Document:

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                                                                   Exhibit 10.46

                        AGREEMENT TO ENTER INTO NET LEASE

            THIS AGREEMENT (this "Agreement") made as of this 23 day of April,
2003 between SPSP Corporation, a Pennsylvania corporation, having an office at
44 West Lancaster Avenue, Suite 110, Ardmore, Pennsylvania 19003 ("SPSP"),
Passyunk Supermarket, Inc., a Pennsylvania corporation, having an office at 44
West Lancaster Avenue, Suite 110, Ardmore, Pennsylvania 19003 ("Passyunk"), and
Twenty Fourth Street Passyunk Partners, L.P., a Pennsylvania limited
partnership, having an office at 44 West Lancaster Avenue, Suite 110, Ardmore,
Pennsylvania 19003 ("24th Street"; SPSP, Passyunk and 24th Street are
collectively referred to herein as the "Owners"), and Cedar-South Philadelphia
I, LLC, a Delaware limited liability company, having an office at 44 South
Bayles Avenue, Port Washington, New York 11050 ("Cedar").

                               W I T N E S S E T H

            WHEREAS, the Owners are the owners of the Property (as herein
defined); and

            WHEREAS, the Owners desire to enter into a net lease with Cedar, and
Cedar desires to enter into a net lease with the Owners, of all of the Owners'
right, title and interest in and to the Property, subject to the terms and
conditions of this Agreement.

            NOW THEREFORE, in consideration of the mutual covenants contained
herein and other good and valuable consideration, the receipt and sufficiency of
which is hereby acknowledged, the Owners and Cedar agree as follows:

            1. Lease and Assignment.

            (a) Owners agree to net lease to Cedar, and Cedar agrees to net
lease from Owners, subject to the terms and conditions of this Agreement, all of
Owners' right, title and interest in and to all of those certain plots, pieces
and parcels of land (the "Land") known by the addresses 2301-11 Oregon Avenue,
2426 South 23rd Street and 2300 W. Passyunk Avenue, Philadelphia, Pennsylvania
and are commonly known as South Philadelphia Shopping Plaza, as more
particularly described in Schedule A-1, Schedule A-2 and Schedule A-3 attached
hereto, together with the buildings and improvements (collectively, the
"Building") located on the Land (the Building and Land are hereinafter
collectively referred to as the "Premises"), and all of the Owners' right, title
and interest, if any, in, to and under (i) all easements, rights of way,
privileges, appurtenances, strips, gores and other rights pertaining to the
Premises, including, without limitation and without warranty, any existing
development rights, (collectively, the "Appurtenances"); (ii) any land in the
bed of any street, road, avenue, open or proposed, public or private, in front
of or adjoining the Premises or any portion thereof, and any award to be made in
lieu thereof and in and to any unpaid award for damage to the Premises by
reasons of change of grade of any street occurring after the date of execution
and delivery of this Agreement (collectively, the "Adjoining Land"); and (iii)
the fixtures, equipment, machinery, furniture, furnishings, appliances, supplies
and other items of personal property (and
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replacements thereof), now owned by the Owners and contained in or on, the
Premises (collectively, the "Personalty"). The Land, the Building, the
Appurtenances, the Adjoining Land and the Personalty are hereinafter referred to
as the "Leased Property".

            (b) The Owners agree to assign to Cedar, and Cedar agrees to accept
from the Owners, subject to the terms and conditions of this Agreement, all of
the Owners' right, title and interest in and to (i) all leases, lettings and
licenses with respect to the Premises, and all amendments, modifications,
supplements, additions, extensions and renewals thereof (collectively,
"Leases"), all subleases under the Leases (the "Subleases") and, except as
expressly provided herein, security and other deposits thereunder affecting the
Premises (the items set forth in this clause (a) are collectively referred to as
the "Lease Documents"); (ii) subject to the provisions of Section 20(c) below,
all service agreements, maintenance agreements, supply agreements and any other
contracts and agreements affecting the Premises and all income therefrom
(collectively, "Contracts"); and (iii) any licenses, permits approvals, and
certificates required or used in or relating to the ownership, use, maintenance,
occupancy or operation of any part of the Leased Property (the "Licenses").

            (c) The Leased Property, the Lease Documents, the Contracts and the
Licenses are sometimes hereinafter collectively referred to as the "Property".

            2. Basic Rent. Contemporaneously with the lease and assignment
described in Section 1 above, Cedar shall pay to the Owners, by wire transfer of
immediately available Federal funds, the first installment of Basic Rent (as
defined in the Lease (as defined below)) due under the Lease in accordance with
the terms thereof, subject to apportionments to be made as provided in this
Agreement.

            3. Intentionally deleted.

            4. Permitted Encumbrances. Subject to the terms and provisions of
this Agreement, title to the Premises shall be leased by Owner to Cedar, and
Cedar shall accept the same subject only to the items set forth on Schedule B
attached hereto (collectively, the "Permitted Encumbrances").

            5. Title Insurance.

            (a) The Owners have delivered to Cedar a title insurance report and
commitment (the "Commitment") for a leasehold title insurance policy (the "Title
Policy") from First American Title Insurance Company ("First American"). Upon
receipt of any updates or revisions to the Commitment, the Owners shall furnish
copies thereof to Cedar's attorneys (the Commitment and any updates or revisions
thereto are hereinafter collectively referred to as the "Report"). At Closing,
the Owners shall be required to remove any exceptions to title which are not
Permitted Encumbrances (the "Title Objections"), including, without limitation,
all mortgages and all unpaid water charges and real estate taxes (other than
real estate taxes that are not yet due and payable).

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            (b) First American shall be the sole insurer under the Title Policy;
provided, however, that, in the event that First American shall not be prepared
at Closing to issue the Title Policy in accordance with the terms of this
Agreement that is subject only to the Permitted Encumbrances, and Cedar is
unwilling to waive any items which are not Permitted Encumbrances, and if
Fidelity National Title Agency ("Fidelity") shall be prepared to issue such a
Title Policy, Fidelity shall be the sole insurer under the Title Policy (the
company ultimately issuing the Title Policy, the "Title Company"). At Closing,
Cedar shall pay the costs of the premium and all other costs incurred in
connection with obtaining the Title Policy.

            (c) Notwithstanding anything to the contrary contained herein, if
the Owners are unable to remove any Title Objections by the Closing Date, the
Owners, in order to attempt to remove such Title Objections, may adjourn the
Closing to a date no later than thirty (30) days following the scheduled date of
Closing set forth in Section 7 hereof. Promptly after the Owners have removed
all such Title Objections, if any, the Owners shall reschedule the Closing Date,
upon at least three (3) business days prior notice to Cedar (the "New Closing
Notice"); provided, however, that if Cedar shall have notified the Owners of any
Title Objections which have arisen between the date of the New Closing Notice
and the rescheduled Closing Date, the Owners may, by sending Cedar a notice,
further adjourn the Closing in order to attempt to eliminate any such Title
Objections.

            (d) If the Report discloses judgments, bankruptcies or other returns
against other persons having names the same as, or similar to, that of the
Owners, the Owners shall deliver to the Title Company, if required by the Title
Company, affidavits showing that such judgments, bankruptcies or other returns
are not against the Owners in order to induce the Title Company to omit
exceptions with respect to such judgments, bankruptcies or other returns. In
addition, the Owners shall deliver to the Title Company, if required by the
Title Company, all other affidavits customarily required of sellers of property
similar to the Premises.

            (e) Notwithstanding anything to the contrary contained herein, the
Owners shall cure and remove, at the Owners' cost and expense, (i) any
violations assessed against the Premises as of the Closing Date which are not
the responsibility of one or more tenants and which may be satisfied by the
payment of money, (ii) all fines and penalties that shall have accrued as of the
Closing Date with respect to any such violations assessed against the Premises
as of the Closing Date, and (iii) any violations assessed against the Premises
as of the Closing Date that adversely affect the use of the Premises more than
to a de minimis extent for its present use.

            6. Third Party Reports.

            (a) Cedar shall have until 5:00 p.m. (Eastern time) on May 12, 2003
(the period of time commencing upon the date hereof and continuing through and
including such time on such date being herein called the "Third Party Report
Period") within which to obtain (i) a Phase I environmental assessment of the
Premises certified to Cedar and otherwise satisfactory to Cedar in Cedar's sole
and absolute discretion, and (ii) an appraisal of the Premises certified to
Cedar, indicating a value of the Premises of at least $38,500,000 and otherwise
satisfactory to Cedar in Cedar's sole and absolute discretion (collectively, the
"Third

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Party Reports"). During the Third Party Report Period, the Owners shall provide
Cedar and Cedar's consultants with access to the Premises upon reasonable
advance notice.

            (b) If, on or before the expiration of the Third Party Report
Period, Cedar shall not have received each of the Third Party Reports meeting
the requirements of Section 6(a) above, then Cedar shall have the right to
terminate this Agreement in accordance with this Section 6. In such case, Cedar
shall promptly notify the Owners and Ledgewood Law Firm, P.C., as escrow agent
("Escrowee") under that certain escrow agreement among Cedar, Cedar-South
Philadelphia II, LLC, the Owners and Escrowee (the "Escrow Agreement") thereof
in writing on or before 5:00 p.m. (Eastern time) on the date that the Third
Party Report Period shall expire (such notice being herein called the
"Termination Notice") that Cedar desires to terminate this Agreement, whereupon
the Escrowee shall present the letter of credit being held by Escrowee under the
Escrow Agreement (the "Letter of Credit") for payment and pay the proceeds of
the Letter of Credit to the Owners, and this Agreement and the obligations of
the parties hereunder shall terminate (and no party hereto shall have any
further obligations in connection herewith except under those provisions that
expressly survive a termination of this Agreement). In the event that Cedar
shall fail to have delivered the Termination Notice to the Owners on or before
5:00 p.m. (Eastern time) on the date that the Third Party Report Period shall
expire, Cedar shall be deemed to have agreed that the Third Party Reports are
acceptable to Cedar and that Cedar intends to proceed with the transactions
contemplated by this Agreement without a reduction in, or an abatement in or
credit against, the Basic Rent (and, thereafter, Cedar shall have no further
right to terminate this Agreement pursuant to this Section 6).

            7. Closing Date.

            (a) The consummation of the transactions contemplated by this
Agreement (the "Closing") shall take place at 10:00 A.M. on Friday, May 16,
2003, at the office of Escrowee. It shall be a condition to the Closing that (i)
the Owners and Cedar shall contemporaneously therewith deliver (or cause to be
delivered) to Escrowee the documents and other items referred to in Section 16
below, (ii) the conditions to Closing set forth in Section 19(a) below shall
have either been satisfied or waived by Cedar, and (iii) the conditions to
Closing set forth in Section 19(b) below shall have either been satisfied or
waived by Owners. The date on which the Closing shall take place is hereinafter
referred to as the "Closing Date".

            (b) Once the Closing has occurred, Escrowee shall promptly deliver
to Cedar all of the deliveries made by Owners pursuant to Section 16(a) below,
and promptly deliver to Owners all of the deliveries made by Cedar pursuant to
Section 16(b) below.

            8. Apportionments.

            (a) General. For purposes of this Section 8, the "Proration Date"
shall be 11:59 P.M. on the day preceding the Closing so that Cedar shall be
deemed to be the net lessee of the Property and therefore entitled to any
revenues and responsible for any expenses for the entire day upon which the
Closing occurs. The Owners and Cedar shall prepare a schedule of adjustments
("Schedule of Adjustments") prior to the Proration Date. Such adjustments, if
and

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to the extent known and agreed upon as of the Closing, shall be (i) paid by
Cedar to the Owners at the Closing (if the prorations result in a net credit to
the Owners) or (ii) deducted from the installment of Basic Rent to be paid by
Cedar to the Owners at the Closing (if the prorations result in a net credit to
the Cedar). Any such adjustments not determined or not agreed upon as of the
Closing shall be allocated on a fair and equitable basis as soon as invoices or
bills are available, with final adjustments to be made as soon as reasonably
possible after the Closing. Any apportionment or proration errors made at the
Closing are subject to correction if written notice thereof is given within
ninety (90) days after the Closing. Cedar and the Owners shall each act promptly
and reasonably in connection with determining the prorations under this Section
8. This Section 8 shall survive the Closing.

            (b) Rentals. "Rental" or "Rentals" as used herein includes fixed
monthly rentals, additional rentals, percentage rentals, escalation rentals,
retroactive rentals, operating cost pass-throughs, utility charges, common area
maintenance or management charges, administrative charges, and all other sums
and charges payable by tenants under the Leases ("Tenants"). Subject to the
provisions of Section 8(c) below, Rentals shall be prorated at the Closing. The
Owners shall be entitled to all Rentals accruing on or prior to the Proration
Date and Cedar shall be entitled to all Rentals accruing after the Proration
Date.

            (c) Delinquent Rentals. Rentals are delinquent when payment thereof
is due on or prior to the Proration Date but has not been made by the Proration
Date (any such Rentals being "Delinquent Rentals"). Delinquent Rentals shall be
prorated between Cedar and the Owners as of the Proration Date. At the Closing,
Cedar shall pay to the Owners the Owners' share of any Delinquent Rentals that
exist for the month in which the Closing Date occurs. Any Rentals collected by
Cedar or the Owners, as the case may be, after the Closing, less any costs of
collection (including reasonable attorneys fees) reasonably allocable thereto
shall be promptly applied in the following order of priority: (i) first, to
Cedar for the month in which the Closing Date occurs, (ii) then, to Cedar for
the month or months following the month in which the Closing Date occurs,
provided the received Rental is then due and payable, and (iii) then, to the
Owners for any period prior to the month in which the Closing Date occurs. Cedar
shall use reasonable efforts to collect Delinquent Rentals but shall have no
obligation to commence a legal proceeding to collect such sums. Cedar and the
Owners agree that any payments due to the Owners or Cedar, as the case may be,
as a result of collected Delinquent Rentals shall be payable promptly upon
receipt thereof. The parties confirm that all amounts due and payable in respect
of Leases which have expired or otherwise terminated prior to the Closing Date
shall be the sole property of the Owners and, notwithstanding anything to the
contrary contained herein, the Owners may take such actions as they desire to
collect such amounts. Notwithstanding the provisions of this Section 8(c) to the
contrary, any amount collected by the Owners in connection with any such action
shall be retained by the Owners. The Owners and Cedar shall from time to time
after Closing, and upon request of the other party, provide the requesting party
with reasonably detailed information regarding the status of such party's
collection of Delinquent Rentals.

            (d) Taxes and Assessments. All real estate taxes (including business
improvement district charges) on the Premises shall be prorated based on the
actual current tax

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bill. If such tax bill has not yet been received by the Proration Date, then
Cedar and the Owners shall estimate the real estate taxes based upon Cedar's and
the Owners' good faith estimate of the change in the amount of the previous
year's tax bill, and Cedar and the Owners shall after the Closing reprorate the
real estate taxes as soon as the actual current tax bill is available. All
amounts payable for real estate taxes accruing on or prior to the Proration Date
shall be the obligation of the Owners, and all amounts payable for real estate
taxes accruing after the Proration Date shall be the obligation of Cedar. Any
delinquent taxes on the Premises shall be paid at the Closing by the Owners.

            (e) Operating Expenses. The parties acknowledge and confirm that
operating expenses are passed-though to Tenants and, accordingly, Owners and
Cedar shall not prorate operating expenses at the Closing. Notwithstanding the
foregoing, if, as of the Closing Date, Owners have any arrearages with respect
to operating expenses, then, to the extent that Cedar, after the Closing,
receives from any Tenant a payment (or payments) designated by such Tenant as
being on account of operating expenses for the period prior to the Closing Date,
Cedar shall promptly pay such amounts to Owners. Cedar shall, at Owners'
request, use reasonable efforts to collect any such unpaid pre-Closing operating
expense payments, but shall have no obligation to commence any legal proceedings
to collect such sums.

            (f) Tenant Security Deposits. Cedar shall be credited with and the
Owners shall be debited with the sum of all tenant security deposits (and any
interest due to Tenants thereon, less an amount equal to the aggregate of
administrative fees that shall have accrued as of the Closing Date that the
Owners shall be permitted to retain pursuant to the provisions of each of the
Leases and otherwise under law, which amount shall be retained by the Owners)
being held by the Owners.

            (g) License and Permit Fees. Periodically recurring governmental
fees for transferable Licenses issued in respect of the Premises for the use of
any part thereof, if assignable and to the extent assigned, shall be prorated
between Cedar and the Owners as of the Proration Date on an accrual basis. The
Owners shall be responsible for all amounts due thereunder which accrue on or
prior to the Proration Date and Cedar shall be responsible for all amounts which
accrue after the Proration Date.

            (h) Ongoing Contracts. Amounts payable under those Contracts, if
any, which Cedar shall elect to have remain in effect after the Closing shall be
prorated on an accrual basis. The Owners shall be responsible for all amounts
due thereunder which accrue on or prior to the Proration Date, and Cedar shall
be responsible for all amounts due thereunder which accrue after the Proration
Date. The Owners shall pay in full all amounts due under any Unassumed Contracts
(as hereinafter defined).

            (i) Leasing Commissions. Cedar shall be credited with, and the
Owners shall be debited with, the sum of the leasing commissions set forth on
Exhibit A attached hereto (the "Leasing Commissions Schedule"). Cedar shall be
responsible for paying such commissions to the respective brokers and Cedar
shall indemnify and hold Owner harmless from and against any claims that the
brokers set forth on Exhibit A may bring against the Owners after the Closing
Date for the payment of the balance of the brokerage commission

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payable to such broker, provided that Cedar's indemnity shall not exceed, as to
the claim of any broker, the amount of the credit that is set forth on Exhibit A
for such broker.

            (j) Tenant Improvements. Cedar shall be credited with, and the
Owners shall be debited with, the sum of the tenant improvement allowances set
forth on Exhibit B attached hereto (the "TI Schedule"). Cedar shall be
responsible for paying such tenant improvement allowances to the respective
Tenants. If the amount of the tenant improvement allowances that is paid to a
Tenant shall be less than the amount of the tenant improvement allowance for
such Tenant that is set forth on Exhibit B, Cedar shall promptly remit such
excess to Owners.

            9. Assessments. If, on the Closing Date, the Premises or any part
thereof shall be or shall have been affected by an assessment or assessments
which are or may become payable in installments, the Owners shall be required to
pay and discharge at Closing any installments then due and payable and all
delinquent installments. Any installments of such assessments that are not yet
due and payable as of the Closing Date shall be the obligation of Cedar.

            10. Condition of the Property. Except as otherwise provided herein
to the contrary, Cedar agrees to accept the Property in its "as is" condition on
the date hereof, reasonable wear and tear excepted, and subject to the
provisions of Section 11 hereof. Cedar has (i) examined, inspected and
investigated to the full satisfaction of Cedar, the physical nature and
condition of the Property, (ii) independently investigated, analyzed and
appraised the value and profitability of the Property and (iii) reviewed such
other documents and materials as Cedar has deemed advisable. Cedar acknowledges
that, except as specifically set forth in this Agreement, neither the Owners,
nor any real estate broker, agent, employee, servant, consultant or
representative of the Owners has made any representations or warranties
whatsoever regarding the subject matter of this Agreement or the transaction
contemplated hereby, including without limitation, representations as to the
physical nature or condition of the Property, zoning laws, building codes, laws
and regulations, environmental matters, the violation of any laws, ordinances,
rules, regulations or orders of any Governmental Authority, water, sewer or
other utilities, rents or other income, expenses applicable to the Property,
capital expenditures, leases, existing or future operations of the Property or
any other matter or thing affecting or related to the Property or the operation
thereof. In executing, delivering and/or performing this Agreement, Cedar has
not relied upon and does not rely upon, and the Owners shall not be liable or
bound in any manner by, express or implied warranties, guaranties, promises,
statements, representations or information pertaining to any of the matters set
forth above in this Section 10 made or furnished by the Owners or by any real
estate broker, agent, employee, servant or any other person representing or
purporting to represent the Owners to whomever made or given, directly or
indirectly, verbally or in writing, unless such warranties, guaranties,
promises, statements, representations or information are expressly and
specifically set forth herein.

            11. Casualty and Condemnation.

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            (a) Notwithstanding anything to the contrary implied or provided by
law or in equity, if, prior to the Closing, any material portion of the Premises
is damaged by fire, the elements or any other casualty or if any material
portion of the Premises is taken by eminent domain or otherwise, Cedar shall
have the right to terminate this Agreement by written notice to the Owners, and
Escrowee given by Cedar within fifteen (15) days after Owners shall notify Cedar
in writing of such casualty, whereupon the Letter of Credit shall be promptly
returned to Cedar, together with a letter from Escrowee to the issuer of the
Letter of Credit authorizing the cancellation thereof, and this Agreement and
the obligations of the parties hereunder shall terminate (and no party hereto
shall have any further obligations in connection herewith except under those
provisions that expressly survive the Closing or a termination of this
Agreement). If Cedar does not terminate this Agreement, this Agreement shall
remain in full force and effect and the parties shall nonetheless proceed to the
Closing in accordance with this Agreement, and all proceeds or awards received
by the Owners (after deducting the Owners' actual out-of-pocket cost of
collecting the same and any reasonable expenses that the Owners shall have
incurred in restoring the Premises), or the Owners' rights to such proceeds or
awards, from such taking or casualty shall be assigned (by documentation
reasonably satisfactory to Cedar and the Owners) by the Owners to Cedar, and the
Owners shall pay over to Cedar at the Closing an amount equal to the amount, if
any, by which the amount of the deductible under the applicable insurance policy
for the Premises that is in effect at the time of such casualty shall be greater
than the deductible as of the date of this Agreement, if any, on the applicable
insurance policy for the Premises.

            (b) The Owners shall promptly notify Cedar of any such casualty and
of any proposed taking. The Owners shall not adjust or settle any claims in
connection with any casualty or proposed taking or enter into any construction
or other contract for the repair or the restoration of the Premises without
Cedar's prior written consent, which consent shall not be unreasonably withheld
or delayed. Notwithstanding the foregoing, in the event of a fire or other
casualty at the Premises, Cedar's prior consent shall not be required for any
action which the Owners shall elect to take in order to repair or remediate any
condition which poses a danger to the health and welfare of Tenants, their
invitees, and/or the general public or as otherwise required by the Tenant
Leases.

            (c) In the event there is damage to or destruction of an immaterial
part of the Premises by fire or other casualty or a taking of an immaterial part
of the Premises, Cedar shall not have the right to terminate this Agreement, all
proceeds or awards received by the Owners (after deducting the Owners' actual
out-of-pocket cost of collecting the same and any reasonable expenses that the
Owners shall have incurred in restoring the Premises), or the Owners' rights to
proceeds or awards, from such taking or casualty shall, at the Closing, be
assigned (by documentation in form and substance reasonably satisfactory to
Cedar and the Owners) by the Owners to Cedar, and the Owners shall pay over to
Cedar at the Closing an amount equal to the amount, if any, by which the amount
of the deductible under the applicable insurance policy for the Premises that is
in effect at the time of such casualty shall be greater than the deductible as
of the date of this Agreement, if any, on the applicable insurance policy for
the Premises.

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            (d) For purposes of this Section 11, a casualty or condemnation
shall be deemed material if such casualty or condemnation affects more than
fifty percent (50%) of the square footage of the Premises.

            (e) The parties hereby waive the provisions of any statute which
provides for a different outcome or treatment in the event of a casualty or a
taking.

            12. Brokers and Advisors.

            (a) The Owners represent and warrant to Cedar that the Owners have
not employed, dealt with or negotiated with any broker in connection with this
transaction other than Fameco of Conshohocken, PA (the "Broker"). Cedar
represents and warrants to the Owners that Cedar has not employed, dealt with or
negotiated with any broker in connection with this transaction other than the
Broker. Cedar agrees to pay any commission payable to the Broker in connection
with this transaction by separate agreement.

            (b) The Owners hereby agree to indemnify, defend and hold Cedar
harmless from and against any and all claims, losses, liability, costs and
expenses (including reasonable attorneys' fees) incurred by Cedar by any broker
(other than the Broker), or any other person claiming a commission, fee or other
compensation by reason of this transaction, if such broker dealt with or claims
to have dealt with the Owners in connection with this transaction.

            (c) Cedar hereby agrees to indemnify, defend and hold the Owners
harmless from and against any and all claims, losses, liability, costs and
expenses (including reasonable attorneys' fees) resulting from any claim that
may be made against the Owners by any broker (including the Broker), or any
other person, claiming a commission, fee or other compensation by reason of this
transaction, if such broker dealt with or claims to have dealt with Cedar in
connection with this transaction.

            (d) The provisions of this Section 12 shall survive the Closing, or
if the Closing does not occur, the termination of this Agreement.

            13. Tax Reduction Proceedings. If the Owners have heretofore filed
applications for the reduction of the assessed valuation of the Premises and/or
instituted certiorari proceedings to review such assessed valuations for any tax
years prior to the tax year in which the Closing Date is to occur, Cedar
acknowledges and agrees that the Owners shall have sole control of such
proceedings, including the right to withdraw, compromise and/or settle the same
or cause the same to be brought on for trial and to take, conduct, withdraw
and/or settle appeals, and Cedar hereby consents to such actions as the Owners
may take therein. Prior to the Closing, the Owners shall not withdraw,
compromise or settle any such proceedings for the tax year in which the Closing
Date is to occur without the prior written consent of Cedar, which consent shall
not be unreasonably withheld or delayed. Any refund or tax savings for any year
or years prior to the tax year in which the Closing Date occurs shall belong
solely to the Owners. Any tax savings or refund for the tax year in which the
Closing Date occurs shall be prorated in accordance with Section 8 hereof
between the Owners and Cedar after deduction of reasonable attorneys' fees and
other reasonable expenses related to the

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proceeding. Cedar and the Owners shall each execute all consents, receipts,
instruments and documents which may reasonably be requested in order to
facilitate settling such proceeding and collecting the amount of any refund or
tax savings. Notwithstanding anything contained herein to the contrary, if any
tax savings or refund shall create an obligation to reimburse any Tenant under
any Lease for Rentals paid, then that portion of such savings or refund equal to
the amount of such required reimbursement shall be paid to Cedar, and Cedar
shall disburse the same to the applicable Tenant. Cedar shall deliver to the
Owners, within six (6) months after receipt of such tax savings or refund,
evidence reasonably satisfactory to the Owners that Cedar has made such payments
to the Tenants or, if a Tenant is in default in the performance of any of its
Lease obligations beyond any applicable notice and cure periods, that Cedar has
applied the refund against any amounts that such Tenant owes under its lease,
and to the extent that Cedar shall fail to deliver such evidence to the Owners,
Cedar shall deliver to the Owners the portion of such refund or tax savings that
Cedar would otherwise have paid to such Tenant, and the Owners shall disburse
the same to the applicable Tenant. The provisions of this Section 13 shall
survive the Closing.

            14. SEC Filing and Audit Requirements. Upon Cedar's request, for a
period of two (2) years after Closing, the Owners shall provide Cedar, without
any out-of-pocket expense to the Owners, with copies of, or access to, such
factual information as may be reasonably requested by Cedar, and in the
possession or control of the Owners, to enable Cedar Income Fund, Ltd. to file
Form 8-K and comply with other filing requirements (as specified in Exhibit C
attached hereto), if, as and when such filing may be required by the Securities
and Exchange Commission (the "SEC"). Without limitation of the foregoing, (i)
Cedar or its designated or independent or other accountants may audit the
operating statements of the Owners for the Premises, and the Owners shall supply
such documentation in their possession or control as Cedar or its accountants
may reasonably request in order to complete such audit, and (ii) the Owners
shall furnish Cedar with such financial and other information as may be
reasonably required by Cedar or its assigns to make any required filings with
the SEC or other governmental authority. This obligation shall survive the
Closing for a period of two (2) years.

            15. Representations and Warranties.

            (a) The Owners, jointly and severally, represent and warrant to
Cedar that the following are true and correct as of the date hereof and shall be
true and correct as of the Closing Date:

                  (i) SPSP is a corporation duly organized and validly existing
under and by virtue of the laws of the State of Pennsylvania and is in good
standing in the State of Pennsylvania. SPSP has all requisite power and
authority to execute, deliver and perform the transactions contemplated by this
Agreement. SPSP is the owner in fee of certain real property more particularly
described in Schedule A-1 attached hereto which constitutes a portion of the
Premises.

                  (ii) Passyunk is a corporation duly organized and validly
existing under and by virtue of the laws of the State of Pennsylvania and is in
good standing in the State of Pennsylvania. Passyunk has all requisite power and
authority to execute, deliver and

                                       10
<PAGE>
perform the transactions contemplated by this Agreement. Passyunk is the owner
in fee of certain real property more particularly described in Schedule A-2
attached hereto which constitutes a portion of the Premises.

                  (iii) 24th Street is a limited partnership duly organized and
validly existing under and by virtue of the laws of the State of Pennsylvania
and is in good standing in the State of Pennsylvania. 24th Street has all
requisite power and authority to execute, deliver and perform the transactions
contemplated by this Agreement. 24th Street is the owner in fee of certain real
property more particularly described in Schedule A-3 attached hereto which
constitutes a portion of the Premises.

                  (iv) This Agreement constitutes the legal, valid and binding
obligation of the Owners, enforceable against the Owners in accordance with its
terms. The Owners have taken all necessary action to authorize and approve the
execution and delivery of this Agreement and the consummation of the
transactions contemplated by this Agreement.

                  (v) The execution and delivery of this Agreement and the
performance by the Owners of their obligations hereunder do not and will not (a)
to the Owners' knowledge, conflict with or violate any judgment, order, writ,
injunction or decree of any court or governmental or quasi-governmental entity
with jurisdiction over the Owners or the Property, including, without
limitation, the United States of America, the State of Pennsylvania or any
political subdivision of either of the foregoing, or any decision or ruling of
any arbitrator to which any of the Owners is a party or by which any of the
Owners or the Property is bound or affected or (b) violate or constitute a
default under any material document or instrument to which any of the Owners is
a party or is bound or any of the Owners' corporate formation or governing
documents.

                  (vi) There are no actions, suits or proceedings (including
landlord/tenant or condemnation proceedings) pending or, to the Owners'
knowledge, threatened in writing against the Premises, at law or in equity,
before any federal, state, municipal or governmental department, commission,
board, bureau, agency or instrumentality which could (x) materially adversely
affect title to the Premises, (y) if adversely determined, prohibit the Owners
from consummating the transactions contemplated hereby, or (z) materially
adversely affect the continued use and enjoyment of the Premises for its current
use.

                  (vii) The Owners have delivered to Cedar copies of the Leases
and Subleases, and copies of all related brokerage agreements for which a
commission remains due and payable (the "Brokerage Agreements"), which copies
are true, correct and complete in all material respects. Exhibit D annexed
hereto (the "Schedule of Leases") sets forth a true and complete list of the
Leases, Subleases and Brokerage Agreements, which Leases, Subleases and
Brokerage Agreements are in full force and effect and have not been amended,
except as set forth in the Schedule of Leases. The Owners represent that all
security deposits made by Tenants under the Leases and held by or on behalf of
the landlord thereunder are cash security deposits, and the Schedule of Leases
sets forth the amount of all such security deposits (plus accrued interest
thereon, if any, required to be paid to the respective Tenants thereunder).
Except as set forth on the Leasing Commissions Schedule and as set forth in the
Leases, no

                                       11
<PAGE>
leasing commission is now or will hereafter become due or owing in connection
with any of the Leases, including, without limitation, in connection with any
renewals or extensions of the term thereof. The rent roll (the "Rent Roll")
annexed hereto as Exhibit E is true, correct and complete based upon the current
operation of the Premises, the rents set forth on the Rent Roll are the rents
currently being collected, and the rents set forth on the Rent Roll were
actually collected for the previous month. All of the material landlord's
obligations under the Leases which the landlord is obligated to perform prior to
the Closing have or will have been performed.

                  (viii) No guarantor of any of the Leases has been released or
discharged voluntarily (or, to the best of the Owners' knowledge, either
involuntarily or by operation of law) from any obligation related to a Lease.
All of the improvements to be constructed by the Owners, if any, contemplated
under the Leases or as required therein and in all collateral agreements and
plans and specifications respecting same have been completed as so required,
and, except as set forth on the TI Schedule, any fees, costs, allowances,
advances or other expenses to be paid by the Owners for tenant improvements or
tenant finish work have been paid in full. As of the Closing Date, neither the
Owners' interest in the Leases nor any of the rentals due or to become due under
the Leases will be assigned, encumbered or subject to any liens.

                  (ix) The Owners have delivered to Cedar true, correct and
complete copies of lease estoppel certificates from all Tenants that were
delivered to the Owners in connection with the Owners' proposed refinancing of
the existing mortgage loan currently encumbering the Property (collectively, the
"Tenant Estoppel Certificates").

                  (x) True, correct and materially complete copies of the
Contracts have been delivered to Cedar. Exhibit F annexed hereto (the "Schedule
of Contracts") sets forth a true and complete list of the Contracts, which
Contracts are in full force and effect and have not been amended, except as set
forth in the Schedule of Contracts. To the Owners' best knowledge, no party to
the Contracts is in default with respect to any of its obligations or
liabilities pertaining to the Contracts. Except as set forth on the Schedule of
Contracts, all of the Contracts set forth on the Schedule of Contracts may be
terminated without penalty or payment by the Owners on no more than thirty (30)
days' notice.

                  (xi) Except as set forth in the Leases, there are no
outstanding options to purchase, rights of first offer, rights of first refusal,
warrants, calls, commitments, conversion rights, rights of exchange, plans or
other agreements of any character, absolute or contingent, to acquire all, or
any portion of, the Property.

                  (xii) As of the Closing Date, the Personalty will not have
been assigned or conveyed to any other party.

                  (xiii) The Owners have heretofore delivered to Cedar a copy of
the operating expense statement for the 12-month period ending December 31,
2002, a copy of which is attached hereto as Exhibit G (the "Operating
Statement"). The Owners have no

                                       12
<PAGE>
knowledge of any inaccuracies or omissions contained in the Operating Statement.
The Operating Statement is correct and complete in all material respects.

                  (xiv) There are no employment contracts, union contracts,
labor leases, pension plans, profit sharing plans or employee benefit plans
which relate to the Owners or the Premises, and there are no employees which
relate to the Premises.

                  (xv) Neither SPSP, Passyunk nor 24th Street is a "foreign
person" as defined pursuant to Section 1445 of the Internal Revenue Code of
1986, as amended.

                  (xvi) The Owners maintain fire and extended coverage insurance
upon the Property as set forth on Exhibit H annexed hereto (the "Existing
Insurance"). Copies of certificates evidencing this insurance have been
delivered to Cedar, and the insurance evidenced by such certificates is in full
force and effect.

            (b) Cedar represents and warrants to the Owners as of the date
hereof and as of the Closing Date that:

                  (i) Cedar has all the requisite power and authority to execute
and deliver this Agreement and to carry out Cedar's obligations hereunder and
the transactions contemplated herein. This Agreement constitutes the legal,
valid and binding obligation of Cedar, enforceable against Cedar in accordance
with its terms. Cedar has taken all necessary action to authorize and approve
the execution and delivery of this Agreement and the consummation of the
transactions contemplated by this Agreement.

                  (ii) The execution and delivery of this Agreement and the
performance by Cedar of its obligations hereunder do not and will not (x) to
Cedar's knowledge, conflict with or violate any law, rule, judgment, regulation,
order, writ, injunction or decree of any court or governmental or
quasi-governmental entity with jurisdiction over Cedar, including, without
limitation, the United States of America, the State of Pennsylvania or any
political subdivision of either of the foregoing, or any decision or ruling of
any arbitrator to which Cedar is a party or by which Cedar is bound or affected
or any agreement to which Cedar is a party or, to Cedar's knowledge, binding
upon Cedar, or (y) violate or constitute a default under any material document
or instrument to which Cedar is a party or is bound.

                  (iii) There is no action or proceeding pending or threatened
in writing against Cedar which could, if adversely determined, prohibit Cedar
from consummating the transactions contemplated by this Agreement.

            (c) The representations and warranties contained in Section 15(a)
and Section 15(b) above will survive the Closing for a period of four (4)
months, before the expiration of which the party claiming a breach must have
notified the other in writing of the alleged breach. Any such claim shall be
limited to actual damages (specifically including, without limitation,
reasonable attorneys' fees and expenses and court costs) suffered by the
claiming party (specifically excluding consequential or punitive damages).

                                       13
<PAGE>
            16. Deliveries to be made on the Closing Date.

            (a) The Owners' Documents: The Owners, pursuant to the provisions of
this Agreement, shall deliver or cause to be delivered to Escrowee on the
Closing Date the following instruments, documents and items:

                  (i) Two (2) counterparts of the net lease, in the form
attached hereto as Exhibit I (the "Net Lease"), duly executed by the Owners, as
landlord.

                  (ii) Two (2) counterparts of the Memorandum of Lease, in the
form attached hereto as Exhibit J (the "Net Lease Memorandum"), duly executed by
the Owners, as landlord.

                  (iii) Two (2) counterparts of the Guaranty, duly executed by
Gary Erlbaum, Steven Erlbaum, and Daniel Neducsin in favor of Cedar, in the form
attached hereto as Exhibit K.

                  (iv) Two (2) counterparts of the Assignment and Assumption of
Leases in the form of Exhibit L attached hereto and made a part hereof (the
"Lease Assignment"), duly executed by the Owners.

                  (v) Two (2) counterparts of the Assignment and Assumption of
Contracts and Permits in the form of Exhibit M attached hereto and made a part
hereof (the "Contracts and Permits Assignment"), duly executed by the Owners.

                  (vi) Two (2) counterparts of a letter to the Tenants of the
Premises in the form attached hereto as Exhibit N, duly executed by the Owners.

                  (vii) Two (2) counterparts of the Schedule of Adjustments,
duly executed by the Owners.

                  (viii) The Owners' Estoppel Certificate (as hereinafter
defined).

                  (ix) A recordable termination of lease, in form and substance
reasonably acceptable to the Owners, Title Company, and Cedar, terminating of
record that certain lease originally from Constellation Properties, Inc. to Penn
Fruit Co., Inc., dated as of May 15, 1958 and recorded in Deed Book CAB 800 Page
428.

                  (x) Keys to the Building (if any).

                  (xi) A duly executed certification as to the Owners'
non-foreign status.

                  (xii) The consent of the boards of directors and members of
the Owners authorizing the Net Lease and the transactions contemplated by this
Agreement, in form reasonably satisfactory to Cedar and the Title Company.

                                       14
<PAGE>
                  (xiii) Originals of all of the Leases in effect on the Closing
Date or, to the extent originals are unavailable, photocopies thereof with a
certificate executed by the Owners as to the authenticity of such photocopies,
together with all leasing and property files and records in connection with the
continued operation, leasing and maintenance of the Property that shall be in
the Owners' possession.

                  (xiv) Originals of all of the Contracts that are being assumed
by Cedar on the Closing Date or, to the extent originals are unavailable,
photocopies thereof with a certificate executed by the Owners as to the
authenticity of such photocopies.

                  (xv) The Licenses affecting the Premises as of the Closing
Date that shall be in the Owners' possession (other than those Licenses that
must remain at the
Premises).

                  (xvi) Copies of the all of the following items that shall be
in Owners' possession (to the extent that the same had not been previously
delivered to Cedar): (A) all accounting, financial, and other books and records
reasonably required for the continued leasing and operation of the Property
which are maintained in connection with the current leasing and operation of the
Premises, and (B) all building plans and specifications (including "as-built"
drawings) with respect to the improvements at the Premises.

                  (xvii) Copies of the documents required to be delivered to the
Title Company pursuant to Section 5(c) above.

                  (xviii) Such other documents, instruments and deliveries as
are otherwise required by this Agreement or reasonably required by Cedar in
order to consummate the transaction contemplated hereby.

            (b) Cedar's Documents: Cedar, pursuant to the provisions of this
Agreement, shall deliver or cause to be delivered to the Owners on the Closing
Date the following instruments, documents and items:

                  (i) Two (2) counterparts of the Net Lease, duly executed by
Cedar, as tenant.

                  (ii) Two (2) counterparts of the Lease Memorandum, duly
executed by Cedar, as tenant.

                  (iii) Two (2) counterparts of the Lease Assignment, duly
executed by Cedar.

                  (iv) Two (2) counterparts of the Contracts and Permits
Assignment, duly executed by Cedar.

                  (v) Two (2) counterparts of the Schedule of Adjustments, duly
executed by Cedar.

                                       15
<PAGE>
                  (vi) The consent of the members of Cedar authorizing the Net
Lease and the transactions contemplated by this Agreement, in form reasonably
satisfactory to the Owners and the Title Company.

                  (vii) Such other documents, instruments and deliveries as are
otherwise reasonably required by this Agreement or by the Owners in order to
consummate the transaction contemplated hereby.

            17. Default by Cedar or the Owners.

            (a) (i) If all of the conditions to Cedar's performance under this
Agreement shall be satisfied, and Cedar shall default in its obligations under
this Agreement, the Owners may terminate this Agreement on written notice to
Cedar and Escrowee, whereupon Escrowee shall present the Letter of Credit for
payment and pay the proceeds of the Letter of Credit to the Owners, and this
Agreement and the obligations of the parties hereunder shall terminate (and no
party hereto shall have any further obligations in connection herewith except
under those provisions that expressly survive a termination of this Agreement).
Cedar acknowledges that, if Cedar shall default under this Agreement as
aforesaid, the Owners will suffer substantial adverse financial consequences as
a result thereof. Accordingly, subject to the provisions of Section 17(a)(ii)
below, the Owners' sole and exclusive remedy against Cedar shall be the right to
retain the proceeds of the Letter of Credit, as and for its sole and full and
complete liquidated damages, it being agreed that the Owners' damages are
difficult, if not impossible, to ascertain.

                  (ii) Notwithstanding anything to the contrary contained in
Section 17(a)(i) above, in the event that Cedar shall contest the existence of a
default by Cedar in its obligations under this Agreement, the Owners shall be
permitted to prosecute an action for damages or proceed with any other legal
course of conduct in connection therewith and Cedar's liability shall not be
limited to the amount of the Letter of Credit, but shall in no event be less
than the amount of the Letter of Credit.

            (b) If the Owners shall default hereunder by failing to close or by
reason of a breach of a representation or warranty by Owners, Cedar may elect to
either (x) terminate this Agreement and direct the Escrowee to return the Letter
of Credit to Cedar, together with a letter to the issuer of the Letter of Credit
authorizing the cancellation thereof, and Cedar and the Owners shall have no
further rights or obligations under this Agreement, except those expressly
provided herein to survive the termination of this Agreement, or (y) prosecute
an action for specific performance of this Agreement; provided, however, that in
the event that the aggregate amount of damages reasonably claimed by Cedar in
connection with such default shall be less than $175,000 (1) the existence of
such default shall not be a basis for Cedar not to close hereunder, (2) if Cedar
shall thereafter close, Cedar shall not be deemed to have waived its right to
pursue its remedies under this Agreement, including, without limitation, those
remedies set forth in Section 15(c) above as a result of the Owners' default,
and (3) if Cedar shall thereafter fail to close hereunder, the provisions of
Section 17(a) hereof shall apply provided, however, if the amount of damage
reasonably claimed by Cedar pursuant to Section 17(b)

                                       16
<PAGE>
hereof shall be greater than $25,000 and less than $175,000, in such case
Escrowee shall only pay to Owners the proceeds of the Letter of Credit (net of
the amount of damage reasonably claimed by Cedar) and Escrowee shall pay to
Cedar the amount of damage reasonably claimed by Cedar. In the event that Cedar
shall prosecute an action for specific performance pursuant to this Section
17(b), the prevailing party in such action shall be entitled to recover as a
part of such action the actual out-of-pocket costs and reasonable attorneys'
fees incurred by such prevailing party in connection with such action.

            18. Merger. Except as otherwise expressly provided to the contrary
in this Agreement, no representations, warranties, covenants or other
obligations of the Owners set forth in this Agreement shall survive the Closing,
and no action based thereon shall be commenced after the Closing. Except as
otherwise expressly provided herein, the delivery of the Net Lease at the
Closing, without the simultaneous execution and delivery of a specific agreement
which by its terms shall survive the Closing, shall be deemed to constitute full
compliance by the parties with all of the terms, conditions and covenants of
this Agreement on their part to be performed.

            19. Conditions to Closing.

            (a) Conditions to Cedar's Obligation to Close. Cedar's obligation to
close hereunder shall be subject to the following conditions:

                  (i) The Owners shall have performed, satisfied and complied
with, or tendered performance of, in all material respects, all of the
covenants, agreements and conditions required by this Agreement to be performed
or complied with by the Owners on or before the Closing Date.

                  (ii) All representations and warranties of the Owners in this
Agreement shall be true and correct in all material respects as of the date of
this Agreement and as of the Closing Date.

                  (iii) Title to the Premises shall be in accordance with
Section 4 hereof, subject only to such matters permitted by Section 4 hereof.

                  (iv) The Owners shall have delivered to Cedar a master
estoppel certificate (the "Owners' Estoppel Certificate"), in the form attached
hereto as Exhibit P.

            The foregoing obligations of the Owners under this Section 19(a) are
for the benefit of Cedar, and Cedar may, in its sole discretion, waive any or
all of such conditions and close title under this Agreement without any decrease
in, abatement of, or credit against, the Basic Rent.

            (b) Conditions to the Owners' Obligation to Close. The Owners'
obligation to close hereunder shall be subject to the following conditions:

                                       17
<PAGE>
                  (i) Cedar shall have performed, satisfied and complied with,
or tendered performance of, in all material respects, all of the covenants,
agreements and conditions required by this Agreement to be performed or complied
with by Cedar on or before the Closing Date.

                  (ii) All representations and warranties of Cedar in this
Agreement shall be true and correct in all material respects as of the date of
this Agreement, and as of the Closing Date.

                  (iii) Simultaneously with the Closing hereunder, the Owners
and Cedar-South Philadelphia II, LLC shall have closed on the transaction
contemplated by that certain loan commitment letter attached hereto as Exhibit
Q, and such loan shall have been funded.

            The foregoing obligations of Cedar under this Section 19(b) are for
the benefit of the Owners, and the Owners may, in its sole discretion, waive any
or all of such conditions and close title under this Agreement without any
increase in the Basic Rent.

            20. Prior to Closing.

            (a) Insurance. Until Closing, the Owners or the Owners' agents shall
keep the Premises insured against fire and other hazards covered by extended
coverage endorsement and commercial general liability insurance against claims
for bodily injury, death and property damage occurring in, on or about the
Premises in accordance with the Existing Insurance.

            (b) Operation. Until Closing, the Owners or the Owners' agents shall
operate and maintain the Property substantially in accordance with the Owners'
current practices with respect to the operation and maintenance of the Property,
and deliver the Property to Cedar at Closing in its condition as of the date
hereof, normal wear and tear and the provisions of Section 11 excepted. The
Owners shall not, other than in the ordinary course of operating and managing
the Property, remove from the Property any Personalty unless such item shall be
replaced with a similar item of comparable quality, utility and value. The
Owners shall give Cedar prompt notice of any action, suit or proceeding against
the Premises, at law or in equity, before any federal, state, municipal or
governmental department, commission, board, bureau, agency or instrumentality
which is filed prior to the date of Closing of which the Owners have knowledge.

            (c) Contracts.

                  (i) Between the date hereof and the Closing, the Owners shall
have the right to enter into only those Contracts which the Owners reasonably
determine are necessary to carry out its obligations under Section 20(b) above,
provided that each of such Contracts shall be cancelable on not more than thirty
(30) days' written notice (without penalty, unless the Owners agrees to pay any
such termination penalty at Closing). If the Owners enter into any such
Contract, the Owners shall, within ten (10) days after the full execution of
such Contract, provide Cedar with written notice thereof, together with a copy
of such Contract, and,

                                       18
<PAGE>
unless Cedar, within seven (7) days thereafter, notifies the Owners in writing
of Cedar's intention to assume such Contract, the Owners shall terminate such
Contract as of the Closing.

                  (ii) Prior to the date of this Agreement, Cedar has designated
those Contracts which Cedar wishes the Owners to terminate as of the Closing
(the "Unassumed Contracts"), as indicated with an asterisk (*) on the Schedule
of Contracts. Provided that the Closing occurs hereunder, the Owners shall
terminate such Unassumed Contracts effective as of the Closing Date; and
provided, further, however, that if an Unassumed Contract cannot be terminated
without the payment of a termination fee, the Owners shall pay such termination
fee directly to the applicable party under such Unassumed Contract. The
provisions of the last sentence of this Section 20(c)(ii) shall survive the
Closing.

            (d) Leases. Between the date of this Agreement and the Closing Date,
the Owners shall be permitted to (i) execute new Leases, provided that the terms
of any such new Leases shall be consistent with the Owners' past practices of
leasing space at the Premises and the rents thereunder shall not be less than
the projected rents for such spaces that are set forth on the Rent Roll, and
(ii) renew the terms of existing Leases, provided that said renewals shall be
pursuant to the exercise of options contained in and in accordance with such
existing Leases. In all events, the Owners shall keep Cedar apprised of the
actions being taken with respect to new Leases and existing Leases and shall
notify Cedar prior to executing any new Leases or renewals of existing Leases.
Between the date of this Agreement and the Closing Date, the Owners shall not
amend existing Leases other than to renew the terms thereof in accordance with
this Section 20(d).

            (e) Alterations. Between the date of this Agreement and the Closing
Date, the Owners will not effect or approve any alterations to or in the
Premises, other than those alterations performed in the normal course of
maintenance and repair of the Premises, or those alterations required by the
terms of a Lease.

            (f) Employees. Between the date of this Agreement and the Closing
Date, the Owners will not hire any employees in connection with the management,
operation or maintenance of the Premises.

            21. Post-Closing Leasing. The parties hereto acknowledge that Store
Number 15B and Store Number 15C (containing approximately 7,600 square feet in
the aggregate) at the Premises, as more particularly set forth on the plan
attached hereto as Exhibit R (the "Vacant Space") are currently vacant. In the
event that the Owners shall not have leased the entire Vacant Space pursuant to
Section 20(d) above during the period between the date of this Agreement and the
Closing Date, Cedar shall be permitted, during the period commencing on the
Closing Date and ending on the date that shall be the earliest to occur of (i)
the date on which Owner delivers to Cedar a Qualifying Lease or Leases (as
defined below) for the entirety of the Vacant Space, (ii) the date that Cedar
shall have entered into leases for the entirety of the Vacant Space, whether or
not such leases meet the requirements of this Section 21, and (iii) the third
(3rd) anniversary of the Closing Date (such period, the "Leasing Period"), to
deduct from each monthly installment of basic rent payable under the Net Lease
an amount equal to 1/12 of the difference between (1) the product of (x) $18.00,
and (y) the number of square feet in the

                                       19
<PAGE>
Vacant Space with respect to which Cedar shall not either (A) have entered into
a Lease during the Leasing Period, or (B) have been presented a Qualified Lease
and (2) the product of (x) the amount, if any, by which the average basic rent
per square foot with respect to all leases described in (A) or (B) exceeds
$18.00 per square foot, and (y) the number of square feet subject to all leases
described in (A) or (B) above (such amount, the "Offset Amount"). During the
Leasing Period, the Owners shall be permitted to obtain prospective Tenants for
the Subject Spaces and negotiate new leases for the Subject Spaces, provided
that the rent under said leases is not less than $18.00 per square foot per
annum, and the terms of any such leases are consistent with the Owners' past
practices of leasing space at the Premises (a "Qualifying Lease"). In the event
that the Owners shall deliver to Cedar a lease meeting the requirements of the
immediately preceding sentence which has been signed by the prospective tenant
thereunder within three (3) business days after the date that the prospective
Tenant shall have executed such lease and delivered same to the Owners, Cedar
shall no longer be permitted to deduct the Offset Amount with respect to the
portion of the Vacant Space that is the subject of such Lease from and after the
date that shall be the date that the prospective Tenant shall have executed such
lease and delivered same to the Owners. In the event Cedar enters into a lease
that does not meet the requirements of this Section 21, Cedar shall no longer be
permitted to deduct the Offset Amount with respect to the portion of the Vacant
Space that is the subject of such lease from and after the date that Cedar has
executed such lease. In no event shall the Owners be permitted to execute any
leases on Cedar's behalf. In all events, the Owners shall keep Cedar apprised of
the actions being taken with respect to new Leases for the Vacant Space and
Cedar shall be responsible for the payment of all leasing commissions and tenant
improvement allowances with respect to the leasing of the Vacant Spaces. The
provisions of this Section 21 shall survive the Closing.

            22. Notices. All notices, requests, demands and other communications
provided for by this Agreement shall be (a) in writing, (b) sent either by hand
delivery service or by same day or overnight recognized commercial courier
service, addressed to the address of the parties stated below or to such changed
address as such party may have fixed by notice, and (c) deemed to have been
delivered on the date of receipt thereof (or the date that such receipt is
refused, if applicable).

                 To the Owners:    c/o Greentree Properties Corporation
                                   44 West Lancaster Avenue, Suite 110
                                   Ardmore, Pennsylvania 19003
                                   Attention:  Mr. Gary E. Erlbaum

                 with a copy to:   Greentree Properties Corporation
                                   44 West Lancaster Avenue, Suite 110
                                   Ardmore, Pennsylvania 19003
                                   Attention:  William Frutkin, Esq.

                 with a copy to:   Ledgewood Law Firm, P.C.
                                   1521 Locust Street

                                       20
<PAGE>
                                   Philadelphia, Pennsylvania 19102
                                   Attention:  Richard Abt, Esq.

                 To Cedar:         Cedar-South Philadelphia I, LLC
                                   44 South Bayles Avenue
                                   Port Washington, New York 11050
                                   Attention:  Mr. Leo Ullman

                 with a copy to:   Stroock & Stroock & Lavan LLP
                                   180 Maiden Lane
                                   New York, New York  10038-4982
                                   Attention:  Mark A. Levy, Esq.

                 To Escrowee:      Ledgewood Law Firm, P.C.
                                   1521 Locust Street
                                   Philadelphia, Pennsylvania 19102
                                   Attention:  Richard Abt, Esq.

provided, that any notice of change of address of a party listed above shall be
effective only upon receipt by the other parties listed above.

            23. Amendments. This Agreement may not be modified or terminated
orally or in any manner other than by an agreement in writing signed by all the
parties hereto or their respective successors in interest, as the case may be.

            24. Governing Law; Consent to Service. This Agreement shall be
governed by and construed in accordance with the laws of the Commonwealth of
Pennsylvania, without giving effect to principles of conflicts of law. With
respect to any claim or action arising hereunder, each party (a) irrevocably
submits to the exclusive jurisdiction of the courts of the Commonwealth of
Pennsylvania and the United States District Court located in Philadelphia
County, and appellate courts from any thereof, and (b) irrevocably waives any
objection which it may have at any time to the laying on venue of any suit,
action or proceeding arising out of or relating to this Agreement brought in any
such court, irrevocably waives any claim that any such suit, action or
proceeding brought in any such court has been brought in an inconvenient forum.

            25. No Offer. This document is not an offer by the Owners, and under
no circumstances shall this Agreement have any binding effect upon Cedar or the
Owners unless and until Cedar and the Owners shall each have executed this
Agreement and delivered to each other executed counterparts of this Agreement.

            26. Partial Invalidity. If any provision of this Agreement is held
to be invalid or unenforceable as against any person or under certain
circumstances, the remainder of this Agreement and the applicability of such
provision to other persons or circumstances shall not be affected thereby. Each
provision of this Agreement shall be valid and enforceable to the fullest extent
permitted by law.

                                       21
<PAGE>
            27. Counterparts. This Agreement may be executed in any number of
counterparts, each of which shall constitute an original, but all of which,
taken together, shall constitute but one and the same instrument.

            28. No Third Party Beneficiaries. The warranties, representations,
agreements and undertakings contained herein shall not be deemed to have been
made for the benefit of any person or entity other than the parties hereto.

            29. Waiver. No failure or delay of either party in the exercise of
any right given to such party hereunder or the waiver by any party of any
condition hereunder for its benefit (unless the time specified herein for
exercise of such right, or satisfaction of such condition, has expired) shall
constitute a waiver of any other or further right nor shall any single or
partial exercise of any right preclude other or further exercise thereof or any
other right. The waiver of any breach hereunder shall not be deemed to be a
waiver of any other or any subsequent breach hereof.

            30. Assignment. Cedar shall have the right to assign Cedar's rights
and obligations under this Agreement to an entity in which Cedar Income Fund
Partnership, L.P. ("Fund") holds an equity interest and for which Fund is
responsible for the day-to-day management and control. Any such assignee shall
assume all obligations of Cedar under this Agreement by a written instrument
substantially in the form of Exhibit S attached hereto. Except as set forth in
this Section 30, Cedar shall not have the right to assign its rights and
obligations under this Agreement without the prior written consent of the
Owners.

            31. Tax Treatment Non-Confidentiality. Notwithstanding any terms or
conditions in this Agreement to the contrary, but subject to restrictions
reasonably necessary to comply with federal or state securities laws, any person
may disclose to any and all persons, without limitation of any kind, the tax
treatment and tax structure of the transaction and all materials of any kind
(including opinions or other tax analyses) that are provided relating to such
tax treatment and tax structure. The provisions of this Section 31 shall survive
the Closing.

            32. Headings. The headings which have been used throughout this
Agreement have been inserted for convenience of reference only and should not be
construed in interpreting this Agreement. Words of any gender used in this
Agreement shall include any other gender and words in the singular shall include
the plural, and vice versa, unless the context requires otherwise. The words
"herein," "hereof," "hereunder" and other similar compounds of the words "here"
when used in this Agreement shall refer to the entire Agreement and not to any
particular provision or section. The terms "include" and "including" when used
in this Agreement shall each be construed as if followed by the phrase "without
being limited to" or "without limitation". As used in this Agreement, the term
"business day" shall be deemed to mean any day, other than a Saturday or Sunday,
on which commercial banks in Pennsylvania are not required or authorized to be
closed for business.

            33. Construction. This Agreement shall be given a fair and
reasonable construction in accordance with the intentions of the parties hereto.
Each party hereto

                                       22
<PAGE>
acknowledges that it has participated in the drafting of this Agreement, and any
applicable rule of construction to the effect that ambiguities are to be
resolved against the drafting party shall not be applied in connection with the
construction or interpretation hereof. Each party has been represented by
independent counsel in connection with this Agreement. For purposes of
construction of this Agreement, provisions which are deleted or crossed out
shall be treated as if never included herein.

            34. Binding Effect. This Agreement is binding upon, and shall inure
to the benefit of, the parties and each of their respective successors and
assigns, if any.

            35. Waiver of Jury Trial. Each of Cedar and the Owners hereby
irrevocably waive all right to trial by jury in any action, proceeding or
counterclaim arising out of or relating to this Agreement.

            36. Litigation. In connection with any litigation arising out of
this Agreement, the prevailing party shall be entitled to recover all costs,
including reasonable attorneys' fees for services rendered in connection with
such litigation, including appellate proceeding and post judgment proceedings.

            37. Section Headings. The headings of the various sections of this
Agreement have been inserted only for the purpose of convenience and are not
part of this Agreement and shall not be deemed in any manner to modify, expand,
explain or restrict any of the provisions of this Agreement.

            38. Incorporation by Reference. The Schedules and Exhibits to this
Agreement are incorporated herein by reference and made a part hereof.

                  [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK]

                                       23
<PAGE>
            IN WITNESS WHEREOF, the parties hereto have duly executed this
Agreement on the day and year first above written.

                                    OWNERS:

                                    SPSP Corporation

                                    By:   _______________________
                                          Name:
                                          Title:

                                    Passyunk Supermarket, Inc.

                                    By:   _______________________
                                          Name:
                                          Title:

                                    Twenty Fourth Street Passyunk
                                    Partners, L.P.

                                    By:   Twenty Fourth Street Passyunk
                                          Corporation, its general partner

                                    By:   _______________________
                                          Name:
                                          Title:

                                    CEDAR:

                                    By:  Cedar-South Philadelphia I,
                                    LLC

                                    By:   _______________________
                                          Name:
                                          Title:

AGREED AS TO SECTIONS 6(b), 7(b), 11(a) and 17:

Ledgewood Law Firm, P.C.,
as Escrowee

By:   _______________________
      Name:
      Title:

                                       24
<PAGE>

                                  Schedule A-1
                              2301-11 Oregon Avenue

ALL THAT CERTAIN parcel of land with the buildings and improvements thereon
erected, situate in the 26th Ward of the City of Philadelphia, bounded and
described in accordance with an ALTA/ACSM Land Title Survey made by Barton and
Martin Engineers, Philadelphia, PA, dated January 23, 2003, last revised
February 19, 2003:

BEGINNING at a point formed by the intersection of the Southeasterly side of
24th Street (60 feet wide) and the Northeasterly side of Vare Avenue (108 feet
wide); thence extending from said point of beginning North 59 degrees 26 minutes
18 seconds East along the said Southeasterly side of 24th Street and partly
crossing the bed of an area reserved for sewer and drainage purposes only (60
feet wide) the distance of 278.677 feet to an angle point; thence extending
North 15 degrees East along the said Southeasterly side of 24th Street and
crossing the bed of the said area reserved for sewer and drainage purposes the
distance of 342.254 feet to a point; thence extending South 75 degrees East the
distance of 208.308 feet to a point; thence extending North 15 degrees East the
distance of 125.500 feet to a point; thence extending South 75 degrees East the
distance of 152.286 feet to a point; thence extending South 15 degrees West the
distance of 53.563 feet to a point; thence extending South 75 degrees East the
distance of 44.406 feet to a point on the Northwesterly side of an area reserved
for sewer and drainage purposed only (60 feet wide); thence extending North 15
degrees East along the Northwesterly side of said reserved for sewer and
drainage purposes only the distance of 58.063 feet to a point; thence extending
South 75 degrees East crossing the bed of the said area reserved for sewer and
drainage purposes only the distance of 345 feet to a point on the Northwesterly
end of Porter Street (60 feet wide not on City Plan not physically improved);
thence extending South 15 degrees West partly along the Northwesterly end of
said Porter Street the distance of 430 feet to a point on the Northeasterly side
of Shunk Street (60 feet wide); thence extending North 75 degrees West along the
said Northeasterly side of Shunk Street the distance of 135 feet to a point;
thence extending South 15 degrees West crossing the Northwesterly end of said
Shunk Street and crossing the Southeasterly end of the said area reserved for
sewer and drainage purposes only the distance of 460 feet to a point on the said
Northeasterly side of Oregon Avenue (120 feet wide); thence extending North 75
degrees West along the said Northeasterly side of Oregon Avenue the distance of
210 feet to a point; thence extending South 15 degrees West along the
Northwesterly side of Oregon Avenue the distance of 6 feet to a point; thence
extending North 75 degrees West along the said Northeasterly side of Oregon
Avenue (114 feet wide) the distance of 125.803 feet to a point of curve; thence
extending Northwestwardly along the said Northeasterly side of Oregon Avenue on
the arc of a circle curving to the right having a radius of 600 feet the arc
distance of 138.632 feet more or less to a point; thence extending North 15
degrees 00 minutes 00 seconds East the distance of 145.050 feet to a point;
thence extending Northwestwardly on the arc of a circle curving to the right
having a radius of 460 feet the arc distance of 160.494 feet more or less to a
point; thence extending South 52 degrees 22 minutes 00 seconds West the distance
of 140.000 feet to a point on the said Northeasterly side of Oregon Avenue;
thence extending Northwestwardly along the said Northeasterly side of Oregon
Avenue on the arc of a circle curving to the right having a radius of 600 feet
the arc distance of 74.055 feet more or less to a point of tangent on the said
<PAGE>
Northeasterly side of Vare Avenue; thence extending North 30 degrees 33 minutes
42 seconds West along the said Northeasterly side of Vare Avenue the distance of
75.945 feet to a point on the said Southeasterly side of 24th Street, being the
first mentioned point and place of beginning.

BEING known as 2301-11 Oregon Avenue.

                                       2
<PAGE>
                                  Schedule A-2
                             2426 South 23rd Street

ALL THAT CERTAIN parcel of land with the buildings and improvements thereon
erected, situate in the 26th Ward of the City of Philadelphia, bounded and
described in accordance with an ALTA/ACSM Land Title Survey made by Barton and
Martin Engineers, Philadelphia, PA, dated January 23, 2003, last revised
February 19, 2003:

BEGINNING at a point on the Easterly side of 24th Street (60 feet wide and
legally open) measured South 15 degrees West, along the said side of 24th Street
237.673 feet Southward from the Southeasterly side of Passyunk Avenue (100 feet
wide, legally open); thence extending South 75 degrees East 86.721 feet to a
point; thence extending South 5 degrees 24 minutes 21 seconds East 32.009 feet
to a point; thence extending South 75 degrees East 77.500 feet to a point;
thence extending North 15 degrees East 182.083 feet to a point; thence extending
South 75 degrees East 46.869 feet to a point; thence extending South 15 degrees
West 20 feet to a point; thence extending South 75 degrees East 182.750 feet to
a point on the Westerly side of 23rd Street (60 feet wide, legally open) said
point being 263.917 feet from the South side of Ritner Street (60 feet wide,
legally open); thence extending South 15 degrees West, along the Westerly side
of said 23rd Street, 220.146 feet to a point; thence extending North 75 degrees
West 44.406 feet to a point; thence extending North 15 degrees East 53.563 feet
to point; thence extending North 75 degrees West 152.286 feet to a point; thence
extending South 15 degrees West 125.500 feet to a point; thence extending North
75 degrees West 208.308 feet to a point on the Easterly side of 24th Street;
thence extending, along the said side of 24th Street, North 15 degrees East
160.000 feet to the point and place of beginning.

BEING known as 2426 South 23rd Street.
<PAGE>
                                  Schedule A-3
                             2300 W. Passyunk Avenue

ALL THAT CERTAIN parcel of land with the buildings and improvements thereon
erected, situate in the 26th Ward of the City of Philadelphia, bounded and
described in accordance with an ALTA/ACSM Land Title Survey made by Barton and
Martin Engineers, Philadelphia, PA, dated January 23, 2003, last revised
February 19, 2003:

BEGINNING at the intersection of the Southeasterly side of Passyunk Avenue (100
feet wide) and the Southeasterly side of 24th Street (60 feet wide); thence from
said point of beginning extending along the Southeasterly side of Passyunk
Avenue North 81 degrees 59 minutes 33 seconds East 405.085 feet to the
Southwesterly side of Ritner Street (60 feet wide); thence extending along the
Southwesterly side of Ritner Street South 75 degrees 00 minutes 00 seconds East
32.139 feet to the Northwesterly side of 23rd Street (60 feet wide); thence
extending along the Northwesterly side of 23rd Street South 15 degrees 00
minutes 00 seconds West 263.917 feet to a point; thence leaving the
Northwesterly side of 23rd Street and extending through the center of a 12 inch
wall North 75 degrees 00 minutes 00 seconds West 182.750 feet to a point; thence
extending North 15 degrees 00 minutes 00 seconds East 20.000 feet to a point;
thence extending North 75 degrees 00 minutes 00 seconds West 46.869 feet to a
point; thence extending South 15 degrees 00 minutes 00 seconds West 182.083 feet
to a point; thence extending North 75 degrees 00 minutes 00 seconds West 77.500
feet to a point; thence extending North 05 degrees 24 minutes 21 seconds West
32.009 feet to a point; thence extending North 75 degrees 00 minutes 00 seconds
West 86.721 feet to a point on the Southeasterly side of 24th Street; thence
extending along the Southeasterly side of 24th Street North 15 degrees 00
minutes 00 seconds East 237.673 feet to the point and place of beginning.

BEING known as 2300 West Passyunk Avenue.
<PAGE>
                                   Schedule B
                             Permitted Encumbrances

1.    Easement Agreement between Alvin J. Abrams and Michael Abrams, co-partners
      and Food Fair, Inc., (Parking Easement) as set forth in Deed Book DCC 1723
      page 109.

2.    Rights granted to Philadelphia Electric Company and Bell Telephone Company
      in Deed Book CAB 2 page 523.

3.    Rights granted to Philadelphia Electric Company in Deed Book CJP 2463 page
      255.

4.    Subject to right of way for sewer and drainage purposes as set forth in
      agreement between Edward L. Frankel and others and the City of
      Philadelphia dated 8/12/1955 recorded 12/21/1995 in Deed Book 190 page
      268.

5.    Rights granted to Philadelphia Electric Company in Deed Book CAB 455 page
      511.

6.    Rights granted to Philadelphia Gas Works in Deed Book CAB 56 page 160.

7.    Rights of tenant, as tenant only, under Lease disclosed by Memorandum of
      Lease dated 9/11/1997 and recorded 9/26/1997 in Deed Book JTD 425 page
      121.

8.    Easement Agreement dated 9/11/1997 and recorded 9/26/1997 in Deed Book JTD
      425 page 131.

9.    Rights of tenant, as tenant only, under Lease disclosed by Memorandum of
      Lease dated 2/9/2001 and recorded 3/7/2001 in Document ID # 50221790.

10.   Rights of tenant, as tenant only, under Lease disclosed by Memorandum of
      Lease with Ross Stores Pennsylvania, L.P. and recorded 11/13/2001 in
      Document ID # 50355331.

11.   Rights of tenants in possession under written leases as set forth on the
      attached rent roll.

12.   Easements, or claims of easements, not shown by the public record.

13.   Discrepancies or conflicts in boundaries, easements, encroachments or area
      content which a satisfactory current survey would disclose.

14.   Possible additional tax assessments for new construction and/or major
      improvements, a lien not yet due and payable.

15.   ALTA/ACSM Land Title Survey made by Barton and Martin Engineers,
      Philadelphia, PA dated January 23, 2003, last revised February 19, 2003,
      discloses the following:

      a. parking easement adjacent to McDonald's parcel;

      b. west face of one-story metal building is 8" over property line (into
      McDonald's);
<PAGE>
      c. transformer near Oregon Avenue;

      d. gas main;

      e. roof overhangs Passyunk Avenue.

      f. Surveyor notes that the recorded easements may not evidence the
      complete extent of the location of the utility faculties on the property.

                                       2<PAGE>
                                                                   Exhibit 10.53

                          MFS RETIREMENT SERVICES, INC.
                   PROTOTYPE PAIRED DEFINED CONTRIBUTION PLANS
                                       For
            CORPORATIONS, ASSOCIATIONS AND SELF-EMPLOYED INDIVIDUALS

                                   APRIL, 2002

<PAGE>

                                TABLE OF CONTENTS

<TABLE>
<S>                                                                           <C>
                                    ARTICLE I
                                   DEFINITIONS

                                   ARTICLE II
                                 ADMINISTRATION

2.1    POWERS AND RESPONSIBILITIES OF THE EMPLOYER..........................  12
2 2    DESIGNATION OF ADMINISTRATIVE AUTHORITY..............................  12
2.3    ALLOCATION AND DELEGATION OF RESPONSIBILITIES........................  13
2.4    POWERS AND DUTIES OF THE ADMINISTRATOR...............................  13
2.5    RECORDS AND REPORTS..................................................  14
2.6    APPOINTMENT OF ADVISERS..............................................  14
2.7    INFORMATION FROM EMPLOYER............................................  14
2.8    PAYMENT OF EXPENSES..................................................  14
2.9    MAJORITY ACTIONS.....................................................  14
2.10   CLAIMS PROCEDURE.....................................................  14
2.11   CLAIMS REVIEW PROCEDURE..............................................  15

                                   ARTICLE III
                                   ELIGIBILITY

3.1    CONDITIONS OF ELIGIBILITY............................................  15
3.2    EFFECTIVE DATE OF PARTICIPATION......................................  15
3.3    DETERMINATION OF ELIGIBILITY.........................................  15
3.4    TERMINATION OF ELIGIBILITY...........................................  16
3.5    OMISSION OF ELIGIBLE EMPLOYEE........................................  16
3.6    INCLUSION OF INELIGIBLE EMPLOYEE.....................................  16
3.7    REHIRED EMPLOYEES....................................................  16
3.8    ELECTION NOT TO PARTICIPATE..........................................  17
3.9    CONTROL OF ENTITIES BY OWNER-EMPLOYEE................................  17

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1    FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION......................  17
4.2    TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION...........................  17
4.3    ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS.................  17
4.4    MAXIMUM ANNUAL ADDITIONS.............................................  22
4.5    ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS............................  25
4.6    ROLLOVERS............................................................  26
</TABLE>

<PAGE>

<TABLE>
<S>                                                                           <C>
4.7    PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS..........................  27
4.8    VOLUNTARY EMPLOYEE CONTRIBUTIONS.....................................  27
4.9    QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS...........................  28
4.10   DIRECTED INVESTMENT ACCOUNT..........................................  28
4.11   INTEGRATION IN MORE THAN ONE PLAN....................................  29
4.12   UNIFORMED SERVICES...................................................  29

                                    ARTICLE V
                                   VALUATIONS

5.1    VALUATION OF THE TRUST FUND..........................................  30
5.2    METHOD OF VALUATION..................................................  30

                                   ARTICLE VI
                   DETERMINATION AND DISTRIBUTION OF BENEFITS

6.1    DETERMINATION OF BENEFITS UPON RETIREMENT............................  30
6.2    DETERMINATION OF BENEFITS UPON DEATH.................................  30
6.3    DETERMINATION OF BENEFITS IN EVENT OF DISABILITY.....................  31
6.4    DETERMINATION OF BENEFITS UPON TERMINATION...........................  31
6.5    DISTRIBUTION OF BENEFITS.............................................  33
6.6    DISTRIBUTION OF BENEFITS UPON DEATH..................................  37
6.7    TIME OF SEGREGATION OR DISTRIBUTION..................................  39
6.8    DISTRIBUTION FOR MINOR BENEFICIARY...................................  39
6.9    LOCATION OF PARTICIPANT OR BENEFICIARY UNKNOWN.......................  40
6.10   IN-SERVICE DISTRIBUTION..............................................  40
6.11   ADVANCE DISTRIBUTION FOR HARDSHIP....................................  40
6.12   SPECIAL RULE FOR NON-ANNUITY PLANS...................................  40
6.13   QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION......................  41
6.14   DIRECT ROLLOVERS.....................................................  41
6.15   TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN........................  42

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1    BASIC RESPONSIBILITIES OF THE TRUSTEE................................  42
7.2    POWERS AND DUTIES OF DISCRETIONARY TRUSTEE...........................  43
7.3    DIRECTED TRUSTEE.....................................................  45
7.4    POWERS AND DUTIES OF CUSTODIAN.......................................  47
7.5    LIFE INSURANCE.......................................................  47
7.6    LOANS TO PARTICIPANTS................................................  48
7.7    MAJORITY ACTIONS.....................................................  49
</TABLE>

<PAGE>

<TABLE>
<S>                                                                           <C>
7.8    TRUSTEE'S COMPENSATION AND EXPENSES AND TAXES........................  49
7.9    ANNUAL REPORT OF THE TRUSTEE.........................................  50
7.10   AUDIT................................................................  50
7.11   RESIGNATION, REMOVAL AND SUCCESSION OF TRUSTEE.......................  50
7.12   TRANSFER OF INTEREST.................................................  51
7.13   TRUSTEE INDEMNIFICATION..............................................  51
7.14   EMPLOYER SECURITIES AND REAL PROPERTY................................  51

                                      ARTICLE VIII
                           AMENDMENT, TERMINATION AND MERGERS

8.1    AMENDMENT............................................................  53
8.2    TERMINATION..........................................................  53
8.3    MERGER, CONSOLIDATION OR TRANSFER OF ASSETS..........................  54

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1    TOP HEAVY PLAN REQUIREMENTS..........................................  54
9.2    DETERMINATION OF TOP HEAVY STATUS....................................  54

                                    ARTICLE X
                                  MISCELLANEOUS

10.1   EMPLOYER ADOPTIONS...................................................  55
10.2   PARTICIPANT'S RIGHTS.................................................  56
10.3   ALIENATION...........................................................  56
10.4   CONSTRUCTION OF PLAN.................................................  56
10.5   GENDER AND NUMBER....................................................  56
10.6   LEGAL ACTION.........................................................  56
10.7   PROHIBITION AGAINST DIVERSION OF FUNDS...............................  56
10.8   EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE...........................  57
10.9   INSURER'S PROTECTIVE CLAUSE..........................................  57
10.10  RECEIPT AND RELEASE FOR PAYMENTS.....................................  57
10.11  ACTION BY THE EMPLOYER...............................................  57
10.12  NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY...................  57
10.13  HEADINGS.............................................................  58
10.14  APPROVAL BY INTERNAL REVENUE SERVICE.................................  58
10.15  UNIFORMITY...........................................................  58
10.16  PAYMENT OF BENEFITS..................................................  58
</TABLE>

<PAGE>

<TABLE>
<S>                                                                           <C>
                                   ARTICLE XI
                             PARTICIPATING EMPLOYERS

11.1   ELECTION TO BECOME A PARTICIPATING EMPLOYER..........................  58
11.2   REQUIREMENTS OF PARTICIPATING EMPLOYERS..............................  58
11.3   DESIGNATION OF AGENT.................................................  58
11.4   EMPLOYEE TRANSFERS...................................................  58
11.5   PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES................  59
11.6   AMENDMENT............................................................  59
11.7   DISCONTINUANCE OF PARTICIPATION......................................  59
11.8   ADMINISTRATOR'S AUTHORITY............................................  59
11.9   PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE....................  59

                                   ARTICLE XII
                           CASH OR DEFERRED PROVISIONS

12.1   FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION......................  60
12.2   PARTICIPANT'S SALARY REDUCTION ELECTION..............................  60
12.3   ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS.................  62
12.4   ACTUAL DEFERRAL PERCENTAGE TESTS.....................................  64
12.5   ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS.......................  65
12.6   ACTUAL CONTRIBUTION PERCENTAGE TESTS.................................  68
12.7   ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS...................  70
12.8   SAFE HARBOR PROVISIONS...............................................  72
12.9   ADVANCE DISTRIBUTION FOR HARDSHIP....................................  74

                                  ARTICLE XIII
                            SIMPLE 401(K) PROVISIONS

13.1   DEFINITIONS..........................................................  74
13.2   CONTRIBUTIONS........................................................  75
13.3   ELECTION AND NOTICE REQUIREMENTS.....................................  75
13.4   VESTING REQUIREMENTS.................................................  76
13.5   TOP HEAVY RULES......................................................  76
13.6   NONDISCRIMINATION TESTS..............................................  76
</TABLE>

<PAGE>

                                    ARTICLE I
                                   DEFINITIONS

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

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

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

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

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

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

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

         1.7      "ANNIVERSARY DATE" means the last day of the Plan Year.

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

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

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

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

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

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

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

                                       1
<PAGE>

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

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

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

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

                  However, Compensation for any Self-Employed Individual shall
be equal to Earned Income.

Compensation shall include only that Compensation which is actually paid to the
Participant during the determination period. Notwithstanding the preceding
sentence, Compensation for a Participant in a defined contribution plan who is
permanently and totally disabled (as defined in Code Section 22(e)(3)) is the
Compensation such Participant would have received for the Limitation Year if the
Participant had been paid at the rate of compensation paid immediately before
becoming permanently and totally disabled. For Limitation Years beginning before
January 1, 1997, such imputed compensation for a disabled Participant may be
taken into account only if the Participant is not a Highly Compensated Employee
and contributions made on behalf of such Participant are nonforfeitable when
made. Except as otherwise provided in this Plan, the determination period shall
be the period elected by the Employer in the Adoption Agreement. If the Employer
makes no election, the determination period shall be the Plan Year. Furthermore,
unless otherwise elected in the Adoption Agreement, Compensation for a
determination period shall only be recognized for an Employee's period of
participation in the component of the Plan for which Compensation is being used.

                  Notwithstanding the above, if elected or stated in the
Adoption Agreement, Compensation shall include all of the following types of
elective contributions and all of the following types of deferred compensation:

                  (a)      Elective contributions that are made by the Employer
         on behalf of a Participant that are not includible in gross income
         under Code Sections 125, 132(f)(4), 402(e)(3), 402(h)(1)(B) and 403(b);

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

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

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

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

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

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

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

                                        2
<PAGE>

         1.13     "DESIGNATED INVESTMENT ALTERNATIVE" means, as defined under 29
CFR 2550.404c-1, a specific investment identified by name by the Employer (or
such other Fiduciary who has been given the authority to select investment
options) as an available investment under the Plan to which Plan assets may be
invested by the Trustee pursuant to the investment direction of a Participant.

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

         1.15     "EARLY RETIREMENT DATE" means the date specified in the
Adoption Agreement on which a Participant or Former Participant satisfies the
requirements specified in the Adoption Agreement (Early Retirement Age). If
elected in the Adoption Agreement, a Participant shall become fully Vested upon
satisfying such requirements if the Participant is still employed at the Early
Retirement Age.

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

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

         1.16A    "ELAPSED TIME METHOD" means the service crediting method under
which an Employee will receive credit for the aggregate of all time period(s)
commencing with the Employee's first day of employment or reemployment and
ending on the date a Break in Service begins. The first day of employment or
reemployment is the first day the employee performs an Hour of Service. An
Employee will also receive credit for any period of severance of less than 12
consecutive months. Fractional periods of a year will be expressed in terms of
days.

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

         1.18     "ELIGIBLE EMPLOYEE" means any Eligible Employee as elected in
the Adoption Agreement. However, with respect to a non-standardized Adoption
Agreement, Employees classified by the Employer as independent contractors who
are subsequently determined by the IRS to be Employees shall not be Eligible
Employees. Furthermore, with respect to a standardized Adoption Agreement, the
Employees of an entity which becomes an Affiliated Employer as the result of a
"Section 410(b)(6)(C) transaction" may only be treated as Eligible Employees
after the earlier of the date the entity adopts the Plan as a Participating
Employer or the first day of the second Plan Year beginning after the date of
such transaction (after the expiration of the transition period for certain
dispositions or acquisitions set forth in Code Section 410(b)(6)(C)). With
respect to a non-standardized Adoption Agreement, the Employees of an Affiliated
Employer may not be treated as Eligible Employees until the date the entity
adopts the Plan as a Participating Employer.

                  If, in the Adoption Agreement, the Employer elects to exclude
union employees, then Employees whose employment is governed by a collective
bargaining agreement between the Employer and "employee representatives" under
which retirement benefits were the subject of good faith bargaining shall not be
eligible to participate in this Plan. For this purpose, the term "employee
representatives" does not include any organization more than half of whose
members are employees who are owners, officers, or executives of the Employer.

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

         1.19     "EMPLOYEE" means any person who is employed by the Employer,
and excludes any person who is employed as an independent contractor. The term
"Employee" shall also include any person who is an employee of an Affiliated
Employer and any Leased Employees to the extent required by Code Section 414(n)
or (o).

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

         1.21     "EXCESS AGGREGATE CONTRIBUTIONS" means, with respect to any
Plan Year, the excess of:

                                       3
<PAGE>

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

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

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

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

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

         1.23     "EXCESS CONTRIBUTIONS" means, with respect to any Plan Year,
the excess of:

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

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

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

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

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

         1.26     "FISCAL YEAR" means the Employer's accounting year as
specified in the Adoption Agreement.

         1.27     "FORFEITURE" means, with respect to a Former Participant who
has severed employment, that portion of the Participant's Account that is not
Vested. Unless otherwise elected in the Adoption Agreement, Forfeitures occur
pursuant to (a) below.

         A Forfeiture will occur on the earlier of:

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

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

Regardless of the preceding provisions, if a Former Participant is eligible to
share in the allocation of Employer contributions or Forfeitures in the year in
which the Forfeiture would otherwise occur, then the Forfeiture will not occur
until the end of the first Plan Year for which the Former Participant is not
eligible to share in the allocation of Employer contributions or Forfeitures.
Furthermore, the term Forfeiture shall also include amounts deemed to be
Forfeitures pursuant to any other provision of this Plan.

                                       4
<PAGE>

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

         1.29     "414(S) COMPENSATION" means a definition of compensation that
satisfies the nondiscrimination requirements of Code Section 414(s) and the
Treasury Regulations thereunder and, if applicable, as elected in the Adoption
Agreement. An Employer may 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. To
the extent elected in the Adoption Agreement, 414(s) Compensation shall not
include elective amounts that are not includable in gross income of the
Participant under Code Section 132(f)(4) for Plan Years beginning on or after
January 1, 2001, or the first day of the first Plan Year (no earlier than
January 1, 1998) for which the Plan was operated to exclude amounts.

         1.30     "415 COMPENSATION" means, with respect to any Participant,
such Participant's (a) Wages, tips and other compensation on Form W-2, (b)
Section 3401(a) wages or (c) 415 safe-harbor compensation as elected or stated
in the Adoption Agreement for purposes of Compensation. 415 Compensation shall
be based on the full Limitation Year regardless of when participation in the
Plan commences. Furthermore, regardless of any election made in the Adoption
Agreement, with respect to Limitation Years beginning after December 31, 1997,
415 Compensation shall include any elective deferral (as defined in Code Section
402(g)(3)) and any amount which is contributed or deferred by the Employer at
the election of the Participant and which is not includible in the gross income
of the Participant by reason of Code Section 125 or 457. For Limitation Years
beginning prior to January 1, 1998, 415 Compensation shall exclude such amounts
and for Limitation Years beginning on or after January 1, 2001 or the first day
of the first Limitation Year after December 31, 1997, for which the Plan was
operated in accordance with the amendment of Section 415(c)(3) pursuant to the
Community Renewal Tax Relief Act of 2000 (the "CRA amendment of Section
415(c)(3)"). 415 Compensation shall include any amount not includible in gross
income of the Participant by reason of Code Section 132(f)(4).

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

         1.31     "HIGHLY COMPENSATED EMPLOYEE" means, effective for Plan Years
beginning after December 31, 1996, an Employee described in Code Section 414(q)
and the Treasury Regulations thereunder, and generally means any Employee who:

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

         (b) for the look-back year had 415 Compensation from the Employer in
         excess of $80,000 and, if elected in the Adoption Agreement, 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. However, if the calendar year data election is made in the
Adoption Agreement, for purposes of (b) above, the look-back year shall be the
calendar year beginning within the twelve (12) month period immediately
preceding the determination year. Notwithstanding the preceding sentence, if the
calendar year data election is effective with respect to a Plan Year beginning
in 1997, then for such Plan Year the look-back year shall be the calendar year
ending with or within the Plan Year for which testing is being performed, and
the determination year shall be the period of time, if any, which extends beyond
the look-back year and ends on the last day of the Plan Year for which testing
is being performed.

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

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

                  For purposes of this Section, for Plan Years beginning prior
to January 1, 1998, the determination of 415 Compensation shall be made by
including amounts that would otherwise be excluded from a Participant's gross
income by reason of the application of Code Sections 125, 402(e)(3),
402(h)(1)(B) and, in the case of Employer contributions made pursuant to a
salary reduction agreement, Code Section 403(b). For purposes of this Section,
for limitation years beginning on or after January 2, 2001, or the first day of
the first limitation year for which the Plan was operated in accordance with the
CRA Amendment of Section 415(c)(3), but in no case earlier than the first day of
the first limitation year beginning on or after January 1, 1998, the
compensation paid or made available during such limitation year shall include
elective amounts that are not includable in the gross income of the employee by
reason of Section 132(f)(4).

                  In determining who is a Highly Compensated Employee, Employees
who are non-resident aliens and who received no earned income (within the
meaning of Code Section 911(d)) from the Employer constituting United States
source income within the meaning of Code Section 861(a)(3) shall not be treated
as Employees. Additionally, all Affiliated Employers shall be taken into account
as a single employer and Leased Employees within the meaning of Code Sections
414(n)(2) and 414(o)(2) shall be considered Employees

                                       5
<PAGE>

unless such Leased Employees are covered by a plan described in Code Section
414(n)(5) and are not covered in any qualified plan maintained by the Employer.
The exclusion of Leased Employees for this purpose shall be applied on a uniform
and consistent basis for all of the Employer's retirement plans.

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

         1.33     "HOUR OF SERVICE" means (1) each hour for which an Employee is
directly or indirectly compensated or entitled to compensation by the Employer
for the performance of duties during the applicable computation period (these
hours will be credited to the Employee for the computation period in which the
duties are performed); (2) each hour for which an Employee is directly or
indirectly compensated or entitled to compensation by the Employer (irrespective
of whether the employment relationship has terminated) for reasons other than
performance of duties (such as vacation, holidays, sickness, 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 Section 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 workers' compensation, or unemployment
compensation or disability insurance laws; and (iii) Hours of Service are not
required to be credited for a payment which solely reimburses an Employee for
medical or medically related expenses incurred by the Employee. Furthermore, for
purposes of (2) above, a payment shall be deemed to be made by or due from the
Employer regardless of whether such payment is made by or due from the Employer
directly, or indirectly through, among others, a trust fund, or insurer, to
which the Employer contributes or pays premiums and regardless of whether
contributions made or due to the trust fund, insurer, or other entity are for
the benefit of particular Employees or are on behalf of a group of Employees in
the aggregate.

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

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

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

         1.35     "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.

         1.35A    "IRS" means the United States Internal Revenue Service.

         1.36     "JOINT AND SURVIVOR ANNUITY" means an annuity for the life of
a Participant with a survivor annuity for the life of the Participant's spouse
which is not less than fifty percent (50%), nor more than one-hundred percent
(100%) of the amount of the annuity payable during the joint lives of the
Participant and the Participant's spouse which can be purchased with the
Participant's Vested interest in the Plan reduced by any outstanding loan
balances pursuant to Section 7.6.

         1.37     "KEY EMPLOYEE" means an Employee as defined in Code Section
416(i) and the Treasury Regulations thereunder. Generally, any Employee or
former Employee (as well as each of such Employee's or former Employee's
Beneficiaries) is considered a Key Employee if, the individual at any time
during the Plan Year that contains the Determination Date 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 Treasury Regulations under Code Section 416) having
         annual 415 Compensation greater than fifty percent (50%) of the amount
         in effect under Code Section 415(b)(1)(A) for any such Plan Year;

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

                                       6
<PAGE>

         (c)      a "five percent (5%) owner" of the Employer. Five percent (5%)
         owner means any person who owns (or is considered as owning within the
         meaning of Code Section 318) more than five percent (5%) of the value
         of the outstanding stock of the Employer or stock possessing more than
         five percent (5%) of the total combined voting power of all stock of
         the Employer or, in the case of an unincorporated business, any person
         who owns more than five percent (5%) of the capital or profits interest
         in the Employer; and

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

In determining percentage ownership hereunder, employers that would otherwise be
aggregated under Code Sections 414(b), (c), (m) and (o) shall be treated as
separate employers. 011230 In determining whether an individual has 415
Compensation of more than $150,000, 415 Compensation from each employer required
to be aggregated under Code Sections 414(b), (c), (m) and (o) shall be taken
into account. Furthermore, for purposes of this Section, for Plan Years
beginning prior to January 1, 1998, the determination of 415 Compensation shall
be made by including amounts that would otherwise be excluded from a
Participant's gross income by reason of the application of Code Sections 125,
402(e)(3), 402(h)(1)(B) and, in the case of Employer contributions made pursuant
to a salary reduction agreement, Code Section 403(b). For Limitation Years
beginning on and after the earlier of January 1, 2001 or the first day of the
first Limitation Year for which the plan was operated in accordance with the CRA
amendment of Section 415(c)(3), but in no case earlier than the first day of the
first Limitation Year beginning on or after January 1, 1998, for purposes of
this Section 415 Compensation paid or made available during such Limitation
Years shall include elective amounts that are not includable in the gross income
of the Employee by reason of Section 132(f)(4).

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

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

                  A Leased Employee shall not be considered an employee of the
recipient Employer if: (a) such employee is covered by a money purchase pension
plan providing: (1) a nonintegrated employer contribution rate of at least 10
percent of compensation, as defined in Code Section 415(c)(3), but for Plan
Years beginning prior to January 1, 1998, including amounts contributed pursuant
to a salary reduction agreement which are excludable from the employee's gross
income under Code Sections 125, 402(e)(3), 402(h)(1)(B), or 403(b), (2)
immediate participation, and (3) full and immediate vesting; and (b) leased
employees do not constitute more than 20 percent of the recipient Employer's
nonhighly compensated workforce.

         1.40     "LIMITATION YEAR" means the determination period used to
determine Compensation. However, the Employer may elect a different Limitation
Year in the Adoption Agreement or by adopting a written resolution to such
effect. All qualified plans maintained by the Employer must use the same
Limitation Year. Furthermore, unless there is change to a new Limitation Year,
the Limitation Year will be a twelve (12) consecutive month period. In the case
of an initial Limitation Year, the Limitation Year will be the twelve (12)
consecutive month period ending on the last day of the period specified in the
Adoption Agreement (or written resolution). If the Limitation Year is amended to
a different twelve (12) consecutive month period, the new Limitation Year must
begin on a date within the Limitation Year in which the amendment is made.

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

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

         1.42A    "NON-HIGHLY COMPENSATED EMPLOYEE" means any Employee who is
not a Highly Compensated Employee.

                                       7
<PAGE>

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

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

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

         1.46     "NORMAL RETIREMENT DATE" means the date elected in the
Adoption Agreement.

         1.47     "1-YEAR BREAK IN SERVICE" means, if the Hour of Service method
is elected in the Adoption Agreement, the applicable computation period during
which an Employee has not completed more than 500 Hours of Service. 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.

                  "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.

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

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

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

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

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

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

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

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

                                       8
<PAGE>

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

         1.56     "PARTICIPANT'S TRANSFER ACCOUNT" means the account established
and maintained by the Administrator for each Participant with respect to the
total interest in the Plan resulting from amounts transferred to this Plan from
a direct plan-to-plan transfer in accordance with Section 4.7

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

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

                  In determining Periods of Service for purposes of vesting
under the Plan, Periods of Service will be excluded as elected in the Adoption
Agreement and as specified in Section 3.7.

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

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

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

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

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

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

         1.59     "PLAN" means this instrument (also referred to as MFS
Retirement Services, Inc. Prototype Paired Defined Contribution Plans for
Corporations, Associations and Self-Employed Individuals, Basic Plan Document
#01 and the Adoption Agreement as adopted by the Employer, including all
amendments thereto and any addendum which is specifically permitted pursuant to
the terms of the Plan.

         1.60     "PLAN YEAR" means the Plan's accounting year as specified in
the Adoption Agreement.

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

         1.62     "QUALIFIED MATCHING CONTRIBUTION" means any Employer matching
contributions that are made pursuant to Sections 12.1(a)(2), if elected in the
Adoption Agreement, 12.5 and 12.7.

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

                                       9
<PAGE>

         1.64     "QUALIFIED NON-ELECTIVE CONTRIBUTION" means the Employer's
contributions to the Plan that are made pursuant to Sections 12.1(a)(4), if
elected in the Adoption Agreement, 12.5 and 12.7.

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

         1.66     "QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTION ACCOUNT" means the
account established hereunder to which a Participant's tax deductible qualified
voluntary employee contributions made pursuant to Section 4.9 are allocated.

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

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

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

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

         1.71     "SHAREHOLDER-EMPLOYEE" means a Participant who owns more than
five percent (5%) of the Employer's outstanding capital stock during any year in
which the Employer elected to be taxed as a Small Business Corporation (S
Corporation) under the applicable Code sections relating to Small Business
Corporations.

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

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

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

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

         1.76     "TOP HEAVY PLAN" means a plan described in Section 9.2(a).

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

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

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

                                       10
<PAGE>

         (b)      Employees who normally work less than 171/2hours per week;

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

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

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

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

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

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

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

         1.82     "VALUATION DATE" means the date or dates specified in the
Adoption Agreement. Regardless of any election to the contrary or in the absence
of any election, the Valuation Date shall include the Anniversary Date and may
include any other date or dates deemed necessary or appropriate by the
Administrator for the valuation of Participants' Accounts during the Plan Year,
which may include any day that the Trustee, any transfer agent appointed by the
Trustee or the Employer, or any stock exchange used by such agent, are open for
business.

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

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

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

         1.85     "YEAR OF SERVICE" means the computation period of twelve (12)
consecutive months, herein set forth, and during which an Employee has completed
at least 1000 Hours of Service or, if less, the number of Hours of Service
specified in the Adoption Agreement.

                  For purposes of eligibility for participation, the initial
computation period shall begin with the date on which the Employee first
performs an Hour of Service (employment commencement date). The initial
computation period beginning after a 1-Year Break in Service shall be measured
from the date on which an Employee again performs an Hour of Service. The
succeeding computation periods shall begin on the anniversary of the Employee's
employment commencement date. However, if elected in the Adoption Agreement, the
computation period after the initial computation period shall shift to the
current Plan Year which includes the anniversary of the date on which the
Employee first performed an Hour of Service, and subsequent computation periods
shall be the Plan Year. If there is a shift to the Plan Year, an Employee who is
credited with the number of Hours of Service to be credited with a Year of
Service in both the initial eligibility computation period and the first Plan
Year which commences prior to the first anniversary of the Employee's initial
eligibility computation period will be credited with two (2) Years of Service
for purposes of eligibility to participate.

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

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

                                       11
<PAGE>

                  In determining Years of Service for purposes of vesting under
the Plan, Years of Service will be excluded as elected in the Adoption Agreement
and as specified in Section 3.7.

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

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

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

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

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

                                   ARTICLE II
                                 ADMINISTRATION

2.1      POWERS AND RESPONSIBILITIES OF THE EMPLOYER

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

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

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

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

2.2      DESIGNATION OF ADMINISTRATIVE AUTHORITY

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

                                       12
<PAGE>

2.3      ALLOCATION AND DELEGATION OF RESPONSIBILITIES

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

2.4      POWERS AND DUTIES OF THE ADMINISTRATOR

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

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

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

                  (b)      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
         Fund;

                  (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 that 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 (if the Trustee
         has such discretion), in a manner designed to accomplish specific
         objectives;

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

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

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

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

                                       13
<PAGE>

                  (m)      to carry out the duties, rights, powers and authority
         ascribed to it under the provisions of Article VII of the Plan,
         including, without limitation, the duties, rights, powers and authority
         of the Administrator when the Trustee is a Directed Trustee.

2.5      RECORDS AND REPORTS

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

2.6      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 delegate,assistance with maintaining Plan
records and the providing of investment information to the Plan's investment
fiduciaries and, if applicable, to Plan Participants.

2.7      INFORMATION FROM EMPLOYER

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

2.8      PAYMENT OF EXPENSES

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

2.9      MAJORITY ACTIONS

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

2.10     CLAIMS PROCEDURE

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

                                       14
<PAGE>

2.11     CLAIMS REVIEW PROCEDURE

                  Any Employee, former Employee, or Beneficiary of either, who
has been denied a benefit by a decision of the Administrator pursuant to Section
2.10 shall be entitled to request the Administrator to give further
consideration to the claim by filing with the Administrator a written request
for a hearing. Such request, together with a written statement of the reasons
why the claimant believes such claim should be allowed, shall be filed with the
Administrator no later than sixty (60) days after receipt of the written
notification provided for in Section 2.10. The Administrator shall then conduct
a hearing within the next sixty (60) days, at which the claimant may be
represented by an attorney or any other representative of such claimant's
choosing and expense and at which the claimant shall have an opportunity to
submit written and oral evidence and arguments in support of the claim. At the
hearing (or prior thereto upon five (5) business days written notice to the
Administrator) the claimant or the claimant's representative shall have an
opportunity to review all documents in the possession of the Administrator which
are pertinent to the claim at issue and its disallowance. Either the claimant or
the Administrator may cause a court reporter to attend the hearing and record
the proceedings. In such event, a complete written transcript of the proceedings
shall be furnished to both parties by the court reporter. The full expense of
any such court reporter and such transcripts shall be borne by the party causing
the court reporter to attend the hearing. A final decision as to the allowance
of the claim shall be made by the Administrator within sixty (60) days of
receipt of the appeal (unless there has been an extension of sixty (60) days due
to special circumstances, provided the delay and the special circumstances
occasioning it are communicated to the claimant within the sixty (60) day
period). Such communication shall be written in a manner calculated to be
understood by the claimant and shall include specific reasons for the decision
and specific references to the pertinent Plan provisions on which the decision
is based. Notwithstanding the preceding, to the extent any of the time periods
specified in this Section are amended by law or Department of Labor regulation,
then the time frames specified herein shall automatically be changed in
accordance with such law or regulation.

                                   ARTICLE III
                                   ELIGIBILITY

3.1      CONDITIONS OF ELIGIBILITY

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

3.2      EFFECTIVE DATE OF PARTICIPATION

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

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

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

                  If an Employee, who has satisfied the Plan's eligibility
requirements and would otherwise become a Participant, shall go from a
classification of an Eligible Employee to a noneligible class of Employees, such
Employee shall become a Participant in the Plan on the date such Employee again
becomes an Eligible Employee, or, if later, the date that the Employee would
have otherwise entered the Plan had the Employee always been an Eligible
Employee. However, if such Employee incurs a 1-Year Break in Service,
eligibility will be determined under the break in service rules set forth in
Section 3.7.

3.3      DETERMINATION OF ELIGIBILITY

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

                                       15
<PAGE>

3.4      TERMINATION OF ELIGIBILITY

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

3.5      OMISSION OF ELIGIBLE EMPLOYEE

                  If, in any Plan Year, any Employee who should have been
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 4.3(e), so that the
omitted Employee receives the 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. Any corrections or adjustments under this Section shall
be made in accordance with the IRS Employee Plans Compliance Resolution System.

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 forgoing,
any Elective Deferrals made by an ineligible person shall be distributed to the
person (along with any earnings attributable to such Elective Deferrals). Any
corrections or adjustments under this Section shall be made in accordance with
the IRS Employee Plans Compliance Resolution System.

3.7      REHIRED EMPLOYEES AND BREAKS IN SERVICE

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

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

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

                           (2)      A Former Participant who has not had Years
                           of Service (or Periods of Service) before a 1-Year
                           Break in Service disregarded pursuant to (1) above,
                           shall participate in the Plan as of the date of
                           reemployment;

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

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

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

                  (d)      If any Participant becomes a Former Participant due
         to separation from service with the Employer and is reemployed by the
         Employer before five (5) consecutive 1-Year Breaks in Service, and such
         Former Participant had received a distribution of the entire Vested
         interest prior to reemployment, then the forfeited account shall be
         reinstated only if the Former Participant repays the full amount which
         had been distributed. Such repayment must be made before the earlier of
         five (5) years after the first date on which the Participant is
         subsequently reemployed by the Employer or the close of the first
         period of five (5) consecutive 1-Year Breaks in Service commencing
         after the distribution. If a distribution occurs for any reason other
         than a severance of employment, the time for repayment may not end
         earlier than five (5) years after the date of distribution. In the

                                       16

<PAGE>

         event the Former Participant does repay the full amount distributed,
         the undistributed forfeited portion of the Participant's Account must
         be restored in full, unadjusted by any gains or losses occurring
         subsequent to the Valuation Date preceding the distribution. The source
         for such reinstatement may be Forfeitures occurring during the Plan
         Year. If such source is insufficient, then the Employer will contribute
         an amount which is sufficient to restore the Participant's Account,
         provided, however, that if a discretionary contribution is made for
         such year, such contribution will first be applied to restore any such
         accounts and the remainder shall be allocated in accordance with the
         terms of the Plan. If a non-Vested Former Participant was deemed to
         have received a distribution and such Former Participant is reemployed
         by the Employer before five (5) consecutive 1-Year Breaks in Service,
         then such Participant will be deemed to have repaid the deemed
         distribution as of the date of reemployment.

3.8      ELECTION NOT TO PARTICIPATE

                  An Employee may, subject to the approval of the Employer,
elect voluntarily not to participate in the Plan provided, however that such
election is a one-time irrevocable election made pursuant to Treasury Regulation
Section 1.401(k) - 1(a)(3)(iv). The election not to participate must be
communicated to the Employer, in writing, within a reasonable period of time
before the beginning of a Plan Year. For standardized Plans, a Participant or an
Eligible Employee may not elect not to participate.

3.9      CONTROL OF ENTITIES BY OWNER-EMPLOYEE

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

                                   ARTICLE IV
                           CONTRIBUTION AND ALLOCATION

4.1      FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

                  (a)      For a money purchase plan:

                  (1)      The Employer will make contributions on the following
                  basis. On behalf of each Participant eligible to share in
                  allocations, for each year of such Participant's participation
                  in this Plan, the Employer will contribute the amount elected
                  in the Adoption Agreement. The Employer must obtain a waiver
                  from the IRS for any Plan Year in which it is unable to make
                  the full required contribution to the Plan. In the event a
                  waiver is obtained, this Plan shall be deemed to be an
                  individually designed plan.

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

                  (b)      For a profit sharing plan:

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

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

4.2      TIME OF PAYMENT OF EMPLOYER'S CONTRIBUTION

                  Unless otherwise provided by contract, 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.

4.3      ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

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

                                       17

<PAGE>

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

                  (1)      For a money purchase plan (other than a money
                           purchase plan which is integrated by allocation):

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

                           (ii)      However, regardless of the preceding, a
                           Participant shall only be eligible to share in the
                           allocations of the Employer's contribution for the
                           Plan Year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a contribution is
                           required pursuant to Section 4.3(f). Furthermore, for
                           non-standardized Plans, regardless of any election in
                           the Adoption Agreement to the contrary, for the Plan
                           Year in which this Plan terminates, a Participant
                           shall only be eligible to share in the allocation of
                           the Employer's contributions for the Plan Year if the
                           Participant is employed at the end of the Plan Year
                           and has completed a Year of Service (or Period of
                           Service if the Elapsed Time Method is elected).

                  (2)      For an integrated profit sharing plan or a money
                           purchase plan which is integrated by allocation:

                           (i)   Subject to the overall permitted disparity
                           limits, Employer contributions for the Plan Year plus
                           any forfeitures will be allocated to the account of
                           each Participant who either completes more than 500
                           hours of service during the Plan Year or who is
                           employed on the last day of the Plan Year as follows:

                           STEP ONE: Contributions and forfeitures will be
                           allocated to each Participant's Account in the ratio
                           that each Participant's total Compensation bears to
                           all Participants total Compensation, but not in
                           excess of 3% of each Participant's Compensation.

                           STEP TWO: Any contributions and forfeitures remaining
                           after the allocation in Step One will be allocated to
                           each Participant's account in the ratio that each
                           Participant's Compensation for the Plan Year in
                           excess of the integration level bears to the Excess
                           Compensation of all Participants, but not in excess
                           of 3% of each Participant's Compensation. For
                           purposes of this Step Two, in the case of any
                           Participant who has exceeded the cumulative permitted
                           disparity limit described below, such Participant's
                           total Compensation for the Plan Year will be taken
                           into account.

                           STEP THREE: Any contributions and forfeitures
                           remaining after the allocation in Step Two will be
                           allocated to each Participant's Account in the ratio
                           that the sum of each Participant's total Compensation
                           and Excess Compensation bears to the sum of all
                           Participant's total Compensation and Excess
                           Compensation, but not in excess of the profit-sharing
                           maximum disparity rate. For purposes of this Step
                           Three, in the case of any Participant who has
                           exceeded the cumulative permitted disparity limit
                           described below, two times such Participant's total
                           Compensation for the Plan Year will be taken into
                           account.

                           STEP FOUR: Any remaining Employer contributions or
                           forfeitures will be allocated to each Participant's
                           account in the ratio that each Participant's total
                           Compensation for the Plan Year bears to all
                           Participants' total Compensation for that year.

                           (ii)  The integration level shall be equal to the
                           taxable wage base or such lesser amount elected by
                           the Employer in the Adoption Agreement. The taxable
                           wage base is the contribution and benefit base under
                           section 230 of the Social Security Act at the
                           beginning of the Plan Year.

                           (iii) However, regardless of the preceding, a
                           Participant shall only be eligible to share in the
                           allocations of the Employer's contribution for the
                           year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a contribution is
                           required pursuant to Section 4.3(f). Furthermore, for
                           non-standardized Plans, regardless of any election in
                           the Adoption Agreement to the contrary, for the Plan
                           Year in which this Plan terminates, a Participant
                           shall only be eligible to share in the allocation of
                           the Employer's contributions for the Plan Year if the
                           Participant is employed at the end of the Plan Year
                           and has completed a Year of Service (or Period of
                           Service if the Elapsed Time Method is elected).

                  (3)      For a non-integrated profit sharing plan:

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

                           (ii) However, regardless of the preceding, a
                           Participant shall only be eligible to share in the
                           allocations of the Employer's contribution for the
                           Plan Year if the conditions set forth in the Adoption
                           Agreement are satisfied, unless a contribution is
                           required pursuant to Section 4.3(f). Furthermore, for
                           non-standardized Plans, regardless of

                                       18
<PAGE>

                           any election in the Adoption Agreement to the
                           contrary, for the Plan Year in which this Plan
                           terminates, a Participant shall only be eligible to
                           share in the allocation of the Employer's
                           contributions for the Plan Year if the Participant is
                           employed at the end of the Plan Year and has
                           completed a Year of Service (or Period of Service if
                           the Elapsed Time Method is elected).

                  (4)      Overall Permitted Disparity Limits:

                           Annual Overall Permitted Disparity Limit:
                           Notwithstanding the preceding paragraphs, if in any
                           Plan Year this Plan benefits any Participant who
                           benefits under another qualified plan or simplified
                           employee pension, as defined in Code Section 408(k),
                           maintained by the Employer that either provides for
                           or imputes permitted disparity (integrates), then
                           such plans will be considered to be one plan and will
                           be considered to comply with the permitted disparity
                           rules if the extent of the permitted disparity of all
                           such plans does not exceed 100%. For purposes of the
                           preceding sentence, the extent of the permitted
                           disparity of a plan is the ratio, expressed as a
                           percentage, which the actual benefits, benefit rate,
                           offset rate, or employer contribution rate, whatever
                           is applicable under the Plan, bears to the limitation
                           under Code Section 401(l) applicable to such Plan.
                           The annual disparity limit will be determined in
                           accordance with Treasury Reg. Section 1.401(l)-5(b).
                           Notwithstanding the foregoing, if the Employer
                           maintains two or more standardized paired plans, only
                           one plan may provide for permitted disparity.

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

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

                  (c)      Except as otherwise elected in the Adoption Agreement
         or as provided in Section 4.10 with respect to Participant Directed
         Accounts, as of each Valuation Date, before allocation of any Employer
         contributions and Forfeitures, any earnings or losses (net appreciation
         or net depreciation) of the Trust Fund (exclusive of assets segregated
         for distribution) shall be allocated in the same proportion that each
         Participant's and Former Participant's nonsegregated accounts bear to
         the total of all Participants' and Former Participants' nonsegregated
         accounts as of such date. If any nonsegregated account of a Participant
         has been distributed prior to the Valuation Date subsequent to a
         Participant's termination of employment, no earnings or losses shall be
         credited to such account.

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

                  (e)      On or before each Anniversary Date any amounts which
         became Forfeitures may be made available to reinstate previously
         forfeited account balances of Former Participants, if any, in
         accordance with Section 3.7(d), used to satisfy any contribution that
         may be required pursuant to Section 3.5 and/or 6.9, or used to pay any
         administrative expenses of the Plan. The remaining Forfeitures, if any,
         shall be treated in accordance with the Adoption Agreement. If no
         election is made in the Adoption Agreement, any remaining Forfeitures
         will be used to reduce any future Employer contributions under the
         Plan. Regardless of the preceding sentences, in the event the
         allocation of Forfeitures provided herein shall cause the annual
         additions (as defined in Section 4.4) to any Participant's Account to
         exceed the amount allowable by the Code, an adjustment shall be made in
         accordance with Section 4.5. Except, however, a Participant shall only
         be eligible to share in the allocations of Forfeitures for the year if
         the conditions set forth in the Adoption Agreement are satisfied,
         unless a contribution is required pursuant to Section 4.3(f).

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

                                       19
<PAGE>

         Account of each Non-Key Employee shall be equal to the largest
         percentage allocated to the Participant's Combined Account of any Key
         Employee.

                           However, for each Non-Key Employee who is a
         Participant in a paired profit sharing plan or 401(k) profit sharing
         plan and a paired money purchase plan, the minimum three percent (3%)
         allocation specified above shall be provided in the money purchase
         plan.

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

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

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

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

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

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

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

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

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

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

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

                                    (i)      The requirements of Section 9.1
                        will apply except that each Non-Key Employee who is a
                        Participant in the profit sharing plan or money purchase
                        plan and who is also a Participant in the defined
                        benefit

                                       20

<PAGE>

                       plan will receive a minimum allocation of five percent
                       (5%) of such Participant's 415 Compensation from the
                       applicable defined contribution plan(s).

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

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

                  (2)       If the 7 1/2% defined contribution minimum is
                  elected in the Adoption Agreement, the provisions of (1) above
                  shall apply except as provided below:

                                    (i)      The minimum allocation specified in
                       Section 4.3(i)(1)(i) will be seven and one-half percent
                       (7 1/2%) for Plan Years beginning prior to January 1,
                       2000, in which the Plan is a Top Heavy Plan, but not a
                       Super Top Heavy Plan.

                                    (ii)     The minimum benefit specified in
                       Section 4.3(i)(1)(ii) will be three percent (3%) for
                       years beginning prior to January 1, 2000, in which the
                       Plan is a Top Heavy Plan, but not a Super Top Heavy Plan.

                                    (iii)    The minimum allocation specified in
                       Section 4.3(i)(1)(iii) will be four percent (4%) for
                       years beginning prior to January 1, 2000, in which the
                       Plan is a Top Heavy Plan, but not a Super Top Heavy Plan.

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

                  (4)      If the 3% defined benefit minimum is elected in the
                  Adoption Agreement, for each Non-Key Employee who is a
                  Participant only in the defined benefit plan, the Employer
                  will provide a minimum non-integrated benefit equal to three
                  percent (3%) of such Participant's highest five (5)
                  consecutive year average of 415 Compensation for each Year of
                  Service while a participant in the plan, in which the Plan is
                  top heavy, not to exceed ten (10). Regardless of the
                  preceding, for years in which the Plan is Super Top Heavy and
                  for years beginning after December 31, 1999, two percent (2%)
                  shall be substituted for three percent (3%).

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

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

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

                  (1)      The group of Participants eligible to share in the
                  Employer's contributions or Forfeitures for the Plan Year will
                  be expanded to include the minimum number of Participants who
                  would not otherwise be eligible as are necessary to satisfy
                  the requirements of Code section 410(b)(1)(B). 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, when compared to
                  similarly situated Participants, have completed the greatest
                  number of Hours of Service in the Plan Year.

                  (2)      If after application of paragraph (1) above, the
                  requirements of Code section 410(b)(1)(B) are still not
                  satisfied, then the group of Participants eligible to share in
                  the Employer's contributions or Forfeitures for the Plan Year
                  shall be further expanded to include the minimum number of
                  Participants who have separated from service prior to the

                                       21

<PAGE>

                  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, when compared
                  to similarly situated Participants, who have completed the
                  greatest number of Hours of Service in the Plan Year before
                  separation from service.

                           Nothing in this subsection 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 that 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.

4.4     MAXIMUM ANNUAL ADDITIONS

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

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

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

                           For Limitation Years beginning after December 31,
         1997, for purposes of applying the limitations of this Article,
         Compensation paid or made available during such Limitation Year 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 Employee and which is not includible in the gross
         income of the Employee by reason of Code Section 125 or 457. For
         Limitation Years beginning on or after January 1, 2001 (or, if
         applicable, a date no earlier than January 1, 1998) to the extent
         elected in the Adoption Agreement, for purposes of applying the
         limitations of this Article, Compensation shall include any amount not
         includible in gross income of the Participant by reason of Code Section
         132(f)(4).

                  (b)(1)   This subsection applies if, in addition to this Plan,
         a Participant is covered under another qualified master or prototype
         defined contribution plan maintained by the Employer, a welfare benefit
         fund (as defined in Code Section 419(e)) maintained by the Employer, an
         individual medical account (as defined in Code Section 415(l)(2))
         maintained by the Employer, or a simplified employee pension (as
         defined in Code Section 408(k)) maintained by the Employer, which
         provides Annual Additions, during any Limitation Year. The Annual
         Additions which may be credited to a Participant's accounts under this
         Plan for any such Limitation Year shall not exceed the Maximum
         Permissible Amount reduced by the Annual Additions credited to a
         Participant's accounts under the other plans and welfare benefit funds,
         individual medical accounts, and simplified employee pensions for the
         same Limitation Year. If the Annual Additions with respect to the
         Participant under other defined contribution plans and welfare benefit
         funds maintained by the Employer are less than the Maximum Permissible
         Amount and the Employer contribution that would otherwise be
         contributed or allocated to the Participant's accounts under this Plan
         would cause the Annual Additions for the Limitation Year to exceed this
         limitation, the amount contributed or allocated will be reduced so that
         the Annual Additions under all such plans and welfare benefit funds for
         the Limitation Year will equal the Maximum Permissible Amount, and any
         amount in excess of the Maximum Permissible Amount which would have
         been allocated to such Participant may be allocated to other
         Participants. If the Annual Additions with respect to the Participant
         under such other defined contribution plans, welfare benefit funds,
         individual medical accounts and simplified employee pensions in the
         aggregate are equal to or greater than the Maximum Permissible Amount,
         no amount will be contributed or allocated to the Participant's account
         under this Plan for the Limitation Year.

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

                                       22

<PAGE>

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

                  (4)      If, pursuant to Section 4.4(b)(3) or Section 4.5, a
                  Participant's Annual Additions under this Plan and such other
                  plans would result in an Excess Amount (as defined below) for
                  a Limitation Year, the Excess Amount will be deemed to consist
                  of the Annual Additions last allocated, except that Annual
                  Additions attributable to a simplified employee pension will
                  be deemed to have been allocated first, followed by Annual
                  Additions to a welfare benefit fund or individual medical
                  account, and then by Annual Additions to a plan subject to
                  Code Section 412, regardless of the actual allocation date.

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

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

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

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

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

                  (d)      For any Limitation Year beginning prior to the date
         the Code Section 415(e) limits are repealed with respect to this Plan
         (as specified in the Adoption Agreement for the GUST transitional
         rules), if the Employer maintains, or at any time maintained, a
         qualified defined benefit plan covering any Participant in this Plan,
         then the sum of the Participant's Defined Benefit Plan Fraction (as
         defined below) and Defined Contribution Plan Fraction (as defined
         below) may not exceed 1.0. In such event, the rate of accrual in the
         defined benefit plan will be reduced to the extent necessary so that
         the sum of the Defined Contribution Fraction and Defined Benefit
         Fraction will equal 1.0. However, the Employer may specify an
         alternative method under which the plans involved will satisfy the
         limitations of Code Section 415(e), including increased top heavy
         minimum benefits so that the combined limitation is 1.25 rather than
         1.0. This subsection 4.4(d) does not apply for Limitation Years
         beginning on or after January 1, 2000.

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

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

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

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

                                       23
<PAGE>

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

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

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

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

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

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

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

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

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

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

                                       24

<PAGE>

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

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

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

                           (i)      the Defined Contribution Dollar Limitation,
                                    or

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

                                    The Compensation Limitation referred to in
                  (ii) shall not apply to any contribution for medical benefits
                  (within the meaning of Code Sections 401(h) or 419A(f)(2))
                  which is otherwise treated as an Annual Addition under Code
                  Section 415(l)(1) or Code Section 419A(d)(2).

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

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

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

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

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

                  (g)      Notwithstanding anything contained in this Section to
         the contrary, the limitations, adjustments and other requirements
         prescribed in this Section shall at all times comply with the
         provisions of Code Section 415 and the Treasury Regulations thereunder,
         the terms of which are specifically incorporated herein by reference.

4.5               ADJUSTMENT FOR EXCESSIVE ANNUAL ADDITIONS

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

                           (a)      Any after-tax voluntary Employee
                  contributions (plus attributable earnings), to the extent they
                  would reduce the Excess Amount, will be distributed to the
                  Participant;

                           (b)      If, after the application of subparagraph
                  (a), an Excess Amount still exists, any unmatched Elective
                  Deferrals (and for Limitation Years beginning after December
                  31, 1995, any earnings attributable to such Elective
                  Deferrals), to the extent they would reduce the Excess Amount,
                  will be distributed to the Participant;

                           (c)      To the extent necessary, matched Elective
                  Deferrals and Employer matching contributions will be
                  proportionately reduced from the Participant's Account. The
                  Elective Deferrals (and for Limitation Years beginning after
                  December 31, 1995, any earnings attributable to such Elective
                  Deferrals) will be distributed to the Participant and the
                  related Employer matching contributions will be forfeited;

                                       25

<PAGE>

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

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

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

4.6     ROLLOVERS

                  (a)      Unless elected otherwise in the Adoption Agreement,
         with the consent of the Administrator, the Plan may accept a rollover,
         provided the rollover will not jeopardize the tax-exempt status of the
         Plan or create adverse tax consequences for the Employer. The amounts
         rolled over shall be placed in a Participant's Rollover Account. Such
         account shall be fully Vested at all times and shall not be subject to
         forfeiture for any reason. For purposes of this Section, the term
         Participant shall include any Eligible Employee who is not yet a
         Participant if, pursuant to the Adoption Agreement, a rollover is
         permitted by such Eligible Employee.

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

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

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

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

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

                                       26

<PAGE>

4.7     PLAN-TO-PLAN TRANSFERS FROM QUALIFIED PLANS

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

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

                  (c)      Except as permitted by Treasury Regulations
         (including Treasury Regulation Section 1.411(d)-4), amounts
         attributable to elective contributions (as defined in Treasury
         Regulation Section 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 Treasury
         Regulation Section 1.401(k)-1(d).

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

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

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

4.8      VOLUNTARY EMPLOYEE CONTRIBUTIONS

                  (a)      If elected in the Adoption Agreement, each
         Participant may, in accordance with nondiscriminatory procedures
         established by the Administrator, elect to make after-tax voluntary
         Employee contributions to this Plan. Such contributions must generally
         be paid to the Trustee within a reasonable period of time after being
         received by the Employer.

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

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

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

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

                                       27

<PAGE>

4.9     QUALIFIED VOLUNTARY EMPLOYEE CONTRIBUTIONS

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

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

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

4.10    DIRECTED INVESTMENT ACCOUNT

                  (a)      If elected in the Adoption Agreement, all
         Participants may direct the Trustee as to the investment of all or a
         portion of their individual account balances as set forth in the
         Adoption Agreement and within limits set by the Employer. Participants
         may direct the Trustee, in writing (or in such other form which is
         acceptable to the Trustee), to invest their accounts in specific
         assets, specific funds or other investments permitted under the Plan
         and the Participant Direction Procedures. That portion of the account
         of any Participant that is subject to investment direction of such
         Participant will be considered a Participant Directed Account.

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

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

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

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

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

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

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

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

                                       28

<PAGE>

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

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

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

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

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

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

                           (ii)     any designated Investment Managers; and

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

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

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

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

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

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

4.11    INTEGRATION IN MORE THAN ONE PLAN

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

4.12    QUALIFIED MILITARY SERVICE

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

                                       29

<PAGE>

                                   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
been paid by the Employer or the Trust Fund. The Trustee may update the value of
any shares held in a Participant Directed Account by reference to the number of
shares held on behalf of the 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 purposes hereof on the Participant's Normal Retirement Date or
Early Retirement Date. However, a Participant may postpone the termination of
employment with the Employer to a later date, in which event the participation
of such Participant in the Plan, including the right to receive allocations
pursuant to Section 4.3, shall continue until such Participant's Retirement
Date. Upon a Participant's Retirement Date, or, if elected in the Adoption
Agreement, the attainment of Normal Retirement Date without termination of
employment with the Employer, or as soon thereafter as is practicable, the
Administrator shall direct the distribution, at the election of the Participant,
of all amounts credited to such Participant's Combined Account in accordance
with Section 6.5.

6.2      DETERMINATION OF BENEFITS UPON DEATH

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

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

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

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

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

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

                  (3)      the Participant has no spouse, or

                                       30

<PAGE>

                  (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 IRS) notice of such revocation or change with the Administrator.
         However, the Participant's spouse must again consent in writing (or in
         such other form as permitted by the IRS) to any change in Beneficiary
         unless the original consent acknowledged that the spouse had the right
         to limit consent only to a specific Beneficiary and that the spouse
         voluntarily elected to relinquish such right.

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

                  (1)      The Participant's surviving spouse;

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

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

                  (4)      The Participant's estate.

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

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

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

6.3     DETERMINATION OF BENEFITS IN EVENT OF DISABILITY

                  In the event of a Participant's Total and Permanent Disability
prior to the Participant's Retirement Date or other termination of employment,
all amounts credited to such Participant's Combined Account shall, unless
elected otherwise in the Adoption Agreement, 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.

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

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

                                       31

<PAGE>

         the Insurer so that the value of the Contracts is equal to the Vested
         portion of the Terminated Participant's Combined Account and then
         assign the Contracts to the Terminated Participant.

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

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

                  (c)      For any Top Heavy Plan Year, the minimum top heavy
         vesting schedule elected by the Employer in the Adoption Agreement will
         automatically apply to the Plan. If no top heavy vesting schedule is
         elected and the regular vesting schedule(s) elected in the Adoption
         Agreement do not satisfy the minimum top heavy vesting requirements
         under Code Section 416(b), a 6 year graded or, if applicable, a 3 year
         cliff schedule (as provided under Code Section 416(b)) will
         automatically apply to the Plan and shall be treated as a Plan
         amendment pursuant to this Plan.. The minimum top heavy vesting
         schedule applies to all benefits within the meaning of Code Section
         411(a)(7) except those attributable to Employee contributions,
         including benefits accrued before the effective date of Code Section
         416 and benefits accrued before the Plan became top heavy. Further, no
         decrease in a Participant's Vested percentage shall occur in the event
         the Plan's status as top heavy changes for any Plan Year. However, this
         Section does not apply to the account balances of any Employee who does
         not have an Hour of Service after the Plan has initially become top
         heavy and the Vested percentage of such Employee's Participant's
         Account shall be determined without regard to this Section 6.4(c).

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

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

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

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

                  (1)      the adoption date of the amendment,

                                       32

<PAGE>

                  (2)      the effective date of the amendment, or

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

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

6.5      DISTRIBUTION OF BENEFITS

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

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

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

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

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

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

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

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

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

                  (6)      Notwithstanding the above, with respect to
                  distributions made on or after December 31, 1996, if the
                  Participant elects (with spousal consent if applicable) to
                  waive the requirement that the explanation be provided at
                  least thirty (30) days before the Annuity Starting Date, the
                  election period shall be extended to the thirtieth (30th) day
                  after

                                       33

<PAGE>

                  the date on which such explanation is provided to the
                  Participant, unless the thirty (30) day period is waived
                  pursuant to the following provisions.

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

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

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

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

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

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

                  (1)      One lump-sum payment in cash or in property;

                  (2)      Partial withdrawals;

                  (3)      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);

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

                  (c)      The present value of a Participant's Joint and
         Survivor Annuity derived from Employer and Employee contributions may
         not be paid without the Participant's written (or in such other form as
         permitted by the IRS) consent if the value exceeds, or has ever
         exceeded at the time of any prior distribution, $5,000 (or $3,500, for
         distributions made prior to the later of the first day of the first
         Plan Year beginning after August 5, 1997, or the date specified in the
         Adoption Agreement) and if the account balance is not immediately
         distributable. Further, the spouse of a Participant must consent in
         writing (or in such other form as permitted by the IRS) to any
         immediate distribution. If the value of the Participant's benefit
         derived from Employer and Employee contributions does not exceed, and
         has never exceeded at the time of any prior distribution, $5,000 (or
         $3,500, for distributions made prior to the later of the first day of
         the first Plan Year beginning after August 5, 1997, or the date
         specified in the Adoption Agreement) the Administrator will distribute
         such benefit in a lump-sum without such Participant's consent. No
         distribution may be made under the preceding sentence after the Annuity
         Starting Date unless the Participant and the Participant's spouse
         consent in writing (or in such other form as permitted by the IRS) to
         such distribution. Any consent required under this paragraph must be
         obtained not more than ninety (90) days before commencement of the
         distribution and shall be made in a manner consistent with Section
         6.5(a)(2). Notwithstanding the preceding, the lookback rule (which
         provides that if the present value at the time of a distribution
         exceeds the applicable dollar threshold, then the present value at any
         subsequent time is deemed to exceed the threshold) will not apply to
         any distributions made after October 16, 2000, the effective date of
         Treasury Regulations that repeal such rule.

                                       34

<PAGE>

                  (d)          If the value of a Participant's vested benefit:

                  (1)      for Plan Years beginning before the later of August
                           6, 1997 or the date specified in the Adoption
                           Agreement, exceeds $3,500 (or exceeded $3,500 at the
                           time of any prior distribution),

                  (2)      for Plan Years beginning after the later of August 5,
                           1997 or the date specified in the Adoption Agreement,
                           and for a distribution made prior to March 22, 1999,
                           exceeds $5,000 (or exceeded $5,000 at the time of any
                           prior distribution),

                  (3)      and for Plan Years beginning after the later of
                           August 5, 1997 or the date specified in the Adoption
                           Agreement and for a distribution made after March 21,
                           1999, that either exceeds $5,000 or is a remaining
                           payment under a selected optional form of payment
                           that exceeded $5,000 at the time the selected payment
                           began,

         and the account balance is immediately distributable, the Participant
         and the Participant's spouse (or where either the Participant or the
         spouse has died, the survivor) must consent to any distribution of such
         account balance.

         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. With regard
         to this required consent:

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

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

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

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

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

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

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

                  (2)      The "required beginning date" for a Participant who
                  is a five percent (5%) owner with respect to the Plan Year
                  ending in the calendar year in which such Participant attains
                  age 70 1/2 means, unless the Employer has elected to continue
                  the pre-SBJPA (Small Business Job Protection Act of 1996)
                  rules in the Adoption Agreement, April 1st of the calendar
                  year following the calendar year in which the Participant
                  attains age 70 1/2. Once distributions have begun to a five
                  percent (5%) owner under this subsection, they must continue
                  to be distributed, even if the Participant ceases to be a five
                  percent (5%) owner in a subsequent year.

                  (3)      The "required beginning date" for a Participant other
                  than a five percent (5%) owner means, unless the Employer has
                  elected to continue the pre-SBJPA rules in the Adoption
                  Agreement, April 1st of the calendar year following the later
                  of the calendar year in which the Participant attains age 70
                  1/2 or the calendar year in which the Participant retires.

                                       35
<PAGE>

                  (4)      If the election is made to continue the pre-SBJPA
                  rules, then except as provided below, the "required beginning
                  date" is April 1st of the calendar year following the calendar
                  year in which a Participant attains age 70 1/2.

                           (i)      However, the required beginning date for a
                           Participant who had attained age 70 1/2 before
                           January 1, 1988, and was not a five percent (5%)
                           owner (within the meaning of Code Section 416) at any
                           time during the Plan Year ending with or within the
                           calendar year in which the Participant attained age
                           66 1/2 or any subsequent Plan Year, is April 1st of
                           the calendar year following the calendar in which the
                           Participant retires.

                           (ii)     Notwithstanding (i) above, the required
                           beginning date for a Participant who was a five
                           percent (5%) owner (within the meaning of Code
                           Section 416) at any time during the five (5) Plan
                           Year period ending in the calendar year in which the
                           Participant attained age 70 1/2 is April 1st of the
                           calendar year in which the Participant attained age
                           70 1/2. In the case of a Participant who became a
                           five percent (5%) owner during any Plan Year after
                           the calendar year in which the Participant attained
                           age 70 1/2, the required beginning date is April 1st
                           of the calendar year following the calendar year in
                           which such subsequent Plan Year ends.

                  (5)      If this is an amendment or restatement of a plan that
                  contained the pre-SBJPA rules and an election is made to use
                  the post-SBJPA rules, then the transition rules elected in the
                  Adoption Agreement will apply.

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

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

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

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

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

                  (i)      If a distribution is made to a Participant who has
         not severed employment and who is not fully Vested in the Participant's
         Account and the Participant may increase the Vested percentage in such
         account:

                  (1)  A separate account shall be established for the
                       Participant's interest in the Plan as of the time of the
                       distribution, and

                  (2)  At any relevant time the Participant's Vested portion of
                       the separate account shall be equal to an amount ("X")
                       determined by the formula:

                       X equals P(AB plus RxD)) - (R x D)

                       For purposes of applying the formula: P is the Vested
                       percentage at the relevant time, AB is the account
                       balance at the relevant time, D is the amount of
                       distribution, and R is the ratio of the account balance
                       at the relevant time to the account balance after
                       distribution.

                  (j)      Notwithstanding any provision of this Plan to the
         contrary, with respect to distributions under the Plan made in calendar
         years beginning on or after January 1, 2002 (or earlier as specified in
         the Adoption Agreement), the Plan will apply the minimum distribution
         requirements of Section 401(a)(9) of the Code in accordance with the
         Treasury Regulations under Code Section 401(a)(9) that were proposed in
         January 2001. This provision shall continue in effect until the end of
         the last calendar year beginning before the effective date of final
         Treasury Regulations under Code Section 401(a)(9) or such other date
         specified in guidance published by the IRS.

                                       36

<PAGE>

6.6      DISTRIBUTION OF BENEFITS UPON DEATH

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

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

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

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

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

                  (2)      A reasonable period after the individual becomes a
                  Participant. For this purpose, in the case of an individual
                  who becomes a Participant after age 32, the explanation must
                  be provided by the end of the three-year period beginning with
                  the first day of the first Plan Year for which the individual
                  is a Participant;

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

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

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

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

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

                                       37
<PAGE>

         the present value at the time of a distribution exceeds the applicable
         dollar threshold, then the present value at any subsequent time is
         deemed to exceed the threshold) will not apply to any distributions
         made after October 16, 2000, the effective date of Treasury Regulations
         that repeal such rule.

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

                  (1)      One lump-sum payment in cash or in property.

                  (2)      Partial withdrawals.

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

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

                  (5)      If death benefits in excess of the Pre-Retirement
                  Survivor Annuity are to be paid to the surviving spouse, such
                  benefits may be paid pursuant to (1), (2) or (3) above, or
                  used to purchase an annuity so as to increase the payments
                  made pursuant to the Pre-Retirement Survivor Annuity.

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

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

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

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

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

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

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

                                       38
<PAGE>

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

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

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

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

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

                  (n)      Notwithstanding any provision of this Plan to the
         contrary, with respect to distributions under the Plan made in calendar
         years beginning on or after January 1, 2002 (or earlier as specified in
         the Adoption Agreement), the Plan will apply the minimum distribution
         requirements of Section 401(a)(9) of the Code in accordance with the
         Treasury Regulations under Code Section 401(a)(9) that were proposed in
         January 2001. This provision shall continue in effect until the end of
         the last calendar year beginning before the effective date of final
         Treasury Regulations under Code Section 401(a)(9) or such other date
         specified in guidance published by the IRS.

6.7      TIME OF DISTRIBUTION

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

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

6.8      DISTRIBUTION FOR MINOR OR INCOMPETENT BENEFICIARY

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

                                       39
<PAGE>

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, if the value of a
Participant's Vested benefit derived from Employer and Employee contributions
does not exceed $5,000, then the amount distributable shall be treated as a
Forfeiture at the time it is determined that the whereabouts of the Participant
or the Participant's Beneficiary can not 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 that is lost by reason of escheat under applicable state law is not
treated as a Forfeiture for purposes of this Section nor as an impermissible
forfeiture under the Code.

6.10     IN-SERVICE DISTRIBUTION

                  If elected in the Adoption Agreement, at such time as the
conditions set forth in the Adoption Agreement have been satisfied, then the
Administrator, at the election of a Participant who has not severed employment
with the Employer, shall direct the distribution of up to the entire Vested
amount then credited to the accounts as elected in the Adoption Agreement
maintained on behalf of such 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 Sections 411(a)(11) and 417 and the Treasury Regulations
thereunder.

6.11     ADVANCE DISTRIBUTION FOR HARDSHIP

                  (a)      For profit sharing plans and 401(k) profit sharing
         plans (except to the extent Section 12.9 applies), if elected in the
         Adoption Agreement, the Administrator, at the election of the
         Participant, shall direct the distribution to any Participant in any
         one Plan Year up to the lesser of 100% of the Vested interest of the
         Participant's Combined Account valued as of the last Valuation Date or
         the amount necessary to satisfy the immediate and heavy financial need
         of the Participant. Any distribution made pursuant to this Section
         shall be deemed to be made as of the first day of the Plan Year or, if
         later, the Valuation Date immediately preceding the date of
         distribution, and the account from which the distribution is made shall
         be reduced accordingly. Withdrawal under this Section shall be
         authorized only if the distribution is for an immediate and heavy
         financial need. The Administrator will determine whether there is an
         immediate and heavy financial need based on the facts and
         circumstances. An immediate and heavy financial need includes, but is
         not limited to, a distribution for one of the following:

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

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

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

                  (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, the
                  Participant's spouse, children, or dependents (as defined in
                  Code Section 152); or

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

                  (b)      If elected in the Adoption Agreement, no distribution
         shall be made pursuant to this Section from the Participant's Account
         until such Account has become fully Vested.

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

6.12     SPECIAL RULE FOR CERTAIN PROFIT SHARING PLANS

                  (a)      The provisions of this Section apply, if elected in
         the Adoption Agreement, to a Participant in a profit sharing plan or
         401(k) profit sharing plan. However, regardless of the preceding and
         any election in the Adoption Agreement, this Section shall not apply to
         any Participant if it is determined that this Plan is a direct or
         indirect transferee of assets (other than through a direct rollover) of
         a defined benefit plan or money purchase plan (including a target
         benefit plan). Furthermore, if any election is

                                       40
<PAGE>

         made to use the provisions of this Section and this Plan is a direct or
         indirect transferee of assets (other than through a direct rollover)
         from a stock bonus or profit sharing plan which would otherwise provide
         for a life annuity form of payment to the Participant, then the
         provisions of subsection (c) below will apply.

                  (b)      If an election is made to not offer a life annuity
         form of distribution, a Participant shall be prohibited from electing
         benefits in the form of a life annuity and the Joint and Survivor
         Annuity provisions of Section 6.5 shall not apply.

                  (c)      If an election is made to offer annuities as a form
         of distribution but not as the normal form of distribution, then the
         Joint and Survivor Annuity provisions of Section 6.5 shall not apply if
         a Participant does not elect an annuity form of distribution.
         Furthermore, subsection (e) shall not apply if a Participant elects an
         annuity form of distribution.

                  (d)      Upon the death of a Participant, the Participant's
         entire Vested account balances will be paid to the Participant's
         surviving spouse, or, if there is no surviving spouse or the surviving
         spouse has consented to waive the benefit, in accordance with Section
         6.6, to the Participant's designated Beneficiary.

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

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

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

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

6.13     QUALIFIED DOMESTIC RELATIONS ORDER DISTRIBUTION

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

6.14     DIRECT ROLLOVERS

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

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

                  (1)      An "eligible rollover distribution" means any
                  distribution described in Code Section 402(c)(4) and generally
                  includes any distribution of all or any portion of the balance
                  to the credit of the distributee, except that an eligible
                  rollover distribution does not include: any distribution that
                  is one of a series of substantially equal periodic payments
                  (not less frequently than annually) made for the life (or life
                  expectancy) of the distributee or the joint lives (or joint
                  life expectancies) of the distributee and the distributee's
                  designated beneficiary, or for a specified period of ten (10)
                  years or more; any distribution to the extent such
                  distribution is required under Code Section 401(a)(9); the
                  portion of any other distribution(s) that is not includible in
                  gross income (determined without regard to the exclusion for
                  net unrealized appreciation with respect to employer
                  securities); for distributions made after December 31, 1998,
                  any hardship distribution described in Code Section
                  401(k)(2)(B)(i)(V); and any other distribution 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 plan described in Code Section 401(a), that accepts
                  the distributee's eligible rollover distribution. However, in
                  the case of an eligible rollover distribution to the surviving
                  spouse, an eligible retirement plan is an individual
                  retirement account or individual retirement annuity.

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

                                       41
<PAGE>

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

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

6.15     TRANSFER OF ASSETS FROM A MONEY PURCHASE PLAN

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

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

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

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

                                   ARTICLE VII
                              TRUSTEE AND CUSTODIAN

7.1      BASIC RESPONSIBILITIES OF THE TRUSTEE

                           (a)      The provisions of this Article, other than
         Section 7.6 shall not apply to this Plan if a separate trust agreement
         is being used as specified in the Adoption Agreement.

                           (b)      The Trustee is accountable to the Employer
         for the funds contributed to the Trust Fund by the Employer, but the
         Trustee does not have any duty to see that the contributions received
         comply with the provisions of the Plan. The Trustee is not obligated to
         collect any contributions from the Employer, nor is it under a duty to
         see that funds deposited with it are deposited in accordance with the
         provisions of the Plan.

                           (c)      The Trustee will credit and distribute the
         Trust Fund as directed by the Administrator. The Trustee shall not be
         responsible in any way to determine whether any payee or distributee is
         entitled to any payment or whether the distribution is proper or within
         the terms of the Plan, or as to the manner of making any payment or
         distribution. The Trustee is accountable only to the Administrator for
         any payment or distribution made by it in good faith on the order or
         direction of the Administrator.

                           (d)      The Trustee shall have no liability with
         respect to the investment of assets when directed by a Participant
         (pursuant to the Participant Direction Procedures if the Plan permits
         Participant directed investments), the Employer, Administrator or an
         Investment Manager or other agent appointed by the Employer with
         respect to the investment of any or all Plan 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 and electronically
         mailed) instructions of a Participant (pursuant to the Participant
         Direction Procedures), 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 to execute
         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 a Participant in the event the Trustee, in its sole and
         absolute discretion, deems such directions improper. 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 a Participant. In no event

                                       42
<PAGE>

         shall this provision be construed to impose any additional duty or
         obligation on the Trustee to determine the legality or propriety of any
         direction from a 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.

                           (e)      The Trustee will 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 7.9.

                           (f)      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 or record-keeping nature.

                           (g)      No amendment to the Plan shall place any
         greater burden on the Trustee without its written consent.

                           (h)      The Trustee shall not be liable for interest
         on any cash or cash balances maintained in the Trust Fund.

                           (i)      The Trustee may consult with legal counsel
         concerning any questions which may arise with reference to its rights
         and duties under the Plan, and the opinion of such counsel shall be
         full and complete protection in respect of any action taken or omitted
         by the Trustee hereunder in good faith and in accordance with the
         opinion of such counsel.

                           (j)      Any notice from the Trustee provided for in
         this Agreement shall be effective if sent by first-class mail to the
         recipient's last address on the Trustee's records.

                           (k)      The Trustee may rely upon and shall be
         protected in acting upon any communication from the person signing the
         Adoption Agreement or from any other persons authorized by the Employer
         or Administrator to give instructions concerning the Plan. The Trustee
         shall be entitled to rely conclusively upon, and shall be fully
         protected in any action or omitting to take an action in good faith in
         reliance upon, any instructions, notices, communications or instruments
         believed to be genuine and properly communicated. Any such notification
         may be proved by original copy or reproduced copy thereof, including,
         without limitation, a photocopy, a facsimile transmission, an
         electronic image or any other electronic reproduction. For purposes of
         this Section, the Trustee may (but is not required to) give the same
         effect to a telephonic instructions, voice recording, or any
         instruction received through electronic commerce as it gives to a
         written instruction, and the Trustee's action in doing so shall be
         protected to the same extent as if such telephonic or electronic
         instructions were, in fact, a written instruction. Any such instruction
         may be proved by audio-recorded tape, electronic reproduction or other
         means acceptable to the Trustee, as the case may be. If the Trustee
         receives an instruction or other information that is, in the opinion of
         the Trustee, incomplete or not clear, the Trustee may request
         instructions or other information from the Administrator. Pending
         receipt of any such instructions or other information, the Trustee
         shall not be liable to anyone for any loss resulting from any delay,
         action or inaction on the part of the Trustee.

                           (l)      Neither the Trustee nor the Employer shall
         knowingly cause the Plan to engage in any transaction prohibited by
         Section 406 or Section 407(a) of the Act or Section 4975 of the Code,
         for which there is no general or specific exemption. If the Trustee is
         a Directed Trustee, the Employer or the Administrator represents and
         covenants that it shall be fully responsible for identifying all
         investments or other transactions that may constitute a prohibited
         transaction and any instructions or directions to the Directed Trustee
         under the terms of this Plan shall constitute a certification that such
         directions or instructions will not result in the Plan engaging in a
         prohibited transaction.

7.2      POWERS AND DUTIES OF DISCRETIONARY TRUSTEE

                           (a)      This Section applies to and describes the
         authority of the Trustee, if the Employer, in the Adoption Agreement,
         designates the Trustee to administer the trust as a discretionary
         Trustee. If so designated, then the Trustee has the discretion and
         authority to invest, manage, and control the Plan assets except,
         however, with respect to those assets which are subject to the
         investment direction of a Participant (if Participant directed
         investments are permitted), or an Investment Manager, the
         Administrator, or other agent of the Employer if the Employer should
         appoint such manager, the Administrator or agent as to all or a portion
         of the assets of the Plan. The exercise of any investment discretion
         hereunder shall be consistent with the funding policy and method
         determined by the Employer. This Section also applies to, and describes
         the authority of, the Administrator (or another party to whom the
         Administrator has properly delegated its authority) to instruct and
         direct a Directed Trustee if the Employer, in the Adoption Agreement,
         designates a Directed Trustee. In that event, the term "Trustee" refers
         to the Administrator (or delegate) in its capacity to instruct or
         direct the Directed Trustee.

                           (b)      The Trustee shall, except as otherwise
         provided in this Plan, 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

                                       43
<PAGE>

         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
         this Plan may qualify as a qualified Plan and Trust.

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

                           (1)      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;

                           (2)      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;

                           (3)      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;

                           (4)      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, or in one or more brokerage
         accounts with securities held in the broker-dealer's street name, but
         the books and records of the Trustee shall at all times show that all
         such investments are part of the Trust Fund;

                           (5)      To invest in a common, collective, or pooled
         trust fund (the provisions of which are incorporated herein by
         reference) maintained by any corporate Trustee hereunder pursuant to
         Revenue Ruling 81-100, 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, or pooled trust fund which contemplate the
         commingling for investment purposes of such trust assets with trust
         assets of other trusts. The Trustee may withdraw from such common,
         collective, or pooled trust fund all or such part of the Trust Fund as
         the Trustee may deem advisable;

                           (6)      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;

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

                           (8)      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;

                           (9)      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;

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

                                       44
<PAGE>

                           (11)     To apply for and procure from the Insurer as
         an investment of the Trust Fund such annuity, or other Contracts (on
         the life of any Participant, or in the case of a Profit Sharing Plan,
         on the joint life of a Participant and any person in whom the
         Participant has an insurable interest) 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;

                           (12)     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 specific authority to invest in any type of deposit of the
         Trustee (or of a financial institution related to a Trustee);

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

                           (14)     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;

                           (15)     To deposit monies in federally insured
         savings accounts or certificates of deposit in banks or savings and
         loan associations;

                           (16)     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 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;

                           (17)     Notwithstanding anything hereinabove to the
         contrary, the Trustee shall not, at any time after December 31, 1981,
         invest any portion of a Participant's Directed Account in collectibles
         within the meaning of Code Section 408(m);

                           (18)     To distribute loan proceeds to Participants
         and Beneficiaries in accordance with Section 7.6 and to accept such
         documentation, notices, communications and validations (including
         signatures) in connection with such loans as the Trustee determines or
         as directed by the Administrator if the Trustee is a Directed Trustee;
         and

                           (19)     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.

7.3      DIRECTED TRUSTEE

                           (a)      Notwithstanding any of the provisions of
         this Plan to the contrary, and to the extent permitted by applicable
         law, this Section 7.3 shall apply in the event MFS Heritage Trust (or
         any successor appointed by the sponsoring organization of this Plan) or
         any other eligible entity is designated to serve as a Directed Trustee
         of this Plan. A Directed Trustee shall serve in accordance with this
         Section.

                           (b)      The Administrator, which for purposes of
         this Section shall also mean a person who has been delegated the
         authority of Administrator in accordance with the terms of the Plan,
         shall direct the Directed Trustee in the performance of the duties and
         obligations of the Trustee set forth in the Plan, or as may exist under
         common law or statutory authority (including the Act), unless the
         Administrator has properly delegated its authority hereunder to another
         party other than the Directed Trustee in accordance with the terms of
         the Plan. The Employer represents that all directions given by it or
         the Administrator or any other person, whether to the Trustee or to any
         service agent, shall comply with the terms of the Plan, the Act and all
         other applicable law.

                           (c)      Powers, rights and authority of a Trustee
         under the terms of the Plan or under common law or statutory authority
         (including the Act) shall vest in, and shall be exercised solely by,
         the Administrator by directing the Directed Trustee, or if the Plan
         Administrator has properly delegated its authority hereunder to another
         party other than the Directed Trustee in accordance with the terms of
         the Plan, by such other party directing the Trustee.

                           (d)      The duties and obligations of a Directed
         Trustee shall be limited to holding title to Plan assets and performing
         such clerical, administrative, ministerial or recordkeeping duties as
         may be associated therewith or pursuant to instructions or directions
         from the Plan Administrator in the exercise of the Administrator's
         fiduciary authority hereunder (including Trustee direction authority
         pursuant to Section 7.3(b) or Section 7.3(c). No amendment to the Plan
         shall place any other duties and obligations on the Trustee without its
         written consent. The Trustee may consult with legal counsel

                                       45
<PAGE>

         concerning any questions that may arise with reference to its rights
         and duties under the Plan, and the opinion of such counsel shall be
         full and complete protection in respect of any action taken or omitted
         by the Trustee hereunder in good faith and in accordance with the
         opinion of such counsel.

                           (e)      The Employer, Administrator and Trustee
         expressly acknowledge and agree that the Trustee is a directed trustee
         as described in Section 403(a) of the Act, that this Section shall
         constitute an allocation of fiduciary duties for purposes of Section
         403(a) of the Act and that the Directed Trustee shall have no residual
         fiduciary obligations whatsoever with respect to Plan assets or Plan
         operations, no responsibility or obligation whatsoever to ascertain or
         to inquire with respect to the propriety of any action, of any Plan
         fiduciary, and in all respects shall have no obligation other than the
         Trustee function of holding title to Plan Assets and such
         administrative, clerical or ministerial duties as may be associated
         therewith or with the exercise of authority (including Trustee
         authority to direct or instruct the Trustee hereunder) by the
         Administrator. The Employer, Administrator and Trustee intend that the
         provisions of this Section be construed and interpreted accordingly.

                           (f)      A Directed Trustee shall be under no duty
         whatsoever to question or otherwise ascertain the propriety or
         authority of any fiduciary action, instructions or directions hereunder
         including, without limitation, any instructions or directions received
         from the Employer, Administrator or Participant.

                           (g)      The performance by the Directed Trustee of
         any act or exercise of any right or power of a Trustee as enumerated
         under the terms of the Plan or as may exist under common law or
         statutory authority, including the Act, shall be taken only as directed
         by the Employer, by the Administrator in its fulfillment of its duties
         and obligations or the exercise of its powers and rights hereunder or
         as directed by the Participants as to matters that may be directed by
         Participants. The Trustee shall be under no duty to take any action
         other than as herein specified with respect to the Trust Fund unless
         the Administrator, Employer or Participant shall furnish the Trustee
         with instructions in proper form and such instructions shall have been
         specifically agreed to by the Trustee in writing; or to defend or
         engage in any suit with respect to the Trust Fund unless the Trustee
         shall have first agreed in writing to do so and shall have been fully
         indemnified to the satisfaction of the Trustee. The Trustee shall be
         entitled to rely conclusively upon, and shall be fully protected in
         taking any action or omitting to take an action in good faith in
         reliance upon, any instructions, notices, communications or instruments
         believed to be genuine and properly communicated. Any such notification
         may be proved by original copy or reproduced copy thereof, including,
         without limitation, a photocopy, a facsimile transmission, an
         electronic image or any other electronic reproduction. For purposes of
         this Section, the Trustee may (but is not required to) give the same
         effect to a telephonic instruction, voice recording, or any instruction
         received through electronic commerce as it gives to a written
         instruction, and the Trustee's action in doing so shall be protected to
         the same extent as if such telephonic or electronic instructions were,
         in fact, a written instruction. Any such instruction may be proved by
         audio-recorded tape, electronic reproduction or other means acceptable
         to the Trustee, as the case may be. If the Trustee receives
         instructions or other information that are, in the opinion of the
         Trustee, incomplete or not clear, the Trustee may request instructions
         or other information from the Administrator. Pending receipt of any
         such instructions or other information, the Trustee shall not be liable
         to anyone for any loss resulting from any delay, action or inaction on
         the part of the Trustee.

                           (h)      A reference to a Trustee in Sections 7.1,
         7.3, 7.8, 7.9, 7.11, 7.12 and 7.13 shall include a Directed Trustee. A
         reference to a Trustee in Sections 7.2, 7.5, 7.6, 7.10 and 7.14 shall
         not apply to a Directed Trustee provided, however, that a Directed
         Trustee may, upon the instruction of the Administrator or other
         fiduciary designated by the Administrator exercising authority under
         such provisions, or, as to matters subject to Participant direction,
         upon instruction of a Participant, perform any clerical, administrative
         or ministerial tasks required to permit the fiduciary to perform under
         such Sections or the Participant to exercise his or her authority under
         the Plan.

                           (i)      The receipt by the Directed Trustee of (a)
         Instructions or direction from the Plan Administrator to the Directed
         Trustee concerning the voting of securities (including Employer
         securities) pursuant to Section 7.14(b)(ii) or tendering or exchanging
         of securities (including Employer securities) pursuant to Section
         7.14(b) as to which the Administrator is directing the Trustee pursuant
         to the Administrator's authority under Section 7.14 ("Administrator
         Instructions") and/or (b) instructions from Participants to the
         Directed Trustee as to the voting of shares or other action concerning
         shares credited to their accounts ("Participant Instructions"), shall
         be deemed to be a certification by the Plan Administrator, to the
         effect that:

                           (1)      the Employer (or Administrator) has complied
                                    with the Employer's or Administrator's
                                    obligation under Section 7.14(b);

                           (2)      in connection with Participant Instructions:

                                    (i)      the Employer or Administrator has
                                             established procedures for the
                                             collection and timely transmission
                                             of Participants' voting, tender,
                                             exchange or other directions to the
                                             Directed Trustee;

                                    (ii)     the Employer or Administrator has
                                             furnished to Participants all
                                             information required by law to be
                                             provided to Participants and has
                                             furnished such information in a
                                             timely basis as required by law;
                                             and

                                       46
<PAGE>

                                    (iii)    the Employer or Administrator has
                                             informed Participants of the manner
                                             in which unallocated shares if any
                                             will be voted or tendered and how
                                             the Administrator will instruct the
                                             Directed Trustee to treat
                                             non-responses from Participants.

                           (3)      The execution by the Directed Trustee of any
                                    such Administrator Instructions or
                                    Participants Instructions is in compliance
                                    with all applicable laws and regulations
                                    including the Act and regulations
                                    thereunder.

                           (j)      Neither the Directed Trustee nor any
         custodian shall exercise rights (including voting rights) with respect
         to securities held by the Directed Trustee or a custodian under the
         Plan, except as instructed by the person authorized (the "Authorized
         Person") to exercise such rights under the Plan including the Employer,
         Administrator or Participant (in the case of Participant Directed
         Accounts or Participant voting rights). The Directed Trustee and each
         custodian are individually authorized and instructed to furnish to any
         issuer (an "Issuer") of securities (including the Employer in the case
         of "qualifying employer securities" as permitted under Section 7.14 of
         this Plan) or to other appropriate parties, including, without
         limitation, proxy solicitation firms, proxy tabulation firms, and
         transfer agents, such authorization (including executed proxies) as the
         Issuer or other party may require from the Trustee or custodian, as the
         legal owner or the person recognized as having the authority of the
         legal owner of the securities, for the Issuer or other party to accept,
         process and otherwise follow the instructions of the Authorized Party
         in connection with the exercise of any right with respect to such
         securities.

                           A Directed Trustee, to the extent permitted by
         applicable law, and in the manner consistent with this Article, may
         satisfy its obligations to follow directions from an Authorized Person
         in connection with the exercise of rights with respect to securities or
         other property held by the Directed Trustee by: (i) causing, or
         establishing a mechanism for, the communication of instructions of the
         Authorized Person to the appropriate recipient or collector of the
         votes or other communications from the holders of the securities or
         other property; (ii) utilizing such agents and designees as the
         Directed Trustee may from time to time deem appropriate including,
         without limitation, proxy solicitation and/or proxy tabulation firms;
         (iii) utilizing such means of communication as the Directed Trustee
         deems appropriate including, without limitation, telephonic and
         electronic communications of all kinds (such as electronic mail) and
         (iv) to accept and recognize signatures (and all other forms of
         validation) in electronic or other format. Such mechanism may permit
         instructions of the Authorized Person to automatically constitute the
         direction of the legal owner of the securities or other property.

                           Notwithstanding the foregoing, the Administrator is
         the Authorized Person who shall vote the proxies of mutual fund shares
         and the Participants are the Authorized Persons who shall vote the
         proxies of Employer securities and securities held in brokerage
         accounts. With respect to the exercise of any other rights, including
         voting rights, associated with any other securities held by the Trustee
         or custodian under the Plan, the Administrator shall exercise such
         rights unless otherwise agreed to by the Employer and the Trustee. The
         Administrator shall be responsible for determining whether all
         Authorized Persons have properly exercised rights to securities,
         including voting rights, and whether the proxy solicitation and/or
         proxy tabulation firms have received the votes or other communications
         from such Authorized Persons.

                           (k)      Unless otherwise elected in the Adoption
         Agreement, if MFS Heritage Trust Company is the Directed Trustee,
         Participant Directed Investments will be required for all accounts and
         Section 4.10 shall apply.

                                       47
<PAGE>

7.4      CUSTODIANS

                  (a)      If there is a discretionary Trustee, the Employer may
         appoint, or instruct the Trustee to appoint, one or more custodians.
         Such custodians shall have the same powers, rights and duties as a
         Directed Trustee. Any reference in the Plan to a Directed Trustee also
         is a reference to a custodian unless the context of the Plan indicates
         otherwise.

                  (b)      If there is a Directed Trustee, the Employer may
         appoint, or instruct the Directed Trustee to appoint, one or more
         custodians and to enter into custody agreements with such custodians
         pursuant to which the custodians may hold assets of the Plan and
         perform such services as may be specified in such custody agreements
         including, without limitation, establishing appropriate asset accounts
         and reporting and accounting procedures.

                  (c)      A limitation of the Trustee's or Directed Trustee's
         liability by Plan provision is also a limitation of each custodian's
         liability. Any action taken by the custodian at the direction of a
         discretionary Trustee or Administrator satisfies any provision in the
         Plan requiring the Trustee to take such action.

7.5      LIFE INSURANCE

                           (a)      The Trustee, at the direction of the
         Administrator and pursuant to instructions from the individual
         designated in the Adoption Agreement for such purpose and subject to
         the conditions set forth in the Adoption Agreement, shall ratably apply
         for, own, and pay all premiums on Contracts on the lives of the
         Participants or, in the case of a profit sharing plan (including a
         401(k) profit sharing plan), on the joint lives of a Participant and
         any person in whom the Participant has an insurable interest. Any
         initial or additional Contract purchased on behalf of a Participant
         shall have a face amount of not less than $1,000, the amount set forth
         in the Adoption Agreement, or the limitation of the Insurer, whichever
         is greater. If a life insurance Contract is to be purchased for a
         Participant, the aggregate premium for ordinary life insurance for each
         Participant must be less than 50% of the aggregate employer
         contributions and Forfeitures allocated to a Participant's Combined
         Account. For purposes of this limitation, ordinary life insurance
         Contracts are Contracts with both non-decreasing death benefits and
         non-increasing premiums. If term insurance or universal life insurance
         is purchased with such contributions, the aggregate premium must be 25%
         or less of the aggregate contributions and Forfeitures allocated to a
         Participant's Combined Account. If both term insurance and ordinary
         life insurance are purchased with such contributions, the amount
         expended for term insurance plus one-half of the premium for ordinary
         life insurance may not in the aggregate exceed 25% of the aggregate
         Employer contributions and Forfeitures allocated to a Participant's
         Combined Account. Notwithstanding the preceding, the limitations
         imposed herein with respect to the purchase of life insurance shall not
         apply, in the case of a Profit Sharing Plan, to the portion of a
         Participant's Account that has accumulated for at least two (2) Plan
         Years or to the entire Participant's Account if a Participant has been
         a Participant in the Plan for at least five (5) years.

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

                           (c)      Notwithstanding anything hereinabove to the
         contrary, amounts credited to a Participant's Qualified Voluntary
         Employee Contribution Account pursuant to Section 4.9, shall not be
         applied to the purchase of life insurance Contracts.

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

                                       48
<PAGE>

7.6      LOANS TO PARTICIPANTS

                  (a)      If specified in the Adoption Agreement, the Trustee
         (or the Administrator if the Trustee is a Directed Trustee or if loans
         are treated as Participant directed investments pursuant to the
         Adoption Agreement) may, in the Trustee's (or, if applicable, the
         Administrator's) sole discretion, make loans to Participants or
         Beneficiaries under the following circumstances: (1) loans shall be
         made available to all Participants and Beneficiaries on a reasonably
         equivalent basis; (2) loans shall not be made available to Highly
         Compensated Employees in an amount greater than the amount made
         available to other Participants; (3) loans shall bear a reasonable rate
         of interest; (4) loans shall be adequately secured; and (5) loans shall
         provide for periodic repayment over a reasonable period of time.

                  (b)      Loans shall not be made to any Shareholder-Employee
         or Owner-Employee unless an exemption for such loan is obtained
         pursuant to Act Section 408 or such loan would otherwise not be a
         prohibited transaction pursuant to Code Section 4975 and Act Sections
         406 and 408.

                  (c)      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 this
                  Plan and all other plans of the Employer.

                  (d)      No Participant loan shall take into account the
         present value of such Participant's Qualified Voluntary Employee
         Contribution Account.

                  (e)      Loans shall be required to 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 the 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, principal residence has the same meaning as principal
         residence under Code Section 1034. Notwithstanding the foregoing, loan
         repayments may be suspended under this Plan as permitted under Code
         Section 414(u)(4) for qualified military service.

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

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

                  (h)      A Participant loan program shall be established which
         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;

                  (4)      limitations, if any, on the types and amounts of
                  loans offered, including what constitutes a hardship or
                  financial need if selected in the Adoption Agreement;

                  (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.

                                       49
<PAGE>

                           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 this Plan. Furthermore,
         such Participant loan program may be modified or amended in writing
         from time to time without the necessity of amending this Section of the
         Plan.

                  (i)      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 Treasury Regulations.

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

                  (k)      For purposes of this Section, the term "Participant"
         shall mean any Employee as defined in Article I.

7.7      MAJORITY ACTIONS

                  Except where there has been an allocation and delegation of
powers, if there shall be more than one Trustee, they shall act by a majority of
their number, but they may authorize one or more of them to sign papers on their
behalf.

7.8      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 compensation from the Employer
shall not receive compensation from this 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.

7.9      ANNUAL REPORT OF THE TRUSTEE

         (a)      Within a reasonable period of time after the later of the
Anniversary Date or receipt of the Employer's 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:

                  (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.

7.10     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.

                                       50
<PAGE>

                  (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.

7.11     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, any 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 7.9 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 7.9 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 7.9 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 7.9 and this
         subparagraph.

7.12     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.

7.13     TRUSTEE INDEMNIFICATION

                  The Trustee shall not be responsible in any way for the
collection of contributions provided for under the Plan, the purpose or
propriety of any distribution made pursuant to Section V hereof, or any action
or inaction taken pursuant to the direction of the Administrator and/or
Employer. The Plan and Employer shall at all times fully indemnify and save
harmless the Trustee, its agents, affiliates, successors and assigns, and their
officers, directors, and employees, from any and all liability arising from
distributions so made or actions so taken (or not taken), and from any and all
other liability whatsoever which may arise in connection with this Agreement,
except liability arising form the gross negligence or willful misconduct of the
Trustee. The Trustee shall be under no duty to take any action other than as
herein specified with respect to the Trust Account unless the Administrator or
Employer shall furnish the Trustee with instructions in proper form and such
instructions shall have been specifically agreed to by the Trustee in writing;
or to defend or engage in any suit with respect to the Trust Account unless the
Trustee shall have first agreed in writing to do so and shall have been fully
indemnified to the satisfaction of the Trustee.

7.14     EMPLOYER SECURITIES AND REAL PROPERTY

                           (a)      The Trustee shall be empowered to acquire
and hold qualifying Employer securities and qualifying Employer real property,
as those terms are defined in the Act. However, no more than 100%, in the case
of a Profit Sharing Plan or 401(k)

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<PAGE>

Plan or ten percent (10%), in the case of a money purchase plan of the fair
market value of all the assets in the Trust Fund may be invested in qualifying
Employer securities and qualifying Employer real property.

                           Notwithstanding the above, for Plan Years beginning
after December 31, 1998, if the Plan does not permit Participants to direct the
investment of the portion of their Elective Account attributable to Elective
Deferrals, then the Trustee shall not be permitted to acquire or hold qualifying
Employer securities and qualifying Employer real property if the fair market
value of such securities and property should amount to more than ten percent
(10%) of the portion of a Participant's Elective Account attributable to
Elective Deferrals.

                           (b)      The following provisions shall apply in the
event and to the extent that the Plan permits each Participant to direct the
investment of the Participant Accounts:

                           (i)      Voting of Stock. Each Participant shall have
                                    the right to instruct the Trustee as to the
                                    manner in which to vote that number of
                                    shares of Employer stock credited to the
                                    Participant Account. The number of shares
                                    deemed credited to a Participant's Account
                                    shall be determined as of the date of record
                                    determined by the Employer for which an
                                    allocation has been completed under Section
                                    4.3 and Employer stock has actually been
                                    credited to a Participant's Account. To
                                    facilitate the Participants' voting rights,
                                    the Employer shall deliver to each
                                    Participant, on a timely basis, a copy of
                                    all proxies, notices and other information
                                    which it distributes to shareholders
                                    generally and such other information as may
                                    be required by law or as may be necessary to
                                    permit a Participant to exercise the
                                    Participant's authority to direct action
                                    with respect to all shares in such
                                    Participant's Account and as may be
                                    necessary to permit the Administrator to
                                    direct action with respect to unallocated
                                    shares.

                                    The directions of Participants shall be
                                    communicated in writing, telephonically or
                                    electronically and shall be held in
                                    confidence by the Trustee or the
                                    Intermediary as defined in paragraph (iii)
                                    below and not divulged to the Employer or
                                    any officer or employee thereof. Upon
                                    receipt of the directions, the Trustee shall
                                    vote as directed by the Participants. The
                                    Trustee shall not vote those shares of
                                    Employer stock credited to Participants'
                                    Accounts for which no voting directions have
                                    been received. The party having the voting
                                    authority under Section 7.2(c)(3) above
                                    shall instruct the Trustee how to vote any
                                    shares of Employer stock that have not been
                                    credited to Participants' Accounts.

                           (ii)     Tender Offer or Exchange Offer. In the event
                                    of a tender offer or exchange offer, each
                                    Participant shall have the right to direct
                                    the Trustee as to whether the shares of
                                    Employer stock credited to his or her
                                    Participant's Account shall be tendered or
                                    exchanged in response to such offer. The
                                    number of shares credited to Participants'
                                    accounts shall be determined as of the date
                                    of record determined by the Employer for
                                    which an allocation has been completed under
                                    Section 4.3 and Employer stock has actually
                                    been credited to Participants' Accounts. To
                                    facilitate the right to instruct the Trustee
                                    as to a tender or exchange offer, the
                                    Employer shall distribute to each
                                    Participant the same information as may be
                                    distributed to the stockholders of the
                                    Employer in connection with such offer and
                                    such additional information as may be
                                    required by law or as may be necessary to
                                    permit a Participant to exercise the
                                    Participant's authority to direct action
                                    with respect to all shares in such
                                    Participant's Account and as may be
                                    necessary to permit the Administrator to
                                    direct action with respect to unallocated
                                    shares.

                                    The directions of Participants shall be
                                    communicated in writing, telephonically or
                                    electronically and shall be held in
                                    confidence by the Trustee or the
                                    Intermediary, as defined in paragraph (iii)
                                    below and not divulged to the Employer, or
                                    any officer or employee thereof. Upon
                                    receipt of the directions, the Trustee shall
                                    take such action as directed by the
                                    Participants. The Trustee shall not tender
                                    or exchange those shares of Employer stock
                                    credited to Participants' Accounts for which
                                    no directions have been received. The
                                    Administrator shall instruct the Trustee
                                    whether to tender or exchange those shares
                                    of Employer stock that have not been
                                    credited to Participants' Accounts.

                           (iii)    The Employer shall be responsible for
                                    determining whether, under the circumstances
                                    prevailing at a given time, its fiduciary
                                    duty to Participants and Beneficiaries under
                                    the Plan and the Act requires that the
                                    Employer follow the advice of independent
                                    counsel as to the voting of Employer stock.
                                    The Employer will, in addition, establish
                                    procedures for the collection and timely
                                    transmission of each Participant's
                                    directions to the Trustee. Such procedures
                                    shall include such measures as may be
                                    necessary to insure the confidentiality of
                                    each Participant's directions, which
                                    measures may include, without limitation,
                                    appointment of an independent third party
                                    (the "Intermediary") to receive directions
                                    from each Participant, to compile the
                                    aggregate results of Participant directions

                                       52
<PAGE>

                                    and to communicate such results to the
                                    Trustee. For purposes of this Section 7.14,
                                    the term Participant includes any
                                    Beneficiary with an account in the Plan that
                                    is invested in Employer stock.

                           (c)      In addition, the following provisions shall
         apply in the event that MFS Heritage Trust Company (or any successor
         appointed by the sponsoring organization of this Plan) or other entity
         is designated to serve as a Directed Trustee of this Plan:

                           (i)      Employer Stock Limitation. The investment in
                                    qualifying Employer securities shall be
                                    restricted to publicly-traded common stock
                                    of the Employer or of an affiliate of the
                                    Employer.

                           (ii)     Employer Certification. The receipt by the
                                    Directed Trustee of instructions or
                                    directions from the Employer or
                                    Administrator pursuant to this Section 7.14
                                    shall be deemed to be certifications by the
                                    Employer or Administrator that the
                                    provisions of this Section 7.14, the Act and
                                    all applicable securities laws and
                                    regulations have been complied with by the
                                    Employer or Administrator.

                           (d)      In addition to its duties as described in
         Section 2.4 of the Plan, the Administrator will be responsible for
         filing all reports required under the Act and federal or state
         securities laws with respect to the Plan's ownership interest in
         Employer stock. The Administrator will establish such procedures, as it
         shall deem necessary for compliance with such reporting requirements
         and to monitor and restrict transfers into and out of Employer stock
         pursuant to the applicable requirements, if any, of Section 16 of the
         Securities Act of 1934, Section 404(c) of the Act and any other
         applicable law.

                                  ARTICLE VIII
                       AMENDMENT, TERMINATION AND MERGERS

8.1      AMENDMENT

                  (a)      The Employer shall have the right at any time to
         amend this Plan subject to the limitations of this Section. However,
         any amendment that affects the rights, duties or responsibilities of
         the 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)      The Employer may (1) change the choice of options in
         the Adoption Agreement, (2) add any addendum to the Adoption Agreement
         that is specifically permitted pursuant to the terms of Revenue
         Procedure 2000-20 or other Internal Revenue Service guidance applicable
         to master and prototype plans; (3) add overriding language to the
         Adoption Agreement when such language is necessary to satisfy Code
         Sections 415 or 416 because of the required aggregation of multiple
         plans, and (4) add certain model amendments published by the IRS which
         specifically provide that their adoption will not cause the Plan to be
         treated as an individually designed plan. An Employer that amends the
         Plan for any other reason, including a waiver of the minimum funding
         requirement under Code Section 412(d), will no longer participate in
         this prototype plan and this Plan will be considered to be an
         individually designed plan. Notwithstanding the preceding, the
         attachment to the Adoption Agreement of any addendum specifically
         authorized by the Plan or a list of any Section 411(d)(6) protected
         benefits which must be preserved shall not be considered an amendment
         to the Plan.

                  (c)      The Employer expressly delegates authority to the
         sponsoring organization of this Plan, the right to amend this Plan by
         submitting a copy of the amendment to each Employer who has adopted
         this Plan, after first having received a ruling or favorable
         determination from the IRS that the Plan as amended qualifies under
         Code Section 401(a) and the Act (unless a ruling or determination is
         not required by the IRS).

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

                  (e)      Except as permitted by Regulations (including
         Treasury Regulation Section 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.

                                       53
<PAGE>

         No amendment to the Plan shall be effective or restrict an optional
         form of benefit. The preceding sentence shall not apply to a Plan
         amendment that eliminates or restricts the ability or a Participant to
         receive payment of his or her account balance under a particular
         optional form of benefit if the amendment satisfies the conditions in
         (1) and (2) below:

                  (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 90th day after the date
                           the Participant receiving the distribution has been
                           furnished a summary that reflects the amendment and
                           that satisfies the requirements of the Act and 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 and shall not thereafter be
         subject to forfeiture, and all unallocated amounts, including
         Forfeitures, shall be allocated to the accounts of all Participants in
         accordance with the provisions hereof.

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

                  (c)      This Plan and Trust shall automatically terminate
         when all assets have been distributed. In addition to the Employer's
         termination of this Plan and Trust, the Employer directs the Trustee to
         distribute all assets of this Plan and Trust upon the occurrence of any
         of the following events: (i) an order or a direction by the Department
         of Labor, by a trustee in bankruptcy, or by a court of competent
         jurisdiction that requires a distribution of Plan assets; (ii) the
         merger, consolidation or reorganization of the Employer, unless all
         assets are merged into the surviving entity's plan and trust or the
         surviving entity adopts this Plan and Trust within a reasonable period
         following such merger, consolidation or reorganization; and/or (iii)
         when the Employer or Administrator fails to provide rollover, transfer
         or distribution instructions to the Trustee within a reasonable period
         following the liquidation, dissolution or complete cessation of the
         Employer's business. In such circumstances, the Trustee shall
         distribute all assets in the Plan pursuant to rollover, transfer or
         distribution instructions from the Employer or Administrator or, in the
         absence of such instructions, the Trustee shall distribute or transfer
         all assets in the Plan in accordance with the directions of the
         Participants or Beneficiaries and in accordance with their interests in
         the Plan.

8.3      MERGER, CONSOLIDATION OR TRANSFER OF ASSETS

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

                                   ARTICLE IX
                              TOP HEAVY PROVISIONS

9.1      TOP HEAVY PLAN REQUIREMENTS

                  For any Top Heavy Plan Year, the Plan shall provide the
special vesting requirements of Code Section 416(b) pursuant to Section 6.4 of
the Plan and the special minimum allocation requirements of Code Section 416(c)
pursuant to Section 4.3(f) of the Plan.

                                       54
<PAGE>

9.2      DETERMINATION OF TOP HEAVY STATUS

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

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

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

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

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

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

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

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

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

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

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

                                       55
<PAGE>

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

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

                  (g)      "Valuation date" means the date elected by the
         Employer in the Adoption Agreement as of which account balances or
         accrued benefits are valued for purposes of calculating the top heavy
         ratio. Regardless of any election to the contrary or in the absence of
         any election, the Valuation Date shall include the Anniversary Date and
         may include any other date or dates deemed necessary or appropriate by
         the Administrator for the valuation of Participants' Accounts during
         the Plan Year, which may include any day that the Trustee, any transfer
         agent appointed by the Trustee or the Employer, or any stock exchange
         used by such agent, are open for business.

                                    ARTICLE X
                                  MISCELLANEOUS

10.1     EMPLOYER ADOPTIONS

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

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

10.2     PARTICIPANT'S RIGHTS

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

10.3     ALIENATION

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

                  (b)      Subsection (a) shall not apply to the extent a
         Participant or Beneficiary is indebted to the Plan by reason of a loan
         made pursuant to Section 7.6. At the time a distribution is to be made
         to or for a Participant's or Beneficiary's benefit, such portion of the
         amount to be distributed as shall equal such indebtedness shall be paid
         to the Plan, to apply against or discharge such indebtedness. Prior to
         making a payment, however, the Participant or Beneficiary must be given
         notice by the Administrator that such indebtedness is to be so paid in
         whole or part from the Participant's interest in the Plan. If the
         Participant or Beneficiary does not agree that the indebtedness is a
         valid claim against the Participant's interest in the Plan, the
         Participant or Beneficiary shall be entitled to a review of the
         validity of the claim in accordance with procedures provided in
         Sections 2.10 and 2.11.

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

                  (d)      Notwithstanding any provision of this Section to the
         contrary, an offset to a Participant's accrued benefit against an
         amount that the Participant is ordered or required to pay the Plan with
         respect to a judgment, order, or decree issued,

                                       56
<PAGE>

         or a settlement entered into, on or after August 5, 1997, shall be
         permitted in accordance with Code Sections 401(a)(13)(C) and (D).

10.4     CONSTRUCTION OF PLAN

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

10.5     GENDER AND NUMBER

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

10.6     LEGAL ACTION

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

10.7     PROHIBITION AGAINST DIVERSION OF FUNDS

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

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

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

10.8     EMPLOYER'S AND TRUSTEE'S PROTECTIVE CLAUSE

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

10.9     INSURER'S PROTECTIVE CLAUSE

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

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<PAGE>

10.10    RECEIPT AND RELEASE FOR PAYMENTS

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

10.11    ACTION BY THE EMPLOYER

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

10.12    NAMED FIDUCIARIES AND ALLOCATION OF RESPONSIBILITY

                  The named Fiduciaries of this Plan are (1) the Employer, (2)
the Administrator, (3) the Trustee (if the Trustee has discretionary authority
as elected in the Adoption Agreement or as otherwise agreed upon by the Employer
and the Trustee), and (4) any Investment Manager appointed hereunder. The named
Fiduciaries shall have only those specific powers, duties, responsibilities, and
obligations as are specifically given them under the Plan including, but not
limited to, any agreement allocating or delegating their responsibilities, the
terms of which are incorporated herein by reference. In general, the Employer
shall have the sole responsibility for making the contributions provided for
under the Plan; and shall have the sole authority to appoint and remove the
Trustee and the Administrator; to formulate the Plan's funding policy and
method; and to amend the elective provisions of the Adoption Agreement or
terminate, in whole or in part, the Plan. The Administrator shall have the sole
responsibility for the administration of the Plan, which responsibility is
specifically described in the Plan. If the Trustee has discretionary authority,
it shall have the sole responsibility of management of the assets held under the
Trust, except those assets, the management of which has been assigned to an
Investment Manager or Administrator, 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. No named Fiduciary shall
guarantee the Trust Fund in any manner against investment loss or depreciation
in asset value. Any person or group may serve in more than one Fiduciary
capacity.

10.13    HEADINGS

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

10.14    APPROVAL BY INTERNAL REVENUE SERVICE

                  Notwithstanding anything herein to the contrary, if, pursuant
to a timely application filed by or on behalf of the Plan, the Commissioner of
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. If
the Employer's Plan fails to attain or retain qualification, such Plan will no
longer participate in this prototype plan and will be considered an individually
designed plan.

10.15    UNIFORMITY

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

10.16    PAYMENT OF BENEFITS

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

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<PAGE>

                                   ARTICLE XI
                             PARTICIPATING EMPLOYERS

11.1     ELECTION TO BECOME A PARTICIPATING EMPLOYER

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

11.2     REQUIREMENTS OF PARTICIPATING EMPLOYERS

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

                  (b)      The Trustee may, but shall not be required to,
         commingle, hold and invest as one Trust Fund all contributions made by
         Participating Employers, as well as all increments thereof.

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

11.3     DESIGNATION OF AGENT

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

11.4     EMPLOYEE TRANSFERS

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

11.5     PARTICIPATING EMPLOYER'S CONTRIBUTION AND FORFEITURES

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

11.6     AMENDMENT

                  Amendment of this Plan by the Employer at any time when there
shall be a Participating Employer that is an Affiliated Employer hereunder shall
only be by the written action of each and every Participating Employer and with
the consent of the Trustee where such consent is necessary in accordance with
the terms of this Plan.

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<PAGE>

11.7     DISCONTINUANCE OF PARTICIPATION

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

11.8     ADMINISTRATOR'S AUTHORITY

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

11.9     PARTICIPATING EMPLOYER CONTRIBUTION FOR AFFILIATE

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

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

                                   ARTICLE XII
                           CASH OR DEFERRED PROVISIONS

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

12.1     FORMULA FOR DETERMINING EMPLOYER'S CONTRIBUTION

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

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

                  (2)      If elected in the Adoption Agreement, a matching
                  contribution and/or a Qualified Matching Contribution equal to
                  the percentage, if any, specified in the Adoption Agreement of
                  the Elective Deferrals or Voluntary Employee Contributions, if
                  applicable, of each Participant eligible to share in the
                  allocations of the matching contribution and/or qualified
                  matching contributions, plus

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

                  (4)      If elected in the Adoption Agreement, a discretionary
                  Qualified Non-Elective Contribution.

                  (b)      Notwithstanding the foregoing, if the Employer is not
         a tax-exempt entity, then the Employer's contributions for any Fiscal
         Year may generally not exceed the maximum amount allowable as a
         deduction to the Employer under the provisions of Code Section 404.
         However, to the extent necessary to provide the top heavy minimum
         allocations, the Employer

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<PAGE>

         shall make a contribution even if it exceeds current or accumulated Net
         Profit or the amount which is deductible under Code Section 404. All
         contributions by the Employer shall be made in cash or in such property
         as is acceptable to the Trustee.

12.2     PARTICIPANT'S SALARY REDUCTION ELECTION

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

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

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

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

                           The Employer may allow Participants upon proper
         notice and approval to enter into a special salary reduction agreement
         to make Elective Deferrals in an amount up to one hundred percent of
         their compensation for one or more payroll periods in the final month
         of the Plan Year. However, catch-up contributions and annual bonus
         contributions may not cause a Participant's elective Deferral
         contributions for the Plan Year to exceed his Compensation times the
         Plan's maximum allowable deferral percentage or the maximum dollar
         amount permitted under Section 402(g) of the Code. The Employer has the
         right to refuse to allow a Participant to make such contributions if
         they would adversely affect the Plan's ability to pass the ADP Test
         and/or the A C P Test.

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

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

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

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

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

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

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

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<PAGE>

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

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

                  (d)      A Participant's elective deferrals made under this
         Plan and all other plans, contracts or arrangements of the Employer
         maintaining this Plan during any calendar year shall not exceed the
         dollar limitation imposed by Code Section 402(g), as in effect at the
         beginning of such calendar year. This dollar limitation shall be
         adjusted annually pursuant to the method provided in Code Section
         415(d) in accordance with Treasury Regulations. For this purpose,
         elective deferrals means, with respect to a calendar year, the sum of
         all Employer contributions made on behalf of such Participant pursuant
         to an election to defer under any qualified cash or deferred
         arrangement as described in Code Section 401(k), any simple IRA Plan
         described in Code Section 408(p)(2), any salary reduction simplified
         employee pension (as defined in Code Section 408(k)(6)), any eligible
         deferred compensation plan under Code Section 457, any plans described
         under Code Section 501(c)(18), and any Employer contributions made on
         the behalf of a Participant for the purchase of an annuity contract
         under Code Section 403(b) pursuant to a salary reduction agreement.
         Elective deferrals shall not include any deferrals properly distributed
         as excess Annual Additions pursuant to Section 4.5.

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

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

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

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

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

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

                           For the purpose of this subsection, "Income" means
         the amount of income or loss allocable to a Participant's Excess
         Deferrals for the Plan Year, which amount shall be allocated in the
         same manner as income or losses are allocated pursuant to Section
         4.3(c). However, Income for the period between the end of the taxable
         year of the Participant and the date of the distribution (the "gap
         period") is not required to be distributed.

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

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

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

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<PAGE>

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

                  (j)      The Employer and the Administrator shall establish
         procedures necessary to implement the salary reduction elections
         provided for herein. Such procedures may contain limits on salary
         deferral elections such as limiting elections to whole percentages of
         Compensation or to equal dollar amounts per pay period that an election
         is in effect. Such procedures shall also include procedures for
         providing each newly hired Employee, and each current Employee on an
         annual basis, with a notice that explains the Compensation reduction
         elections (including any automatic Compensation deduction election) and
         the Employee's right to elect to have or not have such Compensation
         reduction contributions made to the Plan or to alter the amount of
         those contributions, including the procedure for exercising that right
         and the timing for implementation of any such election.

12.3     ALLOCATION OF CONTRIBUTION, FORFEITURES AND EARNINGS

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

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

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

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

                  Except, however, in order to be entitled to receive any
                  Employer matching contribution, a Participant must satisfy the
                  conditions for sharing in the Employer matching contribution
                  as set forth in the Adoption Agreement. Furthermore,
                  regardless of any election in the Adoption Agreement to the
                  contrary, for the Plan Year in which this Plan terminates, a
                  Participant shall only be eligible to share in the allocation
                  of the Employer's contributions for the Plan Year if the
                  Participant is employed at the end of the Plan Year and has
                  completed a Year of Service (or Period of Service if the
                  Elapsed Time Method is elected).

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

                  (4)      With respect to the Employer's Qualified Non-Elective
                  Contribution made pursuant to Section 12.1(a)(4), to each
                  Participant's (excluding Highly Compensated Employees, if
                  elected in the Adoption Agreement) Qualified Non-Elective
                  Contribution Account in accordance with the Adoption
                  Agreement.

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

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

                  (e)      Notwithstanding anything herein to the contrary
         (other than Sections 4.3(f) and 11.3(f)), Participants shall only share
         in the allocations of the Employer's matching contribution made
         pursuant to Section 12.1(a)(2), the Employer's Non-Elective
         Contributions made pursuant to Section 12.1(a)(3), the Employer's
         Qualified Non-Elective Contribution made pursuant to Section
         12.1(a)(4), and Forfeitures as provided in the Adoption Agreement.
         Furthermore, for non-standardized plans, regardless of any election in
         the Adoption Agreement to the contrary, for the Plan Year in which this
         Plan terminates, a Participant shall only be eligible to share in the
         allocation of the Employer's contributions for the Plan Year if the
         Participant is

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<PAGE>

         employed at the end of the Plan Year and has completed a Year of
         Service (or Period of Service if the Elapsed Time Method is elected).

                  (f)      Notwithstanding anything to the contrary, if this is
         a non-standardized Plan that would otherwise fail to meet the
         requirements of Code Section 410(b)(1) or 410(b)(2)(A)(i) and the
         Treasury Regulations thereunder (including Treasury Regulation Section
         1.401(a)(4)-2(b)(4)(vi)(D)(3) which treats Participants only receiving
         top heavy minimums as not benefiting) because Employer contributions
         would not be allocated to a sufficient number or percentage of
         Participants for a Plan Year, then the following rules may be applied:

                  (1)      The group of Participants eligible to share in the
                  Employer's contributions or Forfeitures for the Plan Year will
                  be expanded to include the minimum number of Participants who
                  would not otherwise be eligible as are necessary to satisfy
                  the requirements of Code Section 410(b)(1)(B). 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, when compared to
                  similarly situated Participants, have completed the greatest
                  number of Hours of Service in the Plan Year.

                  (2)      If after application of paragraph (1) above, the
                  requirements of Code Section 410(b)(1)(B) are still not
                  satisfied, then the group of Participants eligible to share in
                  the Employer's contribution or Forfeitures for the Plan Year
                  shall be further expanded to include the minimum number of
                  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, when compared
                  to similarly situated Participants, who have completed the
                  greatest number of Hours of Service in the Plan Year before
                  separation from service.

                           Nothing in this subsection 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 that 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.

12.4     ACTUAL DEFERRAL PERCENTAGE TESTS

                  (a)      Except as otherwise provided herein, this subsection
         applies if the prior year testing method is elected in the Adoption
         Agreement. The Actual Deferral Percentage ("ADP") for a Plan Year for
         Participants who are Highly Compensated Employees ("HCEs") for each
         Plan Year and the prior year's ADP for Participants who were Non-Highly
         Compensated Employees ("NHCEs") for the prior Plan Year must satisfy
         one of the following tests:

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

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

                  Notwithstanding the above, for purposes of applying the
                  foregoing tests with respect to the first Plan Year in which
                  the Plan permits any Participant to make Elective Deferrals,
                  the ADP for the prior year's NHCEs shall be deemed to be three
                  percent (3%) unless the Employer has elected in the Adoption
                  Agreement to use the current Plan Year's ADP for these
                  Participants. However, the provisions of this paragraph may
                  not be used if the Plan is a successor plan or is otherwise
                  prohibited from using such provisions pursuant to IRS Notice
                  98-1 (or superceding guidance).

                  (b)      Notwithstanding the foregoing, if the current year
         testing method is elected in the Adoption Agreement, the ADP tests in
         (a)(1) and (a)(2), above shall be applied by comparing the current Plan
         Year's ADP for Participants who are HCEs with the current Plan Year's
         ADP (rather than the prior Plan Year's ADP) for Participants who are
         NHCEs for the current Plan Year. Once made, this election can only be
         changed if the Plan meets the requirements for changing to the prior
         year testing method set forth in IRS Notice 98-1 (or superseding
         guidance).

                  (c)      This subsection applies to prevent the multiple use
         of the test set forth in subsection (a)(2) above. Any HCE eligible to
         make Elective Deferrals pursuant to Section 12.2 and to make after-tax
         voluntary Employee contributions or to receive matching contributions
         under this Plan or under any other plan maintained by the Employer or
         an Affiliated Employer, shall have either the actual deferral ratio
         adjusted in the manner described in Section 12.5 or the actual
         contribution ratio adjusted in the manner described in Section 12.7 so
         that the Aggregate Limit is not exceeded pursuant to Treasury
         Regulation Section 1.401(m)-2, the provisions of which are incorporated
         herein by reference. The amounts in excess of the Aggregate Limit shall
         be treated as either an Excess Contribution or an Excess Aggregate
         Contribution. The ADP and ACP of the HCEs

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<PAGE>

         are determined after any corrections required to meet the ADP and ACP
         tests and are deemed to be the maximum permitted under such tests for
         the Plan Year. Multiple use does not occur if either the ADP or ACP of
         the HCEs does not exceed 1.25 multiplied by the ADP and ACP of the
         NHCEs.

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

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

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

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

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

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

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

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

                  (j)      Notwithstanding anything in this Section to the
         contrary, the provisions of this Section and Section 12.5 may be
         applied separately (or will be applied separately to the extent
         required by Treasury Regulations) to each plan within the meaning of
         Treasury Regulation Section 1.401(k)-1(g)(11). Furthermore, for Plan
         Years beginning after December 31, 1998,

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<PAGE>

         the provisions of Code Section 401(k)(3)(F) may be used to exclude from
         consideration all NHCEs who have not satisfied the minimum age and
         service requirements of Code Section 410(a)(1)(A).

12.5     ADJUSTMENT TO ACTUAL DEFERRAL PERCENTAGE TESTS

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

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

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

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

                        (ii)  shall be made first from unmatched Elective
                        Deferrals and, thereafter, from Elective Deferrals which
                        are matched. Matching contributions which relate to
                        Excess Contributions shall be forfeited unless they are
                        considered distributed as an Excess Aggregate
                        Contribution pursuant to Section 12.7;

                        (iii) shall be adjusted for Income; and

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

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

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

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

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

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

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

                  (4)      For the purpose of this Section, "Income" means the
                  income or losses allocable to Excess Contributions for the
                  Plan Year, which amount shall be allocated at the same time
                  and in the same manner as income or losses are allocated
                  pursuant to Section 4.3(c). However, Income for the period
                  between the end of the Plan Year and the date of the
                  distribution (the "gap period") is not required to be
                  distributed.

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<PAGE>

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

                  (c)      Notwithstanding the above, within twelve (12) months
         after the end of the Plan Year, if the Employer has elected in the
         Adoption Agreement to use the current year testing method under
         Treasury Reg. Section 1.401(k)-1(b)(5)(i), the Employer may make a
         special Qualified Non-Elective Contribution or Qualified Matching
         Contribution in accordance with one of the following provisions which
         contribution shall be allocated to the Qualified Non-Elective
         Contribution Account or Qualified Matching Contribution Account of each
         Non-Highly Compensated Participant eligible to share in the allocation
         in accordance with such provision. The Employer shall provide the
         Administrator with written notification of the amount of the
         contribution being made and to which provision it relates.

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

                  (2)      A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the prior year testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants in non-standardized plans 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 share in the allocation and shall be disregarded.

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

                  (4)      A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.4. Such
                  contribution shall be allocated in equal amounts (per capita).
                  However, for purposes of this contribution, Non-Highly
                  Compensated Participants in non-standardized plans 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 share in the allocation and
                  shall be disregarded.

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

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

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

                  (8)      A Qualified Matching Contribution on behalf of
                  Non-Highly Compensated Participants in an amount sufficient to
                  satisfy (or to prevent an anticipated failure of) one of the
                  tests set forth in Section 12.4. Such contribution

                                       67
<PAGE>

                  shall be allocated to the Qualified Matching Contribution
                  Account of each Non-Highly Compensated Participant in the same
                  proportion that each Non-Highly Compensated Participant's
                  Elective Deferrals for the year bears to the total Elective
                  Deferrals of all Non-Highly Compensated Participants. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants in non-standardized plans 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 share in the allocation and shall be disregarded.

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

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

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

                  (e)      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.

12.6     ACTUAL CONTRIBUTION PERCENTAGE TESTS

                  (a)      Except as otherwise provided herein, this subsection
         applies if the prior year testing method is elected in the Adoption
         Agreement. The "Actual Contribution Percentage" ("ACP") for
         Participants who are HCEs for each Plan Year and the prior year's ACP
         for Participants who were NHCEs for the prior Plan Year must satisfy
         one of the following tests:

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

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

                  Notwithstanding the above, for purposes of applying the
                  foregoing tests with respect to the first Plan Year in which
                  the Plan permits any Participant to make Employee
                  contributions, provides for matching contributions, or both,
                  the ACP for the prior year's NHCEs shall be deemed to be three
                  percent (3%) unless the Employer has elected in the Adoption
                  Agreement to use the current Plan Year's ACP for these
                  Participants. However, the provisions of this paragraph may
                  not be used if the Plan is a successor plan or is otherwise
                  prohibited from using such provisions pursuant to IRS Notice
                  98-1 (or superceding guidance).

                  (b)      Notwithstanding the preceding, if the current year
         testing method is elected in the Adoption Agreement, the ACP tests in
         (a)(1) and (a)(2), above shall be applied by comparing the current Plan
         Year's ACP for Participants who are HCEs with the current Plan Year's
         ACP (rather than the prior Plan Year's ACP) for Participants who are
         NHCEs for the current Plan Year. Once made, this election can only be
         changed if the Plan meets the requirements for changing to the prior
         year testing method set forth in IRS Notice 98-1 (or superseding
         guidance).

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

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

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

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

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

                  (g)      For purposes of determining the ACP and the amount of
         Excess Aggregate Contributions pursuant to Section 12.7, only Employer
         Matching Contributions (excluding Matching Contributions forfeited or
         distributed pursuant to Section 12.2(e), 12.5(b), or 12.7(b))
         contributed to the Plan prior to the end of the succeeding Plan Year
         shall be considered. In addition, the Administrator may elect to take
         into account, with respect to Employees eligible to have Employer
         Matching Contributions made pursuant to Section 12.1(b) or after-tax
         voluntary Employee contributions made pursuant to Section 4.8 allocated
         to their accounts, elective deferrals (as defined in Treasury
         Regulation Section 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 Treasury Regulation Section
         1.401(m)-1(b)(2) which is incorporated herein by reference. The Plan
         Year must be the same as the plan year of the plan to which the
         elective deferrals and the qualified non-elective contributions are
         made.

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

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

                  (i)      For the purposes of this Section, if an HCE is a
         Participant under two (2) or more plans (other than an employee stock
         ownership plan as defined in Code Section 4975(e)(7)) which are
         maintained by the Employer or an Affiliated

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<PAGE>

         Employer to which Matching Contributions, nondeductible voluntary
         Employee contributions, or both, are made, all such contributions on
         behalf of such HCE shall be aggregated for purposes of determining such
         HCE's actual contribution ratio. However, if the plans have different
         plan years, this paragraph shall be applied by treating all plans
         ending with or within the same calendar year as a single plan.

                  (j)      For purposes of this Section and Section 12.7, a
         Highly Compensated Participant and a Non-Highly Compensated Participant
         shall include any Employee eligible to have Matching Contributions made
         pursuant to Section 12.1(a)(2) (whether or not a deferral election was
         made or suspended pursuant to Section 12.2(g)) allocated to such
         Participant's account for the Plan Year or to make salary deferrals
         pursuant to Section 12.2 (if the Employer uses salary deferrals to
         satisfy the provisions of this Section) or after-tax voluntary Employee
         contributions pursuant to Section 4.8 (whether or not nondeductible
         voluntary Employee contributions are made) allocated to the
         Participant's Account for the Plan Year.

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

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

                  (m)      Notwithstanding anything in this Section to the
         contrary, the provisions of this Section and Section 12.7 may be
         applied separately (or will be applied separately to the extent
         required by Treasury Regulations) to each plan within the meaning of
         Treasury Regulation Section 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 NHCEs who
         have not satisfied the minimum age and service requirements of Code
         Section 410(a)(1)(A).

12.7     ADJUSTMENT TO ACTUAL CONTRIBUTION PERCENTAGE TESTS

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

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

                  (1)      After-tax voluntary Employee contributions including
                  Excess Contributions recharacterized as after-tax voluntary
                  Employee contributions pursuant to Section 12.5(b)(2).
                  Matching contributions which relate to Excess Aggregate
                  Contributions shall be forfeited;

                  (2)      Employer matching contributions forfeited above.

                  (3)      Remaining Employer matching contributions.

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

                  (d)      For the purpose of this Section, Income means the
         income or losses allocable to Excess Aggregate Contributions for the
         Plan Year, which amount shall be allocated at the same time and in the
         same manner as income or losses

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<PAGE>

         are allocated pursuant to Section 4.3(c). However, Income for the
         period between the end of the Plan Year and the date of the
         distribution (the "gap period") is not required to be distributed.

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

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

                  (g)      Notwithstanding the above, within twelve (12) months
         after the end of the Plan Year, if the Employer has elected in the
         Adoption Agreement to use the current year testing method under
         Treasury Reg. Section 1.401(k)-1(b)(5)(i), the Employer may make a
         special Qualified Non-Elective Contribution or Qualified Matching
         Contribution in accordance with one of the following provisions which
         contribution shall be allocated to the Qualified Non-Elective
         Contribution Account or Qualified Matching Contribution Account of each
         Non-Highly Compensated eligible to share in the allocation in
         accordance with such provision. The Employer shall provide the
         Administrator with written notification of the amount of the
         contribution being made and for which provision it is being made
         pursuant to.

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

                  (2)      A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in the same proportion that
                  each Non-Highly Compensated Participant's 414(s) Compensation
                  for the year (or prior year if the prior year testing method
                  is being used) bears to the total 414(s) Compensation of all
                  Non-Highly Compensated Participants for such year. However,
                  for purposes of this contribution, Non-Highly Compensated
                  Participants in non-standardized plans 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 share in the allocation and shall be disregarded.

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

                  (4)      A Qualified Non-Elective Contribution may be made on
                  behalf of Non-Highly Compensated Participants in an amount
                  sufficient to satisfy (or to prevent an anticipated failure
                  of) one of the tests set forth in Section 12.6. Such
                  contribution shall be allocated in equal amounts (per capita).
                  However, for purposes of this contribution, Non-Highly
                  Compensated Participants in non-standardized plans 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 share in the allocation and
                  shall be disregarded.

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

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

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<PAGE>

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

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

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

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

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

12.8     SAFE HARBOR PROVISIONS

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

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

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

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

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<PAGE>

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

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

                           (5)      "Compensation" means Compensation as defined
                           in Section 1.11, except, for purposes of this
                           Section, no dollar limit, other than the limit
                           imposed by Code Section 401(a)(17), applies to the
                           Compensation of a Non-Highly Compensated Employee.
                           However, solely for purposes of determining the
                           Compensation subject to a Participant's deferral
                           election, the Employer may use an alternative
                           definition to the one described in the preceding
                           sentence, provided such alternative definition is a
                           reasonable definition within the meaning of Treasury
                           Regulation Section 1.414(s)-1(d)(2), permits each
                           Participant to elect sufficient Elective Deferrals to
                           receive the maximum amount of Matching Contributions
                           (determined using the definition of Compensation
                           described in the preceding sentence) available to the
                           Participant under the Plan and does not limit the
                           dollar amount of Compensation taken into account for
                           Non-Highly Compensated Participants.

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

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

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

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

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

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

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

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

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<PAGE>

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

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

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

12.9     ADVANCE DISTRIBUTION FOR HARDSHIP

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

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

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

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

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

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

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

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

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

                  (4)      The Plan, and all other plans maintained by the
                  Employer, provide that the Participant may not make elective
                  deferrals for the Participant's taxable year immediately
                  following the taxable year of the hardship distribution in
                  excess

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<PAGE>

                  of the applicable limit under Code Section 402(g) for such
                  next taxable year less the amount of such Participant's
                  elective deferrals for the taxable year of the hardship
                  distribution.

                  (c)      Notwithstanding the above, distributions from the
         Participant's Elective Deferral Account, Qualified Matching
         Contribution Account and Qualified Non-Elective Account pursuant to
         this Section shall be limited solely to the Participant's Elective
         Deferrals and any income attributable thereto credited to the
         Participant's Elective Deferral Account as of December 31, 1988.

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

                                  ARTICLE XIII
                            SIMPLE 401(K) PROVISIONS

13.1     DEFINITIONS

                  (a)      "Compensation" means, for purposes of this Article,
         the sum of the wages, tips, and other compensation from the Employer
         subject to federal income tax withholding (as described in Code Section
         6051(a)(3)) and the Employee's salary reduction contributions made
         under this or any other 401(k) plan, and, if applicable, elective
         deferrals under a Code Section 408(p) SIMPLE plan, a SARSEP, or a Code
         Section 403(b) annuity contract and compensation deferred under a Code
         Section 457 plan, required to be reported by the Employer on Form W-2
         (as described in Code Section 6051(a)(8)). For self-employed
         individuals, compensation means net earnings from self-employment
         determined under Code Section 1402(a) prior to subtracting any
         contributions made under this Plan on behalf of the individual. The
         provisions of the plan implementing the limit on Compensation under
         Code Section 401(a)(17) apply to the compensation under this Article.

                  (b)      "Eligible employee" means, for purposes of this
         Article, any Participant who is entitled to make Elective Deferrals
         described in Code Section 402(g) under the terms of the Plan.

                  (c)      "Year" means the calendar year.

13.2     CONTRIBUTIONS

         (a)      Salary Reduction Contributions

                  (1) Each eligible employee may make a salary reduction
                  election to have compensation reduced for the year in any
                  amount selected by the Employee subject to the limitation in
                  subsection (c) below. The Employer will make a salary
                  reduction contribution to the Plan, as an Elective Deferral,
                  in the amount by which such employee's compensation has been
                  reduced.

                  (2) The total salary reduction contribution for the year
                  cannot exceed $6,000 for any Employee. To the extent permitted
                  by law, this amount will be adjusted to reflect any annual
                  cost-of-living increases announced by the IRS.

         (b)      Other Contributions

                  (1) Matching Contributions -- Unless (2) below is elected,
                  each year the Employer will contribute a matching contribution
                  to the Plan on behalf of each Employee who makes a salary
                  reduction election under Section 13.3(a). The amount of the
                  matching contribution will be equal to the Employee's salary
                  reduction contribution up to a limit of three percent (3%) of
                  the Employee's compensation for the full year.

                  (2) Nonelective Contribution -- For any year, instead of a
                  matching contribution, the Employer may elect to contribute a
                  nonelective contribution of two percent (2%) of compensation
                  for the year for each eligible employee who received at least
                  $5,000 of compensation from the Employer for the year.

         (c)      Limitation on Other Contributions

                  No Employer or Employee contributions may be made to this Plan
                  for the year other than salary reduction contributions
                  described in Section 13.3(a), matching or nonelective
                  contributions described in Section 13.3(b) and rollover
                  contributions described in Treasury Regulation Section
                  1.402(c)-2, Q&A-1(a). Furthermore, the provisions of Section
                  4.4 which implement the limitations of Code Section 415 apply
                  to contributions made pursuant to this Section.

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<PAGE>

13.3     ELECTION AND NOTICE REQUIREMENTS

         (a)      Election Period

                  (1) In addition to any other election periods provided under
                  the Plan, each eligible employee may make or modify a salary
                  reduction election during the 60-day period immediately
                  preceding each January 1st.

                  (2) For the year an Employee becomes eligible to make salary
                  reduction contributions under this Article, the 60-day
                  election period requirement of subsection (a)(1) is deemed
                  satisfied if the Employee may make or modify a salary
                  reduction election during a 60-day period that includes either
                  the date the Employee becomes eligible or the day before.

                  (3) Each eligible employee may terminate a salary reduction
                  election at any time during the year.

         (b)      Notice Requirements

                  (1) The Employer will notify each eligible employee prior to
                  the 60-day election period described in Section 13.4(a) that a
                  salary reduction election or a modification to a prior
                  election may be made during that period.

                  (2) The notification described in (1) above will indicate
                  whether the Employer will provide a matching contribution
                  described in Section 13.3(b)(1) or a two percent (2%)
                  nonelective contribution described in section 13.3(b)(2).

13.4     VESTING REQUIREMENTS

         All benefits attributable to contributions made pursuant to this
Article are nonforfeitable at all times.

13.5     TOP HEAVY RULES

         The Plan is not treated as a Top Heavy Plan under Code Section 416 for
any year for which the provisions of this Article are effective and satisfied.

13.6     NONDISCRIMINATION TESTS

         The Plan is treated as meeting the requirements of Code Sections
401(k)(3)(A)(ii) and 401(m)(2) for any year for which the provisions of this
Article are effective and satisfied. Accordingly, Sections 12.4, 12.5, 12.6 and
12.7 shall not apply to the Plan.

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<PAGE>

                             ADOPTION AGREEMENT FOR

                          MFS RETIREMENT SERVICES, INC.
                     NON-STANDARDIZED 401(K) PROFIT SHARING
                                 PLAN AND TRUST

The undersigned Employer adopts the MFS Retirement Services, Inc. Prototype
Non-Standardized 401(k) Profit Sharing Plan and Trust and elects the following
provisions:

CAUTION: Failure to properly fill out this Adoption Agreement may result in
         disqualification of the Plan.

EMPLOYER INFORMATION (An amendment to the Adoption Agreement is not needed
solely to reflect a change in the information in this Section.)

1.       EMPLOYER'S NAME, ADDRESS AND TELEPHONE NUMBER

         Name:      Baldwin Americas Corporation

         Address:   12 Commerce Drive
                                               Street

                             Shelton                 Connecticut        06484
                    -------------------------      ----------------   ----------
                               City                     State            Zip

         Telephone: 203-402-1000

2.       EMPLOYER'S TAXPAYER IDENTIFICATION NUMBER 06-1316654

3.       TYPE OF ENTITY

         a.  [X]  Corporation (including Tax-exempt or Non-profit Corporation).

         b.  [ ]  Professional Service Corporation.

         c.  [ ]  S Corporation.

         d.  [ ]  Limited Liability Company that is taxed as:

                  1. [ ] a partnership or sole proprietorship.

                  2. [ ] a Corporation.

                  3. [ ] an S Corporation.

         e.  [ ]  Sole Proprietorship.

         f.  [ ]  Partnership (including Limited Liability).

         g.  [ ]  Other:________________________________________________________

         AND, the Employer is a member of...

         h.  [ ]  a controlled group?

         i.  [ ]  an affiliated service group?

4.       EMPLOYER FISCAL YEAR means the 12 consecutive month period:

         Beginning on            July 1st                    (e.g., January 1st)
                           -----------------------------------
                                    month              day

         and ending on          June 30th
                           -----------------------------------
                                    month              day

PLAN INFORMATION

(An amendment to the Adoption Agreement is not needed solely to reflect a change
in the information in items 9 through 11 of this Section.)

5.       PLAN NAME:

         Baldwin Technology Profit Sharing and Savings Plan
         _______________________________________________________________________
         _______________________________________________________________________
         _______________________________________________________________________
         _______________________________________________________________________

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<PAGE>

6.       EFFECTIVE DATE

         a.  [ ]  This is a new Plan effective as of_____________ (hereinafter
                  called the "Effective Date").

         b.  [ ]  This is an amendment and restatement of a previously
                  established qualified Plan and Trust of the Employer which was
                  originally effective_______________ (hereinafter called the
                  "Effective Date"). The effective date of this amendment and
                  restatement is_____________________.

         c.  [X]  FOR GUST RESTATEMENTS: This is an amendment and restatement of
                  a previously established qualified Plan and Trust of the
                  Employer to bring the Plan into compliance with GUST (GATT,
                  USERRA, SBJPA and TRA '97). The original Plan effective date
                  was June 29, 1955 (hereinafter called the "Effective Date").
                  Except as specifically provided in the Plan, the effective
                  date of this amendment and restatement is September 1, 2003 .
                  (Enter a date during the current Plan Year. The Plan contains
                  appropriate retroactive effective dates with respect to
                  provisions for the appropriate laws.)

7.       PLAN YEAR means the 12 consecutive month period:

         Beginning on           January 1st                  (e.g., January 1st)
                           ----------------------------------
                                    month              day
         and ending on          December 31st
                           ----------------------------------
                                    month              day

         except that there will be a short Plan Year:

         a.  [X]  N/A

         b.  [ ]  beginning on  ___________________________ (e.g., July 1, 2000)
                                    month     day,     year
                  and ending on  __________________________
                                    month     day,     year

8.       VALUATION DATE means:

         a.  [X]  Every day that the Trustee, any transfer agent appointed by
                  the Trustee or the Employer, and any stock exchange used by
                  such agent are open for business (daily valuation).

         b.  [ ]  Other (specify day or dates):_________________________________

9.       PLAN NUMBER assigned by the Employer (select one)

         a.  [X]  001.

         b.  [ ]  002.

         c.  [ ]  003.

         d.  [ ]  Other:________________________________________________________

10.      TRUSTEE(S): (Please complete either a., b., or c. and d. and e. if
         applicable)

         a.  [ ]  NAME(S) AND TITLE(S) OF INDIVIDUAL TRUSTEE(S):
                  ______________________________________________________________
                  ______________________________________________________________
                  ______________________________________________________________
                  ______________________________________________________________
                  ______________________________________________________________

         NOTE:    An Individual Trustee may not act as a Directed
                  (Nondiscretionary) Trustee.

         b.  [ ]  NAME(S) OF BANK OR TRUST COMPANY TRUSTEE(S):__________________

         c.  [X]  MFS HERITAGE TRUST COMPANY (MHTC)

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                                       2
<PAGE>

         NOTE:    MHTC serves only as Directed (Nondiscretionary) Trustee and
                  only when all Plan investments are maintained on a participant
                  recordkeeping system used by MFS Retirement Services, Inc.
                  pursuant to a contract for recordkeeping and administrative
                  support services and all other requirements imposed by MHTC
                  are satisfied. The Plan Administrator is responsible for
                  directing MHTC in the performance of the rights, powers,
                  duties, and obligations of the Trustee, including, without
                  limitation, those rights, powers, duties and obligations with
                  respect to the investment and distribution of Plan assets.

         d.  AND, if b. above is completed, is the Trustee a Directed
             (Nondiscretionary) Trustee? (If so, Plan assets are invested in
             accordance with directions provided by the Plan Administrator).

             1.   [ ] Yes.   2. [ ] No.     3. [ ] N/A.

         e.  AND, shall a separate trust agreement be used with this Plan?

             1.   [ ] Yes.   2. [ ] No.

         NOTE:    If Yes, an executed copy of the trust agreement between the
                  Trustee and the Employer must be attached to this Plan. The
                  Plan and trust agreement will be read and construed together.
                  The responsibilities, rights and powers of the Trustee shall
                  be those specified in the trust agreement.

11.      TRUSTEES' MAILING ADDRESS:

         a.  [ ]  Use Employer Address and Telephone Number.

         b.  [ ]  Use other Address:
                  ______________________________________________________________
                                        Street
                  _______________________   _______________   __________________
                            City                 State               Zip

                  _______________________
                         Telephone

         c.  [X]  If MFS HERITAGE TRUST COMPANY is selected as trustee.

                  c/o RSI
                  P.O. Box 55274, Boston, MA 02205-5274

12.      PLAN ADMINISTRATOR'S NAME, ADDRESS AND TELEPHONE NUMBER:
         (If none is named, the Employer will become the Administrator.)

         a.  [X]  Employer (Use Employer address and telephone number).

         b.  [ ]  Use name, address and telephone number below:

                  Name:_________________________________________________________

                  Address:______________________________________________________
                                        Street
                  _______________________   _______________   __________________
                            City                 State               Zip

                  Telephone:_______________________________

13.      CONSTRUCTION OF PLAN

         This Plan shall be governed by the laws of the state or commonwealth
         where the Employer's (or, in the case of a corporate Trustee, such
         Trustee's) principal place of business is located unless another state
         or commonwealth is specified: New Hampshire.

         If MFS Heritage Trust Company is selected as directed
         (nondiscretionary) Trustee in Section 10. above, the Plan shall be
         governed by the laws of the state of New Hampshire.

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                                       3
<PAGE>

ELIGIBILITY REQUIREMENTS

14.      ELIGIBLE EMPLOYEES (Plan Section 1.18)

         For all purposes of the Plan (except as elected below) Eligible
         Employees are all Employees (including Leased Employees) except:

         a.  [ ]  N/A. No exclusions.

         b.  [X]  The following are excluded (select all that apply):

                  1. [ ] Union Employees (as defined in Plan Section 1.18)

                  2. [ ] Non-resident aliens (as defined in Plan Section 1.18)

                  3. [ ] Salaried Employees.

                  4. [ ] Highly Compensated Employees.

                  5. [X] Leased Employees.

                  6. [ ] Other (must not be based upon hours
                         worked):__________________________

         However, for purposes of Employer Matching Contributions, Eligible
         Employees are all Employees (including Leased Employees) except:

         c.  [X]  N/A. The option elected in either a. or b. above applies for
                  Employer Matching Contributions.

         d.  [ ]  The following are excluded (select all that apply):

                  1. [ ] Union Employees (as defined in Plan Section 1.18)

                  2. [ ] Non-resident aliens (as defined in Plan Section 1.18)

                  3. [ ] Salaried Employees

                  4. [ ] Highly Compensated Employees

                  5. [ ] Leased Employees

                  6. [ ] Other (must not be based upon hours
                         worked):______________________

         And, for purposes of Employer Profit Sharing Contributions, Eligible
         Employees are all Employees (including Leased Employees) except:

         e.  [X]  N/A. The option elected in either a. or b. above applies for
                  Employer Profit Sharing Contributions.

         f.  [ ]  No exclusions

         g.  [ ]  The following are excluded (select all that apply):

                  1. [ ] Union Employees (as defined in Plan Section 1.18)

                  2. [ ] Non-resident aliens (as defined in Plan Section 1.18)

                  3. [ ] Salaried Employees

                  4. [ ] Highly Compensated Employees

                  5. [ ] Leased Employees

                  6. [ ] Other (must not be based upon hours
                         worked):___________________________

15.      THE FOLLOWING AFFILIATED EMPLOYERS (Plan Section 1.6) will adopt this
         Plan as Participating Employers (if there is more than one, or if
         Affiliated Employers adopt this Plan after the date the Adoption
         Agreement is executed, attach additional executed "Affiliated Employer
         Participation Agreement(s)" to this Adoption Agreement):

         a.  [X]  N/A

         b.  [ ]  Name of Employer:_____________________________________________

                  Address:______________________________________________________
                  City: ____________________  State:_____________  Zip:_________
                  Telephone:________________  Federal Tax Identification
                                              Number:____________
         Type of Entity (select one):

         c.  [ ]  Corporation (including Tax-exempt or Non-profit Corporation)

         d.  [ ]  Professional Service Corporation

         e.  [ ]  S Corporation

         f.  [ ]  Limited Liability Company

         g.  [ ]  Sole Proprietorship

         h.  [ ]  Partnership (including Limited Liability Partnership)

         i.  [ ]  Other:________________________________________________________

         NOTE:    Employees of an Affiliated Employer that does not adopt this
                  Adoption Agreement as a Participating Employer shall not be
                  Eligible Employees. This Plan could violate the Code Section
                  410(b) coverage rules if all Affiliated Employers do not adopt
                  the Plan.

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<PAGE>

16.      CONDITIONS OF ELIGIBILITY (Plan Section 3.1)

         Any Eligible Employee will be eligible to participate in the Plan upon
satisfaction of the following:

         NOTE:    If the Year(s) of Service selected is or includes a fractional
                  year, an Employee will not be required to complete any
                  specified number of Hours of Service to receive credit for
                  such fractional year. If expressed in months of service, an
                  Employee will not be required to complete any specified number
                  of Hours of Service in a particular month, unless elected
                  below.

         Eligibility for all purposes of the Plan (except as elected below):

         a.  [X]  No age or service required. (skip b. and c. below)

         b.  [ ]  Completion of the following service requirement which is based
                  on Years of Service (or Periods of Service if the Elapsed Time
                  Method is elected):

                  1. [ ] No service requirement

                  2. [ ] 1/2 Year of Service or Period of Service

                  3. [ ] 1 Year of Service or Period of Service

                  4. [ ] ______________Hours of Service within_______________
                         months from the Eligible Employee's employment
                         commencement date, but in no event more than 1 Year of
                         Service.

                  5. [ ] Other:____________________(may not exceed one (1) Year
                         of Service or Period of Service)

         c.  [ ]  Attainment of age:

                  1. [ ] No Age Requirement

                  2. [ ] 20 1/2

                  3. [ ] 21

                  4. [ ] Other:______________(may not exceed 21)

         d.  [ ]  The service and/or age requirements specified above shall be
                  waived with respect to any Eligible Employee who was employed
                  on______________ and such Eligible Employee shall enter the
                  Plan as of such date. The requirements to be waived are
                  (select one or both):

                  1. [ ] service requirement

                  2. [ ] age requirement

         NOTE:    If d. is elected, the Plan may violate the nondiscrimination
                  rules.

         However, the following eligibility requirements will apply for purposes
         of Employer Matching Contributions:

         e.  [X]  N/A. The options elected in a. - d. above apply for Employer
                  Matching Contributions.

         f.  [ ]  No age or service requirements. (skip g. and h. below)

         g.  [ ]  Completion of the following service requirement which is based
                  on Years of Service (or Periods of Service if the Elapsed Time
                  Method is elected):

                  1. [ ] No service requirement

                  2. [ ] 1/2 Year of Service or Period of Service

                  3. [ ] 1 Year of Service or Period of Service

                  4. [ ] ______________Hours of Service within_______________
                         months from the Eligible Employee's employment
                         commencement date, but in no event more than 1 Year of
                         Service.

                  5. [ ] 2 Years of Service or Periods of Service

                  6. [ ] Other____________________(may not exceed two (2) Years
                         of Service or Periods of Service)

         h.  [ ]  Attainment of age:

                  1. [ ] No Age Requirement

                  2. [ ] 20 1/2

                  3. [ ] 21

                  4. [ ] Other:_____________________________ (may not exceed 21)

         i.  [ ]  The service and/or age requirements specified above shall be
                  waived with respect to any Eligible Employee who was employed
                  on___________ and such Eligible Employee shall enter the Plan
                  as of such date. The requirements to be waived are (select one
                  or both):

                  1. [ ] service requirement

                  2. [ ] age requirement

         NOTE:    If more than 1 Year of Service is elected, 100% immediate
                  vesting is required. Also, if i. is elected, the Plan may
                  violate the nondiscrimination rules.

(C) Copyright 2002 MFS Retirement Services, Inc.                     April, 2002

                                       5
<PAGE>

         And, the following eligibility requirements will apply for purposes of
Employer Profit Sharing Contributions:

         j.  [X]  N/A. The options elected in a. - d. above apply for Employer
                  Profit Sharing Contributions.

         k.  [ ]  No age or service requirements (skip l. and m. below).

         l.  [ ]  Completion of the following service requirement which is based
                  on Years of Service (or Periods of Service if the Elapsed Time
                  Method is elected):

                  1. [ ] No service requirement

                  2. [ ] 1/2 Year of Service or Period of Service

                  3. [ ] 1 Year of Service or Period of Service

                  4. [ ] _______________Hours of Service within_________________
                         months from the Eligible Employee's employment
                         commencement date, but in no event more than 1 Year of
                         Service.

                  5. [ ] 2 Years of Service or Periods of Service

                  6. [ ] Other:___________________(may not exceed two (2) Years
                         of Service or Periods of Service)

         m.  [ ]  Attainment of age:

                  1. [ ] No Age Requirement

                  2. [ ] 20 1/2

                  3. [ ] 21

                  4. [ ] Other:_________________________________________________
                         (may not exceed 21)

         n.  [ ]  The service and/or age requirements specified above shall be
                  waived with respect to any Eligible Employee who was employed
                  on_________________ and such Eligible Employee shall enter the
                  Plan as of such date. The requirements to be waived are
                  (select one or both):

                  1. [ ] service requirement

                  2. [ ] age requirement

         NOTE:    If more than 1 Year of Service is elected, 100% immediate
                  vesting is required. Also, if n. is elected, the Plan may
                  violate the nondiscrimination rules.

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<PAGE>

17.      EFFECTIVE DATE OF PARTICIPATION (Plan Section 3.2)

         An Eligible Employee who has satisfied the applicable eligibility
         requirements will become a Participant for all purposes of the Plan
         (except as elected below) on (select one):

         a.  [X]  the day on which such requirements are satisfied.

         b.  [ ]  the first day of the month coinciding with or next following
                  the date on which such requirements are satisfied.

         c.  [ ]  the first day of the Plan Year quarter coinciding with or next
                  following the date on which such requirements are satisfied.

         d.  [ ]  the earlier of the first day of the seventh month or the first
                  day of the Plan Year coinciding with or next following the
                  date on which such requirements are satisfied.

         e.  [ ]  the first day of the Plan Year next following the date on
                  which such requirements are satisfied. (Eligibility must be
                  1/2 Year of Service (or Period of Service) or less and age
                  must be 20 1/2 or less.)

         f.  [ ]  Other:______________________ , provided that an Eligible
                  Employee who has satisfied the maximum age 21 and service
                  requirements (one (1) Year or Period of Service) and who is
                  otherwise entitled to participate, shall commence
                  participation no later than the earlier of (a) 6 months after
                  such requirements are satisfied, or (b) the first day of the
                  first Plan Year after such requirements are satisfied, unless
                  the Employee separates from service before such participation
                  date.

         However, an Eligible Employee who has satisfied the applicable
         eligibility requirements will become a Participant for purposes of
         Employer Matching Contributions on (select one):

         g.  [X]  N/A. The options elected in a. - f. above apply for Employer
                  Matching Contributions.

         h.  [ ]  the day on which such requirements are satisfied.

         i.  [ ]  the first day of the month coinciding with or next following
                  the date on which such requirements are satisfied.

         j.  [ ]  the first day of the Plan Year quarter coinciding with or
                  following the date on which such requirements are satisfied.

         k.  [ ]  the first day of the Plan Year in which such requirements are
                  satisfied.

         l.  [ ]  the first day of the Plan Year in which such requirements are
                  satisfied, if such requirements are satisfied in the first 6
                  months of the Plan Year, or as of the first day of the next
                  succeeding Plan Year if such requirements are satisfied in the
                  last 6 months of the Plan Year.

         m.  [ ]  the earlier of the first day of the seventh month or the first
                  day of the Plan Year coinciding with or next following the
                  date on which such requirements are satisfied.

         n.  [ ]  the first day of the Plan Year next following the date on
                  which such requirements are satisfied, (Eligibility must be
                  1/2 Year of Service (or Period of Service) or less and age 20
                  1/2 or less.)

         o.  [ ]  Other:_____________ , provided that an Eligible Employee who
                  has satisfied the maximum age 21 and service requirements (one
                  (1) Year or Period of Service (or more than one (1) year if
                  full and immediate vesting)) and who is otherwise entitled to
                  participate, shall commence participation no later than the
                  earlier of (a) 6 months after such requirements are satisfied,
                  or (b) the first day of the first Plan Year after such
                  requirements are satisfied, unless the Employee separates from
                  service before such participation date.

         And, an Eligible Employee who has satisfied the applicable eligibility
         requirements will become a Participant for purposes of Employer Profit
         Sharing Contributions on (select one):

         p.  [X]  N/A. The options elected in a. - f. above apply for Employer
                  Profit Sharing Contributions.

         q.  [ ]  the day on which such requirements are satisfied.

         r.  [ ]  the first day of the month coinciding with or next following
                  the date on which such requirements are satisfied.

         s.  [ ]  the first day of the Plan Year quarter coinciding with or
                  following the date on which such requirements are satisfied.

         t.  [ ]  the first day of the Plan Year in which such requirements are
                  satisfied.

         u.  [ ]  the first day of the Plan Year in which such requirements are
                  satisfied, if such requirements are satisfied in the first 6
                  months of the Plan Year, or as of the first day of the next
                  succeeding Plan Year if such requirements are satisfied in the
                  last 6 months of the Plan Year.

         v.  [ ]  the earlier of the first day of the seventh month or the first
                  day of the Plan Year coinciding with or next following the
                  date on which such requirements are satisfied.

         w.  [ ]  the first day of the Plan Year next following the date on
                  which such requirements are satisfied, (Eligibility must be
                  1/2 Year of Service (or Period of Service) or less and age 20
                  1/2 or less.)

         x.  [ ]  Other:___________________ , provided that an Eligible Employee
                  who has satisfied the maximum age 21 and service requirements
                  (one (1) Year or Period of Service (or more than one (1) year
                  if full and immediate vesting)) and who is otherwise entitled
                  to participate, shall commence participation no later than the
                  earlier of (a) 6 months after such requirements are satisfied,
                  or (b) the first day of the first Plan Year after such
                  requirements are satisfied, unless the Employee separates from
                  service before such participation date.

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<PAGE>

SERVICE

18.      RECOGNITION OF SERVICE WITH PREDECESSOR EMPLOYER

         a.  [ ]  No service with a predecessor employer shall be recognized.

         b.  [X]  Service with:

                  1. [X] Kansa will be recognized except as follows (select a.
                         or all that apply of b. through d.):

                           a. [X] N/A, no limitations.

                           b. [ ] service will only be recognized for vesting
                                  purposes.

                           c. [ ] service will only be recognized for
                                  eligibility purposes.

                           d. [ ] service prior to_________________________ will
                                  not be recognized.

                  2. [ ] ________________ will be recognized except as follows
                         (select a. or all that apply of b. through d.):

                           a. [ ] N/A, no limitations.

                           b. [ ] service will only be recognized for vesting
                                  purposes.

                           c. [ ] service will only be recognized for
                                  eligibility purposes.

                           d. [ ] service prior to_________________________ will
                                  not be recognized.

         NOTE:    If the predecessor Employer maintained this qualified Plan or
                  maintained a qualified plan that has been merged with this
                  qualified Plan, then Years of Service (and/or Periods of
                  Service) with such predecessor Employer shall be recognized
                  pursuant to Plan Sections 1.57 and 1.85 and b(1) above being
                  marked. Attach additional sections for other predecessor
                  Employers.

19.      SERVICE CREDITING METHOD

         Elapsed Time Method (If the Plan only uses the Hours of Service Method,
         skip to d. - h. below)

         a.  Shall be used for all money types under the Plan (except as
             selected below) for purposes of:

             1. [X] eligibility to participate.

             2. [ ] vesting.

             3. [ ] sharing in allocations or contributions.

         b.  However, for Employer Matching Contributions, the Elapsed Time
             Method shall be used for purposes of:

             1. [ ] N/A. The options elected in a. above apply for Employer
                    Matching Contributions.

             2. [X] N/A. The Hours of Service Method will be used for Employer
                    Matching Contributions as selected in 19(d) - (h) below.

             3. [ ] eligibility to participate.

             4. [ ] vesting.

             5. [ ] sharing in allocations or contributions.

         c.  And, for Employer Profit Sharing Contributions, the Elapsed Time
             Method shall be used for purposes of:

             1. [ ] N/A. The options elected in a. above apply for Employer
                    Profit Sharing Contributions.

             2. [X] N/A. The Hours of Service Method will be used for Employer
                    Profit Sharing Contributions as selected in 19(d) - (h)
                    below.

             3. [ ] eligibility to participate.

             4. [ ] vesting.

             5. [ ] sharing in allocations or contributions.

         Hours of Service Method. (If the Plan only uses the Elapsed Time
         Method, skip to 20., Vesting)

         d.  Shall be used for all money types under the Plan (except as
             selected below) for purposes of:

             1. [ ] Eligibility Computation. The eligibility computation period
                    after the initial eligibility computation period shall...

                    a. [ ] be based on the date an Employee first performs an
                           Hour of Service (initial computation period) and
                           subsequent computation periods shall be based on each
                           anniversary date thereof.

                    b. [ ] shift to the Plan Year after the initial computation
                           period.

             2. [X] Vesting. The vesting computation period shall be...

                    a. [ ] the date an Employee first performs an Hour of
                           Service and each anniversary thereof.

                    b. [X] the Plan Year.

             3. [ ] Sharing in Allocations or Contributions (the computation
                    period shall be the Plan Year).

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<PAGE>

         e.  However, for Employer Matching Contributions, the Hours of Service
             Method shall be used for purposes of:

             1. [X] N/A. The options elected in d. above apply for Employer
                    Matching Contributions.

             2. [ ] N/A. The Elapsed Time Method will be used for Employer
                    Matching Contributions as selected in 19(a) - (c) above.

             3. [ ] Eligibility Computation. The eligibility computation period
                    after the initial eligibility computation period shall...

                    a. [ ] be based on the date an Employee first performs an
                           Hour of Service (initial computation period) and
                           subsequent computation periods shall be based on each
                           anniversary date thereof.

                    b. [ ] shift to the Plan Year after the initial computation
                           period.

             4. [ ] Vesting. The vesting computation period shall be...

                    a. [ ] the date an Employee first performs an Hour of
                           Service and each anniversary thereof.

                    b. [ ] the Plan Year.

             5. [ ] Sharing in Allocations or Contributions (the computation
                    period shall be the Plan Year).

         f.  And, for Employer Profit Sharing Contributions, the Hours of
             Service Method shall be used for purposes of:

             1. [X] N/A. The options elected in d. above apply for Employer
                    Profit Sharing Contributions.

             2. [ ] N/A. The Elapsed Time Method will be used for Employer
                    Profit Sharing Contributions as selected in 19(a) - (c)
                    above.

             3. [ ] Eligibility Computation. The eligibility computation period
                    after the initial eligibility computation period shall...

                    a. [ ] be based on the date an Employee first performs an
                           Hour of Service (initial computation period) and
                           subsequent computation periods shall be based on each
                           anniversary date thereof.

                    b. [ ] shift to the Plan Year after the initial computation
                           period.

             4. [ ] Vesting. The vesting computation period shall be...

                    a. [ ] the date an Employee first performs an Hour of
                           Service and each anniversary thereof.

                    b. [ ] the Plan Year.

             5. [ ] Sharing in Allocations or Contributions (the computation
                    period shall be the Plan Year).

         g.  And, if the Hours of Service Method is being used, the Hours of
             Service will be determined on the basis of the method selected
             below. Only one method may be selected. The method selected below
             will be applied to:

             1. [X] all Employees.

             2. [ ] salaried Employees only (for hourly Employees, actual Hours
                    of Service will be used).

             On the basis of:

             3. [X] actual hours for which an Employee is paid or entitled to
                    payment.

             4. [ ] days worked. An Employee will be credited with ten Hours of
                    Service if under the Plan such Employee would be credited
                    with at least one Hour of Service during the day.

             5. [ ] weeks worked. An Employee will be credited with forty-five
                    Hours of Service if under the Plan such Employee would be
                    credited with at least one Hour of Service during the week.

             6. [ ] semi-monthly payroll periods. An Employee will be credited
                    with ninety-five Hours of Service if under the Plan such
                    Employee would be credited with at least one Hour of Service
                    during the semi-monthly payroll period.

             7. [ ] months worked. An Employee will be credited with one hundred
                    ninety Hours of Service if under the Plan such Employee
                    would be credited with at least one Hour of Service during
                    the month.

         h.  And, a Year of Service means the applicable computation period
             during which an Employee has completed at least 1000 (may not be
             more than 1,000) Hours of Service (if left blank, the Plan will use
             1,000 Hours of Service).

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                                       9
<PAGE>

VESTING

20.      VESTING OF PARTICIPANT'S INTEREST (Plan Section 6.4(b))

         Vesting for Employer Contributions (except as otherwise elected in
         20(j) - (s) below for Employer Matching Contributions). The vesting
         schedule, based on a Participant's Years of Service (or Periods of
         Service if the Elapsed Time Method is elected), shall be as follows:

         a.  [ ]  N/A. No Employer Contributions.

         b.  [ ]  100% upon entering Plan. (Required if eligibility requirement
                  is greater than one (1) Year of Service or Period of Service.)

         c.  [ ]  3 Year Cliff:                     d. [ ] 5 Year Cliff:

                    0-2 years          0%                     0-4 years      0%
                      3 years        100%                       5 years    100%

         e.  [X]  6 Year Graded                     f. [ ] 4 Year Graded:

                    0-1 year           0%                        1 year     25%
                      2 years         20%                        2 years    50%
                      3 years         40%                        3 years    75%
                      4 years         60%                        4 years   100%
                      5 years         80%
                      6 years        100%

         g.  [ ]  5 Year Graded:                    h. [ ] 7 Year Graded:

                      1 year          20%                      0-2 years     0%
                      2 years         40%                        3 years    20%
                      3 years         60%                        4 years    40%
                      4 years         80%                        5 years    60%
                      5 years        100%                        6 years    80%
                                                                 7 years   100%

         i.  [ ]  Other - Must be at least as li beral as either d. or h. above.

<TABLE>
<CAPTION>
Service                   Percentage
<S>                       <C>
   1.                          %
   2.                          %
   3.                          %
   4.                          %
   5.                          %
   6.                          %
   7.                          %
</TABLE>

(C) Copyright 2002 MFS Retirement Services, Inc.                     April, 2002

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<PAGE>

         VESTING FOR EMPLOYER MATCHING CONTRIBUTIONS

         The vesting schedule for Employer matching contributions, based on a
         Participant's Years of Service (or Periods of Service if the Elapsed
         Time Method is elected) shall be as follows:

         j. [ ] N/A. No Employer Matching Contributions.

         k. [ ] N/A. The schedule in 20(a) - (i) above shall also apply to
                Employer Matching Contributions.

         l. [X] 100% upon entering Plan. (Required if eligibility requirement is
                greater than one (1) Year of Service or Period of Service.)

         m. [ ] 3 Year Cliff

         n. [ ] 5 Year Cliff

         o. [ ] 6 Year Graded

         p. [ ] 4 Year Graded

         q. [ ] 5 Year Graded

         r. [ ] 7 Year Graded

         s. [ ] Other - Must be at least as liberal as either n. or r. above.

<TABLE>
<CAPTION>
Service           Percentage
<S>               <C>
   1.
   2.
   3.
   4.
   5.
   6.
   7.
</TABLE>

21.      FOR AMENDED PLANS (Plan Section 6.4(f)) If the vesting schedule has
         been amended to a less favorable schedule, enter the pre-amended
         schedule below:

         a. [X] Vesting schedule has not been amended, amended schedule is more
                favorable in all years or prior schedule was immediate 100%
                vesting.

         b. [ ] Pre-amended schedule for all Employer Contributions except for

                [ ] Employer Profit Sharing Contributions,

                [ ] Employer Matching Contributions, [ ] N/A

                [ ] Other: _____________________________________________________

<TABLE>
<CAPTION>
Service           Percentage
<S>               <C>
   1.
   2.
   3.
   4.
   5.
   6.
   7.
</TABLE>

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<PAGE>

22.      TOP HEAVY VESTING (Plan Section 6.4(c)) If this Plan becomes a Top
         Heavy Plan, the following vesting schedule, based on number of Years of
         Service (or Periods of Service if the Elapsed Time Method is elected),
         shall apply and shall be treated as a Plan amendment pursuant to this
         Plan. Once effective, this schedule shall also apply to any
         contributions made before the Plan became a Top Heavy Plan and shall
         continue to apply if the Plan ceases to be a Top Heavy Plan unless an
         amendment is made to change the vesting schedule.

         a. [ ] N/A (the regular vesting schedule(s) already satisfies one of
                the minimum top heavy schedules.)

         b. [X] 6 Year Graded

         c. [ ] 3 Year Cliff

         d. [ ] Other - Must be at least as liberal as either b. or c. above.

<TABLE>
<CAPTION>
Service           Percentage
<S>               <C>
   1.
   2.
   3.
   4.
   5.
   6.
   7.
</TABLE>

         NOTE: This Section does not apply to the account balances of any
               Participant who does not have an Hour of Service after the Plan
               has initially become top heavy. Such Participant's Account
               balance attributable to Employer contributions and Forfeitures
               will be determined without regard to this Section.

23.      FOR VESTING PURPOSES, Years of Service (or Periods of Service)
         attributable to the following shall be excluded (select all that
         apply):

         a. [X] No exclusions.

         b. [ ] Service prior to the Effective Date of the Plan or a predecessor
                plan.

         c. [ ] Service prior to the time an Employee has attained age 18.

24.      VESTING FOR DEATH AND TOTAL AND PERMANENT DISABILITY

         Regardless of the vesting schedule(s), Participants shall become fully
         Vested upon (select a. or all that apply of b. and c.)

         a. [ ] N/A. Apply vesting schedule(s).

         b. [X] Death.

         c. [X] Total and Permanent Disability.

25.      NORMAL RETIREMENT AGE ("NRA") (Plan Section 1.45) means the:

         a. [X] date of a Participant's 65th birthday (not to exceed 65th).

         b. [ ] later of a Participant's _______ birthday (not to exceed 65th)
                or the ______ (not to exceed 5th) anniversary of the:

                1. [ ] first day of the Plan Year in which participation in the
                       Plan commenced.

                2. [ ] Participant's date of hire.

26.      NORMAL RETIREMENT DATE (Plan Section 1.46) means the:

         a. [ ] Participant's "NRA."

         b. [X] first day of the month...

                1. [X] coinciding with or next following the Participant's
                       "NRA."

                2. [ ] nearest the Participant's "NRA."

         c. [ ] Anniversary Date (Plan Section 1.7)...

                1. [X] coinciding with or next following the Participant's
                       "NRA."

                2. [ ] nearest the Participant's "NRA."

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<PAGE>

27.      EARLY RETIREMENT DATE (Plan Section 1.15).

         a. Early retirement date means the:

            1. [ ] No Early Retirement provision provided.

            2. [ ] date on which a Participant...

                   a. [ ] attains age ___________

                   b. [ ] attains age ___________and completes at least ________
                          Years of Service (or Periods of Service) for vesting
                          purposes.

            3. [ ] first day of the month coinciding with or next following the
                   date on which a Participant...

                   a. [ ] attains age _______________

                   b. [ ] attains age _______________and completes at least ____
                          Years of Service (or Periods of Service) for vesting
                          purposes.

            4. [X] Anniversary Date (Plan Section 1.7) coinciding with or next
                   following the date on which a Participant...

                   a. [X] attains age 55

                   b. [ ] attains age _______and completes at least  ___________
                          Years of Service (or Periods of Service) for vesting
                          purposes.

         b. And, if 2., 3. or 4. is selected, shall a Participant become fully
            Vested upon attainment of the Early Retirement Date?

            1. [X] Yes.

            2. [ ] No.

28.      TOTAL AND PERMANENT DISABILITY (Plan Section 1.79) For purposes of this
         Plan, Total and Permanent Disability shall mean:

         a. [X] the inability to engage in any substantial gainful activity by
                reason of any medically determinable physical or mental
                impairment that can be expected to result in death or which has
                lasted or can be expected to last for a continuous period of not
                less than twelve (12) months.

         b. [ ] the inability to engage in any substantial, gainful activity in
                the Employee's trade or profession for which the Employee is
                best qualified through training or experience.

         c. [ ] ________________________________________________________________

COMPENSATION (PLAN SECTION 1.11)

29.      FOR ALL PURPOSES OF THE PLAN, other than Employer Matching
         Contributions, Employer Profit Sharing Contributions, and 414(s)
         Compensation, compensation:

         a. With respect to any Participant means:

            1. [X] Wages, tips and other compensation on Form W-2.

            2. [ ] Section 3401(a) wages (wages for withholding purposes).

            3. [ ] 415 safe-harbor compensation.

         b. And, compensation shall be adjusted by (for salary deferral purposes
            the Plan automatically includes amounts in 2 below): (select all
            that apply)

            1. [ ] N/A. No adjustments.

            2. [X] including compensation which is not currently includible in
                   the Participant's gross income by reason of the application
                   of Code Sections 125 (cafeteria plan), 402(e)(3) (401(k)
                   plan), 402(h)(1)(B) (simplified employee pension plan),
                   414(h) (employer pickup contributions under a governmental
                   plan), 403(b) (tax sheltered annuity) or 457(b) (eligible
                   deferred compensation plan).

            3. [ ] including elective amounts that are not includable in the
                   gross income of the employee by reason of Code Section 132(f)
                   (4) for Plan Years beginning on and after _______ (may not be
                   earlier than the first day of the first Plan Year beginning
                   on or after January 1, 1998).

            4. [X] excluding reimbursements or other expense allowances, fringe
                   benefits (cash or non-cash), moving expenses, deferred
                   compensation (other than deferrals specified in 2. above) to
                   a qualified plan and welfare benefits.

            5. [X] excluding Compensation paid during the determination period
                   prior to the period of participation in the component of the
                   Plan for which the definition is being used.

            6. [ ] excluding overtime.

            7. [ ] excluding bonuses.

            8. [ ] excluding commissions.

            9. [X] other: severance payments.

         NOTE: If 6., 7., 8. or 9. is elected the definition of Compensation
               could violate the nondiscrimination rules.

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<PAGE>

30.      FOR PURPOSES OF EMPLOYER MATCHING CONTRIBUTIONS, compensation:

         a. With respect to any Participant means:

            1. [X] Wages, tips and other compensation on Form W-2.

            2. [ ] Section 3401(a) wages (wages for withholding purposes).

            3. [ ] 415 safe-harbor compensation.

         b. And, compensation shall be adjusted by: (select all that apply)

            1. [ ] N/A. No adjustments.

            2. [X] including compensation which is not currently includible in
                   the Participant's gross income by reason of the application
                   of Code Sections 125 (cafeteria plan), 402(e)(3) (401(k)
                   plan), 402(h)(1)(B) (simplified employee pension plan),
                   414(h) (employer pickup contributions under a governmental
                   plan), 403(b) (tax sheltered annuity) or 457(b) (eligible
                   deferred compensation plan).

            3. [ ] including elective amounts that are not includable in the
                   gross income of the employee by reason of Code Section 132(f)
                   (4) for Plan Years beginning on and after _______ (may not be
                   earlier than the first day of the first Plan Year beginning
                   on or after January 1, 1998).

            4. [X] excluding reimbursements or other expense allowances, fringe
                   benefits (cash or non-cash), moving expenses, deferred
                   compensation (other than deferrals specified in 2. above) to
                   a qualified plan and welfare benefits.

            5. [X] excluding Compensation paid during the determination period
                   prior to the period of participation in the component of the
                   Plan for which the definition is being used.

            6. [ ] excluding overtime.

            7. [ ] excluding bonuses.

            8. [ ] excluding commissions.

            9. [X] other: severance payments.

         NOTE: If 6., 7., 8. or 9. is elected the definition of Compensation
               could violate the nondiscrimination rules.

31.      FOR PURPOSES OF EMPLOYER PROFIT SHARING CONTRIBUTIONS, compensation:

         a. With respect to any Participant means:

         1. [X] Wages, tips and other compensation on Form W-2.

         2. [ ] Section 3401(a) wages (wages for withholding purposes).

         3. [ ] 415 safe-harbor compensation.

         b. And, compensation shall be adjusted by: (select all that apply)

            1. [ ] N/A. No adjustments.

            2. [X] including compensation which is not currently includible in
                   the Participant's gross income by reason of the application
                   of Code Sections 125 (cafeteria plan), 402(e)(3) (401(k)
                   plan), 402(h)(1)(B) (simplified employee pension plan), 414
                   (h) (employer pickup contributions under a governmental
                   plan), 403(b) (tax sheltered annuity) or 457(b) (eligible
                   deferred compensation plan).

            3. [ ] including elective amounts that are not includable in the
                   gross income of the employee by reason of Code Section 132(f)
                   (4) for Plan Years beginning on and after ______ (may not be
                   earlier than the first day of the first Plan Year beginning
                   on or after January 1, 1998).

            4. [X] excluding reimbursements or other expense allowances, fringe
                   benefits (cash or non-cash), moving expenses, deferred
                   compensation (other than deferrals specified in 2. above) to
                   a qualified plan and welfare benefits.

            5. [X] excluding Compensation paid during the determination period
                   prior to the period of participation in the component of the
                   Plan for which the definition is being used.

            6. [ ] excluding overtime.

            7. [ ] excluding bonuses.

            8. [ ] excluding commissions.

            9. [X] other: severance payments.

         NOTE: If 6., 7., 8. or 9. is elected the definition of Compensation
               could violate the nondiscrimination rules.

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<PAGE>

32.      FOR PURPOSES OF 414(s) COMPENSATION (Plan Section 1.29), compensation:

         a. With respect to any Participant means:

            1. [X] Wages, tips and other compensation on Form W-2.

            2. [ ] Section 3401(a) wages (wages for withholding purposes).

            3. [ ] 415 safe-harbor compensation.

         b. And, compensation shall be adjusted by: (select all that apply)

            1. [ ] N/A. No adjustments.

            2. [X] including compensation which is not currently includible in
                   the Participant's gross income by reason of the application
                   of Code Sections 125 (cafeteria plan), 402(e)(3) (401(k)
                   plan), 402(h)(1)(B) (simplified employee pension plan),
                   414(h) (employer pickup contributions under a governmental
                   plan), 403(b) (tax sheltered annuity) or 457(b) (eligible
                   deferred compensation plan).

            3. [ ] including elective amounts that are not includable in the
                   gross income of the employee by reason of Code Section
                   132(f)(4) for Plan Years beginning on and after ______ (may
                   not be earlier than the first day of the first Plan Year
                   beginning on or after January 1, 1998).

            4. [X] excluding reimbursements or other expense allowances, fringe
                   benefits (cash or non-cash), moving expenses, deferred
                   compensation (other than deferrals specified in 2. above) to
                   a qualified plan and welfare benefits.

            5. [X] excluding Compensation paid during the determination period
                   prior to the period of participation in the component of the
                   Plan for which the definition is being used.

            6. [X] other: severance payments.

         NOTE: If this is a GUST restatement, it may be necessary to complete
               section 65. Also, if 6. is elected, the definition of
               Compensation could violate the nondiscrimination rules.

33.      COMPENSATION, for all purposes of the plan, shall be based on the
         following determination period:

            1. [X] the Plan Year.

            2. [ ] the Fiscal Year coinciding with or ending within the Plan
                   Year.

            3. [ ] the calendar year coinciding with or ending within the Plan
                   Year.

         NOTE: The Limitation Year for Code Section 415 purposes shall be the
               same as the determination period for Compensation unless an
               alternative period is specified:________

CONTRIBUTIONS AND ALLOCATIONS

34.      SALARY REDUCTION ARRANGEMENT - ELECTIVE DEFERRALS (Plan Section 12.2)

         a. Each Participant may elect to have Compensation reduced by:

            1. [ ] ______________%.

            2. [ ] up to ____________%.

            3. [X] from 1 % to 20 %.

            4. [ ] up to the maximum percentage allowable not to exceed the
                   limits of Code Sections 401(k), 402(g), 404 and 415.

         b. Highly Compensated Employees may only elect to reduce Compensation
            by:

            1. [X] N/A. Same limits as specified above.

            2. [ ] up to _______________% (should not be greater than the limits
                   specified above).

            3. [ ] the percentage equal to the deferral limit in effect under
                   Code Section 402(g)(3) for the calendar year that begins with
                   or within the Plan Year divided by the annual compensation
                   limit in effect for the Plan Year under Code Section 401(a)
                   (17).

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                                       15

<PAGE>

         c. May a special salary reduction election with respect to bonuses be
            made.

            1. [ ] Yes, any Participant may elect to defer up to the entire
                   amount of any bonus.

            2. [ ] Yes, any Participant may elect to defer up to _______________
                   % of any bonus.

            3. [ ] Yes, any Non-Highly Compensated Employee may elect to defer
                   up to the entire amount of any bonus.

            4. [ ] Yes, any Non-Highly Compensated Employee may elect to defer
                   up to ________________% of a bonus.

            5. [X] No.

         d. Participants may commence salary deferrals on the effective date of
            participation and on any payroll period thereafter. Participants
            may modify salary deferral elections:

            1. [X] As of each payroll period.

            2. [ ] On the first day of the month.

            3. [ ] On the first day of each Plan Year quarter.

            4. [ ] On the first day of the Plan Year or the first day of the 7th
                   month of the Plan Year.

            5. [ ] Other: ____________________________(specify a date or dates).

         e. Automatic Election: Shall Participants who do not affirmatively
            elect to receive cash, to have Compensation deferred to the Plan,
            or, for those participants eligible on ________, to have at least
            the amount specified in 1. below contributed to the Plan
            automatically have Compensation reduced?

            1. [ ] Yes, by _________% of Compensation for Participants.

            2. [X] No.

            NOTE: If 1. is selected, certain notices must be provided to
                  employees.

         f. Shall there be a special effective date for the salary deferral
            component of the Plan?

            1. [X] No.

            2. [ ] Yes, the effective date of the salary deferral component of
                   the Plan is _________________(enter month, day and year).

35.      401(K) SAFE HARBOR PROVISIONS (Plan Section 12.8)
         Will the ADP and/or ACP test safe harbor provisions be used? (select
         a., b. or c.)

         a. [ ] No. (If selected, skip to Question 36.)

         b. [ ] Yes, but only the ADP (and NOT the ACP) Test Safe Harbor
                provisions will be used.

         c. [X] Yes, both the ADP and ACP Test Safe Harbor provisions will be
                used.

            IF c. is selected, does the Plan permit matching contributions in
            addition to any safe harbor contributions elected in d. or e. below?

                1. [X] No or N/A. Any matching contributions, other than any
                       Safe Harbor Matching Contributions elected in d. below,
                       will be suspended in any Plan Year in which the safe
                       harbor provisions are used.

                2. [ ] Yes, the Employer may make matching contributions in
                       addition to any Safe Harbor Matching contributions
                       elected in d. below. (If elected, complete the provisions
                       of the Adoption Agreement relating to matching
                       contributions that will apply in addition to any
                       elections made in d. below.)

         NOTE: Regardless of any election made, the Plan automatically provides
               that only Elective Deferrals up to 6% of Compensation are taken
               into account in applying the match set forth in that Question and
               that the maximum discretionary matching contribution that may be
               made on behalf of any Participant is 4% of Compensation.

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         THE EMPLOYER WILL MAKE THE FOLLOWING ADP TEST SAFE HARBOR CONTRIBUTION
         FOR THE PLAN YEAR:

         NOTE: The ACP Test Safe Harbor is automatically satisfied if the only
               matching contribution made to the Plan is either (1) a Basic
               Matching Contribution or (2) an Enhanced Matching Contribution
               that does not provide a match on Elective Deferrals in excess of
               6% of Compensation.

         d. [X] Safe Harbor Matching Contribution (select 1. or 2. AND 3.)

                1. [X] BASIC MATCHING CONTRIBUTION. The Employer will make
                       Matching Contributions to the account of each "Eligible
                       Participant" in an amount equal to the sum of 100% of the
                       amount of the Participant's Elective Deferrals that do
                       not exceed 3% of the Participant's Compensation, plus 50%
                       of the amount of the Participant's Elective Deferrals
                       that exceed 3% of the Participant's Compensation but do
                       not exceed 5% of the Participant's Compensation.

                2. [ ] ENHANCED MATCHING CONTRIBUTION. The Employer will make
                       Matching Contributions to the account of each "Eligible
                       Participant" in an amount equal to the sum of:

                       a. [ ] _________% (may not be less than 100%) of the
                              Participant's Elective Deferrals that do not
                              exceed __________% (if over 6% or if left blank,
                              the ACP test will still apply) of the
                              Participant's Compensation, plus

                       b. [ ] _____________% of the Participant's Elective
                              Deferrals that exceed _______________% of the
                              Participant's Compensation but do not exceed _____
                              % (if over 6% or if left blank the ACP test will
                              still apply) of the Participant's Compensation.

                NOTE: a. and b. must be completed so that, at any rate of
                      Elective Deferrals, the matching contribution is at least
                      equal to the matching contribution receivable if the
                      Employer were making Basic Matching Contributions, but the
                      rate of match cannot increase as deferrals increase. For
                      example, if a. is completed to provide a match equal to
                      100% of deferrals up to 4% of Compensation, then b. need
                      not be completed.

                3. [X] The safe harbor matching contribution will be made on the
                       following basis (and Compensation for such purpose will
                       be based on the applicable period):

                       a. [X] the entire Plan Year.

                       b. [ ] each payroll period.

                       c. [ ] all payroll periods ending with or within each
                              month.

                       d. [ ] all payroll periods ending with or within the Plan
                              Year quarter.

         e. [ ] Nonelective Safe Harbor Contributions (select one)

                1. [ ] The Employer will make a Safe Harbor Nonelective
                       Contribution to the account of each "Eligible
                       Participant" in an amount equal to _________% (may not be
                       less than 3%) of the Employee's Compensation for the Plan
                       Year.

                2. [ ] The Employer will make a Safe Harbor Nonelective
                       Contribution to another defined contribution plan
                       maintained by the Employer (specify the name of the other
                       plan):__________.

         FOR PURPOSES OF THE ADP Test Safe Harbor contribution, the term
         "Eligible Participant" means any Participant who is eligible to make
         Elective Deferrals with the following exclusions:

         f. [ ] Highly Compensated Employees.

         g. [X] Employees who have not satisfied the greatest minimum age and
                service conditions permitted under Code Section 410(a).

         h. [ ] Other: _________________________________________________________
                (must be a category that could be excluded under the permissive
                or mandatory disaggregation rules of Regulations 1.401(k)-1(b)
                (3) and 1.401(m)-1(b)(31)).

         SPECIAL EFFECTIVE DATE OF ADP AND ACP TEST SAFE HARBOR PROVISIONS

         i. [X] N/A. The safe harbor provisions are effective as of the later of
                the Effective Date of this Plan or, if this is an amendment or
                restatement, the effective date of the amendment or restatement.

         j. [ ] The ADP and ACP Test Safe Harbor provisions are effective for
                the Plan Year beginning:________ (enter the first day of the
                Plan Year for which the provisions are (or, for GUST updates,
                were) effective and, if necessary, enter any other special
                effective dates that apply with respect to the provisions).

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36.      FORMULA FOR DETERMINING EMPLOYER MATCHING CONTRIBUTIONS (Plan Section
         12.1(a)(2))

         NOTE: Regardless of any election below, if the ACP test safe harbor is
               being used then the Plan automatically provides that only
               Elective Deferrals up to 6% of Compensation are taken into
               account in applying the match set forth below and that the
               maximum discretionary matching contribution that may be made on
               behalf of any Participant is 4% of Compensation.

         a. [X] N/A. There will not be any matching contributions (Skip to
                Question 37).

         b. [ ] The Employer will make matching contributions equal to _________
                % of the Participant's Elective Deferrals, plus:

                1. [ ] N/A.

                2. [ ] an additional discretionary percentage, to be determined
                       by the Employer.

         c. [ ] The Employer may make matching contributions equal to a
                discretionary percentage of the Participant's Elective
                Deferrals, to be determined by the Employer.

                AND, in determining the matching contributions in b. and c.
                above, only Elective Deferrals up to the percentage or dollar
                amount specified below will be matched:
                (select 1. and/or 2. OR 3.)

                1. [ ] __________________% of a Participant's Compensation.

                2. [ ] $ ________________.

                3. [ ] a discretionary percentage of a Participant's
                       Compensation or a discretionary dollar amount, the
                       percentage or dollar amount to be determined by the
                       Employer on a uniform basis to all Participants.

         d. [ ] The Employer may make matching contributions equal to a
                discretionary percentage, to be determined by the Employer, of
                each tier, to be determined by the Employer, of the
                Participant's Elective Deferrals.

         e. [ ] The Employer will make matching contributions equal to the sum
                of _______% of the portion of the Participant's Elective
                Deferrals which do not exceed ________% of the Participant's
                Compensation or $_______ plus ________% of the portion of the
                Participant's Elective Deferrals which exceed ________% of the
                Participant's Compensation or $_______, but does not exceed
                _______% of the Participant's Compensation or $_______.

         f. [ ] The Employer will make matching contributions equal to the
                percentage of Elective Deferrals determined under the following
                schedule based on a Participant's Years of Service for Vesting
                purposes (or Periods of Service if the Elapsed Time Method is
                selected):

<TABLE>
<CAPTION>
   Participant's Total Service           Matching Percentage
<S>                                   <C>
1. ____________________________       __________________________
2. ____________________________       __________________________
3. ____________________________       __________________________
4. ____________________________       __________________________
5. ____________________________       __________________________
</TABLE>

         g. [ ] Other Formula: _________________________________________________

         NOTE: If d., e., f. or g. above is elected, the Plan may violate the
               Code Section 401(a)(4) nondiscrimination requirements if the rate
               of matching contributions increases as a Participant's Elective
               Deferrals or Years of Service (or Periods of Service) increase.
               If g. is elected, matching contributions can only be made with
               respect to a Participant's Elective Deferrals.

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         PERIOD OF DETERMINING MATCHING CONTRIBUTIONS

         Matching contributions will be made on the following basis (and any
         Compensation or dollar limitation used in determining the match will be
         based on the applicable period):

         h. [ ] the entire Plan Year.

         i. [ ] each payroll period.

         j. [ ] all payroll periods ending within each month.

         k. [ ] all payroll periods ending with or within the Plan Year quarter.

         l. [ ] Other: _________________________________________________________

         THE MATCHING CONTRIBUTION MADE ON BEHALF OF ANY PARTICIPANT for any
         plan year will not exceed:

         m. [ ] N/A.

         n. [ ] $ __________________.

         MATCHING CONTRIBUTIONS WILL BE MADE ON BEHALF OF:

         o. [ ] all Participants.

         p. [ ] only Non-Highly Compensated Employees.

37.      FORMULA FOR DETERMINING QUALIFIED MATCHING CONTRIBUTIONS (Plan Section
         12.1(a)(2))

         NOTE: Regardless of any election below, if the ACP test safe harbor is
               being used then the Plan automatically provides that only
               Elective Deferrals up to 6% of Compensation are taken into
               account in applying the match set forth below and that the
               maximum discretionary matching contribution that may be made on
               behalf of any Participant is 4% of Compensation.

         a. [X] N/A. There will not be any qualified matching contributions
                except for ADP/ACP Test Safe Harbor contributions or as provided
                in Section 12.5(c) and 12.7(g). (Skip to Question 38).

         b. [ ] The Employer will make qualified matching contributions equal to
                ___________________% of the Participant's Elective Deferrals,
                plus:

                1. [ ] N/A.

                2. [ ] an additional discretionary percentage, to be determined
                       by the Employer.

         c. [ ] The Employer may make qualified matching contributions equal to
                a discretionary percentage of the Participant's Elective
                Deferrals, to be determined by the Employer.

                AND, in determining the qualified matching contribution in b.
                and c. above, only Elective Deferrals up to the percentage or
                dollar amount specified below will be matched:
                (select 1. and/or 2. OR 3.)

                1. [ ] _______________________% of a Participant's Compensation.

                2. [ ] $ _____________________.

                3. [ ] a discretionary percentage of a Participant's
                       Compensation or a discretionary dollar amount, the
                       percentage or dollar amount to be determined by the
                       Employer on a uniform basis to all Participants.

         d. [ ] The Employer may make qualified matching contributions equal to
                a discretionary percentage, to be determined by the Employer, of
                each tier, to be determined by the Employer, of the
                Participant's Elective Deferrals.

         e. [ ] The Employer will make qualified matching contributions equal to
                the sum __________of % of the portion of the Participant's
                Elective Deferrals which do not exceed _______________% of the
                Participant's Compensation or $ ____________plus ___________% of
                the portion of the Participant's Elective Deferrals which exceed
                ________________________% of the Participant's Compensation or $
                ________________________, but does not exceed ________________%
                of the Participant's Compensation or $ ________________.

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         PERIOD OF DETERMINING QUALIFIED MATCHING CONTRIBUTIONS

         Qualified Matching contributions will be made on the following basis
         (and any Compensation or dollar limitation used in determining the
         match will be based on the applicable period):

         f. [ ]the entire Plan Year.

         g. [ ]each payroll period.

         h. [ ]all payroll periods ending within each month.

         i. [ ]all payroll periods ending with or within the Plan Year quarter.

         j. [ ]Other: _________________________________________________________.

         THE QUALIFIED MATCHING CONTRIBUTION MADE ON BEHALF OF ANY PARTICIPANT
         for any plan year will not exceed:

         k. [ ] N/A.

         l. [ ] $ _____________.

         QUALIFIED MATCHING CONTRIBUTIONS WILL BE MADE ON BEHALF OF:

         m. [ ] all Participants.

         n. [ ] only Non-Highly Compensated Employees.

38.      MAY EMPLOYER MATCHING OR QUALIFIED MATCHING CONTRIBUTIONS BE MADE IN
         EMPLOYER STOCK?

         a. [ ] Yes.

         b. [ ] No.

39.      ONLY PARTICIPANTS WHO SATISFY THE FOLLOWING CONDITIONS WILL BE ELIGIBLE
         TO SHARE IN THE ALLOCATION OF MATCHING CONTRIBUTIONS OR QUALIFIED
         MATCHING CONTRIBUTIONS (other than Qualified Matching Contributions
         under Plan Sections 12.5(c) and 12.7(g)):

         a. Requirements for Participants who are actively employed at the end
            of the Plan Year.

            1. [ ] No additional conditions.

            2. [ ] A Participant must complete more than ____________Hours of
                   Service (not more than 1000) or__________________months of
                   service (not more than twelve (12)) if the Elapsed Time
                   Method is elected).

            3. [ ] A Participant must complete a Year of Service (or Period of
                   Service if the Elapsed Time Method is elected). (Could cause
                   Plan to violate coverage requirements under Code Section
                   410.)

         b. Requirements for Participants who are not actively employed at the
            end of the Plan Year (except as otherwise provided in c(1) through
            c(3) below).

            1. [ ] No additional conditions.

            2. [ ] A Participant must complete more than __________Hours of
                   Service (not more than 1000) or, if the Elapsed Time Method
                   is elected, ___________ months of service (not more than
                   twelve (12)).

            3. [ ] A Participant must complete a Year of Service (or Period of
                   Service if the Elapsed Time Method is elected).

            4. [ ] Participants will not share in such allocations, regardless
                   of service.

         NOTE: If 2., 3. or 4. is elected, the Plan may violate the coverage
               rules of Code Section 410(b).

         c. Participants who are not actively employed at the end of the Plan
            Year due to the following shall be eligible to share in the
            allocation of matching contributions regardless of the above
            conditions (select all that apply):

            1. [ ] Death.

            2. [ ] Total and Permanent Disability.

            3. [ ] Early or Normal Retirement.

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<PAGE>

40.      EMPLOYER PROFIT SHARING CONTRIBUTIONS (Plan Section 12.1(a)(3)).

         a.  Will a fixed Employer Profit Sharing Contribution be provided under
             the Plan?

             1. [X] No.

             2. [ ] Yes, the Employer shall make a profit sharing contribution
                    each Plan Year in an amount equal to ____% of each eligible
                    Participant's Compensation.

             3. [ ] Yes, the Employer shall make a profit sharing contribution
                    each Plan Year in an amount equal to $______ for each
                    eligible Participant.

             4. [ ] Prevailing Wage Contribution. The Employer will make a
                    Prevailing Wage Contribution on behalf of each Participant
                    who performs services subject to the Service Contract Act,
                    Davis-Bacon Act or similar Federal, State, or Municipal
                    Prevailing Wage statutes. The Prevailing Wage Contribution
                    shall be an amount equal to the balance of the fringe
                    benefit payment for health and welfare for each
                    Participant (after deducting the cost of cash differential
                    payments for the Participant) based on the hourly
                    contribution rate for the Participant's employment
                    classification, as designated on Schedule A as attached to
                    this Adoption Agreement. Schedule A is incorporated herein
                    by reference. Notwithstanding anything in the Plan to the
                    contrary, the Prevailing Wage Contribution shall be fully
                    Vested. Furthermore, the Prevailing Wage Contribution
                    shall not be subject to any age or service requirements
                    set forth in Question 16. nor to any service or employment
                    conditions set forth in Question 43.

                    If selected, is the Prevailing Wage Contribution considered
                    a Qualified Non-Elective Contribution?

                    1. [ ] Yes.

                    2. [ ] No.

             5. [ ] Yes, the following Integrated Allocation with Fixed
                    Contribution:

                    1. [ ] Subject to the overall permitted disparity limits,
                           the Employer will contribute an amount equal to
                            ______% (base percentage) of each Participant's
                           TOTAL Compensation

                    2. [ ] plus ______% (excess contribution percentage (see
                           Note below)) of such Compensation in excess of:

                           a. [ ] The Taxable Wage Base

                           b. [ ] ____% (not to exceed 100%) of the Taxable
                                  Wage Base (See Note below)

                           c. [ ] $___(not greater than the Taxable Wage Base)
                                  (See Note below).

         NOTE: The excess contribution percentage specified in 2. above may not
               exceed the lesser of the FOLLOWING limits and shall be adjusted
               each year as appropriate. However, in the case of any
               Participant who has exceeded the cumulative permitted disparity
               limit, the Employer will contribute an amount equal to the base
               plus excess contribution percentages, multiplied by the
               Participant's total Compensation.

               1. The base percentage specified in 1. above.

               2. 5.7%.

               3. 4.3% if b. or c. above is more than 20% and less than or equal
                  to 80% of the Taxable Wage Base.

               4. 5.4% if b. or d. above is more than 80% of the Taxable Wage
                  Base.

         b.  Will a discretionary Employer Profit Sharing Contribution be
             provided under the Plan?

             1. [ ] No.

             2. [ ] Yes, the Employer may make a discretionary profit sharing
                    contribution out of its current or accumulated Net Profit.

             3. [X] Yes, the Employer may make a discretionary profit sharing
                    contribution which is not limited to its current or
                    accumulated Net Profit.

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<PAGE>

         c.  The Employer's discretionary profit sharing contribution for a Plan
             Year will be allocated as follows:

             1. [X] NON-INTEGRATED ALLOCATION

                    a. [X] In the same ratio as each Participant's Compensation
                           bears to the total of such Compensation of all
                           Participants.

                    b. [ ] In the same dollar amount to all Participants (per
                           capita).

                    c. [ ] In the same dollar amount per Hour of Service
                           completed by each Participant.

                    d. [ ] In the same proportion that each Participant's points
                           bears to the total of such points of all
                           Participants. A Participant's points with respect to
                           any Plan Year shall be computed as follows (select
                           all that apply):

                           1. [ ] ______point(s) shall be allocated for each
                                  Year of Service (or Period of Service if the
                                  Elapsed Time Method is elected). However, the
                                  maximum Years of Service (or Periods of
                                  Service taken into account shall not exceed
                                  _____ (leave blank if no limit on service
                                  applies)).

                           2. [ ] _____point(s) shall be allocated for each
                                  full $_______ (may not exceed $200) of
                                  Compensation.

                           3. [ ] _____point(s) shall be allocated for each year
                                  of attained age as of the end of the Plan
                                  Year.

             2. [ ] INTEGRATED ALLOCATION

                    In accordance with Plan Section 4.3(b)(2) based on a
                    Participant's Compensation in excess of:

                    a. [ ] The Taxable Wage Base.

                    b. [ ] _____% (not to exceed 100%) of the Taxable Wage Base.
                           (See Note below)

                    c. [ ] 80% of the Taxable Wage Base plus $1.00.

                    d. [ ] $____ (not greater than the Taxable Wage Base).
                           (See Note below)

         NOTE: The integration percentage of 5.7% shall be reduced to:

               1. 4.3% if b. or d. above is more than 20% and less than or equal
                  to 80% of the Taxable Wage Base.

               2. 5.4% if b. or d. above is more than 80% of the Taxable Wage
                  Base.

41.      QUALIFIED NON-ELECTIVE CONTRIBUTIONS (Plan Section 12.1(a)(4))

         a. Will a Qualified Non-Elective Contribution be provided under the
            Plan?

            1. [X] N/A. There will be no Qualified Non-Elective Contributions
                   except for ADP/ACP Test Safe Harbor contributions or as
                   provided in Section 12.5(c) and 12.7(g).

            2. [ ] The Employer will make a Qualified Non-Elective Contribution
                   equal to _________ % of the total Compensation of those
                   Participants eligible to share in the allocations.

            3. [ ] The Employer may make a Qualified Non-Elective
                   Contribution in an amount to be determined by the Employer,
                   to be allocated in proportion to the Compensation of those
                   eligible to share in the allocations.

            4. [ ] The Employer may make a Qualified Non-Elective Contribution
                   in the same dollar amount, to be determined by the Employer,
                   to all Participants eligible to share in the allocations
                   (per capita).

         b. And, Qualified Non-Elective Contributions will be made on behalf of:

            1. [ ] all Participants.

            2. [ ] only Non-Highly Compensated Employees.

42.      MAY EMPLOYER PROFIT SHARING OR QUALIFIED NON-ELECTIVE CONTRIBUTIONS BE
         MADE IN EMPLOYER STOCK?

         a.  [ ] Yes

         b.  [X] No

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43.      ONLY PARTICIPANTS WHO SATISFY THE FOLLOWING CONDITIONS WILL BE ELIGIBLE
         TO SHARE IN THE ALLOCATION OF EMPLOYER PROFIT SHARING CONTRIBUTIONS,
         QUALIFIED NON-ELECTIVE CONTRIBUTIONS (other than Qualified Non-Elective
         Contributions under Plan Sections 12.5(c) and 12.7(g)) AND FORFEITURES.

         a.  Requirements for Participants who are actively employed at the end
             of the Plan Year.

             1. [X] No additional conditions

             2. [ ] A Participant must complete more than ___ Hours of Service
                    (not more than 1000) or ____ months of service (not more
                    than twelve (12)) if the Elapsed Time Method is elected.

             3. [ ] A Participant must complete a Year of Service (or Period of
                    Service if the Elapsed Time Method is elected). (Could cause
                    Plan to violate coverage requirements under Code Section
                    410.)

         b.  Requirements for Participants who are not actively employed at the
             end of the Plan Year (except as otherwise provided in c(1) through
             c(3) below).

             1. [ ] No additional conditions

             2. [ ] A Participant must complete more than ____ Hours of Service
                    (not more than 1000) or _____ months of service (not more
                    than twelve (12)) if the Elapsed Time Method is elected.

             3. [ ] A Participant must complete a Year of Service (or Period of
                    Service if the Elapsed Time Method is elected).

             4. [X] Participants will not share in such allocations, regardless
                    of service.

         NOTE: If 2., 3. or 4. is elected, the Plan may violate the coverage
               rules of Code Section 410(b).

         c.  Participants who are not actively employed at the end of the Plan
             Year due to the following will be eligible to share in the
             allocations regardless of the above conditions (select all that
             apply):

             1. [X] Death.

             2. [X] Total and Permanent Disability.

             3. [X] Early or Normal Retirement.

44.      FORFEITURES (Plan Sections 1.27 and 4.3(e))

         a.  Except as provided in Plan Section 1.27, a Forfeiture will occur as
             of the earlier of :

             1. the last day of the Plan Year in which the Former Participant
                incurs five (5) consecutive 1-Year Breaks in Service, or

             2. the distribution of the entire Vested portion of the
                Participant's Account.

         b.  Except as otherwise provided in c. below with respect to
             Forfeitures attributable to matching contributions, Forfeitures
             will be...

             1. [ ] added to any Employer profit sharing contribution.

             2. [X] used to reduce any Employer contribution.

             3. [ ] added to any Employer matching contribution and allocated as
                    an additional matching contribution.

             4. [ ] allocated to all Participants eligible to share in the
                    profit sharing allocations in the same proportion that each
                    Participant's Compensation for the Plan Year bears to the
                    Compensation of all Participants for such year.

             5. [ ] allocated to all Non-Highly Compensated Employees eligible
                    to share in the profit sharing allocations (regardless of
                    whether a Participant elected any salary reductions) in
                    proportion to each such Participant's Compensation for the
                    year.

             6. [ ] other:______________________________________________________

         c.  Forfeitures of matching contributions will be...

             1. [ ] N/A. Same as above or no matching contributions.

             2. [X] used to reduce the Employer's matching contribution.

             3. [ ] added to any Employer matching contribution and allocated as
                    an additional matching contribution.

             4. [ ] added to any Employer profit sharing contribution.

             5. [ ] allocated to all Participants eligible to share in the
                    matching allocations (regardless of whether a Participant
                    elected any salary reductions) in proportion to each such
                    Participant's Compensation for the year.

             6. [ ] allocated to all Non-Highly Compensated Employees eligible
                    to share in the matching allocations (regardless of whether
                    a Participant elected any salary reductions) in proportion
                    to each such Participant's Compensation for the year.

             7. [ ] other:______________________________________________________

         NOTE: Plan Section 4.3(e) automatically provides that Forfeitures may
               be used to pay administrative expenses.

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45.      ALLOCATIONS OF EARNINGS (Plan Section 4.3(c))

         Allocations of earnings with respect to amounts which are not subject
         to Participant directed investments and which are contributed to the
         Plan after the previous Valuation Date will be determined...

         a. [X] N/A, all assets in the Plan are subject to Participant directed
                investments.

         b. [ ] by using the actual investment experience of individual
                accounts.

         c. [ ] other: ________________________________________________

46.      LIMITATIONS ON ALLOCATIONS (Plan Section 4.4)

         a. If any Participant is covered under another qualified defined
            contribution plan maintained by the Employer, other than a Master or
            Prototype Plan, or if the Employer maintains a welfare benefit fund,
            as defined in Code Section 419(e), or an individual medical account,
            as defined in Code Section 415(l)(2), under which amounts are
            treated as Annual Additions with respect to any Participant in this
            Plan:

            1. [X] N/A. The Employer does not maintain another qualified defined
                   contribution plan.

            2. [ ] The provisions of Section 4.4(b) of the Plan will apply as if
                   the other plan were a master or prototype plan.

            3. [ ] Specify the method under which the plans will limit total
                   Annual Additions to the Maximum Permissible Amount, and will
                   properly reduce any Excess Amounts, in a manner that
                   precludes Employer discretion:

                   _____________________________________________________________

         b. If any Participant is a Participant in a qualified defined benefit
            plan maintained by the Employer:

            1. [X] N/A. The Employer does not maintain, and has never
                   maintained, a qualified defined benefit plan OR the
                   provisions of Code Section 415(e) no longer apply to the
                   Plan.

            2. [ ] N/A. The provisions of Code Section 415(e) no longer apply to
                   this Plan effective with respect to Limitation Years
                   beginning after December 31, 1999, or if later _____ (if a
                   later date is entered, this Plan will not be considered a
                   safe harbor plan under Code Section 401(a)(4) and the
                   Regulations thereunder).

            3. [ ] In any Limitation Year, the Annual Additions credited to the
                   Participant under this Plan may not cause the sum of the
                   Defined Benefit Plan Fraction and the Defined Contribution
                   Fraction to exceed 1.0. If the Employer's contribution that
                   would otherwise be made on the Participant's behalf during
                   the Limitation Year would cause the 1.0 limitation to be
                   exceeded, the rate of contribution under this Plan will be
                   reduced so that the sum of the fractions equals 1.0. If the
                   1.0 limitation is exceeded because of an Excess Amount, such
                   Excess Amount will be reduced in accordance with Section 4.5
                   of the Plan.

            4. [ ] Specify and attach to the Adoption Agreement the method under
                   which the plans involved will satisfy the 1.0 limitation in a
                   manner that precludes Employer discretion.

DISTRIBUTIONS

47.      FORM OF DISTRIBUTIONS (Plan Sections 6.5 and 6.6)

         a. Distributions under the Plan may be made in (select all that
            apply)...

            1. [X] lump sums.

            2. [X] substantially equal installments.

            3. [ ] partial withdrawals provided the minimum withdrawal is $____.

         b. And, pursuant to Plan Section 6.12,

            1. [ ] no annuities are allowed (Plan Section 6.12(b) will apply and
                   the joint and survivor rules of Code Sections 401(a)(11) and
                   417 will not apply to the Plan).

            2. [X] annuities are allowed as the normal form of distribution
                   (Plan Section 6.12 will not apply and the joint and survivor
                   rules of Code Sections 401(a)(11) and 417 will automatically
                   apply). If elected, the Pre-Retirement Survivor Annuity
                   (minimum spouse's death benefit) will be equal to:

                   a. [X] 100% of Participant's interest in the Plan.

                   b. [ ] 50% of Participant's interest in the Plan.

                   c. [ ] ___% (may not be less than 50%) of a Participant's
                          interest in the Plan.

            3. [ ] annuities are allowed but are not the normal form of
                   distribution (Plan Section 6.12(c) will apply and the joint
                   and survivor rules of Code Sections 401(a)(11) and 417 will
                   only apply if an annuity form of distribution is elected by a
                   Participant). If elected, the optional forms of annuities
                   allowed are:

                   a. [ ] Life annuity

                   b. [ ] Other:________________________________________________

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         AND if 2. or 3. is elected, the normal form of the Qualified Joint and
         Survivor Annuity will be a joint and 50% survivor annuity unless
         otherwise elected below:

              1. [X] N/A.

              2. [ ] Joint and 100% survivor annuity.

              3. [ ] Joint and 75% survivor annuity.

              4. [ ] Joint and 66 2/3% survivor annuity.

         NOTE:  If this is an amendment to a plan which permitted annuities as
                a form of distribution with respect to any portion of the Plan's
                assets (or if this Plan has accepted a plan-to-plan transfer
                (other than a direct rollover) of assets from a plan which
                permitted annuities as a form of distribution) and the joint and
                survivor annuity rules only apply to a Participant's interest in
                the Plan attributable to such amounts, then select b(1). AND
                b(2). or b(3). (whichever is applicable to such amounts) and
                attach an addendum to this Adoption Agreement specifying the
                assets subject to the joint and survivor annuity provisions.

         c. And, distributions may be made in...

            1. [ ] cash only (except for insurance or annuity contracts).

            2. [X] cash or property.

48.      CONDITIONS FOR DISTRIBUTIONS UPON TERMINATION OF EMPLOYMENT
         Distributions upon termination of employment pursuant to Plan Section
         6.4(a) of the Plan will not be made unless the following conditions
         have been satisfied:

         a. [ ] No distributions may be made until a Participant has reached
                Early or Normal Retirement Date.

         b. [X] Distributions may be made as soon as administratively feasible
                at the Participant's election.

         c. [ ] The Participant has incurred____________ 1-Year Break(s) in
                Service (or Period(s) of Severance if the Elapsed Time Method is
                elected).

         d. [ ] Distributions may be made at the Participant's election as
                soon as administratively feasible after the Plan Year
                coincident with or next following termination of employment.

         e. [ ] Distributions may be made at the Participant's election as
                soon as administratively feasible after the Plan Year quarter
                coincident with or next following termination of employment.

         f. [ ] Distributions may be made at the Participant's election as
                soon as administratively feasible after the Valuation Date
                coincident with or next following termination of employment.

         g. [ ] Distributions may be made at the Participant's election as soon
                as administratively feasible after _________ months following
                termination of employment.

         h. [ ] Other _________ (must be objective conditions which are
                ascertainable and are not subject to Employer discretion except
                as otherwise permitted in Regulation 1.411(d)-4).

49.      INVOLUNTARY DISTRIBUTIONS

         Can involuntary distributions of amounts less than $5,000 be made in
         accordance with the provisions of Sections 6.4, 6.5 and 6.6?

         a. [ ] No.

         b. [X] Yes.

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50.      MINIMUM DISTRIBUTION TRANSITIONAL RULES (Plan Section 6.5(e))

         NOTE:  This Section does not apply to (1) a new Plan or (2) an
                amendment or restatement of an existing Plan that never
                contained the provisions of Code Section 401(a)(9) as in effect
                prior to the amendments made by the Small Business Job
                Protection Act of 1996 (SBJPA).

         The "required beginning date" for a Participant who is not a "five
         percent (5%) owner" is:

         a. [ ] N/A. (This is a new Plan or this Plan has never included the
                pre-SBJPA provisions.)

         b. [ ] April 1st of the calendar year following the year in which the
                Participant attains age 70 1/2. (The pre-SBJPA rules will
                continue to apply.)

         c. [X] April 1st of the calendar year following the later of the year
                in which the Participant attains age 70 1/2 or retires (the
                post-SBJPA rules), with the following exceptions (select one or
                both and if no election is made, both will apply effective as of
                January 1, 1996):

                1. [X] A Participant who was already receiving required minimum
                       distributions under the pre-SBJPA rules as of January 1,
                       1996 (not earlier than January 1, 1996) may elect to stop
                       receiving distributions and have them recommence in
                       accordance with the post-SBJPA rules. Upon the
                       recommencement of distributions, if the Plan permits
                       annuities as a form of distribution then the following
                       will apply:

                       a. [X] N/A. Annuity distributions are not permitted.

                       b. [ ] Upon the recommencement of distributions, the
                              original Annuity Starting Date will be retained.

                       c. [ ] Upon the recommencement of distributions, a new
                              Annuity Starting Date is created.

                2. [X] A Participant who had not begun receiving required
                       minimum distributions as of January 1, 1996 (not earlier
                       than January 1, 1996) may elect to defer commencement of
                       distributions until retirement. The option to defer the
                       commencement of distributions (i.e., to elect to receive
                       in-service distributions upon attainment of age 70 1/2)
                       will apply to all such Participants unless the option
                       below is elected:

                       a. [ ] N/A.

                       b. [X] This in-service distribution option will be
                              eliminated with respect to Participants who attain
                              age 70 1/2 in or after the calendar year that
                              begins after the later of (1) December 31, 1998,
                              or (2) the adoption date of the amendment and
                              restatement to bring the Plan into compliance with
                              SBJPA. (This option may only be elected if the
                              amendment to eliminate the in-service distribution
                              is adopted no later than the last day of the
                              remedial amendment period that applies to the Plan
                              for changes under SBJPA.)

51.      LIFE EXPECTANCIES (Plan Section 6.5(f)) for minimum distributions
         required pursuant to Code Section 401(a)(9) shall...

         a. [ ] be recalculated at the Participant's election.

         b. [ ] be recalculated.

         c. [ ] not be recalculated.

         d. [X] N/A.

52.      DISTRIBUTIONS UPON DEATH (Plan Section 6.6(h))
         Distributions upon the death of a Participant prior to receiving any
         benefits shall...

         a. [X] be made pursuant to the election of the Participant or
                beneficiary.

         b. [ ] begin within 1 year of death for a designated beneficiary and be
                payable over the life (or over a period not exceeding the life
                expectancy) of such beneficiary, except that if the beneficiary
                is the Participant's spouse, begin prior to December 31st of the
                year in which the Participant would have attained age 70 1/2.

         c. [ ] be made within 5 years of death for all beneficiaries.

         d. [ ] Other:__________________________________________________________
                (must comply with 401(a)(9)).

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53.      HARDSHIP DISTRIBUTIONS (Plan Sections 6.11 and/or 12.9)

         a. Will hardship distributions be permitted?

            1. [ ] No hardship distributions are permitted.

            2. [X] Hardship distributions are permitted from the following
                   accounts (select all that apply):

                   a. [ ] all accounts (except as otherwise provided below).

                   b. [X] Participant's Elective Deferral Account.

                   c. [ ] Participant's Matching Contribution Account.

                   d. [ ] Participant's Profit Sharing Account.

                   e. [X] Participant's Rollover Account.

                   f. [ ] Participant's Transfer Account.

                   g. [ ] Participant's Voluntary Contribution Account.

                   h. [ ] Other:________________________________________________

         NOTE: Distributions from a Participant's Elective Deferral Account are
               limited to the portion of such account attributable to such
               Participant's Elective Deferrals (and earnings attributable
               thereto up to December 31, 1988). Hardship distributions are not
               permitted from a Participant's Qualified Non-Elective Account,
               Qualified Matching Contribution Account or Safe Harbor
               Contribution Account.

         b. Shall the safe harbor hardship rules of Section 12.9 apply to
            distributions made from all accounts other than a Participant's
            Elective Deferral Account?

            1. [X] No or N/A. The provisions of Section 6.11 apply to
                   distributions from all accounts other than a Participant's
                   Elective Deferral Account.

            2. [ ] Yes. The provisions of Section 12.9 apply to all
                   distributions.

         c. Are distributions restricted to those accounts selected above in
            which a Participant is fully Vested?

            1. [X] Yes, distributions may only be made from accounts which are
                   fully Vested.

            2. [ ] No. (If elected, the fraction at Plan Section 6.5(i) shall
                   apply in determining vesting of the portion of the account
                   balance not withdrawn).

         d. The minimum hardship distribution shall be...

            1. [X] N/A. There is no minimum.

            2. [ ] $________(may not exceed $1,000).

54.      IN-SERVICE DISTRIBUTIONS (Plan Section 6.10)

         a. Will In-Service Distributions be permitted?

            1. [ ] In-service distributions may not be made (except as otherwise
                   elected for Hardship Distributions).

            2. [X] In-service distributions may be made to a Participant who has
                   not separated from service provided any one of the following
                   conditions have been satisfied (select all that apply):

                   a. [X] the Participant has attained age 59 1/2 .

                   b. [ ] the Participant has reached Normal Retirement Age.

                   c. [ ] the Participant has reached Early Retirement Age.

                   d. [ ] the Participant has been a Participant in the Plan for
                          at least_________ years (may not be less than five
                          (5)).

                   e. [ ] the amounts being distributed have accumulated in the
                          Plan for at least two (2) years.

         b. In-Service Distributions are permitted from the following accounts
            (select all that apply):

             1. [X] all accounts (except as otherwise provided below).

             2. [ ] Participant's Elective Deferral Account.

             3. [ ] Participant's Matching Contribution Account.

             4. [ ] Participant's Profit Sharing Account.

             5. [ ] Participant's Safe Harbor Contribution Account.

             6. [ ] Participant's Qualified Matching Contribution Account.

             7. [ ] Participant's Qualified Non-Elective Contribution Account.

             8. [ ] Participant's Rollover Account.

             9. [ ] Participant's Transfer Account.

            10. [ ] Participant's Voluntary Contribution Account.

            11. [ ] Other: __________________________________________________

         NOTE: Distributions from a Participant's Elective Deferral Account,
               Qualified Matching Contribution Account, Qualified
               Non-Elective Account and Safe Harbor Contribution Account are
               subject to restrictions and generally may not be distributed
               prior to age 59 1/2.

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         c.  Are distributions restricted to those accounts selected above in
             which a Participant is fully Vested?

             1. [ ] Yes, distributions may only be made from accounts which are
                    fully Vested.

             2. [X] No. (If elected, the fraction at Section 6.5(i) will apply
                    in determining vesting of the portion of the account balance
                    not withdrawn.)

         d.  The minimum in-service distribution shall be...

             1. [X] N/A. There is no minimum.

             2. [ ] $______(may not exceed $1,000).

NONDISCRIMINATION TESTING

55.      HIGHLY COMPENSATED EMPLOYEE (Plan Section 1.31)

         a. Shall the Top Paid Group election apply when determining Highly
            Compensated Employees? (The election made below for the latest year
            shall continue to apply to subsequent Plan Years unless the Plan is
            amended to a different election.)

            1. [ ] Yes, for Plan Years beginning in:

                   a. [ ]  1997  b. [ ]  1998  c. [ ]  1999

                   d. [ ]  2000  e. [ ]  2001  f. [ ]  _______

            2. [X] No, for Plan Years beginning in:

                   a. [X]  1997  b. [X]  1998  c. [X]  1999

                   d. [X]  2000  e. [X]  2001  f. [ ]  _______

         b. Will the calendar year data election be used?
            (For Plan Years beginning after 1997, the calendar year look-back
            year data election may not be made if the Plan Year is a calendar
            year. The election made below for the latest year shall continue to
            apply to subsequent Plan Years unless the Plan is amended to a
            different election.)

            1. [ ] Yes, for Plan Years beginning in:

                   a. [ ]  1997  b. [ ]  1998  c. [ ]  1999

                   d. [ ]  2000  e. [ ]  2001  f. [ ]  ______

            2. [X] No, for Plan Years beginning in:

                   a. [X]  1997  b. [ ]  1998  c. [ ]  1999

                   d. [ ]  2000  e. [ ]  2001  f. [ ]  ______

56.      ADP AND ACP TESTS (Plan Sections 12.4 and 12.6). The actual deferral
         ratio and actual contribution ratio for Non-Highly Compensated
         Employees shall be based on the following. The election made below for
         the latest year shall continue to apply to subsequent Plan Years unless
         the Plan is amended to a different election.

         a. [ ] N/A. This Plan is using the ADP and ACP Test Safe Harbor rules
                for all years after the later of the Effective Date of the Plan
                or, in the case of an amendment and restatement, the effective
                date of the amendment and restatement.

         b. [ ] PRIOR YEAR TESTING: The prior year ratio shall be used for the
                Plan Year beginning in the year specified below. Furthermore, in
                the case of the first year the 401(k) or 401(m) feature is added
                to this Plan (unless this Plan is a successor plan), the amount
                taken into account as the ADP and ACP of Non-Highly Compensated
                Employees for the preceding Plan Year shall be 3%.

                1. [ ]  1997  2. [ ]  1998  3. [ ]  1999

                4. [ ]  2000  5. [ ]  2001  6. [ ]  ________

         c. [X] CURRENT YEAR TESTING: The current year ratio shall be used for
                the Plan Year beginning in the year specified below:

                1. [X]  1997  2. [X]  1998  3. [X]  1999

                4. [X]  2000  5. [ ]  2001  6. [ ]  _______

57.      TRANSITIONAL RULE FOR PLAN YEARS BEGINNING PRIOR TO THE PLAN YEAR IN
         WHICH THE PLAN IS AMENDED TO REFLECT THE PROVISIONS OF SBJPA.

         Notwithstanding the above, if the method used to determine the ADP is
         different than the method used to determine the ACP, then the method
         selected in 56. above will apply for determining the ADP and the method
         selected below will be used to determine the ACP ratio for Non-Highly
         Compensated Employees for Plan Years beginning prior to the date the
         Plan is amended to reflect the provisions of SBJPA.

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         a. [X] N/A (Plan has already been amended for SBJPA or the ADP and ACP
                ratios are determined using the same methods).

         b. [ ] PRIOR YEAR TESTING: The prior year ratio shall be used for the
                Plan Years beginning in the years specified below. Furthermore,
                in the case of the first year the 401(m) feature is added to
                this Plan (unless this Plan is a successor plan), the amount
                taken into account as the ACP of Non-Highly Compensated
                Employees for the preceding Plan Year shall be 3%.

                1. [ ]  1997  2. [ ]  1998  3. [ ]  1999

                4. [ ]  2000  5. [ ]  2001  6. [ ]  _______

         c. [ ] CURRENT YEAR  TESTING: The current year ratio will be used for
                the Plan Years  beginning in the years specified below:

                1. [ ]  1997  2. [ ]  1998  3. [ ]  1999

                4. [ ]  2000  5. [ ]  2001  6. [ ]  ______

TOP HEAVY REQUIREMENTS

58.      TOP HEAVY DUPLICATIONS (Plan Section 4.3(i)): When a Non-Key Employee
         is a Participant in this Plan and a Defined Benefit Plan maintained by
         the Employer, indicate which method shall be utilized to avoid
         duplication of top heavy minimum benefits (If b., c., d. or e. is
         elected, f. must be completed)

         a. [X] N/A. The Employer does not maintain a Defined Benefit Plan.
                (Go to next Question)

         b. [ ] The full top heavy minimum will be provided in each plan (if
                selected, Plan Section 4.3(i) shall not apply).

         c. [ ] 5% defined contribution minimum.

         d. [ ] 2% defined benefit minimum.

         e. [ ] Specify the method under which the Plans will provide top
                heavy minimum benefits for Non-Key Employees that will preclude
                Employer discretion and avoid inadvertent omissions:

                ________________________________________________________________

         NOTE:  If c., d., or e. is selected and the Defined Benefit Plan and
                this Plan do not benefit the same Participants, the uniformity
                requirement of the Section 401(a)(4) Regulations may be
                violated.

         AND, the "Present Value of Accrued Benefit" (Plan Section 9.2) for Top
         Heavy purposes shall be based on...

         f. [ ] Interest Rate:__________________________________________________

                Mortality Table:________________________________________________

59.      TOP HEAVY DUPLICATIONS (Plan Section 4.3(f)): Employer maintaining two
         (2) or more Defined Contribution Plans.

         a. [X] N/A. The Employer does not maintain another qualified defined
                contribution plan.

         b. [ ] A minimum, non-integrated contribution of 3% of each Non-Key
                Employee's 415 Compensation shall be provided in the Money
                Purchase Plan (or other plan subject to Code Section 412), where
                the Employer maintains two (2) or more non-paired Defined
                Contribution Plans.

         c. [ ] Specify and attach to the Adoption Agreement the method under
                which the Plans will provide top heavy minimum benefits for
                Non-Key Employees that will preclude Employer discretion and
                avoid inadvertent omissions, including any adjustments required
                under Code Section 415(e).

MISCELLANEOUS

60.      LOANS TO PARTICIPANTS (Plan Section 7.6)

         a. Will Loans be permitted?

            1. [X] Loans shall be permitted.

            2. [ ] Loans shall not be permitted.

         b. If loans are permitted (select all that apply)...

            1. [ ] loans will only be made for hardship or financial necessity.

            2. [X] the minimum loan will be $ 1000.00 (may not exceed $1,000).

            3. [X] a Participant may only have one (1) (e.g., one (1)) loan(s)
                   outstanding at any time.

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         c.  Loans will only be permitted from the following accounts (select
             all that apply):

              1. [X] all accounts.

              2. [ ] Participant's Elective Deferral Account.

              3. [ ] Participant's Matching Contribution Account.

              4. [ ] Participant's Profit Sharing Account.

              5. [ ] Participant's Safe Harbor Contribution Account.

              6. [ ] Participant's Qualified Matching Contributions Account.

              7. [ ] Participant's Qualified Non-Elective Contribution Account.

              8. [ ] Participant's Rollover Account.

              9. [ ] Participant's Transfer Account.

             10. [ ] Participant's Voluntary Contribution Account.

             11. [ ] Other:_____________________________________________________

         NOTE: All loans will be treated as Participant directed investments
               under the Plan. Department of Labor Regulations require the
               adoption of a separate written loan program setting forth the
               requirements outlined in Plan Section 7.6.

61.      DIRECTED INVESTMENT ACCOUNTS (Plan Section 4.10)

         a. Does the Plan intend to comply with Act Section 404(c)?

            1. [X] Yes.

            2. [ ] No.

         b. Will Participant directed investments be permitted?

            1. [ ] No. Participant directed investments are not permitted.

            2. [X] Participant directed investments are permitted for the
                   following accounts (select all that apply):

                   a. [X] all accounts.

                   b. [ ] Participant's Elective Deferral Account.

                   c. [ ] Participant's Matching Contribution Account.

                   d. [ ] Participant's Profit Sharing Account.

                   e. [ ] Participant's Safe Harbor Contribution Account.

                   f. [ ] Participant's Qualified Matching Contributions
                          Account.

                   g. [ ] Participant's Qualified Non-Elective Contribution
                          Account.

                   h. [ ] Participant's Rollover Account.

                   i. [ ] Participant's Transfer Account.

                   j. [ ] Participant's Voluntary Contribution Account.

                   k. [ ] Other:________________________________________________

         c. If Participant directed investments are permitted, investment in
            Employer Stock will be limited to the following amounts:

             1. [X] N/A, there will be no limitations.

             2. [ ] ____% of a Participant's Elective Deferral Account.

             3. [ ] ____% of a Participant's Matching Contribution Account.

             4. [ ] ____% of a Participant's Profit Sharing Account.

             5. [ ] ____% of a Participant's Safe Harbor Contribution Account.

             6. [ ] ____% of a Participant's Qualified Matching Contributions
                    Account.

             7. [ ] ____% of a Participant's Qualified Non-Elective
                    Contribution Account.

             8. [ ] ____% of a Participant's Rollover Account.

             9. [ ] ____% of a Participant's Transfer Account.

            10. [ ] ____% of a Participant's Voluntary Contribution Account.

            11. [ ] ____% of __________________________________________________

         d. If Participant directed investments are permitted, will voting
            rights on directed investments be passed through to Participants?

            1. [ ] No. Employer stock is not an alternative OR Plan is not
                   intended to comply with Act Section 404(c).

            2. [X] Yes, for Employer stock and securities held in brokerage
                   accounts.

            3. [ ] Yes, for all investments.

62.      ROLLOVERS (Plan Section 4.6)

         a. Will Rollovers be accepted by this Plan?

            1. [ ] Rollovers will not be accepted by this Plan.

            2. [X] Rollovers will be accepted by this Plan.

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         b. If Rollovers are accepted by this Plan, rollovers may be accepted...

            1. [X] from any Eligible Employee, even if not a Participant.

            2. [ ] from Participants only.

         c. And, distributions from a Participant's Rollover Account may be
            made...

            1. [ ] at any time.

            2. [X] only when the Participant is otherwise entitled to a
                   distribution under the Plan.

63.      EMPLOYEES' VOLUNTARY CONTRIBUTIONS (Plan Section 4.8)

         a. [ ] After-tax voluntary Employee contributions will not be allowed.

         b. [X] Each Participant may elect to make after-tax voluntary Employee
                contributions:

                1. [ ] up to _______ % of Compensation.

                2. [X] from 1% to 10% of Compensation.

                3. [ ] up to a percentage of Compensation equal to _____% minus
                       the rate of Salary Deferrals made by the Participant.

                4. [ ] up to the maximum percentage allowable not to exceed the
                       limits of the Internal Revenue Code.

         c. [X] If b. is selected, Highly Compensated Employees may only make
                after-tax voluntary Employee contributions (should not be
                greater than the limits specified above):

                1. [X] N/A. Same limits as specified above.

                2. [ ] up to ______% of Compensation.

                3. [ ] from ______% to _______% of Compensation.

                4. [ ] up to a percentage of Compensation equal to _______%
                       minus the rate of Salary Deferrals made by the Highly
                       Compensated Employees.

64.      LIFE INSURANCE (Plan Section 7.5)

         a. May life insurance be purchased?

            1. [X] Life insurance may not be purchased.

            2. [ ] Life insurance may be purchased at the option of the
                   Administrator.

            3. [ ] Life insurance may be purchased at the option of the
                   Participant.

         b. If life insurance may be purchased, the purchase of initial or
            additional life insurance will be subject to the following
            limitations (select all that apply):

             1. [ ] N/A, no limitations.

             2. [ ] The following limitations:

                    a. [ ] each initial Contract will have a minimum face amount
                           of $__________.

                    b. [ ] each additional Contract will have a minimum face
                           amount of $__________.

                    c. [ ] the Participant has completed ___________ Years of
                           Service (or Periods of Service).

                    d. [ ] the Participant has completed ___________ Years of
                           Service (or Periods of Service) while a Participant
                           in the Plan.

                    e. [ ] the Participant is under age ________ on the Contract
                           issue date.

                    f. [ ] the maximum amount of all Contracts on behalf of a
                           Participant may not exceed $ _____.

                    g. [ ] the maximum face amount of any life insurance
                           Contract will be $ ________.

GUST TRANSITION RULES

         The following questions only apply if this is a GUST RESTATEMENT (i.e.,
         Question 6.c. is selected). If this is not a GUST restatement, then
         this Plan will not be considered an individually designed plan merely
         because the following questions are deleted from the Adoption
         Agreement.

65.      COMPENSATION

         The family aggregation rules of Code Section 401(a)(17) as in effect
         under Code Section 414(q)(6) prior to the enactment of SBJPA do not
         apply to this Plan effective as of:

         a. [X] The first day of the first Plan Year beginning after 1996.

         b. [ ] ________ (may not be prior to the first day of the first Plan
                Year beginning in 1997 and may not be later than the first day
                of the Plan Year following the Plan Year in which this GUST
                restatement is adopted).

         NOTE: If family aggregation continued to apply after 1996, the Plan is
               not a safe harbor plan for Code Section 401(a)(4) purposes.

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         AND, for Limitation Years beginning on and after January 1, 2001 or, if
         earlier, (may not be earlier than the first day of the first Limitation
         Year beginning on or after January 1, 1998), for purposes of 415
         Compensation and for purposes of applying the limitations described in
         section 4.4 of the Plan, compensation paid or made available during
         such limitation years shall include elective amounts that are not
         includable in the gross income of the employee by reason of Code
         Section 132(f)(4).

         [ ] Check and complete the following if the Plan has excluded from
             414(s) Compensation amounts that are not includable in gross income
             by reason of Code Section 132(f)(4):

             [ ] For Plan Years beginning on and after ___________ (may not be
                 earlier than the first day of the first Plan Year for which the
                 Plan was operated to exclude such amounts in accordance with
                 Section 414(s) as amended by the Community Renewal Tax Relief
                 Act of 2000, but in no case earlier than the first day of the
                 first Plan Year beginning on or after January 1, 1998), 414(s)
                 Compensation shall not include elective amounts that are not
                 includible in the gross income of the Employee under Code
                 Section 132(f)(4).

66.      LIMITATION ON ALLOCATIONS AND TOP HEAVY RULES

         If any Participant is a Participant in this Plan and a qualified
         defined benefit plan maintained by the Employer, then the limitations
         of Code Section 415(e) as in effect under Code Section 414(q)(6) prior
         to the enactment of SBJPA do not apply to this Plan effective with
         respect to Limitation Years beginning in or after:

         a. [X] N/A. The Employer does not maintain, and has never maintained,
                a qualified defined benefit plan OR the provisions of Code
                Section 415(e) have already been removed from this Plan.

         b. [ ] ________(may not be prior to the first Limitation Year beginning
                in 2000 and may not be later than the first Limitation Year
                beginning after the Limitation Year in which this GUST
                restatement is adopted).

         NOTE:  If the Code Section 415(e) limits continued to apply to
                Limitation Years beginning after 1999, the Plan is not a safe
                harbor plan for Code Section 401(a)(4) purposes.

         AND, if b. is selected with a date that is later than the effective
         date of this GUST restatement, then with respect to the Limitation Year
         in which this restatement is adopted, if any Participant is a
         Participant in this Plan and a qualified defined benefit plan
         maintained by the Employer, specify the method under which the plans
         involved will provide top heavy minimum benefits for Non-Key Employees
         and will satisfy the limitations of Code Section 415(e) in a manner
         that precludes Employer discretion:

         c. [ ] N/A. The effective date of the GUST restatement is the date the
                provisions of Code Section 415(e) no longer apply to this Plan.

         d. [ ] ____

         NOTE: If the top heavy minimum benefit is only provided in one plan
               and the Defined Benefit Plan and this Plan do not benefit the
               same Participants, the uniformity requirement of the Section
               401(a)(4) Regulations may be violated.

67.      INVOLUNTARY DISTRIBUTIONS

         If the Plan provides for involuntary distributions (i.e., 49.b. is
         elected) then the increase in the involuntary amount threshold from
         $3,500 to $5,000 became effective with respect to distributions made on
         or after:

         a. [ ] N/A. The plan doesn't provide for involuntary distributions less
                than $5,000.

         b. [X] August 6, 1997, or if later January 1, 1998 (leave blank if not
                applicable).

68.      2001 MINIMUM DISTRIBUTION TRANSITION RULES (Plan Section 6.5(e))

         With respect to required minimum distributions under the Plan made on
         or after January 1, 2002 or, as of ___________ (not earlier than
         January 1, 2001), the Plan will apply the minimum distribution
         requirements of section 401(a)(9) of the Internal Revenue Code in
         accordance with the regulations under section 401(a)(9) that were
         proposed on January 17, 2001 (the 2001 Proposed Regulations),
         notwithstanding any provision of the Plan to the contrary. If a date
         earlier than January 1, 2002 is selected above and the total amount of
         required minimum distributions made to a participant for 2001 prior to
         such date are equal to or greater than the amount of required minimum
         distributions determined under the 2001 Proposed Regulations, then no
         additional distributions are required for such participant for 2001 on
         or after such date. In addition, if a date earlier than January 1, 2002
         is selected above and the total amount of required minimum
         distributions made to a participant for 2001 prior to such date are
         less than the amount determined under the 2001 Proposed Regulations,
         then the amount of required minimum distributions for 2001 on or after
         such date will be determined so that the total amount of required
         minimum distributions for 2001 is the amount determined under the 2001
         Proposed Regulations. This amendment shall continue in effect until the
         last calendar year beginning before the effective date of the final
         regulations under section 401(a)(9) or such other date as may be
         published by the Internal Revenue Service.

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                                       32

<PAGE>

The Employer may not rely on the opinion letter in certain other circumstances
or with respect to certain qualification requirements, which are specified in
the opinion letter issued with respect to the Plan and in Announcement 2001-77.

In order to have reliance in such circumstances or with respect to such
qualification requirements, application for a determination letter must be made
to Employee Plans Determinations of the Internal Revenue Service.

This Adoption Agreement may be used only in conjunction with the MFS Retirement
Services, Inc. Prototype Paired Defined Contribution Plans for Corporations,
Associations and Self-Employed Individuals, Basic Plan Document #01. This
Adoption Agreement and the basic Plan document shall together be known as MFS
Retirement Services, Inc. Non-Standardized 401(k) Profit Sharing Plan and Trust
# 001.

The adoption of this Plan, its qualification by the IRS, and the related tax
consequences are the responsibility of the Employer and its independent tax and
legal advisors.

MFS Retirement Services, Inc. will notify the Employer of any amendments made to
the Plan or of the discontinuance or abandonment of the Plan provided this Plan
has been acknowledged by MFS Retirement Services, Inc. or its authorized
representative. Furthermore, in order to be eligible to receive such
notification, we agree to notify MFS Retirement Services, Inc. of any change in
address.

The Employer fully acknowledges and agrees that MFS HERITAGE TRUST COMPANY
(MHTC) will act as Directed Trustee only when all Plan investments are
maintained on a participant recordkeeping system used by MFS Retirement
Services, Inc. pursuant to a contract for recordkeeping and administrative
support service and all other requirements imposed by MHTC are satisfied. The
Plan Administrator is responsible for directing MHTC in the performance of the
rights, powers, duties, and obligations of the Trustee, including without
limitation, those rights, powers, duties and obligations with respect to the
investment and distribution of Plan assets.

The Employer in adopting this prototype Plan hereby accepts full responsibility
for the tax and legal aspects of the Plan and Trust and hereby confirms that it
has received independent legal and tax advice from its own attorneys and
advisors. It is hereby agreed and understood by the parties hereto that neither
MFS nor any of its agents or employees has any responsibility with respect to
the legal or tax aspects of the Plan and Trust. The Employer acknowledges that
it has sole responsibility for maintaining all original documents relating to
this Plan.

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<PAGE>

IN WITNESS WHEREOF, the Employer and Trustee hereby cause this Plan to be
executed on this ________________ day of ________________________,
_______________. Furthermore, this Plan may not be used unless acknowledged by
MFS Retirement Services, Inc. or its authorized representative.

EMPLOYER:

Baldwin Americas Corporation
-----------------------------------------
                (enter name)

By: _____________________________________

The signature of the Trustee appears on a separate trust agreement attached to
the Plan, or,

_________________________________________

_________________________________________

_________________________________________

The following Acceptance of the MFS Heritage Trust Company will be completed if
MHTC is named as Trustee:

By: [ILLEGIBLE]
    -------------------------------------
    Authorized Officer

MFS Heritage Trust Company

This Plan may not be used, and shall not be deemed to be a Prototype Plan,
unless an authorized representative of MFS Retirement Services, Inc. has
acknowledged the use of the Plan. Such acknowledgment is for administerial
purposes only. It acknowledges that the Employer is using the Plan but does not
represent that this Plan, including the choices selected on the Adoption
Agreement, has been reviewed by a representative of the prototype sponsor or
constitutes a qualified retirement plan.

By: [ILLEGIBLE]
    -------------------------------------
    Authorized Officer

MFS Retirement Services, Inc.

With regard to any questions regarding the provisions of the Plan, adoption of
the Plan, or the effect of an opinion letter from the IRS, call or write (this
information must be completed by the sponsor of this Plan or its designated
representative):

Name      Christian Giorgi

Address   MFS Retirement Services, Inc.
          500 Boylston Street, Boston, Massachusetts 02116

Telephone (617) 954-5000

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                                       34
<PAGE>
                                  AMENDMENT #1

                                     TO THE

                          MFS RETIREMENT SERVICES, INC.
                   PROTOTYPE PAIRED DEFINED CONTRIBUTION PLANS
                                       FOR
            CORPORATIONS, ASSOCIATIONS AND SELF-EMPLOYED INDIVIDUALS

                                EGTRRA AMENDMENT

<PAGE>

                                    ARTICLE I
                                    PREAMBLE

1.1      Adoption and effective date of amendment. This amendment of the plan is
         adopted to reflect certain provisions of the Economic Growth and Tax
         Relief Reconciliation Act of 2001 ("EGTRRA"). This amendment is
         intended as good faith compliance with the requirements of EGTRRA and
         is to be construed in accordance with EGTRRA and guidance issued
         thereunder. Except as otherwise provided, this amendment shall be
         effective as of the first day of the first plan year beginning after
         December 31, 2001.

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

                                   ARTICLE II
                          ADOPTION AGREEMENT ELECTIONS

         THE QUESTIONS IN THIS ARTICLE II ONLY NEED TO BE COMPLETED IN ORDER TO
         OVERRIDE THE DEFAULT PROVISIONS SET FORTH BELOW. IF ALL OF THE DEFAULT
         PROVISIONS WILL APPLY, THEN THESE QUESTIONS SHOULD BE SKIPPED AND THE
         EMPLOYER DOES NOT NEED TO EXECUTE THIS AMENDMENT.

         UNLESS THE EMPLOYER ELECTS OTHERWISE IN THIS ARTICLE II, THE FOLLOWING
         DEFAULTS APPLY:

         1)  THE VESTING SCHEDULE FOR MATCHING CONTRIBUTIONS WILL BE A 6-YEAR
             GRADED SCHEDULE (IF THE PLAN CURRENTLY HAS A GRADED SCHEDULE THAT
             DOES NOT SATISFY EGTRRA) OR A 3 YEAR CLIFF SCHEDULE (IF THE PLAN
             CURRENTLY HAS A CLIFF SCHEDULE THAT DOES NOT SATISFY EGTRRA), AND
             SUCH SCHEDULE WILL APPLY TO ALL MATCHING CONTRIBUTIONS (EVEN THOSE
             MADE PRIOR TO 2002).

         2)  ROLLOVERS ARE AUTOMATICALLY EXCLUDED IN DETERMINING WHETHER THE
             $5,000 THRESHOLD HAS BEEN EXCEEDED FOR AUTOMATIC CASH-OUTS. THIS IS
             APPLIED TO ALL PARTICIPANTS REGARDLESS OF WHEN THE DISTRIBUTABLE
             EVENT OCCURRED.

         3)  THE SUSPENSION PERIOD AFTER A HARDSHIP DISTRIBUTION IS MADE WILL BE
             6 MONTHS AND THIS WILL ONLY APPLY TO HARDSHIP DISTRIBUTIONS MADE
             AFTER 2001.

         4)  CATCH-UP CONTRIBUTIONS WILL BE ALLOWED.

         5)  THE EMPLOYER MAY LIMIT THE SOURCE OF ROLLOVER CONTRIBUTIONS
             RECEIVED BY THE PLAN ON AN OPERATIONAL AND NON-DISCRIMINATORY
             BASIS.

2.1      VESTING SCHEDULE FOR MATCHING CONTRIBUTIONS

         If there are matching contributions subject to a vesting schedule that
         does not satisfy EGTRRA, then unless otherwise elected below, for
         participants who complete an hour of service in a plan year beginning
         after December 31, 2001, the following vesting schedule will apply to
         all matching contributions subject to a vesting schedule:

         If the plan has a graded vesting schedule (i.e., the vesting schedule
         includes a vested percentage that is more than 0% and less than 100%)
         the following will apply:

<TABLE>
<CAPTION>
Years of vesting service           Nonforfeitable percentage
<S>                                <C>
         2                                   20%
         3                                   40%
         4                                   60%
         5                                   80%
         6                                  100%
</TABLE>

         If the plan does not have a graded vesting schedule, then matching
         contributions will be nonforfeitable upon the completion of 3 years of
         vesting service.

         The vesting schedule set forth herein shall only apply to participants
         who complete an hour of service in a plan year beginning after December
         31, 2001, and shall apply to ALL matching contributions subject to a
         vesting schedule.

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2.2      EXCLUSION OF ROLLOVERS IN APPLICATION OF INVOLUNTARY CASH-OUT
         PROVISIONS. Unless one of the options below is elected, effective for
         distributions made after December 31, 2001, rollover contributions will
         be excluded in determining the value of the participant's
         nonforfeitable account balance for purposes of the plan's involuntary
         cash-out rules.

             a. [ ] Rollover contributions will not be excluded.

             b. [ ] Rollover contributions will be excluded only with respect to
                    distributions made after _______. (Enter a date no earlier
                    than December 31, 2001).

2.3      SUSPENSION PERIOD OF HARDSHIP DISTRIBUTIONS. If the plan provides for
         hardship distributions upon satisfaction of the safe harbor (deemed)
         standards as set forth in Treas. Reg. Section 1.401(k)-1(d)(2)(iv),
         then, unless the option below is elected, the 6 month suspension period
         following a hardship distribution shall only apply to hardship
         distributions made after December 31, 2001.

             a. [ ] With regard to hardship distributions made during 2001, a
                    participant shall be prohibited from making elective
                    deferrals and employee contributions under this and all
                    other plans until the later of January 1, 2002, or 6 months
                    after receipt of the distribution.

             b. [X] N/A.

2.4      CATCH-UP CONTRIBUTIONS (FOR 401(k) PROFIT SHARING PLANS ONLY): For plan
         years beginning after December 31, 2001, or, as of_______ (not earlier
         than January 1, 2002), the plan permits catch-up contributions and such
         contributions shall be matched in accordance with the plan's matching
         contribution formula (Article VI) unless elected below.

             a. [ ] The plan does not permit catch-up contributions to be made.

             b. [ ] The plan will not match catch-up contributions.

2.5      ROLLOVERS FROM OTHER PLANS. The plan permits the employer,
         operationally and on a non-discriminatory basis, to limit the source of
         rollover contributions that may be accepted (Article XII) except as
         elected below.

             a. [ ] The plan will not accept rollovers of after-tax employee
                    contributions.

             b. [X] N/A.

                                   ARTICLE III
                        VESTING OF MATCHING CONTRIBUTIONS

3.1      Applicability. This Article shall apply to participants who complete an
         Hour of Service after December 31, 2001, with respect to accrued
         benefits derived from employer matching contributions.

3.2      Vesting schedule. A participant's accrued benefit derived from employer
         matching contributions shall vest as provided in Section 2.1 of this
         amendment.

                                   ARTICLE IV
                              INVOLUNTARY CASH-OUTS

4.1      Applicability and effective date. If the plan provides for involuntary
         cash-outs of amounts less than $5,000, then unless otherwise elected in
         Section 2.2 of this amendment, this Article shall apply for
         distributions made after December 31, 2001, and shall apply to all
         participants.

4.2      Rollovers disregarded in determining value of account balance for
         involuntary distributions. For purposes of the Sections of the plan
         that provide for the involuntary distribution of vested accrued
         benefits of $5,000 or less, the value of a participant's nonforfeitable
         account balance shall be determined without regard to that portion of
         the account balance that is attributable to rollover contributions (and
         earnings allocable thereto) within the meaning of Sections 402(c),
         403(a)(4), 403(b)(8), 408(d)(3)(A)(ii), and 457(e)(16) of the Code. If
         the value of the participant's nonforfeitable account balance as so
         determined is $5,000 or less, then the plan shall immediately
         distribute the participant's entire nonforfeitable account balance.

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<PAGE>

                                    ARTICLE V
                             HARDSHIP DISTRIBUTIONS

5.1      Applicability and effective date. If the plan provides for hardship
         distributions upon satisfaction of the safe harbor (deemed) standards
         as set forth in Treas. Reg. Section 1.401(k)-1(d)(2)(iv), then this
         Article shall apply for calendar years beginning after 2001.

5.2      Suspension period following hardship distribution. A participant who
         receives a distribution of elective deferrals after December 31, 2001,
         on account of hardship shall be prohibited from making elective
         deferrals and employee contributions under this and all other plans of
         the employer for 6 months after receipt of the distribution.
         Furthermore, if elected by the employer in Section 2.3 of this
         amendment, a participant who receives a distribution of elective
         deferrals in calendar year 2001 on account of hardship shall be
         prohibited from making elective deferrals and employee contributions
         under this and all other plans until the later of January 1, 2002, or 6
         months after receipt of the distribution.

                                   ARTICLE VI
                             CATCH-UP CONTRIBUTIONS

Catch-up Contributions. Unless otherwise elected in Section 2.4 of this
amendment, all employees who are eligible to make elective deferrals under this
plan and who have attained age 50 before the close of the plan year shall be
eligible to make catch-up contributions in accordance with, and subject to the
limitations of, Section 414(v) of the Code. Such catch-up contributions shall
not be taken into account for purposes of the provisions of the plan
implementing the required limitations of Sections 402(g) and 415 of the Code.
The plan shall not be treated as failing to satisfy the provisions of the plan
implementing the requirements of Section 401(k)(3), 401(k)(11), 401(k)(12),
410(b), or 416 of the Code, as applicable, by reason of the making of such
catch-up contributions.

                                   ARTICLE VII
                         INCREASE IN COMPENSATION LIMIT

Increase in Compensation Limit. The annual compensation of each participant
taken into account in determining allocations for any plan year beginning after
December 31, 2001, shall not exceed $200,000, as adjusted for cost-of-living
increases in accordance with Section 401(a)(17)(B) of the Code. Annual
compensation means compensation during the plan year or such other consecutive
12-month period over which compensation is otherwise determined under the plan
(the determination period). The cost-of-living adjustment in effect for a
calendar year applies to annual compensation for the determination period that
begins with or within such calendar year.

                                  ARTICLE VIII
                                   PLAN LOANS

Plan loans for owner-employees or shareholder-employees. If the plan permits
loans to be made to participants, then effective for plan loans made after
December 31, 2001, plan provisions prohibiting loans to any owner-employee or
shareholder-employee shall cease to apply.

                                   ARTICLE IX
              LIMITATIONS ON CONTRIBUTIONS (IRC SECTION 415 LIMITS)

9.1      Effective date. This Section shall be effective for limitation years
         beginning after December 31, 2001.

9.2      Maximum annual addition. Except to the extent permitted under Article
         XIV of this amendment and Section 414(v) of the Code, if applicable,
         the annual addition that may be contributed or allocated to a
         participant's account under the plan for any limitation year shall not
         exceed the lesser of:

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

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

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                                       3
<PAGE>

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

                                    ARTICLE X
                         MODIFICATION OF TOP-HEAVY RULES

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

10.2     Determination of top-heavy status.

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

10.2.2   Determination of present values and amounts. This Section 10.2.2 shall
         apply for purposes of determining the present values of accrued
         benefits and the amounts of account balances of employees as of the
         determination date.

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

         b.       Employees not performing services during year ending on the
                  determination date. The accrued benefits and accounts of any
                  individual who has not performed services for the employer
                  during the 1-year period ending on the determination date
                  shall not be taken into account.

10.3     Minimum benefits.

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

10.3.2   Contributions under other plans. The employer may provide, in an
         addendum to this amendment, that the minimum benefit requirement shall
         be met in another plan (including another plan that consists solely of
         a cash or deferred arrangement which meets the requirements of Section
         401(k)(12) of the Code and matching contributions with respect to which
         the requirements of Section 401(m)(11) of the Code are met). The
         addendum should include the name of the other plan, the minimum benefit
         that will be provided under such other plan, and the employees who will
         receive the minimum benefit under such other plan.

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<PAGE>

                                   ARTICLE XI
                                DIRECT ROLLOVERS

11.1     Effective date. This Article shall apply to distributions made after
         December 31, 2001.

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

11.3     Modification of definition of eligible rollover distribution to exclude
         hardship distributions. For purposes of the direct rollover provisions
         of the plan, any amount that is distributed on account of hardship
         shall not be an eligible rollover distribution and the distributee may
         not elect to have any portion of such a distribution paid directly to
         an eligible retirement plan.

11.4     Modification of definition of eligible rollover distribution to include
         after-tax employee contributions. For purposes of the direct rollover
         provisions in the plan, a portion of a distribution shall not fail to
         be an eligible rollover distribution merely because the portion
         consists of after-tax employee contributions which are not includible
         in gross income. However, such portion may be transferred only to an
         individual retirement account or annuity described in Section 408(a) or
         (b) of the Code, or to a qualified defined contribution plan described
         in Section 401(a) or 403(a) of the Code that agrees to separately
         account for amounts so transferred, including separately accounting for
         the portion of such distribution which is includible in gross income
         and the portion of such distribution which is not so includible.

                                   ARTICLE XII
                           ROLLOVERS FROM OTHER PLANS

Rollovers from other plans. Except as otherwise elected in Section 2.5 of this
amendment, the employer, operationally and on a nondiscriminatory basis, may
limit the source of rollover contributions that may be accepted by this plan.

                                  ARTICLE XIII
                           REPEAL OF MULTIPLE USE TEST

Repeal of Multiple Use Test. The multiple use test described in Treasury
Regulation Section 1.401(m)-2 and the plan shall not apply for plan years
beginning after December 31, 2001.

                                   ARTICLE XIV
                               ELECTIVE DEFERRALS

14.1     Elective Deferrals - Contribution Limitation. No participant shall be
         permitted to have elective deferrals made under this plan, or any other
         qualified plan maintained by the employer during any taxable year, in
         excess of the dollar limitation contained in Section 402(g) of the Code
         in effect for such taxable year, except to the extent permitted under
         Article VI of this amendment and Section 414(v) of the Code, if
         applicable.

14.2     Maximum Salary Reduction Contributions for SIMPLE plans. If this is a
         SIMPLE 401(k) plan, then except to the extent permitted under Article
         VI of this amendment and Section 414(v) of the Code, if applicable, the
         maximum salary reduction contribution that can be made to this plan is
         the amount determined under Section 408(p)(2)(A)(ii) of the Code for
         the calendar year.

                                   ARTICLE XV
                           SAFE HARBOR PLAN PROVISIONS

Modification of Top-Heavy Rules. The top-heavy requirements of Section 416 of
the Code and the plan shall not apply in any year beginning after December 31,
2001, in which the plan consists solely of a cash or deferred arrangement which
meets the requirements of Section 401(k)(12) of the Code and matching
contributions with respect to which the requirements of Section

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                                       5
<PAGE>

401(m)(11) of the Code are met.

                                   ARTICLE XVI
                    DISTRIBUTION UPON SEVERANCE OF EMPLOYMENT

16.1     Effective date. This Article shall apply for distributions and
         transactions made after December 31, 2001, regardless of when the
         severance of employment occurred.

16.2     New distributable event. A participant's elective deferrals, qualified
         nonelective contributions, qualified matching contributions, and
         earnings attributable to these contributions shall be distributed on
         account of the participant's severance from employment. However, such a
         distribution shall be subject to the other provisions of the plan
         regarding distributions, other than provisions that require a
         separation from service before such amounts may be distributed.

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                                       6
<PAGE>

Except with respect to any election made by the employer in Article II, this
amendment is hereby adopted by the prototype sponsor on behalf of all adopting
employers on January 1, 2002.

MFS Retirement Services, Inc.

By: /s/  [ILLEGIBLE]
    ------------------
    Authorized Officer

NOTE: THE EMPLOYER ONLY NEEDS TO EXECUTE THIS AMENDMENT IF AN ELECTION HAS BEEN
      MADE IN ARTICLE II OF THIS AMENDMENT.

This amendment has been executed this __________ day of ________________________
______, ________.

Name of Employer: Baldwin Americas Corporation

By: _____________________________________
                  EMPLOYER

Name of Plan: Baldwin Technology Profit Sharing and Savings Plan

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                                       7
<PAGE>

                                  AMENDMENT #2

                                     TO THE

                          MFS RETIREMENT SERVICES, INC.
                   PROTOTYPE PAIRED DEFINED CONTRIBUTION PLANS
                                       FOR
            CORPORATIONS, ASSOCIATIONS AND SELF-EMPLOYED INDIVIDUALS

                               RMD MODEL AMENDMENT

<PAGE>

                                    ARTICLE I

                                    PREAMBLE

Adoption by prototype sponsor.

This amendment of the MFS Retirement Services, Inc. Prototype Paired Defined
Contribution Plans for Corporations, Associations and Self-Employed Individuals,
Basic Plan Document #01 ("Plan") is a model amendment as provided in Revenue
Procedure 2002-29 and is adopted as Article XIV of the Plan to comply with the
final and temporary regulations under Section 401(a)(9) of the Internal Revenue
Code. Except as otherwise provided herein, pursuant to Section 5.01 of Revenue
Procedure 2000-20 and Section 3.03 of Revenue Procedure 2002-29, the sponsor
hereby adopts this amendment on behalf of all adopting employers.

Supersession of inconsistent provisions.

This amendment shall supersede the provisions of the Plan to the extent those
provisions are inconsistent with the provisions of this amendment.

                        MINIMUM DISTRIBUTION REQUIREMENTS

Section 1. General Rules.

1.1. Effective Date. Unless an earlier effective date is specified in the
adoption agreement, the provisions of this article will apply for purposes of
determining required minimum distributions for calendar years beginning with the
2003 calendar year.

1.2. Coordination with Minimum Distribution Requirements Previously in Effect.
If the adoption agreement specifies an effective date of this article that is
earlier than calendar years beginning with the 2003 calendar year, required
minimum distributions for 2002 under this article will be determined as follows.
If the total amount of 2002 required minimum distributions under the Plan made
to the distributee prior to the effective date of this article equals or exceeds
the required minimum distributions determined under this article, then no
additional distributions will be required to be made for 2002 on or after such
date to the distributee. If the total amount of 2002 required minimum
distributions under the Plan made to the distributee prior to the effective date
of this article is less than the amount determined under this article, then
required minimum distributions for 2002 on and after such date will be
determined so that the total amount of required minimum distributions for 2002
made to the distributee will be the amount determined under this article.

1.3. Precedence. The requirements of this article will take precedence over any
inconsistent provisions of the Plan.

1.4. Requirements of Treasury Regulations Incorporated. All distributions
required under this article will be determined and made in accordance with the
Treasury regulations under section 401(a)(9) of the Internal Revenue Code.

1.5. TEFRA Section 242(b)(2) Elections. Notwithstanding the other provisions of
this article, distributions may be made under a designation made before January
1, 1984, in accordance with section 242(b)(2) of the Tax Equity and Fiscal
Responsibility Act (TEFRA) and the provisions of the Plan that relate to section
242(b)(2) of TEFRA.

Section 2. Time and Manner of Distribution.

2.1. Required Beginning Date. The participant's entire interest will be
distributed, or begin to be distributed, to the participant no later than the
participant's required beginning date.

2.2. Death of Participant Before Distributions Begin. If the participant dies
before distributions begin, the participant's entire interest will be
distributed, or begin to be distributed, no later than as follows:

         (a)  If the participant's surviving spouse is the participant's sole
              designated beneficiary, then, except as provided in the adoption
              agreement, distributions to the surviving spouse will begin by
              December 31 of the calendar year immediately following the
              calendar year in which the participant died, or by December 31 of
              the calendar year in which the participant would have attained age
              70 1/2, if later.

         (b)  If the participant's surviving spouse is not the participant's
              sole designated beneficiary, then, except as provided in the
              adoption agreement, distributions to the designated beneficiary
              will begin by December 31 of the calendar year immediately
              following the calendar year in which the participant died.

         (c)  If there is no designated beneficiary as of September 30 of the
              year following the year of the participant's death, the
              participant's entire interest will be distributed by December 31
              of the calendar year containing the fifth anniversary of the
              participant's death.

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         (d)  If the participant's surviving spouse is the participant's sole
              designated beneficiary and the surviving spouse dies after the
              participant but before distributions to the surviving spouse
              begin, this section 2.2, other than section 2.2(a), will apply as
              if the surviving spouse were the participant.

For purposes of this section 2.2 and section 4, unless section 2.2(d) applies,
distributions are considered to begin on the participant's required beginning
date. If section 2.2(d) applies, distributions are considered to begin on the
date distributions are required to begin to the surviving spouse under section
2.2(a). If distributions under an annuity purchased from an insurance company
irrevocably commence to the participant before the participant's required
beginning date (or to the participant's surviving spouse before the date
distributions are required to begin to the surviving spouse under section
2.2(a)), the date distributions are considered to begin is the date
distributions actually commence.

2.3. Forms of Distribution. Unless the participant's interest is distributed in
the form of an annuity purchased from an insurance company or in a single sum on
or before the required beginning date, as of the first distribution calendar
year distributions will be made in accordance with sections 3 and 4 of this
article. If the participant's interest is distributed in the form of an annuity
purchased from an insurance company, distributions thereunder will be made in
accordance with the requirements of section 401(a)(9) of the Code and the
Treasury regulations.

Section 3. Required Minimum Distributions During Participant's Lifetime.

3.1. Amount of Required Minimum Distribution For Each Distribution Calendar
Year. During the participant's lifetime, the minimum amount that will be
distributed for each distribution calendar year is the lesser of:

         (a)  the quotient obtained by dividing the participant's account
              balance by the distribution period in the Uniform Lifetime Table
              set forth in section 1.401(a)(9)-9 of the Treasury regulations,
              using the participant's age as of the participant's birthday in
              the distribution calendar year; or

         (b)  if the participant's sole designated beneficiary for the
              distribution calendar year is the participant's spouse, the
              quotient obtained by dividing the participant's account balance by
              the number in the Joint and Last Survivor Table set forth in
              section 1.401(a)(9)-9 of the Treasury regulations, using the
              participant's and spouse's attained ages as of the participant's
              and spouse's birthdays in the distribution calendar year.

3.2. Lifetime Required Minimum Distributions Continue Through Year of
Participant's Death. Required minimum distributions will be determined under
this section 3 beginning with the first distribution calendar year and up to and
including the distribution calendar year that includes the participant's date of
death.

Section 4. Required Minimum Distributions After Participant's Death.

4.1. Death On or After Date Distributions Begin.

         (a)  Participant Survived by Designated Beneficiary. If the participant
              dies on or after the date distributions begin and there is a
              designated beneficiary, the minimum amount that will be
              distributed for each distribution calendar year after the year of
              the participant's death is the quotient obtained by dividing the
              participant's account balance by the longer of the remaining life
              expectancy of the participant or the remaining life expectancy of
              the participant's designated beneficiary, determined as follows:

                  (1)  The participant's remaining life expectancy is calculated
                       using the age of the participant in the year of death,
                       reduced by one for each subsequent year.

                  (2)  If the participant's surviving spouse is the
                       participant's sole designated beneficiary, the remaining
                       life expectancy of the surviving spouse is calculated for
                       each distribution calendar year after the year of the
                       participant's death using the surviving spouse's age as
                       of the spouse's birthday in that year. For distribution
                       calendar years after the year of the surviving spouse's
                       death, the remaining life expectancy of the surviving
                       spouse is calculated using the age of the surviving
                       spouse as of the spouse's birthday in the calendar year
                       of the spouse's death, reduced by one for each subsequent
                       calendar year.

                  (3)  If the participant's surviving spouse is not the
                       participant's sole designated beneficiary, the designated
                       beneficiary's remaining life expectancy is calculated
                       using the age of the beneficiary in the year following
                       the year of the participant's death, reduced by one for
                       each subsequent year.

         (b)  No Designated Beneficiary. If the participant dies on or after the
              date distributions begin and there is no designated beneficiary as
              of September 30 of the year after the year of the participant's
              death, the minimum amount that will be distributed for each
              distribution calendar year after the year of the participant's
              death is the quotient obtained by dividing the participant's
              account balance by the participant's remaining life expectancy
              calculated using the age of the participant in the year of death,
              reduced by one for each subsequent year.

4.2. Death Before Date Distributions Begin.

         (a)  Participant Survived by Designated Beneficiary. Except as provided
              in the adoption agreement, if the participant dies before the date
              distributions begin and there is a designated beneficiary, the
              minimum amount that will be distributed for each distribution
              calendar year after the year of the participant's death is the
              quotient obtained by dividing the participant's account balance by
              the remaining life expectancy of the participant's designated
              beneficiary, determined

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              as provided in section 4.1.

         (b)  No Designated Beneficiary. If the participant dies before the date
              distributions begin and there is no designated beneficiary as of
              September 30 of the year following the year of the participant's
              death, distribution of the participant's entire interest will be
              completed by December 31 of the calendar year containing the fifth
              anniversary of the participant's death.

         (c)  Death of Surviving Spouse Before Distributions to Surviving Spouse
              Are Required to Begin. If the participant dies before the date
              distributions begin, the participant's surviving spouse is the
              participant's sole designated beneficiary, and the surviving
              spouse dies before distributions are required to begin to the
              surviving spouse under section 2.2(a), this section 4.2 will apply
              as if the surviving spouse were the participant.

Section 5. Definitions.

5.1. Designated beneficiary. The individual who is designated as the beneficiary
under section 1.9 of Article I of the Plan and is the designated beneficiary
under section 401(a)(9) of the Internal Revenue Code and section 1.401(a)(9)-1,
Q&A-4, of the Treasury regulations.

5.2. Distribution calendar year. A calendar year for which a minimum
distribution is required. For distributions beginning before the participant's
death, the first distribution calendar year is the calendar year immediately
preceding the calendar year which contains the participant's required beginning
date. For distributions beginning after the participant's death, the first
distribution calendar year is the calendar year in which distributions are
required to begin under section 2.2. The required minimum distribution for the
participant's first distribution calendar year will be made on or before the
participant's required beginning date. The required minimum distribution for
other distribution calendar years, including the required minimum distribution
for the distribution calendar year in which the participant's required beginning
date occurs, will be made on or before December 31 of that distribution calendar
year.

5.3. Life expectancy. Life expectancy as computed by use of the Single Life
Table in section 1.401(a)(9)-9 of the Treasury regulations.

5.4. Participant's account balance. The account balance as of the last valuation
date in the calendar year immediately preceding the distribution calendar year
(valuation calendar year) increased by the amount of any contributions made and
allocated or forfeitures allocated to the account balance as of dates in the
valuation calendar year after the valuation date and decreased by distributions
made in the valuation calendar year after the valuation date. The account
balance for the valuation calendar year includes any amounts rolled over or
transferred to the Plan either in the valuation calendar year or in the
distribution calendar year if distributed or transferred in the valuation
calendar year.

5.5. Required beginning date. The date specified in section 6.5 of Article VI of
the Plan.

                          ADOPTION AGREEMENT ELECTIONS

(Check and complete section 2.1 below if any required minimum distributions for
the 2002 distribution calendar year were made in accordance with the
Section 401(a)(9) Final and Temporary Regulations.)

1.       Effective Date of Plan Amendment for Section 401(a)(9) Final and
         Temporary Treasury Regulations.

         [X]  Article XIV, Minimum Distribution Requirements, applies for
              purposes of determining required minimum distributions for
              distribution calendar years beginning with the 2003 calendar year,
              as well as required minimum distributions for the 2002
              distribution calendar year that are made on or after October 15,
              2002.

(Check and complete any of the remaining sections if you wish to modify the
rules in sections 2.2 and 4.2 of Article XIV of the Plan.)

2.       Election to Apply 5-Year Rule to Distributions to Designated
         Beneficiaries.

         [ ]  If the participant dies before distributions begin and there is a
              designated beneficiary, distribution to the designated beneficiary
              is not required to begin by the date specified in section 2.2 of
              Article XIV of the Plan, but the participant's entire interest
              will be distributed to the designated beneficiary by December 31
              of the calendar year containing the fifth anniversary of the
              participant's death. If the participant's surviving spouse is the
              participant's sole designated beneficiary and the surviving spouse
              dies after the participant but before distributions to either the
              participant or the surviving spouse begin, this election will
              apply as if the surviving spouse were the participant.

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         This election will apply to:

         [ ]  All distributions.

         [ ]  The following distributions:_____________________________________.

3.       Election to Allow Participants or Beneficiaries to Elect 5-Year Rule.

         [X]  Participants or beneficiaries may elect on an individual basis
              whether the 5-year rule or the life expectancy rule in sections
              2.2 and 4.2 of Article XIV of the Plan applies to distributions
              after the death of a participant who has a designated beneficiary.
              The election must be made no later than the earlier of September
              30 of the calendar year in which distribution would be required to
              begin under section 2.2 of Article XIV of the Plan, or by
              September 30 of the calendar year which contains the fifth
              anniversary of the participant's (or, if applicable, surviving
              spouse's) death. If neither the participant nor beneficiary makes
              an election under this paragraph, distributions will be made in
              accordance with sections 2.2 and 4.2 of Article XIV of the Plan
              and, if applicable, the elections in section 2 above.

4.       Election to Allow Designated Beneficiary Receiving Distributions Under
         5-Year Rule to Elect Life Expectancy Distributions.

         [ ]  A designated beneficiary who is receiving payments under the
              5-year rule may make a new election to receive payments under the
              life expectancy rule until December 31, 2003, provided that all
              amounts that would have been required to be distributed under the
              life expectancy rule for all distribution calendar years before
              2004 are distributed by the earlier of December 31, 2003 or the
              end of the 5-year period.

Except with respect to any adoption agreement elections made by the employer
above, this amendment is hereby adopted by the prototype sponsor on behalf of
all adopting employers on __________________________, ______.

MFS Retirement Services, Inc.

By: /s/ [ILLEGIBLE]
    ------------------
    Authorized Officer

NOTE: THE EMPLOYER ONLY NEEDS TO EXECUTE THIS AMENDMENT IF AN ADOPTION AGREEMENT
      ELECTION HAS BEEN MADE ABOVE.

This amendment has been executed this _________________ day of _________________
_____________, ________.

Name of Employer: Baldwin Americas Corporation

By:_______________________________________________
                  EMPLOYER

Name of Plan: Baldwin Technology Profit Sharing and Savings Plan

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