Document:

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                                                                   EXHIBIT 10.22

                                REMEDYTEMP, INC.

                           DEFERRED COMPENSATION PLAN

                 AMENDED AND RESTATED EFFECTIVE JANUARY 1, 2005

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                                REMEDYTEMP, INC.

                           DEFERRED COMPENSATION PLAN

     THIS DEFERRED COMPENSATION PLAN is amended and restated effective January
1, 2005, with reference to the following:

A. The Company originally adopted this Plan effective as of September 29, 1997,
to provide key employees a tax deferred, capital accumulation, retention
program.

B. This Plan is intended to provide benefits to a select group of management or
highly compensated personnel in order to attract and retain the highest quality
executives. This Plan is not intended to be a qualified plan within the meaning,
of sections 401(a) and 501(a) of the Internal Revenue Code of 1986, as amended
(the "Code") but is intended to be a nonqualified deferred compensation plan
that complies with the terms of Code section 409A.

C. This Plan is intended to be an unfunded plan for purposes of the Employee
Retirement Income Security Act of 1974, as amended ("ERISA"). Company
contributions and voluntary compensation deferrals shall be held in a "Rabbi
Trust," as that term is defined in Revenue Procedure 99-64, 1992-9 C.B. 493.

     NOW, THEREFORE, the Company hereby adopts this amendment and restatement of
the RemedyTemp. Inc. Deferred Compensation Plan on the following terms and
conditions:

1.   Definitions. Whenever used in this Plan, the following words and phrases
     shall have the meaning set forth below, unless a different meaning is
     expressly provided or plainly required by the context in which the words or
     phrases are used:

     1.1 Beneficiary means a person designated by a Participant to receive Plan
benefits in the event of the Participant's death.

     1.2 Board means the Board of Directors of RemedyTemp, Inc. and its
successors.

     1.3 CEO means the Chief Executive Officer of the Company and his
successors.

     1.4 Change in Control means any one or more of the following:

     (I)  The acquisition by any individual, entity or group (within the meaning
          of Section 13(d)(3) or 14(d)(2) of the Exchange Act (a "Person")) of
          beneficial ownership (within the meaning of Rule 13d-3 promulgated
          under the Exchange Act) of 50% or more of either (1) the
          then-outstanding shares of common stock of the Company (the
          "Outstanding Company Common Stock") or (2) the combined voting power
          of the then-outstanding voting securities of the Company entitled to
          vote generally in the election of directors (the "Outstanding Company
          Voting Securities"); provided, however, that, for purposes of this
          definition, the following acquisitions shall not constitute a Change
          in Control; (A) any acquisition directly from the Company, (B) any
          acquisition by the Company, (C) any acquisition by any employee
          benefit plan

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          (or related trust) sponsored or maintained by the Company or any
          affiliate of the Company or a successor, or (D) any acquisition by any
          entity pursuant to a transaction that complies with clauses (iii)(A),
          (B) and (C) below;

     (II) Individuals who, as of the Effective Date, constitute the Board (the
          "Incumbent Board") cease for any reason to constitute at least a
          majority of the Board; provided, however, that any individual becoming
          a director subsequent to the Effective Date whose election, or
          nomination for election by the Company's shareholders, was approved by
          a vote of a least a majority of the directors then comprising the
          Incumbent Board (including for these purposes, the new members whose
          election or nomination was so approved, without counting the member
          and his predecessor twice) shall be considered as though such
          individual were a member of the Incumbent Board, but excluding, for
          this purpose, any such individual whose initial assumption of office
          occurs as a result of an actual or threatened election contest with
          respect to the election or removal of directors or other actual or
          threatened solicitation of proxies or consents by or on behalf of a
          Person other than the Board;

     (III) Consummation of a reorganization, merger, statutory share exchange or
          consolidation or similar corporate transaction involving the Company
          or any of its subsidiaries, a sale or other disposition of all or
          substantially all of the assets of the Company, or the acquisition of
          assets or stock of another entity by the Company or any of its
          subsidiaries (each, a "Business Combination"), (A) all or
          substantially all of the individuals and entities that were the
          beneficial owners of the Outstanding Company Common Stock and the
          outstanding Company Voting Securities immediately prior to such
          Business Combination beneficially own, directly or indirectly, more
          than 50% of the then-outstanding shares of common stock and the
          combined voting power of the then-outstanding voting securities
          entitled to vote generally in the election of directors, as the case
          may be, of the entity resulting from such Business Combination
          (including, without limitation, an entity that, as a result of such
          transaction, owns the Company or all or substantially all of the
          Company's assets directly or through one or more subsidiaries (a
          "Parent")) in substantially the same proportions as their ownership
          immediately prior to such Business Combination of the Outstanding
          Company Common Stock and the Outstanding Company Voting Securities, as
          the case may be, (B) no Person (excluding any entity resulting from
          such Business Combination or a Parent or any employee benefit plan (or
          related trust) of the Company or such entity resulting from such
          Business Combination or Parent) beneficially owns, directly or
          indirectly, more than 50% of, respectively, the then-outstanding
          shares of common stock of the entity resulting from such Business
          Combination or the combined voting power of the then-outstanding
          voting securities of such entity, except to the extent that the
          ownership in excess of 50% existed prior to the Business Combination,
          and (C) at least a majority of the members of the board of directors
          or trustees of the entity resulting from such Business Combination or
          a Parent were members of the Incumbent Board at the time of the
          execution of the initial agreement or of the action of the Board
          providing for such Business Combination; or

     (IV) Approval by the shareholders of the Company of a complete liquidation
          or dissolution of the Company other than in the context of a
          transaction that does not constitute a Change in Control under clause
          (iii) above.

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     1.5 Company means RemedyTemp, Inc., a California corporation, and other
subsidiaries or affiliated companies of RemedyTemp, Inc. that have been or are
in the future permitted by RemedyTemp, Inc. to join the Plan as an additional
Company in accordance with this Plan. Notwithstanding any other provision in the
Plan to the contrary, RemedyTemp, Inc. shall have the power, acting alone and
without the consent of any other entity or person, to amend or terminate the
Plan, to appoint the Trustee and members of the Board or to exercise other
powers reserved to the Company, and such act by RemedyTemp, Inc. shall be
binding on the other Companies that have adopted the Plan and all other persons
interested in the Plan. The Company shall act through a resolution of the Board
or the executive committee of the Board, or, if applicable, may act through a
delegate of the Board or executive committee. A reference to "Company" shall be
deemed to include RemedyTemp, Inc., provided that notwithstanding anything in
the Plan to the contrary, any power reserved to the Company may be exercised by
RemedyTemp, Inc. acting alone, without the necessity of further action or
consent by the Trustee, other Companies, the Board, or any other person.

     1.6 Disability means, with respect to a Participant, (i) the inability to
engage in any substantial gainful activity by reason of any medically
determinable physical or mental impairment which can be expected to result in
death or can be expected to last for a continuous period of not less than twelve
(12) months, or (ii) the receipt of income replacement benefits for a period of
not less than three (3) months under an accident and health plan covering
employees of the participant's employer, by reason of any medically determinable
physical or mental impairment which can be expected to result in death or can be
expected to last for a continuous period of not less than twelve (12) months. A
Participant who has suffered a Disability shall be Disabled within the meaning
of this Section 1.6.

The determination of whether a Participant is Disabled shall be made by the CEO.
A Participant who believes he has suffered a Disability shall make application
to the CEO, on a form prescribed by the CEO, for a determination of whether he
is Disabled. The Participant shall cooperate in providing any information to the
CEO that he or she requires in making the determination, including, but not
limited to, access to the Participant's medical records, direct contact with his
physician and physical examination by a physician selected by the Company. Any
Participant who does not fully cooperate shall be deemed not Disabled by the CEO
and shall be so notified. Any determination by the CEO that a Disability exists
under the provisions of this Section 1.6 shall be final, subject to the review
procedures set forth in Section 7.5.

     1.7 Financial Hardship means an unanticipated emergency that is caused by
an event beyond the control of the Participant that would result in severe
financial distress to the Participant resulting from (i) a sudden and unexpected
illness or accident of the Participant or a dependent of the Participant (as
defined in section 152(a) of the Code), (ii) a loss of the Participant's
property due to casualty, or (iii) such other extraordinary and unforeseeable
circumstances arising as a result of events beyond the control of the
Participant, all as determined in the sole discretion of the Committee.

     1.8 Key Employee means an employee of the Company, selected by the CEO, who
is a member of a select group of management or highly compensated employees
within the

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meaning of ERISA Section 201(2) and who is a "highly compensated employee" as
that term is defined in section 414(q) of the Internal Revenue Code of 1986, as
amended, or would be a highly compensated employee but for satisfaction of the
lookback requirement of section 414(q); provided that if such employee becomes
eligible to participate in the 401(k) plan either by reason of an amendment to
such plan or because such employee no longer falls within the definition of a
highly compensated employee, such employee shall no longer be eligible to
participate in this Plan.

     1.9 Participant means a Key Employee designated by the CEO, in writing, to
participate in the benefits under the Plan who timely files a written election
pursuant to Section 2.4, below, and a former Employee who, at the time of his
termination from employment, retirement, death, or occurrence of Disability,
retains, or whose beneficiary retains, benefits earned under the Plan in
accordance with its terms. A Participant is considered an active participant in
the Plan until the earliest of the following: (i) the Participant retires, dies
or becomes Disabled under the terms of this Plan; or (ii) the Participant is
determined or believed by the CEO to no longer qualify as a member of a "select
group of highly compensated or management employees" and such Participant has
received distribution of his entire benefit hereunder; or (iii) the Participant
terminates employment with the Company.

     1.10 Plan means the RemedyTemp, Inc. Deferred Compensation Plan as amended
and restated effective January 1, 2005 by this document and the Trust Agreement
established in connection herewith.

     1.11 Plan Committee means the individuals appointed by the Board from time
to time to administer the Plan as provided herein.

     1.12 Plan Quarter means one quarter of the Plan Year. Any Plan Year
consists of the following Plan Quarters: (i) January 1 through March 31 (ii)
April 1 through June 30 (iii) July 1 through September 30; or (iv) October 1
through December 31.

     1.13 Plan Year means the period beginning on January 1 of each calendar
year and continuing through December 31 of such calendar year.

     1.14 Plan Year Compensation means the total income paid to an Active
Participant by the Company during any Plan Year or portion thereof in which he
is a Participant in this Plan, as reflected on the Participant's form W-2. For
purposes of the elections under Section 2.4 of this Plan, Plan Year Compensation
shall consist of one or more of the following types of income: annual base
salary or annual bonus.

     1.15 Specified Employee shall mean a key employee (as defined in section
416(i) of the Code without regard to paragraph (5) thereof) of a corporation any
stock of which is publicly traded on an established securities market.

     1.16 Trust Agreement means the grantor trust established in connection with
this Plan between the Company as grantor and the Trustee.

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     1.17 Trustee means Union Bank of California, N.A. or any successor
institutional trustee named to succeed such Trustee under the terns of the Trust
Agreement established in connection with this Plan.

2. Participation.

     2.1 Eligibility. A Key Employee of the Company is eligible to participate
in this Plan on the first day of the Plan Quarter first following the date as of
which both of the following events have occurred: (A) the CEO has designated him
or her in writing as a Participant in the Plan or the Participant becomes a Key
Employee, as defined in Section 1.7 during the Plan Year, and (B) the Key
Employee has made a Written Election in accordance with the terms of Section 2.4
below.

     2.2 Entry Date. Any Key Employee who has met the Eligibility Requirements
specified in Section 2.1 as of the Effective Date of this Plan shall become a
Participant in the Plan as of the Effective Date. If any employee of the Company
becomes a Key Employee, as defined in Section 1.7, such employee shall be
eligible to participate in the Plan on the first day of the following Plan
Quarter.

     2.3 Designation. The CEO shall designate for each Plan Year, in writing,
the name of each Key Employee who shall be entitled to participate in the Plan
for the Plan Year. Such designation by the CEO shall occur on a date such that
each designated Key Employee shall have sufficient time to make his Written
Election as required by Section 2.4 below. The CEO may designate employees as
Key Employees during the Plan Year.

     2.4 Written Election by Participant. Each Key Employee designated by the
CEO as a Participant for a Plan Year shall submit a Written Election prior to
the first day of the Plan Year in which he will be a Participant; provided,
however, that if permitted under rules established by the Plan Committee, if the
Participant is entitled to a bonus that is determined to be performance based
compensation within the meaning of Code section 409A and related guidance issued
by the Internal Revenue Service thereunder, an election to defer such
compensation may be made at any time prior to six (6) months before the end of
the measuring period for the determination of the amount of such bonus. If an
employee becomes eligible to participate in the Plan after the beginning of the
Plan Year, such employee must make an election, with respect to services
performed and Plan Year Compensation earned subsequent to the election, within
thirty (30) days from the Participant's Entry Date.

     (A) Such Written Election shall be made on the form presented to the Key
Employee by the Plan Committee and shall set forth:

     (1)  his election to participate in this Plan under the terms hereof;

     (2)  the amount of Plan Year Compensation, including bonus compensation,
          the Key Employee has determined to defer under the Plan for the Plan
          Year, pursuant to Section 3.1 below;

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     (3)  the investment vehicles into which the Key Employee desires to have
          his Account invested, as provided in Section 3.3 below, and the
          percentage of his Account allocated to each elected investment
          vehicle;

     (4)  the date on which his benefit is to be distributed which is the
          earlier of (a) the date specified for an In Service Withdrawal or (b)
          the later of (i) a specific date or (ii) when he terminates employment
          with the Company due to termination of service, retirement, Disability
          or death;

     (5)  the form in which his benefit is to be distributed upon termination of
          service or retirement.

     (B) A Participant's most recently submitted Written Election shall remain
in effect for subsequent Plan Years until the Participant changes it in
accordance with the following:

     (1)  A Participant may change the amount of Plan Year Compensation he will
          defer under the Plan for future Plan Years by submitting a new Written
          Election to the Company. Such new election must be submitted to the
          Company on or before the seventh (7th) day immediately preceding the
          Plan Year for which the new election is to be effective. Any election
          of the amount of Plan Year Compensation to defer for a given Plan Year
          shall be irrevocable on and after the first day of the Plan Year for
          which the election was made.

     (2)  A Participant may change the investment vehicle(s) and the percentage
          of his Account allocated to each investment vehicle by completing and
          submitting any form or forms required by the Company.

     (3)  A Participant may change the date or form of distribution by
          submitting a new Written Election to the Company, provided that (i)
          such change is submitted not later than the end of the second calendar
          year preceding the calendar year of the originally designated date of
          distribution, (ii) the new date of distribution, if any, is subsequent
          to the original date of distribution (iii) any change does not take
          effect until twelve (12) months after the change is executed (iv) if
          the change relates to payment of Retirement Benefit or Termination of
          Service Benefit the payment with respect to such election must be
          deferred for a period of no less than five (5) years from the date
          such payment would otherwise have been made, and (v) a change to the
          payment of an In-Service Withdrawal must be made no later than twelve
          (12) months before the date of the first scheduled payment.

Notwithstanding Section 2.4(B) a Participant may elect during all or part of the
calendar year 2005 to terminate participation in the Plan or cancel his Written
Election provided that the amounts subject to the termination or cancellation
are includible in income of the Participant in the calendar year 2005, or if
later, the taxable year in which the amounts are earned and vested.

     2.5 Duration of Participation. Any Key Employee who has become a
Participant at any time shall remain a Participant, even though he is no longer
an Active Participant, until his

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entire benefit under the terms of the Plan has been paid to him (or to his
Beneficiary in the event of his death), at which time he ceases to be a
Participant.

     2.6 Maintenance of Records. The annual Designation of Participants by the
CEO shall be maintained in the corporate minute book. The Written Elections by
Participants shall be maintained in the corporate records with all other files
pertaining to this Plan by the Plan Committee.

3. Contributions and Allocation.

     3.1 Participant Contributions. A Participant may elect to defer each Plan
Year a portion, up to 100%, of his Plan Year Compensation provided that a
Participant may not defer an amount less than the minimum established from year
to year by the Plan Committee. For the initial Plan Year, such minimum shall be
$5,000. Such election shall designate the amount of income deferred during the
Plan Year, in actual dollar amounts or percentages. Once a Participant's
contributions for a Plan Year reach his elected dollar amount or percentages,
such Participant shall not be allowed to defer additional portions of his Plan
Year Compensation for the remainder of the Plan Year. Any deferred amounts in
excess of his elected dollar amount shall be refunded to the Participant as soon
as practicable.

     3.2 Allocation of Contributions. All amounts which a Participant elects to
defer under the terms of this Plan shall be allocated to his Account. Each such
Participant Account shall be credited with earnings as provided in Section 3.3
below.

     3.3 Credited Earnings. The Account of each Participant shall be credited
with the actual earnings on the investments allocated to his Account monthly at
the close of the month. Each Participant shall have the right to designate
investments in which all amounts allocated to his Account hereunder are deemed
to be invested and to change such designation monthly. Notwithstanding the
foregoing, the Trustee shall, at the direction of the Plan Committee, have the
duty and authority to invest the trust assets and funds in accordance with the
terms of the Trust Agreement, and all rights associated with the trust assets
shall be exercised by the Trustee as designated by the Plan Committee and shall
in no event be exercisable by or be settled upon Participants or their
Beneficiaries.

     3.4 Forfeitures. If any amount of Participant Contributions is forfeited in
any year, such forfeited amounts shall be returned to the Company.

     3.5 Funding. The assets of the Plan shall be held under the Trust Agreement
(a "grantor trust") designated in Section 1.16 above. As such, the Plan is
intended to be an unfunded plan for purposes of the requirements of ERISA and
the Code. Notwithstanding the provisions under the terms of the Plan that
amounts contributed to this Plan, plus earnings thereon, shall be allocated to
separate Accounts of Participants, all such amounts credited to such individual
Accounts shall remain the general assets of the Employer, and as such shall
remain subject to the claims of the general creditors of the Company. This Plan
and the related Trust Agreement do not create, nor does any Employee,
Participant or Beneficiary have, any right with respect to any specific assets
of the Company or the Plan.

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4. Vesting of Accounts. The Account of each Participant shall be 100% vested in
such Participant at all times.

5. Types of Benefits.

     5.1 Retirement Benefit. A Participant's Retirement Benefit is the unpaid
balance of his or her Account which equals the total of all contributions made
by the Participant and allocated to the Participant's Account and all earnings
credited to the Account in accordance with the terms of the Plan and the Trust
Agreement, less any distributions already paid. In the case of a Specified
Employee as that term is defined in Section 1.15, the Retirement Benefit shall
not be made earlier than six (6) months after the date of termination of
employment with the Company (or, if earlier, the date of death of the
Participant). If a Participant makes a change in the form of distribution on the
Written Election, such election may not take effect until twelve (12) months
after the date on which the election is made, and the first payment with respect
to such election must be deferred for a period of five (5) years from the date
such payment would otherwise have been made.

     5.2 Termination of Service Benefit. If a Participant elects to receive his
or her Retirement Benefit upon termination of his employment with the Company,
the Company will pay the Retirement Benefit, calculated under Section 5.1, under
the applicable form elected by the Participant in the Written Election. In the
case of a Specified Employee as that term is defined in Section 1.15, the
Termination of Service Benefit shall not be made earlier than six (6) months
after the date of termination of employment with the Company (or, if earlier,
the date of death of the Participant).

     5.3 Disability Benefit. If a participant becomes Disabled as defined in
Section 1.6 above, the Company will pay the Retirement Benefit, calculated under
Section 5.1, under the applicable form elected by the Participant in the Written
Election.

     5.4 Death Benefit.

          (A) If a Participant dies after a distribution has commenced or if the
     Company has not purchased a life insurance contract in connection with the
     Participant's Retirement Benefit, the Company will continue the payments of
     such distribution otherwise due to the Participant to his or her designated
     Beneficiary, under the applicable form elected by the Participant in the
     Written Election.

          (B) If a Participant dies while still employed by the Company and the
     Company has purchased a life insurance contract in correction with such
     Participant's Retirement Benefit, the Company will pay the Participant's
     designated Beneficiary the greater of the Retirement Benefit as determined
     under Section 5.1 above or the Projected Retirement Benefit (as defined
     below), under the applicable form elected by the Participant in his Written
     Election. "Projected Retirement Benefit" means the amount determined by
     projecting the Participant's contribution for the Participant's first year
     of

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     participation hereunder at an assumed earnings rate determined by the Plan
     Committee to retirement at Normal Retirement Age.

     5.5 In-Service Withdrawal. A Participant may designate, at the time of
deferral, a date in the future for receipt of an In-Service Withdrawal. Such
withdrawal may be paid while the Participant remains employed with the Company,
but shall be paid without Credited Earnings attributable to such Participant
Contribution (which Credited earnings shall be distributed upon termination of
employment or retirement) in four (4) equal yearly installments commencing on
January 1: of the second Plan Year following the Plan Year of deferral (the
"In-Service Commencement Year"); provided, however, that a Participant may elect
to defer commencement of an In-Service Withdrawal for an additional five years
by delivery to the Company of a written election not later than the last day of
the Plan Year prior to the Plan Year immediately preceding the In-Service
Commencement Year.

     5.6 Financial Hardship Benefit. A Participant may request a portion of the
Retirement Benefit as a Financial Hardship Benefit at any time by providing the
Plan Committee, to its satisfaction, with a written election to do so, proof of
an unforeseeable financial hardship, and proof that all other financial
resources have been explored and utilized. The amount of a Financial Hardship
Benefit shall be limited to the lesser of the amount needed for the Financial
Hardship plus amounts necessary to pay taxes reasonably anticipated as a result
of the distribution, after taking into account the extent to which such hardship
is or may be relieved through reimbursement or compensation by insurance or by
liquidation of the Participant's assets. In consideration for receiving a
Financial Hardship Benefit, the Participant will not be permitted to make
further contributions to the Plan for the remainder of the Plan Year and the
following Plan Year.

6. Distributions.

     6.1 Form of Benefits. The Company shall pay benefits in the form associated
with Type of Benefit elected by the Participant, and, to the extent a Type of
Benefit may be distributed in various forms, the Company shall pay benefits in
the form elected by the Participant. The forms of benefits associated with the
Types of Benefits are the following:

          (A) Retirement Benefit, Termination of Service Benefit, Disability
     Benefit, and Death Benefit shall be paid in (i) one lump sum; (ii) 5 yearly
     installments; (iii) 10 yearly installments; or (iv) 15 yearly installments
     or (v) a Participant may elect to have the Company purchase an annuity on
     his behalf for the amount of his benefit as provided in Sections 5.1
     through 5.4, above, respectively;

          (B) In-Service Withdrawal shall be paid as provided in Section 5.6
     above; and

          (C) Financial Hardship Benefit shall be paid in one lump sum.

     6.2 Commencement of Payments. The Company will pay, or begin to pay, the
Types of Benefits under this Plan to the Participant in accordance with the
following:

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          (A) Retirement Benefit, Disability Benefit, and Death Benefit payments
     shall commence on the later of (i) the date specified in the Participant's
     initial election form or (ii) January 15 of the Plan Year immediately
     following the date on which the Participant retires, becomes disabled, or
     dies;

          (B) Termination of Service Benefit shall commence on the later of (i)
     the date specified in the Participant's initial election form or (ii)
     January 15 of the Plan Year immediately following the date on which the
     Participant, terminates service, except in the case of a Specified Employee
     as that term is defined in Section 1.15, the Termination of Service Benefit
     shall not be made earlier than six (6) months after the date of termination
     of employment with the Company (or, if earlier, the date of death of the
     Participant).

          (C) In-Service Withdrawal payments shall commence on the date
     designated by the Participant on the Written Election pursuant to Section
     2.4, provided that such payments are from Participant Contributions that
     have been in such Participant's Account for at least three years;

          (D) Financial Hardship Benefit payments shall be made as soon as
     reasonably practicable after a request for a Financial Hardship Benefit is
     approved by the Plan Committee.

7. Amendment, Termination of Plan; Change in Control.

     7.1 Amendment. The Company reserves the right to amend the Plan at any time
by resolution of the Plan Committee. The Plan Committee will determine the
effective date of any such amendment. The amendment may not deprive any
Participant or Beneficiary of any portion of a benefit under the terms of this
Plan at the time of the amendment.

     7.2 Termination of Plan. The Company reserves the right to terminate the
Plan at any time by resolution of the Plan Committee. In the event of Plan
termination, the Company shall determine the Account Balances of the
Participants as if they had experienced a Termination of Employment on the date
of Plan termination or, if Plan termination occurs after the date upon which a
Participant was eligible to Retire, then with respect to that Participant as if
he or she had Retired on the date of Plan termination within thirty (30) days of
the Plan's termination. Benefits so determined will be distributed as provided
in Sections 5 and 6 above.

     7.3 Change in Control. In the event of a Change in Control, the Plan shall
terminate and the provisions of Section 7.2 shall control.

8. Benefits Not Funded. Participants and Beneficiaries have the status of
unsecured creditors of the Company, and the Plan constitutes a mere promise by
the Company to make benefit payments in the future. A Participant's or
Beneficiary's interest in the Plan is an unsecured claim against the general
assets of the Company, and neither the Participant nor a Beneficiary has any
right against the account until the Plan has distributed the benefit. All
amounts credited to an account are the general assets of the Company and may be
disposed of or used by the Company in such manner as it determines.

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Notwithstanding the first paragraph of this Section 8, the Company may transfer
assets to a trust pursuant to a Trust Agreement, a copy of which is attached.
Such trust is intended to (i) be a grantor trust, as defined in Section 671 of
the Code and (ii) assist the Company to meet its obligations under the Plan.

It is the intention of the parties that this Plan and the accompanying trust
shall constitute an unfunded arrangement maintained for the purpose of providing
deferred compensation for a select group of management or highly compensated
employees for purposes of Title I of the Employee Retirement Income Security Act
of 1974.

9. Administration.

     9.1 Plan Committee. The Plan shall be administered by the Plan Committee.
The Plan Committee shall have full authority and power to administer and
construe the Plan, subject to applicable requirements of law. Without limiting
the generality of the foregoing, the Plan Committee shall have the powers
indicated in the foregoing Sections of the Plan and the following additional
powers and duties:

          (A) To make and enforce such rules and regulations as it deems
     necessary or proper for the administration of the Plan;

          (B) To interpret the Plan and to decide all questions concerning the
     Plan;

          (C) To determine the amount and the recipient of any payments to be
     made under the Plan;

          (D) To designate and value any investments deemed held in the
     Accounts; and

          (E) To make all other determinations and to take all other steps
     necessary or advisable for the administration of the Plan.

All decisions made by the Plan Committee pursuant to the provisions of the Plan
shall be made in its sole discretion and shall be final, conclusive, and binding
upon all parties.

     9.2 Delegation of Duties. The Plan Committee may delegate such of its
duties and may engage such experts and other persons as it deems appropriate in
connection with administering the Plan. The Plan Committee shall be entitled to
rely conclusively upon, and shall be fully protected in any action taken by the
Plan Committee, in good faith in reliance upon any opinions or reports furnished
them by any such experts or other persons.

     9.3 Indemnification of Committee. The Company agrees to indemnify and to
defend to the fullest extent permitted by law any person serving as a member of
the Plan Committee, and each employee of the Company or any of its affiliates
appointed by the Plan Committee to carry out duties under this Plan, against all
liabilities, Carnages, costs and expenses (including attorneys' fees and amounts
paid in settlement of any claims approved by the Company)

                                       11

<PAGE>

occasioned by any act or omission to act in connection with the Plan, if such
act or omission is in good faith.

     9.4 Liability. To the extent permitted by law, neither the Plan Committee
nor any other person shall incur any liability to any acts or for any failure to
act except for liability arising out of such person's own willful misconduct or
willful breach of the Plan.

     9.5 Claims Review Procedure.

          (A) A claim for benefits may be filed, in writing, with the Plan
     Committee. A written disposition of a claim shall be furnished to the
     claimant within a reasonable time after the claim for benefits is filed. In
     the event a claim for benefits is denied, the Plan Committee shall provide
     the claimant with the reasons for denial.

          (B) A claimant whose claim for benefits was denied may file for a
     review of such denial, with the Plan Committee, no later than 60 days after
     he has received written notification of the denial.

          (C) The Plan Committee shall give a request for review a full and fair
     review. If the claim for benefits is denied upon completion of a full and
     fair review, notice of such denial shall be provided to the claimant within
     60 days after the Plan Committee's receipt of such written claim for
     review. This 60-day period may be extended in the event of special
     circumstances. Such special circumstances shall be communicated to the
     claimant in writing within the 60-day period. If there is an extension, a
     decision shall be made as soon as possible, but not later than 120 days
     after receipt by the Plan Committee of such claim for review.

          (D) If benefits are provided or administered by an insurance company,
     insurance service, or other similar organization subject to regulation
     under the insurance laws of a state, the claims procedure relating to these
     benefits shall be the procedure used by that entity. In addition, that
     company, service, or organization will be the entity to which claims are
     addressed.

10. General Provisions.

     11.

     10.1 Designation of Beneficiary. Each Participant shall designate, in
writing, prior to the date he or she first becomes a Participant in the Plan,
one or more beneficiaries to receive his benefit under the provisions of Section
5.4. The Participant shall file the written designation with the Plan Committee.
The Participant may revoke a previous beneficiary designation by filing a new
written beneficiary designation with the Plan Committee.

In any event, if a Participant or Beneficiary who has designated another
Beneficiary is divorced, all beneficiary designations executed prior to the
effective date of the dissolution of marriage (or other decree or order entered
under applicable state law) are automatically revoked under the terms of this
Section 10.1. In such event, the Participant or Beneficiary may designate one or
more Beneficiaries in accordance with the terms of this Section 10.1. If none is
made following

                                       12

<PAGE>

the effective date of the dissolution of the marriage, the individual's benefit
shall pass under the laws of interstate succession and the terms of the next
following paragraph.

If a Participant fails to file a valid designation of beneficiary with the Plan
Committee under the provisions of this Section 10.1, or if a designated
Beneficiary fails to survive to receive any or all payments due hereunder, then
the death benefit payable under this Plan shall be payable to the Participant's
(or the Beneficiary's) spouse; if no spouse survives, then to the Participant's
(or Beneficiary's) children, with equal shares among living children and with
the living descendants of a deceased child receiving equal portions of the
deceased child's share; in the absence of spouse or descendants, to the
Participant's (or Beneficiary's) parents; and in the absence of spouse,
descendants or parents, to the Participant's (or Beneficiary's) brothers and
sisters, levity the living descendants of a deceased brother and those of a
deceased sister receiving equal portions of the deceased brother's or sister's
share; in the absence of any of the persons named herein, to the Participant's
(or Beneficiary's) estate.

For purposes of this Section 10.1, the term "descendant" means all persons who
are descended from the person referred to either by birth to or legal adoption
by such person, and "child" or "children" includes adopted children.

     10.2 Benefits Not Assignable. The rights of each Participant are not
subject in any manner to anticipation, alienation, sale, transfer, assignment,
pledge, encumbrance, attachment, or garnishment by creditors or the Participant
nor any Beneficiary. Neither the Participant nor Beneficiary may assign,
transfer or pledge the benefits under this Plan. Any attempt to assign, transfer
or pledge a Participant's benefits under this Plan is void.

     10.3 Benefit. This Plan constitutes an agreement between the Company and
each of the Participants which is binding upon and inures to the Company, its
successors and assigns and upon the Participant and his heirs and legal
representatives.

     10.4 Headings. The headings of the Articles and Sections of this Plan are
included for purposes of convenience only, and shall not affect the construction
or interpretation of any of it provisions.

     10.5 Notices. All notices, requests, demands, and other communications
under this Plan shall be in writing and shall be deemed to have been duly given
on the date of service if served personally on the party to whom notice is to be
given, or on the third day after mailing if mailed to the party to whom notice
is to be given, by first class mail, registered or certified (return receipt
requested), postage prepaid, and properly addressed to the last known address to
each party as set forth on the first page thereof Any party way change its
address for purposes of this Section by giving the other parties written notice
of the new address in the manner set forth above.

     10.6 No Loans. The Plan does not permit any loans to be made to any
Participant or Beneficiary.

     10.7 Gender Usage. The use of the masculine gender includes the feminine
gender for

                                       13

<PAGE>

all purposes of this Plan.

     10.8 Expenses. The Company shall pay all costs of administration of the
Plan.

     IN WITNESS WHEREOF, the Committee has approved this amendment and
restatement of the Plan effective January 1, 2005.

REMEDYTEMP, INC.

By: /s/ Gunnar B. Gooding
    ---------------------------------
    Senior Vice President,
    Human Resources and Legal Affairs

                                       14<PAGE>
                                                                   EXHIBIT 10.24

                              1998 REMEDYTEMP, INC.

                 AMENDED AND RESTATED DEFERRED COMPENSATION AND
                              STOCK OWNERSHIP PLAN
                              FOR OUTSIDE DIRECTORS

             (AMENDED AND RESTATED EFFECTIVE AS OF JANUARY 1, 2005)

<PAGE>

                                TABLE OF CONTENTS

                              1998 REMEDYTEMP, INC.

              AMDENDED AND RESTATED DEFERRED COMPENSATION AND STOCK
                                 OWNERSHIP PLAN
                              FOR OUTSIDE DIRECTORS

             (Amended and Restated Effective As of January 1, 2005)

<TABLE>
<CAPTION>
                                                                            PAGE
                                                                            ----
<S>           <C>                                                           <C>
Article 1.    Establishment and Purpose                                       1
Article 2.    Administration                                                  1
Article 3.    Participation in the Plan                                       2
Article 4.    Stock Subject to the Plan                                       2
Article 5.    Deferral of Retainer Fees                                       3
Article 6.    Deferral Procedures                                             3
Article 7.    Deferred Compensation Accounts                                  5
Article 8.    Rights of Participants                                          6
Article 9.    Securities Laws                                                 6
Article 10.   Withholding Taxes                                               7
Article 11.   Amendment and Termination of the Plan                           7
Article 12.   Effective Date and Duration of the Plan                         7
Article 13.   Miscellaneous                                                   7
DEFERRAL ELECTION FORM
DeSIGNATION OF BENEFICIARY FORM
</TABLE>

<PAGE>

                              1998 REMEDYTEMP, INC.

                 AMDENDED AND RESTATED DEFERRED COMPENSATION AND
                              STOCK OWNERSHIP PLAN
                              FOR OUTSIDE DIRECTORS

             (Amended and Restated Effective As of January 1, 2005)

     ARTICLE 1. ESTABLISHMENT AND PURPOSE.

          1.1 ESTABLISHMENT. RemedyTemp, Inc., a California corporation (the
"COMPANY"), established, effective as of March 16, 1998 (the "EFFECTIVE DATE"),
this director pay and deferred compensation plan, which shall be known as the
1998 RemedyTemp, Inc. Deferred Compensation and Stock Ownership Plan for Outside
Directors (the "PLAN"), for present and future members of the board of directors
of the Company (the "BOARD") who are not employees or officers of the Company.
The Plan was amended, upon shareholder approval effective February 27, 2003, to
increase the aggregate number of shares of the Company's Class A Common Stock,
par value $.01 per share, that may be issued under the Plan and was amended and
restated, effective as of October 1, 2003, to allow participants in the Plan the
option to receive all of the Retainer Fees (as defined below) in Stock on a
deferral basis. The Plan was amended and restated effective January 1, 2005 to
comply with section 409A of the Internal Revenue Code.

          1.2 PURPOSE. The purposes of the Plan are (i) to provide members of
the Board who are not employees or officers of the Company with the opportunity
to receive all of their Retainer Fees (as defined below) in the form of the
Company's Class A Common Stock, par value $.01 per share ("STOCK") on a deferral
basis, subject to the terms of the Plan and (ii) to advance the interests of the
Company and its shareholders by increasing the Stock ownership of the Company's
non-employee directors thereby aligning their interests more closely with the
interests of the Company's other shareholders. By adopting the Plan, the Company
desires to enhance its ability to attract and retain members of the Board
("DIRECTORS") of outstanding competence.

     ARTICLE 2. ADMINISTRATION.

          2.1 AUTHORITY OF THE BOARD. The Plan shall be administered by the full
Board, and to the extent permissible under Section 16 of the Securities Exchange
Act of 1934, as amended, the Board may delegate ministerial duties to the Chief
Human Resources Officer or any other executive or executives of the Company. The
Board shall have the power to construe the Plan, to resolve all questions
arising under the Plan, to adopt and amend such rules and regulations for the
administration of the Plan as it may deem desirable, and otherwise to carry out
the terms of the Plan. Neither the Board nor any officer or employee thereof
shall be liable for any action or determination taken or made under the Plan in
good faith. Notwithstanding the foregoing, the Board shall have no authority or
discretion as to the persons who will participate in the Plan, the number of
shares of Stock to be issued under the Plan, the time at which such grants are
made, the number of shares of Stock to be granted at any particular time, or any
other matters that are specifically governed by the provisions of the Plan.

          2.2 DECISIONS BINDING. The determinations, interpretations, and other
actions of the Board of or under the Plan shall be final and binding for all
purposes and on all persons.

          2.3 ARBITRATION. Any individual making a claim for benefits under this
Plan may contest the Board's decision to deny such claim or appeal therefrom
only by submitting the

                                                                               1

<PAGE>

matter to binding arbitration before a single arbitrator. Any arbitration shall
be held in Orange County, California, unless otherwise agreed to by the Board.
The arbitration shall be conducted pursuant to the Commercial Arbitration Rules
of the American Arbitration Association.

          The arbitrator's authority shall be limited to the affirmation or
reversal of the Board's denial of the claim or appeal, and the arbitrator shall
have no power to alter, add to, or subtract from any provision of this Plan.
Each party shall bear its own attorney's fees and costs of arbitration. Judgment
on the award rendered by the arbitrator may be entered in any court having
jurisdiction thereof.

          2.4 INDEMNIFICATION. Each person who is or shall have been a member of
the Board shall be indemnified and held harmless by the Company against and from
any loss, cost, liability, or expense that may be imposed upon or reasonably
incurred by him or her in connection with or resulting from any claim, action,
suit, or proceeding to which he or she may be a defendant, or in which he or she
may be a party by reason of any act or omission by such Board member in his or
her capacity as an administrator of the Plan, and against and from any and all
amounts paid by him or her in settlement thereof, with the Company's approval,
or paid by him or her in satisfaction of any judgment in any such action, suit,
or proceeding against him or her, provided he or she shall give the Company an
opportunity, at its own expense, to handle and defend the same before he or she
undertakes to handle and defend it on his or her own behalf. The foregoing right
of indemnification shall not be exclusive of any other rights or indemnification
to which such persons may be entitled under the Company's Articles of
Incorporation or Bylaws, as a matter of law, or otherwise, or any power that the
Company may have to indemnify them or hold them harmless.

     ARTICLE 3. PARTICIPATION IN THE PLAN.

          Directors of the Company who are not employees or officers of the
Company or any subsidiary of the Company ("ELIGIBLE DIRECTORS") may participate
in the Plan. Each Eligible Director may enter into an agreement with the Company
in such form as the Company shall determine consistent with the provisions of
the Plan for purposes of implementing the Plan or effecting its purposes. In the
event of any inconsistency between the provisions of the Plan and any such
agreement, the provisions of the Plan shall govern. In the event an Eligible
Director no longer meets the requirements for participation in the Plan, such
Eligible Director shall become an inactive Eligible Director, retaining all the
rights described under the Plan, until such time that the Eligible Director
again becomes an active Eligible Director.

     ARTICLE 4. STOCK SUBJECT TO THE PLAN.

          4.1 NUMBER OF SHARES. The shares that may be issued under the Plan
shall be authorized and unissued shares of the Company's Stock. The maximum
aggregate number of shares that may be issued under the Plan shall be
seventy-five thousand (75,000), subject to adjustment upon changes in
capitalization of the Company as provided in Article 4.2. The maximum aggregate
number of shares issuable under the Plan may be increased from time to time by
approval of the Board, and by the shareholders of the Company if shareholder
approval is required pursuant to the applicable rules of any stock exchange, or,
in the opinion of the Company's counsel, any other law or regulation binding
upon the Company.

          4.2 ADJUSTMENTS. If the Company shall at any time increase or decrease
the number of its issued and outstanding shares of Stock (whether by reason of
reorganization, merger, consolidation, recapitalization, stock dividend, stock
split, combination of shares, exchange of shares, change in corporate structure,
or otherwise), then the number of shares of Stock still available for issue
hereunder shall be increased or decreased appropriately and proportionately.

                                                                               2

<PAGE>

     ARTICLE 5. DEFERRAL OF RETAINER FEES.

          5.1 PAYMENT OF FEES. An Eligible Director may, upon his or her
election in accordance with procedures established by the Company, elect to
defer his or her annual cash retainer fees (annual amount and pro-rata portions
thereof for partial years of directorship are set by the Board) paid to such
Director for serving as a member of the Board ("RETAINER FEES"), under the Plan,
subject to the terms and conditions set forth in this Article 5 ("DEFERRED
AMOUNTS"). All other fees received by Eligible Directors from the Company,
including his or her fees normally paid to a Director on a per meeting basis for
attending a meeting of the Board or a committee thereof ("MEETING FEES") are not
subject to the terms of this Plan.

          5.2 DEEMED INVESTMENT OF DEFERRED AMOUNTS.

               5.2.1 DEEMED INVESTMENTS OF DEFERRED AMOUNTS. Deferred Amounts
shall be deemed to be invested in Stock. Such amounts shall be deemed to be
credited to the Eligible Director's account under the Plan as of the date the
Retainer Fees otherwise would have been payable to the Eligible Director in
cash. The Eligible Director's account shall be deemed to hold the number of
shares of Stock determined by dividing the Deferred Amount by the Fair Market
Value of the Stock on the date the amount is deemed to be credited to the
Eligible Director's account.

               5.2.2 FAIR MARKET VALUE. For the purposes of the Plan, the "FAIR
MARKET VALUE" of the Stock as of any issuance or deferral date shall be the mean
between the highest and lowest sales price of the Stock on the New York Stock
Exchange (or another national stock exchange or the NASDAQ National Market
System, if the Stock trades thereon but not on the NYSE) as of such date (or, if
no such shares were traded on such date, as of the next preceding day on which
there was such a trade, provided that the closing price on such preceding date
is not less than 100% of the fair market value of the Stock, as determined in
good faith by the Company, on the date of issuance). If at any time the Stock is
no longer traded on a national stock exchange or the NASDAQ National Market
System, the Fair Market Value of the Stock as of any issuance date shall be as
determined by the Company in good faith in the exercise of its reasonable
discretion.

          5.3 RIGHTS OF THE ELIGIBLE DIRECTOR. Except as otherwise provided
under this Plan and that certain Trust Agreement (if any) of even date herewith
entered into by and among the Company and the Trustees with respect to the Plan,
an Eligible Director shall, with respect to shares of Stock deemed to be held
under such Eligible Director's account, have all of the rights of a holder of
the Stock, including the right to receive dividends paid on such Stock and the
right to vote the Stock at meetings of shareholders of the Company. Upon
delivery, such Stock will be nonforfeitable.

     ARTICLE 6. DEFERRAL PROCEDURES.

          6.1 DEFERRAL OF RETAINER FEES. If an Eligible Director elects to defer
Retainer Fees under the Plan, such election shall automatically remain in effect
for all periods the Eligible Director remains a Director until changed by the
Eligible Director pursuant to procedures established by the Committee. All
Retainer Fees deferred under the Plan shall be deemed to be invested as set
forth in Article 5.2 hereof.

          6.2 PAYMENT FORM OF DEFERRED AMOUNTS. Subject to Article 6.3, Eligible
Directors shall be entitled to elect to receive distribution of all the Deferred
Amounts at the end of the deferral period in a single lump distribution. Such
distribution shall be in the form of Stock. In lieu of a lump sum distribution,
the Eligible Director may elect to receive distributions under the Plan by means
of installments. If no effective election is made, the Eligible Director

                                                                               3

<PAGE>

will be paid in a single lump distribution. For all Eligible Directors as of the
Effective Date, elections to receive distributions in annual installments rather
than in one lump distribution, shall be made by completing a "Deferral Election
Form" within thirty (30) calendar days after the Effective Date. Otherwise,
those persons becoming Eligible Directors after the Effective Date shall
complete a Deferral Election Form not later than thirty (30) calendar days upon
becoming an Eligible Director under the Plan.

               6.2.1 ONE LUMP DISTRIBUTION. Unless otherwise elected on a
Deferral Election Form, all Deferred Amounts under the Plan shall be distributed
in a single transaction made to the Eligible Director in January following the
year in which he or she ceases to serve as a Director for any reason (a
"DISTRIBUTION Date", which shall also mean the date any installment payment is
paid pursuant to Article 6.2.2).

               6.2.2 INSTALLMENT DISTRIBUTIONS. Eligible Directors may elect to
receive the distribution of Deferred Amounts in annual installments, with a
minimum number of installments of two (2), and a maximum number of installments
of ten (10) by completing a Deferral Election Form as provided in Article 6.2.
The initial distribution shall be made in January following the year in which he
or she ceases to serve as a Director for any reason. The remaining installment
distributions shall be made in January of each year thereafter until the
Eligible Director's entire deferred account has been distributed in full. The
amount of each installment distribution shall be determined immediately prior to
each such payment and shall equal the number of Shares credited to the Eligible
Director's account, multiplied by a fraction, the numerator of which is one (1),
and the denominator of which is the number of installment payments remaining.

          Subject to the following rules, Eligible Directors shall be permitted
to change the form of elected deferral distribution pursuant to this Article 6
from a single distribution to installment distributions ("Permitted Change"),
but not from installment distribution to a single distribution. A Permitted
Change shall be made by filing a revised election form on an Deferral Election
Form as described in Article 6.2 herein, specifying the new form of distribution
provided that:

          (1) An election to change the form of distribution must be made no
later than December 31 at least one (1) full year prior to the distribution
commencement date as described in Article 6.2 herein. If a new election is
submitted after this date, the election shall be null and void, and the form of
distribution shall be determined under the Eligible Director's original election

          (2) No further election to change a form of distribution shall be
permitted with respect to Deferred Amounts already subject to a revised election
submitted pursuant to this Article 6; and

          (3) The payments that are subject to the change in election must be
delayed at least five (5) years from the date the payments would have otherwise
been made under the previous election (except in the case of payments due to
death or a financial hardship).

          Notwithstanding anything to the contrary herein, the Board may elect
at any time, in its sole and absolute discretion, to make distribution of the
Deferred Amount to the Eligible Director in a single lump distribution,
notwithstanding the Eligible Director's election to receive such Deferred Amount
in the form of installments.

          6.3 FINANCIAL HARDSHIP. The Board shall have the authority to alter
the timing or manner of payment of Deferred Amounts in the event that the
Eligible Director

                                                                               4

<PAGE>

establishes, to the satisfaction of the Board, severe financial hardship. In
such event, the Board may, in its sole discretion:

     (a) Authorize the cessation of deferrals by such Eligible Director under
     the Plan; or

     (b) Provide that all, or a portion, of the shares of Deferred Amounts shall
     immediately be paid to the Eligible Director in a lump sum payment of
     Stock.

          For purposes of this Article 6.3 "severe financial hardship" shall
mean any financial hardship resulting from extraordinary and unforseeable
circumstances arising as a result of one or more recent events beyond the
control of the Eligible Director. In any event, payment may not be made to the
extent such emergency is or may be relieved: (i) through reimbursement or
compensation by insurance or otherwise; (ii) by liquidation of the Eligible
Director's assets, to the extent the liquidation of such assets would not itself
cause severe financial hardship; or (iii) by cessation of deferrals under the
Plan. Withdrawals of amounts because of a severe financial hardship may only be
permitted to the extent reasonably necessary to satisfy the hardship, plus to
pay taxes on the withdrawal. Examples of what are not considered to be severe
financial hardships include the need to send an Eligible Director's child to
college or the desire to purchase a home. The Eligible Director's account will
be credited with earnings in accordance with the Plan up to the date of
distribution. The severity of the financial hardship shall be judged by the
Board. The Board's decision with respect to the severity of financial hardship
and the manner in which, if at all, the Eligible Director's future deferral
opportunities shall be ceased, and/or the manner in which, if at all, the
payment of deferred amounts to the Eligible Director shall be altered or
modified, shall be final, conclusive, and not subject to appeal.

          6.4 PLAN SHARES. All shares of Stock issued or issuable under the Plan
shall be deducted from the shares available under the Plan at the time first
issued and deferred under the Plan, provided that shares deferred and not
ultimately issued and delivered to the Eligible Director shall be returned to
the pool of available shares under the Plan.

     ARTICLE 7. DEFERRED COMPENSATION ACCOUNTS.

          7.1 ELIGIBLE DIRECTORS' ACCOUNTS. The Company shall establish and
maintain an individual bookkeeping account for the Deferred Amounts of each
Eligible Director under Article 6 herein. Each account shall be credited as of
the date the amount deferred otherwise would have become due and payable to the
Eligible Director and as provided in Article 7.2. Each Eligible Director's
account shall be one hundred percent (100%) vested at all times.

          7.2 DIVIDENDS ON STOCK. Any dividends paid on the deferred Stock, if
any, shall be paid to the Eligible Director in Stock (without interest) not
later than ten (10) days after the date such dividend payment on the Stock was
made.

          7.3 CHARGES AGAINST ACCOUNTS. There shall be charged against each
Eligible Director's deferred account any distributions made to the Eligible
Director or to his or her beneficiary.

          7.4 DESIGNATION OF BENEFICIARY. Each Eligible Director shall designate
a beneficiary or beneficiaries who, upon the Eligible Director's death, will
receive the Deferred Amount that otherwise would have been paid to the Eligible
Director under the Plan. All designations shall be signed by the Eligible
Director, and shall be in such form as prescribed by the Board. Each designation
shall be effective as of the date delivered to the Chief Human Resources Officer
of the Company prior to the Eligible Director's death. In the event that all the
beneficiaries named by an Eligible Director pursuant to this Article 7.4
predecease the Eligible Director, the Deferred Amount that would have been paid
to the Eligible Director or the Eligible

                                                                               5

<PAGE>

Director's beneficiaries shall be paid to the Eligible Director's estate. In the
event an Eligible Director does not designate a beneficiary, or for any reason
such designation is ineffective, in whole or in part, the Deferred Amount that
otherwise would have been paid to the Eligible Director or the Eligible
Director's beneficiaries under the Plan shall be paid to the Eligible Director's
estate.

     ARTICLE 8. RIGHTS OF PARTICIPANTS.

          8.1 CONTRACTUAL OBLIGATION. The Plan shall create a contractual
obligation on the part of the Company to make payments from the Eligible
Directors' accounts when due. Payment of account balances shall be made out of
the general funds of the Company.

          8.2 UNSECURED INTEREST. No Eligible Director or party claiming an
interest in deferred amounts of an Eligible Director shall have any interest
whatsoever in any specific asset of the Company. To the extent that any party
acquires a right to receive payments under the Plan, such right shall be
equivalent to that of an unsecured general creditor of the Company. The Company
shall have no duty to set aside or invest any amounts credited to Eligible
Directors' account under the Plan.

          Nothing in this Plan shall create a trust of any kind or a fiduciary
relationship between the Company and any Eligible Director. Nevertheless, the
Company may establish one or more trusts, with such trustee as the Board may
approve, for the purpose of providing for the payment of deferred amounts and
earnings thereon. Such trust or trusts may be irrevocable, but the assets
thereof shall be subject to the claims of the Company's general creditors in the
event of the Company's bankruptcy or insolvency. To the extent any deferred
amounts and earnings thereon under the Plan are actually paid from any such
trust, the Company shall have no further obligation with respect thereto, but to
the extent not so paid, such deferred amounts and earnings thereon shall remain
the obligation of, and shall be paid by, the Company.

          8.3 NO GUARANTEE OF PRINCIPAL OR EARNINGS. Nothing contained in the
Plan shall constitute a guarantee by the Company or any other person or entity
that the amounts deferred hereunder will increase or shall not decrease in value
due to the deemed investment of such amounts in Stock. Stock may be a volatile
investment and decreases in the value thereof may result in a loss of some or
all of the principal amounts deferred hereunder. Thus, it is possible for the
value of an Eligible Director's account to decrease as a result of its
investment in Stock, if the value of the Stock decreases.

     ARTICLE 9. SECURITIES LAWS.

          9.1 INVESTMENT REPRESENTATIONS. The Company may require any Eligible
Director to whom an issuance of securities is made, or a deferred delivery
obligation is undertaken, as a condition of receiving securities pursuant to
such issuance or obligation, to give written assurances in substance and form
satisfactory to the Company and its counsel to the effect that such person is
acquiring the securities for his/her own account for investment and not with any
present intention of selling or otherwise distributing the same in violation of
applicable securities laws, and to such other effects as the Company deems
necessary or appropriate to comply with Federal and applicable state securities
laws.

          9.2 LISTING, REGISTRATION, AND QUALIFICATION. Anything to the contrary
herein notwithstanding, each issuance of securities shall be subject to the
requirement that, if at any time the Company or its counsel shall determine that
the listing, registration, or qualification of the securities subject to such
issuance upon any securities exchange or under any state or federal law, or the
consent or approval of any governmental or regulatory body, is necessary or
advisable as a condition of, or in connection with, such issuance of securities,
such issuance shall

                                                                               6

<PAGE>

not occur in whole or in part unless such listing, registration, qualification,
consent, or approval shall have been effected or obtained on conditions
acceptable to the Company. Nothing herein shall be deemed to require the Company
to apply for or to obtain such listing, registration, or qualification.

          9.3 RESTRICTIONS ON TRANSFER. The securities issued under the Plan
shall be restricted by the Company as to transfer unless the grants are made
under a registration statement that is effective under the Securities Act of
1933, as amended, or unless the Company receives an opinion of counsel
satisfactory to the Company to the effect that registration under state or
federal securities laws is not required with respect to such transfer.

     ARTICLE 10. WITHHOLDING TAXES.

          Whenever shares of Stock are to be issued under the Plan, the Company
shall have the right prior to the delivery of any certificate or certificates
for such shares to require the recipient to remit to the Company an amount
sufficient to satisfy federal, state and local withholding tax requirements (if
any) attributable to the issuance. In the absence of payment by a grantee to the
Company of an amount sufficient to satisfy such withholding taxes, or an
alternative arrangement with the grantee that is satisfactory to the Company,
the Company may make such provisions as it deems appropriate for the withholding
of any such taxes which the Company determines it is required to withhold.

     ARTICLE 11. AMENDMENT AND TERMINATION OF THE PLAN.

          The Board may suspend or terminate the Plan or any portion thereof at
any time, and may amend the Plan from time-to-time in any respect the Board may
deem to be in the best interests of the Company; provided, however, that no such
amendment shall be effective without approval of the shareholders of the Company
if shareholder approval of the amendment is then required pursuant to the
applicable rules of any securities exchange, or, in the opinion of the Company's
counsel, any other law or regulation binding on the Company.

     ARTICLE 12. EFFECTIVE DATE AND DURATION OF THE PLAN.

          The Plan shall become effective at the time that it is approved by the
Board. The Plan shall terminate at 11:59 p.m. on December 31, 2008, unless
sooner terminated or extended by action of the Board. Elections may be made
under the Plan prior to its effectiveness, but no issuances under the Plan shall
be made before its effectiveness or after its termination (except with respect
to Deferred Amounts previously deferred under the Plan).

     ARTICLE 13. MISCELLANEOUS.

          13.1 NOTICE. Unless otherwise prescribed by the Board, any notice or
filing required or permitted to be given to the Company under the Plan shall be
sufficient if in writing and hand delivered, or sent by registered or certified
mail to the Chief Human Resources Officer of the Company. Notice to the Chief
Human Resources Officer of the Company, if mailed, shall be addressed to the
principal executive offices of the Company. Notice mailed to an Eligible
Director shall be at such address as is given in the records of the Company.
Notices shall be deemed given as of the date of delivery or, if delivery is made
by mail, as of the date shown on the postmark on the receipt for registration or
certification.

          13.2 NO SHAREHOLDER RIGHTS CONFERRED. Nothing contained in the Plan or
any agreement hereunder will confer upon any director any rights of a
shareholder of the Company unless and until shares of Stock are issued to such
Eligible Director upon the payment of Stock.

                                                                               7

<PAGE>

          13.3 GRANTED SHARES HAVE SAME STATUS AS ISSUED SHARES. Any shares of
Stock of the Company issued as a stock dividend, or as a result of stock splits,
combinations, exchanges of shares, reorganizations, mergers, consolidations or
otherwise with respect to shares of Stock granted pursuant to the Plan shall
have the same status and be subject to the same restrictions as the shares
granted.

          13.4 NO RIGHT TO STOCK. Nothing in the Plan shall be construed to give
any Director of the Company any right to a grant of Stock under the Plan unless
all conditions described within the Plan are met as determined in the sole
discretion of the Board.

          13.5 SUCCESSORS. All obligations of the Company under the Plan shall
be binding on any successor to the Company, whether the existence of such
successor is the result of a direct or indirect purchase, merger, consolidation,
or otherwise, of all or substantially all of the business and/or assets of the
Company.

          13.6 COSTS OF THE PLAN. All costs of implementing and administering
the Plan shall be borne by the Company.

          13.7 SEVERABILITY. In the event any provision of the Plan shall be
held illegal or invalid for any reason, the illegality or invalidity shall not
affect the remaining parts of the Plan, and the Plan shall be construed and
enforced as if the illegal or invalid provision had not been included.

          13.8 APPLICABLE LAW. The Plan and all rights and obligations under the
Plan shall be construed in accordance with and governed by the laws of the State
of California, excluding its conflicts of laws principles.

          13.9 NONTRANSFERABILITY. Eligible Director's rights to deferred
amounts, contributions, and earnings accrued thereon under the Plan may not be
sold, transferred, assigned, or otherwise alienated or hypothecated, other than
by will or by the laws of descent and distribution, nor shall the company make
any payment under the Plan to any assignee or creditor of an Eligible Director
or other person based upon community or other marital rights except in
accordance with the terms of the Plan.

                                                                               8

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