Document:

EXHIBIT 4.4
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                         AUTOMATIC DATA PROCESSING
                         DEFINED CONTRIBUTION PLAN

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                                        Defined Contribution Prototype Plan

                             TABLE OF CONTENTS

                                 ARTICLE I
                                DEFINITIONS

                                ARTICLE II
                              ADMINISTRATION

2.1   POWERS AND RESPONSIBILITIES OF THE EMPLOYER. . . . . . . . .    18
2.2   DESIGNATION OF ADMINISTRATIVE AUTHORITY. . . . . . . . . . .    18
2.3   ALLOCATION AND DELEGATION OF RESPONSIBILITIES. . . . . . . .    19
2.4   POWERS AND DUTIES OF THE ADMINISTRATOR . . . . . . . . . . .    19
2.5   RECORDS AND REPORTS. . . . . . . . . . . . . . . . . . . . .    20
2.6   APPOINTMENT OF ADVISERS. . . . . . . . . . . . . . . . . . .    20
2.7   INFORMATION FROM EMPLOYER. . . . . . . . . . . . . . . . . .    20
2.8   PAYMENT OF EXPENSES. . . . . . . . . . . . . . . . . . . . .    21
2.9   MAJORITY ACTIONS . . . . . . . . . . . . . . . . . . . . . .    21
2.10  CLAIMS PROCEDURE . . . . . . . . . . . . . . . . . . . . . .    21
2.11  CLAIMS REVIEW PROCEDURE. . . . . . . . . . . . . . . . . . .    21

                                ARTICLE III
                                ELIGIBILITY

3.1   CONDITIONS OF ELIGIBILITY. . . . . . . . . . . . . . . . . .    22
3.2   EFFECTIVE DATE OF PARTICIPATION. . . . . . . . . . . . . . .    22
3.3   DETERMINATION OF ELIGIBILITY . . . . . . . . . . . . . . . .    23
3.4   TERMINATION OF ELIGIBILITY . . . . . . . . . . . . . . . . .    23
3.5   REHIRED EMPLOYEES AND BREAKS IN SERVICE. . . . . . . . . . .    23
3.6   ELECTION NOT TO PARTICIPATE. . . . . . . . . . . . . . . . .    24
3.7   CONTROL OF ENTITIES BY OWNER-EMPLOYEE. . . . . . . . . . . .    24

                                ARTICLE IV
                        CONTRIBUTION AND ALLOCATION

4.1   FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION. . . . . . .    24
4.2   TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION . . . . . . . . .    25
4.3   ALLOCATION OF CONTRIBUTION, FORFEITURES AND
      EARNINGS . . . . . . . . . . . . . . . . . . . . . . . . . .    25
4.4   MAXIMUM ANNUAL ADDITIONS . . . . . . . . . . . . . . . . . .    31
4.5   ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS. . . . . . . . . .    36
4.6   ROLLOVERS. . . . . . . . . . . . . . . . . . . . . . . . . .    37
4.7   PLAN TO PLAN TRANSFERS FROM QUALIFIED PLANS. . . . . . . . .    38
4.8   VOLUNTARY EMPLOYEE CONTRIBUTIONS . . . . . . . . . . . . . .    39
4.9   QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS . . . . . . . . .    39
4.10  DIRECTED INVESTMENT ACCOUNT. . . . . . . . . . . . . . . . .    40
4.11  INTEGRATION IN MORE THAN ONE PLAN. . . . . . . . . . . . . .    42
4.12  QUALIFIED MILITARY SERVICE . . . . . . . . . . . . . . . . .    42

                                 ARTICLE V
                                VALUATIONS

5.1   VALUATION OF THE TRUST FUND. . . . . . . . . . . . . . . . .    42
5.2   METHOD OF VALUATION. . . . . . . . . . . . . . . . . . . . .    42

Copyright 2001 Automatic Data Processing Federal Credit Union

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                                ARTICLE VI
                DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1   DETERMINATION OF BENEFITS UPON RETIREMENT. . . . . . . . . .    43
6.2   DETERMINATION OF BENEFITS UPON DEATH . . . . . . . . . . . .    43
6.3   DETERMINATION OF BENEFITS IN EVENT OF DISABILITY . . . . . .    44
6.4   DETERMINATION OF BENEFITS UPON TERMINATION . . . . . . . . .    45
6.5   DISTRIBUTION OF BENEFITS . . . . . . . . . . . . . . . . . .    47
6.6   DISTRIBUTION OF BENEFITS UPON DEATH. . . . . . . . . . . . .    52
6.7   TIME OF DISTRIBUTION . . . . . . . . . . . . . . . . . . . .    56
6.8   DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY. . . . . .    56
6.9   LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN . . . . . . .    56
6.10  IN-SERVICE DISTRIBUTION. . . . . . . . . . . . . . . . . . .    57
6.11  ADVANCE DISTRIBUTION FOR HARDSHIP. . . . . . . . . . . . . .    57
6.12  SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS. . . . . . . .    58
6.13  QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION. . . . . . .    58
6.14  DIRECT ROLLOVERS . . . . . . . . . . . . . . . . . . . . . .    58
6.15  TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN. . . . . . . .    59
6.16  ELECTIVE TRANSFERS OF BENEFITS TO OTHER PLANS. . . . . . . .    60

                                ARTICLE VII
              TRUSTEE; LIFE INSURANCE; LOANS TO PARTICIPANTS

7.1   BASIC RESPONSIBILITIES OF THE TRUSTEE. . . . . . . . . . . .    61
7.2   LIFE INSURANCE . . . . . . . . . . . . . . . . . . . . . . .    61
7.3   LOANS TO PARTICIPANTS. . . . . . . . . . . . . . . . . . . .    62

                               ARTICLE VIII
                    AMENDMENT, TERMINATION AND MERGERS

8.1   AMENDMENT. . . . . . . . . . . . . . . . . . . . . . . . . .    63
8.2   TERMINATION. . . . . . . . . . . . . . . . . . . . . . . . .    65
8.3   MERGER, CONSOLIDATION OR TRANSFER OF ASSETS. . . . . . . . .    65

                                ARTICLE IX
                           TOP HEAVY PROVISIONS

9.1   TOP HEAVY PLAN REQUIREMENTS. . . . . . . . . . . . . . . . .    65
9.2   DETERMINATION OF TOP HEAVY STATUS. . . . . . . . . . . . . .    65

                                 ARTICLE X
                               MISCELLANEOUS

10.1  EMPLOYER ADOPTIONS . . . . . . . . . . . . . . . . . . . . .    67
10.2  PARTICIPANT'S RIGHTS . . . . . . . . . . . . . . . . . . . .    67
10.3  ALIENATION . . . . . . . . . . . . . . . . . . . . . . . . .    68
10.4  CONSTRUCTION OF PLAN . . . . . . . . . . . . . . . . . . . .    68
10.5  GENDER AND NUMBER. . . . . . . . . . . . . . . . . . . . . .    68
10.6  LEGAL ACTION . . . . . . . . . . . . . . . . . . . . . . . .    69
10.7  PROHIBITION AGAINST DIVERSION OF FUNDS . . . . . . . . . . .    69
10.8  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE . . . . . . . . .    69
10.9  INSURER'S PROTECTIVE CLAUSE. . . . . . . . . . . . . . . . .    69
10.10 RECEIPT AND RELEASE FOR PAYMENTS . . . . . . . . . . . . . .    70
10.11 ACTION BY THE EMPLOYER . . . . . . . . . . . . . . . . . . .    70
10.12 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY . . . . .    70
10.13 HEADINGS . . . . . . . . . . . . . . . . . . . . . . . . . .    70
10.14 APPROVAL BY INTERNAL REVENUE SERVICE . . . . . . . . . . . .    70
10.15 UNIFORMITY . . . . . . . . . . . . . . . . . . . . . . . . .    71
10.16 PAYMENT OF BENEFITS. . . . . . . . . . . . . . . . . . . . .    71

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                                ARTICLE XI
                          PARTICIPATING EMPLOYERS

11.1  ELECTION TO BECOME A PARTICIPATING EMPLOYER. . . . . . . . .    71
11.2  REQUIREMENTS OF PARTICIPATING EMPLOYERS. . . . . . . . . . .    71
11.3  DESIGNATION OF AGENT . . . . . . . . . . . . . . . . . . . .    72
11.4  EMPLOYEE TRANSFERS . . . . . . . . . . . . . . . . . . . . .    72
11.5  PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES. . . .    72
11.6  AMENDMENT. . . . . . . . . . . . . . . . . . . . . . . . . .    72
11.7  DISCONTINUANCE OF PARTICIPATION. . . . . . . . . . . . . . .    72
11.8  ADMINISTRATOR'S AUTHORITY. . . . . . . . . . . . . . . . . .    73
11.9  PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE. . . . . .    73

                                ARTICLE XII
                        CASH OR DEFERRED PROVISIONS

12.1  FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION. . . . . . .    73
12.2  PARTICIPANT'S SALARY REDUCTION ELECTION. . . . . . . . . . .    74
12.3  ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS . . . .    77
12.4  ACTUAL DEFERRAL PERCENTAGE TESTS . . . . . . . . . . . . . .    78
12.5  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS . . . . . . .    81
12.6  ACTUAL CONTRIBUTION PERCENTAGE TESTS . . . . . . . . . . . .    85
12.7  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS . . . . .    88
12.8  SAFE HARBOR PROVISIONS . . . . . . . . . . . . . . . . . . .    91
12.9  ADVANCE DISTRIBUTION FOR HARDSHIP. . . . . . . . . . . . . .    94

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                                 ARTICLE I
                                DEFINITIONS

      As used in this Plan, the following words and phrases shall have the
meanings set forth herein unless a different meaning is clearly required by
the context:

      1.1   "ACP" means the "Actual Contribution Percentage" determined
pursuant to Section 12.6(e).

      1.2   "Act" means the Employee Retirement Income Security Act of
1974, as it may be amended from time to time.

      1.3   "ADP" means the "Actual Deferral Percentage" determined
pursuant to Section 12.4(e).

      1.4   "Administrator" means the Employer unless another person or
entity has been designated by the Employer pursuant to Section 2.2 to
administer the Plan on behalf of the Employer.

      1.5   "Adoption Agreement" means the separate agreement which is
executed by the Employer and sets forth the elective provisions of this
Plan and Trust as specified by the Employer.

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

      1.7   "Anniversary Date" means the last day of the Plan Year.

      1.8   "Annuity Starting Date" means, with respect to any Participant,
the first day of the first period for which an amount is paid as an
annuity, or, in the case of a benefit not payable in the form of an
annuity, the first day on which all events have occurred which entitles the
Participant to such benefit.

      1.9   "Beneficiary" means the person (or entity) to whom all or a
portion of a deceased Participant's interest in the Plan is payable,
subject to the restrictions of Sections 6.2 and 6.6.

      1.10  "Code" means the Internal Revenue Code of 1986, as amended.

      1.11  "Compensation" with respect to any Participant means one of the
following as elected in the Adoption Agreement:

            (a)   Information required to be reported under Code Sections
      6041, 6051 and 6052 (Wages, tips and other compensation as reported
      on Form W-2). Compensation means wages, within the meaning of Code
      Section 3401(a), and all other payments of compensation to an
      Employee by the Employer (in the course of the Employer's trade or
      business) for which the Employer is required to furnish the Employee
      a written statement under Code Sections 6041(d), 6051(a)(3) and 6052.
      Compensation must be determined without regard to any rules under
      Code Section 3401(a) that limit the remuneration included in wages
      based on the nature or location of the employment or the services
      performed (such as the exception for agricultural labor in Code
      Section 3401(a)(2)).

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            (b)   Code Section 3401(a) Wages. Compensation means an
      Employee's wages within the meaning of Code Section 3401(a) for the
      purposes of income tax withholding at the source but determined
      without regard to any rules that limit the remuneration included in
      wages based on the nature or location of the employment or the
      services performed (such as the exception for agricultural labor in
      Code Section 3401(a)(2)).

            (c)   415 Safe-Harbor Compensation. Compensation means wages,
      salaries, and fees for professional services and other amounts
      received (without regard to whether or not an amount is paid in cash)
      for personal services actually rendered in the course of employment
      with the Employer maintaining the Plan to the extent that the amounts
      are includible in gross income (including, but not limited to,
      commissions paid salespersons, compensation for services on the basis
      of a percentage of profits, commissions on insurance premiums, tips,
      bonuses, fringe benefits, and reimbursements, or other expense
      allowances under a nonaccountable plan (as described in Regulation
      1.62-2(c))), and excluding the following:

                  (1)   Employer contributions to a plan of deferred
            compensation which are not includible in the Employee's gross
            income for the taxable year in which contributed, or Employer
            contributions under a simplified employee pension plan to the
            extent such contributions are excludable from the Employee's
            gross income, or any distributions from a plan of deferred
            compensation;

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

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

                  (4)   Other amounts which receive special tax benefits,
            or contributions made by the Employer (whether or not under a
            salary reduction agreement) towards the purchase of an annuity
            contract described in Code Section 403(b) (whether or not the
            contributions are actually excludable from the gross income of
            the Employee).

      However, Compensation for any Self-Employed Individual shall be equal
to Earned Income. Compensation shall include only that Compensation which
is actually paid to the Participant during the Plan Year.

      Notwithstanding the above, unless otherwise specifically elected in
the Adoption Agreement, Compensation shall include all of the following
types of elective contributions and all of the following types of deferred
compensation:

            (a)   Elective contributions that are made by the Employer on
      behalf of a Participant that are not includible in gross income under
      Code Sections 125, 402(e)(3), 402(h)(1)(B), 403(b), and for Plan
      Years beginning on or after January 1, 2001 (or as of a date, no
      earlier than January 1, 1998, as specified in an addendum to the
      Adoption Agreement), 132(f)(4);

            (b)   Compensation deferred under an eligible deferred
      compensation plan within the meaning of Code Section 457(b); and

            (c)   Employee contributions (under governmental plans)
      described in Code Section 414(h)(2) that are picked up by the
      employing unit and thus are treated as Employer contributions.

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      For Plan Years beginning on or after January 1, 1989, and before
January 1, 1994, the annual Compensation of each Participant taken into
account for determining all benefits provided under the Plan for any Plan
Year shall not exceed $200,000. This limitation shall be adjusted by the
Secretary at the same time and in the same manner as under Code Section
415(d), except that the dollar increase in effect on January 1 of any
calendar year is effective for Plan Years beginning in such calendar year
and the first adjustment to the $200,000 limitation is effective on
January 1, 1990.

      For Plan Years beginning on or after January 1, 1994, Compensation in
excess of $150,000 (or such other amount provided in the Code) shall be
disregarded for all purposes other than for purposes of salary deferral
elections. Such amount shall be adjusted by the Commissioner for increases
in the cost-of-living in accordance with Code Section 401(a)(17)(B). The
cost-of-living adjustment in effect for a calendar year applies to any
determination period beginning in such calendar year. If a determination
period consists of fewer than twelve (12) months, the $150,000 annual
Compensation limit will be multiplied by a fraction, the numerator of which
is the number of months in the determination period, and the denominator of
which is twelve (12).

      If Compensation for any prior determination period is taken into
account in determining a Participant's allocations for the current Plan
Year, the Compensation for such prior determination period is subject to
the applicable annual Compensation limit in effect for that prior period.
For this purpose, in determining allocations in Plan Years beginning on or
after January 1, 1989, the annual compensation limit in effect for
determination periods beginning before that date is $200,000. In addition,
in determining allocations in Plan Years beginning on or after January 1,
1994, the annual Compensation limit in effect for determination periods
beginning before that date is $150,000.

      Notwithstanding the foregoing, except as otherwise elected in a non-
standardized Adoption Agreement, the family member aggregation rules of
Code Sections 401(a)(17) and 414(q)(6) as in effect prior to the enactment
of the Small Business Job Protection Act of 1996 shall not apply to this
Plan effective with respect to Plan Years beginning after December 31,
1996.

      If, in the Adoption Agreement, the Employer elects to exclude a class
of Employees from the Plan, then Compensation for any Employee who becomes
eligible or ceases to be eligible to participate during a determination
period shall only include Compensation while the Employee is an Eligible
Employee.

      If, in connection with the adoption of any amendment, the definition
of Compensation has been modified, then, except as otherwise provided
herein, for Plan Years prior to the Plan Year which includes the adoption
date of such amendment, Compensation means compensation determined pursuant
to the terms of the Plan then in effect.

      Compensation shall not include any amount of severance pay or
payments for accrued vacation received after a Participant separates from
service from the Employer (and any Participating Affiliates) and such
amounts shall be disregarded for all purposes under the Plan.

      1.12  "Contract" or "Policy" means any life insurance policy,
retirement income policy, or annuity contract (group or individual) issued
by the Insurer. In the event of any conflict between the terms of this Plan
and the terms of any contract purchased hereunder, the Plan provisions
shall control.

      1.13  "Designated Investment Alternative" means a specific investment
identified by name by the Employer (or such other Fiduciary who has been
given the authority to select investment options) as an available
investment under the Plan to which Plan assets may be invested by the
Trustee pursuant to the investment direction of a Participant.

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      1.14  "Directed Investment Option" means a Designated Investment
Alternative and any other investment permitted by the Plan and the
Participant Direction Procedures to which Plan assets may be invested
pursuant to the investment direction of a Participant.

      1.15  "Early Retirement Date" means the date specified in the
Adoption Agreement on which a Participant or Former Participant has
satisfied the requirements specified in the Adoption Agreement (Early
Retirement Age). A Participant shall become fully Vested upon satisfying
such requirements if the Participant is still employed at the Early
Retirement Age.

      A Former Participant who separates from service after satisfying any
service requirement but before satisfying the age requirement for Early
Retirement Age and who thereafter reaches the age requirement contained
herein shall be entitled to receive benefits under this Plan (other than
any accelerated vesting and allocations of Employer Contributions) as
though the requirements for Early Retirement Age had been satisfied.

      1.16  "Earned Income" means the net earnings from self-employment in
the trade or business with respect to which the Plan is established, for
which the personal services of the individual are a material
income-producing factor. Net earnings will be determined without regard to
items not included in gross income and the deductions allocable to such
items. Net earnings are reduced by contributions made by the Employer to a
qualified plan to the extent deductible under Code Section 404. In
addition, net earnings shall be determined with regard to the deduction
allowed to the taxpayer by Code Section 164(f), for taxable years beginning
after December 31, 1989.

      1.17  "Elective Deferrals" means the Employer's contributions to the
Plan that are made pursuant to a Participant's deferral election pursuant
to Section 12.2, excluding any such amounts distributed as "excess annual
additions" pursuant to Section 4.5. Elective Deferrals shall be subject to
the requirements of Sections 12.2(b) and 12.2(c) and shall, except as
otherwise provided herein, be required to satisfy the nondiscrimination
requirements of Regulation 1.401(k)-1(b)(2), the provisions of which are
specifically incorporated herein by reference.

      1.18  "Eligible Employee" means any Eligible Employee as elected in
the Adoption Agreement and as provided herein. With respect to a non-
standardized Adoption Agreement, an individual shall not be an "Eligible
Employee" if such individual is not reported on the payroll records of the
Employer as a common law employee. In particular, it is expressly intended
that individuals not treated as common law employees by the Employer on its
payroll records are not "Eligible Employees" and are excluded from Plan
participation even if a court or administrative agency determines that such
individuals are common law employees and not independent contractors.
Furthermore, with respect to a non-standardized Adoption Agreement,
Employees of an Affiliated Employer will not be treated as "Eligible
Employees" prior to the date the Affiliated Employer adopts the Plan as a
Participating Employer.

      Except as otherwise provided in this paragraph, if the Employer does
not elect in the Adoption Agreement to include Employees who became
Employees as the result of a "Code Section 410(b)(6)(C) transaction," then
such Employees will only be "Eligible Employees" after the expiration of
the transition period beginning on the date of the transaction and ending
on the last day of the first Plan Year beginning after the date of the
transaction. A "Code Section 410(b)(6)(C) transaction" is an asset or stock
acquisition, merger, or similar transaction involving a change in the
Employer of the Employees of a trade or business that is subject to the
special rules set forth in Code Section 410(b)(6)(C). However, regardless
of any election made in the Adoption Agreement, if a separate entity
becomes an Affiliated Employer as the result of a "Code Section
410(b)(6)(C) transaction," then Employees of such separate entity will not

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be treated as "Eligible Employees" prior to the date the entity adopts the
Plan as a Participating Employer or, with respect to a standardized
Adoption Agreement, if earlier, the expiration of the transition period set
forth above.

      If, in the Adoption Agreement, the Employer elects to exclude union
employees, then Employees whose employment is governed by a collective
bargaining agreement between the Employer and "employee representatives"
under which retirement benefits were the subject of good faith bargaining
and if two percent (2%) or less of the Employees covered pursuant to that
agreement are professionals as defined in Regulation 1.410(b)-9, shall not
be eligible to participate in this Plan. For this purpose, the term
"employee representatives" does not include any organization more than half
of whose members are employees who are owners, officers, or executives of
the Employer.

      If, in the Adoption Agreement, the Employer elects to exclude non-
resident aliens, then Employees who are non-resident aliens (within the
meaning of Code Section 7701(b)(1)(B)) who received no earned income
(within the meaning of Code Section 911(d)(2)) from the Employer which
constitutes income from sources within the United States (within the
meaning of Code Section 861(a)(3)) shall not be eligible to participate in
this Plan.

      1.19  "Employee" means any person who is employed by the Employer.
The term "Employee" shall also include any person who is an employee of an
Affiliated Employer and any Leased Employee deemed to be an Employee as
provided in Code Section 414(n) or (o).

      1.20  "Employer" means the entity specified in the Adoption
Agreement, any successor which shall maintain this Plan and any predecessor
which has maintained this Plan. In addition, unless the context means
otherwise, the term "Employer" shall include any Participating Employer (as
defined in Section 11.1) which shall adopt this Plan.

      1.21  "Excess Aggregate Contributions" means, with respect to any
Plan Year, the excess of:

            (a)   The aggregate "Contribution Percentage Amounts" (as
      defined in Section 12.6) actually made on behalf of Highly
      Compensated Participants for such Plan Year and taken into account in
      computing the numerator of the ACP, over

            (b)   The maximum "Contribution Percentage Amounts" permitted
      by the ACP test in Section 12.6 (determined by hypothetically
      reducing contributions made on behalf of Highly Compensated
      Participants in order of their "Contribution Percentages" beginning
      with the highest of such percentages).

      Such determination shall be made after first taking into account
corrections of any Excess Deferrals pursuant to Section 12.2 and then
taking into account adjustments of any Excess Contributions pursuant to
Section 12.5.

      1.22  "Excess Compensation" means, with respect to a Plan that is
integrated with Social Security (permitted disparity), a Participant's
Compensation which is in excess of the integration level elected in the
Adoption Agreement.

      However, if Compensation is based on less than a twelve (12) month
determination period, Excess Compensation shall be determined by reducing
the integration level by a fraction, the numerator of which is the number
of full months in the short period and the denominator of which is twelve
(12).

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      1.23  "Excess Contributions" means, with respect to any Plan Year,
the excess of:

            (a)   The aggregate amount of Employer contributions actually
      made on behalf of Highly Compensated Participants for such Plan Year
      and taken into account in computing the numerator of the ADP, over

            (b)   The maximum amount of such contributions permitted by the
      ADP test in Section 12.4 (determined by hypothetically reducing
      contributions made on behalf of Highly Compensated Participants in
      order of the actual deferral ratios, beginning with the highest of
      such ratios).

      In determining the amount of Excess Contributions to be distributed
and/or recharacterized with respect to an affected Highly Compensated
Participant as determined herein, such amount shall be reduced by any
Excess Deferrals previously distributed to such affected Highly Compensated
Participant for the Participant's taxable year ending with or within such
Plan Year.

      1.24  "Excess Deferrals" means, with respect to any taxable year of a
Participant, those elective deferrals (within the meaning of Code Section
402(g)) that are includible in the Participant's gross income under Code
Section 402(g) to the extent such Participant's elective deferrals for the
taxable year exceed the dollar limitation under such Code Section. Excess
Deferrals shall be treated as an "Annual Addition" pursuant to Section 4.4
when contributed to the Plan unless distributed to the affected Participant
not later than the first April 15th following the close of the
Participant's taxable year in which the Excess Deferral was made.
Additionally, for purposes of Sections 4.3(f) and 9.2, Excess Deferrals
shall continue to be treated as Employer contributions even if distributed
pursuant to Section 12.2(e). However, Excess Deferrals of Non-Highly
Compensated Participants are not taken into account for purposes of Section
12.4.

      1.25  "Fiduciary" means any person who (a) exercises any
discretionary authority or discretionary control respecting management of
the Plan or exercises any authority or control respecting management or
disposition of its assets, (b) renders investment advice for a fee or other
compensation, direct or indirect, with respect to any monies or other
property of the Plan or has any authority or responsibility to do so, or
(c) has any discretionary authority or discretionary responsibility in the
administration of the Plan.

      1.26  "Fiscal Year" means the Employer's accounting year.

      1.27  "Forfeiture" means, with respect to a Former Participant who
has severed employment, that portion of the Participant's Account that is
not Vested.

      A Forfeiture will occur on the earlier of:

            (a)   The last day of the Plan Year in which a Former
      Participant who has severed employment with the Employer incurs five
      (5) consecutive 1-Year Breaks in Service, or

            (b)   The distribution of the entire Vested portion of the
      Participant's Account of a Former Participant who has severed
      employment with the Employer. For purposes of this provision, if the
      Former Participant has a Vested benefit of zero, then such Former
      Participant shall be deemed to have received a distribution of such
      Vested benefit as of the year in which the severance of employment
      occurs.

The term "Forfeiture" shall also include amounts deemed to be Forfeitures
pursuant to any other provision of this Plan.

                                     6

<PAGE>

      1.28  "Former Participant" means a person who has been a Participant,
but who has ceased to be a Participant for any reason.

      1.29  "414(s) Compensation" means any definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Regulations thereunder. The period for determining 414(s) Compensation must
be either the Plan Year or the calendar year ending with or within the Plan
Year. An Employer may further limit the period taken into account to that
part of the Plan Year or calendar year in which an Employee was a
Participant in the component of the Plan being tested. The period used to
determine 414(s) Compensation must be applied uniformly to all Participants
for the Plan Year.

      1.30  "415 Compensation" means, with respect to any Participant, such
Participant's (a) Wages, tips and other compensation on Form W-2, (b)
Section 3401(a) wages or (c) 415 safe-harbor compensation as elected in the
Adoption Agreement for purposes of Compensation. 415 Compensation shall be
based on the full Limitation Year regardless of when participation in the
Plan commences. Furthermore, regardless of any election made in the
Adoption Agreement, with respect to Limitation Years beginning after
December 31, 1997, 415 Compensation shall include any elective deferral (as
defined in Code Section 402(g)(3)) and any amount which is contributed or
deferred by the Employer at the election of the Participant and which is
not includible in the gross income of the Participant by reason of Code
Section 125, 457, and, for Limitation Years beginning on or after
January 1, 2001 (or as of a date, no earlier than January 1, 1998, as
specified in an addendum to the Adoption Agreement), 132(f)(4). For
Limitation Years beginning prior to January 1, 1998, 415 Compensation shall
exclude such amounts.

      Except as otherwise provided herein, if, in connection with the
adoption of any amendment, the definition of 415 Compensation has been
modified, then for Plan Years prior to the Plan Year which includes the
adoption date of such amendment, 415 Compensation means compensation
determined pursuant to the terms of the Plan then in effect.

      1.31  "Highly Compensated Employee" means, an Employee described in
Code Section 414(q) and the Regulations thereunder, and generally means any
Employee who:

            (a)   was a "five percent (5%) owner" as defined in Section
      1.37(c) at any time during the "determination year" or the "look-back
      year"; or

            (b)   for the "look-back year" had 415 Compensation from the
      Employer in excess of $80,000 and was in the Top-Paid Group for the
      "look-back year." The $80,000 amount is adjusted at the same time and
      in the same manner as under Code Section 415(d), except that the base
      period is the calendar quarter ending September 30, 1996.

      If this Plan is an amendment and restatement of an existing plan into
the form of this prototype plan, for Plan Years commencing after December
31, 1996 but prior to the Plan Year in which the original amendment and
restatement occurs, as reflected in the Adoption Agreement, the Employer
may have elected not to limit Highly Compensated Employees to those in the
Top-Paid Group for the "look-back year."

      The "determination year" means the Plan Year for which testing is
being performed and the "look-back year" means the immediately preceding
twelve (12) month period. However, if this Plan is an amendment and
retatement of an existing plan into the form of this prototype plan, for
Plan Years commencing after December 31, 1996 but prior to the Plan Year in
which the original amendment and restatement occurs, as reflected in the
Adoption Agreement, the Employer may have elected that for purposes of (b)
above, the "look-back year" was the calendar year beginning within the
twelve (12) month period immediately preceding the "determination year."
Notwithstanding the preceding sentence, if the calendar year data election

                                     7

<PAGE>

is effective with respect to a Plan Year beginning in 1997, then for such
Plan Year the "look-back year" shall be the calendar year ending with or
within the Plan Year for which testing is being performed, and the
"determination year" shall be the period of time, if any, which extends
beyond the "look-back year" and ends on the last day of the Plan Year for
which testing is being performed.

      A highly compensated former employee is based on the rules applicable
to determining highly compensated employee status as in effect for that
"determination year," in accordance with Regulation 1.414(q)-1T, A-4 and
IRS Notice 97-45 (or any superseding guidance).

      In determining whether an employee is a Highly Compensated Employee
for a Plan Year beginning in 1997, the amendments to Code Section 414(q)
stated above are treated as having been in effect for years beginning in
1996.

      For purposes of this Section, for Plan Years beginning prior to
January 1, 1998, the determination of 415 Compensation shall be made by
including amounts that would otherwise be excluded from a Participant's
gross income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B) and, for Plan Years beginning on or after January 1, 2001 (or
as of a date, no earlier than January 1, 1998, as specified in an addendum
to the Adoption Agreement), 132(f)(4), and, in the case of Employer
contributions made pursuant to a salary reduction agreement, Code Section
403(b).

      In determining who is a Highly Compensated Employee, Employees who
are non-resident aliens and who received no earned income (within the
meaning of Code Section 911(d)) from the Employer constituting United
States source income within the meaning of Code Section 861(a)(3) shall not
be treated as Employees. Additionally, all Affiliated Employers shall be
taken into account as a single employer and Leased Employees within the
meaning of Code Sections 414(n)(2) and 414(o)(2) shall be considered
Employees unless such Leased Employees are covered by a plan described in
Code Section 414(n)(5) and are not covered in any qualified plan maintained
by the Employer. The exclusion of Leased Employees for this purpose shall
be applied on a uniform and consistent basis for all of the Employer's
retirement plans.

      1.32  "Highly Compensated Participant" means any Highly Compensated
Employee who is eligible to participate in the component of the Plan being
tested.

      1.33  "Hour of Service" means (1) each hour for which an Employee is
directly or indirectly compensated or entitled to compensation by the
Employer for the performance of duties during the applicable computation
period (these hours will be credited to the Employee for the computation
period in which the duties are performed); (2) each hour for which an
Employee is directly or indirectly compensated or entitled to compensation
by the Employer (irrespective of whether the employment relationship has
terminated) for reasons other than performance of duties (such as vacation,
holidays, sickness, incapacity (including disability), jury duty, lay-off,
military duty or leave of absence) during the applicable computation period
(these hours will be calculated and credited pursuant to Department of
Labor regulation 2530.200b-2 which is incorporated herein by reference);
(3) each hour for which back pay is awarded or agreed to by the Employer
without regard to mitigation of damages (these hours will be credited to
the Employee for the computation period or periods to which the award or
agreement pertains rather than the computation period in which the award,
agreement or payment is made). The same Hours of Service shall not be
credited both under (1) or (2), as the case may be, and under (3).

                                     8

<PAGE>

      Notwithstanding (2) above, (i) no more than 501 Hours of Service are
required to be credited to an Employee on account of any single continuous
period during which the Employee performs no duties (whether or not such
period occurs in a single computation period); (ii) an hour for which an
Employee is directly or indirectly paid, or entitled to payment, on account
of a period during which no duties are performed is not required to be
credited to the Employee if such payment is made or due under a plan
maintained solely for the purpose of complying with applicable workers'
compensation, or unemployment compensation or disability insurance laws;
and (iii) Hours of Service are not required to be credited for a payment
which solely reimburses an Employee for medical or medically related
expenses incurred by the Employee. Furthermore, for purposes of (2) above,
a payment shall be deemed to be made by or due from the Employer regardless
of whether such payment is made by or due from the Employer directly, or
indirectly through, among others, a trust fund, or insurer, to which the
Employer contributes or pays premiums and regardless of whether
contributions made or due to the trust fund, insurer, or other entity are
for the benefit of particular Employees or are on behalf of a group of
Employees in the aggregate.

      Hours of Service will be credited for employment with all Affiliated
Employers and for any individual considered to be a Leased Employee
pursuant to Code Section 414(n) or 414(o) and the Regulations thereunder.
Furthermore, the provisions of Department of Labor regulations
2530.200b-2(b) and (c) are incorporated herein by reference.

      Hours of Service will be determined on the basis of the method
elected in the Adoption Agreement.

      1.34  "Insurer" means any legal reserve insurance company which has
issued or shall issue one or more Contracts or Policies under the Plan.

      1.35  "Investment Manager" means a Fiduciary as described in Act
Section 3(38).

      1.36  "Joint and Survivor Annuity" means an annuity for the life of a
Participant with a survivor annuity for the life of the Participant's
spouse which is not less than fifty percent (50%), nor more than one-
hundred percent (100%) of the amount of the annuity payable during the
joint lives of the Participant and the Participant's spouse which can be
purchased with the Participant's Vested interest in the Plan reduced by any
outstanding loan balances pursuant to Section 7.3.

      1.37  "Key Employee" means an Employee as defined in Code Section
416(i) and the Regulations thereunder. Generally, any Employee or former
Employee (as well as each of such Employee's or former Employee's
Beneficiaries) is considered a Key Employee if the individual, at any time
during the Plan Year that contains the "Determination Date" (as defined in
Section 9.2(c)) or any of the preceding four (4) Plan Years, has been
included in one of the following categories:

            (a)   an officer of the Employer (as that term is defined
      within the meaning of the Regulations under Code Section 416) having
      annual 415 Compensation greater than fifty percent (50%) of the
      amount in effect under Code Section 415(b)(1)(A) for any such Plan
      Year;

            (b)   one of the ten Employees having annual 415 Compensation
      from the Employer for a Plan Year greater than the dollar limitation
      in effect under Code Section 415(c)(1)(A) for the calendar year in
      which such Plan Year ends and owning (or considered as owning within
      the meaning of Code Section 318) both more than one-half percent
      (1/2%) interest and the largest interests in the Employer;

            (c)   a "five percent (5%) owner" of the Employer. "Five
      percent (5%) owner" means any person who owns (or is considered as
      owning within the meaning of Code Section 318) more than five percent
      (5%) of the value of the outstanding stock of the Employer or stock
      possessing more than five percent (5%) of the total combined voting

                                     9

<PAGE>

      power of all stock of the Employer or, in the case of an
      unincorporated business, any person who owns more than five percent
      (5%) of the capital or profits interest in the Employer; and

            (d)   a "one percent (1%) owner" of the Employer having annual
      415 Compensation from the Employer of more than $150,000. "One
      percent (1%) owner" means any person who owns (or is considered as
      owning within the meaning of Code Section 318) more than one percent
      (1%) of the value of the outstanding stock of the Employer or stock
      possessing more than one percent (1%) of the total combined voting
      power of all stock of the Employer or, in the case of an
      unincorporated business, any person who owns more than one percent
      (1%) of the capital or profits interest in the Employer.

      In determining percentage ownership hereunder, employers that would
otherwise be aggregated under Code Sections 414(b), (c), (m) and (o) shall
be treated as separate employers. In determining whether an individual has
415 Compensation of more than $150,000, 415 Compensation from each employer
required to be aggregated under Code Sections 414(b), (c), (m) and (o)
shall be taken into account. Furthermore, for purposes of this Section, for
Plan Years beginning prior to January 1, 1998, the determination of 415
Compensation shall be made by including amounts that would otherwise be
excluded from a Participant's gross income by reason of the application of
Code Sections 125, 402(e)(3), 402(h)(1)(B) and, for Plan Years beginning on
or after January 1, 2001 (or as of a date, no earlier than January 1, 1998,
as specified in an addendum to the Adoption Agreement), 132(f)(4), and, in
the case of Employer contributions made pursuant to a salary reduction
agreement, Code Section 403(b).

      1.38  "Late Retirement Date" means the date of, or the first day of
the month or the Anniversary Date coinciding with or next following,
whichever corresponds to the election in the Adoption Agreement for the
Normal Retirement Date, a Participant's actual retirement after having
reached the Normal Retirement Date.

      1.39  "Leased Employee" means, effective with respect to Plan Years
beginning on or after January 1, 1997, any person (other than an Employee
of the recipient Employer) who, pursuant to an agreement between the
recipient Employer and any other person or entity ("leasing organization"),
has performed services for the recipient (or for the recipient and related
persons determined in accordance with Code Section 414(n)(6)) on a
substantially full time basis for a period of at least one year, and such
services are performed under primary direction or control by the recipient
Employer. Contributions or benefits provided a Leased Employee by the
leasing organization which are attributable to services performed for the
recipient Employer shall be treated as provided by the recipient Employer.
Furthermore, Compensation for a Leased Employee shall only include
Compensation from the leasing organization that is attributable to services
performed for the recipient Employer.

      A Leased Employee shall not be considered an employee of the
recipient Employer if: (a) such employee is covered by a money purchase
pension plan providing: (1) a nonintegrated employer contribution rate of
at least ten percent (10%) of compensation, as defined in Code
Section 415(c)(3), but for Plan Years beginning prior to January 1, 1998,
including amounts contributed pursuant to a salary reduction agreement
which are excludable from the employee's gross income under Code
Sections 125, 402(e)(3), 402(h)(1)(B), 403(b), or for Plan Years beginning
on or after January 1, 2001 (or as of a date, no earlier than January 1,
1998, as specified in an addendum to the Adoption Agreement), 132(f)(4),
(2) immediate participation, and (3) full and immediate vesting; and (b)
leased employees do not constitute more than twenty percent (20%) of the
recipient Employer's nonhighly compensated workforce.

                                    10

<PAGE>

      1.40  "Limitation Year" means the Plan Year. All qualified plans
maintained by the Employer must use the same Limitation Year. Furthermore,
unless there is a change to a new Limitation Year, the Limitation Year will
be a twelve (12) consecutive month period. In the case of an initial
Limitation Year, the Limitation Year will be the twelve (12) consecutive
month period ending on the last day of the Plan Year. If the Limitation
Year is amended to a different twelve (12) consecutive month period, the
new "Limitation Year" must begin on a date within the "Limitation Year" in
which the amendment is made.

      1.41  "Net Profit" means, with respect to any Fiscal Year, the
Employer's net income or profit for such Fiscal Year determined upon the
basis of the Employer's books of account in accordance with generally
accepted accounting principles, without any reduction for taxes based upon
income, or for contributions made by the Employer to this Plan and any
other qualified plan.

      1.42  "Non-Elective Contribution" means the Employer's contributions
to the Plan other than Elective Deferrals, any Qualified Non-Elective
Contributions and any Qualified Matching Contributions. Employer matching
contributions which are not Qualified Matching Contributions shall be
considered a Non-Elective Contribution for purposes of the Plan.

      1.43  "Non-Highly Compensated Participant" means any Participant who
is not a Highly Compensated Employee. However, if pursuant to Sections 12.4
or 12.6 the prior year testing method is used to calculate the ADP or the
ACP, a Non-Highly Compensated Participant shall be determined using the
definition of Highly Compensated Employee in effect for the preceding Plan
Year.

      1.44  "Non-Key Employee" means any Employee or former Employee (and
such Employee's or former Employee's Beneficiaries) who is not, and has
never been, a Key Employee.

      1.45  "Normal Retirement Age" means the age elected in the Adoption
Agreement at which time a Participant's Account shall be nonforfeitable (if
the Participant is employed by the Employer on or after that date).

      1.46  "Normal Retirement Date" means the date that the Participant
attains his or her Normal Retirement Age.

      1.47  "1-Year Break in Service" means, if the Hour of Service Method
is elected in the Adoption Agreement, the applicable computation period
during which an Employee or former Employee has not completed more than 500
Hours of Service. Further, solely for the purpose of determining whether an
Employee has incurred a 1-Year Break in Service, Hours of Service shall be
recognized for "authorized leaves of absence" and "maternity and paternity
leaves of absence." For this purpose, Hours of Service shall be credited
for the computation period in which the absence from work begins, only if
credit therefore is necessary to prevent the Employee from incurring a
1-Year Break in Service, or, in any other case, in the immediately
following computation period. The Hours of Service credited for a
"maternity or paternity leave of absence" shall be those which would
normally have been credited but for such absence, or, in any case in which
the Administrator is unable to determine such hours normally credited,
eight (8) Hours of Service per day. The total Hours of Service required to
be credited for a "maternity or paternity leave of absence" shall not
exceed the number of Hours of Service needed to prevent the Employee from
incurring a 1-Year Break in Service.

      "Authorized leave of absence" means an unpaid, temporary cessation
from active employment with the Employer pursuant to an established
nondiscriminatory policy, whether occasioned by illness, military service,
or any other reason.

                                    11

<PAGE>

      A "maternity or paternity leave of absence" means an absence from
work for any period by reason of the Employee's pregnancy, birth of the
Employee's child, placement of a child with the Employee in connection with
the adoption of such child, or any absence for the purpose of caring for
such child for a period immediately following such birth or placement.

      If the Elapsed Time Method is elected in the Adoption Agreement, a
"1-Year Break in Service" means a twelve (12) consecutive month period
beginning on the severance from service date or any anniversary thereof and
ending on the next succeeding anniversary of such date; provided, however,
that the Employee or former Employee does not perform an Hour of Service
for the Employer during such twelve (12) consecutive month period.

      1.48  "Owner-Employee" means a sole proprietor who owns the entire
interest in the Employer or a partner (or member in the case of a limited
liability company treated as a partnership or sole proprietorship for
federal income tax purposes) who owns more than ten percent (10%) of either
the capital interest or the profits interest in the Employer and who
receives income for personal services from the Employer.

      1.49  "Participant" means any Eligible Employee who has satisfied the
requirements of Section 3.2 and has not for any reason become ineligible to
participate further in the Plan.

      1.50  "Participant Directed Account" means that portion of a
Participant's interest in the Plan with respect to which the Participant
has directed the investment in accordance with the Participant Direction
Procedures.

      1.51  "Participant Direction Procedures" means such instructions,
guidelines or policies, the terms of which are incorporated herein, as
shall be established pursuant to Section 4.10 and observed by the
Administrator and applied and provided to Participants who have Participant
Directed Accounts.

      1.52  "Participant's Account" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's total interest under the Plan resulting from (a) the
Employer's contributions in the case of a Profit Sharing Plan or Money
Purchase Plan, and (b) the Employer's Non-Elective Contributions in the
case of a 401(k) Profit Sharing Plan. Separate accountings shall be
maintained with respect to that portion of a Participant's Account
attributable to Employer matching contributions and to Employer
discretionary contributions made pursuant to Section 12.1(a)(3).

      1.53  "Participant's Combined Account" means the total aggregate
amount of a Participant's interest under the Plan resulting from Employer
contributions (including Elective Deferrals).

      1.54  "Participant's Elective Deferral Account" means the account
established and maintained by the Administrator for each Participant with
respect to such Participant's total interest in the Plan resulting from
Elective Deferrals. Amounts in the Participant's Elective Deferral Account
are nonforfeitable when made and are subject to the distribution
restrictions of Section 12.2(c).

      1.55  "Participant's Rollover Account" means the account established
and maintained by the Administrator for each Participant with respect to
such Participant's interest in the Plan resulting from amounts transferred
from another qualified plan or "conduit" Individual Retirement Account in
accordance with Section 4.6.

      1.56  "Participant's Transfer Account" means any account or accounts
separately established and maintained by the Administrator for each
Participant with respect to the total interest in the Plan resulting from
amounts transferred to this Plan from a direct plan-to-plan transfer in
accordance with Section 4.7.

                                    12

<PAGE>

      1.57  "Period of Service" means the aggregate of all periods
commencing with an Employee's first day of employment or reemployment with
the Employer or an Affiliated Employer and ending on the first day of a
Period of Severance. The first day of employment or reemployment is the
first day the Employee performs an Hour of Service. An Employee will also
receive credit for any Period of Severance of less than twelve (12)
consecutive months. Fractional periods of a year will be expressed in terms
of days.

      Periods of Service with any Affiliated Employer shall be recognized.
Furthermore, Periods of Service with any predecessor employer that
maintained this Plan shall be recognized. Periods of Service with any other
predecessor employer shall be recognized as elected in the Adoption
Agreement.

      In determining Periods of Service for purposes of vesting under the
Plan, Periods of Service will be excluded as elected in the Adoption
Agreement and as specified in Section 3.5.

      In the event the method of crediting service is amended from the Hour
of Service Method to the Elapsed Time Method, an Employee will receive
credit for a Period of Service consisting of:

            (a)   A number of years equal to the number of Years of Service
      credited to the Employee before the computation period during which
      the amendment occurs; and

            (b)   The greater of (1) the Periods of Service that would be
      credited to the Employee under the Elapsed Time Method for service
      during the entire computation period in which the transfer occurs or
      (2) the service taken into account under the Hour of Service Method
      as of the date of the amendment.

      In addition, the Employee will receive credit for service subsequent
to the amendment commencing on the day after the last day of the
computation period in which the transfer occurs.

      1.58  "Period of Severance" means a continuous period of time during
which an Employee is not employed by the Employer. Such period begins on
the date the Employee retires, quits or is discharged, or if earlier, the
twelve (12) month anniversary of the date on which the Employee was
otherwise first absent from service.

      In the case of an individual who is absent from work for "maternity
or paternity" reasons, the twelve (12) consecutive month period beginning
on the first anniversary of the first day of such absence shall not
constitute a one year Period of Severance. For purposes of this paragraph,
an absence from work for "maternity or paternity" reasons means an absence
(a) by reason of the pregnancy of the individual, (b) by reason of the
birth of a child of the individual, (c) by reason of the placement of a
child with the individual in connection with the adoption of such child by
such individual, or (d) for purposes of caring for such child for a period
beginning immediately following such birth or placement.

      1.59  "Plan" means this instrument (hereinafter referred to as
Automatic Data Processing Defined Contribution Plan Basic Plan Document
#02) and the Adoption Agreement as adopted by the Employer, including all
amendments thereto and any addendum which is specifically permitted
pursuant to the terms of the Plan.

      1.60  "Plan Year" means the Plan's accounting year as specified in
the Adoption Agreement. Unless there is a Short Plan Year, the Plan Year
will be a twelve-consecutive month period.

                                    13

<PAGE>

      1.61  "Pre-Retirement Survivor Annuity" means an immediate annuity
for the life of a Participant's spouse, the payments under which must be
equal to the benefit which can be provided with the percentage, as
specified in the Adoption Agreement, of the Participant's Vested interest
in the Plan as of the date of death. If no election is made in the Adoption
Agreement, the percentage shall be equal to fifty percent (50%).
Furthermore, if less than one hundred percent (100%) of the Participant's
Vested interest in the Plan is used to provide the Pre-Retirement Survivor
Annuity, a proportionate share of each of the Participant's accounts shall
be used to provide the Pre-Retirement Survivor Annuity.

      1.62  "Qualified Matching Contribution" means any Employer matching
contributions that are made pursuant to Sections 12.5 and 12.7.

      1.63  "Qualified Matching Contribution Account" means the account
established hereunder to which Qualified Matching Contributions are
allocated. Amounts in the Qualified Matching Contribution Account are
nonforfeitable when made and are subject to the distribution restrictions
of Section 12.2(c).

      1.64  "Qualified Non-Elective Contribution" means the Employer's
contributions to the Plan that are made pursuant to Sections 12.5 and 12.7.

      1.65  "Qualified Non-Elective Contribution Account" means the account
established hereunder to which Qualified Non-Elective Contributions are
allocated. Amounts in the Qualified Non-Elective Contribution Account are
nonforfeitable when made and are subject to the distribution restrictions
of Section 12.2(c).

      1.66  "Qualified Voluntary Employee Contribution Account" means the
account established hereunder to which a Participant's tax deductible
qualified voluntary employee contributions made pursuant to Section 4.9 are
allocated.

      1.67  "Regulation" means the Income Tax Regulations as promulgated by
the Secretary of the Treasury or a delegate of the Secretary of the
Treasury, and as amended from time to time.

      1.68  "Retired Participant" means a person who has been a
Participant, but who has become entitled to retirement benefits under the
Plan.

      1.69  "Retirement Date" means the date as of which a Participant
retires for reasons other than Total and Permanent Disability, regardless
of whether such retirement occurs on a Participant's Normal Retirement
Date, Early Retirement Date or Late Retirement Date (see Section 6.1).

      1.70  "Self-Employed Individual" means an individual who has Earned
Income for the taxable year from the trade or business for which the Plan
is established, and, also, an individual who would have had Earned Income
but for the fact that the trade or business had no net profits for the
taxable year. A Self-Employed Individual shall be treated as an Employee.

      1.71  "Shareholder-Employee" means a Participant who owns (or is
deemed to own pursuant to Code Section 318(a)(1)) more than five percent
(5%) of the Employer's outstanding capital stock during any year in which
the Employer elected to be taxed as a Small Business Corporation (S
Corporation) under the applicable Code sections relating to Small Business
Corporations.

                                    14

<PAGE>

      1.72  "Short Plan Year" means, if specified in the Adoption
Agreement, a Plan Year of less than a twelve (12) month period. If there is
a Short Plan Year, the following rules shall apply in the administration of
this Plan. In determining whether an Employee has completed a Year of
Service (or Period of Service if the Elapsed Time Method is used) for
benefit accrual purposes in the Short Plan Year, the number of the Hours of
Service (or months of service if the Elapsed Time Method is used) required
shall be proportionately reduced based on the number of days (or months) in
the Short Plan Year. The determination of whether an Employee has completed
a Year of Service (or Period of Service) for vesting and eligibility
purposes shall be made in accordance with Department of Labor regulation
2530.203-2(c). In addition, if this Plan is integrated with Social
Security, then the integration level shall be proportionately reduced based
on the number of months in the Short Plan Year.

      1.73  "Super Top Heavy Plan" means a plan which would be a Top Heavy
Plan if sixty percent (60%) is replaced with ninety percent (90%) in
Section 9.2(a). However, effective as of the first Plan Year beginning
after December 31, 1999, no Plan shall be considered a Super Top Heavy
Plan.

      1.74  "Taxable Wage Base" means, with respect to any Plan Year, the
contribution and benefit base under Section 230 of the Social Security Act
at the beginning of such Plan Year.

      1.75  "Terminated Participant" means a person who has been a
Participant, but whose employment has been terminated other than by death,
Total and Permanent Disability or retirement.

      1.76  "Top Heavy Plan" means a plan described in Section 9.2(a).

      1.77  "Top Heavy Plan Year" means a Plan Year commencing after
December 31, 1983, during which the Plan is a Top Heavy Plan.

      1.78  "Top-Paid Group" shall be determined pursuant to Code Section
414(q) and the Regulations thereunder and generally means the top twenty
percent (20%) of Employees who performed services for the Employer during
the applicable year, ranked according to the amount of 415 Compensation
received from the Employer during such year. All Affiliated Employers shall
be taken into account as a single employer, and Leased Employees shall be
treated as Employees if required pursuant to Code Section 414(n) or (o).
Employees who are non-resident aliens who received no earned income (within
the meaning of Code Section 911(d)(2)) from the Employer constituting
United States source income within the meaning of Code Section 861(a)(3)
shall not be treated as Employees. Furthermore, for the purpose of
determining the number of active Employees in any year, the following
additional Employees may also be excluded, however, such Employees shall
still be considered for the purpose of identifying the particular Employees
in the Top-Paid Group:

            (a)   Employees with less than six (6) months of service;

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

            (c)   Employees who normally work less than six (6) months
      during a year; and

            (d)   Employees who have not yet attained age twenty-one (21).

      In addition, if ninety percent (90%) or more of the Employees of the
Employer are covered under agreements the Secretary of Labor finds to be
collective bargaining agreements between Employee representatives and the
Employer, and the Plan covers only Employees who are not covered under such
agreements, then Employees covered by such agreements shall be excluded
from both the total number of active Employees as well as from the
identification of particular Employees in the Top- Paid Group.

                                    15

<PAGE>

      The foregoing exclusions set forth in this Section shall be applied
on a uniform and consistent basis for all purposes for which the Code
Section 414(q) definition is applicable. Furthermore, in applying such
exclusions, the Employer may substitute any lesser service, hours or age.

      1.79  "Total and Permanent Disability" means the inability to engage
in any substantial gainful activity by reason of any medically determinable
physical or mental impairment that can be expected to result in death or
which has lasted or can be expected to last for a continuous period of not
less than twelve (12) months. The disability of a Participant shall be
determined by a licensed physician chosen by the Administrator. However, if
the condition constitutes total disability under the federal Social
Security Acts, the Administrator may rely upon such determination that the
Participant is Totally and Permanently Disabled for the purposes of this
Plan. The determination shall be applied uniformly to all Participants.

      1.80  "Trustee" means the person or entity named in the Adoption
Agreement, or any successors thereto.

      If the sponsor of this prototype is a bank, savings and loan, trust
company, credit union or similar institution, a person or entity other than
the prototype sponsor (or its affiliates or subsidiaries) may not serve as
Trustee without the written consent of the sponsor.

      1.81  "Trust Fund" means the assets of the Plan and Trust as the same
shall exist from time to time.

      1.82  "Valuation Date" means the Anniversary Date, each day that the
New York Stock Exchange is open for business and may include any other date
or dates deemed necessary or appropriate by the Administrator for the
valuation of Participants' Accounts during the Plan Year, which may include
any day that the Trustee, any transfer agent appointed by the Trustee or
the Employer, or any stock exchange used by such agent, are open for
business.

      1.83  "Vested" means the nonforfeitable portion of any account
maintained on behalf of a Participant.

      1.84  "Voluntary Contribution Account" means the account established
and maintained by the Administrator for each Participant with respect to
such Participant's total interest in the Plan resulting from the
Participant's after-tax voluntary Employee contributions made pursuant to
Section 4.8.

      Amounts recharacterized as after-tax voluntary Employee contributions
pursuant to Section 12.5 shall remain subject to the limitations of Section
12.2. Therefore, a separate accounting shall be maintained with respect to
that portion of the Voluntary Contribution Account attributable to after-
tax voluntary Employee contributions made pursuant to Section 4.8.

      1.85  "Year of Service" means the computation period of twelve (12)
consecutive months, herein set forth, and during which an Employee has
completed at least 1,000 Hours of Service (unless a lower number of Hours
of Service is specified in the Adoption Agreement).

      For purposes of eligibility for participation, the initial
computation period shall begin with the date on which the Employee first
performs an Hour of Service (employment commencement date). The initial
computation period beginning after a 1-Year Break in Service shall be
measured from the date on which an Employee again performs an Hour of
Service. Unless otherwise elected in the Adoption Agreement, the succeeding
computation periods shall begin on the anniversary of the Employee's
employment commencement date. However, unless otherwise elected in the
Adoption Agreement, if one (1) Year of Service or less is required as a
condition of eligibility, then the computation period after the initial
computation period shall shift to the current Plan Year which includes the

                                    16

<PAGE>

anniversary of the date on which the Employee first performed an Hour of
Service, and subsequent computation periods shall be the Plan Year. If
there is a shift to the Plan Year, an Employee who is credited with the
number of Hours of Service to be credited with a Year of Service in both
the initial eligibility computation period and the first Plan Year which
commences prior to the first anniversary of the Employee's initial
eligibility computation period will be credited with two (2) Years of
Service for purposes of eligibility to participate.

      If two (2) Years of Service are required as a condition of
eligibility, a Participant will only have completed two (2) Years of
Service for eligibility purposes upon completing two (2) consecutive Years
of Service without an intervening 1-Year Break-in-Service.

      For vesting purposes, and all other purposes not specifically
addressed in this Section, the computation period  shall be the period
elected in the Adoption Agreement. If no election is made in the Adoption
Agreement, the computation period shall be the Plan Year.

      In determining Years of Service for purposes of vesting under the
Plan, Years of Service will be excluded as elected in the Adoption
Agreement and as specified in Section 3.5.

      Years of Service and 1-Year Breaks in Service for eligibility
purposes will be measured on the same eligibility computation period. Years
of Service and 1-Year Breaks in Service for vesting purposes will be
measured on the same vesting computation period.

      Years of Service with any Affiliated Employer shall be recognized.
Furthermore, Years of Service with any predecessor employer that maintained
this Plan shall be recognized. Years of Service with any other predecessor
employer shall be recognized as elected in the Adoption Agreement.

      In the event the method of crediting service is amended from the
Elapsed Time Method to the Hour of Service Method, an Employee will receive
credit for Years of Service equal to:

            (a)   The number of Years of Service equal to the number of 1
      year Periods of Service credited to the Employee as of the date of
      the amendment; and

            (b)   In the computation period which includes the date of the
      amendment, a number of Hours of Service (using the Hours of Service
      equivalency method elected in the Adoption Agreement) to any
      fractional part of a year credited to the Employee under this Section
      as of the date of the amendment.

                                    17

<PAGE>

                                ARTICLE II
                              ADMINISTRATION

2.1   POWERS AND RESPONSIBILITIES OF THE EMPLOYER

            (a)   In addition to the general powers and responsibilities
      otherwise provided for in this Plan, the Employer shall be empowered
      to appoint and remove the Trustee and the Administrator from time to
      time as it deems necessary for the proper administration of the Plan
      to ensure that the Plan is being operated for the exclusive benefit
      of the Participants and their Beneficiaries in accordance with the
      terms of the Plan, the Code, and the Act. The Employer may appoint
      counsel, specialists, advisers, agents (including any nonfiduciary
      agent) and other persons as the Employer deems necessary or desirable
      in connection with the exercise of its fiduciary duties under this
      Plan. The Employer may compensate such agents or advisers from the
      assets of the Plan as fiduciary expenses (but not including any
      business (settlor) expenses of the Employer), to the extent not paid
      by the Employer.

            (b)   The Employer shall establish a "funding policy and
      method," i.e., it shall determine whether the Plan has a short run
      need for liquidity (e.g., to pay benefits) or whether liquidity is a
      long run goal and investment growth (and stability of same) is a more
      current need, or shall appoint a qualified person to do so. If the
      Trustee has discretionary authority, the Employer or its delegate
      shall communicate such needs and goals to the Trustee, who shall
      coordinate such Plan needs with its investment policy. The
      communication of such a "funding policy and method" shall not,
      however, constitute a directive to the Trustee as to the investment
      of the Trust Funds. Such "funding policy and method" shall be
      consistent with the objectives of this Plan and with the requirements
      of Title I of the Act.

            (c)   The Employer may appoint, at its option, an Investment
      Manager, investment adviser, or other agent to provide direction to
      the Trustee with respect to any or all of the Plan assets. Such
      appointment shall be given by the Employer in writing in a form
      acceptable to the Trustee and shall specifically identify the Plan
      assets with respect to which the Investment Manager or other agent
      shall have the authority to direct the investment.

            (d)   The Employer shall periodically review the performance of
      any Fiduciary or other person to whom duties have been delegated or
      allocated by it under the provisions of this Plan or pursuant to
      procedures established hereunder. This requirement may be satisfied
      by formal periodic review by the Employer or by a qualified person
      specifically designated by the Employer, through day-to-day conduct
      and evaluation, or through other appropriate ways.

2.2   DESIGNATION OF ADMINISTRATIVE AUTHORITY

            The Employer may appoint one or more Administrators. If the
Employer does not appoint an Administrator, the Employer will be the
Administrator. Any person, including, but not limited to, the Employees of
the Employer, shall be eligible to serve as an Administrator. Any person so
appointed shall signify acceptance by filing written acceptance with the
Employer. An Administrator may resign by delivering a written resignation
to the Employer or be removed by the Employer by delivery of written notice
of removal, to take effect at a date specified therein, or upon delivery to
the Administrator if no date is specified. Upon the resignation or removal
of an Administrator, the Employer may designate in writing a successor to
this position.

                                    18

<PAGE>

2.3   ALLOCATION AND DELEGATION OF RESPONSIBILITIES

            If more than one person is appointed as Administrator, the
responsibilities of each Administrator may be specified by the Employer and
accepted in writing by each Administrator. In the event that no such
delegation is made by the Employer, the Administrators may allocate the
responsibilities among themselves, in which event the Administrators shall
notify the Employer and the Trustee in writing of such action and specify
the responsibilities of each Administrator. The Trustee thereafter shall
accept and rely upon any documents executed by the appropriate
Administrator until such time as the Employer or the Administrators file
with the Trustee a written revocation of such designation.

2.4   POWERS AND DUTIES OF THE ADMINISTRATOR

      The primary responsibility of the Administrator is to administer the
Plan for the exclusive benefit of the Participants and their Beneficiaries,
subject to the specific terms of the Plan. The Administrator shall
administer the Plan in accordance with its terms and shall have the power
and discretion to construe the terms of the Plan and determine all
questions arising in connection with the administration, interpretation,
and application of the Plan. Benefits under this Plan will be paid only if
the Administrator decides in its discretion that the applicant is entitled
to them. Any such determination by the Administrator shall be conclusive
and binding upon all persons. The Administrator may establish procedures,
correct any defect, supply any information, or reconcile any inconsistency
in such manner and to such extent as shall be deemed necessary or advisable
to carry out the purpose of the Plan; provided, however, that any
procedure, discretionary act, interpretation or construction shall be done
in a nondiscriminatory manner based upon uniform principles consistently
applied and shall be consistent with the intent that the Plan continue to
be deemed a qualified plan under the terms of Code Section 401(a), and
shall comply with the terms of the Act and all regulations issued pursuant
thereto. The Administrator shall have all powers necessary or appropriate
to accomplish its duties under this Plan.

      The Administrator shall be charged with the duties of the general
administration of the Plan and the powers necessary to carry out such
duties as set forth under the terms of the Plan, including, but not limited
to, the following:

            (a)   the discretion to determine all questions relating to the
      eligibility of an Employee to participate or remain a Participant
      hereunder and to receive benefits under the Plan;

            (b)   the authority to review and settle all claims against the
      Plan, including claims where the settlement amount cannot be
      calculated or is not calculated in accordance with the Plan's benefit
      formula. This authority specifically permits the Administrator to
      settle, in compromise fashion, disputed claims for benefits and any
      other disputed claims made against the Plan;

            (c)   to compute, certify, and direct the Trustee with respect
      to the amount and the kind of benefits to which any Participant shall
      be entitled hereunder;

            (d)   to authorize and direct the Trustee with respect to all
      discretionary or otherwise directed disbursements from the Trust
      Fund;

            (e)   to maintain all necessary records for the administration
      of the Plan;

            (f)   to interpret the provisions of the Plan and to make and
      publish such rules for regulation of the Plan that are consistent
      with the terms hereof;

                                    19

<PAGE>

            (g)   to determine the size and type of any Contract to be
      purchased from any Insurer, and to designate the Insurer from which
      such Contract shall be purchased;

            (h)   to compute and certify to the Employer and to the Trustee
      from time to time the sums of money necessary or desirable to be
      contributed to the Plan;

            (i)   to consult with the Employer and the Trustee regarding
      the short and long-term liquidity needs of the Plan in order that the
      Trustee can exercise any investment discretion (if the Trustee has
      such discretion), in a manner designed to accomplish specific
      objectives;

            (j)   to prepare and implement a procedure for notifying
      Participants and Beneficiaries of their rights to elect Joint and
      Survivor Annuities and Pre-Retirement Survivor Annuities if required
      by the Plan, Code and Regulations thereunder;

            (k)   to assist Participants regarding their rights, benefits,
      or elections available under the Plan;

            (l)   to act as the named Fiduciary responsible for
      communicating with Participants as needed to maintain Plan compliance
      with Act Section 404(c) (if the Employer intends to comply with Act
      Section 404(c)) including, but not limited to, the receipt and
      transmission of Participants' directions as to the investment of
      their accounts under the Plan and the formation of policies, rules,
      and procedures pursuant to which Participants may give investment
      instructions with respect to the investment of their accounts; and

            (m)   to determine the validity of, and take appropriate action
      with respect to, any qualified domestic relations order received by
      it.

2.5   RECORDS AND REPORTS

      The Administrator shall keep a record of all actions taken and shall
keep all other books of account, records, and other data that may be
necessary for proper administration of the Plan and shall be responsible
for supplying all information and reports to the Internal Revenue Service,
Department of Labor, Participants, Beneficiaries and others as required by
law.

2.6   APPOINTMENT OF ADVISERS

      The Administrator may appoint counsel, specialists, advisers, agents
(including nonfiduciary agents) and other persons as the Administrator
deems necessary or desirable in connection with the administration of this
Plan, including but not limited to agents and advisers to assist with the
administration and management of the Plan, and thereby to provide, among
such other duties as the Administrator may appoint, assistance with
maintaining Plan records and the providing of investment information to the
Plan's investment fiduciaries and, if applicable, to Plan Participants.

2.7   INFORMATION FROM EMPLOYER

      The Employer shall supply full and timely information to the
Administrator on all pertinent facts as the Administrator may require in
order to perform its functions hereunder and the Administrator shall advise
the Trustee of such of the foregoing facts as may be pertinent to the
Trustee's duties under the Plan. The Administrator may rely upon such
information as is supplied by the Employer and shall have no duty or
responsibility to verify such information.

                                    20

<PAGE>

2.8   PAYMENT OF EXPENSES

      All expenses of administration may be paid out of the Trust Fund
unless paid by the Employer. Such expenses shall include any expenses
incident to the functioning of the Administrator, or any person or persons
retained or appointed by any Named Fiduciary incident to the exercise of
their duties under the Plan, including, but not limited to, fees of
accountants, counsel, Investment Managers, agents (including nonfiduciary
agents) appointed for the purpose of assisting the Administrator or Trustee
in carrying out the instructions of Participants as to the directed
investment of their accounts (if permitted) and other specialists and their
agents, the costs of any bonds required pursuant to Act Section 412, and
other costs of administering the Plan. Until paid, the expenses shall
constitute a liability of the Trust Fund. Any expenses of administration
paid out of the Trust Fund shall be paid out of such Plan accounts as may
be determined by the Administrator.

2.9   MAJORITY ACTIONS

      Except where there has been an allocation and delegation of
administrative authority pursuant to Section 2.3, if there is more than one
Administrator, then they shall act by a majority of their number, but may
authorize one or more of them to sign all papers on their behalf.

2.10  CLAIMS PROCEDURE

      Claims for benefits under the Plan may be filed in writing with the
Administrator. Written notice of the disposition of a claim shall be
furnished to the claimant within ninety (90) days after the application is
filed, or such period as is required by applicable law or Department of
Labor regulation. In the event the claim is denied, the reasons for the
denial shall be specifically set forth in the notice in language calculated
to be understood by the claimant, pertinent provisions of the Plan shall be
cited, and, where appropriate, an explanation as to how the claimant can
perfect the claim will be provided. In addition, the claimant shall be
furnished with an explanation of the Plan's claims review procedure.

2.11  CLAIMS REVIEW PROCEDURE

      Any Employee, former Employee, or Beneficiary of either, who has been
denied a benefit by a decision of the Administrator pursuant to Section
2.10 shall be entitled to request the Administrator to give further
consideration to the claim by filing with the Administrator a written
request for a hearing. Such request, together with a written statement of
the reasons why the claimant believes such claim should be allowed, shall
be filed with the Administrator no later than sixty (60) days after receipt
of the written notification provided for in Section 2.10. The Administrator
shall then conduct a hearing within the next sixty (60) days, at which the
claimant may be represented by an attorney or any other representative of
such claimant's choosing and expense and at which the claimant shall have
an opportunity to submit written and oral evidence and arguments in support
of the claim. At the hearing (or prior thereto upon five (5) business days
written notice to the Administrator) the claimant or the claimant's
representative shall have an opportunity to review all documents in the
possession of the Administrator which are pertinent to the claim at issue
and its disallowance. Either the claimant or the Administrator may cause a
court reporter to attend the hearing and record the proceedings. In such
event, a complete written transcript of the proceedings shall be furnished
to both parties by the court reporter. The full expense of any such court
reporter and such transcripts shall be borne by the party causing the court
reporter to attend the hearing. A final decision as to the allowance of the
claim shall be made by the Administrator within sixty (60) days of receipt
of the appeal (unless there has been an extension of sixty (60) days due to

                                    21

<PAGE>

special circumstances, provided the delay and the special circumstances
occasioning it are communicated to the claimant within the sixty (60) day
period). Such communication shall be written in a manner calculated to be
understood by the claimant and shall include specific reasons for the
decision and specific references to the pertinent Plan provisions on which
the decision is based. Notwithstanding the preceding, to the extent any of
the time periods specified in this Section are amended by law or Department
of Labor regulation, then the time frames specified herein shall
automatically be changed in accordance with such law or regulation.

      If the Administrator, pursuant to the claims review procedure, makes
a final written determination denying a Participant's or Beneficiary's
benefit claim, then in order to preserve the claim, the Participant or
Beneficiary must file an action with respect to the denied claim not later
than one hundred eighty (180) days following the date of the
Administrator's final determination.

                                ARTICLE III
                                ELIGIBILITY

3.1   CONDITIONS OF ELIGIBILITY

      Any Eligible Employee shall be eligible to participate hereunder on
the date such Employee has satisfied the conditions of eligibility elected
in the Adoption Agreement.

3.2   EFFECTIVE DATE OF PARTICIPATION

      An Eligible Employee who has satisfied the conditions of eligibility
pursuant to Section 3.1 shall become a Participant effective as of the date
elected in the Adoption Agreement. If said Employee is not employed on such
date, but is reemployed before a 1-Year Break in Service has occurred, then
such Employee shall become a Participant on the date of reemployment or, if
later, the date that the Employee would have otherwise entered the Plan had
the Employee not terminated employment.

      Unless specifically provided otherwise in the Adoption Agreement, an
Eligible Employee who satisfies the Plan's eligibility requirement
conditions by reason of recognition of service with a predecessor employer
will become a Participant as of the day the Plan credits service with a
predecessor employer or, if later, the date the Employee would have
otherwise entered the Plan had the service with the predecessor employer
been service with the Employer.

      If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise have become a Participant, shall go from a
classification of a noneligible Employee to an Eligible Employee, such
Employee shall become a Participant on the date such Employee becomes an
Eligible Employee or, if later, the date that the Employee would have
otherwise entered the Plan had the Employee always been an Eligible
Employee.

      If an Employee, who has satisfied the Plan's eligibility requirements
and would otherwise become a Participant, shall go from a classification of
an Eligible Employee to a noneligible class of Employees, such Employee
shall become a Participant in the Plan on the date such Employee again
becomes an Eligible Employee, or, if later, the date that the Employee
would have otherwise entered the Plan had the Employee always been an
Eligible Employee. However, if such Employee incurs a 1-Year Break in
Service, eligibility will be determined under the Break in Service rules
set forth in Section 3.5.

                                    22

<PAGE>

3.3   DETERMINATION OF ELIGIBILITY

      The Administrator shall determine the eligibility of each Employee
for participation in the Plan based upon information furnished by the
Employer. Such determination shall be conclusive and binding upon all
persons, as long as the same is made pursuant to the Plan and the Act. Such
determination shall be subject to review pursuant to Section 2.11.

3.4   TERMINATION OF ELIGIBILITY

      In the event a Participant shall go from a classification of an
Eligible Employee to an ineligible Employee, such Former Participant shall
continue to vest in the Plan for each Year of Service (or Period of
Service, if the Elapsed Time Method is used) completed while an ineligible
Employee, until such time as the Participant's Account is forfeited or
distributed pursuant to the terms of the Plan. Additionally, the Former
Participant's interest in the Plan shall continue to share in the earnings
of the Trust Fund in the same manner as Participants.

3.5   REHIRED EMPLOYEES AND BREAKS IN SERVICE

      (a)   If any Participant becomes a Former Participant due to
severance from employment with the Employer and is reemployed by the
Employer before a 1-Year Break in Service occurs, the Former Participant
shall become a Participant as of the reemployment date.

      (b)   If any Participant becomes a Former Participant due to
severance from employment with the Employer and is reemployed after a
1-Year Break in Service has occurred, Years of Service (or Periods of
Service if the Elapsed Time Method is being used) shall include Years of
Service (or Periods of Service if the Elapsed Time Method is being used)
prior to the 1-Year Break in Service subject to the following rules:

            (1)   In the case of a Former Participant who under the Plan
      does not have a nonforfeitable right to any interest in the Plan
      resulting from Employer contributions, Years of Service (or Periods
      of Service) before a period of 1-Year Breaks in Service will not be
      taken into account if the number of consecutive 1-Year Breaks in
      Service equals or exceeds the greater of (A) five (5) or (B) the
      aggregate number of pre-break Years of Service (or Periods of
      Service). Such aggregate number of Years of Service (or Periods of
      Service) will not include any Years of Service (or Periods of
      Service) disregarded under the preceding sentence by reason of prior
      1-Year Breaks in Service;

            (2)   A Former Participant who has not had Years of Service (or
      Periods of Service) before a 1-Year Break in Service disregarded
      pursuant to (1) above, shall participate in the Plan as of the date
      of reemployment, or if later, as of the date the Former Participant
      would otherwise enter the Plan pursuant to Sections 3.1 and 3.2
      taking into account all service not disregarded.

      (c)   After a Former Participant who has severed employment with the
Employer incurs five (5) consecutive 1-Year Breaks in Service, the Vested
portion of such Former Participant's Account attributable to pre-break
service shall not be increased as a result of post-break service. In such
case, separate accounts will be maintained as follows:

            (1)   one account for nonforfeitable benefits attributable to
      pre-break service; and

            (2)   one account representing the Participant's Employer
      derived account balance in the Plan attributable to post-break
      service.

                                    23

<PAGE>

      (d)   If any Participant becomes a Former Participant due to
severance of employment with the Employer and is reemployed by the Employer
before five (5) consecutive 1-Year Breaks in Service, and such Former
Participant had received a distribution of the entire Vested interest prior
to reemployment, then the forfeited account shall be reinstated only if the
Former Participant repays the full amount which had been distributed. Such
repayment must be made 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 first period of five (5) consecutive 1-Year Breaks in
Service commencing after the distribution. If a distribution occurs for any
reason other than a severance of employment, the time for repayment may not
end earlier than five (5) years after the date of distribution. In the
event the Former Participant does repay the full amount distributed, the
undistributed forfeited portion of the Participant's Account must be
restored in full, unadjusted by any gains or losses occurring subsequent to
the Valuation Date preceding the distribution. The source for such
reinstatement may be Forfeitures occurring during the Plan Year. If such
source is insufficient, then the Employer will contribute an amount which
is sufficient to restore the Participant's Account, provided, however, that
if a discretionary contribution is made for such year, such contribution
will first be applied to restore any such accounts and the remainder shall
be allocated in accordance with the terms of the Plan. If a non-Vested
Former Participant was deemed to have received a distribution and such
Former Participant is reemployed by the Employer before five (5)
consecutive 1-Year Breaks in Service, then such Participant will be deemed
to have repaid the deemed distribution as of the date of reemployment.

3.6   ELECTION NOT TO PARTICIPATE

      An Employee may, subject to the approval of the Employer, elect
voluntarily not to participate in the Plan. The election not to participate
must be irrevocable and communicated to the Employer, in writing, within a
reasonable period of time before the beginning of the first Plan Year. For
standardized Plans, a Participant or an Eligible Employee may not elect not
to participate.

3.7   CONTROL OF ENTITIES BY OWNER-EMPLOYEE

      Effective with respect to Plan Years beginning after December 31,
1996, if this Plan provides contributions or benefits for one or more
Owner-Employees, the contributions on behalf of any Owner-Employee shall be
made only with respect to the Earned Income for such Owner-Employee which
is derived from the trade or business with respect to which such Plan is
established.

                                ARTICLE IV
                        CONTRIBUTION AND ALLOCATION

4.1   FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

      (a)   For a Money Purchase Plan:

            (1)   The Employer will make contributions on the following
      basis. On behalf of each Participant eligible to share in
      allocations, for each year of such Participant's participation in
      this Plan, the Employer will contribute the amount elected in the
      Adoption Agreement. All contributions by the Employer will be made in
      cash. In the event a funding waiver is obtained, this Plan shall be
      deemed to be an individually designed plan.

                                    24

<PAGE>

            (2)   Notwithstanding the foregoing, with respect to an
      Employer which is not a tax-exempt entity, the Employer's
      contribution for any Fiscal Year shall not exceed the maximum amount
      allowable as a deduction to the Employer under the provisions of Code
      Section 404. However, to the extent necessary to provide the top
      heavy minimum allocations, the Employer shall make a contribution
      even if it exceeds the amount that is deductible under Code
      Section 404.

      (b)   For a Profit Sharing Plan:

            (1)   For each Plan Year, the Employer may contribute to the
      Plan such amount as elected by the Employer in the Adoption
      Agreement.

            (2)   Additionally, the Employer will contribute to the Plan
      the amount necessary, if any, to provide the top heavy minimum
      allocations, even if it exceeds current or accumulated Net Profit or
      the amount that is deductible under Code Section 404.

4.2   TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION

      Unless otherwise provided by contract or law, the Employer may make
its contribution to the Plan for a particular Plan Year at such time as the
Employer, in its sole discretion, determines. If the Employer makes a
contribution for a particular Plan Year after the close of that Plan Year,
the Employer will designate to the Administrator the Plan Year for which
the Employer is making its contribution.

4.3   ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

      (a)   The Administrator shall establish and maintain an account in
the name of each Participant to which the Administrator shall credit as of
each Anniversary Date, or other Valuation Date, all amounts allocated to
each such Participant as set forth herein.

      (b)   The Employer shall provide the Administrator with all
information required by the Administrator to make a proper allocation of
the Employer's contribution, if any, for each Plan Year. Within a
reasonable period of time after the date of receipt by the Administrator of
such information, the Administrator shall allocate any contributions as
follows:

            (1)   For a Money Purchase Plan (other than a Money Purchase
      Plan which is integrated by allocation):

                  (i)   The Employer's contribution shall be allocated to
            each Participant's Account in the manner set forth in Section
            4.1 herein and as specified in the Adoption Agreement.

                  (ii)  However, regardless of the preceding, a Participant
            shall only be eligible to share in the allocations of the
            Employer's contribution for the year if the conditions set
            forth in the Adoption Agreement are satisfied, unless a top
            heavy contribution is required pursuant to Section 4.3(f). If
            no election is made in the Adoption Agreement, then a
            Participant shall be eligible to share in the allocation of the
            Employer's contribution for the year if the Participant
            completes more than five hundred (500) Hours of Service during
            the Plan Year or who is employed on the last day of the Plan
            Year.

                                    25

<PAGE>

            (2)   For an integrated Profit Sharing Plan allocation or a
      Money Purchase Plan which is integrated by allocation:

                  (i)   Except as provided in Section 4.3(f) for top heavy
            purposes and subject to the "Overall Permitted Disparity
            Limits," the Employer's contribution shall be allocated to each
            Participant's Account in a dollar amount equal to 5.7% of the
            sum of each Participant's Compensation plus Excess
            Compensation. If the Employer does not contribute such amount
            for all Participants, each Participant will be allocated a
            share of the contribution in the same proportion that each such
            Participant's Compensation plus Excess Compensation for the
            Plan Year bears to the total Compensation plus the total Excess
            Compensation of all Participants for that year. However, in the
            case of any Participant who has exceeded the "Cumulative
            Permitted Disparity Limit," the allocation set forth in this
            paragraph shall be based on such Participant's Compensation
            rather than Compensation plus Excess Compensation.

                  Regardless of the preceding, 4.3% shall be substituted
            for 5.7% above if Excess Compensation is based on more than 20%
            and less than or equal to 80% of the Taxable Wage Base. If
            Excess Compensation is based on less than 100% and more than
            80% of the Taxable Wage Base, then 5.4% shall be substituted
            for 5.7% above.

                  (ii)  The balance of the Employer's contribution over the
            amount allocated above, if any, shall be allocated to each
            Participant's Account in the same proportion that each such
            Participant's Compensation for the Year bears to the total
            Compensation of all Participants for such year.

                  (iii) However, regardless of the preceding, a Participant
            shall only be eligible to share in the allocations of the
            Employer's Contribution for the year if the conditions set
            forth in the Adoption Agreement are satisfied, unless a
            contribution is required pursuant to Section 4.3(f). If no
            election is made in the Adoption Agreement, then a Participant
            shall be eligible to share in the allocation of the Employer's
            contribution for the year if the Participant completes more
            than five hundred (500) Hours of Service during the Plan Year
            or who is employed on the last day of the Plan Year.

            (3)   For a Profit Sharing Plan with a non-integrated
      allocation:

                  (i)   The Employer's contribution shall be allocated to
            each Participant's Account in accordance with the allocation
            method elected in the Adoption Agreement.

                  (ii)  However, regardless of the preceding, a Participant
            shall only be eligible to share in the allocations of the
            Employer's contribution for the year if the conditions set
            forth in the Adoption Agreement are satisfied, unless a top
            heavy contribution is required pursuant to Section 4.3(f). If
            no election is made in the Adoption Agreement, then a
            Participant shall be eligible to share in the allocation of the
            Employer's contribution for the year if the Participant
            completes more than five hundred (500) Hours of Service during
            the Plan Year or who is employed on the last day of the Plan
            Year.

                                    26

<PAGE>

            (4)   "Overall Permitted Disparity Limits":

            "Annual Overall Permitted Disparity Limit":
      Notwithstanding the preceding paragraphs, if in any Plan Year this
      Plan "benefits" any Participant who "benefits" under another
      qualified plan or simplified employee pension, as defined in Code
      Section 408(k), maintained by the Employer that either provides for
      or imputes permitted disparity (integrates), then such plans will be
      considered to be one plan and will be considered to comply with the
      permitted disparity rules if the extent of the permitted disparity of
      all such plans does not exceed 100%. For purposes of the preceding
      sentence, the extent of the permitted disparity of a plan is the
      ratio, expressed as a percentage, which the actual benefits, benefit
      rate, offset rate, or employer contribution rate, whatever is
      applicable under the Plan, bears to the limitation under Code Section
      401(l) applicable to such Plan. Notwithstanding the foregoing, if the
      Employer maintains two or more standardized paired plans, only one
      plan may provide for permitted disparity.

            "Cumulative Permitted Disparity Limit": With respect to a
      Participant who "benefits" or "has benefited" under a defined benefit
      or target benefit plan of the Employer, effective for Plan Years
      beginning on or after January 1, 1994, the cumulative permitted
      disparity limit for the Participant is thirty five (35) total
      cumulative permitted disparity years. Total cumulative permitted
      disparity years means the number of years credited to the Participant
      for allocation or accrual purposes under the Plan, any other
      qualified plan or simplified employee pension plan (whether or not
      terminated) ever maintained by the Employer, while such plan either
      provides for or imputes permitted disparity. For purposes of
      determining the Participant's cumulative permitted disparity limit,
      all years ending in the same calendar year are treated as the same
      year. If the Participant has not "benefited" under a defined benefit
      or target benefit plan which neither provides for nor imputes
      permitted disparity for any year beginning on or after January 1,
      1994, then such Participant has no cumulative disparity limit.

            For purposes of this Section, "benefiting" means benefiting
      under the Plan for any Plan Year during which a Participant received
      or is deemed to receive an allocation in accordance with Regulation
      1.410(b)-3(a).

            (5)   Participants who are not actively employed at the end of
      a Plan Year due to death, Total and Permanent Disability or
      attainment of their Early Retirement Date or Normal Retirement Date
      who would otherwise receive an allocation solely but for the
      occurrence of such event shall be eligible to share in allocations
      for that Plan Year pursuant to this Section 4.3(b).

      (c)   Except with respect to Participant Directed Accounts, (or as
otherwise specifically provided for in the Plan) as of each Valuation Date,
before allocation of any Employer contributions and Forfeitures, any
earnings or losses (net appreciation or net depreciation) of the Trust Fund
(exclusive of assets segregated for distribution) shall be allocated in the
same proportion that each Participant's and Former Participant's
nonsegregated accounts bear to the total of all Participants' and Former
Participants' nonsegregated accounts as of such date.

      (d)   Participants' Accounts shall be debited for any insurance or
annuity premiums paid, if any, and credited with any dividends or interest
received on Contracts.

                                    27

<PAGE>

      (e)   On or before each Anniversary Date, any amounts which became
Forfeitures since the last Anniversary Date may be made available to
reinstate previously forfeited account balances of Former Participants, if
any, in accordance with Section 3.5(d) or used to satisfy any contribution
that may be required pursuant to Section 6.9. The remaining Forfeitures, if
any, shall be treated in accordance with the Adoption Agreement. If no
election is made in the Adoption Agreement, any remaining Forfeitures will
be used to reduce any future Employer contributions under the Plan.
Regardless of the preceding sentences, in the event the allocation of
Forfeitures provided herein shall cause the "Annual Additions" (as defined
in Section 4.4) to any Participant's Account to exceed the amount allowable
by the Code, an adjustment shall be made in accordance with Section 4.5.
Except, however, a Participant shall only be eligible to share in the
allocations of Forfeitures for the year if the conditions set forth in the
Adoption Agreement are satisfied, unless a top- heavy contribution is
required pursuant to Section 4.3(f). If no election is made in the Adoption
Agreement, then a Participant shall be eligible to share in the allocation
of the Employer's contribution for the year if the Participant completes
more than five hundred (500) Hours of Service during the Plan Year or who
is employed on the last day of the Plan Year.

      (f)   Minimum Allocations Required for Top Heavy Plan Years:
Notwithstanding the foregoing, for any Top Heavy Plan Year, the sum of the
Employer's contributions and Forfeitures allocated to the Participant's
Combined Account of each Non-Key Employee shall be equal to at least three
percent (3%) of such Non-Key Employee's 415 Compensation (reduced by
contributions and forfeitures, if any, allocated to each Non-Key Employee
in any defined contribution plan included with this Plan in a "required
aggregation group" (as defined in Section 9.2(f)). However, if (i) the sum
of the Employer's contributions and Forfeitures allocated to the
Participant's Combined Account of each Key Employee for such Top Heavy Plan
Year is less than three percent (3%) of each Key Employee's 415
Compensation and (ii) this Plan is not required to be included in a
"required aggregation group" (as defined in Section 9.2(f)) to enable a
defined benefit plan to meet the requirements of Code Section 401(a)(4) or
410, the sum of the Employer's contributions and Forfeitures allocated to
the Participant's Combined Account of each Non-Key Employee shall be equal
to the largest percentage allocated to the Participant's Combined Account
of any Key Employee.

      However, for each Non-Key Employee who is a Participant in a paired
Profit Sharing Plan or 401(k) Profit Sharing Plan and a paired Money
Purchase Plan, the minimum three percent (3%) allocation specified above
shall be provided in the Money Purchase Plan.

      If this is an integrated Plan, then for any Top Heavy Plan Year the
Employer's contribution shall be allocated as follows and shall still be
required to satisfy the other provisions of this subsection:

            (1)   An amount equal to three percent (3%) multiplied by each
      Participant's Compensation for the Plan Year shall be allocated to
      each Participant's Account. If the Employer does not contribute such
      amount for all Participants, the amount shall be allocated to each
      Participant's Account in the same proportion that such Participant's
      total Compensation for the Plan Year bears to the total Compensation
      of all Participants for such year.

            (2)   The balance of the Employer's contribution over the
      amount allocated under subparagraph (1) hereof shall be allocated to
      each Participant's Account in a dollar amount equal to three percent
      (3%) multiplied by a Participant's Excess Compensation. If the
      Employer does not contribute such amount for all Participants, each
      Participant will be allocated a share of the contribution in the same
      proportion that such Participant's Excess Compensation bears to the
      total Excess Compensation of all Participants for that year. For
      purposes of this paragraph, in the case of any Participant who has
      exceeded the cumulative permitted disparity limit described in
      Section 4.3(b)(4), such Participant's total Compensation will be
      taken into account.

                                    28

<PAGE>

            (3)   The balance of the Employer's contribution over the
      amount allocated under subparagraph (2) hereof shall be allocated to
      each Participant's Account in a dollar amount equal to 2.7%
      multiplied by the sum of each Participant's total Compensation plus
      Excess Compensation. If the Employer does not contribute such amount
      for all Participants, each Participant will be allocated a share of
      the contribution in the same proportion that such Participant's total
      Compensation plus Excess Compensation for the Plan Year bears to the
      total Compensation plus Excess Compensation of all Participants for
      that year. For purposes of this paragraph, in the case of any
      Participant who has exceeded the cumulative permitted disparity limit
      described in Section 4.3(b)(4), such Participant's total Compensation
      rather than Compensation plus Excess Compensation will be taken into
      account.

            Regardless of the preceding, 1.3% shall be substituted for 2.7%
      above if Excess Compensation is based on more than 20% and less than
      or equal to 80% of the Taxable Wage Base. If Excess Compensation is
      based on less than 100% and more than 80% of the Taxable Wage Base,
      then 2.4% shall be substituted for 2.7% above.

            (4)   The balance of the Employer's contributions over the
      amount allocated above, if any, shall be allocated to each
      Participant's Account in the same proportion that such Participant's
      total Compensation for the Plan Year bears to the total Compensation
      of all Participants for such year.

      For each Non-Key Employee who is a Participant in this Plan and
another non-paired defined contribution plan maintained by the Employer,
the minimum three percent (3%) allocation specified above shall be provided
as specified in the Adoption Agreement.

      (g)   For purposes of the minimum allocations set forth above, the
percentage allocated to the Participant's Combined Account of any Key
Employee shall be equal to the ratio of the sum of the Employer's
contributions and Forfeitures allocated on behalf of such Key Employee
divided by the 415 Compensation for such Key Employee.

      (h)   For any Top Heavy Plan Year, the minimum allocations set forth
in this Section shall be allocated to the Participant's Combined Account of
all Non-Key Employees who are Participants and who are employed by the
Employer on the last day of the Plan Year, including Non-Key Employees who
have (1) failed to complete a Year of Service; or (2) declined to make
mandatory contributions (if required) or, in the case of a cash or deferred
arrangement, Elective Deferrals to the Plan.

      (i)   Notwithstanding anything herein to the contrary, in any Plan
Year in which the Employer maintains both this Plan and a defined benefit
pension plan included in a "required aggregation group" (as defined in
Section 9.2(f)) which is top heavy, the Employer will not be required
(unless otherwise elected in the Adoption Agreement) to provide a Non-Key
Employee with both the full separate minimum defined benefit plan benefit
and the full separate defined contribution plan allocations. In such case,
the top heavy minimum benefits will be provided as elected in the Adoption
Agreement and, if applicable, as follows:

            (1)   If the 5% defined contribution minimum is elected in the
      Adoption Agreement:

                  (i)   The requirements of Section 9.1 will apply except
            that each Non-Key Employee who is a Participant in the Profit
            Sharing Plan or Money Purchase Plan and who is also a
            Participant in the Defined Benefit Plan will receive a minimum
            allocation of five percent (5%) of such Participant's 415
            Compensation from the applicable defined contribution plan(s).

                                    29

<PAGE>

                  (ii)  For each Non-Key Employee who is a Participant only
            in the Defined Benefit Plan the Employer will provide a minimum
            non-integrated benefit equal to two percent (2%) of such
            Participant's highest five (5) consecutive year average 415
            Compensation for each Year of Service while a participant in
            the plan, in which the Plan is top heavy, not to exceed ten
            (10).

                  (iii) For each Non-Key Employee who is a Participant only
            in this defined contribution plan, the Employer will provide a
            minimum allocation equal to three percent (3%) of such
            Participant's 415 Compensation.

            (2)   If the 2% defined benefit minimum is elected in the
      Adoption Agreement, then for each Non-Key Employee who is a
      Participant only in the defined benefit plan, the Employer will
      provide a minimum non-integrated benefit equal to two percent (2%) of
      such Participant's highest five (5) consecutive year average of 415
      Compensation for each Year of Service while a participant in the
      plan, in which the Plan is top heavy, not to exceed ten (10).

      (j)   For the purposes of this Section, 415 Compensation will be
limited to the same dollar limitations set forth in Section 1.11 adjusted
in such manner as permitted under Code Section 415(d).

      (k)   Notwithstanding anything in this Section to the contrary, all
information necessary to properly reflect a given transaction may not be
available until after the date specified herein for processing such
transaction, in which case the transaction will be reflected when such
information is received and processed. Subject to express limits that may
be imposed under the Code, the processing of any contribution, distribution
or other transaction may be delayed for any legitimate business reason
(including, but not limited to, failure of systems or computer programs,
failure of the means of the transmission of data, force majeure, the
failure of a service provider to timely receive values or prices, and
correction for errors or omissions or the errors or omissions of any
service provider). The processing date of a transaction will be binding for
all purposes of the Plan.

      (l)   Notwithstanding anything to the contrary, if this is a non-
standardized Plan that would otherwise fail to meet the requirements of
Code Section 410(b)(1) or 410(b)(2)(A)(i) and the Regulations thereunder
(including Regulation 1.401(a)(4)-2(b)(4)(vi)(D)(3) which treats
Participants only receiving top heavy minimums as not benefiting) because
Employer contributions would not be allocated to a sufficient number or
percentage of Participants for a Plan Year, (other than with respect to a
cash or deferred arrangement or Employer "matching contribution" portion of
the Plan, which shall be treated as provided in Section 12.3) then the
following rules may be applied:

      For purposes of this subsection, an Employee is "benefiting" under
the Plan on a particular date if, under the Plan, the Employee is entitled
to an Employer contribution or an allocation of Forfeitures for the Plan
Year.

      If this subsection applies, then the Administrator will suspend the
allocation conditions for the "includible" Non-Highly Compensated Employees
who are Participants, beginning first with the "includible" Employees
employed by the Employer on the last day of the Plan Year, then the
"includible" Employees who have the latest separation from service during
the Plan Year, and continuing to suspend the allocation conditions for each
"includible" Employee who incurred an earlier separation from service, from
the latest to the earliest separation from service date, until the Plan
satisfies the "ratio percentage test" for the Plan Year. If two or more
"includible" Employees have a separation from service on the same day, then

                                    30

<PAGE>

the Administrator will suspend the allocation conditions for all such
"includible" Employees, irrespective of whether the Plan can satisfy the
"ratio percentage test" by accruing benefits for fewer than all such
"includible" Employees. If the Plan for any Plan Year suspends the
allocation conditions for an "includible" Employee, then that Employee will
share in the allocation for that Plan Year of the Employer contribution and
Forfeitures, if any, without regard to whether the Employee has satisfied
the other allocation conditions set forth in this Section.

4.4   MAXIMUM ANNUAL ADDITIONS

      (a)   (1)   If a Participant does not participate in, and has never
      participated in another qualified plan maintained by the Employer, or
      a welfare benefit fund (as defined in Code Section 419(e)) maintained
      by the Employer, or an individual medical account (as defined in Code
      Section 415(l)(2)) maintained by the Employer, or a simplified
      employee pension (as defined in Code Section 408(k)) maintained by
      the Employer which provides "Annual Additions," the amount of "Annual
      Additions" which may be credited to the Participant's accounts for
      any Limitation Year shall not exceed the lesser of the "Maximum
      Permissible Amount" or any other limitation contained in this Plan.
      If the Employer contribution that would otherwise be contributed or
      allocated to the Participant's accounts would cause the "Annual
      Additions" for the Limitation Year to exceed the "Maximum Permissible
      Amount," the amount contributed or allocated will be reduced so that
      the "Annual Additions" for the Limitation Year will equal the
      "Maximum Permissible Amount," and any amount in excess of the
      "Maximum Permissible Amount" which would have been allocated to such
      Participant may be allocated to other Participants.

            (2)   Prior to determining the Participant's actual 415
      Compensation for the Limitation Year, the Employer may determine the
      "Maximum Permissible Amount" for a Participant on the basis of a
      reasonable estimation of the Participant's 415 Compensation for the
      Limitation Year, uniformly determined for all Participants similarly
      situated.

            (3)   As soon as is administratively feasible after the end of
      the Limitation Year the "Maximum Permissible Amount" for such
      Limitation Year shall be determined on the basis of the Participant's
      actual 415 Compensation for such Limitation Year.

      (b)   (1)   This subsection applies if, in addition to this Plan, a
      Participant is covered under another qualified defined contribution
      plan maintained by the Employer that is a "Master or Prototype Plan,"
      a welfare benefit fund (as defined in Code Section 419(e)) maintained
      by the Employer, an individual medical account (as defined in Code
      Section 415(l)(2)) maintained by the Employer, or a simplified
      employee pension (as defined in Code Section 408(k)) maintained by
      the Employer, which provides "Annual Additions," during any
      Limitation Year. The "Annual Additions" which may be credited to a
      Participant's accounts under this Plan for any such Limitation Year
      shall not exceed the "Maximum Permissible Amount" reduced by the
      "Annual Additions" credited to a Participant's accounts under the
      other plans and welfare benefit funds, individual medical accounts,
      and simplified employee pensions for the same Limitation Year. If the
      "Annual Additions" with respect to the Participant under other
      defined contribution plans and welfare benefit funds maintained by
      the Employer are less than the "Maximum Permissible Amount" and the
      Employer contribution that would otherwise be contributed or
      allocated to the Participant's accounts under this Plan would cause
      the "Annual Additions" for the Limitation Year to exceed this
      limitation, the amount contributed or allocated will be reduced so
      that the "Annual Additions" under all such plans and welfare benefit
      funds for the Limitation Year will equal the "Maximum Permissible
      Amount," and any amount in excess of the "Maximum Permissible Amount"
      which would have been allocated to such Participant may

                                    31

<PAGE>

      be allocated to other Participants. If the "Annual Additions" with
      respect to the Participant under such other defined contribution
      plans, welfare benefit funds, individual medical accounts and
      simplified employee pensions in the aggregate are equal to or greater
      than the "Maximum Permissible Amount," no amount will be contributed
      or allocated to the Participant's account under this Plan for the
      Limitation Year.

            (2)   Prior to determining the Participant's actual 415
      Compensation for the Limitation Year, the Employer may determine the
      "Maximum Permissible Amount" for a Participant on the basis of a
      reasonable estimation of the Participant's 415 Compensation for the
      Limitation Year, uniformly determined for all Participants similarly
      situated.

            (3)   As soon as is administratively feasible after the end of
      the Limitation Year, the "Maximum Permissible Amount" for the
      Limitation Year will be determined on the basis of the Participant's
      actual 415 Compensation for the Limitation Year.

            (4)   If, pursuant to Section 4.4(b)(2) or Section 4.5, a
      Participant's "Annual Additions" under this Plan and such other plans
      would result in an "Excess Amount" for a Limitation Year, the "Excess
      Amount" will be deemed to consist of the "Annual Additions" last
      allocated, except that "Annual Additions" attributable to a
      simplified employee pension will be deemed to have been allocated
      first, followed by "Annual Additions" to a welfare benefit fund or
      individual medical account, and then by "Annual Additions" to a plan
      subject to Code Section 412, regardless of the actual allocation
      date.

            (5)   If an "Excess Amount" was allocated to a Participant on
      an allocation date of this Plan which coincides with an allocation
      date of another plan, the "Excess Amount" attributed to this Plan
      will be the product of:

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

                  (ii)  the ratio of (1) the "Annual Additions" allocated
            to the Participant for the Limitation Year as of such date
            under this Plan to (2) the total "Annual Additions" allocated
            to the Participant for the Limitation Year as of such date
            under this and all the other qualified defined contribution
            plans.

            (6)   Any "Excess Amount" attributed to this Plan will be
      disposed of in the manner described in Section 4.5.

      (c)   If the Participant is covered under another qualified defined
contribution plan maintained by the Employer which is not a "Master or
Prototype Plan," "Annual Additions" which may be credited to the
Participant's Combined Account under this Plan for any Limitation Year will
be limited in accordance with Section 4.4(b), unless the Employer provides
other limitations in the Adoption Agreement.

      (d)   For any Limitation Year beginning prior to the date the Code
Section 415(e) limits are repealed with respect to this Plan (as specified
in the Adoption Agreement for the GUST transitional rules), if the Employer
maintains, or at any time maintained, a qualified defined benefit plan
covering any Participant in this Plan, then the sum of the Participant's
"Defined Benefit Plan Fraction" and "Defined Contribution Plan Fraction"
may not exceed 1.0. In such event, the rate of accrual in the defined
benefit plan will be reduced to the extent necessary so that the sum of the
"Defined Contribution Fraction" and "Defined Benefit Fraction" will equal
1.0. However, in the Adoption Agreement the Employer may specify an
alternative method under which the plans involved will satisfy the
limitations of Code Section 415(e), including increased top heavy minimum
benefits so that the combined limitation is 1.25 rather than 1.0.

                                    32

<PAGE>

      (e)   For purposes of applying the limitations of Code Section 415,
the transfer of funds from one qualified plan to another is not an "Annual
Addition." In addition, the following are not Employee contributions for
the purposes of Section 4.4(f)(1)(b): (1) rollover contributions (as
defined in Code Sections 402(c), 403(a)(4), 403(b)(8) and 408(d)(3));
(2) repayments of loans made to a Participant from the Plan; (3) repayments
of distributions received by an Employee pursuant to Code Section
411(a)(7)(B) (cash-outs); (4) repayments of distributions received by an
Employee pursuant to Code Section 411(a)(3)(D) (mandatory contributions);
and (5) Employee contributions to a simplified employee pension excludable
from gross income under Code Section 408(k)(6).

      (f)   For purposes of this Section, the following terms shall be
defined as follows:

            (1)   "Annual Additions" means the sum credited to a
      Participant's accounts for any Limitation Year of (a) Employer
      contributions, (b) Employee contributions (except as provided below),
      (c) forfeitures, (d) amounts allocated, after March 31, 1984, to an
      individual medical account, as defined in Code Section 415(l)(2),
      which is part of a pension or annuity plan maintained by the
      Employer, (e) amounts derived from contributions paid or accrued
      after December 31, 1985, in taxable years ending after such date,
      which are attributable to post-retirement medical benefits allocated
      to the separate account of a key employee (as defined in Code Section
      419A(d)(3)) under a welfare benefit fund (as defined in Code Section
      419(e)) maintained by the Employer and (f) allocations under a
      simplified employee pension. Except, however, the Compensation
      percentage limitation referred to in paragraph (f)(9)(ii) shall not
      apply to: (1) any contribution for medical benefits (within the
      meaning of Code Section 419A(f)(2)) after separation from service
      which is otherwise treated as an "Annual Addition," or (2) any amount
      otherwise treated as an "Annual Addition" under Code Section
      415(l)(1). Notwithstanding the foregoing, for Limitation Years
      beginning prior to January 1, 1987, only that portion of Employee
      contributions equal to the lesser of Employee contributions in excess
      of six percent (6%) of 415 Compensation or one-half of Employee
      contributions shall be considered an "Annual Addition."

            For this purpose, any Excess Amount applied under Section 4.5
      in the Limitation Year to reduce Employer contributions shall be
      considered "Annual Additions" for such Limitation Year.

            (2)   "Defined Benefit Fraction" means a fraction, the
      numerator of which is the sum of the Participant's "Projected Annual
      Benefits" under all the defined benefit plans (whether or not
      terminated) maintained by the Employer, and the denominator of which
      is the lesser of one hundred twenty-five percent (125%) of the dollar
      limitation determined for the Limitation Year under Code Sections
      415(b)(1)(A) as adjusted by Code Section 415(d) or one hundred forty
      percent (140%) of the "Highest Average Compensation" including any
      adjustments under Code Section 415(b).

            Notwithstanding the above, if the Participant was a Participant
      as of the first day of the first Limitation Year beginning after
      December 31, 1986, in one or more defined benefit plans maintained by
      the Employer which were in existence on May 6, 1986, the denominator
      of this fraction will not be less than one hundred twenty-five
      percent (125%) of the sum of the annual benefits under such plans
      which the Participant had accrued as of the end of the close of the
      last Limitation Year beginning before January 1, 1987, disregarding
      any changes in the terms and conditions of the plan after May 5,
      1986. The preceding sentence applies only if the defined benefit
      plans individually and in the aggregate satisfied the requirements of
      Code Section 415 for all Limitation Years beginning before January 1,
      1987.

                                    33

<PAGE>

            Notwithstanding the foregoing, for any Top Heavy Plan Year, one
      hundred percent (100%) shall be substituted for one hundred twenty
      five percent (125%) unless the extra top heavy minimum allocation or
      benefit is being made pursuant to the Employer's specification in the
      Adoption Agreement. However, for any Plan Year in which this Plan is
      a Super Top Heavy Plan, one hundred percent (100%) shall always be
      substituted for one hundred twenty-five percent (125%).

            (3)   Defined Contribution Dollar Limitation means $30,000 as
      adjusted under Code Section 415(d).

            (4)   Defined Contribution Fraction means a fraction, the
      numerator of which is the sum of the "Annual Additions" to the
      Participant's accounts under all the defined contribution plans
      (whether or not terminated) maintained by the Employer for the
      current and all prior "Limitation Years," (including the "Annual
      Additions" attributable to the Participant's nondeductible voluntary
      employee contributions to any defined benefit plans, whether or not
      terminated, maintained by the Employer and the "Annual Additions"
      attributable to all welfare benefit funds (as defined in Code Section
      419(e)), individual medical accounts (as defined in Code Section
      415(l)(2)), and simplified employee pensions (as defined in Code
      Section 408(k)) maintained by the Employer), and the denominator of
      which is the sum of the "Maximum Aggregate Amounts" for the current
      and all prior Limitation Years in which the Employee had service with
      the Employer (regardless of whether a defined contribution plan was
      maintained by the Employer). The maximum aggregate amount in any
      Limitation Year is the lesser of one hundred twenty-five percent
      (125%) of the dollar limitation determined under Code Section
      415(c)(1)(A) as adjusted by Code Section 415(d) or thirty-five
      percent (35%) of the Participant's 415 Compensation for such year.

            If the Employee was a Participant as of the end of the first
      day of the first Limitation Year beginning after December 31, 1986,
      in one or more defined contribution plans maintained by the Employer
      which were in existence on May 5, 1986, the numerator of this
      fraction will be adjusted if the sum of this fraction and the
      "Defined Benefit Fraction" would otherwise exceed 1.0 under the terms
      of this Plan. Under the adjustment, an amount equal to the product of
      (1) the excess of the sum of the fractions over 1.0 times (2) the
      denominator of this fraction, will be permanently subtracted from the
      numerator of this fraction. The adjustment is calculated using the
      fractions as they would be computed as of the end of the last
      Limitation Year beginning before January 1, 1987, and disregarding
      any changes in the terms and conditions of the plan made after May 5,
      1986, but using the Code Section 415 limitation applicable to the
      first Limitation Year beginning on or after January 1, 1987.

            For Limitation Years beginning prior to January 1, 1987, the
      "Annual Additions" shall not be recomputed to treat all Employee
      contributions as "Annual Additions."

            Notwithstanding the foregoing, for any Top Heavy Plan Year, one
      hundred percent (100%) shall be substituted for one hundred twenty
      five percent (125%) unless the extra top heavy minimum allocation or
      benefit is being made pursuant to the Employer's specification in the
      Adoption Agreement. However, for any Plan Year in which this Plan is
      a Super Top Heavy Plan, one hundred percent (100%) shall always be
      substituted for one hundred twenty-five percent (125%).

            (5)   "Employer" means the Employer that adopts this Plan and
      all Affiliated Employers, except that for purposes of this Section,
      the determination of whether an entity is an Affiliated Employer
      shall be made by applying Code Section 415(h).

            (6)   "Excess Amount" means the excess of the Participant's
      "Annual Additions" for the Limitation Year over the "Maximum
      Permissible Amount."

                                    34

<PAGE>

            (7)   "Highest Average Compensation" means the average
      Compensation for the three (3) consecutive Years of Service with the
      Employer while a Participant in the Plan that produces the highest
      average. A Year of Service with the Employer is the twelve (12)
      consecutive month period ending on the last day of the Limitation
      Year.

            (8)   "Master or Prototype Plan" means a plan the form of which
      is the subject of a favorable opinion letter from the Internal
      Revenue Service.

            (9)   "Maximum Permissible Amount" means the maximum Annual
      Addition that may be contributed or allocated to a Participant's
      accounts under the Plan for any "Limitation Year," which shall not
      exceed the lesser of:

                  (i)   the "Defined Contribution Dollar Limitation," or

                  (ii)  twenty-five percent (25%) of the Participant's 415
            Compensation for the "Limitation Year."

            The Compensation Limitation referred to in (ii) shall not apply
      to any contribution for medical benefits (within the meaning of Code
      Sections 401(h) or 419A(f)(2)) which is otherwise treated as an
      "Annual Addition."

            If a short Limitation Year is created because of an amendment
      changing the Limitation Year to a different twelve (12) consecutive
      month period, the "Maximum Permissible Amount" will not exceed the
      "Defined Contribution Dollar Limitation multiplied by a fraction, the
      numerator of which is the number of months in the short Limitation
      Year and the denominator of which is twelve (12).

            (10)  "Projected Annual Benefit" means the annual retirement
      benefit (adjusted to an actuarially equivalent "straight life
      annuity" if such benefit is expressed in a form other than a
      "straight life annuity" or qualified joint and survivor annuity) to
      which the Participant would be entitled under the terms of the plan
      assuming:

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

                  (ii)  the Participant's 415 Compensation for the current
            Limitation Year and all other relevant factors used to
            determine benefits under the Plan will remain constant for all
            future Limitation Years.

            For purposes of this subsection, "straight life annuity" means
      an annuity that is payable in equal installments for the life of the
      Participant that terminates upon the Participant's death.

      (g)   Notwithstanding anything contained in this Section to the
contrary, the limitations, adjustments and other requirements prescribed in
this Section shall at all times comply with the provisions of Code Section
415 and the Regulations thereunder.

                                    35

<PAGE>

4.5   ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

      Allocation of "Annual Additions" (as defined in Section 4.4) to a
Participant's Combined Account for a Limitation Year generally will cease
once the limits of Section 4.4 have been reached for such Limitation Year.
However, if as a result of the allocation of Forfeitures, a reasonable
error in estimating a Participant's annual 415 Compensation, a reasonable
error in determining the amount of elective deferrals (within the meaning
of Code Section 402(g)(3)) that may be made with respect to any Participant
under the limits of Section 4.4, or other facts and circumstances to which
Regulation 1.415-6(b)(6) shall be applicable, the "Annual Additions" under
this Plan would cause the maximum provided in Section 4.4 to be exceeded,
the "Excess Amount" will be disposed of in one of the following manners, as
uniformly determined by the Plan Administrator for all Participants
similarly situated:

      (a)   Any after-tax voluntary Employee contributions (plus
attributable gains), to the extent they would reduce the Excess Amount,
will be distributed to the Participant. For purposes of this Section,
"gains" means the gains allocable to the Participant's after-tax voluntary
Employee Contributions for the Plan Year multiplied by a fraction, the
numerator of which is the Participant's after-tax voluntary Employee
Contributions treated as an Excess Amount for the Plan Year and the
denominator of which is the sum of the Participant's Account Balances
attributable to such Employee Contributions on the first day of the Plan
Year and the Participant's after-tax voluntary Employee Contributions of
the Plan Year, without regard to any income or loss occurring during that
Plan Year;

      (b)   If, after the application of subparagraph (a), an "Excess
Amount" still exists, any unmatched Elective Deferrals (and for Limitation
Years beginning after December 31, 1995, any gains attributable to such
Elective Deferrals), to the extent they would reduce the Excess Amount,
will be distributed to the Participant. For purposes of this Section, gains
shall be determined in the same manner as in subsection 11.3(e), except
that any investment losses shall not be taken into account;

      (c)   To the extent necessary, matched Elective Deferrals and
Employer matching contributions will be proportionately reduced from the
Participant's Account. The Elective Deferrals (and for Limitation Years
beginning after December 31, 1995, any gains attributable to such Elective
Deferrals) will be distributed to the Participant and the Employer matching
contributions (and for Limitation Years beginning after December 31, 1995,
any gains attributable to such matching contributions) will be used to
reduce the Employer's contributions or to pay proper Plan expenses in the
next Limitation Year;

      (d)   If, after the application of subparagraphs (a), (b) and (c), an
"Excess Amount" still exists, and the Participant is covered by the Plan at
the end of the Limitation Year, the "Excess Amount" in the Participant's
Account will be used to reduce Employer contributions (including any
allocation of Forfeitures) for such Participant in the next Limitation
Year, and each succeeding Limitation Year if necessary;

      (e)   If, after the application of subparagraphs (a), (b) and (c), an
"Excess Amount" still exists, and the Participant is not covered by the
Plan at the end of a Limitation Year, the "Excess Amount" will be held
unallocated in a suspense account. The suspense account will be applied to
reduce future Employer contributions (including allocation of any
Forfeitures) for all remaining Participants in the next Limitation Year,
and each succeeding Limitation Year if necessary; and

                                    36

<PAGE>

      (f)   If a suspense account is in existence at any time during a
Limitation Year pursuant to this Section, no investment gains and losses
shall be allocated to such suspense account. If a suspense account is in
existence at any time during a particular Limitation Year, all amounts in
the suspense account must be allocated and reallocated to Participants'
Accounts before any Employer contributions or any Employee contributions
may be made to the Plan for that Limitation Year. Except as provided in
(a), (b) and (c) above, "Excess Amounts" may not be distributed to
Participants or Former Participants.

4.6   ROLLOVERS

      (a)   With the consent of the Administrator, the Plan may accept a
"rollover," provided the "rollover" will not jeopardize the tax-exempt
status of the Plan or create adverse tax consequences for the Employer. The
amounts rolled over shall be set up in a separate account herein referred
to as a "Participant's Rollover Account." Such account shall be fully
Vested at all times and shall not be subject to forfeiture for any reason.
For purposes of this Section, the term Participant shall include any
Eligible Employee who is not yet a Participant. In addition, for purposes
of this Section the term Participant shall also include former Employees if
the Employer and Administrator consent to accept "rollovers" of
distributions made to former Employees from any plan of the Employer.

      (b)   Amounts in a Participant's Rollover Account shall be held by
the Trustee pursuant to the provisions of this Plan and may not be
withdrawn by, or distributed to the Participant, in whole or in part,
except as elected in the Adoption Agreement and subsection (c) below. The
Trustee shall have no duty or responsibility to inquire as to the propriety
of the amount, value or type of assets transferred, nor to conduct any due
diligence with respect to such assets; provided, however, that such assets
are otherwise eligible to be held by the Trustee under the terms of this
Plan.

      (c)   At Normal Retirement Date, or such other date when the
Participant or Eligible Employee or such Participant's or Eligible
Employee's Beneficiary shall be entitled to receive benefits, the
Participant's Rollover Account shall be used to provide additional benefits
to the Participant or the Participant's Beneficiary. Any distribution of
amounts held in a Participant's Rollover Account shall be made in a manner
which is consistent with and satisfies the provisions of Sections 6.5 and
6.6, including, but not limited to, all notice and consent requirements of
Code Sections 411(a)(11) and 417 and the Regulations thereunder.
Furthermore, such amounts shall be considered to be part of a Participant's
benefit in determining whether an involuntary cash-out of benefits may be
made without Participant consent.

      (d)   The Administrator may direct that rollovers made after a
Valuation Date be segregated into a separate account for each Participant
until such time as the allocations pursuant to this Plan have been made, at
which time they may remain segregated, invested as part of the general
Trust Fund or, if elected in the Adoption Agreement, directed by the
Participant.

      (e)   For purposes of this Section, the term "qualified plan" shall
mean any tax qualified plan under Code Section 401(a), or any other plans
from which distributions are eligible to be rolled over into this Plan
pursuant to the Code. The term "rollover" means: (i) amounts transferred to
this Plan in a direct rollover made pursuant to Code Section 401(a)(31)
from another "qualified plan"; (ii) distributions received by an Employee
from other "qualified plans" which are eligible for tax-free rollover to a
"qualified plan" and which are transferred by the Employee to this Plan
within sixty (60) days following receipt thereof; (iii) amounts transferred
to this Plan from a conduit individual retirement account provided that the
conduit individual retirement account has no assets other than assets which

                                    37

<PAGE>

(A) were previously distributed to the Employee by another "qualified plan"
(B) were eligible for tax-free rollover to a "qualified plan" and (C) were
deposited in such conduit individual retirement account within sixty (60)
days of receipt thereof; (iv) amounts distributed to the Employee from a
conduit individual retirement account meeting the requirements of clause
(iii) above, and transferred by the Employee to this Plan within sixty (60)
days of receipt thereof from such conduit individual retirement account;
and (v) any other amounts which are eligible to be rolled over to this Plan
pursuant to the Code.

      (f)   Prior to accepting any "rollovers" to which this Section
applies, the Administrator may require the Employee to establish (by
providing opinion of counsel or otherwise) that the amounts to be rolled
over to this Plan meet the requirements of this Section.

4.7   PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

      (a)   With the consent of the Administrator, amounts may be
transferred (within the meaning of Code Section 414(l)) to this Plan from
other tax qualified plans under Code Section 401(a), provided the plan from
which such funds are transferred permits the transfer to be made and the
transfer will not jeopardize the tax-exempt status of the Plan or Trust or
create adverse tax consequences for the Employer. Prior to accepting any
transfers to which this Section applies, the Administrator may require an
opinion of counsel that the amounts to be transferred meet the requirements
of this Section. The amounts transferred may be set up in a separate
account herein referred to as a "Participant's Transfer Account."
Furthermore, for Vesting purposes, the Participant's Transfer Account shall
be treated as a separate "Participant's Account."

      (b)   Amounts in a Participant's Transfer Account shall be held by
the Trustee pursuant to the provisions of this Plan and may not be
withdrawn by, or distributed to the Participant, in whole or in part,
except as elected in the Adoption Agreement and subsection (d) below,
provided the restrictions of subsection (c) below and Section 6.15 are
satisfied. The Trustee shall have no duty or responsibility to inquire as
to the propriety of the amount, value or type of assets transferred, nor to
conduct any due diligence with respect to such assets; provided, however,
that such assets are otherwise eligible to be held by the Trustee under the
terms of this Plan.

      (c)   Except as permitted by Regulations (including Regulation
1.411(d)-4), amounts attributable to elective contributions (as defined in
Regulation 1.401(k)-1(g)(3)), including amounts treated as elective
contributions, which are transferred from another qualified plan in a plan-
to-plan transfer (other than a direct rollover) shall be subject to the
distribution limitations provided for in Regulation 1.401(k)-1(d).

      (d)   At Normal Retirement Date, or such other date when the
Participant or the Participant's Beneficiary shall be entitled to receive
benefits, the Participant's Transfer Account shall be used to provide
additional benefits to the Participant or the Participant's Beneficiary.
Any distribution of amounts held in a Participant's Transfer Account shall
be made in a manner which is consistent with and satisfies the provisions
of Sections 6.5 and 6.6, including, but not limited to, all notice and
consent requirements of Code Sections 411(a)(11) and 417 and the
Regulations thereunder. Furthermore, such amounts shall be considered to be
part of a Participant's benefit in determining whether an involuntary
cash-out of benefits may be made without Participant consent.

      (e)   The Administrator may direct that Employee transfers made after
a Valuation Date be segregated into a separate account for each Participant
until such time as the allocations pursuant to this Plan have been made, at
which time they may remain segregated, invested as part of the general
Trust Fund or, if elected in the Adoption Agreement, directed by the
Participant.

                                    38

<PAGE>

      (f)   Notwithstanding anything herein to the contrary, a transfer
directly to this Plan from another qualified plan (or a transaction having
the effect of such a transfer) shall only be permitted if it will not
result in the elimination or reduction of any "Section 411(d)(6) protected
benefit" as described in Section 8.1(e).

4.8   VOLUNTARY EMPLOYEE CONTRIBUTIONS

      (a)   For 401(k) Plans, if elected in the Adoption Agreement, each
Participant who is eligible to make Elective Deferrals may, in accordance
with nondiscriminatory procedures established by the Administrator, elect
to make after-tax voluntary Employee contributions to this Plan. For Profit
Sharing Plans and Money Purchase Plans, if elected in the Adoption
Agreement, each participant who meets the eligibility requirements set
forth in the Adoption Agreement may, in accordance with nondiscriminatory
procedures established by the Administrator, elect to make after-tax
voluntary Employee contributions to this Plan as of the date elected in the
Adoption Agreement. Such contributions must generally be paid to the
Trustee within a reasonable period of time after being received by the
Employer.

      (b)   The balance in each Participant's Voluntary Contribution
Account shall be fully Vested at all times and shall not be subject to
Forfeiture for any reason.

      (c)   A Participant may elect at any time to withdraw after-tax
voluntary Employee contributions from such Participant's Voluntary
Contribution Account and the actual earnings thereon in a manner which is
consistent with and satisfies the provisions of Section 6.5, including, but
not limited to, all notice and consent requirements of Code Sections
411(a)(11) and 417 and the Regulations thereunder. If the Administrator
maintains sub-accounts with respect to after-tax voluntary Employee
contributions (and earnings thereon) which were made on or before a
specified date, a Participant shall be permitted to designate which
sub-account shall be the source for the withdrawal. Forfeitures of Employer
contributions shall not occur solely as a result of an Employee's
withdrawal of after-tax voluntary Employee contributions.

      In the event a Participant has received a hardship distribution
pursuant to Regulation 1.401(k)-1(d)(2)(iii)(B) from any plan maintained by
the Employer, then the Participant shall be barred from making any after-
tax voluntary Employee contributions for a period of twelve (12) months
after receipt of the hardship distribution.

      (d)   At Normal Retirement Date, or such other date when the
Participant or the Participant's Beneficiary is entitled to receive
benefits, the Participant's Voluntary Contribution Account shall be used to
provide additional benefits to the Participant or the Participant's
Beneficiary.

      (e)   To the extent a Participant has previously made mandatory
Employee contributions under prior provisions of this Plan, such
contributions will be treated as after-tax voluntary Employee
contributions.

4.9   QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS

      (a)   If this is an amendment to a Plan that previously permitted
deductible voluntary Employee contributions, then each Participant who made
"Qualified Voluntary Employee Contributions" within the meaning of Code
Section 219(e)(2) as it existed prior to the enactment of the Tax Reform
Act of 1986, shall have such contributions held in a separate Qualified
Voluntary Employee Contribution Account which shall be fully Vested at all
times. Such contributions, however, shall not be permitted for taxable
years beginning after December 31, 1986.

                                    39

<PAGE>

      (b)   A Participant may, upon written request delivered to the
Administrator, make withdrawals from such Participant's Qualified Voluntary
Employee Contribution Account. Any distribution shall be made in a manner
which is consistent with and satisfies the provisions of Section 6.5,
including, but not limited to, all notice and consent requirements of Code
Sections 411(a)(11) and 417 and the Regulations thereunder.

      (c)   At Normal Retirement Date, or such other date when the
Participant or the Participant's Beneficiary is entitled to receive
benefits, the Qualified Voluntary Employee Contribution Account shall be
used to provide additional benefits to the Participant or the Participant's
Beneficiary.

4.10  DIRECTED INVESTMENT ACCOUNT

      (a)   If elected in the Adoption Agreement, all Participants may
direct the Trustee as to the investment of all or a portion of their
individual account balances as set forth in the Adoption Agreement and
within limits set by the Employer. Participants may direct the Trustee, in
writing (or in such other form which is acceptable to the Trustee), to
invest their accounts in specific assets, specific funds or other
investments permitted under the Plan and the Participant Direction
Procedures. That portion of the account of any Participant that is subject
to investment direction of such Participant will be considered a
Participant Directed Account. It is intended that the Plan comply with Act
Section 404(c) with respect to the investment of Participant Directed
Accounts and the voting and tendering of Employer stock pursuant to Section
4.10(g), below.

      (b)   The Administrator will establish a Participant Direction
Procedure (which may be contained in one or more documents or other media),
to be applied in a uniform and nondiscriminatory manner, setting forth the
permissible investment options under this Section, how often changes
between investments may be made, and any other limitations and provisions
that the Administrator may impose on a Participant's right to direct
investments.

      (c)   The Administrator may, in its discretion, include or exclude by
amendment or other action from the Participant Direction Procedures such
instructions, guidelines or policies as it deems necessary or appropriate
to ensure proper administration of the Plan, and may interpret the same
accordingly.

      (d)   As of each Valuation Date, all Participant Directed Accounts
shall be charged or credited with the net earnings, gains, losses and
expenses as well as any appreciation or depreciation in the market value
using publicly listed fair market values when available or appropriate as
follows:

            (1)   to the extent the assets in a Participant Directed
      Account are accounted for as pooled assets or investments, the
      allocation of earnings, gains and losses of each Participant's
      Account shall be based upon the total amount of funds so invested in
      a manner proportionate to the Participant's share of such pooled
      investment; and

            (2)   to the extent the assets in a Participant Directed
      Account are accounted for as segregated assets, the allocation of
      earnings, gains on and losses from such assets shall be made on a
      separate and distinct basis.

                                    40

<PAGE>

      (e)   Investment directions will be processed as soon as
administratively practicable after proper investment directions are
received from the Participant. No guarantee is made by the Plan, Employer,
Administrator or Trustee that investment directions will be processed on a
daily basis, and no guarantee is made in any respect regarding the
processing time of an investment direction. Notwithstanding any other
provision of the Plan, the Employer, Administrator or Trustee reserves the
right to not value an investment option on any given Valuation Date for any
reason deemed appropriate by the Employer, Administrator or Trustee.
Furthermore, the processing of any investment transaction may be delayed
for any legitimate business reason (including, but not limited to, failure
of systems or computer programs, failure of the means of the transmission
of data, force majeure, the failure of a service provider to timely receive
values or prices, and correction for errors or omissions or the errors or
omissions of any service provider). The processing date of a transaction
will be binding for all purposes of the Plan and considered the applicable
Valuation Date for an investment transaction.

      (f)   If the Employer intends to operate any portion of this Plan as
an Act Section 404(c) plan, the Participant Direction Procedures should
provide an explanation of the circumstances under which Participants and
their Beneficiaries may give investment instructions, including but not
limited to, the following:

            (1)   the conveyance of instructions by the Participants and
      their Beneficiaries to invest Participant Directed Accounts in a
      Directed Investment Option;

            (2)   the name, address and phone number of the Fiduciary (and,
      if applicable, the person or persons designated by the Fiduciary to
      act on its behalf) responsible for providing information to the
      Participant or a Beneficiary upon request relating to the Directed
      Investment Options;

            (3)   applicable restrictions on transfers to and from any
      Designated Investment Alternative;

            (4)   any restrictions on the exercise of voting, tender and
      similar rights related to a Directed Investment Option by the
      Participants or their Beneficiaries;

            (5)   a description of any transaction fees and expenses which
      affect the balances in Participant Directed Accounts in connection
      with the purchase or sale of a Directed Investment Option; and

            (6)   general procedures for the dissemination of investment
      and other information relating to the Designated Investment
      Alternatives as deemed necessary or appropriate, including but not
      limited to a description of the following:

                  (i)   the investment vehicles available under the Plan,
            including specific information regarding any Designated
            Investment Alternative;

                  (ii)  any designated Investment Managers; and

                  (iii) a description of the additional information that
            may be obtained upon request from the Fiduciary designated to
            provide such information.

      (g)   With respect to those assets in a Participant's Directed
Account, the Participant or Beneficiary shall direct the Trustee with
regard to any voting, tender and similar rights associated with the
ownership of such assets (hereinafter referred to as the "Stock Rights") as
follows based on the election made in the Adoption Agreement:

            (1)   each Participant or Beneficiary shall direct the Trustee
      to vote or otherwise exercise such Stock Rights in accordance with
      the provisions, conditions and terms of any such Stock Rights;

                                    41

<PAGE>

            (2)   such directions shall be provided to the Trustee by the
      Participant or Beneficiary in accordance with the procedure as
      established by the Administrator and the Trustee shall vote or
      otherwise exercise such Stock Rights with respect to which it has
      received directions to do so under this Section; and

            (3)   to the extent to which a Participant or Beneficiary does
      not instruct the Trustee to vote or otherwise exercise such Stock
      Rights, such Participants or Beneficiaries shall be deemed to have
      directed the Trustee that such Stock Rights remain nonvoted and
      unexercised.

      (h)   Any information regarding investments available under the Plan,
to the extent not required to be described in the Participant Direction
Procedures, may be provided to Participants in one or more documents (or in
any other form, including, but not limited to, electronic media) which are
separate from the Participant Direction Procedures and are not thereby
incorporated by reference into this Plan.

4.11  INTEGRATION IN MORE THAN ONE PLAN

      If the Employer maintains qualified retirement plans that provide for
permitted disparity (integration), the provisions of Section 4.3(b)(4) will
apply. Furthermore, if the Employer maintains two or more standardized
paired plans, only one plan may provide for permitted disparity.

4.12  QUALIFIED MILITARY SERVICE

      Notwithstanding any provisions of this Plan to the contrary,
effective as of the later of December 12, 1994, or the Effective Date of
the Plan, contributions, benefits and service credit with respect to
qualified military service will be provided in accordance with Code Section
414(u). Furthermore, loan repayments may be suspended under this Plan as
permitted under Code Section 414(u)(4).

                                 ARTICLE V
                                VALUATIONS

5.1   VALUATION OF THE TRUST FUND

      The Administrator shall direct the Trustee, as of each Valuation
Date, to determine the net worth of the assets comprising the Trust Fund as
it exists on the Valuation Date. In determining such net worth, the Trustee
shall value the assets comprising the Trust Fund at their fair market value
(or their contractual value in the case of a Contract or Policy) as of the
Valuation Date and may deduct all expenses for which the Trustee has not
yet been paid by the Employer or the Trust Fund.

5.2   METHOD OF VALUATION

      Subject to the applicable terms of the trust agreement, in
determining the fair market value of securities held in the Trust Fund
which are listed on a registered stock exchange, the Administrator shall
direct the Trustee to value the same at the prices they were last traded on
such exchange preceding the close of business on the Valuation Date. If
such securities were not traded on the Valuation Date, or if the exchange
on which they are traded was not open for business on the Valuation Date,
then the securities shall be valued at the prices at which they were last
traded prior to the Valuation Date. Any unlisted security held in the Trust
Fund shall be valued at its bid price next preceding the close of business

                                    42

<PAGE>

on the Valuation Date, which bid price shall be obtained from a registered
broker or an investment banker. In determining the fair market value of
assets other than securities for which trading or bid prices can be
obtained, the Trustee may appraise such assets itself, or in its
discretion, employ one or more appraisers for that purpose and rely on the
values established by such appraiser or appraisers.

                                ARTICLE VI
                DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1   DETERMINATION OF BENEFITS UPON RETIREMENT

      Every Participant may terminate employment with the Employer and
retire for purposes hereof on the Participant's Normal Retirement Date or
Early Retirement Date. However, a Participant may postpone the termination
of employment with the Employer to a later date, in which event the
participation of such Participant in the Plan, including the right to
receive allocations pursuant to Section 4.3, shall continue until such
Participant's Retirement Date. Upon a Participant's Retirement Date or as
soon thereafter as is practicable, the Administrator shall direct the
distribution, at the election of the Participant, of the Participant's
entire Vested interest in the Plan in accordance with Section 6.5.

6.2   DETERMINATION OF BENEFITS UPON DEATH

      (a)   Upon the death of a Participant before the Participant's
Retirement Date or other termination of employment, all amounts credited to
such Participant's Combined Account shall become fully Vested. The
Administrator shall direct, in accordance with the provisions of Sections
6.6 and 6.7, the distribution of the deceased Participant's Vested accounts
to the Participant's Beneficiary.

      (b)   Upon the death of a Former Participant, the Administrator shall
direct, in accordance with the provisions of Sections 6.6 and 6.7, the
distribution of any remaining Vested amounts credited to the accounts of
such deceased Former Participant to such Former Participant's Beneficiary.

      (c)   The Administrator may require such proper proof of death and
such evidence of the right of any person to receive payment of the value of
the account of a deceased Participant or Former Participant as the
Administrator may deem desirable. The Administrator's determination of
death and of the right of any person to receive payment shall be
conclusive.

      (d)   Unless otherwise elected in the manner prescribed in Section
6.6, the Beneficiary of the Pre-Retirement Survivor Annuity shall be the
Participant's surviving spouse. Except, however, the Participant may
designate a Beneficiary other than the spouse for the Pre-Retirement
Survivor Annuity if:

            (1)   the Participant and the Participant's spouse have validly
      waived the Pre-Retirement Survivor Annuity in the manner prescribed
      in Section 6.6, and the spouse has waived the right to be the
      Participant's Beneficiary,

            (2)   the Participant is legally separated or has been
      abandoned (within the meaning of local law) and the Participant has a
      court order to such effect (and there is no "qualified domestic
      relations order" as defined in Code Section 414(p) which provides
      otherwise),

            (3)   the Participant has no spouse, or

            (4)   the spouse cannot be located.

                                    43

<PAGE>

      In such event, the designation of a Beneficiary shall be made on a
form satisfactory to the Administrator. A Participant may at any time
revoke a designation of a Beneficiary or change a Beneficiary by filing
written (or in such other form as permitted by the IRS) notice of such
revocation or change with the Administrator. However, the Participant's
spouse must again consent in writing (or in such other form as permitted by
the IRS) to any change in Beneficiary unless the original consent
acknowledged that the spouse had the right to limit consent only to a
specific Beneficiary and that the spouse voluntarily elected to relinquish
such right.

      (e)   A Participant may, at any time, designate a Beneficiary for
death benefits, if any, payable under the Plan that are in excess of the
Pre-Retirement Survivor Annuity without the waiver or consent of the
Participant's spouse. In the event no valid designation of Beneficiary
exists, or if the Beneficiary is not alive at the time of the Participant's
death, the death benefit will be paid in the following order of priority,
unless the Employer specifies a different order of priority in an addendum
to the Adoption Agreement, to:

            (1)   The Participant's surviving spouse;

            (2)   The Participant's children, including adopted children,
      per stirpes

            (3)   The Participant's surviving parents, in equal shares; or

            (4)   The Participant's estate.

      If the Beneficiary does not predecease the Participant, but dies
prior to distribution of the death benefit, the death benefit will be paid
to the Beneficiary's estate.

      (f)   Notwithstanding anything in this Section to the contrary, if a
Participant has designated the spouse as a Beneficiary, then a divorce
decree or a legal separation that relates to such spouse shall revoke the
Participant's designation of the spouse as a Beneficiary unless the decree
or a qualified domestic relations order (within the meaning of Code Section
414(p)) provides otherwise or a subsequent Beneficiary designation is made,
which again names the spouse as a Beneficiary.

      (g)   If the Plan provides an insured death benefit and a Participant
dies before any insurance coverage to which the Participant is entitled
under the Plan is effected, the death benefit from such insurance coverage
shall be limited to the premium which was or otherwise would have been used
for such purpose.

      (h)   In the event of any conflict between the terms of this Plan and
the terms of any Contract issued hereunder, the Plan provisions shall
control.

6.3   DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

      In the event of a Participant's Total and Permanent Disability prior
to the Participant's Retirement Date or other termination of employment,
all amounts credited to such Participant's Combined Account shall become
fully Vested. In the event of a Participant's Total and Permanent
Disability, the Administrator, in accordance with the provisions of
Sections 6.5 and 6.7, shall direct the distribution to such Participant of
the entire Vested interest in the Plan.

                                    44

<PAGE>

6.4   DETERMINATION OF BENEFITS UPON TERMINATION

      (a)   If a Participant's employment with the Employer is terminated
for any reason other than death, Total and Permanent Disability, or
retirement, then such Participant shall be entitled to such benefits as are
provided herein.

      Distribution of the funds due to a Terminated Participant shall be
made on the occurrence of an event which would result in the distribution
had the Terminated Participant remained in the employ of the Employer (upon
the Participant's death, Total and Permanent Disability, Early or Normal
Retirement). However, at the election of the Participant, the Administrator
shall direct that the entire Vested portion of the Terminated Participant's
Combined Account be payable to such Terminated Participant provided the
conditions, if any, set forth in the Adoption Agreement have been
satisfied. Any distribution under this paragraph shall be made in a manner
which is consistent with and satisfies the provisions of Section 6.5,
including but not limited to, all notice and consent requirements of Code
Sections 411(a)(11) and 417 and the Regulations thereunder.

      Regardless of whether distributions in kind are permitted, in the
event the amount of the Vested portion of the Terminated Participant's
Combined Account equals or exceeds the fair market value of any insurance
Contracts, the Trustee, when so directed by the Administrator and agreed to
by the Terminated Participant, shall assign, transfer, and set over to such
Terminated Participant all Contracts on such Terminated Participant's life
in such form or with such endorsements, so that the settlement options and
forms of payment are consistent with the provisions of Section 6.5. In the
event that the Terminated Participant's Vested portion does not at least
equal the fair market value of the Contracts, if any, the Terminated
Participant may pay over to the Trustee the sum needed to make the
distribution equal to the value of the Contracts being assigned or
transferred, or the Trustee, pursuant to the Participant's election, may
borrow the cash value of the Contracts from the Insurer so that the value
of the Contracts is equal to the Vested portion of the Terminated
Participant's Combined Account and then assign the Contracts to the
Terminated Participant.

      Notwithstanding the above, unless otherwise elected in the Adoption
Agreement, if the value of a Terminated Participant's Vested benefit
derived from Employer and Employee contributions does not exceed $5,000
(or, $3,500 for distributions made prior to the later of the first day of
the first Plan Year beginning on or after August 5, 1997, or the date
specified in the Adoption Agreement) the Administrator shall direct that
the entire Vested benefit be paid to such Participant in a single lump-sum
without regard to the consent of the Participant or the Participant's
spouse. A Participant's Vested benefit shall not include Qualified
Voluntary Employee Contributions within the meaning of Code Section
72(o)(5)(B) for Plan Years beginning prior to January 1, 1989. Furthermore,
the determination of whether the $5,000 (or, if applicable, $3,500)
threshold has been exceeded is generally based on the value of the Vested
benefit as of the Valuation Date preceding the date of the distribution.
However, if the "lookback rule" applies, the applicable threshold is deemed
to be exceeded if the Vested benefit exceeded the applicable threshold at
the time of any prior distribution. The "lookback rule" generally applies
to all distributions made prior to March 22, 1999. With respect to
distributions made on or after March 22, 1999, the "lookback rule" applies
if either (1) the provisions of Section 6.12 do not apply or (2) a
Participant has begun to receive distributions pursuant to an optional form
of benefit under which at least one scheduled periodic distribution has not
yet been made, and if the value of the Participant's benefit, determined at
the time of the first distribution under that optional form of benefit
exceeded the applicable threshold. However, the Plan does not fail to
satisfy the requirements of this paragraph if, prior to the adoption of
this Prototype Plan, the "lookback rule" was applied to all distributions.
Notwithstanding the preceding, the "lookback rule" will not apply to any
distributions made on or after October 17, 2000.

                                    45

<PAGE>

      (b)   The Vested portion of any Participant's Account shall be a
percentage of such Participant's Account determined on the basis of the
Participant's number of Years of Service (or Periods of Service if the
Elapsed Time Method is elected) according to the vesting schedule specified
in the Adoption Agreement. However, a Participant's entire interest in the
Plan shall be non-forfeitable upon the Participant's Normal Retirement Age
(if the Participant is employed by the Employer on or after such date) or
upon the Participant's attainment of Early Retirement Date, if any.

      (c)   For any Top Heavy Plan Year, the minimum top heavy vesting
schedule elected by the Employer in the Adoption Agreement will
automatically apply to the Plan. The minimum top heavy vesting schedule
applies to all benefits within the meaning of Code Section 411(a)(7) except
those attributable to Employee contributions, including benefits accrued
before the effective date of Code Section 416 and benefits accrued before
the Plan became top heavy. Further, no decrease in a Participant's Vested
percentage shall occur in the event the Plan's status as top heavy changes
for any Plan Year.

      If in any subsequent Plan Year the Plan ceases to be a Top Heavy
Plan, then unless a specific Plan amendment is made to provide otherwise,
the Administrator will continue to use the vesting schedule in effect while
the Plan was a Top Heavy Plan.

      (d)   Upon the complete discontinuance of the Employer's
contributions to the Plan (if this is a profit sharing plan) or upon any
full or partial termination of the Plan, all amounts then credited to the
account of any affected Participant shall become 100% Vested and shall not
thereafter be subject to Forfeiture.

      (e)   If this is an amended or restated Plan, then notwithstanding
the vesting schedule specified in the Adoption Agreement, the Vested
percentage of a Participant's Account shall not be less than the Vested
percentage attained as of the later of the effective date or adoption date
of this amendment and restatement. The computation of a Participant's
nonforfeitable percentage of such Participant's interest in the Plan shall
not be reduced as the result of any direct or indirect amendment to this
Article, or due to changes in the Plan's status as a Top Heavy Plan.
Furthermore, if the Plan's vesting schedule is amended, then the amended
schedule will only apply to those Participants who complete an Hour of
Service after the effective date of the amendment.

      (f)   If the Plan's vesting schedule is amended, or if the Plan is
amended in any way that directly or indirectly affects the computation of
the Participant's nonforfeitable percentage or if the Plan is deemed
amended by an automatic change to a top heavy vesting schedule, then each
Participant with at least three (3) Years of Service (or Periods of Service
if the Elapsed Time Method is elected) as of the expiration date of the
election period may elect to have such Participant's nonforfeitable
percentage computed under the Plan without regard to such amendment or
change. If a Participant fails to make such election, then such Participant
shall be subject to the new vesting schedule. The Participant's election
period shall commence on the adoption date of the amendment and shall end
sixty (60) days after the latest of:

            (1)   the adoption date of the amendment,

            (2)   the effective date of the amendment, or

            (3)   the date the Participant receives written notice of the
      amendment from the Employer or Administrator.

      (g)   In determining Years of Service or Periods of Service for
purposes of vesting under the Plan, Years of Service or Periods of Service
shall be excluded as elected in the Adoption Agreement.

                                    46

<PAGE>

6.5   DISTRIBUTION OF BENEFITS

      (a)   (1)   Unless otherwise elected as provided below, a Participant
      who is married on the Annuity Starting Date and who does not die
      before the Annuity Starting Date shall receive the value of all Plan
      benefits in the form of a Joint and Survivor Annuity. The Joint and
      Survivor Annuity is an annuity that commences immediately and shall
      be equal in value to a single life annuity. Such joint and survivor
      benefits following the Participant's death shall continue to the
      spouse during the spouse's lifetime at a rate equal to either fifty
      percent (50%), seventy-five percent (75%) (or, sixty-six and two-
      thirds percent (66 2/3%) if the Insurer used to provide the annuity
      does not offer a joint and seventy-five percent (75%) annuity), or
      one hundred percent (100%) of the rate at which such benefits were
      payable to the Participant. Unless otherwise elected in the Adoption
      Agreement, a joint and fifty percent (50%) survivor annuity shall be
      considered the designated qualified Joint and Survivor Annuity and
      the normal form of payment for the purposes of this Plan. However,
      the Participant may, without spousal consent, elect an alternative
      Joint and Survivor Annuity, which alternative shall be equal in value
      to the designated qualified Joint and Survivor Annuity. An unmarried
      Participant shall receive the value of such Participant's benefit in
      the form of a life annuity. Such unmarried Participant, however, may
      elect to waive the life annuity. The election must comply with the
      provisions of this Section as if it were an election to waive the
      Joint and Survivor Annuity by a married Participant, but without
      fulfilling the spousal consent requirement. The Participant may elect
      to have any annuity provided for in this Section distributed upon the
      attainment of the "earliest retirement age" under the Plan. The
      "earliest retirement age" is the earliest date on which, under the
      Plan, the Participant could elect to receive retirement benefits.

            (2)   Any election to waive the Joint and Survivor Annuity must
      be made by the Participant in writing (or in such other form as
      permitted by the IRS) during the election period and be consented to
      in writing (or in such other form as permitted by the IRS) by the
      Participant's spouse. If the spouse is legally incompetent to give
      consent, the spouse's legal guardian, even if such guardian is the
      Participant, may give consent. Such election shall designate a
      Beneficiary (or a form of benefits) that may not be changed without
      spousal consent (unless the consent of the spouse expressly permits
      designations by the Participant without the requirement of further
      consent by the spouse). Such spouse's consent shall be irrevocable
      and must acknowledge the effect of such election and be witnessed by
      a Plan representative or a notary public. Such consent shall not be
      required if it is established to the satisfaction of the
      Administrator that the required consent cannot be obtained because
      there is no spouse, the spouse cannot be located, or other
      circumstances that may be prescribed by Regulations. The election
      made by the Participant and consented to by such Participant's spouse
      may be revoked by the Participant in writing (or in such other form
      as permitted by the IRS) without the consent of the spouse at any
      time during the election period. A revocation of a prior election
      shall cause the Participant's benefits to be distributed as a Joint
      and Survivor Annuity. The number of revocations shall not be limited.
      Any new election must comply with the requirements of this paragraph.
      A former spouse's waiver shall not be binding on a new spouse.

            (3)   The election period to waive the Joint and Survivor
      Annuity shall be the ninety (90) day period ending on the Annuity
      Starting Date.

            (4)   For purposes of this Section, spouse or surviving spouse
      means the spouse or surviving spouse of the Participant, provided
      that a former spouse will be treated as the spouse or surviving
      spouse and a current spouse will not be treated as the spouse or
      surviving spouse to the extent provided under a qualified domestic
      relations order as described in Code Section 414(p).

                                    47

<PAGE>

            (5)   With regard to the election, except as otherwise provided
      herein, the Administrator shall provide to the Participant no less
      than thirty (30) days and no more than ninety (90) days before the
      Annuity Starting Date a written (or such other form as permitted by
      the IRS) explanation of:

                  (i)   the terms and conditions of the Joint and Survivor
            Annuity,

                  (ii)  the Participant's right to make and the effect of
            an election to waive the Joint and Survivor Annuity,

                  (iii) the right of the Participant's spouse to consent to
            any election to waive the Joint and Survivor Annuity, and

                  (iv)  the right of the Participant to revoke such
            election, and the effect of such revocation.

            (6)   Any distribution provided for in this Section made on or
      after December 31, 1996, may commence less than thirty (30) days
      after the notice required by Code Section 417(a)(3) is given provided
      the following requirements are satisfied:

                  (i)   the Administrator clearly informs the Participant
            that the Participant has a right to a period of thirty (30)
            days after receiving the notice to consider whether to waive
            the Joint and Survivor Annuity and to elect (with spousal
            consent) a form of distribution other than a Joint and Survivor
            Annuity;

                  (ii)  the Participant is permitted to revoke any
            affirmative distribution election at least until the Annuity
            Starting Date or, if later, at any time prior to the expiration
            of the seven (7) day period that begins the day after the
            explanation of the Joint and Survivor Annuity is provided to
            the Participant;

                  (iii) the Annuity Starting Date is after the time that
            the explanation of the Joint and Survivor Annuity is provided
            to the Participant. However, the Annuity Starting Date may be
            before the date that any affirmative distribution election is
            made by the Participant and before the date that the
            distribution is permitted to commence under (iv) below; and

                  (iv)  distribution in accordance with the affirmative
            election does not commence before the expiration of the seven
            (7) day period that begins the day after the explanation of the
            Joint and Survivor Annuity is provided to the Participant.

      (b)   In the event a married Participant duly elects pursuant to
paragraph (a)(2) above not to receive the benefit in the form of a Joint
and Survivor Annuity, or if such Participant is not married, in the form of
a life annuity, the Administrator, pursuant to the election of the
Participant, shall direct the distribution to a Participant or Beneficiary
any amount to which the Participant or Beneficiary is entitled under the
Plan in one or more of the following methods which are permitted pursuant
to the Adoption Agreement:

            (1)   One lump-sum payment in cash or, if elected in the
      Adoption Agreement, in property in the form of Employer stock that is
      allocated to the accounts of the Participant at the time of the
      distribution;

            (2)   Partial withdrawals;

                                    48

<PAGE>

            (3)   Payments over a period certain in monthly, quarterly,
      semiannual, or annual cash installments. The period over which such
      payment is to be made shall not extend beyond the Participant's life
      expectancy (or the life expectancy of the Participant and the
      Participant's designated Beneficiary). After periodic installments
      commence, the Participant shall have the right to reduce the period
      over which such periodic installments shall be made, and the cash
      amount of such periodic installments shall be adjusted accordingly

            (4)   Purchase of or providing an annuity. However, such
      annuity may not be in any form that will provide for payments over a
      period extending beyond either the life of the Participant (or the
      lives of the Participant and the Participant's designated
      Beneficiary) or the life expectancy of the Participant (or the life
      expectancy of the Participant and the Participant's designated
      Beneficiary).

      (c)   Benefits may not be paid without the Participant's and the
Participant's spouse's consent if the present value of the Participant's
Joint and Survivor Annuity derived from Employer and Employee contributions
exceeds, or has ever exceeded, $5,000 (or $3,500, for distributions made
prior to the later of the first day of the first Plan Year beginning after
August 5, 1997, or the date specified in the Adoption Agreement) and the
benefit is "immediately distributable." However, spousal consent is not
required if the distribution will made in the form a Qualified Joint and
Survivor Annuity and the benefit is "immediately distributable." A benefit
is "immediately distributable" if any part of the benefit could be
distributed to the Participant (or surviving spouse) before the Participant
attains (or would have attained if not deceased) the later of the
Participant's Normal Retirement Age or age 62.

      If the value of the Participant's benefit derived from Employer and
Employee contributions does not exceed, and has never exceeded at the time
of any prior distribution, $5,000 (or, if applicable, $3,500), then the
Administrator will distribute such benefit in a lump-sum without such
Participant's consent. No distribution may be made under the preceding
sentence after the Annuity Starting Date unless the Participant and the
Participant's spouse consent in writing (or in such other form as permitted
by the IRS) to such distribution. Any consent required under this paragraph
must be obtained not more than ninety (90) days before commencement of the
distribution and shall be made in a manner consistent with Section
6.5(a)(2). Notwithstanding the preceding, the "lookback rule" (which
provides that if the present value at the time of a prior distribution
exceeded the applicable dollar threshold, then the present value at any
subsequent time is deemed to exceed the threshold) will not apply to any
distributions made on or after October 17, 2000.

      (d)   The following rules will apply with respect to the consent
requirements set forth in subsection (c):

            (1)   No consent shall be valid unless the Participant has
      received a general description of the material features and an
      explanation of the relative values of the optional forms of benefit
      available under the Plan that would satisfy the notice requirements
      of Code Section 417;

            (2)   The Participant must be informed of the right to defer
      receipt of the distribution. If a Participant fails to consent, it
      shall be deemed an election to defer the commencement of payment of
      any benefit. However, any election to defer the receipt of benefits
      shall not apply with respect to distributions that are required under
      Section 6.5(e);

            (3)   Notice of the rights specified under this paragraph shall
      be provided no less than thirty (30) days and no more than ninety
      (90) days before the Annuity Starting Date;

                                    49

<PAGE>

            (4)   Written (or such other form as permitted by the IRS)
      consent of the Participant to the distribution must not be made
      before the Participant receives the notice and must not be made more
      than ninety (90) days before the Annuity Starting Date; and

            (5)   No consent shall be valid if a significant detriment is
      imposed under the Plan on any Participant who does not consent to the
      distribution.

      (e)   Notwithstanding any provision in the Plan to the contrary, for
Plan Years beginning after December 31, 1996, the distribution of a
Participant's benefits, whether under the Plan or through the purchase of
an annuity Contract, shall be made in accordance with the following
requirements and shall otherwise comply with Code Section 401(a)(9) and the
Regulations thereunder (including Regulation 1.401(a)(9)-2):

            (1)   A Participant's benefits will be distributed or must
      begin to be distributed not later than the Participant's "required
      beginning date." Alternatively, distributions to a Participant must
      begin no later than the Participant's "required beginning date" and
      must be made over the life of the Participant (or the lives of the
      Participant and the Participant's designated Beneficiary) or the life
      expectancy of the Participant (or the life expectancies of the
      Participant and the Participant's designated Beneficiary) in
      accordance with Regulations. However, if the distribution is to be in
      the form of a joint and survivor annuity or single life annuity, then
      distributions must begin no later than the "required beginning date"
      and must be made over the life of the Participant (or the lives of
      the Participant and the Participant's designated Beneficiary) in
      accordance with Regulations.

            (2)   The "required beginning date" for a Participant who is a
      "five percent (5%) owner" with respect to the Plan Year ending in the
      calendar year in which such Participant attains age 70 1/2 means
      April 1st of the calendar year following the calendar year in which
      the Participant attains age 70 1/2. Once distributions have begun to
      a "five percent (5%) owner" under this subsection, they must continue
      to be distributed, even if the Participant ceases to be a "five
      percent (5%) owner" in a subsequent year.

            (3)   The "required beginning date" for a Participant other
      than a "five percent (5%) owner" means, April 1st of the calendar
      year following the later of the calendar year in which the
      Participant attains age 70 1/2 or the calendar year in which the
      Participant retires. If this is an amendment or restatement adopted
      after the close of the GUST remedial amendment period of a Plan that
      has continued to use the pre-SBJPA definition of "required beginning
      date:" (i) the preceding sentence shall apply, (ii) there shall be
      preserved as an optional form of benefit for a Participant other than
      a "five percent (5%) owner" the right to elect an in-service
      distribution from all accounts upon attaining age 70 1/2 and (iii)
      any Participant other than a "five percent (5%) owner" who had
      previously commenced receiving required minimum distributions may
      elect to stop receiving those distributions and have them recommence
      in accordance with the post-SBJPA rules, provided that, when
      distributions recommence, if the Plan permit annuities as a form of
      distribution there shall be a new annuity starting date.

            (4)   If this is an amendment or restatement  adopted within
      the GUST remedial amendment period of a plan that contained the pre
      SBJPA rules and an election is made to use the post-SBJPA rules, then
      the transition rules elected in the Adoption Agreement will apply, if
      any.

            (5)   Except as otherwise provided herein, "five percent (5%)
      owner" means, for purposes of this Section, a Participant who is a
      five percent (5%) owner as defined in Code Section 416 at any time
      during the Plan Year ending with or within the calendar year in which
      such owner attains age 70 1/2.

                                    50

<PAGE>

            (6)   Distributions to a Participant and such Participant's
      Beneficiaries will only be made in accordance with the incidental
      death benefit requirements of Code Section 401(a)(9)(G) and the
      Regulations thereunder.

            (7)   For purposes of this Section, the life expectancy of a
      Participant and/or a Participant's spouse (other than in the case of
      a life annuity) shall or shall not be redetermined annually as
      elected in the Adoption Agreement and in accordance with Regulations.
      If the Participant or the Participant's spouse may elect, pursuant to
      the Adoption Agreement, to have life expectancies recalculated, then
      the election, once made shall be irrevocable. If no election is made
      by the time distributions must commence, then the life expectancy of
      the Participant and the Participant's spouse shall be subject to
      recalculation. Life expectancy and joint and last survivor life
      expectancy shall be computed using the return multiples in Tables V
      and VI of Regulation Section 1.72-9.

            (8)   With respect to distributions under the Plan made for
      calendar years beginning on or after January 1, 2001, or if later,
      the date specified in the Adoption Agreement, the Plan will apply the
      minimum distribution requirements of Code Section 401(a)(9) in
      accordance with the Regulations under section 401(a)(9) that were
      proposed on January 17, 2001, notwithstanding any provision of the
      Plan to the contrary. This amendment shall continue in effect until
      the end of the last calendar year beginning before the effective date
      of final Regulations under section 401(a)(9) or such other date as
      may be specified in guidance published by the Internal Revenue
      Service.

      However, if the date specified in the Adoption Agreement is a date in
2001 other than January 1, 2001, then with respect to distributions under
the Plan made on or after such date for calendar years beginning on or
after January 1, 2001, the Plan will apply the minimum distribution
requirements of Code Section 401(a)(9) in accordance with the Regulations
under section 401(a)(9) that were proposed on January 17, 2001,
notwithstanding any provision of the Plan to the contrary. If the total
amount of required minimum distributions made to a participant for 2001
prior to the specified date are equal to or greater than the amount of
required minimum distributions determined under the 2001 Proposed
Regulations, then no additional distributions are required for such
participant for 2001 on or after such date. If the total amount of required
minimum distributions made to a participant for 2001 prior to the specified
date are less than the amount determined under the 2001 Proposed
Regulations, then the amount of required minimum distributions for 2001 on
or after such date will be determined so that the total amount of required
minimum distributions for 2001 is the amount determined under the 2001
Proposed Regulations. This amendment shall continue in effect until the end
of the last calendar year beginning before the effective date of final
Regulations under section 401(a)(9) or such other date as may be specified
in guidance published by the Internal Revenue Service.

      (f)   All annuity Contracts under this Plan shall be non-transferable
when distributed. Furthermore, the terms of any annuity Contract purchased
and distributed to a Participant or spouse shall comply with all of the
requirements of this Plan.

      (g)   Subject to the spouse's right of consent afforded under the
Plan, the restrictions imposed by this Section shall not apply if a
Participant has, prior to January 1, 1984, made a written designation to
have retirement benefits paid in an alternative method acceptable under
Code Section 401(a) as in effect prior to the enactment of the Tax Equity
and Fiscal Responsibility Act of 1982 (TEFRA).

                                    51

<PAGE>

      (h)   If a distribution is made to a Participant who has not severed
employment and who is not fully Vested in the Participant's Account, and
the Participant may increase the Vested percentage in such account, then at
any relevant time the Participant's Vested portion of the account will be
equal to an amount ("X") determined by the formula:

      X equals P (AB plus D) - D

For purposes of applying the formula: P is the Vested percentage at the
relevant time, AB is the account balance at the relevant time, D is the
amount of distribution, and the relevant time is the time at which, under
the Plan, the Vested percentage in the account cannot increase.

      (i)   If this is a Plan amendment that eliminates or restricts the
ability of a Participant to receive payment of the Participant's interest
in the Plan under a particular optional form of benefit, then the amendment
shall not apply to any distribution with an annuity starting date earlier
than the earlier of: (i) the 90th day after the date the Participant
receiving the distribution has been furnished a summary that reflects the
amendment and that satisfies the Act requirements at 29 CFR 2520.104b-3
relating to a summary of material modifications or (ii) the first day of
the second Plan Year following the Plan Year in which the amendment is
adopted.

6.6   DISTRIBUTION OF BENEFITS UPON DEATH

      (a)   Unless otherwise elected as provided below, a Vested
Participant who dies before the Annuity Starting Date and who has a
surviving spouse shall have the Pre-Retirement Survivor Annuity paid to the
surviving spouse. The Participant's spouse may direct that payment of the
Pre-Retirement Survivor Annuity commence within a reasonable period after
the Participant's death. If the spouse does not so direct, payment of such
benefit will commence at the time the Participant would have attained the
later of Normal Retirement Age or age 62. However, the spouse may elect a
later commencement date. Any distribution to the Participant's spouse shall
be subject to the rules specified in Section 6.6(h).

      (b)   Any election to waive the Pre-Retirement Survivor Annuity
before the Participant's death must be made by the Participant in writing
(or in such other form as permitted by the IRS) during the election period
and shall require the spouse's irrevocable consent in the same manner
provided for in Section 6.5(a)(2). Further, the spouse's consent must
acknowledge the specific nonspouse Beneficiary. Notwithstanding the
foregoing, the nonspouse Beneficiary need not be acknowledged, provided the
consent of the spouse acknowledges that the spouse has the right to limit
consent only to a specific Beneficiary and that the spouse voluntarily
elects to relinquish such right.

      (c)   The election period to waive the Pre-Retirement Survivor
Annuity shall begin on the first day of the Plan Year in which the
Participant attains age 35 and end on the date of the Participant's death.
An earlier waiver (with spousal consent) may be made provided a written (or
such other form as permitted by the IRS) explanation of the Pre-Retirement
Survivor Annuity is given to the Participant and such waiver becomes
invalid at the beginning of the Plan Year in which the Participant turns
age 35. In the event a Participant separates from service prior to the
beginning of the election period, the election period shall begin on the
date of such separation from service.

      (d)   With regard to the election, the Administrator shall provide
each Participant within the applicable election period, with respect to
such Participant (and consistent with Regulations), a written (or such
other form as permitted by the IRS) explanation of the Pre-Retirement
Survivor Annuity containing comparable information to that required
pursuant to Section 6.5(a)(5). For the purposes of this paragraph, the term
"applicable period" means, with respect to a Participant, whichever of the
following periods ends last:

                                    52

<PAGE>

            (1)   The period beginning with the first day of the Plan Year
      in which the Participant attains age 32 and ending with the close of
      the Plan Year preceding the Plan Year in which the Participant
      attains age 35;

            (2)   A reasonable period after the individual becomes a
      Participant;

            (3)   A reasonable period ending after the Plan no longer fully
      subsidizes the cost of the Pre-Retirement Survivor Annuity with
      respect to the Participant; or

            (4)   A reasonable period ending after Code Section 401(a)(11)
      applies to the Participant.

      For purposes of applying this subsection, a reasonable period ending
after the enumerated events described in (2), (3) and (4) is the end of the
two (2) year period beginning one (1) year prior to the date the applicable
event occurs, and ending one (1) year after that date. In the case of a
Participant who separates from service before the Plan Year in which age 35
is attained, notice shall be provided within the two (2) year period
beginning one (1) year prior to separation and ending one (1) year after
separation. If such a Participant thereafter returns to employment with the
Employer, the applicable period for such Participant shall be redetermined.

      (e)   The Pre-Retirement Survivor Annuity provided for in this
Section shall apply only to Participants who are credited with an Hour of
Service on or after August 23, 1984. Former Participants who are not
credited with an Hour of Service on or after August 23, 1984, shall be
provided with rights to the Pre-Retirement Survivor Annuity in accordance
with Section 303(e)(2) of the Retirement Equity Act of 1984.

      (f)   If the value of the Pre-Retirement Survivor Annuity derived
from Employer and Employee contributions does not exceed, and has never
exceeded at the time of any prior distribution, $5,000 (or, $3,500 for
distributions made prior to the later of the first day of the first Plan
Year beginning after August 5, 1997, or the date specified in the Adoption
Agreement) the Administrator shall direct the distribution of such amount
to the Participant's spouse as soon as practicable. No distribution may be
made under the preceding sentence after the Annuity Starting Date unless
the spouse consents in writing (or in such other form as permitted by the
IRS). If the value exceeds, or has ever exceeded at the time of any prior
distribution, $5,000 (or, if applicable, $3,500), an immediate distribution
of the entire amount may be made to the surviving spouse, provided such
surviving spouse consents in writing (or in such other form as permitted by
the IRS) to such distribution. Any consent required under this paragraph
must be obtained not more than ninety (90) days before commencement of the
distribution and shall be made in a manner consistent with Section
6.5(a)(2). Notwithstanding the preceding, the "lookback rule" (which
provides that if the present value at the time of a prior distribution
exceeded the applicable dollar threshold, then the present value at any
subsequent time is deemed to exceed the threshold) will not apply to any
distributions made on or after October 17, 2000.

      (g)   Distributions made upon the death of a Participant prior to he
or she receiving any benefits shall be made pursuant to the election of the
Participant or Beneficiary. Death benefits may be paid to a Participant's
Beneficiary in one of the following optional forms of benefits subject to
the rules specified in Section 6.6(h) and the elections made in the
Adoption Agreement. Such optional forms of distributions may be elected by
the Participant in the event there is an election to waive the
Pre-Retirement Survivor Annuity, and for any death benefits in excess of
the Pre-Retirement Survivor Annuity. However, if no optional form of
distribution was elected by the Participant prior to death, then the
Participant's Beneficiary may elect the form of distribution:

                                    53

<PAGE>

            (1)   One lump-sum payment in cash or, if elected in the
      Adoption Agreement, in property in the form of Employer stock that is
      allocated to the accounts of the Participant at the time of the
      distribution.

            (2)   Payment in monthly, quarterly, semi-annual, or annual
      cash installments over a period to be determined by the Participant
      or the Participant's Beneficiary. After periodic installments
      commence, the Beneficiary shall have the right to reduce the period
      over which such periodic installments shall be made, and the cash
      amount of such periodic installments shall be adjusted accordingly.

            (3)   In the form of an annuity over the life expectancy of the
      Beneficiary.

            (4)   If death benefits in excess of the Pre-Retirement
      Survivor Annuity are to be paid to the surviving spouse, such
      benefits may be paid pursuant to (1) or (2) above, or used to
      purchase an annuity so as to increase the payments made pursuant to
      the Pre-Retirement Survivor Annuity.

      (h)   Notwithstanding any provision in the Plan to the contrary,
distributions upon the death of a Participant shall be made in accordance
with the following requirements and shall otherwise comply with Code
Section 401(a)(9) and the Regulations thereunder.

            (1)   If it is determined, pursuant to Regulations, that the
      distribution of a Participant's interest has begun and the
      Participant dies before the entire interest has been distributed, the
      remaining portion of such interest shall be distributed at least as
      rapidly as under the method of distribution elected pursuant to
      Section 6.5 as of the date of death.

            (2)   If a Participant dies before receiving any distributions
      of the interest in the Plan or before distributions are deemed to
      have begun pursuant to Regulations, then the death benefit shall be
      distributed to the Participant's Beneficiaries in accordance with the
      following rules subject to subsections 6.6(h)(3) and 6.6(i) below:

                  (i)   The entire death benefit shall be distributed to
            the Participant's Beneficiaries by December 31st of the
            calendar year in which the fifth anniversary of the
            Participant's death occurs;

                  (ii)  The 5-year distribution requirement of (i) above
            shall not apply to any portion of the deceased Participant's
            interest which is payable to or for the benefit of a designated
            Beneficiary. In such event, such portion shall be distributed
            over the life of such designated Beneficiary (or over a period
            not extending beyond the life expectancy of such designated
            Beneficiary) provided such distribution begins not later than
            December 31st of the calendar year immediately following the
            calendar year in which the Participant died (or such later date
            as may be prescribed by Regulations);

                  (iii) However, in the event the Participant's spouse
            (determined as of the date of the Participant's death) is the
            designated Beneficiary, the provisions of (ii) above shall
            apply except that the requirement that distributions commence
            within one year of the Participant's death shall not apply. In
            lieu thereof, distributions must commence on or before the
            later of: (1) December 31st of the calendar year immediately
            following the calendar year in which the Participant died; or
            (2) December 31st of the calendar year in which the Participant
            would have attained age 70 1/2. If the surviving spouse dies
            before distributions to such spouse begin, then the 5-year
            distribution requirement of this Section shall apply as if the
            spouse was the Participant.

                                    54

<PAGE>

            (3)   Notwithstanding subparagraph (2) above, if a
      Participant's death benefits are to be paid in the form of a
      Pre-Retirement Survivor Annuity, then distributions to the
      Participant's surviving spouse must commence on or before the later
      of: (1) December 31st of the calendar year immediately following the
      calendar year in which the Participant died; or (2) December 31st of
      the calendar year in which the Participant would have attained age
      70 1/2.

                  (i)   For purposes of Section 6.6(h)(2), the election by
            a designated Beneficiary to be excepted from the 5-year
            distribution requirement (if permitted in the Adoption
            Agreement) must be made no later than December 31st of the
            calendar year following the calendar year of the Participant's
            death. Except, however, with respect to a designated
            Beneficiary who is the Participant's surviving spouse, the
            election must be made by the earlier of: (1) December 31st of
            the calendar year immediately following the calendar year in
            which the Participant died or, if later, December 31st of the
            calendar year in which the Participant would have attained age
            70 1/2; or (2) December 31st of the calendar year which
            contains the fifth anniversary of the date of the Participant's
            death. An election by a designated Beneficiary must be in
            writing (or in such other form as permitted by the IRS) and
            shall be irrevocable as of the last day of the election period
            stated herein. In the absence of an election by the Participant
            or a designated Beneficiary, the 5-year distribution
            requirement shall apply.

      (j)   For purposes of this Section, the life expectancy of a
Participant and a Participant's spouse (other than in the case of a life
annuity) shall or shall not be redetermined annually as elected in the
Adoption Agreement and in accordance with Regulations. If the Participant
may elect, pursuant to the Adoption Agreement, to have life expectancies
recalculated, then the election, once made shall be irrevocable. If no
election is made by the time distributions must commence, then the life
expectancy of the Participant and the Participant's spouse shall be subject
to recalculation. Life expectancy and joint and last survivor life
expectancy shall be computed using the return multiples in Tables V and VI
of Regulation Section 1.72-9.

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

      (l)   In the event that less than one hundred percent (100%) of a
Participant's interest in the Plan is distributed to such Participant's
spouse, the portion of the distribution attributable to the Participant's
Voluntary Contribution Account shall be in the same proportion that the
Participant's Voluntary Contribution Account bears to the Participant's
total interest in the Plan.

      (m)   Subject to the spouse's right of consent afforded under the
Plan, the restrictions imposed by this Section shall not apply if a
Participant has, prior to January 1, 1984, made a written designation to
have death benefits paid in an alternative method acceptable under Code
Section 401(a) as in effect prior to the enactment of the Tax Equity and
Fiscal Responsibility Act of 1982 (TEFRA).

                                    55

<PAGE>

6.7   TIME OF DISTRIBUTION

      Except as limited by Sections 6.5 and 6.6, whenever a distribution is
to be made, or a series of payments are to commence, the distribution or
series of payments may be made or begun on such date or as soon thereafter
as is practicable. However, unless a Former Participant elects in writing
to defer the receipt of benefits (such election may not result in a death
benefit that is more than incidental), the payment of benefits shall begin
not later than the sixtieth (60th) day after the close of the Plan Year in
which the latest of the following events occurs: (a) the date on which the
Participant attains the earlier of age 65 or the Normal Retirement Age
specified herein; (b) the tenth (10th) anniversary of the year in which the
Participant commenced participation in the Plan; or (c) the date the
Participant terminates service with the Employer.

      Notwithstanding the foregoing, the failure of a Participant and, if
applicable, the Participant's spouse, to consent to a distribution that is
"immediately distributable" (within the meaning of Section 6.5(c)), shall
be deemed to be an election to defer the commencement of payment of any
benefit sufficient to satisfy this Section.

6.8   DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

      In the event a distribution is to be made to a minor or incompetent
Beneficiary, then the Administrator may direct that such distribution be
paid to the legal guardian, or if none in the case of a minor Beneficiary,
to a parent of such Beneficiary, or to the custodian for such Beneficiary
under the Uniform Gift to Minors Act or Gift to Minors Act, if such is
permitted by the laws of the state in which said Beneficiary resides. Such
a payment to the legal guardian, custodian or parent of a minor or
incompetent Beneficiary shall fully discharge the Trustee, Employer, and
Plan from further liability on account thereof.

6.9   LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

      In the event that all, or any portion, of the distribution payable to
a Participant or a spousal Beneficiary to whom Section 6.6 applies
hereunder shall, at the later of the Participant's attainment of age 62 or
Normal Retirement Age, remain unpaid solely by reason of the inability of
the Administrator, after diligent effort, to ascertain the whereabouts of
such Participant or Beneficiary, the amount so distributable shall be
treated as a Forfeiture pursuant to the Plan. Notwithstanding the
foregoing, if (i) the value of a Participant's Vested benefit derived from
Employer and Employee contributions payable pursuant to Section 6.5  does
not exceed $5,000, (ii) the benefit is payable to a Participant pursuant to
Section 8.2 or a Beneficiary pursuant to Section 6.12 or (iii)  the
Participant or Beneficiary had previously elected or consented to a
distribution, and in each case such benefit shall remain unpaid solely by
reason of the inability of the Administrator, after diligent effort, to
ascertain the  whereabouts of such Participant or Beneficiary,  the amount
so held then shall be treated as a Forfeiture. Notwithstanding the
foregoing, if the distribution is a "minimum required distribution" under
the Internal Revenue Code as described in Sections 6.5(e) or 6.6(h) of the
Plan, such amount shall be treated as a Forfeiture as soon as practicable
following the date that it is determined that the Participant or
Beneficiary cannot be located. In the event a Participant or Beneficiary is
located subsequent to the Forfeiture, such benefit shall be restored, first
from Forfeitures, if any, and then from an additional Employer
contribution, if necessary. Upon Plan termination, the portion of the
distributable amount that is an "eligible rollover distribution" as defined
in Plan Section 6.14(b)(1) may be paid directly to an individual retirement
account described in Code Section 408(a) or an individual retirement
annuity described in Code Section 408(b). However, regardless of the
preceding, a benefit that is lost by reason of escheat under applicable
state law is not treated as a Forfeiture for purposes of this Section nor
as an impermissible forfeiture under the Code.

                                    56

<PAGE>

6.10  IN-SERVICE DISTRIBUTION

      For Profit Sharing Plans and 401(k) Plans, if elected in the Adoption
Agreement, at such time as the conditions set forth in the Adoption
Agreement have been satisfied, then the Administrator, at the election of a
Participant who has not severed employment with the Employer, shall direct
the distribution in cash of up to the entire Vested amount then credited to
the accounts as elected in the Adoption Agreement maintained on behalf of
such Participant. Notwithstanding the foregoing, effective January 1, 2002
(or in the case of a Profit Sharing Plan or a 401(k) Plan that is first
amended into the form of this Prototype Plan after January 1, 2002,
effective as of the date of such amendment), a Participant who has not
severed employment with the Employer may elect to receive a distribution of
up to the entire value of his or her Participant Rollover Account or
Voluntary Contribution Account. The minimum amount of any such distribution
shall be $500. In the event that the Administrator makes such a
distribution, the Participant shall continue to be eligible to participate
in the Plan on the same basis as any other Employee. Any distribution made
pursuant to this Section shall be made in a manner consistent with Section
6.5, including, but not limited to, all notice and consent requirements of
Code Sections 411(a)(11) and 417 and the Regulations thereunder.
Furthermore, if an in-service distribution is permitted from more than one
account type, the Administrator may determine any ordering of a
Participant's in-service distribution from such accounts.

6.11  ADVANCE DISTRIBUTION FOR HARDSHIP

      (a)   For Profit Sharing Plans and 401(k) Plans (except to the extent
Section 12.9 applies), if elected in the Adoption Agreement, the
Administrator, at the election of the Participant, shall direct the
distribution in a single sum in cash to any Participant in any one Plan
Year up to the lesser of 100% of the Vested interest of the Participant's
Combined Account valued as of the last Valuation Date or the amount
necessary to satisfy the immediate and heavy financial need of the
Participant. Any distribution made pursuant to this Section shall be deemed
to be made as of the first day of the Plan Year or, if later, the Valuation
Date immediately preceding the date of distribution, and the account from
which the distribution is for an immediate and heavy financial need. The
Administrator will determine whether there is an immediate and heavy
financial need based on the facts and circumstances which may be based upon
the Participant's representations as described in Section 12.9(b). An
immediate and heavy financial need includes a distribution for one of the
following:

            (1)   Medical expenses described in Code Section 213(d)
      incurred by the Participant, the Participant's spouse, or any of the
      Participant's dependents (as defined in Code Section 152) or
      necessary for these persons to obtain medical care as described in
      Code Section 213(d);

            (2)   Costs directly related to the purchase (excluding
      mortgage payments) of a principal residence for the Participant;

            (3)   Payment of tuition, related educational fees, and
      room and board expenses, for the next twelve (12) months of
      post-secondary education for the Participant, the Participant's
      spouse, children, or dependents (as defined in Code Section 152); or

            (4)   Payments necessary to prevent the eviction of the
      Participant from the Participant's principal residence or foreclosure
      on the mortgage on that residence.

      (b)   The minimum amount of a hardship distribution made pursuant to
this Section 6.11 and/or Section 12.9 is $500. If a hardship distribution
under Sections 6.11 and/or12.9 is permitted from more than one account
type, the Administrator may determine any ordering of a Participant's
hardship distribution from such accounts.

                                    57

<PAGE>

      (c)   Any distribution made pursuant to this Section shall be made in
a manner which is consistent with and satisfies the provisions of Section
6.5, including, but not limited to, all notice and consent requirements of
Code Sections 411(a)(11) and 417 and the Regulations thereunder.

6.12  SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS

      (a)   Unless annuities are required to be offered under the Plan
pursuant to Code Section 411(d)(6), the provisions of this Section apply to
a Participant in a Profit Sharing Plan or 401(k) Plan.

      (b)   A Participant shall be prohibited from receiving a distribution
in the form of a life annuity and the Joint and Survivor Annuity provisions
of Section 6.5 shall not apply, unless the payment of benefits in such
forms is required to prevent the impermissible reduction of a "Section
411(d)(6) protected benefit" described therein.

      (c)   Notwithstanding anything in Sections 6.2 and 6.6 to the
contrary, upon the death of a Participant, the automatic form of
distribution will be a lump-sum rather than a Qualified Pre-Retirement
Survivor Annuity, and no other form of distribution shall be available.
Furthermore, the Participant's spouse will be the Beneficiary of the
Participant's entire Vested interest in the Plan unless an election is made
to waive the spouse as Beneficiary. The other provisions in Section 6.2
shall be applied by treating the death benefit in this subsection as though
it is a Qualified Pre-Retirement Survivor Annuity.

      (d)   Except to the extent otherwise provided in this Section, the
provisions of Sections 6.2, 6.5 and 6.6 regarding spousal consent (and
solely with respect to Section 6.6. regarding forms of benefit) shall be
inoperative with respect to this Plan.

      (e)   If a distribution is one to which Code Sections 401(a)(11) and
417 do not apply, such distribution may commence less than thirty (30) days
after the notice required under Regulation 1.411(a)-11(c) is given,
provided that:

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

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

6.13  QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

      All rights and benefits, including elections, provided to a
Participant in this Plan shall be subject to the rights afforded to any
"alternate payee" under a "qualified domestic relations order."
Furthermore, a distribution to an "alternate payee" shall be permitted if
such distribution is authorized by a "qualified domestic relations order,"
even if the affected Participant has not reached the "earliest retirement
age" under the Plan. For the purposes of this Section, "alternate payee,"
"qualified domestic relations order" and "earliest retirement age" shall
have the meanings set forth under Code Section 414(p).

6.14  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
Administrator, to have any portion of an "eligible rollover distribution"
paid directly to an "eligible retirement plan" specified by the
"distributee" in a "direct rollover."

                                    58

<PAGE>

      (b)   For purposes of this Section, the following definitions shall
apply:

            (1)   An "eligible rollover distribution" means any
      distribution described in Code Section 402(c)(4) and generally
      includes 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: 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; any distribution to the
      extent such distribution is required under Code Section 401(a)(9);
      the portion of any other distribution(s) that is not includible in
      gross income (determined without regard to the exclusion for net
      unrealized appreciation with respect to employer securities); and for
      distributions made after December 31, 1998, any hardship distribution
      described in Code Section 401(k)(2)(B)(i)(IV).

            (2)   An "eligible retirement plan" is an individual retirement
      account described in Code Section 408(a), an individual retirement
      annuity described in Code Section 408(b), an annuity plan described
      in Code Section 403(a), or a qualified plan described in Code Section
      401(a), 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.

            (3)   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 spouse or former spouse who is
      the alternate payee under a qualified domestic relations order, as
      defined in Code Section 414(p), are distributees with regard to the
      interest of the spouse or former spouse.

            (4)   A "direct rollover" is a payment by the Plan to the
      "eligible retirement plan" specified by the "distributee."

6.15  TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN

      (a)   This Section shall be effective as of the following date:

            (1)   for Plans not entitled to extended reliance as described
      in Revenue Ruling 94-76, the first day of the first Plan Year
      beginning on or after December 12, 1994, or if later, 90 days after
      December 12, 1994; or

            (2)   for Plans entitled to extended reliance as described in
      Revenue Ruling 94-76, as of the first day of the first Plan Year
      following the Plan Year in which the extended reliance period
      applicable to the Plan ends. However, in the event of a transfer of
      assets to the Plan from a money purchase plan that occurs after the
      date of the most recent determination letter, the effective date of
      the amendment shall be the date immediately preceding the date of
      such transfer of assets.

      (b)   Notwithstanding any provision of this Plan to the contrary, to
the extent that any optional form of benefit under this Plan permits a
distribution prior to the Employee's retirement, death, disability, or
severance from employment, and prior to Plan termination, the optional form
of benefit is not available with respect to benefits attributable to assets
(including the post-transfer earnings thereon) and liabilities that are
transferred, within the meaning of Code Section 414(l), to this Plan from a
money purchase pension plan qualified under Code Section 401(a) (other than
any portion of those assets and liabilities attributable to after-tax
voluntary Employee contributions or to a direct or indirect rollover
contribution).

                                    59

<PAGE>

6.16  ELECTIVE TRANSFERS OF BENEFITS TO OTHER PLANS

      (a)   If a voluntary, fully-informed election is made by a
Participant, then if the conditions set forth herein are satisfied, a
Participant's entire benefit may be transferred between qualified plans
(other than any direct rollover described in Q&A-3 of Regulation
1.401(a)(31)-1). As an alternative to the transfer, the Participant may
elect to retain the Participant's "Section 411(d)(6) protected benefits"
under the Plan (or, if the plan is terminating, to receive any optional
form of benefit for which the Participant is eligible under the plan as
required by Code Section 411(d)(6)). A transfer between qualified plans may
only be made pursuant to this subsection if the following additional
requirements are met:

            (i)   The transfer occurs at a time at which the participant's
      benefits are distributable. A Participant's benefits are
      distributable on a particular date if, on that date, the Participant
      is eligible, under the terms of the Plan, to receive an immediate
      distribution of these benefits (e.g., in the form of an immediately
      commencing annuity) from that plan under provisions of the plan not
      inconsistent with Code Section 401(a);

            (ii)  For transfers that occur on or after January 1, 2002, the
      transfer occurs at a time at which the Participant is not eligible to
      receive an immediate distribution of the participant's entire
      nonforfeitable accrued benefit in a single-sum distribution that
      would consist entirely of an eligible rollover distribution within
      the meaning of Code Section 401(a)(31)(C);

            (iii) The participant is fully Vested in the transferred
      benefit in the transferee plan;

            (iv)  In the case of a transfer from a defined contribution
      plan to a defined benefit plan, the defined benefit plan provides a
      minimum benefit, for each Participant whose benefits are transferred,
      equal to the benefit, expressed as an annuity payable at normal
      retirement age, that is derived solely on the basis of the amount
      transferred with respect to such Participant; and

            (v)   The amount of the benefit transferred, together with the
      amount of any contemporaneous Code Section 401(a)(31) direct rollover
      to the transferee plan, equals the Participant's entire
      nonforfeitable accrued benefit under the Plan.

      (b)   If a voluntary, fully-informed election is made by a
Participant, then if the conditions set forth herein are satisfied, a
Participant's entire benefit may be transferred between qualified defined
contribution plans (other than any direct rollover described in Q&A-3 of
Regulation 1.401(a)(31)-1). As an alternative to the transfer, the
Participant may elect to retain the Participant's "Section 411(d)(6)
protected benefits" under the Plan (or, if the plan is terminating, to
receive any optional form of benefit for which the Participant is eligible
under the plan as required by Code Section 411(d)(6)). A transfer between
qualified plans may only be made pursuant to this subsection if the
following additional requirements are met:

            (i)   To the extent the benefits are transferred from a money
      purchase pension plan, the transferee plan must be a money purchase
      pension plan. To the extent the benefits being transferred are part
      of a qualified cash or deferred arrangement under Code Section
      401(k), the benefits must be transferred to a qualified cash or
      deferred arrangement under Code Section 401(k). Benefits transferred
      from a profit-sharing plan other than from a qualified cash or
      deferred arrangement, or from a stock bonus plan other than an
      employee stock ownership plan, may be transferred to any type of
      defined contribution plan; and

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            (ii)  The transfer must be made either in connection with an
      asset or stock acquisition, merger, or other similar transaction
      involving a change in employer of the employees of a trade or
      business (i.e., an acquisition or disposition within the meaning of
      Regulation 1.410(b)-2(f)) or in connection with the Participant's
      change in employment status to an employment status with respect to
      which the Participant is not entitled to additional allocations under
      the Plan.

                                ARTICLE VII
              TRUSTEE; LIFE INSURANCE; LOANS TO PARTICIPANTS

7.1   BASIC RESPONSIBILITIES OF THE TRUSTEE

      The Trustee shall be specified in the Adoption Agreement.Only the ADP
Prototype Defined Contribution Plan Trust Agreement or the ADP Prototype
Plan Mid-Market Trust Agreement may be used with this Plan.

7.2   LIFE INSURANCE

      (a)   The Trustee, at the direction of the Administrator and pursuant
to instructions from the individual designated in the Adoption Agreement
for such purpose and subject to the conditions set forth in the Adoption
Agreement, shall ratably apply for, own, and pay all premiums on Contracts
on the lives of the Participants or, in the case of Profit Sharing Plan
(including a 401(k) plan), on the life of any person in whom the
Participant has an insurable interest or on the joint lives of a
Participant and any person in whom the Participant has an insurable
interest. Any initial or additional Contract purchased on behalf of a
Participant shall have a face amount of not less than $1,000, the amount
set forth in the Adoption Agreement, or the limitation of the Insurer,
whichever is greater. If a life insurance Contract is to be purchased for a
Participant or Former Participant, then the aggregate premium for ordinary
life insurance for each Participant or Former Participant must be less than
50% of the aggregate contributions and Forfeitures allocated to the
Participant's or Former Participant's Combined Account. For purposes of
this limitation, ordinary life insurance Contracts are Contracts with both
non-decreasing death benefits and non-increasing premiums. If term
insurance or universal life insurance is purchased, then the aggregate
premium must be 25% or less of the aggregate contributions and Forfeitures
allocated to the Participant's or Former Participant's Combined Account. If
both term insurance and ordinary life insurance are purchased, then the
premium for term insurance plus one-half of the premium for ordinary life
insurance may not in the aggregate exceed 25% of the aggregate Employer
contributions and Forfeitures allocated to the Participant's or Former
Participant's Combined Account. Notwithstanding the preceding, the
limitations imposed herein with respect to the purchase of life insurance
shall not apply, in the case of a Profit Sharing Plan (including a 401(k)
plan), to the portion of the Participant's Account that has accumulated for
at least two (2) Plan Years or to the entire Participant's Account if the
Participant has been a Participant in the Plan for at least five (5) years.
Amounts transferred to this Plan in accordance with Section 4.6(e)(ii),
(iii) or (v) and a Participant's or Former Participant's Voluntary
Contribution Account may be used to purchase Contracts without limitation.

      (b)   The Trustee must distribute the Contracts to the Participant or
Former Participant or convert the entire value of the Contracts at or
before retirement into cash or provide for a periodic income so that no
portion of such value may be used to continue life insurance protection
beyond commencement of benefits. Furthermore, if a Contract is purchased on
the joint lives of the Participant and another person and such other person
predeceases the Participant, then the Contract may not be maintained under
this Plan.

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      (c)   Notwithstanding anything herein above to the contrary, amounts
credited to a Participant's Qualified Voluntary Employee Contribution
Account pursuant to Section 4.9, shall not be applied to the purchase of
life insurance Contracts. Furthermore, no life insurance Contracts shall be
required to be obtained on an individual's life if, for any reason (other
than the nonpayment of premiums) the Insurer will not issue a Contract on
such individual's life.

      (d)   The Trustee will be the owner of any life insurance Contract
purchased under the terms of this Plan. The Contract must provide that the
proceeds will be payable to the Trustee; however, the Trustee shall be
required to pay over all proceeds of the Contract to the Participant's
designated Beneficiary in accordance with the distribution provisions of
Article VI. A Participant's spouse will be the designated Beneficiary
pursuant to Section 6.2, unless a qualified election has been made in
accordance with Sections 6.5 and 6.6 of the Plan, if applicable. Under no
circumstances shall the Trust retain any part of the proceeds that are in
excess of the cash surrender value immediately prior to death. However, the
Trustee shall not pay the proceeds in a method that would violate the
requirements of the Retirement Equity Act of 1984, as stated in Article VI
of the Plan, or Code Section 401(a)(9) and the Regulations thereunder. In
the event of any conflict between the terms of this Plan and the terms of
any insurance Contract purchased hereunder, the Plan provisions shall
control.

7.3   LOANS TO PARTICIPANTS

      (a)   If specified in the Adoption Agreement, the Administrator may
direct the Trustee to make loans to Participants or Beneficiaries under the
following circumstances: (1) loans shall be made available to all
Participants and Beneficiaries on a reasonably equivalent basis; (2) loans
shall not be made available to Highly Compensated Employees in an amount
greater than the amount made available to other Participants; (3) loans
shall bear a reasonable rate of interest; (4) loans shall be adequately
secured; (5) loans shall provide for periodic repayment over a reasonable
period of time. (6) loans shall be treated as Participant Directed
investments and (7) the minimum amount of any loan shall be $500.
Furthermore, no Participant loan shall exceed the Participant's Vested
interest in the Plan.

      (b)   Loans shall not be made to any Shareholder-Employee or
Owner-Employee (including an Owner-Employee's family members as defined in
Code Section 267(c)(4)) unless an exemption for such loan is obtained
pursuant to Act Section 408 or such loan would otherwise not be a
prohibited transaction pursuant to Code Section 4975 and Act Section 408.

      (c)   An assignment or pledge of any portion of a Participant's
interest in the Plan and a loan, pledge, or assignment with respect to any
insurance Contract purchased under the Plan, shall be treated as a loan
under this Section.

      (d)   If the Vested interest of a Participant is used to secure any
loan made pursuant to this Section, then the written (or such other form as
permitted by the IRS) consent of the Participant's spouse shall be required
in a manner consistent with Section 6.5(a), provided the spousal consent
requirements of such Section apply to the Plan. Such consent must be
obtained within the 90-day period prior to the date the loan is made. Any
security interest held by the Plan by reason of an outstanding loan to the
Participant or Former Participant shall be taken into account in
determining the amount of the death benefit or Pre-Retirement Survivor
Annuity. However, unless the loan program established pursuant to this
Section provides otherwise, no spousal consent shall be required under this
paragraph if the total interest subject to the security is not in excess of
$5,000 (or, $3,500 effective for loans made prior to the later of the first
day of the first Plan Year beginning after August 5, 1997, or the date
specified in the Adoption Agreement).

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      (e)   The Administrator shall be authorized to establish a
participant loan program to provide for loans under the Plan. The loan
program shall be established in accordance with Department of Labor
Regulation Section 2550.408(b)-1(d)(2) providing for loans by the Plan to
parties-in-interest under said Plan, such as Participants or Beneficiaries.
In order for the Administrator to implement such loan program, a separate
written document forming a part of this Plan must be adopted, which
document shall specifically include, but need not be limited to, the
following:

            (1)   the identity of the person or positions authorized to
      administer the Participant loan program;

            (2)   a procedure for applying for loans;

            (3)   the basis on which loans will be approved or denied;

            (4)   limitations, if any, on the types and amounts of loans
      offered;

            (5)   the procedure under the program for determining a
      reasonable rate of interest;

            (6)   the types of collateral which may secure a Participant
      loan; and

            (7)   the events constituting default and the steps that will
      be taken to preserve Plan assets in the event such default.

      (f)   Notwithstanding anything in this Plan to the contrary, if a
Participant or Beneficiary defaults on a loan made pursuant to this Section
that is secured by the Participant's interest in the Plan, then a
Participant's interest may be offset by the amount subject to the security
to the extent there is a distributable event permitted by the Code or
Regulations.

      (g)   Notwithstanding anything in this Section to the contrary, if
this is an amendment and restatement of an existing Plan, any loans made
prior to the date this amendment and restatement is adopted shall be
subject to the terms of the Plan in effect at the time such loan was made.

      (h)   All outstanding loan balances will become due and payable in
their entirety by the Participant upon the occurrence of a distributable
event (other than the satisfaction of the conditions for an in-service
distribution, if applicable).

                               ARTICLE VIII
                    AMENDMENT, TERMINATION AND MERGERS

8.1   AMENDMENT

      (a)   The Employer shall have the right at any time to amend this
Plan subject to the limitations of this Section. However, any amendment
that affects the rights, duties or responsibilities of the Administrator
may only be made with the Administrator's written consent. Any such
amendment shall become effective as provided therein upon its execution.

      (b)   The Employer may (1) change the choice of options in the
Adoption Agreement, (2) add any addendum to the Adoption Agreement that is
specifically permitted pursuant to the terms of the Plan; (3) add
overriding language to the Adoption Agreement when such language is
necessary to satisfy Code Sections 415 or 416 because of the required
aggregation of multiple plans, and (4) add certain model amendments
published by the Internal Revenue Service which specifically provide that

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their adoption will not cause the Plan to be treated as an individually
designed plan. An Employer that amends the Plan for any other reason,
including a waiver of the minimum funding requirement under Code Section
412(d), will no longer participate in this Prototype Plan and this Plan
will be considered to be an individually designed plan. Notwithstanding the
preceding, the attachment to the Adoption Agreement of any addendum
specifically authorized by the Plan or a list of any "Section 411(d)(6)
protected benefits" which must be preserved shall not be considered an
amendment to the Plan.

      (c)   The Employer expressly delegates authority to the sponsor of
this Prototype Plan, the right to amend each Employer's Plan by submitting
a copy of the amendment to each Employer who has adopted this Prototype
Plan, after first having received a ruling or favorable determination from
the Internal Revenue Service that the Prototype Plan as amended qualifies
under Code Section 401(a) and the Act (unless a ruling or determination is
not required by the IRS). For purposes of this Section, the mass submitter
shall be recognized as the agent of the sponsor. If the sponsor does not
adopt any amendment made by the mass submitter, it will no longer be
identical to, or a minor modifier of, the mass submitter plan.

      (d)   No amendment to the Plan shall be effective if it authorizes or
permits any part of the Trust Fund (other than such part as is required to
pay taxes and administration expenses) to be used for or diverted to any
purpose other than for the exclusive benefit of the Participants or their
Beneficiaries or estates; or causes any reduction in the amount credited to
the account of any Participant; or causes or permits any portion of the
Trust Fund to revert to or become property of the Employer.

      (e)   (1)   Except as permitted by Regulations (including Regulation
      1.411(d)-4) or other IRS guidance (or as provided for in this Section
      8.1(e)), no Plan amendment or transaction having the effect of a Plan
      amendment (such as a merger, plan transfer or similar transaction)
      shall be effective if it eliminates or reduces any "Section 411(d)(6)
      protected benefit" or adds or modifies conditions relating to
      "Section 411(d)(6) protected benefits" which results in a further
      restriction on such benefits and such "Section 411(d)(6) protected
      benefits" shall be preserved with respect to benefits accrued as of
      the later of the adoption date or effective date of the amendment.
      "Section 411(d)(6) protected benefits" are benefits described in Code
      Section 411(d)(6)(A), early retirement benefits and retirement-type
      subsidies, and optional forms of benefit.

            (2)   Notwithstanding the foregoing, if elected in the Adoption
      Agreement, the Plan shall be amended to eliminate or restrict the
      ability of a Participant to receive payment of the Participant's
      interest in the Plan under the optional forms of benefit listed in an
      appendix to the Plan. Such amendment shall satisfy the conditions in
      (a), (b) and (c) below:

                  (a)   As amended, the Plan must provide a single-sum
            distribution form that is otherwise identical to the optional
            form of benefit eliminated or restricted. For purposes of this
            condition (1), a single-sum distribution form is otherwise
            identical only if it is identical in all respects to the
            eliminated or restricted optional form of benefit (or would be
            identical except that it provides greater rights to the
            Participant) except with respect to the timing of payments
            after commencement.

                  (b)   The amendment shall not apply to any distribution
            with an Annuity Starting Date earlier than the earlier of: (i)
            the ninetieth (90th) day after the date the Participant
            receiving the distribution has been furnished a summary that
            reflects the amendment and that satisfies the Act requirements
            at 29 CFR 2520.104b-3 (relating to a summary of material
            modifications) or (ii) the first day of the second Plan Year
            following the Plan Year in which the amendment is adopted.

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<PAGE>

                  (c)   As amended, the Plan shall not permit distribution
            in-kind except as specifically provided for in Section 6.5(b)
            and Section 6.6(g) with respect to Employer stock.

8.2   TERMINATION

      (a)   The Employer shall have the right at any time to terminate the
Plan by delivering to the Trustee and Administrator written notice of such
termination. Upon any full or partial termination, all amounts credited to
the affected Participants' Combined Accounts shall become 100% Vested and
shall not thereafter be subject to forfeiture, and all unallocated amounts,
including Forfeitures, shall be allocated to the accounts of all
Participants in accordance with the provisions hereof.

      (b)   Upon the full termination of the Plan, the Employer shall
direct the distribution of the assets to Participants in a manner that is
consistent with and satisfies the provisions of Section 6.5. Distributions
to a Participant shall be made in cash (or in property if permitted in the
Adoption Agreement) or through the purchase of irrevocable nontransferable
deferred commitments from the Insurer. Except as permitted by Regulations,
the termination of the Plan shall not result in the reduction of "Section
411(d)(6) protected benefits" as described in Section 8.1(e).

8.3   MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

      This Plan may be merged or consolidated with, or its assets and/or
liabilities may be transferred to any other plan only if the benefits which
would be received by a Participant of this Plan, in the event of a
termination of the plan immediately after such transfer, merger or
consolidation, are at least equal to the benefits the Participant would
have received if the Plan had terminated immediately before the transfer,
merger or consolidation and such transfer, merger or consolidation does not
otherwise result in the elimination or reduction of any "Section 411(d)(6)
protected benefits" as described in Section 8.1(e).

                                ARTICLE IX
                           TOP HEAVY PROVISIONS

9.1   TOP HEAVY PLAN REQUIREMENTS

      Notwithstanding anything in this Plan to the contrary, for any Top
Heavy Plan Year, the Plan shall provide the special vesting requirements of
Code Section 416(b) pursuant to Section 6.4 of the Plan and the special
minimum allocation requirements of Code Section 416(c) pursuant to Section
4.3(f) of the Plan. Except as otherwise provided in the Plan, the minimum
allocation shall be an Employer Non-Elective Contribution and, if no
vesting schedule has been selected in the Adoption Agreement, shall be
subject to the 6 Year Graded vesting schedule described in the Adoption
Agreement.

9.2   DETERMINATION OF TOP HEAVY STATUS

      (a)   This Plan shall be a Top Heavy Plan for any plan year beginning
after December 31, 1983, if any of the following conditions exists:

            (1)   if the "top heavy ratio" for this Plan exceeds sixty
      percent (60%) and this Plan is not part of any "required aggregation
      group" or "permissive aggregation group";

            (2)   if this Plan is a part of a "required aggregation group"
      but not part of a "permissive aggregation group" and the "top heavy
      ratio" for the group of plans exceeds sixty percent (60%); or

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<PAGE>

            (3)   if this Plan is a part of a "required aggregation group"
      and part of a "permissive aggregation group" and the "top heavy
      ratio" for the "permissive aggregation group" exceeds sixty percent
      (60%).

      (b)   "Top heavy ratio" means, with respect to a "determination
date":

            (1)   If the Employer maintains one or more defined
      contribution plans (including any simplified employee pension plan
      (as defined in Code Section 408(k))) and the Employer has not
      maintained any defined benefit plan which during the 5-year period
      ending on the "determination date" has or has had accrued benefits,
      the top heavy ratio for this plan alone or for the "required
      aggregation group" or "permissive aggregation group" as appropriate
      is a fraction, the numerator of which is the sum of the account
      balances of all Key Employees as of the "determination date"
      (including any part of any account balance distributed in the 5-year
      period ending on the "determination date"), and the denominator of
      which is the sum of all account balances (including any part of any
      account balance distributed in the 5-year period ending on the
      "determination date"), both computed in accordance with Code Section
      416 and the Regulations thereunder. Both the numerator and
      denominator of the top heavy ratio are increased to reflect any
      contribution not actually made as of the "determination date," but
      which is required to be taken into account on that date under Code
      Section 416 and the Regulations thereunder.

            (2)   If the Employer maintains one or more defined
      contribution plans (including any simplified employee pension plan)
      and the Employer maintains or has maintained one or more defined
      benefit plans which during the 5-year period ending on the
      "determination date" has or has had any accrued benefits, the top
      heavy ratio for any "required aggregation group" or "permissive
      aggregation group" as appropriate is a fraction, the numerator of
      which is the sum of account balances under the aggregated defined
      contribution plan or plans for all Key Employees, determined in
      accordance with (1) above, and the present value of accrued benefits
      under the aggregated defined benefit plan or plans for all Key
      Employees as of the "determination date," and the denominator of
      which is the sum of the account balances under the aggregated defined
      contribution plan or plans for all participants, determined in
      accordance with (1) above, and the "present value" of accrued
      benefits under the defined benefit plan or plans for all participants
      as of the "determination date," all determined in accordance with
      Code Section 416 and the Regulations thereunder. The accrued benefits
      under a defined benefit plan in both the numerator and denominator of
      the top heavy ratio are increased for any distribution of an accrued
      benefit made in the five-year period ending on the determination
      date.

            (3)   For purposes of (1) and (2) above, the value of account
      balances and the present value of accrued benefits will be determined
      as of the most recent "valuation date" that falls within or ends with
      the 12-month period ending on the "determination date," except as
      provided in Code Section 416 and the Regulations thereunder for the
      first and second plan years of a defined benefit plan. The account
      balances and accrued benefits of a participant (i) who is not a Key
      Employee but who was a Key Employee in a prior year, or (ii) who has
      not been credited with at least one Hour of Service with any Employer
      maintaining the plan at any time during the 5-year period ending on
      the "determination date" will be disregarded. The calculation of the
      top heavy ratio, and the extent to which distributions, rollovers,
      and transfers are taken into account will be made in accordance with
      Code Section 416 and the Regulations thereunder. Deductible Employee

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      contributions will not be taken into account for purposes of
      computing the top heavy ratio. When aggregating plans the value of
      account balances and accrued benefits will be calculated with
      reference to the "determination dates" that fall within the same
      calendar year.

            The accrued benefit of a participant other than a Key Employee
      shall be determined under (i) the method, if any, that uniformly
      applies for accrual purposes under all defined benefit plans
      maintained by the employer, or (ii) if there is no such method, as if
      such benefit accrued not more rapidly than the slowest accrual rate
      permitted under the fractional rule of Code Section 411(b)(1)(C).

      (c)   "Determination date" means, for any Plan Year subsequent to the
first Plan Year, the last day of the preceding Plan Year. For the first
Plan Year of the Plan, "determination date" means the last day of that Plan
Year.

      (d)   "Permissive aggregation group" means the "required aggregation
group" of plans plus any other plan or plans of the Employer which, when
considered as a group with the required aggregation group, would continue
to satisfy the requirements of Code Sections 401(a)(4) and 410.

      (e)   "Present value" means the present value based only on the
interest and mortality rates specified in the Adoption Agreement.

      (f)   "Required aggregation group" means: (1) each qualified plan of
the Employer in which at least one Key Employee participates or
participated at any time during the determination period (regardless of
whether the plan has terminated), and (2) any other qualified plan of the
Employer which enables a plan described in (l) to meet the requirements of
Code Sections 401(a)(4) or 410.

      (g)   "Valuation date" means the last day of the Plan Year.

                                 ARTICLE X
                               MISCELLANEOUS

10.1  EMPLOYER ADOPTIONS

      (a)   Any organization may become the Employer hereunder by executing
the Adoption Agreement in a form satisfactory to the Trustee, and it shall
provide such additional information as the Trustee may require. The consent
of the Trustee to act as such shall be signified by its execution of the
Adoption Agreement or a separate agreement (including, if elected in the
Adoption Agreement, a separate trust agreement).

      (b)   Except as otherwise provided in this Plan, the affiliation of
the Employer and the participation of its Participants shall be separate
and apart from that of any other employer and its participants hereunder.

10.2  PARTICIPANT'S RIGHTS

      This Plan shall not be deemed to constitute a contract between the
Employer and any Participant or to be a consideration or an inducement for
the employment of any Participant or Employee. Nothing contained in this
Plan shall be deemed to give any Participant or Employee the right to be
retained in the service of the Employer or to interfere with the right of
the Employer to discharge any Participant or Employee at any time
regardless of the effect which such discharge shall have upon the Employee
as a Participant of this Plan.

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10.3  ALIENATION

      (a)   Subject to the exceptions provided below and as otherwise
permitted by the Code and the Act, no benefit which shall be payable to any
person (including a Participant or the Participant's Beneficiary) shall be
subject in any manner to anticipation, alienation, sale, transfer,
assignment, pledge, encumbrance, or charge, and any attempt to anticipate,
alienate, sell, transfer, assign, pledge, encumber, or charge the same
shall be void; and no such benefit shall in any manner be liable for, or
subject to, the debts, contracts, liabilities, engagements, or torts of any
such person, nor shall it be subject to attachment or legal process for or
against such person, and the same shall not be recognized except to such
extent as may be required by law.

      (b)   Subsection (a) shall not apply to the extent a Participant or
Beneficiary is indebted to the Plan by reason of a loan made pursuant to
Section 7.3. At the time a distribution is to be made to or for a
Participant's or Beneficiary's benefit, such portion of the amount to be
distributed as shall equal such indebtedness shall be paid to the Plan, to
apply against or discharge such indebtedness. If the Participant or
Beneficiary does not agree that the indebtedness is a valid claim against
the Participant's interest in the Plan, the Participant or Beneficiary
shall be entitled to a review of the validity of the claim in accordance
with procedures provided in Sections 2.10 and 2.11.

      (c)   Subsection (a) shall not apply to a "qualified domestic
relations order" defined in Code Section 414(p), and those other domestic
relations orders permitted to be so treated by the Administrator under the
provisions of the Retirement Equity Act of 1984. The Administrator shall
establish a written procedure to determine the qualified status of domestic
relations orders and to administer distributions under such qualified
orders. Further, to the extent provided under a "qualified domestic
relations order," a former spouse of a Participant shall be treated as the
spouse or surviving spouse for all purposes under the Plan.

      (d)   Notwithstanding any provision of this Section to the contrary,
an offset to a Participant's accrued benefit against an amount that the
Participant is ordered or required to pay the Plan with respect to a
judgment, order, or decree issued, or a settlement entered into, on or
after August 5, 1997, shall be permitted in accordance with Code Sections
401(a)(13)(C) and (D).

10.4  CONSTRUCTION OF PLAN

      This Plan shall be construed and enforced according to the Code, the
Act and the laws of the state or commonwealth in which the Employer's (or
if there is a corporate Trustee, the Trustee's) principal office is located
(unless otherwise designated in the Adoption Agreement), other than its
laws respecting choice of law, to the extent not pre-empted by the Act.

10.5  GENDER AND NUMBER

      Wherever any words are used herein in the masculine, feminine or
neuter gender, they shall be construed as though they were also used in
another gender in all cases where they would so apply, and whenever any
words are used herein in the singular or plural form, they shall be
construed as though they were also used in the other form in all cases
where they would so apply.

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10.6  LEGAL ACTION

      In the event any claim, suit, or proceeding is brought regarding the
Trust and/or Plan established hereunder to which the Trustee, the Employer
or the Administrator may be a party, and such claim, suit, or proceeding is
resolved in favor of the Trustee, the Employer or the Administrator, they
shall be entitled to be reimbursed from the Trust Fund for any and all
costs, attorney's fees, and other expenses pertaining thereto incurred by
them for which they shall have become liable.

10.7  PROHIBITION AGAINST DIVERSION OF FUNDS

      (a)   Except as provided below and otherwise specifically permitted
by law, it shall be impossible by operation of the Plan or of the Trust, by
termination of either, by power of revocation or amendment, by the
happening of any contingency, by collateral arrangement or by any other
means, for any part of the corpus or income of any Trust Fund maintained
pursuant to the Plan or any funds contributed thereto to be used for, or
diverted to, purposes other than the exclusive benefit of Participants,
Former Participants, or their Beneficiaries.

      (b)   In the event the Employer shall make a contribution under a
mistake of fact pursuant to Act Section 403(c)(2)(A), the Employer may
demand repayment of such contribution at any time within one (1) year
following the time of payment and the Trustee shall return such amount to
the Employer within the one (1) year period. Earnings of the Plan
attributable to the contributions may not be returned to the Employer but
any losses attributable thereto must reduce the amount so returned.

      (c)   Except as specifically stated in the Plan, any contribution
made by the Employer to the Plan (if the Employer is not tax-exempt) is
conditioned upon the deductibility of the contribution by the Employer
under the Code and, to the extent any such deduction is disallowed, the
Employer may, within one (1) year following a final determination of the
disallowance, whether by agreement with the Internal Revenue Service or by
final decision of a court of competent jurisdiction, demand repayment of
such disallowed contribution and the Trustee shall return such contribution
within one (1) year following the disallowance. Earnings of the Plan
attributable to the contribution may not be returned to the Employer, but
any losses attributable thereto must reduce the amount so returned.

10.8  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

      The Employer, Administrator and Trustee, and their successors, shall
not be responsible for the validity of any Contract issued hereunder or for
the failure on the part of the Insurer to make payments provided by any
such Contract, or for the action of any person which may delay payment or
render a Contract null and void or unenforceable in whole or in part.

10.9  INSURER'S PROTECTIVE CLAUSE

      Except as otherwise agreed upon in writing between the Employer and
the Insurer, an Insurer which issues any Contracts hereunder shall not have
any responsibility for the validity of this Plan or for the tax or legal
aspects of this Plan. The Insurer shall be protected and held harmless in
acting in accordance with any written direction of the Administrator or
Trustee, and shall have no duty to see to the application of any funds paid
to the Trustee, nor be required to question any actions directed by the
Administrator or Trustee. Regardless of any provision of this Plan, the
Insurer shall not be required to take or permit any action or allow any
benefit or privilege contrary to the terms of any Contract which it issues
hereunder, or the rules of the Insurer.

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10.10 RECEIPT AND RELEASE FOR PAYMENTS

      Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for
such Participant or Beneficiary in accordance with the provisions of this
Plan, shall, to the extent thereof, be in full satisfaction of all claims
hereunder against the Trustee and the Employer.

10.11 ACTION BY THE EMPLOYER

      Whenever the Employer under the terms of the Plan is permitted or
required to do or perform any act or matter or thing, it shall be done and
performed by a person duly authorized by its legally constituted authority.

10.12 NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

      The "named Fiduciaries" of this Plan are (1) the Employer, (2) the
Administrator, (3) the Trustee (if agreed upon by the Employer and the
Trustee), and (4) any Investment Manager appointed hereunder. The named
Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the
Plan including, but not limited to, any agreement allocating or delegating
their responsibilities, the terms of which are incorporated herein by
reference. In general, the Employer shall have the sole responsibility for
making the contributions provided for under the Plan; and shall have the
sole authority to appoint and remove the Trustee and the Administrator; to
formulate the Plan's "funding policy and method"; and to amend the elective
provisions of the Adoption Agreement or terminate, in whole or in part, the
Plan. The Administrator shall have the sole responsibility for the
administration of the Plan, which responsibility is specifically described
in the Plan. If the Trustee has discretionary authority, it shall have the
sole responsibility of management of the assets held under the Trust over
which it has such authority, except those assets, the management of which
has been assigned to an Investment Manager or Administrator or are subject
to Participant direction, each of whom shall be solely responsible for the
management of the assets assigned to it, all as specifically provided in
the Plan. Each named Fiduciary warrants that any directions given,
information furnished, or action taken by it shall be in accordance with
the provisions of the Plan, authorizing or providing for such direction,
information or action. Furthermore, each named Fiduciary may rely upon any
such direction, information or action of another named Fiduciary as being
proper under the Plan, and is not required under the Plan to inquire into
the propriety of any such direction, information or action. It is intended
under the Plan that each named Fiduciary shall be responsible for the
proper exercise of its own powers, duties, responsibilities and obligations
under the Plan. No named Fiduciary shall guarantee the Trust Fund in any
manner against investment loss or depreciation in asset value. Any person
or group may serve in more than one Fiduciary capacity.

10.13 HEADINGS

      The headings and subheadings of this Plan have been inserted for
convenience of reference and are to be ignored in any construction of the
provisions hereof.

10.14 APPROVAL BY INTERNAL REVENUE SERVICE

      Notwithstanding anything herein to the contrary, if, pursuant to a
timely application filed by or on behalf of the Plan, the Commissioner of
the Internal Revenue Service or the Commissioner's delegate should
determine that the Plan does not initially qualify as a tax-exempt plan
under Code Sections 401 and 501, and such determination is not contested,
or if contested, is finally upheld, then if the Plan is a new plan, it
shall be void ab initio and all amounts contributed to the Plan, by the
Employer, less expenses paid, shall be returned within one (1) year and the

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Plan shall terminate, and the Trustee shall be discharged from all further
obligations. If the disqualification relates to a Plan amendment, then the
Plan shall operate as if it had not been amended. If the Employer's Plan
fails to attain or retain qualification, such Plan will no longer
participate in this prototype plan and will be considered an individually
designed plan.

10.15 UNIFORMITY

      All provisions of this Plan shall be interpreted and applied in a
uniform, nondiscriminatory manner.

10.16 PAYMENT OF BENEFITS

      Except as otherwise provided in the Plan, benefits under this Plan
shall be paid, subject to Sections 6.10, 6.11 and 12.9, only upon death,
Total and Permanent Disability, normal or early retirement, termination of
employment, or termination of the Plan.

                                ARTICLE XI
                          PARTICIPATING EMPLOYERS

11.1  ELECTION TO BECOME A PARTICIPATING EMPLOYER

      Notwithstanding anything herein to the contrary, with the consent of
the Employer (if applicable), any Affiliated Employer may adopt the
Employer's Plan and all of the provisions hereof, and participate herein
and be known as a Participating Employer, by a properly executed document
evidencing said intent and will of such Participating Employer. The
Employer may execute his Plan on behalf of Participating Employers if it is
authorized (by corporate resolution or otherwise) to do so. Regardless of
the preceding, an entity that ceases to be an Affiliated Employer may
continue to be a Participating Employer through the end of the transition
period for certain dispositions set forth in Code Section 410(b)(6)(C). In
the event a Participating Employer is not an Affiliated Employer and the
transition period in the preceding sentence, if applicable, has expired,
then this Plan will be considered an individually designed plan.

11.2  REQUIREMENTS OF PARTICIPATING EMPLOYERS

      (a)   Each Participating Employer shall be required to select the
same Adoption Agreement provisions as those selected by the Employer other
than the Plan Year, the Fiscal Year, and such other items that must, by
necessity, vary among employers.

      (b)   The Trustee may, but shall not be required to, commingle, hold
and invest as one Trust Fund all contributions made by Participating
Employers, as well as all increments thereof. However, the assets of the
Plan shall, on an ongoing basis, be available to pay benefits to all
Participants and Beneficiaries under the Plan without regard to the
Employer or Participating Employer who contributed such assets.

      (c)   Unless the Employer otherwise directs, any expenses of the Plan
which are to be paid by the Employer or borne by the Trust Fund shall be
paid by each Participating Employer in the same proportion that the total
amount standing to the credit of all Participants employed by such Employer
bears to the total standing to the credit of all Participants.

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11.3  DESIGNATION OF AGENT

      Each Participating Employer shall be deemed to be a part of this
Plan; provided, however, that with respect to all of its relations with the
Trustee and Administrator for purposes of this Plan, each Participating
Employer shall be deemed to have designated irrevocably the Employer as its
agent. Unless the context of the Plan clearly indicates otherwise, the word
"Employer" shall be deemed to include each Participating Employer as
related to its adoption of the Plan.

11.4  EMPLOYEE TRANSFERS

      In the event an Employee is transferred between Participating
Employers, accumulated service and eligibility shall be carried with the
Employee involved. No such transfer shall effect a termination of
employment hereunder, and the Participating Employer to which the Employee
is transferred shall thereupon become obligated hereunder with respect to
such Employee in the same manner as was the Participating Employer from
whom the Employee was transferred.

11.5  PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES

      Any contribution or Forfeiture subject to allocation during each Plan
Year shall be allocated among all Participants of all Participating
Employers in accordance with the provisions of this Plan. However, if a
Participating Employer is not an Affiliated Employer (due to the transition
rule for certain dispositions set forth in Code Section 410(b)(6)(C)) then
any contributions made by such Participating Employer will only be
allocated among the Participants eligible to share of the Participating
Employer. On the basis of the information furnished by the Administrator,
the Trustee may keep separate books and records concerning the affairs of
each Participating Employer hereunder and as to the accounts and credits of
the Employees of each Participating Employer. The Trustee may, but need
not, register Contracts so as to evidence that a particular Participating
Employer is the interested Employer hereunder, but in the event of an
Employee transfer from one Participating Employer to another, the employing
Participating Employer shall immediately notify the Trustee thereof.

11.6  AMENDMENT

      Amendment of this Plan by the Employer at any time when there shall
be a Participating Employer that is an Affiliated Employer hereunder shall
only be by the written action of each and every Participating Employer (or
by the action of the Employer if it is authorized (by corporate resolution
or otherwise) to do so.

11.7  DISCONTINUANCE OF PARTICIPATION

      Except in the case of a standardized Plan, any Participating Employer
that is an Affiliated Employer shall be permitted to discontinue or revoke
its participation in the Plan at any time. At the time of any such
discontinuance or revocation, satisfactory evidence thereof and of any
applicable conditions imposed shall be delivered to the Trustee. The
Trustee shall thereafter transfer, deliver and assign Contracts and other
Trust Fund assets allocable to the Participants of such Participating
Employer to such new trustee or custodian as shall have been designated by
such Participating Employer, in the event that it has established a
separate qualified retirement plan for its employees provided, however,
that no such transfer shall be made if the result is the elimination or
reduction of any "Section 411(d)(6) protected benefits" as described in
Section 8.1(e). If no successor is designated, the Trustee shall retain
such assets for the Employees of said Participating Employer pursuant to
the provisions of Article VII hereof. In no such event shall any part of
the corpus or income of the Trust Fund as it relates to such Participating

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Employer be used for or diverted to purposes other than for the exclusive
benefit of the employees of such Participating Employer.

11.8  ADMINISTRATOR'S AUTHORITY

      The Administrator shall have authority to make any and all necessary
rules or regulations, binding upon all Participating Employers and all
Participants, to effectuate the purpose of this Article.

11.9  PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE

      If any Participating Employer is prevented in whole or in part from
making a contribution which it would otherwise have made under the Plan by
reason of having no current or accumulated earnings or profits, or because
such earnings or profits are less than the contribution which it would
otherwise have made, then, pursuant to Code Section 404(a)(3)(B), so much
of the contribution which such Participating Employer was so prevented from
making may be made, for the benefit of the participating employees of such
Participating Employer, by other Participating Employers who are members of
the same affiliated group within the meaning of Code Section 1504 to the
extent of their current or accumulated earnings or profits, except that
such contribution by each such other Participating Employer shall be
limited to the proportion of its total current and accumulated earnings or
profits remaining after adjustment for its contribution to the Plan made
without regard to this paragraph which the total prevented contribution
bears to the total current and accumulated earnings or profits of all the
Participating Employers remaining after adjustment for all contributions
made to the Plan without regard to this paragraph.

      A Participating Employer on behalf of whose employees a contribution
is made under this paragraph shall not be required to reimburse the
contributing Participating Employers.

                                ARTICLE XII
                        CASH OR DEFERRED PROVISIONS

      Except as specifically provided elsewhere in this Plan, the
provisions of this Article shall apply with respect to any 401(k) Plan
regardless of any provisions in the Plan to the contrary.

12.1  FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

      (a)   For each Plan Year, the Employer will (or may with respect to
any discretionary contributions) contribute to the Plan:

            (1)   The amount of the total salary reduction elections of all
      Participants made pursuant to Section 12.2(a), which amount shall be
      deemed Elective Deferrals, plus

            (2)   If elected in the Adoption Agreement, a matching
      contribution equal to the percentage, if any, specified in the
      Adoption Agreement of the Elective Deferrals of each Participant
      eligible to share in the allocations of the matching contribution,
      plus

            (3)   If elected in the Adoption Agreement, a discretionary
      amount determined each year by the Employer, which amount if any,
      shall be deemed an Employer's Non-Elective Contribution.

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      (b)   Notwithstanding the foregoing, if the Employer is not a tax-
exempt entity, then the Employer's contributions for any Fiscal Year may
generally not exceed the maximum amount allowable as a deduction to the
Employer under the provisions of Code Section 404. However, to the extent
necessary to provide the top heavy minimum allocations, the Employer shall
make a contribution even if it exceeds current or accumulated Net Profit or
the amount that is deductible under Code Section 404. All contributions by
the Employer shall be made in cash or in such property as is acceptable to
the Trustee.

12.2  PARTICIPANT'S SALARY REDUCTION ELECTION

      (a)   Each Participant may elect to defer a portion of Compensation
which would have been received in the Plan Year, but for the salary
reduction election, subject to the limitations of this Section and the
Adoption Agreement. A salary reduction election (or modification of an
earlier election) may not be made with respect to Compensation which is
currently available on or before the date the Participant executed such
election, or if later, the later of the date the Employer adopts this cash
or deferred arrangement or the date such arrangement first became
effective. Any elections made pursuant to this Section shall become
effective as soon as is administratively feasible. If the automatic
election option is elected in the Adoption Agreement, then in the event a
Participant fails to make a deferral election and does not affirmatively
elect to receive cash, such Participant shall be deemed to have made a
deferral election equal to the percentage of Compensation set forth in the
Adoption Agreement. The automatic election may, in accordance with
procedures established by the Administrator, be applied to all Participants
or to Eligible Employees who become Participants after a certain date. For
purposes of this Section, the annual dollar limitation of Code Section
401(a)(17) ($150,000 as adjusted) shall not apply.

      Additionally, if elected in the Adoption Agreement, each Participant
may elect to defer a different percentage or amount of any cash bonus to be
paid by the Employer during the Plan Year. A deferral election may not be
made with respect to cash bonuses which are currently available on or
before the date the Participant executes such election.

      The amount by which Compensation and/or cash bonuses are reduced
shall be that Participant's Elective Deferrals and shall be treated as an
Employer contribution and allocated to that Participant's Elective Deferral
Account.

      Once made, a Participant's election to reduce Compensation shall
remain in effect until modified or terminated. Modifications may be made on
any day, and terminations may be made at any time. Any modification or
termination of an election will become effective as soon as is
administratively feasible.

      (b)   The balance in each Participant's Elective Deferral Account,
Qualified Matching Contribution Account and Qualified Non-Elective
Contribution Account shall be fully Vested at all times and, except as
otherwise provided herein, shall not be subject to Forfeiture for any
reason.

      (c)   Amounts held in a Participant's Elective Deferral Account,
Qualified Matching Contribution Account and Qualified Non-Elective Account
may only be distributable as provided in (4), (5) or (6) below or as
provided under the other provisions of this Plan, but in no event prior to
the earlier of the following events or any other events permitted by the
Code or Regulations:

            (1)   the Participant's separation from service, Total and
      Permanent Disability, or death;

            (2)   the Participant's attainment of age 59 1/2;

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            (3)   the proven financial hardship of the Participant, subject
      to the limitations of Section 12.9;

            (4)   the termination of the Plan without the existence at the
      time of Plan termination of another defined contribution plan or the
      establishment of a successor defined contribution plan by the
      Employer or an Affiliated Employer within the period ending twelve
      months after distribution of all assets from the Plan maintained by
      the Employer. For this purpose, a defined contribution does not
      include an employee stock ownership plan (as defined in Code Section
      4975(e)(7) or 409), a simplified employee pension plan (as defined in
      Code Section 408(k)), or a SIMPLE individual retirement account plan
      (as defined in Code Section 408(p));

            (5)   the date of the sale by the Employer to an entity that is
      not an Affiliated Employer of substantially all of the assets (within
      the meaning of Code Section 409(d)(2)) with respect to a Participant
      who continues employment with the corporation acquiring such assets;
      or

            (6)   the date of the sale by the Employer or an Affiliated
      Employer of its interest in a subsidiary (within the meaning of Code
      Section 409(d)(3)) to an entity that is not an Affiliated Employer
      with respect to a Participant who continues employment with such
      subsidiary.

      Distributions that are made because of (4), (5), or (6) above must be
made in a lump-sum.

      (d)   A Participant's "elective deferrals" made under this Plan and
all other plans, contracts or arrangements of the Employer maintaining this
Plan during any calendar year shall not exceed the dollar limitation
imposed by Code Section 402(g), as in effect at the beginning of such
calendar year. This dollar limitation shall be adjusted annually pursuant
to the method provided in Code Section 415(d) in accordance with
Regulations. For this purpose, "elective deferrals" means, with respect to
a calendar year, the sum of all employer contributions made on behalf of
such Participant pursuant to an election to defer under any qualified cash
or deferred arrangement as described in Code Section 401(k), any salary
reduction simplified employee pension (as defined in Code Section
408(k)(6)), any SIMPLE IRA plan described in Code Section 408(p), any
eligible deferred compensation plan under Code Section 457, any plans
described under Code Section 501(c)(18), and any Employer contributions
made on the behalf of a Participant for the purchase of an annuity contract
under Code Section 403(b) pursuant to a salary reduction agreement.
"Elective deferrals" shall not include any deferrals properly distributed
as excess "Annual Additions" pursuant to Section 4.5.

      (e)   If a Participant has Excess Deferrals for a taxable year, the
Participant may, not later than March 1st following the close of such
taxable year, notify the Administrator in writing of such excess and
request that the Participant's Elective Deferrals under this Plan be
reduced by an amount specified by the Participant. In such event, the
Administrator shall direct the distribution of such excess amount (and any
"Income" allocable to such excess amount) to the Participant not later than
the first April 15th following the close of the Participant's taxable year.
Any distribution of less than the entire amount of Excess Deferrals and
"Income" shall be treated as a pro rata distribution of Excess Deferrals
and "Income." The amount distributed shall not exceed the Participant's
Elective Deferrals under the Plan for the taxable year. Any distribution on
or before the last day of the Participant's taxable year must satisfy each
of the following conditions:

            (1)   the Participant shall designate the distribution as
      Excess Deferrals;

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            (2)   the distribution must be made after the date on which the
      Plan received the Excess Deferrals; and

            (3)   the Plan must designate the distribution as a
      distribution of Excess Deferrals.

      Regardless of the preceding, if a Participant has Excess Deferrals
solely from elective deferrals made under this Plan or any other plan
maintained by the Employer, a Participant will be deemed to have notified
the Administrator of such excess amount and the Administrator shall direct
the distribution of such Excess Deferrals in a manner consistent with the
provisions of this subsection.

      Any distribution made pursuant to this subsection shall be made first
from unmatched Elective Deferrals and, thereafter, from Elective Deferrals
which are matched. Matching contributions which relate to Excess Deferrals
that are distributed pursuant to this Section 12.2(e) shall be treated as a
Forfeiture to the extent required pursuant to Code Section 401(a)(4) and
the Regulations thereunder.

      For purposes of this Section, "Income" means the income or loss
allocable to the Participant's Elective Deferrals for the taxable year
multiplied by a fraction, the numerator of which is the Participant's
Excess Deferrals for the taxable year and the denominator of which is the
sum of (A) the Participant's Account Balances attributable to Elective
Deferrals on the first day of the taxable year and (B) the Participant's
Elective Deferrals for the Plan Year, without regard to any income or loss
occurring during that taxable year. However, "Income" for the period
between the end of the taxable year of the Participant and the date of the
distribution (the "gap period") is not required to be distributed.

      (f)   Notwithstanding the preceding, a Participant's Excess Deferrals
shall be reduced, but not below zero, by any distribution and/or
recharacterization of Excess Deferrals pursuant to Section 12.5(a) for the
Plan Year beginning with or within the taxable year of the Participant.

      (g)   In the event a Participant has received a hardship distribution
pursuant to Regulation 1.401(k)-1(d)(2)(iii)(B) from any other plan
maintained by the Employer or from the Participant's Elective Deferral
Account pursuant to Section 12.9, then such Participant shall not be
permitted to elect to have Elective Deferrals contributed to the Plan for a
period of twelve (12) months following the receipt of the distribution.
Furthermore, the dollar limitation under Code Section 402(g) shall be
reduced, with respect to the Participant's taxable year following the
taxable year in which the hardship distribution was made, by the amount of
such Participant's Elective Deferrals, if any, made pursuant to this Plan
(and any other plan maintained by the Employer) for the taxable year of the
hardship distribution.

      (h)   At Normal Retirement Date, or such other date when the
Participant shall be entitled to receive benefits, the fair market value of
the Participant's Elective Deferral Account shall be used to provide
benefits to the Participant or the Participant's Beneficiary.

      (i)   If during a Plan Year, it is projected that the aggregate
amount of Elective Deferrals to be allocated to all Highly Compensated
Participants under this Plan would cause the Plan to fail the tests set
forth in Section 12.4, then the Administrator may automatically reduce the
deferral amount of affected Highly Compensated Participants, beginning with
the Highly Compensated Participant who has the highest actual deferral
ratio until it is anticipated the Plan will pass the tests or until the
actual deferral ratio equals the actual deferral ratio of the Highly
Compensated Participant having the next highest actual deferral ratio. This
process may continue until it is anticipated that the Plan will satisfy one
of the tests set forth in Section 12.4. Alternatively, the Employer may
specify a maximum percentage of Compensation that may be deferred by Highly
Compensated Participants.

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      (j)   The Employer and the Administrator shall establish procedures
necessary to implement the salary reduction elections provided for herein.
Such procedures may contain limits on salary deferral elections such as
limiting elections to whole percentages of Compensation or to equal dollar
amounts per pay period that an election is in effect.

12.3  ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

      (a)   The Administrator shall establish and maintain an account in
the name of each Participant to which the Administrator shall credit as of
each Anniversary Date, or other Valuation Date, all amounts allocated to
each such Participant as set forth herein.

      (b)   The Employer shall provide the Administrator with all
information required by the Administrator to make a proper allocation of
Employer contributions for each Plan Year. Within a reasonable period of
time after the date of receipt by the Administrator of such information,
the Administrator shall allocate contributions as follows:

            (1)   With respect to Elective Deferrals made pursuant to
      Section 12.1(a)(1), to each Participant's Elective Deferral Account
      in an amount equal to each such Participant's Elective Deferrals for
      the year.

            (2)   With respect to the Employer's matching contribution made
      pursuant to Section 12.1(a)(2), to each Participant's Account, or
      Participant's Qualified Matching Contribution Account, as elected in
      the Adoption Agreement, in accordance with Section 12.1(a)(2).

            Except, however, in order to be entitled to receive any
      Employer matching contribution, a Participant must satisfy the
      conditions for sharing in the Employer matching contribution as set
      forth in the Adoption Agreement, provided that Participants who are
      not actively employed at the end of a Plan Year due to death, Total
      and Permanent Disability or attainment of their Early Retirement Date
      or Normal Retirement Date who would otherwise receive an allocation
      solely but for the occurrence of such event shall be eligible to
      share in allocations of Employer matching contributions for that Plan
      Year.

            (3)   With respect to the Employer's Non-Elective Contribution
      made pursuant to Section 12.1(a)(3), to each Participant's Account in
      accordance with the provisions of Section 4.3(b)(2) or (3) whichever
      is applicable.

      (c)   Notwithstanding anything in the Plan to the contrary, in
determining whether a Non-Key Employee has received the required minimum
allocation pursuant to Section 4.3(f) such Non-Key Employee's Elective
Deferrals and matching contributions used to satisfy the ADP tests in
Section 12.4 or the ACP tests in Section 12.6 shall not be taken into
account.

      (d)   Notwithstanding anything herein to the contrary, Participants
who terminated employment during the Plan Year shall share in the salary
deferral contributions made by the Employer for the year of termination
without regard to the Hours of Service credited.

      (e)   Notwithstanding anything herein to the contrary (other than
Sections 4.3(f) and 12.3(f)), Participants shall only share in the
allocations of the Employer's matching contribution made pursuant to
Section 12.1(a)(2), the Employer's Non-Elective Contributions made pursuant
to Section 12.1(a)(3), and Forfeitures as provided in the Adoption
Agreement. If no election is made in the Adoption Agreement, then a
Participant shall be eligible to share in the allocation of the Employer's
contribution for the year if the Participant completes more than 500 Hours
of Service during the Plan Year or who is employed on the last day of the
Plan Year.

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      (f)   Notwithstanding anything in this Section to the contrary, the
provisions of this subsection apply for any Plan Year if, in the non-
standardized Adoption Agreement, the Employer elected to apply the 410(b)
ratio percentage failsafe provisions and the Plan fails to satisfy the
"ratio percentage test" due to a last day of the Plan Year allocation
condition or an Hours of Service (or months of service) allocation
condition. A plan satisfies the "ratio percentage test" if, on the last day
of the Plan Year, the "benefiting ratio" of the Non-Highly Compensated
Employees who are "includible" is at least 70% of the "benefiting ratio" of
the Highly Compensated Employees who are "includible." The "benefiting
ratio" of the Non-Highly Compensated Employees is the number of
"includible" Non-Highly Compensated Employees "benefiting" under the Plan
divided by the number of "includible" Employees who are Non-Highly
Compensated Employees. The "benefiting ratio" of the Highly Compensated
Employees is the number of Highly Compensated Employees "benefiting" under
the Plan divided by the number of "includible" Highly Compensated
Employees. "Includible" Employees are all Employees other than: (1) those
Employees excluded from participating in the plan for the entire Plan Year
by reason of the collective bargaining unit exclusion or the nonresident
alien exclusion described in the Code or by reason of the age and service
requirements of Article III; and (2) any Employee who incurs a separation
from service during the Plan Year and fails to complete at least 501 Hours
of Service during such Plan Year.

      For purposes of this subsection, an Employee is "benefiting" under
the Plan on a particular date if, under the Plan, the Employee is entitled
to an Employer contribution or an allocation of Forfeitures for the Plan
Year.

      If this subsection applies, then the Administrator will suspend the
allocation conditions for the "includible" Non-Highly Compensated Employees
who are Participants, beginning first with the "includible" Employees
employed by the Employer on the last day of the Plan Year, then the
"includible" Employees who have the latest separation from service during
the Plan Year, and continuing to suspend the allocation conditions for each
"includible" Employee who incurred an earlier separation from service, from
the latest to the earliest separation from service date, until the Plan
satisfies the "ratio percentage test" for the Plan Year. If two or more
"includible" Employees have a separation from service on the same day, then
the Administrator will suspend the allocation conditions for all such
"includible" Employees, irrespective of whether the Plan can satisfy the
"ratio percentage test" by accruing benefits for fewer than all such
"includible" Employees. If the Plan for any Plan Year suspends the
allocation conditions for an "includible" Employee, then that Employee will
share in the allocation for that Plan Year of the Employer contribution and
Forfeitures, if any, without regard to whether the Employee has satisfied
the other allocation conditions set forth in this Section.

      If the Plan includes Employer matching contributions subject to ACP
testing, this subsection applies separately to the Code Section 401(m)
portion of the Plan.

12.4  ACTUAL DEFERRAL PERCENTAGE TESTS

      (a)   The Current Year Testing method shall apply commencing with the
Plan Year in which this Plan is adopted (if it is newly adopted plan) or in
which the Plan is first amended and restated into the form of this
prototype plan (if it is an amendment and restatement of an existing plan).
Under the Current Year Testing method, the "Actual Deferral Percentage"
(hereinafter "ADP") for a Plan Year for Participants who are Highly
Compensated Employees (hereinafter "HCEs") for each Plan Year and the ADP
for Participants who are Non-Highly Compensated Employees (hereinafter
"NHCEs") for the Plan Year must satisfy one of the following tests:

            (1)   The ADP for a Plan Year for Participants who are HCEs for
      the Plan Year shall not exceed the ADP for Participants who are NHCEs
      for the Plan Year multiplied by 1.25; or

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            (2)   The ADP for a Plan Year for Participants who are HCEs for
      the Plan Year shall not exceed the ADP for Participants who are NHCEs
      for the Plan Year multiplied by 2.0, provided that the ADP for
      Participants who are HCEs does not exceed the ADP for Participants
      who are NHCEs in the Plan Year by more than two (2) percentage
      points.

      (b)   Notwithstanding the foregoing, if this Plan is an amendment and
restatement of an existing plan, and the Prior Year Testing method is
elected in the Adoption Agreement for any Plan Year prior to the Plan Year
in which the Plan is first amended and restated into the form of this
prototype plan, for such Plan Years the ADP tests in (a)(1) and (a)(2),
above shall be applied by comparing the current Plan Year's ADP for
Participants who are HCEs with the prior Plan Year's ADP (rather than the
current Plan Year's ADP) for Participants who were NHCEs for the prior Plan
Year. Notwithstanding the preceding sentence, under the Prior Year Testing
method, for purposes of applying the ADP test with respect to the first
Plan Year in which the Plan permits any Participant to make Elective
Deferrals, the ADP for the prior year's NHCEs shall be deemed to be three
percent (3%) unless the Employer elected (as reflected in the Adoption
Agreement) to use the current Plan Year's ADP for these Participants.
However, the provisions of this paragraph may not be used if the Plan is a
successor plan or is otherwise prohibited from using such provisions
pursuant to IRS Notice 98-1 (or superseding guidance).

      Once made, the election to use the Current Year Testing method can
only be changed if the Plan meets the requirements for changing to the
Prior Year Testing method set forth in IRS Notice 98-1 (or superseding
guidance). Furthermore, this Plan must use the same testing method for both
the ADP and ACP tests for Plan Years beginning on or after the date the
Employer adopts its Gust restated plan.

      (c)   This subsection applies to prevent the multiple use of the test
set forth in subsection (a)(2) above. Any HCE eligible to make Elective
Deferrals pursuant to Section 12.2 and to make after-tax voluntary Employee
contributions or to receive matching contributions under this Plan or under
any other plan maintained by the Employer or an Affiliated Employer, shall
have either the actual deferral ratio adjusted in the manner described in
Section 12.5 or the actual contribution ratio adjusted in the manner
described in Section 12.7 so that the "Aggregate Limit" is not exceeded
pursuant to Regulation 1.401(m)-2. The amounts in excess of the "Aggregate
Limit" shall be treated as either an Excess Contribution or an Excess
Aggregate Contribution. The ADP and ACP of the HCEs are determined after
any corrections required to meet the ADP and ACP tests and are deemed to be
the maximum permitted under such tests for the Plan Year. Multiple use does
not occur if either the ADP or ACP of the HCEs does not exceed 1.25
multiplied by the ADP and ACP of the NHCEs.

      "Aggregate Limit" means the sum of (i) 125 percent of the greater of
the ADP of the NHCEs for the Plan Year or the ACP of such NHCEs under the
plan subject to Code Section 401(m) for the Plan Year and (ii) the lesser
of 200% or two (2) plus the lesser of such ADP or ACP. "Lesser" is
substituted for "greater" in (i) above, and "greater" is substituted for
"lesser" after "two (2) plus the" in (ii) above if it would result in a
larger Aggregate Limit. If the Employer has elected in the Adoption
Agreement to use the Prior Year Testing method for any year in accordance
with subsection (b), then in calculating the "Aggregate Limit" for a
particular Plan Year, the NHCEs ADP and ACP for the prior Plan Year,
instead of the current Plan Year, is used.

      (d)   A Participant is an HCE for a particular Plan Year if the
Participant meets the definition of an HCE in effect for that Plan Year.
Similarly, a Participant is an NHCE for a particular Plan Year if the
Participant does not meet the definition of an HCE in effect for that Plan
Year.

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      (e)   For the purposes of this Section and Section 12.5, ADP means,
for a specific group of Participants for a Plan Year, the average of the
ratios (calculated separately for each Participant in such group) of (1)
the amount of Employer contributions actually paid over to the Plan on
behalf of such Participant for the Plan Year to (2) the Participant's
414(s) Compensation for such Plan Year. Employer contributions on behalf of
any participant shall include: (1) any Elective Deferrals made pursuant to
the Participant's deferral election (including Excess Deferrals of HCEs),
but excluding (i) Excess Deferrals of NHCEs that arise solely from Elective
Deferrals made under the plan or plans of this Employer and (ii) Elective
Deferrals that are taken into account in the ACP tests set forth in Section
12.6 (provided the ADP test is satisfied both with and without exclusion of
these Elective Deferrals); and (2) at the election of the Employer,
Qualified Non-Elective Contributions and Qualified Matching Contributions
to the extent such contributions are not used to satisfy the ACP test.

      The actual deferral ratio for each Participant and the ADP for each
group shall be calculated to the nearest one-hundredth of one percent.
Elective Deferrals allocated to each Highly Compensated Participant's
Elective Deferral Account shall not be reduced by Excess Deferrals to the
extent such excess amounts are made under this Plan or any other plan
maintained by the Employer.

      (f)   For purposes of this Section and Section 12.5, a Highly
Compensated Participant and a Non-Highly Compensated Participant shall
include any Employee eligible to make salary deferrals pursuant to Section
12.2 for the Plan Year. Such Participants who fail to make Elective
Deferrals shall be treated for ADP purposes as Participants on whose behalf
no Elective Deferrals are made.

      (g)   In the event this Plan satisfies the requirements of Code
Sections 401(a)(4), 401(k), or 410(b) only if aggregated with one or more
other plans, or if one or more other plans satisfy the requirements of such
sections of the Code only if aggregated with this Plan, then this Section
shall be applied by determining the ADP of Employees as if all such plans
were a single plan. Any adjustments to the NHCE ADP for the prior year will
be made in accordance with IRS Notice 98-1 and any superseding guidance,
unless the Employer has elected in the Adoption Agreement to use the
Current Year Testing method. Plans may be aggregated in order to satisfy
Code Section 401(k) only if they have the same Plan Year and use the same
ADP testing method.

      (h)   The ADP for any Participant who is an HCE for the Plan Year and
who is eligible to have Elective Deferrals (and Qualified Non-Elective
Contributions or Qualified Matching Contributions, or both, if treated as
Elective Deferrals for purposes of the ADP test) allocated to such
Participant's accounts under two (2) or more arrangements described in Code
Section 401(k), that are maintained by the Employer, shall be determined as
if such Elective Deferrals (and, if applicable, such Qualified Non-Elective
Contributions or Qualified Matching Contributions, or both) were made under
a single arrangement for purposes of determining such HCE's actual deferral
ratio. However, if the cash or deferred arrangements have different Plan
Years, this paragraph shall be applied by treating all cash or deferred
arrangements ending with or within the same calendar year as a single
arrangement. Notwithstanding the foregoing, certain plans shall be treated
as separate if mandatorily disaggregated under Regulations under Code
Section 401.

      (i)   For purposes of determining the ADP and the amount of Excess
Contributions pursuant to Section 12.5, only Elective Deferrals, Qualified
Non-Elective Contributions and Qualified Matching Contributions contributed
to the Plan prior to the end of the twelve (12) month period immediately
following the Plan Year to which the contributions relate shall be
considered.

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<PAGE>

      (j)   Notwithstanding anything in this Section to the contrary, the
provisions of this Section and Section 12.5 may be applied separately (or
will be applied separately to the extent required by Regulations) to each
"plan" within the meaning of Regulation 1.401(k)-1(g)(11). Furthermore, for
Plan Years beginning after December 31, 1998, the provisions of Code
Section 401(k)(3)(F) may be used to exclude from consideration all Non-
Highly Compensated Employees who have not satisfied the minimum age and
service requirements of Code Section 410(a)(1)(A).

12.5  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

      (a)   In the event (or, with respect to subsection (c) when the Prior
Year Testing method is being used, if it is anticipated) that for Plan
Years beginning after December 31, 1996, the Plan does not satisfy one of
the tests set forth in Section 12.4, the Administrator shall adjust Excess
Contributions or the Employer shall make contributions pursuant to the
options set forth below or any combination thereof. However, if the Prior
Year testing method is being used (as provided for in Section 12.4(b)) and
it is anticipated that the Plan might not satisfy one of such tests, then
the Employer may make contributions pursuant to the options set forth in
subsection (c) below.

      (b)   On or before the fifteenth day of the third month following the
end of each Plan Year, but in no event later than the close of the
following Plan Year, the Highly Compensated Participant allocated the
largest amount of Elective Deferrals shall have a portion of such Elective
Deferrals (and "Income" allocable to such amounts) distributed (and/or, at
the Participant's election, recharacterized as a after-tax voluntary
Employee contribution pursuant to Section 4.8) until the total amount of
Excess Contributions has been distributed, or until the amount of the
Participant's Elective Deferrals equals the Elective Deferrals of the
Highly Compensated Participant having the next largest amount of Elective
Deferrals allocated. This process shall continue until the total amount of
Excess Contributions has been distributed. Any distribution and/or
recharacterization of Excess Contributions shall be made in the following
order:

            (1)   With respect to the distribution of Excess Contributions,
      such distribution:

                  (i)   may be postponed but not later than the close of
            the Plan Year following the Plan Year to which they are
            allocable;

                  (ii)  shall be made first from unmatched Elective
            Deferrals and, thereafter, simultaneously from Elective
            Deferrals which are matched and matching contributions which
            relate to such Elective Deferrals. Matching contributions which
            relate to Excess Contributions shall be forfeited unless the
            related matching contribution is distributed as an Excess
            Aggregate Contribution pursuant to Section 12.7;

                  (iii) shall be adjusted for "Income"; and

                  (iv)  shall be designated by the Employer as a
            distribution of Excess Contributions (and "Income").

            (2)   With respect to the recharacterization of Excess
      Contributions pursuant to (a) above, such recharacterized amounts:

                  (i)   shall be deemed to have occurred on the date on
            which the last of those Highly Compensated Participants with
            Excess Contributions to be recharacterized is notified of the
            recharacterization and the tax consequences of such
            recharacterization;

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<PAGE>

                  (ii)  shall not exceed the amount of Elective Deferrals
            on behalf of any Highly Compensated Participant for any Plan
            Year;

                  (iii) shall be treated as after-tax voluntary Employee
            contributions for purposes of Code Section 401(a)(4) and
            Regulation 1.401(k)-1(b). However, for purposes of Sections
            4.3(f) and 9.2 (top heavy rules), recharacterized Excess
            Contributions continue to be treated as Employer contributions
            that are Elective Deferrals. Excess Contributions (and "Income"
            attributable to such amounts) recharacterized as after-tax
            voluntary Employee contributions shall continue to be
            nonforfeitable and subject to the same distribution rules
            provided for in Section 12.2(c); and

                  (iv)  are not permitted if the amount recharacterized
            plus after-tax voluntary Employee contributions actually made
            by such Highly Compensated Participant, exceed the maximum
            amount of after-tax voluntary Employee contributions
            (determined prior to application of Section 12.6) that such
            Highly Compensated Participant is permitted to make under the
            Plan in the absence of recharacterization.

            (3)   Any distribution and/or recharacterization of less than
      the entire amount of Excess Contributions shall be treated as a
      pro rata distribution and/or recharacterization of Excess
      Contributions and "Income."

            (4)   For Purposes of this Section, "Income" means the income
      or loss allocable to the Participant's Elective Deferrals (and, if
      applicable, amounts treated as Elective Deferrals) for the Plan Year
      multiplied by a fraction, the numerator of which is the Participant's
      Excess Contributions for the Plan Year and the denominator of which
      is the sum of (A) the Participant's Account Balances attributable to
      the Elective Deferrals (and, if applicable, amounts treated as
      Elective Deferrals) on the first day of the Plan Year and (B) the
      Participants Elective Deferrals (and, if applicable, amounts treated
      as Elective Deferrals) for the Plan Year, without regard to any
      income or loss occurring during that Plan Year.  However, "Income"
      for the period between the end of the Plan Year and the date of the
      distribution (the "gap period") is not required to be distributed.

            (5)   Excess Contributions shall be treated as Employer
      contributions for purposes of Code Sections 404 and 415 even if
      distributed from the Plan.

      (c)   Notwithstanding the above, within twelve (12) months after the
end of the Plan Year (or, if the Prior Year Testing method is used, within
twelve (12) months after the end of the prior Plan Year), the Employer may
make a special Qualified Non-Elective Contribution or Qualified Matching
Contribution in accordance with one of the following provisions which
contribution shall be allocated to the Qualified Non-Elective Contribution
Account or Qualified Matching Contribution Account of each Non-Highly
Compensated Participant eligible to share in the allocation in accordance
with such provision. The Employer shall provide the Administrator with
written notification of the amount of the contribution being made and to
which provision it relates.

            (1)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated in
      the same proportion that each Non-Highly Compensated Participant's
      414(s) Compensation for the year (or prior year if the Prior Year
      Testing method is being used) bears to the total 414(s) Compensation
      of all Non-Highly Compensated Participants for such year.

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<PAGE>

            (2)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated in
      the same proportion that each Non-Highly Compensated Participant's
      414(s) Compensation for the year (or prior year if the Prior Year
      Testing method is being used) bears to the total 414(s) Compensation
      of all Non-Highly Compensated Participants for such year. However,
      for purposes of this contribution, Non-Highly Compensated
      Participants who are not employed at the end of the Plan Year (or at
      the end of the prior Plan Year if the Prior Year Testing method is
      being used) and, if this is a standardized Plan, who have not
      completed more than 500 Hours of Service during such Plan Year, shall
      not be eligible to share in the allocation and shall be disregarded.

            (3)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated in
      equal amounts (per capita).

            (4)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated in
      equal amounts (per capita). However, for purposes of this
      contribution, Non-Highly Compensated Participants who are not
      employed at the end of the Plan Year (or at the end of the prior Plan
      Year if the Prior Year Testing method is being used) and, if this is
      a standardized Plan, who have not completed more than 500 Hours of
      Service during such Plan Year,  shall not be eligible to share in the
      allocation and shall be disregarded.

            (5)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Non-Elective Contribution Account of the Non-Highly
      Compensated Participant having the lowest 414(s) Compensation, until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied).

            (6)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Non-Elective Contribution Account of the Non-Highly
      Compensated Participant having the lowest 414(s) Compensation, until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied). However, for purposes of this contribution, Non-Highly
      Compensated Participants who are not employed at the end of the Plan
      Year (or at the end of the prior Plan Year if the Prior Year Testing
      method is being used) and, if this is a standardized Plan, who have
      not completed more than 500 Hours of Service during such Plan Year,
      shall not be eligible to share in the allocation and shall be
      disregarded.

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<PAGE>

            (7)   A Qualified Matching Contribution may be made on behalf
      of Non-Highly Compensated Participants in an amount sufficient to
      satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Matching Contribution Account of each Non-Highly
      Compensated Participant in the same proportion that each Non-Highly
      Compensated Participant's Elective Deferrals for the year bears to
      the total Elective Deferrals of all Non-Highly Compensated
      Participants.

            (8)   A Qualified Matching Contribution may be made on behalf
      of Non-Highly Compensated Participants in an amount sufficient to
      satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Matching Contribution Account of each Non-Highly
      Compensated Participant in the same proportion that each Non-Highly
      Compensated Participant's Elective Deferrals for the year bears to
      the total Elective Deferrals of all Non-Highly Compensated
      Participants. However, for purposes of this contribution, Non-Highly
      Compensated Participants who are not employed at the end of the Plan
      Year (or at the end of the prior Plan Year if the Prior Year Testing
      method is being used) and, if this is a standardized Plan, who have
      not completed more than 500 Hours of Service during such Plan Year,
      shall not be eligible to share in the allocation and shall be
      disregarded.

            (9)   A Qualified Matching Contribution may be made on behalf
      of Non-Highly Compensated Participants in an amount sufficient to
      satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Matching Contribution Account of the Non-Highly
      Compensated Participant having the lowest Elective Deferrals until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied).

            (10)  A Qualified Matching Contribution may be made on behalf
      of Non-Highly Compensated Participants in an amount sufficient to
      satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.4. Such contribution shall be allocated to
      the Qualified Matching Contribution Account of the Non-Highly
      Compensated Participant having the lowest Elective Deferrals until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.4 is satisfied (or is anticipated to be
      satisfied). However, for purposes of this contribution, Non-Highly
      Compensated Participants who are not employed at the end of the Plan
      Year (or at the end of the prior Plan Year if the Prior Year Testing
      method is being used) and, if this is a standardized Plan, who have
      not completed more than 500 Hours of Service during such Plan Year,
      shall not be eligible to share in the allocation and shall be
      disregarded.

      (d)   Any Excess Contributions (and "Income") which are distributed
on or after 2 1/2 months after the end of the Plan Year shall be subject to
the ten percent (10%) Employer excise tax imposed by Code Section 4979.

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<PAGE>

12.6  ACTUAL CONTRIBUTION PERCENTAGE TESTS

      (a)   The Current Year Testing method shall apply commencing with the

Plan Year in which this Plan is adopted (if it is a newly adopted plan) or
in which this Plan is first amended and restated into the form of this
prototype plan (if it is an amendment and restatement of an existing plan).
Under the Current Year Testing method, the "Actual Contribution Percentage"
(hereinafter "ACP") for Participants who are Highly Compensated Employees
(hereinafter "HCEs") for each Plan Year and the ACP for Participants who
are Non-Highly Compensated Employees (hereinafter "NHCEs") for the Plan
Year must satisfy one of the following tests:

            (1)   The ACP for a Plan Year for Participants who are HCEs for
      the Plan Year shall not exceed the ACP for Participants who are NHCEs
      for the Plan Year multiplied by 1.25; or

            (2)   The ACP for a Plan Year for Participants who are HCEs for
      the Plan Year shall not exceed the ACP for Participants who are NHCEs
      for the Plan Year multiplied by 2.0, provided that the ACP for
      Participants who are HCEs does not exceed the ACP for Participants
      who are NHCEs in the Plan Year by more than two (2) percentage
      points.

      (b)   Notwithstanding the preceding, if this Plan is an amendment and
restatement of an existing plan, and the Prior Year Testing method is
elected in the Adoption Agreement for any Plan Year prior to the Plan Year
in which the original amendment and restatement into the form of this
prototype plan occurs, for such Plan Years the ACP tests in (a)(1) and
(a)(2), above shall be applied by comparing the current Plan Year's ACP for
Participants who are HCEs with the prior Plan Year's ACP (rather than the
current Plan Year's ACP) for Participants who were NHCEs for the prior Plan
Year. Notwithstanding the preceding sentence, under the Prior Year Testing
method, for purposes of applying the ACP test with respect to the first
Plan Year in which the Plan permits any Participant to make Employee
contributions, provides for matching contributions, or both, the ACP for
the prior year's NHCEs shall be deemed to be three percent (3%) unless the
Employer has elected in the Adoption Agreement to use the current Plan
Year's ACP for these Participants. However, the provisions of this
paragraph may not be used if the Plan is a successor plan or is otherwise
prohibited from using such provisions pursuant to IRS Notice 98-1 (or
superseding guidance).

      Once made, the election to use the Current Year Testing method can
only be changed if the Plan meets the requirements for changing to the
Prior Year Testing method set forth in IRS Notice 98-1 (or superseding
guidance). Furthermore, this Plan must use the same testing method for both
the ADP and ACP tests for Plan Years beginning on or after the date the
Employer adopts its GUST restated plan.

      (c)   This subsection applies to prevent the multiple use of the test
set forth in subsection (a)(2) above. Any HCE eligible to make Elective
Deferrals pursuant to Section 12.2 and to make after-tax voluntary Employee
contributions or to receive matching contributions under this Plan or under
any other plan maintained by the Employer or an Affiliated Employer, shall
have either the actual deferral ratio adjusted in the manner described in
Section 12.5 or the actual contribution ratio reduced in the manner
described in Section 12.7 so that the "Aggregate Limit" is not exceeded
pursuant to Regulation 1.401(m)-2. The amounts in excess of the "Aggregate
Limit" shall be treated as either an Excess Contribution or an Excess
Aggregate Contribution. The ADP and ACP of the HCEs are determined after
any corrections required to meet the ADP and ACP tests and are deemed to be
the maximum permitted under such test for the Plan Year. Multiple use does
not occur if either the ADP or ACP of the HCEs does not exceed 1.25
multiplied by the ADP and ACP of the NHCEs.

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<PAGE>

      "Aggregate Limit" means the sum of (i) 125 percent of the greater of
the ADP of the NHCEs for the Plan Year or the ACP of such NHCEs under the
plan subject to Code Section 401(m) for the Plan Year and (ii) the lesser
of 200% or two plus the lesser of such ADP or ACP. "Lesser" is substituted
for "greater" in (i) above, and "greater" is substituted for "lesser" after
"two plus the" in (ii) above if it would result in a larger Aggregate
Limit. If the Employer has elected in the Adoption Agreement to use the
Prior Year Testing method for any year in accordance with subsection (b),
then in calculating the "Aggregate Limit" for a particular Plan Year, the
NHCEs ADP and ACP for the prior Plan Year, instead of the current Plan
Year, is used.

      (d)   A Participant is a Highly Compensated Employee for a particular
Plan Year if the Participant meets the definition of a Highly Compensated
Employee in effect for that Plan Year. Similarly, a Participant is a Non-
highly Compensated Employee for a particular Plan Year if the Participant
does not meet the definition of a Highly Compensated Employee in effect for
that Plan Year.

      (e)   For the purposes of this Section and Section 12.7, ACP for a
specific group of Participants for a Plan Year means the average of the
"Contribution Percentages" (calculated separately for each Participant in
such group). For this purpose, "Contribution Percentage" means the ratio
(expressed as a percentage) of the Participant's "Contribution Percentage
Amounts" to the Participant's 414(s) Compensation. The actual contribution
ratio for each Participant and the ACP for each group, shall be calculated
to the nearest one-hundredth of one percent of the Participant's 414(s)
Compensation.

      (f)   "Contribution Percentage Amounts" means the sum of (i) after-
tax voluntary Employee contributions, (ii) Employer "Matching
Contributions" made pursuant to Section 12.1(a)(2) (including Qualified
Matching Contributions to the extent such Qualified Matching Contributions
are not used to satisfy the tests set forth in Section 12.4), (iii) Excess
Contributions recharacterized as nondeductible voluntary Employee
contributions pursuant to Section 12.5, and (iv) Qualified Non-Elective
Contributions (to the extent not used to satisfy the tests set forth in
Section 12.4). However, "Contribution Percentage Amounts" shall not include
"Matching Contributions" that are forfeited either to correct Excess
Aggregate Contributions or due to Code Section 401(a)(4) and the
Regulations thereunder because the contributions to which they relate are
Excess Deferrals, Excess Contributions, or Excess Aggregate Contributions.
In addition, "Contribution Percentage Amounts" may include Elective
Deferrals provided the ADP test in Section 12.4 is met before the Elective
Deferrals are used in the ACP test and continues to be met following the
exclusion of those Elective Deferrals that are used to meet the ACP test.

      (g)   For purposes of determining the ACP and the amount of Excess
Aggregate Contributions pursuant to Section 12.7, only Employer "Matching
Contributions" (excluding "Matching Contributions" forfeited or distributed
pursuant to Section 12.2(e), 12.5(b), or 12.7(b)) contributed to the Plan
prior to the end of the succeeding Plan Year shall be considered. In
addition, the Administrator may elect to take into account, with respect to
Employees eligible to have Employer "Matching Contributions" made pursuant
to Section 12.1(a)(2) or after-tax voluntary Employee contributions made
pursuant to Section 4.7 allocated to their accounts, elective deferrals (as
defined in Regulation 1.402(g)-1(b)) and qualified non-elective
contributions (as defined in Code Section 401(m)(4)(C)) contributed to any
plan maintained by the Employer. Such elective deferrals and qualified
non-elective contributions shall be treated as Employer matching
contributions subject to Regulation 1.401(m)-1(b)(2) which is incorporated
herein by reference. The Plan Year must be the same as the plan year of the
plan to which the elective deferrals and the qualified non-elective
contributions are made.

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<PAGE>

      (h)   In the event that this Plan satisfies the requirements of Code
Sections 401(a)(4), 401(m), or 410(b) only if aggregated with one or more
other plans, or if one or more other plans satisfy the requirements of such
sections of the Code only if aggregated with this Plan, then this Section
shall be applied by determining the ACP of Employees as if all such plans
were a single plan. Plans may be aggregated in order to satisfy Code
section 401(m) only if they have the same Plan Year.

            Any adjustments to the NHCE ACP for the prior year will be made
in accordance with IRS Notice 98-1 and any superseding guidance, unless the
Employer has elected in the Adoption Agreement to use the Current Year
Testing method. Plans may be aggregated in order to satisfy Code Section
401(k) only if they have the same Plan Year and use the same ACP testing
method.

      (i)   For the purposes of this Section, if an HCE is a Participant
under two (2) or more plans (other than an employee stock ownership plan as
defined in Code Section 4975(e)(7)) which are maintained by the Employer or
an Affiliated Employer to which "Matching Contributions," nondeductible
voluntary Employee contributions, or both, are made, all such contributions
on behalf of such HCE shall be aggregated for purposes of determining such
HCE's actual contribution ratio. However, if the plans have different plan
years, this paragraph shall be applied by treating all plans ending with or
within the same calendar year as a single plan.

      (j)   At the discretion of the Employer, Elective Deferrals may be
used to satisfy the tests set forth in Section 12.6. If Elective Deferrals
are used in one of the tests, one of the tests set forth in Section 12.4
must be met before the Pre-Tax Contributions are so used and the test set
forth under Section 12.4 must continue to be met following the exclusion of
those Elective Deferrals that are use to satisfy the test set forth under
Section 12.6.

      (k)   For purposes of this Section and Section 12.7, a Highly
Compensated Participant and a Non-Highly Compensated Participant shall
include any Employee eligible to have "Matching Contributions" made
pursuant to Section 12.1(a)(2) (whether or not a deferral election was made
or suspended pursuant to Section 12.2(g)) allocated to such Participant's
account for the Plan Year or to make salary deferrals pursuant to Section
12.2 (if the Employer uses salary deferrals to satisfy the provisions of
this Section) or after-tax voluntary Employee contributions pursuant to
Section  4.7 (whether or not nondeductible voluntary Employee contributions
are made) allocated to the Participant's account for the Plan Year.

      (l)   For purposes of this Section and Section 12.7, "Matching
Contribution" means an Employer contribution made to the Plan, or to a
contract described in Code Section 403(b), on behalf of a Participant on
account of a nondeductible voluntary Employee contribution made by such
Participant, or on account of a Participant's elective deferrals under a
plan maintained by the Employer.

      (m)   For purposes of determining the ACP and the amount of Excess
Aggregate Contributions pursuant to Section 12.7, only Elective Deferrals,
Qualified Non-Elective Contributions, "Matching Contributions" and
Qualified Matching Contributions contributed to the Plan prior to the end
of the twelve (12) month period immediately following the Plan Year to
which the contributions relate shall be considered.

      (n)   Notwithstanding anything in this Section to the contrary, the
provisions of this Section and Section 12.7 may be applied separately (or
will be applied separately to the extent required by Regulations) to each
"plan" within the meaning of Regulation 1.401(k)-1(g)(11). Furthermore, for
Plan Years beginning after December 31, 1998, the provisions of Code
Section 401(k)(3)(F) may be used to exclude from consideration all Non-
Highly Compensated Employees who have not satisfied the minimum age and
service requirements of Code Section 410(a)(1)(A).

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<PAGE>

12.7  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

      (a)   In the event (or, with respect to subsection (g) below when the
Prior Year Testing method is being used, if it is anticipated) that for
Plan Years beginning after December 31, 1996, the Plan does not satisfy one
of the tests set forth in Section 12.6, the Administrator shall adjust
Excess Aggregate Contributions or the Employer shall make contributions
pursuant to the options set forth below or any combination thereof.
However, if the Prior Year testing method is being used (as provided for in
Section 12.6(b)) and it is anticipated that the Plan might not satisfy one
of such tests, then the Employer may make contributions pursuant to the
options set forth in subsection (c) below.

      (b)   On or before the fifteenth day of the third month following the
end of the Plan Year, but in no event later than the close of the following
Plan Year the Highly Compensated Participant having the largest allocation
of "Contribution Percentage Amounts" shall have a portion of such
"Contribution Percentage Amounts" (and "Income" allocable to such amounts)
distributed or, if non-Vested, Forfeited (including "Income" allocable to
such Forfeitures) until the total amount of Excess Aggregate Contributions
has been distributed, or until the amount of the Participant's
"Contribution Percentage Amounts" equals the "Contribution Percentage
Amounts" of the Highly Compensated Participant having the next largest
amount of "Contribution Percentage Amounts." This process shall continue
until the total amount of Excess Aggregate Contributions has been
distributed or forfeited. Any distribution and/or Forfeiture of
"Contribution Percentage Amounts" shall be made in the following order:

            (1)   Employer matching contributions distributed and/or
      forfeited pursuant to Section 12.5(b)(1);

            (2)   After-tax voluntary Employee contributions including
      Excess Contributions recharacterized as after-tax voluntary Employee
      contributions pursuant to Section 12.5(b)(2);

            (3)   Remaining Employer matching contributions.

      (c)   Any distribution or Forfeiture of less than the entire amount
of Excess Aggregate Contributions (and "Income") shall be treated as a
pro rata distribution of Excess Aggregate Contributions and "Income."
Distribution of Excess Aggregate Contributions shall be designated by the
Employer as a distribution of Excess Aggregate Contributions (and
"Income"). Forfeitures of Excess Aggregate Contributions shall be treated
in accordance with Section 4.3. However, no such Forfeiture may be
allocated to a Highly Compensated Participant whose contributions are
reduced pursuant to this Section.

      (d)   For the purposes of this Section, "Income" means the income or
loss allocable to the Participant's after-tax voluntary Employee
Contributions made pursuant to Section 4.7 and Employer "Matching
Contributions" (and, if applicable, amounts treated as Matching
Contributions) for the Plan Year multiplied by a fraction, the numerator of
which is the Participant's Excess Aggregate Contributions for the Plan Year
and the denominator of which is the sum of (A) the Participant's Account
Balances, attributable to the employee after-tax contributions and Matching
Contributions (and, if applicable, amounts treated as Matching
Contributions) without regard to any income or loss occurring during that
Plan Year. However, "Income" for the period between the end of the Plan
Year and the date of the distribution (the "gap period") is not required to
be distributed.

      (e)   Excess Aggregate Contributions attributable to amounts other
than nondeductible voluntary Employee contributions, including forfeited
matching contributions, shall be treated as Employer contributions for
purposes of Code Sections 404 and 415 even if distributed from the Plan.

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<PAGE>

      (f)   The determination of the amount of Excess Aggregate
Contributions with respect to any Plan Year shall be made after first
determining the Excess Contributions, if any, to be treated as
nondeductible voluntary Employee contributions due to recharacterization
for the plan year of any other qualified cash or deferred arrangement (as
defined in Code Section 401(k)) maintained by the Employer that ends with
or within the Plan Year or which are treated as after-tax voluntary
Employee contributions due to recharacterization pursuant to Section 12.5.

      (g)   Notwithstanding the above, within twelve (12) months after the
end of the Plan Year (or, if the Prior Year Testing method is used, within
twelve (12) months after the end of the prior Plan Year), the Employer may
make a special Qualified Non-Elective Contribution or Qualified Matching
Contribution in accordance with one of the following provisions which
contribution shall be allocated to the Qualified Non-Elective Contribution
Account or Qualified Matching Contribution Account of each Non-Highly
Compensated eligible to share in the allocation in accordance with such
provision. The Employer shall provide the Administrator with written
notification of the amount of the contribution being made and for which
provision it is being made pursuant to.

            (1)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated in
      the same proportion that each Non-Highly Compensated Participant's
      414(s) Compensation for the year (or prior year if the Prior Year
      Testing method is being used) bears to the total 414(s) Compensation
      of all Non-Highly Compensated Participants for such year.

            (2)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated in
      the same proportion that each Non-Highly Compensated Participant's
      414(s) Compensation for the year (or prior year if the Prior Year
      Testing method is being used) bears to the total 414(s) Compensation
      of all Non-Highly Compensated Participants for such year. However,
      for purposes of this contribution, Non-Highly Compensated
      Participants who are not employed at the end of the Plan Year (or at
      the end of the prior Plan Year if the Prior Year Testing method is
      being used) and, if this is a standardized Plan, who have not
      completed more than 500 Hours of Service during such Plan Year, shall
      not be eligible to share in the allocation and shall be disregarded.

            (3)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated in
      equal amounts (per capita).

            (4)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated in
      equal amounts (per capita). However, for purposes of this
      contribution, Non-Highly Compensated Participants who are not
      employed at the end of the Plan Year (or at the end of the prior Plan
      Year if the Prior Year Testing method is being used) and, if this is
      a standardized Plan, who have not completed more than 500 Hours of
      Service during such Plan Year, shall not be eligible to share in the
      allocation and shall be disregarded.

                                    89

<PAGE>

            (5)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated to
      the Qualified Non-Elective Contribution Account of the Non-Highly
      Compensated Participant having the lowest 414(s) Compensation, until
      one of the tests set forth in Section 12.6 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.6 is satisfied (or is anticipated to be
      satisfied).

            (6)   A Qualified Non-Elective Contribution may be made on
      behalf of Non-Highly Compensated Participants in an amount sufficient
      to satisfy (or to prevent an anticipated failure of) one of the tests
      set forth in Section 12.6. Such contribution shall be allocated to
      the Qualified Non-Elective Contribution Account of the Non-Highly
      Compensated Participant having the lowest 414(s) Compensation, until
      one of the tests set forth in Section 12.6 is satisfied (or is
      anticipated to be satisfied), or until such Non-Highly Compensated
      Participant has received the maximum "Annual Addition" pursuant to
      Section 4.4. This process shall continue until one of the tests set
      forth in Section 12.6 is satisfied (or is anticipated to be
      satisfied). However, for purposes of this contribution, Non-Highly
      Compensated Employees who are not employed at the end of the Plan
      Year (or at the end of the prior Plan Year if the Prior Year Testing
      method is being used) and, if this is a standardized Plan, who have
      not completed more than 500 Hours of Service during such Plan Year,
      shall not be eligible to share in the allocation and shall be
      disregarded.

            (7)   A "Matching Contribution" may be made on behalf of Non-
      Highly Compensated Participants in an amount sufficient to satisfy
      (or to prevent an anticipated failure of) one of the tests set forth
      in Section 12.6. Such contribution shall be allocated on behalf of
      each Non-Highly Compensated Participant in the same proportion that
      each Non-Highly Compensated Participant's Elective Deferrals for the
      year bears to the total Elective Deferrals of all Non-Highly
      Compensated Participants. The Employer shall designate, at the time
      the contribution is made, whether the contribution made pursuant to
      this provision shall be a Qualified Matching Contribution allocated
      to a Participant's Qualified Matching Contribution Account or an
      Employer Non-Elective Contribution allocated to a Participant's Non-
      Elective Account.

            (8)   A "Matching Contribution" may be made on behalf of Non-
      Highly Compensated Participants in an amount sufficient to satisfy
      (or to prevent an anticipated failure of) one of the tests set forth
      in Section 12.6. Such contribution shall be allocated on behalf of
      each Non-Highly Compensated Participant in the same proportion that
      each Non-Highly Compensated Participant's Elective Deferrals for the
      year bears to the total Elective Deferrals of all Non-Highly
      Compensated Participants. The Employer shall designate, at the time
      the contribution is made, whether the contribution made pursuant to
      this provision shall be a Qualified Matching Contribution allocated
      to a Participant's Qualified Matching Contribution Account or an
      Employer Non-Elective Contribution allocated to a Participant's Non-
      Elective Account. However, for purposes of this contribution, Non-
      Highly Compensated Participants who are not employed at the end of
      the Plan Year (or at the end of the prior Plan Year if the Prior Year
      Testing method is being used) and, if this is a standardized Plan,
      who have not completed more than 500 Hours of Service during such
      Plan Year, shall not be eligible to share in the allocation and shall
      be disregarded.

                                    90

<PAGE>

            (9)   A "Matching Contribution" may be made on behalf of Non-
      Highly Compensated Participants in an amount sufficient to satisfy
      (or to prevent an anticipated failure of) one of the tests set forth
      in Section 12.4. Such contribution shall be allocated on behalf of
      the Non-Highly Compensated Participant having the lowest Elective
      Deferrals until one of the tests set forth in Section 12.4 is
      satisfied (or is anticipated to be satisfied), or until such Non-
      Highly Compensated Participant has received the maximum "Annual
      Addition" pursuant to Section 4.4. This process shall continue until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied). The Employer shall designate, at the
      time the contribution is made, whether the contribution made pursuant
      to this provision shall be a Qualified Matching Contribution
      allocated to a Participant's Qualified Matching Contribution Account
      or an Employer Non-Elective Contribution allocated to a Participant's
      Non-Elective Account.

            (10)  A "Matching Contribution" may be made on behalf of Non-
      Highly Compensated Participants in an amount sufficient to satisfy
      (or to prevent an anticipated failure of) one of the tests set forth
      in Section 12.4. Such contribution shall be allocated on behalf of
      the Non-Highly Compensated Participant having the lowest Elective
      Deferrals until one of the tests set forth in Section 12.4 is
      satisfied (or is anticipated to be satisfied), or until such Non-
      Highly Compensated Participant has received the maximum "Annual
      Addition" pursuant to Section 4.4. This process shall continue until
      one of the tests set forth in Section 12.4 is satisfied (or is
      anticipated to be satisfied). The Employer shall designate, at the
      time the contribution is made, whether the contribution made pursuant
      to this provision shall be a Qualified Matching Contribution
      allocated to a Participant's Qualified Matching Contribution Account
      or an Employer Non-Elective Contribution allocated to a Participant's
      Non-Elective Account. However, for purposes of this contribution,
      Non-Highly Compensated Participants who are not employed at the end
      of the Plan Year (or at the end of the prior Plan Year if the Prior
      Year Testing method is being used) and, if this is a standardized
      Plan, who have not completed more than 500 Hours of Service during
      such Plan Year, shall not be eligible to share in the allocation and
      shall be disregarded.

      (h)   Any Excess Aggregate Contributions (and "Income") which are
distributed on or after 2 1/2 months after the end of the Plan Year shall
be subject to the ten percent (10%) Employer excise tax imposed by Code
Section 4979.

12.8  SAFE HARBOR PROVISIONS

      (a)   The provisions of this Section will apply if the Employer has
elected, in the Adoption Agreement, to use the "ADP Test Safe Harbor" or
"ACP Test Safe Harbor." If the Employer has elected to use the "ADP Test
Safe Harbor" for a Plan Year, then the provisions relating to the ADP test
described in Section 12.4 and in Code Section 401(k)(3) do not apply for
such Plan Year. In addition, if the Employer has also elected to use the
"ACP Test Safe Harbor" for a Plan Year, then the provisions relating to the
ACP test described in Section 12.6 and in Code Section 401(m)(2) do not
apply for such Plan Year. Furthermore, to the extent any other provision of
the Plan is inconsistent with the provisions of this Section, the
provisions of this Section will govern.

      (b)   For purposes of this Section, the following definitions apply:

            (1)   "ACP Test Safe Harbor" means the method described in
      subsection (d) below for satisfying the ACP test of Code Section
      401(m)(2).

            (2)   "ACP Test Safe Harbor Matching Contributions" means
      "Matching Contributions" described in subsection (d)(1).

                                    91

<PAGE>

            (3)   "ADP Test Safe Harbor" means the method described in
      subsection (c) for satisfying the ADP test of Code Section 401(k)(3).

            (4)   "ADP Test Safe Harbor Contributions" means "Matching
      Contributions" and nonelective contributions described in subsection
      (c)(1) below.

            (5)   "Compensation" means Compensation as defined in Section
      1.11, except, for purposes of this Section, no dollar limit, other
      than the limit imposed by Code Section 401(a)(17), applies to the
      Compensation of a Non-Highly Compensated Employee. However, solely
      for purposes of determining the Compensation subject to a
      Participant's deferral election, the Employer may use an alternative
      definition to the one described in the preceding sentence, provided
      such alternative definition is a reasonable definition within the
      meaning of Regulation 1.414(s)-1(d)(2) and permits each Participant
      to elect sufficient Elective Deferrals to receive the maximum amount
      of "Matching Contributions" (determined using the definition of
      Compensation described in the preceding sentence) available to the
      Participant under the Plan.

            (6)   "Eligible Participant" means a Participant who is
      eligible to make Elective Deferrals under the Plan for any part of
      the Plan Year (or who would be eligible to make Elective Deferrals
      but for a suspension due to a hardship distribution described in
      Section 12.9 or to statutory limitations, such as Code Sections
      402(g) and 415) and who is not excluded as an "Eligible Participant"
      under the 401(k) Safe Harbor elections in the Adoption Agreement.

            (7)   "Matching Contributions" means contributions made by the
      Employer on account of an "Eligible Participant's" Elective
      Deferrals.

      (c)   The provisions of this subsection apply for purposes of
satisfying the "ADP Test Safe Harbor."

            (1)   The "ADP Test Safe Harbor Contribution" is the
      contribution elected by the Employer in the Adoption Agreement to be
      used to satisfy the "ADP Test Safe Harbor." However, if no
      contribution is elected in the Adoption Agreement, the Employer will
      contribute to the Plan for the Plan Year a "Basic Matching
      Contribution" on behalf of each "Eligible Employee." The "Basic
      Matching Contribution" is equal to (i) one-hundred percent (100%) of
      the amount of an "Eligible Participant's" Elective Deferrals that do
      not exceed three percent (3%) of the Participant's "Compensation" for
      the Plan Year, plus (ii) fifty percent (50%) of the amount of the
      Participant's Elective Deferrals that exceed three percent (3%) of
      the Participant's "Compensation" but do not exceed five percent (5%)
      of the Participant's "Compensation."

            (2)   Except as provided in subsection (e) below, for purposes
      of the Plan, a Basic Matching Contribution or an Enhanced Matching
      Contribution will be treated as a Qualified Matching Contribution and
      a Nonelective Safe Harbor Contribution will be treated as a Qualified
      Non-Elective Contribution. Accordingly, the "ADP Test Safe Harbor
      Contribution" will be fully Vested and subject to the distribution
      restrictions set forth in Section 12.2(c) (i.e., may generally not be
      distributed earlier than separation from service, death, disability,
      an event described in Section 401(k)(1), or, in case of a profit
      sharing plan, the attainment of age 59 1/2.). In addition, such
      contributions must satisfy the "ADP Test Safe Harbor" without regard
      to permitted disparity under Code Section 401(l).

                                    92

<PAGE>

            (3)   At least thirty (30) days, but not more than ninety (90)
      days, before the beginning of the Plan Year, the Employer will
      provide each "Eligible Participant" a comprehensive notice of the
      Participant's rights and obligations under the Plan, written in a
      manner calculated to be understood by the average Participant.
      However, if an Employee becomes eligible after the 90th day before
      the beginning of the Plan Year and does not receive the notice for
      that reason, the notice must be provided no more than ninety (90)
      days before the Employee becomes eligible but not later than the date
      the Employee becomes eligible.

            (4)   In addition to any other election periods provided under
      the Plan, each "Eligible Participant" may make or modify a deferral
      election during the thirty (30) day period immediately following
      receipt of the notice described in subsection (3) above. Furthermore,
      if the "ADP Test Safe Harbor contribution" is a "Matching
      Contribution" each "Eligible Employee" must be permitted to elect
      sufficient Elective Deferrals to receive the maximum amount of
      "Matching Contributions" available to the Participant under the Plan.

      (d)   The provisions of this subsection apply if the Employer has
elected to satisfy the "ACP Test Safe Harbor."

            (1)   In addition to the "ADP Test Safe Harbor Contributions,"
      the Employer will make any "Matching Contributions" in accordance
      with elections made in the Adoption Agreement. Such additional
      "Matching Contributions" will be considered "ACP Test Safe Harbor
      Matching Contributions."

            (2)   Notwithstanding any election in the Adoption Agreement to
      the contrary, an "Eligible Participant's" Elective Deferrals in
      excess of six percent (6%) of "Compensation" may not be taken into
      account in applying "ACP Test Safe Harbor Matching Contributions." In
      addition, effective with respect to Plan Years beginning after
      December 31, 1999, any portion of an "ACP Test Safe Harbor Matching
      Contribution" attributable to a discretionary "Matching Contribution"
      may not exceed four percent (4%) of an "Eligible Participant's"
      "Compensation."

      (e)   The Plan is required to satisfy the ACP test of Code Section
401(m)(2), using the current year testing method, if the Plan permits
after-tax voluntary Employee contributions or if matching contributions
that do not satisfy the "ACP Test Safe Harbor" may be made to the Plan. In
such event, only "ADP Test Safe Harbor Contributions" or "ACP Test Safe
Harbor Contributions" that exceed the amount needed to satisfy the "ADP
Test Harbor" or "ACP Test Safe Harbor" (if the Employer has elected to use
the "ACP Test Safe Harbor") may be treated as Qualified Nonelective
Contributions or Qualified Matching Contributions in applying the ACP test.
In addition, in applying the ACP test, elective contributions may not
treated as matching contributions under Code Section 401(m)(3).
Furthermore, in applying the ACP test, the Employer may elect to disregard
with respect to all "Eligible Participants" (1) all "Matching
Contributions" if the only "Matching Contributions" made to the Plan
satisfy the "ADP Test Safe Harbor Contribution" (the "Basic Matching
Contribution" or the "Enhanced Matching Contribution") and (2) if the "ACP
Test Safe Harbor" is satisfied, "Matching Contributions" that do not exceed
four percent (4%) of each Participant's "Compensation."

                                    93

<PAGE>

12.9  ADVANCE DISTRIBUTION FOR HARDSHIP

      (a)   The Administrator, at the election of a Participant, shall
direct the Trustee to distribute to the Participant in any one Plan Year up
to the lesser of (1) 100% of the accounts as elected in the Adoption
Agreement valued as of the last Valuation Date or (2) the amount necessary
to satisfy the immediate and heavy financial need of the Participant. Any
distribution made pursuant to this Section shall be deemed to be made as of
the first day of the Plan Year or, if later, the Valuation Date immediately
preceding the date of distribution, and the account from which the
distribution is made shall be reduced accordingly. Withdrawal under this
Section shall be authorized only if the distribution is for one of the
following or any other item permitted under Regulation 1.401(k)-
1(d)(2)(iv):

            (1)   Medical expenses described in Code Section 213(d)
      incurred by the Participant, the Participant's spouse, or any of the
      Participant's dependents (as defined in Code Section 152) or
      necessary for these persons to obtain medical care as described in
      Code Section 213(d);

            (2)   Costs directly related to the purchase (excluding
      mortgage payments) of a principal residence for the Participant;

            (3)   Payment of tuition, related educational fees, and room
      and board expenses, for the next twelve (12) months of post-secondary
      education for the Participant, the Participant's spouse, children, or
      dependents (as defined in Code Section 152); or

            (4)   Payments necessary to prevent the eviction of the
      Participant from the Participant's principal residence or foreclosure
      on the mortgage on that residence.

      (b)   No distribution shall be made pursuant to this Section unless
the Administrator, based upon the Participant's representation and such
other facts as are known to the Administrator, determines that all of the
following conditions are satisfied:

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

            (2)   The Participant has obtained all distributions, other
      than hardship distributions, and all nontaxable loans currently
      available under all plans maintained by the Employer (to the extent
      the loan would not increase the hardship);

            (3)   The Plan, and all other plans maintained by the Employer,
      provide that the Participant's elective deferrals and nondeductible
      voluntary Employee contributions will be suspended for at least
      twelve (12) months after receipt of the hardship distribution; and

            (4)   The Plan, and all other plans maintained by the Employer,
      provide that the Participant may not make elective deferrals for the
      Participant's taxable year immediately following the taxable year of
      the hardship distribution in excess of the applicable limit under
      Code Section 402(g) for such next taxable year less the amount of
      such Participant's elective deferrals for the taxable year of the
      hardship distribution.

      (c)   Notwithstanding the above, distributions from the Participant's
Elective Deferral Account, Qualified Matching Contribution Account and
Qualified Non-Elective Account pursuant to this Section shall be limited
solely to the Participant's Elective Deferrals and any income attributable
thereto credited to the Participant's Elective Deferral Account as of
December 31, 1988. Furthermore, if a hardship distribution is permitted
from more than one account type, the Administrator may determine any
ordering of a Participant's hardship distribution from such accounts.

                                    94

<PAGE>

      (d)   Any distribution made pursuant to this Section shall be made in
a manner which is consistent with and satisfies the provisions of Section
6.5, including, but not limited to, all notice and consent requirements of
Code Sections 411(a)(11) and 417 and the Regulations thereunder.

      (e)   The minimum amount of a hardship distribution made pursuant to
this Section 12.9 and Section 6.11 is $500.

                                    95EXHIBIT 4.5
-----------

                         EGTRRA AMENDMENT TO THE
                         AUTOMATIC DATA PROCESSING
                         DEFINED CONTRIBUTION PLAN

                                 ARTICLE I
                                 PREAMBLE

1.1    ADOPTION AND EFFECTIVE DATE OF AMENDMENT.  This amendment of the
       Automatic Data Processing Defined Contribution Plan is adopted to
       reflect certain provisions of the Economic Growth and Tax Relief
       Reconciliation Act of 2001 ("EGTRRA") and incorporates for
       administrative convenience EGTRRA amendments previously adopted
       prior to January 1, 2002.  This amendment is intended as good faith
       compliance with the requirements of EGTRRA and is to be construed
       in accordance with EGTRRA and guidance issued thereunder.  Except
       as otherwise provided, this amendment shall be effective as of the
       first day of the first Plan Year beginning after December 31, 2001.
       Notwithstanding the foregoing, this amendment shall apply with
       respect to any plan that is first amended and restated into the
       form of this Prototype Plan after December 31, 2001, as of the
       dates set forth herein solely to the extent not inconsistent with
       any amendment to said plan designed to comply with EGTRRA with an
       effective date prior to such amendment and restatement; otherwise,
       the provisions of this amendment will apply as of the date of such
       amendment and restatement.

1.2    ADOPTION BY PROTOTYPE SPONSOR.  Except as otherwise provided
       herein, pursuant to Section 5.01 of Revenue Procedure 2000-20 (or
       pursuant to the corresponding provision in Revenue Procedure 89-9
       or Revenue Procedure 89-13), the sponsor hereby adopts this
       amendment on behalf of all adopting Employers.

1.3    SUPERSESSION OF INCONSISTENT PROVISIONS.  This amendment shall
       supersede the provisions of the Plan to the extent those provisions
       are inconsistent with the provisions of this amendment.

                                ARTICLE II
                          HARDSHIP DISTRIBUTIONS

2.1    APPLICABILITY AND EFFECTIVE DATE.  This Article shall apply for
       calendar years beginning after 2001.

2.2    SUSPENSION PERIOD FOLLOWING HARDSHIP DISTRIBUTION.  A Participant
       who receives a distribution of Elective Deferrals after
       December 31, 2001, on account of hardship shall be prohibited from
       making elective deferrals and after-tax voluntary Employee
       contributions under this and all other plans of the Employer for 6
       months after receipt of the distribution.  Furthermore, a
       Participant who receives a distribution of Elective Deferrals in
       calendar year 2001 on account of hardship shall be prohibited from
       making elective deferrals and after-tax voluntary Employee
       contributions under this and all other plans until the later of
       January 1, 2002, or 6 months after receipt of the distribution.

2.3    POST-HARDSHIP LIMIT ON ELECTIVE DEFERRALS.  In accordance with
       Internal Revenue Service Notice 2002-4, the limit on the amount of
       a Participant's Elective Deferrals under the Plan (and elective
       deferrals under all other plans maintained by the Employer) in the
       taxable year following the taxable year of a hardship distribution
       is eliminated effective for calendar years beginning after
       December 31, 2001

                                     1

<PAGE>

                                ARTICLE III
                          CATCH-UP CONTRIBUTIONS

3.1    APPLICABILITY AND EFFECTIVE DATE.  This Article shall only apply to
       a Plan if the Plan Year is a calendar year.  If this Article is
       applicable to a Plan in accordance with the preceding sentence,
       this Article shall be effective for Plan Years beginning on or
       after January 1, 2002; provided, however, that if the Plan covers
       only collectively bargained employees and is maintained under one
       or more collective bargaining agreements between Employee
       representatives and one or more Employers in effect on January 1,
       2002, the effective date of this Article may be delayed if the
       Employer so directs in a writing, but in no event later than the
       first Plan Year beginning after the termination of said collective
       bargaining agreements.

3.2    CATCH-UP CONTRIBUTIONS.  All Employees who are eligible to make
       Elective Deferrals  and who will attain age 50 before the close of
       the Plan Year shall be eligible to make catch-up contributions in
       accordance with, and subject to the limitations of, Section 414(v)
       of the Code.  Such catch-up contributions shall not be taken into
       account for purposes of the provisions of the Plan implementing the
       required limitations of Sections 402(g) and 415 of the Code.  The
       Plan shall not be treated as failing to satisfy the provisions of
       the Plan implementing the requirements of Section 401(k)(3),
       401(k)(11), 401(k)(12), 410(b), or 416 of the Code, as applicable,
       by reason of the making of such catch-up contributions.  Catch-up
       contributions shall be eligible for a Matching Contribution.

                                ARTICLE IV
                                PLAN LOANS

PLAN LOANS FOR OWNER-EMPLOYEES OR SHAREHOLDER-EMPLOYEES.  If the Plan
permits loans to be made to Participants, then effective for Plan loans
made after December 31, 2001, Plan provisions prohibiting loans to any
Owner-Employee or Shareholder-Employee shall cease to apply.

                                 ARTICLE V
           LIMITATIONS ON CONTRIBUTIONS (IRC SECTION 415 LIMITS)

5.1    EFFECTIVE DATE.  This Article shall be effective for Limitation
       Years beginning after December 31, 2001.

5.2    MAXIMUM ANNUAL ADDITION.  Except to the extent permitted under
       Article X of this amendment and Section 414(v) of the Code, if
       applicable, the Annual Addition that may be contributed or
       allocated to a Participant's account under the Plan for any
       Limitation Year shall not exceed the lesser of:

       a.   $40,000, as adjusted for increases in the cost-of-living under
            Section 415(d) of the Code, or

       b.   100 percent of the Participant's compensation, within the
            meaning of Section 415(c)(3) of the Code, for the limitation
            year.

       The compensation limit referred to in Section 5.2(b) shall not
       apply to any contribution for medical benefits after separation
       from service (within the meaning of Section 401(h) or Section
       419A(f)(2) of the Code) which is otherwise treated as an Annual
       Addition.

                                     2

<PAGE>

                                ARTICLE VI
                      MODIFICATION OF TOP-HEAVY RULES

6.1    EFFECTIVE DATE.  This Article shall apply for purposes of
       determining whether the Plan is a top-heavy plan under Section
       416(g) of the Code for Plan Years beginning after December 31,
       2001, and whether the Plan satisfies the minimum benefits
       requirements of Section 416(c) of the Code for such years.  This
       Article amends the top-heavy provisions of the Plan.

6.2    DETERMINATION OF TOP-HEAVY STATUS.

6.2.1  KEY EMPLOYEE.  Key Employee means any Employee or former Employee
       (including any deceased Employee) who at any time during the Plan
       Year that includes the "determination date" was an officer of the
       Employer having annual compensation greater than $130,000 (as
       adjusted under Section 416(i)(1) of the Code for Plan Years
       beginning after December 31, 2002), a 5-percent owner of the
       Employer, or a 1 percent owner of the Employer having annual
       compensation of more than $150,000.  For this purpose, annual
       compensation means compensation within the meaning of Section
       415(c)(3) of the Code.  The determination of who is a Key Employee
       will be made in accordance with Section 416(i)(1) of the Code and
       the applicable regulations and other guidance of general
       applicability issued thereunder.

6.2.2  DETERMINATION OF PRESENT VALUES AND AMOUNTS.  This Section 6.2.2
       shall apply for purposes of determining the present values of
       accrued benefits and the amounts of account balances of Employees
       as of the "determination date".

       a.   DISTRIBUTIONS DURING YEAR ENDING ON THE "DETERMINATION DATE".
            The present values of accrued benefits and the amounts of
            account balances of an Employee as of the "determination date"
            shall be increased by the distributions made with respect to
            the Employee under the Plan and any plan aggregated with the
            Plan under Section 416(g)(2) of the Code during the 1-year
            period ending on the "determination date".  The preceding
            sentence shall also apply to distributions under a terminated
            plan which, had it not been terminated, would have been
            aggregated with the Plan under Section 416(g)(2)(A)(i) of the
            Code.  In the case of a distribution made for a reason other
            than separation from service, death, or disability, this
            provision shall be applied by substituting "5-year period" for
            "1-year period."

       b.   EMPLOYEES NOT PERFORMING SERVICES DURING YEAR ENDING ON THE
            "DETERMINATION DATE".  The accrued benefits and accounts of any
            individual who has not performed services for the Employer
            during the 1-year period ending on the "determination date"
            shall not be taken into account.

6.3    MINIMUM BENEFITS.

6.3.1  MATCHING CONTRIBUTIONS.  Employer matching contributions shall be
       taken into account for purposes of satisfying the minimum
       contribution requirements of Section 416(c)(2) of the Code and the
       Plan.  The preceding sentence shall apply with respect to matching
       contributions under the Plan or, if the Plan provides that the
       minimum contribution requirement shall be met in another plan, such
       other plan.  Employer matching contributions that are used to
       satisfy the minimum contribution requirements shall be treated as
       matching contributions for purposes of the actual contribution
       percentage test and other requirements of Section 401(m) of the
       Code.

                                     3

<PAGE>

6.3.2  CONTRIBUTIONS UNDER OTHER PLANS.  The Employer may provide in the
       Adoption Agreement 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).

                                ARTICLE VII
                             DIRECT ROLLOVERS

7.1    EFFECTIVE DATE.  This Article shall apply to distributions made
       after December 31, 2001.

7.2    MODIFICATION OF DEFINITION OF "ELIGIBLE RETIREMENT PLAN".  For
       purposes of the direct rollover provisions of the Plan, an
       "eligible retirement plan" shall also mean an annuity contract
       described in Section 403(b) of the Code and an eligible plan under
       Section 457(b) of the Code which is maintained by a state,
       political subdivision of a state, or any agency or instrumentality
       of a state or political subdivision of a state and which agrees to
       separately account for amounts transferred into such plan from this
       Plan.  The definition of "eligible retirement plan" shall also
       apply in the case of a distribution to a surviving spouse, or to a
       spouse or former spouse who is the alternate payee under a
       qualified domestic relation order, as defined in Section 414(p) of
       the Code.

7.3    MODIFICATION OF DEFINITION OF "ELIGIBLE ROLLOVER DISTRIBUTION" TO
       EXCLUDE HARDSHIP DISTRIBUTIONS.  For purposes of the direct
       rollover provisions of the Plan, any amount that is distributed on
       account of hardship shall not be an "eligible rollover
       distribution" and the "distributee" may not elect to have any
       portion of such a distribution paid directly to an "eligible
       retirement plan".

7.4    MODIFICATION OF DEFINITION OF "ELIGIBLE ROLLOVER DISTRIBUTION" TO
       INCLUDE AFTER-TAX VOLUNTARY 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
       voluntary Employee contributions which are not includible in gross
       income.  However, such portion may be transferred only to an
       individual retirement account or annuity described in Section
       408(a) or (b) of the Code, or to a qualified defined contribution
       plan described in Section 401(a) or 403(a) of the Code that agrees
       to separately account for amounts so transferred, including
       separately accounting for the portion of such distribution which is
       includible in gross income and the portion of such distribution
       which is not so includible.

                               ARTICLE VIII
                        ROLLOVERS FROM OTHER PLANS

8.1    EFFECTIVE DATE.  This Article shall apply to rollovers from other
       plans to the Plan made after December 31, 2001.

8.2    ROLLOVERS FROM OTHER PLANS.  The Plan will accept rollovers of
       eligible rollover distributions as defined in the Code as specified
       below from the following types of plans:

       a.   a qualified plan described in section 401(a) or 403(a) of the
            Code;

                                     4

<PAGE>

       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.

       In addition, the plan will accept a Participant's rollover 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.

       Notwithstanding anything in this Section 8.2, the Plan shall not
       accept a rollover of after-tax employee contributions from any
       plan.

                                ARTICLE IX
                        REPEAL OF MULTIPLE USE TEST

REPEAL OF MULTIPLE USE TEST.  The multiple use test described in Treasury
Regulation Section 1.401(m)-2 and the Plan shall not apply for Plan Years
beginning after December 31, 2001.

                                 ARTICLE X
                            ELECTIVE DEFERRALS

ELECTIVE DEFERRALS - CONTRIBUTION LIMITATION.  No Participant shall be
permitted to have elective deferrals made under this Plan, or any other
qualified plan maintained by the Employer during any taxable year, in
excess of the dollar limitation contained in Section 402(g) of the Code in
effect for such taxable year, except to the extent permitted under Article
III of this amendment and Section 414(v) of the Code, if applicable.

                                ARTICLE XI
                        SAFE HARBOR PLAN PROVISIONS

MODIFICATION OF TOP-HEAVY RULES.  The top-heavy requirements of Section 416
of the Code and the Plan shall not apply in any year beginning after
December 31, 2001, in which the Plan consists solely of a cash or deferred
arrangement which meets the requirements of Section 401(k)(12) of the Code
and matching contributions with respect to which the requirements of
Section 401(m)(11) of the Code are met.

                                ARTICLE XII
                 DISTRIBUTION UPON SEVERANCE OF EMPLOYMENT

12.1   EFFECTIVE DATE.  This Article shall apply for distributions and
       transactions made after December 31, 2001, regardless of when the
       severance of employment occurred.

12.2   NEW DISTRIBUTABLE EVENT.  A participant's Elective Deferrals,
       Qualified Nonelective Contributions, qualified matching
       contributions, and earnings attributable to these contributions
       shall be distributed on account of the Participant's severance from
       employment.  However, such a distribution shall be subject to the
       other provisions of the Plan regarding distributions, other than
       provisions that require a separation from service before such
       amounts may be distributed.

                                     5

<PAGE>

                               ARTICLE XIII
                      INCREASE IN COMPENSATION LIMIT

INCREASE IN COMPENSATION LIMIT.  The annual Compensation of each Employee
taken into account in determining allocations for any Plan Year beginning
after December 31, 2001, shall not exceed $200,000, as adjusted for cost-
of-living increases in accordance with Code Section 401(a)(17)(B). 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.

                                ARTICLE XIV
                VESTING OF EMPLOYER MATCHING CONTRIBUTIONS

14.1   APPLICABILITY.  This Article shall apply to Participants with
       accrued benefits derived from matching contributions without regard
       to whether such Participants complete an Hour of Service under the
       Plan in a Plan Year beginning after December 31, 2001. This Article
       shall be effective for Plan Years beginning on or after January 1,
       2002; provided, however, that if the Plan covers only collectively
       bargained employees and is maintained under one or more collective
       bargaining agreements between Employee representatives and one or
       more Employers ratified by June 7, 2001, this Article shall not be
       effective until the Employer has so elected in a writing, but in no
       event later than the first Plan Year beginning after the earlier
       of: (a) the later of (i) the date on which the last of the
       collective bargaining agreements terminates (determined without
       regard to any extension on or after June 7, 2001), or (ii) January
       1, 2002; or (b) January 1, 2006.

14.2   VESTING SCHEDULE.  Unless, and except to the extent that, an
       Employer has elected a faster vesting schedule in the Adoption
       Agreement, a Participant's accrued benefit derived from matching
       contributions shall vest in accordance with the following:

14.2.1 CLIFF VESTING SCHEDULE.  If, as of December 31, 2001, the Plan
       provides for a 4-year or 5-year "cliff" vesting schedule, a
       Participant's accrued benefit derived from matching contributions
       shall be Vested upon the Participant's completion of three years of
       Vesting Service.

14.2.2 "STANDARD" SEVEN-YEAR GRADED VESTING SCHEDULE.  If, as of
       December 31, 2001, the Plan provides for a "standard" seven-year
       graded vesting schedule as set forth below, the Vested percentage
       of a Participant's accrued benefit derived from matching
       contributions shall be determined in accordance with the new six
       year graded vesting schedule set forth below:

       STANDARD SEVEN-YEAR GRADED VESTING SCHEDULE

       VESTING SERVICE        VESTED PERCENTAGE
       ---------------        -----------------

       Less than 3 years              0%
       3 years                       20%
       4 years                       40%
       5 years                       60%
       6 years                       80%
       7 years                      100%

                                     6

<PAGE>

       NEW SIX-YEAR GRADED VESTING SCHEDULE

       VESTING SERVICE        VESTED PERCENTAGE
       ---------------        -----------------
       Less than 2 years              0%
       2 years                       20%
       3 years                       40%
       4 years                       60%
       5 years                       80%
       6 years                      100%

14.2.3 "NON-STANDARD" GRADED VESTING SCHEDULE.  If, as of December 31,
       2001, the Plan provides for a graded vesting schedule other than a
       "standard" seven-year graded vesting schedule as set forth in
       Section 14.2.2 which does not satisfy the minimum required vesting
       under the six-year graded vesting schedule set forth in Code
       Section 411(a)(12)(B) as added by EGTRRA, the nonforfeitable
       percentage of a Participant's accrued benefit derived from matching
       contributions shall be determined by amending the Plan's existing
       vesting schedule so that any Vested percentage for a given year
       that does not meet the minimum required vesting under Section
       411(a)(12)(B) shall be increased to the minimum required Vested
       percentage in accordance with said six-year graded vesting
       schedule.

                                ARTICLE XV
              ROLLOVERS DISREGARDED IN INVOLUNTARY CASH-OUTS

15.1.  APPLICABILITY AND EFFECTIVE DATE.  This Article shall be effective
       for distributions made from the Plan after December 31, 2001.

15.2.  ROLLOVERS DISREGARDED IN DETERMINING VALUE OF ACCOUNT BALANCES FOR
       INVOLUNTARY DISTRIBUTIONS.  For purposes of Sections 6.4, 6.5, 6.6,
       and 6.9 of the Plan, the value of a Participant's Vested benefit
       shall be determined without regard to that portion of the Vested
       benefit that is attributable to rollover contributions (and
       earnings allocable thereto) within the meaning of Code Sections
       402(c), 403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16). If
       the value of the Participant's Vested benefit as so determined is
       $5,000 or less, the Plan shall distribute the Participant's entire
       Vested benefit in accordance with the applicable Plan provision as
       soon as practicable thereafter.

                                     7

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