES ELÍAS, AND MINERA HECLA, S.A. DE C.V., REPRESENTED IN
      THIS ACT BY MR. RODRIGO SÁNCHEZ-MEJORADA V. AND BY MR. SCOTT HARTMAN, UNDER THE
      FOLLOWING

     

    RECITALS

     

    I.   
        Minera
      Hecla, S.A. de C.V. (hereinafter referred to as “Hecla”), through its
      representative declares and represents that:

     

    I.A.  It
      is a
      Mexican mining company, which was incorporated by public deed 145,539 granted
      on
      April 24, 1992, before Mr. Fausto Rico Alvarez, Notary Public 6 of the Federal
      District, originally registered at the Public Registry of Commerce of Culiacán
      under number 160 of Book number 194, Second Auxiliary of Commerce, on June
      16,
      1992 and in the Public Registry of Mining, under number 155, pages 133 front
      and
      back, volume XXIX of the Book of Mining Companies.

     

    I.B.  Its
      representatives have the necessary authority to act in name and representation
      of Hecla, obligating it in the terms of this agreement, authority that to the
      date of signature of this document has not been revoked or modified in any
      way,
      pursuant to notarial deed # 29,907, dated January 8, 2002, granted before Lic.
      José María Morera González, notary public # 102, of the Federal
      District.

     

    I.C.  It
      is the
      present and sole owner of the following mining concessions, which are registered
      in its favor at the Public Registry of Mining (hereinafter the
“Concessions”).

     

    I.C.1.
       Mining
      concession over the Noche Buena mining lot, located in the Municipality of
      Caborea, Sonora, with a surface of 30 hectares title #217,985, valid from
      September 18, 2002, registered in the Public Registry of Mining under number
      245, page 123, volume 331 of the Book of Mining Concessions on September 18,
      2002.

     

    I.C.2.
       Mining
      concession over the Juliana mining lot, located in the Municipality of Caborea,
      Sonora, with a surface of 970 hectares title #217,805, valid from August 23,
      2002, registered in the Public Registry of Mining under number 65, page 33,
      volume 331 of the Book of Mining Concessions on August 23, 2002.

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    I.D.  The
      Concessions are in compliance with the obligations required by the Mining Law
      and its Regulations and specifically execution and filing of work assessment
      reports and in the payment of mining rights, due to which it is not aware of
      any
      cause for the Concessions to be cancelled or declared void.

     

    I.E.  The
      Concessions and the rights that derive from the same are free of any lien,
      attachment, garnishment, sequestration, caveat, or encumbrance, are not object
      of any option, exploration, exploitation, royalty, or any other kind of
      agreement with a third party, that there is no trial or controversy, actual
      or
      pending or threatened, by or against any person or authority regarding any
      of
      the Concessions or any of the rights that derive from the same, and that there
      is not any circumstance that may impede or obstruct the free exercise of the
      rights resulting from both Concessions and the transfer of the Concessions
      to
      Seabridge as agreed upon in this contract.

     

    I.F.  Hecla
      owns two bunkhouses, a kitchen, a generator shed and a core shack located on
      the
      surface of the “Juliana” mining lot (hereinafter the “Buildings”), all of
      minimal value.

     

    I.G.  Hecla
      has
      certain surface access rights to the land owned or possessed by Mr. Francisco
      Manuel Pesqueira Escalante to carry out work in the mining lots, which Hecla
      will terminate on the date of this agreement and which are not being transferred
      to Minera Seabridge Gold, S.A. de C.V. Hecla represents that it paid all amounts
      owed and fulfilled all obligations due to the surface land owner or possessor,
      to the satisfaction of the owner or possessor, that, to the best of its
      knowledge, there are no disputes or threatened disputes with the said owner
      or
      possessor, and that it will bee Seabridge harmless and free and clear of any
      claim coming from said owner or possessor originating before the date of this
      agreement.

     

    II.
        Minera
      Seabridge Gold, S.A. de C.V. (hereinafter referred to as “Seabridge”), through
      its representative declares and represents that:

     

    II.A. 
       It
      is a
      Mexican mining company, which was incorporated by public deed # 2,448 granted
      on
      March 23, 2006, before Mr. Salomón Griego García, Corredor
      Público
      of the
      State of Sonora, registered at the Public Registry of Commerce of Hermosillo,
      Sonora, under electronic mercantile folio # 34921*7 on April 4, 2006, and still
      unregistered at the Public Registry of Mining.

     

    II.B.  
       Its
      representatives has the necessary authority to act in name and representation
      of
      Seabridge, obligating it in the terms of this agreement, authority that to
      the
      date of signature of this document has not been revoked or modified in any
      way,
      pursuant to notarial deed mentioned in the preceding recital

     

    II.C.  
       That
      it
      wishes to purchase from Hecla the Concessions in the conditions stated in
      recitals I.D. and I.E hereof.

     

    II.D. 
       That
      it
      will reach an agreement with the surface owners or possessors where the
      Buildings are located in order for the Buildings to continue on the surface
      land, and that in such agreement Seabridge will assume the obligation to remove
      the Buildings at its own cost.

     

    Given
      the
      above, Hecla and Seabridge agree on the following:

     

    C
      L A U S
      E S

     

    FIRST.-
      Hecla
      sells to Seabridge in the conditions indicated in recitals I.D. and I.E. hereof,
      who purchases, the Concessions.

     

    SECOND.-
      The
      price of the Concessions is the amount of US$4,325,000 (four million three
      hundred twenty five thousand 00/100 dollars of the United States of America)
      plus the corresponding value added tax of US$648,750 (six hundred forty eight
      thousand seven hundred fifty 00/100 dollars of the United States of America),
      same price and value added tax which Seabridge pays to Hecla by wire transfer
      to
      account #0200031102, Idaho Independent Bank, ABA #123103732, upon receipt by
      Rod
      Chisholm of an electronic version (pdf version) of this agreement signed by
      both
      Hecla representatives, to the rchisholm@bellnet.ca,
      with
      copy to Eduardo Robles Elías to the address erobles@lrtc-law.com
      Seabridge and Hecla obligate themselves to ratify this agreement before a notary
      public as soon as possible, and in any event within ten calendar days, following
      its signing. Within ten calendar days of Hecla receiving from Seabridge
      information on Seabridge’s tax address and registration code in the Federal
      Registry of Taxpayers, Hecla shall issue and deliver to Seabridge a tax
factura
      covering
      the above price and its value added tax.

     

    As
      soon
      as possible, and in any event within ten calendar days, following the signing
      of
      this agreement, Hecla shall deliver to Seabridge (i) the original concession
      titles for the Concessions, (ii) the original assessment work reports filed
      so
      far in regard to the Concessions, (iii) authentic copies of the receipts for
      payments of mining taxes due on the Concessions, (iv) original communications
      received from and sent to or filed with the Mining Bureau regarding the

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    Concessions,
      (v) original communications, if any, received from and sent to or filed with
      the
      tax authorities regarding the Concessions,
      (vi) original contracts and agreements, if any, pertaining to the Concessions,
      whether or not terminated, rescinded, or expired, and (vii) the original of
      all
      statistic, technical and accounting reports, if any, filed with the Mining
      Bureau in regard to the Concessions.

     

    THIRD.-
      Hecla
      hereby transfers to Seabridge, at no additional cost, on an as-is, where-is
      basis a) the Buildings and b) the drill cores which are currently stored in
      the
      core shack on the surface of the “Juliana” mining lot, of which Seabridge
      acknowledges virtual receipt. Hecla also shall deliver to Seabridge, as soon
      as
      possible, and in any event within ten calendar days, following the signing
      of
      this agreement, documentary information regarding such cores. Hecla assumes
      no
      liability of any nature regarding such cores and information, and makes no
      representations regarding the accuracy or completeness of same.

     

    Hecla
      also transfers to Seabridge, without additional cost, the rights that Hecla
      may
      have to access the surface land of the Ejido “El Diamante”, Municipality of
      Caborca, Sonora, without liability to Hecla and without giving any assurances
      that the ejido will honor said access rights.

     

    FOURTH.-
      Seabridge agrees to indemnify and hold Hecla harmless from any liability derived
      from the lack of removal of the buildings from the surface land.

     

    Hecla
      shall keep Seabridge free and clear of demands, criminal complaints, claims,
      proceedings, lawsuits, penalties, fines, liabilities, condemnation orders or
      suspension of activities orders, resolutions and judgments directly or
      indirectly related with the non-performance of obligations by Hecla or any
      of
      its contractors (or of any of their subcontractors) due to the carrying out
      of
      works before the date of this agreement on the Noche Buena lot on the Juliana
      lot, provided for in laws, regulations, official Mexican norms and other rules
      relating to ecological balance and protection of the environment, health,
      explosives, use of land, archeological, historical or paleontological remnants
      and other matters directly or indirectly related with such works, it shall
      indemnify Seabridge the damages and pay the losses Seabridge may suffer directly
      or indirectly related with the lack of performance of any of said obligations;
      and reimburse Seabridge, within 5 (five) calendar days following the date on
      which Seabridge so requests, the fees and court costs and expenses that
      Seabridge may pay to defend itself from such demands, criminal complaints,
      claims, proceedings, lawsuits, penalties, fines, liabilities, condemnation
      orders or suspension of activities orders, resolutions and judgments; provided
      Seabridge notified Hecla of the existence of such within 10 (ten) calendar
      days
      following Seabridge learning of same, unless the term to respond or the term
      to
      file defenses is 

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    less
      than
      ten (10) calendar days, in which case Seabridge shall timely notify Hecla of
      the
      event in question within such terms.

     

    
      Hecla
        shall keep Seabridge free and clear of demands, criminal complaints, claims,
        proceedings, lawsuits, penalties, liabilities, condemnation orders or
        suspension of activities orders, fines and judgments directly or indirectly
        related with the workers and personnel that Hecla or any of its contractors
        (or
        of any of their subcontractors) may have employed for the performance of
        the
        works on the Noche Buena lot on the Juliana lot before the date of
        execution of this agreement, which include but are not limited to the
        obligations related to the respective labor benefits, to the Mexican Institute
        of Social Security, the Institute of the National Fund of Housing for Workers,
        to the retirement savings funds and the withholding and payment of taxes
        of any
        nature that may have arisen due to said labor relations; Hecla shall indemnify
        Seabridge the damages and pay the losses that Seabridge may suffer directly
        or
        indirectly related with the lack of performance of any of said obligations,
        and
        reimburse Seabridge, within 5 (five) calendar days following the date on
        which
        Seabridge so requests, the fees and court costs and expenses that Seabridge
        may
        pay to defend itself from such demands, criminal complaints, claims,
        proceedings, lawsuits, penalties, fines, liabilities, condemnation orders
        or
        suspension of activities orders, fines and judgments; provided Seabridge
        notified Hecla of the existence of such within 10 (ten) calendar days following
        Seabridge learning of same, unless the term to respond or the term to file
        defenses is less than 10 (ten) calendar days, in which case Seabridge shall
        timely notify Hecla of the event in qustion within such
        terms. 

    

     

    Under
      no
      circumstances shall Seabridge be understood to be substituting or shall
      substitute Hecla or any of its contractors (or any subcontractors of same)
      as
      employer in its labor relations with the personnel or workers mentioned in
      the
      immediately preceding paragraph and neither shall it be understood to be
      assuming the performance of any of such obligations by means.

     

    FIFTH.-
      All
      taxes, fees, registration and notarial expenses resulting from the granting
      and
      notarial ratification of the present agreement shall be covered by Seabridge,
      except for the income tax, if any, which shall be borne by Hecla. Each party
      shall pay its own legal and other costs related with the negotiation of this
      agreement.

     

    SIXTH.-
      The
      parties of this agreement are obligated to the registration of the same before
      the Public Registry of Mines as soon as possible after its signature and
      notarial ratification, which registration shall be applied for by Seabridge.
      Hecla and Seabridge are obligated to provide and/or sign any additional document
      that may be necessary to obtain the registration and to give 

     

    
      
        
        

      

      
        
        

        
          

        

      

      
        
        

      

    

     

    full
      effect to this agreement. Hecla will be obligated to pay mining duties and
      file
      assessment work reports until the date of ratification of this agreement by
      Hecla.

     

    SEVENTH.-
      Every
      notice between the parties according to the present agreement shall be made
      in
      writing, delivered personally to the following addresses:

    

      
        	
                Hecla

                6500
                  N. Mineral Dr. Suite 200

                Coeur
                  d’Alene, ID 83815

                Attention:
                  Ron Clayton

                 

              
	
                Seabridge

                Bulevar
                  Hidalgo 64

                Colonial
                  Centenario

                Hermosillo,
                  Sonora 83260

                Attention:
                  Eduardo Robles Elías

                 

              

      

    

     

    EIGHTH.-
      The
      parties state under oath that their respective declarations, statements, and
      assurances made and given in this agreement, are exact, complete, true and
      verifiable, and that the same shall obligate the parties and survive the
      execution of this agreement. This agreement supersedes and leaves with no effect
      any previous communication, letter of intent, understanding or agreement
      regarding its subject matter.

     

    NINTH.-
      This
      agreement is signed in English and Spanish. In case of discrepancy between
      both
      versions the English version shall prevail.

     

    TENTH.-
      For
      every controversy that may arise between the parties regarding the
      interpretation or execution of the present agreement, the parties submit to
      the
      jurisdiction of the competent courts of Mexico, Federal District, or Hermosillo,
      Sonora, at the plaintiff’s election and expressly waive any other that may
      correspond to them.

     

    The
      present agreement is signed in triplicate

     

    

      
        	
                Minera
                  Hecla, S.A. de C.V.

                 

              	
                Minera
                  Seabridge Gold, S.A. de C.V.

                 

              
	 	 
	
                ___________________________________________

                Rodrigo
                  Sánchez Mejorada V.

                 

              	
                ________________________________________

                Eduardo
                  Robles Elías

                 

              
	 	 
	
                Signed
                  on April 27, 2006

                 

              	
                Signed
                  on April 27, 2006

                 

              
	
                ___________________________________________

                Scott
                  Hartman

                Signed
                  on April 27, 2006

Source: [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00120-of-00352.parquet"}, [{"source": "alea-institute/alea-institute/kl3m-data-edgar-agreements/train-00120-of-00352.parquet"}]]