Document:

EXHIBIT 4.1

                         THE WINTON SAVINGS AND LOAN CO.
                           401(K) PROFIT SHARING PLAN

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                         THE WINTON SAVINGS AND LOAN CO.
                           401(K) PROFIT SHARING PLAN

                  THIS AGREEMENT, hereby made and entered into this 17th day of
June 2002, by and between The Winton Savings and Loan Co. (herein referred to as
the "Employer") and The Winton Savings and Loan Co. (herein referred to as the
"Trustee").

                              W I T N E S S E T H:

                  WHEREAS, the Employer heretofore established a Profit Sharing
Plan and Trust effective October 1, 1994, (hereinafter called the "Effective
Date") known as The Winton Savings and Loan Co. 401(k) Profit Sharing Plan
(herein referred to as the "Plan") in recognition of the contribution made to
its successful operation by its employees and for the exclusive benefit of its
eligible employees; and

                  WHEREAS, under the terms of the Plan, the Employer has the
ability to amend the Plan, provided the Trustee joins in such amendment if the
provisions of the Plan affecting the Trustee are amended;

                  NOW, THEREFORE, effective October 1, 2001, except as otherwise
provided, the Employer and the Trustee in accordance with the provisions of the
Plan pertaining to amendments thereof, hereby amend the Plan in its entirety and
restate the Plan to provide as follows:

                                    ARTICLE I
                                   DEFINITIONS

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

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

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

         1.4 "Aggregate Account" means, with respect to each Participant, the
value of all accounts maintained on behalf of a Participant, whether
attributable to Employer or Employee contributions, subject to the provisions of
Section 9.2.

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

         1.6 "Beneficiary" means the person (or entity) to whom the share of a
deceased Participant's total account is payable, subject to the restrictions of
Sections 6.2 and 6.6.

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         1.7 "Code" means the Internal Revenue Code of 1986, as amended or
 replaced from time to time.

         1.8 "Compensation" with respect to any Participant means such
Participant's wages as defined in Code Section 3401(a) and all other payments of
compensation by the Employer (in the course of the Employer's trade or business)
for a Plan Year for which the Employer is required to furnish the Participant a
written statement under Code Sections 6041(d), 6051(a)(3) and 6052. Compensation
must be determined without regard to any rules under Code Section 3401(a) that
limit the remuneration included in wages based on the nature or location of the
employment or the services performed (such as the exception for agricultural
labor in Code Section 3401(a)(2)).1.8 p.22

                  For purposes of this Section, the determination of
Compensation shall be made by:

                           (a) excluding (even if includible in gross income)
                  reimbursements or other expense allowances, fringe benefits
                  (cash or noncash), moving expenses, deferred compensation, and
                  welfare benefits.

                           (b) including amounts which are contributed by the
                  Employer pursuant to a salary reduction agreement and which
                  are not includible in the gross income of the Participant
                  under Code Sections 125, 132(f)(4)for Plan Years beginning
                  after December 31, 2000, 402(e)(3), 402(h)(1)(B), 403(b) or
                  457(b), and Employee contributions described in Code Section
                  414(h)(2) that are treated as Employer contributions.

                  For a Participant's initial year of participation,
Compensation shall be recognized for the entire Plan Year.

                  Compensation in excess of $150,000 (or such other amount
provided in the Code) shall be disregarded for all purposes other than for
purposes of salary deferral elections pursuant to Section 4.2. Such amount shall
be adjusted for increases in the cost of living in accordance with Code Section
401(a)(17)(B), except that the dollar increase in effect on January 1 of any
calendar year shall be effective for the Plan Year beginning with or within such
calendar year. For any short Plan Year the Compensation limit shall be an amount
equal to the Compensation limit for the calendar year in which the Plan Year
begins multiplied by the ratio obtained by dividing the number of full months in
the short Plan Year by twelve (12).

                  For Plan Years beginning after December 31, 1996, for purposes
of determining Compensation, the family member aggregation rules of Code Section
401(a)(17) and Code Section 414(q)(6) (as in effect prior to the Small Business
Job Protection Act of 1996) are eliminated.

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

         1.10 "Deferred Compensation" with respect to any Participant means the
amount of the Participant's total Compensation which has been contributed to the
Plan in accordance with the Participant's deferral election pursuant to Section
4.2 excluding any such amounts distributed as excess "annual additions" pursuant
to Section 4.10(a).

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         1.11 "Early Retirement Date" means the date on which a Participant or
Former Participant attains age 55. A Participant shall become fully Vested upon
satisfying this requirement if still employed at Early Retirement Age.1.11 p.33

                  A Former Participant who separates from service and who
thereafter reaches the age requirement contained herein shall be entitled to
receive benefits under this Plan.

         1.12 "Elective Contribution" means the Employer contributions to the
Plan of Deferred Compensation excluding any such amounts distributed as excess
"annual additions" pursuant to Section 4.10(a). In addition, the Employer
matching contribution made pursuant to Section 4.1(b) which is used to satisfy
the "Actual Deferral Percentage" tests and any Employer Qualified Non-Elective
Contribution made pursuant to Section 4.1(c) and Section 4.6(b) which is used to
satisfy the "Actual Deferral Percentage" tests shall be considered an Elective
Contribution for purposes of the Plan. Any contributions deemed to be Elective
Contributions (whether or not used to satisfy the "Actual Deferral Percentage"
tests or the "Actual Contribution Percentage" tests) shall be subject to the
requirements of Sections 4.2(b) and 4.2(c) and shall further be required to
satisfy the nondiscrimination requirements of Regulation 1.401(k)-1(b)(5) and
Regulation 1.401(m)-1(b)(5), the provisions of which are specifically
incorporated herein by reference.

         1.13 "Eligible Employee" means any Employee.1.13 p.33

               Employees of Affiliated Employers shall not be eligible to
participate in this Plan unless such Affiliated Employers have specifically
adopted this Plan in writing.

               Employees classified by the Employer as independent
contractors who are subsequently determined by the Internal Revenue Service to
be Employees shall not be Eligible Employees.

         1.14 "Employee" means any person who is employed by the Employer or
Affiliated Employer, and excludes any person who is employed as an independent
contractor. Employee shall include Leased Employees within the meaning of Code
Sections 414(n)(2) and 414(o)(2) unless such Leased Employees are covered by a
plan described in Code Section 414(n)(5) and such Leased Employees do not
constitute more than 20% of the recipient's non-highly compensated work force.

         1.15 "Employee Stock Ownership Transfer Account" means the account
established and maintained by the Administrator for each Participant with
respect to the Participant's total interest in the Plan resulting from amounts
transferred to this Plan from the Winton Financial Corporation Employee Stock
Ownership Plan. All Employee Stock Ownership Transfer Accounts will remain 100%
vested and nonforfeitable.

         1.16 "Employer" means The Winton Savings and Loan Co. and any successor
which shall maintain this Plan; and any  predecessor  which has maintained  this
Plan.  The Employer is a  corporation,  with  principal  offices in the State of
Ohio.

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         1.17 "Excess Aggregate Contributions" means, with respect to any Plan
Year, the excess of the aggregate amount of the Employer matching contributions
made pursuant to Section 4.1(b) (to the extent such matching contributions are
not used to satisfy the "Actual Deferral Percentage" tests) and any qualified
non-elective contributions or elective deferrals taken into account pursuant to
Section 4.7(c) on behalf of Highly Compensated Participants for such Plan Year,
over the maximum amount of such contributions permitted under the limitations of
Section 4.7(a) (determined by hypothetically reducing contributions made on
behalf of Highly Compensated Participants in order of the actual contribution
ratios beginning with the highest of such ratios). Such determination shall be
made after first taking into account corrections of any Excess Deferred
Compensation pursuant to Section 4.2 and taking into account any adjustments of
any Excess Contributions pursuant to Section 4.6.

         1.18 "Excess Contributions" means, with respect to a Plan Year, the
excess of Elective Contributions used to satisfy the "Actual Deferral
Percentage" tests made on behalf of Highly Compensated Participants for the Plan
Year over the maximum amount of such contributions permitted under Section
4.5(a) (determined by hypothetically reducing contributions made on behalf of
Highly Compensated Participants in order of the actual deferral ratios beginning
with the highest of such ratios). Excess Contributions shall be treated as an
"annual addition" pursuant to Section 4.9(b).

         1.19 "Excess Deferred Compensation" means, with respect to any taxable
year of a Participant, the excess of the aggregate amount of such Participant's
Deferred Compensation and the elective deferrals pursuant to Section 4.2(f)
actually made on behalf of such Participant for such taxable year, over the
dollar limitation provided for in Code Section 402(g), which is incorporated
herein by reference. Excess Deferred Compensation shall be treated as an "annual
addition" pursuant to Section 4.9(b) when contributed to the Plan unless
distributed to the affected Participant not later than the first April 15th
following the close of the Participant's taxable year. Additionally, for
purposes of Sections 9.2 and 4.4(g), Excess Deferred Compensation shall continue
to be treated as Employer contributions even if distributed pursuant to Section
4.2(f). However, Excess Deferred Compensation of Non-Highly Compensated
Participants is not taken into account for purposes of Section 4.5(a) to the
extent such Excess Deferred Compensation occurs pursuant to Section 4.2(d).

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

         1.21 "Fiscal Year" means the Employer's accounting year of 12 months
commencing on October 1 of each year and ending the following September 30.

         1.22 "Forfeiture." Under this Plan, Participant accounts are 100%
Vested at all times. Any amounts that may otherwise be forfeited under the Plan
pursuant to Section 3.6, 4.2(f), 4.6(a) or 6.9 shall be used to reduce the
contribution of the Employer.

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

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         1.24 "415 Compensation" with respect to any Participant means such
Participant's wages as defined in Code Section 3401(a) and all other payments of
compensation by the Employer (in the course of the Employer's trade or business)
for a Plan Year for which the Employer is required to furnish the Participant a
written statement under Code Sections 6041(d), 6051(a)(3) and 6052. "415
Compensation" must be determined without regard to any rules under Code Section
3401(a) that limit the remuneration included in wages based on the nature or
location of the employment or the services performed (such as the exception for
agricultural labor in Code Section 3401(a)(2)).

                  For "limitation years" beginning after December 31, 1997, for
purposes of this Section, the determination of "415 Compensation" shall include
any elective deferral (as defined in Code Section 402(g)(3)), and any amount
which is contributed or deferred by the Employer at the election of the
Participant and which is not includible in the gross income of the Participant
by reason of Code Sections 125, 132(f)(4) for "limitation years" beginning after
December 31, 2000 or 457.

         1.25 "414(s) Compensation" means any definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Regulations thereunder. The period for determining 414(s) Compensation must be
either the Plan Year or the calendar year ending with or within the Plan Year.
An Employer may further limit the period taken into account to that part of the
Plan Year or calendar year in which an Employee was a Participant in the
component of the Plan being tested. The period used to determine 414(s)
Compensation must be applied uniformly to all Participants for the Plan Year.

                  For Plan Years beginning after December 31, 1996, for purposes
of this Section, the family member aggregation rules of Code Section 414(q)(6)
(as in effect prior to the Small Business Job Protection Act of 1996) are
eliminated.

         1.26 "Highly Compensated Employee" means, for Plan Years beginning
after December 31, 1996, an Employee described in Code Section 414(q) and the
Regulations thereunder, and generally means any Employee who:

                           (a) was a "five percent owner" as defined in Section

                  1.30(c) at any time during the "determination year" or the
                  "look-back year"; or

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

                  The "determination year" means the Plan Year for which testing
is being performed, and the "look-back year" means the immediately preceding
twelve (12) month period.

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

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

                  For purposes of this Section, for Plan Years beginning prior
to January 1, 1998, the determination of "415 Compensation" shall be made by
including amounts that would otherwise be excluded from a Participant's gross
income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B), and, in the case of Employer contributions made pursuant to a
salary reduction agreement, Code Section 403(b).

                  In determining who is a Highly Compensated Employee, Employees
who are non-resident aliens and who received no earned income (within the
meaning of Code Section 911(d)(2)) from the Employer constituting United States
source income within the meaning of Code Section 861(a)(3) shall not be treated
as Employees. Additionally, all Affiliated Employers shall be taken into account
as a single employer and Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall be considered Employees unless such Leased
Employees are covered by a plan described in Code Section 414(n)(5) and are not
covered in any qualified plan maintained by the Employer. The exclusion of
Leased Employees for this purpose shall be applied on a uniform and consistent
basis for all of the Employer's retirement plans. Highly Compensated Former
Employees shall be treated as Highly Compensated Employees without regard to
whether they performed services during the "determination year."

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

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

                  Notwithstanding (2) above, (i) no more than 501 Hours of
Service are required to be credited to an Employee on account of any single
continuous period during which the Employee performs no duties (whether or not
such period occurs in a single computation period); (ii) an hour for which an
Employee is directly or indirectly paid, or entitled to payment, on account of a
period during which no duties are performed is not required to be credited to
the Employee if such payment is made or due under a plan maintained solely for
the purpose of complying with applicable worker's compensation, or unemployment
compensation or disability insurance laws; and (iii) Hours of Service are not
required to be credited for a payment which solely reimburses an Employee for
medical or medically related expenses incurred by the Employee.

                                       6
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                  For purposes of (2) above, a payment shall be deemed to be
made by or due from the Employer regardless of whether such payment is made by
or due from the Employer directly, or indirectly through, among others, a trust
fund, or insurer, to which the Employer contributes or pays premiums and
regardless of whether contributions made or due to the trust fund, insurer, or
other entity are for the benefit of particular Employees or are on behalf of a
group of Employees in the aggregate.

                  For purposes of this Section, Hours of Service will be
credited for employment with other Affiliated Employers. The provisions of
Department of Labor regulations 2530.200b-2(b) and (c) are incorporated herein
by reference.

         1.29 "Income" means the income or losses allocable to Excess Deferred
Compensation, Excess Contributions or Excess Aggregate Contributions which
amount shall be allocated in the same manner as income or losses are allocated
pursuant to Section 4.4(f).

         1.30 "Investment Manager" means an entity that (a) has the power to
manage, acquire, or dispose of Plan assets and (b) acknowledges fiduciary
responsibility to the Plan in writing. Such entity must be a person, firm, or
corporation registered as an investment adviser under the Investment Advisers
Act of 1940, a bank, or an insurance company.

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

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

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

                           (c) a "five percent owner" of the Employer. "Five
                  percent owner" means any person who owns (or is considered as
                  owning within the meaning of Code Section 318) more than five
                  percent (5%) of the outstanding stock of the Employer or stock
                  possessing more than five percent (5%) of the total combined
                  voting power of all stock of the Employer or, in the case of
                  an unincorporated business, any person who owns more than five
                  percent (5%) of the capital or profits interest in the
                  Employer. In determining percentage ownership hereunder,
                  employers that would otherwise be aggregated under Code
                  Sections 414(b), (c), (m) and (o) shall be treated as separate
                  employers.

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                           (d) a "one percent owner" of the Employer having an
                  annual "415 Compensation" from the Employer of more than
                  $150,000. "One percent owner" means any person who owns (or is
                  considered as owning within the meaning of Code Section 318)
                  more than one percent (1%) of the outstanding stock of the
                  Employer or stock possessing more than one percent (1%) of the
                  total combined voting power of all stock of the Employer or,
                  in the case of an unincorporated business, any person who owns
                  more than one percent (1%) of the capital or profits interest
                  in the Employer. In determining percentage ownership
                  hereunder, employers that would otherwise be aggregated under
                  Code Sections 414(b), (c), (m) and (o) shall be treated as
                  separate employers. However, in determining whether an
                  individual has "415 Compensation" of more than $150,000, "415
                  Compensation" from each employer required to be aggregated
                  under Code Sections 414(b), (c), (m) and (o) shall be taken
                  into account.

                  For purposes of this Section, the determination of "415
Compensation" shall be made by including amounts which are contributed by the
Employer pursuant to a salary reduction agreement and which are not includible
in the gross income of the Participant under Code Sections 125, 132(f)(4)for
Plan Years beginning after December 31, 2000, 402(e)(3), 402(h)(1)(B), 403(b) or
457(b), and Employee contributions described in Code Section 414(h)(2) that are
treated as Employer contributions.

         1.32 "Late Retirement Date" means a Participant's actual Retirement
Date after having reached Normal Retirement Date.

         1.33 "Leased Employee" means, for Plan Years beginning after December
31, 1996, any person (other than an Employee of the recipient Employer) who
pursuant to an agreement between the recipient Employer and any other person or
entity ("leasing organization") has performed services for the recipient (or for
the recipient and related persons determined in accordance with Code Section
414(n)(6)) on a substantially full time basis for a period of at least one year,
and such services are performed under primary direction or control by the
recipient Employer. Contributions or benefits provided a Leased Employee by the
leasing organization which are attributable to services performed for the
recipient Employer shall be treated as provided by the recipient Employer.
Furthermore, Compensation for a Leased Employee shall only include Compensation
from the leasing organization that is attributable to services performed for the
recipient Employer. A Leased Employee shall not be considered an Employee of the
recipient Employer:

                           (a)  if such employee is covered by a money purchase
                  pension plan providing:

                           (1)   a nonintegrated employer contribution rate of
                           at least 10% of compensation, as defined in Code
                           Section 415(c)(3), but for Plan Years beginning prior
                           to January 1, 1998, including amounts which are
                           contributed by the Employer pursuant to a salary
                           reduction agreement and which are not includible in
                           the gross income of the Participant under Code
                           Sections 125, 402(e)(3), 402(h)(1)(B), 403(b) or
                           457(b), and Employee contributions described in Code
                           Section 414(h)(2) that are treated as Employer
                           contributions, andfor Plan Years beginning prior to
                           January 1, 2001, excluding amounts that are not
                           includible in gross income under Code Section
                           132(f)(4);

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                           (2)   immediate participation;

                           (3)   full and immediate vesting; and

                           (b)   if Leased Employees do not constitute more than
                  20% of the recipient Employer's nonhighly compensated work
                  force.

         1.34 "Non-Elective Contribution" means the Employer contributions to
the Plan excluding, however, contributions made pursuant to the Participant's
deferral election provided for in Section 4.2, matching contributions (which are
used in the "Actual Deferral Percentage" tests) made pursuant to Section 4.1(b)
and any Qualified Non-Elective Contribution used in the "Actual Deferral
Percentage" tests.

         1.35 "Non-Highly Compensated Participant" means, for Plan Years
beginning after December 31, 1996, any Participant who is not a Highly
Compensated Employee. However, for purposes of Section 4.5(a) and Section 4.6,
if the prior year testing method is used, a Non-Highly Compensated Participant
shall be determined using the definition of Highly Compensated Employee in
effect for the preceding Plan Year.

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

         1.37 "Normal Retirement Age" means the Participant's 59-1/2 birthday. A
Participant shall become fully Vested in the Participant's Account upon
attaining Normal Retirement Age.

         1.38 "Normal Retirement Date" means the Participant's Normal Retirement
Age.

         1.39 "1-Year Break in Service" means the applicable computation period
during which an Employee has not completed more than 500 Hours of Service with
the Employer. Further, solely for the purpose of determining whether a
Participant has incurred a 1-Year Break in Service, Hours of Service shall be
recognized for "authorized leaves of absence" and "maternity and paternity
leaves of absence." Years of Service and 1-Year Breaks in Service shall be
measured on the same computation period.

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

                  A "maternity or paternity leave of absence" means an absence
from work for any period by reason of the Employee's pregnancy, birth of the
Employee's child, placement of a child with the Employee in connection with the
adoption of such child, or any absence for the purpose of caring for such child
for a period immediately following such birth or placement. For this purpose,
Hours of Service shall be credited for the computation period in which the
absence from work begins, only if credit therefore is necessary to prevent the
Employee from incurring a 1-Year Break in Service, or, in any other case, in the
immediately following computation period. The Hours of Service credited for a
"maternity or paternity leave of absence" shall be those which would normally
have been credited but for such absence, or, in any case in which the
Administrator is unable to determine such hours normally credited, eight (8)
Hours of Service per day. The total Hours of Service required to be credited for
a "maternity or paternity leave of absence" shall not exceed the number of Hours
of Service needed to prevent the Employee from incurring a 1-Year Break in
Service.

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         1.40 "Participant" means any Eligible Employee who participates in the
Plan and has not for any reason become ineligible to participate further in the
Plan.

         1.41 "Participant Direction Procedures" means such instructions,
guidelines or policies, the terms of which are incorporated herein, as shall be
established pursuant to Section 4.12 and observed by the Administrator and
applied to Participants who have Participant Directed Accounts.

         1.42 "Participant's Account" means the account established and
maintained by the Administrator for each Participant with respect to such
Participant's total interest in the Plan and Trust resulting from the Employer
Non-Elective Contributions.

                  A separate accounting shall be maintained with respect to that
portion of the Participant's Account attributable to Employer matching
contributions made pursuant to Section 4.1(b), Employer discretionary
contributions made pursuant to Section 4.1(d) and any Employer Qualified
Non-Elective Contributions.

         1.43 "Participant's Combined Account" means the total aggregate amount
of each Participant's Elective Account and Participant's Account.

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

         1.45 "Participant's Elective Account" means the account established and
maintained by the Administrator for each Participant with respect to the
Participant's total interest in the Plan and Trust resulting from the Employer
Elective Contributions used to satisfy the "Actual Deferral Percentage" tests. A
separate accounting shall be maintained with respect to that portion of the
Participant's Elective Account attributable to such Elective Contributions
pursuant to Section 4.2, Employer matching contributions made pursuant to
Section 4.1(b) and any Employer Qualified Non-Elective Contributions.

         1.46 "Participant's Transfer/Rollover Account" means the account
established and maintained by the Administrator for each Participant with
respect to the Participant's total interest in the Plan resulting from amounts
transferred to this Plan from a direct plan-to-plan transfer and/or with respect
to such Participant's interest in the Plan resulting from amounts transferred
from another qualified plan or "conduit" Individual Retirement Account in
accordance with Section 4.11.

                  A separate accounting shall be maintained with respect to that
portion of the Participant's Transfer/Rollover Account attributable to transfers
(within the meaning of Code Section 414(l)) and "rollovers."

         1.47  "Plan" means this instrument, including all amendments thereto.

                                       10
<PAGE>
         1.48 "Plan Year" means the Plan's accounting year of twelve (12) months
commencing on October 1 of each year and ending the following September 30.

         1.49 "Qualified Non-Elective Contribution" means any Employer
contributions made pursuant to Section 4.1(c) and Section 4.6(b) and Section
4.8(f). Such contributions shall be considered an Elective Contribution for the
purposes of the Plan and may be used to satisfy the "Actual Deferral Percentage"
tests or the "Actual Contribution Percentage" tests.

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

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

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

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

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

         1.55 "Top Heavy Plan Year" means a Plan Year during which the Plan is
a Top Heavy Plan.

         1.56 "Top-Paid Group" means the top 20 percent of Employees who
performed services for the Employer during the applicable year, ranked according
to the amount of "415 Compensation" received from the Employer during such year.
All Affiliated Employers shall be taken into account as a single employer, and
Leased Employees within the meaning of Code Sections 414(n)(2) and 414(o)(2)
shall be considered Employees unless such Leased Employees are covered by a plan
described in Code Section 414(n)(5) and are not covered in any qualified plan
maintained by the Employer. Employees who are non-resident aliens who received
no earned income (within the meaning of Code Section 911(d)(2)) from the
Employer constituting United States source income within the meaning of Code
Section 861(a)(3) shall not be treated as Employees. Furthermore, for the
purpose of determining the number of active Employees in any year, the following
additional Employees shall also be excluded, however, such Employees shall still
be considered for the purpose of identifying the particular Employees in the
Top-Paid Group:

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

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

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

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

                                       11
<PAGE>
                  In addition, if 90 percent or more of the Employees of the
Employer are covered under agreements the Secretary of Labor finds to be
collective bargaining agreements between Employee representatives and the
Employer, and the Plan covers only Employees who are not covered under such
agreements, then Employees covered by such agreements shall be excluded from
both the total number of active Employees as well as from the identification of
particular Employees in the Top-Paid Group.

                  The foregoing exclusions set forth in this Section shall be
applied on a uniform and consistent basis for all purposes for which the Code
Section 414(q) definition is applicable.

         1.57 "Total and Permanent Disability" means a physical or mental
condition of a Participant resulting from bodily injury, disease, or mental
disorder which renders such Participant incapable of continuing usual and
customary employment with the Employer. The disability of a Participant shall be
determined by a licensed physician chosen by the Administrator. The
determination shall be applied uniformly to all Participants.1.56 p.1313

         1.58 "Trustee" means the person or entity named as trustee herein or in
any separate trust forming a part of this Plan, and any successors.

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

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

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

         1.62 "Year of Service" means the computation period of twelve (12)
consecutive months, herein set forth, during which an Employee has at least 1000
Hours of Service.1.61 p.1313

                  The computation period shall be the Plan Year if not otherwise
set forth herein.

                  Notwithstanding the foregoing, for any short Plan Year, the
determination of whether an Employee has completed a Year of Service shall be
made in accordance with Department of Labor regulation 2530.203-2(c). However,
in determining whether an Employee has completed a Year of Service for benefit
accrual purposes in the short Plan Year, the number of the Hours of Service
required shall be proportionately reduced based on the number of full months in
the short Plan Year.

                  Years of Service with any Affiliated Employer shall be
recognized.

                                       12
<PAGE>
                                   ARTICLE II
                                 ADMINISTRATION

2.1  POWERS AND RESPONSIBILITIES OF THE EMPLOYER

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

                           (b) The Employer may, by written agreement or
                  designation, appoint at its option an Investment Manager
                  (qualified under the Investment Company Act of 1940 as
                  amended), investment adviser, or other agent to provide
                  direction to the Trustee with respect to any or all of the
                  Plan assets. Such appointment shall be given by the Employer
                  in writing in a form acceptable to the Trustee and shall
                  specifically identify the Plan assets with respect to which
                  the Investment Manager or other agent shall have authority to
                  direct the investment.

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

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

                                       13
<PAGE>
2.2  DESIGNATION OF ADMINISTRATIVE AUTHORITY

                  The Employer shall be the Administrator. The Employer may
appoint any person, including, but not limited to, the Employees of the
Employer, to perform the duties of the Administrator. Any person so appointed
shall signify acceptance by filing written acceptance with the Employer. Upon
the resignation or removal of any individual performing the duties of the
Administrator, the Employer may designate a successor.

2.3  POWERS AND DUTIES OF THE ADMINISTRATOR

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

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

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

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

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

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

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

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

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

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

                                       14
<PAGE>
                         (i) to prepare  and  implement  a  procedure  to notify
                    Eligible  Employees that they may elect to have a portion of
                    their Compensation deferred or paid to them in cash;

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

                         (k)   to   assist   any   Participant   regarding   the
                    Participant's rights, benefits, or elections available under
                    the Plan.

2.4  RECORDS AND REPORTS

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

2.5  APPOINTMENT OF ADVISERS

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

2.6  PAYMENT OF EXPENSES

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

2.7  CLAIMS PROCEDURE

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

                                       15
<PAGE>
2.8  CLAIMS REVIEW PROCEDURE

                  Any Employee, former Employee, or Beneficiary of either, who
has been denied a benefit by a decision of the Administrator pursuant to Section
2.7 shall be entitled to request the Administrator to give further consideration
to a claim by filing with the Administrator a written request for a hearing.
Such request, together with a written statement of the reasons why the claimant
believes the claim should be allowed, shall be filed with the Administrator no
later than sixty (60) days after receipt of the written notification provided
for in Section 2.7. The Administrator shall then conduct a hearing within the
next sixty (60) days, at which the claimant may be represented by an attorney or
any other representative of such claimant's choosing and expense and at which
the claimant shall have an opportunity to submit written and oral evidence and
arguments in support of the claim. At the hearing (or prior thereto upon five
(5) business days written notice to the Administrator) the claimant or the
claimant's representative shall have an opportunity to review all documents in
the possession of the Administrator which are pertinent to the claim at issue
and its disallowance. Either the claimant or the Administrator may cause a court
reporter to attend the hearing and record the proceedings. In such event, a
complete written transcript of the proceedings shall be furnished to both
parties by the court reporter. The full expense of any such court reporter and
such transcripts shall be borne by the party causing the court reporter to
attend the hearing. A final decision as to the allowance of the claim shall be
made by the Administrator within sixty (60) days of receipt of the appeal
(unless there has been an extension of sixty (60) days due to special
circumstances, provided the delay and the special circumstances occasioning it
are communicated to the claimant within the sixty (60) day period). Such
communication shall be written in a manner calculated to be understood by the
claimant and shall include specific reasons for the decision and specific
references to the pertinent Plan provisions on which the decision is based.

                                   ARTICLE III
                                   ELIGIBILITY

3.1  CONDITIONS OF ELIGIBILITY

                  Any Eligible Employee who has completed six (6) months of
service and has attained age 21 shall be eligible to participate hereunder as of
the date such Employee has satisfied such requirements. However, any Employee
who was a Participant in the Plan prior to the effective date of this amendment
and restatement shall continue to participate in the Plan.

                  For purposes of this Section, an Eligible Employee will be
deemed to have completed the required number of months of service if such
Employee is in the employ of the Employer at any time after such months after
the Employee's employment commencement date. Employment commencement date shall
be the first day that the Employee is entitled to be credited with an Hour of
Service for the performance of duty.

3.2  EFFECTIVE DATE OF PARTICIPATION

                  An Eligible Employee shall become a Participant effective as
of the first day of the month coinciding with or next following the date on
which such Employee met the eligibility requirements of Section 3.1, provided
said Employee was still employed as of such date (or if not employed on such
date, as of the date of rehire if a 1-Year Break in Service has not occurred or,
if later, the date that the Employee would have otherwise entered the Plan had
the Employee not terminated employment).

                                       16
<PAGE>

3.3  DETERMINATION OF ELIGIBILITY

                  The Administrator shall determine the eligibility of each
Employee for participation in the Plan based upon information furnished by the
Employer. Such determination shall be conclusive and binding upon all persons,
as long as the same is made pursuant to the Plan and the Act. Such determination
shall be subject to review pursuant to Section 2.8.

3.4  TERMINATION OF ELIGIBILITY

                  In the event a Participant shall go from a classification of
an Eligible Employee to an ineligible Employee, such Former Participant shall
continue to vest in the Plan for each Year of Service completed while a
noneligible Employee, until such time as the Participant's Account is forfeited
or distributed pursuant to the terms of the Plan. Additionally, the Former
Participant's interest in the Plan shall continue to share in the earnings of
the Trust Fund.

3.5  OMISSION OF ELIGIBLE EMPLOYEE

                  If, in any Plan Year, any Employee who should be included as a
Participant in the Plan is erroneously omitted and discovery of such omission is
not made until after a contribution by the Employer for the year has been made
and allocated, then the Employer shall make a subsequent contribution, if
necessary after the application of Section 4.4(c), so that the omitted Employee
receives a total amount which the Employee would have received (including both
Employer contributions and earnings thereon) had the Employee not been omitted.
Such contribution shall be made regardless of whether it is deductible in whole
or in part in any taxable year under applicable provisions of the Code.

3.6  INCLUSION OF INELIGIBLE EMPLOYEE

                  If, in any Plan Year, any person who should not have been
included as a Participant in the Plan is erroneously included and discovery of
such inclusion is not made until after a contribution for the year has been made
and allocated, the Employer shall be entitled to recover the contribution made
with respect to the ineligible person provided the error is discovered within
twelve (12) months of the date on which it was made. Otherwise, the amount
contributed with respect to the ineligible person shall constitute a Forfeiture
for the Plan Year in which the discovery is made. Notwithstanding the foregoing,
any Deferred Compensation made by an ineligible person shall be distributed to
the person (along with any earnings attributable to such Deferred Compensation).

3.7  REHIRED EMPLOYEES

                  If any Participant becomes a Former Participant due to
severance from employment with the Employer and is reemployed by the Employer,
the Former Participant shall become a Participant as of the reemployment date.

                                       17
<PAGE>

3.8  ELECTION NOT TO PARTICIPATE

                  An Employee, for Plan Years beginning on or after the later of
the adoption date or effective date of this amendment and restatement, may,
subject to the approval of the Employer, elect voluntarily not to participate in
the Plan. The election not to participate must be irrevocable and communicated
to the Employer, in writing, within a reasonable period of time before the
beginning of the first Plan Year.

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1  FORMULA FOR DETERMINING EMPLOYER CONTRIBUTION

                  For each Plan Year, the Employer shall contribute to the Plan:

                           (a) The amount of the total salary reduction
                  elections of all Participants made pursuant to Section 4.2(a),
                  which amount shall be deemed an Employer Elective
                  Contribution.4.1(a) p.2020

                           (b) On behalf of each Participant who is eligible to
                  share in matching contributions for the Plan Year, a
                  discretionary matching contribution equal to a uniform
                  percentage of each such Participant's Deferred Compensation,
                  the exact percentage, if any, to be determined each year by
                  the Employer, which amount, if any, shall be deemed an
                  Employer Elective Contribution.4.1(b) p.2020

                                    Except, however, in applying the matching
                  percentage specified above, only salary reductions up to 6% of
                  payroll period Compensation shall be considered.

                           (c) On behalf of each Participant who is eligible to
                  share in the Qualified Non-Elective Contribution for the Plan
                  Year, a discretionary Qualified Non-Elective Contribution
                  equal to a uniform percentage of each eligible individual's
                  Compensation, the exact percentage, if any, to be determined
                  each year by the Employer. Any Employer Qualified Non-Elective
                  Contribution shall be deemed an Employer Elective
                  Contribution.4.1(c) p.2020

                           (d) A discretionary amount, which amount, if any,
                  shall be deemed an Employer Non-Elective Contribution.

                           (e) Additionally, to the extent necessary, the
                  Employer shall contribute to the Plan the amount necessary to
                  provide the top heavy minimum contribution. All contributions
                  by the Employer shall be made in cash or in such property as
                  is acceptable to the Trustee.

4.2  PARTICIPANT'S SALARY REDUCTION ELECTION

                           (a) Each Participant may elect to defer a portion of
                  Compensation which would have been received in the Plan Year
                  (except for the deferral election) by up to the maximum amount
                  which will not cause the Plan to violate the provisions of
                  Sections 4.5(a) and 4.9. A deferral election (or modification

                                       18
<PAGE>

                  of an earlier election) may not be made with respect to
                  Compensation which is currently available on or before the
                  date the Participant executed such election. For purposes of
                  this Section, Compensation shall be determined prior to any
                  reductions made pursuant to Code Sections 125, 132(f)(4) for
                  Plan Years beginning after December 31, 2000, 402(e)(3),
                  402(h)(1)(B), 403(b) or 457(b), and Employee contributions
                  described in Code Section 414(h)(2) that are treated as
                  Employer contributions.4.2(a) p.2121

                                    The amount by which Compensation is reduced
                  shall be that Participant's Deferred Compensation and be
                  treated as an Employer Elective Contribution and allocated to
                  that Participant's Elective Account.

                           (b) The balance in each Participant's Elective
                  Account shall be fully Vested at all times and, except as
                  otherwise provided herein, shall not be subject to Forfeiture
                  for any reason.4.2(b) p.2121

                           (c) Notwithstanding anything in the Plan to the
                  contrary, amounts held in the Participant's Elective Account
                  may not be distributable (including any offset of loans)
                  earlier than:

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

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

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

                           (4) the date of disposition by the Employer to an
                           entity that is not an Affiliated Employer of
                           substantially all of the assets (within the meaning
                           of Code Section 409(d)(2)) used in a trade or
                           business of such corporation if such corporation
                           continues to maintain this Plan after the disposition
                           with respect to a Participant who continues
                           employment with the corporation acquiring such
                           assets;

                           (5) the date of disposition by the Employer or an
                           Affiliated Employer who maintains the Plan of its
                           interest in a subsidiary (within the meaning of Code
                           Section 409(d)(3)) to an entity which is not an
                           Affiliated Employer but only with respect to a
                           Participant who continues employment with such
                           subsidiary; or

                           (6) the proven financial hardship of a Participant,
                           subject to the limitations of Section 6.11.

                                       19
<PAGE>

                           (d) For each Plan Year, a Participant's Deferred
                  Compensation made under this Plan and all other plans,
                  contracts or arrangements of the Employer maintaining this
                  Plan shall not exceed, during any taxable year of the
                  Participant, the limitation imposed by Code Section 402(g), as
                  in effect at the beginning of such taxable year. If such
                  dollar limitation is exceeded, a Participant will be deemed to
                  have notified the Administrator of such excess amount which
                  shall be distributed in a manner consistent with Section
                  4.2(f). The dollar limitation shall be adjusted annually
                  pursuant to the method provided in Code Section 415(d) in
                  accordance with Regulations.

                           (e) In the event a Participant has received a
                  hardship distribution from the Participant's Elective Account
                  pursuant to Section 6.11(b) or pursuant to Regulation
                  1.401(k)-1(d)(2)(iv)(B) from any other plan maintained by the
                  Employer, then such Participant shall not be permitted to
                  elect to have Deferred Compensation contributed to the Plan
                  for a period of twelve (12) months following the receipt of
                  the distribution. Furthermore, the dollar limitation under
                  Code Section 402(g) shall be reduced, with respect to the
                  Participant's taxable year following the taxable year in which
                  the hardship distribution was made, by the amount of such
                  Participant's Deferred Compensation, if any, pursuant to this
                  Plan (and any other plan maintained by the Employer) for the
                  taxable year of the hardship distribution.

                           (f) If a Participant's Deferred Compensation under
                  this Plan together with any elective deferrals (as defined in
                  Regulation 1.402(g)-1(b)) under another qualified cash or
                  deferred arrangement (as described in Code Section 401(k)), a
                  simplified employee pension (as described in Code Section
                  408(k)(6)), a simple individual retirement account plan (as
                  described in Code Section 408(p)), a salary reduction
                  arrangement (within the meaning of Code Section
                  3121(a)(5)(D)), a deferred compensation plan under Code
                  Section 457(b), or a trust described in Code Section
                  501(c)(18) cumulatively exceed the limitation imposed by Code
                  Section 402(g) (as adjusted annually in accordance with the
                  method provided in Code Section 415(d) pursuant to
                  Regulations) for such Participant's taxable year, the
                  Participant may, not later than March 1 following the close of
                  the Participant's taxable year, notify the Administrator in
                  writing of such excess and request that the Participant's
                  Deferred Compensation under this Plan be reduced by an amount
                  specified by the Participant. In such event, the Administrator
                  may direct the Trustee to distribute such excess amount (and
                  any Income allocable to such excess amount) to the Participant
                  not later than the first April 15th following the close of the
                  Participant's taxable year. Any distribution of less than the
                  entire amount of Excess Deferred Compensation and Income shall
                  be treated as a pro rata distribution of Excess Deferred
                  Compensation and Income. The amount distributed shall not
                  exceed the Participant's Deferred Compensation under the Plan
                  for the taxable year (and any Income allocable to such excess
                  amount). Any distribution on or before the last day of the
                  Participant's taxable year must satisfy each of the following
                  conditions:

                           (1) the distribution must be made after the date on
                           which the Plan received the Excess Deferred
                           Compensation;

                                       20
<PAGE>

                           (2) the Participant shall designate the distribution
                           as Excess Deferred Compensation; and

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

                                    Any distribution made pursuant to this
                  Section 4.2(f) shall be made first from unmatched Deferred
                  Compensation and, thereafter, from Deferred Compensation which
                  is matched. Matching contributions which relate to such
                  Deferred Compensation shall be forfeited.

                           (g) Notwithstanding Section 4.2(f) above, a
                  Participant's Excess Deferred Compensation shall be reduced,
                  but not below zero, by any distribution of Excess
                  Contributions pursuant to Section 4.6(a) for the Plan Year
                  beginning with or within the taxable year of the Participant.

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

                           (i) Employer Elective Contributions made pursuant to
                  this Section may be segregated into a separate account for
                  each Participant in a federally insured savings account,
                  certificate of deposit in a bank or savings and loan
                  association, money market certificate, or other short-term
                  debt security acceptable to the Trustee until such time as the
                  allocations pursuant to Section 4.4 have been made.

                           (j) The Employer and the Administrator shall
                  implement the salary reduction elections provided for herein
                  in accordance with the following:

                           (1) A Participant must make an initial salary
                           deferral election within a reasonable time, not to
                           exceed thirty (30) days, after entering the Plan
                           pursuant to Section 3.2. If the Participant fails to
                           make an initial salary deferral election within such
                           time, then such Participant may thereafter make an
                           election in accordance with the rules governing
                           modifications. The Participant shall make such an
                           election by entering into a written salary reduction
                           agreement with the Employer and filing such agreement
                           with the Administrator. Such election shall initially
                           be effective beginning with the pay period following
                           the acceptance of the salary reduction agreement by
                           the Administrator, shall not have retroactive effect
                           and shall remain in force until revoked.

                           (2) A Participant may modify a prior election during
                           the Plan Year and concurrently make a new election by
                           filing a written notice with the Administrator within
                           a reasonable time before the pay period for which
                           such modification is to be effective. However,
                           modifications to a salary deferral election shall
                           only be permitted quarterly, during election periods
                           established by the Administrator prior to the first
                           day of each Plan Year quarter. Any modification shall
                           not have retroactive effect and shall remain in force
                           until revoked.

                                       21
<PAGE>
                           (3) A Participant may elect to prospectively revoke
                           the Participant's salary reduction agreement in its
                           entirety at any time during the Plan Year by
                           providing the Administrator with thirty (30) days
                           written notice of such revocation (or upon such
                           shorter notice period as may be acceptable to the
                           Administrator). Such revocation shall become
                           effective as of the beginning of the first pay period
                           coincident with or next following the expiration of
                           the notice period. Furthermore, the termination of
                           the Participant's employment, or the cessation of
                           participation for any reason, shall be deemed to
                           revoke any salary reduction agreement then in effect,
                           effective immediately following the close of the pay
                           period within which such termination or cessation
                           occurs.

4.3  TIME OF PAYMENT OF EMPLOYER CONTRIBUTION

                  The Employer may make its contribution to the Plan for a
particular Plan Year at such time as the Employer, in its sole discretion,
determines. If the Employer makes a contribution for a particular Plan Year
after the close of that Plan Year, the Employer will designate to the Trustee
the Plan Year for which the Employer is making its contribution.

4.4  ALLOCATION OF CONTRIBUTION AND EARNINGS

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

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

                           (1) With respect to the Employer Elective
                           Contribution made pursuant to Section 4.1(a), to each
                           Participant's Elective Account in an amount equal to
                           each such Participant's Deferred Compensation for the
                           year.

                           (2) With respect to the Employer Elective
                           Contribution made pursuant to Section 4.1(b), to each
                           Participant's Elective Account when used to satisfy
                           the "Actual Deferral Percentage" tests or
                           Participant's Account in accordance with Section
                           4.1(b).

                           Any Participant actively employed during the Plan
                           Year shall be eligible to share in the matching
                           contribution for the Plan Year.

                           (3) With respect to the Employer Qualified
                           Non-Elective Contribution made pursuant to Section
                           4.1(c), to each Participant's Elective Account when
                           used to satisfy the "Actual Deferral Percentage"
                           tests or Participant's Account in accordance with
                           Section 4.1(c).

                                       22
<PAGE>
                           Only Participants who have completed a Year of
                           Service during the Plan Year and are actively
                           employed on the last day of the Plan Year shall be
                           eligible to share in the Qualified Non-Elective
                           Contribution for the year.

                           (4) With respect to the Employer Non-Elective
                           Contribution made pursuant to Section 4.1(d), to each
                           Participant's Account in the same proportion that
                           each such Participant's Compensation for the year
                           bears to the total Compensation of all Participants
                           for such year.

                           Only Participants who have completed a Year of
                           Service during the Plan Year and are actively
                           employed on the last day of the Plan Year shall be
                           eligible to share in the discretionary contribution
                           for the year.

                           (c) On or before each Anniversary Date any amounts
                  which became Forfeitures since the last Anniversary Date may
                  be used to satisfy any contribution that may be required
                  pursuant to Section 3.5 and/or 6.9, or be used to pay any
                  administrative expenses of the Plan. The remaining
                  Forfeitures, if any, shall be used to reduce the contribution
                  of the Employer hereunder for the Plan Year in which such
                  Forfeitures occur.

                           (d) For any Top Heavy Plan Year, Non-Key Employees
                  not otherwise eligible to share in the allocation of
                  contributions as provided above, shall receive the minimum
                  allocation provided for in Section 4.4(g) if eligible pursuant
                  to the provisions of Section 4.4(i).

                           (e) Notwithstanding the foregoing, Participants who
                  are not actively employed on the last day of the Plan Year due
                  to Retirement (Early, Normal or Late), Total and Permanent
                  Disability or death shall share in the allocation of
                  contributions for that Plan Year.

                           (f) As of each Valuation Date, any earnings or losses
                  (net appreciation or net depreciation) of the Trust Fund shall
                  be allocated in the same proportion that each Participant's
                  and Former Participant's time weighted average nonsegregated
                  accounts bear to the total of all Participants' and Former
                  Participants' time weighted average nonsegregated accounts as
                  of such date. Earnings or losses with respect to a
                  Participant's Directed Account shall be allocated in
                  accordance with Section 4.12.

                                    Participants' transfers from other qualified
                  plans deposited in the general Trust Fund shall share in any
                  earnings and losses (net appreciation or net depreciation) of
                  the Trust Fund in the same manner provided above. Each
                  segregated account maintained on behalf of a Participant shall
                  be credited or charged with its separate earnings and losses.

                           (g) Minimum Allocations Required for Top Heavy Plan
                  Years: Notwithstanding the foregoing, for any Top Heavy Plan
                  Year, the sum of the Employer contributions allocated to the
                  Participant's Combined Account of each Non-Key Employee shall

                                       23
<PAGE>
                  be equal to at least three percent (3%) of such Non-Key
                  Employee's "415 Compensation" (reduced by contributions and
                  forfeitures, if any, allocated to each Non-Key Employee in any
                  defined contribution plan included with this Plan in a
                  Required Aggregation Group). However, if (1) the sum of the
                  Employer contributions allocated to the Participant's Combined
                  Account of each Key Employee for such Top Heavy Plan Year is
                  less than three percent (3%) of each Key Employee's "415
                  Compensation" and (2) this Plan is not required to be included
                  in an Aggregation Group to enable a defined benefit plan to
                  meet the requirements of Code Section 401(a)(4) or 410, the
                  sum of the Employer contributions allocated to the
                  Participant's Combined Account of each Non-Key Employee shall
                  be equal to the largest percentage allocated to the
                  Participant's Combined Account of any Key Employee. However,
                  in determining whether a Non-Key Employee has received the
                  required minimum allocation, such Non-Key Employee's Deferred
                  Compensation and matching contributions needed to satisfy the
                  "Actual Deferral Percentage" tests pursuant to Section 4.5(a)
                  or the "Actual Contribution Percentage" tests pursuant to
                  Section 4.7(a) shall not be taken into account.

                                    However, no such minimum allocation shall be
                  required in this Plan for any Non-Key Employee who
                  participates in another defined contribution plan subject to
                  Code Section 412 included with this Plan in a Required
                  Aggregation Group.

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

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

                           (j) In lieu of the above, if a Non-Key Employee
                  participates in this Plan and a defined benefit pension plan
                  included in a Required Aggregation Group which is top heavy, a
                  minimum allocation of five percent (5%) of "415 Compensation"
                  shall be provided under this Plan.

                           (k) For the purposes of this Section, "415
                  Compensation" in excess of $150,000 (or such other amount
                  provided in the Code) shall be disregarded. Such amount shall
                  be adjusted for increases in the cost of living in accordance
                  with Code Section 401(a)(17)(B), except that the dollar
                  increase in effect on January 1 of any calendar year shall be
                  effective for the Plan Year beginning with or within such
                  calendar year. If "415 Compensation" for any prior
                  determination period is taken into account in determining a
                  Participant's minimum benefit for the current Plan Year, the
                  "415 Compensation" for such determination period is subject to

                                       24
<PAGE>

                  the applicable annual "415 Compensation" limit in effect for
                  that prior period. For this purpose, in determining the
                  minimum benefit in Plan Years beginning on or after January 1,
                  1989, the annual "415 Compensation" limit in effect for
                  determination periods beginning before that date is $200,000
                  (or such other amount as adjusted for increases in the cost of
                  living in accordance with Code Section 415(d) for
                  determination periods beginning on or after January 1, 1989,
                  and in accordance with Code Section 401(a)(17)(B) for
                  determination periods beginning on or after January 1, 1994).
                  For determination periods beginning prior to January 1, 1989,
                  the $200,000 limit shall apply only for Top Heavy Plan Years
                  and shall not be adjusted. For any short Plan Year the "415
                  Compensation" limit shall be an amount equal to the "415
                  Compensation" limit for the calendar year in which the Plan
                  Year begins multiplied by the ratio obtained by dividing the
                  number of full months in the short Plan Year by twelve (12).

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

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

                           (n) Notwithstanding anything to the contrary, if this
                  is a Plan that would otherwise fail to meet the requirements
                  of Code Section 410(b)(1) and the Regulations thereunder
                  because Employer contributions would not be allocated to a
                  sufficient number or percentage of Participants for a Plan
                  Year, then the following rules shall apply:

                           (1) The group of Participants eligible to share in
                           the Employer's contribution for the Plan Year shall
                           be expanded to include the minimum number of
                           Participants who would not otherwise be eligible as
                           are necessary to satisfy the applicable test
                           specified above. The specific Participants who shall
                           become eligible under the terms of this paragraph
                           shall be those who have not separated from service
                           prior to the last day of the Plan Year and have
                           completed the greatest number of Hours of Service in
                           the Plan Year.

                           (2) If after application of paragraph (1) above, the
                           applicable test is still not satisfied, then the
                           group of Participants eligible to share in the
                           Employer's contribution for the Plan Year shall be
                           further expanded to include the minimum number of

                                       25
<PAGE>
                           Participants who have separated from service prior to
                           the last day of the Plan Year as are necessary to
                           satisfy the applicable test. The specific
                           Participants who shall become eligible to share shall
                           be those Participants who have completed the greatest
                           number of Hours of Service in the Plan Year before
                           terminating employment.

                           (3) Nothing in this Section shall permit the
                           reduction of a Participant's accrued benefit.
                           Therefore any amounts that have previously been
                           allocated to Participants may not be reallocated to
                           satisfy these requirements. In such event, the
                           Employer shall make an additional contribution equal
                           to the amount such affected Participants would have
                           received had they been included in the allocations,
                           even if it exceeds the amount which would be
                           deductible under Code Section 404. Any adjustment to
                           the allocations pursuant to this paragraph shall be
                           considered a retroactive amendment adopted by the
                           last day of the Plan Year.

                           (4) Notwithstanding the foregoing, if the portion of
                           the Plan which is not a Code Section 401(k) or 401(m)
                           plan would fail to satisfy Code Section 410(b) if the
                           coverage tests were applied by treating those
                           Participants whose only allocation would otherwise be
                           provided under the top heavy formula as if they were
                           not currently benefiting under the Plan, then, for
                           purposes of this Section 4.4(n), such Participants
                           shall be treated as not benefiting and shall
                           therefore be eligible to be included in the expanded
                           class of Participants who will share in the
                           allocation provided under the Plan's non top heavy
                           formula.

4.5  ACTUAL DEFERRAL PERCENTAGE TESTS

                           (a)  Maximum Annual Allocation: For each Plan Year
                  beginning after December 31, 1996, the annual allocation
                  derived from Employer Elective Contributions to a Highly
                  Compensated Participant's Elective Account shall satisfy one
                  of the following tests:

                           (1) The "Actual Deferral Percentage" for the Highly
                           Compensated Participant group shall not be more than
                           the "Actual Deferral Percentage" of the Non-Highly
                           Compensated Participant group (for the preceding Plan
                           Year if the prior year testing method is used to
                           calculate the "Actual Deferral Percentage" for the
                           Non-Highly Compensated Participant group) multiplied
                           by 1.25, or

                           (2) The excess of the "Actual Deferral Percentage"
                           for the Highly Compensated Participant group over the
                           "Actual Deferral Percentage" for the Non-Highly
                           Compensated Participant group (for the preceding Plan
                           Year if the prior year testing method is used to
                           calculate the "Actual Deferral Percentage" for the
                           Non-Highly Compensated Participant group) shall not
                           be more than two percentage points. Additionally, the
                           "Actual Deferral Percentage" for the Highly
                           Compensated Participant group shall not exceed the
                           "Actual Deferral Percentage" for the Non-Highly
                           Compensated Participant group (for the preceding Plan

                                       26
<PAGE>

                           Year if the prior year testing method is used to
                           calculate the "Actual Deferral Percentage" for the
                           Non-Highly Compensated Participant group) multiplied
                           by 2. The provisions of Code Section 401(k)(3) and
                           Regulation 1.401(k)-1(b) are incorporated herein by
                           reference.

                           However, in order to prevent the multiple use of the
                           alternative method described in (2) above and in Code
                           Section 401(m)(9)(A), any Highly Compensated
                           Participant eligible to make elective deferrals
                           pursuant to Section 4.2 and to make Employee
                           contributions or to receive matching contributions
                           under this Plan or under any other plan maintained by
                           the Employer or an Affiliated Employer shall have a
                           combination of such Participant's Elective
                           Contributions and Employer matching contributions
                           reduced pursuant to Section 4.6(a) and Regulation
                           1.401(m)-2, the provisions of which are incorporated
                           herein by reference.

                           (b) For the purposes of this Section "Actual Deferral
                  Percentage" means, with respect to the Highly Compensated
                  Participant group and Non-Highly Compensated Participant group
                  for a Plan Year, the average of the ratios, calculated
                  separately for each Participant in such group, of the amount
                  of Employer Elective Contributions allocated to each
                  Participant's Elective Account for such Plan Year, to such
                  Participant's "414(s) Compensation" for such Plan Year. The
                  actual deferral ratio for each Participant and the "Actual
                  Deferral Percentage" for each group shall be calculated to the
                  nearest one-hundredth of one percent. Employer Elective
                  Contributions allocated to each Non-Highly Compensated
                  Participant's Elective Account shall be reduced by Excess
                  Deferred Compensation to the extent such excess amounts are
                  made under this Plan or any other plan maintained by the
                  Employer and by any matching contributions which relate to
                  such Excess Deferred Compensation.

                                    Notwithstanding the above, if the prior year
                  test method is used to calculate the "Actual Deferral
                  Percentage" for the Non-Highly Compensated Participant group
                  for the first Plan Year of this amendment and restatement, the
                  "Actual Deferral Percentage" for the Non-Highly Compensated
                  Participant group for the preceding Plan Year shall be
                  calculated pursuant to the provisions of the Plan then in
                  effect.

                           (c) For the purposes of Sections 4.5(a) and 4.6, a
                  Highly Compensated Participant and a Non-Highly Compensated
                  Participant shall include any Employee eligible to make a
                  deferral election pursuant to Section 4.2, whether or not such
                  deferral election was made or suspended pursuant to Section
                  4.2.

                                    Notwithstanding the above, if the prior year
                  testing method is used to calculate the "Actual Deferral
                  Percentage" for the Non-Highly Compensated Participant group
                  for the first Plan Year of this amendment and restatement, for
                  purposes of Section 4.5(a) and 4.6, a Non-Highly Compensated
                  Participant shall include any such Employee eligible to make a
                  deferral election, whether or not such deferral election was
                  made or suspended, pursuant to the provisions of the Plan in
                  effect for the preceding Plan Year.

                                       27
<PAGE>

                           (d) For the purposes of this Section and Code
                  Sections 401(a)(4), 410(b) and 401(k), if two or more plans
                  which include cash or deferred arrangements are considered one
                  plan for the purposes of Code Section 401(a)(4) or 410(b)
                  (other than Code Section 410(b)(2)(A)(ii)), the cash or
                  deferred arrangements included in such plans shall be treated
                  as one arrangement. In addition, two or more cash or deferred
                  arrangements may be considered as a single arrangement for
                  purposes of determining whether or not such arrangements
                  satisfy Code Sections 401(a)(4), 410(b) and 401(k). In such a
                  case, the cash or deferred arrangements included in such plans
                  and the plans including such arrangements shall be treated as
                  one arrangement and as one plan for purposes of this Section
                  and Code Sections 401(a)(4), 410(b) and 401(k). Any adjustment
                  to the Non-Highly Compensated Participant actual deferral
                  ratio for the prior year shall be made in accordance with
                  Internal Revenue Service Notice 98-1 and any superseding
                  guidance. Plans may be aggregated under this paragraph (d)
                  only if they have the same plan year. Notwithstanding the
                  above, for Plan Years beginning after December 31, 1996, if
                  two or more plans which include cash or deferred arrangements
                  are permissively aggregated under Regulation 1.410(b)-7(d),
                  all plans permissively aggregated must use either the current
                  year testing method or the prior year testing method for the
                  testing year.

                                    Notwithstanding the above, an employee stock
                  ownership plan described in Code Section 4975(e)(7) or 409 may
                  not be combined with this Plan for purposes of determining
                  whether the employee stock ownership plan or this Plan
                  satisfies this Section and Code Sections 401(a)(4), 410(b) and
                  401(k).

                           (e) For the purposes of this Section, if a Highly
                  Compensated Participant is a Participant under two or more
                  cash or deferred arrangements (other than a cash or deferred
                  arrangement which is part of an employee stock ownership plan
                  as defined in Code Section 4975(e)(7) or 409) of the Employer
                  or an Affiliated Employer, all such cash or deferred
                  arrangements shall be treated as one cash or deferred
                  arrangement for the purpose of determining the actual deferral
                  ratio with respect to such Highly Compensated Participant.
                  However, if the cash or deferred arrangements have different
                  plan years, this paragraph shall be applied by treating all
                  cash or deferred arrangements ending with or within the same
                  calendar year as a single arrangement.

                           (f) For the purpose of this Section, for Plan Years
                  beginning after December 31, 1996, when calculating the
                  "Actual Deferral Percentage" for the Non-Highly Compensated
                  Participant group, the current year testing method shall be
                  used. Any change from the current year testing method to the
                  prior year testing method shall be made pursuant to Internal
                  Revenue Service Notice 98-1, Section VII (or superseding
                  guidance), the provisions of which are incorporated herein by
                  reference.

                           (g) Notwithstanding anything in this Section to the
                  contrary, the provisions of this Section and Section 4.6 may
                  be applied separately (or will be applied separately to the
                  extent required by Regulations) to each plan within the
                  meaning of Regulation 1.401(k)-1(g)(11). Furthermore, for Plan
                  Years beginning after December 31, 1998, the provisions of
                  Code Section 401(k)(3)(F) may be used to exclude from
                  consideration all Non-Highly Compensated Employees who have
                  not satisfied the minimum age and service requirements of Code
                  Section 410(a)(1)(A).

                                       28
<PAGE>

4.6  ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

                  In the event (or if it is anticipated) that the initial
allocations of the Employer Elective Contributions made pursuant to Section 4.4
do (or might) not satisfy one of the tests set forth in Section 4.5(a) for Plan
Years beginning after December 31, 1996, the Administrator shall adjust Excess
Contributions pursuant to the options set forth below:

                           (a) On or before the fifteenth day of the third month
                  following the end of each Plan Year, but in no event later
                  than the close of the following Plan Year, the Highly
                  Compensated Participant having the largest dollar amount of
                  Elective Contributions shall have a portion of such
                  Participant's Elective Contributions distributed until the
                  total amount of Excess Contributions has been distributed, or
                  until the amount of such Participant's Elective Contributions
                  equals the Elective Contributions of the Highly Compensated
                  Participant having the second largest dollar amount of
                  Elective Contributions. This process shall continue until the
                  total amount of Excess Contributions has been distributed. In
                  determining the amount of Excess Contributions to be
                  distributed with respect to an affected Highly Compensated
                  Participant as determined herein, such amount shall be reduced
                  pursuant to Section 4.2(f) by any Excess Deferred Compensation
                  previously distributed to such affected Highly Compensated
                  Participant for such Participant's taxable year ending with or
                  within such Plan Year and any forfeited matching contributions
                  which relate to such Excess Deferred Compensation.

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

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

                                    (ii) shall be made first from unmatched
                                    Deferred Compensation and, thereafter,
                                    proportionately from Deferred Compensation
                                    which is matched and matching contributions
                                    which relate to such Deferred Compensation,
                                    if used in the "Actual Deferral Percentage"
                                    tests pursuant to Section 4.5;

                                    (iii) shall be made from Qualified
                                    Non-Elective Contributions only to the
                                    extent that Excess Contributions exceed the
                                    balance in the Participant's Elective
                                    Account attributable to Deferred
                                    Compensation and Employer matching
                                    contributions made pursuant to Section
                                    4.1(b);

                                    (iv) shall be adjusted for Income; and

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

                                       29
<PAGE>

                           (2) Any distribution of less than the entire amount
                           of Excess Contributions shall be treated as a pro
                           rata distribution of Excess Contributions and Income.

                           (3) Matching contributions which relate to Excess
                           Contributions shall be forfeited unless the related
                           matching contribution is distributed as an Excess
                           Contribution pursuant to (1) above or as an Excess
                           Aggregate Contribution pursuant to Section 4.8.

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

                           (1) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.5(a). Such contribution
                           shall be allocated in the same proportion that each
                           Non-Highly Compensated Participant's 414(s)
                           Compensation for the year (or prior year if the prior
                           year testing method is being used) bears to the total
                           414(s) Compensation of all Non-Highly Compensated
                           Participants for such year.

                           (2) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.5(a). Such contribution
                           shall be allocated in the same proportion that each
                           Non-Highly Compensated Participant electing salary
                           reductions pursuant to Section 4.2 in the same
                           proportion that each such Non-Highly Compensated
                           Participant's Deferred Compensation for the year (or
                           at the end of the prior Plan Year if the prior year
                           testing method is being used) bears to the total
                           Deferred Compensation of all such Non-Highly
                           Compensated Participants for such year.

                           (3) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.5(a). Such contribution
                           shall be allocated in equal amounts (per capita).

                           (4) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants electing salary reductions pursuant to
                           Section 4.2 in an amount sufficient to satisfy (or to
                           prevent an anticipated failure of) one of the tests
                           set forth in Section 4.5(a). Such contribution shall
                           be allocated for the year (or at the end of the prior
                           Plan Year if the prior year testing method is used)
                           to each Non-Highly Compensated Participant electing
                           salary reductions pursuant to Section 4.2 in equal
                           amounts (per capita).

                                       30
<PAGE>

                           (5) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.5(a). Such contribution
                           shall be allocated to the Non-Highly Compensated
                           Participant having the lowest 414(s) Compensation,
                           until one of the tests set forth in Section 4.5(a) is
                           satisfied (or is anticipated to be satisfied), or
                           until such Non-Highly Compensated Participant has
                           received the maximum "annual addition" pursuant to
                           Section 4.9. This process shall continue until one of
                           the tests set forth in Section 4.5(a) is satisfied
                           (or is anticipated to be satisfied).

                                    Notwithstanding the above, at the Employer's
                  discretion, Non-Highly Compensated Participants who are not
                  employed at the end of the Plan Year (or at the end of the
                  prior Plan Year if the prior year testing method is being
                  used) shall not be eligible to receive a special Qualified
                  Non-Elective Contribution and shall be disregarded.

                                    Notwithstanding the above, for Plan Years
                  beginning after December 31, 1998, if the testing method
                  changes from the current year testing method to the prior year
                  testing method, then for purposes of preventing the double
                  counting of Qualified Non-Elective Contributions for the first
                  testing year for which the change is effective, any special
                  Qualified Non-Elective Contribution on behalf of Non-Highly
                  Compensated Participants used to satisfy the "Actual Deferral
                  Percentage" or "Actual Contribution Percentage" test under the
                  current year testing method for the prior year testing year
                  shall be disregarded.

                           (c) If during a Plan Year, it is projected that the
                  aggregate amount of Elective Contributions to be allocated to
                  all Highly Compensated Participants under this Plan would
                  cause the Plan to fail the tests set forth in Section 4.5(a),
                  then the Administrator may automatically reduce the deferral
                  amount of affected Highly Compensated Participants, beginning
                  with the Highly Compensated Participant who has the highest
                  deferral ratio until it is anticipated the Plan will pass the
                  tests or until the actual deferral ratio equals the actual
                  deferral ratio of the Highly Compensated Participant having
                  the next highest actual deferral ratio. This process may
                  continue until it is anticipated that the Plan will satisfy
                  one of the tests set forth in Section 4.5(a). Alternatively,
                  the Employer may specify a maximum percentage of Compensation
                  that may be deferred.

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

4.7  ACTUAL CONTRIBUTION PERCENTAGE TESTS

                           (a) The "Actual Contribution Percentage" for Plan
                  Years beginning after December 31, 1996 for the Highly
                  Compensated Participant group shall not exceed the greater
                  of:

                                       31
<PAGE>

                           (1) 125 percent of such percentage for the Non-Highly
                           Compensated Participant group (for the preceding Plan
                           Year if the prior year testing method is used to
                           calculate the "Actual Contribution Percentage" for
                           the Non-Highly Compensated Participant group); or

                           (2) the lesser of 200 percent of such percentage for
                           the Non-Highly Compensated Participant group (for the
                           preceding Plan Year if the prior year testing method
                           is used to calculate the "Actual Contribution
                           Percentage" for the Non-Highly Compensated
                           Participant group), or such percentage for the
                           Non-Highly Compensated Participant group (for the
                           preceding Plan Year if the prior year testing method
                           is used to calculate the "Actual Contribution
                           Percentage" for the Non-Highly Compensated
                           Participant group) plus 2 percentage points. However,
                           to prevent the multiple use of the alternative method
                           described in this paragraph and Code Section
                           401(m)(9)(A), any Highly Compensated Participant
                           eligible to make elective deferrals pursuant to
                           Section 4.2 or any other cash or deferred arrangement
                           maintained by the Employer or an Affiliated Employer
                           and to make Employee contributions or to receive
                           matching contributions under this Plan or under any
                           plan maintained by the Employer or an Affiliated
                           Employer shall have a combination of Elective
                           Contributions and Employer matching contributions
                           reduced pursuant to Regulation 1.401(m)-2 and Section
                           4.8(a). The provisions of Code Section 401(m) and
                           Regulations 1.401(m)-1(b) and 1.401(m)-2 are
                           incorporated herein by reference.

                           (b) For the purposes of this Section and Section 4.8,
                  "Actual Contribution Percentage" for a Plan Year means, with
                  respect to the Highly Compensated Participant group and
                  Non-Highly Compensated Participant group (for the preceding
                  Plan Year if the prior year testing method is used to
                  calculate the "Actual Contribution Percentage" for the
                  Non-Highly Compensated Participant group), the average of the
                  ratios (calculated separately for each Participant in each
                  group and rounded to the nearest one-hundredth of one percent)
                  of:

                           (1) the sum of Employer matching contributions made
                           pursuant to Section 4.1(b) (to the extent such
                           matching contributions are not used to satisfy the
                           "Actual Deferral Percentage" tests) on behalf of each
                           such Participant for such Plan Year; to

                           (2) the Participant's "414(s) Compensation" for such
                           Plan Year.

                                    Notwithstanding the above, if the prior year
                  testing method is used to calculate the "Actual Contribution
                  Percentage" for the Non-Highly Compensated Participant group
                  for the first Plan Year of this amendment and restatement, for
                  purposes of Section 4.7(a), the "Actual Contribution
                  Percentage" for the Non-Highly Compensated Participant group
                  for the preceding Plan Year shall be determined pursuant to
                  the provisions of the Plan then in effect.

                                       32
<PAGE>

                           (c) For purposes of determining the "Actual
                  Contribution Percentage," only Employer matching contributions
                  contributed to the Plan prior to the end of the succeeding
                  Plan Year shall be considered. In addition, the Administrator
                  may elect to take into account, with respect to Employees
                  eligible to have Employer matching contributions pursuant to
                  Section 4.1(b) (to the extent such matching contributions are
                  not used to satisfy the "Actual Deferral Percentage" tests)
                  allocated to their accounts, elective deferrals (as defined in
                  Regulation 1.402(g)-1(b)) and qualified non-elective
                  contributions (as defined in Code Section 401(m)(4)(C))
                  contributed to any plan maintained by the Employer. Such
                  elective deferrals and qualified non-elective contributions
                  shall be treated as Employer matching contributions subject to
                  Regulation 1.401(m)-1(b)(5) which is incorporated herein by
                  reference. However, the Plan Year must be the same as the plan
                  year of the plan to which the elective deferrals and the
                  qualified non-elective contributions are made.

                           (d) For purposes of this Section and Code Sections
                  401(a)(4), 410(b) and 401(m), if two or more plans of the
                  Employer to which matching contributions, Employee
                  contributions, or both, are made are treated as one plan for
                  purposes of Code Sections 401(a)(4) or 410(b) (other than the
                  average benefits test under Code Section 410(b)(2)(A)(ii)),
                  such plans shall be treated as one plan. In addition, two or
                  more plans of the Employer to which matching contributions,
                  Employee contributions, or both, are made may be considered as
                  a single plan for purposes of determining whether or not such
                  plans satisfy Code Sections 401(a)(4), 410(b) and 401(m). In
                  such a case, the aggregated plans must satisfy this Section
                  and Code Sections 401(a)(4), 410(b) and 401(m) as though such
                  aggregated plans were a single plan. Any adjustment to the
                  Non-Highly Compensated Participant actual contribution ratio
                  for the prior year shall be made in accordance with Internal
                  Revenue Service Notice 98-1 and any superseding guidance.
                  Plans may be aggregated under this paragraph (d) only if they
                  have the same plan year. Notwithstanding the above, for Plan
                  Years beginning after December 31, 1996, if two or more plans
                  which include cash or deferred arrangements are permissively
                  aggregated under Regulation 1.410(b)-7(d), all plans
                  permissively aggregated must use either the current year
                  testing method or the prior year testing method for the
                  testing year.

                                    Notwithstanding the above, an employee stock
                  ownership plan described in Code Section 4975(e)(7) or 409 may
                  not be aggregated with this Plan for purposes of determining
                  whether the employee stock ownership plan or this Plan
                  satisfies this Section and Code Sections 401(a)(4), 410(b) and
                  401(m).

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

                                       33
<PAGE>

                           (f) For purposes of Sections 4.7(a) and 4.8, a Highly
                  Compensated Participant and Non-Highly Compensated Participant
                  shall include any Employee eligible to have Employer matching
                  contributions (whether or not a deferral election was made or
                  suspended) allocated to the Participant's account for the Plan
                  Year.

                                    Notwithstanding the above, if the prior year
                  testing method is used to calculate the "Actual Contribution
                  Percentage" for the Non-Highly Compensated Participant group
                  for the first Plan Year of this amendment and restatement, for
                  the purposes of Section 4.7(a), a Non-Highly Compensated
                  Participant shall include any such Employee eligible to have
                  Employer matching contributions (whether or not a deferral
                  election was made or suspended) allocated to the Participant's
                  account for the preceding Plan Year pursuant to the provisions
                  of the Plan then in effect.

                           (g) For the purpose of this Section, for Plan Years
                  beginning after December 31, 1996, when calculating the
                  "Actual Contribution Percentage" for the Non-Highly
                  Compensated Participant group, the current year testing method
                  shall be used. Any change from the current year testing method
                  to the prior year testing method shall be made pursuant to
                  Internal Revenue Service Notice 98-1, Section VII (or
                  superseding guidance), the provisions of which are
                  incorporated herein by reference.

                           (h) Notwithstanding anything in this Section to the
                  contrary, the provisions of this Section and Section 4.8 may
                  be applied separately (or will be applied separately to the
                  extent required by Regulations) to each plan within the
                  meaning of Regulation 1.401(k)-1(g)(11). Furthermore, for Plan
                  Years beginning after December 31, 1998, the provisions of
                  Code Section 401(k)(3)(F) may be used to exclude from
                  consideration all Non-Highly Compensated Employees who have
                  not satisfied the minimum age and service requirements of Code
                  Section 410(a)(1)(A).

4.8  ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

                           (a) In the event (or if it is anticipated) that, for
                  Plan Years beginning after December 31, 1996, the "Actual
                  Contribution Percentage" for the Highly Compensated
                  Participant group exceeds (or might exceed) the "Actual
                  Contribution Percentage" for the Non-Highly Compensated
                  Participant group pursuant to Section 4.7(a), the
                  Administrator (on or before the fifteenth day of the third
                  month following the end of the Plan Year, but in no event
                  later than the close of the following Plan Year) shall direct
                  the Trustee to distribute to the Highly Compensated
                  Participant having the largest dollar amount of contributions
                  determined pursuant to Section 4.7(b)(1), the portion of such
                  contributions (and Income allocable to such contributions)
                  until the total amount of Excess Aggregate Contributions has
                  been distributed, or until the Participant's remaining amount
                  equals the amount of contributions determined pursuant to
                  Section 4.7(b)(1) of the Highly Compensated Participant having
                  the second largest dollar amount of contributions. This
                  process shall continue until the total amount of Excess
                  Aggregate Contributions has been distributed.

                                       34
<PAGE>

                           (b) Any distribution of less than the entire amount
                  of Excess Aggregate Contributions (and Income) shall be
                  treated as a pro rata distribution of Excess Aggregate
                  Contributions and Income. Distribution of Excess Aggregate
                  Contributions shall be designated by the Employer as a
                  distribution of Excess Aggregate Contributions (and Income).

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

                           (d) The determination of the amount of Excess
                  Aggregate Contributions with respect to any Plan Year shall be
                  made after first determining the Excess Contributions, if any,
                  to be treated as after-tax voluntary Employee contributions
                  due to recharacterization for the plan year of any other
                  qualified cash or deferred arrangement (as defined in Code
                  Section 401(k)) maintained by the Employer that ends with or
                  within the Plan Year or which are treated as after-tax
                  voluntary Employee contributions due to recharacterization
                  pursuant to Section 4.6(a).

                           (e) If during a Plan Year the projected aggregate
                  amount of Employer matching contributions to be allocated to
                  all Highly Compensated Participants under this Plan would, by
                  virtue of the tests set forth in Section 4.7(a), cause the
                  Plan to fail such tests, then the Administrator may
                  automatically reduce proportionately or in the order provided
                  in Section 4.8(a) each affected Highly Compensated
                  Participant's projected share of such contributions by an
                  amount necessary to satisfy one of the tests set forth in
                  Section 4.7(a).

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

                           (1) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.7. Such contribution
                           shall be allocated in the same proportion that each
                           Non-Highly Compensated Participant's 414(s)
                           Compensation for the year (or prior year if the prior
                           year testing method is being used) bears to the total
                           414(s) Compensation of all Non-Highly Compensated
                           Participants for such year.

                           (2) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.7. Such contribution
                           shall be allocated in the same proportion that each
                           Non-Highly Compensated Participant electing salary

                                       35
<PAGE>
                           reductions pursuant to Section 4.2 in the same
                           proportion that each such Non-Highly Compensated
                           Participant's Deferred Compensation for the year (or
                           at the end of the prior Plan Year if the prior year
                           testing method is being used) bears to the total
                           Deferred Compensation of all such Non-Highly
                           Compensated Participants for such year.

                           (3) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.7. Such contribution
                           shall be allocated in equal amounts (per capita).

                           (4) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants electing salary reductions pursuant to
                           Section 4.2 in an amount sufficient to satisfy (or to
                           prevent an anticipated failure of) one of the tests
                           set forth in Section 4.5(a). Such contribution shall
                           be allocated for the year (or at the end of the prior
                           Plan Year if the prior year testing method is used)
                           to each Non-Highly Compensated Participant electing
                           salary reductions pursuant to Section 4.2 in equal
                           amounts (per capita).

                           (5) A special Qualified Non-Elective Contribution may
                           be made on behalf of Non-Highly Compensated
                           Participants in an amount sufficient to satisfy (or
                           to prevent an anticipated failure of) one of the
                           tests set forth in Section 4.7. Such contribution
                           shall be allocated to the Non-Highly Compensated
                           Participant having the lowest 414(s) Compensation,
                           until one of the tests set forth in Section 4.7 is
                           satisfied (or is anticipated to be satisfied), or
                           until such Non-Highly Compensated Participant has
                           received the maximum "annual addition" pursuant to
                           Section 4.9. This process shall continue until one of
                           the tests set forth in Section 4.7 is satisfied (or
                           is anticipated to be satisfied).

                                    Notwithstanding the above, at the Employer's
                  discretion, Non-Highly Compensated Participants who are not
                  employed at the end of the Plan Year (or at the end of the
                  prior Plan Year if the prior year testing method is being
                  used) shall not be eligible to receive a special Qualified
                  Non-Elective Contribution and shall be disregarded.

                                    Notwithstanding the above, for Plan Years
                  beginning after December 31, 1998, if the testing method
                  changes from the current year testing method to the prior year
                  testing method, then for purposes of preventing the double
                  counting of Qualified Non-Elective Contributions for the first
                  testing year for which the change is effective, any special
                  Qualified Non-Elective Contribution on behalf of Non-Highly
                  Compensated Participants used to satisfy the "Actual Deferral
                  Percentage" or "Actual Contribution Percentage" test under the
                  current year testing method for the prior year testing year
                  shall be disregarded.

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

                                       36
<PAGE>

4.9  MAXIMUM ANNUAL ADDITIONS

                           (a) Notwithstanding the foregoing, for "limitation
                  years" beginning after December 31, 1994, the maximum "annual
                  additions" credited to a Participant's accounts for any
                  "limitation year" shall equal the lesser of: (1) $30,000
                  adjusted annually as provided in Code Section 415(d) pursuant
                  to the Regulations, or (2) twenty-five percent (25%) of the
                  Participant's "415 Compensation" for such "limitation year."
                  If the Employer contribution that would otherwise be
                  contributed or allocated to the Participant's accounts would
                  cause the "annual additions" for the "limitation year" to
                  exceed the maximum "annual additions," the amount contributed
                  or allocated will be reduced so that the "annual additions"
                  for the "limitation year" will equal the maximum "annual
                  additions," and any amount in excess of the maximum "annual
                  additions," which would have been allocated to such
                  Participant may be allocated to other Participants. For any
                  short "limitation year," the dollar limitation in (1) above
                  shall be reduced by a fraction, the numerator of which is the
                  number of full months in the short "limitation year" and the
                  denominator of which is twelve (12).

                           (b) For purposes of applying the limitations of Code
                  Section 415, "annual additions" means the sum credited to a
                  Participant's accounts for any "limitation year" of (1)
                  Employer contributions, (2) Employee contributions, (3)
                  forfeitures, (4) amounts allocated, after March 31, 1984, to
                  an individual medical account, as defined in Code Section
                  415(l)(2) which is part of a pension or annuity plan
                  maintained by the Employer and (5) amounts derived from
                  contributions paid or accrued after December 31, 1985, in
                  taxable years ending after such date, which are attributable
                  to post-retirement medical benefits allocated to the separate
                  account of a key employee (as defined in Code Section
                  419A(d)(3)) under a welfare benefit plan (as defined in Code
                  Section 419(e)) maintained by the Employer. Except, however,
                  the "415 Compensation" percentage limitation referred to in
                  paragraph (a)(2) above shall not apply to: (1) any
                  contribution for medical benefits (within the meaning of Code
                  Section 419A(f)(2)) after separation from service which is
                  otherwise treated as an "annual addition," or (2) any amount
                  otherwise treated as an "annual addition" under Code Section
                  415(l)(1).

                           (c) For purposes of applying the limitations of Code
                  Section 415, the transfer of funds from one qualified plan to
                  another is not an "annual addition." In addition, the
                  following are not Employee contributions for the purposes of
                  Section 4.9(b)(2): (1) rollover contributions (as defined in
                  Code Sections 402(e)(6), 403(a)(4), 403(b)(8) and 408(d)(3));
                  (2) repayments of loans made to a Participant from the Plan;
                  (3) repayments of distributions received by an Employee
                  pursuant to Code Section 411(a)(7)(B) (cash-outs); (4)
                  repayments of distributions received by an Employee pursuant
                  to Code Section 411(a)(3)(D) (mandatory contributions); and
                  (5) Employee contributions to a simplified employee pension
                  excludable from gross income under Code Section 408(k)(6).

                           (d) For purposes of applying the limitations of Code
                  Section 415, the "limitation year" shall be the Plan Year.

                                       37
<PAGE>

                           (e) For the purpose of this Section, all qualified
                  defined benefit plans (whether terminated or not) ever
                  maintained by the Employer shall be treated as one defined
                  benefit plan, and all qualified defined contribution plans
                  (whether terminated or not) ever maintained by the Employer
                  shall be treated as one defined contribution plan.

                           (f) For the purpose of this Section, if the Employer
                  is a member of a controlled group of corporations, trades or
                  businesses under common control (as defined by Code Section
                  1563(a) or Code Section 414(b) and (c) as modified by Code
                  Section 415(h)), is a member of an affiliated service group
                  (as defined by Code Section 414(m)), or is a member of a group
                  of entities required to be aggregated pursuant to Regulations
                  under Code Section 414(o), all Employees of such Employers
                  shall be considered to be employed by a single Employer.

                           (g) For the purpose of this Section, if this Plan is
                  a Code Section 413(c) plan, each Employer who maintains this
                  Plan will be considered to be a separate Employer.

                           (h)(1) If a Participant participates in more than one
                  defined contribution plan maintained by the Employer which
                  have different Anniversary Dates, the maximum "annual
                  additions" under this Plan shall equal the maximum "annual
                  additions" for the "limitation year" minus any "annual
                  additions" previously credited to such Participant's accounts
                  during the "limitation year."

                           (2) If a Participant participates in both a defined
                           contribution plan subject to Code Section 412 and a
                           defined contribution plan not subject to Code Section
                           412 maintained by the Employer which have the same
                           Anniversary Date, "annual additions" will be credited
                           to the Participant's accounts under the defined
                           contribution plan subject to Code Section 412 prior
                           to crediting "annual additions" to the Participant's
                           accounts under the defined contribution plan not
                           subject to Code Section 412.

                           (3) If a Participant participates in more than one
                           defined contribution plan not subject to Code Section
                           412 maintained by the Employer which have the same
                           Anniversary Date, the maximum "annual additions"
                           under this Plan shall equal the product of (A) the
                           maximum "annual additions" for the "limitation year"
                           minus any "annual additions" previously credited
                           under subparagraphs (1) or (2) above, multiplied by
                           (B) a fraction (i) the numerator of which is the
                           "annual additions" which would be credited to such
                           Participant's accounts under this Plan without regard
                           to the limitations of Code Section 415 and (ii) the
                           denominator of which is such "annual additions" for
                           all plans described in this subparagraph.

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

                                       38
<PAGE>

4.10  ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

                           (a) If, as a result of a reasonable error in
                  estimating a Participant's Compensation, a reasonable error in
                  determining the amount of elective deferrals (within the
                  meaning of Code Section 402(g)(3)) that may be made with
                  respect to any Participant under the limits of Section 4.9 or
                  other facts and circumstances to which Regulation
                  1.415-6(b)(6) shall be applicable, the "annual additions"
                  under this Plan would cause the maximum "annual additions" to
                  be exceeded for any Participant, the "excess amount" will be
                  disposed of in one of the following manners, as uniformly
                  determined by the Administrator for all Participants similarly
                  situated.

                           (1) Any unmatched Deferred Compensation and,
                           thereafter, proportionately from Deferred
                           Compensation which is matched and matching
                           contributions which relate to such Deferred
                           Compensation, will be reduced to the extent they
                           would reduce the "excess amount." The Deferred
                           Compensation (and for "limitation years" beginning
                           after December 31, 1995, any gains attributable to
                           such Deferred Compensation) will be distributed to
                           the Participant and the Employer matching
                           contributions (and for "limitation years" beginning
                           after December 31, 1995, any gains attributable to
                           such matching contributions) will be used to reduce
                           the Employer contribution in the next "limitation
                           year";

                           (2) If, after the application of subparagraph (1)
                           above, an "excess amount" still exists, and the
                           Participant is covered by the Plan at the end of the
                           "limitation year," the "excess amount" will be used
                           to reduce the Employer contribution for such
                           Participant in the next "limitation year," and each
                           succeeding "limitation year" if necessary;

                           (3) If, after the application of subparagraphs (1)
                           and (2) above, an "excess amount" still exists, and
                           the Participant is not covered by the Plan at the end
                           of the "limitation year," the "excess amount" will be
                           held unallocated in a "Section 415 suspense account."
                           The "Section 415 suspense account" will be applied to
                           reduce future Employer contributions for all
                           remaining Participants in the next "limitation year,"
                           and each succeeding "limitation year" if necessary;

                           (4) If a "Section 415 suspense account" is in
                           existence at any time during the "limitation year"
                           pursuant to this Section, it will not participate in
                           the allocation of investment gains and losses of the
                           Trust Fund. If a "Section 415 suspense account" is in
                           existence at any time during a particular "limitation
                           year," all amounts in the "Section 415 suspense
                           account" must be allocated and reallocated to
                           Participants' accounts before any Employer
                           contributions or any Employee contributions may be
                           made to the Plan for that "limitation year." Except
                           as provided in (1) above, "excess amounts" may not be
                           distributed to Participants or Former Participants.

                                       39
<PAGE>
                           (b) For purposes of this Article, "excess amount" for
                  any Participant for a "limitation year" shall mean the excess,
                  if any, of (1) the "annual additions" which would be credited
                  to the Participant's account under the terms of the Plan
                  without regard to the limitations of Code Section 415 over (2)
                  the maximum "annual additions" determined pursuant to Section
                  4.9.

                           (c) For purposes of this Section, "Section 415
                  suspense account" shall mean an unallocated account equal to
                  the sum of "excess amounts" for all Participants in the Plan
                  during the "limitation year."

4.11  ROLLOVERS AND PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

                           (a) With the consent of the Administrator, amounts
                  may be transferred (within the meaning of Code Section 414(l))
                  to this Plan from other tax qualified plans under Code Section
                  401(a) by Eligible Employees, provided the trust from which
                  such funds are transferred permits the transfer to be made and
                  the transfer will not jeopardize the tax exempt status of the
                  Plan or Trust or create adverse tax consequences for the
                  Employer. Prior to accepting any transfers to which this
                  Section applies, the Administrator may require an opinion of
                  counsel that the amounts to be transferred meet the
                  requirements of this Section. The amounts transferred shall be
                  set up in a separate account herein referred to as a
                  Participant's Transfer/Rollover Account except such transfer
                  amounts which were transferred to this Plan from the Winton
                  Financial Corporation Employee Stock Ownership Plan effective
                  as of February 28, 2002 shall be set up in their own separate
                  Employee Stock Ownership Account. Such account shall be fully
                  Vested at all times and shall not be subject to Forfeiture for
                  any reason.

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

                           (b) With the consent of the Administrator, the Plan
                  may accept a "rollover" by Eligible Employees, provided the
                  "rollover" will not jeopardize the tax exempt status of the
                  Plan or create adverse tax consequences for the Employer.
                  Prior to accepting any "rollovers" to which this Section
                  applies, the Administrator may require the Employee to
                  establish (by providing opinion of counsel or otherwise) that
                  the amounts to be rolled over to this Plan meet the
                  requirements of this Section. The amounts rolled over shall be
                  set up in a separate account herein referred to as a
                  "Participant's Transfer/Rollover Account." Such account shall
                  be fully Vested at all times and shall not be subject to
                  Forfeiture for any reason.

                                    For purposes of this Section, the term
                  "qualified plan" shall mean any tax qualified plan under Code
                  Section 401(a), or, any other plans from which distributions
                  are eligible to be rolled over into this Plan pursuant to the
                  Code. The term "rollover" means: (i) amounts transferred to
                  this Plan directly from another qualified plan; (ii)
                  distributions received by an Employee from other "qualified

                                       40
<PAGE>
                  plans" which are eligible for tax-free rollover to a
                  "qualified plan" and which are transferred by the Employee to
                  this Plan within sixty (60) days following receipt thereof;
                  (iii) amounts transferred to this Plan from a conduit
                  individual retirement account provided that the conduit
                  individual retirement account has no assets other than assets
                  which (A) were previously distributed to the Employee by
                  another "qualified plan," (B) were eligible for tax-free
                  rollover to a "qualified plan" and (C) were deposited in such
                  conduit individual retirement account within sixty (60) days
                  of receipt thereof; (iv) amounts distributed to the Employee
                  from a conduit individual retirement account meeting the
                  requirements of clause (iii) above, and transferred by the
                  Employee to this Plan within sixty (60) days of receipt
                  thereof from such conduit individual retirement account; and
                  (v) any other amounts which are eligible to be rolled over to
                  this Plan pursuant to the Code.

                           (c) Amounts in a Participant's Transfer/Rollover
                  Account shall be held by the Trustee pursuant to the
                  provisions of this Plan and may not be withdrawn by, or
                  distributed to the Participant, in whole or in part, except as
                  provided in Section 6.10 and Section 6.11 and paragraph (d) of
                  this Section. The Trustee shall have no duty or responsibility
                  to inquire as to the propriety of the amount, value or type of
                  assets transferred, nor to conduct any due diligence with
                  respect to such assets; provided, however, that such assets
                  are otherwise eligible to be held by the Trustee under the
                  terms of this Plan.

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

                           (e) The Administrator may direct that Employee
                  transfers and rollovers made after a Valuation Date be
                  segregated into a separate account for each Participant until
                  such time as the allocations pursuant to this Plan have been
                  made, at which time they may remain segregated or be invested
                  as part of the general Trust Fund or be directed by the
                  Participant pursuant to Section 4.12.

                           (f) This Plan shall not accept any direct or indirect
                  transfers (as that term is defined and interpreted under Code
                  Section 401(a)(11) and the Regulations thereunder) from a
                  defined benefit plan, money purchase plan (including a target
                  benefit plan), stock bonus or profit sharing plan which would
                  otherwise have provided for a life annuity form of payment to
                  the Participant.

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

                                       41
<PAGE>

4.12  DIRECTED INVESTMENT ACCOUNT

                           (a) Participants may, subject to a procedure
                  established by the Administrator (the Participant Direction
                  Procedures) and applied in a uniform nondiscriminatory manner,
                  direct the Trustee, in writing (or in such other form which is
                  acceptable to the Trustee), to invest all of their accounts in
                  specific assets, specific funds or other investments permitted
                  under the Plan and the Participant Direction Procedures. That
                  portion of the interest of any Participant so directing will
                  thereupon be considered a Participant's Directed Account.

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

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

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

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

                           (d) With respect to any Employer stock which is
                  allocated to a Participant's Directed Investment Account, the
                  Participant or Beneficiary shall direct the Trustee with
                  regard to any voting, tender and similar rights associated
                  with the ownership of Employer stock in the same manner
                  provided in Section 11.5 for Employer Shares held in the
                  Employee Stock Ownership Transfer Account.

                                       42
<PAGE>

4.13  QUALIFIED MILITARY SERVICE

                  Notwithstanding any provision of this Plan to the contrary,
effective December 12, 1994, contributions, benefits and service will be
provided in accordance with Code Section 414(u).

                                    ARTICLE V
                                   VALUATIONS

5.1  VALUATION OF THE TRUST FUND

                  The Administrator shall direct the Trustee, as of each
Valuation Date, to determine the net worth of the assets comprising the Trust
Fund as it exists on the Valuation Date. In determining such net worth, the
Trustee shall value the assets comprising the Trust Fund at their fair market
value (or their contractual value in the case of a Contract or Policy) as of the
Valuation Date and shall deduct all expenses for which the Trustee has not yet
obtained reimbursement from the Employer or the Trust Fund. The Trustee may
update the value of any shares held in the Participant Directed Account by
reference to the number of shares held by that Participant, priced at the market
value as of the Valuation Date.

5.2  METHOD OF VALUATION

                  In determining the fair market value of securities held in the
Trust Fund which are listed on a registered stock exchange, the Administrator
shall direct the Trustee to value the same at the prices they were last traded
on such exchange preceding the close of business on the Valuation Date. If such
securities were not traded on the Valuation Date, or if the exchange on which
they are traded was not open for business on the Valuation Date, then the
securities shall be valued at the prices at which they were last traded prior to
the Valuation Date. Any unlisted security held in the Trust Fund shall be valued
at its bid price next preceding the close of business on the Valuation Date,
which bid price shall be obtained from a registered broker or an investment
banker. In determining the fair market value of assets other than securities for
which trading or bid prices can be obtained, the Trustee may appraise such
assets itself, or in its discretion, employ one or more appraisers for that
purpose and rely on the values established by such appraiser or appraisers.

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

 6.1  DETERMINATION OF BENEFITS UPON RETIREMENT

                  Every Participant may terminate employment with the Employer
and retire for the purposes hereof on the Participant's Normal Retirement Date
or Early Retirement Date. However, a Participant may postpone the termination of
employment with the Employer to a later date, in which event the participation
of such Participant in the Plan, including the right to receive allocations
pursuant to Section 4.4, shall continue until such Participant's Late Retirement
Date. Upon a Participant's Retirement Date or attainment of Normal Retirement
Date without termination of employment with the Employer, or as soon thereafter
as is practicable, the Trustee shall distribute, at the election of the
Participant, all amounts credited to such Participant's Combined Account in
accordance with Section 6.5.

                                       43
<PAGE>

6.2  DETERMINATION OF BENEFITS UPON DEATH

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

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

                           (c) Any security interest held by the Plan by reason
                  of an outstanding loan to the Participant or Former
                  Participant shall be taken into account in determining the
                  amount of the death benefit.

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

                           (e) The Beneficiary of the death benefit payable
                  pursuant to this Section shall be the Participant's spouse.
                  Except, however, the Participant may designate a Beneficiary
                  other than the spouse if:

                           (1) the spouse has waived the right to be the
                           Participant's Beneficiary, or

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

                           (3) the Participant has no spouse, or

                           (4) the spouse cannot be located.

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

                                       44
<PAGE>

                           (f) In the event no valid designation of Beneficiary
                  exists, or if the Beneficiary is not alive at the time of the
                  Participant's death, the death benefit will be paid in the
                  following order of priority to:

                           (1) the Participant's surviving spouse;

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

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

                           (4) the Participant's estate.

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

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

                           (h) Any consent by the Participant's spouse to waive
                  any rights to the death benefit must be in writing (or in such
                  other form as permitted by the Internal Revenue Service), must
                  acknowledge the effect of such waiver, and be witnessed by a
                  Plan representative or a notary public. Further, the spouse's
                  consent must be irrevocable and must acknowledge the specific
                  nonspouse Beneficiary.

6.3  DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

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

6.4  DETERMINATION OF BENEFITS UPON TERMINATION

                           (a) If a Participant's employment with the Employer
                  is terminated for any reason other than death, Total and
                  Permanent Disability or retirement, then such Participant
                  shall be entitled to such benefits as are provided hereinafter
                  pursuant to this Section 6.4.

                                    Distribution of the funds due to a
                  Terminated Participant shall be made on the occurrence of an
                  event which would result in the distribution had the
                  Terminated Participant remained in the employ of the Employer
                  (upon the Participant's death, Total and Permanent Disability,
                  Early or Normal Retirement). However, at the election of the

                                       45
<PAGE>

                  Participant, the Administrator shall direct the Trustee that
                  the entire Vested portion of the Terminated Participant's
                  Combined Account be payable to such Terminated Participant.
                  Any distribution under this paragraph shall be made in a
                  manner which is consistent with and satisfies the provisions
                  of Section 6.5, including, but not limited to, all notice and
                  consent requirements of Code Section 411(a)(11) and the
                  Regulations thereunder.

                                    If, for Plan Years beginning after August 5,
                  1997, the value of a Terminated Participant's Vested benefit
                  derived from Employer and Employee contributions does not
                  exceed $5,000 ($3,500 for Plan Years beginning prior to August
                  6, 1997) and, if the distribution is made prior to March 22,
                  1999, has never exceeded $5,000 ($3,500 for Plan Years
                  beginning prior to August 6, 1997) at the time of any prior
                  distribution, then the Administrator shall direct the Trustee
                  to cause the entire Vested benefit to be paid to such
                  Participant in a single lump sum.

                           (b) A Participant shall become fully Vested
                  immediately upon entry into the Plan.6.4(b) p.5151

                           (c) The computation of a Participant's nonforfeitable
                  percentage of such Participant's interest in the Plan shall
                  not be reduced as the result of any direct or indirect
                  amendment to this Plan. In the event that the Plan is amended
                  to change or modify any vesting schedule, or if the Plan is
                  amended in any way that directly or indirectly affects the
                  computation of the Participant's nonforfeitable percentage, or
                  if the Plan is deemed amended by an automatic change to a top
                  heavy vesting schedule, then each Participant with at least
                  three (3) Years of Service as of the expiration date of the
                  election period may elect to have such Participant's
                  nonforfeitable percentage computed under the Plan without
                  regard to such amendment or change. If a Participant fails to
                  make such election, then such Participant shall be subject to
                  the new vesting schedule. The Participant's election period
                  shall commence on the adoption date of the amendment and shall
                  end sixty (60) days after the latest of:6.4(c) p.5252

                           (1) the adoption date of the amendment,

                           (2) the effective date of the amendment, or

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

6.5  DISTRIBUTION OF BENEFITS

                           (a) The Administrator, pursuant to the election of
                  the Participant, shall direct the Trustee to distribute to a
                  Participant or such Participant's Beneficiary any amount to
                  which the Participant is entitled under the Plan in one or
                  more of the following methods:

                           (1) One lump-sum payment in cash or in property
                           allocated to the Participant's account except,
                           however, for property distributions made prior to the
                           earlier of (A) the effective date of an amendment

                                       46
<PAGE>

                           limiting distribution in property to property
                           allocated to the Participant's account, or (B) the
                           adoption date of this amendment and restatement,
                           distributions in property are not limited to property
                           in the Participant's account.

                           (2) Payments over a period certain in monthly,
                           quarterly, semiannual, or annual cash installments.
                           In order to provide such installment payments, the
                           Administrator may (A) segregate the aggregate amount
                           thereof in a separate, federally insured savings
                           account, certificate of deposit in a bank or savings
                           and loan association, money market certificate or
                           other liquid short-term security or (B) purchase a
                           nontransferable annuity contract for a term certain
                           (with no life contingencies) providing for such
                           payment. The period over which such payment is to be
                           made shall not extend beyond the Participant's life
                           expectancy (or the life expectancy of the Participant
                           and the Participant's designated Beneficiary).

                           (b) Any distribution to a Participant, for Plan Years
                  beginning after August 5, 1997, who has a benefit which
                  exceeds $5,000 ($3,500 for Plan Years beginning prior to
                  August 6, 1997) or, if the distribution is made prior to March
                  22, 1999, has ever exceeded $5,000 ($3,500 for Plan Years
                  beginning prior to August 6, 1997) at the time of any prior
                  distribution, shall require such Participant's written (or in
                  such other form as permitted by the Internal Revenue Service)
                  consent if such distribution commences prior to the time the
                  benefit is "immediately distributable." A benefit is
                  "immediately distributable" if any part of the benefit could
                  be distributed to the Participant (or surviving spouse) before
                  the Participant attains (or would have attained if not
                  deceased) the later of the Participant's Normal Retirement Age
                  or age 62. However, for distributions prior to October 17,
                  2000, if a Participant has begun to receive distributions
                  pursuant to an optional form of benefit under which at least
                  one scheduled periodic distribution has not yet been made, and
                  if the value of the Participant's benefit, determined at the
                  time of the first distribution under that optional form of
                  benefit, exceeded $5,000 ($3,500 for Plan Years beginning
                  prior to August 6, 1997), then the value of the Participant's
                  benefit prior to October 17, 2000 is deemed to continue to
                  exceed such amount.

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

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

                           (2) Notice of the rights specified under this
                           paragraph shall be provided no less than thirty (30)
                           days and no more than ninety (90) days before the
                           date the distribution commences.

                           (3) Written (or such other form as permitted by the
                           Internal Revenue Service) consent of the Participant
                           to the distribution must not be made before the
                           Participant receives the notice and must not be made
                           more than ninety (90) days before the date the
                           distribution commences.

                                       47
<PAGE>

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

                                    Any such distribution may commence less than
                  thirty (30) days after the notice required under Regulation
                  1.411(a)-11(c) is given, provided that: (1) the Administrator
                  clearly informs the Participant that the Participant has a
                  right to a period of at least thirty (30) days after receiving
                  the notice to consider the decision of whether or not to elect
                  a distribution (and, if applicable, a particular distribution
                  option), and (2) the Participant, after receiving the notice,
                  affirmatively elects a distribution.

                           (d) Notwithstanding any provision in the Plan to the
                  contrary, the distribution of a Participant's benefits made on
                  or after January 1, 1997 shall be made in accordance with the
                  following requirements and shall otherwise comply with Code
                  Section 401(a)(9) and the Regulations thereunder (including
                  Regulation 1.401(a)(9)-2), the provisions of which are
                  incorporated herein by reference:

                           (1) A Participant's benefits shall be distributed or
                           must begin to be distributed not later than April 1st
                           of the calendar year following the later of (i) the
                           calendar year in which the Participant attains age 70
                           1/2 or (ii) the calendar year in which the
                           Participant retires, provided, however, that this
                           clause (ii) shall not apply in the case of a
                           Participant who is a "five (5) percent owner" at any
                           time during the Plan Year ending with or within the
                           calendar year in which such owner attains age 70 1/2.
                           Such distributions shall be equal to or greater than
                           any required distribution.

                           Alternatively, distributions to a Participant must
                           begin no later than the applicable April 1st as
                           determined under the preceding paragraph and must be
                           made over a period certain measured by the life
                           expectancy of the Participant (or the life
                           expectancies of the Participant and the Participant's
                           designated Beneficiary) in accordance with
                           Regulations.

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

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

                           (e) For purposes of this Section, the life expectancy
                  of a Participant and a Participant's spouse shall not be
                  redetermined in accordance with Code Section 401(a)(9)(D).
                  Life expectancy and joint and last survivor expectancy shall
                  be computed using the return multiples in Tables V and VI of
                  Regulation 1.72-9.

                                       48
<PAGE>
                           (f) All annuity Contracts under this Plan shall be
                  non-transferable when distributed. Furthermore, the terms of
                  any annuity Contract purchased and distributed to a
                  Participant or spouse shall comply with all of the
                  requirements of the Plan.

6.6  DISTRIBUTION OF BENEFITS UPON DEATH

                           (a)(1) The death benefit payable pursuant to Section
                  6.2 shall be paid to the Participant's Beneficiary within a
                  reasonable time after the Participant's death by either of the
                  following methods, as elected by the Participant (or if no
                  election has been made prior to the Participant's death, by
                  the Participant's Beneficiary) subject, however, to the rules
                  specified in Section 6.6(b):

                                    (i) One lump-sum payment in cash or in
                                    property allocated to the Participant's
                                    account except, however, for property
                                    distributions made prior to the earlier of
                                    (A) the effective date of an amendment
                                    limiting distribution in property to
                                    property allocated to the Participant's
                                    account, or (B) the adoption date of this
                                    amendment and restatement, distributions in
                                    property are not limited to property in the
                                    Participant's account.

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

                           (2) In the event the death benefit payable pursuant
                           to Section 6.2 is payable in installments, then, upon
                           the death of the Participant, the Administrator may
                           direct the Trustee to segregate the death benefit
                           into a separate account, and the Trustee shall invest
                           such segregated account separately, and the funds
                           accumulated in such account shall be used for the
                           payment of the installments.

                           (b) Notwithstanding any provision in the Plan to the
                  contrary, distributions upon the death of a Participant shall
                  be made in accordance with the following requirements and
                  shall otherwise comply with Code Section 401(a)(9) and the
                  Regulations thereunder. If it is determined, pursuant to
                  Regulations, that the distribution of a Participant's interest
                  has begun and the Participant dies before the entire interest
                  has been distributed, the remaining portion of such interest
                  shall be distributed at least as rapidly as under the method
                  of distribution selected pursuant to Section 6.5 as of the
                  date of death. If a Participant dies before receiving any
                  distributions of the interest in the Plan or before
                  distributions are deemed to have begun pursuant to
                  Regulations, then the death benefit shall be distributed to
                  the Participant's Beneficiaries by December 31st of the
                  calendar year in which the fifth anniversary of the
                  Participant's date of death occurs.

                                       49
<PAGE>
                           (c) For purposes of this Section, the life expectancy
                  of a Participant and a Participant's spouse shall not be
                  redetermined in accordance with Code Section 401(a)(9)(D).
                  Life expectancy and joint and last survivor expectancy shall
                  be computed using the return multiples in Tables V and VI of
                  Regulation 1.72-9.

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

6.7  TIME OF SEGREGATION OR DISTRIBUTION

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

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

6.8  DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

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

6.9  LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN

                  In the event that all, or any portion, of the distribution
payable to a Participant or Beneficiary hereunder shall, at the later of the
Participant's attainment of age 62 or Normal Retirement Age, remain unpaid
solely by reason of the inability of the Administrator, after sending a
registered letter, return receipt requested, to the last known address, and
after further diligent effort, to ascertain the whereabouts of such Participant
or Beneficiary, the amount so distributable shall be treated as a Forfeiture
pursuant to the Plan. Notwithstanding the foregoing, effective October 1, 2001,
or if later, the adoption date of this amendment and restatement, if the value
of a Participant's Vested benefit derived from Employer and Employee
contributions does not exceed $5,000 ($3,500 for Plan Years beginning prior to
August 6, 1997), then the amount distributable may, in the sole discretion of
the Administrator, either be treated as a Forfeiture, or be paid directly to an

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individual retirement account described in Code Section 408(a) or an individual
retirement annuity described in Code Section 408(b) at the time it is determined
that the whereabouts of the Participant or the Participant's Beneficiary cannot
be ascertained. In the event a Participant or Beneficiary is located subsequent
to the Forfeiture, such benefit shall be restored, first from Forfeitures, if
any, and then from an additional Employer contribution if necessary. However,
regardless of the preceding, a benefit which is lost by reason of escheat under
applicable state law is not treated as a Forfeiture for purposes of this Section
nor as an impermissable forfeiture under the Code.

6.10  PRE-RETIREMENT DISTRIBUTION

                  At such time as a Participant shall have attained the age of
59-1/2 years, the Administrator, at the election of the Participant who has not
severed employment with the Employer, shall direct the Trustee to distribute all
or a portion of the amount then credited to the accounts maintained on behalf of
the Participant. In the event that the Administrator makes such a distribution,
the Participant shall continue to be eligible to participate in the Plan on the
same basis as any other Employee. Any distribution made pursuant to this Section
shall be made in a manner consistent with Section 6.5, including, but not
limited to, all notice and consent requirements of Code Section 411(a)(11) and
the Regulations thereunder.

                  Notwithstanding the above, pre-retirement distributions from a
Participant's Elective Account shall not be permitted prior to the Participant
attaining age 59 1/2 except as otherwise permitted under the terms of the Plan.

6.11  ADVANCE DISTRIBUTION FOR HARDSHIP

                           (a) The Administrator, at the election of the
                  Participant, shall direct the Trustee to distribute to any
                  Participant in any one Plan Year up to the lesser of 100% of
                  the Participant's Elective Account and Participant's Account
                  and Participant's Transfer/Rollover Account valued as of the
                  last Valuation Date or the amount necessary to satisfy the
                  immediate and heavy financial need of the Participant. Any
                  distribution made pursuant to this Section shall be deemed to
                  be made as of the first day of the Plan Year or, if later, the
                  Valuation Date immediately preceding the date of distribution,
                  and the Participant's Elective Account and Participant's
                  Account and Participant's Transfer/Rollover Account shall be
                  reduced accordingly. Any withdrawal made pursuant to this
                  Section shall be made in accordance with 6.11(b) or 6.11(c)
                  below. Withdrawal pursuant to Section 6.11(b) below is deemed
                  to be on account of an immediate and heavy financial need of
                  the Participant if the withdrawal is for purposes of Sections
                  (1), (2), (4) or (5) below:

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

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

                           (3) Funeral expenses for a member of the
                           Participant's family;

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<PAGE>

                           (4) Payment of tuition, related educational fees, and
                           room and board expenses for the next twelve (12)
                           months of post-secondary education for the
                           Participant and the Participant's spouse, children,
                           or dependents;

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

                           (6) An immediate and heavy financial need of the
                           Participant provided that the Administrator applies
                           the need to all the Participants in a uniform and
                           nondiscriminatory manner.

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

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

                           (2) The Participant has obtained all distributions,
                           other than hardship distributions, and all nontaxable
                           (at the time of the loan) loans currently available
                           under all plans maintained by the Employer;

                           (3) The Plan, and all other plans maintained by the
                           Employer, provide that the Participant's elective
                           deferrals and after-tax voluntary Employee
                           contributions will be suspended for at least twelve
                           (12) months after receipt of the hardship
                           distribution or, the Participant, pursuant to a
                           legally enforceable agreement, will suspend elective
                           deferrals and after-tax voluntary Employee
                           contributions to the Plan and all other plans
                           maintained by the Employer for at least twelve (12)
                           months after receipt of the hardship distribution;
                           and

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

                           (c) No distribution shall be made pursuant to this
                  Section unless the Administrator determines, based upon all
                  relevant facts and circumstances, that the amount to be
                  distributed is not in excess of the amount required to relieve
                  the financial need and that such need cannot be satisfied from
                  other resources reasonably available to the Participant. For
                  this purpose, the Participant's resources shall be deemed to
                  include those assets of the Participant's spouse and minor

                                       52
<PAGE>

                  children that are reasonably available to the Participant. The
                  amount of the immediate and heavy financial need may include
                  any amounts necessary to pay any federal, state or local
                  income taxes or penalties reasonably anticipated to result
                  from the distribution. A distribution may be treated as
                  necessary to satisfy a financial need if the Administrator
                  relies upon the Participant's representation that the need
                  cannot be relieved:6.11(c) p.5959

                           (1) Through reimbursement or compensation by
                           insurance or otherwise;

                           (2) By reasonable liquidation of the Participant's
                           assets, to the extent such liquidation would not
                           itself increase the amount of the need;

                           (3) By cessation of elective deferrals under the
                           Plan; or

                           (4) By other distributions or loans from the Plan or
                           any other qualified retirement plan, or by borrowing
                           from commercial sources on reasonable commercial
                           terms, to the extent such amounts would not
                           themselves increase the amount of the need.

                           (d) Notwithstanding the above, distributions from the
                  Participant's Elective Account pursuant to this Section shall
                  be limited solely to the Participant's total Deferred
                  Compensation as of the date of distribution, reduced by the
                  amount of any previous distributions pursuant to this Section
                  and Section 6.10.

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

6.12  QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

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

                                   ARTICLE VII
                                     TRUSTEE

7.1  BASIC RESPONSIBILITIES OF THE TRUSTEE

                           (a) The Trustee shall have the following categories
                           of responsibilities:

                           (1) Consistent with the "funding policy and method"
                           determined by the Employer, to invest, manage, and
                           control the Plan assets subject, however, to the

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<PAGE>

                           direction of a Participant with respect to
                           Participant Directed Accounts, the Employer or an
                           Investment Manager appointed by the Employer or any
                           agent of the Employer;

                           (2) At the direction of the Administrator, to pay
                           benefits required under the Plan to be paid to
                           Participants, or, in the event of their death, to
                           their Beneficiaries; and

                           (3) To maintain records of receipts and disbursements
                           and furnish to the Employer and/or Administrator for
                           each Plan Year a written annual report pursuant to
                           Section 7.7.

                           (b) In the event that the Trustee shall be directed
                  by a Participant (pursuant to the Participant Direction
                  Procedures), or the Employer, or an Investment Manager or
                  other agent appointed by the Employer with respect to the
                  investment of any or all Plan assets, the Trustee shall have
                  no liability with respect to the investment of such assets,
                  but shall be responsible only to execute such investment
                  instructions as so directed.

                           (1) The Trustee shall be entitled to rely fully on
                           the written (or other form acceptable to the
                           Administrator and the Trustee, including, but not
                           limited to, voice recorded) instructions of a
                           Participant (pursuant to the Participant Direction
                           Procedures), or the Employer, or any Fiduciary or
                           nonfiduciary agent of the Employer, in the discharge
                           of such duties, and shall not be liable for any loss
                           or other liability, resulting from such direction (or
                           lack of direction) of the investment of any part of
                           the Plan assets.

                           (2) The Trustee may delegate the duty of executing
                           such instructions to any nonfiduciary agent, which
                           may be an affiliate of the Trustee or any Plan
                           representative.

                           (3) The Trustee may refuse to comply with any
                           direction from the Participant in the event the
                           Trustee, in its sole and absolute discretion, deems
                           such directions improper by virtue of applicable law.
                           The Trustee shall not be responsible or liable for
                           any loss or expense which may result from the
                           Trustee's refusal or failure to comply with any
                           directions from the Participant.

                           (4) Any costs and expenses related to compliance with
                           the Participant's directions shall be borne by the
                           Participant's Directed Account, unless paid by the
                           Employer.

                           (c) If there shall be more than one Trustee, they
                  shall act by a majority of their number, but may authorize one
                  or more of them to sign papers on their behalf.

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<PAGE>

7.2  INVESTMENT POWERS AND DUTIES OF THE TRUSTEE

                           (a) The Trustee shall invest and reinvest the Trust
                  Fund to keep the Trust Fund invested without distinction
                  between principal and income and in such securities or
                  property, real or personal, wherever situated, as the Trustee
                  shall deem advisable, including, but not limited to, stocks,
                  common or preferred, open-end or closed-end mutual funds,
                  bonds and other evidences of indebtedness or ownership, and
                  real estate or any interest therein. The Trustee shall at all
                  times in making investments of the Trust Fund consider, among
                  other factors, the short and long-term financial needs of the
                  Plan on the basis of information furnished by the Employer. In
                  making such investments, the Trustee shall not be restricted
                  to securities or other property of the character expressly
                  authorized by the applicable law for trust investments;
                  however, the Trustee shall give due regard to any limitations
                  imposed by the Code or the Act so that at all times the Plan
                  may qualify as a qualified Profit Sharing Plan and Trust.

                           (b) The Trustee may employ a bank or trust company
                  pursuant to the terms of its usual and customary bank agency
                  agreement, under which the duties of such bank or trust
                  company shall be of a custodial, clerical and record-keeping
                  nature.

                           (c) The Trustee may transfer to a common, collective,
                  pooled trust fund or money market fund maintained by any
                  corporate Trustee or affiliate thereof hereunder, all or such
                  part of the Trust Fund as the Trustee may deem advisable, and
                  such part or all of the Trust Fund so transferred shall be
                  subject to all the terms and provisions of the common,
                  collective, pooled trust fund or money market fund which
                  contemplate the commingling for investment purposes of such
                  trust assets with trust assets of other trusts. The Trustee
                  may transfer any part of the Trust Fund intended for temporary
                  investment of cash balances to a money market fund maintained
                  by The Winton Savings and Loan Co. or its affiliates. The
                  Trustee may withdraw from such common, collective, pooled
                  trust fund or money market fund all or such part of the Trust
                  Fund as the Trustee may deem advisable.

7.3  OTHER POWERS OF THE TRUSTEE

                  The Trustee, in addition to all powers and authorities under
common law, statutory authority, including the Act, and other provisions of the
Plan, shall have the following powers and authorities, to be exercised in the
Trustee's sole discretion:

                           (a) To purchase, or subscribe for, any securities or
                  other property and to retain the same. In conjunction with the
                  purchase of securities, margin accounts may be opened and
                  maintained;

                           (b) To sell, exchange, convey, transfer, grant
                  options to purchase, or otherwise dispose of any securities or
                  other property held by the Trustee, by private contract or at
                  public auction. No person dealing with the Trustee shall be
                  bound to see to the application of the purchase money or to
                  inquire into the validity, expediency, or propriety of any
                  such sale or other disposition, with or without advertisement;

                                       55
<PAGE>
                           (c) To vote upon any stocks, bonds, or other
                  securities; to give general or special proxies or powers of
                  attorney with or without power of substitution; to exercise
                  any conversion privileges, subscription rights or other
                  options, and to make any payments incidental thereto; to
                  oppose, or to consent to, or otherwise participate in,
                  corporate reorganizations or other changes affecting corporate
                  securities, and to delegate discretionary powers, and to pay
                  any assessments or charges in connection therewith; and
                  generally to exercise any of the powers of an owner with
                  respect to stocks, bonds, securities, or other property.
                  However, the Trustee shall not vote proxies relating to
                  securities for which it has not been assigned full investment
                  management responsibilities. In those cases where another
                  party has such investment authority or discretion, the Trustee
                  will deliver all proxies to said party who will then have full
                  responsibility for voting those proxies;

                           (d) To cause any securities or other property to be
                  registered in the Trustee's own name, in the name of one or
                  more of the Trustee's nominees, in a clearing corporation, in
                  a depository, or in book entry form or in bearer form, but the
                  books and records of the Trustee shall at all times show that
                  all such investments are part of the Trust Fund;

                           (e) To borrow or raise money for the purposes of the
                  Plan in such amount, and upon such terms and conditions, as
                  the Trustee shall deem advisable; and for any sum so borrowed,
                  to issue a promissory note as Trustee, and to secure the
                  repayment thereof by pledging all, or any part, of the Trust
                  Fund; and no person lending money to the Trustee shall be
                  bound to see to the application of the money lent or to
                  inquire into the validity, expediency, or propriety of any
                  borrowing;

                           (f) To keep such portion of the Trust Fund in cash or
                  cash balances as the Trustee may, from time to time, deem to
                  be in the best interests of the Plan, without liability for
                  interest thereon;

                           (g) To accept and retain for such time as the Trustee
                  may deem advisable any securities or other property received
                  or acquired as Trustee hereunder, whether or not such
                  securities or other property would normally be purchased as
                  investments hereunder;

                           (h) To make, execute, acknowledge, and deliver any
                  and all documents of transfer and conveyance and any and all
                  other instruments that may be necessary or appropriate to
                  carry out the powers herein granted;

                           (i) To settle, compromise, or submit to arbitration
                  any claims, debts, or damages due or owing to or from the
                  Plan, to commence or defend suits or legal or administrative
                  proceedings, and to represent the Plan in all suits and legal
                  and administrative proceedings;

                           (j) To employ suitable agents and counsel and to pay
                  their reasonable expenses and compensation, and such agent or
                  counsel may or may not be agent or counsel for the Employer;

                                       56
<PAGE>
                           (k) To apply for and procure from responsible
                  insurance companies, to be selected by the Administrator, as
                  an investment of the Trust Fund such annuity, or other
                  Contracts (on the life of any Participant) as the
                  Administrator shall deem proper; to exercise, at any time or
                  from time to time, whatever rights and privileges may be
                  granted under such annuity, or other Contracts; to collect,
                  receive, and settle for the proceeds of all such annuity or
                  other Contracts as and when entitled to do so under the
                  provisions thereof;

                           (l) To invest funds of the Trust in time deposits or
                  savings accounts bearing a reasonable rate of interest or in
                  cash or cash balances without liability for interest thereon,
                  including the specific authority to invest in any type of
                  deposit of the Trustee (or of a financial institution related
                  to a Trustee);

                           (m) To invest in Treasury Bills and other forms of
                  United States government obligations;

                           (n) To invest in shares of investment companies
                  registered under the Investment Company Act of 1940, including
                  any money market fund advised by or offered through The Winton
                  Savings and Loan Co.;

                           (o) To sell, purchase and acquire put or call options
                  if the options are traded on and purchased through a national
                  securities exchange registered under the Securities Exchange
                  Act of 1934, as amended, or, if the options are not traded on
                  a national securities exchange, are guaranteed by a member
                  firm of the New York Stock Exchange regardless of whether such
                  options are covered;

                           (p) To deposit monies in federally insured savings
                  accounts or certificates of deposit in banks or savings and
                  loan associations including the specific authority to make
                  deposit into any savings accounts or certificates of deposit
                  of the Trustee (or a financial institution related to the
                  Trustee);

                           (q) To pool all or any of the Trust Fund, from time
                  to time, with assets belonging to any other qualified employee
                  pension benefit trust created by the Employer or any
                  Affiliated Employer, and to commingle such assets and make
                  joint or common investments and carry joint accounts on behalf
                  of this Plan and Trust and such other trust or trusts,
                  allocating undivided shares or interests in such investments
                  or accounts or any pooled assets of the two or more trusts in
                  accordance with their respective interests;

                           (r) To appoint a nonfiduciary agent or agents to
                  assist the Trustee in carrying out any investment instructions
                  of Participants and of any Investment Manager or Fiduciary,
                  and to compensate such agent(s) from the assets of the Plan,
                  to the extent not paid by the Employer;

                           (s) To do all such acts and exercise all such rights
                  and privileges, although not specifically mentioned herein, as
                  the Trustee may deem necessary to carry out the purposes of
                  the Plan.

                                       57
<PAGE>

7.4  LOANS TO PARTICIPANTS

                           (a) The Trustee may, in the Trustee's discretion,
                  make loans to Participants and Beneficiaries under the
                  following circumstances: (1) loans shall be made available to
                  all Participants and Beneficiaries on a reasonably equivalent
                  basis; (2) loans shall not be made available to Highly
                  Compensated Employees in an amount greater than the amount
                  made available to other Participants and Beneficiaries; (3)
                  loans shall bear a reasonable rate of interest; (4) loans
                  shall be adequately secured; and (5) loans shall provide for
                  periodic repayment over a reasonable period of time.

                           (b) Loans made pursuant to this Section (when added
                  to the outstanding balance of all other loans made by the Plan
                  to the Participant) may, in accordance with a uniform and
                  nondiscriminatory policy established by the Administrator, be
                  limited to the lesser of:

                           (1) $50,000 reduced by the excess (if any) of the
                           highest outstanding balance of loans from the Plan to
                           the Participant during the one year period ending on
                           the day before the date on which such loan is made,
                           over the outstanding balance of loans from the Plan
                           to the Participant on the date on which such loan was
                           made, or

                           (2) one-half (1/2) of the present value of the
                           non-forfeitable accrued benefit of the Participant
                           under the Plan (excluding Employee Stock Ownership
                           Transfer Account).

                               For purposes of this limit, all plans of the
                  Employer shall be considered one plan.

                           (c) Loans shall provide for level amortization with
                  payments to be made not less frequently than quarterly over a
                  period not to exceed five (5) years. However, loans used to
                  acquire any dwelling unit which, within a reasonable time, is
                  to be used (determined at the time the loan is made) as a
                  "principal residence" of the Participant shall provide for
                  periodic repayment over a reasonable period of time that may
                  exceed five (5) years. For this purpose, a "principal
                  residence" has the same meaning as a "principal residence"
                  under Code Section 1034. Loan repayments may be suspended
                  under this Plan as permitted under Code Section 414(u)(4).

                           (d) Any loans granted or renewed shall be made
                  pursuant to a Participant loan program. Such loan program
                  shall be established in writing and must include, but need not
                  be limited to, the following:

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

                           (2) a procedure for applying for loans;

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

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

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

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

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

                                    Such Participant loan program shall be
                  contained in a separate written document which, when properly
                  executed, is hereby incorporated by reference and made a part
                  of the Plan. Furthermore, such Participant loan program may be
                  modified or amended in writing from time to time without the
                  necessity of amending this Section.

                           (e) Notwithstanding anything in this Plan to the
                  contrary, if a Participant or Beneficiary defaults on a loan
                  made pursuant to this Section, then the loan default will be a
                  distributable event to the extent permitted by the Code and
                  Regulations.

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

7.5  DUTIES OF THE TRUSTEE REGARDING PAYMENTS

                  At the direction of the Administrator, the Trustee shall, from
time to time, in accordance with the terms of the Plan, make payments out of the
Trust Fund. The Trustee shall not be responsible in any way for the application
of such payments.

7.6  TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES

                  The Trustee shall be paid such reasonable compensation as set
forth in the Trustee's fee schedule (if the Trustee has such a schedule) or as
agreed upon in writing by the Employer and the Trustee. However, an individual
serving as Trustee who already receives full-time pay from the Employer shall
not receive compensation from the Plan. In addition, the Trustee shall be
reimbursed for any reasonable expenses, including reasonable counsel fees
incurred by it as Trustee. Such compensation and expenses shall be paid from the
Trust Fund unless paid or advanced by the Employer. All taxes of any kind
whatsoever that may be levied or assessed under existing or future laws upon, or
in respect of, the Trust Fund or the income thereof, shall be paid from the
Trust Fund.

7.7  ANNUAL REPORT OF THE TRUSTEE

                           (a) Within a reasonable period of time after the
                  later of the Anniversary Date or receipt of the Employer
                  contribution for each Plan Year, the Trustee, or its agent,
                  shall furnish to the Employer and Administrator a written
                  statement of account with respect to the Plan Year for which
                  such contribution was made setting forth:

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<PAGE>
                           (1) the net income, or loss, of the Trust Fund;

                           (2) the gains, or losses, realized by the Trust Fund
                           upon sales or other disposition of the assets;

                           (3) the increase, or decrease, in the value of the
                           Trust Fund;

                           (4) all payments and distributions made from the
                           Trust Fund; and

                           (5) such further information as the Trustee and/or
                           Administrator deems appropriate.

                           (b) The Employer, promptly upon its receipt of each
                  such statement of account, shall acknowledge receipt thereof
                  in writing and advise the Trustee and/or Administrator of its
                  approval or disapproval thereof. Failure by the Employer to
                  disapprove any such statement of account within thirty (30)
                  days after its receipt thereof shall be deemed an approval
                  thereof. The approval by the Employer of any statement of
                  account shall be binding on the Employer and the Trustee as to
                  all matters contained in the statement to the same extent as
                  if the account of the Trustee had been settled by judgment or
                  decree in an action for a judicial settlement of its account
                  in a court of competent jurisdiction in which the Trustee, the
                  Employer and all persons having or claiming an interest in the
                  Plan were parties. However, nothing contained in this Section
                  shall deprive the Trustee of its right to have its accounts
                  judicially settled if the Trustee so desires.

7.8  AUDIT

                           (a) If an audit of the Plan's records shall be
                  required by the Act and the regulations thereunder for any
                  Plan Year, the Administrator shall direct the Trustee to
                  engage on behalf of all Participants an independent qualified
                  public accountant for that purpose. Such accountant shall,
                  after an audit of the books and records of the Plan in
                  accordance with generally accepted auditing standards, within
                  a reasonable period after the close of the Plan Year, furnish
                  to the Administrator and the Trustee a report of the audit
                  setting forth the accountant's opinion as to whether any
                  statements, schedules or lists that are required by Act
                  Section 103 or the Secretary of Labor to be filed with the
                  Plan's annual report, are presented fairly in conformity with
                  generally accepted accounting principles applied consistently.

                           (b) All auditing and accounting fees shall be an
                  expense of and may, at the election of the Employer, be paid
                  from the Trust Fund.

                           (c) If some or all of the information necessary to
                  enable the Administrator to comply with Act Section 103 is
                  maintained by a bank, insurance company, or similar
                  institution, regulated, supervised, and subject to periodic
                  examination by a state or federal agency, then it shall
                  transmit and certify the accuracy of that information to the
                  Administrator as provided in Act Section 103(b) within one
                  hundred twenty (120) days after the end of the Plan Year or
                  such other date as may be prescribed under regulations of the
                  Secretary of Labor.

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<PAGE>

7.9  RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE

                           (a) Unless otherwise agreed to by both the Trustee
                  and the Employer, a Trustee may resign at any time by
                  delivering to the Employer, at least thirty (30) days before
                  its effective date, a written notice of resignation.

                           (b) Unless otherwise agreed to by both the Trustee
                  and the Employer, the Employer may remove a Trustee at any
                  time by delivering to the Trustee, at least thirty (30) days
                  before its effective date, a written notice of such Trustee's
                  removal.

                           (c) Upon the death, resignation, incapacity, or
                  removal of any Trustee, a successor may be appointed by the
                  Employer; and such successor, upon accepting such appointment
                  in writing and delivering same to the Employer, shall, without
                  further act, become vested with all the powers and
                  responsibilities of the predecessor as if such successor had
                  been originally named as a Trustee herein. Until such a
                  successor is appointed, the remaining Trustee or Trustees
                  shall have full authority to act under the terms of the Plan.

                           (d) The Employer may designate one or more successors
                  prior to the death, resignation, incapacity, or removal of a
                  Trustee. In the event a successor is so designated by the
                  Employer and accepts such designation, the successor shall,
                  without further act, become vested with all the powers and
                  responsibilities of the predecessor as if such successor had
                  been originally named as Trustee herein immediately upon the
                  death, resignation, incapacity, or removal of the predecessor.

                           (e) Whenever any Trustee hereunder ceases to serve as
                  such, the Trustee shall furnish to the Employer and
                  Administrator a written statement of account with respect to
                  the portion of the Plan Year during which the individual or
                  entity served as Trustee. This statement shall be either (i)
                  included as part of the annual statement of account for the
                  Plan Year required under Section 7.7 or (ii) set forth in a
                  special statement. Any such special statement of account
                  should be rendered to the Employer no later than the due date
                  of the annual statement of account for the Plan Year. The
                  procedures set forth in Section 7.7 for the approval by the
                  Employer of annual statements of account shall apply to any
                  special statement of account rendered hereunder and approval
                  by the Employer of any such special statement in the manner
                  provided in Section 7.7 shall have the same effect upon the
                  statement as the Employer's approval of an annual statement of
                  account. No successor to the Trustee shall have any duty or
                  responsibility to investigate the acts or transactions of any
                  predecessor who has rendered all statements of account
                  required by Section 7.7 and this subparagraph.

7.10  TRANSFER OF INTEREST

                  Notwithstanding any other provision contained in this Plan,
the Trustee at the direction of the Administrator shall transfer the Vested
interest, if any, of a Participant to another trust forming part of a pension,
profit sharing or stock bonus plan maintained by such Participant's new employer
and represented by said employer in writing as meeting the requirements of Code
Section 401(a), provided that the trust to which such transfers are made permits
the transfer to be made.

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7.11  TRUSTEE INDEMNIFICATION

                  The Employer agrees to indemnify and hold harmless the Trustee
against any and all claims, losses, damages, expenses and liabilities the
Trustee may incur in the exercise and performance of the Trustee's power and
duties hereunder, unless the same are determined to be due to gross negligence
or willful misconduct.

7.12  DIRECT ROLLOVER

                           (a) Notwithstanding any provision of the Plan to the
                  contrary that would otherwise limit a "distributee's" election
                  under this Section, a "distributee" may elect, at the time and
                  in the manner prescribed by the Administrator, to have any
                  portion of an "eligible rollover distribution" that is equal
                  to at least $500 paid directly to an "eligible retirement
                  plan" specified by the "distributee" in a "direct rollover."

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

                           (1) An "eligible rollover distribution" is any
                           distribution of all or any portion of the balance to
                           the credit of the "distributee," except that an
                           "eligible rollover distribution" does not include:
                           any distribution that is one of a series of
                           substantially equal periodic payments (not less
                           frequently than annually) made for the life (or life
                           expectancy) of the "distributee" or the joint lives
                           (or joint life expectancies) of the "distributee" and
                           the "distributee's" designated beneficiary, or for a
                           specified period of ten years or more; any
                           distribution to the extent such distribution is
                           required under Code Section 401(a)(9); the portion of
                           any other distribution that is not includible in
                           gross income (determined without regard to the
                           exclusion for net unrealized appreciation with
                           respect to employer securities); any hardship
                           distribution described in Code Section
                           401(k)(2)(B)(i)(IV) made after December 31, 1999; and
                           any other distribution that is reasonably expected to
                           total less than $200 during a year.

                           (2) An "eligible retirement plan" is an individual
                           retirement account described in Code Section 408(a),
                           an individual retirement annuity described in Code
                           Section 408(b), an annuity plan described in Code
                           Section 403(a), or a qualified trust described in
                           Code Section 401(a), that accepts the "distributee's"
                           "eligible rollover distribution." However, in the
                           case of an "eligible rollover distribution" to the
                           surviving spouse, an "eligible retirement plan" is an
                           individual retirement account or individual
                           retirement annuity.

                           (3) A "distributee" includes an Employee or former
                           Employee. In addition, the Employee's or former
                           Employee's surviving spouse and the Employee's or
                           former Employee's spouse or former spouse who is the

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

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

7.13  EMPLOYER SECURITIES AND REAL PROPERTY

                  The Trustee shall be empowered to acquire and hold "qualifying
Employer securities," as such term is defined in the Act, in excess of 10% of
the fair market value of all the assets in the Trust Fund.

                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1  AMENDMENT

                           (a) The Employer shall have the right at any time to
                  amend this Plan, subject to the limitations of this Section.
                  However, any amendment which affects the rights, duties or
                  responsibilities of the Trustee or Administrator may only be
                  made with the Trustee's or Administrator's written consent.
                  Any such amendment shall become effective as provided therein
                  upon its execution. The Trustee shall not be required to
                  execute any such amendment unless the amendment affects the
                  duties of the Trustee hereunder.

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

                           (c) Except as permitted by Regulations (including
                  Regulation 1.411(d)-4) or other IRS guidance, no Plan
                  amendment or transaction having the effect of a Plan amendment
                  (such as a merger, plan transfer or similar transaction) shall
                  be effective if it eliminates or reduces any "Section
                  411(d)(6) protected benefit" or adds or modifies conditions
                  relating to "Section 411(d)(6) protected benefits" which
                  results in a further restriction on such benefits unless such
                  "Section 411(d)(6) protected benefits" are preserved with
                  respect to benefits accrued as of the later of the adoption
                  date or effective date of the amendment. "Section 411(d)(6)
                  protected benefits" are benefits described in Code Section
                  411(d)(6)(A), early retirement benefits and retirement-type
                  subsidies, and optional forms of benefit. A Plan amendment
                  that eliminates or restricts the ability of a Participant to
                  receive payment of the Participant's interest in the Plan
                  under a particular optional form of benefit will be
                  permissible if the amendment satisfies the conditions in (1)
                  and (2) below:

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

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

8.2  TERMINATION

                           (a) The Employer shall have the right at any time to
                  terminate the Plan by delivering to the Trustee and
                  Administrator written notice of such termination. Upon any
                  full or partial termination, all amounts credited to the
                  affected Participants' Combined Accounts shall become 100%
                  Vested as provided in Section 6.4 and shall not thereafter be
                  subject to forfeiture, and all unallocated amounts, including
                  Forfeitures, shall be allocated to the accounts of all
                  Participants in accordance with the provisions hereof.

                           (b) Upon the full termination of the Plan, the
                  Employer shall direct the distribution of the assets of the
                  Trust Fund to Participants in a manner which is consistent
                  with and satisfies the provisions of Section 6.5.
                  Distributions to a Participant shall be made in cash or in
                  property allocated to the Participant's account or through the
                  purchase of irrevocable nontransferable deferred commitments
                  from an insurer except, however, for property distributions
                  made prior to the earlier of (A) the effective date of an
                  amendment limiting distribution in property to property
                  allocated to the Participant's account, or (B) the adoption
                  date of this amendment and restatement, distributions in
                  property are not limited to property in the Participant's
                  account. Except as permitted by Regulations, the termination
                  of the Plan shall not result in the reduction of "Section
                  411(d)(6) protected benefits" in accordance with Section
                  8.1(c).

8.3  MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

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

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                                   ARTICLE IX
                                    TOP HEAVY

9.1  TOP HEAVY PLAN REQUIREMENTS

                  For any Top Heavy Plan Year, the Plan shall provide the
special vesting requirements of Code Section 416(b) pursuant to Section 6.4 of
the Plan and the special minimum allocation requirements of Code Section 416(c)
pursuant to Section 4.4 of the Plan.

9.2  DETERMINATION OF TOP HEAVY STATUS

                           (a) This Plan shall be a Top Heavy Plan for any Plan
                  Year in which, as of the Determination Date, (1) the Present
                  Value of Accrued Benefits of Key Employees and (2) the sum of
                  the Aggregate Accounts of Key Employees under this Plan and
                  all plans of an Aggregation Group, exceeds sixty percent (60%)
                  of the Present Value of Accrued Benefits and the Aggregate
                  Accounts of all Key and Non-Key Employees under this Plan and
                  all plans of an Aggregation Group.

                                    If any Participant is a Non-Key Employee for
                  any Plan Year, but such Participant was a Key Employee for any
                  prior Plan Year, such Participant's Present Value of Accrued
                  Benefit and/or Aggregate Account balance shall not be taken
                  into account for purposes of determining whether this Plan is
                  a Top Heavy Plan (or whether any Aggregation Group which
                  includes this Plan is a Top Heavy Group). In addition, if a
                  Participant or Former Participant has not performed any
                  services for any Employer maintaining the Plan at any time
                  during the five year period ending on the Determination Date,
                  any accrued benefit for such Participant or Former Participant
                  shall not be taken into account for the purposes of
                  determining whether this Plan is a Top Heavy Plan.

                           (b) Aggregate Account: A Participant's Aggregate
                  Account as of the Determination Date is the sum of:

                           (1) the Participant's Combined Account balance as of
                           the most recent valuation occurring within a twelve
                           (12) month period ending on the Determination Date.

                           (2) an adjustment for any contributions due as of the
                           Determination Date. Such adjustment shall be the
                           amount of any contributions actually made after the
                           Valuation Date but due on or before the Determination
                           Date, except for the first Plan Year when such
                           adjustment shall also reflect the amount of any
                           contributions made after the Determination Date that
                           are allocated as of a date in that first Plan Year.

                           (3) any Plan distributions made within the Plan Year
                           that includes the Determination Date or within the
                           four (4) preceding Plan Years. However, in the case
                           of distributions made after the Valuation Date and
                           prior to the Determination Date, such distributions
                           are not included as distributions for top heavy
                           purposes to the extent that such distributions are
                           already included in the Participant's Aggregate
                           Account balance as of the Valuation Date.

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<PAGE>
                           Notwithstanding anything herein to the contrary, all
                           distributions, including distributions under a
                           terminated plan which if it had not been terminated
                           would have been required to be included in an
                           Aggregation Group, will be counted. Further,
                           distributions from the Plan (including the cash value
                           of life insurance policies) of a Participant's
                           account balance because of death shall be treated as
                           a distribution for the purposes of this paragraph.

                           (4) any Employee contributions, whether voluntary or
                           mandatory. However, amounts attributable to tax
                           deductible qualified voluntary employee contributions
                           shall not be considered to be a part of the
                           Participant's Aggregate Account balance.

                           (5) with respect to unrelated rollovers and
                           plan-to-plan transfers (ones which are both initiated
                           by the Employee and made from a plan maintained by
                           one employer to a plan maintained by another
                           employer), if this Plan provides the rollovers or
                           plan-to-plan transfers, it shall always consider such
                           rollovers or plan-to-plan transfers as a distribution
                           for the purposes of this Section. If this Plan is the
                           plan accepting such rollovers or plan-to-plan
                           transfers, it shall not consider such rollovers or
                           plan-to-plan transfers as part of the Participant's
                           Aggregate Account balance.

                           (6) with respect to related rollovers and
                           plan-to-plan transfers (ones either not initiated by
                           the Employee or made to a plan maintained by the same
                           employer), if this Plan provides the rollover or
                           plan-to-plan transfer, it shall not be counted as a
                           distribution for purposes of this Section. If this
                           Plan is the plan accepting such rollover or
                           plan-to-plan transfer, it shall consider such
                           rollover or plan-to-plan transfer as part of the
                           Participant's Aggregate Account balance, irrespective
                           of the date on which such rollover or plan-to-plan
                           transfer is accepted.

                           (7) For the purposes of determining whether two
                           employers are to be treated as the same employer in
                           (5) and (6) above, all employers aggregated under
                           Code Section 414(b), (c), (m) and (o) are treated as
                           the same employer.

                           (c) "Aggregation Group" means either a Required
                  Aggregation Group or a Permissive Aggregation Group as
                  hereinafter determined.

                           (1) Required Aggregation Group: In determining a
                           Required Aggregation Group hereunder, each plan of
                           the Employer in which a Key Employee is a participant
                           in the Plan Year containing the Determination Date or
                           any of the four preceding Plan Years, and each other
                           plan of the Employer which enables any plan in which
                           a Key Employee participates to meet the requirements
                           of Code Sections 401(a)(4) or 410, will be required
                           to be aggregated. Such group shall be known as a
                           Required Aggregation Group.

                           In the case of a Required Aggregation Group, each
                           plan in the group will be considered a Top Heavy Plan
                           if the Required Aggregation Group is a Top Heavy

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<PAGE>

                           Group. No plan in the Required Aggregation Group will
                           be considered a Top Heavy Plan if the Required
                           Aggregation Group is not a Top Heavy Group.

                           (2) Permissive Aggregation Group: The Employer may
                           also include any other plan not required to be
                           included in the Required Aggregation Group, provided
                           the resulting group, taken as a whole, would continue
                           to satisfy the provisions of Code Sections 401(a)(4)
                           and 410. Such group shall be known as a Permissive
                           Aggregation Group.

                           In the case of a Permissive Aggregation Group, only a
                           plan that is part of the Required Aggregation Group
                           will be considered a Top Heavy Plan if the Permissive
                           Aggregation Group is a Top Heavy Group. No plan in
                           the Permissive Aggregation Group will be considered a
                           Top Heavy Plan if the Permissive Aggregation Group is
                           not a Top Heavy Group.

                           (3) Only those plans of the Employer in which the
                           Determination Dates fall within the same calendar
                           year shall be aggregated in order to determine
                           whether such plans are Top Heavy Plans.

                           (4) An Aggregation Group shall include any terminated
                           plan of the Employer if it was maintained within the
                           last five (5) years ending on the Determination Date.

                           (d) "Determination Date" means (a) the last day of
                  the preceding Plan Year, or (b) in the case of the first Plan
                  Year, the last day of such Plan Year.

                           (e) Present Value of Accrued Benefit: In the case of
                  a defined benefit plan, the Present Value of Accrued Benefit
                  for a Participant other than a Key Employee, shall be as
                  determined using the single accrual method used for all plans
                  of the Employer and Affiliated Employers, or if no such single
                  method exists, using a method which results in benefits
                  accruing not more rapidly than the slowest accrual rate
                  permitted under Code Section 411(b)(1)(C). The determination
                  of the Present Value of Accrued Benefit shall be determined as
                  of the most recent Valuation Date that falls within or ends
                  with the 12-month period ending on the Determination Date
                  except as provided in Code Section 416 and the Regulations
                  thereunder for the first and second plan years of a defined
                  benefit plan.

                           (f) "Top Heavy Group" means an Aggregation Group in
                 which, as of the Determination Date, the sum of:

                           (1) the Present Value of Accrued Benefits of Key
                           Employees under all defined benefit plans included in
                           the group, and

                           (2) the Aggregate Accounts of Key Employees under all
                           defined contribution plans included in the group,
                           exceeds sixty percent (60%) of a similar sum
                           determined for all Participants.

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                                    ARTICLE X
                                  MISCELLANEOUS

10.1  PARTICIPANT'S RIGHTS

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

10.2  ALIENATION

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

                           (b) Subsection (a) shall not apply to the extent a
                  Participant or Beneficiary is indebted to the Plan, by reason
                  of a loan made pursuant to Section 7.4. At the time a
                  distribution is to be made to or for a Participant's or
                  Beneficiary's benefit, such proportion of the amount to be
                  distributed as shall equal such indebtedness shall be paid to
                  the Plan, to apply against or discharge such indebtedness.
                  Prior to making a payment, however, the Participant or
                  Beneficiary must be given written notice by the Administrator
                  that such indebtedness is to be so paid in whole or part from
                  the Participant's Combined Account. If the Participant or
                  Beneficiary does not agree that the indebtedness is a valid
                  claim against the Vested Participant's Combined Account, the
                  Participant or Beneficiary shall be entitled to a review of
                  the validity of the claim in accordance with procedures
                  provided in Sections 2.7 and 2.8.

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

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<PAGE>
                           (d) Subsection (a) shall not apply to an offset to a
                  Participant's accrued benefit against an amount that the
                  Participant is ordered or required to pay the Plan with
                  respect to a judgment, order, or decree issued, or a
                  settlement entered into, on or after August 5, 1997, in
                  accordance with Code Sections 401(a)(13)(C) and (D).

10.3  CONSTRUCTION OF PLAN

                  This Plan and Trust shall be construed and enforced according
to the Code, the Act and the laws of the State of Ohio, other than its laws
respecting choice of law, to the extent not pre-empted by the Act.

10.4  GENDER AND NUMBER

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

10.5  LEGAL ACTION

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

10.6  PROHIBITION AGAINST DIVERSION OF FUNDS

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

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

                           (c) Except for Sections 3.5, 3.6, and 4.1(e), any
                  contribution by the Employer to the Trust Fund is conditioned
                  upon the deductibility of the contribution by the Employer
                  under the Code and, to the extent any such deduction is

                                       69
<PAGE>

                  disallowed, the Employer may, within one (1) year following
                  the final determination of the disallowance, whether by
                  agreement with the Internal Revenue Service or by final
                  decision of a competent jurisdiction, demand repayment of such
                  disallowed contribution and the Trustee shall return such
                  contribution within one (1) year following the disallowance.
                  Earnings of the Plan attributable to the contribution may not
                  be returned to the Employer, but any losses attributable
                  thereto must reduce the amount so returned.

10.7  EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

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

10.8  INSURER'S PROTECTIVE CLAUSE

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

10.9  RECEIPT AND RELEASE FOR PAYMENTS

                  Any payment to any Participant, the Participant's legal
representative, Beneficiary, or to any guardian or committee appointed for such
Participant or Beneficiary in accordance with the provisions of the Plan, shall,
to the extent thereof, be in full satisfaction of all claims hereunder against
the Trustee and the Employer, either of whom may require such Participant, legal
representative, Beneficiary, guardian or committee, as a condition precedent to
such payment, to execute a receipt and release thereof in such form as shall be
determined by the Trustee or Employer.

10.10  ACTION BY THE EMPLOYER

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

10.11  NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

                  The "named Fiduciaries" of this Plan are (1) the Employer, (2)
the Administrator, (3) the Trustee and (4) any Investment Manager appointed
hereunder. The named Fiduciaries shall have only those specific powers, duties,
responsibilities, and obligations as are specifically given them under the Plan
including, but not limited to, any agreement allocating or delegating their
responsibilities, the terms of which are incorporated herein by reference. In
general, the Employer shall have the sole responsibility for making the
contributions provided for under Section 4.1; and shall have the authority to

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appoint and remove the Trustee and the Administrator; to formulate the Plan's
"funding policy and method"; and to amend or terminate, in whole or in part, the
Plan. The Administrator shall have the sole responsibility for the
administration of the Plan, including, but not limited to, the items specified
in Article II of the Plan, as the same may be allocated or delegated thereunder.
The Trustee shall have the sole responsibility of management of the assets held
under the Trust, except to the extent directed pursuant to Article II or with
respect to those assets, the management of which has been assigned to an
Investment Manager, who shall be solely responsible for the management of the
assets assigned to it, all as specifically provided in the Plan. Each named
Fiduciary warrants that any directions given, information furnished, or action
taken by it shall be in accordance with the provisions of the Plan, authorizing
or providing for such direction, information or action. Furthermore, each named
Fiduciary may rely upon any such direction, information or action of another
named Fiduciary as being proper under the Plan, and is not required under the
Plan to inquire into the propriety of any such direction, information or action.
It is intended under the Plan that each named Fiduciary shall be responsible for
the proper exercise of its own powers, duties, responsibilities and obligations
under the Plan as specified or allocated herein. No named Fiduciary shall
guarantee the Trust Fund in any manner against investment loss or depreciation
in asset value. Any person or group may serve in more than one Fiduciary
capacity.

10.12  HEADINGS

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

10.13  APPROVAL BY INTERNAL REVENUE SERVICE

                  Notwithstanding anything herein to the contrary, if, pursuant
to an application for qualification filed by or on behalf of the Plan by the
time prescribed by law for filing the Employer's return for the taxable year in
which the Plan is adopted, or such later date that the Secretary of the Treasury
may prescribe, the Commissioner of Internal Revenue Service or the
Commissioner's delegate should determine that the Plan does not initially
qualify as a tax-exempt plan under Code Sections 401 and 501, and such
determination is not contested, or if contested, is finally upheld, then if the
Plan is a new plan, it shall be void ab initio and all amounts contributed to
the Plan by the Employer, less expenses paid, shall be returned within one (1)
year and the Plan shall terminate, and the Trustee shall be discharged from all
further obligations. If the disqualification relates to an amended plan, then
the Plan shall operate as if it had not been amended.

10.14  UNIFORMITY

                  All provisions of this Plan shall be interpreted and applied
in a uniform, nondiscriminatory manner. In the event of any conflict between the
terms of this Plan and any Contract purchased hereunder, the Plan provisions
shall control.

                                   ARTICLE XI
                                   PLAN MERGER

11.1 GENERAL. Effective as of February 28, 2002, the Winton Financial
Corporation Employee Stock Ownership Plan as amended and restated (the "ESOP")
was terminated by the Board of Directors of Winton Financial Corporation and
then merged with and into this Plan. As a result of the termination, the ESOP

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<PAGE>

participants were fully vested in their accounts under the ESOP, and, as a
result of the merger, the ESOP participants' accounts have been transferred to
this Plan and are referred to in this Plan as the Employee Stock Ownership
Transfer Accounts. Except to the extent provided in this Article XI, the
Participants' Employee Stock Ownership Transfer Accounts shall be subject to the
provisions of the Plan. The provisions set forth in this Article XI are
effective as of February 28, 2002, except as otherwise provided herein.

11.2 SEGREGATED ACCOUNTS. Subject to the remaining provisions of this Section
11.2, the Employee Stock Ownership Transfer Accounts shall be segregated from
the Participants' other accounts under the Plan and shall remain invested in the
common stock of Winton Financial Corporation ("Employer Shares") as if they
constituted a separate frozen plan. Effective as of the later of August 1, 2002,
or the date this provision is communicated to the Participants, the Participants
shall have the authority to self direct the investment of their Employee Stock
Ownership Transfer Accounts. If, pursuant to such authority, a Participant
directs that Employer Shares be sold from his Employee Stock Ownership Transfer
Account, the proceeds received from such sale remain in the segregated account
but instead shall be invested among the other investment options offered under
the Plan in the same proportion as the Participant has the assets in his other
Accounts under the Plan invested. Until such time as the preceding two sentences
become effective, the decision to sell the Employer Shares held in the Transfer
Accounts shall be made by the Trustee, subject to Section 11.4 below.
Notwithstanding the foregoing, the Trustee shall not sell Employer Shares either
at its discretion or as directed by a Participant if to do so would be in
violation of applicable federal or Ohio securities laws.

11.3 NOT READILY TRADABLE STOCK. As of February 28, 2002, the date of the merger
of the ESOP with and into this Plan, the Employer Shares were publicly traded.
If the Employer Shares cease to be publicly traded and become not readily
tradable on an established securities market, then the following provisions
shall apply:

         (a) Valuation. For purposes of setting the annual value of the Employer
Shares for account valuation as well as for all other purposes, an independent
appraiser shall be engaged to make such determination. The term "independent
appraiser" shall mean any appraiser meeting requirements similar to the
requirements of Treasury Regulations prescribed under section 170(a)(1) of the
Code.

         (b) Put Option.

                  (1) If a Participant or Beneficiary receives a distribution of
Employer Shares which are not readily tradable on an established market, then he
shall have an option to put such Employer Shares to Winton Financial
Corporation. The put option shall be exercisable only by the Participant or
Beneficiary, his donees, a person (including an estate or its distributee) to
whom the Employer Shares pass by reason of his death, or the custodian or
trustee of an individual retirement account (within the meaning of section
408(a) of the Code) to which such Employer Shares were rolled over. A put option
shall be exercised by the holder's notifying Winton Financial Corporation in
writing that the put option is being exercised.

                  (2) Duration. The put option shall initially be exercisable
during a 60-day period beginning on the date the Employer Shares subject to the
put option are distributed by the Plan. If the distributee does not exercise the
put option during the initial period, then the distributee shall have a second
60-day period during which to exercise such put option which period shall begin

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<PAGE>

as of the date the distributee is notified of the value of the Employer Shares
as of the end of the Plan Year which contains the date the distributee received
the distribution.

                  (3) Price. The price at which the put option shall be
exercisable is the fair market value of the Employer Shares determined as of the
September 30th coinciding with or immediately preceding the exercise of the put
option; provided, however, if such Employer Shares are sold by a disqualified
person within the meaning of section 4975(e)(2) of the Code, then such fair
market value shall be determined as of the date of exercise of the put option.

                  (4) Payment Terms. At the option of the party repurchasing the
Employer Shares under the put option, payment can be made in full within 30 days
after the date the option is exercised or the Employer Shares may be repurchased
on an installment basis over a period of not more than 5 years, using a
promissory note bearing a reasonable rate of interest and providing for adequate
security as provided for in the Treasury Regulations.

         (c) Right of First Refusal.

                  (1) During any period when Employer Shares are not readily
tradable on an established securities market, all distributions of Employer
Shares to any Participant or his Beneficiary by the Plan shall be subject to a
"right of first refusal" upon the terms and conditions hereinafter set forth.
The "right of first refusal" shall provide that prior to any transfer (as
determined by the Plan Administrator) of the Employer Shares, the Participant or
Beneficiary must first offer to sell such Employer Shares to the Plan; and if
the Plan refuses to exercise its right to purchase the Employer Shares, then
Winton Financial Corporation shall have a "right of first refusal" to purchase
such Employer Shares. Neither the Plan nor Winton Financial Corporation shall be
required to exercise the "right of first refusal". This Section 11.3(c) shall
not be operative unless and until the Board of Directors of the Employer so
directs.

                  (2) The terms and conditions of the "right of first refusal"
shall be determined as follows:

                           (A) If the Participants or Beneficiary receives a
bona fide offer for the purchase of all or any part of his Employer  Shares from
a third party,  the  Participant  or  Beneficiary  shall  forthwith  deliver (by
registered mail, return receipt  requested) a copy of any such offer to the Plan
Administrator.  The Trustee (as  directed by the Plan  Administrator)  or Winton
Financial Corporation, as the case may be, shall then have 14 days after receipt
by the Plan Administrator of the written offer to exercise the right to purchase
all or any portion of the Employer Shares.

                           (B) The selling  price and other terms under the
"right  of first  refusal"  must not be less  favorable  to the  Participant  or
Beneficiary  than the  purchase  price and other terms  offered by a buyer other
than  Winton  Financial  Corporation  or the Plan,  making a good faith offer to
purchase the Employer Shares.

11.4     DIVERSIFICATION

         (a) The provisions of this Section 11.4 shall be operative during such
time periods as the Participants do not have the right to self direct the
investment of their Employee Stock Ownership Transfer Accounts.

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<PAGE>
         (b) Any Participant who has completed at least ten years of
participation in the Winton Financial Corporation Employee Stock Ownership Plan
and/or the Plan and who has attained age 55 (the "diversification
requirements"), may elect within the first 90 days of each of the six Plan Years
immediately following the Plan Year in which he first satisfies the
diversification requirements, to direct the Plan as to the investment of up to
25% of the total balance of his Employee Stock Ownership Transfer Account (to
the extent such 25% portion exceeds the amount to which a prior election under
this paragraph applies). In the case of the Plan Year in which the Participant
can make his last such election, the preceding sentence shall be applied by
substituting "50%" for "25%"). The Participant's direction shall be provided to
the Plan Administrator in writing.

         (c) The Plan may satisfy the requirements of paragraph (a) by offering
at last three investment options (other than Employer Shares) to each
Participant making the election, and by investing the amount in question in the
option(s) selected by the Participant.

11.5  VOTING RIGHTS. All Employer Shares held in the Employee Stock Ownership
Transfer Accounts shall be voted, on all corporate matters, by the Trustee
pursuant to written instructions received from each Participant or Beneficiary
with respect to the Employer Shares allocated to his or her Employee Stock
Ownership Transfer Account. To the extent a Participant or Beneficiary does not
instruct the Trustee to vote Employer Shares, the Participant or Beneficiary
shall be deemed to have directed the Trustee to abstain from voting such
Employer Shares.

11.6  PLAN LOANS AND HARDSHIP DISTRIBUTIONS.  No plan loans or hardship
distributions shall be made to a Participant from his Employee Stock Ownership
Transfer Account.

11.7  MEDIUM OF DISTRIBUTIONS. Distributions to a Participant from his Employee
Stock Ownership Transfer Account shall be made at the discretion of the Plan
Administrator either in cash, in Employer Shares, or partially in cash and
partially in Employer Shares, provided, however, that if the Plan Administrator
decides to make a distribution all or in part in cash, the Participant shall
first be notified in writing that he has a right to demand that the distribution
be made in full in Employer Shares. Notwithstanding the preceding sentence, any
distribution that might otherwise have been made in the form of a fraction of an
Employer Share shall instead be made in cash in an amount equal to the value of
the fractional interest, valued as of the applicable day.

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<PAGE>

                  IN WITNESS WHEREOF, this Plan has been executed the day and
year first above written.

Signed, sealed, and delivered in the presence of:

                                           The Winton Savings and Loan Co.

/s/ Jill M. Burke                          By /s/ Robert L. Bollin, President
-----------------------------                 --------------------------------
                                               EMPLOYER

/s/ Nancy B. Nagele
-----------------------------
WITNESSES AS TO EMPLOYER

                                           ATTEST /s/ Gregory P. Niesen
                                                  ----------------------------
                                           The Winton Savings and Loan Co.

 /s/ Jill M. Burke                         By /s/ Gregory P. Niesen
-----------------------------                 --------------------------------
                                               TRUSTEE

/s/ Nancy B. Nagele
-----------------------------
WITNESSES AS TO TRUSTEE

                                           ATTEST /s/ Robert L. Bollin
                                                 ------------------------------

                                       75[GRAPHIC OMITED]

                                                [GRAPHIC OMITED]

INTERNET SERVICES RESELLER AGREEMENTFOR RESELLERS RESIDENT IN QUEBEC, FRANCE AND
OTHER  FRANCOPHONE JURISDICTIONS: RESELLER AND MCI HAVE EXPRESSLY REQUESTED THAT
THE AGREEMENT AND ALL DOCUMENTS AND NOTICES RELATED TO THIS AGREEMENT BE DRAFTED
IN THE ENGLISH LANGUAGE. LE CLIENT ET WORLDCOM ONT DEMAND EXPRESS MENT QUE LA PR
SENTE  ENTENTE  ET TOUS LES DOCUMENT ET AVIS CONNEXES SOIENT R DIG S EN ANGLAIS.

This Internet Services Reseller Agreement ("Agreement") is made and entered into
by  and  between  UUNET Technologies, Inc. ("MCI"), a Delaware corporation d/b/a
MCI  Internet Wholesale, a division of the MCI operating unit of WorldCom, Inc.,
and GTC Telecom Corp. ("Reseller"), a Nevada corporation. This Agreement will be
effective as of the date executed by both of the parties (the "Effective Date").
For  good  and  valuable  consideration, the receipt and sufficiency of which is
acknowledged,  the  parties  agree  as  follows.

1.     The  initial  term of this Agreement ("Initial Term") will expire two (2)
years  from  commencement  of the first full monthly billing cycle following the
Service  Commencement  Date  (as  such term is defined in the attached Terms and
Conditions).  The  term  will automatically renew for additional, successive one
(1)  year  terms  (each, a "Renewal Term") at the expiration of the Initial Term
and  at  each anniversary thereof, unless either party provides the other notice
to  the  contrary  at  least sixty (60) days prior to the expiration of the then
current  term,  in which case this Agreement will terminate as of the expiration
of  the  then  current  term.

2.     Reseller  will  pay  MCI  for the Service (as such term is defined in the
attached  Terms  and  Conditions)  in accordance with the pricing model attached
hereto  and  identified  as  Schedule  A.

3.     The parties' rights and obligations under this Agreement are set forth in
the  attached  Terms  and  Conditions identified as Schedule B, all of which are
incorporated  by  reference  herein.

4.     Reseller's  address for purposes of the Notice provisions in the attached
Terms  and  Conditions  will  be  as  follows:

3151  Airway  Avenue,  Suite  P-3
Costa  Mesa,  CA  92626
telephone  number:  (714)  549-7700
facsimile  number:  (714)  549-7707
attention:  Paul  Sandhu,  CEO

IN  WITNESS  WHEREOF, MCI and Reseller have executed this Agreement on the dates
noted  below.

UUNET  TECHNOLOGIES,  INC.     GTC  TELECOM  CORP.

By: /s/ John W. Bell                By: /s/ Gerald A. DeCiccio
Title:  John W. Bell                Title:  Gerald A. DeCiccio
Date: 5/20/02                       Date: 5/15/02

<PAGE>

                                   SCHEDULE A
                            SERVICE FEES AND CHARGES

START-UP  FEE:  Reseller  shall  pay  a  one-time  start-up fee of $20,000. Such
start-up  fee  is  due upon and shall be payable in connection with execution of
this  Agreement.  MCI  shall  issue a credit to Reseller in the seventh month of
service equal to such start-up fee if (a) Reseller's actual number of Seen Users
(as  defined herein) meets or exceeds 5,000 by the end of the first six (6) full
monthly billing cycles following the Service Commencement Date, and (b) Reseller
timely meets all its obligations under the Agreement during such billing cycles.

II.     DIAL-UP  SERVICES:  Unless otherwise noted, all dial-up Service fees are
for  dial-up  access  to the Internet using MCI's dial access network facilities
via  a  point  of  presence  ("POP")  for  the  contiguous  48  United  States.

     A.     LOCAL  DIAL-UP  SERVICE.

Monthly  Fee.  Reseller  shall  assign  each End User a unique identifier (e.g.,
"user@realm")  for  billing purposes, the structure of which must be approved in
advance  by MCI. Reseller shall pay a monthly fee to MCI equal to (i) the number
of  End  Users  that  MCI identifies on its network as using MCI's local dial-up
service (each, a "Seen User") in the applicable billing cycle multiplied by (ii)
the  applicable  Monthly  Fee  Per  Seen  User determined in accordance with the
following  table.

               Number of Seen Users     Monthly Fee Per Seen User
                              0 - 25,000     $xxxx
                         25,001+     renegotiate pricing

Once  Reseller  has  reached  25,000 Seen Users on the network, MCI will in good
faith renegotiate the Seen User rate.  Any new rate shall be effective beginning
the  first  month  following Reseller reaching 25,000 Seen Users on the network.

Excess  Usage.  For  each  End  User  that exceeds 150 hours of usage in a given
monthly  billing  cycle, Reseller agrees to pay a surcharge of $x.xx per hour or
any  portion  of  usage  in  excess  of  150  hours  per  End  User.

Pricing Adjustment. If Reseller's average usage per End User exceeds 35 hours in
any  two  (2)  consecutive  billing  cycles, at MCI's request, the parties shall
cooperate in good faith to negotiate mutually agreeable increases to some or all
of  the  Monthly  Fee  Per  Seen  User amounts listed in the above table. If the
parties  are  unable  to  reach  agreement  on  such  increases  within the next
following  fifteen  (15) days, MCI may unilaterally increase some or all of such
Monthly  Fee  Per  Seen  User  amounts upon at least fifteen (15) days notice to
Reseller.  Should  MCI  unilaterally  implement any such increases in accordance
with  the  foregoing,  Reseller shall have the right to terminate this Agreement
within the fifteen (15) day period following the effective date of such increase
upon  at  least  fifteen  (15)  days advance notice to MCI without incurring the
early termination fee listed in Section IV below. If Reseller fails to terminate
this Agreement within fifteen (15) following the effective date of such increase
the  new  Monthly  Fee  Per  Seen  User  amount  shall  apply.

Regional  Roaming.  Reseller  shall pay a regional roaming surcharge of $.xx per
hour  for  usage  via a POP for Canada and $x.xx per hour for the non-contiguous
United  States  and  its territories (i.e., Hawaii, Alaska, Puerto Rico and U.S.
Virgin  Islands).

Global  Roaming. Reseller shall pay a global roaming surcharge of $x.xx per hour
for  usage  via  a  POP  located  outside of Canada or the United States and its
territories.

ISDN.  One  hour  of  ISDN  use on two B channels will be billed as two hours of
usage.

     B.     TOLL  FREE  DIAL-UP  SERVICE.  Allows toll-free access to MCI's dial
access  network  facilities  via U.S. and Canadian POPs at the rate of $x.xx per
End  User per hour ($xx.xx per End User per hour if via a POP located in Central
or  South  America).  If such Service is requested by Reseller, MCI may elect to
provide  such toll-free Service conditioned upon Reseller's agreement to certain
reporting  or  similar  requirements,  including  but  not  limited  to Reseller
providing a reasonably accurate six (6) months' rolling forecast, updated in the
first  week  of  every  calendar month, of the anticipated peak simultaneous End
Users  of  the  Service. MCI will notify Reseller once the toll-free Service has
been  activated  and  is  available  to  Reseller's  End  Users.

     C.     NETWORK ACCESS IDENTIFIER ("NAI") SERVICE. MCI will provide Reseller
one  realm  (e.g.,"@realm.com")  at  no  charge. Reseller may request additional
realms  or  subrealms  (e.g.,"@subrealm.realm.com").  The  charge for additional
realms/subrealms are (i) a one time start-up charge of $500.00per Realm/subrealm
and  (ii)  $250.00  per  month  per additional realm/subrealm. MCI may refuse to
establish  any particular requested realm/subrealm at its discretion at any time
for  any  reason.  Billing  for NAI monthly fees will commence in the first full
calendar  month  after  commencement  of any requested NAI service. Reseller may
terminate  any  NAI service upon 30 days' notice to MCI; provided, however, that
Reseller  will  not be entitled to any pro-rata or other credit or refund of any
NAI  Service  charges  relative  to  the  balance  of  the  month  in  which the
termination  becomes  effective.

     D.     MONTHLY MINIMUM AMOUNTS. Notwithstanding anything to the contrary in
the  foregoing,  Reseller's  aggregate  monthly  charge for the Dial-Up Services
shall  be  equal the greater of (i) the aggregate combined charges for the Local
Dial-Up  Service  and the Toll Free Dial-Up Service as determined above, or (ii)
the  monthly  minimum  amount  ("Monthly  Minimum  Amount") corresponding to the
applicable  billing  cycle  set  forth  in  the  following  table.

                    Billing Cycle     Monthly Minimum Amount

                                1     $10,300.00
                                2     $23,175.00
                                3     $38,625.00
                                4     $51,500.00
                                5     $51,500.00
                                6     $51,500.00
                                7     $51,500.00
                                8     $51,500.00
                                9     $51,500.00
                                10    $51,500.00
                                11    $51,500.00
                    12 and beyond     $51,500.00

For  purposes  of  determining whether billing based on actual use exceeds or is
less  than  the Monthly Minimum Amount, billing based on actual use will include
billing  for  dial-up traffic (including VIP toll free) but will not include one
time  billing  fees, VIP Radius accounting fees, NAI fees, or charges related to
Internet  connectivity  or  equipment.  In  the event the Service, from either a
quality,  coverage  or capacity standpoint, decreases to such an extent that the
Reseller  is  significantly  harmed  during the term of this Agreement, then MCI
shall  at  Reseller's  request  meet  to  discuss,  and  where appropriate shall
negotiate  with  Reseller in good faith to amend and modify the Monthly Minimums
imposed  on  Reseller.  If  the  parties  are  unable  to  reach a new agreement
regarding  the  possible modification of the Monthly Minimums within thirty (30)
days  from  the  Reseller's  request  to  meet, then  Reseller may terminate the
Agreement  without penalty upon thirty (30) days notice.   Provided however, any
such  approved  early  termination  shall  not  release  the  Reseller  from any
obligations  (financial  or  otherwise)  incurred  or  otherwise  owed to MCI by
Reseller  prior  to  the  effective  date  of  such  termination.

III.     OPTIONAL  SERVICES:

RADIUS  ACCOUNTING  SERVICE.  Reseller may request to receive data feeds showing
End  Users'  use (login and logout) of the Dial-Up Services. Reseller shall have
the  sole  responsibility  to analyze the statistics provided through the Radius
Accounting  Service  (e.g., identify and investigate duplicate log-ins) and take
appropriate  action.  The  information  provided through MCI's Radius Accounting
Service  is not for use in calculating monthly charges for the Dial-Up Services.
MCI's  monthly  invoice for such Services shall be the definitive calculation of
Reseller's monthly Service charges. MCI's Radius Accounting Service includes one
set of billing session records per month. The charge for MCI's Radius Accounting
Service is $750.00 per month, commencing in the first full monthly billing cycle
following  authorization  of  such  Service.

IV.     EARLY  TERMINATION FEE: In the event this Agreement is terminated by MCI
due  to a Default of Reseller or by Reseller for its convenience, Reseller shall
pay to MCI, in addition to any other amounts due and owing, a lump sum fee equal
to  seventy-five  percent  (75%) of the balance of the aggregate Monthly Minimum
Amounts  that  MCI  would  have been entitled to during the then Initial Term or
Renewal  Term  had  the  Agreement  not  been  terminated.

<PAGE>
                                   SCHEDULE B
                              TERMS AND CONDITIONS

1.     DEFINITIONS.

     1.1     "Affiliate"  means  an  entity controlled by, controlling, or under
common  control  with,  the  party  to  which  it  relates.

     1.2     "Confidential  Information"  means  any business, marketing, sales,
financial  or  technical  information,  including,  without  limitation,  any
information  relating to the present and future business operations or financial
condition,  and  all  other  information  of any kind which should reasonably be
deemed confidential or proprietary, disclosed by one party to the other pursuant
to  this  Agreement.  Notwithstanding the above, "Confidential Information" does
not  include  information that (a) is or becomes generally known or available by
publication,  commercial  use,  or  otherwise  through no fault of the receiving
party;  (b)  was  known  by the receiving party at the time of disclosure by the
disclosing  party  as evidenced by competent written proof; (c) is independently
developed  by  the  receiving  party  without  use  of  the  disclosing  party's
Confidential  Information;  or  (d) is lawfully obtained from a third Person who
has  the  right  to  make  such  disclosure.

     1.3     "End  User"  means  an  end  user  or customer of Reseller that, by
virtue of the reseller relationship established hereunder, is an end user of the
Service.

     1.4     "IP  Numbers"  means  Internet  Protocol numbers assigned by MCI to
End  Users,  in  connection  with  the  Service.

     1.5     "Person"  means  any  individual,  company,  corporation,  firm,
partnership,  joint venture, entity, association, organization or trust, in each
case  whether  or  not  having  a  separate  legal  identity.

     1.6     "Policy"  means  the  UUNET Acceptable Use Policy discussed in more
detail  below.

     1.7     "Service"  means  the  Internet  dial  access  and  other  services
provided  to  Reseller  under  this  Agreement.

     1.8     "Service  Commencement  Date" means the date on which the technical
testing  contemplated in Section 2 below is completed to the mutual satisfaction
of  the  parties.

2.     SCOPE.

     2.1     AUTHORITY.  MCI grants Reseller a non-exclusive right to resell the
dial-up  access  provided  under  this  Agreement to End Users resident in North
America  only  in  accordance  with  the  terms of this Agreement. In connection
therewith,  Reseller  will  use its best efforts to promote, market and sell the
Service  to  End  Users.  Notwithstanding  anything  to the contrary herein, MCI
expressly reserves the right to promote, solicit, market and sell the Service to
End  Users  and  other  Persons.

     2.2     TESTING. MCI's provision of the Service will be contingent upon the
completion of technical testing to the mutual and reasonable satisfaction of the
parties.  The  parties  will cooperate and work with each other in good faith to
complete  such testing within the first thirty (30) days following the Effective
Date.  If  at  the  end  of  this thirty (30) day period either party reasonably
declares the testing results to be unsatisfactory, the parties will cooperate to
correct  the  condition within the following ten (10) days or such longer period
as  the  parties  may  mutually  agree  ("Correction  Period"). Either party may
terminate  this Agreement without penalty upon notice to the other party if such
condition  is  not  corrected  at  the  end of the Correction Period. If no such
notice  of termination is given within twenty (20) days following the Correction
Period,  the  technical  testing will be deemed completed to the satisfaction of
both  parties.  Monthly  Minimum  amounts  set forth in Schedule A will begin to
accrue from the first day of the month following the Service Effective Date. MCI
will  have  the  right to terminate the Agreement upon notice to Reseller if the
parties  fail  to  complete  such  testing  within sixty (60) days following the
Effective  Date.

     2.3     INTERNET  PROTOCOL  NUMBERS.  Any  IP  Numbers  assigned  by MCI to
Reseller and ultimately End Users, in connection with a Service may be used only
in connection with that Service for use by that End User only, to connect to the
Internet  during  that  dial-up  session  only;  no other use of an IP Number is
permitted. Neither the Reseller nor the End User will have any other interest in
or right to the IP Numbers. MCI may terminate an End User's use of an IP Number,
at  its  sole discretion, at any time. If Reseller discontinues use of a Service
for  any  reason,  or  this  Agreement  expires or is terminated for any reason,
Reseller's  and  all  of Reseller's End Users' rights to use the IP Numbers will
terminate  and  Reseller  will  immediately  return  the  IP  Numbers  to  MCI.

     2.4     ACCEPTABLE  USE  POLICY.  Use  of  any Service must comply with the
then-current  version  of the Acceptable Use Policy ("Policy") for the countries
from which Reseller's End Users use a Service (and in the event no Policy exists
for  a  country, the U.S. Policy applies). The applicable Policy is available at
the  following  URL:  www.uu.net/terms  or other URL designated by MCI. Reseller
will  ensure  that  the  Policy is adhered to by each End User. MCI reserves the
right  to  change  the  Policy  from time to time, effective upon posting of the
revised  Policy  at  the  designated  URL  or  other  notice  to  Reseller.

     2.5     SERVICE  MARKS, TRADEMARKS AND NAME. Reseller will have no right or
authority  to  market,  promote  or  sell  the Service under any brand, trade or
service  marks  owned by or licensed to MCI or its Affiliates. Reseller's breach
of  this  Section  will be deemed a material breach of the Agreement, justifying
immediate  termination  of  this  Agreement  by  MCI.

     2.6     CREDIT REVIEW. The right and authority granted herein is subject to
and  conditioned  upon  Reseller's  satisfaction of MCI's standard credit review
policies  and  procedures.  MCI reserves the right to withhold its initiation of
any  Service pending its initial credit review and to condition its provision of
the  Service  at any time upon Reseller's satisfaction of credit terms specified
by  MCI  based  on its initial or subsequent credit review and Reseller's actual
and expected usage levels (which terms may include, without limitation, security
for  payments).

     2.7     SERVICE  SUSPENSION  RIGHTS.  In  addition  to  any other available
rights  or  remedies,  MCI  may  withhold  initiation  of  any  Service  and/or
immediately  suspend  provision  of  Service  if (a) there is a material adverse
change  in  Reseller's creditworthiness, (b) Reseller provides false information
to  MCI  regarding the Reseller's identity, creditworthiness, or its planned use
of  the  Service, (c) interruption of Service is necessary to prevent or protect
against  fraud or otherwise protect MCI's personnel, facilities or services, (d)
Reseller  interferes  with  MCI's provision of services to any other customer or
reseller,  or  (e) there is a violation by Reseller or its End Users of Sections
2.3 (Internet Protocol Numbers) or 2.4 (Acceptable Use Policy) above. A material
adverse  change in Reseller's creditworthiness includes, without limitation, (i)
the  acquisition  of  a  controlling  interest  in Reseller by a Person which is
insolvent,  subject  to  bankruptcy  or  insolvency  proceedings,  owes past due
amounts  to  MCI  or  its Affiliates or is a materially greater credit risk than
Reseller;  or  (ii)  Reseller being subject to or having initiated bankruptcy or
insolvency  proceedings.

3.     RESELLER  RESPONSIBILITIES.

     3.1     FORECASTS.  Reseller  recognizes  MCI's  reliance on the reasonable
accuracy  of usage forecasts for network expansion and engineering. Accordingly,
Reseller will issue a six (6) months' rolling forecast to MCI of Reseller's best
estimate  of  anticipated  users and hours over such six (6) month period, which
Reseller  will  update  in  the  first  week of every calendar month thereafter.
Reseller will also provide advance notice to MCI (as soon as it is available) of
planned  significant  marketing  programs  which reasonably could be expected to
affect  the  expected future load on any MCI network facility, particularly with
respect  to  loads  in  particular  geographical  locations and POPs. Reseller's
failure  to  provide  such  forecasts at such required times would be a material
breach  of  this  Agreement.

     3.2     TECHNICAL  REQUIREMENTS.  Reseller will maintain dedicated Internet
connectivity  service  to  MCI,  purchased from an MCI Affiliate, of at least T1
bandwidth  to  be  used  exclusively  for  RADIUS  authentication  of End Users.
Reseller  will  provide,  maintain  and  operate  the  RADIUS server in a secure
environment  following  appropriate  practices  to  ensure  that  the  Server is
available  for  and  accurately  performs End User authentication. Reseller will
equip  and  operate  the  RADIUS  server  with software protocols that are fully
compatible  with  MCI's  network  facilities. In particular, Reseller will apply
Ascend-Data-Filter  (242)  RADIUS attributes, as specified by MCI separately, to
all  End  Users  to prevent End Users from reaching unauthorized electronic mail
servers  (e.g.,  for  the  transmission  of  "spam"  email).  Reseller  will use
appropriate  software,  procedures  and  safeguards to ensure that only accurate
information  is  transmitted  from  Reseller's  RADIUS  server  to MCI's network
facilities.  Reseller  will  immediately  remedy  any  problems  resulting  in
transmission  of  incorrect  information.
     3.3     OPERATIONS.  Reseller  will be solely responsible for the provision
of  any  and all sales and associated activities (including, without limitation,
the  provision of customer support services to its End Users and the billings to
and  collections  from End Users) and will be solely responsible for any and all
costs  and  expenses related thereto. Reseller will not misrepresent the Service
to  End  Users  or  otherwise  make any claims, representations or warranties in
connection  with  the  Service  other  than  expressly  authorized  by  MCI.

     3.4     END USER TERMS AND CONDITIONS. Reseller will be responsible for the
compliance by each End User with all applicable terms of the Agreement. Reseller
will  adopt and maintain an acceptable use policy at least as restrictive as the
Policy.  Without limiting the generality of the foregoing, Reseller will require
End  Users  to  affirmatively  accept  and  comply  with terms and conditions in
substance  identical  to  those  provisions  of  the  Agreement dealing with the
following subjects: disclaimer of warranties; content disclaimer; acceptable use
policy;  limitations  of liability; confidentiality; data protection; and export
restrictions.

4.     MCI  RESPONSIBILITIES.

     4.1     MCI will furnish the Service as requested by Reseller in accordance
with  the  terms  of  this  Agreement. MCI may modify the Service (including any
related equipment, support or consulting), or substitute functionally comparable
service,  equipment,  support or consulting for any Service furnished under this
Agreement,  at  any  time.

     4.2     MCI  will  provide  Reseller's  designated points of contact with a
toll-free  number for 24x7x365 technical support for the Service. This number is
to  be used only by Reseller and may not be released to End Users. Reseller will
provide  MCI  with  access to its personnel on a 24x7x365 basis as necessary for
problem  resolution.  In addition, MCI will provide Reseller with a username and
password  to  access  the  following  URL
http://www.channel.uu.net/vip/html/customer/reseller/reseller.html  ("Reseller
Web  Partition").  The  Reseller  Web  Partition  will  give  Reseller access to
information  such  as  daily  usage  reports and contact information for the MCI
account  team  assigned  to Reseller. MCI's relationship under this Agreement is
solely  with  Reseller  and not with any End Users. Reseller will be responsible
for all End User pricing, RADIUS authentication, technical support, billing, and
collections.

5.     RESELLER  DATA  AND  PRIVACY.

     5.1     Reseller  acknowledges that MCI, its Affiliates and agents will, by
virtue  of  the  provision  of  the  Service  under  this  Agreement,  come into
possession  of  information  and data regarding Reseller and its End Users. This
information  and data ("Reseller Data") may include, but is not limited to, data
transmissions  (including  the  originating  and  destination  numbers  and  IP
addresses,  date,  time  and  duration of voice or data transmissions, and other
data  necessary  for  the  establishment,  billing  or  maintenance  of  the
transmission),  other  data  containing  personal  and/or private information of
Reseller  and  its End Users, and other data provided to or obtained by MCI, its
Affiliates and agents in connection with the provision of the Service under this
Agreement.

     5.2     Reseller  acknowledges  and  agrees  that  MCI,  its Affiliates and
agents  may  use,  process and/or transfer Reseller Data (including transfers to
Affiliates and agents and to entities in countries that do not provide statutory
protections  for  personal  information): (a) in connection with provisioning of
the  Service;  (b) to incorporate the Reseller Data into databases controlled by
MCI and its Affiliates for the purpose of providing the Service; administration;
provisioning;  billing  and  reconciliation;  verification of Reseller identity,
solvency  and  creditworthiness;  maintenance,  support and product development;
fraud  detection  and  prevention;  sales,  revenue  and  customer  analysis and
reporting;  and  market  and  customer  use  analysis; and (c) to communicate to
Reseller about products and services of MCI and its Affiliates by voice, letter,
fax,  or  E-mail.  RESELLER MAY WITHDRAW CONSENT FOR SUCH COMMUNICATIONS (OR ANY
USE,  TRANSFER  OR  PROCESSING  OF  RESELLER  DATA  EXCEPT  FOR THAT REQUIRED TO
PROVISION,  ADMINISTER,  BILL  OR  ACCOUNT  FOR  THE SERVICE) BY SENDING WRITTEN
NOTICE  TO  MCI  IN  ACCORDANCE  WITH  THE  NOTICE  PROVISION  SET  FORTH BELOW.

     5.3     Reseller  warrants that it has obtained and will obtain all legally
required  consents  and permissions from relevant parties (including subjects of
Reseller  Data)  for  the  use,  processing  and  transfer  of  Reseller Data as
described  in  this  Section.

6.     FEES,  CHARGES  AND  PAYMENT  TERMS.

     6.1     Reseller  will  pay  MCI  for  the  Service  in accordance with the
Schedule  A  pricing  schedules.  MCI  reserves the right to modify the fees and
charges  set  forth  in  Schedule  A;  provided,  however,  that (a) MCI may not
increase  such fees and charges until expiration of the Initial Term or the then
applicable  renewal  term,  and  (b) MCI may increase such fees and charges only
upon  at  least  ninety (90) days' advance notice to Reseller. Prices charged by
Reseller  to  End  Users  for the Service will be determined solely by Reseller.
Reseller  will  be  liable  to  MCI for all fees and charges accruing under this
Agreement,  whether  or  not  Reseller  collects any amounts from its End Users.

     6.2     MCI  will  invoice  Reseller  on  a  monthly basis for all fees and
charges  accruing  hereunder.  Such  fees and charges will be due and payable by
Reseller  within  thirty  (30)  days  following  the date of MCI's invoice. Late
payment  charges will be added to any balance not paid by such due date from and
after  the due date at the lesser of one and one half percent (1 %) per month or
the  maximum  rate  allowed by law. All sales, use and other such governmentally
imposed  or  authorized  taxes,  fees, surcharges and/or assessments relating to
this  Agreement  and/or  the  Service  will  be paid by Reseller. If Reseller is
exempt  from  any such taxes, fees, surcharges and/or assessments, Reseller will
submit  its  tax  identification number and exemption certificate in conjunction
with  the  execution  and  delivery  of  this  Agreement.

     6.3     If  Reseller  fails  to  remit  payment  of any undisputed balances
within  thirty (30) days of the payment due date, Reseller will have twenty (20)
days  upon  written  notification  from  MCI  to remit payment of any undisputed
balance  or  MCI  will  have the right, in addition to any other rights it might
have  under  this  Agreement,  to  suspend  provision  of the Service until such
overdue  balances  are  paid  current.

     6.4     Notwithstanding  anything  to  the  contrary herein, if Reseller in
good faith disputes any portion of a payment claimed by MCI, Reseller may notify
MCI  of  such dispute and withhold payment to the extent reasonably contested by
Reseller, with the uncontested amounts being due and payable as set forth above.
In  such  an  event,  the  parties  will  negotiate in good faith to resolve the
dispute  in  a  timely fashion. If Reseller does not give MCI notice of any such
dispute  within  six (6) months of the invoice date, such invoice will be deemed
to  be  correct  and  binding  on  Reseller.

7.     TERM  AND  TERMINATION.

     7.1     The  Initial  Term  and  Renewal Terms will be as designated in the
signature  page  to  this  Agreement.  This  Agreement  may be terminated (a) as
reflected  in  the  signature  page of this Agreement, (b) by the non-defaulting
party upon a Default and the failure of the defaulting party to cure the Default
within  thirty  (30) days following receipt of notice of the Default, and (c) by
Reseller  for  its  convenience upon at least thirty (30) days advance notice to
MCI.  In  the  event  this  Agreement  is  terminated by MCI due to a Default of
Reseller  or  by  Reseller  for  its  convenience,  Reseller will pay to MCI, in
addition to any other amounts due and owing, the early termination fee specified
in Schedule A. As used herein, the term "Default" will mean (i) the failure by a
party to observe or perform in any material respect any of its obligations under
this  Agreement;  or  (ii)  a  party's insolvency, assignment for the benefit of
creditors,  appointment  or  sufferance of appointment of a trustee, receiver or
similar  officer,  or  any  voluntary  or  involuntary  proceeding  seeking
reorganization,  rehabilitation, liquidation or similar relief under bankruptcy,
insolvency  or  similar  debtor-relief  statutes.

     7.2     Upon  any  termination  in  accordance  with  the  terms  of  this
Agreement,  each  party will be released from all obligations and liabilities to
the  other  occurring or arising after the date of such termination, except with
respect  to  those  obligations  which  by  their nature are designed to survive
termination;  provided  that  no such termination will relieve Reseller from any
amount  then  due  and owing or either party from any liability arising from any
breach  of  this  Agreement.  Termination  of  this Agreement will not affect or
diminish  Reseller's  obligation  to  make  payment  to MCI for Service provided
before  or  after  the  date  of  termination,  and such obligation will survive
termination  of  this  Agreement. Although MCI will have no obligation to do so,
MCI's  provision  of  Service  to  Reseller  following  the  date  of  any  such
termination  will  be  expressly  conditioned  upon  and  subject  to Reseller's
compliance  with  the  terms  of  this Agreement, including, without limitation,
Reseller's  timely  payment  for  any  Service  provided.

8.     DISCLAIMERS  AND  LIMITATIONS  OF  LIABILITY.

     8.1     MCI  exercises  no  control  over and has no responsibility for the
content  of  the  information  passing  through  its  network,  a Service or any
equipment  maintained  by  Reseller  or  any  of its End Users. MCI specifically
denies  any  responsibility  for the accuracy or quality of information obtained
through its network, a Service or any equipment maintained by Reseller or any of
its  End  Users.  Reseller's  and any End Users' use of any information obtained
via  MCI's  network, a Service or any equipment maintained by Reseller or any of
its  End  Users  will  be  at  Reseller's  and  the  End  User's  own  risk.

     8.2     EXCEPT  AS  SPECIFICALLY  SET FORTH IN THIS AGREEMENT, MCI MAKES NO
WARRANTIES, EXPRESS OR IMPLIED, AS TO ANY SERVICES, RELATED PRODUCTS, EQUIPMENT,
SOFTWARE  OR  DOCUMENTATION.  MCI  SPECIFICALLY  DISCLAIMS  ANY  AND ALL IMPLIED
WARRANTIES,  INCLUDING,  WITHOUT  LIMITATION,  ANY  IMPLIED  WARRANTIES  OF
MERCHANTABILITY,  FITNESS  FOR A PARTICULAR PURPOSE, OR TITLE OR NONINFRINGEMENT
OF  THIRD  PARTY  RIGHTS.

     8.3     Neither  party  will  be  liable  to  the  other  for any indirect,
consequential,  exemplary,  special,  incidental or punitive damages, including,
without  limitation, loss of use or lost business, revenue, profits, or goodwill
arising  in  connection with this Agreement, under any theory of tort, contract,
indemnity,  warranty,  strict liability or negligence, even if the party knew or
should have known of the possibility of such damages. The total liability of MCI
to  Reseller in connection with this Agreement for any and all causes of actions
and  claims,  including,  without  limitation,  breach  of  contract,  breach of
warranty,  indemnity,  negligence, strict liability, misrepresentation and other
torts,  is  limited  to the lesser of: (a) direct damages proven by Reseller; or
(b)  the  amount  paid  by  Reseller to MCI under this Agreement for the one (1)
month  period  prior  to  accrual  of  the  most  recent  cause  of  action.

9.     INDEMNITY.  Reseller  will  defend,  indemnify,  and  hold  MCI  and  its
Affiliates  harmless  from  and against any and all liabilities, losses, damages
and costs, including reasonable attorney's fees, resulting from, arising out of,
or  in  any  way  connected  with  (a) any breach by Reseller or End User of any
warranty,  representation,  agreement,  or  obligation contained herein; (b) the
performance  of  Reseller's duties and obligations under this Agreement; (c) End
User's  use  of the Service (d) any realm or subrealm administered on Reseller's
behalf  that violates the service mark, trademark or other intellectual property
rights  of  any  third  Person;  (e)  any claim by an End User arising out of or
relating to (i) any representation or warranty made by Reseller that exceeds the
scope of representations or warranties made by MCI to Reseller in the Agreement,
(ii)  any  processing of data by MCI permitted under the Agreement, and/or (iii)
any  breach  by  Reseller  of  its obligations under this Agreement; and (f) any
third  Person  claim  or  allegation  arising out of or relating to use of MCI's
network  or  a  Service, including any claim or allegation which, if true, would
constitute  a violation of the Policy. Each party will promptly notify the other
party of any such claim or allegation. Reseller's obligations under this Section
will  survive  the  termination  of  this  Agreement.

10.     CONFIDENTIALITY.  Neither  party  will  use  the  other's  Confidential
Information  for  purposes other than those necessary to further the purposes of
this  Agreement.  Neither  party  will  disclose  to  third  Persons the other's
Confidential  Information  without the prior written consent of the other party.
The terms and conditions of this Agreement are confidential and restricted as to
disclosure to any third Person. Should either party be required under applicable
law,  rule  or regulation, or pursuant to the order of any court or governmental
entity  of legal process of any governmental entity of competent jurisdiction to
disclose  Confidential  Information  of  the  disclosing  party in the receiving
party's  possession,  custody  or  control,  the  receiving  party  will  use
commercially  reasonable  efforts  to: (a) limit such disclosure;  (b) make such
disclosure  only  to the extent so required; and (c) cooperate with the original
disclosing  party  in attempting to stop or limit such disclosures. The parties'
obligations  hereunder with respect to Confidential Information will survive the
expiration  or  earlier  termination  of  this  Agreement.

11.     EXPORT.  Reseller and MCI acknowledge that the export, import and use of
certain  hardware,  software, and technical data provided hereunder is regulated
by  the  United  States  and  other  governments  and  agrees to comply with all
applicable  laws  and regulations, including the U.S. Export Administration Act,
the  regulations  promulgated thereunder by the U.S. Department of Commerce, and
any  other applicable laws or regulations. Reseller represents and warrants that
Reseller  is not subject to any government order suspending, revoking or denying
export or import privileges necessary for the performance of Reseller's or MCI's
obligations  hereunder.

12.     NOTICE.  Any  notice  or other communication required or permitted to be
given hereunder will be in writing in English and may be sent via hand delivery,
telecopy,  overnight  courier  or  United States Mail and will be deemed to have
been  received when (a) delivered in person or received by telecopy, (b) one (1)
business  day after delivery to the office of such overnight courier service, or
(c)  three  (3)  business  days after depositing the notice in the United States
mail  with  postage  prepaid  and  properly addressed to the other party, at the
following  respective  addresses:

To  Reseller:     See  address  on  signature  page.

To  MCI:     MCI  Internet  Wholesale
     Internet  Wholesale  Services
     22001  Loudon  County  Parkway
     Ashburn,  VA  20147
     Attn:  VP,  Internet  Wholesale  Services
     Facsimile:-703-886-0549

Copy  to:     MCI  Internet  Wholesale
     515  E.  Amite  Street
     Jackson,  MS  39201
     Attn:  Legal  Department
     Facsimile:  601-985-6747

     Jonathon  L  Nevett
     701  South  12Th  Street  (Pcy  I)
     Arlington,  VA  22202
     Facsimile:  703-341-4188

or  to  such  other  address  as either party may designate as to itself by like
notice.

13.     DISPUTE  RESOLUTION.  Any  dispute  arising  out  of  or related to this
Agreement,  which  cannot be resolved by negotiation, will be settled by binding
arbitration  in  accordance  with  the  J.A.M.S./ENDISPUTE Arbitration Rules and
Procedures,  as  amended  by this Agreement. The costs of arbitration, including
the  fees  and expenses of the arbitrator, will be shared equally by the parties
unless  the  arbitration award provides otherwise. Each party will bear the cost
of  preparing  and presenting its case. All arbitration proceedings will be held
at  the  location  designated  by the party seeking the arbitration. The parties
agree that this provision and the Arbitrator's authority to grant relief will be
subject  to  the  United States Arbitration Act, 9 U.S.C. 1-16 et seq. ("USAA"),
the provisions of this Agreement, and the ABA-AAA Code of Ethics for Arbitrators
in  Commercial  Disputes.  The parties agree that the arbitrator has no power or
authority  to  make  awards  or  issue  orders  of  any kind except as expressly
permitted  by  this  Agreement,  and  in  no  event will the arbitrator have the
authority to make any award that provides for punitive or exemplary damages. The
Arbitrator's  decision  will follow the plain meaning of the relevant documents,
and  is  final and binding. The award may be confirmed and enforced in any court
of  competent jurisdiction. All post-award proceedings are governed by the USAA.

14.     MISCELLANEOUS.

     14.1          LAWS,  RULES,  AND  REGULATIONS. This Agreement is subject to
all  applicable  laws,  rules,  regulations,  and ordinances, including, without
limitation,  the  Communications  Act  of 1934 and the Telecommunications Act of
1996,  as  amended,  and  all  rules  and  regulations  promulgated  thereunder.

     14.2          ANNOUNCEMENTS.  Neither  party  will make or issue any public
announcement  regarding this Agreement or the relationship established hereunder
without  the  prior  written  consent  of  the  other  party.

     14.3          FORCE  MAJEURE.  Neither  party  will  be  liable  for  any
nonperformance  under this Agreement due to causes beyond its reasonable control
that  cannot  be  avoided  or  overcome  by  commercially  reasonable  measures.

     14.4          ASSIGNMENT. This Agreement may not be assigned or transferred
by  either  of the parties to any other Person without the prior written consent
of  the  other  party. Notwithstanding the above, MCI may assign this Agreement,
without  notice  to or the consent of Reseller, to an Affiliate of MCI or to any
Person  acquiring all or substantially all of the assets of MCI. In the event of
any  assignment  of  this  Agreement,  all  terms  and conditions hereof will be
binding  upon and inure to the assignee as though such assignee were an original
party  hereto.

     14.5          INDEPENDENT PARTIES. None of the provisions of this Agreement
will  be  deemed  to  constitute a partnership, joint venture, or any other such
relationship  between  the parties, and neither party will have any authority to
bind  the  other  in  any  manner. Neither party will have or hold itself out as
having any right, authority or agency to act on behalf of the other party in any
capacity  or  in  any  manner,  except as may be specifically authorized in this
Agreement.

     14.6          APPLICABLE LAW. The validity, construction and performance of
this  Agreement will be governed by and construed in accordance with the laws of
the  State  of  Virginia  , without regard to the principles of conflict of law.

     14.7          ATTORNEYS'  FEES. If any action will be brought on account of
any  breach  of  or  to  enforce  or  interpret  any  of the terms, covenants or
conditions  of  this Agreement, the prevailing party will be entitled to recover
from the other, as part of the prevailing party's costs, a reasonable attorneys'
fee

     14.8          SEVERABILITY. If any provision of this Agreement will be held
to be illegal, invalid, or unenforceable, such provision will be enforced to the
maximum  extent  permissible  so as to effect the intent of the parties, and the
validity,  legality,  and enforceability of the remaining provisions will not in
any  way  be  affected  or  impaired  thereby.

     14.9          NO  WAIVER. No delay or failure by either party in exercising
any right under this Agreement, and no partial or single exercise of that right,
will  constitute  a  waiver  of  that or any other right. Failure to enforce any
right  under this Agreement will not be deemed a waiver of future enforcement of
that  or  any  other  right.

     14.10     COUNTERPARTS.  This  Agreement  may  be  executed  in one or more
counterparts,  each  of which will be deemed an original, but which collectively
will  constitute  one  and  the  same  instrument.

     14.11     HEADINGS.  The  headings  and captions used in this Agreement are
used  for  convenience  only  and  are  not  to  be  considered in construing or
interpreting  this  Agreement.

     14.12     CONSTRUCTION.  This  Agreement has been negotiated by the parties
and  their  respective  counsel.  This  Agreement  will be interpreted fairly in
accordance  with  its  terms  and without any strict construction in favor of or
against  either  party  based  on  draftsmanship  of the Agreement or otherwise.

     14.13     ENTIRE AGREEMENT. This Agreement constitutes the entire agreement
between  the  parties  with respect to the subject matter hereof, and supersedes
and  replaces all prior or contemporaneous understandings or agreements, written
or  oral,  between  the  parties or any of their respective Affiliates regarding
such  subject  matter. No amendment to or modification of this Agreement will be
binding unless in writing and signed by a duly authorized representative of both
parties.
<PAGE>

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