Document:

FIRST AMENDMENT TO THE
                                 MICROAGE, INC.
                             RETIREMENT SAVINGS PLAN

        Effective July 1, 1988, MicroAge, Inc. (the "Company") established a
retirement savings plan for its employees. The plan was most recently amended
and restated in its entirety effective as of November 2, 1998 and is known as
the MicroAge, Inc. Retirement Savings Plan (the "Plan"). By this instrument, the
Company intends to clarify the transfer rules applicable to ESSP Participants
and to amend the Plan to waive the last day of the year requirement for a
particular group of terminated employees.

        1. The changes made to the Plan by this First Amendment are effective as
of the date of its execution.

        2. The First Amendment shall amend only the provisions of the Plan as
set forth herein, and those provisions not expressly amended shall be considered
in full force and effect.

        3. Section 4.1(b) of the Plan is hereby amended by restating the first
paragraph thereof in its entirety to provide as follows:

                "(b) SPECIAL RULES FOR ESSP PARTICIPANTS. No Participant who is
        an ESSP Participant shall be allowed to make Elective Deferrals directly
        to this Plan. Following the end of each Plan Year, however, Elective
        Deferrals may be made by a direct transfer to the Trustee from the
        trustee of the ESSP on behalf of each ESSP Participant who is an active
        Employee on the day such transfer is made to this Plan. The amount of
        Elective Deferrals transferred to this Plan from the ESSP on behalf of
        each such Participant shall not exceed the least of (1) the dollar
        limitation imposed by Section 402(g) of the Code for such year or (2)
        the maximum amount that may be transferred to this Plan without causing
        this Plan to violate the ADP limitations described in Section 4.3 for
        the Plan Year or (3) any other applicable limitation."

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        4. Section 4.1(b) of the Plan is hereby amended further by adding the
following sentence to the end of subparagraph (3):

        "In the event that an ESSP Participant is not an active Employee on the
        day that the transfer contemplated by this Section 4.1(b) is made to
        this Plan, no transfer shall be made on behalf of such ESSP Participant
        and the "amount available for transfer pursuant to the ESSP" referred to
        in clause (i) above shall be deemed to be zero."

        5. Section 5.3(a) of the Plan is hereby amended and restated in its
entirety to provide as follows:

               "(a)   MATCHING CONTRIBUTIONS.

                      (1) GENERAL RULE. A Participant who is eligible to
               participate in the Matching Contributions feature of the Plan in
               accordance with Section 3.1 shall be entitled to receive a
               Matching Contribution for a Plan Year if the Participant made any
               Elective Deferrals for the Plan Year and the Participant is in
               the active employ of the Employers on the last day of the Plan
               Year. If Matching Contributions are made on some basis other than
               annually (for example, monthly or quarterly), a Participant need
               only be employed on the last day of the relevant period (for
               example, the last day of the calendar quarter or month) rather
               than the last day of the Plan Year.

                      (2) EXCEPTION FOR DEATH, RETIREMENT, DISABILITY.
               Notwithstanding the provisions of subparagraph (1) above, an
               otherwise eligible Participant who dies, retires on or after his
               Normal Retirement Date or terminates employment due to a
               Disability shall be entitled to receive a Matching Contribution
               (if one is made) for a period regardless of whether the
               Participant is employed on the last day of the period.

                      (3) EXCEPTION FOR OCTOBER 1999 REDUCTION IN FORCE.
               Notwithstanding the provisions of subparagraph (1) above, an
               otherwise eligible Participant whose employment was terminated
               during October 1999 due to a reduction in the Company's workforce
               shall be entitled to receive a Matching Contribution (if one is
               made) regardless of whether the Participant was employed on the
               last day of the Plan Year that ended on October 31, 1999."

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        To signify its adoption of this First Amendment, MicroAge, Inc. has
caused First Amendment to be executed by its duly authorized officer on this 2nd
day of December, 1999.

                                            MICROAGE, INC.

                                            By: /s/ Jeffrey D. McKeever
                                               ---------------------------------
                                                      (Signature)
                                               Title: Chairman

                                       3INNSUITES HOSPITALITY TRUST
                      1997 STOCK INCENTIVE AND OPTION PLAN

                                    PREAMBLE

         The purpose of this Plan is to reward performance and to build each
Participant's equity interest in the capital stock of InnSuites Hospitality
Trust (formerly known as Realty ReFund Trust) by providing long term incentives
and rewards to directors and officers and other key employees of the Company and
its subsidiaries who contribute to its continuing success by their innovation,
ability, industry, loyalty and exceptional service.

                                    SECTION I
                                   DEFINITIONS

BENEFICIARY
1.01     "Beneficiary" means a person or entity (including a trust or estate),
         designated in writing by a Holder on such forms and in accordance with
         such terms and conditions as the Committee may prescribe, to whom the
         Holder's Stock Incentives and related rights and privileges under the
         Plan shall pass in the event of the death of the Holder.

BOARD OR BOARD OF TRUSTEES
1.02     "Board" or "Board of Trustees" means the Board of Trustees of the
         Company, as constituted from time to time.

CHANGE IN CONTROL
1.03     "Change in Control" means the occurrence of any of the following
         events:

         (i)      The Company is merged, consolidated or reorganized into or
                  with another corporation or other legal person, and as a
                  result of such merger, consolidation or reorganization less
                  than two-thirds of the combined voting power of the
                  then-outstanding securities of such corporation or person
                  immediately after such transaction are held in the aggregate
                  by the holders of the combined voting power of the
                  then-outstanding securities entitled to vote generally in the
                  election of Trustees ("Voting Stock") of the Company
                  immediately prior to such transaction;

         (ii)     The Company sells or otherwise transfers all or substantially
                  all of its assets to another corporation or other legal
                  entity, and as a result of such sale or transfer less than
                  two-thirds of the combined voting power of the
                  then-outstanding securities of such corporation or entity
                  immediately after such sale or transfer is held in the
                  aggregate by the holders of Voting Stock of the Company
                  immediately prior to such sale or transfer;

         (iii)    There is a report filed on Schedule 13D or Schedule 14D-1 (or
                  any successor schedule, form or report), each as promulgated
                  pursuant to the Exchange Act, disclosing that any person (as
                  the term "person" is used in Section 13(d)(3) or Section
                  14(d)(2) of the Exchange Act) has become the beneficial owner
                  (as the

<PAGE>

                  term "beneficial owner" is defined under Rule 13d-3 or
                  any successor rule or regulation promulgated under the
                  Exchange Act) of securities representing 15% or more of the
                  Voting Stock of the Company;

         (iv)     The Company files a report or proxy statement with the
                  Securities and Exchange Commission pursuant to the Exchange
                  Act disclosing in response to Form 8-K or Schedule 14A (or any
                  successor schedule, form or report or item therein) that a
                  Change in Control of the Company has occurred or will occur in
                  the future pursuant to any then-existing contract or
                  transaction; or

         (v)      If, during any period of two consecutive years, individuals
                  who at the beginning of any such period constitute the
                  Trustees of the Company cease for any reason to constitute at
                  least a majority thereof; PROVIDED, HOWEVER, that for purposes
                  of this clause (v) each Director who is first elected, or
                  first nominated for election by the holders of the Voting
                  Stock, by a vote of at least two-thirds of the Trustees of the
                  Company (or a committee thereof) then still in office who were
                  Trustees of the Company at the beginning of any such period
                  will be deemed to have been a Director of the Company at the
                  beginning of such period.

         Notwithstanding the foregoing provisions of Sections 1.03(iii) or
1.03(iv), unless otherwise determined in a specific case by majority vote of the
Board, a Change in Control shall not be deemed to have occurred for purposes of
Sections 1.03(iii) or 1.03(iv) solely because (1) the Company, (2) a Subsidiary,
or (3) any employee stock ownership plan or any other employee benefit plan of
the Company or any Subsidiary either files or becomes obligated to file a report
or a proxy statement under or in response to Schedule 13D, Schedule 14D-1, Form
8-K or Schedule 14A (or any successor schedule, form or report or item therein)
under the Exchange Act disclosing beneficial ownership by it of shares of Voting
Stock, whether in excess of 15% or otherwise, or because the Company reports
that a change in control of the Company has occurred or will occur in the future
by reason of such beneficial ownership.

CODE
1.04     "Code" means the Internal Revenue Code of 1986, as amended and in
         effect from time to time. References to a particular Section of the
         Code shall include references to any related Treasury Regulations and
         to successor Sections of the Code.

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COMMITTEE
1.05     "Committee" means the Compensation and Management Development Committee
         of the Board of Trustees or such other committee or subcommittee
         designated by the Board of Trustees to administer the Plan.

COMMON SHARES
1.06     "Common Shares" means common shares of beneficial interest of the
         Company, without par value.

COMPANY
1.07     "Company" means InnSuites  Hospitality  Trust, an  unincorporated  Ohio
         business trust, its successors and assigns.

DIRECTOR
1.08     "Director" means a director of the Company.

EMPLOYEE
1.09     "Employee" means a key employee of the Company or a Subsidiary,
         regularly employed on a full-time basis, including an officer or
         Director if he is such an employee.

EXCHANGE ACT
1.10     "Exchange Act" means the Securities Exchange Act of 1934, as amended
         from time to time.

FAIR MARKET VALUE
1.11     "Fair Market Value" on a particular date means the mean between the
         high and low sales price of a Common Share on the exchange on which the
         Common Shares are then listed on such date as reported in the principal
         consolidated transaction reporting system with respect to securities
         listed or admitted to trading on the exchange on which the Common
         Shares are then listed. If there were no sales on such date reported as
         provided above, the respective prices on the most recent prior day on
         which a sale was so reported.

HOLDER
1.12     "Holder" means the Participant or eligible transferee (as such
         eligibility may be determined from time to time by the Committee) who
         holds a Stock Incentive.

OPTION
1.13     "Option" means a non-qualified option granted under this Plan to
         purchase Common Shares.

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PARTICIPANT
1.14     "Participant" means a Director, officer or other Employee selected by
         the Committee to participate in this Plan.

PERFORMANCE AWARD
1.15     "Performance Award" means an award of Performance Shares to a
         Participant, which is contingent upon the attainment of performance
         objectives determined in the discretion of the Committee as more fully
         set forth in Section VI hereof.

PERFORMANCE GOALS
1.16     "Performance Goals" shall have the meaning ascribed to it at Section
         6.02.

PLAN
1.17     "Plan" means the InnSuites Hospitality Trust 1997 Stock Incentive and
         Option Plan set forth in these pages, as amended from time to time.

RESTRICTED STOCK AWARD
1.18     "Restricted Stock Award" means an award of Common Shares to a
         Participant with restrictions as to disposition and subject to a risk
         of forfeiture until certain conditions have been met.

SEC RULE 16B-3
1.19     "SEC Rule 16b-3" means Rule 16b-3 of the Securities and Exchange
         Commission promulgated under the Exchange Act, as such rule or any
         successor rule may be in effect with respect to Section 16 Persons from
         time to time.

SECTION 16 PERSON
1.20     "Section 16 Person" means a person subject to potential liability under
         Section 16(b) of the Exchange Act with respect to transactions
         involving equity securities of the Company.

STOCK APPRECIATION RIGHT
1.21     "Stock Appreciation Right" means a right granted under Section VIII
         below.

STOCK INCENTIVE
1.22     "Stock Incentive" means a Performance Award, Restricted Stock Award,
         Option or Stock Appreciation Right.

SUBSIDIARY
1.23     "Subsidiary" means a corporation or other form of business association
         of which shares (or other ownership interests) having more than 50% of
         the voting power are owned or controlled, directly or indirectly, by
         the Company.

<PAGE>

TRUSTEE
1.24     "Trustee" means a trustee of the Company.

                                   SECTION II
                               PLAN ADMINISTRATION

ADMINISTRATOR
2.01     The Plan shall be administered by the Committee, which shall consist of
         three or more Trustees appointed from time to time by the Board. The
         Committee shall be constituted in a manner that satisfies the
         "non-employee" director standard in SEC Rule 16b-3. Notwithstanding the
         requirements contained in the immediately preceding sentence, the Board
         may, in its discretion, delegate to a committee or subcommittee of the
         Board that does not meet the foregoing requirement any or all of the
         authority and responsibility of the Committee with respect to awards of
         Stock Incentives to employees who are not Section 16 Persons at the
         time any such delegated authority or responsibility is exercised. Such
         other committee or subcommittee may consist of three or more Trustees
         who may, but need not, be officers or employees of the Company or of
         any of its Subsidiaries. To the extent that the Board has delegated to
         such other committee or subcommittee the authority and responsibility
         of the Committee pursuant to the foregoing, all references to the
         Committee in the Plan shall be to such other committee or subcommittee.

ADMINISTRATIVE POWERS
2.02     The Committee shall have full power to interpret and administer the
         Plan and full authority to act in selecting the Participants to whom
         Stock Incentives will be granted, in determining the type and amount of
         Stock Incentives to be granted to each such Participant, the terms and
         conditions of Stock Incentives granted under the Plan, including any
         applicable Performance Goals, and the terms of agreements which will be
         entered into with Participants. The Committee shall have the power to
         make regulations for carrying out the Plan and to make changes in such
         regulations as it from time to time deems proper. Any interpretation by
         the Committee of the terms and provisions of the Plan and any
         instrument issued thereunder and its administration thereof, and all
         action taken by the Committee, shall be final, binding and conclusive
         on the Company, its shareholders, Subsidiaries, affiliates, all
         Holders, their respective legal representatives, successors and assigns
         and upon all other persons claiming under or through any of them.

LIMITATION ON LIABILITY
2.03     Members of the Board of Trustees and members of the Committee acting
         under the Plan shall be fully protected in relying in good faith upon
         information supplied by the management of the Company and the advice of
         counsel and shall incur no liability except for acts or omissions
         undertaken with deliberate intent to cause injury or undertaken with
         reckless disregard.

<PAGE>

                                   SECTION III
                                   PLAN SHARES

SHARES SUBJECT TO THE PLAN; MAXIMUM NUMBER - AGGREGATE
3.01     Subject to adjustments as provided in Section X and the provisions of
         Sections 3.03 and 8.07 hereof, the total number of Common Shares as to
         which Stock Incentives may be granted under the Plan in each calendar
         year during any part of which the Plan is effective shall be ten
         percent (10%) of the sum of (i) total number of outstanding Common
         Shares, plus (ii) the total number of Common Shares that may be issued
         upon the exchange of Class A and Class B limited partnership units
         ("Units") in RRF Limited Partnership, a Delaware limited partnership,
         to the extent that such Units first became outstanding after January
         28, 1998 (without reduction for subsequent repurchases, redemptions or
         similar events involving the Units), as of the first day of such year.
         In addition, any Common Shares issued by the Company through the
         assumption or substitution of outstanding grants from an acquired
         company shall not reduce the number of Common Shares available for
         grants under the Plan. Any Common Shares issued hereunder may consist,
         in whole or in part, of authorized and unissued Common Shares, treasury
         Common Shares, or Common Shares to be purchased, as the Committee may
         from time to time determine.

SHARES SUBJECT TO THE PLAN; MAXIMUM NUMBER - PER PARTICIPANT
3.02     Subject to Sections 3.03, 8.07 and 10.01 hereof, the maximum number of
         Stock Incentives that may be granted to each Participant in each
         calendar year during any part of which the Plan is in effect shall be
         as follows:

         (a)      With respect to Common Shares subject to Options, 500,000
                  Common Shares;

         (b)      With respect to Common Shares subject to Stock Appreciation
                  Rights, 500,000 Common Shares;

         (c)      With respect to Restricted Stock (not issued in payment of
                  Performance Awards), that number of Common Shares whose value
                  equals the lesser of (i) 500% of such Participant's base
                  salary for such year or (ii) $2,000,000 (based on the Fair
                  Market Value of Common Shares on the date the award is
                  granted, not the date the award vests or is paid);

         (d)      With respect to Performance Awards, that number of Common
                  Shares whose value equals the lesser of (i) 500% of such
                  Participant's base salary for such year or (ii) $2,000,000
                  (based on the Fair Market Value of Common Shares on the date
                  the award is granted, not the date the award is earned or is
                  paid).

CHARGING OF SHARES
3.03     Subject to the provisions of Section 8.07, Common Shares subject to a
         Stock Incentive that are forfeited, terminated, or canceled without
         having been exercised (other than Common Shares subject to an Option
         that is canceled upon the exercise of a related Stock Appreciation
         Right) will again be available for grant under this Plan, without
         reducing the number of Common Shares available in any calendar year for
         grant of Stock Incentives. If a Holder pays all or part of the exercise
         price associated with a Stock Incentive by the transfer of Common
         Shares or the surrender (including by attestation) of

<PAGE>

         all or part of a Stock Incentive (including the Stock Incentive being
         exercised) such transferred or surrendered Common Shares will also be
         available for grant under this Plan, without reducing the number of
         Common Shares available in any calendar year for grant of Stock
         Incentives.

                                   SECTION IV
                           GRANTS OF STOCK INCENTIVES

TYPE OF AWARDS
4.01     Subject to the provisions of the Plan, the Committee may at any time,
         or from time to time, grant Performance Awards, Restricted Stock
         Awards, Options, or Stock Appreciation Rights, or any combination
         thereof, to any Participant.

TANDEM AWARDS
4.02     The Committee may (but need not) grant any Stock Incentive in tandem
         with another Stock Incentive. Tandem Stock Incentives may be granted as
         either alternatives or supplements to one another. The terms and
         conditions of any such Tandem Stock Incentives shall be determined by
         the Committee subject to the provisions of the Plan.

                                    SECTION V
                             RESTRICTED STOCK AWARDS

RESTRICTED STOCK AGREEMENTS
5.01     Restricted Stock Awards shall be evidenced by Restricted Stock Award
         agreements. Such agreements shall conform to the requirements of the
         Plan and may contain such other provisions (including provisions for
         the protection of Restricted Stock Awards in the event of a Change in
         Control) as the Committee shall deem advisable.

RIGHTS OF PARTICIPANTS
5.02     Subject to the restrictions on transfer and the risk of forfeiture, and
         except to the extent the Committee provides otherwise at the time of
         grant of a Restricted Stock Award, a Participant who has been granted a
         Restricted Stock Award will thereafter have all the rights of a
         shareholder, including the right to receive dividends paid on such
         Common Shares and to vote such Common Shares unless and until any such
         Common Shares are forfeited. Certificates or other evidence of
         Restricted Stock Awards will be held by the Company or other designee
         of the Committee.

<PAGE>

DELIVERY OF SHARES
5.03     The Restricted Stock Award agreement shall specify the duration of the
         restricted period and the employment conditions under which the
         Restricted Stock Award may be forfeited to the Company. If, at the end
         of the restricted period, the restrictions imposed hereunder lapse as
         provided in the Restricted Stock Award agreement, a certificate
         representing the number of Common Shares on which restrictions have
         lapsed as well as any other form of compensation provided for in the
         agreement, will be delivered to the Participant or his Beneficiary upon
         compliance by the Participant with any requirements provided for in the
         Restricted Stock Award agreement. The Committee may, in its sole
         discretion, modify or accelerate the vesting of Common Shares under a
         Restricted Stock Award.

FORFEITURE
5.04     In addition to any specific provisions on forfeiture provided for in
         any Restricted Stock Award agreement, Restricted Stock Awards will be
         forfeited if the Participant terminates employment with the Company, a
         Subsidiary or an affiliate for any reason (other than death, disability
         or retirement), except that the Committee shall have the authority to
         provide for the continuation of the Restricted Stock Award in whole or
         in part whenever in its judgment it shall determine that such
         continuation is in the best interests of the Company.

NONASSIGNABILITY
5.05     Restricted Stock Awards may not be pledged, assigned or transferred for
         any reason during the Participant's lifetime, and any attempt to do so
         shall be void and the relevant Restricted Stock Award shall be
         forfeited.

CHANGES IN CONTROL
5.06     In the event of a Change in Control, each outstanding Restricted Stock
         Award will become fully vested in each Participant as of the day before
         such event occurs. This will result in the lapse of all restrictions on
         such Restricted Stock Awards.

                                   SECTION VI
                               PERFORMANCE AWARDS

PERFORMANCE AWARD AGREEMENTS
6.01     Performance Awards shall be evidenced by Performance Award agreements.
         Such agreements shall conform to the requirements of the Plan and may
         contain such other provisions (including Performance Goals (as defined
         below) and provisions for the protection of Performance Awards in the
         event of a Change in Control) as the Committee shall deem advisable.

AWARD PERIOD AND PERFORMANCE GOALS
6.02     The Committee shall determine and include in a Performance Award the
         period of time during which a Performance Award may be earned ("Award
         Period"). The Committee shall also establish performance objectives
         ("Performance Goals") to be met by the Company, Subsidiary or affiliate
         during the Award Period as a condition to payment of, and/or the lapse
         of any applicable restrictions relating to, the Performance Award. The
         Performance Goals may include minimum and optimum objectives or a
         single set of objectives.

<PAGE>

         The Committee shall establish in writing the Performance Goals for each
         Award Period which shall be based on any of the following performance
         criteria, either alone or in any combination, on either a consolidated
         or business unit or divisional level, and which shall include or
         exclude discontinued operations and acquisition expenses (e.g., pooling
         of interests), as the Committee may determine: return on net assets,
         return on capital employed, economic value added, level of sales,
         earnings per share, income before income taxes and cumulative effect of
         accounting changes, net income, return on equity, total shareholder
         return, market valuation, cash flow and completion of acquisitions. The
         foregoing criteria shall have any reasonable definitions that the
         Committee may specify at the time the Performance Goal is established,
         which may include or exclude any or all of the following items, as the
         Committee may specify: extraordinary, unusual, or non-recurring items;
         effects of accounting changes; effects of currency fluctuations;
         effects of financing activities (e.g., effect on earnings per share of
         issuing convertible debt securities); expenses for restructuring or
         productivity initiatives; non-operating items; acquisition expenses
         (e.g., pooling of interests); and effects of divestitures. Any such
         performance criterion or combination of such criteria may apply to the
         Participant's award opportunity in its entirety or to any designated
         portion or portions of the opportunity, as the Committee may specify.

PERFORMANCE AWARD EARNED
6.03     The Performance Awards shall be expressed in terms of Common Shares and
         referred to as "Performance Shares." With respect to each Performance
         Award, the Committee shall fix the number of allocable Performance
         Shares. The level of Performance Goals attained will determine the
         percentage of Performance Shares earned for an Award Period. After
         completion of the Award Period, the Committee shall certify in writing
         the extent to which the Performance Goals and other material terms
         applicable to such award are attained. Unless and until the Committee
         so certifies, the Performance Award shall not be paid.

FORFEITURE
6.04     In addition to any specific provisions on forfeiture provided for in
         any Performance Award agreement, Performance Awards will be forfeited
         if the Participant terminates employment (other than upon death or
         disability) with the Company, a Subsidiary or an affiliate prior to the
         completion of the Award Period; provided that the Committee shall have
         the authority to provide for a partial or full payment of the
         Performance Award that would have been payable if the Participant had
         continued employment for the entire Award Period, which shall be paid
         at 25 if no such termination of employment occurred.

<PAGE>

PERFORMANCE AWARD PAYMENT
6.05     The Committee, in its discretion, may elect to make the payment of
         Performance Awards in Restricted Shares, Common Shares, cash or any
         combination of the foregoing. If the Performance Award is paid in
         Restricted Shares or Common Shares, the Company shall issue one
         Restricted Share or Common Share for each Performance Share earned. If
         the Performance Award is paid in cash, the cash payable shall be equal
         to the Fair Market Value of the Performance Shares earned as of the
         last day of the Award Period.

RIGHTS OF PARTICIPANTS
6.06     Subject to the restrictions on transfer and the risk of forfeiture, and
         except to the extent the Committee provides otherwise at the time of
         grant of a Performance Award, a Participant who has been granted a
         Performance Award payable in Common Shares or Restricted Shares will
         thereafter have all the rights of a shareholder, including the right to
         receive dividends paid on such shares and to vote such shares unless
         and until any such shares are forfeited. Certificates or other evidence
         of Performance Awards will be held by the Company or other designee of
         the Committee.

NONASSIGNABILITY
6.07     Performance Awards may not be pledged, assigned or transferred for any
         reason during the Participant's lifetime, and any attempt to do so
         shall be void and the relevant Award shall be forfeited.

CHANGE IN CONTROL
6.08     In the event of a Change in Control each outstanding Performance Award
         will become fully vested in each Participant as of the day before such
         event occurs. This will result in the lapse of all restrictions on such
         Performance Awards, regardless of any unachieved Performance Goal.

                                   SECTION VII
                                     OPTIONS

TERMS AND CONDITIONS OF OPTIONS
7.01     Except as otherwise  provided in  Section 12.07,  Options shall be
         subject to the provisions set forth in this Section.

PURCHASE PRICE
7.02     Subject to the provisions of Section X, the price at which each Common
         Share may be purchased under an Option shall be not less than 100% of
         the Fair Market Value of a Common Share on the date the Option is
         granted.

PAYMENT OF PURCHASE PRICE
7.03     The purchase price of shares subject to an Option may be paid in whole
         or in part (a) in cash, (b) by bank, certified, cashier's or personal
         check subject to collection, (c) if so provided in the Option and
         subject to such terms and conditions as the Committee may impose, by
         delivering to the Company a properly executed exercise notice and
         instructions to deliver the resulting stock to a stockbroker that are
         intended to satisfy the provisions of Section 220.3(e)(4) of Regulation
         T issued by the Board of Governors of the Federal Reserve System as in
         effect from time to time, and (d) if so provided in the

<PAGE>

         Option and subject to such terms and conditions as are specified in the
         Option, (i) in Common Shares (including through an attestation
         procedure) or other property surrendered to the Company or (ii) by the
         surrender of all or part of the Option being exercised, or by a
         combination of the foregoing methods, as and to the extent permitted by
         the Committee. Property for purposes of this paragraph shall include an
         obligation of the Company unless prohibited by applicable law. Common
         Shares thus surrendered shall be valued at their Fair Market Value on
         the date of exercise. Any such other property thus surrendered shall be
         valued at its fair market value on any reasonable basis established or
         approved by the Committee. Any Common Shares surrendered to the Company
         in payment of an Option's purchase price pursuant to Section 7.03(d)
         (including by attestation) will again be available for grant under this
         Plan, without reducing the number of Common Shares available in any
         calendar year for grant of Stock Incentives.

CONSIDERATION FOR GRANT OF OPTIONS
7.04     Options may be granted for such lawful consideration, including money
         or other property, tangible or intangible, or labor or services
         received or to be received by the Company, as the Committee may
         determine when the Option is granted. Property for purposes of the
         preceding sentence shall include an obligation of the Company unless
         prohibited by applicable law.

         Subject to the foregoing and the other provisions of this Section VII,
         each Option may be exercisable in full at the time of grant or may
         become exercisable in one or more installments, and at such time or
         times, as the Committee may determine. The Committee may at any time
         accelerate the date on which an Option becomes exercisable, and no
         additional consideration need be received by the Company in exchange
         for such acceleration. Unless otherwise provided in the Option, to the
         extent it becomes exercisable, an Option may be exercised at any time
         in whole or in part until its expiration or termination.

CERTAIN LIMITATIONS ON EXERCISE
7.05     Unless otherwise determined by the Committee, each Option may be
         exercised, during the Holder's lifetime, only by the Holder or the
         Holder's guardian or legal representative, and after death only by the
         Holder's Beneficiary or, absent a Beneficiary, by his estate or by a
         person who acquired the right to exercise the Option by will or the
         laws of descent and distribution. Notwithstanding any other provision
         of this Plan, no Option shall be exercisable after the tenth
         anniversary of the date the Option was granted. The Company may but
         need not provide for an Option to be exercisable after termination of
         employment or cessation of service as a Director, as the case may be,
         until its fixed expiration date (or until an earlier date or specified
         event occurs).

<PAGE>

OPTION INSTRUMENTS
7.06     Each Option shall be evidenced by a written instrument, signed by an
         officer of the Company duly authorized to do so, which shall contain
         such terms and conditions, and shall be in such form, as the Committee
         shall determine, provided the instrument is consistent with this Plan
         and incorporates it by reference. An Option, if so approved by the
         Committee, may include terms, conditions, restrictions and limitations
         in addition to those provided for in this Plan including, without
         limitation, terms and conditions providing for the transfer or issuance
         of shares, on exercise of an Option, which may be non-transferable and
         forfeitable to the Company in designated circumstances.

PROVISION APPLICABLE TO CERTAIN HARDSHIP DISTRIBUTIONS
7.07     No Participant shall make any elective contribution or employee
         contribution (within the meaning of Treasury Regulation Section
         1.401(k)-l(d)(2)(iv)(B)(4)) (i.e., exercise an Option with cash or
         check) to the Plan during the twelve-month period after the
         Participant's receipt of a deemed hardship distribution (within the
         meaning of Treasury Regulation Section 1.401(k)-1(d)(2)(iv)) from a
         plan of the Company (or a related party within the provisions of Code
         Section 414(b), (c), (m) or (o)) containing a cash or deferred
         arrangement under Section 401(k) of the Code. The preceding sentence
         shall not apply if and to the extent that the Committee determines it
         is not necessary to qualify any such plan as a cash or deferred
         arrangement under Section 401(k) of the Code.

CERTAIN CONDITIONS TO EXERCISE
7.08     No Option shall be exercisable unless and until the Company (a) obtains
         the approval of all regulatory bodies whose approval the Committee may
         deem necessary or desirable, and (b) complies with all legal
         requirements deemed applicable by the Committee.

DATE OF EXERCISE
7.09     An Option shall be considered exercised if and when written notice,
         signed by the person exercising the Option and stating the number of
         shares with respect to which the Option is being exercised, is received
         by the Company on a properly completed form approved for this purpose
         by the Committee, accompanied by full payment of the Option purchase
         price in one or more of the forms authorized by the Committee and
         described in Section 7.03 above for the number of shares to be
         purchased. No Option may at any time be exercised with respect to a
         fractional share.

                                  SECTION VIII
                            STOCK APPRECIATION RIGHTS

TERMS AND CONDITIONS OF STOCK APPRECIATION RIGHTS
8.01     Stock Appreciation Rights shall be subject to such terms and
         conditions, not inconsistent with the Plan, as shall from time to time
         be determined by the Committee and to the terms and conditions set
         forth in this Section VIII.

<PAGE>

TANDEM AND FREE-STANDING RIGHTS
8.02     Stock Appreciation Rights may be granted in connection with all or any
         part of an Option, either at the time of the grant of such Option or at
         any time thereafter during the term of the Option (in either case,
         "Tandem Stock Appreciation Rights"), or may be granted without
         reference to an Option ("Free-Standing Stock Appreciation Rights").

TANDEM RIGHTS
8.03     Tandem Stock Appreciation Rights may be granted either as an
         alternative or a supplement to a specified Option (the "related"
         Option). Each Tandem Stock Appreciation Right that is granted as an
         alternative to an Option shall entitle the Holder to receive the amount
         determined pursuant to Section 8.06 below if and when the Holder
         surrenders a related Option to purchase one Common Share that is then
         exercisable. Each Tandem Stock Appreciation Right that is granted as a
         supplement to an Option shall entitle the Holder to receive the amount
         determined pursuant to Section 8.06 below if and when the Holder
         purchases a share under the related Option.

CONSIDERATION FOR GRANT OF RIGHTS
8.04     Stock Appreciation Rights may be granted for such lawful consideration,
         including money or other property, tangible or intangible, or labor or
         services received or to be received by the Company, as the Committee
         may determine when the Stock Appreciation Rights are granted. Property
         for purposes of the preceding sentence shall include an obligation of
         the Company unless prohibited by applicable law. Subject to the
         foregoing and the other provisions of this Section VIII, Stock
         Appreciation Rights may be exercisable in full at the time of grant or
         may become exercisable in one or more installments, and at such time or
         times, as the Committee may determine. The Committee may at any time
         accelerate the date on which Stock Appreciation Rights become
         exercisable, and no additional consideration need be received by the
         Company in exchange for such acceleration. Unless otherwise provided in
         the Stock Appreciation Rights, to the extent they become exercisable,
         Stock Appreciation Rights may be exercised at any time in whole or in
         part until its expiration or termination.

TERM OF RIGHTS
8.05     No Free-Standing Stock Appreciation Right shall be exercisable after
         the tenth anniversary of the date it was granted, and no Tandem Stock
         Appreciation Right shall be exercisable after the related Option ceases
         to be exercisable. The Committee may but need not provide for Stock
         Appreciation Rights to be exercisable after termination of employment
         or cessation of service as a Director, as the case may be, until they
         expire pursuant to the first sentence of this Section 8.05 (or until an
         earlier date or specified event occurs).

PAYMENT UPON EXERCISE
8.06     Upon exercise of Stock Appreciation Rights, the Holder thereof shall be
         entitled to receive cash or Common Shares or a combination of each, as
         the Committee in its sole discretion may determine, equal to the amount
         by which the Fair Market Value of a Common Share on the date of such
         exercise exceeds the Base Price of the Stock Appreciation Rights (as
         defined below), multiplied by the number of Stock Appreciation Rights
         exercised provided that in no event shall a fractional share be issued.
         In the case of Tandem Stock Appreciation Rights, the "Base Price" shall
         be the price at which shares may be purchased under the related Option.
         In the case of Free-Standing Stock

<PAGE>

         Appreciation Rights, the "Base Price" shall be the Fair Market Value of
         a Common Share on the date the Stock Appreciation Rights were granted.
         The Committee may provide that, notwithstanding the foregoing, upon
         exercise of Stock Appreciation Rights at any time during the thirty-day
         period following a Change in Control (a "Change in Control Period"),
         including, without limitation, upon exercise of Stock Appreciation
         Rights which expire before the end of the Change in Control Period in
         which they are exercised, the amount of cash or shares which a Holder
         is entitled to receive shall equal the amount by which the highest Fair
         Market Value of a Common Share during such Change in Control Period
         exceeds the Base Price of the Stock Appreciation Rights, multiplied by
         the number of Stock Appreciation Rights exercised.

CHARGING OF SHARES FOR RIGHTS
8.07     The maximum number of shares available for use under the Plan shall be
         charged only for the number of shares which are actually issued or
         transferred in settlement of Stock Appreciation Rights and for that
         number of Common Shares having a Fair Market Value on the date of
         exercise equal to the cash payable in settlement of such Rights. In the
         case of an exercise of a Tandem Stock Appreciation Right that is
         alternative to an Option, if the number of Common Shares previously
         charged against the maximum number of shares available for use under
         the Plan on account of the surrendered portion of the Option exceeds
         the number of shares (if any) actually issued or transferred pursuant
         to such surrender and that number of Common Shares having a Fair Market
         Value on the date of exercise equal to any cash payable pursuant to
         such surrender, the excess Common Shares may be added back to the
         number of shares available for use under the Plan.

CERTAIN LIMITATIONS ON EXERCISE OF RIGHTS
8.08     Unless otherwise determined by the Committee, each Stock Appreciation
         Right may be exercised, during the Holder's lifetime, only by the
         Holder or the Holder's guardian or legal representative, and after
         death only by the Holder's Beneficiary or, absent a Beneficiary, by his
         estate or by a person who acquired the right to exercise the Stock
         Appreciation Right by will or the laws of descent and distribution.

STOCK APPRECIATION RIGHT INSTRUMENTS
8.09     Each Stock Appreciation Right shall be evidenced by a written
         instrument, which shall contain such terms and conditions, and shall be
         in such form, as the Committee shall determine, provided the instrument
         is consistent with the Plan and incorporates it by reference.

<PAGE>

                                   SECTION IX
              CERTAIN CHANGE IN CONTROL, TERMINATION OF EMPLOYMENT
                            AND DISABILITY PROVISIONS

9.01     Notwithstanding any provision of the Plan to the contrary, any Option
         or Stock Appreciation Right which is outstanding but unexercisable at
         the time of a Change in Control shall become exercisable at that time.
         Any Option affected by the preceding sentence shall remain exercisable
         until it expires or terminates pursuant to its terms and conditions.
         The Committee may at any time, and subject to such terms and conditions
         as it may impose:

         (a)      authorize the Holder of an Option or Stock Appreciation Right
                  to exercise the Option or Stock Appreciation Right following
                  the termination of the Participant's employment with, or
                  service as a Director of, the Company and its Subsidiaries, or
                  following the Participant's disability, whether or not the
                  Option or Stock Appreciation Right would otherwise be
                  exercisable following such event, provided that in no event
                  may an Option or Stock Appreciation Right be exercised after
                  the expiration of its term;

         (b)      grant Options and Stock  Appreciation  Rights which become
                  exercisable  only in the event of a Change in Control;

         (c)      provide for Stock  Appreciation  Rights to be exercised
                  automatically  and only for cash in the event of a Change in
                  Control; and

         (d)      provide in advance or at the time of a Change in Control for
                  cash to be paid in settlement of any Option, Stock
                  Appreciation Right, Performance Award or Restricted Stock
                  Award in the event of a Change in Control, either at the
                  election of the Participant or at the election of the
                  Committee.

                                    SECTION X
                   ADJUSTMENTS UPON CHANGES IN CAPITALIZATION

ADJUSTMENTS TO BE MADE
10.01    In the event of a reorganization, recapitalization, stock split, stock
         dividend, combination of shares, merger, consolidation or any other
         change in the corporate structure of the Company affecting Common
         Shares, or a sale by the Company of all or part of its assets other
         than in the normal course of business, or any distribution to
         shareholders other than a normal cash dividend, the Committee shall
         make appropriate adjustments in the number and kind of shares
         authorized by the Plan and any adjustments to outstanding Restricted
         Stock Awards, Performance Awards, Options and Stock Appreciation Rights
         (including adjustments in the purchase price or Base Price thereof and
         in the number and kind of shares issuable thereunder) as it determines
         appropriate.

<PAGE>

                                   SECTION XI
                         PLAN EXISTENCE; PLAN AMENDMENTS

EFFECTIVE DATE AND TERMINATION
11.01    The Plan shall become effective on January 28, 1998, subject to
         shareholder approval that meets the applicable requirements of the
         exchange on which the Common Shares are then listed. If not so
         approved, the Plan and any Stock Incentive granted thereunder and
         contingent upon such approval, shall be null and void. If so approved,
         the Plan shall remain in full force and effect until all shares
         authorized to be issued or transferred hereunder have been exhausted or
         until the Plan is sooner terminated by the Board of Trustees, and shall
         continue in effect thereafter with respect to any Stock Incentives
         outstanding at the time of such termination.

AMENDMENT AND TERMINATION
11.02    Subject to any applicable shareholder approval requirements of
         applicable law or the rules of the exchange on which the Common Shares
         are then listed, the Plan may be amended by the Board of Trustees at
         any time and in any respect. The Plan may also be terminated at any
         time by the Board of Trustees. No amendment or termination of this Plan
         shall adversely affect any Stock Incentive granted prior to the date of
         such amendment or termination, without the written consent of the
         affected Holder(s).

                                   SECTION XII
                                     GENERAL

GENERAL PROVISIONS
12.01    Unless otherwise determined by the Committee, no Stock Incentive
         granted under this Plan may be transferred or assigned by the Holder
         other than to a Beneficiary, as provided hereunder, or, if none, by
         will, pursuant to the laws of descent and distribution, or pursuant to
         a qualified domestic relations order; except that no Incentive Stock
         Option may be transferred or assigned pursuant to a qualified domestic
         relations order.

12.02    Nothing contained in the Plan, nor in any instrument issued pursuant to
         the Plan, shall confer upon any Participant any right with respect to
         continuance of employment by, or service as a Director of, as the case
         may be, the Company, a Subsidiary or affiliate, nor interfere in any
         way with the right of the Company, a Subsidiary or affiliate, to
         terminate the employment of, or service as a Director of, any
         Participant at any time or without assigning any reason therefor.

12.03    For purposes of this Plan, a transfer of employment between the Company
         and its Subsidiaries and affiliates shall not be deemed termination of
         employment subject, in the case of Incentive Stock Options and any
         Rights tandem thereto, to any applicable provisions of Sections 422 and
         424 of the Code.

12.04    The Company and its Subsidiaries may make such provisions as they may
         deem appropriate for the withholding of any taxes which they determine
         are required to be withheld in connection with any Stock Incentive
         granted under this Plan. Without limiting the foregoing, the Committee
         may, subject to such terms and conditions as it may impose, permit or
         require any withholding tax obligation arising in connection with the
         grant, exercise, vesting, distribution or payment of any Stock
         Incentive to be satisfied

<PAGE>

         in whole or in part, with or without the consent of the Holder, by
         having the Company withhold all or any part of the Common Shares that
         vest or would otherwise be distributed at such time. Any shares so
         withheld shall be valued at their Fair Market Value on the date of such
         withholding.

12.05    No person (individually or as a member of a group), and no Beneficiary
         or other person claiming under or through him, shall have any right,
         title or interest in or to any Common Shares allocated or reserved for
         the purposes of this Plan, or subject to any Stock Incentive, except as
         to such Common Shares, if any, as shall have been issued or transferred
         to him.

12.06    If any day on which action under the Plan must be taken falls on a
         Saturday, Sunday or legal holiday, such action may be taken on the next
         succeeding day not a Saturday, Sunday or legal holiday.

12.07    Without amending the Plan, Stock Incentives may be granted to
         Participants who are foreign nationals or employed outside the United
         States or both, on such terms and conditions different from those
         specified in the Plan as may, in the judgment of the Committee, be
         necessary or desirable to further the purpose of the Plan.

12.08    Except as provided in Section 6.03, the Committee may amend any
         outstanding Stock Incentive to the extent it deems appropriate. Such
         amendment may be unilateral by the Company, except in the case of
         amendments adverse to the affected Holder, in which case the affected
         Holder's consent is required to any such amendment.

12.09    The validity, construction, interpretation and administration of the
         Plan and of any determinations or decisions made thereunder, and the
         rights of all persons having or claiming to have any interest therein
         or thereunder, shall be governed by, and determined exclusively in
         accordance with, the laws of the State of Ohio, but without giving
         effect to the principles of conflicts of laws thereof. Without limiting
         the generality of the foregoing, the period within which any action
         arising under or in connection with the Plan must be commenced, shall
         be governed by the laws of the State of Ohio, without giving effect to
         the principles of conflicts of laws thereof, irrespective of the place
         where the act or omission complained of took place and of the residence
         of any party to such action and irrespective of the place where the
         action may be brought.

12.10    The use of the masculine gender shall also include within its meaning
         the feminine. The use of the singular shall include within its meaning
         the plural and vice versa.

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