Document:

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                                                                   Exhibit 10.68

                                    FORM OF
                             LICENSE/LEASE AGREEMENT

                                     OPTICAL

     THIS LICENSE/LEASE AGREEMENT (hereinafter referred to as "Agreement") is
made and entered into as of, by and between SEARS, ROEBUCK AND CO., a New York
corporation (hereinafter referred to as "Sears") and COLE VISION CORPORATION, a
Delaware corporation, (hereinafter referred to as "Licensee/Tenant").

     WHEREAS, Sears operates a retail store located at:

REGION                  DIST.          STORE                  LOCATION
------                  -----          -----                  --------

(hereinafter referred to as the "Store"), and

     WHEREAS, Licensee/Tenant desires to operate an optical concession in the
Store,

     NOW THEREFORE, Sears and Licensee/Tenant hereby mutually agree as follows:

PURPOSE OF AGREEMENT

     1.   Licensee/Tenant is in the business described in this paragraph, and
has expertise in that business and has a marketing plan for that business. Sears
hereby leases to Licensee/Tenant the space described below, and grants
Licensee/Tenant the privilege of conducting and operating within that space, and
Licensee/Tenant shall conduct and operate, pursuant to the terms, provisions and
conditions contained in this Agreement, a concession for the sale of optical
merchandise, goods, and supplies; and for taking orders for repair, and repair
of optical merchandise, goods and supplies and for visual eye exams and for the
sale of repair and replacement certificates (hereinafter referred to as
"Concession"), in the Store.

TERM

     2.   The term of this Agreement (hereinafter referred to as "Term") shall
be for a period beginning on and ending at the close of business on unless
sooner terminated under any of the provisions of this Agreement.

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REPRESENTATION TO LICENSEE/TENANT

     3.   Sears makes no promises or representations whatsoever as to the
potential amount of business Licensee/Tenant can expect at any time during the
Term. Licensee/Tenant is solely responsible for any expenses incurred related to
this Agreement. Sears shall not be obligated for any expense incurred by
Licensee/Tenant in connection with any increase in the number of
Licensee/Tenant's employes or expenditures made by Licensee/Tenant for
additional facilities or equipment.

UNAUTHORIZED SALES

     4.   Licensee/Tenant covenants that it will use the space occupied by the
Concession only for the purpose expressly authorized in this Agreement, and will
render only those services and sell only such merchandise in the Concession as
expressly authorized by this Agreement.

FEE

     5.   (a) Licensee/Tenant shall pay to Sears, as provided in Paragraph 26 of
this Agreement, a fee.

NET SALES

          (b)  "Net Sales" means gross sales less returns, sales taxes, and
allowances for sales of merchandise, goods and supplies made in, upon or from
the Concession location, and includes:

               (1)  Charges for repair work made pursuant to orders taken or
received in, upon or from the Concession location and

               (2)  Charges for services performed in connection with the sale
in, upon or from the Concession location of merchandise, goods and supplies.

GROSS SALES

          (c)  "Gross Sales" means all of Licensee/Tenant's direct or indirect
sales of services and merchandise from the Concession. Eye exam fees are
excluded from Gross Sales.

HOLDING OVER

     6.   Licensee/Tenant shall pay Sears double the monthly Fee,

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for each month or portion of a month for which Licensee/Tenant of the Concession
area, retains possession of the Concession area or any part after the
termination of the Term or Licensee/Tenant's right of possession, whether by
lapse of time or otherwise. The provisions of this Paragraph shall not
constitute a waiver of any other right or remedy of Sears under this Agreement
or provided by law or equity. No such holding over shall renew or extend the
Term even if Sears accepts Fee, and Licensee/Tenant shall have no right to
continue possession of the premises, and shall be a Licensee/Tenant at
sufferance only.

CONSTRUCTION OF LEASEHOLD IMPROVEMENTS

     7.   (a)  Licensee/Tenant shall determine (based on good engineering
practices) the nature, scope, size of the Concession and Licensee/Tenant shall
determine the nature, scope, size of the furniture, fixtures and equipment in
the Concession. Licensee/Tenant shall submit plans to Sears, Sears must approve
such plans, before commencement of construction. Sears will arrange for
construction of all improvements. The expense of all such construction and
equipment shall be divided between Sears and Licensee/Tenant as described in
Exhibit A.

TITLE TO LEASEHOLD IMPROVEMENTS

          (b)  All Leasehold Improvements shall become the property of Sears at
the termination of the Agreement. At the termination of the Agreement, or if
Licensee/Tenant vacates or abandons the Concession, Licensee/Tenant shall convey
to Sears, without charge, good title to the Leasehold Improvements free from any
and all liens, charges, encumbrances and rights of third parties, by means of a
Quit Claim Deed and any other documents required by Sears.

CONCESSION FAILS TO BECOME FULLY OPERATIONAL

          (c)  If the Concession is not fully operational within thirty (30)
days after completion of construction of the concession area as a result of
delay by Licensee/Tenant, Sears may, at Sears option, terminate this Agreement
and have no further obligation to Licensee/Tenant, and Licensee/Tenant shall
reimburse Sears within ten (10) days after receipt of an invoice, for Sears
cost, of putting the space involved back to its condition immediately prior to
the commencement of such construction.

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USE OF SEARS NAME

     8.   (a)  Licensee/Tenant shall operate the Concession under the name
"Sears Optical". Licensee/Tenant shall not commence any business activity under
this Agreement without Sears prior written approval of any and all names that
Licensee/Tenant intends to use in conjunction with the Concession.

          (b)  Licensee/Tenant may use the name of Sears, and any Sears
trademark, service mark or trade name only when communicating with customers or
potential customers of the Concession. Licensee/Tenant shall not use the name
Sears or any Sears trademark, service mark or trade name, either orally or in
writing, including, but not limited to, use of any letterhead, when
communicating with persons or entities other than such customers or potential
customers.

          (c)  Licensee/Tenant shall not question, contest or challenge, either
during or after the Term of this Agreement, Sears ownership of the name "Sears"
or of any other trademark, service mark or trade name Sears may license
Licensee/Tenant to use in connection with the Concession. Licensee/Tenant will
claim no right, title or interest in any such trademark, service mark or trade
name, except the right to use the same pursuant to the terms and conditions of
this Agreement, and will not seek to register the same.

          (d)  Licensee/Tenant expressly recognizes and acknowledges that the
use of any such trademark, service mark or trade name shall not confer upon
Licensee/Tenant any proprietary rights to such trademark, service mark or trade
name. Upon termination of this Agreement, Licensee/Tenant shall immediately stop
using any such trademark, service mark or trade name and will execute all
necessary or appropriate documents to confirm Sears ownership, or to transfer to
Sears any rights it may have acquired from Sears in any such trademark, service
mark or trade name.

          (e)  Nothing in this Agreement shall be construed to bar Sears after
expiration or termination of this Agreement from protecting its right to the
exclusive use of its trademarks, service marks or trade names against
infringement by any party or parties, including Licensee/Tenant.

REMEDIES FOR UNAUTHORIZED USE

          (f)  Licensee/Tenant recognizes that the trademark,

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service mark or trade name licensed under the Agreement possess a special,
unique and extraordinary character which makes it difficult to assess the
monetary damage Sears would sustain in the event of unauthorized use.
Licensee/Tenant expressly recognizes that irreparable injury would be caused to
Sears by such unauthorized use, and that preliminary or permanent injunctive
relief would be appropriate in the event of breach of this Agreement by
Licensee/Tenant.

POLICING THE TRADEMARKS, SERVICE MARKS, TRADE NAMES

          (g)  If Licensee/Tenant receives knowledge of any manufacture or sale
by anyone else of products and/or services offered by the Licensee/Tenant that
would be confusingly similar in the minds of the public and which bear or are
promoted in association with the licensed trademarks, service marks or trade
names or any names, symbols, emblems, or designs or colors which would be
confusingly similar in the minds of the public to such licensed trademarks,
service marks or trade names, Licensee/Tenant will promptly notify Sears. Sears
shall have the sole right, at its sole expense, to take such action as it
determines, in its sole discretion, is appropriate. Licensee/Tenant undertakes
reasonably to cooperate and assist in such protest or legal action at Sears
expense. If demanded by Sears, Licensee/Tenant shall join in such protest or
legal action at Sears expense. Licensee/Tenant shall not undertake such protest
or legal action on its own behalf without first securing Sears written
permission to do so. If Sears permits Licensee/Tenant to undertake such protest
or legal action, such protest or legal action shall be at Licensee/Tenant's sole
expense. Sears shall cooperate and assist reasonably therein at
Licensee/Tenant's expense. For the purposes of the foregoing, expenses shall
include reasonable attorneys' fees. All recovery in the form of legal damages or
settlement shall belong to the party bearing the expense of such protest or
legal action.

ADVERTISING

     9.   Licensee/Tenant shall advertise and actively promote the Concession
authorized by this Agreement. Prior to Licensee/Tenant's use thereof in
connection with the Concession, Licensee/Tenant shall submit all signs,
advertising copy, including, but not limited to, sales brochures, newspaper
advertisements, radio and television commercials; all sales promotional plans
and devices; and all customer contract forms, guarantee certificates; and other
forms and materials; to Sears Divisional Vice President, Licensed Businesses, in
Hoffman

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Estates, or to his designee, for approval. Licensee/Tenant will not use any such
advertising material or sales promotional plan or device without such prior
approval. Sears has the right to disapprove any or all the aforesaid advertising
forms and other materials insofar as they, in Sears opinion, do not properly use
Sears trademarks, service marks or trade names; may subject Sears to liability,
loss of goodwill, damage to Sears reputation or Sears customer relations; or may
fail to adhere to the requirements of any Federal, state or local governmental
rules, regulations and laws.

PUBLICITY

     10.  Licensee/Tenant will not issue any publicity or press release
regarding its contractual relations with Sears hereunder or regarding the
Concession, and will refrain from making any reference to this Agreement or to
Sears in the solicitation of business without obtaining Sears prior written
approval and consent to such action.

RELATIONSHIP

     11.  Licensee/Tenant is an independent contractor. Nothing contained in or
done pursuant to this Agreement shall be construed as creating a partnership,
agency or joint venture. Except as otherwise expressly provided in this
Agreement, neither party shall become bound by any representation, act or
omission of the other party.

PRICES

     12.  Sears has no right or power to establish or control the prices at
which Licensee/Tenant offers service and/or merchandise in the Concession. Such
right and power is retained by Licensee/Tenant.

LICENSEE/TENANT'S OBLIGATIONS

     13.  (a)  Licensee/Tenant will make no purchases or incur any obligation or
expense of any kind in the name of Sears. Prior to any purchase(s) involving the
Concession, Licensee/Tenant shall inform its vendor(s) that Sears is not
responsible for any obligation(s) incurred as a result of Licensee/Tenant's
purchase(s).

          (b)  Licensee/Tenant shall promptly pay all its obligations, including
those for labor and material, and will

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not allow any lien(s) to attach to any Sears or customer's property as a result
of Licensee/Tenant's failure to pay such sums.

LICENSEE/TENANT'S EMPLOYES

     14.  (a)  Licensee/Tenant has no authority to employ persons on behalf of
Sears and no employes of Licensee/Tenant shall be deemed to be employes or
agents of Sears, such employes at all times remaining Licensee/Tenant's
employes. Licensee/Tenant has sole and exclusive control over its labor and
employe relations policies, and its policies relating to wages, hours, working
conditions, or conditions of its employes. Licensee/Tenant has the sole and
exclusive right to hire, transfer, suspend, lay off, recall, promote, assign,
discipline, adjust grievances and discharge its employes, provided, however,
that at any time Sears so requests, Licensee/Tenant will give consideration to
the transfer from the Concession of any employe who is objectionable to Sears
for reasons of health, safety and/or security of Sears customers, employes or
merchandise and/or whose manner impairs Sears customer relations. If Sears
objects to any of Licensee/Tenant's employes, and Licensee/Tenant refuses to
remove such employe and the conditions which caused Sears to object continue,
Sears may terminate this Agreement by giving ninety (90) days notice to
Licensee/Tenant.

          (b)  Licensee/Tenant is solely responsible for all salaries and other
compensation of all its employes and will make all necessary salary deductions
and withholdings from its employes' salaries and other compensation, and is
solely responsible for the payment of any and all contributions, taxes and
assessments and all other requirements of the Federal Social Security, Federal
and state unemployment compensation and Federal, state and local withholding of
income tax laws on all salary and other compensation of its employes.

          (c)  Licensee/Tenant will comply with any other contract, Federal,
state or local law, ordinance, rule, or regulation regarding its employes,
including Federal or state laws or regulations regarding minimum compensation,
overtime and equal opportunities for employment, and, in particular,
Licensee/Tenant will comply with the terms of the Federal Civil Rights Acts, Age
Discrimination in Employment Act, Occupational Safety and Health Act, and the
Federal Fair Labor Standards Act, whether or not Licensee/Tenant may otherwise
be exempt from such acts by reason of Licensee/Tenant's size or the nature of
Licensee/Tenant's business or for any other reason whatsoever.

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          (d)  Licensee/Tenant warrants that its employes, while working in
connection with this Agreement, will comply with any and all applicable Federal,
state or local laws, rules, regulations and ordinances.

LICENSEE/TENANT'S EQUIPMENT

     15.  Entirely at its own expense, Licensee/Tenant shall install furniture,
fixtures and equipment as may be necessary and proper for the operation of the
Concession (such furniture, fixtures and equipment being herein for convenience
referred to as "Licensee/Tenant's Equipment"). Licensee/Tenant's Equipment, and
its size, design and location, shall at all times be subject to Sears approval.

PROHIBITED LIENS

     16.  Except as otherwise provided in this Agreement, Licensee/Tenant shall
not allow, suffer or permit any liens, claims or encumbrances to attach to or
against by reason of the installation of any of Licensee/Tenant's Equipment or
construction of Leasehold Improvements, Sears premises in which the Concession
is located. In the event any lien, claim or encumbrance attaches to Sears
premises, Licensee/Tenant shall immediately take all necessary action to cause
such lien, claim or encumbrance to be released and discharged, or Sears, at its
option, may take such action and charge Licensee/Tenant or withhold from sales
receipts all expenses, including attorneys fees, incurred by Sears in removing
such liens.

CUSTOMER ADJUSTMENT

     17.  (a)  All of the work and services performed by Licensee/Tenant in
connection with the Concession shall be of a high standard of professionalism,
and all of the merchandise sold in connection with such Concession shall be of
high quality. Licensee/Tenant shall at all times maintain a general policy of
satisfaction of customers and shall adjust all complaints of and controversies
with customers arising out of the operation of the Concession.

          (b)  In any case in which an adjustment is unsatisfactory to the
customer, Sears shall have the right, at Licensee/Tenant's expense, to make such
further adjustment as Sears may deem necessary under the circumstances, and any
adjustment made by Sears shall be conclusive and binding upon

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Licensee/Tenant. Sears may deduct the amounts of any such adjustments from the
sales receipts held by Sears as described in Paragraph 25. Licensee/Tenant shall
maintain files pertaining to customer complaints and their adjustment and make
such files available to Sears, at Sears request.

CONDITION OF CONCESSION AREA

     18.  Licensee/Tenant shall, at its expense, keep the space occupied by the
Concession in a thoroughly clean and neat condition and shall maintain
Licensee/Tenant's Equipment in good order and repair.

HOURS, RULES

     19.  (a)  The Concession shall be kept open for business and operated
during the business hours agreed to by Sears, Department 725 and
Licensee/Tenant.

          (b)  Licensee/Tenant shall conduct its operations in an honest,
courteous and efficient manner and abide by safety and security rules and
regulations of Sears in effect from time to time.

ACCESS TO CONCESSION AREA

     20.  Licensee/Tenant shall have access to the area occupied by the
Concession at all times that the Store is open to customers for business and at
all such other times as the Store Manager of the Store authorizes and approves.
Sears shall be furnished with keys to the Concession area and shall have access
thereto at all times.

RIGHTS RESERVED BY SEARS

     21.  Sears retains the following rights, each of which Sears may exercise
without notice to Licensee/Tenant and without liability to Licensee/Tenant for
damage or injury to property, person or business. The exercise of any such
rights shall not be deemed to constitute an eviction, constructive or partial
eviction or disturbance of Licensee/Tenant's use or possession of the Concession
and shall not give rise to any claim for set-off or abatement of the Fee or any
other claim:

          (a)  To, solely at Sears' discretion, not open the Store at any time
for purposes of taking a physical inventory. Licensee/Tenant waives any claim it
may have against Sears for

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damages resulting from such closing.

          (b)  Sears shall have the right to change the location, dimensions and
amount of area of the Concession from time to time during the Term in accordance
with Sears judgment as to what arrangements will be most satisfactory for the
general good of the Store, and this Agreement shall apply to such new space. In
the event Sears desires that the Concession's location be changed, Sears will,
at its expense, move Licensee/Tenant's Equipment to the new location and prepare
the space for occupation and use by the Concession. The new space shall be as
nearly equal to the original space as practicable. If a change in location is
requested or initiated by Licensee/Tenant, then Licensee/Tenant shall bear all
expense involved in moving Licensee/Tenant's Equipment.

          (c)  To change the Store's name or street address.

          (d)  To install, affix and maintain any and all signs on the exterior
and interior of the Store. Provided however, that when required by state law or
ethical considerations, Licensee/Tenant shall have the right to post and
maintain a sign on the Concession premises containing Licensee/Tenant's name and
identifying the Concession as Licensee/Tenant's optometric office. All such
signs shall comply with applicable rules and regulations, and shall be
acceptable to Sears.

          (e)  To decorate or to make repairs, alterations, additions, or
improvements, whether structural or otherwise, in and about the Store, or any
part thereof, and for such purposes enter the Concession and, during the
continuance of any such work, to temporarily close doors, entryways, public
space and corridors in the Store and to interrupt or temporarily suspend
services and facilities, all without affecting any of Licensee/Tenant's
obligations hereunder, so long as the Concession is reasonably accessible.

          (f)  To furnish door keys of doors in the Concession at the
commencement of the Agreement. To retain at all times, and to use in appropriate
instances, keys to all doors within and into the Concession. Licensee/Tenant
agrees to purchase only from Sears additional duplicate keys as required, not to
change any locks, and not to affix additional locks on doors without the prior
written consent of Sears. Notwithstanding the provision for Sears access to the
Concession, Licensee/Tenant relieves Sears of all responsibility arising out of
theft, robbery and pilferage. Provided however, that Licensee/Tenant

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does not relieve Sears of liability for Sears own negligence or willful
misconduct. Upon the expiration of the Term or of Licensee/Tenant's right to
possession, Licensee/Tenant shall return all keys to Sears and shall disclose to
Sears the combination of any safes, cabinets or vaults left in the Concession.

          (g)  To designate and approve, prior to installation, all types of
window shades, blinds, draperies, window ventilators and any other similar
equipment.

          (h)  To approve the weight, size and location of safes, vaults and
other heavy equipment and articles in and about the Concession, and to require
all such items and furniture and similar items to be moved into or out of the
Store and Concession only at such times and in such manner as Sears shall direct
in writing. Licensee/Tenant shall not install or operate machinery or any
mechanical devices of a nature not directly related to Licensee/Tenant's
ordinary use of the Concession without the prior written consent of Sears.
Movements of Licensee/Tenant's property into or out of the Store and within the
Store are entirely at the risk and responsibility of Licensee/Tenant and Sears
reserves the right to require permits before allowing any property to be moved
into or out of the Store.

          (i)  To establish controls for the purpose of regulating all property
and packages (both personal and otherwise) to be moved into or out of the Store
and Concession and for the purpose of regulating access to public common areas
of the Store.

          (j)  To regulate delivery and service of inventory, merchandise and
other similar items in order to insure the cleanliness and security of the
Concession, and to avoid congestion of the loading docks, receiving areas and
freight elevators.

          (k)  To show the Concession to prospective licensee/tenants at
reasonable hours during the last three (3) months of the Term of the Agreement,
and if vacated or abandoned, to show the Concession at any time and to prepare
the Concession for reoccupancy.

          (l)  To erect, use and maintain pipes, ducts, wiring, conduits and
appurtenances in and through the Concession at reasonable locations and at all
reasonable times.

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UTILITIES

     22.  (a)  Sears shall furnish, at reasonable hours and, except as otherwise
provided, without expense to Licensee/Tenant, a reasonable amount of heat, light
and electric power for the operation of the Concession, except when prevented by
strikes, accidents, breakdowns, improvements and repairs to the heating,
lighting and electric power systems or other causes beyond the control of Sears.
Sears shall not be liable for any injury or damage whatsoever which may arise by
reason of Sears failure to furnish such heat, light and electric power,
regardless of the cause of such failure, all claims for such injury or damage
are expressly waived by Licensee/Tenant.

TELEPHONE

          (b)  If requested by Licensee/Tenant, Sears will arrange for telephone
service for the Concession. Sears will pay for all local calls and
Licensee/Tenant will pay for any long-distance calls, at the rate charged by the
telephone company. All telephone numbers used in connection with the Concession
shall be separate from phone numbers used by Licensee/Tenant in its other
business operations and such numbers shall be deemed to be the property of
Sears. Upon expiration or termination of this Agreement, Licensee/Tenant shall
immediately, upon demand by Sears, cease to use such numbers and transfer such
numbers to Sears or to any party Sears designates, and Licensee/Tenant shall
immediately notify the telephone company of any such transfer.

CREDIT SALES

     23.  (a)  When permitted by state law, and with the approval of the Credit
Central designated by Sears, Licensee/Tenant may offer to sell, assign and
transfer its credit accounts to Sears, or Licensee/Tenant may make sales on such
of Sears regularly established credit plans (including the Discover Card) as may
be first approved by such Credit Central. The approval of such Credit Central is
required for each individual credit sale, and approval shall be granted in the
sole discretion of the Credit Central. No part of the finance charge which may
be made by Sears in connection with any credit sale shall be payable to or
credited in any way to Licensee/Tenant. All losses sustained by Sears as a
result of non-payment of a Sears credit account shall be borne by Sears,
provided that Licensee/Tenant has complied with Sears credit policies and
procedures.

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CREDIT SALES

          (b)  Licensee/Tenant will comply with all provisions of Federal and
state laws governing credit sales, and their solicitation, including but not
limited to provisions dealing with disclosures to customers and finance charges.

NON-PAYMENT OF CHECKS

          (c)  Any and all losses which may be sustained by reason of
non-payment of any and all check(s) upon presentment shall be borne by and
charged to Licensee/Tenant, and Sears shall have no liability for such checks.

CASH REGISTER

     24.  At its expense, Sears shall furnish a cash register for use in
connection with the Concession. Such cash register shall be of a size and design
satisfactory to Sears, and shall at all times be and remain the property of
Sears. Licensee/Tenant shall immediately return such cash register to Sears upon
demand. Sears shall have the right to take possession of the cash register at
any time without giving prior notice to Licensee/Tenant.

SALES RECEIPTS

     25.  (a)  At the close of each business day, Licensee/Tenant shall submit
an accounting of the gross sales of Licensee/Tenant and where appropriate, the
returns, allowances and customer adjustments made during such day by
Licensee/Tenant to the head cashier of the Sears unit which Sears shall
designate. When making such reports, Licensee/Tenant shall deliver, in cash, the
gross amount of all cash sales, and all credit sales documents for transactions
completed that day to such cashier. An account of Licensee/Tenant's receipts
shall be kept by both Licensee/Tenant and Sears. Sears shall have the right to
retain out of such receipts the proper amount of the Fee payable under this
Agreement together with any other sums due Sears from Licensee/Tenant. The
remaining balance shall be payable to Licensee/Tenant at the regular settlement.

          (b)  Licensee/Tenant shall reimburse Sears at each settlement for all
invoiced expenses, including any advertising expense, incurred by Sears on
behalf of Licensee/Tenant and requested by Licensee/Tenant, outstanding at the
time of such

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settlement. If Sears is not reimbursed at such settlement, then Sears shall have
the right, but not the obligation, to retain out of Licensee/Tenant's sales
receipts the amount of such expense(s) with interest, if any, due Sears.

SETTLEMENT

     26.  A settlement between the parties shall be made promptly each month for
all Commissions and any and all other sums due and owing between the parties for
such month. Sears will advance to Licensee/Tenant at the end of each week a sum
equal to:

made by Licensee/Tenant in the Concession during such week. Such weekly advances
shall be advances to the monthly settlement.

AUDIT

     27.  Licensee/Tenant shall keep and maintain books and records which
accurately reflect the sales made by Licensee/Tenant under this Agreement and
the expenses which Licensee/Tenant incurs in performing under this Agreement.
Sears shall have the right at any reasonable time to review and audit the books
and records of Licensee/Tenant regarding this Agreement. Such books and records
shall be kept and maintained according to generally accepted accounting
principles.

PERIODIC REPORTS

     28.  Licensee/Tenant shall provide to Sears a monthly report of sales and
income in the manner and form prescribed by Sears, together with any other
information Sears may require for its records or auditing purposes.

WAIVER

     29.  Licensee/Tenant waives any and all claims it may have against Sears
for damage to Licensee/Tenant, for the safekeeping or safe delivery or damage to
any property whatsoever of Licensee/Tenant or of any customer of Licensee/Tenant
at the location of the Concession, because of the alleged negligence, act or
omission of Sears or of any tenant, licensee, or occupant of the premises at
which the Concession may be located, or because of any damage caused by any
casualty, including but not limited to, fire, water, snow, steam, gas or odors
in or from

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the Store or Store premises, or because of the leaking of any plumbing, or
because of any accident or event which may occur in the Store or upon Store
premises, or because of the alleged acts or omissions of any janitors or other
persons in or about the Store or Store premises or from any cause whatsoever.

INDEMNITY BY LICENSEE/TENANT

     30.  Licensee/Tenant covenants that it will protect, defend, hold harmless
and indemnify Sears, its directors, officers and employes, from and against any
and all expenses, claims, actions, liabilities, penalties, attorneys' fees,
damages and losses of any kind whatsoever (including, without limitation of the
foregoing, death of or injury to persons and damage to property), actually or
allegedly resulting from or connected with the operation of the Concession
(including, without limitation of the foregoing, goods sold, work done, services
rendered, or products utilized therein, lack of repair in or about the area
occupied by the Concession, operation of or defects in any machinery, motor
vehicles, or equipment used in connection with Licensee/Tenant's business
hereunder, or located within the area occupied by the Concession; or arising out
of any actual or alleged infringement of any patent or claim of patent,
copyright or non-Sears trademark, service mark, or trade name); or from the
omission or commission of any act, lawful or unlawful by Licensee/Tenant or its
agents or employes, whether or not such act is within the scope of the
employment of such agents or employes. This indemnity shall not apply to any
injury or damage which is caused solely by Sears' negligence. Licensee/Tenant's
indemnity shall survive the termination of this Agreement.

INSURANCE

     31.  (a)  Licensee/Tenant hereby covenants that it shall, at its sole
expense, obtain and maintain during the Term the following policies of insurance
from companies satisfactory to Sears and containing provisions satisfactory to
Sears and adequate to fully protect Sears as well as Licensee/Tenant from and
against all expenses, claims, actions, liabilities and losses related to the
subjects covered by the policies of insurance below:

               (1)  Worker's Compensation Insurance containing a waiver of
subrogation in favor of Sears executed by the insurance company (when permitted
by state law) and covering all costs, benefits and liability under state
worker's compensation

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and similar laws which may accrue in favor of any person employed by
Licensee/Tenant; and Employer's Liability Insurance with limits of not less than
$l00,000.

               (2)  Comprehensive General Liability Insurance, including, but
not limited to, coverage for product liability and completed operations
insurance, and containing a Contractual Liability Endorsement specifically
covering the indemnity provisions in this Agreement, with limits of not less
than $500,000 for bodily injury per occurrence and $l00,000 for property damage
per occurrence.

               (3)  Motor Vehicle Liability insurance with an Employer's
Non-Ownership Liability Endorsement in Licensee/Tenant's name covering all
vehicles used by Licensee/Tenant in connection with Licensee/Tenant's business
hereunder, with limits of not less than $500,000 combined single limit for
bodily injury and property damage per occurrence.

               (4)  Fire and Extended Coverage Insurance upon Licensee/Tenant's
property, equipment and merchandise utilized in the Concession for the full
insurable value thereof and containing a waiver of subrogation in favor of Sears
executed by the insurance company. Licensee/Tenant shall pay only the first
$250,000 for damages to Sears property caused by Licensee/Tenant, and Sears
shall provide Licensee/Tenant with a waiver of subrogation for all losses
covered by Sears fire and extended coverage insurance.

               (5)  Bailee's Insurance with limits covering the value of any and
all customers' goods in Licensee/Tenant's possession.

               (6)  Malpractice or Professional Liability Insurance covering all
professional activities conducted by Licensee/Tenant, or its agents, employees
or sub-licensees, with limits of not less than $1,000,000 for bodily injury per
occurrence.

          (b)  Each policy shall name Sears as an additional insured and shall
contain a severability of interest/cross liability endorsement and a waiver of
subrogation in Sears favor executed by the insurance company. Licensee/Tenant
may self-insure the coverage described in 31(a), (1), (4) and (5) above, with
Sears consent.

          (c)  Licensee/Tenant's policies of insurance shall

<PAGE>

expressly provide that they shall not be subject to material change or
cancellation without at least thirty (30) days' prior notice to Sears.

          (d)  Licensee/Tenant shall furnish Sears with certificates of
insurance or, at Sears request, copies of policies, prior to execution of this
Agreement. If, in Sears opinion, such policies do not afford adequate protection
for Sears, Sears will so advise Licensee/Tenant, and if Licensee/Tenant does not
furnish evidence of acceptable coverage within fifteen (l5) days, Sears shall
have the right, at its option, to obtain additional insurance at the expense of
Licensee/Tenant and deduct the cost of such insurance from the sales receipts
held by Sears as described in Paragraph 25 of this Agreement.

          (e)  Any approval by Sears of any of Licensee/Tenant's insurance
policies or additional insurance obtained by Sears shall not relieve
Licensee/Tenant of any responsibility under this Agreement, including liability
for claims in excess of described limits.

MUTUAL RIGHT OF TERMINATION

     32.  Either party may terminate this Agreement without cause, without
penalty, and without liability for any damages as a result of such termination,
at any time hereafter by giving the other party at least ninety (90) days' prior
notice. The notice shall specify the termination date.

ASSIGNMENT BY LICENSEE/TENANT

     33.  Licensee/Tenant may sublet all or a portion of the Concession area to
a licensed optometrist or ophthalmologist for use as an examining room. Any such
sub-lease shall be subject to all the terms and conditions of this Agreement,
and Licensee/Tenant shall remain fully liable to Sears for the performance by
such sub-leased tenant of all the obligations contained in this Agreement.
Licensee/Tenant shall not otherwise sublet, assign or transfer all or any part
of the Concession area without prior written consent of Sears. Any such transfer
or attempt to transfer by Licensee/Tenant, whether expressly or by operation of
law, and without Sears prior written consent, shall, at the option of Sears,
without notice, immediately terminate this Agreement. The sale of
Licensee/Tenant's business or any other transaction which shifts the rights or
liabilities of Licensee/Tenant to another

<PAGE>

controlling interest, shall be such a transfer.

RIGHT TO TERMINATE ON DEFAULT OR INSOLVENCY BY LICENSEE/TENANT

     34.  In the event any bankruptcy or insolvency proceedings are commenced by
or against Licensee/Tenant, or if any property of Licensee/Tenant passes into
the hands of any receiver, assignee, officer of the law or creditor, or if
Licensee/Tenant vacates, abandons, or ceases to operate under this Agreement, or
if Licensee/Tenant fails to comply with any material provision or condition of
this Agreement, then, Sears may terminate this Agreement immediately unless
prohibited by law.

RIGHT TO TERMINATION ON CLOSING OF STORE

     35.  Sears may, solely at Sears discretion, terminate this Agreement
without notice, due to the closing of the Store. Licensee/Tenant shall not be
entitled to any notice of the Store closing prior to a public announcement of
such closing. Licensee/Tenant waives any claim it may have against Sears for
damages, if any, incurred as a result of such closing.

RIGHT OF TERMINATION AFTER FIRE

     36.  In the event the Store is damaged by fire or any other casualty in
such a manner that the space occupied by the Concession becomes untenantable,
this Agreement may be terminated effective as of the date of such casualty, by
either party giving the other party written notice of such termination within
twenty (20) days after the occurrence of such casualty. If such notice is not
given, then this Agreement shall not terminate, but shall remain in full force
and effect and the parties shall cooperate with each other so that
Licensee/Tenant may resume the conduct of business as soon as possible.

SUBJECT TO STORE LEASES

     37.  If the Store is leased to Sears, this Agreement shall be subject to
all of the terms, leases and conditions contained in such lease. In the event of
the termination of any such lease by expiration of time or otherwise, this
Agreement shall immediately terminate.

FUTURE OBLIGATIONS

     38.  After the termination of this Agreement by expiration of time or
otherwise, Licensee/Tenant shall have no right or

<PAGE>

interest in future contracts with Sears relating to any operation similar to
that under this Agreement, and Sears may, without incurring any liability to
Licensee/Tenant:

               (l)  enter into an Agreement for the operation of a similar
business with any person or organization Sears chooses, including, but not
limited to, Licensee/Tenant or any of Licensee/Tenant's counterparts,

               (2)  directly operate a similar business itself, or

               (3)  terminate the operation of the business.

REMOVAL OF LICENSEE/TENANT'S EQUIPMENT

     39.  Upon the termination of this Agreement by expiration of time or
otherwise, Licensee/Tenant shall, at its expense, immediately remove all of
Licensee/Tenant's Equipment from Sears' premises and shall, without delay and at
Licensee/Tenant's expense, repair any damage to Sears' premises caused by such
removal.

QUIET ENJOYMENT

     40.  Sears covenants that, subject to the provisions of this Agreement and
upon Licensee/Tenant (i) paying the Fee and other payments due to Sears under
this Agreement, and (ii) observing and keeping all the covenants, terms and
conditions of this Agreement, Licensee/Tenant will lawfully and quietly hold,
occupy and enjoy the concession area during the Term without interference from
Sears or any person claiming through Sears.

SURVIVAL OF OBLIGATIONS

     41.  No termination of this Agreement, by expiration of time or otherwise,
shall relieve the parties of liability for obligations arising out of the
operation of the Concession before termination.

LICENSES, LAWS, ORDINANCES

     42.  Licensee/Tenant shall, at its expense, obtain all permits and licenses
which may be required under any applicable Federal, state, or local law,
ordinance, rule or regulation by virtue of any act performed within the scope of
this Agreement. Licensee/Tenant shall comply fully with all applicable Federal,
state and local laws, ordinances, rules and regulations,

<PAGE>

including all rules and regulations of the Federal Trade Commission, all
applicable rules and regulations governing the practice of optometry or
opthalmology, and all ethical rules of Licensee/Tenant's profession.

FEES, TAXES

     43.  Licensee/Tenant shall, at its expense, pay and discharge all license
commissions, business, use, sales, gross receipts, income, property or other
applicable taxes or assessments which may be charged or levied by reason of any
act performed as a result of this Agreement, excluding, however, all taxes and
assessments applicable to Sears income from the Fee or applicable to Sears
property.

REMEDIES CUMULATIVE

     44.  The remedies provided in this Agreement are cumulative, and shall not
affect in any manner any other remedies that either party may have for any
default or breach by the other party. The exercise of any right or remedy shall
not constitute a waiver of any other right or remedy under this Agreement or
provided by law or equity. No waiver of any such right or remedy shall be
implied from failure to enforce any such right or remedy other than that to
which the waiver is applicable, and only for that occurrence.

ASSIGNS

     45.  The provisions of this Agreement shall be binding upon Licensee/Tenant
and upon Licensee/Tenant's successors and assigns and shall be binding upon and
inure to the benefit of Sears, its successors and assigns.

NOTICES

     46.  All notices herein provided for or which may be given in connection
with this Agreement shall be in writing and given by personal delivery or
certified or registered mail with postage prepaid and return receipt requested
or its equivalent such as private express courier.

Notices given by Licensee/Tenant to Sears shall be addressed to:

          SEARS, ROEBUCK AND CO.
          Attention: Vice President & General Manager,

<PAGE>

                     Licensed Businesses,
                     Department 725 E3-359B
          3333 Beverly Road
          Hoffman Estates, Illinois 60179

Notices given by Sears to Licensee/Tenant shall be addressed to:

          COLE VISION CORPORATION
          Attention: President
          1925 Enterprise Parkway
          Twinsburg, OH 44087-8059

Notices if so sent shall be deemed to have been given when sent.

ILLEGAL PROVISION

     47.  If any provision in this Agreement is held to be invalid, illegal or
unenforceable in any respect, such invalidity, illegality or unenforceability
shall not affect any other provision hereof, and this Agreement shall be
construed as if such invalid, illegal or unenforceable provision had never been
included.

GOVERNING LAW

     48.  This Agreement shall be interpreted and governed by the laws of the
State of Illinois.

ENTIRE AGREEMENT

     49.  This Agreement sets forth the entire agreement and understanding
between the parties with respect to the subject matter hereof. This Agreement
shall not be supplemented, modified or amended except by a written instrument
signed by a duly authorized officer or agent of both parties and no person has
or shall have the authority to supplement, modify or amend this Agreement in any
other manner.

PARAGRAPH TITLES

     50.  The paragraph titles in this Agreement are for the mere convenience of
the parties, and shall not be considered in any construction or interpretation
of this Agreement.

     IN WITNESS WHEREOF, the parties hereto have this day set their hands by
their proper officers or agents duly authorized thereunto.

<PAGE>

                                        SEARS, ROEBUCK AND CO.

                                        By:
                                            ------------------------------------
                                            Vice President & General Manager
                                            Licensed Businesses

                                        COLE VISION CORPORATION

                                        By:
                                            ------------------------------------
                                            President<PAGE>
                                                                   Exhibit 10.69
                                                                   -------------

                      COLE NATIONAL CORPORATION 401(K) PLAN

                            MARCH 1, 2002 RESTATEMENT

<PAGE>

                                TABLE OF CONTENTS

                                    PREAMBLE

<TABLE>
<CAPTION>
                                    ARTICLE I
                                   DEFINITIONS

<S>        <C>                                                                                                   <C>
1.1        PLAN DEFINITIONS ......................................................................................2
1.2        INTERPRETATION ........................................................................................9

                                   ARTICLE II
                                     SERVICE

2.1        SPECIAL DEFINITIONS ..................................................................................10
2.2        CREDITING OF HOURS OF SERVICE ........................................................................11
2.3        HOURS OF SERVICE EQUIVALENCIES .......................................................................12
2.4        LIMITATIONS ON CREDITING OF HOURS OF SERVICE .........................................................12
2.5        DEPARTMENT OF LABOR RULES ............................................................................13
2.6        CREDITING OF CONTINUOUS SERVICE ......................................................................13
2.7        ELIGIBILITY SERVICE ..................................................................................13
2.8        YEARS OF VESTING SERVICE .............................................................................13
2.9        CREDITING OF HOURS OF SERVICE WITH RESPECT TO SHORT COMPUTATION PERIODS ..............................14
2.10       CREDITING OF SERVICE ON TRANSFER OR AMENDMENT ........................................................14

                                   ARTICLE III
                                   ELIGIBILITY

3.1        ELIGIBILITY ..........................................................................................16
3.2        TRANSFERS OF EMPLOYMENT ..............................................................................16
3.3        REEMPLOYMENT .........................................................................................16
3.4        NOTIFICATION CONCERNING NEW ELIGIBLE EMPLOYEES .......................................................16
3.5        EFFECT AND DURATION ..................................................................................17

                                   ARTICLE IV
                           TAX-DEFERRED CONTRIBUTIONS

4.1        TAX-DEFERRED CONTRIBUTIONS ...........................................................................18
4.2        AMOUNT OF TAX-DEFERRED CONTRIBUTIONS .................................................................18
4.3        AMENDMENTS TO REDUCTION AUTHORIZATION ................................................................18
4.4        SUSPENSION OF TAX-DEFERRED CONTRIBUTIONS .............................................................19
4.5        RESUMPTION OF TAX-DEFERRED CONTRIBUTIONS .............................................................19
4.6        DELIVERY OF TAX-DEFERRED CONTRIBUTIONS ...............................................................19
4.7        VESTING OF TAX-DEFERRED CONTRIBUTIONS ................................................................19
</TABLE>

                                        i

<PAGE>

<TABLE>
<CAPTION>
                                    ARTICLE V
                      AFTER-TAX AND ROLLOVER CONTRIBUTIONS

<S>        <C>                                                                                                   <C>
5.1        NO AFTER-TAX CONTRIBUTIONS ...........................................................................20
5.2        ROLLOVER CONTRIBUTIONS ...............................................................................20
5.3        VESTING OF ROLLOVER CONTRIBUTIONS ....................................................................20

                                   ARTICLE VI
                             EMPLOYER CONTRIBUTIONS

6.1        CONTRIBUTION PERIOD ..................................................................................21
6.2        QUALIFIED NONELECTIVE CONTRIBUTIONS ..................................................................21
6.3        ALLOCATION OF QUALIFIED NONELECTIVE CONTRIBUTIONS ....................................................21
6.4        AMOUNT AND ALLOCATION OF REGULAR MATCHING CONTRIBUTIONS ..............................................21
6.5        ADDITIONAL DISCRETIONARY MATCHING CONTRIBUTIONS ......................................................22
6.6        LIMIT ON TAX-DEFERRED CONTRIBUTIONS MATCHED ..........................................................22
6.7        QUALIFIED MATCHING CONTRIBUTIONS .....................................................................22
6.8        VERIFICATION OF AMOUNT OF EMPLOYER CONTRIBUTIONS BY THE SPONSOR ......................................22
6.9        PAYMENT OF EMPLOYER CONTRIBUTIONS ....................................................................22
6.10       ALLOCATION REQUIREMENTS FOR EMPLOYER CONTRIBUTIONS ...................................................23
6.11       EXCEPTIONS TO ALLOCATION REQUIREMENTS FOR EMPLOYER CONTRIBUTIONS .....................................23
6.12       VESTING OF EMPLOYER CONTRIBUTIONS ....................................................................23
6.13       ELECTION OF FORMER VESTING SCHEDULE ..................................................................24
6.14       FORFEITURES TO REDUCE EMPLOYER CONTRIBUTIONS .........................................................24

                                   ARTICLE VII
                          LIMITATIONS ON CONTRIBUTIONS

7.1        DEFINITIONS ..........................................................................................25
7.2        CODE SECTION 402(g) LIMIT ............................................................................29
7.3        DISTRIBUTION OF EXCESS DEFERRALS .....................................................................30
7.4        LIMITATION ON TAX-DEFERRED CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES .............................30
7.5        DETERMINATION AND ALLOCATION OF EXCESS TAX-DEFERRED CONTRIBUTIONS AMONG HIGHLY COMPENSATED EMPLOYEES .31
7.6        DISTRIBUTION OF EXCESS TAX-DEFERRED CONTRIBUTIONS ....................................................32
7.7        LIMITATION ON MATCHING CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES .................................33
7.8        DETERMINATION AND ALLOCATION OF EXCESS MATCHING CONTRIBUTIONS AMONG HIGHLY COMPENSATED EMPLOYEES .....34
7.9        FORFEITURE OR DISTRIBUTION OF EXCESS CONTRIBUTIONS ...................................................35
7.10       MULTIPLE USE LIMITATION ..............................................................................35
7.11       TREATMENT OF FORFEITED MATCHING CONTRIBUTIONS ........................................................36
7.12       DETERMINATION OF INCOME OR LOSS ......................................................................36
</TABLE>

                                       ii

<PAGE>

<TABLE>
<S>        <C>                                                                                                   <C>
7.13       CODE SECTION 415 LIMITATIONS ON CREDITING OF CONTRIBUTIONS AND FORFEITURES ...........................36
7.14       APPLICATION OF CODE SECTION 415 LIMITATIONS WHERE PARTICIPANT IS COVERED UNDER OTHER QUALIFIED DEFINED
           CONTRIBUTION PLAN ....................................................................................37
7.15       SCOPE OF LIMITATIONS .................................................................................37

                                  ARTICLE VIII
                            TRUST FUNDS AND ACCOUNTS

8.1        GENERAL FUND .........................................................................................39
8.2        INVESTMENT FUNDS .....................................................................................39
8.3        LOAN INVESTMENT FUND .................................................................................39
8.4        INCOME ON TRUST ......................................................................................39
8.5        ACCOUNTS .............................................................................................40
8.6        SUB-ACCOUNTS .........................................................................................40

                                   ARTICLE IX
                            LIFE INSURANCE CONTRACTS

9.1        NO LIFE INSURANCE CONTRACTS ..........................................................................41

                                    ARTICLE X
                     DEPOSIT AND INVESTMENT OF CONTRIBUTIONS

10.1       FUTURE CONTRIBUTION INVESTMENT ELECTIONS .............................................................42
10.2       DEPOSIT OF CONTRIBUTIONS .............................................................................42
10.3       ELECTION TO TRANSFER BETWEEN FUNDS ...................................................................42
10.4       404(c) PROTECTION ....................................................................................42
10.5       SPECIAL RULES FOR INSIDER-PARTICIPANTS ...............................................................43

                                   ARTICLE XI
                         CREDITING AND VALUING ACCOUNTS

11.1       CREDITING ACCOUNTS ...................................................................................44
11.2       VALUING ACCOUNTS .....................................................................................44
11.3       PLAN VALUATION PROCEDURES ............................................................................44
11.4       FINALITY OF DETERMINATIONS ...........................................................................45
11.5       NOTIFICATION .........................................................................................45

                                   ARTICLE XII
                                      LOANS

12.1       APPLICATION FOR LOAN .................................................................................46
12.2       REDUCTION OF ACCOUNT UPON DISTRIBUTION ...............................................................46
</TABLE>

                                      iii

<PAGE>

<TABLE>
<S>        <C>                                                                                                   <C>
12.3       REQUIREMENTS TO PREVENT A TAXABLE DISTRIBUTION .......................................................47
12.4       ADMINISTRATION OF LOAN INVESTMENT FUND ...............................................................48
12.5       DEFAULT ..............................................................................................49
12.6       DEEMED DISTRIBUTION UNDER CODE SECTION 72(P) .........................................................49
12.7       TREATMENT OF OUTSTANDING BALANCE OF LOAN DEEMED DISTRIBUTED UNDER CODE SECTION 72(P) .................49
12.8       SPECIAL RULES APPLICABLE TO LOANS ....................................................................50
12.9       LOANS GRANTED PRIOR TO AMENDMENT .....................................................................51

                                  ARTICLE XIII
                           WITHDRAWALS WHILE EMPLOYED

13.1       AGE 59 1/2 WITHDRAWALS ...............................................................................52
13.2       OVERALL LIMITATIONS ON NON-HARDSHIP WITHDRAWALS ......................................................52
13.3       HARDSHIP WITHDRAWALS .................................................................................53
13.4       HARDSHIP DETERMINATION ...............................................................................53
13.5       SATISFACTION OF NECESSITY REQUIREMENT FOR HARDSHIP WITHDRAWALS .......................................53
13.6       CONDITIONS AND LIMITATIONS ON HARDSHIP WITHDRAWALS ...................................................54
13.7       ORDER OF WITHDRAWAL FROM A PARTICIPANT'S SUB-ACCOUNTS ................................................54

                                   ARTICLE XIV
                  TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE

14.1       TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE ........................................................56
14.2       SEPARATE ACCOUNTING FOR NON-VESTED AMOUNTS ...........................................................56
14.3       DISPOSITION OF NON-VESTED AMOUNTS ....................................................................56
14.4       TREATMENT OF FORFEITED AMOUNTS .......................................................................57
14.5       RECREDITING OF FORFEITED AMOUNTS .....................................................................57

                                   ARTICLE XV
                                  DISTRIBUTIONS

15.1       DISTRIBUTIONS TO PARTICIPANTS ........................................................................59
15.2       PARTIAL DISTRIBUTIONS TO RETIRED OR TERMINATED PARTICIPANTS ..........................................59
15.3       DISTRIBUTIONS TO BENEFICIARIES .......................................................................59
15.4       CASH OUTS AND PARTICIPANT CONSENT ....................................................................60
15.5       REQUIRED COMMENCEMENT OF DISTRIBUTION ................................................................60
15.6       TRANSITION RULES FOR REQUIRED COMMENCEMENT OF DISTRIBUTION ...........................................61
15.7       REEMPLOYMENT OF A PARTICIPANT ........................................................................61
15.8       RESTRICTIONS ON ALIENATION ...........................................................................61
15.9       FACILITY OF PAYMENT ..................................................................................62
15.10      INABILITY TO LOCATE PAYEE ............................................................................62
15.11      DISTRIBUTION PURSUANT TO QUALIFIED DOMESTIC RELATIONS ORDERS .........................................62
</TABLE>

                                       iv

<PAGE>

<TABLE>
<CAPTION>
                                   ARTICLE XVI
                                 FORM OF PAYMENT

<S>        <C>                                                                                                   <C>
16.1       DEFINITIONS ..........................................................................................63
16.2       NORMAL FORM OF PAYMENT ...............................................................................64
16.3       OPTIONAL FORMS OF PAYMENT ............................................................................64
16.4       CHANGE OF ELECTION ...................................................................................64
16.5       AUTOMATIC ANNUITY REQUIREMENTS .......................................................................65
16.6       QUALIFIED PRERETIREMENT SURVIVOR ANNUITY REQUIREMENTS ................................................65
16.7       DIRECT ROLLOVER ......................................................................................65
16.8       NOTICE REGARDING FORMS OF PAYMENT ....................................................................66
16.9       REEMPLOYMENT .........................................................................................68
16.10      DISTRIBUTION IN THE FORM OF EMPLOYER STOCK ...........................................................68

                                  ARTICLE XVII
                                  BENEFICIARIES

17.1       DESIGNATION OF BENEFICIARY ...........................................................................69
17.2       SPOUSAL CONSENT REQUIREMENTS .........................................................................69

                                  ARTICLE XVIII
                                 ADMINISTRATION

18.1       AUTHORITY OF THE SPONSOR .............................................................................70
18.2       DISCRETIONARY AUTHORITY ..............................................................................70
18.3       ACTION OF THE SPONSOR ................................................................................70
18.4       CLAIMS REVIEW PROCEDURE ..............................................................................71
18.5       QUALIFIED DOMESTIC RELATIONS ORDERS ..................................................................72
18.6       INDEMNIFICATION ......................................................................................72
18.7       ACTIONS BINDING ......................................................................................72

                                   ARTICLE XIX
                            AMENDMENT AND TERMINATION

19.1       AMENDMENT ............................................................................................74
19.2       LIMITATION ON AMENDMENT ..............................................................................74
19.3       TERMINATION ..........................................................................................74
19.4       REORGANIZATION .......................................................................................75
19.5       WITHDRAWAL OF AN EMPLOYER ............................................................................76
</TABLE>

                                       v

<PAGE>

<TABLE>
<CAPTION>
                                   ARTICLE XX
                           ADOPTION BY OTHER ENTITIES

<S>        <C>                                                                                                   <C>
20.1       ADOPTION BY RELATED COMPANIES ........................................................................77
20.2       EFFECTIVE PLAN PROVISIONS ............................................................................77

                                   ARTICLE XXI
                            MISCELLANEOUS PROVISIONS

21.1       NO COMMITMENT AS TO EMPLOYMENT .......................................................................78
21.2       BENEFITS .............................................................................................78
21.3       NO GUARANTEES ........................................................................................78
21.4       EXPENSES .............................................................................................78
21.5       PRECEDENT ............................................................................................78
21.6       DUTY TO FURNISH INFORMATION ..........................................................................78
21.7       MERGER, CONSOLIDATION, OR TRANSFER OF PLAN ASSETS ....................................................79
21.8       BACK PAY AWARDS ......................................................................................79
21.9       CONDITION ON EMPLOYER CONTRIBUTIONS ..................................................................79
21.10      RETURN OF CONTRIBUTIONS TO AN EMPLOYER ...............................................................80
21.11      VALIDITY OF PLAN .....................................................................................80
21.12      TRUST AGREEMENT ......................................................................................80
21.13      PARTIES BOUND ........................................................................................80
21.14      APPLICATION OF CERTAIN PLAN PROVISIONS ...............................................................80
21.15      MERGED PLANS .........................................................................................81
21.16      TRANSFERRED FUNDS ....................................................................................81
21.17      VETERANS REEMPLOYMENT RIGHTS .........................................................................81
21.18      DELIVERY OF CASH AMOUNTS .............................................................................81
21.19      WRITTEN COMMUNICATIONS ...............................................................................81

                                  ARTICLE XXII
                              TOP-HEAVY PROVISIONS

22.1       DEFINITIONS ..........................................................................................83
22.2       APPLICABILITY ........................................................................................85
22.3       MINIMUM EMPLOYER CONTRIBUTION ........................................................................85
22.4       ACCELERATED VESTING ..................................................................................86

                                  ARTICLE XXIII
                                 EFFECTIVE DATE

23.1       GUST EFFECTIVE DATES .................................................................................87
</TABLE>

                                       vi

<PAGE>

                                    PREAMBLE

The Cole National Corporation 401(k) Plan, originally effective as of October 1,
1993, is hereby amended and restated in its entirety. Except as otherwise
specifically provided in Article XXIII, this amendment and restatement shall be
effective as of March 1, 2002. The Plan, as amended and restated hereby, is
intended to qualify as a profit-sharing plan under Code Section 401(a), and
includes a cash or deferred arrangement that is intended to qualify under Code
Section 401(k). The Plan is maintained for the exclusive benefit of eligible
employees and their beneficiaries.

Notwithstanding any other provision of the Plan to the contrary, a Participant's
vested interest in his Account under the Plan on and after the effective date of
this amendment and restatement shall be not less than his vested interest in his
account on the day immediately preceding the effective date. Any provision of
the Plan that restricted or limited withdrawals, loans, or other distributions,
or otherwise required separate accounting with respect to any portion of a
Participant's Account immediately prior to the later of the effective date of
this amendment and restatement or the date this amendment and restatement is
adopted and the elimination of which would adversely affect the qualification of
the Plan under Code Section 401(a) shall continue in effect with respect to such
portion of the Participant's Account as if fully set forth in this amendment and
restatement.

Any sample amendment adopted by the Sponsor prior to this amendment and
restatement for purposes of complying with EGTRRA shall continue in effect after
this amendment and restatement.

                                       1
<PAGE>

                                    ARTICLE I
                                   DEFINITIONS

1.1      PLAN DEFINITIONS

As used herein, the following words and phrases have the meanings hereinafter
set forth, unless a different meaning is plainly required by the context:

An "ACCOUNT" means the account maintained by the Trustee in the name of a
Participant that reflects his interest in the Trust and any Sub-Accounts
maintained thereunder, as provided in Article VIII.

An "ADDITIONAL DISCRETIONARY MATCHING CONTRIBUTION" means any Matching
Contribution made to the Plan at an Employer's discretion in addition to the
Employer's Regular Matching Contribution as provided in Article VI, other than
any such contribution characterized by the Employer as a Qualified Matching
Contribution.

The "ADMINISTRATOR" means the Sponsor unless the Sponsor designates another
person or persons to act as such.

An "AFTER-TAX CONTRIBUTION" means any after-tax employee contribution made by a
Participant to the Plan as may be permitted under Article V or as may have been
permitted under the terms of the Plan prior to this amendment and restatement or
any after-tax employee contribution made by a Participant to another plan that
is transferred directly to the Plan.

The "BENEFICIARY" of a Participant means the person or persons entitled under
the provisions of the Plan to receive distribution hereunder in the event the
Participant dies before receiving distribution of his entire interest under the
Plan.

A Participant's "BENEFIT PAYMENT DATE" means (i) if payment is made through the
purchase of an annuity, the first day of the first period for which the annuity
is payable or (ii) if payment is made in any other form, the first day on which
all events have occurred which entitle the Participant to receive payment of his
benefit.

A "BREAK IN SERVICE" means any "computation period" (as defined in Section 2.1
for purposes of determining years of Vesting Service) during which a person
completes fewer than 501 Hours of Service except that no person shall incur a
Break in Service solely by reason of temporary absence from work not exceeding
12 months resulting from illness, layoff, or other cause if authorized in
advance by an Employer or a Related Company pursuant to its uniform leave
policy, if his employment shall not otherwise be terminated during the period of
such absence.

                                       2
<PAGE>

The "CODE" means the Internal Revenue Code of 1986, as amended from time to
time. Reference to a Code section includes such section and any comparable
section or sections of any future legislation that amends, supplements, or
supersedes such section.

The "COMPENSATION" of a Participant for any period means his wages, salaries,
fees for professional service, and all other amounts received for personal
services actually rendered in the course of employment with an Employer paid to
him for such period for services as an Employee, but excluding (i) contributions
made by the Participant's Employer to a plan of deferred compensation to the
extent that, before application of the limitations of Code Section 415 to such
plan, the contributions are not includible in the gross income of the
Participant for the taxable year in which contributed, (ii) contributions made
by the Employer to a simplified employee pension described in Code Section
408(k), (iii) any distributions from a plan of deferred compensation (except
amounts received pursuant to an unfunded non-qualified plan in the year such
amounts are includible in the gross income of the Participant), (iv) amounts
received from the exercise of a non-qualified stock option or when restricted
stock held by the Participant becomes freely transferable or is no longer
subject to substantial risk of forfeiture, (v) amounts received from the sale,
exchange or other disposition of stock acquired under a qualified or incentive
stock option, (vi) any other amounts which receive special tax benefits, such as
premiums for group term life insurance (but only to the extent that the premiums
are not includible in the gross income of the Participant), and (vii)
contributions made by the Employer (whether or not pursuant to a salary
reduction agreement) towards the purchase of an annuity described in Code
Section 403(b) (whether or not the amounts are excludable from the gross income
of the Participant).

Notwithstanding the foregoing, Compensation shall not include imputed life
insurance income, moving costs, company car, and educational assistance
benefits.

Notwithstanding the foregoing, Compensation includes any amount that would have
been included in the foregoing description, but for the Participant's election
to defer payment of such amount under Code Section 125, 402(e)(3), 402(h)(1)(B),
403(b), or 457(b) and certain contributions described in Code Section 414(h)(2)
that are picked up by the employing unit and treated as employer contributions.
Effective for Plan Years beginning on and after January 1, 2001, Compensation
shall also include any amount that is not included in the Participant's taxable
gross income pursuant to Code Section 132(f).

In no event, however, shall the Compensation of a Participant taken into account
under the Plan for any Plan Year exceed $150,000 (subject to adjustment annually
as provided in Code Sections 401(a)(17)(B) and 415(d); provided, however, that
the dollar increase in effect on January 1 of any calendar year, if any, is
effective for Plan Years beginning in such calendar year). If the Compensation
of a Participant is determined over a period of time that contains fewer than 12
calendar months, then the annual compensation limitation described above shall
be adjusted with respect to that Participant by multiplying the annual
compensation limitation in effect for the Plan Year by a fraction the numerator
of which is the number of full months in the period and the

                                       3
<PAGE>

denominator of which is 12; provided, however, that no proration is required for
a Participant who is covered under the Plan for less than one full Plan Year if
the formula for allocations is based on Compensation for a period of at least 12
months.

A "CONTRIBUTION PERIOD" means the period specified in Article VI for which
Employer Contributions shall be made.

"DISABLED" means a Participant can no longer continue in the service of his
employer because of a mental or physical condition that is likely to result in
death or is expected to continue for a period of at least six months. A
Participant shall be considered Disabled only if the Administrator determines he
is Disabled based on a written certificate of a physician acceptable to it.

An "ELIGIBLE EMPLOYEE" means any Employee who has met the eligibility
requirements of Article III to participate in the Plan.

The "ELIGIBILITY SERVICE" of an employee means the period or periods of service
credited to him under the provisions of Article II for purposes of determining
his eligibility to participate in the Plan as may be required under Article III.

An "EMPLOYEE" means a full or part-time regular associate who is scheduled to
work 18 or more hours per week. "Leased employees" (other than "excludable
leased employees") who meet the foregoing requirements but for the fact that
they are not employed directly by an Employer shall be considered Employees
under the Plan. The term "Employee" shall not include any such person who is
either (i) covered by a collective bargaining agreement that does not
specifically provide for coverage under the Plan or (ii) nonresident alien who
does not receive United States source income. The term "Employee" also does not
include the following: (i) resident aliens who received earned income from the
Employer or a Related Company which constitutes income from within the U.S; (ii)
persons who perform services for the Employer or a Related Company under a lease
or sublease arrangement and are not compensated directly by the Employer or
Related Company for their services, including, without limitation, professional
optometrists performing services under a lease or sublease arrangement; and
(iii) persons who are not classified as employees by the Employer or a Related
Company. Any individual who is not treated by an Employer as a common law
employee of the Employer shall be excluded from Plan participation even if a
court or administrative agency determines that such individual is a common law
employee and not an independent contractor.

A "leased employee" means any person who performs services for an Employer or a
Related Company (the "recipient") (other than an employee of the "recipient")
pursuant to an agreement between the "recipient" and any other person (the
"leasing organization") on a substantially full-time basis for a period of at
least one year, provided that such services are performed under primary
direction of or control by the "recipient". An "excludable leased employee"
means any "leased employee" of the "recipient" who is covered by a money
purchase pension plan

                                       4
<PAGE>

maintained by the "leasing organization" which provides for (i) a nonintegrated
employer contribution on behalf of each participant in the plan equal to at
least ten percent of compensation, (ii) full and immediate vesting, and (iii)
immediate participation by employees of the "leasing organization" (other than
employees who perform substantially all of their services for the "leasing
organization" or whose compensation from the "leasing organization" in each plan
year during the four-year period ending with the plan year is less than $1,000);
provided, however, that "leased employees" do not constitute more than 20
percent of the "recipient's" nonhighly compensated work force. For purposes of
this Section, contributions or benefits provided to a "leased employee" by the
"leasing organization" that are attributable to services performed for the
"recipient" shall be treated as provided by the "recipient".

An "EMPLOYER" means the Sponsor and any entity which has adopted the Plan as may
be provided under Article XX.

An "EMPLOYER CONTRIBUTION" means the amount, if any, that an Employer
contributes to the Plan as may be provided under Article VI or Article XXII.

"EMPLOYER STOCK" means employer securities issued by Cole National Group, Inc.

An "ENROLLMENT DATE" means each day of the Plan Year.

"ERISA" means the Employee Retirement Income Security Act of 1974, as amended
from time to time. Reference to a section of ERISA includes such section and any
comparable section or sections of any future legislation that amends,
supplements, or supersedes such section.

The "GENERAL FUND" means a Trust Fund maintained by the Trustee as required to
hold and administer any assets of the Trust that are not allocated among any
separate Investment Funds as may be provided in the Plan or the Trust Agreement.
No General Fund shall be maintained if all assets of the Trust are allocated
among separate Investment Funds.

A "HIGHLY COMPENSATED EMPLOYEE" means any Employee or former Employee who is a
"highly compensated active employee" or a "highly compensated former employee"
as defined hereunder.

A "highly compensated active employee" includes any Employee who performs
services for an Employer or any Related Company during the Plan Year and who (i)
was a five percent owner at any time during the Plan Year or the "look back
year" or (ii) received "compensation" from the Employers and Related Companies
during the "look back year" in excess of $80,000 (subject to adjustment annually
at the same time and in the same manner as under Code Section 415(d)) and was in
the top paid group of employees for the "look back year". An Employee is in the
top paid group of employees if he is in the top 20 percent of the employees of
his Employer and all Related Companies when ranked on the basis of
"compensation" paid during the "look back year".

                                       5
<PAGE>

For Plan Years prior to the effective date of this amendment, an individual was
considered a "highly compensated active employee" under clause (ii) without
regard to whether he was in the top paid group of employees for the "look back
year". "Highly compensated active employees" were determined without regard to
the top paid group for the following Plan Year(s): 1997.

A "highly compensated former employee" includes any Employee who (1) separated
from service from an Employer and all Related Companies (or is deemed to have
separated from service from an Employer and all Related Companies) prior to the
Plan Year, (2) performed no services for an Employer or any Related Company
during the Plan Year, and (3) was a "highly compensated active employee" for
either the separation year or any Plan Year ending on or after the date the
Employee attains age 55, as determined under the rules in effect under Code
Section 414(q) for such year.

The determination of who is a Highly Compensated Employee hereunder, including
determinations as to the number and identity of employees in the top paid group,
shall be made in accordance with the provisions of Code Section 414(q) and
regulations issued thereunder.

For purposes of this definition, the following terms have the following
meanings:

(a)      An employee's "compensation" means compensation as defined in Code
         Section 415(c)(3) and regulations issued thereunder.

(b)      The "look back year" means the 12-month period immediately preceding
         the Plan Year.

An "HOUR OF SERVICE" with respect to a person means each hour, if any, that may
be credited to him in accordance with the provisions of Article II.

An "INVESTMENT FUND" means any separate investment Trust Fund maintained by the
Trustee as may be provided in the Plan or the Trust Agreement or any separate
investment fund maintained by the Trustee, to the extent that there are
Participant Sub-Accounts under such funds, to which assets of the Trust may be
allocated and separately invested.

A "MATCHING CONTRIBUTION" means any Employer Contribution made to the Plan on
account of a Participant's Tax-Deferred Contributions as provided in Article VI,
including Regular Matching Contributions and Additional Discretionary Matching
Contributions and any such contribution that is designated by an Employer as a
Qualified Matching Contribution.

The "NORMAL RETIREMENT DATE" of an employee means the date he attains age 65.

A "PARTICIPANT" means any person who has an Account in the Trust.

The "PLAN" means the Cole National Corporation 401(k) Plan, as from time to time
in effect.

                                       6
<PAGE>

A "PLAN YEAR" means the 12-consecutive-month period ending each December 31.

A "PREDECESSOR EMPLOYER" means any company that is a predecessor organization to
an Employer under the Code, provided that the Employer maintains a plan of such
predecessor organization.

A "QUALIFIED JOINT AND SURVIVOR ANNUITY" means an immediate annuity payable at
earliest retirement age under the Plan, as defined in regulations issued under
Code Section 401(a)(11), that is payable (i) for the life of a Participant, if
the Participant is not married, or (ii) for the life of a Participant with a
survivor annuity payable for the life of the Participant's spouse that is equal
to at least 50 percent, but not more than 100 percent, of the amount of the
annuity payable during the joint lives of the Participant and his spouse, if the
Participant is married. No survivor annuity shall be payable to the
Participant's spouse under a Qualified Joint and Survivor Annuity if such spouse
is not the same spouse to whom the Participant was married on his Benefit
Payment Date.

A "QUALIFIED MATCHING CONTRIBUTION" means any Matching Contribution made to the
Plan as provided in Article VI that is 100 percent vested when made and may be
taken into account to satisfy the limitations on Tax-Deferred Contributions made
by Highly Compensated Employees under Article VII.

A "QUALIFIED NONELECTIVE CONTRIBUTION" means any Employer Contribution made to
the Plan as provided in Article VI that is 100 percent vested when made and may
be taken into account to satisfy the limitations on Tax-Deferred Contributions
and/or Matching Contributions made by or on behalf of Highly Compensated
Employees under Article VII, other than Qualified Matching Contributions.

A "QUALIFIED PRERETIREMENT SURVIVOR ANNUITY" means an annuity payable for the
life of a Participant's surviving spouse if the Participant dies prior to his
Benefit Payment Date.

A "REGULAR MATCHING CONTRIBUTION" means any Matching Contribution made to the
Plan at the rate specified in Article VI, other than the following:

(a)      an Additional Discretionary Matching Contribution.

(b)      any Matching Contribution characterized by the Employer as a Qualified
         Matching Contribution.

A "RELATED COMPANY" means any corporation or business, other than an Employer,
which would be aggregated with an Employer for a relevant purpose under Code
Section 414.

                                       7
<PAGE>

A Participant's "REQUIRED BEGINNING DATE" means the following:

(a)      for a Participant who is not a "five percent owner", April 1 of the
         calendar year following the calendar year in which occurs the later of
         the Participant's (i) attainment of age 70 1/2 or (ii) Settlement Date.

(b)      for a Participant who is a "five percent owner", April 1 of the
         calendar year following the calendar year in which the Participant
         attains age 70 1/2.

A Participant is a "five percent owner" if he is a five percent owner, as
defined in Code Section 416(i) and determined in accordance with Code Section
416, but without regard to whether the Plan is top-heavy, for the Plan Year
ending with or within the calendar year in which the Participant attains age 70
1/2. The Required Beginning Date of a Participant who is a "five percent owner"
hereunder shall not be redetermined if the Participant ceases to be a five
percent owner as defined in Code Section 416(i) with respect to any subsequent
Plan Year.

A "ROLLOVER CONTRIBUTION" means any rollover contribution to the Plan made by a
Participant as may be permitted under Article V.

The "SETTLEMENT DATE" of a Participant means the date on which a Participant's
interest under the Plan becomes distributable in accordance with Article XV.

A "SINGLE LIFE ANNUITY" means an annuity payable for the life of a Participant.

The "SPONSOR" means Cole National Group, Inc., and any successor thereto.

A "SUB-ACCOUNT" means any of the individual sub-accounts of a Participant's
Account that is maintained as provided in Article VIII.

A "TAX-DEFERRED CONTRIBUTION" means the amount contributed to the Plan on a
Participant's behalf by his Employer in accordance with Article IV.

The "TRUST" means the trust, custodial accounts, annuity contracts, or insurance
contracts maintained by the Trustee under the Trust Agreement.

The "TRUST AGREEMENT" means any agreement or agreements entered into between the
Sponsor and the Trustee relating to the holding, investment, and reinvestment of
the assets of the Plan, together with all amendments thereto and shall include
any agreement establishing a custodial account, an annuity contract, or an
insurance contract (other than a life, health or accident, property, casualty,
or liability insurance contract) for the investment of assets if the custodial
account or contract would, except for the fact that it is not a trust,
constitute a qualified trust under Code Section 401.

                                       8
<PAGE>

The "TRUSTEE" means the trustee or any successor trustee which at the time shall
be designated, qualified, and acting under the Trust Agreement and shall include
any insurance company that issues an annuity or insurance contract pursuant to
the Trust Agreement or any person holding assets in a custodial account pursuant
to the Trust Agreement. The Sponsor may designate a person or persons other than
the Trustee to perform any responsibility of the Trustee under the Plan, other
than trustee responsibilities as defined in ERISA Section 405(c)(3), and the
Trustee shall not be liable for the performance of such person in carrying out
such responsibility except as otherwise provided by ERISA. The term Trustee
shall include any delegate of the Trustee as may be provided in the Trust
Agreement.

A "TRUST FUND" means any fund maintained under the Trust by the Trustee.

A "VALUATION DATE" means the date or dates designated by the Sponsor and
communicated in writing to the Trustee for the purpose of valuing the General
Fund and each Investment Fund and adjusting Accounts and Sub-Accounts hereunder,
which dates need not be uniform with respect to the General Fund, each
Investment Fund, Account, or Sub-Account; provided, however, that the General
Fund and each Investment Fund shall be valued and each Account and Sub-Account
shall be adjusted no less often than once annually.

The "VESTING SERVICE" of an employee means the period or periods of service
credited to him under the provisions of Article II for purposes of determining
his vested interest in his Employer Contributions Sub-Account, if Employer
Contributions are provided for under either Article VI or Article XXII.

1.2      INTERPRETATION

Where required by the context, the noun, verb, adjective, and adverb forms of
each defined term shall include any of its other forms. Wherever used herein,
the masculine pronoun shall include the feminine, the singular shall include the
plural, and the plural shall include the singular.

                                       9
<PAGE>

                                   ARTICLE II
                                     SERVICE

2.1      SPECIAL DEFINITIONS

For purposes of this Article, the following terms have the following meanings.

A "COMPUTATION PERIOD" for purposes of determining an employee's years of
Vesting Service means each Plan Year.

The "CONTINUOUS SERVICE" of an employee means the continuous service credited to
him in accordance with the provisions of this Article.

The "EMPLOYMENT COMMENCEMENT DATE" of an employee means the date he first
completes an Hour of Service.

A "MATERNITY/PATERNITY ABSENCE" means a person's absence from employment with an
Employer or a Related Company because of the person's pregnancy, the birth of
the person's child, the placement of a child with the person in connection with
the person's adoption of the child, or the caring for the person's child
immediately following the child's birth or adoption. A person's absence from
employment will not be considered a maternity/paternity absence unless the
person furnishes the Administrator such timely information as may reasonably be
required to establish that the absence was for one of the purposes enumerated in
this paragraph and to establish the number of days of absence attributable to
such purpose.

The "REEMPLOYMENT COMMENCEMENT DATE" of an employee means the first date
following a "severance date" on which he again completes an Hour of Service.

The "SEVERANCE DATE" of an employee means the earlier of (i) the date on which
he retires, dies, or his employment with all Employers and Related Companies is
otherwise terminated, or (ii) the first anniversary of the first date of a
period during which he is absent from work with all Employers and Related
Companies for any other reason; provided, however, that if he terminates
employment with or is absent from work with all Employers and Related Companies
on account of service with the armed forces of the United States, he shall not
incur a "severance date" if he is eligible for reemployment rights under the
Uniformed Services Employment and Reemployment Rights Act of 1994 and he returns
to work with an Employer or a Related Company within the period during which he
retains such reemployment rights, but, if he does not return to work within such
period, his "severance date" shall be the earlier of the date which is one year
after his absence commenced or the last day of the period during which he
retains such reemployment rights; and provided, further, that if an employee is
on a "maternity/paternity absence" beyond the first anniversary of the first day
of such absence, he shall not incur a "severance date" if he returns to
employment before the second anniversary of the first day of such absence but,
if he

                                       10
<PAGE>

does not return within such period, his "severance date" shall be the second
anniversary of the first date of such "maternity/paternity absence"; and
provided, further, that if an employee is on a paid leave of absence beyond the
first anniversary of the first day of such absence, he shall not incur a
"severance date" if he returns to employment before the second anniversary of
the first day of such absence but, if he does not return within such period, his
"severance date" shall be the first anniversary of the first date of such paid
leave of absence.

2.2      CREDITING OF HOURS OF SERVICE

A person shall be credited with an Hour of Service for:

(a)      Each hour for which he is paid, or entitled to payment, for the
         performance of duties for an Employer, a Predecessor Employer, or a
         Related Company during the applicable period; provided, however, that
         hours compensated at a premium rate shall be treated as straight-time
         hours.

(b)      Subject to the provisions of Section 2.4, each hour for which he is
         paid, or entitled to payment, by an Employer, a Predecessor Employer,
         or a Related Company on account of a period of time during which no
         duties are performed (irrespective of whether the employment
         relationship has terminated) due to vacation, holiday, illness,
         incapacity (including disability), lay-off, jury duty, military duty,
         or leave of absence.

(c)      Each hour for which he would have been scheduled to work for an
         Employer, a Predecessor Employer, or a Related Company during the
         period that he is absent from work because of service with the armed
         forces of the United States provided he is eligible for reemployment
         rights under the Uniformed Services Employment and Reemployment Rights
         Act of 1994 and returns to work with an Employer or a Related Company
         within the period during which he retains such reemployment rights;
         provided, however, that the same Hour of Service shall not be credited
         under paragraph (b) of this Section and under this paragraph (c).

(d)      Each hour for which back pay, irrespective of mitigation of damages, is
         either awarded or agreed to by an Employer, a Predecessor Employer, or
         a Related Company; provided, however, that the same Hour of Service
         shall not be credited both under paragraph (a) or (b) or (c) of this
         Section, as the case may be, and under this paragraph (d); and
         provided, further, that the crediting of Hours of Service for back pay
         awarded or agreed to with respect to periods described in such
         paragraph (b) shall be subject to the limitations set forth therein and
         in Section 2.4.

(e)      Solely for purposes of determining whether a person who is on a
         "maternity/paternity absence" has incurred a Break in Service for a
         "computation period", Hours of Service shall include those hours with
         which such person would otherwise have been credited but for such
         "maternity/paternity absence", or shall include eight Hours of Service
         for each

                                       11
<PAGE>

         day of "maternity/paternity absence" if the actual hours to be credited
         cannot be determined; except that not more than the minimum number of
         hours required to prevent a Break in Service shall be credited by
         reason of any "maternity/paternity absence"; provided, however, that
         any hours included as Hours of Service pursuant to this paragraph shall
         be credited to the "computation period" in which the absence from
         employment begins, if such person otherwise would incur a Break in
         Service in such "computation period", or, in any other case, to the
         immediately following "computation period".

(f)      Solely for purposes of determining whether he has incurred a Break in
         Service, each hour for which he would have been scheduled to work for
         an Employer, a Predecessor Employer, or a Related Company during the
         period of time that he is absent from work on an approved leave of
         absence pursuant to the Family and Medical Leave Act of 1993; provided,
         however, that Hours of Service shall not be credited to an employee
         under this paragraph if the employee fails to return to employment with
         an Employer or a Related Company following such leave.

Except as otherwise specifically provided with respect to Predecessor Employers,
Hours of Service shall not be credited for employment with a corporation or
business prior to the date such corporation or business becomes a Related
Company.

2.3      HOURS OF SERVICE EQUIVALENCIES

Notwithstanding any other provision of the Plan to the contrary, if an Employer
does not maintain records that accurately reflect actual hours of service
creditable to a person hereunder, such person shall be credited with 190 Hours
of Service for each month in which he performs an Hour of Service.

2.4      LIMITATIONS ON CREDITING OF HOURS OF SERVICE

In the application of the provisions of paragraph (b) of Section 2.2, the
following shall apply:

(a)      An hour for which a person is directly or indirectly paid, or entitled
         to payment, on account of a period during which no duties are performed
         shall not be credited to him if such payment is made or due under a
         plan maintained solely for the purpose of complying with applicable
         workers' compensation, unemployment compensation, or disability
         insurance laws.

(b)      Hours of Service shall not be credited with respect to a payment which
         solely reimburses a person for medical or medically-related expenses
         incurred by him.

(c)      A payment shall be deemed to be made by or due from an Employer, a
         Predecessor Employer, or a Related Company (i) regardless of whether
         such payment is made by or

                                       12
<PAGE>

         due from such employer directly or indirectly, through (among others) a
         trust fund or insurer to which any such employer contributes or pays
         premiums, and (ii) regardless of whether contributions made or due to
         such trust fund, insurer, or other entity are for the benefit of
         particular persons or are on behalf of a group of persons in the
         aggregate.

(d)      No more than 501 Hours of Service shall be credited to a person on
         account of any single continuous period during which he performs no
         duties (whether or not such period occurs in a single "computation
         period"), unless no duties are performed due to service with the armed
         forces of the United States for which the person retains reemployment
         rights as provided in paragraph (c) of Section 2.2 or because of
         approved leaves of absence of up to two years.

2.5      DEPARTMENT OF LABOR RULES

The rules set forth in paragraphs (b) and (c) of Department of Labor Regulations
Section 2530.200b-2, which relate to determining Hours of Service attributable
to reasons other than the performance of duties and crediting Hours of Service
to particular periods, are hereby incorporated into the Plan by reference.

2.6      CREDITING OF CONTINUOUS SERVICE

A person shall be credited with "continuous service" for the aggregate of the
periods of time between his "employment commencement date" or any "reemployment
commencement date" and the "severance date" that next follows such "employment
commencement date" or "reemployment commencement date"; provided, however, that
an employee who has a "reemployment commencement date" within the
12-consecutive-month period following the earlier of the first date of his
absence or his "severance date" shall be credited with "continuous service" for
the period between his "severance date" and "reemployment commencement date".

2.7      ELIGIBILITY SERVICE

An employee shall be credited with Eligibility Service equal to his "continuous
service".

2.8      YEARS OF VESTING SERVICE

Years of Vesting Service shall be determined in accordance with the following
provisions:

(a)      An employee shall be credited with a year of Vesting Service for each
         "computation period" during which he completes at least 1,000 Hours of
         Service.

(b)      Notwithstanding the provisions of paragraph (a), the following service
         shall not be included in determining an employee's years of Vesting
         Service:

                                       13
<PAGE>

         (i)      Service completed by the employee during periods in which the
                  Employer does not maintain the Plan or predecessor plan.

         (ii)     Service completed by an employee prior to a Break in Service,
                  unless either

                  (A)      the employee had a nonforfeitable right to any
                           portion of his Account, excluding that portion of his
                           Account that is attributable to Rollover
                           Contributions, before his Break in Service commenced,
                           or

                  (B)      the number of his consecutive Breaks in Service is
                           fewer than the greater of five or the aggregate
                           number of his years of Vesting Service before his
                           Break in Service commenced.

2.9      CREDITING OF HOURS OF SERVICE WITH RESPECT TO SHORT COMPUTATION PERIODS

The following provisions shall apply with respect to crediting Hours of Service
with respect to any short "computation period":

(a)      For purposes of this Article, the following terms have the following
         meanings:

         (i)      An "old computation period" means any "computation period"
                  that ends immediately prior to a change in the "computation
                  period".

         (ii)     A "short computation period" means any "computation period" of
                  fewer than 12 consecutive months.

(b)      Notwithstanding any other provision of the Plan to the contrary, no
         person shall incur a Break in Service for a short "computation period"
         solely because of such short "computation period".

(c)      For purposes of determining the years of Vesting Service to be credited
         to an Employee, a "computation period" shall not include the "short
         computation period", but if an Employee completes at least 1,000 Hours
         of Service in the 12-consecutive-month period beginning on the first
         day of the "short computation period", such Employee shall be credited
         with a year of Vesting Service for such 12-consecutive-month period.

2.10     CREDITING OF SERVICE ON TRANSFER OR AMENDMENT

Notwithstanding any other provision of the Plan to the contrary, if an Employee
is transferred from employment covered under a qualified plan maintained by an
Employer or a Related Company for which service for purposes of eligibility to
participate is credited based on Hours of Service and computation periods in
accordance with Department of Labor Regulations Section 2530.200 through
2530.203 to employment covered under the Plan or, prior to amendment, the

                                       14
<PAGE>

Plan provided for crediting of service for purposes of eligibility to
participate on the basis of Hours of Service and computation periods in
accordance with Department of Labor Regulations Section 2530.200 through
2530.203, an affected Employee shall be credited with Eligibility Service
hereunder as provided in Treasury Regulations Section 1.410(a)-7(f)(1).

In addition, notwithstanding any other provision of the Plan to the contrary, if
an Employee is transferred from employment covered under a qualified plan
maintained by an Employer or a Related Company for which service for purposes of
vesting is credited based on elapsed time in accordance with Treasury
Regulations Section 1.410(a)-7 to employment covered under the Plan or, prior to
amendment, the Plan provided for crediting of service for purposes of vesting on
the basis of elapsed time in accordance with Treasury Regulations Section
1.410(a)-7, an affected Employee shall be credited with Vesting Service
hereunder as provided in Treasury Regulations Section 1.410(a)-7(f)(1).

                                       15
<PAGE>

                                   ARTICLE III
                                   ELIGIBILITY

3.1      ELIGIBILITY

Each Employee who was an Eligible Employee immediately prior to March 1, 2002
shall continue to be an Eligible Employee on March 1, 2002; provided, however,
that if such Employee had not yet satisfied the eligibility requirements for
receiving an allocation of Matching Contributions, he shall not be eligible to
receive an allocation of such contributions until he satisfies such eligibility
requirements as provided herein. Each other Employee shall become an Eligible
Employee eligible to make Tax-Deferred Contributions and participate in all
aspects of the Plan, except eligibility to receive an allocation of Matching
Contributions, as of the Enrollment Date next following the date on which he has
completed 90 days of Eligibility Service.

An Employee shall become an Eligible Employee eligible to receive an allocation
of Matching Contributions as of the Enrollment Date next following the date on
which the Employee has completed one year of Eligibility Service.

3.2      TRANSFERS OF EMPLOYMENT

If a person is transferred directly from employment with an Employer or with a
Related Company in a capacity other than as an Employee to employment as an
Employee, he shall become an Eligible Employee as of the date he is so
transferred if prior to an Enrollment Date preceding such transfer date he has
met the eligibility requirements of Section 3.1. Otherwise, the eligibility of a
person who is so transferred to participate in the Plan shall be determined in
accordance with Section 3.1.

3.3      REEMPLOYMENT

If a person who terminated employment with an Employer and all Related Companies
is reemployed as an Employee and if he had been an Eligible Employee prior to
his termination of employment, he shall again become an Eligible Employee on the
date he is reemployed. Otherwise, the eligibility of a person who terminated
employment with an Employer and all Related Companies and who is reemployed by
an Employer or a Related Company to participate in the Plan shall be determined
in accordance with Section 3.1 or 3.2.

3.4      NOTIFICATION CONCERNING NEW ELIGIBLE EMPLOYEES

Each Employer shall notify the Administrator as soon as practicable of Employees
becoming Eligible Employees as of any date.

                                       16
<PAGE>

3.5      EFFECT AND DURATION

Upon becoming an Eligible Employee, an Employee shall be entitled to participate
in the Plan with respect to those aspects of the Plan for which he is an
Eligible Employee and shall be bound by all the terms and conditions of the Plan
and the Trust Agreement. A person shall continue as an Eligible Employee
eligible to participate in the Plan only so long as he continues employment as
an Employee.

                                       17
<PAGE>

                                   ARTICLE IV
                           TAX-DEFERRED CONTRIBUTIONS

4.1      TAX-DEFERRED CONTRIBUTIONS

Effective as of the date he becomes an Eligible Employee, each Eligible Employee
may elect, in accordance with rules prescribed by the Administrator, to have
Tax-Deferred Contributions made to the Plan on his behalf by his Employer as
hereinafter provided. An Eligible Employee's election shall include his
authorization for his Employer to reduce his Compensation and to make
Tax-Deferred Contributions on his behalf. An Eligible Employee who elects not to
have Tax-Deferred Contributions made to the Plan as of the first Enrollment Date
he becomes eligible to participate may change his election by amending his
reduction authorization as prescribed in this Article.

Tax-Deferred Contributions on behalf of an Eligible Employee shall commence with
the first payment of Compensation made on or after the date on which his
election is effective.

4.2      AMOUNT OF TAX-DEFERRED CONTRIBUTIONS

The amount of Tax-Deferred Contributions to be made to the Plan on behalf of an
Eligible Employee by his Employer shall be either (i) an integral percentage of
his Compensation of not less than one percent nor more than 17 percent or (ii) a
specified monetary amount, not in excess of 17 percent of the Eligible
Employee's Compensation, with a minimum election of five dollars (if the
Participant is paid on a weekly basis) or ten dollars (if the Participant is
paid on a bi-weekly basis). In the event an Eligible Employee elects to have his
Employer make Tax-Deferred Contributions on his behalf, his Compensation shall
be reduced for each payroll period by the percentage or amount he elects to have
contributed on his behalf to the Plan in accordance with the terms of his
currently effective reduction authorization.

4.3      AMENDMENTS TO REDUCTION AUTHORIZATION

An Eligible Employee may elect, in the manner prescribed by the Administrator,
to change the amount of his future Compensation that his Employer contributes on
his behalf as Tax-Deferred Contributions. An Eligible Employee may amend his
reduction authorization at such time or times during the Plan Year as the
Administrator may prescribe by giving such number of days advance notice of his
election as the Administrator may prescribe. An Eligible Employee who amends his
reduction authorization shall be limited to selecting an amount of his
Compensation that is otherwise permitted under this Article IV. Tax-Deferred
Contributions shall be made on behalf of such Eligible Employee by his Employer
pursuant to his properly amended reduction authorization commencing with
Compensation paid to the Eligible Employee on or after the date such amendment
is effective, until otherwise altered or terminated in accordance with the Plan.

                                       18
<PAGE>

4.4      SUSPENSION OF TAX-DEFERRED CONTRIBUTIONS

An Eligible Employee on whose behalf Tax-Deferred Contributions are being made
may elect, in the manner prescribed by the Administrator, to have such
contributions suspended at any time by giving such number of days advance notice
of his election as the Administrator may prescribe. Any such voluntary
suspension shall take effect commencing with Compensation paid to such Eligible
Employee on or after the expiration of the required notice period and shall
remain in effect until Tax-Deferred Contributions are resumed as hereinafter set
forth.

4.5      RESUMPTION OF TAX-DEFERRED CONTRIBUTIONS

An Eligible Employee who has voluntarily suspended his Tax-Deferred
Contributions may elect, in the manner prescribed by the Administrator, to have
such contributions resumed. An Eligible Employee may make such election at such
time or times during the Plan Year as the Administrator may prescribe, by giving
such number of days advance notice of his election as the Administrator may
prescribe.

4.6      DELIVERY OF TAX-DEFERRED CONTRIBUTIONS

As soon after the date an amount would otherwise be paid to an Employee as it
can reasonably be separated from Employer assets, each Employer shall cause to
be delivered to the Trustee in cash all Tax-Deferred Contributions attributable
to such amounts.

4.7      VESTING OF TAX-DEFERRED CONTRIBUTIONS

A Participant's vested interest in his Tax-Deferred Contributions Sub-Account
shall be at all times 100 percent.

                                       19
<PAGE>

                                    ARTICLE V
                      AFTER-TAX AND ROLLOVER CONTRIBUTIONS

5.1      NO AFTER-TAX CONTRIBUTIONS

There shall be no After-Tax Contributions made to the Plan.

5.2      ROLLOVER CONTRIBUTIONS

An Employee who was a participant in a plan qualified under Code Section 401 who
receives (or is eligible to receive) from such plan a cash distribution or
distribution of a note reflecting a loan to the Employee from his account under
such plan that he elects either (i) to roll over immediately to a qualified
retirement plan or (ii) to roll over into a conduit IRA from which he receives a
later cash distribution, may elect to make a Rollover Contribution to the Plan
if he is entitled under Code Section 402(c) or 408(d)(3)(A) to roll over such
distribution to another qualified retirement plan. The Administrator may require
an Employee to provide it with such information as it deems necessary or
desirable to show that he is entitled to roll over such distribution to another
qualified retirement plan. An Employee shall make a Rollover Contribution to the
Plan by delivering, or causing to be delivered, to the Trustee the cash and/or
promissory note that constitutes the Rollover Contribution amount. If the
Employee received a distribution that he is rolling over, such delivery must be
made within 60 days of receipt of the distribution from the plan or from the
conduit IRA in the manner prescribed by the Administrator.

5.3      VESTING OF ROLLOVER CONTRIBUTIONS

A Participant's vested interest in his Rollover Contributions Sub-Account shall
be at all times 100 percent.

                                       20
<PAGE>

                                   ARTICLE VI
                             EMPLOYER CONTRIBUTIONS

6.1      CONTRIBUTION PERIOD

The Contribution Periods for Employer Contributions shall be as follows:

(a)      The Contribution Period for Regular Matching Contributions under the
         Plan is each Plan Year.

(b)      The Contribution Period for Additional Discretionary Matching
         Contributions is each Plan Year.

(c)      The Contribution Period for Qualified Nonelective Contributions under
         the Plan is each Plan Year.

6.2      QUALIFIED NONELECTIVE CONTRIBUTIONS

Each Employer may, in its discretion, make a Qualified Nonelective Contribution
to the Plan for the Contribution Period in an amount determined by the Sponsor.

6.3      ALLOCATION OF QUALIFIED NONELECTIVE CONTRIBUTIONS

Any Qualified Nonelective Contribution made for a Contribution Period shall be
allocated among the Eligible Employees during the Contribution Period who have
met the allocation requirements for Qualified Nonelective Contributions
described in this Article, other than any such Eligible Employee who is a Highly
Compensated Employee. The allocable share of each such Eligible Employee in the
Qualified Nonelective Contribution shall be in the ratio which his Compensation
from the Employer for the Plan Year bears to the aggregate of such Compensation
for all such Eligible Employees.

6.4      AMOUNT AND ALLOCATION OF REGULAR MATCHING CONTRIBUTIONS

Each Employer shall make a Regular Matching Contribution to the Plan for each
Contribution Period on behalf of each of its Eligible Employees during the
Contribution Period who has met the allocation requirements for Regular Matching
Contributions described in this Article. Prior to January 1, 2003, the amount of
such Regular Matching Contribution shall be equal to ten percent of the
Tax-Deferred Contributions made for the Contribution Period on behalf of such
Eligible Employee. Effective on and after January 1, 2003, the amount of such
Regular Matching Contribution shall be equal to 25 percent of the Tax-Deferred
Contributions made for the Contribution Period on behalf of such Eligible
Employee.

                                       21
<PAGE>

6.5      ADDITIONAL DISCRETIONARY MATCHING CONTRIBUTIONS

In addition to its Regular Matching Contribution, each Employer may make an
Additional Discretionary Matching Contribution to the Plan for each Contribution
Period on behalf of each of its Eligible Employees who has met the allocation
requirements for Additional Discretionary Matching Contributions described in
this Article. The amount of any such Additional Discretionary Matching
Contribution with respect to similarly situated Eligible Employees, as
determined by the Employer in a non-discriminatory manner, shall be equal to a
uniform percentage, determined by the Employer, in its discretion, of the
Tax-Deferred Contributions made on behalf of each such similarly situated
Eligible Employee for the Contribution Period.

6.6      LIMIT ON TAX-DEFERRED CONTRIBUTIONS MATCHED

Notwithstanding any other provision of this Article to the contrary, effective
on and after January 1, 2003, Tax-Deferred Contributions that exceed four
percent of the Eligible Employee's Compensation for a Contribution Period shall
be excluded in determining the amount and allocation of Regular Matching
Contributions with respect to such Eligible Employee for the Contribution
Period.

The exclusions described above shall not apply in determining the amount and
allocation of any Additional Discretionary Matching Contribution made by an
Employer.

6.7      QUALIFIED MATCHING CONTRIBUTIONS

An Employer may designate any portion or all of its Matching Contribution as a
Qualified Matching Contribution. Amounts that are designated as Qualified
Matching Contributions shall be accounted for separately and may be withdrawn
only as permitted under the Plan.

6.8      VERIFICATION OF AMOUNT OF EMPLOYER CONTRIBUTIONS BY THE SPONSOR

The Sponsor shall verify the amount of Employer Contributions to be made by each
Employer in accordance with the provisions of the Plan. Notwithstanding any
other provision of the Plan to the contrary, the Sponsor shall determine the
portion of the Employer Contribution to be made by each Employer with respect to
an Employee who transfers from employment with one Employer as an Employee to
employment with another Employer as an Employee.

6.9      PAYMENT OF EMPLOYER CONTRIBUTIONS

Employer Contributions made for a Contribution Period shall be paid in cash to
the Trustee within the period of time required under the Code in order for the
contribution to be deductible by the Employer in determining its Federal income
taxes for the Plan Year.

                                       22
<PAGE>

6.10     ALLOCATION REQUIREMENTS FOR EMPLOYER CONTRIBUTIONS

A person who was an Eligible Employee with respect to Matching Contributions
during a Contribution Period shall be eligible to receive an allocation of
Regular Matching Contributions for such Contribution Period only if (i) he is
employed as an Employee on the last day of the Contribution Period and (ii) he
has completed at least 1,000 Hours of Service during the Contribution Period.
The number of Hours of Service required to receive an allocation of Regular
Matching Contributions hereunder shall be pro-rated for any short Contribution
Period.

A person who was an Eligible Employee with respect to Matching Contributions
during a Contribution Period shall be eligible to receive an allocation of
Additional Discretionary Matching Contributions for such Contribution Period
only if (i) he is employed on the last day of the Contribution Period and (ii)
he has completed at least 1,000 Hours of Service during the Contribution Period.
The number of Hours of Service required to receive an allocation of Additional
Discretionary Matching Contributions hereunder shall be pro-rated for any short
Contribution Period.

A person who was an Eligible Employee at any time during a Contribution Period
shall be eligible to receive an allocation of Qualified Nonelective
Contributions for such Contribution Period.

6.11     EXCEPTIONS TO ALLOCATION REQUIREMENTS FOR EMPLOYER CONTRIBUTIONS

Notwithstanding any other provision of the Plan to the contrary, the last day
and annual service allocation requirements described above shall not apply to a
person who terminates employment during the Contribution Period on or after his
Normal Retirement Date or because of death or Disability.

6.12     VESTING OF EMPLOYER CONTRIBUTIONS

A Participant's vested interest in his Qualified Nonelective and Qualified
Matching Contributions Sub-Accounts shall be at all times 100 percent.

A Participant's vested interest in his Regular and Additional Discretionary
Matching Contributions Sub-Accounts shall be determined in accordance with the
following schedule:

<TABLE>
<CAPTION>
----------------------------------------------------------- --------------------------------------------------------

                YEARS OF VESTING SERVICE                                         VESTED INTEREST
----------------------------------------------------------- --------------------------------------------------------

<S>                <C>                                                                 <C>
                       Less than 1                                                     0%
----------------------------------------------------------- --------------------------------------------------------

                   1, but less than 2                                                  25%
----------------------------------------------------------- --------------------------------------------------------

                   2, but less than 3                                                  50%
----------------------------------------------------------- --------------------------------------------------------
----------------------------------------------------------- --------------------------------------------------------
</TABLE>

                                       23
<PAGE>

<TABLE>
<CAPTION>
----------------------------------------------------------- --------------------------------------------------------

                YEARS OF VESTING SERVICE                                         VESTED INTEREST
----------------------------------------------------------- --------------------------------------------------------

<S>                <C>                                                                 <C>
                   3, but less than 4                                                  75%
----------------------------------------------------------- --------------------------------------------------------

                        4 or more                                                     100%
----------------------------------------------------------- --------------------------------------------------------
</TABLE>

Notwithstanding the foregoing, if a Participant is employed by an Employer or a
Related Company on his Normal Retirement Date, the date he becomes Disabled, or
the date he dies, his vested interest in his Regular and Additional
Discretionary Matching Contributions Sub-Accounts shall be 100 percent.

6.13     ELECTION OF FORMER VESTING SCHEDULE

If the Sponsor adopts an amendment to the Plan that directly or indirectly
affects the computation of a Participant's vested interest in his Employer
Contributions Sub-Account, any Participant with three or more years of Vesting
Service shall have a right to have his vested interest in his Employer
Contributions Sub-Account continue to be determined under the vesting provisions
in effect prior to the amendment rather than under the new vesting provisions,
unless the vested interest of the Participant in his Employer Contributions
Sub-Account under the Plan as amended is not at any time less than such vested
interest determined without regard to the amendment. A Participant shall
exercise his right under this Section by giving written notice of his exercise
thereof to the Administrator within 60 days after the latest of (i) the date he
receives notice of the amendment from the Administrator, (ii) the effective date
of the amendment, or (iii) the date the amendment is adopted. Notwithstanding
the foregoing, a Participant's vested interest in his Employer Contributions
Sub-Account on the effective date of such an amendment shall not be less than
his vested interest in his Employer Contributions Sub-Account immediately prior
to the effective date of the amendment.

6.14     FORFEITURES TO REDUCE EMPLOYER CONTRIBUTIONS

Notwithstanding any other provision of the Plan to the contrary, the amount of
the Employer Contribution required under this Article for a Plan Year shall be
reduced by the amount of any forfeitures occurring during the Plan Year or any
prior Plan Year that are not used to pay Plan expenses and that are applied
against Employer Contributions as provided in Article XIV.

                                       24
<PAGE>

                                   ARTICLE VII
                          LIMITATIONS ON CONTRIBUTIONS

7.1      DEFINITIONS

For purposes of this Article, the following terms have the following meanings:

The "AGGREGATE LIMIT" means the sum of (i) 125 percent of the greater of the
average "contribution percentage" for "eligible participants" other than Highly
Compensated Employees or the average "deferral percentage" for Eligible
Employees other than Highly Compensated Employees and (ii) the lesser of 200
percent or two plus the lesser of such average "contribution percentage" or
average "deferral percentage", or, if it would result in a larger "aggregate
limit", the sum of (iii) 125 percent of the lesser of the average "contribution
percentage" for "eligible participants" other than Highly Compensated Employees
or the average "deferral percentage" for Eligible Employees other than Highly
Compensated Employees and (iv) the lesser of 200 percent or two plus the greater
of such average "contribution percentage" or average "deferral percentage". For
purposes of determining the "aggregate limit", the "contribution percentages"
and "deferral percentages" used shall be for the applicable "testing year".

The "ANNUAL ADDITION" with respect to a Participant for a "limitation year"
means the sum of the Tax-Deferred Contributions and Employer Contributions
allocated to his Account for the "limitation year" (including any "excess
contributions" that are distributed pursuant to this Article), the employer
contributions, "employee contributions", and forfeitures allocated to his
accounts for the "limitation year" under any other qualified defined
contribution plan (whether or not terminated) maintained by an Employer or a
Related Company concurrently with the Plan, and amounts described in Code
Sections 415(l)(2) and 419A(d)(2) allocated to his account for the "limitation
year".

The "CONTRIBUTION PERCENTAGE" with respect to an "eligible participant" for a
particular Plan Year means the ratio of the Matching Contributions made to the
Plan on his behalf for the Plan Year to his "test compensation" for such Plan
Year. To the extent permitted by regulations issued under Code Section 401(m),
the Sponsor may elect to include the Tax-Deferred Contributions and/or Qualified
Nonelective Contributions made to the Plan on an "eligible participant's" behalf
for the Plan Year in computing the numerator of such "eligible participant's"
"contribution percentage". Notwithstanding the foregoing, any Tax-Deferred
Contributions, Qualified Matching Contributions, and/or Qualified Nonelective
Contributions that are included in determining the numerator of an "eligible
participant's" "deferral percentage" may not be included in determining the
numerator of his "contribution percentage".

Contributions made on an "eligible participant's" behalf for a Plan Year shall
be included in determining his "contribution percentage" for such Plan Year only
if the contributions are allocated to the "eligible participant's" Account as of
a date within such Plan Year and are made

                                       25
<PAGE>

to the Plan before the end of the 12-month period immediately following the Plan
Year to which the contributions relate. For Plan Years in which the "testing
year" means the Plan Year preceding the Plan Year for which the limitation on
Matching Contributions described in Section 7.7 is being determined,
contributions included for purposes of determining the "contribution percentage"
for the "testing year" of an "eligible participant" who is not a Highly
Compensated Employee must be made before the last day of the Plan Year for which
the limitation is being determined. The determination of an "eligible
participant's" "contribution percentage" shall be made after any reduction
required to satisfy the Code Section 415 limitations is made as provided in this
Article VII and shall satisfy such other requirements as may be prescribed by
the Secretary of the Treasury.

Effective for Plan Years beginning on or after January 1, 1999, if an Employer
elects to change from the current year testing method to the prior year testing
method, Tax-Deferred Contributions that were included in computing the numerator
of an "eligible participant's" "contribution percentage" under the current year
testing method for the Plan Year immediately preceding the Plan Year in which
the prior year testing method is first effective, Qualified Matching
Contributions that were included in computing the numerator of an "eligible
participant's" "deferral percentage" under the current year testing method for
such immediately preceding Plan Year, and Qualified Nonelective Contributions
that were included in computing the numerator of an "eligible participant's"
"contribution percentage" or "deferral percentage" under the current year
testing method for such immediately preceding Plan Year shall not be included in
computing the numerator of a non-Highly Compensated Employee's "contribution
percentage" under the prior year testing method for such immediately preceding
Plan Year.

The "DEFERRAL PERCENTAGE" with respect to an Eligible Employee for a particular
Plan Year means the ratio of the Tax-Deferred Contributions made on his behalf
for the Plan Year to his "test compensation" for the Plan Year. To the extent
permitted by regulations issued under Code Section 401(k), the Sponsor may elect
to include Qualified Matching Contributions and/or Qualified Nonelective
Contributions made to the Plan on the Eligible Employee's behalf for the Plan
Year in computing the numerator of such Eligible Employee's "deferral
percentage". Notwithstanding the foregoing, any Tax-Deferred Contributions,
Qualified Matching Contributions, and/or Qualified Nonelective Contributions
that are included in determining the numerator of an Eligible Employee's
"contribution percentage" may not be included in determining the numerator of
his "deferral percentage".

Contributions made on an Eligible Employee's behalf for a Plan Year shall be
included in determining his "deferral percentage" for such Plan Year only if
they meet the following requirements:

(a)      Tax-Deferred Contributions must relate to Compensation that would, but
         for the Eligible Employee's deferral election, have been received by
         the Eligible Employee during such Plan Year.

                                       26
<PAGE>

(b)      The contributions must be allocated to the Eligible Employee's Account
         as of a date within such Plan Year.

(c)      The contributions must be made to the Plan before the end of the
         12-month period immediately following the Plan Year to which they
         relate.

For Plan Years in which the "testing year" means the Plan Year preceding the
Plan Year for which the limitation on Tax-Deferred Contributions described in
Section 7.4 is being determined, Qualified Matching Contributions and Qualified
Nonelective Contributions included for purposes of determining the "deferral
percentage" of an Eligible Employee who is not a Highly Compensated Employee
must be made before the last day of the Plan Year for which the limitation is
being determined.

The determination of an Eligible Employee's "deferral percentage" shall be made
after any reduction required to satisfy the Code Section 415 limitations is made
as provided in this Article VII and shall satisfy such other requirements as may
be prescribed by the Secretary of the Treasury.

An "ELECTIVE CONTRIBUTION" means any employer contribution made to a plan
maintained by an Employer or a Related Company on behalf of a Participant in
lieu of cash compensation pursuant to his written election to defer under any
qualified CODA as described in Code Section 401(k), any simplified employee
pension cash or deferred arrangement as described in Code Section 402(h)(1)(B),
any eligible deferred compensation plan under Code Section 457, or any plan as
described in Code Section 501(c)(18), and any contribution made on behalf of the
Participant by an Employer or a Related Company for the purchase of an annuity
contract under Code Section 403(b) pursuant to a salary reduction agreement.

An "ELIGIBLE PARTICIPANT" means any Eligible Employee who is eligible to have
Tax-Deferred Contributions made on his behalf (if Tax-Deferred Contributions are
taken into account in determining "contribution percentages"), or to participate
in the allocation of Matching Contributions.

An "EMPLOYEE CONTRIBUTION" means any employee after-tax contribution allocated
to an Eligible Employee's account under any qualified plan of an Employer or a
Related Company.

An "EXCESS CONTRIBUTION" means any contribution made to the Plan on behalf of a
Participant that exceeds one of the limitations described in this Article.

An "EXCESS DEFERRAL" with respect to a Participant means that portion of a
Participant's Tax-Deferred Contributions for his taxable year that, when added
to amounts deferred for such taxable year under other plans or arrangements
described in Code Section 401(k), 408(k), or 403(b) (other than any such plan or
arrangement that is maintained by an Employer or a Related Company), would
exceed the dollar limit imposed under Code Section 402(g) as in effect on

                                       27
<PAGE>

January 1 of the calendar year in which such taxable year begins and is
includible in the Participant's gross income under Code Section 402(g).

A "LIMITATION YEAR" means the calendar year.

A "MATCHING CONTRIBUTION" means any employer contribution allocated to an
Eligible Employee's account under any plan of an Employer or a Related Company
solely on account of "elective contributions" made on his behalf or "employee
contributions" made by him.

A "QUALIFIED MATCHING CONTRIBUTION" means any employer contribution allocated to
an Eligible Employee's account under any plan of an Employer or a Related
Company solely on account of "elective contributions" made on his behalf or
"employee contributions" made by him that is a qualified matching contribution
as defined in regulations issued under Code Section 401(k), is nonforfeitable
when made, and is distributable only as permitted in regulations issued under
Code Section 401(k).

A "QUALIFIED NONELECTIVE CONTRIBUTION" means any employer contribution allocated
to an Eligible Employee's account under any plan of an Employer or a Related
Company that the Participant could not elect instead to receive in cash, that is
a qualified nonelective contribution as defined in Code Sections 401(k) and
401(m) and regulations issued thereunder, is nonforfeitable when made, and is
distributable only as permitted in regulations issued under Code Section 401(k).

The "TEST COMPENSATION" of an Eligible Employee or "eligible participant" for a
Plan Year means compensation as defined in Code Section 414(s) and regulations
issued thereunder, limited, however, to $150,000 (subject to adjustment annually
as provided in Code Sections 401(a)(17)(B) and 415(d); provided, however, that
the dollar increase in effect on January 1 of any calendar year, if any, is
effective for Plan Years beginning in such calendar year) and, if elected by the
Sponsor, further limited solely to "test compensation" of an Employee
attributable to periods of time when he is an Eligible Employee or "eligible
participant". If the "test compensation" of an Eligible Employee or "eligible
participant" is determined over a period of time that contains fewer than 12
calendar months, then the annual compensation limitation described above shall
be adjusted with respect to that Eligible Employee or "eligible participant" by
multiplying the annual compensation limitation in effect for the Plan Year by a
fraction the numerator of which is the number of full months in the period and
the denominator of which is 12; provided, however, that no proration is required
for an Eligible Employee or "eligible participant" who is covered under the Plan
for less than one full Plan Year if the formula for allocations is based on
Compensation for a period of at least 12 months.

The "TESTING YEAR" means the Plan Year immediately preceding the Plan Year for
which the limitations on "deferral percentages" and "contribution percentages"
of Highly Compensated Employees are being determined.

                                       28
<PAGE>

For Plan Years prior to the effective date of this amendment and restatement,
the limitations on "deferral percentages" and "contribution percentages" of
Highly Compensated Employees were determined using the Plan Year for which the
limitations were being determined as the "testing year". The current Plan Year
was the "testing year" for the following Plan Year(s): 1997 and 1998.

7.2      CODE SECTION 402(g) LIMIT

In no event shall the amount of the Tax-Deferred Contributions made on behalf of
an Eligible Employee for his taxable year, when aggregated with any "elective
contributions" made on behalf of the Eligible Employee under any other plan of
an Employer or a Related Company for his taxable year, exceed the dollar limit
imposed under Code Section 402(g), as in effect on January 1 of the calendar
year in which such taxable year begins. In the event that the Administrator
determines that the reduction percentage elected by an Eligible Employee will
result in his exceeding the Code Section 402(g) limit, the Administrator may
adjust the reduction authorization of such Eligible Employee by reducing the
percentage of his Tax-Deferred Contributions to such smaller percentage that
will result in the Code Section 402(g) limit not being exceeded. If the
Administrator determines that the Tax-Deferred Contributions made on behalf of
an Eligible Employee would exceed the Code Section 402(g) limit for his taxable
year, the Tax-Deferred Contributions for such Participant shall be automatically
suspended for the remainder, if any, of such taxable year.

If an Employer notifies the Administrator that the Code Section 402(g) limit has
nevertheless been exceeded by an Eligible Employee for his taxable year, the
Tax-Deferred Contributions that, when aggregated with "elective contributions"
made on behalf of the Eligible Employee under any other plan of an Employer or a
Related Company, would exceed the Code Section 402(g) limit, plus any income and
minus any losses attributable thereto, shall be distributed to the Eligible
Employee no later than the April 15 immediately following such taxable year. Any
Tax-Deferred Contributions that are distributed to an Eligible Employee in
accordance with this Section shall not be taken into account in determining the
Eligible Employee's "deferral percentage" for the "testing year" in which the
Tax-Deferred Contributions were made, unless the Eligible Employee is a Highly
Compensated Employee.

If an amount of Tax-Deferred Contributions is distributed to a Participant in
accordance with this Section, Matching Contributions that are attributable
solely to the distributed Tax-Deferred Contributions, plus any income and minus
any losses attributable thereto, shall be forfeited by the Participant no
earlier than the date on which distribution of Tax-Deferred Contributions
pursuant to this Section occurs and no later than the last day of the Plan Year
following the Plan Year for which the Matching Contributions were made.

                                       29
<PAGE>

7.3      DISTRIBUTION OF EXCESS DEFERRALS

Notwithstanding any other provision of the Plan to the contrary, if a
Participant notifies the Administrator in writing no later than the March 1
following the close of the Participant's taxable year that "excess deferrals"
have been made on his behalf under the Plan for such taxable year, the "excess
deferrals", plus any income and minus any losses attributable thereto, shall be
distributed to the Participant no later than the April 15 immediately following
such taxable year. Any Tax-Deferred Contributions that are distributed to a
Participant in accordance with this Section shall nevertheless be taken into
account in determining the Participant's "deferral percentage" for the "testing
year" in which the Tax-Deferred Contributions were made. If an amount of
Tax-Deferred Contributions is distributed to a Participant in accordance with
this Section, Matching Contributions that are attributable solely to the
distributed Tax-Deferred Contributions, plus any income and minus any losses
attributable thereto, shall be forfeited by the Participant no earlier than the
date on which distribution of Tax-Deferred Contributions pursuant to this
Section occurs and no later than the last day of the Plan Year following the
Plan Year for which the Matching Contributions were made.

7.4      LIMITATION ON TAX-DEFERRED CONTRIBUTIONS OF HIGHLY COMPENSATED
         EMPLOYEES

Notwithstanding any other provision of the Plan to the contrary, the
Tax-Deferred Contributions made with respect to a Plan Year on behalf of
Eligible Employees who are Highly Compensated Employees may not result in an
average "deferral percentage" for such Eligible Employees that exceeds the
greater of:

(a)      a percentage that is equal to 125 percent of the average "deferral
         percentage" for all other Eligible Employees for the "testing year"; or

(b)      a percentage that is not more than 200 percent of the average "deferral
         percentage" for all other Eligible Employees for the "testing year" and
         that is not more than two percentage points higher than the average
         "deferral percentage" for all other Eligible Employees for the "testing
         year",

unless the "excess contributions", determined as provided in Section 7.5, are
distributed as provided in Section 7.6.

In order to assure that the limitation contained herein is not exceeded with
respect to a Plan Year, the Administrator is authorized to suspend completely
further Tax-Deferred Contributions on behalf of Highly Compensated Employees for
any remaining portion of a Plan Year or to adjust the projected "deferral
percentages" of Highly Compensated Employees by reducing the percentage of their
deferral elections for any remaining portion of a Plan Year to such smaller
percentage that will result in the limitation set forth above not being
exceeded. In the event of any such suspension or reduction, Highly Compensated
Employees affected thereby shall be

                                       30
<PAGE>

notified of the reduction or suspension as soon as possible and shall be given
an opportunity to make a new deferral election to be effective the first day of
the next following Plan Year. In the absence of such an election, the election
in effect immediately prior to the suspension or adjustment described above
shall be reinstated as of the first day of the next following Plan Year.

In determining the "deferral percentage" for any Eligible Employee who is a
Highly Compensated Employee for the Plan Year, "elective contributions",
"qualified nonelective contributions", and "qualified matching contributions"
(to the extent that "qualified nonelective contributions" and "qualified
matching contributions" are taken into account in determining "deferral
percentages") made to his accounts under any plan of an Employer or a Related
Company that is not mandatorily disaggregated pursuant to IRS regulations
Section 1.410(b)-7(c), as modified by Section 1.401(k)-1(g)(11), shall be
treated as if all such contributions were made to the Plan; provided, however,
that if such a plan has a plan year different from the Plan Year, any such
contributions made to the Highly Compensated Employee's accounts under the plan
for the plan year ending with or within the same calendar year as the Plan Year
shall be treated as if such contributions were made to the Plan. Notwithstanding
the foregoing, such contributions shall not be treated as if they were made to
the Plan if regulations issued under Code Section 401(k) do not permit such plan
to be aggregated with the Plan.

If one or more plans of an Employer or Related Company are aggregated with the
Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or
410(b), then "deferral percentages" under the Plan shall be calculated as if the
Plan and such one or more other plans were a single plan. Plans may be
aggregated to satisfy Code Section 401(k) only if they have the same plan year.

The Administrator shall maintain records sufficient to show that the limitation
contained in this Section was not exceeded with respect to any Plan Year and the
amount of the "qualified nonelective contributions" and/or "qualified matching
contributions" taken into account in determining "deferral percentages" for any
Plan Year.

7.5      DETERMINATION AND ALLOCATION OF EXCESS TAX-DEFERRED CONTRIBUTIONS AMONG
         HIGHLY COMPENSATED EMPLOYEES

Notwithstanding any other provision of the Plan to the contrary, in the event
that the limitation on Tax-Deferred Contributions described in Section 7.4 is
exceeded in any Plan Year, the Administrator shall determine the dollar amount
of the excess by reducing the dollar amount of the contributions included in
determining the "deferral percentage" of Highly Compensated Employees in order
of their "deferral percentages" as follows:

(a)      The highest "deferral percentage(s)" shall be reduced to the greater of
         (1) the maximum "deferral percentage" that satisfies the limitation on
         Tax-Deferred Contributions described in Section 7.4 or (2) the next
         highest "deferral percentage".

                                       31
<PAGE>

(b)      If the limitation on Tax-Deferred Contributions described in Section
         7.4 would still be exceeded after application of the provisions of
         paragraph (a), the Administrator shall continue reducing "deferral
         percentages" of Highly Compensated Employees, continuing with the next
         highest "deferral percentage", in the manner provided in paragraph (a)
         until the limitation on Tax-Deferred Contributions described in Section
         7.4 is satisfied.

The determination of the amount of "excess contributions" hereunder shall be
made after Tax-Deferred Contributions and "excess deferrals" have been
distributed pursuant to Sections 7.2 and 7.3, if applicable.

After determining the dollar amount of the "excess contributions" that have been
made to the Plan, the Administrator shall allocate such excess among Highly
Compensated Employees in order of the dollar amount of the Tax-Deferred and
Qualified Matching Contributions (to the extent such contributions are included
in determining "deferral percentages") allocated to their Accounts as follows:

(c)      The contributions made on behalf of the Highly Compensated Employee(s)
         with the largest dollar amount of Tax-Deferred and Qualified Matching
         Contributions allocated to his Account for the Plan Year shall be
         reduced by the dollar amount of the excess (with such dollar amount
         being allocated equally among all such Highly Compensated Employees),
         but not below the dollar amount of such contributions made on behalf of
         the Highly Compensated Employee(s) with the next highest dollar amount
         of such contributions allocated to his Account for the Plan Year.

(d)      If the excess has not been fully allocated after application of the
         provisions of paragraph (c), the Administrator shall continue reducing
         the contributions made on behalf of Highly Compensated Employees,
         continuing with the Highly Compensated Employees with the largest
         remaining dollar amount of such contributions allocated to their
         Accounts for the Plan Year, in the manner provided in paragraph (c)
         until the entire excess determined above has been allocated.

7.6      DISTRIBUTION OF EXCESS TAX-DEFERRED CONTRIBUTIONS

"Excess contributions" allocated to a Highly Compensated Employee pursuant to
the preceding Section, plus any income and minus any losses attributable
thereto, shall be distributed to the Highly Compensated Employee prior to the
end of the next succeeding Plan Year. If such excess amounts are distributed
more than 2 1/2 months after the last day of the Plan Year for which the excess
occurred, an excise tax may be imposed under Code Section 4979 on the Employer
maintaining the Plan with respect to such amounts.

Excess amounts shall be distributed from the Highly Compensated Employee's
Tax-Deferred Contributions and Qualified Matching Contributions Sub-Accounts in
proportion to the Tax-

                                       32
<PAGE>

Deferred Contributions and Qualified Matching Contributions included in
determining the Highly Compensated Employee's "deferral percentage" for the Plan
Year.

If an amount of Tax-Deferred Contributions is distributed to a Participant in
accordance with this Section, Matching Contributions that are attributable
solely to the distributed Tax-Deferred Contributions, plus any income and minus
any losses attributable thereto, shall be forfeited by the Participant no
earlier than the date on which distribution of Tax-Deferred Contributions
pursuant to this Section occurs and no later than the last day of the Plan Year
following the Plan Year for which the Matching Contributions were made.

7.7      LIMITATION ON MATCHING CONTRIBUTIONS OF HIGHLY COMPENSATED EMPLOYEES

Notwithstanding any other provision of the Plan to the contrary, the Matching
Contributions made with respect to a Plan Year on behalf of "eligible
participants" who are Highly Compensated Employees may not result in an average
"contribution percentage" for such "eligible participants" that exceeds the
greater of:

(a)      a percentage that is equal to 125 percent of the average "contribution
         percentage" for all other "eligible participants" for the "testing
         year"; or

(b)      a percentage that is not more than 200 percent of the average
         "contribution percentage" for all other "eligible participants" for the
         "testing year" and that is not more than two percentage points higher
         than the average "contribution percentage" for all other "eligible
         participants" for the "testing year",

unless the "excess contributions", determined as provided in Section 7.8, are
forfeited or distributed as provided in Section 7.9.

In determining the "contribution percentage" for any "eligible participant" who
is a Highly Compensated Employee for the Plan Year, "matching contributions",
"employee contributions", "qualified nonelective contributions", and "elective
contributions" (to the extent that "qualified nonelective contributions" and
"elective contributions" are taken into account in determining "contribution
percentages") made to his accounts under any plan of an Employer or a Related
Company that is not mandatorily disaggregated pursuant to IRS regulations
Section 1.410(b)-7(c), as modified by IRS regulations Section 1.401(k)-1(g)(11),
shall be treated as if all such contributions were made to the Plan; provided,
however, that if such a plan has a plan year different from the Plan Year, any
such contributions made to the Highly Compensated Employee's accounts under the
plan for the plan year ending with or within the same calendar year as the Plan
Year shall be treated as if such contributions were made to the Plan.
Notwithstanding the foregoing, such contributions shall not be treated as if
they were made to the Plan if regulations issued under Code Section 401(m) do
not permit such plan to be aggregated with the Plan.

                                       33
<PAGE>

If one or more plans of an Employer or a Related Company are aggregated with the
Plan for purposes of satisfying the requirements of Code Section 401(a)(4) or
410(b), the "contribution percentages" under the Plan shall be calculated as if
the Plan and such one or more other plans were a single plan. Plans may be
aggregated to satisfy Code Section 401(m) only if they have the same plan year.

The Administrator shall maintain records sufficient to show that the limitation
contained in this Section was not exceeded with respect to any Plan Year and the
amount of the "elective contributions", "qualified nonelective contributions",
and/or "qualified matching contributions" taken into account in determining
"contribution percentages" for any Plan Year.

7.8      DETERMINATION AND ALLOCATION OF EXCESS MATCHING CONTRIBUTIONS AMONG
         HIGHLY COMPENSATED EMPLOYEES

 Notwithstanding any other provision of the Plan to the contrary, in the event
that the limitation on Matching Contributions described in Section 7.7 is
exceeded in any Plan Year, the Administrator shall determine the dollar amount
of the excess by reducing the dollar amount of the contributions included in
determining the "contribution percentage" of Highly Compensated Employees in
order of their "contribution percentages" as follows:

(a)      The highest "contribution percentage(s)" shall be reduced to the
         greater of (1) the maximum "contribution percentage" that satisfies the
         limitation on Matching Contributions described in Section 7.7 or (2)
         the next highest "contribution percentage".

(b)      If the limitation on Matching Contributions described in Section 7.7
         would still be exceeded after application of the provisions of
         paragraph (a), the Administrator shall continue reducing "contribution
         percentages" of Highly Compensated Employees, continuing with the next
         highest "contribution percentage", in the manner provided in paragraph
         (a) until the limitation on Matching Contributions described in Section
         7.7 is satisfied.

The determination of the amount of excess Matching Contributions shall be made
after application of Sections 7.2, 7.3, and 7.6, if applicable.

After determining the dollar amount of the "excess contributions" that have been
made to the Plan, the Administrator shall allocate such excess among Highly
Compensated Employees in order of the dollar amount of the Matching and
Tax-Deferred Contributions (to the extent such contributions are included in
determining "contribution percentages") allocated to their Accounts as follows:

(c)      The contributions made on behalf of the Highly Compensated Employee(s)
         with the largest dollar amount of Matching and Tax-Deferred
         Contributions allocated to his Account for the Plan Year shall be
         reduced by the dollar amount of the excess (with such

                                       34
<PAGE>

         dollar amount being allocated equally among all such Highly Compensated
         Employees), but not below the dollar amount of such contributions made
         on behalf of the Highly Compensated Employee(s) with the next highest
         dollar amount of such contributions allocated to his Account for the
         Plan Year.

(d)      If the excess has not been fully allocated after application of the
         provisions of paragraph (c), the Administrator shall continue reducing
         the contributions made on behalf of Highly Compensated Employees,
         continuing with the Highly Compensated Employees with the largest
         remaining dollar amount of such contributions allocated to their
         Accounts for the Plan Year, in the manner provided in paragraph (c)
         until the entire excess determined above has been allocated.

7.9      FORFEITURE OR DISTRIBUTION OF EXCESS CONTRIBUTIONS

"Excess contributions" allocated to a Highly Compensated Employee pursuant to
the preceding Section, plus any income and minus any losses attributable
thereto, shall be forfeited, to the extent forfeitable, or distributed to the
Participant prior to the end of the next succeeding Plan Year as hereinafter
provided. If such excess amounts are distributed more than 2 1/2 months after
the last day of the Plan Year for which the excess occurred, an excise tax may
be imposed under Code Section 4979 on the Employer maintaining the Plan with
respect to such amounts.

The distribution or forfeiture requirement of this Section shall be satisfied by
reducing contributions made by or on behalf of the Highly Compensated Employee
to the extent necessary in the following order:

(a)      Matching Contributions included in determining the Highly Compensated
         Employee's "contribution percentage" shall be distributed or forfeited,
         as appropriate.

(b)      Tax-Deferred Contributions included in determining the Highly
         Compensated Employee's "contribution percentage" shall be distributed.

Excess Matching Contributions shall be distributed only to the extent a
Participant has a vested interest in his Matching Contributions Sub-Account and
shall otherwise be forfeited. Any amounts forfeited with respect to a
Participant pursuant to this Section shall be treated as a forfeiture under the
Plan no later than the last day of the Plan Year following the Plan Year for
which the Matching Contributions were made.

7.10     MULTIPLE USE LIMITATION

Notwithstanding any other provision of the Plan to the contrary, the following
multiple use limitation as required under Code Section 401(m) shall apply: the
sum of the average "deferral percentage" for Eligible Employees who are Highly
Compensated Employees and the average "contribution percentage" for "eligible
participants" who are Highly Compensated Employees

                                       35
<PAGE>

may not exceed the "aggregate limit". In the event that, after satisfaction of
the limitations provided under this Article, it is determined that contributions
under the Plan fail to satisfy the multiple use limitation contained herein, the
multiple use limitation shall be satisfied by further reducing the "contribution
percentages" of "eligible participants" who are Highly Compensated Employees to
the extent necessary to eliminate the excess, as provided in the preceding
Sections. Instead of reducing "contribution percentages", the Administrator may
determine to satisfy the multiple use limitation in an alternative manner,
consistently applied, that may be permitted by regulations issued under Code
Section 401(m).

7.11     TREATMENT OF FORFEITED MATCHING CONTRIBUTIONS

Any Matching Contributions that are forfeited pursuant to the provisions of the
preceding Sections of this Article shall be treated as a forfeiture under the
Plan and applied in accordance with the provisions of Article XIV.

7.12     DETERMINATION OF INCOME OR LOSS

The income or loss attributable to "excess contributions" that are distributed
pursuant to this Article shall be determined for the preceding Plan Year under
the method otherwise used for allocating income or loss to Participants'
Accounts.

7.13     CODE SECTION 415 LIMITATIONS ON CREDITING OF CONTRIBUTIONS AND
         FORFEITURES

Notwithstanding any other provision of the Plan to the contrary, the "annual
addition" with respect to a Participant for a "limitation year" shall in no
event exceed the lesser of (i) $30,000 (adjusted as provided in Code Section
415(d)) or (ii) 25 percent of the Participant's compensation, as defined in Code
Section 415(c)(3) and regulations issued thereunder, for the "limitation year";
provided, however, that the limit in clause (i) shall be pro-rated for any short
"limitation year". If the "annual addition" to the Account of a Participant in
any "limitation year" would otherwise exceed the amount that may be applied for
his benefit under the limitation contained in this Section, the limitation shall
be satisfied by reducing contributions made to the Participant's Account to the
extent necessary in the following order:

         Tax-Deferred Contributions made on behalf of the Participant for the
         "limitation year" that have not been matched, if any, shall be reduced.

         Tax-Deferred Contributions made on behalf of the Participant for the
         "limitation year" that have been matched, if any, and the Matching
         Contributions attributable thereto shall be reduced pro rata.

         Qualified Nonelective Contributions otherwise allocable to the
         Participant's Account for the "limitation year", if any, shall be
         reduced.

                                       36
<PAGE>

The amount of any reduction of Tax-Deferred Contributions (plus any income
attributable thereto) shall be returned to the Participant. The amount of any
reduction of Employer Contributions shall be deemed a forfeiture for the
"limitation year".

Amounts deemed to be forfeitures under this Section shall be held unallocated in
a suspense account established for the "limitation year" and shall be applied
against the Employer's contribution obligation for the next following
"limitation year" (and succeeding "limitation years", as necessary). If a
suspense account is in existence at any time during a "limitation year", all
amounts in the suspense account must be applied against the Employer's
contribution obligation before any further contributions that would constitute
"annual additions" may be made to the Plan. No suspense account established
hereunder shall share in any increase or decrease in the net worth of the Trust.

For purposes of this Article, excesses shall result only from the allocation of
forfeitures, a reasonable error in estimating a Participant's annual
compensation (as defined in Code Section 415(c)(3) and regulations issued
thereunder), a reasonable error in determining the amount of "elective
contributions" that may be made with respect to any Participant under the limits
of Code Section 415, or other limited facts and circumstances that justify the
availability of the provisions set forth above.

7.14     APPLICATION OF CODE SECTION 415 LIMITATIONS WHERE PARTICIPANT IS
         COVERED UNDER OTHER QUALIFIED DEFINED CONTRIBUTION PLAN

If a Participant is covered by any other qualified defined contribution plan
(whether or not terminated) maintained by an Employer or a Related Company
concurrently with the Plan, and if the "annual addition" for the "limitation
year" would otherwise exceed the amount that may be applied for the
Participant's benefit under the limitation contained in the preceding Section,
such excess shall be reduced first by returning or forfeiting, as provided under
the applicable defined contribution plan, the contributions last allocated to
the Participant's accounts for the "limitation year" under all such defined
contribution plans, and, to the extent such contributions are returned to the
Participant, the income attributable thereto. If contributions are allocated to
the defined contribution plans as of the same date, any excess shall be
allocated pro rata among the defined contribution plans. For purposes of
determining the order of reduction hereunder, contributions to a simplified
employee pension plan described in Code Section 408(k) shall be deemed to have
been allocated first and contributions to a welfare benefit fund or individual
medical account shall be deemed to have been allocated next, regardless of the
date such contributions were actually allocated.

7.15     SCOPE OF LIMITATIONS

The Code Section 415 limitations contained in the preceding Sections shall be
applicable only with respect to benefits provided pursuant to defined
contribution plans and defined benefit plans described in Code Section 415(k).
For purposes of applying the Code Section 415 limitations

                                       37
<PAGE>

contained in the preceding Sections, the term "Related Company" shall be
adjusted as provided in Code Section 415(h).

                                       38
<PAGE>

                                  ARTICLE VIII
                            TRUST FUNDS AND ACCOUNTS

8.1      GENERAL FUND

The Trustee shall maintain a General Fund as required to hold and administer any
assets of the Trust that are not allocated among the Investment Funds as
provided in the Plan or the Trust Agreement. The General Fund shall be held and
administered as a separate common trust fund. The interest of each Participant
or Beneficiary under the Plan in the General Fund shall be an undivided
interest.

8.2      INVESTMENT FUNDS

The Sponsor shall determine the number and type of Investment Funds and shall
communicate the same and any changes therein in writing to the Administrator and
the Trustee. Each Investment Fund shall be held and administered as a separate
common trust fund. The interest of each Participant or Beneficiary under the
Plan in any Investment Fund shall be an undivided interest.

The Sponsor may determine to offer one or more Investment Funds that are
invested primarily in Employer Stock issued by an Employer or a Related Company
that are publicly traded and are "qualifying employer securities" as defined in
ERISA Section 407(d)(5). In no event may a Participant's Tax-Deferred
Contributions made for any Plan Year beginning on or after January 1, 1999 in
excess of one percent of the Participant's Compensation for such Plan Year be
required to be invested in such equity securities.

Notwithstanding any other provision of the Plan to the contrary, effective
November 25, 2002, investments to such Employer Stock Investment Fund shall
cease to be made under the Plan. The Employer Stock Investment Fund shall be
subject to such other limitations and restrictions as the Administrator
determines are necessary and advisable to conform to federal rules and
regulations and to protect the assets held in Participants' Accounts.

8.3      LOAN INVESTMENT FUND

If a loan from the Plan to a Participant is approved in accordance with the
provisions of Article XII, the Sponsor shall direct the establishment and
maintenance of a loan Investment Fund in the Participant's name. The assets of
the loan Investment Fund shall be held as a separate trust fund. A Participant's
loan Investment Fund shall be invested in the note(s) reflecting the loan(s)
made to the Participant in accordance with the provisions of Article XII.
Notwithstanding any other provision of the Plan to the contrary, income received
with respect to a Participant's loan Investment Fund shall be allocated and the
loan Investment Fund shall be administered as provided in Article XII.

                                       39
<PAGE>

8.4      INCOME ON TRUST

Any dividends, interest, distributions, or other income received by the Trustee
with respect to any Trust Fund maintained hereunder shall be allocated by the
Trustee to the Trust Fund for which the income was received.

8.5      ACCOUNTS

As of the first date a contribution is made by or on behalf of an Employee there
shall be established an Account in his name reflecting his interest in the
Trust. Each Account shall be maintained and administered for each Participant
and Beneficiary in accordance with the provisions of the Plan. The balance of
each Account shall be the balance of the account after all credits and charges
thereto, for and as of such date, have been made as provided herein.

8.6      SUB-ACCOUNTS

A Participant's Account shall be divided into such separate, individual
Sub-Accounts as are necessary or appropriate to reflect the Participant's
interest in the Trust.

                                       40
<PAGE>

                                   ARTICLE IX
                            LIFE INSURANCE CONTRACTS

9.1      NO LIFE INSURANCE CONTRACTS

A Participant's Account may not be invested in life insurance contracts on the
life of the Participant.

                                       41
<PAGE>

                                    ARTICLE X
                     DEPOSIT AND INVESTMENT OF CONTRIBUTIONS

10.1     FUTURE CONTRIBUTION INVESTMENT ELECTIONS

Each Eligible Employee shall make an investment election in the manner and form
prescribed by the Administrator directing the manner in which the contributions
made on his behalf shall be invested. An Eligible Employee's investment election
shall specify the percentage, in the percentage increments prescribed by the
Administrator, of such contributions that shall be allocated to one or more of
the Investment Funds with the sum of such percentages equaling 100 percent. The
investment election by a Participant shall remain in effect until his entire
interest under the Plan is distributed or forfeited in accordance with the
provisions of the Plan or until he records a change of investment election with
the Administrator, in such form as the Administrator shall prescribe. If
recorded in accordance with any rules prescribed by the Administrator, a
Participant's change of investment election may be implemented effective as of
the business day on which the Administrator receives the Participant's
instructions.

10.2     DEPOSIT OF CONTRIBUTIONS

All contributions made on a Participant's behalf shall be deposited in the Trust
and allocated among the Investment Funds in accordance with the Participant's
currently effective investment election; provided, however, effective November
25, 2002, any contributions made to the Plan shall no longer be allocated to the
Employer stock Investment Fund, until the Administrator directs otherwise. If no
investment election is recorded with the Administrator at the time contributions
are to be deposited to a Participant's Account, his contributions shall be
allocated among the Investment Funds as directed by the Administrator.

10.3     ELECTION TO TRANSFER BETWEEN FUNDS

A Participant may elect to transfer investments from any Investment Fund to any
other Investment Fund. The Participant's transfer election shall specify a
percentage, in the percentage increments prescribed by the Administrator, of the
amount eligible for transfer that is to be transferred, which percentage may not
exceed 100 percent; provided, however, effective November 25, 2002, the Plan
shall not permit transfers of existing account balances into the Employer Stock
Investment Fund. The Plan shall permit transfers of existing account balances
out of the Employer Stock Investment Fund. Any transfer election must be
recorded with the Administrator, in such form as the Administrator shall
prescribe. Subject to any restrictions pertaining to a particular Investment
Fund, if recorded in accordance with any rules prescribed by the Administrator,
a Participant's transfer election may be implemented effective as of the
business day on which the Administrator receives the Participant's instructions.

                                       42
<PAGE>

10.4     404(c) PROTECTION

The Plan is intended to constitute a plan described in ERISA Section 404(c) and
regulations issued thereunder. The fiduciaries of the Plan may be relieved of
liability for any losses that are the direct and necessary result of investment
instructions given by a Participant, his Beneficiary, or an alternate payee
under a qualified domestic relations order.

10.5     SPECIAL RULES FOR INSIDER-PARTICIPANTS

This Section applies only to an Insider-Participant's direction to invest
(directly or indirectly) all or any portion of such Insider-Participant's
Account in the Employer Stock Investment Fund and receipt of distributions from
such Insider-Participant's Account invested in the Employer Stock Investment
Fund. An Insider-Participant's right to direct the investment (directly or
indirectly) of such Insider-Participant's Account in the Employer Stock
Investment Fund or to receive distributions from such Insider-Participant's
Account invested in the Employer Stock Investment Fund shall be governed by this
Article, except to the extent that such rules conflict with the rules set forth
in this Section, in which event the rules set forth in this Section shall
control in order to qualify for the exemptions from Section 16 of the Securities
Exchange Act of 1934, as amended (the "Act"), pursuant to Rule 16b-3 promulgated
by the Securities and Exchange Commission. Any direction or distribution which
is subject to the rules set forth in this Section must satisfy each of the
provisions set forth below to the extent applicable. An Insider-Participant is a
Participant who: (A) either (i) is or was in the prior six months an officer or
director of an Employer or (ii) owns, directly or indirectly, more than ten
percent of any class of Employer equity securities registered pursuant to
Section 12 of the Act and (B) is subject to Section 16 of the Act and the rules
promulgated thereunder by the Securities and Exchange Commission.

An Insider-Participant's direction to transfer the investment of such
Insider-Participant's Account either to or from the Employer Stock Investment
Fund from any other funds under the Plan is subject to the provisions of Section
16 of the Act or the regulations promulgated thereunder.

In the event the provisions of Section 16 of the Act or the regulations
promulgated thereunder are amended, changing the parameters effecting the
restrictions applicable to Insider-Participants, the above restrictions shall be
deemed to be automatically amended to permit Insider-Participants to make
transfers, distributions and elections in accordance with and to the extent
provided by such amended provisions of the Act or regulations promulgated
thereunder.

Notwithstanding any other provision of the Plan to the contrary, effective
November 25, 2002, an Insider-Participant's direction to invest (directly or
indirectly) all or any portion of such Insider-Participant's Account to the
Employer Stock Investment Fund shall cease to be made under the Plan. The
Employer Stock Investment Fund and any other funds under the Plan are subject to
the provisions of Section 16 of the Act or the regulations promulgated
thereunder.

                                       43
<PAGE>

                                   ARTICLE XI
                         CREDITING AND VALUING ACCOUNTS

11.1     CREDITING ACCOUNTS

All contributions made under the provisions of the Plan shall be credited to
Accounts in the Trust Funds by the Trustee, in accordance with procedures
established in writing by the Administrator, either when received or on the
succeeding Valuation Date after valuation of the Trust Fund has been completed
for such Valuation Date as provided in Section 11.2, as shall be determined by
the Administrator.

11.2     VALUING ACCOUNTS

Accounts in the Trust Funds shall be valued by the Trustee on the Valuation
Date, in accordance with procedures established in writing by the Administrator,
either in the manner adopted by the Trustee and approved by the Administrator or
in the manner set forth in Section 11.3 as Plan valuation procedures, as
determined by the Administrator.

11.3     PLAN VALUATION PROCEDURES

With respect to the Trust Funds, the Administrator may determine that the
following valuation procedures shall be applied. As of each Valuation Date
hereunder, the portion of any Accounts in a Trust Fund shall be adjusted to
reflect any increase or decrease in the value of the Trust Fund for the period
of time occurring since the immediately preceding Valuation Date for the Trust
Fund (the "valuation period") in the following manner:

(a)      First, the value of the Trust Fund shall be determined by valuing all
         of the assets of the Trust Fund at fair market value.

(b)      Next, the net increase or decrease in the value of the Trust Fund
         attributable to net income and all profits and losses, realized and
         unrealized, during the valuation period shall be determined on the
         basis of the valuation under paragraph (a) taking into account
         appropriate adjustments for contributions, loan payments, and transfers
         to and distributions, withdrawals, loans, and transfers from such Trust
         Fund during the valuation period.

(c)      Finally, the net increase or decrease in the value of the Trust Fund
         shall be allocated among Accounts in the Trust Fund in the ratio of the
         balance of the portion of such Account in the Trust Fund as of the
         preceding Valuation Date less any distributions, withdrawals, loans,
         and transfers from such Account balance in the Trust Fund since the
         Valuation Date to the aggregate balances of the portions of all
         Accounts in the Trust Fund similarly adjusted, and each Account in the
         Trust Fund shall be credited or charged with

                                       44
<PAGE>

         the amount of its allocated share. Notwithstanding the foregoing, the
         Administrator may adopt such accounting procedures as it considers
         appropriate and equitable to establish a proportionate crediting of net
         increase or decrease in the value of the Trust Fund for contributions,
         loan payments, and transfers to and distributions, withdrawals, loans,
         and transfers from such Trust Fund made by or on behalf of a
         Participant during the valuation period.

11.4     FINALITY OF DETERMINATIONS

The Trustee shall have exclusive responsibility for determining the value of
each Account maintained hereunder. The Trustee's determinations thereof shall be
conclusive upon all interested parties.

11.5     NOTIFICATION

Within a reasonable period of time after the end of each Plan Year, the
Administrator shall notify each Participant and Beneficiary of the value of his
Account and Sub-Accounts as of a Valuation Date during the Plan Year.

                                       45
<PAGE>

                                   ARTICLE XII
                                      LOANS

12.1     APPLICATION FOR LOAN

A Participant who is a party in interest as defined in ERISA Section 3(14) may
make application to the Administrator for a loan from his Account. Loans shall
be made to Participants in accordance with written guidelines which are hereby
incorporated into and made a part of the Plan. To the extent that such written
guidelines comply with the requirements of Code Section 72(p), but are
inconsistent with the provisions of this Article, such written guidelines shall
be given effect.

As collateral for any loan granted hereunder, the Participant shall grant to the
Plan a security interest in his vested interest under the Plan equal to the
amount of the loan; provided, however, that in no event may the security
interest exceed 50 percent of the Participant's vested interest under the Plan
determined as of the date as of which the loan is originated in accordance with
Plan provisions. In the case of a Participant who is an active employee, the
Participant also shall enter into an agreement to repay the loan by payroll
withholding. No loan in excess of 50 percent of the Participant's vested
interest under the Plan shall be made from the Plan. Loans shall not be made
available to Highly Compensated Employees in an amount greater than the amount
made available to other employees.

A loan shall not be granted unless the Participant consents to the charging of
his Account for unpaid principal and interest amounts in the event the loan is
declared to be in default. If a Participant's Account is subject to the
"automatic annuity" provisions under Article XVI, the Participant's spouse must
consent in writing to any loan hereunder. Any spousal consent given pursuant to
this Section must be made within the 90-day period ending on the date the Plan
acquires a security interest in the Participant's Account, must acknowledge the
effect of the loan, and must be witnessed by a Plan representative or a notary
public. Such spousal consent shall be binding with respect to the consenting
spouse and any subsequent spouse with respect to the loan. A new spousal consent
shall be required if the Participant's Account is used for security in any
renegotiation, extension, renewal, or other revision of the loan.

12.2     REDUCTION OF ACCOUNT UPON DISTRIBUTION

Notwithstanding any other provision of the Plan, the amount of a Participant's
Account that is distributable to the Participant or his Beneficiary under
Article XIII or XV shall be reduced by the portion of his vested interest that
is held by the Plan as security for any loan outstanding to the Participant,
provided that the reduction is used to repay the loan. If distribution is made
because of the Participant's death prior to the commencement of distribution of
his Account and the Participant's vested interest in his Account is payable to
more than one individual as Beneficiary, then the balance of the Participant's
vested interest in his Account shall be adjusted

                                       46
<PAGE>

by reducing the vested account balance by the amount of the security used to
repay the loan, as provided in the preceding sentence, prior to determining the
amount of the benefit payable to each such individual.

12.3     REQUIREMENTS TO PREVENT A TAXABLE DISTRIBUTION

Notwithstanding any other provision of the Plan to the contrary, the following
terms and conditions shall apply to any loan made to a Participant under this
Article:

(a)      The interest rate on any loan to a Participant shall be a reasonable
         interest rate commensurate with current interest rates charged for
         loans made under similar circumstances by persons in the business of
         lending money.

(b)      The amount of any loan to a Participant (when added to the outstanding
         balance of all other loans to the Participant from the Plan or any
         other plan maintained by an Employer or a Related Company) shall not
         exceed the lesser of:

         (i)      $50,000, reduced by the excess, if any, of the highest
                  outstanding balance of any other loan to the Participant from
                  the Plan or any other plan maintained by an Employer or a
                  Related Company during the preceding 12-month period over the
                  outstanding balance of such loans on the date a loan is made
                  hereunder; or

         (ii)     50 percent of the vested portions of the Participant's Account
                  and his vested interest under all other plans maintained by an
                  Employer or a Related Company.

(c)      The term of any loan to a Participant shall be no greater than five
         years, except in the case of a loan used to acquire any dwelling unit
         which within a reasonable period of time is to be used (determined at
         the time the loan is made) as a principal residence (as defined in Code
         Section 121) of the Participant.

(d)      Substantially level amortization shall be required over the term of the
         loan with payments made not less frequently than quarterly, except that
         if so provided in the written guidelines applicable to Plan loans, the
         amortization schedule may be waived and payments suspended while a
         Participant is on a leave of absence from employment with an Employer
         or any Related Company (for periods in which the Participant does not
         perform military service as described in paragraph (e)), provided that
         all of the following requirements are met:

         (i)      Such leave is either without pay or at a reduced rate of pay
                  that, after withholding for employment and income taxes, is
                  less than the amount required to be paid under the
                  amortization schedule;

                                       47
<PAGE>

         (ii)     Payments resume after the earlier of (a) the date such leave
                  of absence ends or (b) the one-year anniversary of the date
                  such leave began;

         (iii)    The period during which payments are suspended does not exceed
                  one year;

         (iv)     Payments resume in an amount not less than the amount required
                  under the original amortization schedule; and

         (v)      The waiver of the amortization schedule does not extend the
                  period of the loan beyond the maximum period permitted under
                  this Article.

(e)      If a Participant is absent from employment with any Employer or any
         Related Company for a period during which he performs services in the
         uniformed services (as defined in chapter 45 of title 38 of the United
         States Code), whether or not such services constitute qualified
         military service, the suspension of payments shall not be taken into
         account for purposes of applying either paragraph (c) or paragraph (d)
         of this Section provided that all of the following requirements are
         met:

         (i)      Payments resume upon completion of such military service;

         (ii)     Payments resume in an amount not less than the amount required
                  under the original amortization schedule and continue in such
                  amount until the loan is repaid in full;

         (iii)    Upon resumption, payments are made no less frequently than
                  required under the original amortization schedule and continue
                  under such schedule until the loan is repaid in full; and

         (iv)     The loan is repaid in full, including interest accrued during
                  the period of such military service, no later than the last
                  scheduled repayment date under the original amortization
                  schedule extended by the period of such military service.

(f)      The loan shall be evidenced by a legally enforceable agreement that
         demonstrates compliance with the provisions of this section.

12.4     ADMINISTRATION OF LOAN INVESTMENT FUND

Upon approval of a loan to a Participant, the Administrator shall direct the
Trustee to transfer an amount equal to the loan amount from the Investment Funds
in which it is invested, as directed by the Administrator, to the loan
Investment Fund established in the Participant's name. Any loan approved by the
Administrator shall be made to the Participant out of the Participant's loan
Investment Fund. All principal and interest paid by the Participant on a loan
made under this Article shall be deposited to his Account and shall be allocated
upon receipt among the

                                       48
<PAGE>

Investment Funds in accordance with the Participant's currently effective
investment election. The balance of the Participant's loan Investment Fund shall
be decreased by the amount of principal payments and the loan Investment Fund
shall be terminated when the loan has been repaid in full.

12.5     DEFAULT

If either (1) a Participant fails to make or cause to be made, any payment
required under the terms of the loan within 90 days following the date on which
such payment shall become due, unless payment is not made because the
Participant is on a leave of absence and the amortization schedule is waived as
provided in Section 12.3(d) or (e), or (2) there is an outstanding principal
balance existing on a loan after the last scheduled repayment date (extended as
provided in Section 12.3(e), if applicable), the Administrator shall direct the
Trustee to declare the loan to be in default, and the entire unpaid balance of
such loan, together with accrued interest, shall be immediately due and payable.
In any such event, if such balance and interest thereon is not then paid, the
Trustee shall charge the Account of the borrower with the amount of such balance
and interest as of the earliest date a distribution may be made from the Plan to
the borrower without adversely affecting the tax qualification of the Plan or of
the cash or deferred arrangement.

12.6     DEEMED DISTRIBUTION UNDER CODE SECTION 72(p)

If a Participant's loan is in default as provided in Section 12.5, the
Participant shall be deemed to have received a taxable distribution in the
amount of the outstanding loan balance as required under Code Section 72(p),
whether or not distribution may actually be made from the Plan without adversely
affecting the tax qualification of the Plan.

If a Participant is deemed to have received distribution of an outstanding loan
balance hereunder, no further loans may be made to such Participant from his
Account unless either (a) there is a legally enforceable arrangement among the
Participant, the Plan, and the Participant's employer that repayment of such
loan shall be made by payroll withholding or (b) the loan is secured by such
additional collateral consisting of real, personal, or other property
satisfactory to the Administrator to provide adequate security for the loan.

12.7     TREATMENT OF OUTSTANDING BALANCE OF LOAN DEEMED DISTRIBUTED UNDER CODE
         SECTION 72(p)

With respect to any loan made on or after January 1, 2002, the balance of such
loan that is deemed to have been distributed to a Participant hereunder shall
cease to be an outstanding loan for purposes of Code Section 72(p) and a
Participant shall not be treated as having received a taxable distribution when
his Account is offset by such outstanding loan balance as provided in Section
12.5. Any interest that accrues on a loan after it is deemed to have been
distributed shall not be treated as an additional loan to the Participant and
shall not be included in the Participant's taxable income as a deemed
distribution. Notwithstanding the foregoing, however, unless a

                                       49
<PAGE>

Participant repays such loan, with interest, the amount of such loan, with
interest thereon calculated as provided in the original loan note, shall
continue to be considered an outstanding loan for purposes of determining the
maximum permissible amount of any subsequent loan under Section 12.3(b).

If a Participant elects to make payments on a loan after it is deemed to have
been distributed hereunder, such payments shall be treated as After-Tax
Contributions to the Plan solely for purposes of determining the taxable portion
of the Participant's Account and shall not be treated as After-Tax Contributions
for any other Plan purpose, including application of the limitations on
contributions applicable under Code Sections 401(m) and 415.

12.8     SPECIAL RULES APPLICABLE TO LOANS

Any loan made hereunder shall be subject to the following rules:

(a)      Minimum Loan Amount: A Participant may not request a loan for less than
         $1,000.

(b)      Maximum Number of Outstanding Loans: A Participant may not have more
         than two outstanding loans at any time. A Participant with two
         outstanding loans may not apply for another loan until all but one of
         the existing loans is repaid in full and may not refinance an existing
         loan or obtain a third loan for the purpose of paying off an existing
         loan. The provisions of this paragraph shall not apply to any loans
         made prior to the effective date of this amendment and restatement;
         provided, however, that any such loan shall be taken into account in
         determining whether a Participant may apply for a new loan hereunder.

(c)      Maximum Period for Principal Residence Loan: The term of any loan to a
         Participant that is used to acquire any dwelling unit which within a
         reasonable period of time is to be used (determined at the time the
         loan is made) as a principal residence (as defined in Code Section 121)
         of the Participant shall be no greater than ten years.

(d)      Pre-Payment Without Penalty: A Participant may pre-pay the balance of
         any loan hereunder prior to the date it is due without penalty.

(e)      Effect of Termination of Employment: Upon a Participant's termination
         of employment, the balance of any outstanding loan hereunder shall
         become due and owing within 90 days of termination of employment.

(f)      No Roll Over of Loans: A Participant may not elect to roll over any
         loan note held pursuant to the provisions of this Article.

                                       50
<PAGE>

12.9     LOANS GRANTED PRIOR TO AMENDMENT

Notwithstanding any other provision of this Article to the contrary, any loan
made under the provisions of the Plan as in effect prior to this amendment and
restatement shall remain outstanding until repaid in accordance with its terms
or the otherwise applicable Plan provisions.

                                       51
<PAGE>

                                  ARTICLE XIII
                           WITHDRAWALS WHILE EMPLOYED

13.1     AGE 59 1/2 WITHDRAWALS

A Participant who is employed by an Employer or a Related Company and who has
attained age 59 1/2 may elect, subject to the limitations and conditions
prescribed in this Article, to make a cash withdrawal or, if the Participant's
Account is subject to the "automatic annuity" provisions of Article XVI, a
withdrawal through the purchase of a Qualified Joint and Survivor Annuity or a
Single Life Annuity as provided in Article XVI from his vested interest in any
of the following Sub-Accounts:

(a)      his Tax-Deferred Contributions Sub-Account.

(b)      his Rollover Contributions Sub-Account.

(c)      his Qualified Nonelective Contributions Sub-Account.

(d)      his Qualified Matching Contributions Sub-Account.

(e)      his Regular Matching Contributions Sub-Account.

(f)      his Additional Discretionary Matching Contributions Sub-Account.

13.2     OVERALL LIMITATIONS ON NON-HARDSHIP WITHDRAWALS

Non-hardship withdrawals made pursuant to this Article shall be subject to the
following conditions and limitations:

(a)      A Participant must apply for a non-hardship withdrawal such number of
         days prior to the date as of which it is to be effective as the
         Administrator may prescribe.

(b)      Withdrawals may be made effective as soon as administratively
         practicable after the Administrator's approval of the Participant's
         withdrawal application.

(c)      If a Participant's Account is subject to the "automatic annuity"
         provisions of Article XVI, the Participant's spouse must consent to any
         withdrawal hereunder, unless the withdrawal is made in the form of a
         Qualified Joint and Survivor Annuity.

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<PAGE>

13.3     HARDSHIP WITHDRAWALS

A Participant who is employed by an Employer or a Related Company and who is
determined by the Administrator to have incurred a hardship in accordance with
the provisions of this Article may elect, subject to the limitations and
conditions prescribed in this Article, to make a cash withdrawal or, if the
Participant's Account is subject to the "automatic annuity" provisions of
Article XVI, a withdrawal through the purchase of a Qualified Joint and Survivor
Annuity or a Single Life Annuity as provided in Article XVI from his vested
interest in any of the following Sub-Accounts:

(a)      his Tax-Deferred Contributions Sub-Account, excluding any income
         credited to such Sub-Account.

(b)      his Rollover Contributions Sub-Account.

13.4     HARDSHIP DETERMINATION

The Administrator shall grant a hardship withdrawal only if it determines that
the withdrawal is necessary to meet an immediate and heavy financial need of the
Participant. An immediate and heavy financial need of the Participant means a
financial need on account of:

(a)      expenses previously incurred by or necessary to obtain for the
         Participant, the Participant's spouse, or any dependent of the
         Participant (as defined in Section 152 of the Code) medical care
         described in Section 213(d) of the Code;

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

(c)      payment of tuition, related educational fees, and room and board
         expenses for the next 12 months of post-secondary education for the
         Participant, the Participant's spouse, or any dependent of the
         Participant; or

(d)      the need to prevent the eviction of the Participant from his principal
         residence or foreclosure on the mortgage of the Participant's principal
         residence.

13.5     SATISFACTION OF NECESSITY REQUIREMENT FOR HARDSHIP WITHDRAWALS

A withdrawal shall be deemed to be necessary to satisfy an immediate and heavy
financial need of a Participant only if the Participant satisfies all of the
following requirements:

(a)      The withdrawal is not in excess of the amount of the immediate and
         heavy financial need of the Participant.

                                       53
<PAGE>

(b)      The Participant has obtained all distributions, other than hardship
         distributions, and all non-taxable loans currently available under all
         plans maintained by an Employer or any Related Company.

(c)      The Participant's Tax-Deferred Contributions and the Participant's
         "elective contributions" and "employee contributions", as defined in
         Article VII, under all other qualified and non-qualified deferred
         compensation plans maintained by an Employer or any Related Company
         shall be suspended for at least 12 months after his receipt of the
         withdrawal.

(d)      The Participant's Tax-Deferred Contributions and "elective
         contributions", as defined in Article VII, for his taxable year
         immediately following the taxable year of the withdrawal shall not
         exceed the applicable limit under Code Section 402(g) for such next
         taxable year less the amount of the Participant's Tax-Deferred
         Contributions and "elective contributions" for the taxable year of the
         withdrawal.

A Participant shall not fail to be treated as an Eligible Employee for purposes
of applying the limitations contained in Article VII of the Plan merely because
his Tax-Deferred Contributions are suspended in accordance with this Section.

13.6     CONDITIONS AND LIMITATIONS ON HARDSHIP WITHDRAWALS

Hardship withdrawals made pursuant to this Article shall be subject to the
following conditions and limitations:

(a)      A Participant must apply for a hardship withdrawal such number of days
         prior to the date as of which it is to be effective as the
         Administrator may prescribe.

(b)      Hardship withdrawals may be made effective as soon as administratively
         practicable after the Administrator's approval of the Participant's
         withdrawal application.

(c)      The amount of a hardship withdrawal may include any amounts necessary
         to pay any Federal, state, or local income taxes or penalties
         reasonably anticipated to result from the distribution.

(d)      If a Participant's Account is subject to the "automatic annuity"
         provisions of Article XVI, the Participant's spouse must consent to any
         withdrawal hereunder, unless the withdrawal is made in the form of a
         Qualified Joint and Survivor Annuity.

13.7     ORDER OF WITHDRAWAL FROM A PARTICIPANT'S SUB-ACCOUNTS

Distribution of a withdrawal amount shall be made from a Participant's
Sub-Accounts, to the extent necessary, in the order prescribed by the
Administrator, which order shall be uniform with

                                       54
<PAGE>

respect to all Participants and non-discriminatory. If the Sub-Account from
which a Participant is receiving a withdrawal is invested in more than one
Investment Fund, the withdrawal shall be charged against the Investment Funds as
directed by the Administrator.

                                       55
<PAGE>

                                   ARTICLE XIV
                  TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE

14.1     TERMINATION OF EMPLOYMENT AND SETTLEMENT DATE

A Participant's Settlement Date shall occur on the date he terminates employment
with the Employers and all Related Companies because of death, disability,
retirement, or other termination of employment. Written notice of a
Participant's Settlement Date shall be given by the Administrator to the
Trustee.

14.2     SEPARATE ACCOUNTING FOR NON-VESTED AMOUNTS

If as of a Participant's Settlement Date the Participant's vested interest in
his Employer Contributions Sub-Account is less than 100 percent, that portion of
his Employer Contributions Sub-Account that is not vested shall be accounted for
separately from the vested portion and shall be disposed of as provided in the
following Section. If prior to such Settlement Date the Participant received a
distribution under the Plan, his vested interest in his Employer Contributions
Sub-Account shall be an amount ("X") determined by the following formula:

         X = P(AB + D) - D

         For purposes of the formula:

         P =        The Participant's vested interest in his Employer
                    Contributions Sub-Account on the date distribution is to be
                    made.

         AB  =      The balance of the Participant's Employer Contributions
                    Sub-Account as of the Valuation Date immediately preceding
                    the date distribution is to be made.

         D   =      The amount of all prior distributions from the Participant's
                    Employer Contributions Sub-Account. Amounts deemed to have
                    been distributed to a Participant pursuant to Code Section
                    72(p), but which have not actually been offset against the
                    Participant's Account balance shall not be considered
                    distributions hereunder.

14.3     DISPOSITION OF NON-VESTED AMOUNTS

That portion of a Participant's Employer Contributions Sub-Account that is not
vested upon the occurrence of his Settlement Date shall be disposed of as
follows:

(a)      If the Participant has no vested interest in his Account upon the
         occurrence of his Settlement Date or his vested interest in his Account
         as of the date of distribution does

                                       56
<PAGE>

         not exceed $5,000, resulting in the distribution or deemed distribution
         to the Participant of his entire vested interest in his Account, the
         non-vested balance remaining in the Participant's Employer
         Contributions Sub-Account shall be forfeited and his Account closed as
         of (i) the Participant's Settlement Date, if the Participant has no
         vested interest in his Account and is therefore deemed to have received
         distribution on that date, or (ii) the date actual distribution is made
         to the Participant.

(b)      If the Participant's vested interest in his Account exceeds $5,000 and
         the Participant is eligible for and consents in writing to a single sum
         payment of his vested interest in his Account, the non-vested balance
         remaining in the Participant's Employer Contributions Sub-Account shall
         be forfeited and his Account closed as of the date the single sum
         payment occurs, provided that such distribution is made because of the
         Participant's Settlement Date. A distribution is deemed to be made
         because of a Participant's Settlement Date if it occurs prior to the
         end of the second Plan Year beginning on or after the Participant's
         Settlement Date.

(c)      If neither paragraph (a) nor paragraph (b) is applicable, the
         non-vested balance remaining in the Participant's Employer
         Contributions Sub-Account shall continue to be held in such Sub-Account
         and shall not be forfeited until the date the Participant incurs five
         consecutive Breaks in Service.

14.4     TREATMENT OF FORFEITED AMOUNTS

Whenever the non-vested balance of a Participant's Employer Contributions
Sub-Account is forfeited during a Plan Year in accordance with the provisions of
the preceding Section, the amount of such forfeiture shall be applied against
the Employer Contribution obligations for any subsequent Contribution Period of
the Employer for which the Participant last performed services as an Employee or
against Plan expenses, as directed by the Administrator. Notwithstanding the
foregoing, however, should the amount of all such forfeitures for any
Contribution Period with respect to any Employer exceed the amount of such
Employer's Employer Contribution obligation for the Contribution Period, the
excess amount of such forfeitures shall be held unallocated in a suspense
account established with respect to the Employer and shall be applied against
Plan expenses and the Employer's Employer Contribution obligations for the
following Contribution Period.

14.5     RECREDITING OF FORFEITED AMOUNTS

A former Participant who forfeited the non-vested portion of his Employer
Contributions Sub-Account in accordance with the provisions of paragraph (a) or
(b) of Section 14.3 and who is reemployed by an Employer or a Related Company
shall have such forfeited amounts recredited to a new Account in his name,
without adjustment for interim gains or losses experienced by the Trust, if:

                                       57
<PAGE>

(a)      he returns to employment with an Employer or a Related Company before
         he incurs five consecutive Breaks in Service commencing after the date
         he received, or is deemed to have received, distribution of his vested
         interest in his Account;

(b)      he resumes employment covered under the Plan before the earlier of (i)
         the end of the five-year period beginning on the date he is reemployed
         or (ii) the date he incurs five consecutive Breaks in Service
         commencing after the date he received, or is deemed to have received,
         distribution of his vested interest in his Account; and

(c)      if he received actual distribution of his vested interest in his
         Account, he repays to the Plan the full amount of such distribution
         that is attributable to Employer Contributions before the earlier of
         (i) the end of the five year period beginning on the date he is
         reemployed or (ii) the date he incurs five consecutive Breaks in
         Service commencing after the date he received distribution of his
         vested interest in his Account.

Funds needed in any Plan Year to recredit the Account of a Participant with the
amounts of prior forfeitures in accordance with the preceding sentence shall
come first from forfeitures that arise during such Plan Year, and then from
Trust income earned in such Plan Year, to the extent that it has not yet been
allocated among Participants' Accounts as provided in Article XI, with each
Trust Fund being charged with the amount of such income proportionately, unless
his Employer chooses to make an additional Employer Contribution, and shall
finally be provided by his Employer by way of a separate Employer Contribution.

                                       58
<PAGE>

                                   ARTICLE XV
                                  DISTRIBUTIONS

15.1     DISTRIBUTIONS TO PARTICIPANTS

A Participant whose Settlement Date occurs shall receive distribution of his
vested interest in his Account in the form provided under Article XVI beginning
as soon as reasonably practicable following his Settlement Date or the date his
application for distribution is filed with the Administrator, if later.

15.2     PARTIAL DISTRIBUTIONS TO RETIRED OR TERMINATED PARTICIPANTS

A Participant whose Settlement Date has occurred, but who has not reached his
Required Beginning Date may elect to receive partial distribution of any portion
of his Account at any time prior to his Required Beginning Date in the form
provided in Article XVI.

15.3     DISTRIBUTIONS TO BENEFICIARIES

If a Participant dies prior to his Benefit Payment Date, his Beneficiary shall
receive distribution of the Participant's vested interest in his Account in the
form provided under Article XVI beginning as soon as reasonably practicable
following the date the Beneficiary's application for distribution is filed with
the Administrator. Unless distribution is to be made over the life or over a
period certain not greater than the life expectancy of the Beneficiary,
distribution of the Participant's entire vested interest shall be made to the
Beneficiary no later than the end of the fifth calendar year beginning after the
Participant's death. If distribution is to be made over the life or over a
period certain no greater than the life expectancy of the Beneficiary,
distribution shall commence no later than:

(a)      If the Beneficiary is not the Participant's spouse, the end of the
         first calendar year beginning after the Participant's death; or

(b)      If the Beneficiary is the Participant's spouse, the later of (i) the
         end of the first calendar year beginning after the Participant's death
         or (ii) the end of the calendar year in which the Participant would
         have attained age 70 1/2.

If distribution is to be made to a Participant's spouse, it shall be made
available within a reasonable period of time after the Participant's death that
is no less favorable than the period of time applicable to other distributions.
If a Participant dies after the date distribution of his vested interest in his
Account begins under this Article, but before his entire vested interest in his
Account is distributed, his Beneficiary shall receive distribution of the
remainder of the Participant's vested interest in his Account beginning as soon
as reasonably practicable following

                                       59
<PAGE>

the Participant's date of death in a form that provides for distribution at
least as rapidly as under the form in which the Participant was receiving
distribution.

15.4     CASH OUTS AND PARTICIPANT CONSENT

Notwithstanding any other provision of the Plan to the contrary, if a
Participant's vested interest in his Account does not exceed $5,000,
distribution of such vested interest shall be made to the Participant in a
single sum payment or through a direct rollover, as described in Article XVI, as
soon as reasonably practicable following his Settlement Date. If a Participant
has no vested interest in his Account on his Settlement Date, he shall be deemed
to have received distribution of such vested interest on his Settlement Date.

If a Participant's vested interest in his Account exceeds $5,000, distribution
shall not commence to such Participant prior to his Normal Retirement Date
without the Participant's written consent and, if the Participant is married and
his Account is subject to the "automatic annuity" provisions of Article XVI, the
written consent of his spouse. Notwithstanding the foregoing, spousal consent
shall not be required if distribution is made through the purchase of a
Qualified Joint and Survivor Annuity or the spouse cannot be located or spousal
consent cannot be obtained for other reasons set forth in Code Section
401(a)(11) and regulations issued thereunder.

If a Participant's Account is subject to the "automatic annuity" provisions of
Article XVI, the Participant's vested interest in his Account shall be deemed to
exceed $5,000 if the Participant's Benefit Payment Date has occurred with
respect to amounts currently held in his Account and as of such Benefit Payment
Date his vested interest in his Account exceeded $5,000.

15.5     REQUIRED COMMENCEMENT OF DISTRIBUTION

Notwithstanding any other provision of the Plan to the contrary, distribution of
a Participant's vested interest in his Account shall commence to the Participant
no later than the earlier of:

(a)      unless the Participant elects a later date, 60 days after the close of
         the Plan Year in which (i) the Participant's Normal Retirement Date
         occurs, (ii) the tenth anniversary of the year in which he commenced
         participation in the Plan occurs, or (iii) his Settlement Date occurs,
         whichever is latest; or

(b)      his Required Beginning Date.

Distributions required to commence under this Section shall be made in the form
provided under Article XVI and in accordance with Code Section 401(a)(9) and
regulations issued thereunder, including the minimum distribution incidental
benefit requirements.

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15.6     TRANSITION RULES FOR REQUIRED COMMENCEMENT OF DISTRIBUTION

A Participant who attains age 70 1/2 prior to January 1, 2002 and who is not a
five-percent owner may make an election prior to April 1 of the calendar year
following the calendar year in which the Participant attains age 70 1/2 to
postpone his Required Beginning Date as defined in Article I.

A Participant, other than a "five percent owner", as defined in Code Section
416(i) and determined in accordance with Code Section 416, who is receiving
required distributions under the Plan pursuant to the provisions of Code Section
401(a)(9) as in effect prior to January 1, 1997, and whose Settlement Date has
not occurred may elect to discontinue further distribution hereunder. Consent of
a Participant's spouse shall not be required for a Participant to elect to
discontinue further distribution hereunder.

The following provisions shall apply to a Participant who discontinues further
distribution as provided in this Section:

(a)      Such Participant may not recommence distribution until otherwise
         permitted under the terms of the Plan other than this Section.

(b)      The recommencement of distributions to such Participant shall not
         constitute a new Benefit Payment Date with respect to such Participant.

(c)      Distribution shall recommence to the Participant in the form elected by
         the Participant on his Benefit Payment Date; provided, however, that if
         the Participant elected a form of payment that is not available to
         retirees, distribution shall recommence to the Participant in the form
         that would have been applicable to him if he had continued receiving
         distribution until retirement rather than electing to discontinue
         distribution.

Notwithstanding any other provision of this Section, a Participant to whom
distribution has been made from the Plan through the purchase of an annuity
contract may not elect to discontinue further payments to be made under the
terms of such annuity contract.

15.7     REEMPLOYMENT OF A PARTICIPANT

If a Participant whose Settlement Date has occurred is reemployed by an Employer
or a Related Company, he shall lose his right to any distribution or further
distributions from the Trust arising from his prior Settlement Date and his
interest in the Trust shall thereafter be treated in the same manner as that of
any other Participant whose Settlement Date has not occurred.

15.8     RESTRICTIONS ON ALIENATION

Except as provided in Code Section 401(a)(13) (relating to qualified domestic
relations orders), Code Section 401(a)(13)(C) and (D) (relating to offsets
ordered or required under a criminal

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<PAGE>

conviction involving the Plan, a civil judgment in connection with a violation
or alleged violation of fiduciary responsibilities under ERISA, or a settlement
agreement between the Participant and the Department of Labor in connection with
a violation or alleged violation of fiduciary responsibilities under ERISA),
Section 1.401(a)-13(b)(2) of Treasury regulations (relating to Federal tax
levies and judgments), or as otherwise required by law, no benefit under the
Plan at any time shall be subject in any manner to anticipation, alienation,
assignment (either at law or in equity), encumbrance, garnishment, levy,
execution, or other legal or equitable process; and no person shall have power
in any manner to anticipate, transfer, assign (either at law or in equity),
alienate or subject to attachment, garnishment, levy, execution, or other legal
or equitable process, or in any way encumber his benefits under the Plan, or any
part thereof, and any attempt to do so shall be void.

15.9     FACILITY OF PAYMENT

If the Administrator finds that any individual to whom an amount is payable
hereunder is incapable of attending to his financial affairs because of any
mental or physical condition, including the infirmities of advanced age, such
amount (unless prior claim therefore shall have been made by a duly qualified
guardian or other legal representative) may, in the discretion of the
Administrator, be paid to another person for the use or benefit of the
individual found incapable of attending to his financial affairs or in
satisfaction of legal obligations incurred by or on behalf of such individual.
The Trustee shall make such payment only upon receipt of written instructions to
such effect from the Administrator. Any such payment shall be charged to the
Account from which any such payment would otherwise have been paid to the
individual found incapable of attending to his financial affairs and shall be a
complete discharge of any liability therefore under the Plan.

15.10    INABILITY TO LOCATE PAYEE

If any benefit becomes payable to any person, or to the executor or
administrator of any deceased person, and if that person or his executor or
administrator does not present himself to the Administrator within a reasonable
period after the Administrator mails written notice of his eligibility to
receive a distribution hereunder to his last known address and makes such other
diligent effort to locate the person as the Administrator determines, that
benefit will be forfeited. However, if the payee later files a claim for that
benefit, the benefit will be restored.

15.11    DISTRIBUTION PURSUANT TO QUALIFIED DOMESTIC RELATIONS ORDERS

Notwithstanding any other provision of the Plan to the contrary, if a qualified
domestic relations order so provides, distribution may be made to an alternate
payee pursuant to a qualified domestic relations order, as defined in Code
Section 414(p), regardless of whether the Participant's Settlement Date has
occurred or whether the Participant is otherwise entitled to receive a
distribution under the Plan.

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                                   ARTICLE XVI
                                 FORM OF PAYMENT

16.1     DEFINITIONS

For purposes of this Article, the following terms have the following meanings:

The "AUTOMATIC ANNUITY FORM" means the form of annuity that will be purchased on
behalf of a Participant who has elected to receive distribution through the
purchase of an annuity contract that provides for payment over his life (or
whose Account includes assets transferred directly from a plan subject to Code
Section 417) unless the Participant elects another form of annuity.

A "QUALIFIED ELECTION" means an election that is made during the qualified
election period. A "qualified election" of a form of payment other than a
Qualified Joint and Survivor Annuity or designating a Beneficiary other than the
Participant's spouse to receive amounts otherwise payable as a Qualified
Preretirement Survivor Annuity must include the written consent of the
Participant's spouse, if any. A Participant's spouse will be deemed to have
given written consent to the Participant's election if the Participant
establishes to the satisfaction of a Plan representative that spousal consent
cannot be obtained because the spouse cannot be located or because of other
circumstances set forth in Code Section 401(a)(11) and regulations issued
thereunder. The spouse's written consent must acknowledge the effect of the
Participant's election and must be witnessed by a Plan representative or a
notary public. In addition, the spouse's written consent must either (i) specify
the form of payment selected instead of a Qualified Joint and Survivor Annuity,
if applicable, and that such form may not be changed (except to a Qualified
Joint and Survivor Annuity) without written spousal consent and specify any
non-spouse Beneficiary designated by the Participant, if applicable, and that
such Beneficiary may not be changed without written spousal consent or (ii)
acknowledge that the spouse has the right to limit consent as provided in clause
(i), but permit the Participant to change the form of payment selected or the
designated Beneficiary without the spouse's further consent. Any written consent
given or deemed to have been given by a Participant's spouse hereunder shall be
irrevocable and shall be effective only with respect to such spouse and not with
respect to any subsequent spouse.

The "QUALIFIED ELECTION PERIOD" with respect to the "automatic annuity form"
means the 90 day period ending on a Participant's Benefit Payment Date. The
"qualified election period" with respect to a Qualified Preretirement Survivor
Annuity means the period beginning on the later of (i) the date his Account
becomes subject to the automatic annuity provisions of this Article or (ii) the
first day of the Plan Year in which the Participant attains age 35 or, if he
terminates employment prior to such date, the day he terminates employment with
his Employer and all Related Companies. A Participant whose employment has not
terminated may make a "qualified election" designating a Beneficiary other than
his spouse prior to the Plan Year in which he

                                       63
<PAGE>

attains age 35; provided, however, that such election shall cease to be
effective as of the first day of the Plan Year in which the Participant attains
age 35.

16.2     NORMAL FORM OF PAYMENT

Subject to the Qualified Preretirement Survivor Annuity requirements described
in this Article, unless a Participant, or his Beneficiary, if the Participant
has died, elects an optional form of payment, distribution shall be made to the
Participant, or his Beneficiary, as the case may be, in a single sum payment.

16.3     OPTIONAL FORMS OF PAYMENT

A Participant, or his Beneficiary, as the case may be, may elect to receive
distribution of all or a portion of his Account in one of the following optional
forms of payment:

(a)      Installment Payments - Distribution shall be made in a series of cash
         installments over a period not exceeding the life expectancy of the
         Participant, or the Participant's Beneficiary, if the Participant has
         died, or a period not exceeding the joint life and last survivor
         expectancy of the Participant and his Beneficiary. Each installment
         shall be equal in amount except as necessary to adjust for any changes
         in the value of the Participant's Account. The determination of life
         expectancies shall be made on the basis of the expected return
         multiples in Tables V or VI of Section 1.72-9 of the Treasury
         regulations and shall be calculated once at the time installment
         payments begin.

(b)      Annuity Contract - Distribution shall be made through the purchase of a
         single premium, nontransferable annuity contract for such term and in
         such form as the Participant, or his Beneficiary, if the Participant
         has died, shall select, subject to the automatic annuity requirements
         described in this Article; provided, however, that a Participant's
         Beneficiary may not elect to receive distribution of an annuity payable
         over the joint lives of the Beneficiary and any other individual. The
         terms of any annuity contract purchased hereunder and distributed to a
         Participant or his Beneficiary shall comply with the requirements of
         the Plan.

16.4     CHANGE OF ELECTION

Subject to the automatic annuity requirements of this Article, a Participant or
Beneficiary who has elected an optional form of payment may revoke or change his
election at any time prior to his Benefit Payment Date by filing his election
with the Administrator in the form prescribed by the Administrator.

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<PAGE>

16.5     AUTOMATIC ANNUITY REQUIREMENTS

If a Participant elects to receive distribution through the purchase of an
annuity contract that provides for payment over his life (or his Account
includes assets transferred directly from a plan subject to Code Section 417),
distribution shall be made to such Participant through the purchase of an
annuity contract that provides for payment in one of the following "automatic
annuity forms", unless the Participant elects a different type of annuity.

(a)      The "automatic annuity form" for a Participant who is married on his
         Benefit Payment Date is the 50 percent Qualified Joint and Survivor
         Annuity.

(b)      The "automatic annuity form" for a Participant who is not married on
         his Benefit Payment Date is the Single Life Annuity.

A Participant's election of an annuity other than the "automatic annuity form"
shall not be effective unless it is a "qualified election"; provided, however,
that spousal consent shall not be required if the form of payment elected by the
Participant is a Qualified Joint and Survivor Annuity. A Participant who has
elected to receive distribution through the purchase of an annuity contract that
provides for payment over his life (or whose Account includes assets transferred
directly from a plan subject to Code Section 417) may only change his election
of a form of payment pursuant to a "qualified election"; provided, however, that
spousal consent shall not be required if the form of payment elected by the
Participant is a Qualified Joint and Survivor Annuity.

16.6     QUALIFIED PRERETIREMENT SURVIVOR ANNUITY REQUIREMENTS

If a married Participant who elects to receive distribution through the purchase
of an annuity contract that provides for payment over his life (or whose Account
includes assets transferred directly from a plan subject to Code Section 417)
dies before his Benefit Payment Date, his spouse shall receive distribution of
the value of the Participant's vested interest in his Account through the
purchase of an annuity contract that provides for payment over the life of the
Participant's spouse. A Participant's spouse may elect to receive distribution
under any one of the other forms of payment available under this Article instead
of in the Qualified Preretirement Survivor Annuity form. A married Participant
who has elected to receive distribution through the purchase of an annuity
contract that provides for payment over his life (or whose Account includes
assets transferred directly from a plan subject to Code Section 417) may only
designate a non-spouse Beneficiary to receive distribution of his Account
pursuant to a "qualified election".

16.7     DIRECT ROLLOVER

Notwithstanding any other provision of the Plan to the contrary, in lieu of
receiving distribution in a form of payment provided under this Article, a
"qualified distributee" may elect in writing, in accordance with rules
prescribed by the Administrator, to have a portion or all of any "eligible

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<PAGE>

rollover distribution" paid directly by the Plan to the "eligible retirement
plan" designated by the "qualified distributee". Any such payment by the Plan to
another "eligible retirement plan" shall be a direct rollover.

Notwithstanding the foregoing, a "qualified distributee" may not elect a direct
rollover with respect to an "eligible rollover distribution" if the total value
of such distribution is less than $200 or with respect to a portion of an
"eligible rollover distribution" if the value of such portion is less than $500.
For purposes of this Section, the following terms have the following meanings:

(a)      An "eligible retirement plan" means an individual retirement account
         described in Code Section 408(a), an individual retirement annuity
         described in Code Section 408(b), an annuity plan described in Code
         Section 403(a), or a qualified trust described in Code Section 401(a)
         that accepts rollovers; provided, however, that, in the case of a
         direct rollover by a surviving spouse, an eligible retirement plan does
         not include a qualified trust described in Code Section 401(a).

(b)      An "eligible rollover distribution" means any distribution of all or
         any portion of the balance of a Participant's Account; provided,
         however, that an eligible rollover distribution does not include the
         following:

         (i)      any distribution to the extent such distribution is required
                  under Code Section 401(a)(9).

         (ii)     any distribution that is one of a series of substantially
                  equal periodic payment made not less frequently than annually
                  for the life or life expectancy of the "qualified distributee"
                  or the joint lives or life expectancies of the "qualified
                  distributee" and the "qualified distributee's" designated
                  beneficiary, or for a specified period of ten years or more.

         (iii)    any hardship withdrawal of Tax-Deferred Contributions made in
                  accordance with the provisions of Article XIII.

(c)      A "qualified distributee" means a Participant, his surviving spouse, or
         his spouse or former spouse who is an alternate payee under a qualified
         domestic relations order, as defined in Code Section 414(p).

16.8     NOTICE REGARDING FORMS OF PAYMENT

The Administrator shall provide each Participant with a written explanation of
his right to defer distribution until his Normal Retirement Date, or such later
date as may be provided in the Plan, his right to make a direct rollover, and
the forms of payment available under the Plan, including a written explanation
of (i) the terms and conditions of the "automatic annuity form" applicable if
the Participant elects to receive distribution through the purchase of an
annuity that provides for

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<PAGE>

payment over his life (or if his Account includes assets transferred directly
from a plan subject to Code Section 417), (ii) the Participant's right to choose
a form of payment other than the "automatic annuity form" or to revoke such
choice, and (iii) the rights of the Participant's spouse. The Administrator
shall provide such explanation within the 60 day period ending 30 days before
the Participant's Benefit Payment Date. Notwithstanding the foregoing,
distribution of the Participant's Account may commence fewer than 30 days after
such explanation is provided to the Participant if (i) the Administrator clearly
informs the Participant of his right to consider his election of whether or not
to make a direct rollover or to receive a distribution prior to his Normal
Retirement Date and his election of a form of payment for a period of at least
30 days following his receipt of the explanation, (ii) the Participant, after
receiving the explanation, affirmatively elects an early distribution with his
spouse's written consent, if necessary, and, if the Participant has elected
distribution through the purchase of an annuity contract that provides for
payment over his life (or his Account includes assets transferred directly from
a plan subject to Code Section 417), (iii) the Participant may revoke his
election at any time prior to the later of his Benefit Payment Date or the
expiration of the seven-day period beginning the day after the date the
explanation is provided to him, and (iv) distribution does not commence to the
Participant before such revocation period ends.

In addition, the Administrator shall provide a Participant who has elected
distribution through the purchase of an annuity that provides for payment over
his life (or whose Account includes assets transferred directly from a plan
subject to Code Section 417) with a written explanation of (i) the terms and
conditions of the Qualified Preretirement Survivor Annuity, (ii) the
Participant's right to designate a non-spouse Beneficiary to receive
distribution of his Account otherwise payable as a Qualified Preretirement
Survivor Annuity or to revoke such designation, and (iii) the rights of the
Participant's spouse. The Administrator shall provide such explanation within
one of the following periods, whichever ends last:

(a)      the period beginning with the first day of the Plan Year in which the
         Participant attains age 32 and ending on the last day of the Plan Year
         preceding the Plan Year in which the Participant attains age 35;

(b)      the period beginning 12 calendar months before the date an individual
         becomes a Participant and ending 12 calendar months after such date; or

(c)      provided the Participant's Account does not include assets transferred
         directly from a plan subject to Code Section 417, the period beginning
         12 calendar months before the date the Participant elects to receive
         distribution through the purchase of an annuity contract that provides
         for payment over his life and ending 12 calendar months after such
         date;

provided, however, that in the case of a Participant who separates from service
prior to attaining age 35, the explanation shall be provided to such Participant
within the period beginning 12 calendar months before the Participant's
separation from service and ending 12 calendar months after his separation from
service.

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<PAGE>

16.9     REEMPLOYMENT

If a Participant is reemployed by an Employer or a Related Company prior to
receiving distribution of the entire balance of his vested interest in his
Account, his prior election of a form of payment hereunder shall become
ineffective. Notwithstanding the foregoing, if a Participant had elected to
receive distribution through the purchase of an annuity contract that provides
for payment over his life, the automatic annuity and Qualified Preretirement
Survivor Annuity requirements described in this Article shall continue to apply
to his entire Account.

16.10    DISTRIBUTION IN THE FORM OF EMPLOYER STOCK

Notwithstanding any other provision of the Plan to the contrary, to the extent
that his Account is invested in Employer Stock on the date distribution is to be
made to a Participant, the Participant may elect to receive distribution of the
fair market value of such Account in the form of Employer Stock.

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<PAGE>

                                  ARTICLE XVII
                                  BENEFICIARIES

17.1     DESIGNATION OF BENEFICIARY

An unmarried Participant's Beneficiary shall be the person or persons designated
by such Participant in accordance with rules prescribed by the Administrator. A
married Participant's Beneficiary shall be his spouse, unless the Participant
designates a person or persons other than his spouse as Beneficiary with his
spouse's written consent. For purposes of this Section, a Participant shall be
treated as unmarried and spousal consent shall not be required if the
Participant is not married on his Benefit Payment Date. A Participant's
designation of a Beneficiary shall be subject to the Qualified Preretirement
Survivor Annuity provisions of Article XVI.

If no Beneficiary has been designated pursuant to the provisions of this
Section, or if no Beneficiary survives the Participant and he has no surviving
spouse, then the Beneficiary under the Plan shall be the deceased Participant's
surviving children in equal shares or, if there are no surviving children, the
Participant's estate. If a Beneficiary dies after becoming entitled to receive a
distribution under the Plan but before distribution is made to him in full, and
if the Participant has not designated another Beneficiary to receive the balance
of the distribution in that event, the estate of the deceased Beneficiary shall
be the Beneficiary as to the balance of the distribution.

17.2     SPOUSAL CONSENT REQUIREMENTS

Any written spousal consent given pursuant to this Article must acknowledge the
effect of the action taken and must be witnessed by a Plan representative or a
notary public. In addition, the spouse's written consent must either (i) specify
any non-spouse Beneficiary designated by the Participant and that such
Beneficiary may not be changed without written spousal consent or (ii)
acknowledge that the spouse has the right to limit consent to a specific
Beneficiary, but permit the Participant to change the designated Beneficiary
without the spouse's further consent. A Participant's spouse will be deemed to
have given written consent to the Participant's designation of Beneficiary if
the Participant establishes to the satisfaction of a Plan representative that
such consent cannot be obtained because the spouse cannot be located or because
of other circumstances set forth in Section 401(a)(11) of the Code and
regulations issued thereunder. Any written consent given or deemed to have been
given by a Participant's spouse hereunder shall be valid only with respect to
the spouse who signs the consent.

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<PAGE>

                                  ARTICLE XVIII
                                 ADMINISTRATION

18.1     AUTHORITY OF THE SPONSOR

The Sponsor, which shall be the administrator for purposes of ERISA and the plan
administrator for purposes of the Code, shall be responsible for the
administration of the Plan and, in addition to the powers and authorities
expressly conferred upon it in the Plan, shall have all such powers and
authorities as may be necessary to carry out the provisions of the Plan,
including the power and authority to interpret and construe the provisions of
the Plan, to make benefit determinations, and to resolve any disputes which
arise under the Plan. The Sponsor may employ such attorneys, agents, and
accountants as it may deem necessary or advisable to assist in carrying out its
duties hereunder. The Sponsor shall be a "named fiduciary" as that term is
defined in ERISA Section 402(a)(2). The Sponsor, by action of its board of
directors, may:

(a)      allocate any of the powers, authority, or responsibilities for the
         operation and administration of the Plan (other than trustee
         responsibilities as defined in ERISA Section 405(c)(3)) among named
         fiduciaries; and

(b)      designate a person or persons other than a named fiduciary to carry out
         any of such powers, authority, or responsibilities;

except that no allocation by the Sponsor of, or designation by the Sponsor with
respect to, any of such powers, authority, or responsibilities to another named
fiduciary or a person other than a named fiduciary shall become effective unless
such allocation or designation shall first be accepted by such named fiduciary
or other person in a writing signed by it and delivered to the Sponsor.

18.2     DISCRETIONARY AUTHORITY

In carrying out its duties under the Plan, including making benefit
determinations, interpreting or construing the provisions of the Plan, and
resolving disputes, the Sponsor (or any individual to whom authority has been
delegated in accordance with Section 18.1) shall have absolute discretionary
authority.

18.3     ACTION OF THE SPONSOR

Any act authorized, permitted, or required to be taken under the Plan by the
Sponsor and which has not been delegated in accordance with Section 18.1, may be
taken by a majority of the members of the board of directors of the Sponsor,
either by vote at a meeting, or in writing without a meeting, or by the employee
or employees of the Sponsor designated by the board of directors to carry out
such acts on behalf of the Sponsor. All notices, advice, directions,

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<PAGE>

certifications, approvals, and instructions required or authorized to be given
by the Sponsor as under the Plan shall be in writing and signed by either (i) a
majority of the members of the Sponsor's board of directors or by such member or
members as may be designated by an instrument in writing, signed by all the
members thereof, as having authority to execute such documents on its behalf, or
(ii) the employee or employees authorized to act for the Sponsor in accordance
with the provisions of this Section.

18.4     CLAIMS REVIEW PROCEDURE

Whenever a claim for benefits under the Plan filed by any person (herein
referred to as the "Claimant") is denied, whether in whole or in part, the
Sponsor shall transmit a written notice of such decision to the Claimant within
90 days of the date the claim was filed or, if special circumstances require an
extension, within 180 days of such date, which notice shall be written in a
manner calculated to be understood by the Claimant and shall contain a statement
of (i) the specific reasons for the denial of the claim, (ii) specific reference
to pertinent Plan provisions on which the denial is based, (iii) a description
of any additional material or information necessary for the Claimant to perfect
the claim and an explanation of why such information is necessary, (iv) that the
Claimant is entitled to receive, upon request and free of charge, reasonable
access to, and copies of, all documents, (v) records and other information
relevant to the Claimant's claim, a description of the review procedures and in
the event of an adverse review decision, a statement describing any voluntary
review procedures and the Claimant's right to obtain copies of such procedures,
and (vi) a statement that there is no further administrative review following
the initial review, and that the Claimant has a right to bring a civil action
under ERISA Section 502(a) if the Sponsor's decision on review is adverse to the
Claimant. The notice shall also include a statement advising the Claimant that,
within 60 days of the date on which he receives such notice, he may obtain
review of such decision in accordance with the procedures hereinafter set forth.
Within such 60-day period, the Claimant or his authorized representative may
request that the claim denial be reviewed by filing with the Sponsor a written
request therefore, which request shall contain the following information:

(a)      the date on which the Claimant's request was filed with the Sponsor;
         provided, however, that the date on which the Claimant's request for
         review was in fact filed with the Sponsor shall control in the event
         that the date of the actual filing is later than the date stated by the
         Claimant pursuant to this paragraph;

(b)      the specific portions of the denial of his claim which the Claimant
         requests the Sponsor to review;

(c)      a statement by the Claimant setting forth the basis upon which he
         believes the Sponsor should reverse the previous denial of his claim
         for benefits and accept his claim as made; and

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<PAGE>

(d)      any written material (offered as exhibits) which the Claimant desires
         the Sponsor to examine in its consideration of his position as stated
         pursuant to paragraph (c) of this Section.

Within 60 days of the date determined pursuant to paragraph (a) of this Section
or, if special circumstances require an extension, within 120 days of such date,
the Sponsor shall conduct a full and fair review of the decision denying the
Claimant's claim for benefits and shall render its written decision on review to
the Claimant. The Sponsor's decision on review shall be written in a manner
calculated to be understood by the Claimant and shall specify the reasons and
Plan provisions upon which the Sponsor's decision was based.

Notwithstanding the foregoing, special procedures apply for processing claims
and reviewing prior claim determinations if a Claimant's claim for benefits is
contingent upon a determination as to whether a Participant is Disabled under
the Plan.

18.5     QUALIFIED DOMESTIC RELATIONS ORDERS

The Sponsor shall establish reasonable procedures to determine the status of
domestic relations orders and to administer distributions under domestic
relations orders which are deemed to be qualified orders. Such procedures shall
be in writing and shall comply with the provisions of Code Section 414(p) and
regulations issued thereunder.

18.6     INDEMNIFICATION

In addition to whatever rights of indemnification the Trustee or the members of
the Sponsor's board of directors or any employee or employees of the Sponsor to
whom any power, authority, or responsibility is delegated pursuant to Section
18.3, may be entitled under the articles of incorporation or regulations of the
Sponsor, under any provision of law, or under any other agreement, the Sponsor
shall satisfy any liability actually and reasonably incurred by any such person
or persons, including expenses, attorneys' fees, judgments, fines, and amounts
paid in settlement (other than amounts paid in settlement not approved by the
Sponsor), in connection with any threatened, pending or completed action, suit,
or proceeding which is related to the exercising or failure to exercise by such
person or persons of any of the powers, authority, responsibilities, or
discretion as provided under the Plan, or reasonably believed by such person or
persons to be provided hereunder, and any action taken by such person or persons
in connection therewith, unless the same is judicially determined to be the
result of such person or persons' gross negligence or willful misconduct.

18.7     ACTIONS BINDING

Subject to the provisions of Section 18.4, any action taken by the Sponsor which
is authorized, permitted, or required under the Plan shall be final and binding
upon the Employers, the Trustee,

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<PAGE>

all persons who have or who claim an interest under the Plan, and all third
parties dealing with the Employers or the Trustee.

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<PAGE>

                                   ARTICLE XIX
                            AMENDMENT AND TERMINATION

19.1     AMENDMENT

Subject to the provisions of Section 19.2, the Sponsor may at any time and from
time to time, by action of its board of directors, or such officers of the
Sponsor as are authorized by its board of directors, amend the Plan, either
prospectively or retroactively. Any such amendment shall be by written
instrument executed by the Sponsor.

19.2     LIMITATION ON AMENDMENT

The Sponsor shall make no amendment to the Plan which shall decrease the accrued
benefit of any Participant or Beneficiary, except that nothing contained herein
shall restrict the right to amend the provisions of the Plan relating to the
administration of the Plan and Trust. Moreover, no such amendment shall be made
hereunder which shall permit any part of the Trust to revert to an Employer or
any Related Company or be used or be diverted to purposes other than the
exclusive benefit of Participants and Beneficiaries. The Sponsor shall make no
retroactive amendment to the Plan unless such amendment satisfies the
requirements of Code Section 401(b) and/or Section 1.401(a)(4)-11(g) of the
Treasury regulations, as applicable.

19.3     TERMINATION

The Sponsor reserves the right, by action of its board of directors, to
terminate the Plan as to all Employers at any time (the effective date of such
termination being hereinafter referred to as the "termination date"). Upon any
such termination of the Plan, the following actions shall be taken for the
benefit of Participants and Beneficiaries:

(a)      As of the termination date, each Investment Fund shall be valued and
         all Accounts and Sub-Accounts shall be adjusted in the manner provided
         in Article XI, with any unallocated contributions or forfeitures being
         allocated as of the termination date in the manner otherwise provided
         in the Plan. The termination date shall become a Valuation Date for
         purposes of Article XI. In determining the net worth of the Trust,
         there shall be included as a liability such amounts as shall be
         necessary to pay all expenses in connection with the termination of the
         Trust and the liquidation and distribution of the property of the
         Trust, as well as other expenses, whether or not accrued, and shall
         include as an asset all accrued income.

(b)      All Accounts shall then be disposed of to or for the benefit of each
         Participant or Beneficiary in accordance with the provisions of Article
         XV as if the termination date were his Settlement Date; provided,
         however, that notwithstanding the provisions of Article XV, if the Plan
         does not offer an annuity option and if neither his Employer nor a

                                       74
<PAGE>

         Related Company establishes or maintains another defined contribution
         plan (other than an employee stock ownership plan as defined in Code
         Section 4975(e)(7)), the Participant's written consent to the
         commencement of distribution shall not be required regardless of the
         value of the vested portions of his Account.

(c)      Notwithstanding the provisions of paragraph (b) of this Section, no
         distribution shall be made to a Participant of any portion of the
         balance of his Tax-Deferred Contributions Sub-Account prior to his
         separation from service (other than a distribution made in accordance
         with Article XIII or required in accordance with Code Section
         401(a)(9)) unless (i) neither his Employer nor a Related Company
         establishes or maintains another defined contribution plan (other than
         an employee stock ownership plan as defined in Code Section 4975(e)(7),
         a tax credit employee stock ownership plan as defined in Code Section
         409, or a simplified employee pension as defined in Code Section
         408(k)) either at the time the Plan is terminated or at any time during
         the period ending 12 months after distribution of all assets from the
         Plan; provided, however, that this provision shall not apply if fewer
         than two percent of the Eligible Employees under the Plan were eligible
         to participate at any time in such other defined contribution plan
         during the 24-month period beginning 12 months before the Plan
         termination, and (ii) the distribution the Participant receives is a
         "lump sum distribution" as defined in Code Section 402(e)(4), without
         regard to clauses (I), (II), (III), and (IV) of sub-paragraph (D)(i)
         thereof.

Notwithstanding anything to the contrary contained in the Plan, upon any such
Plan termination, the vested interest of each Participant and Beneficiary in his
Employer Contributions Sub-Account shall be 100 percent; and, if there is a
partial termination of the Plan, the vested interest of each Participant and
Beneficiary who is affected by the partial termination in his Employer
Contributions Sub-Account shall be 100 percent. For purposes of the preceding
sentence only, the Plan shall be deemed to terminate automatically if there
shall be a complete discontinuance of contributions hereunder by all Employers.

19.4     REORGANIZATION

The merger, consolidation, or liquidation of any Employer with or into any other
Employer or a Related Company shall not constitute a termination of the Plan as
to such Employer. If an Employer disposes of substantially all of the assets
used by the Employer in a trade or business or disposes of a subsidiary and in
connection therewith one or more Participants terminates employment but
continues in employment with the purchaser of the assets or with such
subsidiary, no distribution from the Plan shall be made to any such Participant
from his Tax-Deferred Contributions Sub-Account prior to his separation from
service (other than a distribution made in accordance with Article XIII or
required in accordance with Code Section 401(a)(9)), except that a distribution
shall be permitted to be made in such a case, subject to the Participant's
consent (to the extent required by law), if (i) the distribution would
constitute a "lump sum distribution" as defined in Code Section 402(e)(4),
without regard to clauses (I), (II), (III), or (IV) of sub-paragraph (D)(i)
thereof, (ii) the Employer continues to maintain the Plan after the disposition,
(iii) the purchaser does not maintain the Plan

                                       75
<PAGE>

after the disposition, and (iv) the distribution is made by the end of the
second calendar year after the calendar year in which the disposition occurred.

19.5     WITHDRAWAL OF AN EMPLOYER

An Employer other than the Sponsor may withdraw from the Plan at any time upon
notice in writing to the Administrator (the effective date of such withdrawal
being hereinafter referred to as the "withdrawal date"), and shall thereupon
cease to be an Employer for all purposes of the Plan. An Employer shall be
deemed automatically to withdraw from the Plan in the event of its complete
discontinuance of contributions, or, subject to Section 19.4 and unless the
Sponsor otherwise directs, it ceases to be a Related Company of the Sponsor or
any other Employer. Upon the withdrawal of an Employer, the withdrawing Employer
shall determine whether a partial termination has occurred with respect to its
Employees. In the event that the withdrawing Employer determines a partial
termination has occurred, the action specified in Section 19.3 shall be taken as
of the withdrawal date, as on a termination of the Plan, but with respect only
to Participants who are employed solely by the withdrawing Employer, and who,
upon such withdrawal, are neither transferred to nor continued in employment
with any other Employer or a Related Company. The interest of any Participant
employed by the withdrawing Employer who is transferred to or continues in
employment with any other Employer or a Related Company, and the interest of any
Participant employed solely by an Employer or a Related Company other than the
withdrawing Employer, shall remain unaffected by such withdrawal; no adjustment
to his Accounts shall be made by reason of the withdrawal; and he shall continue
as a Participant hereunder subject to the remaining provisions of the Plan.

                                       76
<PAGE>

                                   ARTICLE XX
                           ADOPTION BY OTHER ENTITIES

20.1     ADOPTION BY RELATED COMPANIES

A Related Company that is not an Employer may, with the consent of the Sponsor,
adopt the Plan and become an Employer hereunder by causing an appropriate
written instrument evidencing such adoption to be executed in accordance with
the requirements of its organizational authority. Any such instrument shall
specify the effective date of the adoption.

20.2     EFFECTIVE PLAN PROVISIONS

An Employer who adopts the Plan shall be bound by the provisions of the Plan in
effect at the time of the adoption and as subsequently in effect because of any
amendment to the Plan.

                                       77
<PAGE>

                                   ARTICLE XXI
                            MISCELLANEOUS PROVISIONS

21.1     NO COMMITMENT AS TO EMPLOYMENT

Nothing contained herein shall be construed as a commitment or agreement upon
the part of any person to continue his employment with an Employer or Related
Company, or as a commitment on the part of any Employer or Related Company to
continue the employment, compensation, or benefits of any person for any period.

21.2     BENEFITS

Nothing in the Plan nor the Trust Agreement shall be construed to confer any
right or claim upon any person, firm, or corporation other than the Employers,
the Trustee, Participants, and Beneficiaries.

21.3     NO GUARANTEES

The Employers, the Administrator, and the Trustee do not guarantee the Trust
from loss or depreciation, nor do they guarantee the payment of any amount which
may become due to any person hereunder.

21.4     EXPENSES

The expenses of administration of the Plan, including the expenses of the
Administrator and fees of the Trustee, shall be paid from the Trust as a general
charge thereon, unless the Sponsor elects to make payment. Notwithstanding the
foregoing, the Sponsor may direct that administrative expenses that are
allocable to the Account of a specific Participant shall be paid from that
Account and that the costs incident to the management of the assets of an
Investment Fund or to the purchase or sale of securities held in an Investment
Fund shall be paid by the Trustee from such Investment Fund.

21.5     PRECEDENT

Except as otherwise specifically provided, no action taken in accordance with
the Plan shall be construed or relied upon as a precedent for similar action
under similar circumstances.

21.6     DUTY TO FURNISH INFORMATION

The Employers, the Administrator, and the Trustee shall furnish to any of the
others any documents, reports, returns, statements, or other information that
the other reasonably deems necessary to perform its duties hereunder or
otherwise imposed by law.

                                       78
<PAGE>

21.7     MERGER, CONSOLIDATION, OR TRANSFER OF PLAN ASSETS

The Plan shall not be merged or consolidated with any other plan, nor shall any
of its assets or liabilities be transferred to another plan, unless, immediately
after such merger, consolidation, or transfer of assets or liabilities, each
Participant in the Plan would receive a benefit under the Plan which is at least
equal to the benefit he would have received immediately prior to such merger,
consolidation, or transfer of assets or liabilities (assuming in each instance
that the Plan had then terminated).

21.8     BACK PAY AWARDS

The provisions of this Section shall apply only to an Employee or former
Employee who becomes entitled to back pay by an award or agreement of an
Employer without regard to mitigation of damages. If a person to whom this
Section applies was or would have become an Eligible Employee after such back
pay award or agreement has been effected, and if any such person who had not
previously elected to make Tax-Deferred Contributions pursuant to Section 4.1
shall within 30 days of the date he receives notice of the provisions of this
Section make an election to make Tax-Deferred Contributions in accordance with
such Section 4.1 (retroactive to any Enrollment Date as of which he was or has
become eligible to do so), then such Participant may elect that any Tax-Deferred
Contributions not previously made on his behalf but which, after application of
the foregoing provisions of this Section, would have been made under the
provisions of Article IV shall be made out of the proceeds of such back pay
award or agreement. In addition, if any such Employee or former Employee would
have been eligible to participate in the allocation of Employer Contributions
under the provisions of Article VI or XXII for any prior Plan Year after such
back pay award or agreement has been effected, his Employer shall make an
Employer Contribution equal to the amount of the Employer Contribution which
would have been allocated to such Participant under the provisions of Article VI
or XXII as in effect during each such Plan Year. The amounts of such additional
contributions shall be credited to the Account of such Participant. Any
additional contributions made pursuant to this Section shall be made in
accordance with, and subject to the limitations of the applicable provisions of
the Plan.

21.9     CONDITION ON EMPLOYER CONTRIBUTIONS

Notwithstanding anything to the contrary contained in the Plan or the Trust
Agreement, any contribution of an Employer hereunder is conditioned upon the
continued qualification of the Plan under Code Section 401(a), the exempt status
of the Trust under Code Section 501(a), and the deductibility of the
contribution under Code Section 404. Except as otherwise provided in this
Section and Section 21.10, however, in no event shall any portion of the
property of the Trust ever revert to or otherwise inure to the benefit of an
Employer or any Related Company.

                                       79
<PAGE>

21.10    RETURN OF CONTRIBUTIONS TO AN EMPLOYER

Notwithstanding any other provision of the Plan or the Trust Agreement to the
contrary, in the event any contribution of an Employer made hereunder:

(a)      is made under a mistake of fact, or

(b)      is disallowed as a deduction under Code Section 404,

such contribution may be returned to the Employer within one year after the
payment of the contribution or the disallowance of the deduction to the extent
disallowed, whichever is applicable. In the event the Plan does not initially
qualify under Code Section 401(a), any contribution of an Employer made
hereunder may be returned to the Employer within one year of the date of denial
of the initial qualification of the Plan, but only if an application for
determination was made within the period of time prescribed under ERISA Section
403(c)(2)(B).

21.11    VALIDITY OF PLAN

The validity of the Plan shall be determined and the Plan shall be construed and
interpreted in accordance with the laws of the state or commonwealth in which
the Trustee has its principal place of business or, if the Trustee is an
individual or group of individuals, the state or commonwealth in which the
Sponsor has its principal place of business, except as preempted by applicable
Federal law. The invalidity or illegality of any provision of the Plan shall not
affect the legality or validity of any other part thereof.

21.12    TRUST AGREEMENT

The Trust Agreement and the Trust maintained thereunder shall be deemed to be a
part of the Plan as if fully set forth herein and the provisions of the Trust
Agreement are hereby incorporated by reference into the Plan.

21.13    PARTIES BOUND

The Plan shall be binding upon the Employers, all Participants and Beneficiaries
hereunder, and, as the case may be, the heirs, executors, administrators,
successors, and assigns of each of them.

21.14    APPLICATION OF CERTAIN PLAN PROVISIONS

For purposes of the general administrative provisions and limitations of the
Plan, a Participant's Beneficiary or alternate payee under a qualified domestic
relations order shall be treated as any other person entitled to receive
benefits under the Plan. Upon any termination of the Plan, any such Beneficiary
or alternate payee under a qualified domestic relations order who has an
interest under the Plan at the time of such termination, which does not cease by
reason thereof, shall be

                                       80
<PAGE>

deemed to be a Participant for all purposes of the Plan. A Participant's
Beneficiary, if the Participant has died, or alternate payee under a qualified
domestic relations order shall be treated as a Participant for purposes of
directing investments as provided in Article X.

21.15    MERGED PLANS

In the event another defined contribution plan (the "merged plan") is merged
into and made a part of the Plan, each Employee who was eligible to participate
in the "merged plan" immediately prior to the merger shall become an Eligible
Employee on the date of the merger. In no event shall a Participant's vested
interest in his Sub-Account attributable to amounts transferred to the Plan from
the "merged plan" (his "transferee Sub-Account") on and after the merger be less
than his vested interest in his account under the "merged plan" immediately
prior to the merger. Notwithstanding any other provision of the Plan to the
contrary, a Participant's service credited for eligibility and vesting purposes
under the "merged plan" as of the merger, if any, shall be included as
Eligibility and Vesting Service under the Plan to the extent Eligibility and
Vesting Service are credited under the Plan. Special provisions applicable to a
Participant's "transferee Sub-Account", if any, shall be specifically reflected
in the Plan or in an Addendum to the Plan.

21.16    TRANSFERRED FUNDS

If funds from another qualified plan are transferred or merged into the Plan,
such funds shall be held and administered in accordance with any restrictions
applicable to them under such other plan to the extent required by law and shall
be accounted for separately to the extent necessary to accomplish the foregoing.

21.17    VETERANS REEMPLOYMENT RIGHTS

Notwithstanding any other provision of the Plan to the contrary, contributions,
benefits, and service credit with respect to qualified military service shall be
provided in accordance with Code Section 414(u). The Administrator shall notify
the Trustee of any Participant with respect to whom additional contributions are
made because of qualified military service.

21.18    DELIVERY OF CASH AMOUNTS

To the extent that the Plan requires the Employers to deliver cash amounts to
the Trustee, such delivery may be made through any means acceptable to the
Trustee, including wire transfer.

21.19    WRITTEN COMMUNICATIONS

Any communication among the Employers, the Administrator, and the Trustee that
is stipulated under the Plan to be made in writing may be made in any medium
that is acceptable to the receiving party and permitted under applicable law. In
addition, any communication or disclosure to or from Participants and/or
Beneficiaries that is required under the terms of the Plan

                                       81
<PAGE>

to be made in writing may be provided in any other medium (electronic,
telephonic, or otherwise) that is acceptable to the Administrator and permitted
under applicable law.

                                       82
<PAGE>

                                  ARTICLE XXII
                              TOP-HEAVY PROVISIONS

22.1     DEFINITIONS

For purposes of this Article, the following terms shall have the following
meanings:

The "COMPENSATION" of an employee means compensation as defined in Code Section
415 and regulations issued thereunder. In no event, however, shall the
"compensation" of a Participant taken into account under the Plan for any Plan
Year exceed $150,000 (subject to adjustment annually as provided in Code
Sections 401(a)(17)(B) and 415(d); provided, however, that the dollar increase
in effect on January 1 of any calendar year, if any, is effective for Plan Years
beginning in such calendar year). If the "compensation" of a Participant is
determined over a period of time that contains fewer than 12 calendar months,
then the annual "compensation" limitation described above shall be adjusted with
respect to that Participant by multiplying the annual "compensation" limitation
in effect for the Plan Year by a fraction the numerator of which is the number
of full months in the period and the denominator of which is 12; provided,
however, that no proration is "required" for a Participant who is covered under
the Plan for less than one full Plan Year if the formula for allocations is
based on "compensation" for a period of at least 12 months.

The "DETERMINATION DATE" with respect to any Plan Year means the last day of the
preceding Plan Year, except that the "determination date" with respect to the
first Plan Year of the Plan, shall mean the last day of such Plan Year.

A "KEY EMPLOYEE" means any Employee or former Employee who is a "key employee"
pursuant to the provisions of Code Section 416(i)(1) and any Beneficiary of such
Employee or former Employee.

A "NON-KEY EMPLOYEE" means any Employee who is not a "key employee".

A "PERMISSIVE AGGREGATION GROUP" means those plans included in each Employer's
"required aggregation group" together with any other plan or plans of the
Employer, so long as the entire group of plans would continue to meet the
requirements of Code Sections 401(a)(4) and 410.

A "REQUIRED AGGREGATION GROUP" means the group of tax-qualified plans maintained
by an Employer or a Related Company consisting of each plan in which a "key
employee" participates and each other plan that enables a plan in which a "key
employee" participates to meet the requirements of Code Section 401(a)(4) or
Code Section 410, including any plan that terminated within the five-year period
ending on the relevant "determination date".

                                       83
<PAGE>

A "SUPER TOP-HEAVY GROUP" with respect to a particular Plan Year means a
"required" or "permissive aggregation group" that, as of the "determination
date", would qualify as a "top-heavy group" under the definition in this Section
with "90 percent" substituted for "60 percent" each place where "60 percent"
appears in the definition.

A "SUPER TOP-HEAVY PLAN" with respect to a particular Plan Year means a plan
that, as of the "determination date", would qualify as a "top-heavy plan" under
the definition in this Section with "90 percent" substituted for "60 percent"
each place where "60 percent" appears in the definition. A plan is also a "super
top-heavy plan" if it is part of a "super top-heavy group".

A "TOP-HEAVY GROUP" with respect to a particular Plan Year means a "required" or
"permissive aggregation group" if the sum, as of the "determination date", of
the present value of the cumulative accrued benefits for "key employees" under
all defined benefit plans included in such group and the aggregate of the
account balances of "key employees" under all defined contribution plans
included in such group exceeds 60 percent of a similar sum determined for all
employees covered by the plans included in such group.

A "TOP-HEAVY PLAN" with respect to a particular Plan Year means (i), in the case
of a defined contribution plan (including any simplified employee pension plan),
a plan for which, as of the "determination date", the aggregate of the accounts
(within the meaning of Code Section 416(g) and the regulations and rulings
thereunder) of "key employees" exceeds 60 percent of the aggregate of the
accounts of all participants under the plan, with the accounts valued as of the
relevant valuation date and increased for any distribution of an account balance
made in the five-year period ending on the "determination date", (ii), in the
case of a defined benefit plan, a plan for which, as of the "determination
date", the present value of the cumulative accrued benefits payable under the
plan (within the meaning of Code Section 416(g) and the regulations and rulings
thereunder) to "key employees" exceeds 60 percent of the present value of the
cumulative accrued benefits under the plan for all employees, with the present
value of accrued benefits for employees (other than "key employees") to be
determined under the accrual method uniformly used under all plans maintained by
an Employer or, if no such method exists, under the slowest accrual method
permitted under the fractional accrual rate of Code Section 411(b)(1)(C) and
including the present value of any part of any accrued benefits distributed in
the five-year period ending on the "determination date", and (iii) any plan
(including any simplified employee pension plan) included in a "required
aggregation group" that is a "top-heavy group". For purposes of this paragraph,
the accounts and accrued benefits of any employee who has not performed services
for an Employer or a Related Company during the five-year period ending on the
"determination date" shall be disregarded. For purposes of this paragraph, the
present value of cumulative accrued benefits under a defined benefit plan for
purposes of top-heavy determinations shall be calculated using the actuarial
assumptions otherwise employed under such plan, except that the same actuarial
assumptions shall be used for all plans within a "required" or "permissive
aggregation group". A Participant's interest in the Plan attributable to any
Rollover Contributions, except Rollover Contributions made from a plan
maintained by an Employer or a Related Company, shall not be considered in
determining whether the Plan is top-

                                       84
<PAGE>

heavy. Notwithstanding the foregoing, if a plan is included in a "required" or
"permissive aggregation group" that is not a "top-heavy group", such plan shall
not be a "top-heavy plan".

The "VALUATION DATE" with respect to any "determination date" means the most
recent Valuation Date occurring within the 12-month period ending on the
"determination date".

22.2     APPLICABILITY

Notwithstanding any other provision of the Plan to the contrary, the provisions
of this Article shall be applicable during any Plan Year in which the Plan is
determined to be a "top-heavy plan" as hereinafter defined. If the Plan is
determined to be a "top-heavy plan" and upon a subsequent "determination date"
is determined no longer to be a "top-heavy plan", the vesting provisions of this
Article shall continue to apply.

22.3     MINIMUM EMPLOYER CONTRIBUTION

If the Plan is determined to be a "top-heavy plan" for a Plan Year, the Employer
Contributions, other than Matching Contributions, allocated to the Account of
each "non-key employee" who is an Eligible Employee and who is employed by an
Employer or a Related Company on the last day of such top-heavy Plan Year shall
be no less than the lesser of (i) three percent of his "compensation" or (ii)
the largest percentage of "compensation" that is allocated as an Employer
Contribution and/or Tax-Deferred Contribution for such Plan Year to the Account
of any "key employee"; except that, in the event the Plan is part of a "required
aggregation group", and the Plan enables a defined benefit plan included in such
group to meet the requirements of Code Section 401(a)(4) or 410, the minimum
allocation of Employer Contributions to each such "non-key employee" shall be
three percent of the "compensation" of such "non-key employee". In lieu of the
minimum allocation described in the preceding sentence, the Employer
Contributions allocated to the Account of each "non-key employee" who is
employed by an Employer or a Related Company on the last day of a top-heavy Plan
Year and who is also covered under a top-heavy defined benefit plan maintained
by an Employer or a Related Company will be no less than five percent of his
"compensation". Any minimum allocation to a "non-key employee" required by this
Section shall be made without regard to any social security contribution made on
behalf of the non-key employee, his number of hours of service, his level of
"compensation", or whether he declined to make elective or mandatory
contributions.

Employer Contributions allocated to a Participant's Account in accordance with
this Section shall be considered "annual additions" under Article VII for the
"limitation year" for which they are made and shall be separately accounted for.
Employer Contributions allocated to a Participant's Account shall be allocated
upon receipt among the Investment Funds in accordance with the Participant's
currently effective investment election.

                                       85
<PAGE>

22.4     ACCELERATED VESTING

If the Plan is determined to be a "top-heavy plan", a Participant's vested
interest in his Employer Contributions Sub-Account shall be determined no less
rapidly than in accordance with the following vesting schedule:

<TABLE>
<CAPTION>
----------------------------------------------------------- --------------------------------------------------------

                YEARS OF VESTING SERVICE                                         VESTED INTEREST
----------------------------------------------------------- --------------------------------------------------------

<S>                                                                                    <C>
                       Less than 1                                                     0%
----------------------------------------------------------- --------------------------------------------------------

                   1, but less than 2                                                  25%
----------------------------------------------------------- --------------------------------------------------------

                   2, but less than 3                                                  50%
----------------------------------------------------------- --------------------------------------------------------

                   3, but less than 4                                                  75%
----------------------------------------------------------- --------------------------------------------------------

                        4 or more                                                     100%
----------------------------------------------------------- --------------------------------------------------------
</TABLE>

                                       86
<PAGE>

                                  ARTICLE XXIII
                                 EFFECTIVE DATE

23.1     GUST EFFECTIVE DATES

Unless otherwise specifically provided by the terms of the Plan, this amendment
and restatement is effective with respect to each change made to satisfy the
provisions of (i) the Uniformed Services Employment and Reemployment Rights Act
of 1994 ("USERRA"), (ii) Small Business Job Protection Act of 1996 ("SBJPA"),
(iii) the Taxpayer Relief Act of 1997 ("TRA '97"), (iv) any other change in the
Code or ERISA, or (v) regulations, rulings, or other published guidance issued
under the Code, ERISA, USERRA, SBJPA, or TRA '97 (collectively the "GUST
required changes"), the first day of the first period (which may or may not be
the first day of a Plan Year) with respect to which such change became required
because of such provision (including any day that became such as a result of an
election or waiver by an Employee or a waiver or exemption issued under the
Code, ERISA, USERRA, SBJPA, or TRA '97), including, but not limited to, the
following:

(a)      The addition of a new Section to Article XXI entitled "Veterans
         Reemployment Rights" is effective December 12, 1994.

(b)      The following changes are effective for Plan Years beginning after
         December 31, 1996:

         (i)      elimination of the family aggregation requirements;

         (ii)     changes to the definition of "Highly Compensated Employee" in
                  Article I of the Plan;

         (iii)    changes to the definition of "leased employee" in Article I or
                  II, as applicable;

         (iv)     changes to the 401(k) discrimination test in Article VII of
                  the Plan and changes to the method of correction where the
                  Plan fails to satisfy the test; and

         (v)      changes to the 401(m) discrimination test in Article VII of
                  the Plan and changes to the method of correction where the
                  Plan fails to satisfy the test.

(c)      Changes in the definition of "Required Beginning Date" in Article I of
         the Plan and the addition of special provisions in Article XV
         permitting Participants to whom distribution has commenced under the
         old rules, but who would not be required to commence under the new
         rules, to suspend distributions, are effective January 1, 2002.

                                       87
<PAGE>

(d)      Changes to the anti-alienation provisions of Article XV to include the
         exceptions in Code Section 401(a)(13)(C) and (D) are effective for
         judgments, orders, and decrees issued and settlement agreements entered
         into on or after August 5, 1997.

(e)      The increase in the cashout limit from $3,500 to the limit specified in
         the Plan is effective January 1, 1998.

(f)      Elimination of the look back rule for determining whether the value of
         a Participant's Account exceeds the cashout limit is effective March
         22, 1999.

(g)      Exclusion of hardship withdrawals of Tax-Deferred Contributions from
         the definition of "eligible rollover distribution" is effective January
         1, 1999.

(h)      Elimination of the combined limit on defined benefit and defined
         contribution plans under Code Section 415(e) is effective the first day
         of the first "limitation year" beginning on or after January 1, 2000.

                         *               *              *

         EXECUTED  _______________________________________________,

____________________________, this ___24th____ day of _____January______,

__2003______.

                                          COLE NATIONAL GROUP, INC.

                                          By:     Leslie D. Dunn
                                              ---------------------------------
                                              Title: Senior Vice President

                                       88

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